Performance Funding A Descriptive Study - 2615 Words

Performance Funding, A Descriptive Study During the years 1979 to 2007, 26 states enacted performance funding (Harnisch 2011). According to the National Conference of State Legislatures, today 33 states use performance based funding as a source of determination for their higher education institutions. Locally, the state of Louisiana is not exempt. According to senate bill 337, the higher education commissioner must submit a proposal for outcome based funding by the end of 2015 to the Board of Regents for approval. Performance based funds are often used across the United States thus understanding this mandate is critical to the continued success of higher education institutions. The research shows both the positive and negative outcomes†¦show more content†¦Dougherty notes that the â€Å"First wave of performance funding adoption began in Tennessee in 1979, and ended in 2000, when a recession struck and caused a sharp decline in new program adoptions and the discontinuation of many existing programs. It seemed a s if performance funding had been but a passing fancy. However, beginning in 2007, another wave of performance funding arose. The first-wave programs typically involved a bonus for higher education institutions above base state funding. The performance funding bonus was relatively small, between 1 and 6 percent of base state funding for public higher education† (Dougherty and Reddy 201). This policy has been labeled â€Å"performance funding 1.0†. â€Å"The second wave of performance funding began in 2007 with two-thirds of these new programs being re-adoptions of discontinued first-wave programs. In about two-fifths of these wave 2 programs, performance funding typically did not take the form of a bonus on top of regular state funding. Rather, performance funding dollars were embedded in the base state funding for higher education. This has been dubbed â€Å"performance funding 2.0† (Dougherty and Reddy 2013). As noted by Friedel, Performance 1.0 emphasized outcome measures such

A Remarkable Person Out of Class Free Essays

A Remarkable Person Out of Class Mr. Lo is a remarkable person because of his engaging personality and his dedication to his job. Mr. We will write a custom essay sample on A Remarkable Person Out of Class or any similar topic only for you Order Now Lo is the best supervisor I have ever had. He really cares about students in the cram school not just for the money. Lo is not only a supervisor but also a combination of teacher and friend for students. He always encourages students to study hard not only in class but by sending text messages. Although his cell phone is too old to send messages to everyone at one time he still sends all greeting messages to every student in holidays one by one. Mr. Lo has worked in education institution for decades therefore he knows the common problems that high school students may have. Moreover, he is a wise and reliable man so students are willing to share their personal problems with him. He always gives students useful advice and helps them solve the problems they encounter. One thing that impresses me the most is that Lo gets along with students well no matter how good or how poor their grades are. I think he treats some so-called â€Å"bad students† as his own son. He asks some students to live with him on weekends six months before the entering exam for university in order to make them study and motivate them. Besides, he even makes midnight snacks for the students for example fried rice, noodles†¦and so on. To sum up, Mr. Lo is a remarkable person because he does his best to help students with their school work and personal life. Moreover; he cares about all his students and treats them equally. That is to say, he is the best supervisor I have ever had. How to cite A Remarkable Person Out of Class, Papers

Report on Management Accounting Major Factors for the Success

Question: Indicate the main purposes of management accounting and its relevance to the management of organisations. Evaluate the main cost structures of organisations and methods of their calculation. Determine appropriate methods of calculating break-even, profitability and capital input costs. Answer: Introduction Accounting is one of the major factors for the success of the organization. It gives the decision makers of the organizations all the economic information so that they can take proper decisions. Managing accounting has become extremely essential for all big or small firms as every firm has to maintain a proper systematic record and to check the current financial situation of the company. This particular assignment will cover the importance of managing accounting for the company Sainsbury and will highlight the different types of cost that the company implements. The organisation which is emphasised for Management accounting is Sainsbury Plc. Sainsbury is rated as one of the emerging supermarket chains in the retails sectors of United Kingdom. Management accounting concept is performed under a dynamic organisation to intersect the financial operation from the decision making process (Libby et al. 2012). The concept of Management accounting is essential for proper and smooth functioning of any organisation to operate within the parameters of rendering quality and time management. Meanwhile in the case of Sainsbury which is a retail organisation dealing in management accounting to deal with external pressure from the peripheral of outside force and other interested groups. The importance of management accounting in Sainsbury is listed below Sainsbury has an impactful and systematic management accounting which renders performance within the framework of quality as well as timeliness delivery of information to relevant individual within the organisation. Sainsbury stores the records of its assisting managers in directing and controlling the operations within the parameters of Management accounting. The concept of management accounting adds core values in the effective performance of retail organisation by measuring the activities of the corporate group of people such as top level management Sainsbury management performance extends a raising hand in generating funds through appropriate approach The role of accounting policies has