The Adoption Of Integrated Marketing Communications Essay

The Adoption Of Integrated Marketing Communications - Essay Example Incorporated promoting correspondences is an advertising technique that is amazingly good judgment. IMC is a developing idea. In this manner, it doesn't up 'til now have hypothetical system that is commonly acknowledged by all academicians or researchers. Various researchers, be that as it may, are adding to the structure of a hypothesis base. That is, in the quickly changing promoting condition presently found in numerous nations, there has been an inescapable requiring a progressively planned and organized showcasing correspondence idea and approach, which have frequently appeared as Integrated Marketing Communications. Coordinated showcasing interchanges has been characterized as an administration reasoning (Stewart, 1996), an instructive development (Hutton, 1996), and a binding together business practice (Burnett and Moriarty, 1998), among others (cf. Stewart, 1996). These irregularities in characterizing and estimating IMC have forestalled the advancement of a durable exploration stream here. So as to expand on and broaden past exploration, we decided to embrace the first meaning of Duncan and Everett (1993), who characterize IMC as the vital coordination all things considered and media utilized by an association to impact its apparent image esteem. The organizations, who have received incorporated promoting correspondences, utilize one methodology for everything as opposed to isolating interchanges into a few offices. It is a re-concocted advertising technique and it must embrace two crucial standards: 1. The primary guideline specifies that advertisers should see all types of media, print, electronic similarly. No priority ought to be given to one type of media over the other, for instance, to papers over TV and so on. Advertisers ought to have an absolutely impartial and bias free methodology towards all type of showcasing media. 2. The second rule that is a significant piece of the showcasing technique is that the individuals liable for promoting in each association must move toward a wide range of advertising media with a vital approach and do legitimate arranging in such manner. The foundation behind the rise of IMC originates from three significant regions. In the first place, from the corporate or customer side, an expanding intensity and higher hazard in the commercial center realized by forceful exercises by the executives' merger and securing bunch have been required basically to meet the purchaser's inexorably different needs more effectively through an assortment of new promoting methodologies. Second, from the media and market side, debilitating intensity of customary showcasing and promoting because of the quick improvement of data innovation has expanded the quest for progressively viable and cost-effective techniques in advertising interchanges. Third, from the customer side, on-going changes and progressively expanded buyer ways of life have urged sponsors to grow increasingly detailed and faster reaction correspondence disciplines. The customary publicizing media base has now been supplanted with new types of media. Along these lines, the organizations currently need to receive new and rising types of

Symptoms And Factors Of Chlamydia Essays - , Term Papers

Indications And Factors Of Chlamydia Indications and Factors of Chlamydia The explicitly transmitted ailment brought about by microorganisms that live, as parasites inside a cell would usually be known as Chlamedia. These microorganisms share properties practically speaking with both infections and microscopic organisms, and cause contamination in people. The causes and hazard components of the Chlamydia contamination is brought about by the living being Chlamydia trachomas. It is to be the most widely recognized explicitly transmitted sickness in the United states with an expected 3,000,000 to 4,000,000 individuals for each year. (Indeed, even with the 2,000,000 individuals of gonorrhea, revealed and unreported) The spread is higher among lower society gatherings and among adolescents. Chlamydia is significant in light of the results of untreated disease. The significance of genital chlamydia contaminations is without side effects until entanglements show up. Chlamydia: In men, chlamydia produces indications like gonorrhea. Chlamydia (female): Infection with chlamydia every now and again prompts pelvic fiery sickness (PID) which can cause scarring of the Fallopian cylinders and sterility. An expected 20% of ladies who get PID will be fruitless. Tubule wounds likewise improves the probability of an awful pregnancy (tubule pregnancy). In the event that ladies are tainted with chlamydia while pregnant the disease can cause untimely work and conveyance. Besides the baby get an opportunity of Developing chlamydial conjunctivitis (eye contamination) and a 15% possibility of creating chlamydial pneumonia. A significance of chlamydial contaminations don't cause side effects; however when they are available; it is like those of gonorrhea. In men, this may incorporate copying with pee, release from the finish of the penis, delicacy or torment in the balls and lower midsection and fever and. Ladies may likewise have urinary copying, expanded recurre nce, and a gentle urethra release. Disease of the female conceptive tract can incorporate the Bartholin channels, vagina, cervix, endometrium, and fallopian tubes. Chlamydia can likewise cause rectal contaminations. There are three strains of chlamydia that are answerable for another explicitly transmitted illness, and is called lymphogranuloma venereum. This infection is seen more in immature nations however has gone around the world. In the United States it is seen for the most part in gay men. For the explanation that Chlamydia contaminations is regularly found related to gonorrhea. Individuals who are get with gonorrhea ought to likewise be assessed for chlamydia disease. The national Centers for Disease Control and Prevention suggests yearly chlamydia screening for all explicitly dynamic youthful young ladies and for different females who might be at high hazard for the contamination. Individuals that are 25 years of age don't utilize contraceptives constantly and have new or numerous sex accomplices. They most likely have indications of a potential cervical contamination have recently had a STD. Females who are in danger due to their age and sexual action need to get screened at any rate o nce every year. Other chlamydia specialists have as of late addressed whether that is even a great deal. In light of an investigation specialists had led in 1998, associates at Johns Hopkins University as of late suggested a twice-yearly screening of explicitly dynamic female young people. In following more than 3,000 explicitly dynamic Baltimore secondary school young ladies for a long time, they found that in excess of a fourth of them tried positive for chlamydia at any rate once in that time allotment. By keeping with this test screening was suggested for pregnant ladies, additionally, as a result of the hazard that their infants will get contaminated with chlamydia during childbirth. No screening was given to guys. Since it could have been disregarded. There is a ton of chlamydia in men that we're missing, and they are a significant supply of contamination. Said the specialists. We're extremely just putting a bandage on the issue in light of the fact that, regardless of whether we're screening the ladies, some are returning to their accomplices and getting reinfected. There has been significant advancement in the treatment of chlamydia with anti-infection agents in the course of recent years. Normal reactions of these medications incorporate looseness of the bowels (7%), sickness (5%), stomach torment (5%), and regurgitating (2%). By and by an individual can get and spread chlamydia through unprotected vaginal and butt-centric sex. Forestalling chlamydia implies moving toward sexual connections mindfully: limit the quantity of your sex accomplices, use condoms, and in the event that you think you are contaminated, maintain a strategic distance from any sexual contact and visit a neighborhood STD center, medical clinic, or your primary care physician. Book reference The Food and Drug Administration. FDA Consumer

Your Quick Guide to Articles A, An, and The

Your Quick Guide to Articles A, An, and The While learning the English language has its challenges, articles in English can be quite simple to understand if you know the general rules surrounding their use. And theres further good newsâ€"there are only three: a, an and the.Article basics and useAn article is an adjective that is used to modify a noun. It will come before the noun in English sentence structure, although there could be an adjective between the article and the noun.Here are some examples of articles in a sentence:The rat escaped from the cats grasp.A delicious dinner will follow the keynote address.I think tonight will be an eventful evening.A and an (the indefinite articles)The choice between these two indefinite articles depends on the noun the article modifies. A is used with a noun that has a consonant sound at the beginning, while an is used with a noun that has a vowel sound at the beginning.But be careful hereâ€"a common mistake people make is to assume that they should focus on the literal spelling of the noun, when rather, they should focus on the sound. For example, look at the phrases and article use below. Note that in some cases, A comes before a vowel-led word instead of An if the word sounds like it begins with a consonant:An unforgettable momentAn unworthy opponentAn octagonAn honor (hon sounds like on)An only childAn x-ray (x sounds like ex)A younger womanA university dorm (u sounds like you)A one-track mindA unique opportunity (u sounds like you)The (the definite article)When deciding whether to use The as the article of choice for a noun in a sentence, the first question you must ask is related to specificity. In other words, is the article referring to a specific object or a non-specific object?For example, lets look at the sentence: Please lock the door before you leave.In this example, the speaker is referring to a specific door that is likely known to the person to whom the sentence is spoken. Usually this is the front door or the main door to a room or building, so w hen told to lock the door on your way out, you can usually infer which door.However, imagine if the speaker had said: Please lock a door before you leave. In this case, the person hearing the information would likely be confused. Which door? Well…according to the speaker, any door, as long as it is a door. If that doesnt make sense, then using the as the article is the correct choice.Here are some other examples of sentences in which The is the correct article choice:The car parked in our driveway needs to be moved.Please place the book youre carrying back on the shelf.I lost my phone at the grocery story yesterday.

