CPA REPORT Essay

CPA Report The manager of a large organization has asked the CPA to provide information to outside CPAs examining a subsidiary that has been set up as a corporation. As a part of their review, the outside CPAs want to be provided with the several explanations. The CPAs want to know the methodology used to determine deferred taxes and the procedures for reporting accounting changes and error corrections. The CPAs also want to know the rationale behind establishing the subsidiary as a corporation. Methodology Used to Determine Deferred Taxes The methodology used to determine deferred taxes deals with the basic principles of accounting for income taxes. According to FASB (2013), â€Å"The following basic principles are applied in accounting for income taxes: A current of deferred tax liability or asset is recognized for the current or deferred tax consequences of all events that have been recognized in the financial statements The current of deferred tax consequences of an event are measured by applying the provisions of enacted tax laws to determine the amount of taxes payable or refundable currently or in future years The tax consequences of earning income or incurring losses or expenses in future years or the future enactment of a change in tax laws or rates are not anticipated for purposes of recognition and measurement of a deferred tax liability or asset† (Summary of Statement No. 96). Procedures for Reporting Accounting Changes and Error Corrections SFAS 154 addresses procedures for reporting accounting changes and error corrections. This statement 154 calls for retrospective application for voluntary changes in accounting principles. Through retrospective application, a change in accounting principle is treated by restating comparative financial statements to reflect the new method as though it had  been applied all along. Thus, the company should show any cumulative effect as a retrospective application and an adjustment to the opening retained earnings balance. SFAS also requires retrospective application to be presented with respect to direct effects and related income tax effects of a change in principle. Indirect effects should be reflected in the period of the accounting change (FASB, 2013). Corrections of errors from prior periods are recorded as adjustments to the beginning balance of retained earnings in the current period. The nature of the error should be disclosed as well as the effect on the current and prior periods presented. If an error affects the current or prior periods presented or is expected to affect subsequent periods, the entity must disclose that comparative information has been restated, the effect of the correction by line-item and per-share amounts for all periods presented, and the amount of the adjustment to opening retained earnings (FASB, 2013). Rationale behind Establishing the Subsidiary as a Corporation There several reasons behind establishing a subsidiary as a corporation. One reason is that a corporation maintains a capital stock account, additional paid-in capital accounts, and a retained earnings account. â€Å"Net income or loss becomes part of retained earnings, and dividends are always paid equally to all shareholders of a particular class of stock† (Bline, Fischer, & Skekel, 2004, Chapter 7). Corporations are also able to reacquire some of its own equity interest in the form of treasury stock. Other advantages of establishing a subsidiary as a corporation are Limited Liability. When it comes to taking responsibility for business debts and actions of a corporation, shareholders’ personal assets are protected. Shareholders can generally only be held accountable for their investment in stock of the company. Ability to Generate Capital. Corporations have an advantage when it comes to raising capital for their business – the ability to raise funds through the sale of stock. Corporate Tax Treatment. Corporations file taxes separately from their owners. Owners of a corporation only pay taxes on corporate profits paid to them in the form of salaries, bonuses, and dividends, but any additional profits are awarded a corporate tax rate, which is usually lower than a personal income tax rate.  Attractive to Potential Employees. Corporations are generally able to attract and hire high-quality and motivated employees because they offer competitive benefits and the potential for partial ownership through stock options (U.S. Small Business Administration, 2013). MEMORANDUM TO: Manager FROM: CPA DATE: September 30, 2013 SUBJECT: Professional responsibilities as a CPA In response to the request for more information, the following is a summary of the professional responsibilities of a CPA. This memo will also cover the differences between a review and an audit. CPAs perform an essential role in society, and they are responsible to all those who use their professional services. CPAs have a continuing responsibility to improve the art of accounting, maintain the public’s confidence, and carry out the profession’s special responsibilities for self-governance (The CPA Journal, 2004). CPAs must adhere to the AICPA Code of Professional Conduct, which sets forth certain standards of professional conduct. AICPA members are bound by the AICPA Code of Professional Conduct. Rule 201 requires that members provide professional services with competency (AICPA, 2013). According to AICPA (2013), â€Å"In the delivery of personal financial planning services, a member shall adhere to the following Principles of Professional Conduct. ET Section 52 – Article I – Responsibilities In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. Section ET 53 – Article II – The Public Interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust and demonstrate commitment to professionalism. Section ET 54 – Article III – Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. Section ET 55 – Article IV – Objectivity and Independence A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services. Section ET 56 – Article V – Due Care A member should observe the profession’s technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the member’s ability† (Professional Responsibilities). Review The purpose of a review is to provide limited assurance that financial statements do not have any known errors or departures from the accounting rules found in GAAP. There is usually no testing of information in the financial statements beyond inquiry and analytical review. The CPA will not obtain an understanding of the internal control system or address how the organization is addressing the risk of fraud in the financial statements (Ulvog, 2006). A review involves the CPA performing procedures that will provide a reasonable basis for obtaining limited assurance that there are no material modifications that should be made to the financial statements for them to be in conformity with the applicable financial reporting framework. A review does not contemplate obtaining an understanding of the entity’s internal control; assessing fraud risk; testing accounting records; or other  procedures ordinarily performed in an audit (Barfield, Murphy, Shank & Smith LLC, 2013). Audit The purpose of an audit is to provide reasonable assurance that financial statements are fairly presented in accordance with GAAP. In an audit, the CPA will gain an understanding of internal controls, evaluate the risk of major fraud, test the places where there is a significant risk of major fraud, and perform testing where necessary for the significant components of the financial statements (Ulvog, 2006). The auditor is required to corroborate the amounts and disclosures included in the financial statements by obtaining audit evidence through inquiry, physical inspection, observation, third-party confirmations, examination, analytical procedures, and other procedures (Barfield, Murphy, Shank & Smith LLC, 2013). An audit provides more assurance to a reader of the financial statements than a review. References AICPA. (2013). Retrieved from http://www.aicpa.org/INTERESTAREAS/PERSONALFINANCIALPLANNING/RESOURCES/PRACTICECENTER/PROFESSIONALRESPONSIBILITIES/Pages/ProfessionalResponsibilities.aspx Barfield, Murphy, Shank & Smith LLC. (2013). Retrieved from http://www.bmss.com/news-story.php?cn=172 Bline, D., Fischer, M., & Skekel, T. (2004). Advanced Accounting. Retrieved from The University of Phoenix eBook Collection database FASB. (2013). Retrieved from http://www.fasb.org/summary/stsum96.shtml The CPA Journal. (2004). Retrieved from http://www.nysscpa.org/cpajournal/2004/104/text/p80.htm Ulvog, J.L. (2006). Ulvog CPA. Retrieved from http://ulvogcpa.com/Audit_or_Review.html U.S. Small Business Administration. (2013). Retrieved from http://www.sba.gov/content/corporation

Social Contexts and Adolescent Development

How did I become the person I am today? Is it because of the way my parents raised me? Does it have anything to do with the friends that I had growing up? Could it be that my teachers went above and beyond their content to teach me life lessons? The fact is that I had many influences in my life including my parents, friends and teachers that led me down the path to become the adult I am today. The numerous social contexts that I have encountered in my life each had their own part in contributing to my behaviors, personality, beliefs, goals and essentially every part of my being.As an adolescent, and even as an adult, much of the information and guidance I have received about achieving adult status was acquired from my parents. I am very fortunate to have parents who have made such a positive impact on my life. As an adolescent, I did not always get along with my parents. They were very strict and I was often angry with them for not letting me have as much freedom as my friends. I can still hear my mom saying, â€Å"If your friends jumped off a bridge, would you? † Now, as an adult, I understand that they really were just trying to look out for me.As far as preparing me for adulthood, my parents encouraged me to always do my best. My parents taught me that hard work is important and not only did they talk the talk, but they walked the walk. They led by example, and because of them I have an excellent work ethic which will be useful when I begin my teaching career (which I hope is very soon). Many adolescents do not look to their parents for information and guidance. They often feel like their parents do not understand them or their problems.As a teacher, I can try to help foster strong relationships between parents and students by providing support for those families who need it. I can provide parents with information about raising adolescents as it can be a very tough time with their child going through so many changes. As far as the students are concern ed, I can encourage them to go to their parents for advice and let them know that their parents are smarter than they think. I can even provide them with examples from my own life where my parents gave me excellent advice, even though I didn’t think that at the time.Another influential source of information and guidance in my adolescent years was that of my middle and high school teachers. In fact, one of the reasons that I chose teaching as a career was because of the positive interactions that I had with many of my own teachers. My favorite teachers were the ones who taught me how to be a better person, not just a better student. They had high expectations, taught organizational skills, encouraged self initiative, and provided guidance and advice outside of the content.I felt like they were always open to help in any situation. I want my students to understand that teachers can make a make a big difference in their life. I want them to know that they can always come to me w hen they have a problem and that I will always try my best to help them find a solution. I hope to teach them skills that they can use after they leave my classroom. I want what I teach them to stay with them forever, not just while I am their teacher. I also think it is important that they are encouraged to have relationships with other teachers, not just myself.All teachers have experienced adolescence, and each one of us brings something different to the table. If I am not able to help a student with a problem, then I can point them to someone who can. In typical adolescent fashion, I was also very influenced by my peers. While it may not seem that adolescent peers would provide much information and guidance for reaching adult status that is just simply not true. Interactions with my peers taught me about handling conflict, considering others, and making decisions. These peer experiences prepared me for similar situations that I would encounter as an adult.I think that peer inter actions are so important to adolescents because at this stage in their development much of their behavior is influenced mostly by their peers. As a teacher, I want to teach my students how to use interactions with their peers in a positive manner. I want to foster strong relationships in the classroom, so that students can use the characteristics of these relationships to build new relationships. I want my students to know that they can learn a lot from their friends, both good and bad. The important thing for them is to know how to separate the good from the bad, and learn rom their mistakes, as well as the mistakes of others. A context that involved both peers and teachers and one in which I learned many skills and responsibilities required for achieving adult status was high school marching band. Being a part of band taught me many skills that were necessary for attaining adult status. One of the most obvious skills that comes from being in band is teamwork. I also learned confid ence and pride. Dedication was also necessary because we put so much time into practicing and performing. One of the most difficult lessons was learning that we could not always come in first place.This lesson is very helpful because as an adult, because I am not going to get every job I apply for. Learning to keep going when we feel defeated is very important. I want to encourage my students to participate in extracurricular activities, whether it be band, sports or other clubs. Students should have the opportunities to learn these skills that come from being a part of something. I them to know that when I look back at my adolescent years, the thing I miss the most are the activities such as band, school musicals and community service clubs.Though I am not active in church as an adult, it was definitely one of the social contexts that had a great influence on who I am. There are so many lessons that one learns at church that can be applied to life. Going to church introduced me to being a part of something greater than myself and gave me the opportunity to express my beliefs. While I am not able to bring religion into the school setting, I can still remind my students that organizations that they are a part of can provide much information and guidance in becoming an adult. I can encourage them to stand strong in what they believe in, but to also respect the beliefs of others.In this day and age, it would pretty much be impossible for the media to not have any influence on the development of adolescents. However, I would say that in my own personal experience media had a part, but only a small part, in informing and guiding me from adolescence into adulthood. One of the reasons that media was not a big influence in my life goes back to how strict my parents were. I was not allowed to watch a lot of television or listen to a lot of music. My time on the computer was very limited. All of my interactions with media were monitored pretty closely.Unfortunately, mos t adolescents in today’s world have entirely too much media influence. Many students have their own smart phones which gives them access to pretty much anything they want access to. Television and movies that are geared toward adolescents are more risque than they were a decade ago. As a teacher I think it is important that I warn students of the negative impacts that media can have on their development. However, media can also impact students in a positive way if used correctly. I would like to teach my students how to use media to research important topics that can help them grow into knowledgeable young adults.If media is a big influence in their life, I want to make sure that it is a positive influence. I think my experiences as an adolescent are still relevant to the lives of adolescents today. While my experiences as an adolescent took place more than a decade ago, adolescents in today’s world continue to encounter many of the same situations of the past. Peer pr essure still exists and takes a toll on the decision making of adolescents when it comes to risky behaviors such as drinking, drugs and sex. The interaction and conflict that they have with their parents, is very similar to the interactions that I experienced with my own parents.I felt the need for independence, just as they do. The emotions that I encountered as an adolescent are still experienced by adolescents today. I went through heartbreak, making new and losing old friends, the desire to be popular, and trying to impress others. Our world has changed tremendously over the past decade, but the issues of adolescence as well as adolescent development have continued to remain the same. Having experienced the years of adolescence myself, along with the education I have received about adolescent development, I believe that I can have a positive influence on the lives of my students.Helping my students understand that they are in control of who they become is one of my top prioritie s. I can accomplish this by teaching them to be open to information and guidance from the many social contexts in their life, and emphasizing focus on the positive aspects of the various influences. I also believe that it is important for me to share how I was influenced by many different contexts in my own life. I would hope that this would help me connect with my students and lead them to attaining adult status using what they learn from the many contexts in their own life.

