A Piece of Peace Essay

The terrorist attacks on September 11th affected more than just the lives of those in people who were the direct victims of the attacks. An entire nation was victimized and the whole nation grieved for those who suffered in New York City. As the attacks occurred I sat in my high school English class and while the teacher taught I day dreamed. It was a typical Tuesday morning and to be truthful I did not ever hear her the first time she explained the tragic events that had taken place just moments ago. I heard the word â€Å"terrorists† and the fragments of statements like â€Å"hundreds died this morning when†. Then, I could only hear my heart beat in my ears. I watched my teacher turn on the TV. She flipped through several stations. I don’t remember what I saw but I can remember what I heard. It was the sound of people crying. Over the next few months, as a nation, we followed the story as did the world. I can remember President Bush attempting to comfort the United States and telling us America would be going to war for reasons that weren’t clear to me then and certainly aren’t clear to me now. Somewhere between the night of September 10th, when I was plotting how I was going to avoid school the next morning and the night of September 11th, I grew up. When I look back on that time in my life I am left with a single haunting thought – It is the pursuit of peace which leads to destruction. Even today, years after the terrorist attacks, people still talk about how that day changed everything. I agree, in some ways. It changed me and I became something new. It changed my family. It changed how American view other Americans and how we view the rest of the world. Americans have since the birth of the nation believed that their way was the best way. Americans were shocked to find out that people hated them enough to want to kill them. September 11th forced America’s to reflect on the military, social, and political actions of America and how they effected people of other countries. Perhaps American’s are not always in the right. For example, President Bush I gave weapons to the Afghan people to win a war against Russia. When the Afghan people defeated the Russian, Afghanistan was completely destroy. American promised them they will help rebuild but they did not. That is why the terrorist were able to come into the country and making a terrorist breeding ground. I don’t think that September 11th effects the way Americans conduct their lives daily. People who say it does are feeling the pressure of guilt. Society says we must not forget, and as Americans say we won’t. As a nation the citizens learned that there is a fine line between terrorist and freedom fighter- we are just afraid to admit it and seem unamerican. Those men who ran planes into building, killed Americans and killed themselves wanted only one thing – peace. They wanted freedom from the western world and choose to die. Just as we wanted independence from England centuries ago. In looking for peace they destroyed lives, families, and shook the protected ground the United States sat on. It made the country stronger but not smarter. I am anxious over the global discord and the cultural ignorance that seems to grow between the United States and the rest of the world. The problems in Iraq foretell and may spark future clashes with a number of civilizations in the future. Just recently I drove home from work and I flipped through different radio stations. I caught the end of Bob Dylan’s â€Å"The Times They Are A-Changing†. It’s funny because that is my mom’s favorite song and I had forgotten it existed. I still can hear her sing, â€Å"Come gather ’round people Wherever you roam / And admit that the waters Around you have grown /For the times they are a-changin’†, while she tinkered around in the kitchen way before anyone else got up. I don’t know that I ever really listened to the words before. Dylan knew and my mom knew things I was just beginning to. Dylan and my mom knew â€Å"there’s a battle outside And it is ragin’† and September 11th did shake our â€Å"windows† and rattled our â€Å"walls†. As a nation it’s citizens have no right to â€Å"criticize What we [you] can’t understand† and our â€Å" sons and [y]our daughters Are beyond our [your] command† (Dylan). Our soldiers fight a war for reasons no one really knows for America that would rather criticize them then help in country that does not seem to want peace. Dylan sings about the injustice in war and that we should not be afraid to speak our minds: Come writers and critics Who prophesize with your pen And keep your eyes wide The chance won’t come again And don’t speak too soon For the wheel’s still in spin And there’s no tellin’ who That it’s namin’. For the loser now Will be later to win For the times they are a-changin’. (Dylan) Bush wants peace but for his own reasons and through those reasons American soldiers are dying, and so are the Iraqi people. It is ironic that while those terrorists die nobly but ur soldiers die in such a cruel way. McKay writes in his poem, â€Å"If We Must Die,† that people should not die for nothing or by doing nothing. That death is inevitable, especially in war, but all people must fight for the things we want in this world and hold on to life and liberty as long as we can: O kinsmen we must meet the common foe! Though far outnumbered let us show us brave, And for their thousand blows deal one deathblow! What though before us lies the open grave? Like men we’ll face the murderous, cowardly pack, Pressed to the wall, dying, but fighting back! (Claude McKay) In the summer of 2001 I was lying in my hammock and I could see a butterfly in my backyard. I remember as a child learning that caterpillars itch and go into cocoons to find peace from that. Change in a way is a form of destruction. To be able to be someone new people have to give up their old selves and move past who they used to bee. When a child develops into an adult, he must give up his toys, his childhood beliefs like believing in Santa Claus. His childhood fantasies must be destroyed if he is to move on. In the years that followed September 11th I could feel myself â€Å"adapt to my new surroundings† (White Line 2). White, through the use of nature explores the scary nature of change: I have to shed my skin again Adapt to my new surroundings become another version of myself. The change within me does not happen overnight but through the evolution of my life (White) I was filled with American’s sense of patriotism and unity. The new American was like â€Å"the first fish that grew tiny legs† (White Line 8). Christine White’s poem, â€Å"Molting† reminded me that it was not just me that grew up, the United States did too. White’s point of view is that change is not a bad thing and is inevitable. Nearly every person around the country joined together as one united entity to pay tribute and homage to all the fallen heroes. There was a sense of harmony and peace. In way I think America, even those the terrorist attacks were tragic, knew that such an event was needed if we were going to â€Å"shed our [my] skin† (White Line 1) and become a stronger nation. As time goes by and my bad memories fade I remember America in it’s full glory. Watching the cumulative effect of humanity shining through the fire and smoke. I remember how many people spoke about the importance of peace and understanding. I wonder if there can be peace if Americans are divide both support and protest our soldiers in Iraq. The war over there caused a war here between Americans. It is the protesters protest protesters on both sides of the issues – each wanting peace in their own way. People who do not want our soldiers fighting in Iraq believe that they would be peace if America stopped butting into everyone’s business. People who are for the war in Iraq believe peace will only come after the destruction of all terrorists. In the end these protesters (on both sides) are destroying the morale and lives of people fighting in the Iraq war and are disgracing the memories of those that died. The price of peace is extremely high especially because Americans do not know if we can ever have it. I do know that â€Å"The line it is drawn The curse it is cast / The slow one now Will later be fast / As the present now Will later be past† (Dylan). I do know that America must hold her ground against the terrorists. Americans will not be tyrannized and forced to live like cowards. Even when we face â€Å"the murderous, cowardly pack, Pressed to the wall, dying, but fighting back! † (McKay Line 14). The American fight for freedom and peace has also managed to destroy our economy. Oil prices increased, the value of the American dollar decreased, and the stock market bottomed out. When Clinton was President the stock market was well over 10,000 after 9/11 it drop well under 8000. President Bush spent the Clinton Surplus on military, and it is just now in 2006 that the stock has become stabilized. I think that our economy will emerge from this disaster and become strong once again like it was before the attacks. In the pursuit of peace and destruction, people in Americans have finally understood their place in society and were back â€Å"in the sun† (White Line 10). Not as a not as a bystanders but an active and willing participants. Americans realize that there needs to be a great deal of change and those changes have started. American citizens encourage our â€Å"senators, congressmen Please heed the call / Don’t stand in the doorway Don’t block up the hall† (Dylan). And governmental officials are making changes. I think our nation needs to help a new generation of people realize that aftermath of that day when humans lives were lost and America’s unique humanity and independence was demonstrated. This generation’s hearts were opened and turned around in the wake of airplane crashes. On September 11, 2001 many people lost their lives because men were seeking their own personal peace. Daily our soldiers are destroyed one by one for the goal of peace. The American economy struggles because of the war for peace against terrorism. Americans fight Americans over whether we should be in Iraq or not which tears apart soldiers’ pride. Before that Tuesday in September, I never thought about life and death. I never considered the consequences of war and the denial of freedoms. Now that I am older, I realize that September 11, 2001 was not just pivotal point for me but America itself. Not since Pearl Harbor had the United States been unexpectedly attacked on it’s own land. Just as families pulled together so did the United States as a whole. As a nation we cried together and we healed together. To actually witness the attacks was life changing but to be part of the healing process was life affirming.