Mandatory Drug Testing for Student Athletes Essay - 966 Words

In many high schools around the country, student athletes are using drugs. â€Å"The percent of students that have drunk alcohol is 72.5% while the number of students who have used marijuana is 36.8%† (Report: Nearly Half of High School Students Using Drugs, Alcohol). The students believe that since they are athletes that they do not need to abide by the rules because they feel more superior and that the narcotic will not hurt or affect them. Implementing random drug tests for athletes will create a positive image and not hurt others or themselves. Schools need to have drug tests for student athletes because drugs effect relationships, using drugs have consequences, and lastly they have a major effect on the body. Not drug testing student†¦show more content†¦In this scenario, the team member will not be friends again because trust has been broken which will cause complications when playing in a game. If the team can not work together, then they will not be able to work together and win a game. The team members then will become furious that they are not winning games which causes more tension and resentment on the team. If one little thing like using drugs can ruin a team, then why not have student athletes tested for drugs so relationships on the team do not get destroyed. Not only do drugs effect relationships, but they also cause consequences for the individual taking them. Playing a sport and using drugs are prohibited. By drug testing student athletes for prohibited drugs, they will know not to use them or there will be consequences that will occur. Some consequences may include a warning, a detention, a suspension, not being able to play a couple of games or not being to play sports ever again. â€Å"Maysvilles plan also includes a suspension and removal process based on how many times student-athletes violate its drug policy. That process includes counseling, which is a critical part of keeping our children off drugs,† (More Schools Should Drug-test Athletes). It may be expensive to conduct all the drug tests ,but it will prevent athletes from doing drugs and keep the athlete away from getting addicted to using drugs. When an athlete gets addicted to using a drug they will do whatever theyShow MoreRelatedMandatory Drug Testing for High School Athletes Essay1338 Words   |  6 Pagesdefines a drug as ‘any substance that when taken into the living organism may modify one or more of its functions’† (Newton 12). However, when speaking of drug testing for abuse a person is usually thinking about illegal drugs or drugs that can alter athletic performance in sporting events. Mandatory drug testing was not allowed in public schools until June 2002 when the Supreme Court allowed for public schools to do random drug testing (Carroll 23). This decision allowed for drug testing in allRead MoreDrug Testing of High School Students1075 Words   |  5 PagesMandatory Drug Testing of High School Athletes Brandon had always wanted to play football for his high school team. He had always been one of the slowest and smallest boys in his grade. While in 8th grade, he was introduced to performance enhancing drugs. He was sold on the fact that they would make him stronger, faster, and maybe give him a shot to make the high school football team. During his first year of taking the performance enhancing drug, Brandon had increased strength and self-prideRead MoreDrug Testing for School Athletes966 Words   |  4 Pages Drug use in school athletics has become a substantial problem in today’s society. With the rising pressure to succeed and the high level intensity in athletics, it does not come to a surprise that so many student–athletes are giving in to drugs. Many schools that are faced with drug use are turning to mandatory drug tests for student-athletes; however mandatory drug tests are a violation of the Fourth Amendment, the Fifth Amendment and drug testing reverses the legal principle of innocentRead MoreDrug Testing Essay1328 Words   |  6 PagesEven though drug testing is very expensive, ALL high school’s athletes should be tested because drugs are bad for your health and very addictive. A simple drug test could save many lives. Many schools around deny the request to drug test their athletes for the simple conclusion that the cost of the testing would just be to expensive. I disagree whole heartedly on that because although it may be expensive, we could save so ma ny lives by requiring drug tests to play sports. Many students have love forRead MoreMandatory Drug Testing Should Be Banned1365 Words   |  6 PagesIntroduction Mandatory drug testing has been and ongoing controversial issue over the most recent years. Mandatory drug testing has been subjected to students, athletes, and employees all over the country. However a lot of speculation has been made whether or not welfare recipients in particular should be subjected to mandatory drug testing. According to Besonen, programs such as welfare were created in the 1930s to temporarily aid struggling Americans to help get them back up on their feet. (BesonenRead MoreEssay on Drug Testing in Public Colleges1946 Words   |  8 Pages Drug testing in public schools is an issue that the courts have had the main role in regulating. The legislative and executive branches don’t give much direction on this issue, which leaves it up to the courts to decide. The issue of public college drug testing is one that has not received much attention because no public college has implemented a drug testing program for students that were not athletes. Linn State Technical College (LSTC), a small college in rural Missouri, brokeRead MoreEssay on The Epidemic of Steroid Abuse in America1711 Words   |  7 PagesThe Epidemic of Steroid Abuse in America We as a people are preoccupied with the notion of greatness. Our role models are athletes, actors and actresses, and other figures in the public eye. Many of us often desire to be better off than our current state; to look better, to be in better shape, etc†¦ We compete with each other for jobs, for mates, for grades, for parking spots, and in sporting activities. This competitive nature is a way of life, especially in sporting activities, often learnedRead MoreDrug Testing Should Not Be Banned1285 Words   |  6 Pagesover drug testing students in school is very controversial. Drug testing students gives the school administration the power to drug test random students at any time. Various schools across the country have implemented these tests. Parents have very different views on this topic. Some believe that this gives the administration too much power. They also believe that these tests infringe on students rights. Other people believe that these tests are very helpful in decreasing the amount of students thatRead MoreEssay about Media Sports: How did Baseball get Affected by Steroids?1246 Words   |  5 PagesAmerican League Most Valuable Player. Jose would eventually admit to using steroids in 1985 saying that he took them in the late 1980’s and the 1990’s (Steroids). He says steroids in baseball were as common as a cup of coffee during that time. Testing wasn’t mandated, but baseball added steroids to its banned-substance roster in 1991. Mark McGwire also admitted in 1999 that he took androstenedione or â€Å"andro,† an over the counter precursor to testerone that was later banned by the FDA. SenatorRead MoreRandom Drug Testing for Teenagers602 Words   |  2 Pagesyear(qtd â€Å"The Truth About Inhalants). 1 in 5 students use marijuana regularly, 18 percent of teenagers use tobacco products, 14 percent abuse prescription drugs(â€Å"Drug Facts†). To counter this, schools have began to adopt policies which require students who wish to join a club, play a sport, or do school activities to sign up for random drug tests. Its becoming very popular in middle schools, high schools, and colleges. Although many parents say that drug testing in high schools and middle school is an

Technology And Its Effect On Society - 876 Words

In Idaho, a group of parents and teachers lobbied against technology in the classroom. They disagreed with the way technology was placed in the classroom and felt that their voice about the subject wasn’t being heard so they protested. Technology plays a huge role in today’s society. It seems to be replacing human interaction and changing society and it is finding its way into classrooms more and more. Technology is not the main cause for why test rates are low, but when it comes down to the math section in the ACT Standardized test students fiddle with their calculator because that’s the only way they learned to solve problems. Schools get so focused on using technology that they don’t teach students how to work things out manually. Education Week reported a study in 2007. The results of the study noted that â€Å"no difference in academic achievement between students who used the technology in their classrooms and youngsters who used other methods.† Technology is supposed to improve academics, not keep it stagnant. If those are the results of technology in the classroom then the time spent using computers needs to be replaced with something that is productive. Many teachers and parents aren’t against the use of technology in the classroom, but they also aren’t in full support of it being in the academic system. For starters, legislation is pulling money from the salary of teachers and using it to buy the technology for schools. Teachers have no warning or say as to whether orShow MoreRelatedTechnology : The Effects Of Technology And Society1283 Words   |  6 Pages The effects of technology with society has beneficial impacted the way we live. With technology is providing many advantages, but also it has some disadvantages it has on children and adults. There is little room for people that wish to live without technology, moreover than living the way they did in the old days. Technology has its advantages, it’s has changed the way people have communicated by email, social media, the way traveling has improved. Have you ever heard the saying ‘Children are bornRead MoreTechnology And Its Effect On Society871 Words   |  4 PagesWhat is technology? Is it the tool that propels humanity forward or is technology the cuffs that hold the everyday man from leaving his own comfort. Or is technology more than a tool, more than a mechanical device? Ray Bradbury s Works are known 4 expanding technology and using speculative fiction to reveal the way technology is consuming the everyday person. but what if Ray Bradbury was never talking about technology and its effect on society with society s effect on technology? It is assumedRead MoreTechnology And Its Effect On Society1386 Words   |  6 PagesTechnology is the collection of techniques, skills, methods and processes used in the production of goods or services or in the accomplishment of objectives, such as scientific investigation. Technology can be the knowledge of techniques, processes, etc. or it can be embedded in machines, computers , devices and factories, which can be operated by individuals without detailed knowledge of the workings of such things. Technology has produced many positive contributions to society and how it has grownRead MoreTechnology And Its Effect On Society Essay1239 Words   |  5 Pagesworld is increasing very rapidly, and new innovations are coming along each and everyday. Technology is the application of scientific knowledge for practical purposes, especially in industry (Oxford). There is no denying that the impact of technology in the world today is huge, now technology has made it to the palm of our hands with the iPhone and continuing to expand. My generation has grown up on technology so I can’t imagine how my life would be with out it, older people may say it has ruined theRead MoreTechnology And Its Effect On Society Essay1204 Words   |  5 Pagesthe world is increasing very rapidly, and new innovations are coming along each and everyday. Technology is the application o f scientific knowledge for practical purposes, especially in industry. There is no denying that the impact of technology in the world today is huge, now technology has made it to the palm of our hands with the iPhone and continuing to expand. My generation has grown up on technology so I can’t imagine how my life would be with out it, older people may say it has ruined the livesRead MoreTechnology And Its Effect On Society1473 Words   |  6 Pageswould surmise that technology has an overwhelmingly negative effect on society. Although there might be consequences that stem from technology, these negative effects only bring about more good than they bring about evil. This good transforms the world in ways people may never be able to comprehend. Technology will always be the epitome of human intelligence and it is this fact that should allow us to not only understand that technology is not dangerous to us but that technology should enable theRead MoreTechnology And Its Effect O n Society1176 Words   |  5 PagesTechnology is the sum of the ways in which social groups provide themselves with the material objects of their civilization. (â€Å"Technology†) In addition, technology has become a basic necessity for people all around the world. Not only does technology have positive effects on how people function in the world, but it also has many negative effects. On a similar topic, technology has improved the way we live tremendously, but people have become extremely dependent on it, almost to the point to whereRead MoreTechnology And Its Effect On Society1396 Words   |  6 PagesTechnology on its own cannot be beneficial or detrimental to the cognitive ability and the human relationship. Its effect on society depends on how and when technology is used. Technology continues to interact with our human experience in some way or the other. It is profoundly reshaping how we live today and giving rise to new strand of lifestyle and custom. With the rise of technologies, we expect to gain from its advances in the field of communication, social interaction, research and developmentRead MoreTechnology And Its Effect On Society1694 Words   |  7 PagesTechnological advances have certainly entered this era to facilitate people’s lives. There is no doubt that some new technology has been created to help operate or effectively manage time in a way that would be beneficial to humans. Technology significantly helps a number of people. A group that greatly benefits with the advances of technology is teenagers. Teens constantly use computers for schoolwork, networking, or knowing anything they want to know with a simple use of their fingertips. FurthermoreRead MoreTechnology And Its Effects On Society1372 Words   |  6 PagesTechnology Abuse Technology has rapidly increased over the past few years and has had a great impact on everyone in several ways. The impact of this applied science on people’s lifestyles has made several too dependent on technology. There needs to be a specific limit to technology that is reasonable but considerable for everyone. This new addiction is truly significant because this modern world of ours can have dangerous consequences that we are not aware of. In the past, many of the machines and