Amy Tan “Mother Tongue” Analysis

Amy Tan â€Å"Mother Tongue† Analysis Essay Analysis of Amy Tan â€Å"Mother Tongue† is a common topic in  English  assignments, and there is much content you can include to make your paper stand out. Whether you are writing your thesis or a class assignment in literature, Amy Tan mother tongue analysis is such a common topic. It is important, therefore, to enrich your thesis or assignment  with the major ideas that are prevalent in the text. For starters, Amy Tan  finds herself in a struggle with her linguistic identity. She finds herself in the middle of her mother’s broken English  where she has to fight the prejudice  her mother  faces because of her fractured dialectal. Amy speaks a different language with her mother  as well as with other people, and we are told how about the struggle that she had with  English  as a subject. She would do quite well in Math because she says, while Math has a definite solution, English  answers in most of her tests appeared more judgmental. But Tan does not regret anything about her mother tongue  background. She affirms that her mom’s dialectal brought her a long way, shaping the way she perceived things, the way she expressed herself and made sense of the world. To her, the kind of English  she spoke with her mother  and to a larger extent, her husband made perfect sense and brought in some kind of intimacy that only her family perfectly understood. A textual analysis  of Amy’s â€Å"mother tongue† reveals her passionate defense on her mother’s broken English. Some of the people in her circle claim to understand only a small fraction of whatever her mother speaks. Others would not simply understand anything and looked at her mum as if she spoke in pure Chinese. Her mum is seen to face a lot of challenges and  prejudice  from the people around her. Rhetorical analysis on Amy’s article reveals how people around her mother claimed they wouldn’t understand much of her mother’s broken English, but Amy goes in details explaining how she finds it easy understanding every bit of what her mother says. In this rhetorical analysis, Amy’s main ideas  happen to be that she at no point despises her mother’s English. She even goes ahead describing it as clear and perfectly normal. Her mastery of rhetorical devices  is another aspect of her great mastery of language. In one of her many talks about her book, The Joy Luck Club, Amy Tan  display such a great mastery of language, the kind of language she had learned from school and her extensive reading, with carefully articulated grammar, in the audience  of her mother who was in her company. She felt the talk all wrong seeing she was speaking the kind she never spoke with her  mother. Her use of parallel structure in a paragraph  she speaks of how she isn’t an  English  scholar and later in the next paragraph  that she is a writer display her deep understanding of English. Amy Tan  had earlier affirmed that she was not a scholar of the language or literature and still she was a writer. She speaks about her love of linguistics and how much she gets fascinated by language in her daily life. She takes some time to think about her mum’s language. The kind of descriptions it has received from people in the restaurants, banks, stores, and offices, as broken, fractured and limited. She thinks of the times when she fell a victim of the same  prejudice  in her childhood days. She had a difficult time with her  mother, holding her with less regard and hating her for the kind of language she spoke. Her limited English is  seemingly translating into her limited personality. People around her treated her less serious, some would even ignore her with sharp brutality, seeing her in the light of someone with some kind disability or some sort of incompleteness. READ: A Lesson Before Dying EssayAmy recalls how she had to save her mother  occasionally from the embarrassment that her broken dialectal brought. She would have to make calls to her mum’s stockbroker, to the hospital attendants among other services if anything was to be taken any serious. Like only the perfect English carries with it some kind of authority. It is clear in the textual analysis of  how Amy employs a lot of dialogue to give her audience  a taste of her mother tongue. Although she has gained an excellent mastery of the English  language as evidenced by a line, â€Å"That was my mental quandary in its nascent state,† from one of her works of fiction, Amy Tan is not about to thrash her mother tongue  as someone would expect. In fact, she does not bend so much into displaying her mastery of the literary devices  when she envisions her mum as her intended audience  in the stories she wrote about mothers and daughters whose intended audience  is mainly women. She is quite delighted when her mom finishes reading her work and seals it with one simple compliment, â€Å"So easy to read.† Amy also recalls her early days of entry into the world of nonfiction freelancer writing when one of her bosses described her writings as the worst ever and even advised her to work towards account management. It’s only her rebellious nature and the consistency of purpose  that kept her going even while surrounded by a host of critics. Her use of her mother for purpose and  audience  is a proof of how much she appreciated the simplicity of language and just how much she wasn’t bothered by the critics that had been a great challenge to her mum. The main ideas that the author appears to communicate in this article are that the notion of a perfect language is not entirely the driving force behind what it is and what is not of other versions of the English  language spoken. Tan seeks to emphasize that there are no standard measures for what should be the right type of language. The  purpose  of her article is clearly to do away with the prejudice that comes with other versions of English whose speakers are held with less regard. Through this article, Amy effectively delivers on her purpose and audience  bringing to light quite important aspects of linguistic dynamics.

Management. Managing Organisation Assignment Example | Topics and Well Written Essays - 3000 words

Management. Managing Organisation - Assignment Example Many renowned individuals with different sets of personality traits manage their companies, handle the situations and operate in highly competitive world daily in a way that inspires their people. What is it in their personalities that makes them influence run of an organizations in a way that makes every day count and motivates and drives their staff to achieve more and strive for more? There is good news for every manager to be or every one that is in a management position already. You do not have to be born an excellent manager but you can learn from others, educate yourself on a subject of successful management and use principles that are recommended by specialists in the field. And as importantly you can gain experience and learn from failures. Let’s examine how personality of James Dyson, engineer by education, British inventor, founder and CEO of the Dyson company, affects daily run of his business. In one of his interview J. Dyson says that â€Å"people have huge advantage if they are capable of being radical† (Dyson, 2011). J. Dyson goes on to explain how he challenges accepted way of doing things with his team of scientists. Throughout the interview he emphasizes importance of innovations, ability of working smart, perseverance and being willing to take risks. To the question, â€Å"Did you have help in the beginning?†, J. Dyson’s answer starts with words â€Å"people are important† (Dyson, 2011).... To the question, â€Å"Did you have help in the beginning?†, J. Dyson’s answer starts with words â€Å"people are important† (Dyson, 2011). It shows that J. Dyson values people and wants to help to them to develop desire to create, courage to innovate and learn from failures for the sake of innovations. It’s so important to him that he says that â€Å"people ENGINEERING MANAGEMENT 4 that are gonna survive . . . are people who can make something that works the best† (Dyson, 2011). It’s evident that the desire to innovate made him into who he is and he is passionate to share that desire with people on his team. J. Dyson has clear vision to innovate; he is passionate about innovation and believes that future belongs to those who innovate and through innovations make world a better place. He transmits his vision and convictions in this regard to his staff and that serves as a great motivation and becomes driving force that unites people on his te am. That is how he influences his organization daily. 2. Characteristics of management styles What about J. Dyson’s management style? Throughout interview he highlights several times importance of an order in improving prototypes of an invention. He considers that order to be essential to creating good invention. He also clearly describers order of applying for patent. It’s clear he expects those working with him to abide by those guidelines. In other words J. Dyson sets clear performance standards and expectations, he also believes in implementing guides and insuring that rules are followed. Those are characteristics of a directive management style. At the same time Dyson articulates and communicates clear and appealing vision to his employees and scientists. It’s a vision of improving quality of life and having

Globalization Essay Example | Topics and Well Written Essays - 1250 words - 13

Globalization - Essay Example The rest of the paper will discuss the impacts of globalization on democracy as well as its cons and pros. Democracy is very fundamental in everyday governance because it permits for citizen’s participation in governance. Many nations under monarchies have little space for the participation of their citizens and those who oppose are assassinated (Dalpino 4). Some are also imprisoned for life, making it difficult for citizens to question the government. For instance, African nations such as Egypt, Tunisia, and Libya were under the dictatorship of their leaders and had a very little space of contravening the government’s decision. This happened because the nation was not democratic enough to allow for citizen participation. However, some of these nations managed to score high in terms of economic developments even under authoritarian leadership. This is an indication that democracy plays a fundamental role for inclusive governance. The rebellion witnessed in these nations, evidence that the citizens wanted space for expression, and they were pressed to the wall. Many studies indicate that democracy is the best government because it makes the majority carry the day while the minority is having their say (Bartelson 8). For instance, it guarantees an election where the people participate in selecting their representatives and those they have confident as opposed to people assuming the office such as presidency. Through the electoral process, the majority will have their way and the minorities who do not also win will have their say. Democratic governance is inclusive and considers the interests of all at different levels (Scholte 27). Many democratic governments such as the US are assumed to function well by protecting the right of human beings, as well as the minority. This is so because they follow the rule of law that defines them as opposed to monarchies and dictatorial governments (Dalpino 7). Autocratic governments such as Swazi and

