Brand Analysis Essay Example | Topics and Well Written Essays - 1000 words

Brand Analysis - Essay Example Nike was begun in the mid 1960s when Phillip Knight, the Chief Executive Officer and William Bowerman, joined forces to build up a coach’s thought of assembling items that would assist with improving the consumers’ execution, who were competitors, on the track (Coucha, 2011). Nike wandered into it with the guarantee to make conceivable â€Å"authentic, athletic performance† with their shoes (Schmidt and Chris, 2002). That turned into their image guarantee. The brand picture that Nike at first propelled was absolutely an American symbol, related with superior, forceful and creative top male competitors. These competitors were viewed as achievers, in accordance with what Nike expected to present to the buyers (Coucha, 2011). In conveying their item related guarantee, Nike joined the developing vigorous exercise field which was affecting the plan of shoes towards being increasingly trendy, but less solid. Albeit different producers were utilizing articles of clothin g to fabricate shoes for the heart stimulating exercise showcase, Nike adhered to calfskin, which was all the more durable however thought to be less trendy (Kunde, 2002). As a major aspect of broadening their non substantial guarantee, Nike took to the corporate scene by grasping the worldwide social obligation. At first, it was a response to open resistances identifying with their work rehearses in Asia. To rescue their picture, they changed their corporate work methodology, battling to be the business chief in specialist relations. They renovated their plants and improved the working conditions on their premises in Asia. Pay bundles for work were raised and new worldwide measures applied. They made a Corporate Responsibility Division to mirror their goal to think about the ‘World group of Nike† (Schmidt and Chris, 2002). A brand’s observation and acknowledgment are impressively affected by its visual introduction. For viable visual brand personality to be accom plished, the utilization of specific and reliable visual components is basic (Schmidt and Chris, 2002). To make a qualification, a logo, hues, text styles, and realistic components are utilized. As far as visual character, Nike’s logo of the â€Å"swoosh† is exceptional and simple to recall by customers. All around, there is a 97% acknowledgment and mindfulness for the Nike logo and brand (Coucha, 2011). This is additionally moved by partner themselves with athletic superstars with comparable characters as the Nike brand. Models incorporate Michael Jordan the b-ball saint and Michael Johnson the runner. To expand their significance in the European market, Nike started connecting themselves with celebrated European games characters while keeping up their standards of choosing names that coordinated the Nike character of super achievers. Such names included Eric Cantona and Roberto Mandeni. They likewise supported neighborhood, European groups like Borussia Dortmund and Paris holy person Germain. This had an intrigue that made them a commonly recognized name in Europe (Holt, 2004). Promoting procedures were altered to mirror the similitudes of European nations with the United States as a methods for managing the assorted culture contrasts. When contrasted with Adidas, the German goliaths, Nike depicts a progressively self expressive and passionate character in its image picture. This gives for a difficult, dedicated and winning attitude with an attention on

Charlotte Beers at Ogilvy Mather Worldwide free essay sample

Harvard Business School 9-495-031 Rev. October 12, 1999 Charlotte Beers at Ogilvy Mather Worldwide (An) It was December 1993, and during the previous eighteen months, Charlotte Beers possessed discovered little energy for reflection. Since taking over as CEO and director of Ogilvy Mather Worldwide in 1992, Beers had concentrated every one of her endeavors on diagramming another course for the world’s 6th biggest publicizing organization. The way toward making a dream with her senior supervisory group had beenâ€by all accountsâ€painful, muddled, and riotous. Brews, be that as it may, was satisfied with the outcomes. Ogilvy Mather was currently dedicated to turning out to be â€Å"the organization generally esteemed by the individuals who most worth brands. † During the previous year, the office had recaptured, extended, or won a few significant records. Certainty and vitality seemed, by all accounts, to be coming back to an organization the press had marked â€Å"beleaguered† just two years sooner. However, Beers detected that the change exertion was as yet delicate. We will compose a custom exposition test on Charlotte Beers at Ogilvy Mather Worldwide or then again any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page â€Å"Brand Stewardship,† the agency’s theory for building brands, was not surely known underneath the top level of officials who had worked with Beers to build up the idea. In 1950, Ogilvy’s battle for Hathaway included a recognized man with a bruised eye fix, a thought that expanded deals by 160% 1David Ogilvy, Blood, Beer, and Advertising (London: Hamish Hamilton, 1977). Research Associate Nicole Sackley arranged this case under the oversight of Professor Herminia Ibarra as the reason for class conversation as opposed to show either compelling or ineffectual treatment of a regulatory circumstance. Copyright  © 1995 by the President and Fellows of Harvard College. To arrange duplicates or solicitation consent to repeat materials, call 1-800-545-7685, compose Harvard Business School Publishing, Boston, MA 02163, or go to http://www. hbsp. harvard. edu. No piece of this distribution might be duplicated, put away in a recovery framework, utilized in a spreadsheet, or transmitted in any structure or by any meansâ€electronic, mechanical, copying, recording, or otherwiseâ€without the consent of Harvard Business School. 1 495-031 Charlotte Beers at Ogilvy Mather Worldwide (An) and ran for a long time. Different well known battles included Maxwell House’s â€Å"Good to the Last Drop† propelled in 1958 and American Express’s â€Å"Don’t Leave Home Without It,† which appeared in 1962. Courteous fellows with Brains David Ogilvy permeated his agency’s culture with the equivalent â€Å"first class† center that he requested of imaginative work. Representatives were â€Å"gentlemen with brains,† treating customers, shoppers, and each other with deference. â€Å"The customer isn't a moron,† reproved Ogilvy. In a particularly British manner, collegiality and graciousness were exceptionally esteemed: â€Å"We loathe savagery.

More IAP updates

More IAP updates The Maslab 2007 competition (the culmination of the class for which Ive been TAing this IAP) is tomorrow evening, and I am excited. The teams have been working very hard, and dealt well with setbacks. There was an interesting incident yesterday evening (I wasnt there) when one team accidentally shorted their battery and their robot caught on fire! But now they have a new battery, and their robot is fine, so they should be good to go tomorrow. I hear from a friend who knows that team very well that they proudly sent out some photos of their robot without giving any context for the photos, and that she asked them, Er, whats with the smoke? or something to that effect. Some students in the lab have fallen asleep at their laptops or on chairs. Im guessing those were the ones who pulled all-nighters or close to it. I remember what that sort of thing was like last year! It has been very cold recently, and there has been some snow, leading to a lot of frosh from warm climates making exclamations like OMG the snow is COLD! and amusing everyone else. I remember my first winter at MIT, which was pretty cold. It was December, and I was going out with a friend and her roommate to celebrate her birthday. It was cold and windy, but she, being from Chicago, thought nothing of it. We walked all over Boston because she couldnt decide where she wanted to eat. I had only limited experience with that sort of cold and almost none with that much snowand the roommate was from India and having her first snow experience! Finally, we explained that at this point we were willing to eat just about anywhere as long as it had a heater and an intact roof. We did gun defense in Jiu Jitsu last night (in the self-defense PE class). The idea is not to play hero and to attack a mugger with a gun who would otherwise have just run off, but to be able to defend yourself in a situation where it looks like the person might actually shoot you. We used rubber guns, and worked in pairs, with one person yelling BANG! The advanced class finally shut the door between the two rooms because they were sick of our noise. :) I played in the Assassins Guild tenday game. My character even survived game, which was no small feat in this particular game, as the same could not be said of 28 (out of 52 total) other characters. The publicly accessible game info lives here, and you can even get an idea of what was going on and what the plots were if you read the scenario and wrapup documents. Theres even a photo gallery from the first few days of game (I know I dont give you guys a lot of photos in my entries these days, so I figured you might enjoy knowing where some photos were). Im pretty sure that one of the award-winning players from the game is someone who used to occasionally comment on this blog a long time ago. I have other friends spending their IAP learning glassblowing, metalworking, archery, new programming languages, and so on. If you come to MIT, what do you want to do during IAP? This years offerings are viewable here.