Intro to Hospitality Case Study #1 Free Essays

Complete Case Study #1 Meat’s Impact Intro to Hospitality Management Professor: Warren Jahn November 18, 2012 From reading â€Å"Meats Impact†, it is important to note that eating less meat lowers heart disease, diabetes, and colorectal cancer. Also, by substituting eggs or fish for red meat and dairy one day of the week for one year would reduce greenhouse gas emissions. It states that people who eat more red meat than others have a 40% higher risk of dying of a heart attack, stroke, etc. We will write a custom essay sample on Intro to Hospitality Case Study #1 or any similar topic only for you Order Now For every kilogram of beef we eat, 27 kilograms of greenhouse gases are released into the environment (Meat’s Impact). This article points out specific things about eating red meat and how it impacts a person’s health. I do not believe that this article will persuade the restaurant industry to change because honestly, these are things that have to be decided by ourselves, no one can make the changes in our lives, only we can. It is hard to say that the restaurant industry would be to blame for me getting a heart attack because I decided to eat a lot of red meat in my life. They would be to blame if they forced me to order it or forced me to eat it, but it would be my decision and not theirs to eat and order red meat. This article is a good wake up call for those of us that do not feel as though eating red meat is a big deal to our health or the environment for that matter. It shows statistics of what happens when we make unhealthy choices and it explains how not only does it affect us (our bodies) but it affect everyone around us too, through the environment. It is a good read for everyone to know what they are putting into their bodies and for them to know the differences that they could make if they would not eat red meat. Other than that it is not a big threat to the restaurant industry because they are going to keep selling meat regardless of what this article says. It is a matter of personal preference not whether or not red meat should be sold at restaurants. If for some reason it would impact the restaurant industry it would be by not allowing them to sell red meat at their establishment. This would ensure that no one will order red meat and eat it, making the right decision and helping themselves and the environment in the long run. For some reason, it seems like it would illegal or unconstitutional to make the restaurant industry not sell red meat but there are other places that sell insects and people eat there and that’s fine. In my opinion, this is all a matter of personal preference and whether or not you are or want to be on a healthy streak or just plain out be healthy altogether. No one can or should try to make anyone do anything they do not want to do because more than likely it will be unsuccessful because there is no cooperation from the person. The issues raised by CSPI are justified just because they try to educate the public on their health and a lot of people are not educated in this topic and allow themselves to be taken advantage of when out eating by not knowing what they are putting in their bodies. It makes sense that they would want to keep everyone safe and allow them the chance to make their own decisions based on what they learn from them. It’s good for an organization to keep their eye out for the public and help them realize when something is not good for their health/well being. Granted, it should not be taken to the extreme of trying to force the restaurant industry into doing what they do because not everyone wants to live the healthy lifestyle. It would make sense if people would want them to mind their own business because it probably puts a damper on the restaurant business because of it. It probably slows their business down because of the some investigations and or researching that CSPI might do or would want to do. Overall, I think that they have a good idea of how the public should perceive the restaurant industry but they should also keep in mind that they cannot force people to do what they want them to do. The restaurant industry should also keep in mind that they should have to be forthcoming with what they put on their menu, like seeing the amount of calories for each plate or seeing what the ingredients are for some dishes. This way it would give CSPI a peace of mind and allow the customers to make educated decisions on their entrees. References 1. Kohrman, H, (2012). Meat’s Impact. Retrieved from http://www. cspinet. org/nah/pdfs/meatsimpact. pdf How to cite Intro to Hospitality Case Study #1, Free Case study samples

Competition and Complementarity Scripts †MyAssignmenthelp.com

Question: Discuss about the Competition and Complementarity Scripts. Answer: Introduction: The report is based on the topic on human rights and the policies that have been taken to achieve the goal regarding the human rights. United Nations, for several years, have been engaging in the improvement of standards regarding the rights of the individual as well as the states. It has taken various measures for the betterment of the fundamental rights and in certain situation; it has been observed that the institution has played an important role regarding the problems related to the asylum seekers. Universal Declaration of Human Rights are one of the measures management. Michael Kirby and Gillian Triggs regarding the refugee rehabilitation have promised another measure. This report has stated about the legal issues faced by these measures or policies, stakeholders who are affected by the legal issues generated by the policies, certain specific legislations and treaties, and remedies. The wise step of the United Nations regarding the human rights can be observed in case of the Universal Declaration of Human Rights. It has been resolute in the years 1948. The rules and the policies regarding the individuals rights have been observed through international treaties and related laws on human rights[2]. There are thirty Articles in the declaration and each of the Articles is dealing with various topics that are pronounced for the interest of the human being. The policy was implemented for the whole community. The idea was generated during the World War II, when there is a deficit regarding the fundamental rights has been observed. The problem regarding the asylum seekers or the refugees has been increased notoriously due to dramatic increase in the policies of certain specific states, natural calamities and war policies. It has been a serious problem regarding the international policies and Australia is one of the affected countries regarding the matter[3]. It has been observed that the immigration system of Australia is playing a role regarding the issue and it has been presumed by the policy makers that the refugees that are immigrated in the provinces of Australia must be returned to their homeland. However, conflict cropped up when they are not returned. Certain allegations have been made against the asylum policies of Australia as it has been reported that the states are detained the asylum seekers illegally in jail. He problem was highlighted by the prominent human rights activists Michael Kirby and Gillian Triggs. They have chalked out certain policies so that it will become possible to reduce the probl em. They are concentrating on the rights of the asylum seekers and implementing certain policies so that they could not be detained in jail illegally and being tortured by the respective government. In case of the Universal Declaration, there are certain legal issues based on the fundamental rights of the human being observed. It has been stated in the general meeting of the commission that the intention of the declaration should promote the fundamental features of the human being[4]. The main criteria of this report are based on the humanitarian ground and it has been noticed that the following subject matter are applicable to certain primary and secondary legal sources. It has been observed in Brown v Board of Education 347 U.S 483 (1954) that the education system should have to maintain equality and therefore, different schooling for the white and black is unconstitutional. It can be treated as the primary sources. It has also been stated in many cases that the refugee problem is a universal problem and that should be deal from ethical aspect. Leading newspapers like Sydney Herald or the Australians has published a lot of news on the refugee problems or justice and equity. Th e Guardian has broadcasted several editions on the illegal detention of the refugees and also protested against the child detention that is an established fact of the Australian law. Triggs had also published book and documentary videos regarding the refugee rehabilitation and detention policy. These can be treated as thge secondary sources. The freedoms have been categorised in the United Nations Covenants. These rights are also termed as the human rights and it has been stated that the rights are attached to the emotion of the citizens. It has been stated by the commission that the policies implementing by the Universal Declaration are binding on all the member states and this feature is given the Declaration a constitutive nature. According to certain diplomats, this declaration is a part of the customary law and it can create pressure on the governments if there is a breach regarding the rules of the declaration can be observed. Certain legal issues such as the racial discrimina tion, women discrimination, child rights and torture have been included under the declaration. On the other hand, in case of the asylum seekers, the main problem evolved with the human rights of the refugees and the state policies over them. Gillian Triggs that the Australian government has failed to implement reasonable care for the refugees and in many cases, their fundamental rights such as freedom of self-determination, movement, thought or expression could not be exercised properly have pointed it out. The child detention is another legal issue in this case[5]. A stakeholder means the persons or the organisation that are directly affected by the legal issues pointed out. According to the legal issues cropped up in the case of Universal Declaration, the stakeholders are the backward classes who do not enjoy all the fundamental duties and if the government of a particular state have failed to comply with the policies mentioned under the declaration. In case of the second issue, it is obvious to state that the refugees are the main stakeholders. Innovative solution: Therefore, it can be said that the problem regarding the asylum seekers that has been pointed out by Michael Kirby and Gillian Triggs are based on the humanitarian ground and the help of the global assistance must solve it. The political activists have taken many steps and the above named activists highlight the remarkable points. It should be kept in mind that every asylum seekers have certain fundamental rights and therefore, all of them should be treated equally. They should not be detained in custody without any reason and for that, the law regarding the same should be altered. Recently, Australia has faced trouble regarding the asylum detention and therefore the department of immigration management should adopt necessary step. The problem regarding the UDHR and the asylum seekers should be dealt from ethical and philosophical perspective. It is the ethical duty of every individual to extend their helping hand to the refugees, as they have to leave their homeland. The freedoms that are stated under the UDHR policies should be maintained and attempt should be taken from the side of the non-legal audience too. Certain philosophical approach should also maintained to resolve the problem. I have experienced the fact that this part deals with the international treaties, regulations, policy papers or the relevant case laws upon which the legality of the declarations are depended. I have understood the fact that legal sources of Australia are depending on codified and un-codified laws and that can be categorised as federal parliaments, common law system and Australian constitutions. There are two sources of law in the judicial system of Australia. The first one is written in several enactments and constitution and the other one is depended on the precedents that are the decisions made by the judges. In Australia, the administrative section is based on the commonwealth system and the legal section is maintaining the federal law rules. I have neen analysed on the legal facts of the judicial system of Australia and found that there are certain public and private laws present that demonstrate the relationship between the public and government and relate the private rights of the individuals too. Now days many cases are reported or published in the newspaper and other articles. I am going to prescribe some of it. In 2014, a report regarding the disappearance of Amarildo De Souza had been reported in the Guardian and a serious breach regarding the fundamental rights has been alleged against the police of Rio de Janeiro. The alleged officers were arrested for torture and murder of de Souza. The genocides in Rwanda was also made a great dilemma regarding the infringements of human rights. In case of the refugee detention, I have observed that there are certain policies enacted for the benefits of the refugees. There are policies on the immigration detention applicable in the case and the same is pronounced in the year 1992[6]. Apart from this, certain human right Acts have been made for the same. In case of the immigration detention in Australia, there is a provision regarding the detention of the child is located. From the humanitarian ground, I do not support this kind of program. Therefore, in these cases, certain guidelines of the juvenile protection have been observed. Rules regarding the Human Rights and Equal Opportunity Commission 1998 and International Covenant on Civil and Political Rights have also been applicable in this case[7]. In this part I have observed a provision regarding the Juris Doctor (JD) program that has been initiated. It is a professional degree and it helps to increase the analysis and research skills and concentrate on the grounds like international, transnational and comparative grounds. Through JD program, the student can enrich their judicial mind, can gain knowledge on certain grounds like legal leadership, international engagement, alumni impact, and may get exclusive leaderships. As a legal student I think the legal skill could be sharpen by the critical analysis of the projected subjects and therefore, it is important to understand the demonstration and implementation of relevant legal policies. There are certain compulsory subjects attached with this legal program of whom four categories are Tort Law, Corporate law, Equity and Evidence. Conclusion: Therefore, it can be concluded that the human rights are an important part of the democracy and until the same has been protected, the interest of the citizen will not be secured. It has been observed that the UDHR was adopted in the year 1948, but still the violation of the human rights is being reported through various newspapers. In case of the refugee detention, the same landscape has been observed[8]. However, the problem can be resolved if strict steps can be given by the governments. Many political scientists that the lack of binding principles of the UNO is responsible in this case have pointed it out. These problems should have to be resolved to reach at the ultimate democracy. Reference: Fleay, Caroline, et al. "Missing the boat: Australia and asylum seeker deterrence messaging."International Migration54.4 (2016): 60-73. Fleay, Caroline, et al. "Missing the boat: Australia and asylum seeker deterrence messaging."International Migration54.4 (2016): 60-73. Higgins, Claire. "Australian Community Attitudes to Asylum Seekers and Refugees."Hum. Rts. Defender25 (2016): 25. Koelsch, Sarah. "A journey towards conscientisation: Motives of volunteers who support asylum seekers, refugees and detainees." (2017). Maguire, Amy. "Refugees and human rights-Challenges for Australia."Legaldate29.3 (2017): 3. Olayemi, Abdul Azeez Maruf, et al. "Islamic Human Rights Law: A Critical Evaluation of UIDHR CDHRI In Context Of UDHR." (2015). Pickering, Sharon, and Leanne Weber. "New Deterrence Scripts in Australia's Rejuvenated Offshore Detention Regime for Asylum Seekers."Law Social Inquiry39.4 (2014): 1006-1026. Ssenyonjo, Manisuli.International human rights law: six decades after the UDHR and beyond. Routledge, 2016. Tomuschat, Christian.Human rights: between idealism and realism. OUP Oxford, 2014. Trang, Jeanette. "A Moral Justification for Universal Human Rights: Connecting Two Traditions on the Principle of Human Dignity." (2015). Voeten, Erik. "International Human Rights Institutions: Competition and Complementarity."Global Order and the New Regionalism(2016): 55. Zwi, Karen, et al. "Summary of position statement on refugee and asylum?seeker health."Journal of paediatrics and child health51.7 (2015): 657-657.