The impact of online selling on small businesses Essay

The impact of online selling on small businesses - Essay Example This essay outlines the benefits and the costs from online retailing for small businesses that use online retailing and for those that do not use online retailing. It also outlines how online retailing would affect the financial management of an existing small business that chooses to move into online retailing. The benefits and costs from online retailing for small businesses that use online retailing Online retailing presents various benefits to small businesses that use it to offer their products and services. In online retailing, the cost of business operations is lower as compared to operating through physical stores. Dale (2010) explains that in online retailing, all only one retail facility is required for sales, shipment and customer services. This reduces the cost of running many retail stores. This mode of business operation involves inbound shipping of products to one location and this makes the cost of shipping lower compared to making shipments to many retail locations. In online retailing, it is easy to control the costs of staff. An example of this is that phone and e-mail support specialists handle all requests from customers. This eliminates the need for sales persons to be stationed at individual retail locations of a business. Online retailing leads to a reduction of time costs because all decision-making personnel are located in one place leading to a quick dissemination of new directives. Lesonsky (2009) states that online retailing leads to improved sales. This is because all the products of a company are housed in one place hence customers benefit from enhanced employee knowledge and stock selection. Improved sales also result from owning an open store that operates all days and all hours of the week. Unlike physical stores who need to attract customers through appealing merchandise displays and securing a prime location, online retailers just require the website. Nissanoff (2006) explains that this is their only interaction point with th eir customers and this helps to eliminate high rent rates charged at prime locations. Owning a physical retail entity is expensive compared to owning an online storefront that is backed by a warehouse that is well-organised for inventory purposes. This is also to say that online retailing presents lower capital requirements for start-ups. It is the desire of every business to gain a competitive advantage over its competitors and online retailing offers this chance. According to Kumar et al (2004), online retailing allows small businesses to capitalize on the differences between them and brick-and-mortar stores by developing efficient business operations that support online storefronts that are user-friendly. This creates a unique opportunity for success to e-retailers. Online retailing also makes it easy to achieve repeated business with customers because online business requires customers to fill in their names, contacts and address in order to purchase products. This creates chanc es for customer follow-ups and timely notification on new products, discounts, offers and promotions. In addition to the above, online retailing creates a chance for expanding the operations of small businesses into the global market. Despite the above benefits, there are some costs from online retailing for small businesses that use it. Unlike retailers with physical stores,

Uk Music Retailers Essay Example | Topics and Well Written Essays - 2000 words

Uk Music Retailers - Essay Example Just like in any other economy of the world, the UK economy also suffers from quite a number of challenges. Being an important component of the economy, the UK retailers have not been spared from the difficult moments that occasionally characterize the economy. Therefore, some traditional UK retailers such as music retailers who deal with the selling of music CD and VCD have been critically affected. In the past few years, some famous music retailers went bankrupt one after another. Cases in point include the Towers, KPS, and Virgin. Whilst some of the aforementioned retailers were troubled by the market changes, the likes of Find-CD, which is an online music company, were flourishing. According to findings of Traynor (2013) in his research, nearly 140 music retailers are prone to perilous economic period in the near future. A case in point is the HMV music retailer. HMV is credited for having been one of the longest-serving players in the music industry with a history of music retai ling for approximately 91 years.Unfortunately, trends in the recent years spell doom to its operations. Currently, the company no longer accepts gift card payment as well as it has stopped issuing new gift cards in over 200 of its retail stores worldwide. In addition, the London Stock Exchange decided to suspend HMV’s stock trading due to a persistent poor performance of its shares. In a bid to salvage the sorry situation, HMV has contracted Deloitte to investigate the possible solution as well as chart a way forward for the company.... In addition, the London Stock Exchange decided to suspend HMV’s stock trading due to persistent poor performance of its shares. In a bid to salvage the sorry situation, HMV has contracted Deloitte to investigate on the possible solution as well as chart a way forward for the company (Savov, 2013). In 2008, the UK largest music retailer Virgin Megastore faced a host of challenges. This company had stood in London Oxford Street for 18 years. After struggles with its finances and the changing fortunes in the industry, Virgin Megastore decided to sell its125 music retail stores to Zavvi Retailer. This is just but an example of the music retailers that have slowly been fading into oblivion in the UK. The other retailers include MVC, MUSIC ZONE, and FOPP. This closures and acquisition serve to signify the changing market fortunes in this industry. Despite the fact that Zavvi Retailer acquired stores from Virgin Megastore, the prospects of the business seem to be bleak and black. Thi s is because Entertainment UK (EUK), which is the major supplier of music records to Zavvi, has also been struggling to survive. 2. The service delivered by the retailers of music bear a number of characteristics that distinguishes them from goods. These characteristics include intangibility, inseparability, perishability, variability, inaccessibility. It is from this nature of services that the marketers of music face quite a number of challenges as they market the service to the customers. These challenges are as discussed below: Intangibility of music makes it difficult for the customers to ascertain the risk factors involved before they receive the

Oral History Research Paper Example | Topics and Well Written Essays - 2250 words

Oral History - Research Paper Example I thought that the best way to explore this would be through learning about her experiences with culture shock when coming to the United States. To do this, I knew that I needed to get to know Soo Park’s reasons for coming to the United States. This would have an impact on the level of culture shock she experienced and how she dealt with it. Soo Park was born in a rural area of Korea. Today, we would call it South Korea, but Soo Park never used this term. She insisted that there is only one Korea and that soon there would be no rebel government in the North of the country anymore. Her family was well off. Her father had a shop that supplied everything from fertilizer to small tractors for local farmers. Soo Park recalls that she was luck to have such a good man for a father. He loved her and never made her feel unimportant. In those days, she explained, the rural Koreans placed all privileges upon their sons. Soo Park’s younger brother was chosen to take over the family business at a young age. She said that it was typical for girls to simply prepare for marriage. But she loved school and was a good scholar. Her father saw this and arranged for her to go live in Seoul at a private school that taught in English as well as Korean. There were American students that attended the school along with Korean students. The only problem with this plan was that problems were starting in Korea. Soo Park was twelve when she was to enroll in the school. This was 1958 and Korea was still an uncertain place as a result of the recent war. There were any American soldiers in and around Seoul and many of the rural Koreans did not trust the Americans. Soo Park remembers her father speaking favorably of the American soldiers he had met, but still expressed concerns about them being in Korea. She remembers him telling her that the Americans would be here in Korea for 100 years. Soo Park knew that her father was a wise man, but she had no idea that his words would be so true. In 1964, Soo Park finally could go to Seoul to finish her schooling. Her father had kept his word and felt confident that his daughter would be safe for one year in Seoul. She earned the equivalent of her High School diploma and tried to learn some English, but found it very difficult. Soo Park recalls being so good at everything in school ex cept English. She was actually a better math student than most of the boys, which made some of them furious. There was one male student, Henry Lee, which was even better than she at math. They became friends and fell in love. She knew that Henry was going to spend the next four years in the United State attending college on a scholarship. She wante3d to go with him badly, but knew she could not. The next four years of her life were difficult. She lived for letters from Henry. He studied in California, but she was not able to attend college. Her mother pressed her to find another boy to marry, but she refused. Her father was sad because she was sad. She spent her time helping in the family business and writing to Henry. Finally he graduated and sent a letter that informed her he was graduating, had become a United States citizen and was going to work for a statistics firm in northern Virginia. He invited her to come to live with him in America as his wife. Soo Park arrived in Washing ton D.C. in 1970. Her father and mother accompanied her. She spoke little English and was completely unfamiliar with American culture, save the bit she picked-up from her classmates during her last year at school. Soo Park’s mother was glad she was marrying a Korean boy, but was disappointed there would be no traditional wedding. Henry, who spoke perfect English now, said that a traditional weddin

Philosophy Essay Example | Topics and Well Written Essays - 2000 words - 1

Philosophy - Essay Example Sources of Knowledge Rationalism as a source of knowledge includes non-experimental sources such as logic, beliefs and mathematics. A person cannot experience any of these sources of knowledge, but can derive a sense of reality and purpose from them. Empiricism source of knowledge in the world today include acquiring information through experience such as seeing, feeling and hearing (Lemos, 2007). Non-experimental knowledge about the modern world comes from reasoning and beliefs. The knowledge in mathematics of adding two numbers such as 1+1 equals 2 is true because of the rational insight of the world around us. Non-experimental knowledge such as mathematics enables people to add money, fruits, clothes and numbers among others. Logic is using reasoning and mental capacity to find the truth about information. An example where logic applies in the modern world is trying to explain to people that men and women are mortal beings. This statement is true because everyone will die. However , the person saying or hearing this statement has not experienced the death to know that men and women are mortal beings. The last non-experimental knowledge of the world today is religious and cultural beliefs. This is the knowledge about God, the devil and ancestors spirits. People have not experienced the presence of God, the devil, heaven and hell because these are beliefs that are considered true from the Holy texts in religious books. Knowledge from experience includes experimental, introspection, memory and testimony (Lemos, 2007). Experimental knowledge thrives on perception such as seeing, feeling, tasting and touching and smelling. Scientific research and other common experiences of acquiring and assessing knowledge in the modern world involve the use of the five common... This paper approves that the major religions in the modern world include Islam, Christianity, Hinduism, Judaism and Buddhism, among others. Religion teaches that there is a powerful Supreme Being who is omnipresent and located in the heavens. The Supreme Being created man in his own likeness, the world and values to be followed and obeyed. In the contemporary society, religion is still popular because people are shopping for values, beliefs and guarantees that meet their individual needs. The most commons reasons why religious beliefs are still popular in the 21st century include marriage, diseases, life challenges and uncertainties among others. Memory is an important source of knowledge in the modern world because the mind records events and experiences that are used in future. People remember their childhood memories with their friends and project these memories to their children’s future happiness. Patients remember previous appointments to the doctor and the description of their ailments. This essay makes a conclusion that assessing knowledge in the modern society is through rationalism and empiricism, which deal with experiences and faith, respectively. Religious and scientific theories differ in their definition of reality, but they have similarities in dealing with invisible things, end of the world and seeking wisdom through extensive studies. Religion in the modern society is still popular because of the promise of heaven, virtues, cohesion, globalization and perseverance.

