Essay on The Human Resource Frame Analysis Team Work

Frames Analysis Structural Frame One of the main issues impeding the efficiency and preventing successful teamwork in this situation was uncertainty with the structural design of this project team. I was more familiar (and comfortable) with a rigid chain of command structure. My belief that we should be precisely executing the stated orders of our Navy leadership created obstacles for the other team members. Other more academically inclined team members were less oriented toward this centralized structure and therefore did not comprehend my opposition to their content ideas. As soon as it became apparent that there were significant differences with the team’s structural identity, one course of action would have been to begin by†¦show more content†¦Policies I was not prepared for the opposition that was exhibited toward my views and I felt threatened as a result. Because of this perceived threat, I withdrew and dug in when confronted which led to the breakdown in communication a nd created further tension. When the argument escalated there was no clear policy in place that would have helped to mend the issue. Technology Because the various members of the team were geographically separated throughout most of the project, the use of information technology (email and file sharing) was crucial to success. When the conflict escalated this communication technology also broke down. Restricting the use of technology affected the team’s structure by not allowing for a more de-centralized approach. Environment The structural environment that existed within our project team was far from stable. In such a case, Bolman and Deal suggests that in order to prevent structural tensions groups should use differentiation and integration. That is, they need to establish clear divisions of labor and assignment of responsibilities (Bolman Deal, 2013). Since this project’s structural environment was not stable, I incorrectly assumed ownership of the entire project content and I was not open to listening to others views. Human Resources Frame The time that was wasted due to interpersonal conflict among the projects team resulted from not understanding the benefit ofShow MoreRelatedHuman Resource Frame Analysis On Human Resources Essay1739 Words   |  7 Pages Case II Human Resource Frame Analysis The human resource frame is known to operate from drastically different paradigms. Bolman and Deal (2013, p. 113) state that opposing paradigms are identified when an individual asks which statement is true; 1.) â€Å"Our most important asset is our people†, or 2.) â€Å"Organizations exploit people --chew them up and spit them out† (Bolman Deal, 2013, p. 113). Upon analyzing GWC’s human resource frame, we recognize that GWC does not align organizational needsRead MoreProject Planning: Questions1450 Words   |  6 Pages stakeholders c. team members b. end users d. functional managers ____ 2. The ____ focuses on different groups’ roles and responsibilities in order to meet the goals and policies set by top management. a. structural frame c. symbolic frame b. political frame d. human resources frame ____ 3. During project planning in a matrix organization, the project manager determines that additional human resources are needed. From whom would he request these resources? a. Project manager Read MoreWhat Is My Frame?1153 Words   |  5 PagesWhat is my frame? Upon assessment with the tool provided, my results reflected that I have a somewhat balanced orientation that doesn t lean strongly toward any one of the four approaches. Leadership Orientations Self-Assessment: The results for raw scores and percentile scores for each of the four frames (Figure 1) reflect the numbers hovering almost around 50 percentiles. As per tool assessment this result indicates almost balanced orientation towards all the frames. The characteristics of fourRead MoreThe Model Of The Organization Frames887 Words   |  4 PagesThe first introduction to the model of the organization frames (pg. 19) my initial thoughts were solidly in line with the Structure frame. This makes sense in the way I think and maneuver within organizations. As we have progressed through the text, awareness of other approaches has widened. The realization that it takes multiple methodologies to be successful as an organization is very clear now. This is something that most people grasp intuitively; however being able to apply definitions to providesRead MoreHuman Resources. Sasnett Ross (2007) Notes That â€Å"The1185 Words   |  5 PagesHuman Resources Sasnett Ross (2007) notes that â€Å"the human resource frame focuses on the needs of people. Leaders will value the feelings and relationships of people, and assume the organization must meet basic human needs through facilitation and empowerment† (p. 2). From my position as the organization’s senior enlisted advisor, there were numerous documented advisements to allocate fiscal year funds to contract IBM integration specialists, conduct hands-on data integrator training, andRead MoreInfrastructure, Resources And Cost Analysis1256 Words   |  6 Pages4 INFRASTRUCTURE, RESOURCES AND COST ANALYSIS 4.1 Infrastructure Analysis As mentioned in the comprehensive infrastructure analysis section above. The planned smart phone application will be incorporated into the current three-tier web platform architecture. 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Each individual may have different frames that they view their work environment but thereRead MoreCareer Development Plan1719 Words   |  7 PagesRunning Head: Career Development Plan Career Development Plan Part II - Development of a Training and Mentoring Program Chentrell M. Williams, MPA Human Capital Management – HRM 531 University of Phoenix Career Development Plan Part II - Development of a Training and Mentoring Program On February 22, 2005, InterClean, Inc. became a major force in the sanitation industry after acquiring a key competitor, EnviroTech. The company established a new strategicRead MoreHrm Strategy : A Case Study On Ikea1375 Words   |  6 PagesIKEA 1. Introduction The human resource function has undergone throughout its history major transformations and evolutions. Concepts managements have given way to others as imposed by the globalization of markets and by a workforce more educated: more fluid and diverse. In this context of internationalization, companies are anxious to take their benefit so as to seek the most advantageous model management. United States speak of mobilizing and unifying model of human resources. Warner (2011) discussesRead More Business Analysis of Gulf States Metals Inc. Essay4372 Words   |  18 PagesBusiness Analysis of Gulf States Metals Inc. Gulf States Metals Inc. (GSM) is a large nickel refinery plant that has suffered poor financial performance and is under the threat of being shut down by its parent company International Metals Inc. This paper aims

Learning Disabilities And The Early Stages Of A Disability

Abstract Learning disabilities are something a lot of people have to do it. It is a problem that affects many people around the world, and causes a lot of frustration. This people will cover the general definition of what other s ability is, and explain a little bit what it is. It will also go over some myths that are prevalent when it comes to her and Billy s learning disabilities. It will cover the criteria that needs to be met to receive the proper diagnosis and treatment for a child or young adult with a learn disability. Warning sign and treatment will also be covered and given a more in-depth look into each of those topics. Learning Disabilities Learning disabilities are the most common disability. These disabilities are not like others, they affect different people in different ways and have plenty of myths behind them. There is a criterion that has to be met to receive the proper treatment and warning signs that can identify the early stages of a disability. Definition of Learning Disabilities There have been many different definitions for what a learning disability is. These definitions fan from books, to websites, to research papers, basically every and anything has its own definition for what other disability is. LD Online states that â€Å"a learning disability is a neurological disorder† (What is a Learning, 2015). However, a Learning disability is much more than that. To put it in a much easier way to understand, â€Å"a learning disability results from aShow MoreRelatedLearning Disabilities in Children1603 Words   |  7 PagesLearning Disabilities 1 Children and Learning Disabilities Child/Adolescent Development PSY3520 South University Online Scott Walker Learning Disabilities 2 Children that are dealing with learning disabilities have a difficult road ahead of them. If the disability is neglected or overlooked for too long, the probability of the child falling behind in school as well as social aspects in their life is very high. 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Besides getting the children kindergarten ready and offering a somewhat typical day of daycare/school, Fraser offers occupational, physical, and speech therapy. Some of the children have disabilities and some do not, Fraser is not discriminatory and they provide care for anyone. Some of the thingsRead MoreStudents With Disabilities : Instructional Practices For Literacy Essay1188 Words   |  5 Pages Students with Disabilities: Instructional Practices for Literacy A Review Of The Literature Alicia M. Genco Charleston Southern University â€Æ' Abstract Students with disabilities are at a higher at-risk for dropping out of high school at a greater rate than typically developing peers (Pyle Wexler, 2012). Students with identified disabilities are required to a free and appropriate public education (FAPE) according to law, and these students have unique needs that general education curriculumRead MoreLearning Disabilities and Dysgraphia1485 Words   |  6 PagesRunning head: LEARNING DISABILITIES AND DYSGRAPHIA Children with Dysgrapia and Other Learning Disabilities Your Name School Name or Institution Abstract There are many types of learning disabilities that are prevalent among children in the world today. This paper will not necessarily explore in detail the prevalence of the disorders, but explore the different types, causes, and treatment for the variety of learning disabilities among children today. This paper will focus particularly on oneRead MoreThe Research Study Of Early Childhood Education873 Words   |  4 Pagesis related to the researcher’s study of Early Childhood Education. 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The majority of children with a learning difficulty do not have an identified diagnosis but some will have, which includes those with autistic spectrum disorder (ASD) and those with Attention Deficit Hyperactivity Disorder (ADHD).Many of those who have difficulties learning do not have associated learning disabilities as defined above. Approximately 10% of the