a positive impact in implanting the sustainability in decision structure at all level of management in Sainsbury. Financial accounting concept is different from management accounting. Management accounting is based on external and internal environmental factors of the organisation. On the other hand financial accounting deals with company as a whole. It provides the shareholders and the stakeholders about the financial position of the company (Amihud and Mendelson 2012). Management accounting is also defined as analytical accounting measures which is responsible for collecting, transferring and analysing budgets for processing information on planning, moreover its is helpful in preparing and analysing the budgets based on internal organisation reports. Financial accounting emphasis on past records and reports of certain quarter or year where are management accounting is more oriented towards presenting and forecasting for future. Cost accounting is a systematic analysis of the expenses recording to evaluate the cost of each service or product provided by the company (Kokubu and Kitada 2015). For management, cost accounting is extremely beneficial to maximize profits, economies on costs and fix prices. However, for management control over decision making classification of cost is required. The various type of cost classification is described as follows: By time (Historical and pre-determined) Historical costs are evaluates when the production of a commodity is done to verify regarding actual operations. The specifications of pre-determined costs are based on all factors of standard costs and estimated costs. However, standard costs are entered with a caution compared to estimated costs. By elements or nature (Labor, Material and Expenses) For the product, material is the substance (Spraakman 2015). Material cost can be both indirect and direct. The indirect material is often used in ancillary production to highlight the physical units such as stationary material, oil, convenient stores, etc. The direct material is the cost of portion of finished goods observable to units such as primary packaging, components purchased, etc. Labor cost can also be differentiate from indirect labor and direct labor. Direct labor costs can be described as the wages of the labor whereas indirect labor indicates the labor employed in doing a particular task such as wages of the supervisors, foreman and inspectors etc. There are two types of expenses- indirect and direct expenses. Direct expenses indicates on things such as specific cost units like drawing, design, hiring of employment or any other tools, fees paid to the consultants, and indirect expenses that are not allocated directly to cost centers like taxes, rent, lighting, insurance and depreciation, heating etc. By degree of traceability (Direct and Indirect) Indirect costs are also recognized by common costs are very difficult to identity to a single commodity whereas direct costs are traceable to a particular, or some other activity is taken by costing unit. Cost incurred in different powerhouse can also be referred as the indirect costs whereas concerning the product in the powerhouse, the fuel cost and supervisory salaries are associated with the direct cost. Product association (Product and Period) The cost incurred to run a business such as salaries, rent, administrative and selling costs, etc are associated with the period costs (Dutta et al. 2016). On the other hand, the costs that are added in inventory values like manufacturing overheads and direct labor are the direct costs. By function (Selling, Administrating, Manufacturing, Pre-Production and Research and Development) Administrative Costs The cost that covers the costs of formulating policy is associated with Indirect costs, controlling and directing the operations the organization. Selling and Distribution Costs Distribution costs are the costs that covers a part of the overheads of a production unit. They are variable in terms of commissions, sales and fixed in case of transporting articles to central or local storage. Pre-Production Costs It is the costs that incurred because of the trial runs for starting up a new factory or a product. Manufacturing Costs Expenditures associated with the manufacturing division on labour, direct materials, , packing, expenses, etc. Research and Development It is the costs incurred on the new process, products, or insights by executing and experiment and results on a commercial basis. Table 1: Administrative cost Source: (Ahmad 2016) Association with the period of accounting (Capital and Revenue) Revenue and Capital are based on the current period and future period respectively. However, future period costs are treated as assets. On the other hand, current period costs are treated as expenses. By controllability (Controllable and Non-controllable) The costs that a budget holder can control are known as controllable cost and the costs that are not subject to any supervision is referred as uncontrollable cost. By changes in volume (Fixed, Semi-variable, Variable) Variable cost is proportionately or directly related with the output such as labor corresponding or direct materials to the level of outputs. On the other hand, semi-variable cost contains both variable and fixed costs like depreciation. Similarly, fixed costs are those costs that paid by the company irrespective of any other business activities. However, these costs arise with the time like salary, rent, insurance, etc. Figure 1: Fixed, Variable and Semi-variable cost Costs for decision making In management accounting, these costs are very important to carry out direction of the organization. Decision Making Costs Purpose Examples Opportunity Costs When one course is defined, it is the loss of another alternative of action. Capital invested in manufacturing company cannot be invested in stock market Differential Costs The difference between the alternatives of total costs Alternative decisions and changes in output Joint Costs The two or more products are a result of factors of production. These are costs incurred at the point of separation. Budgeting cooperation between departments Sunk Costs The costs that have already been incurred and cannot be avoided by decision-making Training, hiring bonus, marketing