The Life Of A Slave Girl By Frederick Douglass And Harriet...

Frederick Douglass and Harriet Jacobs are both prominent influential authors of the Reform Era. Both writers, who spring forth from similar backgrounds and unimaginable situations, place a spotlight on the peculiar circumstances that surrounded the lives of the African American slaves. After reading and analyzing both Incidents in the Life of a Slave Girl, and the Narrative of the Life of Frederick Douglass; readers discover the horrifying truths that belong to the past in connection to slavery. Slavery is a cruel hand to be dealt, however, in the eyes of innocent children, it is as if they were like all other children except with a few chores. Douglass and Jacobs childhood experiences are quite similar and vary all the same. For†¦show more content†¦Like Douglass, Jacobs father was also white and her mother died when she was very young. The special thing about these two authors is that they both received some sort of education as a slave child. Jacobs received her education from her first mistress. Jacobs states, â€Å"While I was with her, she taught me to read and spell; and for this privilege, which so rarely falls to a lot of a slave, I bless her memory,† (922). She goes on to tell how she loved her mistress and how she hopes that her goodly, Christian mistress would love her enough to leave her free. Harriet learns this to be a false hope and is left to her mistress s niece. One of the unfortunate truths of slavery is that these people were seen as property like they were cattle. Many of the male slave owners would have forced relationships with their young female slaves, and this way they would have children. This occurred so often that they installed a law stating that, the child should follow the condition of the mother. Douglass was born a slave, fathered by a white man. During this time he was taught the Christian way (how ironic considering adultery is considered a sin). Religion was used as a way to keep slaves, â€Å"He that knoweth his master’s will, and doeth it not, shall be beaten with many stripes,†(1041). As a young slave Frederick witnessed many terrible things including the beating of his Aunt. He recalls the encounter between her and his master,Show MoreRelatedThe Life Of A Slave Girl By Harriet Jacobs And Frederick Douglass1618 Words   |  7 Pagesthat slaves faced, and constructs a bridge that connects the gap between t he readers to the slaves who are subjected to the endeavors and hardships as seen through autobiographies of many former slaves such as Harriet Jacobs’s and Frederick Douglass’s. Jacobs’s â€Å"Incidents in the Life of a Slave Girl† and Douglass’s â€Å"Narrative of the Life of Frederick Douglass† both illustrate great examples of the obstacles and barriers that slaves had to overcome. The protagonists in both stories, Harriet JacobsRead MoreThe Life Of Frederick Douglass And The Life Of A Slave Girl1475 Words   |  6 PagesJamiya Brooks Comparative Paper November 18, 2014 The Life of Frederick Douglass the Life of a Slave Girl The Narrative of the Life of Frederick Douglass and The Incidents in the Life of a Slave Girl are both nineteenth-century narratives about Frederick Douglass and Harriet Jacobs’s experiences born into slavery and as escaped slaves. The concept of gender makes each narrative have distinct perspectives’ of their version of what they endure during slavery and how it shapes their freedom. EvenRead MoreA Comparison Of Writings By Harriet Jacobs And Frederick Douglass1718 Words   |  7 PagesA Comparison of Writings by Harriet Jacobs and Frederick Douglass In this paper I will compare the writings of Harriet Jacobs and Frederick Douglass. I will touch on their genre, purpose, content, and style. Both authors were born into slavery. Both escaped to freedom and fought to bring an end to slavery, each in their own way. Both Jacobs and Douglass have a different purpose for their writings. Harriet Jacobs and Frederick Douglass were both slaves that wrote about their strugglesRead MoreJacobs Douglass: An Insight Into The Experience of The American Slave1019 Words   |  5 PagesThe slave narratives of the ante-bellum time period have come across numerous types of themes. Much of the work concentrates on the underlining ideas beneath the stories. In the narratives, fugitives and ex-slaves appealed to the humanity they shared with their readers during these times, men being lynched and marked all over and women being the subject of grueling rapes. The slave narrative of Frederick Douglas and Harriet Jacobs: Incidents in the Life of a Slave Girl themes come from the existenceRead MoreThe Life of A Slave Girl by Harriet A. Jacobs Essay1272 Words   |  6 PagesA slave narrative is to tell a slaves story and what they have been through. Six thousand former slaves from North America told about their lives during the 18th and 19th centuries. About 150 narratives were published as separate books or articles most slaves were born in the last years of the slave regime or during the Civil War. Some Slaves told about their experiences on plantations, in cities, and on small farms. Slave narratives are one of the only ways that peopl e today know about the wayRead MoreCompare/Contrast Douglass and Jacobs1607 Words   |  7 PagesAfrican-American Slave; A Compare and Contrast Essay of Harriet Jacobs and Frederick Douglass. The experiences, memories and treatment in any situation are viewed upon differently between a man and a woman. Obvious in the case of slavery, the two sexes were treated differently and so therefore their recollections of such events were-different. In the following short essay, we look closely at the perspective of the female slave, Harriet Jacobs in â€Å"Incidents in the Life of a Slave Girl†, and respectfullyRead MoreResponse to Harriet Jacobs and Frederick Douglass Readings1204 Words   |  5 PagesCritical Response on Harriet Jacobs and Frederick Douglass Both Douglass and Jacobs were inspirational icons for the African-Americans in American history. Their contributions to the abolition of slavery and liberalism of the African-American race in the U.S. are very notable and important too; not only for honor but also important to American literature. They both lived during the period of the Antebellum (1820 - 1865) when the abolition of slave trade was a big issue in the country. At this timeRead MoreResponse to Harriet Jacobs and Frederick Douglass Readings1192 Words   |  5 PagesCritical Response on Harriet Jacobs and Frederick Douglass Both Douglass and Jacobs were inspirational icons for the African-Americans in American history. Their contributions to the abolition of slavery and liberalism of the African-American race in the U.S. are very notable and important too; not only for honor but also important to American literature. They both lived during the period of the Antebellum (1820 - 1865) when the abolition of slave trade was a big issue in the country. At this timeRead MoreEssay on Out of the Silence1445 Words   |  6 PagesThe slave narrative genre is an important part of American history. These stories are not only portraits of individual history, but also of American history. By reading the stories of the past we can better determine the path of the future. The personal stories of Frederick Douglass and Harriet Jacobs are two excellent examples of the slave narrative genre in American literature. To be sure, bondage and oppression had a lasting and profound effect on both genders; however, men and women experiencedRead MoreFrederick Douglass Vs. Harriet Jacobs987 Words   |  4 PagesFrederick Douglass v. Harriet Jacobs â€Å"We are not Americans; we are Africans who happen to be in America. We were kidnapped and brought here against out will from Africa. We did not land on Plymouth rock--that rock landed on us (â€Å"Malcolm X†).† Slavery began when Americans brought Africans to Virginia in 1619 to complete any field work that plantation owners did not want to do themselves (History.com Staff). Slavery lasted in America for 246 years and even after, African Americans were still treated

Sports Enhancing Drugs Is Great for sports Personal...