Forming habits to prevent obesity

Forming habits to prevent obesity â€Å"Obesity has reached epidemic proportions globally, with at least 2. 8 million people dying each year as a result of being overweight or obese† (10 Facts). They have tried to classify obesity as disease for a long time. The American Medical Association recently declared and classified obesity as a disease. Obesity puts you at a high risk for many diseases. Bad habits are the main cause of obesity. You have to improve your nutritional and physical habits to prevent obesity.You are more likely to live a healthy adulthood if you eat right and stay in shape. Obesity is an issue that our society faces. Developing healthy habits as children, teenagers, or even in our early adulthood could help us prevent obesity. Not being involved in physical activities and not eating right causes obesity. The conclusion from a research made by The World Health Organization was â€Å"The prevalence rates of overweight and obesity in Canadian youth are high.Th e results suggest that physical inactivity and sedentary behaviors are strongly related to obesity in Canadian adolescents† Oanssen). If we don't take care of our bodies this could be harmful, as we get older. Depression is a mental disorder that could be lethal, â€Å"More han 90 percent of people who commit suicide have a diagnosable mental disorder – most commonly a depressive disorder or a substance abuse disorder. † (Depression). The statistics of suicides caused by obesity are alarming; this makes obesity a major issue that we need to take care of.Depressed people tend to eat more too making it hard for them to stay healthy. Depression can also make you feel isolated by society. These kinds of thoughts are very common among obese teenagers. Being active can help with depression and also fghts obesity, this is why developing active habits is important. Parents play big role in helping their children to develop these habits. A healthy environment at home wher e the kids are able to get the right nutrition and where they can practice physical activities constantly helps to prevent obesity.A study conducted by the Centre for Community Child Health (CCCH) at the Royal Children's Hospital, Melbourne, and the Murdoch Children's Research Institute, concluded that † A large cross section of Australian preschoolers has, for the first time, suggested that fathers could be at the frontline in preventing early childhood obesity. Mothers are ften blamed for their children's obesity, but this study suggests that for more effective prevention, perhaps we should focus on the whole family. (Preidt) It makes a significant difference if the parents take care of their child's nutrition. Most of the time we can find food ads on television or the Internet and we see different kinds of unhealthy foods such as McDonalds, Burger King, and Dominos Pizza. These ads make us want to eat these kinds of foods. Kids like fast food and if their parents prevent th em from eating a lot of fast food this will help them develop a habit of eating in a healthier way.Parents are responsible for feeding their children correctly. Research conducted by the Institute for Global Health and The Sydney University concluded that. â€Å"An environment that bombards us trom dawn until d with recommendations to eat and drink unhealthy foods is what makes us obese†. (Neal) Parents should embrace physical activities for their children. Television viewing time appears to be an important indicator of a range of lifestyle behaviors likely to promote obesity over time.A study that was conducted on whether television affects obesity or not concluded this; â€Å"The results of this randomized, controlled trial provide vidence that television viewing is a cause of increased body fatness and that reducing television viewing is a promising strategy for preventing obesity' (Robinson). Based on this information we could say that television is a bad habit, because decreasing television in your routine is beneficial for you and it helps you prevent obesity. A high level of physical activity helps you to lose calories and if you do so regularly you can prevent obesity.Some people argue that parents are really not important to obesity. They think that even if the parents embrace a healthy lifestyle, that in some cases obesity is a enetic problem and you cannot prevent it. Genetics play a big role in obesity but even the people that are genetically most likely to become obese, when they have the right habits, do not become obese. The easiest way to form and change these habits is when we are children and that is why our parents are so influential. The physical habits that we create help us fght obesity and stay in shape; people normally develop these habits when are kids or when they are teenagers.Katherine Tallmadge talks in her book â€Å"Diet Simple: 195 Mental Tricks, Substitutions, Habits & Inspirations Simple† about how small changes have been responsible for amazing mprovement in the health of children. Just adding fruits or vegetables at each meal or 1 5 extra minutes of daily exercise helps to avoid obesity. (Tallmadge) Schools have implemented some nutritional programs that have successfully formed healthy habits in their participants; this helps to prevent obesity. Schools give healthy choices during lunch and breaks so kids have the chance to eat healthy and stay in shape. The National Association for Sport and Physical Education recommends 1 50 minutes a week of PE for elementary school children and 225 minutes a week for middle and secondary-school children† (Story). These programs have been successful in the schools that have implemented them. Extracurricular activities such as sports are also very effective in helping to develop these habits that we need to stay fit. Interscholastic sports programs, intramural activities, and physical activity clubs also keep children active in school.Intramural sports and clubs offer students with a wide range of opportunities to engage in physical activity. It is proven that children who engage in these activities are more likely to be active adults and stay in shape. The U. S. Department of Health and Human Services recommends hat children and adolescents should engage in at least 60 minutes of physical activity daily. A 2009 survey found that only 18 percent of high school students adhered to this recommendation, while only 33 percent attended physical education class each day. (2008 Physical) For adults it is harder to create new habits and change old ones.I strongly recommend that adults seek professional help. There are nutritionists and professional trainers who can help you improve your lifestyle, helping you tight obesity They know the way that the body works so they can advise you in what to do. Besides fghting obesity they can also help you by encouraging you to get in the shape that you desire. After this process you will have this knowledge that you can continue to implement in your lifestyle. Some people argue that they don't exercise or that they know people who do not exercise and are still not obese.People that have a fast metabolism find it really hard to gain weight but even if they are not obese they are still unhealthy if they do not exercise and if they eat poorly. Looking back we see some clear points about how we need and how could prevent obesity. We need to prevent obesity because it could cause some other high-risk isease and eventually death. By having a good plan of nutrition and a good exercise plan we are going to develop good habits that are going to help us prevent obesity; is even better if we develop them when we are very young.

Vermont Teddy Bear

As a good marketing strategy, it would be wise for Vermont teddy Bear to penetrate at least the distribution channels of various toy stores. Therefore as a suggestion, the company should at least create a special â€Å"manufacturer-to-dealer† program which will be initiated and targeted towards the specialty and toy store businesses operating today. In this notion, it is recommended also to Vermont that it sets up a special discount program offer in its website which will be geared towards potential visitors who are willing to be distributors of the company’s products.Basically, the rationale for this suggestion comes in the aspect of attaining more exposure or advertising mileage without themed to add more mediums of advertising. Acquiring a list of specialty stores which are willing to distribute and resell the teddy bear products can help Vermont Teddy Bears to save money. Also, this will widen the market segment of the company since people are not actually invoiced to look for toys online as the primary channel but to go to a toy store which can provide both visual and tangible aspects of product presentation.Moreover, the establishment of special product discounts for wholesalers can increase the web traffic of Vermont because it will not only concentrate on individual clients but to corporate customers as well. When it comes to the demands of the target market, the creation of additional channel for distributorship certainly meets this aspect. Ordinary people can purchase their teddy bears online while wholesale customers or distributors can also manage to acquire more information on how they will profit from partnering with Vermont as a manufacturer.

Sex and Gender Identity Essay Example | Topics and Well Written Essays - 1000 words

Sex and Gender Identity - Essay Example Nowadays it has become obvious that such 'typical' sexual features as height, weight, musculature and sinews are a great deal less connected with sex than it had consider to be. Aside from men and women biological distinctions there is a division of their social roles, forms of activities, difference in their behavior and emotional characteristics. Long ago anthropologists, ethnographers, and historians have ascertained in relativity of 'typically man' and 'typically women' notions. The point is that the same activity (behavior, characteristic), which in one community is regarded as manlike, may be treated as womanish in the other. The world's variety of social characteristics of both men and women and fundamental sameness of human beings' biological characteristics brings us to a conclusion that biological sex can not be taken as an explanation to dissimilarity of their social roles, existing in different communities. Accordingly the notion of gender as summation of social and cultural norms, which are appointed by the society depending on the biological sex of individual, comes into being. Let us consider two articles: 'Sex and Gender Identity' written by Jami L. Anderson, who states that we should reject biological essentialism and turn to the idea that sex categories are socially constructed, and 'The Five Sexes' written by Ann Fausto-Sterling, claiming that it is time to challenge the man and women division. On studying the phenomenon of sex, Anderson throws discredit upon the conception of biological essentialism, which considers the categories of man and women as some biological categories, and according to which in order to qualify a human's sex, one should examine a human's body. Biological essentialist suggest the following definitions of sex categories man and woman: A man is a human with a penis and testes A woman is a human with ovaries and a uterus Anderson points out the weak sides of these definitions. First of all, there are cases when people are born with testes and some aspects of female genitalia, and on the contrary some are born with ovaries and some aspects of male genitalia. So in such cases we cannot refer such people to any of these categories. More over there is a great number of women, who had to have hysterectomies in order to treat ovarian cancer. This notwithstanding they remain to be women. The same can be said about men, who have their testicles removed to deal with testicular cancer.Some biological essentianalists may contest that chromosomes may be used as a key-determinant of sex category. Herewith they suggest the following definitions of sex categories man and woman: A man is a human with XY chromosomes A woman is a human with XX chromosomes Anderson claims that these definitions are also a matter of argument, as 'it has been estimated that as many as 4 % of the world's population have a karotype other than XX or XY'. That is why the author states that the only way to make theses definitions exhaustive is to add another category: An intersexed person is a human with a karotype other than XX or XY.The author proposes us to consider sex categories as not biological ones, but as social categories. According to Anderson, both self- and other-identification play an important part in determining one's sex. Here we deal with gender, which main categories are

Saad Assignment Example | Topics and Well Written Essays - 500 words

Saad - Assignment Example (b). A capacitor is constructed as two plane parallel square plates with an area of 20cm* 20cm and a 5.0mm separation. It is mounted in a vertical plane (with the top plate edges horizontal) and used to measure the depth of liquid in a tank, which is allowed to fill the space between the plates to a variable extent, the rest being filled with air. If the liquid is methanol with a relative permittivity of 33, calculate the maximum and minimum values of the capacitance, corresponding to the extreme liquid levels, and the value when the gap is half-full. (c). To avoid rapid indicator fluctuations if the liquid is agitated when half-full, a time constant for change/discharge of about 10s is required. What should be the series resistance of the electrical supply to the capacitor? A generator is basically a machine that has ability to convert mechanical energy into electrical energy. We have two types of generators depending on the types of electric current they produce. We have either direct current (DC) or alternating current (AC) generators. These two types of generators have differing construction details but the basic principle on the way they work is similar. Shunt-wound generator or Penjana Piran is a type of generator where field winding is connected parallel to the armature thus creating a relatively high resistance making the current carried to be a only as fraction of the armature

Influence of interest groups on president Obamas administration Research Paper

Influence of interest groups on president Obamas administration - Research Paper Example Center for American Progress recommends the government to develop guided pathways to success that will help the higher education system to develop a formidable and attainable success path that will lead students to successful careers (Klein, 2014). The established success pathway will allow the federal government to resolve the longstanding problem that has befallen the American postsecondary education system thereby enabling a clear success path that will enable students to identify their potential and eventually their suitable careers to venture. Under the recommendations made by the center for American progress, students ought to begin in a limited number of meta- majors, which entails a set of courses that the student should complete in order to meet academic requirements across a range of programs and disciplines. The move will assist students to complete a specific major while following a highly structured degree plan. The proposed recommendation from the Center for American pr ogress addresses the tightly structured programs that student undertake within the semester thereby imposing flexibility to the students , which helps the students to access a wide range of courses offered during the semester with ease and under their discretion. The recommendation from the lobby group offers room to the effective use of technology that will enable trainers to pin point reluctant students who do not complete their assignments or attend lecture classes thereby allowing the trainers to intervene before the situation gets out of control.