study, etc. Marginal Costs Aggregate of variable costs Prime cost with variable overheads Uniform Costs It is useful in inter-firm comparison. The cost incurred on common procedures and principles. Differences in size of business and organization or differences in methods of production and production facilities Replacement Costs The cost of replacing one asset with other at its current value Majorly used in insurance policies to cover damage to companys assets Imputed Costs The costs that are useful while decision-making to a particular situation Interest generated on internal funds Common Costs The costs that are incurred in more than one job, product or territory. Electrical expenses, transportation and money costs Table 2: Decision making cost Source: (Bzostek 2015) Meaning of Variance Analysis During the evaluation of production performance, it is essential to have a knowledge related to the predetermined costing and variance in this particular scenario is known to be foundation of the process. The term Variance refers to the difference between the forecasted cost and the actual cost of an element over the certain period. However, the process known as Variance Analysis actually refers to conduct effective analysis of variance, which provides some effective information to the management about the basic reason of the dissimilarities(House, 2008). Therefore, variance analysis is a significant process, which plays effective role to assist in the decision-making by the management. With the help of the process, the managers can take measures to improve efficiency in the operations and find the suitable idea to allocate resources in the right direction. The determination comes from the variance analysis is made by looking at the performance of the firm. If the operating or financial performance of the organization is better than the expected outcomes, then it will be called as Favourable Variance. The contrast scenario on the other hand is known as the Unfavourable Variance (Cho 2011).Apart from the basic sense portrayed about the Variance Analysis, it should also need to mention that the process can be classified in different types. The major two types of variance analysis are known as Sales Volume Variance and Flexible-Budget Variance. With the help of a picture, the major types of Variance Analysis can be elaborated (Katsikas et al. 2015). (Two Major Types of Variance Analysis; Source: Image.slidesharecdn.com, 2016) Flexible-Budget variance the definition of flexible0budget variance is known as the difference between the estimated amount of the budgeted figure and the actual amount that is achieved by the business(Cordero, 2012). Sales-Volume Variance in case of sales-volume variance, it refers to the difference between the flexible budget amount and static budget amount. Problems and Limitations of Different Types of Variance analysis Some of the major problems or challenges associated with the process of variance analysis are discussed in the following portion: Variance analysis is largely used for developing the external reporting and computation of tax, which is an unaccepted method. During the process of conducting analysis, the significant contributions of the fixed cost is not considered. It is a major fact that the long-running effect of the fixed cost can make it a variable factor, which is not considered in the variance analysis process. Due to the process of variance analysis, different types of issues are faced by the management as the process is done in the end of the month. However, the managers gather information from the key areas of the business in the daily basis to deal with issues. Variance analysis is often not included in the recording of accounting information because of the managers are provided with the limited information related to the labour or overhead details. Variance analysis is a process, which is fundamentally based on the comparing the actual results with the estimated or fictitious results(Hjortland, 2013). The process leads to the standard setting. However, often the standard setting of the organisation is affected by the political bargaining. Therefore, the analysis in those cases cannot bring any useful contributions to the firm (Zenita et al. 2015). Problems faced by Sainsbury In case of the huge operational chain of the company, setting the budget for one year will be a major issue. Therefore, the company should need to set the budget in the monthly basis. However, in different scenarios, the variances in the Sainsbury are caused by the external factors (Cordero 2012). Therefore, the management can face certain problems, as the only option for them will be motivating the staffs to achieve results. The term Operating budget indicates the process of preparing the financial plans of any firm. In terms of this financial planning, Sainsbury prepares its operational budget annually. But it is not mandatory to prepare yearly budgets for a very long span of time. The reason is that this kind of budget predict the monetary requirements in accordance with the operating budget plans. The major function of the operating budget is to examine in a better way the salaries and factors related to the salaries, operations management and payments of the interests, whether the interest rates are paid justifiably (Kaplan and Atkinson 2015). Meanwhile, the income and the expenses which are incurred through the sales revenue can be predicted within a short period of time, whereas the capital which is invested for a long term basis is not included in the calculation of such incomes and revenues. Three different kinds of Operating budgets can be devised on a daily basis. They are as follows: Revenue Budget : This type denotes the budget which helps in detecting the revenues needed by an organization and along with the projection of future sales revenue. Expense Budget: This kind of budget tells about the possible expenses at the time of the budget. Fixed budget, variable budget and discretionary budget are the three various kinds of expense budgets which are examined in terms of the operational budget. Profit Budget: The revenue budgets and the expense budgets together taken into the net and gross profits make the Profit budget. This profit Budget is used for evaluating the expense budgets in accordance