Sports are full of entertainment and great players. Imagine if the players were boosted with skills and performed like the monster on the movie Space Jam. This would be amazing if you never watched space jam I highly recommended you do so. The movie was great; it had one of the worlds best athletes in it Michal Jordan. He is known as one of the greatest basketball players ever to play the game. Space jam can show how an extra boost can improve players’ game play to the next level. Athletes should be able to use sports enhancing drugs to boost performance for better play and fan entertainment. Think of a world where athletes are stronger, faster and more physical then today normal athletes. This would be great for fans that enjoy†¦show more content†¦With all this evidence that great players use banned drugs. It should be allowed in the games to create more great players. So many fans are let down when they hear that their favorite athlete accomplished their goals by c heating. So why not change the rules to make the fans happy? We have seen throughout history that sport enhancing drugs leave a dark shadow over the sports world, it seems it will always be around sports, so why not make it part of the game. Allowing players to use Sports enhancing drugs would be great. Players wouldn’t have to lie about how they got where they got. They could build better relationships with their fans. As a fan of sports it breaks my heart to hear my favorite player cheated, it turns them into the bad guy. In reality athletes are using sport enhancement drugs to gain an edge on performance, make more money and gain quicker results in their profession. If athletes are found using sports enhancing drugs they could be fined, stripped of metals, trophies and face suspension. But ultimately their name is ruined because there’re known for cheating. Mark McGwire admitted to using a sport enhancing drug when he broke the single season home run record in 1998(Cons). There was so much controversy over him cheating, it impacted him negatively. With the career he had, he was supposed to make the hall of fame, but due to cheating he still hasn’t got inducted. This should change because he brokeShow MoreRelatedCorporate Social Responsibility in Sports3830 Words   |  16 PagesCORPORATE SOCIAL RESPONSIBILITY 1. INTRODUCTION Over the past several years the sports industry has grown phenomenally, and it now ranks among the largest industries in the world. Concomitant with its growth is an increase in the importance of a element of value which is the corporate social responsibility which has become a necessity in terms of the bottom line. Illegal and immoral activities in all settings have emerged to the point that some factions of the society have made efforts toRead MoreGp Essay Mainpoints24643 Words   |  99 Pages GP NOTES 2010 (ESSAY) Content Page 1. Media a. New vs. Traditional b. New: narcissistic? c. Government Censorship d. Profit-driven Media e. Advertising f. Private life of public figures g. Celebrity as a role model h. Blame media for our problems i. Power + Responsibility of Media j. Media ethics k. New Media and Democracy 2. Science/Tech a. Science and Ethics b. Government and scientist role in science c. Rely too much on technology? d. Nuclear technologyRead MorePsychology Ncert Book 1 Chapter Notes11190 Words   |  45 Pagesencounters. There are some esoteric experiences also which attract attention of psychologists, such as when a Yogi meditates to enter a different level of consciousness and creates a new kind of experience or when a drug addict takes a particular kind of drug to get a high, even though such drugs are extremely harmful. Experiences are influenced by internal and the external conditions of the experiencer. If you are travelling in a crowded bus during a hot summer day, you may not experience the usual discomfortRead MoreLanguage of Advertising20371 Words   |  82 Pagesmust and continuous. Mass production requires mass consumption which in turn requires advertising to the mass market through the mass media. Advertising is not easily defined, though many people have tried. Narrowly, it means a paid form of non-personal communication that is transmitted through mass media such as television, radio, newspapers, magazines, direct mail, public transport vehicles, outdoor displays and also the Internet, which aims to persuade, inform, or sell. It flourishes mainly inRead More65 Successful Harvard Business School Application Essays 2nd Edition 147256 Words   |  190 PagesGRIFFIN NEW YORK 65 SUCCESSFUL HARVARD BUSINESS SCHOOL APPLICATION ESSAYS, SECOND EDITION. Copyright  © 2009 byThe Harbus News Corporation. All rights reserved. Printed in the United States of America. For-information, address St. Martins Press, 175 Fifth Avenue, New York, N.Y. 10010. www.stmartins.com Library of Congress Cataloging...in..Publication Data 65 successful Harvard Business -School application essays : with analysis by the staff of The Harbus, the Harvard Business School newspaperRead MoreDiscuss the Importance of Non Verbal Communication to Education24125 Words   |  97 Pagesvulnerability, therefore, is a question not only of preventing the spread of HIV and changing risk behaviour, but also of addressing the co-factors of vulnerability to HIV infection. This is precisely where IFAD’s comparative advantage lies: by focusing on enhancing livelihoods and empowering poor rural families, IFAD-supported projects can effectively reduce their vulnerability to HIV/AIDS. Vulnerability of IFAD/Counterpart Staff (and Their Families) to HIV Infection and the Impact of AIDS 37. IFAD projectRead MorePopular Culture and Violent Behavior Essay11795 Words   |  48 Pagesmusic and radio - to young people, popular culture and adolescence are not mutually exclusive with the effects and the range of mass media affecting one in three adults in America. [3] Thus, the appeal for this investigation was personal and lay in my yearning to discover whether this correlation between violence and popular culture really existed, and if it did, how strong and influential were its effects on individuals and society? The question I have posed isRead MoreWhy Homosexuality Is Abnormal And Homes11892 Words   |  48 Pages22 Michael Levin 1 Introduction This essay defends the view that homosexuality is abnormal and hence undesirable - not because it is immoral or sinful, or because it weakens society or hampers evolutionary development, but for a purely mechanical reason. It is a misuse of bodily parts. Clear empirical sense attaches to the idea of the use of such bodily parts as genitals, the idea that they are for something, and consequently to the idea of their misuse. I argue on grounds involving natural selectionRead MoreDeveloping Management Skills404131 Words   |  1617 Pages658.40071 173—dc22 I. Cameron, 2009040522 10 9 8 7 6 5 4 3 2 ISBN 10: 0-13-612100-4 ISBN 13: 978-0-13-612100-8 B R I E F TA B L E O F C O N T E N T S Preface xvii Introduction 1 PART I 1 2 3 PERSONAL SKILLS 44 Developing Self-Awareness 45 Managing Personal Stress 105 Solving Problems Analytically and Creatively 167 PART II 4 5 6 7 INTERPERSONAL SKILLS 232 233 Building Relationships by Communicating Supportively Gaining Power and Influence 279 MotivatingRead MoreFundamentals of Hrm263904 Words   |  1056 Pageswealth of interactive visual and audio resources, WileyPLUS gives you everything you need to personalize the teaching and learning experience.  » F i n d o u t h ow t o M A K E I T YO U R S  » www.wileyplus.com ALL THE HELP, RESOURCES, AND PERSONAL SUPPORT YOU AND YOUR STUDENTS NEED! 2-Minute Tutorials and all of the resources you your students need to get started www.wileyplus.com/firstday Student support from an experienced student user Ask your local representative for details!