Economic Slump Outcome Article Example | Topics and Well Written Essays - 1250 words

Economic Slump Outcome - Article Example The withdrawal of major clients and lack of suitable counseling made the employees to search for an alternative job. Attrition is inevitable because there is insecurity of job in the minds of most of the employees and the shattered company image adds more fervor to quit.Satyam employees are absorbed by companies who have acquired the lost projects of Satyam and there is scope of survival for them. If this attrition scenario continues, then Satyam cannot go on the revival phase and sustain its existence in the software industry. In Marketing, it is a mandatory process to focus on the ROI (Return on Investment) especially during the economic crisis phase. The above citation identifies solutions to sustain the credibility of the marketing process. The split focus on increasing revenue and improving accountability and optimizing the cost. Focus on online marketing is a success as most of the people prefer to shop at the doorstep. Creative production management focuses on improving the existing technique or process to a higher degree of efficiency involving less time and cost. Automation of selected equipments contributed largely to creative production management. ... Creative production management focuses on improving the existing technique or process to a higher degree of efficiency involving less time and cost. Automation of selected equipments contributed largely to creative production management. Saving the accessories, raw materials cost is an important aspect of marketing fulfillment. Elimination of marketing wastes also paves way for effective storage solutions. Finally the entire revival process during recession depends on one critical factor which is financial management. Financial Budgets for marketing should be decided with a proactive approach focusing on the balance between allocation of funds and the return on investment. Useful alert and monitoring techniques can value add to financial management. Citation 4 Weblink: www.hindu.com/2009/02/02/stories/2009020255121400.htm - 21k Review of Citation 4 Economic Slump affected the political stability as the government is unable to grant fresh tax concessions or allocate additional source of funds to the needy. There is a lot of brainstorming done on the additional expenditure impacting the growth of economy .Banks and financial companies were in a shaken state as they are unable to slash the loan interest rates and financial crunches and trends enlighten that the crisis will continue till end of September. Appropriate decisions can be taken only after minimizing the economic crisis. Citation 5 Weblink: http://www.hindu.com/2009/01/26/stories/2009012650691400.htm Review of Citation 5 Economic slump contributed to higher degree of financial crisis and it is a shocking fact that leading banks confessed on their financial losses and instability to function as a standalone embodiment. The root cause is the lending policy

Modernist and Postmodernist Fashion Designers Essay

Modernist and Postmodernist Fashion Designers - Essay Example The essay "Modernist and Postmodernist Fashion Designers" discusses the designers and fashion in the context of Modernism and Postmodernism. The word 'modern' from which 'modernism' seems to be coined, generically refer to anything that is contemporaneous; in this sense, all art can be said to be modern as at when it was made. However, as an art historical term, modernism refers to a period dating from around the 1860s through the 1970s and is therefore used to identify the style, ideology and forms of art produced during this period. According to Klages (2003), modernism can be described as the movement in visual arts, music, literature, fashion and drama, which rejected the old Victorian standards of how art should be made, consumed, and what it should mean. During the later half of the 20th century, it became gradually apparent to many that the worldview fostered through Modernism is flawed, corrupt, and oppressive. A couple of events, including both World Wars, further heightened this perception. The perceived failure of modernism, as a movement and ideology, gave birth to the new period now referred to as Postmodernism, an ideology that has only emerged as an area of academic study since the mid-1980s. However, the term postmodernism is used in a number of confusing of ways; there is a problem with assigning a definite or useful definition to the term, most definitions are hopelessly vague and often inconsistent with each other. For some, postmodernism means anti-modern. while for others it is merely a revision of modernist premises (Burke, 2005; Witcombe, 2000). The stance of those who see postmodernism as anti-modernism is a basic rejection of the major tenets of modernism; that is, a rejection of the doctrine of the supremacy of reason, the notion of truth, the belief in the perfectibility of man, and the idea that we could create a better, if not perfect, society. This stance has been labelled 'deconstructive

POWER,AUTHORITY, AND INFLUENCE (CASE) Essay Example | Topics and Well Written Essays - 500 words

POWER,AUTHORITY, AND INFLUENCE (CASE) - Essay Example Although man is inherently strong, a woman's ability to apply her instincts in times of conflict could be an advantage when in the process of decision making. In fact, the women of this generation are more sophisticated and this is proven by their existence as top officials in organizations with different specializations. The â€Å"Woman and Men, Work and Power† article talks about women empowerment at work. It features some women and their different stories of success in their chosen careers. In spite of the many obstacles and criticisms, they have managed to stay focused and goal-oriented. They are given the privilege to exercise authority in their respected organizations that is through the legitimate power that is vested to them. A top position in a company would give one the legitimate power, the formal power to exercise authority (Heinemann, 2008, p. 35). They are determined leaders but are distinguished by their opposing belief when it comes to the method and principles that they consider in their practice of power and on how they use this power to influence those who are under them.

Forest Conservation Essay Example | Topics and Well Written Essays - 1750 words

Forest Conservation - Essay Example Forest plays multidimensional nurturing role in nature. Forest plays roles of carbon trapping (formally known as carbon sequestration), supply of wood, and from natural kidney to sedimentation reduction. (Markels and Barber, 2002) Forest plays a vital role beyond its aesthetic appeal and bio diversity. (Forests Canada 2008) Canadian forests are under threat due to commercial exploration of oils and minerals. Most of the probable exploitable areas lie within the forests and the choice between them has become binary. (Forests Canada 2008) The choice between forest and other natural resources has become mutually exclusive. Moreover, most of the Canadian forests are not under the legal arm of ‘reserve’ forest. This makes Canadian forest more vulnerable .The importance of forest at the time of global warming, water quality and resource management problem does not need any introduction. Reduction in Forest will aggravate global warming and its associated problems. Problems associated with drinking water shortage, increase in frequency of floods will become more prevalent. Canadian forests does not play only regional role in the aforesaid areas but also in a global domain. The contribution in carbon sequestering by the Canadian forest to the world climate is highly considerable and any depletion i s bound to affect global climate as a whole. GEMCO is found to manage and monitor the forest and environmental quality.It is very important to note that forest is also associated with the wellbeing of other species.