Differences Between Fordist And Post-Fordist Work Essay Example

Differences Between Fordist And Post-Fordist Work Paper This essay will be examining the conceptual framework of both Fordism and Post Fordism alike. It will be examining how Fordism began, and how through many different changes, both within the industrial sector as well as Society as a whole, there was a switch to Post Fordism. It will incorporate my own experiences of working in retail, in order to demonstrate how I perceive the way in which Post Fordism is evident in the workplace, in addition to demonstrating that, Fordism has not been totally replaced and is still present in more ways than one. Fordism refers to the system of consumption and mass production characteristic of highly developed economies during the nineteen forties, right through until the nineteen sixties. Under Fordism, there was mass consumption combined with mass production, which produced sustained economic growth and widespread material advancement. The 1970s-1990s however have been a period of slower growth and increasing income inequality. During this period of time, the system of organisation of production and consumption has, almost, undergone a second transformation. This new system is often referred to as the flexible system of production or the Japanese management system. On the production side, the flexible system of production is characterised by remarkable reductions in information costs and expenses, total Quality Management, just-in-time inventory control, and leaderless work groups. On the consumption side: by the globalisation of consumer goods markets; faster product life cycles; far greater product/market segmentation and differentiation. Henry Ford, (born 1863- died 1947) founded the Ford Motor Company in 1903. We will write a custom essay sample on Differences Between Fordist And Post-Fordist Work specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Differences Between Fordist And Post-Fordist Work specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Differences Between Fordist And Post-Fordist Work specifically for you FOR ONLY $16.38 $13.9/page Hire Writer In 1908 the company initiated the production of the Model-T, of which the company sold 15million. It was the first car of its kind to built using a new type of production. Fordism involves the mass production of consumer durables, which are made on moving assembly line techniques operated with the semi-skilled labour of the mass worker. Before cars were produced by hand which was both time consuming and very expensive. The actual physical production of the car was also a problem due to numerous parts involved, the Model T took only 12. hours per car to be built from start to finish, a build time which would have been impossible to sustain on a continuous basis before. It was from this new process of the production line that Fordism took its name. Henry Ford had come up with a way of producing cars that broke the overall production process down into hundreds and sometimes thousands of small, individualised, highly-specialised, parts. By introducing a complex division of labour, Ford r easoned (correctly) that costs could be lowered and profits increased. The production was a new way of thinking and doing, helped made possible by new advances in machinery. Fordism, or Henry Fords new ideas of manufacturing, came about as a solution to a problem: that of how to increase the amount produced and decrease the time needed to produce it. He saw the existing methods of production as being slow, laborious and inefficient. Previously, workers had been highly skilled and because of these specialised skills, they were highly paid. This however, was all about to change. Fords main contributions to mass production/consumption were in the area of process engineering. The hallmark of his system was standardisation. Standardised components, standardised manufacturing processes, and a simple, easy to manufacture and repair, standard product. Ford had done this by employing a workforce that needed the minimal training, and had little skills. Fords first factory was at River rouge in Detroit. The management principals that were in place at that time were that of intensive work-planning and close supervision of the workers. The job involved very little training, and involved the employee to insert a car part into a machine, to which the machine carried out the work, not the employee. Ford regulated how the employees worked, in the sense that he would calculate the speed at which an employee took to carry out a particular task, and then a standard was set. He carried out Time and Motion studies in order to ensure that there was maximum efficiency on the production line, in order to minimise waste. Anyone who didnt comply or couldnt keep up with the times set was dismissed. Ford took great pleasure hiring and firing, often replacing older employees, with younger, faster, more efficient employees. He also had many rules, such as no talking and whispering with fellow employees, as he felt that this distracted them from their work. Others however believed that due to his paranoid nature, he did not want his employees conspiring against his work ethics. Because the job was so repetitive, and restrictive to the employee, morale was also low and the staff turnover was high. This prompted Henry Ford to introduce the Five Dollar a Day. This was a relatively high wage level, however it could only be obtained when the worker had worked for a continuous six months and complied with all the rules that were in place at that time. Henry Ford decided that this was the best way to get the workers to work at the speed, and in the way that he wanted. And so Fordism began. It basically meant that the workforce should be recognised as a valuable, integral part of the production of a product, rather that being treated as a commodity to be kept at arms length. If the workers feel valued and appreciated, then they are much more likely to work harder, with a lot more thought put into their work However, during the great depression in the States, during the nineteen twenties and thirties, there was very little disposable income. Therefore, this meant that there was no longer a great demand for the Ford car. Furthermore, people had become tired of owning the same car as their friends and neighbours, and longed for a change, and a break from the norm. After the depression, during the Long Boom (1945-1970+), the Fordism way of working was no longer seen as a way of treating employees, as well as a way of working and managing working production. After this period, the white collar professionals replaced the assembly line worker in totally new line of work. This was done through the introduction of hi-technology companies, and a great influx in communications and marketing. Scientists, academics and university graduates, who had the skills to invent new information technologies, took the power away from the industrialists and bureaucrats, who for so long had dominated with economic power. The post-Fordist division of the work-force between a skill-flexible core and a time-flexible periphery, which is now replacing the old manual/non-manual distinction, underlies a shift from the post-war vision of a one-nation mass consumption system to a two-nations model based on the affluent flexible worker plus a social security state (Jessop et al. 1987: 109-10) The period of Post-Ford has also witnessed the introduction of better-paid jobs, which, unlike Fordism, also hold better job security. Skilled workers were also better paid and as such a far greater amount of people were taking up places at university, where the end result of an Honours degree meant that many were employed by large companies to design and build robots, which would slowly take over the work of previous employees. Many Functionalists would say that this change, from Fordism to Post Fordism was a momentous step, in the sense that things are changing for employees, and employers for the better. Through perks at work such as work incentives, as well as extra pay for working unsociable hours etc, workers nowadays, in all lines of work, feel that they have received a better deal. From the bin man, who is now referred to as the refuse collector, to the shop worker, who is now referred to as a sales advisor, most would agree that not only standards in the workplace have went up, but also morale, and how people view their jobs. But is this the case? Through examining my own experiences of work, it is apparent that yes, things have changed for better, but also for worse. And that often, the unsuspecting employee is being exploited and demoralised by Post Fordism, all in the name of profits. Whilst working in Marks Spencer before beginning university, employees were subjected to both indirect as well as direct forms of conformity, in every aspect of work. From the first day of work, employees had details of themselves taken for Marks Spencers uses only. These included broad details of Address, and bank account, right through to personal details about health and fitness. At which, on receipt of these, the company knew practically every detail about the employee, and therefore could run checks etc. n them without their knowledge. Employees were then initiated into the company by means of videos, depicting other employees who were so appreciative to Marks Spencer for the conditions and perks that they have in their job. In addition to this was a video in which the Managing Director thanked the new employees for deciding to work for the company. They w ere also told that their work would be well valued and appreciated, and that anything positive they do within the company would go towards prolonging the quality of the company. New employees were then given new, identical uniforms to each other and sent down to work on the shop floor where the policy is The customer is always right, and after watching the videos and being in receipt of the numerous pep talks, each felt they owed a duty to the company.. The Sales Advisor job, to many, is a more sophisticated term for shop worker, however most employees take the term seriously. Contracts were given strictly on a temporary basis. In that there was never any job security, because, employees were employed under the agreement that they would receive a trial run, so-to-speak. And when the period of employment that they had worked was up, they would be graded accordingly, in terms of how they spoke to and listened to customers, and managers alike, the employees appearance and attitude to working, and also most importantly, how hard they worked. Most contracts were given for a maximum of 8 to 10 weeks, and in this time, any employee that had three days of absence was told that their contract would not be renewed, regardless of how they performed in the other criteria of how they worked, i. . timekeeping and appearance. As mentioned previously, the employees wear identical uniforms to each other; this is to suppress individuality and to promote a sense that everyone is equal. Managers however wear smart suits, and show their superiority over the shop floor workers, making them aware that although everyone is important in their own way, some are a lot more important than others, and therefore should receive more respect, in terms of how they are spoken to and treated. During the Marks Spencer revamp during 1998, it was customary for the top managers to come down to the shop floor to engage in conversations with the floor workers about what they thought of the overhaul, giving the impression that the floor workers opinions counted. When in actual fact, the plans had already been drawn up, and so basically, what the managers were doing was to try to boost staff morale, with little impact. New staffs were unable to join the Union as it was thought that they should be on a permanent contract before they joined up, therefore it was hard for someone to voice concern or a complaint. Sales advisors are kept under close guard, in the sense that, there were hi-Tec CCTV cameras, strategically placed around the store, with extra cameras placed in front and behind every till, to record every move. Talking to fellow employees was discouraged, and only permitted if it was work related and relevant to that particular point in time. Although employees were initially welcomed and made to feel like an asset to the company, very soon this appreciation, turned to suspicion and distrust. However, through the intervention of CCTV and Managers, employees and their actions are scrutinised at every move, without them realising it. Overall, this essay has aimed to explain how social relations within the workplace are a result of Fordism and also post Fordism. It is evident that although Fordism proved not to be an acceptable or effective way of treating employees, it wasnt totally off tract. Now days, where Post Fordism is evident almost everywhere, it is apparent that the conceptual framework of Fordism still plays a major role in the company policies of many workforces, from the corner shop, to the large corporations, where keeping the employee on their toes and scrutinising their every move ensures that profits and sales remain high. Employees are ideologically conditioned into believing that they are working for the good of a company, who respects and values what they do. In some cases this is true, but in most cases employees are there merely to boost profits, and are easily replaceable, as they are more than aware of.