Health Care Policy Free Essays

Currently, HIV infection among humans around the world is now considered as a pandemic. As of late, the United Nations Program on HIV/AIDS otherwise known as UNAIDS, together with the World Health Organization (WHO) was able to project that AIDS has claimed the lives of approximately 25 million people around the world since December 1, 1981. This current standing puts AIDS making it one of the most destructive pandemics that was ever recorded. We will write a custom essay sample on Health Care Policy or any similar topic only for you Order Now Prior to 2006, the pandemic has already claimed approximately 2.4–3.3 million lives. Twenty percent of which is more than 570,000 were children. It has been projected by leading organizations that 0.6% of the total population of the world is HIV positive. Based on projections, it has been estimated that approximately 1/3 of these deaths would be happening in sub-Saharan Africa which would potentially decrease economic growth and dramatically increase poverty. In addition to recent studies and projections, AIDS could potentially communicate a disease to more than 90 million people in Africa alone that can result in orphans going up to 18 million. There have staunch efforts in order to curb this disease. Several programs such as Information dissemination, legislation focused on curbing the sources of AIDS/HIVS in order to further prevent the spread of disease, research and development of potential cures and vaccinations, health improvement initiatives, and many other programs have been instituted as a means to cut the pandemic from its infectious rampage (UNAIDS, 2006). Governments around the world are aware that this pandemic is no longer an infection that they can simply ignore and would not hit their own countries. Because of this they have started to institute within their area of responsibility various governmental programs and policies that would be useful in stopping this pandemic from spreading in their country (Greener, 2002). This paper aims to present a comprehensive plan of action on creating a governmental policy that aims to curb the spread of HIV or otherwise known as AIDS on the nationwide scale. The objective of this paper is to present how the government and the people can utilize preventive measures by the means of a nationwide policy in order to make aware, prevent and alleviate HIV/AIDS infection and lower the impact of the disease on children, young people, adolescents and women (â€Å"Healthy People 2010,† 2007). Essentially, the policy against AIDS that would be adopted should focus on several aspects such as increasing awareness and effectiveness of a nation’s response towards the disease. This can be achieved by providing support and encouraging full participation directed towards the people that are afflicted by the disease. Under this proposed policy there is potentially more that can be achieved by being able to increase the advocacy on the causes and effects AIDS/HIV particularly to the group that would be most affected by the disease. The proposed policy would also lead to the development and further improvement of instituted policies to better supplement each other and become more effective. Secondly, the proposed policies should be able to usher in opportunities or added venues for counseling in order to assist in behavioral change as an onset of HIV/AIDS infection and affliction. This will be through allocation of more funds in order to provide efficient reproductive healthcare and support. The instituted policy should also provide venues for increased participation in coordination and development of initiatives that focus on alleviating sources of AIDS/HIV infection such as preventing further trafficking of women and children. This policy also involves provision of information that can lead to financial empowerment and therefore, reduce people who are more vulnerable. This can also be provided through the development of community based organizations that educate people on the scourge. These organizations can then be able to facilitate in the sharing of experiences and resources and prevent stigmatization (UNAIDS, 2006). With the ensuing implementation of this policy, new infections can be prevented by arranging seminars and giving information about the disease. This will prevent mother to child transmission through blood screening and educating mothers on the dangers of breastfeeding. The policy will also lead to increased support for children and families living with the disease. More care and support will also be given to people especially children made vulnerable by the disease. In order to implement an effective AIDS/HIV governmental policy, several elements have to be taken into careful consideration, acted upon in a staggered and balance manner, and evaluated periodically for effective monitoring and progression reports. The succeeding text will focus on the proposed elements of the policy against AIDS/HIV that will be explained comprehensively in the succeeding text. The first part of the initiative is focused on ensuring proper accordance to human rights. It is important that human rights among HIV victims and potential HIV carriers are maintained and still being given to them. It is important that human rights are promoted among each other, it is protected and respected. In addition, it is important that venues and measures are taken in order to ensure these rights and to decrease discrimination and combat stigma towards AIDS victims. Being able to prevent such alienation can promote harmoniously living between victims and their direct/indirect contacts (families, nurses, etc.) which would usher in potentially better medical and psychological assistance. This can actually support these victims and their families and lessen the amount of stress currently being carried by the victim and their families. In addition, policies grounded on discrimination and alienation of victims would only yield further unnecessary fear within the populace and would put much undue burden on the AIDS/HIV victims (Greener, 2002). This would also yield to potentially unnecessary programs and initiatives that could have been avoided if the current stigma and views towards AIDS/HIV was removed. In addition, it is important to create a policy that would institute gender equality and address current gender norms within a community that hampers and restricts the full implementation of gender equality. This policy would be highly effective if there is full support coming from men in all the facets of the program. By being able to imbibe gender equality, abuse and eventually HIV transmission would lessen with the community. The second item is to create proactive policies in order to continually institute or imbibe HIV/AIDS prevention ideologies and principles into leaders from all areas within society. This includes government officials, community leaders, NGO leaders, leaders of faith-based organizations, educational leaders, the media, and even trade unions (Xuequan, 2006). This can be achieved by instituting educational and advocacy methods such as seminars, treaties and organizational commitments towards the alleviation of HIV among their communities. By being able to create a sense of responsibility among leaders within these communities, there is a point of delineation wherein the burden of preventing HIV is decentralized from the government alone to include smaller organizations within the community. How to cite Health Care Policy, Papers

Looseness - In The Skin Of A Lion By Michael Ondaatje Essays

Looseness - ?In The Skin Of A Lion? By Michael Ondaatje Let me now re-emphasise the extreme looseness of the structure of all objects How Ondaatje makes use of loosness in the novel. In ?In The Skin Of A Lion? by Michael Ondaatje, ?the extreme looseness of the structure of all objects? is carried into the themes, characters and into the nature of the novel itself. Ondaatje uses a ?looseness? in the style of the novel - post modernism, and ?looseness of structure? in the way that people are able to stretch and expand their boundaries: transform or mask themselves into someone not typical of their social group. This novel was written in the late 1980s and is classified as a post-modern work. Essentially, ?In The Skin Of A Lion? has many traits of a post-modern novel, it deals with chaos and order, has multi-layered interpretations, provokes an ambiguous and mixed reaction from the reader, and has varied approaches to the conventional storyline; beginning, exposition, and closure. There are liberties taken with the time structure of the narrative. The story itself is like a ?mural, [the] falling together of accomplices.? Ondaatje tells of ordinary people who's stories interlock and intersect, with many ?fragments of human order?. Ondaatje does not tell the stories loosely and scattered with no real purpose in mind, he employs recurring images and motifs, for e.g. moths and insects, feldspar. This is to provide continuity and relevance, and helps him to give a view on the untold history of Toronto. An emphasis is placed on the story that comes from different viewpoints and angles - the ?chaos?, and then structures it so that its order of history is ?very faint, very human? as opposed to official histories. It takes every single word from the first page to the last, in order to make sense of the meanings, which ?travel languorously like messages in a bottle?. The novel's storyline is not linear, it slides from one character to the next, then slips and loses itself in the time that it created, ?five years earlier, or ten years into the future...? The prologue only makes sense once the end is reached, and the bits in between all mingle and melt into one another until most of the completed narrative is achieved. In fact, it takes a few good readings to pick up the events and stitch them together to create order, and only then are the meanings apparent. ?Meander if you want to get to town?. Even when the book is finished, there is no distinct closure and finality of the narrative; the story itself is in the process of being told. ?This is a story a young girl gathers in a car, and in that same way, it tells of how that car trip started, so the tale backs up on itself. The novel constantly brings attention that it itself is a work of fiction. There are constant references to art, music, drama, film, photography, and literature, as well as devices used ?You reach people through metaphor?. It implies that it is a creation, ?Only the best art can order the chaotic tumble of events..? and even ?The first sentence of every novel should be. Authors, painters, singers and actors all feature highly in a book about peoples' creation of their lives and history. Ondaatje's language in the novel borders on poetry. Imagery, figurative language and emotive words abound whenever he is being descriptive, or making a point. The second paragraph at the beginning of ?Caravaggio?, ?by noon [?] onto the blue metal?, has a certain rhythm in the words and sentences, ?Taking an innocent step/He would fall through the air and die?, ?joined by a rope - one on each slope?, that somewhat mirrors lines in poetry. Poetic devices are in the scene of the puppet-show. Similes ?Machine locked in habit?, economic use of words ?exhausted statuary?, and repetition ?There. There. There? effectively convey a vivid image to the reader. There is not just flexibility in the structure of the novel and how it is written, it is also carried into themes. One of the issues deals with the looseness of boundaries, especially the boundaries of stereotype and class, ?Gestures, and work and bloodline are the

Moscow vs Washington essays

Moscow vs Washington essays THE MAYOR OF MOSCOW AND THE MAYOR OF WASHINGTON, D.C. Moscow is a city like no other. This ancient city of has seen the rise and fall of empires. It has been the home of rulers and despots, a token of war and an envisioned destiny for many. Yet never has it seen the likes of the last decade. The center of power for the world's largest country, Moscow is something of a powerful symbol, a center of power, and in its most simple form, a municipal city. Yet this is the great intangible mystique of Moscow. The physical city, and its leaders, are more than just leaders and she is more than just a city. At the center of the daily management of Russia's most important city is the Mayor of Moscow. Unlike what the West considers a mayor's job, Moscow's mayor goes far beyond just managing the city. He is not simply an elected municipal leader. He reports directly to the President of Russia. He is inherently virtually a Muscovite dictator and national political bear. And though Russia shrugged off Communism, it certainly hasn't installed an established and lasting system, especially at the municipal level. This has left the Mayor of Moscow with unprecedented power to do as he sees fit, especially as long as Moscow continues to experience prosperity untouched by the rest of the nation. Following the collapse of the Soviet Union, no Russian icon has changed more than the city of Moscow. Though there is only one real dynamic figure to take this office, Yuri Luzhkov has truly been the spearhead in this change. In order to better understand its unique politics, one must first understand Moscow's basic setting. It is not only the capital of the nation of Russia, but also of the Moscow oblast (region). The oblast has a gubernatorial executive. In other oblasts, the regional governor is the power point. In Moscow, oblast and city, it is the mayor who maintains the greatest power. The politics of this are far reaching, for e...