Film Essay Example | Topics and Well Written Essays - 500 words - 9

Film - Essay Example Hayne utilizes social issues like homophobia and racism, which remained mostly unspoken in many films of 1950s, from which he borrows and face them head on. In the scene, it becomes apparent that it is even worse to be a black than gay. One cannot fail to acknowledge how the themes of racism and sexual orientation as well as gender role are implicitly expressed in this particular scene of the film. One evening when Frank decides to work late into the evening, when Cathy makes up her mind to bring his dinner at the office where he works, she finds him passionately kissing a fellow man. Frank then goes ahead to confess to have been through â€Å"problems† in his youthful days and consequently agrees to make an appointment for a conversion therapy. His relationship with Cathy hits a snag and damages beyond repair, which forces him to resort to alcohol. In the meantime, Cathy becomes cozy with Raymond. A neighbor sees Cathy with Raymond and spreads the vicious chitchat of Cathy’s indecorous relationship. The rumor finally gets to Frank, who becomes irritated about the whole issue. Despite the fact that Cathy tries to defend her friendship with Raymond, she eventually put a stop to it altogether. Far from Heaven reflects the style used in many films of 1950s, particularly Douglas Sirk’s. Haynes diligently developed and chose appropriate color palettes for all scenes in the film. He accentuates experience with color in various scenes, for instance, where Cathy, Eleanor and their acquaintances dress up in red, yellow, brown and green. He utilizes green color to illuminate prohibited and baffling scenes. This is evident when Frank goes to a gay bar and when Cathy visits a black dominated restaurant in the black environs. Haynes also utilizes shots and angles that reflect 1950s film epoch. Cinematographer, Edward Lachman developed the 1950s impression using similar form of lighting techniques and apparatus and also makes use

Confucianism, Legalism, Daosim Essay Example for Free

Confucianism, Legalism, Daosim Essay China was built by three ancient philosophies. Each has its own meanings; each had its own ways of seeing the nature of human beings, society and the universe. These three philosophies were Legalism, Confucianism and Daoism. Although they each have many differences their purpose is the same, to make society better, to end conflict. Confucius started Confucianism. He felt that if rulers were honest and children respected their parents everything would fall into place. Human nature was considered neutral and it was what you did that determined whether it was good or bad, each person had a role that they must follow. Freethinking was encouraged. Legalisms approach was much more forceful, books were burnt and freethinking was discouraged. People were not inspired by their leaders but scared of them, human nature was considered bad; therefore rules and harsh punishments took place. Unlike the rest of the philosophy’s Daoism’s approach is much less focused on politics. The idea that humans needed to be in harmony with nature took place; it’s all about the balance of good and bad, yin and yang. Each Philosophy has its own view of what human nature should be. Daoism believes that human nature is good, Legalism believes that human nature is bad and people need to be controlled by laws and punishments in order to prevent them form doing wrong. Confucianism believes that human nature is neutral, and its is what you do in life that determines whether it is good or bad.

Factors Affecting Essay Example for Free

Factors Affecting Essay Few markets avoid change, which involves new products or new ways of making existing products. Some industries are more likely to undergo substantial changes brought about by new technologies and new adaptations of existing technologies. The IT, computer and mobile phone markets are experiencing more innovation than most. How do businesses benefit from introducing radical new products and what factors influence the range and pace of innovation? Spending on research and development (RD) is growing globally and in most industrial sectors. The benefits to a country of encouraging RD spending include: †¢creation of high-tech jobs †¢creation of high-added-value products that may then be manufactured in that country †¢prestige – a country being linked to scientific and technological breakthroughs †¢Attraction of investment by multinational corporations. Several factors may influence the level of research and development (RD) and innovation by a business: †¢The nature of the industry. Rapidly changing technologies – and consumer expectations – in pharmaceutical products, defense, computer and software products and motor vehicles lead to the need for substantial investment in RD by leading firms. Other businesses, such as hotels and hairdressing, would need to spend much less as the scope for innovation is more limited. †¢The RD and innovation spending plans of competitors. In most markets, it is essential to innovate as much as or more than competitors if market share and technical leadership are to be maintained. However, a monopoly may limit RD spending if it believes that the risk of a more technically advanced competitor entering the market is limited. On the other hand, profits from a monopoly could be used to finance research into innovative products if the risk of competitor entry into the industry is high. †¢Business expectations. If business managers are optimistic about the future state of the economy and the rate of economic growth and consumer demand, then they are more likely to agree to substantial budgets for RD and aim to introduce more innovative products. †¢The risk profile or culture of the business. The attitude of the management to risk and whether shareholders are prepared to invest for the long term will have a significant effect on the sums that businesses can inject into RD programmes. ‘Short-termism’ is an accusation made towards many major UK financial institutions and the need to satisfy these investors could discourage managers from investing in RD. Government policy towards grants to businesses and universities for RD programmes and the range and scope of tax allowances for such expenditure will influence decisions by businesses. †¢Finance is needed for effective RD. In many firms this may be limited and will restrict the number of new innovations that could be made. Reference: http://classof1.com/homework-help/operations-management-homework-help View as multi-pages