Theory of Geopolitics Classics of Strategy and Diplomacy

Question: Describe about the Essay for the theory of Geopolitics. Answer: The essay focuses on the theory of Geopolitics, which refers to the influence of geographical elements upon politics. It is a study of power relationships between politics and geography. Additionally it is related with the foreign policy of a nation. The territorial waters and land territory are the main component of this theory. It is mainly concerned with the geographical factors such as, population, natural resource endowments, and strategic location. Many scholars have presented the classical theory of Geopolitics. They have emphasised the relationship between territory and power. However, the theorists like Mackinder, Mahan, and Haushofer were more interested in the specific special factors[1]. Compare and contrast the theories of Mackinder and Mahan. Which of the two sources of national power and prosperity proposed by these authors is the most important in the modern era? According to various scholars and policymakers, the geographical factors have recognised, which are important to make strategic decisions and determine the security and the survival of countries[2]. The most important theorists in this context are Alfred Thayer Mahan and H.J. Mackinder[3]. However, their views differ from each other as they recognized two different components as the sources of power and prosperity for the state. Mahan has identified the sea power as the most influencing national power towards success while Mackinder has emphasized the heartland as the main source of power and prosperity[4]. Mahan has presented his idea in his book The Influence of Sea Power upon History, 1660-178, where he stated his beliefs about the sea power. According to him, the sea power is the main source of national power and prosperity upon which the future of the country is depending. The countries that controlled the sea and sea-lanes are bound to be most successful and prosperous. He also pointed out that the countries, which can exert over the worlds oceans, are likely to be the most successful in commerce as well as continental power[5]. Being a US Naval Officer Mahan has easily analyzed the conditions to achieve the maritime superiority. He has recognized six primary conditions such as, physical conformation, geographical position, number of population, extent of territory, national character and policy of governments. On the other hand, Mackinder has focused on the heartland and its control as the primary source to analyze the national power of a country. He presented his idea in the art icle The Geographical Pivot of History which was initially received a very less attention from the policy makers but later accepted by most of the scholars. The doctrine of Geopolitics of Mackinder is completely opposed the theory of Mahans[6]. Mahan has emphasized on the navies or sea power, which was applicable in the political situation of 19th century. Mahan explained the achievements of Great Britain with his theory of geopolitics. It was proved right in that time when he recognized the emergence of United States as the predominant power of the world after Britain. On the other hand, the 20th century was dominated by the power of land. Mackinder stated that the geography of earth is divided into two parts: one is the World island of Core consists of Eurasia and Africa, and the other one is the Peripheral Islands consisting of America, Japan, Australia, the British Isles and Oceania[7]. The country that can rule the Heartland is likely to be most powerful state in the world. How ever, in the modern era both the sea power and land power has become the less important source to judge the national power, the air power and space has replaced those. In what way(s), if at all, has the advent of Space and Air power changed geopolitical theory and practice? Has the advent of air and space power made land and sea power obsolete, or is it merely a complementary source of national power? In 19th century, the power is determined by the sea and then it transferred to the land in next century. The geopolitical theories stated by Mahan and Mackinder has obsolete when the new power of air and space was introduced. According to General Giulio Douhet, the air power was become the most important national power during the time of World War I, when the opponent countries have used the air power to defeat each other[8]. He also stated that the countries having strong air power could bring their enemies to their knees. The elements that will be required for this are bombing infrastructure, workforces and factories, and centres of populations[9]. Additionally, it has the power of shortening and protecting the lines of communication and along with that, the power of British imperial can be extended at low investment. It was proved in the World War II, when both the countries America and Britain has acquired the bombing strategy to defeat the opponent. As per this vision, the countries were using the air power for establish their own power against its opponent. However, Robert Paper argued it in his book Bombing to Win that the strategic airpower itself cannot become the only way to get success. In the Gulf War, it was seen very clearly that how much impact air power could have on the battlefield[10]. As it is armed with various advanced detection technologies and sensors, then it can easily express the power. In the war, US and its allies have gained the victory with this air power strategy against Iraqi ground forces. This power has become the only source of national power and prosperity nowadays instead of the sea and land power. Another power that was emerged in the contemporary time was space-based capabilities. The Geopolitical theory was changed after the advent of air power, which got a new dimension with the use of GPS systems. According to the previous researches, it was stated that the GPS system has made the power more accurate and the countries that were using this was exploiting their enemies easily[11]. Therefore, though the power of air and space has emerged as the main source of national prosperity in the modern era, some critics are still arguing over the fact. As per their opinion, the power that is helping to reduce the geographical constraints also encourages to develop the decisive weapons for establishing the power. The purpose of the study was to analyse the changing practice of Geopolitical theory with the time. Various scholars have presented different sources as the vital power for national prosperity. In the first question, the doctrines of Mahan and Mackinder were explained to analyse the importance of sea power and heartland in the context of modern era. These were the most important sources of national power in the 19th and 20th century but in modern era, it is replaced by the power of air and space. Additionally, the second part of the study has discussed the changing practice of Geopolitical theory after the advent of air and space power. Reference List Agnew, John. "The new global economy: time-space compression, geopolitics, and global uneven development."journal of world-systems research7, no. 2 (2015): 133-154. Agnew, John. "Understandings of the changing nature of space and the future of global governance." InGeography Research Forum, vol. 20, pp. 1-13. 2016. Fettweis, Christopher J. 2000. "Sir Halford MacKinder, Geopolitics and Policymaking in the 21st Century." Parameters, 30.2: 58-71. Klauser, F., and S. Pedrozo. "Power and space in the drone age: a literature review and politico-geographical research agenda."Geogr. Helv70 (2015): 285-293. Mackinder, H.J. 1904. The Geographical Pivot of History. The Geographical Journal 23, no. 4: 421-437. Pelizza, Simone. "The Geopolitics of International Reconstruction: Halford Mackinder and Eastern Europe, 191920."The International History Review38, no. 1 (2016): 174-195. Rech, Matthew F. "A critical geopolitics of observant practice at British military airshows."Transactions of the Institute of British Geographers40, no. 4 (2015): 536-548. Singh, Pankaj. "Conceptual understanding of geopolitics with special reference to Indian Ocean."IJAR1, no. 6 (2015): 282-284. [1] Singh, Pankaj. "Conceptual understanding of geopolitics with special reference to Indian Ocean."IJAR1, no. 6 (2015): 282-284. [2] Pelizza, Simone. "The Geopolitics of International Reconstruction: Halford Mackinder and Eastern Europe, 191920."The International History Review38, no. 1 (2016): 174-195. [3] Mackinder, H.J. 1904. The Geographical Pivot of History. The Geographical Journal 23, no. 4: 421-437. [4] Singh, Pankaj. "Conceptual understanding of geopolitics with special reference to Indian Ocean."IJAR1, no. 6 (2015): 282-284. [5] Pelizza, Simone. "The Geopolitics of International Reconstruction: Halford Mackinder and Eastern Europe, 191920."The International History Review38, no. 1 (2016): 174-195. [6] Mackinder, H.J. 1904. The Geographical Pivot of History. The Geographical Journal 23, no. 4: 421-437. [7] Fettweis, Christopher J. 2000. "Sir Halford MacKinder, Geopolitics and Policymaking in the 21st Century." Parameters, 30.2: 58-71. [8] Rech, Matthew F. "A critical geopolitics of observant practice at British military airshows."Transactions of the Institute of British Geographers40, no. 4 (2015): 536-548. [9] Agnew, John. "Understandings of the changing nature of space and the future of global governance." InGeography Research Forum, vol. 20, pp. 1-13. 2016. [10] Klauser, F., and S. Pedrozo. "Power and space in the drone age: a literature review and politico-geographical research agenda."Geogr. Helv70 (2015): 285-293. [11] Agnew, John. "The new global economy: time-space compression, geopolitics, and global uneven development."journal of world-systems research7, no. 2 (2015): 133-154.

Primary Childrens Hospital chargemaster (2) (1) Essays

CDMChargemasterSuppliesPharmacyBill Item IDCharge DescriptionPricePrices are accurate as of date posted and may be subject to changePrice is subject to change based on changes to supply acquisition costPrice is subject to change based on changes to pharmacy acquisition costPrimary Children's Hospital1900003115Therapeutic Prophylactic/Dx Injection Subq/Im 963721176215270amantadine 100 mg capsule1176355010doxycycline hyclate 100 mg capsule1176406340gemfibrozil 600 mg tablet1176567540OXcarbazepine 300 mg tablet1176651440scopolamine 1 mg/72 hr patchscopolamine 1 mg/72 hr patch [1.3 or 1.5 mg total/patch]1176235070atenolol 25 mg tabletatenolol 50 mg tablet1176480170lisinopril 2.5 mg tablet1176482310loratadine 10 mg tablet1176708210valsartan 80 mg tablet1176714490warfarin 1 mg tabletwarfarin 2 mg tabletwarfarin 2.5 mg tabletwarfarin 4 mg tabletwarfarin 5 mg tablet1176401620fluvoxaMINE 50 mg tablet1176522250mirtazapine 15 mg tabletmirtazapine 30 mg tablet1176538010nafcillin 2,000 mg vial117 6666470sucralfate 1 g tablet1176207760acyclovir 200 mg capsule1176221860amoxicillin 250 mg capsuleamoxicillin 500 mg capsule1176283080cephalexin 250 mg capsulecephalexin 500 mg capsule1176338860dicyclomine 10 mg capsule1176343630dilTIAZem ER 90 mg/12 hour capsule1176346370diphenhydrAMINE 50 mg capsule1176353860doxepin 10 mg capsule1176447190indomethacin 25 mg capsule1176481990loperamide 2 mg capsule1176616970prazosin 1 mg capsuleprazosin 5 mg capsule1176646340rifAMPin 300 mg capsule1176708130valproic acid 250 mg capsule1176709460venlafaxine ER-24 hr 37.5 mg capsulevenlafaxine ER-24 hr 75 mg capsule1176476880lidocaine 5% (700 mg) patchlidocaine 5% patch1176573640pantoprazole 40 mg vial1176692780topotecan 1 mg/mL 4 mL powder vial1176473650levalbuterol 0.63 mg/3 mL inhalation solutionlevalbuterol 1.25 mg/3 mL inhalation solution1176668860sulfameth-trimeth (Septra) 80-16 mg/mL 10 mL vial1176562910octreotide 500 mcg/mL 1 mL injection1176290820chlorproMAZINE 25 mg/mL 1 mL ampul1176320290c ycloSPORINE 50 mg/mL 5 mL vial1176394040flumazenil 0.1 mg/mL 5 mL vialibuprofen 100 mg/5 mL oral suspension 5 mL UD11764429701176557560norepinephrine 1 mg/mL 4 mL injection1176589090PHENobarbital 65 mg/mL 1 mL vial1176674540terbutaline 1 mg/mL 1 mL vial1176690470tobramycin 40 mg/mL 2 mL vial1176367150epoetin alfa-ESRD 2,000 units/mL 1 mL vial1176293220cholestyramine/sucrose 4 g packet (sugar)1176410200glycerin-adult 2 g rectal suppositoryglycerin-pediatric 1.2 g rectal suppository1176201150acetaminophen 120 mg suppositoryacetaminophen 325 mg suppositoryacetaminophen 650 mg suppository1176253610bisacodyl 10 mg rectal suppository1176435960hydrocortisone acetate 25 mg supp.rectal1176347510atropine-diphenoxylate 0.025 mg-2.5 mg tablet1176274330carbidopa/levodopa 10mg-100mg tabletcarbidopa/levodopa 25 mg-100 mg tablet1176211620allopurinol 100 mg tabletallopurinol 300 mg tablet1176212530ALPRAZolam 0.5 mg tablet1176220040amitriptyline 25 mg tabletamitriptyline 50 mg tablet1176248280benztro pine mesylate 0.5 mg tablet1176253380bisacodyl 5 mg EC tablet1176259650bumetanide 0.5 mg tabletbumetanide 1 mg tablet1176260880buPROPion HCl 100 mg tablet1176261120busPIRone 5 mg tablet1176273180carBAMazepine 100 mg chewable tabletcarBAMazepine 200 mg tabletchlorproMAZINE 25 mg tablet1176302210clonazePAM 0.5 mg tabletclonazePAM 1 mg tablet1176302540cloNIDine 0.1 mg tabletcloNIDine 0.2 mg tablet1176320860cyproheptadine 4 mg tablet1176336130diazePAM 2 mg tabletdiazePAM 5 mg tabletdicyclomine 20 mg tabletdilTIAZem 30 mg tablet1176348760dipyridamole 50 mg tabletdoxazosin 1 mg tabletdoxazosin 2 mg tablet1176362850enalapril maleate 2.5 mg tabletenalapril 5 mg tablet1176383560famotidine 20 mg tablet1176402460folic acid 1 mg tablet1176403600furosemide 20 mg tablet1176431250hydrALAZINE 25 mg tabletibuprofen 200 mg tabletibuprofen 600 mg tablet1176459480isoniazid 300 mg Tab1176466980labetalol 100 mg tabletlabetalol 200 mg tablet1176482560LORazepam 0.5 mg tabletLORazepam 1 mg tablet1176482720l osartan 25 mg tabletlosartan 50 mg tablet1176502110metFORMIN 500 mg tablet1176505670methotrexate 2.5 mg tablet1176512840metoclopramide 5 mg tablet1176514090metoprolol tartrate 100 mg tablet1176514900metroNIDAZOLE 500 mg tablet1176525300montelukast 10 mg tablet1176537440nadolol 20 mg tabletnadolol 40 mg tablet1176541970naproxen 250 mg tabletnaproxen 375 mg tabletnaproxen 500 mg tablet1176553010NIFEdipine 30 mg ER tablet1176563410OLANZapine 10 mg tabletOLANZapine 5 mg tablet1176618460predniSONE 20 mg tablet1176622080prochlorperazine 5 mg tablet1176628360propranolol 10 mg tabletpropranolol 20 mg tabletpropranolol 40 mg tablet1176664150sotalol 80 mg tablet1176664070spironolactone 25 mg tablet1176690390tiZANidine 4 mg tablet1176693770traZODone 100 mg tablet1176709950verapamil 80 mg tabletchlorproMAZINE 50 mg Tabspironolactone 50 mg tabletvenlafaxine ER-24 hr 150 mg capsuleamantadine 50 mg/5 mL oral syrup1176298350clarithromycin 500 mg tablet1176669100sulfameth/trimeth (Bactrim) 400 mg-80 mg tablet1176265910calcitriol 0.25 mcg capsule1176282580celecoxib 100 mg capsulecelecoxib 200 mg capsule1176352610docusate sodium 100 mg capsule1176718290ziprasidone 20 mg capsule1176711420vitamin A 10,000 unit capsule1176472170lansoprazole DR 15 mg capsule1176552440nicotine 14 mg/24 hr patchnicotine 21 mg/24 hr patchnicotine 7 mg/24 hr patchloratadine 5 mg/5 mL Oral Syrup1176318150cyanocobalamin 1,000 mcg tablet1176232000aspirin 325 mg tablet1176238380azithromycin 250 mg tabletazithromycin 500 mg tablet1176297020citalopram 10 mg tabletcitalopram 20 mg tabletcitalopram 40 mg tablet1176376970ethambutol 100 mg tabletethambutol 400 mg tablet1176392550fluconazole 150 mg tabletfluconazole 50 mg tablet1176393700fludrocortisone 0.1 mg tablet1176398590FLUoxetine 10 mg tablet1176474560levoFLOXacin 250 mg tabletlevoFLOXacin 500 mg tablet1176475300levothyroxine 100 mcg tabletlevothyroxine 112 mcg tabletlevothyroxine 125 mcg tabletlevothyroxine 200 mcg tabletlevothyroxine 50 mcg tabletlevothyr oxine 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Free Essays on Professional Codes Of Conduct