Business plan - CoViTek Essay Example for Free

Business plan CoViTek Essay CoViTek is an Atlanta based company that offers a unique value added service to the $11 billion dollars video rental industry. CoViTek will revolutionize the industry by renting movies through its video vending machines. These machines are already experiencing tremendous success in Europe, where they were invented. Customers will now be able to rent videos twenty-four hours a day, seven days a week in a timely and efficient manner at the lowest price. Our machines can be implemented anywhere, even in locations that are not accessible to our brick and mortar competitors, and we will therefore focus our efforts on all the strategic locations. Reve-lution Int. will offer a unique business-to-consumer service for the rental of videos and DVDs. The technology, containing a fully automated system, will facilitate continuous rental and return of movies bridging the gap between video stores, who only are open 15 hours a day, and services such as the nonexistent Kozmo. com, who offer video delivery for a premium price. The company has a cost-per-action (CPA) pricing structure. CoViTeks target customers will include universities with a student body of at least 10,000 in addition to the rest of the city of Atlanta for the first six months of operation. CoViTek will provide their clientele with a complete set of integrated tools within the machine to make accurate and enjoyable purchasing decisions. CoViTek will give video rental customers the freedom of rental 24 hours a day, seven days a week, all year long. CoViTek will build the worlds truly first convenient and efficient rental system Target Customers Movie rentals have proven to be an integral part of the everyday lives of the American population. With more than $11 billion dollars in rental sales in 1999, we acknowledge the aggregate demand for the video rental industry. Constantly seeking immediate gratification, video rental stores want the most efficient and cost-effective methods of satisfying their customers. CoViTek will make rentals simple by providing consumers the most efficient tools for with which to initialize a rental process. With the killer application technology used in these machines, the customer will be able to conduct multiple searches in order to rent the movie of their desire. CoViTek will further assist them through the provisions of an active preference search, which is currently being used by Amazon. com. This application will determine what the customer rented last and list the preferred movies of that category the customer will like based on past rental behavior. CoViTeks potential customers will represent the bulk of video rental households who value rental outlet convenience and flexible payment plans. CoViTek will strive for the most efficient, cost-flexible payments and active searches for preservation of quality time. Market Growth Perspective According to analyst Paul Keagan Associates, at home movie consumption expenditures will increase approximately 40% by 2005 to $27 billion, almost triple the amount spent in 1990. The vast majority of these expenditures, about 83%, will be for video/DVD rentals and retail. However, movie consumption will also encompass pay-per-view and video on demand (VOD) available through cable and satellite services. Video Production Companies Ninety percent of our videotapes will come from one of the six major production companies: 1. Buena Vista 2. Warner Bros. 3. Universal 4. Fox 5. Paramount, or 6. Columbia-Tri-Star The power of these suppliers is very high, as they hold the exclusive rights to the movies they produce. One of our late competitors, Kozmo. com, has built a unique strategic partnership with these production companies. They have developed a profit sharing system with the major production companies requiring no initial investment in the videos, but agreeing to give 40% of the revenue generated by the rentals to the producer of the movie. We believe that this profit sharing system is financially unattractive, although it will allow us to reduce our initial investment costs; it minimizes our profits which in turn will delay our expansion strategy. We will use an initial video vendor, Video Bicicling, based out of Texas to supply us with our videos and DVDs. They will provide us with the most up-do-date movies for competitive prices. Competitor Differentiation CoViTek differentiates itself from its competitors in several key areas. While companies such as Blockbuster and Hollywood Entertainment offer the same features, only CoViTek will incorporate all of the features described below in a way that gives consumers the ultimate ease of use, active preference search, and extremely convenient locations of operations. Time Availability CoViTeks competitive advantage is based on its time availability for rentals. The machines will be open and available for usage 24 hours a day, seven days a week, all year round. CoViTek will keep customer service readily available even throughout holidays. Strategic Locations CoViTek will implement the vending machines in key strategic locations after performing a detailed demo-geographical analysis of the city of Atlanta. Locations will initially be university campuses and later the urban areas of the city. Each machine will be located in areas where there is heavy human traffic. Payment Flexibility Our pricing will be flexible depending on the amount of time the video is out. Since CoViTek is a system that is open 24 hours a day there are no late fees associated in our model. Our standard rental time for DVDs is midnight of the following day for a price between $2. 50-$3. 00. Each additional day will be between $1. 50-$2. 00. Video Cassettes will be $3. 99 and if returned within 24 hours $1will be credited back. Each additional day will be $1. 99. (Based on new releases) Active Search CoViTek will use an innovative application technology which actively searches for videos categorized by title, actor, new releases, type of movie (action, thriller, comedy), and most frequently rented movies. Relative Competitive Factor Blockbuster Video Hollywood Video Kozmo. com CoViTek Relative Product Quality and Differentiation i i i i Flexible Payment Plan i E-commerce Based i i Brand Recognition % 100% 63% 40% N/A Locations around campuses i i i i Locations on Campuses i i Large video selection.i i Number of employees less than 5/ location i One of the most compelling aspects of the CoViTek model is its portability into untapped realms of video rental opportunities. This will provide the company with a critical advantage-the flexibility to transform itself in response to competitive challenges or to shifts in the video rental market environment. CoViTeks flexibility will give downside protection to its owners by insuring that new, innovative means of generating cash flow can be realized. Future elements of CoViTek may include: National Expansion. Video rental opportunities in selected national markets such as: Washington D. C. , Los Angeles, Miami and Huston. Washington D. C: our second location has similar features to our first city of operation. It has a few large universities, widely used public transportation, and high pedestrian traffic. The schools we target will be American University, George Washington University, and Georgetown University. Our downtown locations will depend on areas where there is an intersection of the public transportation lines and high pedestrian traffic. Data Distribution. Future plans may include the sale of CoViTeks proprietary online consumer data to the major video production companies. Specialized Machine Content Another growth opportunity for CoViTek in the future is the implementation of machines with customized video selection. The content of these machines will be select videos and DVDs targeted toward an audience based on specific themes. These machines will be placed in strategic locations based around their themes. Some possible themed machines may include: classic movie machines, foreign movie machines with Spanish subtitles or dubbing, and award-winning movie machines. The placement of these machines will require careful market analysis and planning, and therefore we plan to wait before implementation to gather enough data about the market and the purchasing patterns of our customers. Investment Needs Michel Khoury founder of CoViTek, has accumulated cash in excess of $10,000 for the development and the start-up cost of the company. CoViTek is now prepared to obtain financing through establishing a line of credit and implementing an equipment loan for its initial machine. It will later apply for loans as needed in order to buy more machines as it expands its operation. Using the machines and earnings as collateral CoViTek should have sufficient funds to obtain a line of credit that will secure its implementation of strategy. The initial stage of funding will be used to complete Web-site development, obtain one machines, invest in computer hardware and software, lease location space needed for the machines and market CoViTek during the first 12 months of operations. After 12 to 18 months of operation, CoViTek will require an infusion of an additional $15,000 to expand its brand image and increase its service offerings at an accelerated pace. Successful development and operation of CoViTek will allow it to be self-sufficient within approximately 9 to 12 months of initial operation. CoViTek will be a for-profit company incorporated in the state of Georgia. CoViTek Start up costs Machines $20,246. 64 Inventory: video tapes $9,210 Cash/ month $2,808 Advertising $8,000 Legal Accounting $7,000 Insurance $3,000 TOTAL $50,264. 64 Management team Michel Khoury Chief Executive Officer Founder While founding CoViTek, Michel Khoury is Assistant Managing Director at Bear, Stearns Co. Inc. He is working hand in hand with the Managing Director of the company in order to implement a system of bringing foreign investment to the company. He has had significance experience with young ventures as he has participated in the creation of several companies nationally and internationally. Michel Khoury is also consultant to the CEO of Santege Capital Asset Management Group in New York City. Michel Khoury graduated in May of 2001 from Emory University with a Bachelor of Business administration with concentrations in Finance, Consulting, Venture Management and Marketing.

Using mobile phone Essay Example for Free

Using mobile phone Essay Why people nowadays prefer using mobile phone to using telephone ? Although many researches indicated that mobile phones have some bad influences on human, The number of people using mobile phones are increasing every year. First of all , I’ll talk about the advantages of cell phone and how does it influence to our daily life . The most obvious advantages of mobile phone are that it can be mobilized. People can use mobile phones everywhere they want such as buses, companies, schools etc. Meanwhile, telephones are immobilized which is hard to use outside . On the other hand, mobile phones can help the users to contact the other people. People can make a simple phone call or send a message with their photos . I have a mobile phone and it is really useful for me to call my family, my friends or chat with many people and share my pictures. Moreover , life is not interesting without mobile phone because many entertaining functions can be used in mobile phones. It is unbelievable that mobile phone provide many good entertainment like taking a photo, playing games, listening to music, connecting Internet, reading book etc. So what about the disadvantages ? Do those things make the bad effect to our healthy? . As we all know that , The main fundamental rules of cell phone base on electromagnetic wave . And this kind of wave often harms to our healthy if using it chronically by making some serious illnesses such as : mental problems , reproductive problems etc. Moreover , The distractions which it brings to us will effect to our work . We can’t focus on working because too much entertaining things on a smart cell phone . That’s my opinions about this topic. Thanks for listening .