Ways Reporters Can Avoid Conflicts of Interest

Ways Reporters Can Avoid Conflicts of Interest Hard-news reporters should approach stories objectively, setting their own prejudices and preconceptions aside in order to discover the truth about whatever theyre covering. An important part of objectivity is avoiding conflicts of interest that might influence a reporters work. Examples of Conflict of Interest Avoiding conflict of interest is sometimes easier said than done. Heres an example: Lets say you cover city hall, and over time you get to know the mayor well because hes a big part of your beat. You may even grow to like him and secretly wish for him to be successful as the towns chief executive. Theres nothing wrong with that per se, but if your feelings begin to color your coverage of the mayor, or renders you unable to write about him critically when necessary, then clearly theres a conflict of interest - one that must be resolved. Why must reporters be mindful of this? Because sources often try to influence journalists in order to get more positive coverage. For example, after interviewing the CEO of a major airline for a profile, I got a call from one of the airlines public relations people. She asked how the article was going, then offered me two round-trip tickets to London, courtesy of the airline. Its hard to say no to free airline tickets, but of course, I had to refuse. Accepting them would have been a big-time conflict of interest, one that might have affected the way I wrote the story. In short, avoiding conflicts of interest requires a conscious effort on the part of a reporter, day in and day out. How to Avoid Conflicts of Interest Here are six ways to avoid such conflicts: Dont Accept Freebies or Gifts From Sources. People will often try to curry favor with reporters by offering them gifts of various sorts. But taking such freebies opens the reporter up to the charge that he can be bought.Dont Donate Money to Political or Activist Groups. Many news organizations have rules against this for obvious reasons - it telegraphs where the reporter stands politically and erodes the confidence readers have in the reporter as an impartial observer. Even opinion journalists can get into trouble for giving money to political groups or candidates, as Keith Olbermann did in 2010.Dont Engage in Political Activity. This goes along with No. 2. Dont attend rallies, wave signs or otherwise publicly lend your support to groups or causes that have a political bent. Non-political charitable work is fine.Dont Get Too Chummy With the People You Cover. Its important to establish a good working relationship with the sources on your beat. But theres a fine line between a working relationship and a true friendship. If you become best friends with a source youre not likely to cover that source objectively. The best way to avoid such pitfalls? Dont socialize with sources outside of work. Dont Cover Friends or Family Members. If you have a friend or relative who is in the public spotlight - lets say your sister is a member of the city council - you must recuse yourself from covering that person as a reporter. Readers simply wont believe that youll be as tough on that person as you are on everyone else - and theyll probably be right.Avoid Financial Conflicts. If you cover a prominent local company as part of your beat, you shouldnt own any of that companys stock. More broadly, if you cover a certain industry, say, drug companies or computer software makers, then you shouldnt own stock in those kinds of companies.

Media and Privacy Assignment Example | Topics and Well Written Essays - 1000 words

Media and Privacy - Assignment Example It is not ethical to invade people’s privacy and it should always be paramount to protect their image (Karen 21). When dealing with cases where the person is in the public place, they expect to have their privacy protected from the public. However, they have to respect privacy but at the same time be robust about their investigation. Journalist should not disclose publicly any private, irrelevant and embarrassing facts about people. Misappropriating a person’s name and image for personal gain is also unethical. Intruding into a person’s solitude and exposing them to the public is against journalistic principles (Stephen 34). However, if an individual is considered to have been involved in any crime, they could have their rights to privacy waived as it mostly seen to be in the public’s interest to depict their behavior. The audience responds differently when it comes to nudity, coarse language, and violence. This should only be published when it is only nec essary for the public to be made aware. When shocking materials are considered important in a story, they usually arouse negative public reaction. The public should be warned of disturbing and explicit materials that they may be exposed to (Stephen 15). They should never be caught off guard and censor forms should be used so as to prevent children from watching such features which may leave them disturbed. Images of graphic scenes that show violence, shocking, bloody and tragic features are at times seen in the news. Reporters are accused of being indecent in the way they collect the news and showcase it to the public (Karen 43). However, as much as the journalists observe the code f ethics, there are some concerns that the content of journalism is being ignored. Modern reporting is seen as biased, especially on issues of politics. Sensationalism is also a major complaint as many people relate to this. The concerns are bigger as the media continues to change by the day to suite dive rsity. Selective reporting is seen to be practiced by many media houses and newspapers. These goes against the codes of ethics (Stephen 54). Question 2 Journalists are guided by a code of ethics and some of the elements included in the code include the principle that the materials they submit should be accurate, fair, truthful, and have an objective. Any material released to the public should be clearly scrutinized before its release and all the details written should be accurate and should have more things to support it. Fairness should be exercised and all journalists should be able to get both sides of the story (Stephen 58). They should get accurate information from their sources so as to steer clear of inadvertent error. The public has the right to know of the sources’ reliability and the sources should be questioned so as to clarify that there are no motives behind their information. Journalists should give the accused persons the opportunity to respond to the accusatio ns of wrongdoing (Karen 67). Distorting information that they have been given is against the rules of conducts. They should not mislead the public with the information that they publish. Gathering information via surreptitious methods should always be avoided. They should tell stories of diversity and magnitude regardless of its popularity. They should not stereotype by religion, race, age, sexual preference, disability, social status, and physical appearances.

Nintendo Essay Example | Topics and Well Written Essays - 3500 words

Nintendo - Essay Example Nintendo’s mission statement clearly reflects the company’s core purpose, its identity, values and, to a large extent, the company’s main business aims. Nintendo’s vision is expanding its market by creating innovative products that would appeal strongly to the larger gaming population. Through its vision, for example, the company has been able to produce smaller consoles that are not only cheaper, but also easier to use.2 Nintendo’s decision to create smaller consoles boosted its sales and effectively edged out its main competitors i.e. Microsoft’s Xbox 360 and Sony’s play station 3. In addition, while Nintendo’s competitors rushed to creating more powerful and high definition consoles, the company opted to stick with the standard resolution hardware. Instead Nintendo focused its energies to creating a console that would appeal even to non-gamers population. Nintendo’s strategy is to tailor its products according to the needs of its target segments, and one way of achieving the same is being different. The company, for instance, has been able to produce portable gaming into the market effectively challenging Sony’s PlayStation Portable. Nintendo’s Wii that came with improved features, for example, was produced in order to counter Microsoft’s Xbox 360 and help extend Nintendo’s prestige. Nintendo Company has the following strategies in the gaming industry. Following Nintendo’s many years of operation in the gaming industry, the company has gained enormous experience. As a result, the company can use cost advantage through analysis of its cost drivers such as backward integration. While the company’s competitors develop their games using their facilities, Nintendo uses off-the-shelf parts from different suppliers. Rather than produce own chip, Nintendo acquires the same from a supplier and at a cheaper cost. As a result, Nintendo was able to introduce the Wii at a relatively low cost compared to Sony’s PS3