Professional Codes of Conduct All professionals in all fields of study and employment have a system in place that regulates their behavior. This is called a code of conduct. Observed and reported behaviors include productivity, attitude, professionalism, timeliness, and quality of work. These are the generalizations of all employers. It may be written, verbal, or just inferred. The criminal justice system also has a code of conduct. Police officers, corrections agents, lawyers, judges, probation officers, and parole officers all have a set of rules they follow to be in compliance with their oath as peace officers and adjudicators. This paper will discuss those codes of conduct, the governing bodies that oversee the following of the codes of conduct, which of the professionals mentioned has the highest and lowest ethical code, and how realistic the expectation of each professional group is given, the rigors of their employment. In the interest of brevity this researcher will restrict my research to the state of Ca lifornia. General Information This researcher can basically split the prior list of professionals into two main groups. One being attorneys and the other being peace officers. All judges were once attorneys and are still bound by the same association. Parole and probation officers are bound by their responsibility as peace officers. Although their particular department may have job specific duties and responsibilities their code of ethics is very similar if not identical to that of a police officer. From this point on in this paper when the researcher refers to an attorney it will be understood that the judges are part of the attorneys. When this researcher states peace officer the researcher means any sworn member of any organization that carries a badge to uphold the law. Judges and Attorney’s The first codes of conduct that all lawyers and judges are bound by are that of the American Bar Association. This set of con... Free Essays on Professional Codes Of Conduct Free Essays on Professional Codes Of Conduct Professional Codes of Conduct All professionals in all fields of study and employment have a system in place that regulates their behavior. This is called a code of conduct. Observed and reported behaviors include productivity, attitude, professionalism, timeliness, and quality of work. These are the generalizations of all employers. It may be written, verbal, or just inferred. The criminal justice system also has a code of conduct. Police officers, corrections agents, lawyers, judges, probation officers, and parole officers all have a set of rules they follow to be in compliance with their oath as peace officers and adjudicators. This paper will discuss those codes of conduct, the governing bodies that oversee the following of the codes of conduct, which of the professionals mentioned has the highest and lowest ethical code, and how realistic the expectation of each professional group is given, the rigors of their employment. In the interest of brevity this researcher will restrict my research to the state of Ca lifornia. General Information This researcher can basically split the prior list of professionals into two main groups. One being attorneys and the other being peace officers. All judges were once attorneys and are still bound by the same association. Parole and probation officers are bound by their responsibility as peace officers. Although their particular department may have job specific duties and responsibilities their code of ethics is very similar if not identical to that of a police officer. From this point on in this paper when the researcher refers to an attorney it will be understood that the judges are part of the attorneys. When this researcher states peace officer the researcher means any sworn member of any organization that carries a badge to uphold the law. Judges and Attorney’s The first codes of conduct that all lawyers and judges are bound by are that of the American Bar Association. This set of con...

Paper Proposal Research

Paper Proposal Research Paper Proposal Research Paper Proposal Research: Think before Writing Writing of a paper proposal is the first step you should take before getting down to your paper project. You may wonder whether it is really necessary to write this paper proposal. Yes, it is! But it should be noticed that many students do not understand why they have to write any additional papers except their assignment paper. So, lets explain you the issue. Actually, you support your prospective paper project by writing a paper proposal. You should convince your audience that the topic your have chosen is actual. Besides, you should prove that it is not studied completely; that is why your investigation is worth making. Thus, you see that the success of your paper project depends on a paper proposal considerably. That is why you should think over your paper proposal well and make a kind of paper proposal research. That means that you should think over what points you will highlight in your paper proposal and in what way you will put them. Paper Proposal Research Writing Steps Speaking about the paper proposal research one can point out the following steps you should take to write a convincing paper proposal: Topic. It is obvious that any paper proposal research should begin with studying of the topic you are going to write your paper project on. What kind of study should it be? You should answer the following questions:What are the matter points of the topic? Is the chosen topic actual? Who investigated it before? Of course, you should also provide the background information in your paper proposal. So, you should study informational materials on the topic properly. Literature. You should review informational sources that your paper will be based on. State works of researchers who investigated the issue. This part of your paper proposal research should prove that, firstly, your project has the solid basis and, secondly, you have already studied some information on the topic. Research question. What ex actly are you going to study? You should determine a point of the topic that is the most interesting for you and state it in your paper proposal. Methodology. In what way are you going to make your investigation? You should determine what methods you will apply in your study. Forecasts. How can you catch the interest of your audience? Of course, by making some predictions. So, what results of your study do you expect? Giving some forecasts at the end of your paper proposal will make it intriguing. Paper Proposal Research: Get Help! Thus, these are the main steps of the paper proposal research that will help you write a good paper proposal. If you have any difficulties with your paper project proposal writing, you may look for help in any paper project proposal sample placed in the Internet or contact us! We guarantee you professional help!

Give a full critical account of the Copenhagen criteria. Consider, in Essay

Give a full critical account of the Copenhagen criteria. Consider, in particular, whether they might create double standards as some commentators have suggested - Essay Example Examination shows that the constitutional predicament of this enlargement causes the danger of double standards, as concealed methods are deemed to be used in order to protect the selectiveness of the EU. In order to have membership to the European Union, Member States and their institutions must expand on approaches that can manage the transaction connecting deeper integration between Member States and widening to include new candidate countries. Therefore, the debate is whether the European Union is providing generosity or has amplified these double standards [2]. The criteria developed at Copenhagen European Council (1993) requires that a country has to have the capacity to maintain democratic governance and human rights, have a working market economy, and be able to recognize and agree to the requirements and objectives of the European Union. Many of these fundamentals have been explained over the course of the last fifteen years by legislation of the European Commission, the European Council and the European Parliament, in addition to European Court of Human Rights and the European Court of Justice [3]. In spite of the dissimilarity among the old Member States of the European Union, the fifth enlargement was foreseeable as a new integrated Europe would not be able to limit itself to only Western Europe [4]. Therefore, the enlargement of the European Union can be seen as an amalgamated and incorporated development of Europe after the end of the Cold War, as the countries which were formerly linked to the Soviet Union or the Warsaw pact are now independent European countries, and also democratic, with a substantive market economy, and after working towards implementing membership criteria declared by the Copenhagen European Council in 1993, are able to join the European Union [2]. Therefore, the stipulations for membership of the European Union

Pick up one on civic engagment Essay Example | Topics and Well Written Essays - 1750 words

Pick up one on civic engagment - Essay Example Democracy is a political unit where all its members have the mandate to manage it. A democracy is however controlled by a leader who has the majority backing of the people. Citizenship on the other hand refers to the person who has an entitlement to the rights and privileges of the society that he lives in as a freeman. According to Ricky van Oers (2010), citizenship involves a person living in a state and swearing his allegiance to it and therefore has an entitlement to its protection. Therefore, citizenship, democracy and civic engagement have similar roles in the progress of a society. Civic engagement therefore refers to the qualitative development of the society by use of both political means and non-political means (Oers, Ersboll, & Kostakopoulou, 2010 ). This paper seeks to make integration between leadership and democracy by first expounding on the roles of the civic engagement to the society’s economic strength and then analyze the effects of lack of democracy to the economy of a society. Role of civic engagement to the local economy The society is made up of the involvement of all the sociological perspectives which are the family, the school, the church and the media (Ehrlich, 2000). The importance of the society involvement to the development thereof cannot be under estimated. The first role of civic engagement is the promotion of peace and harmonious living among the people of a society. A civil society that is based on the strength of all the citizens in promoting its activities stands to remain economically viable. The peace has to exist between the citizens and the government depending on the governance method used. The society is usually connected to the government by the civil society organizations regardless of the method of ruler ship in place. In situations where the government is facing a social strife, the vulnerability of the society will make the existence of personal engagement in economic activities that promote the wellbeing o f the society to cease. Researchers have shown that the existence of a public sector that is sound is largely dependent on the society’s strong homogenous engagement in the open public realm. Much example can be drawn from the rich Congolese society in central Africa where there has never been harmonious co-existence of a strong society. This has led to continuous lack of peace in the central government and therefore unable to develop effectively. The second role of civic engagement is to help strike a balance between accountability by the government and the decision the society makes on leadership. The way to democracy, autocracy, authoritarianism or laissez faire type of leadership will largely depend on the type and level of civic engagement that the society decides to uphold. Most government crises are as a result of the continuous contradiction existing between the society and the government itself. In most cases, the society will to a large extend decide the type of lea dership it requires to put in place the development of the local economy. Therefore, the choice of a sound leader is not based on the loyalty to the ruling regime but substantially on the voice of the society. A member of the society who holds sound citizenship criterion loves his native land and acts to protect the legitimacy of the same place. Citizens have social accountability this accountability is directed towards the society. From the sociological philosophy, it is said that building a family is building

