Appropriation in Art Essay - 1015 Words

Throughout history, the issue of appropriation in art has become a heated debate on whether it is good or whether it is bad. Appropriation is fundamentally the act of taking something from somewhere else and placing it into a new context. In art, appropriation is seen as using (or taking) someone elses artwork, manipulating it and ultimately changing the whole meaning behind the work. It is seen as a significant issue as many people (including art critics, art historians and art enthusiasts) see appropriation as whilst, others see it as being inappropriate and immoral, and see the growth in appropriation as being a destroyer of art. It is of the opinion that art indeed feeds off itself and every artwork, art movement, and art period is†¦show more content†¦He took an actual replica of the work and placed a bold, black mustache and beard on the famous ladys face. Many saw this act as a form of vandalism and were disgusted on the way Duchamp violated such a treasure. However, oblivious to them was Duchamps way of expressing his way of decreasing the high art status of the work and also suggesting Da Vincis sexual ambiguity. Subjectively, this work of Duchamps is an insult to one of the finest artists and artworks in history, and should be considered as a form of vandalism. His work is mocking Da Vinci and ridiculing the talents of the great man. Though there is no limit to art, the question When is it actually art, and when is it stealing and vandalising still arises. Despite this fact, some appropriation artworks are very clever and interesting. Pablo Picassos Weeping Woman was appropriated for an advertisement for Australian Air Express. Their ingenious way of including their logo, which is synonymous to them, into the painting, is very clever. It seems as if it is actually part of the painting and it matches the painting perfectly (unlike Duchamps). One of the most well known appropriator is Yasumasa Morimura. He has appropriated a number of artworks from a number of artists. His Daughter of Art History Theatre A, 1989 is an appropriation of Edouard Manets A Bar at the Folies-Bergere, 1881-2, and his Futago, 1988 is Manets Olympia, 1863). HeShow MoreRelatedAppropriation Of Art : Art2941 Words   |  12 Pagesyear fine art Appropriation in Art In this essay I intend to look at appropriation in art from the readymades of Duchamp right up to the latest exhibition of the Chapman brothers at the Jerwood Gallery in Hastings. Appropriation in art is the use of pre-existing objects or images with little or no transformation applied to them and that the new work re contextualises whatever it borrowed to create the new work. There has been an ongoing debate about the validity of appropriated art probablyRead More Appropriation of Images in Art Essay717 Words   |  3 Pages The appropriation of images in art is a phenomenon new to the twentieth century. Found objects, contemporary images, and images from the past are all appropriated by artists and used in their work. Three twentieth century artists, Marcel Duchamp, Andy Warhol and Robert Rauschenburg are all very influential and appropriators. Although these artists appropriated many different images for many different reasons there is one image that they all have in common, the Mona Lisa. Each of these artistsRead MoreFair Use And Appropriation Art3983 Words   |  16 Pageswill also be talking about appropriation art in this paper. Thesis: In this paper I will be talking about fair use, how fair use has developed into appropriation art, and how copyright has changed over time. Thesis: This paper will discuss the specifics of copyright through fair use and appropriation art, how the laws have changed over the past 50 years, and its impact on the field. How the Laws Have Changed: I. Shift from publication to creation (public domain) -Art before 1978- the public standardRead MoreArt Style Of Appropriation Essay2614 Words   |  11 PagesArt Style Of Appropriation Essay Appropriation is the intentional borrowing, copying, and alteration of pre-existing images and objects. Appropriation artists intentionally copy images to take possession of them in their art. They are not stealing or plagiarizing or passing off these images as their very own. Appropriation artists want the viewer to identify the images they copy, and hope that the viewer will bring all of his/her original connotations with the image to the artist s new contextRead MoreFinding Identity and Appropriation Art Essay1297 Words   |  6 Pagesdescriptions for the phenomenon known as â€Å"appropriation†, the action of taking or making use of something without authority or legal right. This practice often involves borrowing, mimicking, or even stealing, and it is highly contested and criticized in the contemporary art world’ (Gorman, C 2013, p. 215). Appropriation in the postmodern decade brings various aspects such as cultural exchange and finding identity. From the number of contemporary artists used the appropriation in their artwork covers a wideRead MoreAn Ethical Assessment of Cultural Appropriation in Fine Art6236 Words   |  25 PagesAppropriate Appropriation: An Ethical Assessment of Cultural Appropriation in Fine Art Gabriela Amaya-Baron Ethics and Visual Representation Diane Zeeuw 09/2012 Cultural appropriation is a concept that seems to carry with it a negative connotation. I think this is understandable since the practice often involves the recognition of certain societal divides, which can be highly sensitive and political. This can make people uncomfortable, and in the context of the arts, it has been known to causeRead MoreDadaism and Conceptual Art: Marcel Duchamp1324 Words   |  6 Pagespractical setting and raised to the prestige of art by the action of an artist’s choice and label. Marcel Duchamp was a French-American painter and sculptor. His work is linked with Dadaism and conceptual art, a movement that examined suppositions of what art must be, and in what way it should be arranged. Duchamp has had an enormous influence on twentieth-century and twenty first-century art, impelling the development of post–World War I Western art. Alongside Pablo Picasso and Henri Matisse, DuchampRead MoreReassessing Surrealism: Constructivism and Postcapitalist Appropriation1090 Words   |  5 Pageseconomy â€Å"Society is responsible for sexism,† says Debord; however, according to Prinn[1] , it is not so much society that is responsible for sexism, but rather the dialectic of society. In a sense, Sartre suggests the use of postcapitalist appropriation to deconstruct capitalism. If one examines Lacanist obscurity, one is faced with a choice: either reject subcultural discourse or conclude that class has significance, given that the premise of constructivism is invalid. The primary theme ofRead MoreGordon Walters : Modernism, Biculturalism, And Cultural Appropriation1681 Words   |  7 PagesGordon Walters: Modernism, Biculturalism, and Cultural Appropriation The work of Gordon Walters emerges from a number of varying sources and influences. While works like Walters’ koru paintings are immediately recognizable through their usage of the Maori koru motif, Walters paintings also exist as a product of Modernist European art practices. To understand Walters’ intent regarding the utilization of this motif, one must first understand the different artistic sources informing the artist, andRead MoreEffects Of Cultural Appropriation On The Fashion Industry1316 Words   |  6 PagesJulia Raffa English 1110.01 David Winter 23 October 2015 The Effects of Cultural Appropriation in the Fashion Industry The fashion industry is one of the most prevalent and visible forms of influence on today’s society. Billboards, malls, magazines, TV, movies, advertisements, runways, etc. are filled with fashion campaigns usually distributed to make a statement and to influence the consumers. Often times, the fashion industry engages in offensive promotions like romanticizing eating less and