The shower scene is the key scene Essays

The shower scene is the key scene Essays The shower scene is the key scene Essay The shower scene is the key scene Essay Essay Topic: The Book Of the City Of Ladies Many film directors would agree that there is no such thing as a film capable of having an impact on the world. Whether this is true or not filmmakers still try to produce films that have an enormous impact. Very few succeed. One such film that did was Psycho. Psycho went into another dimension in terms of its content. No one had ever tried to make a film which covered the areas that Psycho covered. Alfred Hitchcock had to use his forty years of experience to put across his ideas but not make the film pornographic or too violent. It is impossible to recreate the experience for the audiences that first experienced Psycho when it first came out.This was one of the most famous and daring pieces of film to be made in that era. Nobody would ever have thought about making such a film because the censors would almost certainly ban it. The shower scene is the key scene because this is the scene in which the psycho strikes first. It is also the end of what at first seems to be the main charac ter, Marion Crane. Because this is the main scene and also the most controversial scene, Alfred Hitchcock filmed it over seven days for only two minutes forty seconds worth of film. There were about seventy different camera angles in the scene. Hitchcock had to consider the censors, which meant that he had to make sure that he kept the content of nudity and violence down to a minimum. This was because at the time the censors were very strict and would not allow the film if it contained too much explicit material. Hitchcock had used several scenes prior to the shower scene to build up the relationship between Marion and Norman Bates.When Marion first meets Norman you instantly feel that there is something that is going to happen in the scenes to follow. Marions attractiveness makes her an obsessive target for Norman. Marions last name of Crane refers to the graceful, long-limbed bird of the same name, which makes her seem innocent and vulnerable. From the outset of their meeting, she maintains the social control by her sexual effect on Norman. Even so she still gets drawn into his office, Marion has entered the world of Norman Bates, with no way out. From Normans fascination with bird taxidermy you feel that there is another side to Norman and that all is not what it seems. The taxidermy is simply there to distract Norman away from his other personality. Though Norman may seem suspicious Marion still begins talking to him about her troubles. Marion implies to him how she has problems and that that she has to return home to deal responsibly with a serious mistake. Norman sternly expressed, were all in our private traps that never budge an inch. He should know, with the imprint of his long dead mother on the bed covers, though hes the only one living in the house. This indicates that Norman is farther down the road of helplessness than Marion, probably so far in fact that he is at the point of no return.Even though Marion is in a difficult situation she still has chance to put things right whereas Norman doesnt. Once Marion and Norman have finished talking Marion goes to her room. She begins to get ready to have a shower. Norman remains in his office where he perversely removes a picture from the wall of his office and spies on her through a purposely-drilled hole into her room. He sees her going into the shower so he goes back to his house. This is the first time in the film in which we clearly see the other side to Normans personality. This is where we first see his mother.During the shower scene Alfred Hitchcock uses many filming and sound techniques to get the best sequence across to the audience, without making it too violent, so that the censors could not ban the film. Hitchcock used seventy-eight camera angles to achieve the best possible murder scene. He also used many different types of camera shots to add to the effect of the scene. He varied the lengths of the shots to give a more frantic feel to the scene, such as a close-up clo sely followed by a medium close up. This especially happens during the murder in the shower.When Marion walks into the bathroom she rips up her notes and flushes them down the toilet. This was another step into new territory for Hitchcock, as it was not felt decent to flush a toilet on film. It also symbolises that Marion is flushing her problems away. She then steps into the shower. For the first time in the scene the music has now stopped and all we can hear is the sound of the water from the shower.We then see a shot of the showerhead with water pouring out but somehow missing the camera. This shot took much thinking to overcome the fact that Alfred Hitchcock did not want the water to go onto the camera lens. To achieve this shoot the middle holes of the showerhead had to be blocked so that the camera would not get wet but the water would fall around the camera to get the impression that we are in the shower with Marion. This makes us feel that we are a much greater part of the s cene.We then see her washing herself in the water. This is symbolic of her washing her sins away. The camera then moves round so that we can see the curtain. This is a key shot as this enables us to see the psycho enter the room. At first we cannot see that the psycho has a knife because we only have a translucent view through the curtain. But as he moves closer we feel that Marion is in great danger.The psycho quickly pulls back the curtain. We then see a silhouette of the psycho with the knife raised. Even though the psycho is in silhouette we can just make out that it has an old ladies haircut. This immediately makes us feel that it wasnt Norman (the audience now feels confused as they have seen Norman spying on Marion but yet someone else has killed her). The scene is filmed so well that people actually believed that they saw the knife go into Marion when it really never touched her. Some clever editing and some knife shots followed by shots of skin then showing some blood achie ved this and the sharp, high pitched notes in the music which add to the effect of the knife penetrating deep into Marions flesh. Simple but very effective. The camera shots are filmed in such a way that we feel that we are actually in the shower with her when this is all happening. This makes us feel very helpless and the fact that we feel we are so close but are actually so far.After Marion has been stabbed several times she begins to fall to the ground. This is when the psycho leaves. We get a close up shot of Marions eye, and this is when it really hits us that she has been kills. Yet again you feel so helpless and that you almost feel guilty for not helping her. This was a great bit of directing by Hitchcock because it really involves the audience with the film and makes them feel responsible for the characters. We see it leave through the door and it appears to be a female or at least dressed like a female. Marion then she slides down the shower wall. She then falls, gripping and tearing off the shower curtain, her last protection.Throughout the shower scene the psychos identity is kept uncertain. This adds an uncertainty in the minds of the audience. At first you think that it is Norman, but even then he seems pleasant and gentlemanly. Perhaps he seems too nice? Then when you see that it is a woman who kills her you just cant be sure. It is very clever they way that you are not shown the face of the psycho. This is the key to not revealing his identity.Psycho was not only filmed incredibly well, but it had a fantastic storyline. No matter how good the directing or the acting is you need a good story line and script. Psycho had this. It had good characters, irony, humour, repetitions, imagery and a great piece of music.The characters that we see in Psycho are created firstly by a writer then interpreted by the cast and actors who play the roles. Although this may seem obvious, the way that the actors interpret the characters can make or break a film. The re are many different parts that an actor has to consider before his/her character is complete. Although there werent very many characters in Psycho they were all very different, with different thoughts and personalities. At many times during Psycho we feel sorry for the characters or want to help them or warn them of danger. This is due to the fact that we know more than the characters and feel as though we should warn them.Another aspect of a good film is the irony in it. Irony is created when the audience knows more about the events than the characters do. This means that they can anticipate what is going to happen. It can also occur when something has more significance the second time it is seen or heard because it seems to hint on what may happen in the film at a later stage. There were many different occasions where irony occurred in Psycho. One such instance was when the traffic cop told Marion that, there are plenty of motels in this areaI meanjust to be safe. Then that nigh t Marion books into the Bates Motel and ends up being murdered. That was just one of the many cases of irony that have been put into the script. You may not realise they are there first time but when you watch the film a second time you can see how much time has been put in by the script writers.Although Psycho doesnt have much humour in it, mainly due to the fact that it is a serious horror movie, there are still parts of the film that makes you smile. One instance is the part where Arbogast the detective is murdered and falls down the stairs. It seems funny now but it would of almost certainly not have been funny when the film first came out. It makes us laugh because of the way they try to make him look as though he is actually falling down the stairs. It may have looked realistic at the time but compared to the special effects and stunts that can be done in todays films it does not look realistic at all.Not only was the filming and acting good in Psycho but it also had a great s ound track. It really suited the film and added so much extra tension. It was written by Bernard Herman and really I think that he must take some of the credit of the success of the film. It was such a thrilling piece of music that caught the imaginations of many people. Every time Marion became worried or was in danger the music would begin. This was almost like a signal to tell us that something is going to happen. Not only was the music a signal to the audience but it also added tension to the scenes. The Psycho music will always be remembered almost as much as the film itself and will almost certainly be one of the most famous pieces of horror music ever composed.Alfred Hitchcock had to be very careful of what he filmed in Psycho because of the censors. At that period in time they were very strict on what they would allow in the public cinemas. This was a problem for Hitchcock and so he had to edit some of the scenes like the shower scene in particular in such a way that the cen sors would allow it. In the shower scene he had to make sure that he did not show the knife actually going into the body, yet he still wanted to give the impression that that was happening. He used a combination of frantic shot variation, high-pitched jerky music, shots of flesh and shots of blood to give the impression to the audience that they were actually seeing the knife going into Marions body. The first time Hitchcock submitted the film to the censors he knew it would be rejected as he had made it very violent. This was part of his plan. He knew that if he put an extra violent version of the film into the censors first the not so violent one would seem more acceptable. His plan worked and Psycho was allowed.Now that the film had been accepted Hitchcock just had to promote it. He knew that he needed as much publicity as possible to get the crowds in to watch his film. To do this he wanted to keep the story of the film a secret so that once people had watched it they would not tell others and spoil the experience for them. It would also make people curious to what was happening in the film and attract them to watch. To keep the secrecy of the film the actors had to swear an oath of secrecy on the first day of filming and Hitchcock refused and Paramount photographers onto the set to take publicity shots. Hitchcock made a series or misleading interviews to the press to confuse and to gain curiosity throughout the public. At one stage he told a reporter that he was actually filming a version of the Greek myth of Psyche, then told another, Its the story of a young man whose mother is a homicidal manic. This was another of Hitchcocks ploys to gain publicity for the film. At the end of the film there was a short film where Alfred Hitchcock would tell the audience not to reveal the ending to the film because its the only one weve got. He tried very hard to make the pubic feel as though they were a part of the publicity strategy.Many people think Psycho was the g reatest film ever. I dont. It may have been a great film for its time, with its terrific amounts of suspense, irony and horror, but with the amount of special effects, technology and money that goes into todays films, I feel that there are many films better than Psycho. When Psycho came out it was a scary film. But compared to todays horror films such as Scream. Even films that are not aimed at horror such as Blade contain more violence and blood than Psycho did. Its all down to the censors. With the censors being less strict the directors have more flexibility with what they can put into there films.Another point that helped Psycho become a successful film was the amount of hype and expectation that was brought about by Hitchcocks short trailers that he broadcasted before the film was released. This added to the expectations and anticipations about the film in the publics eye. Hitchcock used his great experience to give huge amounts of suspense to the film. This added to the horror of such events as the shower scene and the lead up to the Bates motel. Much time and effort was out in by Hitchcock and the cast to get the suspense, horror and irony into such scenes as the shower scene.There is such a huge amount of suspense in Hitchcocks films that he was given the title, the master of suspense. This gave many of his films an edge that many directors could not achieve. Even though I dont feel that Psycho was the best film ever, I do think that it will always be remembered as a classic horror film which is mainly due to Alfred Hitchcock, the mater of suspense.