Understanding Fully Experience on the Perspective of Art Essay Example for Free

Understanding Fully Experience on the Perspective of Art Essay Experience remains to be a subjective issue for persons who happened to encounter important or non-important events in their lives that seem to have made an impact. In terms of art and esthetics, experience also manifests in the condition of subjectivity, however misconceptions and uncertainty arises because of the lack of deeper understanding on how experience affects this field. This paper seeks to elaborate on three arguments presented by John Dewey with regards to his book â€Å"Art as an experience†. Experience according to the essay is vital in the appreciation and understanding of esthetics and art. Experience in this vital sense is defined by those situations and episodes that we spontaneously refer to as being â€Å"real experiences†; those things of which we say in recalling them, â€Å"that was an experience†. (Dewey, 1980, p. 37) The paper will now argue on a point elaborated by the author. The first argument is whether an esthetic experience is deduced in the element of the intellectual or the emotional. Dewey first mentioned the idea’s surrounding esthetic experience to be intellectually oriented and at the same time elaborated on the idea of how these experiences are linked into the emotional side of man. In short, esthetic cannot be sharply marked off from intellectual experience since the latter must bear an esthetic stamp to be itself complete. † (Dewey, 1980, p. 40) In short, the author sees that there must be a balance and correlation between the emotional and intellectual aspects of man in understanding experiences. In response to the first argument presented by Dewey, the paper agrees to the author that a balance must be set in order for esthetic experience to be fully understood. Moreover, one’s ideas is subjective in its sense that application of one aspect alone cannot fully explain and elaborate ones initial or total experience per se. Giving oneself the understanding that to fully appreciate the esthetic value of experience one must be able to bridge the gap and link the emotional as well as the intellectual appreciation of man. The next argument presented by Dewey also has the connection with the first argument he elaborated regarding the idea of emotional and intellectual capacity of man and to associate it with experience. There are therefore common patterns in various experiences, no matter how unlike they are to one another in the details of their subject matter. † (Dewey, 1980, p. 45) In another argument, Dewey points out the idea of doing and undergoing in relation with experience. In this light, Dewey points out that these processes are related in to the concepts related to art; artistic and esthetic. â€Å"Since ‘artistic† refers primarily to the act of production and â€Å"esthetic† to that of perception and enjoyment, the absence of a term designating the two processes taken together is unfortunate. (Dewey, 1980, p. 48) The author tried to point out that these two must never be separated from one another but instead these two ideas are correlated when it comes to experience. Dewey establishes the connection between the four ideas. He linked artistic as a form of doing while esthetic to the concept of undergoing. Dewey further pointed out by saying: â€Å"however as well as the relation that exists in having an experience between doing and undergoing, indicate that the distinction between esthetic and artistic cannot be pressed so far to become a separation. (Dewey, 1980, p. 49) The paper agrees with the author regarding the issue that the idea of undergoing and doing given in the concepts of esthetic and artistic respectively must never be separated in the field of art experience. The paper also agrees with Dewey’s claim that â€Å"to be truly artistic, a work must also be esthetic† (Dewey, 1980, p. 49) There must be a distinct connection between the two ideas since an appreciation of only one aspect would only make the experience incomplete or depriving on the part of the person. To be able to understand fully the art experience given one must be able to combine the feelings of the doer (artist) and in turn internalize the effect it does to the person which is denoted by the process of undergoing (esthetic). The paper agrees to the idea of Dewey by saying: â€Å"art, in its form, unites the very same relation of doing and undergoing, outgoing and incoming energy, that makes an experience to be an experience. † (Dewey, 1980, p. 50) The last argument that the paper will focus on is the idea elaborated by Dewey with regards to the idea of how an individual sees art; perception or recognition. The author emphasizes this importance because this understanding will determine whether an individual fully comprehends and accepts the experience fully given by an art. He first elaborated on the individual meanings of the two and reiterated that it is better for perception to occur rather than recognition. â€Å"Perception is an act of the going-out of energy in order to receive, not a withholding of energy. † (Dewey, 1980, p. 55) He pointed that undergoing the process of recognition rather than perception would only lead to a minimal level of experience that is inadequate or deprived of the full appreciation of the experience. Recognition is perception arrested before it has a chance to develop freely. † (Dewey, 1980, p. 54) In reaction to the argument pointed out by Dewey, I would have to agree that perception is better than recognition in experiencing art. The paper points out this fact because with the idea of recognition, the individual only perceives an art based on the parameters that it is enclosed with. The deeper meaning and concept of an art is not really looked into. On the other hand, perception tries to give a holistic glimpse of the art experience to the individual. Yes, both ideas can give an individual the art experience that it desires however, the previous showcases an experience that is minimal compared to the latter. In conclusion, the paper showcased different arguments presented by Dewey in relation to understanding the art experience felt by individuals. Furthermore, the paper elaborated on issues and arguments that arouses from the idea. The concept of art experience can indeed benefit the individual more if these things were to be understood and studied by each person.

The Importance of Fort McHenry to America Essay -- essays research pap

As a country, the United States felt that the War of 1812 was under control and that they were well prepared for any battle any army could throw at them. After the United States won an important battle on Lake Erie in 1813, the American commander, Oliver Hazard Perry, sent the message "We have met the enemy and they are ours." As a new country, America, having just defeated the greatest military strength on the earth, was perhaps overconfident. However, once Great Britain turned all of its attention to defeating the United States, America realized that the fate of her country relied on Baltimore, and Baltimore relied on the protection of Fort McHenry. If Fort McHenry was taken over by the British, the Nation would have been split into two. The fate of the United States rested, to a large extent, on the success or failure of the central prong attack which was being protected by Fort McHenry. If Baltimore had not had Fort McHenry for protection, the city would have been an easy target and our nation would have perished because Baltimore would have lacked the proper protection it needed to prevail. Before 1793, there was a base on the peninsula called Whetstone Point, which was of strategic value to the United States because of its location. Whetstone Point was surrounded by water on three sides and in order to get to Baltimore by water, you had to pass by this peninsula. Because of these reasons, this point seemed like an obvious place to put a fort to protect Baltimore. Not only was this a good location because of the water, but it was close enough to Baltimore to protect it without putting it in danger. Therefore, in 1793, a man named John Jacob Ulrich Rivardi was directed by the Secretary of War to create a plan fo... ...endered or America had won. They could vaguely see a flag flying above the fort but could not tell whether it was America or British. Finally the darkness lifted and they saw that the American flag was still up and waving in the wind. After this night, Key wrote a poem telling the events of that night. He called it â€Å"The Defense of Fort M’Henry†. It was published in the newspapers all over America. Someone put the poem to music using an old English tune called â€Å"To Anacreon in Heaven†. This song became America’s first national anthem in 1931. Fort McHenry is not just known for the night when Francis Scott Key put that night into poem, but it is known as a great fort with a very strong military advantage. Fort McHenry helped protect Baltimore and save America. Without Fort McHenry, America could have easily been conquered and destroyed.