Relationship between the society and technology

Relationship between the society and technology Technology is very important aspect of human condition as it provides cloths, shelters, foods, transportations etc. Technological determinism is the theory that technology is an autonomous force that changes society and it is also the key force to our society. This provides explanations for many changes that can be observed in society, and it has a very simple cause/effect form. However, this theory is false, if you think you have an instance, it means you are looking at just one part of a much more complex situation, and ignoring the complex social network that supports the technology. However, technology is a major and really the main cause of social change as a lot of changes in the society is largely caused by technology but within human control. The computer and email technology has reduced the period it takes to transmit messages between two parties or more as emails sent electronically can be received immediately, thereby saving lots of man hours, and consequently even reducing human and vehicular traffic as people dont need to sometimes travel to send and receive documents. The computerization of the banking is not necessarily to reduce wage bills and increase profit as new technologies and this computerization brings new employment opportunities for a lot of IT professionals who will manage this technology. The new innovation in banking is to guarantee efficiency and productivity the same applies in the containerization of cargo. Like earlier specified these technologies were not only technologically determined, it did have its economic, social, cultural and political reasons. These technologies did give room for employment as more people gets employed to manage these technologies, the more income and more revenue for government and ultimately growth in economy, thereby causing political stability which has it cultural advantages as a peaceful society is a viable society. A society is an organized group of person associated together for purposes such as social, political and religious, while technology on the other hand is an application or even sometime seen as object. This report will help us to determine which of the above mention attempt that is best in relating both technology and society, their strength and weakness, merits and demerits and possible whether they have been able to really answer to the obvious question of whether the society is inflecting technology or its technology that is influencing the society. 2. TECHNOLOGICAL DETERMINISM Technological determinism is one of the three attempts that this report intends to use in determining the relationship between technology and the society. Before I analyze this attitude or theory, it is important to understand what I mean by technology and society. Technology determinism does explain the relationship between technology and the society, but it does not adequately explain the relationship technology and society. A lot of social changes are also independent as technology does not have any influence. Technology cannot be said to be autonomous as not all social changes and activities are dependent on technology examples are the computer and email technology where informations, messages and documents are sent electronically, not needing people to take mail from one location to another, but this technology is still largely not dependent as the computer cannot send mails on its own, which means its not out of mans control as people still get employment to receive, read and possibly reply mails, so does not cause any redundancy or unemployment. 2.1 Technological Determinism explains relationship between technology and society which asserts that. Technological Determinism is also a popular view about the relationship between technology and society. It is the same Technology Determinism that says new technologies develop the change in society. And the theory presumes that a societys technology drives the development of its social structure and cultural values. Therefore the term technological determinism is an idea, a belief, a theory that human, individual and societal change are caused primarily by technology, that technology is the main agent of social change. However, there is still the debate whether technological determinism is a theory or an attitude. This refers to the belief that technology is the agent of social change. It is both popular attitude, reflected in such expressions as you cant stop progresses and a theoretical position. Looking at the relationship between technological determinism as a theory and as an attitude, determinism is a popular attitude to technology, but it cannot be used as a theory or basis for explaining the relationship between society and technology. 2.2 I believe that quotes B and D are examples of Technology determinism. 2.3 The reasons why I believe quotes B and D are examples of a Technology Determinism approach to technology and society. 3. SOCIAL CONSTRUCTIONISM Social Constructionism is an artefact in a social invention or construction by an individual in a particular society. Also theory that in addition to express the socially designed ways of our social life which can also be in connect with knowledge achieved and develop within society context, as opposed to realism. (Nilsen) Social Constructionism is a term used theories that express the socially originated way of our social life. (Marshall, 1994). Main feature of Social construction theory is viewing knowledge as socially distributed. Through origin relationship between knowledge and its social base knowledge becomes a social product and a factor in social change. Social distribution of knowledge has implications for social construction of identity, depending on which identity is appropriate or desired at a specific point in time. As a result, whatever the experts do, the pluralistic situation changes not only the social position of the traditional definitions of reality, but also the way in which these are held in the consciousness of individuals ( Berger Luckmann, p. 115). 3.1 The main features of this theory areà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ 3.2 The quotes which I think best illustrate SCism are W and Y. 3.3 The reasons why I think W and Y are written from a SCist perspective areà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ 4. SOCIAL SHAPING Social shaping is theory that addressed the outcomes or impacts of technological change, the design patterns and implementation of technology. In recent years, social shaping has increased and also gained its recognition. It thus goes beyond traditional approaches, concerned merely to assess the `social impacts of technology, to examine what shapes the technology which is having these impacts, and the way in which these impacts are achieved (MacKenzie and Wajcman 1985). Technological change is often seen as something that takes its own way. 4.1 This theory about the relationship between tech. and society can be explained as followsà ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ 4.2 identify quotes 4.3 state why you have chosen these quotes. 5. CONCLUSION 6. BIBLIOGRAPHY Alphabetical list of all books, websites, articles etc used in preparing report. FORMAT: Author/editors last name then initial, (date of publication), title in italics, place of publication: place of publication. Forester, T. (1987) High-Tech Society, Oxford: Basil Blackwell.