Assignment 1 Example | Topics and Well Written Essays - 500 words - 11

1 - Assignment Example Tuckman and Jensen’s (1977) theory offers stages that involve the development of the group internally among the members. Their theory consists of five stages which include forming, storming, and norming, performing and adjourning. In reference to Kinicki and Williams (2009), the first stage, forming, entails quantifiable accomplishments where the members get to know and understand each other (p. 441). The team members in this stage are polite, tentative and to some degree uncomfortable. It is only after the members feel comfortable that the group can move to the next stage. In the Glory Road, the team members are contented with their new coach, Haskins, and are not sure of how to behave when around their coach (Haskins & Wetzel, 2006). In the first stage of the film, the members spend time understanding and knowing each other. The cafeteria scene in the film is an example of how the team members get to know each other. The members sit down round a table and introduce themselves and share their backgrounds. The second stage of group development is storming. Kinicki and Williams (2009) denote that this stage is typified by conflicts and confusion on group roles and project necessities (p. 441). This is seen in the film Glory Road when tensions rise among the group members as they practiced. This is seen in all scenes within this stage in the film because some of the members feel like having fun and not concentrating on basketball (Haskins & Wetzel, 2006). At this stage, some other groups can also form. This is seen when the Blacks come together to defend each other against the whites. The third stage is the norming stage (Kinicki & Williams, 2009, p. 442), where the members of the group are more organized and unified. In this stage, the group has norms and rules to guide its members. Norming is portrayed in the film when the coach establishes rules for the team. It is after

Ethical Implication of Financial Decisions Essay

Ethical Implication of Financial Decisions - Essay Example Insider trading is trading of a company’s stock and other securities such as bonds and stock options by individuals who are related to a business (Vataliya, 2009). The individuals are assumed to have the means of accessing information that is not public that is directly related to the company. One of the most well-known insider cases today is that involving a TV tycoon Martha Stewart. She was accused of receiving inside information. Using the information Martha sold the shares of ImClone drugs a day before the United States Food and Drug Administration (FDA) denied the approval of the drug.In some countries, trading by corporate insiders such as managers, large shareholders, and directors can be legal if the trading is done in ways that do not take advantage of information that is not meant for the public that would eventually be harmful to the confidence of the investors. However, insider trading presents unethical issues in most cases. First, insider trading is an unfair pra ctice to honest traders. The method ensures that the information is only available to some shareholders, thus depriving others the opportunity to use the information to make the right investment decision.Insider trading is also a breach of fiduciary and other relationship of confidence and trust. The practice goes against the property rights in any information and dealing in such information can be considered to be an abuse of property rights. Arguably, insiders have an ethical duty to act in the interests of the shareholders (Lussier, 2012).