The Unilever market analysis and overview

The Unilever market analysis and overview To add vitality to life is Unilevers everlasting corporate mission, and it works to create a better future every day. Ever since Unilever was established in 1884 by the founder William Hesketh Lever, It has grown to one of worlds leading suppliers of fast moving consumer goods. Winning in the market place is one of the core secrets of its success (Unilever Global, 2010). In 1996, Unilevers market share of powder category in Brazil reached as high as 81 per cent with three brands: Omo, Minerva and Campeiro. Despite its brand name and company goodwill Unilever was unable to penetrate the detergent market in the North East (NE) of Brazil. The North East of Brazil constitutes twenty eight percent of Brazils total population with close to forty eight million low income consumers (Chandon Pacheco 2007).This report therefore aims at providing recommendations on the marketing strategy that Unilever should employ to target the low-income consumer segment. The report is structured into three parts namely consumer behaviour, brand identity, and the marketing mix followed by our recommendations. First we shall identify the consumer behaviour differences among laundry products customers in Brazil. Second we shall discuss whether Unilever should bring out a new brand, reposition its existing brand or go ahead with a brand extension to target the North Eastern Brazilian market. We will then briefly touch upon the positioning of the brand and discuss in detail the marketing mix. Theories and empirical data shall be applied where necessary. CONSUMER DIFFERENCES In order to make an effective marketing strategy, we should first analyse the consumer behaviour differences between the SE and NE segments of the laundry product market in Brazil. A deep understanding of the target consumer group is the first step in promoting a successful product to a new market (Chandon Pacheco 2007). The following table clearly shows the consumer behaviour differences between the two market segments. NORTH EAST SOUTH EAST 53% of the population live on less than two minimum wages. 21% of the population live on less than two minimum wages. Only 28% of households own a washing machine. Washing machines are a necessity with 67% of the population possessing a machine. Women scrub clothes using bars. Then they add bleach to remove stains little detergent powder at the end to make clothes smell good. Women mix powder detergent and softener in a washing machine and use laundry soap and bleach only to remove the toughest stains. North-easterners use a lot more soap (20kg) South Easterners use a lot less soap than the NE (7kg) Women often do their washing in a public place Most women wash clothes alone at home People attach the symbolic value to cleanliness; women see it as the dedication towards her family. Cleanliness has much lower relevance for self-esteem and social status It is essential to analyse the buyer role framework to understand the shopping habits of low income consumer. This in turn will help the firm in its marketing mix. Table 2 below analyses the buyer role framework for the laundry products in the NE segment: INITIATOR Women of the house INFLUENCER Friends, neighbours or relatives that the women meet at the public laundry area DECIDER Husband or in the case of the unmarried woman the financial head of the family sometimes even themselves. BUYER Husband and Wife or either one of them USER The Whole Family/Household Table 2: NE BUYER ROLE FRAMEWORK SOURCE- OWN COMPILATION Why are there such varied differences between the two consumer segments? The reasons can be attributed to some factors which influence their choices. All these factors can be divided into four aspects: cultural, social, personal and psychological. The first factor that should be taken into consideration is motivation which belongs to the psychological aspect; because the motives drive consumers to buy. We all know Maslows hierarchy of needs theory. According to his theory, motives can be divided into five categories: the physiological needs, the safety needs, the love needs, the esteem needs and the need for self-actualization. Among these categories, the physiological is the basic need, which means the fundamentals of survival (Maslow 1943, 370-396). Only if the lower needs are well gratified, can new set of higher needs emerge (Maslow 1943). As stated in the case, women in the NE of Brazil, who have very low incomes and poor living conditions, are just fulfilling the most basic need and hence will prefer a product that offers value for money. Another factor related to psychological aspect is beliefs and attitudes. Women in NE of Brazil attach symbolic value to the cleanliness of the clothes. They regard it as the dedication of the mother to her family. Due to this they would probably buy a laundry product with ability to remove stains. Lifestyle is also an important factor that influences behaviour under personal aspect. Lifestyle refers to the pattern of living as expressed in a persons activities, interests and opinions. Lifestyle analysis, categorizes consumers according to their beliefs, activities, values, and demographic characteristics such as education and income (Jobber, D. 2007). Women in the NE of Brazil, viewing washing clothes as one of the pleasurable routine activities of their week. The forth factor which influences their consumer behaviour is the social class. It is a sub factor of cultural aspect. People in NE of Brazil are the working class and those at lowest level of subsistence. Their social class is at the bottom of the pyramid. Their income can only sustain their daily basic needs, and these factors greatly affect their buying attitudes towards the laundry products. This is one reason for their extensive laundry soap usage. One factor of classifying households is based on their geographic location. This analysis is called geo demographics and is based on population census data. (Jobber, D. 2007). The households different economic conditions determine whether they will buy the kind of laundry product which may be less effective but with a more reasonable price or the best product without considering its price. The geographic location differences can enlighten the company to make the marketing strategies accordingly. BRAND IDENTITY Marketing managers aim at developing their products into brands to help them create a unique position in the minds of their customers (Jobber, 2007, p. 326). It is therefore essential to understand the difference between a product and a brand. A product can be anything that has the capacity to satisfy customer need. Branding is the process by which companies distinguish their product offering from the competition. (Jobber Fahy, 2006, p. 133). Branding enables customers to build relationship in terms of prestige, status, economy and eases the purchase decision (Jobber Fahy, 2006, p. 134). After analyzing the needs of the target market we as a strategic marketing team propose that Unilever should employ the brand extension strategy. 3.1 BRAND EXTENSION Brand extension refers to the use of an established brand name on a new brand within the same broad market (Jobber Fahy, 2006). As mentioned earlier, Unilever has three brands namely Omo, Minerva and Campeiro. Their prices are coherent with the order in which they are listed. Omo has been positioned as an expensive product with the ability to remove stains with low quantity when used in washing machines, thus reducing the need for soap or bleach. Minerva, the only brand having penetrated the laundry soap market and the detergent market has positioned itself has having an emotional appeal where as Campeiro stands out as the price brand (Jobber Fahy, 2006, p. 132). After closely examining the performance, characteristics, consumer preference and market penetration (in both the categories of laundry products) of the three brands we propose that Unilever should apply the brand extension strategy to Minerva. This will provide a good opportunity for Minerva as a brand to increase its mar ket share in the laundry soap market, which is currently being dominated by other local or international products. Also the strong brand identity of Minerva can be sustained into the future through this extension (Jobber, 2007, p. 370). Minerva proves to be the right choice for brand extension because it is correctly priced and positioned unlike its sister brands which are either too low (Campeiro) giving the idea of low quality, or either too high (Omo) making it out of reach to our target market. Our target market being the women in the North East of Brazil and considering their washing traits (Table 1) we propose that Minervas extension be a laundry soap that will try to cater to all of the needs of the North Eastern women or household. Also the North East market for laundry soap is very fragmented because laundry soap is much easier to produce than powdered detergent. Laundry soap is also seen as multi-use product that has many home and personal care uses. The brand will be called Minerva Brilhar- Sabà £o Multi Purpose (Multi Purpose Soap). Under the brand flagship we propose to launch three products namely Minerva Brilhar Alfazema, Minerva Brilhar Cà ­trico and Minerva Brilhar Coco.The reason for choosing three variants is to reduce the risk of the product not being acknowledged by the mass. A detailed explanation of all the three variants will be discussed under the marketing mix. 3.1.1 JUSTIFICATION FOR CHOOSING BRAND EXTENSION A strong brand provides a strong foundation for leveraging positive perceptions and goodwill from the core brand to brand extensions. The new brand benefits from the added value that the brand equity of the core brand bestows on the extension (Jobber Fahy, 2006, p. 136). Minerva as a brand has a considerable share in both the laundry soap and detergent market. Though not the largest in terms of sales or market share, its positioning makes it the most popular or sought after brand. The use of brand extension is an important marketing tool. The two main advantages of brand extension in launching new products are that: Reduces risk Less costly than alternative launch strategies (Jobber Fahy, 2006, p. 142). Both distributors and consumers may perceive less risk if the new brand comes or is part of an already established brand name (Jobber Fahy, 2006, p. 142). The North Eastern side of Brazil has very few malls and supermarkets. Small retailers with small-to- midsized shops are very dominant. Due to their restricted clientele and their spending power shopkeepers would generally be skeptical in shelving a new brand, until and unless they were being paid for shelving the particular product. Consumers generally seem to attribute the quality associations they have of the original brand to the new one (Jobber Fahy, 2006, p. 142).Launch costs may also be reduced by using brand extension. Since the established brand name is already well known the task of building awareness of the new brand is not required. Consequently advertising, sales and promotional costs are reduced (Jobber Fahy, 2006, p. 142). Furthermore, there is the likelihood that the company may be able to bank upon advertising economies of scale since advertisements for the original brand and its extension reinforce each other (Jobber Fahy, 2006, p. 142). Looking at the other side of the coin, there is also the danger that the marketing management will underfund the launch of the product, beleiving that the spin off effects of the original brand name will compensate. This can lead to low awareness. Another effect is cannibalization, which refers to a situation where the new brand gains sales at the expense of the existing brand. There is also the danger that bad publicity for one brand can affect the reputation of the other brands under the same umbrella. Also if a brand name is extended too far there can be a loss of credibility and this is something that the management needs to guard itself against (Jobber Fahy, 2006, p. 142). Brand extensions are likely to be successful if they make sense to the consumer. If the values and aspirations of the new target segement (s) match those of the original segement, and the qualities of the brand name are likewise highly prized then success is likely (Jobber Fahy, 2006, p. 143). 4. MARKETING STRATEGIES: 4.1Market segmentation Targeting: Market segmentation is the technique used by marketers to gain an understanding about a diverse nature of markets. Market segmentation may be defined as the identification of individuals or organisations with similar characteristics that have significant implications for the determination of marketing strategy (Jobber, 2007, p. 275) Market segmentation provides the basis for the selection of target markets. The company decides the target market that it wants to serve. As customers in the target market segment are homogenous, a single marketing mix strategy can be developed to match those requirements (Jobber, 2007). The consumer segmentation criteria can be classified into three broad groups: Behavioural, psychological and profile variables (Jobber, 2007).In reference to the case at hand, Unilever is focussing on marketing its laundry products to the low income consumers in North East part of Brazil. Since the consumers in this region are homogenous a single marketing mix strategy can be developed. The launch of Minerva Brilhar aims at targeting the market with the following factors taken into consideration: Buyers: Household women from NE part of Brazil Benefits Sought: Fragrance, Multi-use product. Purchase occasion: Self Buy Lifestyle: Conservatives with traditional values. Gender: Female Social Class: Lower income. Income: 53% of population live on less than two minimum wages. Geographic: North East VS South East part of Brazil. 5. Marketing Mix Marketing Mix is the planned management of the customer relationship including product, price, place and promotion (Jobber, 2007, p. 1001). In what follows, each of the aforementioned elements of marketing mix is discussed in further detail. 5.1 Product Strategies: For some time now it has been conventional for marketers to think in terms of different product levels (Jobber Fahy, 2006).Managing products from a marketing perspective can be explained using the three product levels namely core product, actual product and augmented product as seen in Figure 3. Figure 3: PRODUCT FROM A MARKETING PERSPECTIVE SOURCE ADAPTED: (Jobber Fahy, 2006) The three product levels that are depicted in the figure above can be applied to the case of Minerva Brilhar as shown in Table 3. Core product Convenience, Familiarity, Reassurance and Fragrance Actual Product Plastic pack, Images with text, Modern look to the laundry bar with a ready to use image Augmented Product Satisfaction, Guarantee, Ease of use. Table 3: PRODUCT LEVEL ANALYSIS OF MINERVA BRILHAR SOURCE: OWN COMPILATION USING TEXT FROM (Jobber Fahy, 2006). The characteristics of Minerva Brilhar are discussed below across various criterions: Key product drivers: Various fragrances to choose from, ability to remove stains, better grip, multi-use product (can be used for other home and personal care uses), value for money and longer life of the product. Packaging: Plastic pack of 250 gms x 4 bars with images and text. Each flavour will be packed in individually. Flavour and Ingredients: Three flavours namely Lavender (Alfazema), Citrus (Citrico) and Coconut (Coco). The patented formulae and technology developed by Hindustan Unilever in India for its brand Rin Supreme (sister company) will also be used to develop the above mentioned products. The technology used by HUL is called Pure Clean. The supposed technology would keep clothes looking new for longer unlike other detergent bars which contains 40% mined ingredients (Exchange4media, 2002) Product positioning: Our products tag line would be Keeps your family spotless for longer. The images of the product Minerva Brilhar are seen below. Minerva Brilhar- Sabà £o Multi Purpose SOURCE:OWN COMPILATION SOURCE:OWN COMPILATION 5.2 Price Strategy: Price from a marketing perspective can be defined as the sacrifice a consumer is prepared to make in exchange for the benefits of having a product or service, in order to achieve good value. The value is determined as a function of price, functional benefits and emotional benefits (Jobber Fahy, 2006).Therefore in reference to Minerva Brilhar; we provide improved value to customers by using the differentiation approach strategy wherein the product benefits are enhanced by maintaining the price. Minerva Brilhar is reasonably priced as compared to the other Unilever detergent brands. The product provides enhanced value in terms of functional benefits such as ease of use with a better grip and is a multipurpose product. It also caters to the emotional benefits of the NE Brazilian customers such as cleanliness and provides a range of pleasant fragrances. 5.21: FACTORS INFLUENCING THE PRICING DECISIONS OF MINERVA BRILHAR: The pricing decision of products is influenced by internal and external factors. While deciding the price for Minerva Brilhar the following factors were taken into consideration. Marketing strategy: The differentiation strategy of pricing is suggested since the product has enhanced value and is priced at a nominally higher price than the existing Unilever products. Marketing Mix: The quality of the product was enhanced in terms of better grip and more variety of fragrances for multipurpose use. Length of the distribution channel: The length of the distribution channel is long in the NE Brazilian market therefore the distributor mark up price is increased slightly. 5.22: KEY BASES FOR PRICE SETTING: There are three key methods used by managers to set prices namely cost based pricing, competition pricing and marketing pricing. The figure below briefly explains the three pricing methods. Figure 4: KEY BASES FOR SETTING PRICE SOURCE ADAPTED FROM: (Jobber Fahy, 2006) The pricing method adopted in the case of Minerva Brilhar is the marketing/customer based pricing wherein the price of the product is designed based on attaching appropriate price to reflect the benefits offered to the customers (Dr.Angela Tregear, 2010). The market orientation approach was used to decide the prices. Minerva Brilhar will be priced at 1.71$/kg. Table 4 will outline the cost break up of Minerva Brilhar The cost break up constitutes of formulation cost of 1.05$/kg due to added features in the product such as three variants in flavour and better grip with a pure clean formula. The packaging cost will be 0.15$/kg as it is a plastic pack with four bars. The promotional cost is slightly higher at 0.32 $/kg as heavy promotion is needed to build awareness for the brand extension. The major challenge faced by Unilever in pricing their products was to divert its funds from its premium brands to invest in a lower margin market. Therefore, pricing Minerva Brilhar at a price that is affordable by the mass can allow Unilever to penetrate the market better. 5.3 Promotion strategies: Promotional activities can be broad and are aimed at the market as a whole. The overall range of techniques available to the marketer is usually known as the promotional mix and comprises seven main elements which are represented in Figure 4 (Jobber Fahy, 2006, p. 217). Figure 5: SEVEN MAIN ELEMENTS OF PROMOTIONAL MIX SOURCE: ADAPTED FROM (Jobber Fahy, 2006) The promotion of Minerva Brilhar will be done through advertising, sales promotion and sponsorship. A key point to note here is that almost all Brazilians irrespective of their incomes are avid television watchers (Jobber Fahy, 2006, p. 133). Despite of this fact, Unilever has responded by reducing the amount of advertising it places on television and instead switching to outdoor and internet advertising (Jobber Fahy, 2006).Therefore retaining the existing Unilever marketing strategy of outdoor and internet advertising the product will be advertised will the help of posters on small stores. Radio will also be used as an alternative to television for delivering the message across to a wide number of audiences. The other means of promotion that we propose for the new brand is through sales promotions. Consumer promotion techniques such as free samples can be introduced to encourage trial as this can be effective for brand extension (Jobber Fahy, 2006). In the case of Minerva Brilhar we will sell 20g of free sample with the purchase of each pack of any flavour. The final step of promotion for our brand will be through sponsorship. Considering the popularity of football in Brazil we propose that the sponsorship be in the form of a football match played by four teams namely Minerva, Minerva Brilhar Alfazema, Minerva Brilhar Cà ­trico and Minerva Brilhar Coco. We will encourage the North Eastern locals to participate in the match.This will indeed create an awareness among the minds of the consumers.There will also be wet demos of the product at the end of the match for consumers to visualise the features of the product.Radio shall also be used inorder to promote the event. 5.4 Distribution strategy: The final part of the jigsaw is the distribution,the place element of the marketing mix.Products must be available in adequate quantities, in convienent locations and at times when customers want to buy them.According to Jobber and Fahy,distribution channel is the means by which products are moved from producer to end consumer (Jobber Fahy, 2006, p. 285).Choosing the most effective marketing channel is as crucial aspect of a marketing strategy. 5.41 COMPONENTS OF DISTRIBUTION STRATEGY: All products require a channel for distribution. There are various channels of distributions. The most difficult decision is to decide which channel of distribution to choose. The distribution strategy comprises of three components namely channel selection, distribution intensity and channel integration. Channel selection: The main challenge for Unilever was that they lacked a strong distribution network in NE part of Brazil (Jobber Fahy, 2006, p. 134).This makes it indeed difficult for a product that is new to the market to position itself well. Keeping the practicality of the situation in mind, to establish a strong distribution channel for Minerva Brilhar would be to get access to as many specialised distributors as possible for the product to be recognised in the market. By keeping the channel length short, we will be able to cater to the mark up price of distributors. Distribution intensity: The distribution intensity for Minerva Brilhar will be intensive as it essential for the product to reach the 75,000 small outlets spread over the North East. The product should be easily accessible or else the purpose of creating a brand extension is defeated. 6. CONCLUSION: Prahalad Hart (2002) in an article state an interesting statement that low income markets present a prodigious opportunity for the worlds wealthiest companies-to seek their fortunes and bring prosperity to the aspiring poor (Prahalad Hart, 2002). Unilevers own analysis of Nirma and HLLs competition in the detergent business reveals more about the profit potential of the marketplace at the bottom of the pyramid (Prahalad Hart, 2002).This theory is widely known as the bottom of the pyramid theory. It is essential for an organisation to bear in mind that they must focus on low income consumer segments as value-demanding customers (Rajghatta, 2010). In relevance to the case at hand, Unilever can adopt the bottom of pyramid theory and develop products exclusively for the lower income segments wherein producing only cheap and low quality products must not be an ultimate goal. The company can earn immense profits if it rightly creates a good quality product with the value for money. The brand extension strategy as proposed should be the right decision for Unilever as it can provide a wide range of products with value for money to the customers. If Unilever adopts the bottom of the pyramid theory in the right fashion it surely will move towards the road of success.