Marketing Strategy of Olpers Milk

Marketing Strategy of Olpers Milk Engro Foods (Pvt.) Limited (EFL) was established in 2005 as part of a huge diversification process at the Engro Group. Engro Group itself is one of the leading business corporation with high ventures in the fertilizer, food, power, generation, petrochemicals, automation and terminal storage industries. Engro wanted to setup a latest fertilization plant but due to certain restrictions from the government was not able to expand in the fertilization field. There, the organization decided to invest into a new market. Olpers Milk, companys first brand was launched in 2006 in major cities of Pakistan simultaneously so that product gains popularity and visibility together. By this information, we got the idea of launching a processed milk that will fulfill all the needs of a household related to the use of milk. The plan, in a very brief way describes what segments the company is going to target, how and what strategies to take on to achieve a brand position and make maximum profits. The plan also points out the strengths, weaknesses that accounts to internal factors that can affect a product and opportunities and threats, which are the external factors disturbing the product Current Marketing Situation Marketing research is an important step when a new product is to be launched into market especially for an organization with no experience in the field. There are numerous risks associated with the new product. so to reduce the risks, research is a very important step towards the launch. The research uncovered that the food industry held the maximum promise and profits if on right track. The statistics show that Pakistan is the third largest milk producing country in the world, with urban consumption of about 7 billion liters annually. There is an overall growth in the PLM sector due to awareness in health and hygiene, this coupled with an increasing dissatisfaction with the loose milk from the local doodhwala. In Punjab loose milk costs between Rs. 46 and Rs. 50 while tetra packed milk costs around 75, same is the case is in Sindh where the price difference between the fresh milk and packed milk is around 20. These are a few problems which have to be solved in order to penetrate the market to the full extent. Market description The milk sector consists of the consumers that have standardized preferences. All consumers that drink either fresh or processed milk have homogeneous and similar preferences and wants. Keeping these things in mind, it is very difficult for a new company to take on a challenge of producing on a large scale, distributing it extremely effectively and massively promoting. The preferences that the consumers want are nearly similar according to the survey. The inclination towards particular qualities milk should attain are, the milk should be white, milk should not smell, hygienically processed and is good for health and bones. Keeping these preferences Engro Foods introduced two more products besides Olpers milk: Olwell diet and Olpers cream As previously mentioned, the preferences of all the consumers demanding or wanting milk are the same. So segmentation is really a problem for the Engro Group but the preferences differ for a few consumers that prefer skimmed milk. The segmentation was done according to demographics, psychographics and behavior. Market segmentation Demographics generally refers to the age, sex and to which life cycle stage an individual or group of people comes under. There are many products which are affected by the demographics of the customers. but Olpers milk is not affected by these boundaries and limits. This product is produced for all potential buyers and users from higher or middle class families. The research suggested that the lower class families have a different attitude towards the processed milk. All the companies and groups in the milking sector are trying to change the image of the packed milk. Due to this image of the processed milk, even though not wanting to be, Olpers milk will gain an image where it will look, it is made for a special social class Psychographic in marketing refers to the personality, brand consciousness, lifestyles and values of people. Some people are more goal-oriented and passionate about their goals. As Olpers milk and Olwell both focus on a person being physically and mentally fit, so people will look upon this as a brand and will be expecting benefits which the marketers have described. Behavioral factors include on which behavioral aspects are involved when segmenting the market. As mentioned above the company has divided its market into three totally different segments according to how people respond on different stimuli. This segmentation is done on a basis that people want milk that can be used as a tea whitener so obviously the color of the milk does matter a lot. Secondly, customers want a product which they can use for all purposes, not solely for a single use. Marketers of this firm have to keep in mind that they have to compete with opponents such as Nestle and Haleeb which are in this department for a period longer than Olpers and they attain many loyal customers who will prefer the their respective brand respectively. Product Review different packaging of all the three products: Olpers milk, Olwell and Olpers cream Marketers have decided to position it as a product that can be used for all purposes that the fresh milk does UHT heated processor, that means high quality of milk 6 layers of tetra pack for extra cleanliness and protecting the preserved milk from bacteria and germs 3 months of shelf life, that means that storage of milk, or consumers can buy cartons of milk without worrying that the milk will get useless. Milk that attains all the nutrients which the fresh milk has. A product that helps weight conscious people to loose weight Helping all users to have a chance to have healthy and strong bones Olpers cream specifically tackles people who are addicted to desserts and meetha. This product can be used in desserts and cake icings and etc. Competitive review Competition is very severe in the milking sector. Although there are only a few major competition in this sector but the competition is increasing very rapidly. The major contestants which the marketers of this company will have to study and research upon are Nestle and Haleeb, both of which have grasped enough experience in this field and have acquired many brand loyal customers Nestle The market leader in this milking market is Nestle, which is producing and selling its product with the name Milkpak since 1981. They introduced the concept of processed milk and established the concept of tetra pack milk in Pakistan. This was pretty well perceived by majority in Pakistan and a synonym was attached to the Milkpak as quality milk. The company has got vast experience and is tracking growth strategies. They have got a secure financial background so they will be willing to invest both in promoting and advertising if needed. They have targeted their market to areas restricted to near proximity to urban areas and are targeting people having a middle or high social class. They have always served the milking sector up to their capacity. The product is unique due to the addition of irons, vitamins A and C in the milk. Haleeb Milk Haleeb foods was established in 1986, just after the initiation of Milkpak from Nestle. Haleeb foods is serving this country for the past 27years and have been quite successful in doing so. They were quite a competition for nestle when they launched haleeb milk in 1986, but somehow or the other they were unable to make that sort of a image that the Milkpak achieved in early 80s Haleeb milk is said to be homogenized that means that all the nutrients and minerals are spread equally in a single carton. They have pure UHT standardized milk, with 6 layered packing with a shelf life of 3 months or so. Anhaar Milk Anhaar fresh milk just turned into the milking market recently. They have entered market with a different aspect of processed milk. They turn down the idea of UHT standardized milk because according to their research UHT heated milk looses its original nutrient and minerals. Along with this the UHT heated milk lessens the advantages and over stresses the immune system This milk has a shelf life of only 3 to 4 days. They milk cow daily and the fresh milk is provided to the market soon after the milking process. Pure milk exhibits healthy digestive systems, healthy skin nails and hair, reduces chances of cancer, prevents diabetes and lowers cholesterol levels, controls blood pressure and improves immunity. So according to this firm they are providing all this to the end consumers. This can be a turnover in the milking market from UHT plant to providing farm fresh milk. Taraang milk Taraang milk joined this market to target low class families. Their main objective is to provide this class with a milk that doubles the taste and smell of tea. They have taken their way to attract people by celebrities dancing and fascinating advertisements rather than letting consumers know of how their product is different than the existing products in the market SWOT analysis Strengths Engro food is being backed up by the Engro group financially and by experience also Relationship with the farmers, as farmers are the suppliers of the milk to Engro foods Third generation plant Strong consumer and product research Positive response from the users Weaknesses Packaging low quality milk distribution milk collection centers narrow brand portfolio Olwell quite liberal ads according to our culture Opportunities Government funding for development of this sector ever increasing growth in the consumers of processed milk third largest producer of the processed milk Threats immense competition price difference Consumer behavior and perception Objectives and issues First year objective The objectives for the period starting from the launch till the end of the first year include attracting customers, changing consumers perception of processed milk, making this product a brand. Second year objective End of the second year objectives will include regular customers, with brand loyal customers as well, and break evening the production costs as well as the plant costs. Issues These objectives will be a lot difficult to achieve if the marketing department fails to promote and advertise the product to the optimum level. If the first year objectives are not met than it will be approximately impossible to get through with the second year objectives Marketing Strategy As marketing strategy means to make strategies that are customer driven and implementing them through programs and awareness programs. This way new customers will be attracted, and will help the company to make profits and help the company build profitable customer relationships. The marketers will set a position of Olpers milk according to uniqueness of the product. The marketers of this company will target middle to high social class that want a product that is as useful as its perceived value. Positioning The red color that has been chosen for the packaging of Olpers milk is quite eye-catching and distinctive than the colors that have been used in Pakistan in the milking sector till now. The product will be positioned in a way that it conveys the message that it will fulfill all the purposes of a consumer that the fresh milk does. Olwell will be positioned in a way that it will target people who are goal-oriented and focus on their careers. This will also exhibit a image that this will help people remain fit and in the same shape without worrying for the fat contents in the regular milk Product strategy Olpers milk along with the Olwell will include all the features and core values that have been mentioned so as to receive maximum consumer satisfaction. More will be given than promised so as to achieve customer delight. A massive advertisement campaign with Olpers logo on every bill board, ads and newspapers. Every marketing campaign will be utilized in order to let people know of the new product. There will be many below the line activities including free tea using Olpers milk will be provided to the potential buyers at major departmental stores for testing purposes, so that people know what type of product they will be using. Pricing strategy We would be adopting competitive pricing strategy for all the products; Olpers milk, Olwell, Olpers cream. In this type of pricing strategy, the prices of the competitors are studied and the products prices will be determined by this. As the price of Milkpak is around 70 Rs, we will introduce our milk with a price slightly lower than this and then gradually increasing it. Distribution Strategy Olpers milk will be launched in many major cities, and will number around twenty. Olpers milk will be distributed to over 80 cities very effectively in a short period of time after launch, because it is very difficult to launch a product in more than 25 cities simultaneously. The distribution strategy includes division of the country into five major regions. These regions will be Lahore, Karachi, Multan, Islamabad and Peshawar. This requires efficient transport facilities as well as warehouses and storages in different cities for the effective distribution. Trained personals will be hired who will be having an experience of at least two years in the distribution field. The dependence on technology for the distribution is necessary so new technology will be used to monitor the storages, warehouses etc. In order to attract distributors with experience a fixed commission rate of 5% will be set, that will be not be negotiable in order to avoid future fights and hassle. Sales targets will be set twice every month after discussing the market situations with the distributors. Incentives, bonuses, increments, and training will be provided to the distributors and staff for further improvement in the distribution field. Marketing research In the marketing research that we conducted after the launch of the product included interviews, questionnaires and surveys. This will enable us to improve our product and further diversify in the food field itself. The questionnaire was distributed to the customers at the local shops and departmental stores. 250 questionnaires and 50 interviews will be studied to evaluate customer satisfaction and what customers need and expect from our product. According to the survey, we found out that people between 28 to 50 use milk in tea, at the breakfast table, and youngsters drink milk when studying or going to school

Public School Finance: Prospectus Paper :: essays research papers

Public School Finance: Prospectus Paper Oklahoma utility companies are currently protesting the amount of taxes that they must pay. The dispute came about because of the difference between what utility companies and other commercial properties and other entities such as railroads and airlines must pay. The utility companies originally protested all of the taxes that they had to pay. They are now protesting the percentage of taxes that they must pay above what the commercial properties pay. The money is currently going into escrow accounts until a decision over the taxes has been made. According to Oklahoma Tax Commission estimates, the protests could affect more than $63 million in funding for schools and counties across the state. The money will not be allocated into the schools until the dispute has been settled. A large group of Oklahoma superintendents has been meeting with the big four utility companies (Public Service Company of Oklahoma, Oklahoma Natural Gas, Oklahoma Gas and Electric and Southwestern Bell) to try to reach a compromise. The most recent meeting occurred on Monday, November 28, 1994. At that meeting Marvin Stokes, Superintendent of Byng Schools, proposed that the utility companies be assessed at 25 mills and that commercial properties be assessed at 20 mills. This would generate around $100 million in new revenue for Oklahoma schools. Eugene Chitwood, Okemah County Assessor, suggested that public service companies be assessed at 23 mills and that commercial properties be assessed at 15-19 mills. This would generate around $50 million in new revenue for Oklahoma schools. The utility companies are currently paying 22.85 mills and commercial properties are paying 11 mills. Private advalorem property is assessed at 11-14 mills. The utility companies were receptive to the suggestions. They do not care if their taxes are increased as long as commercial properties are assessed at a higher level as well. Another idea proposed to the utility companies for their tax rate to decrease to 21.85 mills. This would free up around 58 million dollars immediately if the utility companies agree. The group of Oklahoma superintendents will meet with Glen Johnson ,Speaker of the House, on Monday, December 5, 1995. The superintendents feel that it would be to their advantage to have there concerns heard by the House even though the State Equity board has the final say. The State Equity Board is comprised of the Governor, Lieutenant Governor, State Superintendent of Schools, State Treasurer, the State Auditor, and the State Secretary of Agricultural. In order to get a measure passed by the State Equity Board, a measure must receive four of the 7 votes.