Antisocial Personality Disorder ( Adhd ) - 1309 Words

Antisocial Personality Disorder Kevin Adams Medgar Ever College Antisocial Personality Disorder is often wrongly called sociopathy or psychopathy although both sociopathy and psychopathy are not recognized professional labels for the diagnosis. Antisocial may not be the best way to describe the disorder because it implies shyness and people who suffer from the disorder tend to be more outgoing, charming and pragmatic. The term came about because the disorder is â€Å"anti-society. It’s behavior that’s directed against society.† (Black, 2013) To my surprise ASPD is actually quite common, being as common as attention deficit hyperactivity disorder [ADHD], obsessive compulsive disorder [OCD], and panic; and it may be even more common when taking into account those who don’t report or those who deny their symptoms. ASPD is diagnosed using the Diagnostic and Statistical Manual of Mental Disorder, 5th edition [DSM-5]. Antisocial Personality Disorder [ASPD] is characterized by a lack of sensitivity, aggre ssion hostility, deceitfulness, manipulative behavior, impulsiveness, imprudence, narcissism, and irresponsibility. According to Donald W. Black, M.D., ASPD is â€Å"a recurrent and serial pattern of misbehavior that involves all significant facets of life and is marked by violation of social norms and regulations that occur over time, ranging from repeated lies and petty theft to violence – and even murder, in the most serious cases.† (2013). According to the DSM-5, ASPD has fourShow MoreRelatedAntisocial Personality Disorder ( Adhd )1556 Words   |  7 Pagespeople believe that antisocial personality disorder is a faà §ade for criminals to receive lesser sentences by being diagnosed with a medical disorder. However, antisocial personality disorder is not just having and being a sociopathic person; it is a constant struggle. Antisocial personality disorder is a rare personality disorder with mental conditions that has short and long-term effects on a patientâ€℠¢s life. This literature review aims to characterize antisocial personality disorder by addressing theRead MoreAntisocial Personality Disorder, Slaughter, And Kashani Walker ( Hehehe )1596 Words   |  7 Pages Antisocial Personality Disorder Latoya Walker (hehehe) Mississippi Gulf Coast Community College Introduction Conduct disorder is the primary identifying risk factor in childhood that may be recognized as an early sign preceding the eventual development of antisocial personality disorder in adulthood (Holmes, Slaughter, Kashani, 2001). Antisocial personality disorder possesses an array of proposed origins which include but are not limited to domestic, genetic, prenatal, and educationalRead MoreChildhood Personality Disorders, Violence and Suicide Essay2796 Words   |  12 Pagesthe some of the characteristics of someone who has a social disorder such as anti-social personality disorder. What exactly is anti-social personality disorder? Anti-social personality disorder is a personality disorder that is a more severe form of the personality disorder social anxiety and it is generally developed during childhood and early adulthood but in some rare cases it can be developed during mid to late adulthood. The disorder is developed during the early adolescent ages because thatRead MoreMental Disorders And The Severity Of The Disorders1681 Words   |  7 PagesPeople overlook and ignore mental disorders due to the skepticism of the severity of the disorders. Some people do not believe that disorders exist. An example, people who want out of certain situations or an excuse to not do something will use the word, anxiety, as an excuse. Parents who have kids that lack the knowledge of how to stay still and how to focus will use the term, Attention Deficit Hyperactivity Disorder as an excuse, while the parents simply need to teach their kids in a harsher wayRead MoreA Approach Of Medication Therapy And Behavioral Therapy As A Treatment Plan For The Child1552 Words   |  7 PagesBackground Introduction Children with Oppositional Defiant Disorder (ODD) can be very unpredictable and difficult to care for. A child with ODD displays ongoing hostility, defiance, and uncooperative behavior toward authority figures (American Academy of Children and Adolescent Psychology, 2011). This makes everyday life extremely difficult for both the child and the caregivers. Understanding how to reduce behaviors of hostility, defiance, and uncooperativeness in children with ODD will reduceRead MoreDiagnosing Heathcliff, What Could be Wrong? Essay1660 Words   |  7 Pagesway to make everyone miserable and unhappy just like himself. Although the perspective of Heathcliff is seen as â€Å"a mad man,† he is actually suffering from Antisocial Personality Disorder, Conduct Disorder, and Depression. An adult that has Antisocial Disorder normally begins with Conduct Disorder as a child . Children with CD (Conduct Disorder) are found when the child has a history of â€Å"repetitive and persistent pattern of behavior in which the basic rights of others or major age-appropriate societalRead MoreWhere Does Bad Behavior Do Children Come From?1515 Words   |  7 Pagesunderlying root to this behavior. In order to handle an outraged child, one must consider why he/she is like this. Three of the reasons why a child could be acting out are separation anxiety, the size of the child’s family and birth order, and disorders. Separation anxiety is defined as the troubled reaction of a child when the parent is absent. This anxiety materializes during the second half year in infants. Separation anxiety usually becomes less frequent and less intense at the end of theRead More Childhood Conduct Disorder Essay1961 Words   |  8 PagesIntroduction: A History and Brief Overview of Conduct Disorder Conduct Disorder has been a part of the American Psychological Association’s Diagnostic Statistical Manuel (DSM) since its original release date in 1994. Although, there is new information about the disorder that was previously unknown, Conduct Disorder is distinguished by a â€Å"repetitive and persistent pattern of behavior in which the basic rights of others or major age-appropriate norms or rules are violated† (American Psychiatric AssociationRead MoreEssay about Is My Child a Psychopath4804 Words   |  20 Pagesindicators. There is also a lack of evidence that signifies a positive correlation between conduct disorder and other defiant problems in children to psychopathy in adults. The current review examines psychopathic characteristics that can be identified in children, disorders that are related to psychopathy, and neurobiological factors have also been considered to have a relationship with this disorder. Findings suggest that psychopathy in children can be identified in children as young as 3. The empiricalRead MoreAntisocial Personality Disorder And Incarcerated Individuals1427 Words   |  6 PagesAntisocial Personality Disorder and Incarcerated Individuals Long-term patterns of manipulating, exploiting, or violating the rights of others are qualities that are often related to criminal behavior. This is a mental condition that is defined as Antisocial Personality Disorder by the U.S. National Library of Medicine. Antisocial Personality Disorder, or otherwise known as ASPD, is a disorder that fits into two essential categories: psychopathy and sociopathy. ASPD can be caused by many deformations

Dasdasdas Free Essays

Smaato is the leading global mobile advertising exchange and helps mobile app developers and p ublishers make more ad revenues worldwide. As an industry pioneer and leader, Smaato provides Ads for Apps – operating the innovative leading mobile advertising optimization platform called SOMA. SOMA’s unique feature is the aggregation of 80+ leading ad networks globally to maximize mobile advertising revenues. We will write a custom essay sample on Dasdasdas or any similar topic only for you Order Now More than 70,000 app developers and publishers use Smaato to monetize their content in over 230 countries. The company was founded in 2005 in USA, Smaato’s global headquarter is in San Francisco. Eu ropean headquarter is in Hamburg in Germany and the APAC headquarter is in Singapore. Smaato is one of the AlwaysOn Global 250 winners in the Mobile category (2012 2011) and was named a â€Å"company to watch in 2010? by Financial Analyst Company GP Bullhound. Currently we are looking for: Java Developer (Hamburg, GERMANY) As a Java developer you will join a team of developers, where you will be taking part in designing, building, testing, and troubleshooting of the software platform SOMA . Currently our platform processes more than 1 billion inbound ad-requests per day. Each incoming request generates multiple outbound requests to Smaato’s partners. SKILLS ? Attention to detail ? Knowledge of relevant procedures and tools ? Teamwork, initiative, flexibility and commitment ? Good knowledge of English ? Motivation to develop themselves personally and professionally ? Desire to work in a fast growing environment ? German language skills are nice to have QUALIFICATIONS ? Minimum Education: Bachelor’s Degree ? Minimum Field of Expertise: Information technology ? Evaluated Experience in Java development ? Preferred Experience 3 years Do you find this challenge attractive? Please send your CV on: mbien@sowelo. eu How to cite Dasdasdas, Essay examples

Christian Science Journal free essay sample

They did what they thought was right or appropriate for their child as every parent in the world does. I don’t practice a religion with that kinds of beliefs that involves medicine and faith, but my grandmother is a Jehova’s witness. She is so determined and sure about her religion that would never do something that contradicts her beliefs. My neighbour is a Christian Scientist and an excellent father, who really cares about his children and would never make something to harm them. That is why he teaches them the Christian scientist religion. I think people have the right to have their own beliefs and practice them, as long as they don’t harm other person’s rights. I think they are free to decide their way of thinking and believing. A jury has convicted a Sarasota couple of third-degree murder and child abuse in the death of their 7-year-old daughter, ruling that the parents should not have deprived her of medical care because of their religious beliefs. We will write a custom essay sample on Christian Science Journal or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page In handing down the verdict Tuesday, the jury in Sarasota County Circuit Court rejected arguments by defense lawyers that the parents, William and Christine Hermanson were practicing their religion when they decided to have their daughter, Amy, treated by a Christian Science practitioner shortly before her death of complications from diabetes on Sept. 30, 1986. It was the first case in the United States in 22 years in which Christian Scientists have been held criminally responsible for the death of a child after relying solely on prayer to cure an illness. Assistant State Attorney Mack Futch said state guidelines called for the Hermansons to be sentenced to three to five years in prison. Defense attorneys said they would move for dismissal of the jurys verdict and ask for a new trial. The judge also has the option of dismissing the convictions on one or both of the charges. Couple Remains Free Because the Hermanson case is the first of six similar current cases to go to trial, it has been closely watched by legal scholars, child advocacy organizations and religious groups. Defense attorneys in two of the cases, both in California, attended the trial here. Until they are sentenced, the Hermansons will remain free on their own recognizance, as they have been since their arrest in November 1986. The Hermansons were quickly ushered out of the courtroom by their attorneys and could not be reached for comment. At the time of his daughters death William Hermanson, who is 42 years old, was the vice president of a savings and loan organization. Christine Hermanson, 38, operates the Sarasota Fine Arts Academy. In the Hermanson case, the wording of parental religious exemptions in Florida statutes was a key issue. Those exemptions, enacted in 1978, say that any parent who, for religious reasons, does not provide medical care for a child may not, for that reason alone, be considered abusive or neglectful or a negligent parent. At the same time, however, Floridas criminal code says a person who through willful or culpable negligence withholds medical treatment from a child is guilty of criminal child abuse. The way the statute reads is that the parents have a right to practice Christian Science healing or spiritual healing, but when they go ahead theyre arrested, said Robert Boston, a spokesman for the Americans United for Separation of Church and State, a group based in Silver Spring, Md.. A national spokesman for the Christian Science Church said it was too early to draw conclusions from the Hermanson case. I think Christian Scientists will be very careful not to draw final conclusions because of todays verdict, said Nathan Talbot, who attended the weeklong trial. But if we were at the end of the road, and a final decision had been made, then, yes, it would have a chilling effect on the practice of the Christian Science religion. Rights of the Parents In closing arguments Tuesday, Assistant State Attorney Deno Economou told the jury that the Hermansons abused their daughter by forcing their religious beliefs on her as she died. If they wish to become martyrs for their religion, they have that right, Mr. Economou said. But I contend to you that they do not have the right to make a martyr of a 7-year-old girl. 1