Audit Program Essay

The purpose of this part of the audit process for Apollo Shoes is to design tests of controls, substantive tests of transactions, and analytical procedures for the sales, collection, payroll, personnel, acquisition, and payment cycles. These test and procedures are with intent to attest operating effectiveness of internal controls of Apollo Shoes on the basis of documentation provided. It is with the understanding that with the performing of test and procedures an opinion can be formed but management of Apollo shoes is responsible for the maintenance and assessment internal controls of over financial reporting. The design of test of controls of the sales and collection cycle follows. Sales and Collection Cycle Tests of Controls Sales Cycle: The review of the revenue and collection cycle manual of Apollo Shoes provides the improper record keeping of sales orders and that sales orders are not numbered which may affect the accuracy of pricing on invoices so steps. The test of controls for sale cycle to determine accuracy will be: 1. Examine sample 1004345 for Anglonesia Rehabilitation and Reprogramming Institute invoice to review unit prices of merchandise listed. Compare unit prices on invoice for merchandise to these shoe types from inventory status report of 2007. 3. Verify unit prices on invoices are correct. Collection Cycle: A review of balance confirmation from customers provides a customer of Apollo Shoes Neutralizer’s account balance was understated by $ 1,388. 75, which prompts testing of existence of collections. With that information, the test of controls of existence of collections will be: 1. Determine if bank reconciliation has been performed. . Request bank deposit slips and for end of year for 2007 and bank statement with information for deposit for end of year 2007. 3. Review accounts receivable aged trial balance. 4. Compare deposit amount listed on bank statement to deposit slips. 5. Review balance on reconciliation. 6. Compare payments customers indicate on balance confirmations to those listed on deposit slips for end of year 2007 and payments indicated on accounts receivable aged trial balance. Verify the amounts of reconciliation, bank statement, deposit slips, and accounts receivable aged trial balance align. Substantive Tests of Transactions Sales Cycle: With the same rationale of attesting to accuracy of recorded sales with the test of controls notation of a customer indicating receipt of merchandise not requested, the steps of substantive test of transactions are: 1. Examine sample 1004345 for Anglonesia Rehabilitation Trace invoice back to shipping documents, sales and customer order. 2. Verify shipping amount is correct. . Verify if what is listed is sales order was shipped. 4. Verify if what listed on sales or is what Anglonesia Rehabilitation requested Collection Cycle: In regards to collections, the same rationale for test of controls proving existence with the basis of Neutralizer having an understated balance, the substantive test for collections would be: 1. Review cash receipts journal for the amount of the cash receipt indicated by customers. 2. Review bank s tatement for deposits indicated. 3. Review deposit slips for list of deposits. 4. Verify amount customers indicate they payment is listed on deposit slips and are included on deposits listed on bank statement. Analytical Procedures Sales Cycle: From the basis of negative press that Larry Lancaster addresses in the letter to shareholders the assumption is that sales will decrease. The analytical procedures to confirm expectations for the sales cycle will be: 1. Review the sales trial balances from end of year 2006 and 2007. 2. Divide the sales trial balances for 2007 by the 2006 trial balance. 3. Determine the percentage change and if it is positive to confirm expectation. Collection Cycle: From the same basis for the analytical procedure for the Sales cycle and questions of collectability from Mall-Wart, it is the expectation that AR will balance will be larger than last year so the analytical procedure will be: 1. Review audited balance of AR for 2006 and the unaudited balance of 2007. 2. Determine if the AR balance has increase as expected. Payroll and Personnel Cycle The payroll and personnel cycle have a high level of internal control to ensure that employees are paid accurately and on time. This also ensures that the company files accurate and timely payroll returns with the government. Tests of Controls 1. Review time cards for hourly employees to ensure that the time clock was used to record all hours worked. 2. Review time cards for hourly employees to confirm that the supervisor has approved them. 3. Examine the last payroll or employees listing which supervisors checked and compare it with personnel files to confirm that all paid employees are current employees. Review personnel files to confirm that all current pay rates have been properly authorized by supervisors and properly documented. . Review personnel files to confirm authorized pay rates match the paychecks from the last pay cycle. 6. Review personnel files for current and updated W-4 and I-9 forms. 7. Observe the segregation of duties in the payroll department and confirm that payroll forms are reviewed before checks are issued. 8. Confirm that the correct payroll forms are sent to accounts payable. 9. Confirm that there is a segregation of duties in the treasurer’s office. 10. Confirm with supervisors that all paychecks are distributed or turned back in to the treasurer’s office. Verify that all paychecks are signed for when picked up or dispersed. 12. Confirm that all payroll checks are numbered and accounted for. 13. Review payroll tax liability accounts and ensure they are properly recorded. 14. Review payroll tax expense and tax liability accounts and confirm amounts against the quarterly payroll tax returns. 15. Review the bank statements for the payroll account to verify that deposits are transferred every two weeks and payroll checks are the only withdrawals. Substantive Tests of Transactions 1. Review the payroll journal for adjusting entries or unusual entries. . Compare cancelled checks against payroll journal and verify that the information matches and is correct. Examine the endorsement on the cancelled checks to ensure that they were endorsed correctly. 4. Compare cancelled checks against the list of current employees. 5. Reconcile the distributions in the payroll journal with the checks cleared on the bank statement. 6. Confirm and review bank reconciliations for the payroll account. 7. Select 100 hourly employees and recomputed their hours worked from the time cards for three separate pay cycles. Select 100 hourly employees and recomputed their gross pay based on their time cards for three separate pay cycles. 9. Select 200 employees and confirm that withholding amounts are accurate based on W-4 and current tax tables. 10. Use the same 200 employees in the previous test and recalculate net pay based on verified gross pay and withholding calculations. 11. Examine the payroll transactions to ensure that expenses are being allocated to the correct expense account. 12. Examine cleared check dates and compare them with the pay cycle pay dates. Compare the payroll expense account balances with the previous year payroll expense account balance (adjust for increases in pay or new hires). 2. Compare direct labor costs as a percentage of sales and compare with prior years’ percentage. 3. Compare payroll tax expense as a percentage of salaries and wages with prior years’ percentage (adjust for increases in tax rates). 4. Compare accrued payroll tax accounts with prior years. 5. Compare accrued vacation, sick pay, and other benefits as a percentage of salaries and wages with prior years’ percentage (adjust for any policy changes and new hires). 6. Verify accrued payroll taxes with the subsequent period’s payroll tax returns to determine the amount of the liability at the balance sheet date. Acquisition and Payment Cycle The acquisition of goods and services is important to ensure proper internal controls are in place and being followed because these include purchases of raw materials, equipment, supplies, maintenance, and research and development. In reviewing Apollo Shoes acquisition and payment cycles, and developing the audit plan, tests of controls must be reviewed, followed by substantive tests of transactions, and finally analytical procedures. Tests of Controls 1. Complete a walk-through of five judgmentally selected receipts of inventory. a. Verify the procedures in the client’s memo by interviewing the workers. b. Is the segregation of duties still being observed? 2. Complete a walk-thorough of five judgmentally selected payments. c. Verify the procedures in the client’s memo by interviewing the workers. d. Is the segregation of duties still being observed? 3. In order to test if the process for authorizing payments is working, judgmentally select ten payments and check each for: e. Is it canceled? f. Is the purchase requisition attached? g. Is the receiving report attached and showing the same quantity invoiced and ordered? h. Is the receiving report signed by the receiving clerk? i. Does the quantity paid and the price paid, match the invoice and the purchase requisition and purchase order? j. Did the vendor offer a cash discount? If so, was the discount taken? k. Was the invoice paid on time? 4. In order to test if the process for receiving goods is working, judgmentally select ten receipts from last month and check each for: l. Was it supported by a valid purchase requisition and purchase order? m. Was the receipt signed by the receiving clerk? n. Was the quantity received the same as the quantity ordered? o. Was the shipment paid in the right quantity and prices (as ordered)? 5. In order to test if the process for purchasing capital assets is working, judgmentally select two capitalized assets from the general ledger and check each for: p. Was it authorized? q. Is the depreciation taken correct each month and started with asset being put into service? r. Observe the asset. 6. Review any old receiving, requisition, or purchase orders that are not matched. Review any old invoices that are not matched. Inquire about their status. Substantive Tests of Transactions 1. Observe the client’s year-end inventory count. a. Judgmentally select ten count tags and make copy. b. Note any slow moving or damaged items. c. Resolve any differences between inventory records and counts. d. Get copy of full count when complete. 2. Verify count is recorded in the GL (and subsidiary ledger agrees with GL): e. Trace selected items from inventory count into general ledger detail. Select several items from GL and trace to count sheet. g. Verify that slow-moving and damage inventory is valued at salvage estimates (odd sized shoes). h. Test foot (verify math) of inventory valuation. i. Test pricing of inventory by tracing to purchase invoice. j. Test cut-off by reviewing receipts two weeks before and after year-end and determine that they were recorded in the correct period and counted or excluded from inventory as appropriate. k. Review inventory adjustment for reasonableness based on differences found during count. Review costing method (LIFO/FIFO) journal entries. l. Review reserves for obsolescence. 4. Review payments since year end that are over 10% of materiality. Verify that if they were incurred prior to year end that they are accrued in year-end payables. 5. Obtain a letter from legal counsel about contingent liabilities. 6. Read minutes of the board of directors for contingent liabilities or subsequent events. 7. Ask management about any incurred but not paid amounts. m. Review any old receiving, requisition, or purchase orders that are not matched with invoices. Review any old invoices that are not matched with purchasing documentation. 8. Inquire about the status of the large shipment of odd sized shoes at year end. Was this paid? Analytical Procedures 1. Compare current transactions with previous year’s statements. a. Similar expenses should not have significant variances period to period. b. Any significant variances should be examined to determine the reason. 2. Accounts payable transactions should be reviewed to ensure no unusual vendors or companies received payment when they shouldn’t have. Ratios should be calculated and compared from period to period. Any significant variances should be examined to determine the reason. c. Average Accounts Payable Trade Balance d. Accounts Payable Turnover e. Days in Accounts Payable 4. Compute inventory turnover and compare to prior years to see if trend is reasonable. 5. Compute a three year trend for inventory, payables, cost of goods sold, and operating expenses. 6. Calculate inventory and payables as a percent of assets and expenses as a percent of sales. f. Ask the client to explain fluctuations that are large or unusual.