Faith and Reason in The Nineteenth Century Essay -- Essays Papers

Faith and Reason in The Nineteenth Century Throughout history, there have been many trends and patterns that have allowed humankind to learn from its mistakes. This reflection on the past is an important characteristic that distinguishes humans from all other life on earth. To make sure that humans do not fall into the same evil devices that our forefathers did, we must examine how our faith and reason has progressed through the past few centuries. Reason began to be the sole factor that effected the direction life was taking. This rationalism even crept into the sphere of religious influence. In Europe during the nineteenth century, human reason made strides toward modernism by shifting focus onto the individual, and by applying what we had learned as a whole, thinkers intellectual advancements were used for the betterment of industry and society. During this same period in time, the church's power was subordinated to that of the state for the first time. In Europe, and especially in the tumultuous nation of France, the church faced fierce attacks from the governments of the nations. In France, this was more apparent than anywhere else. When the new government of Robespierre and the council of public safety came to power, they put vast restrictions on the power held by the Roman Catholic Church in France. To begin with, the government took church owned lands to pay off large amounts of debt that existed prior to the revolution. This was not an overly popular decision with the church. To further control the church, the National Assembly issued the Civil Constitution of the Clergy. This document placed the church below the state in the overall hierarchy of power. To put the loyalties of the divided clergy to the tes... ... found in Aspects of Western Civilization, 180. 7 Child Labor as found in Aspects of Western Civilization, 130. 8 Child Labor as found in Aspects of Western Civilization, 130. 9 Marx, Karl and Fiedrich Engels. The Communist Manifestoà ® as found in Aspects of Western Civilization, 149. 10 Marx and Engels. The Communist Manifesto as found in Aspects of Western Civilization, 150. 11 Owen, Robert. Utopian Socialism as found in Aspects of Western Civilization, 148. 12 Mazzini, Guiseppe. The Duties of Man as found in Aspects of Western Civilization, 166. 13 Mazzini, Guiseppe. The Duties of Man as found in Aspects of Western Civilization, 166. 14 Mazzini, Guiseppe. The Duties of Man as found in Aspects of Western Civilization, 165. 15 Mazzini, Guiseppe. The Duties of Man as found in Aspects of Western Civilization, 165.

Cover Girl Cosmetics Essay examples -- marketing business

Cover Girl Cosmetics Why Cover Girl is one of the most successful cosmetic organizations since the 1960’s? Cover Girl cosmetics have been the top-seller since 1961 and are still going strong. It is hard, with all the advanced lines of make-up for one product to go as far as Cover girl has, so how does Cover Girl cosmetics do it? A lot of Cover Girl’s strong, on going successes are due to changing the look of the product, exceptional promotions which the public can’t look over, giving a cosmetic appeal to both older and younger aged women and most importantly by using near perfect women and teens to model their products. Although it’s wonderful that Cover Girl has been and still is so successful, it has put a dentation in today’s society in what women’s appearance should and shouldn’t be. Women and young adolescence are confused of what their appearance should be. Cover Girl has many famous models; one inparticular is the famous country singer Faith Hill. Faith is tall, skinny, and flawless. When women see models like her doing the advertising for Cover Girl, they automatically feel that they should look the same. Later in this paper I will go into semiotics which derives from the Greek word semeion meaning sign, it basically describes how people interpret different signs, such as models, and how these signs might effect one’s life and self-esteem. Proctor & Gamble are the owners and starters of Cover Girl cosmetics. To keep up the success of Cover Girl they must keep on top of the advertising game to stay above the competitors. To do this they do many promotions, some include using famous singers, changing displays, giving away samples and one of the most important advertisement of all is the models Cover Girls incorporates in their ads. Cover Girls did one promotion with Target stores to promote their product. They used the famous group 98 Degrees to make a sweepstakes called, â€Å"Fall in Love with 98 Degrees Sweepstakes.† The grand prizewinner of this sweepstakes is an appearance in the new 98 Degrees music video. This advertising doesn’t just take place in the Target stores; it also takes place in Teen magazine, stickers on the new 98 Degrees CDs, a national radio campaign, and the national Teen People magazine. Because it’s teens that mainly listen to the music that 98 Degrees produces, it’s the teens that this particular promotion is focused on. I s... ...so very successful because of their unique forms of advertising and promotions. Contacting certain audiences which is their main target during different promotions is a wonderful way to go. Understanding advertising will better help you understand yourself and make you realize whom you really are and whom you will always be no matter how many cosmetics you buy. Works Cited Adweek, L.P. â€Å"Cover Girl to sponsor a special June issue of YM on topic relationships.† Mediaweek 26 April 1993 v3 n17 p4 (1) Adweek, L.P. â€Å"Cover Girl Sweepstakes Ties to Target Stores.† Brandweek 26 July 1999 v40 i30 p1. Adweek, L.P. â€Å"Makeover for Makeup.† Brandweek 6 Sept. 1999 v40 i33 p1. Cosmetics International Cosmetic Products Report, â€Å"Cover Girl Bolsters it’s Foundation.† July 1999 v15 i174 p11. http://www.covergirl.com/models/sara/sara1.html, â€Å"Sarah Thomas.† http://members.xoom.com/ XMCM/faith/news.htm, â€Å"Faith Hill.† http://www.aber.ac.uk/~ednwww/Undgrad/ed30610/nnr501.html â€Å"Semiotic Analysis.† Progressive Grocer, â€Å"Wicked for Halloween.† Oct. 1999 v78 i10 p122 Sloan, Pat. â€Å"Cover Girl Pays Attention to Both Brand and Product.† Advertising Age 3 March 1997. v68 n9 P12 (1).