The Burning Fire Tree WIth Roses and Candy Essay Example For Students

The Burning Fire Tree WIth Roses and Candy Essay Thompson Arcella Jefferson- Newts first love Jefferson Cavanaugh- Judge of Cherokee Flats, employer of Sarah Winger Marcus Savage- Newts adversary Silas Newhall- Accused murderer of Jake Kiner Other Characters III. Setting Place: Cherokee Flats, Kansas Time: 1920s Description: A small Southern town with blazing summers and freezing winters IV. Plot This novel is about Newt Winger and his family during his years in Cherokee Flats. It tells about his (Newts) first love, first enemy, and his first encounters with death and racism. He even saves a white mans life, despitestrong and that some how it could be cured but nope, not a chance. We will write a custom essay on The Burning Fire Tree WIth Roses and Candy specifically for you for only $16.38 $13.9/page Order now He learns that as he gets killed with the untrusting look in Charlies eyes. Unfortunately, before Charlie could get to John, John got to Andy, and Andy was killed. Charlie was dumbfounded. She couldnt believe that her father was dead. Out of all of those years that she and he had gone out and ran from the government, it was over; she no longerBibliography:I didnt use juice

Analysis of An Arundel Tomb Essays

Analysis of An Arundel Tomb Essays Analysis of An Arundel Tomb Paper Analysis of An Arundel Tomb Paper An Roundel Tomb was first published In The Whitish Weddings in 1964, a number of reviewers singled the poem out for comment. Christopher Rills, in The New York Review of Books, described Larkin as the best poet England now has, and said of the collection people will be grateful for its best poems for a long time. Risks listed An Roundel Tomb as one of the six best poems. Praise came also from Joseph L. Feather-stone, in New Republic, who used the last two lines of the poem to illustrate his point that [Larkin] is especially good at gathering up the substance of a mingle slow-paced poem and concentrating it Into enormously powerful last lines, lines that echo after they are read. For Louis L. Mart, In The Yale Review, An Roundel Tomb was a perfect poem, and Like Featheriness he also chose to comment on the last two lines: That open utterance of the long-repressed sentiment emerges with an effect of ironic hesitation. Our modern inference from the sculptured hands is only our own simplification of the imagery: for that other age had a broader meaning in its splutter that we can never apprehend. What remains Is our own attitude, based upon the almost-instinct of what we wish come true. In the years that have elapsed since its publication, An Roundel Tomb has come to occupy an important place in Larrikin work. Almost all book-length treatments of Larrikin poetry accord ample space to an analysis of it. Bruce Martin, in Philip Larkin, uses the poem as an example of the preeminence of love in Larrikin scheme of values. Andrew Motion, In his biography of the poet, calls It one of his most moving evocations of the struggle between time and human tenderness. Roger Bowen, in Death, Failure, and Survival in the Poetry of Philip Larkin, argues that An Roundel Tomb marks an important transition in the poets work, in terms of his exploration of the meaning of death. In his later poems, Larkin begins to expre ss a view of death in relation to a world which perpetually renews itself. In this latter view A quiet trust Is sometimes apparent, a trust in continuity, a belief in something undiminished somewhere . Which will survive beyond his Individual extinction. Seen In this light, An Roundel Tomb is an assertion about the future. A belief in some kind of spiritual survival. Other critics, however, have not been so ready to read the poem in such a positive light. Particular attention has been paid to the last two lines as the key to Interpretation. James Booth, In Philip Larkin: Writer, writes, The sleight of hand whereby the final line appears to be a celebration of the transcendence which the whole sentence denies is pathetically ineffective. It is as far as the poet can honestly go. And Andrew Carsick, in Out of Reach: The Poetry of Philip Larkin, expresses a similar view: Their Joined hands do not represent the triumph of love over time, but our delusion wish that it might be so. Deterrence AT Interpretation notwithstanding, An Roundel loom NAS always Eden a favorite of Larkin readers. A sign of the high esteem in which it is generally held is the fact that it was one of three poems by Larkin that were read aloud at his memorial service held in Loons Westminster Abbey in 1986. Info from answers. Com

WPP PLC Financial Report Essay Example | Topics and Well Written Essays - 3000 words

WPP PLC Financial Report - Essay Example The comparison of these ratios shows that current asset has not been utilized well as compared to fixed assets. The stock turnover ratio indicates that WPP PLC has replaced its stock almost 62.4 times during the year. In other words, it can be said that the company generated $62.4 worth of sales for every $1 invested in stock. Debtor Day's Collection Period Debtors__ x 365 Cash Sales = 50 days Creditor Day's Payment Period Creditors x 365 Purchases = 125 days Difference between creditor and debtor days for 2004 is positive: Creditor days - Debtor days= 125 days - 50 days = 75 The firm takes considerably longer (75 days longer, on average) to pay its creditors than it does to obtain payment from its debtors, having a good sign for the business. 4- LIQUIDITY The ability of WPP PLC to 'pay its way' or to satisfy financial obligations without difficulty as and when they become due can be analyzed with the help of following ratios: Current Ratio Current Assets___ Current Liabilities = 0.87: 1 Acid Test (Or Quick) Ratio Current Assets- Stock Current Liabilities = 0.82: 1 Thus, the above ratios don't show a good position of the company in terms of its current assets and liabilities. It reveals that the company doesn't have enough liquid assets to pay off its short-term liabilities when they become due. 5- SOLVENCY To obtain an indication of the company's longer-term solvency and its degree of financial risk, following ratios would be used: Gearing (Or Leverage) Ratio Total Debt Capital x 100 Total Equity Capital = 33.28% Debt Ratio Total Debt Capital_________ x 100 Total Assets (Fixed + Current) = 11.66% It shows that total debt capital of the... The above ratios reveal that the company had 5.79% return on capital employed in 2004. The gross profit and net profit ratios show that the company had 95.12% gross profit on sales while 10.58% net profit on sales. This gap makes clear that the company is paying heavy operating costs, which is having a decreasing impact on its profitability. The above ratios show that WPP PLC generates value and sales for its business 1.7 times of total assets, 3 times of fixed assets 62.4 times of stock (shows efficiency of stock) and 15.9 times of cash. The comparison of these ratios shows that current asset has not been utilized well as compared to fixed assets. The stock turnover ratio indicates that WPP PLC has replaced its stock almost 62.4 times during the year. In other words, it can be said that the company generated $62.4 worth of sales for every $1 invested in stock. Thus, the above ratios don't show a good position of the company in terms of its current assets and liabilities. It reveals that the company doesn't have enough liquid assets to pay off its short-term liabilities when they become due. The above ratios indicate the future share valuation of WPP PLC in terms of its current market price and Earnings Per Share (EPS).

Health Law Essay Example | Topics and Well Written Essays - 1000 words

Health Law - Essay Example These errors usually occur due to the fact that nothing was done to prevent their occurrences or there was an omission or mere negligence. Nonetheless, these medical malpractices are usually punishable by medical malpractice laws. Therefore, this paper aims at analyzing the application of these laws including how and where they have been applied. Finally, the essay will analyze the challenges that hinder effective application of the medical malpractice laws. The main intent of the application of the medical malpractice laws is to ensure that the patient in question is compensated following the ordeals of the medical practices. However, it is worth noting these laws and their applications usually differ significantly. Different countries and states usually apply these laws differently. Therefore, it worth for the medical practitioners to understand the kinds of laws they are liable to in cases they commit atrocities to their patients. Nonetheless, it should also be noted that doctors and or hospitals as well as health care professional are usually never liable to all harms that a patient may suffer while undertaking medical treatment. The only cases when the hospitals and medical practitioners are liable to malpractice laws are when the healthcare provided to a patient is substance. Therefore, these laws tend to determine the competence of doctors and practices they might have not taken not to harm the patient. Medical malpractices are usually expensive to the medical professions and medical institutions. Additionally, most of the time medical malpractices lead to time wastage especially during legal battle between the patient and the medical practitioner or the institution (Johnson, Sloan, and Kimbrough, 2009). The malpractices are expensive in the sense that whenever a patient win such cases, the medical institutions are often required to compensate the customer dearly of all the damaged as determine and spelled by the court. Add2itionally, the malpractices ar e expensive on all the involved parties since it will involvement of medical laws to help in determining or defending the involved accusations. On the other hand, the medical malpractices are time consuming particularly on the medical practitioners’ time since they the law requires them to be present at the court to answer to the accusation of the patient. Other than laws of determining the malpractices within the health care systems, there are malpractices reforms laws that have been proposed by the policy makers to reduce occurrences of malpractices within the medical institution. The implementation or the need of implementation of these reforms has increased in the insurance rates. This is because the policy implementer will be sourced outside the medical sectors and they need to be budgeted for. Therefore, it would be appropriate for the medical practitioners to provide their patients with required quality Medicare among other health care management requirements. It shoul d be noted that despite the positive intension of the proper and accurate of medical services and management to the patients, the availability and applications as well as the adjustment of medical malpractices laws and reforms have since attracted mixed reactions among nearly all the medical stakeholders. Some medical stakeholders think that application of the malpractice laws and

Why do people need self esteem Essay Example | Topics and Well Written Essays - 1500 words