with the forecasted revenues, and also for allocation of resources. Depending on the financial planning and success of the firm, this profit budget assists in allocating the managers with certain duties and supervising activities. Merits of Operating Budgets Helps in Projecting Future Expenses: The analyzation of the past expenses can actually assist in making the budget in a better for the up coming year. As for example, Sainsbury predicts its last years annual budget to prepare a new budget. But over evaluation of the budget should be avoided. Moreover, the lacks in the previous budgets can be filled up with the overrated funds (Higgins and Reimers 2014). Managing Current Expenses: The present operating expenses like, salaries of the staffs, rent of the office, various other costs related to the criteria of savings and the fixed costs can be managed using operating budgets. Building Reserves: Amount outstanding can be reduced by using the operational budgets as in this case the evaluated budget is created beforehand. Operating budgets can be used very successfully if they perform works related to economy, investing and economic planning. If the budget of any company is able to preserve money, then it becomes possible for that company to prevent the losses in any year. Accounting: A well planned operating budget can establish economic responsibility, thereby allowing the firm to reach the aims of the company. But, Sainsbury allows the operating budget to assist it in reaching its goals. Recommendations: Regarding this report Sainsbury profitability ratios highlights the moderate reduction during the year 2003 to 2004. This was due to the numerous challenges the firm had to face. Managing accounting has become extremely essential for all big or small firms as every firm has to maintain a proper systematic record and to check the current financial situation of the company. Since the variable cost is proportionately or directly related with the output such as labor corresponding or direct materials to the level of outputs. Due to the process of variance analysis, different types of issues are faced by the management as the process is done in the end of the month. However, the managers gather information from the key areas of the business in the daily basis to deal with issues. Therefore, the company should need to set the budget in the monthly basis. However, in different scenarios, the variances in the Sainsbury are caused by the external factors. During the evaluation of production performance, it is essential to have a knowledge related to the predetermined costing and variance in this particular scenario is known to be foundation of the process. Conclusion: It is very important for the organization to like Sainsbury to understand how to survive in the competitive market in which they operate. Hence markets that require managers to who understand and are completely aware of the internal and external factors which are important concerns for the company. The financial management tools can be used which gives the managers of Sainsbury to set up the strategies of the information in order to make decision in the future. However it is important to highlight the tools of ratio analysis to provide a complete view of the company financial condition, but a deep analysis is necessary to know the depth of the company. Nevertheless the financial management tools are helpful in understanding the management level and the organizational level of decision making. The purpose of this report was to understand the Sainsburys financial performance using the tools of financial management. This report will also help in making a comparative study regarding the competitive performance with other firms as well. It will provide the investors to have a details view of the company investments policy who wants to invest in the company. References Ahmad, E., 2016. 2. Political economy of information generation and financial management for sub-national governments: some lessons from international experience1.Multi-level Finance and the Euro Crisis: Causes and Effects, p.49. Amihud, Y. and Mendelson, H., 2012. Liquidity and asset prices: Financial management implications.Financial Management, pp.5-15. Bzostek, S., 2015, November. Financial Management Strategies in Unmarried Mothers' Romantic Partnerships. In2015 Fall Conference: The Golden Age of Evidence-Based Policy. Appam. Cho, H. (2011).Negotiation of meaning in synchronous computer-mediated communication in relation to task types. [Bloomington, Ind]: Indiana University. Cordero, A. (2012). Conversations Across Meaning Variance.SciEduc, 22(6), pp.1305-1313. Dutta, S.K., Lawson, R.A. and Marcinko, D., 2016. A Conceptual Foundation for Management Accounting Information to Support Sustainability Strategies.Advances in Accounting,31(1). Higgins, R.C. and Reimers, M., 2014.Analysis for financial management. Dow Jones-Irwin. Hjortland, O. (2013). Logical Pluralism, Meaning-Variance, and VerbalDisputes.Australasian Journal of Philosophy, 91(2), pp.355-373. House, L. (2008).Predictors of different types of recreational gambling among college students. Image.slidesharecdn.com. (2016). [online] Available at: https://image.slidesharecdn.com/hhofma3ech23inst-140930122004-phpapp02/95/flexible-budgets-and-standard-costs-24-638.jpg?cb=1412079785 [Accessed 25 Mar. 2016]. Kaplan, R.S. and Atkinson, A.A., 2015.Advanced management accounting. PHI Learning. Katsikas, E., Funnell, W. and Dixon, R., 2015. Management accounting change from a hybrid institutional and managerial perspective.Available at SSRN 2736221. Kokubu, K. and Kitada, H., 2015. Material flow cost accounting and existing management perspectives.Journal of Cleaner Production,108, pp.1279-1288. Libby, R., Bloomfield, R. and Nelson, M.W., 2012. Experimental research in financial accounting.Accounting, Organizations and Society,27(8), pp.775-810. Spraakman, G. ed., 2015.Management accounting at the Hudson's Bay Company: from quill pen to digitization(Vol. 17). Emerald Group Publishing. Zenita, R., Sari, R.N., Anugerah, R. and Said, J., 2015. The Effect of Information Literacy on Managerial Performance: The Mediating Role of Strategic Management Accounting and the Moderating Role of Self Efficacy.Procedia Economics and Finance,31, pp.199-205.