Marketing Plan Nike

INTERNATIONAL UNIVERSITY COLLEGE Sofia MARKETING PLAN Market entry/grow opportunity for Nike in Bulgaria INDIVIDUAL ASSIGNMENT Coursework in MARKETING Student registration No: 20019402 Program: MBA Lecturer:Dr. V. Blagoev Executive Summary Our approach to developing a market-entry strategy follows a structured process, based on in-depth understanding of all aspects that feed into a commercial launch. A comprehensive analysis, using market data and market research, allows us to assess all areas affecting Nike’s strategic direction: Current market situation: detailed consumer and business market segmentation and analysis of market drivers will be undertaken to identify the most valuable target segments and underlying reasons for market entry/opportunity. Specific target areas are evaluated to provide key inputs: product, pricing, retail structures, sales and distribution planning – A review of competition: extensive competitive profiling in areas such as positioning, bran d, target segments, value proposition, market offer, pricing, customer care, sales & distribution, enable assessment of competitors’ strengths and weaknesses Threats and opportunity analysis: analysis of relevant threats and opportunities that the product might face. An internal SWOT highlight areas of valid advantages and disadvantages, providing input to market entry positioning and value proposition – Objectives and issues: description of limitations or possibilities within the current plan that affect objectives to attain or issues that might affect market and segment growth – Identification of marketing strategy: outline of how Nike is to create customer value and the specific of target markets. It is also referred to specific strategies of the marketing mix (4Ps) and how they relate to threats and opportunities. – Action programs: how marketing strategies will be turned into actions – Budgets: shows expected revenue, expected marketing cost and ROI Conclusions from the market analysis together with internal SWOT and identified strategic risk areas form the basis for describing the market entry/opportunity. Contents 1. Executive Summary 2. Current marketing situation 3. Threats and opportunities analysis 4. Objectives and issues 5. Marketing strategy 6. Conclusion REFERENCE I. Current Market Situation 1 Market description Bulgaria isn't renowned for specialist sports stores. The news for sports goods businesses is generally positive, given Bulgaria's negative expectations for rapid economic development being one of the poorest members of the EU. Meanwhile, some analysts expect sports clothing and shoes to climb in demand. â€Å"The global economic crisis has not yet significantly affected the sport goods market because when people cannot afford to buy apartments they prefer buying goods such as trainers,† said Kr Tsonov, (Director of Sport Depot). Tsonov said annual turnover of branded sport goods in Bulgaria last year was approximately Euros63 million, relatively small for a population of 7. 5 million people. The figure doesn't include significant equipment imports from China and Thailand. Germany's Adidas has some 40% of the market share, with revenues of about Euros 39 million annually. The US Nike and German Puma brands each earn Euros 19 and 13 million over the same period. The Bulgarian sport goods market is still developing. Branded sport clothes and shoes are generally favored sales compared to specialized sport equipment, including that for extreme sports. But the current small volume of sales is the main reason why large international sports chains have yet to enter the market. Currently, specialized sport goods are offered by a large number of retailers, but most dealers have just one store. In Sofia, there are about 20 such stores and countrywide there are around 70. But mass distribution has yet to gain a stronghold. When it does, as large brands seek to leverage growth in untapped territory with franchising deals, the Bulgarian sports market will streak away. The main consumers of Nike products can be divided into the following major segments: proffessional athletes (approximately 65  000); †¢ active amateurs (between 20-55 years of age, 368 728), †¢ students (fashion or trend fostered, approx. 896 734); †¢ young active people (between 15-19 years of age, who practice sport for good body shape or just for health, approx. 220 937) and †¢ people from upscale market (usually earn above the average for the country, who would like to feel comfortable and look good when training, approx. 00  000). (Ministry of physical education and sport, 2011, National Statistical Institute 2011) Professional athletes seek better performance and to reach the best of their potential. Product characteristics include light weight, high innovation and cushion technology. For instance Carl Lewi’s custom-designed pair of golden-colored Nike racing spikes made with Zytel, sources state that each shoe weighed about 94 grams. Active amat eurs and people from upscale market are concerned with low risk of injuries and better performance. Product can be viewed with light weight and cushioning technology. Air Max a renowned running shoe by Nike, specially designed to provide the ultimate in impact protection — reducing shock and distributing pressure, best characterizes the product. (www. footlocker. com/searchresults/keyword:nike+air+max/) Students and young active people have similar traits – comfort and trend. Design and cushioning technology is what the product is aimed for. Good example is the online Nike shop, where you can custom your gear – shoes. http://nikeid. nike. com/nikeid/index. jsp#home In general, Nike’s products are considered to be upscale and versus the competitors the pricing is relative higher. Given that the product prices are realistic Nike is offering to its customers, it is doubtful whether all customers think alike. This may represent a weakness, having in mind the lower output of the economy in Bulgaria. To overcome any future problems, especially in high price line, Nike is open for emerging technologies and heavily invests in innovation towards the development of new products, specifically the Nike Alpha Project, a revolutionary new line of athletic shoes. Nike was negligent in the past towards the mid-to lower-price-point products, which offers another gap for improvement. To better develop competitive position at all price points more resources and time should be dedicated. There is a great potential in the lower price point and these are needs that can meet the specific characteristics of the Bulgarian market. A. J. Almaney, Ph. D. (2000) 1 Product review According to Nike, the following shoe styles will be available online in January 2012 refering to the launch date. Regular follow up or update can be found @NikeStore on Twitter. These styles may also be available  at  authorized Nike retailers or authorized Jordan retailers. |JORDAN | |DATE |STYLE NAME |COLOR |PRICE |STYLE # | |01/07/12 |Air Jordan 8. 0 |Black/Dark Concord-Anthracite-Orion Blue |$150 |467807-009 | |01/11/12 |CP3. V |Black/White-Stealth |$120 |487428-003 | |01/19/12 |Fly Wade II |White/Varsity Red-Black |$145 |479976-101 | | | | | | | |BASKETBALL | |DATE |STYLE NAME |COLOR |PRICE |STYLE # | |01/06/12 |Zoom Kobe VII |White/Black-Concord-Neutral Grey |$180 |488244-100 | | | | | | | |AIR FORCE 1's & NIKE SPORTSWEAR | |DATE |STYLE NAME |COLOR |PRICE |STYLE # | |01/14/12 |Air Force 1 |Black/Black |$90 |488298-007 | |01/14/12 |Air Force 1 |Cargo Khaki/Cargo Khaki |$90 |488298-300 | |01/15/12 |Air Max '95 |Obsidian/Obsidian-White-Action Red |$150 |609048-400 | |01/21/12 |Air Force 1 |White/Obsidian |$90 |488298-105 | http://help-us. nike. com/app/answers/detail/a_id/20727 2 Marketing Mix adapted by Nike for Bulgarian Market Nike has been developing its Marketing Mix based on product, price, place and promotion. Thus, seeking the right marketing mix to best contribute to its goal of maximum profitability. Product: Nike understands the importance to satisfy every aspect of the consumer market in Bulgaria. To penetrate the competition and gain market share Nike should have an extensive range of products. Key point is to provide features, designs, various brands, packaging and benefits like extra warranties and after sale service. There is need to cater different market segments and every segment has specific requirements as well as individuals. Customized solutions of the product can be offered and shaped as per the requirements of the customer. Warranties of one year can be offered for the products and in case of defects or problems occur after purchase a replacement can be offered. This can be referred as after sale service and will help in keeping loyal customers. The competitor Addidas is offering only 6 month warranties for the Bulgarian market. There is an increasing interest in the consumer for high end brands and collaboration with other companies could trigger more sales and recognition. E. g. selling i-pods with their jogging shoes range. Price: Internationally Nike is positioned at high-end consumer market with high disposable income looking for better service and top of the line product. Basically the strategy is to provide high cost with maximum profitability, hence high profit margins. That can be justified by higher cost for innovations and advertisement collaboration with top sport athletes. A possible solution specifically for Bulgaria to overcome the high cost is to introduce special promotions during the festive season or low sales periods or by selling out old models. Place: Nike has developed wide range of distribution channels worldwide. Appropriate for the local market are retail channels: retails stores, brand stores and exclusive show rooms. Online shopping is another means of distributing its various products and its less costly compared to the rest methods. Distributers are commonly engaged to support its retail outlets. Factory outlets can have a major role in the down market, where discounted products can be disposed. Promotion: Nike has one of the most comprehensive promotion and advertising. To build awareness, brand image and loyalty Nike can use for the local market advertising, sales promotions, advertisement campaigns, public relations, publicity and sales promotions. Nike often relates to top athletes from various sports – football, tennis, golf and etc. Nike also endorses various teams and clubs, such as Levski Football team. It can use shows for product placement or it can sponsor various events – Sofia marathon, Football Cup, Golf tournaments, like Black Sea Rama or even new stadium as it did with â€Å"Alliance Arena† Nike also can use local celebrities in their advertisements to increase brand loyalty by utilizing the brand image of such celebrities. http://www. slideshare. net/hemanthcrpatna/a-report-on-consumer-behaviour-in-nike 3 A review of competition The rivalry among competitors is quite high for the industry. Nike, Adidas and Puma have grown at a remarkable rate, each offering more choices, more innovations and new trends. Marketing has performed very aggressively by sponsoring different teams and social responsibilities. Main competitors of Nike are Adidas with income for 2008 39  890 bnl and Puma with income for the same period 13  883 bnl. Nike currently is standing in second place with just over 19  248 bnl. Trade register 2007) Market positions and strategies for product quality, pricing, distribution and promotion Adidas Adidas manufactures running shoes, football boots, most famous for the Predator range, basketball Pro Model shoes. In addition Adidas makes sport apparel for tennis, rugby, football, lacrosse and separate line for gymnastics. Adidas has followed the steps of Puma and has entered the lifestyle market by offering deodorants, aftershaves, perfumes and watches. Adidas is a well known brand. Main customers are similar to Nike are athletes and sport enthusiasts. The brand appeals to both men and women and even children. Age group is between 15-35 years. Strength of Adidas include: competitive pricing, effective marketing strategy (sponsorship), market leadership (rivals Nike and Puma for local market), strong online presence (internet site facebook page and linkedin), strong distribution chain (outlets and malls – Sofia, Serdica, Tsarigradsko shousse, City, main distributer – Elmec Bulgaria), partner with leading teams – Ludogorec and Litex Weaknesses of Adidas: high cost structure, over pricing, warranty of products (only 6 months vs. Nike 1 year), no prominent local sport star advertising for brand http://bg-bg. facebook. com/pages/Adidas-Bulgaria/179106108842362 http://bg. linkedin. com/pub/dir/Atanas/Temelkov Puma Currently Puma runs in third on the local market versus Adidas and Nike. It has a different approach towards the market. Long term mission is to be the most desirable sports lifestyle brand. Thus, offering different segmentation ranging from sports (soccer, running, golf, sailing, motorsport), sport fashion (alliance with: the black label, Alexander McQueen, Yasuhiro Mhara, Rudolf Dassler) and sport lifestyle (watches, fragrances, eye-ware). Strength of Puma: fashionable brand, credible reputation, diversification, sponsoring FT Slavia, Chernomorets and Lokomotiv Sofia. Weaknesses of Puma: innovation follower, lack of market share http://www. slideshare. net/rwbcapel/pumafinal II. INDUSTRY ANALYSIS Microeconomic situation is steadily favorable. Nike continues to increase the number of representative stores in key places in the major cities. Puma and Addidas, the major competitors are fighting intensively for the piece of the pie. Entering of substitute goods on the current market is a treat for the increase of sales. Factors, which determine the demand for the Nike products are their price, revenue of the consumer, substitute goods, taste of the consumer and advertising. Increasing of raw materials might decrease sales for the products. Same goes if there is presence of substitute goods or similar products. Sports Equipment retail sales in Bulgaria increased at a compound annual growth rate of 8. 7% between 2003 and 2008. Ball sports equipment sales led the sports equipment market with a share of 38. 3% in 2008. Other specialists were the leading retail format for ball sports equipment in 2008 Datamonitor (2010). Opportunities †¢ Athletic shoes and apparel have become a must for all consumers worldwide. This is due to both the increasing numbers of people exercising and the trend towards casual apparel. †¢ Competition is fierce at all levels in within the industry, especially among the leaders. This creates a sense of security for the companies that have been able to create a niche. †¢ Cost cutting due to restructuring of operations will give many companies the chance to price products more competitively. †¢ One area in the industry that is ever changing is research and development. The strong departments will surely capitalize on the trends of tomorrow if their efforts are successful. †¢ E-tailing, or customer-designed internet stores, is threatening the traditional distribution channels, thus excluding intermediates and allowing for increasing profitability. Threats †¢ The industry has reached a level of maturity. While style and technology in athletic apparel and footwear has reached a leveling-off point, the important aspect now is for companies to differentiate their lines. †¢ Inflation is reaching higher levels over the Bulgarian economy, which may decrease in consumer spending. †¢ Consumers are becoming savvier and may lean towards discounted items or look for substitutes. In terms of market saturation, many of the key manufacturers in this industry have been around for many years. Consumers may be scanning the market for new and different footwear and apparel products. III. Marketing Objectives and Issues Providing best quality and ba lanced priced shoes range and apparel to the customer with a special focus on the big cities like Sofia, Varna, Bourgas. Another objective is to make available the product to as many marketable stations as possible. In addition to focus on all types of customers including old aged, young men and women and children as well. †¢ Have strong representation at local and international major sporting events. Advertising at Local Football Cup in addition Champions and Europe League, Tennis tournament Zagorka Master, Volleyball Champions League and local Playoffs, local Golf tournaments – Black Sea Rama, . †¢ Maintain Brand associations with major sport stars – Grigor Dimitrov, Tzvetana Pironkova and Dimitar Berbatov †¢ Effective use of Corporate Event Sponsorships. ie. , Nike Tour Golf †¢ Develop a website solely dedicated to the Nike brand. Nike has multiple websites all integrated by Nike. com †¢ Use Nike brand loyalty to increase sales. †¢ Create a product image that differentiates from the competition. Swoosh become way of life. †¢ Increase product awareness through using an ntegrated marketing approach – 30 second TV spots, Full page magazine advertising, Varying sized billboards Competition is stiff and already has good background on the local market. Key issues that might affect the attainment of the marketing objectives is for com petitors to foresee and adapt to current environment prior to Nike and approach key sport stars and use corporate event sponsorships for their brand awareness. Competitors will definitely follow Nike in its conquest for taking market share and probably use similar methods for generating more customers. Depend in large part on first mover and economy of scale. IV. Marketing Strategy Nike hopes to create customer value and relationships by identifying three key to success strategies that they believe will be instrumental in reaching sustainable profitability. The first  is the necessity to meet the customer's needs by offering the most comprehensive selection and knowledgeable staff. The second key to success strategy is  the need to monitor the competitive environment in an effort to ensure differentiation. And the third need is to create venues and environments for open dialogue and multitude of perspectives. This can be accomplished through proper product, pricing and promotion decisions. Product strategy: several lines of athletic shoes and apparel, diverse product mix consisting of athletic shoes apparel and equipment. Pricing strategy: product skimming strategy and product line pricing. Promotion strategy: advertising (repeat messages at low cost), direct marketing (through e-shop) and public relations (sponsorship of FT Levski). http://www. bplans. com/sports_clothing_retail_shop_business_plan/executive_summary_fc. php#ixzz1ioAOO2X2 V. Conclusion In this industry there is an intense competition, fashion trends and price sensitive consumers that have slowed the growth of this industry. Financially speaking the companies must be aware the economy is slowing and it should keep its revenues high and costs low. Internet is a huge perspective for Nike in Bulgaria, as the service is gaining more popularity than ever and it must keep user friendly apps to generate more customers than the competition. The well know formula to do this is to keep site simple and user friendly. By offering great deal and various promotions through online channels there is a potential to bring more customers and consequently more revenue and improve relationship with its clients. On the other hand involving in different events, sponsorship and tournaments could shine the brand picture and gain positive trend toward the competition. Brand awareness will be retaliated and will give competitive advantage, thus gaining more market share in the long run. REFERENCE 1. (www. footlocker. com/searchresults/keyword:nike+air+max/) 2. 2010 Form 10-K, Nike, Inc.. // United States Securities and Exchange Commission. 3. http://bg. linkedin. com/pub/dir/Atanas/Temelkov 4. http://bg-bg. facebook. com/pages/Adidas-Bulgaria/179106108842362 5. ttp://condor. depaul. edu/aalmaney/StrategicAnalysisofNike. htm 6. http://help-us. nike. com/app/answers/detail/a_id/20727 7. http://nikeid. nike. com/nikeid/index. jsp#home 8. http://www. hktdc. com/info/mi/a/imn/en/1X06BN12/1/International-Market-News/B ulgarian-Sports-Market-Limbers-Up. htm 9. http://www. marktforschung. de/studien-shop/marktdaten/sports-equipment-sales-via-key-retail-formats-in-bulgaria-to-2013-33721/? xtypocommerce%5Bcat%5D= 10. http://www. nikebiz. com/crreport/content/strategy/2-1-5-on-the-horizon. php? cat=cr-strategy 11. http://www. slideshare. net/hemanthcrpatna/a-report-on-consumer-behaviour-in-nike 12. http://www. slideshare. et/rwbcapel/pumafinal 13. Kotler, P. , Wong, P. , Sounders, J. & Armstrong, G. (2005). Principles of Marketing (4th European ed. ). 14. Latest materials improve sportswear performance†. ICIS Chemical Business. http://www. icis. com/Articles/2008/08/04/9144388/latest-materials-improve-sportswear-performance. html. Retrieved 2008-10-14. 15. Ministry of Physical Education And Sport (2011). National plan for development of physical education and sport 2011-2020. Retrieved on November 24,2011, from http://mpes. government. bg/Documents/Documents/Strategii/Strategia_2011-2020. pdf 16 . National Statistical Institute (2011), Population census in the Republic of Bulgaria, Retrieved on November 26, 2011, from National Statistical Institute website: http://www. nsi. bg/census2011/pageen2. php? p2=179 17. Nike 2010 Annual Report  : 18. Nikebiz  : Company Overview  : History  : 1960s, 19. Peters, Jeremy W. (August 19, 2009). â€Å"The Birth of ‘Just Do It' and Other Magic Words†. The New York Times. http://www. nytimes. com/2009/08/20/business/media/20adco. html? _r=3&ref=business. Retrieved 2009-09-30. 20. Principles of Marketing, Kotler and Armstrong, 14th edition (2011) 21. Registry agency (2007), Commercial register, Retrieved on December 23, 2011, from https://public. brra. bg/CheckUps/Verifications/VerificationPersonOrg. ra 22. www. nike. com