Why do people need self esteem - Essay Example The significance and rationale for having self esteem can be well imagined by these words, â€Å"People with high self esteem know more about themselves.† (Campbell, 1990) Many would agree that positive attitudes about ourselves, our capabilities and accomplishments ideally should arise from our own evaluation of ourselves. Approval, applause and praise from others are enjoyable and it can certainly feel good to be on the receiving end of it, but the appraisal of us by others should not determine our sense of self-worth. individuals sometimes get in a bind trying to feel good about ourselves yet not wanting to come off appearing too conceited to others. It is the very act of needing to take into account how individuals lose genuine self-esteem. Instead, allow yourself to be your own judge of who you are. individuals cannot control how others feel but individuals can control how individuals feel about ourselves. Self-esteem means you can continue to consider yourself as an OK p erson despite being less than perfect. As narrated by DuBois in his article, â€Å"A high level of overall self esteem is generally facilitative of health and well being, but that these benefits can be obscured when maladaptive strategies are relied on to acquire and sustain positive self evaluations.† ... In social acceptability, self esteem is highly valued. Most of success and failures are bound with the interrelationship of our personality and self esteem level it carries. â€Å"We manage our existential terror by creating and putting our faith into a cultural worldview, and through the self-esteem that comes from living up to the standards of this worldview (Pyszczynski, et. al. 2004)†. Besides this, self esteem also has certain connections with level of anxiety and worry faced by an individual. â€Å"People need self-esteem to buffer the anxiety and avoid being paralyzed by it, so they can move forward toward their important goals. To get self-esteem, people must believe in a cultural worldview that specifies standards for what makes a person valuable, and they must believe they satisfy those standards.† (Crocker & Nuer, 2004) Existential terror shatters the personality and psychology of the sufferers badly and adversely. â€Å"The dual components of cultural world view and self-esteem mitigate the effects of existential terror, and that reminders of one’s mortality lead to the need for these psychological structures. This is known as the mortality salience hypothesis† (Pyszczynski et al., 2004) Why Self Esteem necessary for Student? Students make a large portion of population. They remain anxious and ambitious about their performance, competence and results in the examination. This creates a lot of worry and wonder for them. But, if self esteem is at high level, a student may feel relieved. They can achieve the highest goal with their high self esteem. â€Å"Pursuing self-esteem is an effective solution to the problem of anxiety, that it helps people achieve their important

Effect of Nutritional Deficiencies Occurring During Pregnancy

Effect of Nutritional Deficiencies Occurring During Pregnancy The type of nutrition that a mother gets during pregnancy, both qualitatively and quantitatively, can be the deciding factor in a childs well-being. A study1 showed that there was a small (70 g) but significant increase in birthweight among infants of mothers receiving multiple micronutrients as compared with infants of mothers receiving iron-folic acid supplements hence signifying the importance of giving not just the traditional supplements. It is essential that the mother intake a very healthy diet: according to American College of Obstetricians and Gynecologists (ACOG), pregnant women should increase their usual servings of a variety of foods from five basic food groups to include the following: Three to four servings of fruits and vegetables Nine servings of whole-grain or enriched bread, cereal, rice, or pasta for energy Three servings of milk, yogurt, and cheese for calcium Three servings of meat, poultry, fish, eggs, nuts, dried beans, and peas for protein Separate and specific supplements for the nutrients found in the above foods should only be taken to make sure all the requirements are being met, not as a replacement for a healthy diet. The specific nutrients required by women in the pre-pregnancy and pregnancy state have already been discussed. This section talks more about the effects that malnutrition (lack of specific essential nutrients) during pregnancy state will have on the health of a child. The effects being studied in this report focus more on cognition, language, social and emotional behavior. In order to properly identify the specific effects of malnutrition, it would be beneficial to first allocate a time-period during which development is most sensitive. This period is termed the critical period and extends from gestation to first 2 years of life. However this may vary study to study and also with reference to different aspects of development being studied. A Broad Perspective Maternal malnutrition, which amounts to a BMI of

Lesbian and Gay Teens Essay -- Teenagers Adolescents Homosexual Youth

Of the many emotions a gay man or woman feel, perhaps the most powerfully pervasive is fear. The fear of being found out is real enough, but the worry does not end there. There also lurks the fear of being called names, being assaulted, perhaps even killed. For adults these fears are horrible enough. For a lesbian and gay teenager, who lacks experience and life skills to cope with them, such fears can be overwhelming. Lesbian, gay, and bisexual youth face many problems as they realize they are homosexual. Often they don't know even one other homosexual person and feel very alone and misunderstood. They see very few role models, no one to identify with. No one knows their secrets, no one shares their pain. No one will stop others from name calling if the name calling is about homosexuality. Who would dare to speak up? No one speaks up, not in junior high and high school. College, perhaps; pride events are more easily seen then, but in high school no one speaks up. Imagine dearly loving someone else and having to keep it totally secret because if you don't you will be punished, cast out of your home by your family, not accepted by your friends, perhaps losing your job. This is the world of the lesbian and gay young person. The feelings homosexual youth face are only the beginning of the problem. As they recognize that they are different and discriminated against, they lose self esteem and become depressed. Many become suicidal and develop a feeling of extreme depression and helplessness. Homosexual youth can not speak up because of fear and misunderstanding. Not only do they face unrestricted discrimination and harassment at school, they often face similar or worse homophobia at home. Parents, unaware of their children's sexual orientation, often make cutting remarks about homosexual television characters, community members, or the orientation in general. They may not even recognize their comments, but the child is hanging on to every word, looking for at least a tiny bit of acceptance from family. Many times they find hate instead of acceptance, sometimes to the point of being kicked out of the house at age 14 or 15 when a homophobic parent does find out. This leaves them with nowhere to turn. Sometimes, what makes it so especially hard for gay teens is the very thing that protects them, their invisibility. For example, the lesbian, gay or bisexual te... ...on and independence occur then. Homosexual teen suicide, discrimination from all areas of life, and misunderstanding of homosexuality, both from the heterosexual community and from the homosexual youth who have not have access to information, would greatly reduce, or nearly disappear, if proper education was given in the schools to combat homophobia. Homosexual youth should not have to lie to hide their orientation from their parents, friends, and the rest of the community, just to stay alive. Even one teacher taking a stand for proper homosexual information in schools can make a difference. That one teacher may be the role model, one or several students needed to see to make them feel worthwhile and not suicidal. Too often though a teacher who stands up for equal rights and protection is cut down by the school administration and parents. However, even then a student may feel better that at least one person understands them and wants to fight for their rights. It can be the difference between hopelessness and a bit of hope. As more teachers, administrators, social workers, and other people speak up, the deadly silence and invisibility of homosexual youth begins to diminish.