The Economic Growth Of The Global Economy Essay - 1488 Words

Recap The Worlds Finance Ministers and the Governors of the Central Bank gathered for their annual global finance convocation. Due to stagnation and inadequate economic growth the mood was somber. The group did not see any options for bettering the stagnation and structural changes in the global economy. The International Monetary Fund has forecasted downward and feels the global economy is entering unexplored dangerous territory. Central Banks fear they will not be able to keep up with the possible recession. Lawrence Summers (2016), writer for the Washington Post stated that â€Å"saving has become overabundant, new investment insufficient and stagnation secular rather than transient. The paradigm surrounding economic growth with global participation fall short in the minds of the public. â€Å"Weak economics promote angry politics which raise uncertainty, leading to still weaker economics starting the cycle again. Publics have lost confidence both in the competence of economic leaders and in their commitment to serving broad national interests, rather than the interests of a global elite† (Summers, 2016). Public sentiments should not be ignored as the economy is driven in part by consumer behaviors. Although there is a decline of trade barriers and technological changes have made it easier to do business globally. There is still the perception of those who are responsible for managing growth. Summers thinks that the challenge can be met and he concludes discussing a patch toShow MoreRelatedEmerging Economies : The Global Economic Growth1106 Words   |  5 Pagesof the traditional global economic powers has been challenged in the past two decades with the rise of a number of countries known as Emergent Market Economies (EMEs). These countries already account for a substantial amount of the world economic output and have been the major force behind the global economic growth in the last decade. 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A Look Into the World of Anorexia Essay - 932 Words

A Look Into the World of Anorexia Nicole R. King Georgia Perimeter College Author Note Nicole R. King, Criminal Justice Major, Georgia Perimeter College Abstract Eating disorders have become an increasing public health problem once thought to be an affliction amongst young women, now an epidemic across culture and gender boundaries. Anorexia gives rise to serious socio-economic and bio-psychological circumstances of our ever vast, growing society. Awareness of eating disorders have increased but perhaps only in proportion to its advancement of its research and treatment. That which still leaves us in a position for a much greater demand for education and heightened awareness of this perplexing disease. Keywords: anorexia,†¦show more content†¦Without these systematic elements of experimentation, one cannot evaluate and conclude any psychological research. Within the article, Fighting Anorexia, researchers began to notice an increase in early onset, cross-cultural, cross-gender, and middle-aged victims of anorexia. The study that could not have involved the manipulation of the independent variable came from this article. Doctors are now comparing anorexia to a biological disease that may be initiated by environmental factors, such as, stress and trauma. The reason these independent variables cannot be tested is because the dependent variables in this case would be genes and brain chemistry. Two factors which clearly cannot be manipulated. Genes and brain chemistry would be classified as biological factors, which are factors researchers have no control over. However, biology and psychology do have a relationship within another field of psychology; psychotropic medicine, whic h focuses on the area of treating psychological processes. This field also conducts research based on bio-psychological concepts and produces medications according to those concepts. For the purposes of conducting a psychological experiment within its own realm, the biological aspects of this study are outside the scope of anorexia and its biological elements. With the lack of tangible manipulation upon an independent variable, theShow MoreRelatedThe Influence Of Media Reporting On Society s Perception Of Beauty1730 Words   |  7 Pageshas a direct effect on teenage girls and plays a primary role in the development of eating disorders such as anorexia. There are two main types of eating disorders: anorexia nervosa and bulimia nervosa. The term ‘anorexia nervosa’ was coined in 1873 by an English physician, William Gull (Gordon, 2000). Anorexia nervosa is the most common eating disorder amongst teenage girls (source). Anorexia nervosa is characterized as self-induced starvation and excessive weight loss (Touchette, 2011). It is apparentRead MoreResponsibility of the Fashion Model Industry1505 Words   |  7 Pagessuffering from anorexia and bulimia. Susan Albers, a psychologist at the Cleveland Clinic said exposure to thin models is a great trigger in maintaining an eating disorder. When watching America’s Next Top Model or flipping through a Fashion magazine, these young women don’t apprehend that those models are either naturally slim or they are suffering from an eating disorder themselves, in other words, hostages in the dark hell hid behind those runway curtains. The growing number of young anorexia and bulimiaRead MoreMedia’s Blow on Anorexia1054 Words   |  5 PagesMedia’s Blow on Anorexia About one in 200 persons in the United States will develop anorexia nervosa at some time. Ninety Percent are women (Anorexia Nervosa—Part 1 1). Anorexia is defined as an emotional disorder characterized by refusing to diet or eat. This is targeting young girls all across the world! This calamity is struck by something every person loves, social media. The media realm needs to be ceased from the websites that support dieting, celebrities displaying perfectionist bodiesRead MoreEssay about Anorexia1309 Words   |  6 Pagesdisorders and prove the these disease, specifically Anorexia Nervosa, continue to plague of women due to psychological and environmental factors along with pressure from the media. The term â€Å"Anorexia Nervosa† is misleading. It means â€Å"loss of appetite due to nerves.† But people with anorexia don’t actually lose their appetite until the late stages of their starvation. Until, they do feel hungry, but they just won’t eat. People affected by anorexia have an extreme fear of gaining weight. In additionRead MoreThe Influence of the Modeling Industry on Society799 Words   |  3 Pages Everyone is special and unique in their own way. No one can change the way someone looks and acts. So why let the modeling industry change the way someone should look like. People can not let the modeling industry have an affect on them to where they have eating disorders and not feel confident of their own body. More people feel insecure about themselves because society expects them to look like a model. Especially teenagers are targeted in an early age that if the teens are thin and prettyRead MoreAnorexia - Informative Speech Essay748 Words   |  3 Pagesrisk of an eating disorder. Females have to maintain that ‘normal’ look to fit in with society. More guys are seeking help for eating disorders as well. Guys with eating disorders tend to focus more on athletic appearance or success than just on looking thin. I’m going to inform you today about anorexia; what it is, signs, causes, effects, and possible treatments to help it. First, I will tell you what anorexia is. People with anorexia have an extreme and irrational dread of becoming fat and they haveRead MoreSocial Norms Of A Female s Beauty And Body Image1234 Words   |  5 Pagesis wonderful, so eat the damn red velvet cupcake.† – Emma Stone. The world is rapidly changing in the world of women. Even over the last decade, the role and social norms of a female has changed substantially. With that said, societies standards of a women s beauty and body image has a direct effect on teenage girls, leading many to develop eating disorders such as anorexia. There are two main types of eating disorders: anorexia nervosa and bulimia nervosa. Both of these types are characterizedRead MoreAnorexia in Teens1178 Words   |  5 Pageswhat people, mostly celebrities, look like. Teens see a tiny model; teens see that as being attractive. The teen that saw the tiny model attractive would start to starve them self to become that skinny or what is known in the psychology world as anorexia. Anorexia is a big deal in the United States, a lot of young people are starting to starve them self just to become skinny. This isn’t only because they want to look like that model, or just want to skinny. Anorexia can come from other places in aRead MoreDyig to Be Thin1453 Words   |  6 PagesBe Thin A Look Into the Life of an Anorexic and the Health Risk That Come With It By: Andrew Peterson 1.  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   What did you see regarding ideal body weight?  Ã‚   What other attitudes exist about weight? When watching the video, I realized that anorexics don’t want to eat. They don’t feel hungry; they don’t think that they are destroying themselves. When they look at themselves, they see themselves as fat and overweight. To try and fit the image of what they think they should look like becomesRead MoreBeauty Only Skin Deep: The Reality of Anorexia and Bulimia 1574 Words   |  7 PagesThere are many forms of eating disorders in the world; however, the two most common disorders are Anorexia Nervosa and Bulimia Nervosa. Anorexia and Bulimia are found mostly in teens and young adult women (Amjad). Anorexia Nervosa is an eating disorder in which a person will starve them self in order to loose weight. (Amjad) Bulimia Nervosa is another common form of an eating disorder. In this case a person will go through periods of binge eating and then self-induce themselves to purge or vomit