AIDS awareness advocacy advertisement.

Hannan Qistina Amir Hamzah 11200770816th April 2013 AIDS awareness advocacy advertisement. Kenneth Cole has come out with more than one advocacy advertisement to bring an issue to the centre. The First was AIDS awareness ad in 1985. He mainly focuses on the issue of AIDS, to increase public awareness of his views on how important to prevent it. He tried really hard to make people understand about the AIDS issue through his advertisement. The tagline for the ad was ‘For the future of our children’.In the ad, the models were not wearing shoes because Kenneth Cole was not promoting or selling his product but focus on the issue. He does not bother spending very large amounts of money onto his advocacy ad. General reaction to the first AIDS ad. There is a lot of criticism that Kenneth Cole have gotten from his AID ad. People ask a lot of questions, they will question the message of the ad, the rationality of the ad because the issue was very controversial. People will read hi s ad the way they wanted because everyone has their own perceptions.Even though there are lot of criticism, Kenneth Cole has the courage to argue and stand for his ideas because to him it is important. Besides that, what he felt about the social issue, the AIDS can be reflected through his ad. AIDS awareness is something that he really cares about and really focuses on the issue genuinely. Kenneth Cole also take his AIDS ad as an opportunity to say what is important that may can give differences on people’s lives. Value relationship This advocacy advertisement can also help to establish relationship with the constituents.Furthermore, advocacy advertising is designed to capture the eye and to win hearts and minds of the constituencies. The goal is that after they have being exposed to the AIDS awareness ad, they may take a position on the issue and felt that it is important too, and may be persuaded to change opinions about the issue. Kenneth Cole said that he believed that he could say something important and might help and impact people’s lives and make a difference. By creating an advocacy ad can allow new facts, arguments or even action that the government should take.Brand loyalty What Kenneth Cole has gotten from his advocacy ad is that it will eventually help to raise awareness of the company, brand loyalty because by taking care of the community can enhance the Cole’s company, and most importantly about advocacy issue. Other than that, is getting people to act the way he thinks people should act. It is to influence people’s opinion towards his advocacy ad or about the issue that he is focuses on like the AID awareness on 1985. Visit mothers with aids in Cape Town.Kenneth Cole went to Cape Town to visit the AIDS centre and the treatment centre to support all the AIDS patients. With his visit, it shows that he really cares about the AIDS awareness and really cares about the issue to help people just what he said in his ad. He i s not only producing an advocacy advertisement. From the visit, he has gain more knowledge about how the international actions around AIDS, he has knew that AIDS exist globally nad know how to address the issue locally.

Secrets essays

Secrets essays Everyone has secrets no matter who they are. The book I read is called Secrets and,of course, there are many secrets that people have in this book. A man named Melvin Wechsler is a fabulous director that everyone loves. He has a series called Manhattan that he is going to direct, and it is the best T.V. series of all time. He gets the best actors and actresses for his series and he knows it will be a hit. When he decided on all of the people he had chosen for the series, he didnt know that all of them had dark secrets. The main actress, Sabina Quarles, started to have a love affair with Melvin, and he suspected that she was cheating on him. What she was really doing was going to see her very ill son in San Francisco that no one knew about. Jane, another actress, had an abusive husband that didnt care about her. he turned her own children away from her, and raped her whenever he got a chance. She split up with him and started to fall in love with one of the actors on the ser ies, Zack.Zack, Janes lover, had a secret too. When he was young he was molested by his father. He was a homosexual for a long time before he met Jane. Jane completely changed his life and they got married.Gabrielle came from a rich family and she didnt want anyone to know about it. She thought that other actors or actresses would just think that she got acting jobs because of her money. She fell in love with Bill, another actor in the series, and she felt truly happy, and she didnt need money to make her happy.Bill had so many secrets. He was married to an actress before the series, but they had to keep their marriage a secret because of their careers. His wife became a drug addict and he finally left her. He always worried about her and wished that she would straighten up. One night he came home to find h ...

Expert Interview with Jerry Bernhart About Digital Marketing

Expert Interview with Jerry Bernhart About Digital Marketing Jerry Bernhart, Digital and Multichannel Marketing Recruiter of Bernhart Associates Executive Search, LLC, is also the author of Careers in eCommerce and Digital Marketing. He is one of the industry’s leaders and has an acute understanding of the field, which adds to his expertise. Jerry talked with us about hiring trends, digital marketing and the changing market, along with some tips for the job seeker. He shares valuable advice to anyone looking into the digital marketing field. Are there any important factors/trends in hiring that job candidates should know but often overlook?Many digital marketing candidates who are just getting into the field want to be all things to all people. You can’t know it all, and most of the search assignments I receive from employers who are looking for more junior-level talent have a specific need or a specific business problem to solve. They should try to specialize in one thing, get really good at it and then start thinking about addi ng to their knowledge base.How did you get into this niche of recruiting?I started out as a recruiter in direct marketing some 25 years ago. Moving into digital marketing and eCommerce was a natural transition for me because it’s all about marketing direct to the consumer.What are employers really looking for?Companies have never faced so much uncertainty and risk. In the space of only a few months, they can slip from market leader to follower. The ability to deal with major changes in the workplace, complete projects with very little direction, endure stress, handle multiple priorities – these are among the competencies that employers look for in all professionals, regardless of the industry they’re in. But this applies especially to digital marketing. What might have been considered a crazy idea one day might be the next day’s most anticipated experiment. Companies can test new ideas and try out new features on websites and get almost instantaneous resu lts. All businesses want their marketers to be adaptable, but in digital marketing that’s especially important because the only thing that doesn’t change is†¦well, change. Expect change to be the norm. Learn to adapt and you will stay a step ahead.What advice do you have for the frustrated job seeker?Network, network, network! One of the beauties of digital technology is that candidates these days have many more avenues for networking than their predecessors did just five years ago. Also, be open when it comes to location. There are plenty of excellent opportunities in places outside of the major metro areas. If you limit your search to a specific geographic area, expect fewer opportunities.How has the job market changed over the past 10 years or so, and where do you see it going in the next few years?The hiring process has been stretched out a lot. Ten years ago, my average search, from the initial call from the employer to the candidate’s first day on the job, usually didn’t last more than two months. Now, three months is the norm. Part of that is because employers have become much more selective. Many are looking for that â€Å"purple squirrel,† and some would just as soon let a position remain empty if they can’t find it.What does a digital marketing job candidate need to stand out?Attitude is number one. Employers want to hire a candidate who is going to be self-motivated. You can have all the skills in the world, but if you don’t show passion or enthusiasm, you won’t get very far!How should a candidate handle multiple job offers?It’s difficult to give a blanket response to that. Depends on the offers, depends on the timing, depends on a lot of things. Everyone’s situation is different. But multiple offers are a good thing because it gives you a choice. You need to have good negotiation skills to navigate through them. I take a very dim view towards accepting counter-offers.How hav e you seen the role of women in this industry change?It’s changed a great deal. In digital marketing in general, I work with as many women now as I do with men, although men still dominate the more senior-level eCommerce roles. I’m placing more women into technical positions than I ever have before, and they’re also representing an increasing percentage of the candidates I place in the corner office, like VPs and CMOs. In fact, I’ve placed TWO women into CMO roles just this year, more than during any year in the past!

Filtration as a sample concentration method of water samples Research Paper

Filtration as a sample concentration method of water samples - Research Paper Example In conclusion, the paper finds that filtration is vastly used in the concentration of environmental water samples for water quality testing. Water is an essential constituent of life. In fact, human beings cannot do without water. Water is a biological, physical, and chemical component that bears a huge influence on life as it is known on Earth. Hence, researchers from diverse fields have sought to come up with ways to manipulate water in order to achieve certain aims that are beneficial to life. However, in the process of the day-to-day activities, human beings have polluted water by dumping waste into it. In addition, varying microorganisms that are harmful to human health tend to exist in contaminated water. These microorganisms are the reason why microbiologists spend a huge part of their time, resources, and knowledge into devising ways through which contaminated water can be purified and declared fit for human consumption. The main aim being to protect the health of human being s. Thus, microbiologists have developed various techniques that are utilized to recuperate microorganisms from water samples. One such method is filtration. In environmental microbiology, filtration is used as a sample concentration method to recover microorganisms. It is duly applied in water quality analysis. Hence, the paper seeks to describe what researchers have found in regard to filtration as a sample concentration method for water quality analysis.