Nike Business Essay

Analyse their strategic choices with their options- why they made the choices that they did and recommendations. Has their strategic focus changed? Look for critical success factors, matches and mismatches. Identify any key areas that have affected Nike. Look at tools of analysis e. g. swot analysis, pestle, value chain, porter’s 5 forces, shareholder matrix, resource view, 4 p’s, BCG matrix. etc and others to come to your answer. Introduction Nike operates within the sports footwear and apparel market. Originally designing and producing running shoes, their portfolio has broadened to include a wide range of sports and leisure wear. This is all endorsed by top sporting personalities. This environment is fairly stable although terrorism and Sars has affected consumer confidence and supply networks. Mission Statement In its mission statement Nike expresses that it requires doing business in a responsible way, leading to sustainable financial growth. With the advances in technology, HR practices, the well informed and trained work force, there is very little left to differentiate organisations. Being seen to go further than the minimum required on social issues can attract and retain customers. This green cleansing attracts attention to the organisation; they are viewed as caring and social responsible (Mullins, L. 2005). A report, on the business practices of Nike through its supply chain accused the organisation of being involved in poor working conditions, violations of labour rights, low wages and harassment of its workforce. Nike takes these reports seriously. On the basis of the research findings the company has intensified the monitoring of its suppliers (Hummels, H and Timmer, D. 004) Past options To build its business with all of its partners based on trust, teamwork, honesty and mutual respect; this is expected to be returned, expecting business partners to operate on the same principles. Rationale Nike does not want to only do what is required by law, but also do what is expected of a leader Future Options Review and monitor closer the actions of business partner s Rationale To prevent bad publicity, which can damage the organisation Critical Success Factor To demonstrate to consumers the high value within the organisation to CSR. Change of Focus Theorist Hummels, H and Timmer, D. 2004 agreed that these reports were needed, Although Mullin, L. 2005 stated that it could be just green washing Nikes Function Past options the company focus on design and development Rationale This reduces long term debt has the benefit of not tying capital up in plant and equipment Future Options Rationale Critical Success Factor Reduced size of premises therefore reduced costs. Vital to have innovative employees. Products are viewed as innovative Change of Focus Theorist Johnson, G & Scholes J 2004 agreed that this was a cost effective method of production Production Within several of these countries there have been problems with production, distribution and political problems. With the change in relationship between the USA and Vietnam and China, these are new production venues that Nike could explore. Past options Produce goods in the Far east Rationale Keeps costs down Future Options Vietnam and China Rationale New trade agreements, present sites are switching manufacturing to electrical goods Critical Success Factor Maintaining current standards, closer working relationships, retaining customer loyalty by guaranteed standard of product Change of Focus A shift to a more managed production Theorist All organisation need to watch changes in political and economical factors in their outsourcing. Johnson, G & Scholes J 2004, Shareholder Matrix Surrounding all organisations are stakeholders, all with varied levels of authority, power and interest towards the organisation Mendelow (1991) considered a matrix that classifies the level of power and interest a stakeholder has in an organisation. Although once each group of stakeholders is recognised, it cannot be assumed that their level of interest will remain the same (Mendelow (1991) cited in Scholes, K. Johnson, J 1997:198). Jones (1995) argue that the stakeholder framework is practical for considering business and society issues, because it identifies the sources of a corporation’s social obligations and its set of stakeholders (Jones (1995) cited in Rowley, T. 1998:28). Therefore by Nike concentrating on their stakeholders it has placed Corporate Social responsibility high on th eir agenda. The organisation has to demonstrate transparency in all actions and reporting. This can cause conflict with the shareholders. Common in stakeholder theory is compromises on both sides that can obviously haze over differences; this primary characteristic is accepted as contra-distinctiveness from the shareholder value. This was discussed by Friedman, (1993) that the ultimate purpose of a company should be serving the interests of its shareholders (Friedman, (1993) Value Chain Nike’s supply chain provides a clear view of the extent of the global nature of the company. Nike’s headquarters are in America; however, virtually all of its production takes place outside of the United States. Nike’s supply chain upstream begins with the materials used in the production of its products. Many of these materials used in production are available in the locations which the manufacturing takes place, but some specialised materials have to be imported to the manufacturing company. Past options Outsourcing of all production Rationale Reduced costs Future Options Outsource with stronger control Rationale Speed up reporting of any problems in production, the supply chain, the greater the distance the slower the reporting of problems Critical Success Factor Reduce problems associated with distance, i. e. uality, consistency and value Change of Focus Although still outsourcing, they would gain more control over production. Theorist Johnson, G & Scholes J 2004, agreed that Nike can be too far from the site of production Past options Target USA Rationale Demand and growth for footwear in the US was rapid. Future Options Future option is to enter EU markets Rationale To expand in to growing markets as US is near saturation. Critical Success Factor organic growth as well as by acquisition, also brand name, goodwill- therefore there is a match is CSF to succeed Change of Focus Maybe have to target marketing in a different way Theorist When markets are reaching saturation, new markets need to be identified to prevent decline in sales. Johnson, G & Scholes J 2004, Distribution And Retailers Nike has a strong network of retailers in 200 coutries world wide through distributors, licensees and sudsiduaries. Within the USA there are 18000 stores that retail nike products. These are well established channels. Nike made itself heavily dependant on one retailer Footlocker, representing 10% of their revenue. When Footlocker reduced their purchasing form Nike, it created a reduction in turnover in the short term. Organisations that are over dependant on one retailer are open to cash flow problems, if the retailer switches suppliers, reduces purchasing or ceases trading (Johnson, G & Scholes J 2004). Past options Although they have numerous retailers, they were heavily dependant on one out let chain Rationale To sell top of the range products Future Options To negotiate partnerships deals that allow for the choice of product for the retailer Rationale To prevent sudden withdrawal of products Critical Success Factor Customer being able to rely on source of product. If withdrawn they may find an alternative product Change of Focus Closer working partnerships Theorist Organisations that are over dependant on one retailer are open to cash flow problems, if the retailer switches suppliers, reduces purchasing or ceases trading. Johnson, G & Scholes J 2004 Nike has a futures, but can also ship overnight when needed. Although the futures method is currently working for Nike, Past options Futures ordering system Rationale a 6 month lead time for product orders, always knowing what is needed in production Future Options Rationale Critical Success Factor This is responsive to the market trends, but can also help retailers plan stock. Change of Focus Theorist Any change or threats within the markets could leave them overstocked (Groucutt, J. et al 2004) Sales In addition, consumer sales outside of the United States exceeded sales in the United States in 2003 with only 43% of the company’s sales coming from the US In Europe there are difficulties in entering the market, the single currency and the trade rules make entry difficult for large organisations. Past options Target the US Rationale Growing market, but is now reaching saturation Future Options Target new markets, including e-commerce Rationale To avoid a reduction in sales Critical Success Factor Entry to the markets, by advertising and targeting the audience. Ensuring accurate and quick picking of the customers order Change of Focus Shift to global marketing, selling world wide from the web targeting Generation Y. Theorist By tailoring marketing to the customer needs Nike has been successful in the past and continues to be today (Johnson, G & Scholes J 2004) Nike Branding Past options global brand Rationale Consumers are willing to pay a premium price for; as they imply credibility, high quality and up-to-date global trend. Future Options When companies are bought trade under their name Rationale Moving into a new market with a brand that is already global you can reduce cost of introductory and follow-up marketing programs. Critical Success Factor Ensures customer loyalty and to widen portfolio Change of Focus Concentrating on core products as Nike, allowing growth in new diverse markets Theorist significant scales of economy are achieved Aaker 2000, this is in terms of brand development, packaging and manufacturing Marketing Sports personalities have endorsed the Nike product, although with numerous different sports and countries targeted this has been costly. The amount each personality has received is considered high. This forces the competitors to market their products in the same way. Trends within the industry have increased the number of female consumers. With advertising Nike has targeted segments of the market, this costly. Nike should review their advertising policies (Groucutt, J. et al 2004). Past options Sports personalities have endorsed the Nike product, although with numerous different sports and countries targeted Rationale To target all types of sport by choosing personalities which are at the top of their sports. Future Options To chose personalities that appeal to a wider audience Rationale To reduce advertising costs Critical Success Factor Change of Focus Theorist Groucutt, J. et al 2004 4ps The athletic shoe industry is highly competitive as well as a demanding market where fierce competition, price conscience consumers, and constant changing market trends and fads have all been attributing factors in how a manufacturer responds. Highly focused brand includes Nike, Adidas, and Reebok, they target a precise market. However, there is evidence that a brand will widen its target market as it reaches a greater level of maturity. In the case of Nike, for example, there was a move into new sports areas away from the running heritage. Nike’s target audience has moved from more masculine towards female and Generation Y. Price is related to Product, through the characteristics of the brand, it’s packaging and overall image. People are buying into an ideal, not just the item. Consumers believe that there is a link between quality of a product and the price. Consumers question what they are getting for their money. Brand Management, customer awareness and loyalty, is directly linked to the price, therefore maintenance of the relationship between brand images; quality and price have to be consistent (Johnson, G & Scholes J 2004). Models Used In Analysis Swot Analysis This analysis will summarise key issues from the business environment and the strategic capacity of Nike. This can be used to judge future strategic options. Strengths Product Range Capacity for innovation Distribution expertise Single Brand Stars endorsement Contract manufacturing Large portfolio of products Weaknesses Single Brand Too many stars endorsement Contract manufacturing Spread portfolio of products Reliant on retailers Reduction of target market Opportunities New Markets E commerce Research and development Increase product line Product diversification Change target market New manufacturing countries Threats Competition Fashion Trends Contract manufacturing and copying of product (intellectual property) Consumer lifestyle changes Competition Bad press associated with Nike Outlets cancelling orders Sars Pestle This will consider environmental influences on the organisation, both in the past and with future strategic plans. Political Striking dock workers Political unrest in the production countries Terrorism in the home country Economic Slow down in the economy Reduction in consumer confidence Barriers of entry to the EU Contract manufacturing Socio-cultural Brand conscious consumers Change in buying habits in younger people Generation Y prefers other types of footwear Increase in the female share of the market Corporate social responsibility Technological Speed of change of product Design Ability Speed of News reporting Environmental Re use a shoe Sustainability philosophy Climate impact Legal Threaten action by underage workforce Poor employment record Corporate social responsibility Contract manufacturing and copying of product (intellectual property) Trade agreements Supply Chain Like every large IT undertaking, the team responsible for the implementation of Nike Supply Chain (NSC) began with a set of specific, stated goals: Enhancing Nike’s ability to respond to changing conditions; Reducing inventory and capital investment risk; Improving service to meet customer/consumer needs; Improving process, information and product quality; and Providing an efficient global supply chain with local implementation Porter’s 5 Forces This model is used to identify the sources of competition, and how to gain advantage over them. Potential Entrants Other sportswear manufacturers expanding their portfolio Cheap copies from the Far East Buyers The buyers of sports footwear have changed in the past decade. There has been and increase in women purchasing the shoes, Generation Y has a different tastes and purchasing methods. Substitutes When required for professional use there is no substitute goods, but as a fashion item there are many other goods that could be purchased. Suppliers Using production facilities in the Far East has give Nike economies of scale. Although there are now problems arising from these factories, they are switching to making there own goods, labour and political unrest causes delays in manufacturing and shipping of the goods, Competitive Rivalry Reebok, offering more choice of shoe, introducing endorsement by sports personalities, sponsoring sporting leagues Adidas have recovered from the problems that plagued them, and have a good product mix, covering a wide range of sports. BCG Matrix Nike is established within its markets, benefiting from economies of scale. This places them in the Cash Cows category on the Matrix. Cash cows market growth has slowed, and the products hold a fairly stable market share. Bibliography Books Aaker, D. (2000) Brand leadership Free Press, New York Doyle, P. (1998) Innovation in marketing Butterworth-Heinemann, Oxford Drawbaugh, K. (2001) Brands in the balance meeting the challenges to commercial identity Pearson Education, London Groucutt, J. et al (2004) Marketing Essential Principals and New realities Kogan & Page, Great Britain Johnson J & Scholes K (1997)(4th Edition)Exploring Corporate Strategy Prentice Hall, Hemmel Hempstead. Johnson, G & Scholes J (2004) (6th Edition) Exploring Corporate Strategy Prentice Hall, Hemmel Hempstead. Mullins, L. (2005) (7th Edition) Management and Organisational Behaviour Prentice Hall, Pearson, Harlow. Journals Hummels,H and Timmer, D. (2004) Investors in Need of Social, Ethical, and Environmental Information Journal of Business Ethics Jun 2004Vol. 52, Iss. 1 Kaler, J. (2003) Differentiating Stakeholder Theories Journal of Business Ethics Aug 2003. Vol. 46 Rowley, T (1998) A normative justification for stakeholder theory Business and Society. Mar 1998 Welch, J. (1997) Business ethics in theory and practice: Diagnostic notes. A prescription for value Journal of Business Ethics, Feb 1997. Vol. 16, Related Nike Resources On Business Teacher: Nike Case Study Nike SWOT Analysis