Cardinal Joseph Bernardin :: essays research papers

Cardinal Joseph Bernardin Cardinal Joseph Bernardin was born on April 2,1928, in Columbia, South Carolina. He was son of Mrs. Marie M. Simon Bernardin, and the late Joseph Bernardin. Cardinal Bernardin attended Catholic and public schools and the University of South Carolina in Columbia. He was later accepted as a candidate for the priesthood by Most Rev. John J. Russell, then Bishop of Charleston. He studied at the following Colleges: St.Mary's, St. Mary, Kentucky, St.Mary Seminary, Baltimore, Maryland, where he received the Bachelor of Arts degree in philosophy. He also attended the Catholic University of America, Washington D.C. where he received the Master of Arts degree in Education in 1952. He was ordained to the priesthood by Bishop John J. Russell on April 26,1952, in St. Joseph Church, Columbia. His administrative skills were immediately recognized. During his 14 years in the Diocese of Charleston, he served under four bishops in many capacities, including the officed of chancellor, vicar general, diocesan consular, and administrator of the diocese. On March 9,1966, Pope Paul VI appointed Msgr. Bernardin Auxiliary Bishop of Atlanta. In doing this he became the youngest Bishop in the county. On July 10,1982, Pope John Paul II reappointed Archbishop Bernardin to Archbishop of Chicago. His installation took at Holy Name Cathedral on August 25,1982. Later Archbishop Bernardin went to the College of Cardinals. On February 2,1983 he received his "red hat." On September 9,1996 President Clinton awarded Cardinal Bernardin the Presidential Medal of Freedom. In presenting the Metal, the President cited Cardinal Bernardin's work on behalf of racial equality and arms control and noted he â€Å"has been a persistent voice for moderation.† Cardinal Bernardin was Chancellor of the Catholic Extension Society and the University of St. Mary of the Lake,Mundelein,IL. He is a founding member and Vice-Chairman of the Religious Alliance Against Pornography. In the more recent years before his death, he was a member of the Catholic Charities USA National Development Task Force and the Board of

Essay --

Islam does not define only the spiritual side of the life, but also material side. Muslim civilization played a significant role in the history of the world and continues to have quiet an influence on the modern world . Today, there are over 1 billion Muslims all over the world: more than 40 countries are members of the organization of the Islamic Conference. There are many Muslim diasporas in Europe, around 15 million people , and around 6 million people in the United States. Unlike other modern civilizations, Islam is not directly linked to any region, but covers almost the entire modern world. Where people belong to different cultures, races, traditions and languages. And despite the fact that it is difficult to speak of a common historical destiny of the Muslims, Islam still acts as a unity in diversity. However, this civilization solidarity is not non- conflict . It does not exist in a pure form and is more likely to be viewed as a result of cross-cultural interaction between different civilizations , value, political ideas, the way of life, the foundations of which are rooted in Islam . This civilization is one of the most viable world religions , and it dynamically adapts to the traditions of the various peoples. However, the Islam religion is connected with many serious problems. Since 1967, the media and the research literature has often used the term " Muslim factor", after the Iranian revolution in 1979 became associated with Islam a threat to world order , and in the 80s with the danger of extremism and terrorism , up to the conclusions that the entire Muslim civilization is a potential source of conflict in the world today. But a closer look at the Islam shows us, that in assessing the role of Islam, the stereot... ...ot achieved , contractors are not allowed to operate freely . And they expect that the government will take resources from the rich and give it to the poor. Therefore, the moral aspects are an essential element of the difference between the market economy and Islamic concepts . The Islamic market is being very profitable, but the effectiveness of the operations has been relatively limited due to lack of development of the business unit due to the short existence of the moderm history. As of now, we can say that the process of forming the national government identity of Muslim countries is not yet complete. It is being affected by radical religious and social changes, that doesn't allow us to speak about the Muslim world being ready to walk side by side with other civilizations. However, we cannot ignore the obvious breakthrough of some individual Arab countries.

jackie robinson :: essays research papers

The Immigration Act of 1924 declared this, â€Å"the number of each nationality who may be admitted annually is limited to 2 per cent of the population of such nationality resident in the united states according to the census of 1890† (A). There are many reasons why this was passed. Those Reasons being; the loss of American jobs, the inability to easily assimilate immigrants, and the prejudice of the groups and people of the time.   Ã‚  Ã‚  Ã‚  Ã‚  One reason for the passing of the Immigration Act of 1924 is the loss of American jobs. Immigrants of the time came to the United States looking to increase his lot in life, to become a better more wealthier man. â€Å"The standard of living of the working classes of the United States has been and still is superior to that of the nations which have furnished the bulk of the immigrants† (C). The only problem with the immigrants coming to America to work was the fact that there simply was not enough jobs for both the unemployed American workers and the immigrants. This causes a problem for the Americans as the immigrants take lower wages than that of the average worker. Naturally the business owners will hire the cheaper labor thus leaving the American worker unemployed. Many labor organizations such as the American Federation of Labor and the Junior Order of United American Mechanists (H) backed the act for just this reason; American jobs were going to immig rants fresh off the boat.   Ã‚  Ã‚  Ã‚  Ã‚  The immigrants getting these ‘American jobs’ were not, and did not in some cases want to be easily assimilated. â€Å"These alien peoples are temperamentally and racially unfitted for easy assimilation; that they are living in an age two or three centuries behind ours. They are white, they can read a few lines, and they have a few dollars - so in they come. We need three generations to educate, to crossbreed with Western strains and to assimilate a large number of those that we have here now† (F). Education seemed not to be the only problem. Many educated second generations immigrant men were still, racially and temperamentally, part of their nationality. Therefore the conclusion of this is that the United States needs to limit the amount of immigrants it lets in every day, week, month, and year. â€Å"The rank and file of these unassimilated aliens still live mentally in the ghetto or as peasants on the great estates.

Mental Health as Social Problem Essay

Mental illness can be a social problem because there are a lot of mental illnesses that affect how you socialize with the world. For instance, anxiety / panic disorders affect your ability to communicate with the world. Social anxiety disorder equals social phobia. With social anxiety disorder, you find it hard if not impossible to talk to anyone. Typically a person with social anxiety disorder will sit by themselves, withdrawn from society due to their phobia of it. A person with severe depression could be affected socially as well. A depressed person will typically be withdrawn and won’t open up about his/her feelings. They are not likely to be happy, social, or cheerful. They tend to be downers and social loners. If a person is depressed, usually family and friends might be able to pick up on it. Depressive people are also prone to suicide. Suicide is obviously a huge social problem as suicide is one of the highest killers in the world today. The high profile news stories that hit the tabloids about mothers who kill their kids due to post-partum depression or some other mental illness are defiantly a social problem. The Columbine, the Virginia Tech shooting, Heritage High School, etc. people involved in the school shootings had mental illnesses of some sort. The guy responsible for the Virginia Tech shooting had antisocial personality disorder; the child responsible for Heritage High School was depressed, etc. A lot of the school shootings were caused by people that massacred, and then killed themselves all of these people had some kind of mental illness. The families of people with mental illnesses are also affected. There are therapy sessions directed towards the whole family that are designed to help the family cope with a family member’s mental illnesses. Read more:Â  Social Problems Essay I watched a show on TV, the episode dealt with two families whose daughters were diagnosed with paranoid schizophrenia. The episode talked about the sacrifices that the parents of the family had to make to take care of their mentally ill children. The family members of people with mental illnesses try to work with the mentally ill to see how they are doing, to help them cope with life, to manage medicines, and to even provide some at home therapy. Mental illness is very much a social problem when you consider the consequences when mental illness is ignored. Mental illness does not only affect the person who is diagnosed of it but anyone and everyone that he/she is connected to. The families of people with mental health problems tend to find it difficult also with the Care in the Community Act (CCA) in place, where people with mental health problems stay in their own homes and are visited every week by a Community Psychiatric Nurse. The CCA was put in place by the Thatcher government, and as a result nearly all of the big psychiatric hospitals were torn down and all that remains now are small clinics with fewer beds mainly used for people with severe mental health problems. The patients that used to be cared for in hospitals are now being cared for in the community. In a lot of cases this is not helpful for the patient or the community as sometimes their needs are not met fully. Not everybody in communities is sympathetic to people with mental health problems and this can also have a detrimental effect on the person with the problems. Understanding of mental health from the general public is a bit better than it used to be, but there is still a long way to go. A lot of people think that Thatcher’s idea for Care in the Community was just a way to cut beds and save money rather than caring about the patient’s welfare. Also employment is hard to find for anyone.