Case Study: Developmental Reading

Case Study: Developmental Reading The article attempted to explain how creative activities for third year high school students affect their critical thinking skills. Comparing two groups, the Instruction with Creative Activities (ICA) and the Instruction with No Creative Activities (INCA), the study expected the ICA group to have higher mean scores and mean gains in their Chemistry Test for Higher Order Thinking Skills (ChemTHOTS) and in their pretest to posttest respectively. Although, findings suggest that there are no significant differences between both groups mean test scores, it made a distinguishing suggestion that activities given to each group should have been more varied. Creative Thinking Critical Thinking There have been studies that tried to link creativity with critical thinking, however most findings do not show direct evidence to support this theory. Recommendations range from conducting more investigations on the subject as well as lengthening study period for which the research will be conducted. On the other hand, studies also show that use of varied creative techniques do help students train their imagination. Imagination being a clear use of mental processes way beyond the usual stretching of the brain. Imagination here can then be linked to perspective taking and reflective thinking which are considered high order thinking skills. As children put themselves in different scenarios, find ways to solve problems and visualize certain concepts, they do tap on this very rich brain activity that actually provides basis for better understanding and critical thinking. We can say that as creative thinking explores various evaluative actions, critical thinking, in turn, plays with taking different scenarios. The blending of these processes (as shown from the image I shared on the earlier page) are manifested when we try to see a problem and come up with several ways to solve it or when we try to understand a person, a story or a situation, and put ourselves in different perspectives. This is most evident during play when children try to explore limitless boundaries and when children come up with a creation that they are proud to call their own. In a classroom setting, an important goal is to achieve literacy, a solid understanding of concepts, as well as to sustain learning, its different forms and levels. However, this is a very delicate and complicated feat that entails an interactive approach from the teacher and a response from the learner. Thus making the learning process, a responsibility of all the key players. And aside from the traditional rigid methods, there are various ways to achieve these goals. For the purpose of this study, methods that promote creative thinking like art, play and games are proposed. Concretely, a lesson on Shakespearean plays can be made more colorful if instead of asking students to memorize and discuss lines, they would come up with their own rendition of a particular scene. A lesson on the Solar System can be made more meaningful if instead of just asking students to memorize the different planets and come up with a model, they could pretend to be traveling from one planet to another and from each planet they are to send a postcard describing about their location and their stay there. And a lesson on the different countries of Africa can be made more indelible if instead of just being able to locate them on the map, they would learn a particular dance move and associate that with a country, and then probably come up with their own Countries of Africa dance. The study is most relevant as it is the era when learners want to be more involved with the learning process. They want hands-on, application and practice. It is also the time when it is highly encouraged for the educators to tailor-fit their lessons to varied learners with equally diverse learning styles. It is now a call to educators to sustain their learning and to respond with methods that are perfect match to their learning needs. And in the search for these methods, we find ways to tap on higher levels of thinking skills, providing our students with immeasurable education. As educators, we ourselves are front liners in pursuing this path for our learners. We must engage them in the learning process by providing them with instructional strategies and methods that let them actually grasp what they are trying to understand. We should not limit their minds but rather let them explore the world. And as they go about this exploration, we ourselves should be with them and continuously open our minds and make our world even richer, paving the way for our students. We can never be the architects of the workings of our students minds. I learned this the hard way while insisting to my then two-year old boy that he should learn about and articulate back the life cycle of a butterfly. The only things I got out of that episode were painful tears and disappointment with myself. I should have waited for him to be ready and it would have been best had I tried to look for ways to pique his interest and imaginative skills first. All we can do really is not to design their minds but design lessons they can gradually assimilate with much enthusiasm and through various experiences. As a parent and a future pre-school educator, I should also keep in mind that my children will be growing up pretty fast. Each day is a learning day and there really is no turning back. I should make the most out of the time I am given with them. I should always be able to come up with a great lesson, always enticing their interest and always making sure that they leave the class feeling proud of themselves for creating something. I should help them use their minds in many different ways, always with the goal for them to learn something new. And that, they arrive at such learning not only through reason, but more importantly, with a great deal of sentiment and imagination. Roger Chillingworth | Character Analysis Roger Chillingworth | Character Analysis The Scarlet Letter is a story written by Nathaniel Hawthorne. It is based on the Puritans lifestyle during the 17th century in Boston and Massachusetts. It is written in twenty four chapters starting with The Prison Door and ends with the conclusion. Main characters in the story are Hester Prynne, Pearl, Arthur Dimmesdale, Roger Chillingworth, Mistress Hibbins, Governor Bellingham, and Rev John Wilson. These characters played different interesting parts, some good and some bad. Nevertheless the story is about a woman named Hester Prynne whom the puritans at that time, believed she was a symbolism of adultery, because she was made pregnant by an unknown man, whom hes identity remains a secret until the end of the story. Her long lost forgotten old husband Roger Chillingworth who was assume death, appears in one of the scenes where Hester is been disgraced in public for carrying an unknown mans baby. As a consequence of her adulterous act, she has to carry a letter A on her bosom for t he rest of her life. The A means adultery, and wherever she goes to, she is recognized as the sinful, impure woman. Hester proves shes tough and decides to take all the blames and guilt to protect her lover in a time when women were subordinate to their male partners. Arthur Dimmesdale was a minister, man of God, preacher who the puritans look up to him for spiritual advices. He appears to play a huge role in Hesters shameful atrocities. Moreover, Authors identity as Hesters lover and babys father is kept only by him and Hester, but still she takes all the blames. He valued his appearance more than being a father to the baby and this makes him a hypocrate in the story. His hypocrisy leads him to be sick and finally to his grave after confessing he was the Hesters babys father. A lesson is learning in this for people should not value the nurture appearances than who they really are as a person. This essay will explain the evil role played by Roger Chillingworth in the story. Just by calling his name, a sense of evil can be felt, and a dangerous old man with a scary face can be painted in the mind of the readers. Roger who appeared in one of the scenes when Hester was being punished and disgraced in public, asked an Indian native who appeared to be watching Hester what was going, as he was told what happen, He changed his identity to a physician.( the American literature, pg 1384). No one could recognize him except Hester who spotted him in the crowd. Roger not wanting to expose his identity places a finger on his lip as a gestation for Hester who knew who he was to keep it as a secret. Rogers intention was to go deep in search for the man responsible for Hesters public humiliation; second Roger feels he would be laugh at by the people of Boston if he had been with Hester as a husband after she carried the scarlet letter A. She was young and beautiful carrying someones baby, while he thinks he was too old. He blames himself for marrying her in the first place, because he loved her with all his heart and knew she was always going to make him happy. Things changed unexpected when he takes the responsibility to change his identity so he could be a free man in the city. Roger Chillingworth becomes jealous, and brings out the evil in him. He becomes the main character to play the most interesting and scariest role. Roger Chillingworths character is dynamic, from a regular lost husband, to an unrecognized person in the crowd, to a physician. Roger Chillingworth decision to disguise himself is only known by Hester, but hes main mission was to uncover Hesters secret lover who is suppose to be part of the humiliations. He quickly grabs an opportunity to be close to the minister after he fell sick and forced to receive medical attention from Roger Chillingworth. The minister and Roger Chillingworth quickly became friends as they get to spend most of their free time together. While being a good help to the minister, Roger also goes deep in the ministers mind to bring out the truth about Hester and her hidden lover. Roger Chillingworth suddenly discovers Dimmesdales role in the secret relationship with Hester. Moreover, Arthur also senses something wrong about Roger Chillingworth not knowing he was Hesters husband whom they assume death. David Herbert litrary analysis of the scarlet letter describes Hester instead of Roger Chillingworth as the symbol of evil in the story. Oh, Hester, you are a demon. A man must be pure, just so that you can seduce him to a fall (DHL chapter 7). David Herbert blames Hester for being the cause of destruction in the life of Roger Chillingworth and the minister Arthur Dimmesdale. Roger Chillingworths character could be described as someone, whose act could make the audience think he believed in satanic worships, never the less he simple believe in the Puritans principles and doctrines. As a dynamic character, Roger Chillingworth also brings out a good side from his dark self when he visits Hester in jail, gives her medication for her baby and herself. Being cunning as he has been he confesses to Hester Prynne for putting her in that situation. I, a man of thought, the bookworm of great libraries, a man already in decay, having given my best years to feed the hungry dream of knowledge-what had I to do with youth and beauty like yours? Misshapen from the time I was born, how could I delude myself with the idea that intellectual gifts might veil physical deformity in a young girls fantasy! From the moment when we came down the old church steps together as a married pair I should have foreseen the bale-fire of that scarlet letter blazing at the end of our path.(1391) This act is great and touching, but very disappointing to know he was simply carrying out his evil research to expose the truth. Never the less the both acknowledge the fact that the hurt each other. Hester and the minister feel guilty and to seek redemption, walking away from their sin and disgrace. Hester finds a community service while the ministers consequences for his sin put him into great distress and physical and mentally breakdown. Roger Chillingworth becomes the middle person to understand what Hester and Dimmesdale are going through. He transforms into more evil than he had been. He finds means to destroy Hesters reputation which was already in bondage. As years goes by, Roger Chillingworths transformation makes him the real symbolism of evil in the story. Hester describes Roger Chillingworths past as someone who was a misshapen scholar who was slightly deformed, with his left shoulder a trifle higher than the right (hawthorn 2003, p.50). So hes evil and scary description is not a new thing, but something the author had describes in the beginning, differentiating him from other characters in the story. Over the course of the story, sin becomes part of the main characters life. Arthur is guilty for sinning with a married woman, Hester commits adultery, never the less Roger Chillingworths sin is the biggest of all because all he does is sick revenge to hurt and destroy others. Secondly hes been blame for hes lost that put Dimmesdal and Hester in the mess in which they are in. The puritans believed that every sinner should be punishing, and Hester was just a victim in this case. Hester finds herself in an internal conflict with Roger Chillingworth. She fears the minister being around the fake physician, and fears not tell him that Roger was her husband. She knows how dangerous Roger was. The audience does not understand why she hides the truth from the minister. Hester gets into an external conflict with the environment in which she lived in. she became uncomfortable with every person around her including Roger Chillingworth. The only person she could look up to was the minister, and they only place for them to meet was in the forest. Never the less its not secured because evil Chillingworth would watch from every corner. Men, women, young and old, made fun of her, She had no support and no food for her and the baby Pearl. Living in real life with no family or friend to look up is frustrating. She is frustrated even in her own home because of Roger Chillingworths presence. Conflicts were not only Hesters, but Dimmesdale and Roger Chillingworth did face conflicts. Dimmesdale cause for his illness and breakdown was as a result of conflicting with his inner self. Hester was the only character to conflict a group of people. This is seen when her child was taken from her, she fights. Hester makes the scarlet letter more fun and wear it in a more fashion way that an ordinary person thought the A stands for an angel from heaven. She decides to keep the letter even when she had the chances of taking it out. The scarlet letter became a symbolism of love to Hesters daughter. She admires it and could identify her mom quick when she had the letter on her bosom. The author presents revenge as an unnatural act that twists a persons soul into something evil. In the puritan world, revenge belongs to God alone, nonetheless, roger takes upon himself to play Gods role and becomes the real Satan that Christian churches preach against. His ability to manipulate over people helps brings out some of the hidden truth thats been kept between Hester and Dimmesdale for a very long time. Rogers cunning conversations, finally puts him in a position to expose and destroy the hidden lovers reputation. Nevertheless Pearl is the symbol of sin committed between the minister and Hester Prynne. Roger Chillingworth is also described as an intellingent man, who intelligence turn to evil and he was so smart to do whatever he did. Arthur Dimmesdale believed he also carried a Scarlet letter deep in his heart even though it wasnt visible. Because of this, he carried most of the pain and sufferings. Roger Chillingworths intention was real evil when he confessed not to kill Hester Prynne or the baby Pearl, but to make Hester suffer for the rest of her life. He wants the truth to be known only by him so he will have the power to carry more evil actions. This thought also tells the audience what an evil person he was. Roger Chilling now not only became a physician but someone to determine evil and good babies. This is seen when he examines Pearl and said she was clean and ok. His intention was not to make Pearl been taken away, instead to keep her with her mother so he would have the opportunity to torment her the more until he became satisfied which he never did. He says complains of Pearl belonging to Hester only and not him, and she would never recognize his voice Live, therefore and hear about thy doom with thee, in the eyes of men and women, in the eyes of him whom thou did call your husband.(Nathaniel Hawthorne, chapter 4) Roger Chillingworth might have been doing the right thing since he himself was the puritan, and anyone in his position would have done the same thing. He tries to make himself a good man throughout the story, none the less, Hester confirms him by saying thy act are like mercy, but they words interpret thee as a terror (pg .1426). Roger Chillingworth and Minister Dimmesdalel never get to be friends after they knew who was who. Dimmesdales revelation puts Roger chillingworth in a difficult position. He became frustrated and doesnt know who to blame and toment anymore.

Answer for case study

What factors favor this action? What factors stand in the way? Greensward's plan for creating â€Å"global lock business† can be integrated with other parts of Black & Decker's business on a global scale. Firstly, he recommends that the international Group establish and take over the â€Å"on-the-ground† representation in foreign markets and at the same time, it should identify â€Å"local champions† in each of the lock factories.Second, he suggests establishing at Black & Decker headquarters n Dotson, Maryland, a group product manager for hardware products within the International Division. Third, he also recommends establishing an â€Å"interception organization†. This department acts as a separate centre to facilitate, across all international casting, order placement, billing, forwarding expediting, and processing of export documentation for the lock business. This helps the company to be more effective to deal with the documentation of order and expo rt.Moreover, this organization can also get the first hand marketing Information for analysis and forecasting. Such information includes the market segments and both the strength and weaknesses of competitors, which are very useful In promoting the growth of the future business. Factors that favor for his plan: Inside/ outside the market. Communication should be one of the factor stands In the way. Effective communication acts as a linkage between the headquarters and the local offices.When there Is no effective communication In one part of the hierarchy, the whole Truckee of the lock business will become fragments. For example, the global Issue Is downsizing from the Group Marketing Manager for hardware products to the Marketing development department and the five source business and at the same time, the Marketing development also formulate the strategies on product continuum to sources businesses based on the global Inputs. If the source department does not recognize the global I ssue In advance, they will get confused what the Marketing development department Is doing.