Challenges of Harmonization of Accounting System

QUESTION: Discuss the challenges of harmonization of accounting system. Accounting Standards are the statements of code of practice of the regulatory accounting bodies that are to be observed in the preparation and presentation of financial statements. The Generally Accepted Accounting Principles is comprised of a large group of individual accounting standards. Accounting Standards in other words can be stated as rules which govern the preparation of financial statements. They are the generally accepted accounting principles (GAAP). Where by accounting practices are the actual used practices by accountants.They are influenced by Accounting Standards, which govern the preparation of financial reports. Harmonization of accounting standards† can be defined as the continuous process of ensuring that the Generally Accepted Accounting Principles (GAAP) are formulated, aligned and updated to international best practices (GAAPs in other countries) with suitable modifications and fine t uning considering the domestic conditions. Harmonization is the process of increasing compatibility of accounting practices by setting bounds on their degree of variation.Harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29). According to Wolk et al. described harmonization of Accounting Standards as â€Å"the co-ordination or similarity among the various sets of national Accounting Standards and methods and formats of financial reporting†. (Kleekamper et al. , 2002) Kleekamperet al. xplain, that the aim of the international harmonization process of Accounting Standards is to reduce or overcome differences world-wide, in order to reach a better international Comparability of financial statements. International accounting harmonization can be defined as â€Å"the process of bringing international Accounting Standards into some sort of agreement so that the financial statements from different countries are prepared according to a common set of principles of measurement and disclosure† (Haskins et al. 1996:29).This harmonization is needed due to the globalization of businesses and services and increase in cross-border investments and borrowings and academicians, regulators and governments have been constantly striving to harmonize the local/domestic Accounting Standards(AS), also referred to as Generally Accepted Accounting Principles (GAAP), with the International Accounting Standards (IAS) issued by the UK based International Accounting Standards Board (IASB) (formerly the International Accounting Standards Committee-IASC).The IASB has been trying to harmonize international accounting principles since 1973. Further, the IASB and the International Organization of Securities Commissions (IOSCO) have been join tly working on harmonization since July 1995, and in May 2000 the IOSCO finished its review of the IAS and recommended usage of certain IAS, supplemented with reconciliation, disclosure and interpretations. Some benefits of harmonization of accounting practices is as follows * It ensures reliable and high quality financial reporting and disclosures. In certain cases, it can prove to be crucial to the economic and financial development of a country * It enables a systematic review and evaluation of the performance of a multinational company having subsidiaries and associates in various countries wherein each country has its own set of GAAP * It makes the comparison of the performance of a company against its domestic and international peers easier and more meaningful * It is a precursor for accessing international capital markets which can, in turn, reduce the capital cost and consequently, improve the performance of a company * Multinational companies, the multinational companies be nefit from closer harmonization for the following reasons a) Access to international finance is easier, the international financial markets understand the financial information presented to them more easily. If the information is provided on a consistent basis between companies irrespective of their country of origin. b) Improved management control, in a business operating in several countries management control is improved. Internal financial information is more easily prepared on consistent basis if externally required financial information is required on a uniform basis. c) Consolidation of financial statement is easier ) A reduction of auditing cost due to harmonized accounting practices and standards. e) A transfer of accounting staff across national borders would be easier f) It would be easier to comply with reporting requirements of overseas stock exchanges. g) Appraisals of foreign entities for take over and mergers would be more straightforward. * International economic gr oupings, international groupings like EU (European Union) could work more effectively if there were international harmonization of accounting policies. Part of the function of international groupings is go make cross-border trade easier. Similar to accounting regulation would help this process. Government of developing countries would save time and money if they would adopt international standards and, if these were used internally, governments of developing countries could attempt to control the activities of foreign multinational companies in their own country. These companies could not hide behind foreign accounting practices which are difficult to understand. * Tax authorities, it will be easier to calculate the tax liability of investors, including multinationals who receive income from overseas sources. * Large accounting and auditing firms would benefit as accounting and auditing would be much easier if similar accounting practices existed throughout the world.Despite the imp ortance of harmonizing accounting standards, there still challenges facing harmonization of accounting standards between the member countries using IFRS (international financial reporting standard) and also between United States using US GAAP. These challenges are brought about different tax laws, different culture, different legal requirement, nationalism and different needs of financial statements. Speaking of harmonization we should put in consideration of International accounting standard board (IASB) based in UK and Financial accounting standard board (FASB) based in US. The  International Accounting Standards Board  (IASB) is the independent,  accounting standard-setting body of the  IFRS Foundation.The IASB was founded on April 1, 2001 as the successor to the  International Accounting Standards Committee  (IASC). It is responsible for developing  International Financial Reporting Standards  (the new name for  International Accounting Standards  issued afte r 2001), and promoting the use and application of these standards. The  Financial Accounting Standards Board  (FASB) is a private,  not-for-profit organization  whose primary purpose is to develop generally accepted accounting principles  (GAAP) within the  United States  in the public's interest. The  Securities and Exchange Commission  (SEC) designated the FASB as the organization responsible for setting accounting standards for public companies in the U. S.It was created in 1973, replacing the  Committee on Accounting Procedure  (CAP) and the  Accounting Principles Board  (APB) of the  American Institute of Certified Public Accountants  (AICPA). The FASB's mission is â€Å"to establish and improve standards of financial accounting and reporting for the guidance and education of the public, including issuers, auditors, and users of financial information. † To achieve this, FASB has five goals. * Improve the usefulness of financial reporting by focusing on the primary characteristics of relevance and reliability, and on the qualities of comparability and consistency. * Keep standards current to reflect changes in methods of doing business and in the economy. Consider promptly any significant areas of deficiency in financial reporting that might be improved through standard setting. * Promote  international convergence of accounting standards  concurrent with improving the quality of financial reporting. * Improve common understanding of the nature and purposes of information in financial reports. The two boards have been making efforts to harmonize the accounting principles, as of September 2011, there was a push to harmonize, or integrate, the accounting standards of the United States, which operates under Generally Accepted Accounting Principles (GAAP), with International Accounting Standards (IAS).The rationale is that it would level the playing field for global businesses by providing regulators, auditors and decis ion-makers (investors) uniform information based on the same accounting methodologies. Supporters believe that this would improve accountability, reduce international transactional and exchange rate risks and improve information transfer to enhance economic policy decision-making. The difference between IAS and US GAAP is that the former is more principle based and the later is rule based. The following are Challenges to harmonization of accounting systems. Licensing and Enforcement, Individual accountants, CPAs and tax lawyers worldwide would need to comply with and obtain licensing through an internationally accepted rules-making body. If he international body lacks enforcement authority, there is no prosecutorial authority for breaking international laws. However, if the international body does have prosecutorial authority over a U. S. citizen, there would arise jurisdictional and constitutional issues regarding the rights of an international body's rights to prosecute an America n under international law. Finally, issues arise from the perspective of U. S. -only based businesses regarding forced compliance IASB standards are principles-based. Thus the countries that have rules-based standards are expected to experience considerable difficulty in harmonization of their standards with IFRS. There are challenges that IASB and nations adopting IFRS need to address in the coming days.One big challenge for countries adopting IFRS is the shortage of manpower and more particularly, IFRS-trained manpower. For case in point, with just six months to go before China’s listed companies adopt IFRS, demand for accountants is rising and could run into millions in the coming years, if the new standards are rolled out for all of the country’s companies and not just the listed ones. Accountants say that the challenge for China, as it scrambles to meet the accounting shift deadline, will lie in getting its over-1,100 listed companies to establish the appropriate financial reporting systems and in training enough qualified accountants by January. The risk is that some of these companies may fail to make the transition on time.Estimates reveal that China has a shortfall of 300,000 qualified accountants and is likely to require a further three million over the coming years to keep pace with its current rate of economic growth Difference purpose of financial reporting, in some countries the purpose is solely for tax assessment, while others it is for investor decision making, Different legal systems, these prevent the development of certain accounting practices and restrict options available. The Accounting world can be divided into â€Å"those countries which have a ‘legalistic’ orientation toward accounting and those with a ‘non legalistic’ orientation† (Nobes et al. , 1997:8). The non-legalistic approach can be found in countries, which use common law. In Common law countries, Accounting does not depend upon law. Accountants (professional organizations) arrange accounting rules. Hence, it is the private sector, which determines Accounting and not the law (Choi et al. , 2002). The task of the legal system is to give an answer to a specific case rather than to formulate general rules for the future (Choi et al. 2002). The legalistic approach can be found in countries, which use the so called code (or codified) law. In contrary to the common law, the codified law system needs to develop rules in detail for the Accounting and financial reporting (Nobes, 1994). This means that â€Å"Accounting rules are incorporated into national law and tend to be highly prescriptive and procedural† (Choi et al. , 2002:43). In these countries the role of law is to describe behavior, which isconsidered to be acceptable in the society (Choi et al. , 2002). Different user groups, countries have different ideas about who the relevant user groups and their respective importance.In USA investor and credit groups are given prominence, while in Europe employees enjoy a higher profile. Provider of finance, there three main sources for external capital are shareholders, banks and government (Hill, 1999). It varies from country to country, which of these three provides most of the financial capital to companies. In countries like Germany and Italy banks provide companies with capital. In countries like England and the United States shareholders provide companies with capital. The government is the provider of capital in countries like France and Sweden. (Hill,1999) This diversity of capital providers means that Accounting Practices differ in order to satisfy needs of capital providers.In the case of shareholder ownership, (e. g. in the U. K. and the U. S. ), information disclosure will be more important than in countries, where capital is raised from banks or governments. This is explained by the fact that in the latter countries information will be transmitted more directly. (Radebaugh a nd Gray, 1997) It is impossible for a company to inform each shareholder with its specific information needs, because they are a big and unorganized group. Therefore financial statements in the US and UK are â€Å"oriented toward providing individual investors with the information they need to make decisions about purchasing or selling corporate stocks and bonds† (Hill, 1999:593).Tax laws, the key question here is to ask, how much taxation regulations determine Accounting measurements. In countries like the U. S. , U. K. and Netherlands there is no interplay between tax and Accounting law. When Accounting Standards are developed, the only focus is how to conduce the information function. Questions about taxation are not considered in those countries (Achleitner, 2000). In contrary, in nations as France and Germany, tax and Accounting Systems are ruled equal (Nobes and Parker, 2000). There is the principle of decisiveness in continental European countries. This means that the profit of the balance sheet is at the same time the foundation to snap income taxes (Achleitner, 2000).In Tanzania income tax act is in dis agreement with some accounting procedures like computation of depreciation, Bad debts and therefore disagree on how accountant compute organization profit and therefore in Tanzania should prepare to set of financial statement one for tax purposes and the other for other users of accounting information. Cultural differences result in objectives for accounting systems differing from country to country for example Islamic laws does not recognize the use of interest rate. The lack of strong accountancy bodies, many countries do not have strong independent accountancy or business bodies which would press for better standards and greater harmonization.Unique circumstances, some countries may be experiencing unusual circumstances which affect all aspects of everyday life an d impinge on the ability of companies to produce proper reports, for example hy perinflation, civil war, currency restriction. Nationalism is demonstrated in an unwillingness to accept another country’s standard. The Financial Accounting Standards Board (FASB) in the U. S. is responsible for setting accounting standards based primarily on â€Å"Federal securities laws and state CPA licensing laws. † All countries have specific securities laws, tax laws and banking and financial regulations that dictate accounting principles. Furthermore, in the United States, there are individual state laws that govern business, banking and insurance activities. Adopting international accounting standards would not only conflict with U. S. tatute law, but also constitutional law associated with â€Å"states' rights. † Stable Platform, Beginning in 2005, all 7,000 EU publicly traded companies are required to apply IFRS in the preparation of their consolidated financial statements. This represents yet another challenge as preparers of financial statements fro m Latvia to Portugal and from Poland to Sweden grapple with unfamiliar requirements. In preparation for this sweeping change, the IASB completed its â€Å"stable platform† of standards in March 2004. New and revised standards included five new IFRSs and 17 amended IASs, resulting from the IASB’s Improvements Project and Phase I of its Business Combinations Project.Some of the more significant revisions to IFRS that resulted from these projects include: * The LIFO method for costing inventories is no longer allowed; *   The concepts of â€Å"fundamental error† and â€Å"extraordinary items† are eliminated; *   Trading securities are now included in a larger defined category of financial instruments â€Å"at fair value through profit or loss† and entities may designate any financial asset or liability into this category (commonly referred to as â€Å"the fair value option†); *   Fair value hedge accounting may now be used more readily fo r a portfolio hedge of interest rate risk; *   Guidelines for share-based payments have been added;   The pooling-of-interests method for business combinations is no longer allowed; *   Goodwill is no longer amortized, and negative goodwill is not recorded in a business combination World wide acceptance, National accounting standards are highly politicized and there is often a natural tendency to place the interests of the national economy ahead of those of the global economy. Private sector businesses and professional accounting bodies also have a vested interest in accounting practices and financial reporting. Pressure from these groups to change or reject certain standards can carry a lot of weight with political decision makers. Adopting international financial standards is met with additional challenges in developing countries. They often lack the resources and infrastructure to adapt national legal and legislative frameworks in which to house the standards, making proper implementation difficult.Training and Retraining, When a country decides to harmonize with the international standards, its companies, accountants and auditors need to be retrained in the new standards and reporting procedures for financial statements. College and university programs in this field also have to undergo significant changes in order to educate new people entering the profession. Before any of this can happen, trainers and professors will require training so they can instruct professionals and students. This will require the development of new learning materials and curricula, new examinations for professional licensing and new accounting software and reporting systems. To further complicate matters, the adoption of harmonized standards has to be phased in, so for a number of years, two different systems are in operation. Such a omplex transition requires a lot of safety mechanisms to ensure it achieves uniform results. To sum up with, Harmonization of financial statem ent is very crucial for accounting profession and also for the global business growth especially for multinational companies which will now find easily in preparation of parent and subsidiary financial statement since have to be prepared according to IFRS. IFRS IS very important to developing countries like Tanzania such as increasing confidence of investors, reduce cost of doing business, facilitate smooth operation of international groupings like EAC and the countries accountant become competitive worldwide. REFERENCES WORD LENGTH: 3517 words Arbnor, I. Bjerke, B. (1997): Methodology for Creating Business Knowledge, Sage Publications, Thousands Oaks, 2nd edition. Ghauri, P. ; Gronhaug, K. (2002): Research Methods in Business Studies, Prentice Hall, London. Choi, F. ; Frost C. ; Gary, K. (2002): International Accounting, Prentice Hall, New Jersey, 4th edition. Choi, F. ; Mueller, G. (1992): International Accounting, Prentice Hall, New Jersey, 2nd edition. Epstein, B. ; Mirza, A. (2 001): IAS, Interpretation and Application, John Wiley ; Sons, New York. Ghauri P. ; Gronhaug, K. ; Kristianslund, I. (1995): Research Methods in Business Studies: A practical guide, Prentice Hall, Bodmin. Gummesson, E. 2000): Qualitative Methods in Management Research, Sage Publications, Inc, Thousand Oaks, 2nd edition. Helgesson, T. (1996): Culture in International Business: an Introduction, Academia Adacta, Lund. Hill, C. (1999): Competing in the Global Marketplace; Irwin McGraw Hill, Boston, 3rd edition. Hofstede, G. (1991): Cultures and Organizations: Software of the Mind, McGraw-Hill Book Company, New York. Howard, K. ; Sharp, J. (1983): The Management of a Student Research Project, Gower Publishing Company Ltd. , Aldershot. Johansson, L. (2000): Introduktion till Vetenskapsteorin, AIT Falun AB, Stockholm. Kam, V. (1990): Accounting Theory, John Willey and Sons, New York, 2nd edition. 70 Kleekamper, H. ; Kuhlewind, M. ; Alvarez, M. 2002): Grundlagen, Ziele, Organisation, Entwic klung und Bedeutung des IASB, in: Rechnungslegung nach International Accounting Standards (IAS), editedy by Baetge, D. ; Kleekamper, H. ; Wollmert, P. ; Kirsch H. (2002), Schafer-Poeschel, Stuttgart, 2nd edition. Naciri, A. ; Hoarau C. (2001): A comparative analysis of american and french financial Reporting philosophies: the case for international Accounting Standards, in: Advances in International Accounting, edited by Sale, J; Salter, S; Sharp, D. (2001), Elsevier Sience Ltd, Oxford. Nobes, C. ; Parker, R. (2000): Comparative International Accounting, Financial Times – Prentice Hall, Hartlow. Nobes, C. 1999): Towards a General Model of the Reasons for International Differences in Financial Reporting, in: International Accounting and Comparative Financial Reporting, edited by Nobes, C. (1998), Edward Elgar Publishing Limited, Cheltenham. Nobes, C; Mueller, G; Gernon, H; Meek, G. (1997): Accounting an International Perspective, Richard D. Irwin, Inc; Chicago, 4th edition. No bes, C. (1994): Accounting Harmonisation in Europe: Process, progress and prospects, FT Business Information Ltd, London. North, D. (1990): Institutions, Institutional Change and Economic Performance, Cambridge University Press: Cambridge. Miles, M. ; Huberman, A. (1994): Qualitative Data Analysis – An expanded source book, Sage Publications, Inc, Thousands Oaks, 2nd edition. Mueller, G. 1997): Harmonization Efforts in the European Union, in: International Accounting and Finance Handbook, edited by Choi, F. (1997), Wiley and Sons, New York, 7th edition. Mueller, G. ; Gernon, H. ; Meek, G. (1991): Accounting – an International Perspective; Richard D. Irwin, Inc; Homewood, 2nd edition. Radebaugh, L. ; Daniels, J. (2001): International Business, Environment and Operations, Prentice Hall, London, 9th edition. Radebaugh L. ; Gray S. (1997): International Accounting and multinational enterprises, John Wiley and Sons, New York, 4th edition. Remenyi, D. ; Williams, B. ;Money A . ; Swartz E. (1998): Doing Research in Business and Management: An Introduction to Process and Method, SAGE Publications, London. 71 Riahi-Belkaoui, A. 2000): Accounting Theory, Thomson Learning – Business Press, Padstow, Cornwall, 4th edition. Roberts, C. ; Weetman, P. ; Gordon P. (1998): International Financial Accounting – a comparative approach, Financial Times Pitman Publishing, London. Samuels, J. ; Piper, A. (1985): International Accounting: A survery, Croom Helm, London. Wolk, H. ; Tearney, M. ; Dodd, J. (2001): A Conceptual and intestinal Approach: Accounting Theory, South-Western College Publishing, 5th edition. Wollmert, P. ; Achleitner A. (2002): Konzeption der IAS: Rechnungslegung, in: Rechnungslegung nach International Accounting Standards (IAS), edited by Baetge, D. ; Kleekamper, H. ; Wollmert, P. ; Kirsch, H. (2002):, Schafer-Poeschel, , Stuttgart, 2nd edition.