Management and Sm Essay

Answer yes its will get persistent time strategy and its will be from 1 socio-economic class up 3 year maybe its be pertinacious time strategy until the clear and get word close to the policy and situation of this SM (m&M) believe in determinism, that is, the choices they deem ar determined by their intimate and external environments, are proactive, shape ideas, and commute the way people think about what is desir open, possible, and necessary more willing to localize in innovation, human capital, and creating and maintaining an effective finis to ensure long-term vi mightiness focus on tacit knowledge and develop strategies as communal forms of tacit knowledge that progress enactment of a vision, see themselves as conservators and regulators of existing order sense of who they are depends on their role in ecesis Note Recent reports indicate the continue preference of Ramalingam Rajus style of charge by the old employees of Satyam and the fact that such(prenominal) employees feel that they are being managed by outsiders.It is as well as rumored that it is these employees who are now move to switch their jobs. Of course, the SM instruction is doing its silk hat to win over such employees and is fetching pro-active steps to dissipate such rumors. 2. What HR strategy would you recommend for SM to teach a sense of belongingness, loyalty and modify performance of its employees? Answer * The Sm its rattling important role is playing for the modify of loyalty of employees and performance of employees, * The SM its chieftain the competence of sm ,which discuses methodologies of tolerating and managing tense superstar needs to climb which are stress tolerance and impulse controls ,respectively . focus on on corporate strategy, and try to pinpoint at least three goals of the strategy as stated by upper-level management. occasion human imagery performance indicators that are closely tied to the strategy objectives for the organization. Fo cus on both short- and long-term strategy objectives. For instance, suppose if its has SM . Theres a strong link in the midst of experience and education in call of employee performance , Figure out how management measures strategy implementation. Connect the human option performance goals to managements measurement. The gross sales staff or the employees that interface instanter with customers are usually the easiest to measure in terms of performance. This may be an perfection group to measure.Track the connection in the midst of strategic management goals and human resource performance goals, and try to identify trends in human resource actions/strategy and the boilersuit corporate strategy. It is important to be able to link the connection using the alike measurement criteria as management to improve the SM . short-term performance of a business and its underlying healththat is, tough in situations and contexts characteristic of day-to-day activities, its ability to sus tain and improve performance year after year after year. They also may need to manage their companies differently. facet work as an enabling do work involving some combination of ideas and people interacting to shew strategies

Essay on Harlow and Ainsworth

Compare and argumentation interrogation by spate upon Harlow and Mary Ainsworth on understanding attachment chivy Harlow and Mary Ainsworth undertook studies sended at providing a clearer appreciation into the processes associated with attachment. even off though some(prenominal) Harlow and Ainsworth chose a contrasting draw near to their research, they met with some similarities. This essay will therefore try to some(prenominal) compare and contrast their researches, the regularitys they use as well as evidence gained done their various(prenominal) researches.It is I feel important to rush a brief understanding as to what attachment is, and and so help to generate a perspective in regards to what the auditions organism conducted are aiming to define. Attachment can be defined as a long terminus emotionally important relationship in which unitary individual seeks proximity to and derives security and cheer from the strawman of a nonher (discovering psychology p. 193, 2012). As such(prenominal) both Harlow and Ainsworth by means of their different approaches sought to investigate the mechanisms natural with baby bonding.Was it due to the fretfulnessr providing for their emotional and physical needfully or was it much deep-seated, in that infants were to a greater extent prepared to seek attachment to stimulus that met their needs, such as warmth, and low-keyedness as suggested by means of the researches of Bowlby (1948) (discovering psychology p. 196 ,2012) Harlow in his approach chose to base his research solely on animals, in this case the Rhesus Macaque monkey. He chose this method in part due to the concomitant that these monkeys confine approximately ninety four percent in common with military man deoxyribonucleic acid.Coupled with this was the come on factor concerning honour subject issues, as it would have undoubtedly raised unspoilt concerns had he chose to conduct his experiments on humankind infants. His observ ations were conducted but within the waitingly harsh surroundings metered through the laboratory environment, which differed in comparison to the research conducted by Ainsworth through her responses to sensitivity. Through his research, Harlow spy that the monkeys grew attached to strong pads placed in their cage, and suspected that the monkeys boned ith them and gained extend to comfort from them, as they were the only soft item in their otherwise harsh environment, (discovering psychology p. 202, 2012) Harlow thereof surmised that the softness of the sanitary pads along with the contact comfort the monkeys gained from them seemed a more important factor within the infant bonding process than the presence and publish of food. (discovering psychology p. 202, 2012)In order to further investigate his hypothesis, Harlow constructed dickens very different types of surrogate mothers, one being constructed of wire which lacked any form of tactile comfort, whilst the uphold was made of wood with a layer of loll around and cover with a soft layer of wipeling. both mothers had heating supplied by a light medulla and both had a feeding bottle inserted through the body providing the monkey with food. Through his observations and experimentation, Harlow noted the monkeys bonded with the soft bodied mother heedless of whether it contained a go forth of nourishment or not. discovering psychology p. 205, 2012). In contrast Ainsworths research focused on human infants, in part through her observations with mothers and their infants. Whilst living in Uganda, Ainsworth discovered a number of families with unweaned babies, and noticed that the more responsive the mothers were to the signals of the infant, the less the infant cried and the more confident the infant was, conversely the less responsive mothers were to signals the more the baby cried (discovering psychology p. 216, 2012).Ainsworth, though different in her approach, in her case observing children an d their carers in natural surroundings which differed from that of Harlow, in that he observed monkeys in a laboratory surrounding, they both save reached the same conclusion. Infants that feel secure, in that they have a safe base, whether this is succeedd by a terry towel covered mother or a doting parent, the tactile stimulus provided by each is of predominate importance in infant and monkey bonding. At the centre of Ainsworths research was what became known as the strange experiment, which she conducted in America, and consisted of a series of even consecutive episodes within a controlled environment. The experiment involved three people, the mother, infant and a stranger. (discovering psychology p. 217, 2012). Ethical considerations have to be taken into poster once more, for unlike Harlows monkeys who having been bred in immurement and could not choose to opt out, or and then be comforted as in Ainsworths experiments, whereby should the infant become distressed the exp eriment was stop and the infant immediately comforted.Monkeys though forming a Gordian hierarchical society are not deemed to be as difficult as humans, as such the responses to various stimuli employed by Harlow in his experiments could be deemed as being easier to interpret. In contrast to Harlows experiment, Ainsworth through her more closely controlled observations, and in thought that humans exhibit a more complex behaviour, she was able to delve deeper into the mechanisms associated with infant bonding, whereby she was able to define four different types of attachment. (Discovering psychology p. 204, 2012)Clearly the relevant studies undertaken by Harlow and Ainsworth had both their advantages and disadvantages. Harlow for example based his researches entirely on monkeys, within the harsh confines of the laboratory environment. The fact that Macaque monkeys share ninety four percent of DNA with human infants does not necessarily denote that their ensuant behaviour would be similar to that of human infants. in that location is a need to be very detailed how one interprets this genetic similarity, for a small battle in DNA can make a huge difference in a species anatomy and behaviour (discovering psychology p. 04, 2012). Ainsworth on the other pass a mode centred her research based on observations in both Uganda and America. She chose a more sensitive approach. Her observations were of infants interacting with primary care givers and strangers and gauging their reactions. Through this process she was able to delve deeper into the mechanisms of attachment, disposed(p) that not only are humans more complex as exhibited through their interactions, it also offered further opportunities for her to expand and deepen her researches.This however had its own disadvantages, for Ainsworth it seems did not factor into grudge the country of origin or cultural backgrounds of the infants being studied, along with the infants mood or indeed if the infant was us ed to the accompaniment they were being exposed to. (discovering psychology p. 219, 2012). This situation did not arise in the research conducted by Harlow, as all the monkeys had been raised in incarceration which in itself ensured a more general set of expected patterns of behaviour.Ainsworths study does not seem to reflect any innate behaviour in the infants, whereas the researches of Harlows, particularly concerning the wire and terry towel covered surrogate mothers seem to support his theory that regardless of species, that infants show an innate predisposition in forming attachments with carers who provide for their needs. This I feel was due to Harlow being able to look deeper into this facet of infant behaviour as he was not hindered by ethical considerations as was the case with Ainsworth.It is fair to say that both researchers had their utilisation criticised to some extent by the scientific community at large. Obvious questions having been raised as to the rigour of t heir findings, Harlow for his sole use of monkeys and how the research correlated to human behaviour, whereas the work of Ainsworth in her not taking into account of the differences of nationality and thus the cultural background of the infant. The primary aim of this essay was by way of making an inform comparison between the works of Harlow and Ainsworth.Were they able through their researches to show a clear insight into the mechanisms associated with infant bonding? What evidence did their different methods of approach provide? Are animals an effective means of basing a present as to the expectations of human behaviour? Researches that have insight into our innate tendencies allow us a glance into the hidden world of the psyche. Whether evidence provided has come via way of animal experiments, viewed as repugnant by many, or through closely monitored experiments with human infants. The implications can have a label effect upon other avenues of research that come to follow.Un doubtedly the work of both Harlow and Ainsworth has had a marked import upon and allowed for a deeper understanding into the mechanisms of infant bonding. The implications of their research has provided for a basis upon which to build a until now deeper and fare wider reaching insight, not only on the various stimuli associated with infant bonding, but also in regards to how the infant develops through their life and their wider range of affectionate interactions. (Word count 1440) References Brace, N. and Byford, J. Discovering Psychology (2012), Milton Keynes, The Open University.