Mitten Manufacturing Ltd

Generally, mergers occur for the purpose of improving financial performance or shareholders – making the likelihood of this potential merger ideal. Angela has offered to sell ML to John for the book value of equity, based on the 2014 year. MUMS financial Statements are in accordance with FIRS. John has asked for our help as professional accountants with the firm of Label and Liana ALP (L&L) to assist in determining an estimate of the purchase price. In order to do so we must first address the accounting issues with Mil's current financial statements.It should be noted that Mil's financial statements were prepared for internal purposes and have not been audited. John will want Mil's financial statements to be accurate before agreeing to Angel's suggested purchase price so that he is not overpaying. He will also want accurate financial statements to accurately determine Mil's debt/equity ratio, going concern, and other important ratios/factors. Angela may be biased towards keepi ng her current balance sheet numbers as they most likely overvalue assets and undervalue liabilities, making the sale of her ownership a better deal for her, but not necessarily a better deal for John.As John's accountants we must approach this conservatively in order to ensure that he is not overpaying for the company, focusing primarily on the book value of equity which is to be the selling price. Analysis and Recommendations Issue: $500,000 loss ML experienced a loss of $500,000 during the year which could be due to problems with operations or Accounts Receivable collection. This may have encouraged Angela to bias the numbers to make ML look better to potential buyers. This loss should be kept in mind when reviewing the following issues.While this is a one-time event, working capital, inventory turnover, and debt ratios should be considered when determining the company's future sustainability. This loss will decrease or has decreased shareholders equity by $500,000. The loss may be a positive for John as he will be able to carry forward the loss to a positive net income in the next twenty years, which can potentially reduce Mil's future taxable income. Should John decide to carry forward this loss, the journal entry should kick like the following: 1) Dry. Deferred tax asset 500,000 Cry.Income tax benefit Issue: How to account for the new lease agreement Capital Lease Operating Lease Under FIRS, one of four classification criteria must be met in order to be lassie as a Capital Lease: 1) Reasonably assured that ownership will transfer to lessee at end of lease term 2) Lessee gets substantially all economic benefits from using the leased asset over the lease term 3) Lesser recovers substantially all investment, and earns a rate of return 4) Leased asset is specialized and can only be used by lessee According to the terms of Mil's new lease agreement: 1) Yes, under the assumption that the Bargain Purchase Option of $4,500 will be exercised 2) No, lessee only us es 50% of economic life – not considered substantial as there is still 50% of its life left for economic benefits to be aimed 3) Yes, because the IV of Minimum Lease Payments (where 1=9%, N=5, and is equal to $88,000, which is 100% of the IV of the asset at January 1 , 2014 4) NINA.Information was not provided to answer this The lease meets both the first and third classification criteria Capital Leases must record the asset and liability, depreciation of the asset, and interest expense following the effective interest method Under FIRS, one will account for a lease as operating if the risk and benefits of ownership of the leased asset are not transferred to the lessee If a lease does not meet any of the criteria necessary for a Capital Lease, then it will be ported as an Operating Lease Operating Leases are accounted for as a rental expense After considering the two alternatives, it is clear that the new lease agreement must be recorded in Mil's books as a Capital Lease. Thi s is due to two of the four Capital Lease classification criteria being met, which do not allow for the company to record it as an Operating Lease. The following journal entries should have been entered throughout 2014: 01/01/14: 1) Dry. Lease Equipment Obligation 88,000 88,000 2) or. Lease Obligation Cry. Lease 24,066. 26 Cry. Cash 12/31/14: 3) Dry. Interest Expense 3,057. 02 4) Dry. Amortization Expense Cry. Accumulated Amortization 3,057. 02 Cry.Interest payable 4,400 While there are more incentives to classifying a lease as operating such as tax incentives, higher return on asset, and better solvency ratios, the lease must be classified as a Capital Lease so as to stay in accordance with FIRS. However, a Capital Lease does provide a company with a higher operating cash flow, and reduces Net Income, which potentially reduces income taxes. A lower Net Income will result in a lower shareholder's equity. Issue: Entries to reflect changes in the plan asset and liability for current y ear FIRS ASPS FIRS requires that the same discount rate is used for plan asset and liability and the immediate recognition approach must be used.Therefore, using the Projected Benefit Obligation method, and using a 10% discount rate, the Plan Liability would be: $ 694,969 + 35,000 + 69,497 – 40,000 = $759,466 And the Plan Asset, using the 10% actual return on plan assets, would be: $ 525,000 + 52,500 = $537,500 Making the Defined Benefit Obligation: $ 537,500 – 759,466 ($221,966) The Pension Expense: $ 35,000 – 52,500 = $ 51 ,997 And the Net Defined Benefit Liability: – (169,969) = ($ 51 ,997) ASPS allows for either the immediate recognition approach or the deferral and amortization approach ASPS also allows for the expected return on plan assets to be different from the discount rate used for the Accrued Benefit Obligation No calculations are necessary for the ASPS alternative of this issue, as they would not be in accordance with FIRS with which ML must follow. Therefore, in accordance with FIRS, we will account for the changes in the plan asset and liability as stated above.Please note that the Accrued Benefit Obligation (ABA) will be referred to as the Defined Benefit Obligation (DB), s we are working under FIRS rather than ASPS. Following the restriction that the same discount rate (1 0% in this case) be used for both plan asset and liability, the following journal entries should be made to account for the changes for the current year: 12/31/14: 1) Dry. Pension Expense Cry. Net Defined Benefit Liability 51,997 51 ,997 This increase in Net Defined Liability will decrease Shareholder's Equity. Issue: Depreciation of Capital Assets The depreciation of capital assets must be taken out of the provision for income taxes included in the financial statements for the current period.This depreciation is to be included in taxable income, not accounting income and will incorrectly state Mil's provision for income taxes if not removed. The CA amount needed to be removed is equal to x 30% $1 this amount will be deducted from the taxable income. The removal of $1 from the provision for income taxes will increase net income, subsequently increasing shareholders equity. Issue: How to account for the Super Shopper Account Receivable Estimate Unconvertible Receivables Writing Off Accounts Receivable There are two methods to estimate unconvertible receivables: 1) Balance Sheet Method – uses past collection experiences to estimate unconvertible amounts.ML could estimate the amount required for Allowance for Doubtful Accounts as a percentage of the balance in Accounts Receivable. Using an aged receivables analysis, ML could forecast a percentage of estimated unconvertible Accounts Receivables accounts over 90 days old. The journal entry would look similar to the following: Dry. Bad Debts Expense Cry. Allowance for Doubtful Accounts xx 2) Income Statement Method – estimates cost of bad debts as a percentage of Sal es. Mil's journal entry using this method would look the same as the Balance Sheet Method journal entry. If ML determines Super Shoppers account specifically to be unconvertible, they may use the Allowance Method for writing off accounts.The following journal entry would be made: Dry. Allowance for Doubtful Cry. Accounts Receivable -? Super Shopper Should the payment be received after the write – off, the account can be reinstated using the following journal entries: 1) Dry. Accounts Receivable 2) Dry. Cash Cry. Accounts Receivable If the amount is immaterial, ML may also use the Direct Write – Off Method, where no allowance account is used. The journal entry would be as follows: or. Bad Debt Expense Due to the age of Accounts Receivable -? Super Shopper (90 days old) and the financial difficulties that Super Shopper is currently facing, it is unlikely that the account will be paid off and should there for be written off.ML should follow the Allowance Method of writing off journal entries stated above to record the write – off of the Accounts Receivable. This method would be preferred as it allows for the account to be restated should Super Shopper pay off their debt. The Direct Write -? Off Method would not suffice for this account as the amount of $200,000 is not considered immaterial. This Bad Debt Expense needs to be considered as it will impact Mil's assets, and an increase in bad debts is a decrease in the value of the firm (shareholders equity) of the firm for John. This might not be as substantial to consider should ML have already had a bad debt reserve, meaning that the net income would not have been so greatly affected.Issue: How to account for the Tech Outerwear Lawsuit Recognize lawsuit as a provision Recognize lawsuit as a contingent liability Under FIRS, ML should recognize the lawsuit as a provision if: 1) The company has a present legal obligation as a result of a past event 2) It is rabble – â€Å"more likely than not† – that an outflow of resources will be required to settle the obligation 3) A reliable estimate can be made of the amount of the obligation If the lawsuit meets these conditions, it should be recognized in the financial statements Under FIRS, ML should recognize the lawsuit as a contingent liability if either: 1) There is a possible legal obligation as a result of a past event, which will be confirmed on the occurrence of an uncertain future event, not within the reporting individual's control; or 2) There is a legal obligation from past events, which is not recognized as it is to probable that an outflow of resources will be required to settle the obligation or a reliable estimate cannot be made of the amount of the obligation If the lawsuit meets these conditions, it should be disclosed in the notes of the financial statements. The notes should include the following: 1) Estimate of its financial effect 2) Uncertainties related to the amount and timing of any out flow of resources 3) Possibility of any an outflow of resources The lawsuit by Tech Outerwear for patent infringement has not been properly assessed by Mil's lawyers yet, and therefore they have not determined the likelihood of losing the suit. This information allows us to determine that at this time the lawsuit should be recognized as a contingent liability in accordance with FIRS, as we are unable to meet the conditions to recognize it as a provision on the financial statements.This lawsuit meets the criteria that there is a possible legal obligation that cannot be confirmed until Mil's lawyers assess the lawsuit, and the probability of the outflow of resources and a reliable estimate of the obligation cannot be made. The numbers ($200,000 to $700,000) on past lawsuit settlements are not reliable information. The required disclosed notes stated above should be included in he financial statements. Determining the probability of the lawsuit and the estimated loss should be complete d as soon as possible, as a loss could result in a going concern policy. This information will be very important to John as the company has already experienced a loss of $500,000 during the year. This note has no effect on equity; only when the lawsuit is official will it have an effect on equity.Issue: Retractable Preferred Shares ML also has $50,000 of retractable preferred shares included in their capital stock. These shares a retractable if there is a change in the ownership of cuisines. This will be of concern to John, as the $500,000 loss incurred during the year does not leave the company with the funds available to pay the shareholders should they decide to sell their shares; John must consider day to – day cash requirements for the company's expenditures that are not included in current liabilities. While it was not stated, which might have been done on purpose by ML, it is unclear if dividends were declared during the year for the preferred shares, which may affect John's decision greatly.Cash dividends should not have been declared unless the current and future uncial position justify it; the current loss of $500,000 does not suggest that they should have declared any. Cash dividends would have reduced shareholder's equity. If stock dividends were distributed, then there would have been no effect on the balance of shareholder's equity. On the other hand, non -? payment of dividends can also affect the company as the preferred shareholders may choose to sell their shares if they stop receiving dividends; receiving dividends is usually what attracts investors to preferred stock. John should examine the debt/equity ratio to determine if these referred shares were issued because the ratio became too high and they wanted the company to look more desirable to investors and buyers.Issue: Accounting for Employee Stock Options Recognizing stock options While Compensatory Stock Option plans (COOP) do not involve a transfer of cash when first issued, th ey still must be recognizes in the financial statements and measured at fair value Coops are usually given instead of salary or a bonus, and the economic value lies in the prospective future gains when the options are exercised The Compensation Expense will be recognized as the services are being provided by the employees. Therefore, Total compensation expense is calculated on the day the options are granted and is equal to the fair value of the options. The first journal entry for Mil's stock options should look like the following: 1 2/31 /14: 1) Dry. Compensation Expense XX,XX Cry. Contributed Surplus – Stock Options XX,XX If/when the options are exercised, ML should record the entry as such: XX/XX/1 5: 2) or. Cash XX,XX Dry. Contributed Surplus – Stock Options CALYX Cry.Common Shares XX,XX If the options expire by the end of the three years, then the journal entries for the remaining balance should be the following: 3) Dry. Contributed Surplus – Stock Options Contributed Surplus – Expired Stock Options XX,XX cry. XX,XX Mil's disclosures on the stock options should include the following: 1) Accounting policy 2) Description of plan 3) Details on numbers and values Of options issued, exercised, and expired 4) Assumptions and methods used to determine fair values 5) Total Compensation Expense and Contributed Surplus The recognition of these stock options is required under both ASPS and FIRS, and ML has no option but to record them as such.The first journal entry that records the total Compensation Expense and Contributed Surplus must be made in order for ML to have accurate financial statements. The following journal entries are to be used in the future when options are exercised or expired. As no further information on dates and values were provided, the reporting individual is not able to provide completely finished journal entries. The Compensation Expense will lower the net income, which will subsequently lower shareholder's equi ty. As well, if there is a large amount of option redemption's, this will cause the share price to quickly drop. Investors who sell their shares during this time will incur capital losses, and these losses may be carried forward to reduce tax liabilities.