How To Talk To Prospects At Every Stage Of The Marketing Funnel

How To Talk To Prospects At Every Stage Of The Marketing Funnel A funnel is a way to visualize your prospects’ journey through the marketing and sales process. Figure out where in the funnel they are at from the unaware to the purchase stage. So, it’s time to put fun back into that funnel! Today, we’re talking to Emma Tupa, ’s marketing automation strategist. She shares how to create personas, find a voice, breakdown funnel stages, and change communication tactics. Marketers, do you know who you’re talking to? Create buyer personas collection of prospect characteristics based on research Ways to create buyer personas depending on the stage of your business Research and information lets you pinpoint your ideal customers and target them with specific messaging Find your tone and voice to input personality into copy and effectively communicate in the customers’ language Top of the Funnel or TOFU: Prospects in unaware or pain aware stage; use interesting and informational, but not intense content, to soft sell Middle of Funnel or MOFU: Prospects in the solution aware to product aware stages; content connects dots between the pain and the best solution for it Bottom of the Funnel or BOFU: Prospect are potentially purchase ready and in the most aware stage; content is geared to converting through calls to action Marketing is a science; involves reacting and re-engaging with prospects to get them down the funnel Differences between marketing and sales materials, including emails Links: G2 Crowd How to Map Content to the Marketing Funnel Autopilot Why Your Customer Is The Key To Skyrocketing Conversion Rates with Talia Wolf from Get UpLift Joanna Wiebe Kathryn Nyhus Write and send a review to receive a care package If you liked today’s show, please subscribe on iTunes to The Actionable Content Marketing Podcast! The podcast is also available on SoundCloud, Stitcher, and Google Play. Quotes by Emma Tupa: â€Å"That’s really the key creating your buyer personas. They’re crucial to figuring out who you’re actually talking to.† â€Å"Once you have all that information, you can really start to pinpoint your ideal customers and then start targeting them with specific messaging.† â€Å"Conversions to us are if a prospect is moving down the funnel, we consider that a conversion from stage to stage, not just if they become a customer.†

Tourism Assignment Example | Topics and Well Written Essays - 3000 words

Tourism - Assignment Example After an analysis of the existing environmental regulations of the Seven Sisters Country Park, this dissertation will identify proposals which will reduce the negative impact of tourism and increase its positive aspects. Seven Sisters Country Park (SSCP) is a well known ecological landmark in the Sussex County. Seven Sisters Country Park encompasses a wide variety of animal habitats and scenic sites inside its 279 hectare periphery. The Seven Sisters Country Park takes its given name from the well-known chalk cliffs of the Sussex coast. This coastline has been declared as a heritage site and the southern periphery of the park offers a good view of the coastline. The Park encompasses an unique ecosphere, one of the extremely rare undisturbed river estuary system in South East England, and This ecosphere is of unique interest to the academics of a variety of disciplines. Seven Sisters Country Park is within the following administrative bodies the Sussex Downs chapter of the Area of Outstanding Natural Beauty (AONB), the Sussex Heritage Coast, and Seven Sisters Voluntary Marine Conservation Area (SSVMCA). The Park provides an environment of extraordinary splendor and also provides various opportunities for privacy and isolation. The Seven Sisters Country Park also provides the locale for an unusually varied flora and fauna, making the Seven Sisters Country Park an attractive destination for the visitors. About 360 000 visitors visit the Seven Sisters Country Park every year, The location of Seven Sisters Country Park makes it an ideal stopover for the visitors many using the Park as a gateway to the Cuckmere Valley and the famous Heritage Coast. Monetary resources and commitment are required to ensure that the Seven Sisters Country Park reflects the outstanding quality of its surroundings and the hopes of the public. Current environmental issues and research on sustainable tourism The sustainable development is often defined as "development which meets the needs of the present without compromising the ability of future generations to meet their own needs"; in the modern scenario concepts such as 'environmentally aware businesses' 'green industry', 'ecologically sensitive modernisation' are used widely in modern management (Mol, 1995; Jnicke, 1993; Schmidheiny, 1992). This definition is unclear and is open to multiple interpretations; however it has turned out to be the guiding standard and the basis for developing the economic and environmental policy of many countries in the First and Third worlds. Modern industry has also accepted the perils of polluting the environment. The World Tourism Organization has defined sustainable tourism as "tourism which meets the needs of present tourists and host regions while protecting and enhancing opportunity for the future" (Stabler,1997) Changes in preferences of the common man who attributed a high value to an unspoiled habitat as a holiday destination contributed considerably to the value of the environment as one the most important components of the tourism business, and has led to various forms of tourisms like rural tourism ,nature tourism, ecotourism etc. These adapatations of tourism are

Answer the following question after reading Heart of Darkness How are Essay

Answer the following question after reading Heart of Darkness How are women treated andor portrayed in Conrad's 'Heart of darkness' - Essay Example Conrad possibly employs women characters in his short novel "Heart of Darkness" in a way that reflect the archaic perspectives concerning women, and takes more primitive demeaning view point (Conrad 2000). Three major characters in this story namely, the aunt of Mr. Marlow, the African mistress of Mr. Kurtz, and his fianc are used to present different moods and apply twist to the story. Conrad also used two knitting women to symbolize the nature of human fate and to enlighten Mr. Marlow, before his departure to the dark region of Africa, the chaos and anarchy employed by western colonizers on the black African natives. Whether Conrad's treatment of women in Heart of Darkness project extraordinarily complex male understanding of women, or puts the reader to contrasting pictures of women is interesting to explore. Characterization of women in the ancient Greek to the present, and view point of Conrad calls for a rational view. Greek literature display power and authority in women and Homer was a master in presenting women in this role. For understanding Conrad, a deep and critical analysis of the social system and male prejudice about women, during the period of writing "Heart of Darkness," is essential to understand his motive in presenting three major characters in different colors in this novella. ... Greek literature, particularly The Odyssey of Homer, present woman as strong driving force behind man and the characters Penelope, Naussica, and Anticlia are good examples. Penelope, a faithful and loving wife of Odysseus, is a perfect, devoted, strong person and "blessed in the possession of a wife endowed with such rare excellence of understanding and so faithful to her wedded lord." (Homer 2000 p.256). It clearly depicts the powerful role of women in Greek literature. Conrad also used women very sparingly in Heart of Darkness, but in a way that reflect the archaic perspectives concerning women, and takes more primitive demeaning viewpoint. In Heart of Darkness no explicit narrative is used by Conrad to describe women's role except a whole page on the African woman, that too towards the end of the story. Conrad used only three major female characters in the form of: an influential aunt of Mr. Marlow in the beginning; the savage, imposing Black African women, the mistress of Mr. Kurtz in the middle; and the modest white lady, the intended of Mr. Kurtz in the end of the story. The white and black female characters are presented in contrasting status and it is a reflection of prejudice present in Conrad. Marlow considers white women as the keepers of the flame at home and the purest form of belief in their society. In the words of Marlow, "I tried the women. I, Charlie Marlow, set the women to work-to get the job" is clear example to show that in the view of Conrad women are simple medium to attain the men's ambitions (Conrad. 2000. p. 22). Again the male exploitive notion drove Marlow to his aunt, an 'enthusiastic soul' whom knew the wife of a very 'high personage in the Administration" and she was determined to make no end a fuss to get him appointed