Social Studies

kindly studies is delineate by the board of theatre director of the matter Council for the favor sphere studies as, the co-ordinated correction of the friendly sciences and liberal arts to aid polite compe excy. in spite of appearance the drill meter semipolitical platform, genial studies tick off asides coordinated, self-opinionated arseholevass draft copy upon much(prenominal) disciplines as anthropology, archeology, economics, geography, history, law, philosophy, semi semipolitical science, psychology, religion, and sociology, as soundly as give up pith from the adult maleities, mathematics, and torpid sciences.The original map of kindly studies is to protagonist juvenility throng civilize the talent to pee communicate and wakeless pur tuckers for the unwashed honour commensurate as citizens of a cultur in either(prenominal)y diverse, pop federation in an dependent b either last(predicate). thither ar ii briny feature of sp eechs of exder studies as a dramatic art of force field of honor. first off is soundly-dis representd studies promoting civil compe ecstasy dollar billce, the fellowship, skill, and attitudes of a pupil inf in altogether in allible to fag out the constituent of citizen in our participatory re parkplace. The topic Council for the companion satisfactory Studies subscribe tos polite compe disco biscuitce as a master(prenominal) aspiration for nearly-disposed studies.The NCSS says, pupils who catch these skills in hearty studies volition exit exploit the proximo of a elective association. The hour character of favor chalk upted studies is the fond studies course, K-12, integrates intimacy, skills, and attitudes inwardly and cross slipway disciplines. A triplet diagnostic is sensation in which genial studies plans inspection and repair bookmans arrive at a fellowship standstill and attitudes displace from faculty memberianian disciplines as vary shipway of backwash reality. This commode be acquired with courses such as, history, geography, political science, sociology, and talking to arts, side and lovely arts.Examples from distributively(prenominal) at decennaryd toer bookmans watch concepts reflectively and actively, by reading, sen snipnt, discussing and writing. The after part property of the hot-disposed studies course of correction is the consequence of the changing dis placement of intimacy, gentility but sore and super incorporate approaches to adjudicate issues of moment to gentleity. The companion fitted studies political course of focal point should jockstrap disciples hold acquaintance of how to know, how to give what they know, and how to enroll in mental synthesis a future tense.A tumesce intentional soci commensurate studies course of psychoanalyse testament service of process to apiece unitary disciple attain a travel of in-person cultivatehouseman, pluralist, and serviceman-wide views of the land narrow down with a face-to-face berth, academic placement, pluralist thought, and do important(prenominal) panorama. A in the flesh(predicate) spatial relation bequeath function to look for events and come round issues, find moment for self, family, and the opus province and beingness community. Students should be able to mention choices for themselves and others. Students should understand how to bring to pass an academic berth by means of select and drill of societal studies tillage screws. constitute on diversity, societal studies students should attain a pluralist perspective. A ball- figure outd perspective entangles noesis, skills, and loyaltys ask to sport sex sagely in a origi republic that possesses special resources. It involves covering the serviceman and the spate with fellow feeling and concern. A loving studies student leave behind be able to join knowledge, skills, and determine to polite effect as they name in companionable inquiry. companionship is throwed by conducters as thy get to adjoin saucily tuition, experiences, feeling, and relationships.In brotherly studies educators fetch from a chip of disciplines to pee-pee round experiences modify students to actively colligate pertly knowledge to their quick thought. For students to be soften thinkers and best final exame brand namers, they moldiness abide tinge with those abandoned to thinking with precision, re ticketment, and clarity. They should be further to be critical. Skills campaignd in an splendiferous kindly studies course of instruction implicates, getting information and exercise data, exploitation and presenting polices, arguments and stories, get toing in the raw knowledge, and a bed(p) in groups.The fond studies computer broadcast cogitate on how learn atomic minute 18 organise and how they authorise humans fashion preferably than on realize dedication to particular(prenominal) set. The tension is set(p) upon lot students bid priorities in situations in which a deviation exists amid or among prizes. With for to each one one inhabitu students allow for be able to advance the ways in which they swop with glum issues and dilemmas and put in part with others in reservation decisions close to them.Students who pose knowledge, skill, and ob look well ups ar wide-awake to suck up get hold of polite speak as one-on-ones or as members of groups disposed to polite improvements. The principles of commandment and discipline muniment which essential back up all mixer studies programs include, complaisant studies principle and study ar potent when they be meaningful, affable studies instruct and reading ar goodish when they atomic number 18 co-ordinated, kind studies article of faith and discipline ar regnant when they atomic number 18 jimmy ground, they argon regnant when they ar pull insay and they atomic number 18 stiff when they atomic number 18 active.The text file as well as states additive requirements to keep an refined genial studies program which guile beyond the mold of the idiosyncratic(a)istic thatched roofer. The character of the tender studies well-worn is to avail as a set up diddle for K-12 memory retrieveible studies program, to serve as a lease for political platform decision, and to succeed examples of prepargonroom go for to go along memoriseers in aim instruction to ease students f be overflowing surgical operation expectations.They take into account criteria for reservation decisions as class planners and teachers turn to issues, and how to glide slope whether students and confine what they accept observeed. The brotherly studies stocks argon presented as a set of ten thematically establish plan standards, alike(p) sets of effect expectations and illustrations of monitory command and readying to harbor students achievements of the standards at each develop take.The ten standards for the favorable studies broadcasts at any school aim argon, one(a) finale cardinal time, continuity, and diverseness triplet mess, places, and environments iv individual rearment and identities fastball individuals, gourd, and institutions sestet power, authority, and political science septeter production, distribution, and wasting disease octadsome science, technology, and nightclub nine-spot orbicular joinions and ten civil i compensates and commits.The NCSS fireside of Delegates voted in November 1992 to pass the last reading of the translation of societal studies. NCSS tardily issued military capability statements on course of study, perspicacity, teacher nurture, and master copy increment. The enjoyments and final stages of loving studies ar tell in N CSSs Essentials of the well-disposed Studies, it identifies citizenship procreation as the basal think of K-12 favorable studies. It states that, utile companionable studies programs fixate quaternity-year-old battalion to identify, understand, and work to put to work problems.Assumptions nearly annoyible studies as a school checkmate include brotherly studies as diverse, all students should hold access to the to the full prolificacy of the companionable studies platform, teachers pick out equal time and resources to teach amicable studies well at all(prenominal) level level, and companionable studies teachers quest to accomplish the genial human being realistically and cross its disputed aspects. The pot of compelling accessible studies pedagogy and acquirement comes from the goals and single- pass judgmentd functions of mixer studies, the assumptions, and the accessible look for and scholarships. genial studies article of faith and ski ll is unchewable when they be meaningful, integrative, value based, thought-provoking and active, all of which ar as important. sizeable hearty studies training and acquisition is probably to buzz off more(prenominal) common when mind approaches at all levels instruction on quantity rise toward societal intellectual and efficiency goals teachers arrive at and knowledge receives stand out from administrators, p atomic number 18nts, the topical anesthetic community, and regime agencies and the republic successfully converges keratin shortly placeable challenges. kindly Studies well-disposed studies is specify by the poster of conductor of the matter Council for the favorable studies as, the integrated study of the sociable sciences and humanities to promote polite competence. deep down the school program, companionable studies leads coordinated, magisterial study mechanical devolveing upon such disciplines as anthropology, archeology, econom ics, geography, history, law, philosophy, political science, psychology, religion, and sociology, as well as hold essence from the humanities, mathematics, and sluggish sciences.The aboriginal advise of fond studies is to suffice newborn volume develop the ability to make advised and effectual decisions for the public good as citizens of a culturally diverse, antiauthoritarian high society in an interdependent world. at that place argon both chief(prenominal) feature articles of affable studies as a field of study. number 1 is brotherly studies promoting polite competence, the knowledge, skill, and attitudes of a student involve to enter the major power of citizen in our egalitarian republic. The internal Council for the sociable Studies considers civic competence as a main goal for favorable studies.The NCSS says, students who learn these skills in loving studies ordain sponsor shape the future of a representative society. The second symptomati c of societal studies is the mixer studies program, K-12, integrates knowledge, skills, and attitudes inside and across disciplines. A triad characteristic is one in which kind studies programs assistant students prep atomic number 18 a knowledge base and attitudes worn from academic disciplines as alter ways of showing reality. This can be achieved with courses such as, history, geography, political science, sociology, and actors line arts, side of meat and fine arts.Examples from each back up students experience concepts reflectively and actively, by means of reading, thinking, discussing and writing. The poop characteristic of the kind studies program is the notification of the changing genius of knowledge, facts of life solo bran- peeledborn and extremely integrated approaches to resolving issues of signification to humanity. The amicable studies program should champion students gain knowledge of how to know, how to carry out what they know, and how to record in mental synthesis a future.A well designed hearty studies course of study leave behind divine service each student achieve a lead of individualised academic, pluralist, and world-wide views of the human former with a in-person perspective, academic perspective, pluralist perspective, and globose perspective. A personalised perspective bequeath second to seek events and recurring issues, consider implication for self, family, and the part commonwealth and world community. Students should be able to make choices for themselves and others. Students should learn how to construct an academic perspective by study and employment of societal studies training experiences. found on diversity, genial studies students should construct a pluralist perspective. A worldwide perspective includes knowledge, skills, and commitments compulsory to live wisely in a world that possesses bound resources. It involves believe the world and the race with discernment and co ncern. A sociable studies student give be able to connect knowledge, skills, and set to civic pull through as they bind in affectionate inquiry. intimacy is constructed by learners as thy feat to fit new information, experiences, feeling, and relationships.In complaisant studies educators draw from a number of disciplines to construct note experiences enabling students to actively advert new knowledge to their live understanding. For students to be mend thinkers and damp decision makers, they must(prenominal)(prenominal) endure tie with those accustom to thinking with precision, refinement, and clarity. They should be further to be critical. Skills promoted in an elegant genial studies program includes, acquiring information and handling data, maturation and presenting polices, arguments and stories, constructing new knowledge, and fighting(a) in groups.The kind studies course of study cerebrate on how value ar organise and how they deflect human behavi or sooner than on edifice commitment to detail set. The fierceness is placed upon destiny students reflect priorities in situations in which a affair exists amongst or among values. With each stake students forget be able to improve the ways in which they deal with resolute issues and dilemmas and act with others in make decisions approximately them.Students who pose knowledge, skill, and values argon active to take abstract civic put to death as individuals or as members of groups addicted to civic improvements. The principles of pedagogy and encyclopaedism schedule which must documentation all sociable studies programs include, favorable studies doctrine and development ar all- aright when they ar meaningful, favorable studies instruction and nurture atomic number 18 sizable when they are integrated, friendly studies didactics and skill are omnipotent when they are value based, they are tendinous when they are intriguing and they are effe ctive when they are active.The document similarly states supererogatory requirements to bet on an gauzy affectionate studies program which lie beyond the manipulate of the individual teacher. The purpose of the friendly studies standard is to serve as a stray work for K-12 brotherly studies program, to serve as a draw in for curriculum decision, and to provide examples of schoolroom practice to lookout teachers in intention instruction to help students meet mental process expectations.They provide criteria for fashioning decisions as curriculum planners and teachers pass over issues, and how to access whether students and give way what they assume learned. The amicable studies standards are presented as a set of ten thematically based curriculum standards, corresponding sets of mathematical process expectations and illustrations of symbolic precept and acquisition to nurse students achievements of the standards at each school level.The ten standards for the tender studies curriculums at both school level are, one(a) culture two time, continuity, and channel trinity people, places, and environments four individual development and identities feel individuals, gourd, and institutions cardinal power, authority, and disposal seven production, distribution, and inhalation eight science, technology, and society nine globular connections and ten civic ideals and practices.The NCSS preindication of Delegates voted in November 1992 to respect the final recitation of the explanation of sociable studies. NCSS belatedly issued position statements on curriculum, assessment, teacher grooming, and lord development. The purposes and goals of societal studies are give tongue to in NCSSs Essentials of the sociable Studies, it identifies citizenship education as the elementary purpose of K-12 affectionate studies. It states that, effective neighborly studies programs falsify young people to identify, understand, and work to solve pro blems.Assumptions about fond studies as a school subject include affectionate studies as diverse, all students should have access to the full immensity of the sociable studies curriculum, teachers sine qua non equal time and resources to teach affable studies well at every local anestheticise level, and genial studies teachers pick out to treat the well-disposed world realistically and look at its contentious aspects. The mint of powerful neighborly studies instruction and acquire comes from the goals and purposes of social studies, the assumptions, and the useable search and scholarships. fond studies statement and learning is powerful when they are meaningful, integrative, value based, intriguing and active, all of which are equally important. decently social studies teaching and learning is likely to bewilder more common when assessment approaches at all levels rivet on touchstone hap toward social understanding and efficacy goals teachers well-being an d education receives support from administrators, parents, the local community, and political relation agencies and the nation successfully meets ceratin presently recognizable challenges.