Accounting Standards Boards Essay

Increased globalization in the business world has brought to fore some of the issues and challenges that multinational businesses face in financial recording and reporting of foreign based operations. With operations based in different countries that operate under different accounting principles and with varying currencies, there has been a need for the accounting principles and standards to be converged. This has in the past nine years seen the accounting policy making suggesting a complete overhaul in the way financial statements are reported and a convergence between the US’s generally accepted accounting principles (US GAAP) and the International Financial Reporting Standards (IFRS). This has been through various meetings between the International Accounting Standards Board (IASB) and US Financial Accounting Standards Board (FASB), two boards which determine these accounting standards. This paper therefore evaluates the history of the two boards and their relationship and looks at IASB equivalents to FASB original pronouncements. It also describes how a Master of Science in Accounting would prepare a student for an accounting profession. History of the Relationship between FASB and IASB US Financial Accounting Standards Board (FASB) is a board which is responsible for setting and improving financial accounting standards in the US and for governing and fostering preparation of financial reports by non-governmental organizations (Financial Accounting Standards Board, 2012).International Accounting Standards Board (IASB) on the other hand is also an independent board responsible for setting international financial reporting standards (IFRS Foundation, 2011). Whereas IASB and IFRS takes a principle based approach to accounting standards setting, FASB’S GAAP does this through pronouncements which are based or rules. They both put a lot of emphasis on income statements, balance sheet, statements of changes in equity and cash flow statements as key reports that are important in financial reporting. Over the past decade these two boards which determine the accounting standards in the world have been working towards ensuring that the financial reporting all over the world converges. The convergence concept first took root in the 1950s in response to the cross border capital inflows that were as a result of the economic integration after world war two. These efforts initially focused on reducing difference in accounting principles between major capital markets globally otherwise referred to as harmonization of the accounting principles. By 1990s the concept had changed into convergence which sought to build high quality financial reporting standards to be applied internationally (Financial Accounting Standards Board, 2012a). Both developed in the 1970s, FASB and IASC (international Accounting Standards Committee) a predecessor to IASB, set a trend for expanding international accounting standards and with the reorganization of IASC into IASB in 2001, the use of IFRS among various countries has progressed rapidly. For instance, over 100 countries and the European Union use these standards issued by IASB. The U.S. mainly uses its own issued US GAAP (Progress Report, 2011; Cain, 2008). IASB and FASB have been working together towards converging the IFRS and the US GAAP since 2002. Even China and Japan have been working to bring together their accounting standards with IFRS as at 2009. Over the past decade the pace of convergence has been very fast with the internationalization of standards growing rapidly. In 2010, Securities and Exchange Commission in the US issues a report supporting the convergence of these standards through incorporation of â€Å"the IFRS in the US financial system† (Financial Accounting Standards Board, 2012a). This implies that the US has been increasing exploring adopting IASB’s IFRSs, although there have been issues such as the fair value issues in IFRS and the cost of implementation that have slowed the progress. The IASB equivalents of the FASB original pronouncements As noted above, IASB’s IFRS takes a principle based approach to accounting standard setting as compared to FASB’s pronouncements which are viewed to be much stricter. In essence therefore, though IASB and FASB may address similar accounting concepts their approach to it may be different. It is these IASB’s equivalents to FASB’s pronouncements that bring the differences between GAAP and IFRS standards. Evaluating the FASB’s original pronouncements and IASB, the manner in which accounting concepts are approached can be noted. These are: whereas IASB’s IFRS requires that inventory costs of spoilage and idle capacity be excluded from the cost of inventory, FASB’s GAAP does not; IFRS requires yearly comparison of financial statements unlike US GAAP which only views comparisons as â€Å"desirable† but require three year comparisons; IFRS permits but does not require reporting of â€Å"comprehensive income† unlike US GAAP which requires it; IFRS classifies liabilities as non-current if refinancing is complete before the date of the balance sheet unlike GAAP which classifies it as so, if refinancing is completed before the financial statements are issued; and prohibition of extraordinary items from the financial reports by IFRS unlike GAAP which permits but to a restricted items which affect profit and loss (Deloitte, 2004; FASB Report, 2002). Other accounting concepts that differ between IASB and FASB’s original pronouncements are that IFRS requires that LIFO method of determining inventory cost be prohibited in IAS 2, unlike US GAAP which permits LIFO in SFAS 151, and that IFRS requires reversal of inventory write downs if given criteria are met unlike US GAAP which prohibits it. In addition FASB permits that inventory at net value be measured even if it is above cost unlike IFRS which restricts this to producers and broker-dealers inventories. FASB classifies the interest received and paid as operating activity in the cash flow statement unlike IASB which may classify it as financing, investing or operating activity. This leaves room for a number of interpretations. Furthermore, though FASB excludes overdrafts from cash, IASB includes it if it forms a critical and integral part of an organization’s cash base or cash management (Deloitte, 2004; FASB Report, 2002). Other IASB equivalents to FASB pronouncements are enumerated as shown below (Deloitte, 2004; FASB Report, 2002): -IFRS restates previous financial statements in the event of non-mandated changes in accounting policy, unlike FASB which includes cumulative effects current financial statement’s net loss and profits -IASB uses change in estimated method to evaluate changes in depreciation of assets, unlike FASB which used change in accounting policy that is the net profit or loss cumulative effect. -IASB uses cost recovery method for construction contracts when the completed percentage cannot be determined for sure unlike the USA GAAP which uses completed contract method -IASB does not recognize deferred tax due to the an asset or liability transaction that doesn’t affect accounting or taxable profit and is not a business combination in IAS 12 unlike the US GAAP recognizes this these through its lack of â€Å"initial recognition exemption† as addressed in SFAS 109. -US GAAP has special exemptions due to the provision of deferred tax such as leveraged leasing, intangible developments in the gas and oil industry and undistributed earnings -IASB uses a tax rate that is â€Å"substantially enacted† to measure deferred tax liabilities and assets, which can be left to a lot of interpretations, unlike FASB’s enacted tax rate which is sure and consistent -IASB uses rate applicable to undistributed earnings of an organization to measure the deferred tax on those earnings , unlike FASB which uses the higher of the tax rate between the one applicable to undistributed profits and the one applicable to distributed profits as addressed in SFAS 109 -IASB recognizes expense for share-based payment based on fair value of the payment whereas FASB recognizes this based on intrinsic value at grant date -IASB measures business combinations on the date of the acquisition whereas FASB does this on the date of consummation or closing date -IASB requires that recognizing a liability prior to acquisition restructuring be only if the one being acquired recognizes it under IAS 37, this is unlike FASB which recognizes it if the acquisition has already began -IASB recognizes in process R&D as an intangible finite asset or good will, unlike FASB which recognizes it as expense How MSA Program prepares student for professional Accounting A Master of Science in accounting program is very important for anyone who intends to pursue an accounting career in the future. This program prepares a student by providing knowledge on the various accounting principles that need be applied in accounting profession. It also makes a student be aware of the various accounting standards that are existing in the world, how each differ, and how accounting records and done in each. In addition such a program provides analytical and critical thinking abilities. In addition, it offers a global perspective on accounting practices and business issues and provides a framework for effective development for team building and leadership skills, and ethical decision making in business. Lastly it will enhance interpersonal and communications skills through interactions which seek to learn ways of solving problems and issues in the accounting and finance realm. All these are critical for a career as an accountant. Conclusion This paper has discussed the history of the FASB and IASB boards and their relationship and has looked at IASB equivalents to FASB original pronouncements. It has shown that standardized management accounting and controlling concepts that transcend national boundaries are increasingly needed with concern on the need of an internationalized Accounting and financial reporting standard to help in comparing of financial statements of countries from different countries and also to make it efficient and less costly for multinational companies when they are conducting financial reporting of their performance. IASB and FASB have made tremendous progress thus fur in their bid to converge the global accounting standards.

Newell Strategy Essay

Yes, Newell does have a successful corporate strategy and it does add value to the businesses within its portfolio. Newell’s corporate strategy can be summarized as follows. Newell manufactures low-technology, high-volume staple products in the categories hardware/ home furnishings, office products as well as housewares and sells to large mass retailers. It mirrors the consolidation in the retail business and the related market power of volume merchandisers by a continuous flow of acquisitions of companies. These companies are well-known brands and often claim a #1 or #2 position in terms of market share but that on the other hand are poorly managed on the cost side and hence financially underperforming. Newell substantially increases their operational efficiency and hence profitability by introducing Newell’s financial system, IT-based sales and order processing system and flexible manufacturing system (â€Å"Newellization†), i.e. by streamlining their processes. Regarding its mass retail customers Newell aims at a solid reputation for its high service quality (e.g. use of EDI and POS data along with reliability of JIT delivery), commanding a price premium. This quality level is also established in the acquired companies. Moreover, by consolidating industry capacity at high and low price points Newell reduces price pressure in the market, creates economies of scale and entry barriers based on â€Å"critical mass†. Newell also capitalizes on economies of scope by leveraging relationships with discount retailers to get shelf space and favorable terms and conditions for products of other subsidiaries in its portfolio, too. Centralized training programs, comprehensive and frequent management meetings and regular transfer of managers between divisions contribute to best practice sharing and knowledge transfer within the corporation. The corporate office provides its various product divisions with capital infusion when necessary and with financial, technological, operational and legal support.