Why Violence Essay Example | Topics and Well Written Essays - 750 words

Why Violence - Essay Example any given social set up solving problems through fighting is not viewed as a philanthropic way of solving problems, it is quite true that in some instances violence is the solution. I agree with the author that violence is of great political importance to the society especially an effective method to solving problems of political dominance. For any kind of violence to be an effective solution to a given political problem, the people fighting should be more superior to their adversaries. It is a fact that the effect or threat of violence can compel acquiescence among people with different political views. Occasionally, peacefully expression of views or negotiations has always failed in finding a solution to political problems such as abuse of power, election problems, and power wrangles among others. The author does a great work by giving examples of countries and regimes where violence has been used as means to solving political problems. For instance, threats of violence led to the ousting of president Mubarak of Egypt by the protesters and Quddafi regime was only defeated through war (Ginsberg, 4). It is a fact that violence is also an important aspect of political and social change in any given society setup as expressed by Ginsberg in the article. Over the past years since the end of world wars, different nations have been driven to invent and make advanced weapons that can be used to subdue their adversaries and bring power balance. This in turn has led to changes in both the social and political arena among nations involved. For instance, Iraq has been seeking to make nuclear weapons to gain control over the Middle East, which has also led to the emergence of terror groups that function through blackmail of the entire process. In addition to such political changes, I agree with the author that violence played a significant role in addressing the problems and challenged faced by the African Americans in the United States. Although social injustices such as

Sports, Entertainment and Media after the 2nd World War Essay

Sports, Entertainment and Media after the 2nd World War - Essay Example By associating physicality with masculinity, certain sports/activities are labeled as either being masculine or feminine, depending upon the physical nature of the activity. Sports in which the use of body is forceful, dominating or aggressive, are considered fit for males because they are indicators of male power and thus, a definitive expression of physicality. But according to Lisa McDermott, physicality is suggested to be the complex interplay of the body perception, the agency and self-perception and is related to the qualitative understanding the lived-body as experienced and understood by the women when they are involved in sports or physical activities. To explore the meaning and significance the women derive from experiencing their bodies/themselves through these activities and the effects of these experiences greatly helps in shaping their understanding of their physicality beyond that of appearance in particular. By doing so she tries to help us understand the physical and social effect these experiences have on women in identifying themselves. In reference to the research carried out by Lisa McDermott; "Towards Understanding of Physicality, Within the Context of Women's Physically Active and Sporting Lives," this paper will examine female physicality in relation to sports and my chosen game; "Netball." It will discuss how society and media projects and labels certain sports only for males and how the females are subjected to unequal status as being physically weak. The paper will also look into the gender relations based on social and cultural norms. The last part will assess, to which extent; taking part in physical sport has changed the concept of female physicality, subjectivity and gender relations in relation to the existing social norms. Sports and gender Sports in the minds of many, is considered a "gendered" activity which reinforces male power. The stereotyping of the so called "biological difference" between males and females in the past w as used as the basis of exclusion of females from sport. Within the literature of sport sociology, we often find physicality linked with power related to physical power and masculinity. Even though the postmodern society holds out the likelihood of a post-gender society, gender as a system signifying differential values still exists (Firat, 1994) with sport such as rugby, football, ice hockey or boxing, and women still looked at as wives and mothers. An example in this respect is golf, where mothers on golf courses are more likely to be labeled deviant and asked to account for the care of their families than fathers on golf courses (West, Candace and Don H. Zimmerman, 1987). Although there are other sports which reflect physical strength and women are actively participate in them, but I'll discuss netball here in relation to physicality. Netball as a sport, which was earlier cited as only for females, entered a new era after the 70s when it began to be restructured into a profession ally administrated sporting organization and better funding.

Accounting Ratio to Manipulate Accounting

Accounting Ratio to Manipulate Accounting Companies use accounting ratios to manipulate their accounts Table of Contents (Jump to) Abstract Chapter 1 Introduction 1.1 Introduction 1.1 Aims and objectives Hypothesis 1 1.2. Overview Chapter 2 Critical Literature Review 2.1 Introduction 2.2. International Financial Reporting Standards 2.2.1 Coverage and aims of the standards 2.2.2 Areas of concern 2.3. The art and purpose of Creative Accounting or financial statement Manipulation 2.5 The impact of Creative accounting on Financial Ratios 2.5.1 Definition and purpose of financial ratios 2.5.2 Manipulation of financial ratios Chapter 3 Research Methodology 3.1 Introduction 3.2 Issues considered 3.2 Options of research methods 3.2.1 Quantitative and qualitative 3.2.2 Deductive and inductive methods 3.3 Choice of research method 3.4 Performance of the research Chapter 4. Findings and evaluations 4.1. Introduction 4.2. Findings Abstract Financial ratios have become part of the process by which investors, financial observers and other stakeholders within the market make their decisions and about the activities, profitability and liquidity of a particular corporation. As such, it is therefore important that these reflect the same level of accuracy and compliance to the financial reporting standards as the financial statements. However, it has become increasingly apparent over recent years that the practice of manipulation has been extended in its use to influence these ratios. This dissertation set out with the aim of confirming whether this is the case. It was also intended to identify the particular areas of concern that this practice is generating. It is found that there is evidence of manipulation of financial ratios and that this is particularly relevant in relation to the manipulation of fair valuation and the treatment of off balance sheet items. Although the study has been limited in terms of sample size, the findings are that the practice is particularly apparent in the financial markets sector and this has contributed to the current financial and economic crises. There is a need for a clearer framework for the calculation of fair valuation and a more robust method of regulating the activities of corporate management in an effort to reduce the longer term detrimental impact of this practice. Chapter One: Introduction 1.1 Introduction Following collapses of major global corporations such as Enron, as well as increasing pressure from shareholders and other stakeholders for a more open and understandable system of financial reporting, governments worldwide as well as those involved in international corporate controls came together to bring about one of the biggest changes in controls and governance. Using the offices of the IASB[1] (2008), there followed the introduction of international standards to be used for both accounting procedures and the preparation and presentation of financial statements. The intention of these standards is to create a situation where financial statements have a level of â€Å"understandability, relevance, reliability and comparability† (Lindsall 2005, p.2) that meets the needs of those stakeholders who rely upon these statements. The ISAB confirmed this purpose in an early statement of mission which read that their aim was: â€Å"To develop, in the public interest, a single set of high-quality, understandable, and enforceable global accounting standards that require high-quality, transparent and comparable information in financial statements and other financial reporting to help participants in the various capital markets of the world and other users to make economic decisions† (Gregoriou and Gaber 2006, p.16). In other words, part of the aims of these standards was to endeavour to eliminate the practice of manipulating financial statements. Nevertheless, despite these good intentions subsequent events have shown that the aims and objectives of these standards are still a long way from being achieved, with concern regarding the understandability, relevance, reliability and comparability of financial statements increasing rather the opposite direction hoped for by the authorities. In fact, many believe that the standards themselves, due to ambiguities, have created a platform for the increase in what has increasingly become known as â€Å"Creative Accounting† (Griffiths 1988). This in reality is another term for the process by which management and/.or their financial advisers and auditors are able to manipulate the figures reported within the financial statements in a manner that can lead to these being misrepresented and, what’s more, it is legal. Opponents of the practice bel ieve it to be damaging to investor and other corporate stakeholders, including shareholders and creditors. Indeed some have even gone as far as suggesting that manipulation of financial statements is the root cause of the current â€Å"credit crunch† (Letters 2008). Since the time of Ian Griffiths (1988) book on the issue of creative accounting and manipulation of financial statements there has been a plethora of academic studies into this phenomenon, as will be shown within the literature review in chapter two of this dissertation, and a growing debate between those who applaud and oppose this situation. Understandably, most of this literature is concentrated upon the physical changes that take place within the financial statements themselves However, one area of manipulation in financial reporting that does not appear to have received nearly as much attention. This area is financial ratios! This assumption and discovery is supported by Stolowy and Breton (2000) (see appendix 2). Whilst it is accepted that, in a technical sense financial ratios are not considered a part of the financial statements that come within the context or control of the international standards, as they are using equated by those financial external to the company, they are nonetheless considered an important measurement of corporate performance (Bragg 2007). For example, expert financial observers often quote ratios when advising upon the investment value of a particular corporation and many busy investors will take notice and make financial decision based upon what these ratios reveal. Therefore, manipulation by corporations and their advisors might be considered equally as misleading as the practice being used in any other aspect of financial reporting. It is this perceived gap in literature relating to this issue, together with the desire to access how prolific manipulation of financial ratios might be that has generated the author’s interest in researching the subject. 1.1 Aims and objectives With the concentration of the majority of literature relating to creative accounting and manipulation focusing upon the actual results contained within the financial statement, it is the author’s intention to address its deeper impact. Financial ratios are used by many stakeholders as a quick guide to the appropriateness of a corporation as an investment vehicle. Manipulation of these ratios can therefore have an immediate impact upon decision making by stakeholders. To address this issue, the following hypothesis has been set for this dissertation: â€Å"That company management and their advisors are aware that manipulation of financial ratios can have as much, if not more of an impact upon investment decisions as manipulations in the financial statements.† Further, to test the accuracy of the comment made regarding manipulation and the credit crunch, a second hypothesis will be included: Hypothesis 2 â€Å"That manipulation of financial ratios within the banking sector contributed to the current global financial market crisis.† In order to ensure that the aims of this research, and resolution of the research hypothesis, is achieved in a robust manner and provide a valuable conclusion, a framework of objectives has been devised, based on the following: Financial reporting framework and standards The intention is to analyse and assess the component elements of the current regulatory standards, evaluate their stated intentions and the robustness with which these can be transitioned into the practical reporting environment and identify their current limitations. Creative accounting Based upon current literature the dissertation will provide an understanding of the term creative accounting, identify the areas of its potential use within financial reporting and identify the main purposes and beneficiaries of such actions. Financial ratios The objective with regard to financial ratios is to provide an understanding of their purpose and intentions, which includes identifying their strengths and weaknesses. In addition, using primary data, the dissertation will explain how these ratios can be manipulated as well as identifying the reasons for this conduct. Future improvements Resulting from the previous objectives, it is the author’s intention to provide recommendations that will be designed to reduce the current impact of the manipulation of financial ratios and/or methods by which these manipulations can be identified and revised to reflect actual movements. 1.2 Overview To provide the reader with a clear understanding of this research, it aims and the manner in which it has been performed, this dissertation has been presented in the following order. This introductory chapter has set the scene and provided the background to the issues that for the core focus of the research. Immediately following, in chapter two, there is a critical review of current and appropriate literature relative to these issues. This includes an evaluation of the published frameworks of financial reporting standards, the concept of creative accounting, importance and significance of financial ratios and the effects of manipulation. Chapter three outlines the research methodology choices that were available to the author, identifying the method chosen together with the reasons for this choice. The findings of the secondary and primary research are then presented, compared and discussed in further depth in chapter four before recommendations are outlined in chapter five. Finally , the dissertation is concluded in chapter six. Added to the main body of the dissertation had been attached a complete list of all the references used within the body of the text. Furthermore, to add clarity and further understanding for the reader, additional information in the form of appendices has also been attached. Chapter Two: Critical Literature Review 2.1 Introduction The critical review conducted within this chapter has been designed to concentrate upon the literature relating to the issues being studied within this dissertation that has been published in the main within the past two decades as these represent the standards and practices that are currently in use within financial statements. For ease of reference the chapter has been segmented and analysed into appropriate sections 2.2. International Financial Reporting Standards As Swanson and Miller’s (1989) research shows, the issue of interpreting financial statements had been a subject of debate for many decades prior to the interest in international standards developed. Understanding the different systems of measurement used by management and accountants in financial statements had long proved difficult for investors and other interest parties. It was these areas of concern fuelled the move towards the creation and adoption of an internationally agreed and legally binding framework of accounting and financial reporting standards (Choi et al 2005 and Jones 2006). Amongst these concerns was included the lack of comparability and understanding available to potential investors and other stakeholders when analysing financial statements that were prepared under differing national codes and regulations and the difficulty experienced even when trying to compare accounts of corporations within the same industry (Tarca 2002 and Nobes and Parker 2006). However, as many academic authors had suggested (Nobes 1998, Blake and Lunt 2000, Lee 2006 and Mizra et al 2006 included) another core issue was the growing unease about the practice of â€Å"Creative accounting† and the negative impact this was creating in terms of stakeholder trust and confidence in financial reporting (Lee 2006). Whilst in essence such practices were not illegal, they were becoming a contentious issue in many financial circles, a fact evidenced by the comments of Lord Dearing (1988, p.12) in his committees report on the need for international accounting standards, when he said: â€Å"There is little evidence that companies are engaging in flagrant breaches of accounting standards †¦ However †¦ there is strong pressure on auditors from time to time to accept interpretations of accounting standards which conform to the interests of the preparers rather than with the spirit of the standard.† During the course of the decade following this report government representatives, accounting bodies and other interest financial parties spent a considerable amount of time discussing and agreeing standards that would help to address these anomalies, inconsistencies and concerns, which culminated in the creation of an international accounting and financial framework of standards (IASB[2] 2001 and PWC 2008). These standards were to be designed and operated by the IASB (Feature 2003). However, it still took a number of years to encourage individual national governments to adopt these measures. However the UK government decided that, â€Å"from 2005 UK listed companies must use IFRS for their consolidated statements† (Nobes and Parker, 2006, p.103). Furthermore, the financial reports have to include a statement by directors and auditors, which confirms †applicable accounting standards† were used or giving reasons for this not being the case (Nobes and Parker, 2006, p. 287). 2.2.1 Coverage and aims of the standards As can be seen from the list contained within appendix 1, the scope of the standards was quite extensive. Eight of these standards covered the area of financial statement reporting and presentation (IFRS), which included such issues as business combinations (Group of companies), segmentation and disclosures (Deloitte 2005). A further forty plus standards have been created, which define the accounting methods to be used within the preparation of financial statements (IAS). These laid down the audit principles to be followed Gray and Manson 2004) and covered such issues as the treatment of tangible and intangible assets (Gelb 2002 and FRC 2008). The aim of these standards was, in effect, to create a level playing field for those parties who relied upon corporate financial statements for decision making purposes, be that for investment, lending, extension of credit facilities or simply observance purposes (Chofafas 2004 and Antill and Lee 2005). In other words, the intention is that these statements should comply with four basic principles (IASB 2008), these being: Understandability The objective of this principle was to ensure that the financial statements would be presented in such a manner that they could be relatively easily understood by external stakeholders irrespective of the level of their financial and accounting knowledge, for example the private small investor (Healy et al 1997). Relevance In terms of relevance it was considered important that the information contained within the statements were relevant to the current situation (Saudagaran 2003). In other words it was important that the financial statements reflected current values, prices and other data. Reliability Despite the auditor’s opinion that the financial statements are prepared solely for reporting to the members of the corporation (ICAEW 2008), it has long been accepted that many other stakeholders, including prospective shareholders and creditor rely upon such information. Recognising the importance of this aspect, the IASB extended the principle of reliability to include these other stakeholders (Gregoriou and Gaber 2006). Comparability The need to be able to compare the accounts of individual corporations, even where these are within the same industry sector, whether that is within the national or international marketplace, is a part of the investment decision-making process. Prior to the introduction of the standards this was considered a problem, one which this principle was intended to address (Lindsall 2005, p.2). It should also be noted at this stage that, whilst these standards and principles applied to all corporations, irrespective of their industry sector, certain industry sector have to comply with additional standards. The most noticeable of these is the banking industry, which is further governed by the requirements of the Basel Accords (FSA 2007) and regulated in the UK by the FSA[3]. The focus of these particular industry specific regulations is to ensure that financial institutions retain an appropriate capital adequacy ratio within their balance sheets. However, despite the intentions of all of these standards and regulations, as the plethora of subsequent studies and literature contained within the following section confirm, they have, if anything, added to the areas of concerns that they were meant to address. 2.2.2 Areas of concern As the studies of Tweedie and Wittington (1990), Barth (2006) and Benston (2008) have revealed, a number of serious concerns have been voiced about the international standards, which they and others believe are detracting from the objective of reform and, in some cases, leading to increase volatility being seen in financial statements. In essence, these can be identified within three main areas of financial statement preparation and reporting. Fair Value and choice of valuation measurement Recognition and inclusion of revenue and profits Off balance sheet items Although initially there was no identification of the meaning of the term â€Å"fair value† in the international standards, following representations from accounting bodies, corporate associations and other stakeholders, the IASB introduced a definition, which described it as being: â€Å"the price at which the property could be exchanged between knowledgeable, willing parties in an arm’s length transaction† (IAS 16). However, this description soon came under attack by a number of academics, including Langendijk et al (2003), Bank of England researchers (Staff team 2004), Lindsell 2005)Antill and Lee (2006), Mard and Hitchner (2007) and many others. The criticism of this measurement, rightly identified by these authors, was that it raise questions about the subjectivity and reliability of such valuations. For example, what is considered to be a fair value to one person would not be to another and, furthermore, there might be differing reasons for one party being prepared to pay a greater value for an asset than others consider fair. Evidence of this can be seen in the manner in which companies are valued in times of acquisitions (Antill and Lee 200, King 2006 and Siegal and Borgia 2007). Furthermore, as in most cases the fixed and intangible assets are not intended to be sold at the time of their inclusion within the financial statements, valuation must of necessity be based upon reasonable and expert estimates (Lindsell 2005). The problem to be encountered here is that such expert valuers differ in their opinions of measurement, with some being more optimistic than others (Barth 2006), which can lead to discrepancies. The choice of expert can thus be seen to potentially obscure concrete evidence† of the assets real value (Swanson and Miller 1989, p.1). Furthermore, the standards also allow corporations to make a choice of asset measurement between the historical cost convention and current fair value, which is decided based upon their own judgement (ICAEW 2006 and Mizra et al 2006). Despite many attempts and suggestions aimed at addressing this problem (Benston 2008) to date it has still not been resolved. Recognition of revenue and treatment of profits is another area where differing opinions and purposes of measurement and treatment have been questioned (Bullen and Crook 2005). For example, when engaged upon a project that spans a number of financial years how does the business measure the true value of the revenue and profits to be recorded in each year statements (Mizra et al 2006 and Lee 2006). Some might argue that profit, and thus that element of the revenue, cannot be taken until project completion, whilst others will advocate allocating profit to the completion of project milestones. It is apparent that, given a project of x value spread across say five years, the differences of interpretation outlined above would impact upon the revenues contained within financial statements. The ability for corporations to exclude items from their balance sheets is another issue for many investors and observers (Amat et al 1999). For example, by leasing rather purchasing a piece of equipment this can alter the debt structure of the business, as parts of the leasing contract do not have to be included within the corporate balance sheet. Similarly action can be taken with other assets such as pension schemes (Pitzer 2002). Although there are other issues with the international accounting standards, it is these three areas that appear to raise the most concerns, in particular because they provide the opportunity for firms and their auditors to engage in the practice of manipulation or creative accounting. 2.3. The art and purpose of Creative Accounting or financial statement Manipulation As indicated within the introduction to this dissertation, creative accounting or the ability to manipulate financial statements was an adopted practice before the international reporting standards became a legal requirement for all corporations. However, the increase in concerns since this event makes a study of this issue even more relevant today. Creative accounting is considered by many to be a euphemism for the practice of manipulating the information that is contained within financial statements. In terms of definition for this practice there have been many over the years. In the title of his book about creative accounting, first published in 1988, Ian Griffiths (2005) defined it as â€Å"how to make your profits what you want them to be,† a view supported by Dean and Clarke (2007). Although other academics would refrain from using such a term, as will be seen within this and following sections and chapters of this dissertation, there is more than a grain of truth in this simple description. However, the more considered definition for the type of manipulation that is that it is† a practice that results in a distortion of the figures contained within financial statements.† However, at the same time this manipulation remains strictly within the boundaries of the legal accounting principles, rules and stand ards (Shah 1998 and Balaciu and Cosmina 2008). A simple example of the meaning of these definitions can be seen in the following diagram (figure 1). In this example manipulation is defined as the greying areas between the intentions of the standards and the areas within which the interpretation of these standards can be manipulated, always stopping short of the ultimate boundaries of the legal framework, beyond which such manipulation would be considered as fraud. As can be seen from this diagram manipulation can have two intentions, this being either to produce a negative or positive impact upon the profits and value of the business (Mulford and Comiskev 2002 and Balaciu and Cosmina 2008). It is generally accepted that manipulation is driven by the needs and demands of management (Pierce-Brown and Steele 1999 and Griffiths 2005). For example, if management believes that the business is likely to have a bad year, which will adversely affect their bonus and benefits they might either exacerbate the losses to increase their benefits in a following year or reduce them to protect these benefits. The same methods would be used if the management wishes to influence the corporation’s level of growth (Pierce-Brown and Steele 2006). This practice is known as the â€Å"Big Bath† method (Investopedia 2008). To achieve the required objective the management might use a combination of the flexibility contained within the concepts of fair value, revenue and profit recognition and off-balance sheet items as discussed in section 2.2.2 of this chapter. For example, an employed expert valuer who takes a pessimistic approach would have the effect of reducing the value of asse ts, thus having an adverse effect upon profits. Delaying recognition of revenue or profits would have the same effect (Mulford and Comiskev 2002). Some academic authors have posed the question as to whether such manipulation is ethical (Amat and Dowds 1999 and Blake and Growthorpe 1998). However, whilst the question of ethics might be of concern to those who rely upon the financial statements presented by corporations (Saudagaran 2003), under the present standards, regulations and their measurements it remains legal (Griffiths 2005). 2.4 The impact of Creative accounting on Financial Ratios As Bragg (2007) indicates within the introduction to his study of business ratios and formulas, these can be applied to virtually every aspect of the business and its operations. However for the purpose of this dissertation, the focus regarding ratios will be restricted to those that relate specifically to the information contained within a corporation’s financial statements. 2.4.1 Definition and purpose of financial ratios The term ratio can broadly be defined as a measurement by which the performance of a corporation, in terms of its operations and activities, can be judged and assessed (Bragg 2007, p.1). In terms of the financial statements produced by corporations this judgement is aimed at measuring a number of performance factors (Stolowy and Breton 2000). As can be seen from the descriptions contained within the following example (figure 2) in this respect the intention of these ratios is to provide an assessment of the profitability of the business and its return on investment (Income statement) and its liquidity position (Balance Sheet) (Bragg 2007). Figure 2 Popular financial ratios Financial Ratios 1) Gross Margin Operating earnings (before exceptional and tax) as a percentage of net sales 2) Operating Margin Operating Income (net profit before tax) as a percentage of net sales 3) Profit Margin Net Income (profit after tax) as a percentage of net sales 4) Return on Equity Net Profit after Taxes as a percentage of equity 5) Return on Investment Net Profit after Taxes as a percentage of total assets 6) Return on Capital Employed Net Profit after Taxes as a percentage of average shareholder equity 7) Current ratio Ratio of current assets to current liabilities 8) Quick ratio Ratio of current assets (less inventory) to current liabilities ( less overdraft and other borrowings) 9) Gearing (debt to equity) ratio Ratio of liabilities to equity 10) Earnings per share (EPS) Net profit divided by number of shares issued 11) P/E ratio