Anti Depressants: An Overview

We must limit the number of young children who are administered antidepressants, as we do not have sufficient, if any, data regarding the effects of these drugs on the developing brain. Greater involvement from parents, teachers, ministers, and friends, as well as counseling and psychotherapy must all be used extensively before turning to the â€Å"quick fix† of antidepressants. In the last ten years, the psychiatric field has been flooded with a new group of antidepressants known as Selective Serotonin Reuptake Inhibitors, or SSRIs. Michele Laraia defines an SSRI as â€Å"a group of compounds that block the reuptake of serotonin by the pre synaptic neuron† (6). By adjusting the level of serotonin, the mood-altering chemical which our body naturally creates, that reaches the brain, we can control the stability of a person's mood. Tania Unsworth writes that â€Å"almost 600,000 children and adolescents in the US were prescribed SSRI antidepressants in 1996† (1). A more alarming statistic, reported by Joseph Coyle, is that â€Å"there has been a 10-fold increase in the prescription of SSRIs in the US for children under 5 years old between 1993 and 1997† (1). Parents, teachers, and psychiatrists across the country seem a little too anxious to jump on the antidepressant bandwagon. Apparently, many people are willing to turn first to the quick fix of drugs rather than the more time consuming approach of counseling and psychotherapy, although these have proven to be much more effective in the long run (McDougle 1). The most common reason for the prescription of an antidepressant is depression. Until about ten years ago, depression was thought to be nonexistent in children. Depression is now found, using the same criteria used for adults, to be unquestionably diagnosable in children (Fishbein 1). Joyce Price notes that â€Å"the American Academy of Child and Adolescent Psychiatry puts the number of significantly depressed children and adolescents at 3.4 million† (1). The consequences of depression for children include social dysfunction, academic underachievement, impaired self-image, and suicidal and anti-social behavior (Laraia 1). Depression is also commonly linked to other problems such as conduct disorder, attention deficit disorder, and anxiety disorder. In a survey done by Judith Asch-Goodkin, she reports that â€Å"of over 600 physicians surveyed, more than half (57%) had prescribed an SSRI for a diagnosis other than depression† (1). In some cases, of course, medication is really necessary in order to correct a persisting disorder or complex which, if left untreated, would continue to grow. However, in young children, drug use should be reserved for a final remedy, and even then used with great moderation. The problem with most prescriptions given to children is that these drugs are used simply as a quick fix. Claudia Kalb writes that â€Å"experts say frustrated parents, agitated day-care workers and 10-minute pediatric visits all contribute to quick fixes for emotional and behavioral problems† (1). Parents seem too eager to find an â€Å"excuse† for their child's behavior. The easiest excuse for a parent to digest is the suggestion that their child has a natural chemical imbalance, correctable by medication. This helps to put the parents mind at ease, assuring them that it is not their fault. In most cases the parents are so relived to find out that their child's condition is not their fault that they do not bother to look into other ways of helping their child; instead they put their trust in their doctor and do whatever he first suggests. Of course, the scariest thing about giving an antidepressant to a child is that less than 20 percent of the drugs used in children have been tested on children (Price 2). As a matter of fact, none of the drugs which fall in the category of an SSRI have been tested on children. However, since the FDA has approved them for use in adults, doctors can legally prescribe them to children (Crowley 1). The courts have always left drug treatment to the physician's â€Å"best judgment† (Fisher 1). In fact, Rhoda Fisher states that â€Å"prescribing physicians do not need any scientific proof that a particular drug is effective for the patient they have in mind to treat† (1). In addition, general practitioners and pediatricians do not, for the most part, have the psychiatric knowledge necessary for the prescribing of antidepressants. Determining which medication to use and when to use it can be a confusing task for these doctors (McDougle 1). Without the proper education, prescribing an antidepressant can be a shot in the dark. Rebecca Voelker found in a study of over 600 family physicians and pediatricians that â€Å"72% had prescribed an SSRI for a patient younger than 18 years. Yet only 8% of the physicians said they had received adequate training in the management of childhood depression, and just 16% said they felt comfortable treating children for depression† (182). Surely some method of regulating which physicians can prescribe antidepressants can be established. Furthermore, the vast majority of evidence, so far, suggests that antidepressants do not help childhood depression (Price 1). The body of a child grows far too rapidly for the drug level to remain constant in their body. Fisher goes on to put it more bluntly in saying that â€Å"in view of their negative side effects and clearly demonstrated lack of therapeutic effectiveness, it is inappropriate to treat the younger segment of the population with antidepressant medications† (2). Almost 80 percent of children who are put on medications were referred to doctors for school problems, yet antidepressants have been proven to be ineffective in treating school problems or nebulous behavior problems (Asch-Goodkin 1). Once again, another case where frustration in a child's behavior is put above the child himself. A quick and easy answer to everything does not always exsist. With no empirical evidence to support drug treatment in young children, many could argue that it is not only dange rous but unethical as well. Even in cases where medication is absolutely necessary, psychotherapy should always be a big part of the treatment. The goal of the medication should be to help the child learn to deal with their condition, hopefully drug-free at some point. Too many times the medication is used as the sole treatment. Christopher J. McDougle points out that † the American Academy of Child and Adolescent Psychiatry, the AACAP, recommends psychotherapy as the initial treatment for mild to moderate depression† (1). He goes on to say that â€Å"the AACAP notes that SSRIs are never sufficient as the sole treatment† (2). It has been proven time and time again that most children are just reaching out and need an adult to show actual one-on-one attention to them. This is why psychotherapy is so very important. Children need that human contact. Of course, the primary concern in treating children with antidepressants is that we have absolutely no data on how these drugs affect the long-term brain development (Kalb 2). We are shoveling pills into the mouths of little children whose bodies and minds are at the most sensitive stages of their development, and we do not even know how these drugs will affect that. The pharmaceutical companies remain as the major funding sources for the study of various drugs and their effects on the body (Allen 6). The problem is that the law only requires them to test the drugs on adults. After that, it is up to the physicians who prescribe them. Allen explains their lack of ambition in pursuing such tests by claiming that â€Å"there is little incentive for the industry to conduct premarketing or post-marketing controlled treatment trials in children, since they are very expensive and raise liability concerns† (6). What is the key word here? Money. The pharmaceutical companies are not wil ling to shell out the extra money no matter what the costs. In his studies, McDougle found that â€Å"children and adolescents are more likely to have behavioral side effects; younger children being the most vulnerable† (5). Common side effects that are popular with younger patients are gastrointestinal distress, nausea, and anorexia (McDougle 3). Others common side effects are headaches, tremors, jitteriness, and nervousness (McDougle 3). Also, for some children hypomania, mania, and psychosis have all occurred (McDougle 4). On the other side of the mania disorders are the many different sleep disorders caused by these drugs. McDougle†s studies go on to show that â€Å"SSRIs, like virtually all antidepressants, alter sleep architecture, decreasing total sleep time, sleep efficiency, and the total duration of rapid-eye movement sleep† (3). The result of this is children who suffer daytime sedation, insomnia, and vivid, frightening dreams. In one of McDougle†s study groups, 42 percent had wild, vivid dreams that resul ted in the subjects injuring themselves enough to require hospitalization (5). Another concern, reported by Rhoda Fisher, is the scattered cases of children dying â€Å"suddenly and unexpectedly† (2). This may be linked to Serotonin Syndrome, a condition which can be derived from just one seronergic agent (McDougle 5). Children suffering from Serotonin Syndrome will experience fever, muscular rigidity, and a drastic mental status change. Also, they may be affected by hyper pyrexia (temperature above 105 degrees farenheight)mandating aggressive cooling, muscular paralysis, and intubation (McDougle 3). The time has come when we must demand that the pharmaceutical companies, physicians, and psychiatrists be better regulated. The changes made would be minimal but their outcome would be incomparable to anything else. Certainly, we must protect the health and the rights of young people who may not be able to do so for themselves. Medication is just a part, and a small part at that, of the therapeutic process. All options outside of medication should be thoroughly exercised before moving on to the next phase. Parents, teachers, and ministers must first do their part before recommending a child for professional care. After that, strict regulations must be put on doctors and psychiatrists to ensure that only those knowledgeable enough to prescribe antidepressants to children can do so. Furthermore, the pharmaceutical companies must be forced to test their products on any age group that might have access to these drugs. It is critical to the future of our society that we stop drugging are youth and look for more natural approaches.

Restructuring the organizational structure at Kimberly-Clark Essay

In 2003,Kimberly-Clark the maker of paper products including Kleenex, Haggis , and Depends, announced it was creating a radical new structure to shore up parts of its business that were performing poorly by restructuring its product into three categories .The categories were† grow,† â€Å"sustain,† and â€Å"fix†-somewhat unconventional categories. They weren’t devised based on product type, customers, or the geographic location is which Kimberly-Clark sold goods, but instead on the perceived strength of the products themselves. Background Kimberly, Clark and company was established in 1872 by four young businessmen, John A. Kimberly, Havilah, Babcock, Charles B. Clark, and Frank C. Shattuck. Based in Neenah, Wisconsin, The Company initially manufactured paper, but over the years it began to branch out, broadening into the personal hygiene consumer products area to compete with companies like Procter & Gamble. In 1978,Kimberly-Clark introduced what would become its top seller; Huggies disposable diapers. Huggies were an instant hit and soon became the nation’s number one diaper brand.Over the course of the next two decades,Kimberly-Clark introduced Depends for adults and training pants for toddlers,and acquired its competitor Scott Paper,a leading maker of toilet paper and paper towels.Today,the merged company sells its products in over 150 countries around the world.In 80 of those countries,it holds the number-one or number-two spot in the marketplace.It has physical operations in 38 countries and employs more than 55.000 employees. Restructuring Problems Like many corporate mergers, the merger between Kimberly-Clark and Scott Paper in 1995 didn’t roll out smoothly .Most of Scott’s senior management team left after the merger,and Kimberly-Clark experienced problems integrating the two companies.The following year,operating income and sales dropped. By the late 1990s,the company’s senior managers had finally worked through the integration challenges of the merger.But the dawn of the twenty-first century brought new challenges.Chief among these was the lack of growth in developed countries for Kimberly-Clark products due to market saturation. To continue to grow,the company had to look to new markets.The  company was also losing market share to its fiercest rival,P&G.By introducing a high-end line of pampers in 2002,P&G had been able to capture market share from Huggies. Given the tough competition in the disposable diapers industry,Kimberly-Clark tried to diversity by producing a related product: disposable baby wipes.But these growth plans were upset when Johnson & Johnson,the prominent maker of baby shampoo,launched its own line of baby wipes. It was within the context of these competitive dynamics that Kimberly-Clark’s senior manager announced their radical reorganization plan in 2003.The â€Å"grow† category (brands and sectors growing the fastest) included products such as training pants,household towels and wipes,and Kleenex.The â€Å"Sustain† category(brand generating solid returns) included U.S, infant care products and other facial tissue lines. Whereas the â€Å"fix† category included products related to European personal care along with the U.S. Professional washroom business.Sales of these products were relatively flat.And although they accounted for about 20 percent of the firms’s total sales,they contibruted only 10 percent of the profits. Kimberly-Clark’s senir managers argued that reorganization would help increase the company’s speed to market,streamline its decision making regarding allocating capital and deliver cost reduction on a sustainable basis.However, simultaneous to the reorganization announcement,Kimberly-Clark announced it had revised its forecast for sales increase down from 6 percent to 8 percent annually to 3 percent to 5 percent.Predictably,shareholders reacted negatively,and Kimberly-Clark’s stock price closed down immediately after the announcements. Thus,executives began to reconsider the planned changes. Kimberly-Clark eventually presented a new and different organizational structure in early 2004.Rather than organize products by the â€Å"grow, sustain , and fix† categories, management announced that it would organize around by personal care, washroom products, and emerging markets.Specifically, management planned to combine the company’s North American and European personal care groups under one organizational unit. The same would happen for products related to the washroom business. In addition, management planned to create an â€Å"emerging markets† business unit to maximize the growth of all Kimberly-Clark’s products in Asia, Latin America, and Eastern Europe. As an example of this growth, in 2010 the company announced its first plant in Russia to manufacture Huggies diapers. By 2010, Kimberly-Clarks changes  reshaped the company into a consumer product health and hygiene firm. Analysts have r eacted well to these changes. In addition, the company announced that its efforts to reduce cost are likely to exceed its initial estimates. The management projected that cost savings could be as high as $450 milliion by the end of 2010. And, management also announced a new plan to reduce up to $500 million more by 2013. Finally, the company is searching for good acquisitions in the health care industry. Questions.. 1. Why would Kimberly-Clark executives restructure the company based on â€Å"grown, sustain, and fix† categories? What disadvantages might result from such a structure? 2. Was the organizational structure presented by Kimberly-Clark executives in 2004 better than the first structure proposed? Why or Why not? 3. Are the company’s changes to reshape its identity as a consumer product health care and hygiene company and its cost reduction efforts likely to improve its competitive position relative to P&G? please explain your answer.