THE PUBLICS RIGHT TO KNOW Essay Research free essay sample

THE PUBLICS RIGHT TO KNOW Essay, Research Paper The Constitutional duty of the imperativeness is to inform the populace. The First Amendment comes into direct struggle with the rights and duties of media coverage. There is a all right line between personal privateness and the populaces right to cognize. The fundamental law overrides the option of privateness beside the amendment of freedom of address or freedom of the imperativeness. Freedom of the imperativeness is to be guarded as an unalienable right of the people in a free society. Freedom of the imperativeness carries along with it the right to discourse, inquiry and dispute the actions of our authorities and of our public and private establishments. Journalists hold the right to verbalise unpopular sentiments and the privilege to consent with the bulk. In a conjectural state of affairs, a adult male running for president is caught in a bind where media has to make up ones mind if his private life should be published or non. We will write a custom essay sample on THE PUBLICS RIGHT TO KNOW Essay Research or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Involving media signifiers such as newspapers and telecasting intelligence. When look intoing affairs in an persons private life there is a inquiry of equity. The possibility of invasion of privateness is besides present. If this information is printed, How will it do the individual experience? In most state of affairss the individual? s life being exposed would experience he is being treated below the belt. However, by non describing such information could evade the electors cognition of the presidential campaigner. A journalist is required to describe, it is at that place occupation. When doing deductions about any individual, the facts must be known without a uncertainty. The inutility of hearsay information or a animus tip does no good on the creditability of the intelligence. If there is possible state of affairs developing, it would be a good thought for a journalist to watch and wait for the events to blossom, so gather the necessary facts upon deriving the information. It is unconstitutional to distribute prevarications about an person. Even if false information is printed it could take a considerable sum of clip for an person to recover the populaces favour. A journalist is taking to be ethical before they print an article. Sometimes it may look as though a author is seeking to destruct an person. In most instances this is non true In any instance an probe is done to garner the facts relevant to the state of affairs. Therefore geting at the inquiry of right poetries incorrect. In some sentiment spying about and glancing through Windowss is sensible. Howeve r this is a major misdemeanor of privateness. The morality of most people would non appreciate the thought of a journalist skulking about descrying on every move they make. In any signifier of intelligence media, information must be gathered to make an accurate image of the existent events. Therefore it is sensible to look into the individual in which information is necessary to obtain. It is unfai R to take the probe to the point where the jurisprudence is broken. What is right and incorrect? There are many state of affairss which sit on the line of right and incorrect. The imperativeness holds the duty to inform the people of the intelligence whether it is logical or non. The Government imposes limitations despite the seemingly absolute nature of the First Amendment to the Constitution, which states? Congress shall do no jurisprudence # 8230 ; foreshortening the freedom of address, or of the press. ? Keeping this in head gives any journalist the right to compose, print, or talk about any thing. If any individual were capable to a similar state of affairs the issues would be wholly different. However, this individual is running for president which makes him capable to the changeless force per unit area of the intelligence media. The individual becomes a mark. The first incorrect move he makes will be on the front page of every newspaper and the top narrative of the eventide intelligence. Even if a common individual was involved, alternatively of a presidential campaigner the imperativeness would hold the option to follow up a narrative on the affair. The Society of Professional Journalists must run under a codification of moralss. This codification summed up in a few sentences provinces that the journalists are to keep the responsibility to function the truth. , stated under the Constitutional function to seek the truth is portion of the populace? s right to cognize the truth. ? We believe those duties carry duties that require journalists to execute with intelligence, objectiveness, truth, and equity, ? the codification says. Journalists are free to any involvement other than the public? s right to cognize. There is a difference between broadcast codifications and newspaper codifications. It is a difference between positive and negative autonomies. Journalists hold the duty to do ethical determinations. They must acknowledge the rules about equity, justness, truth, and the American manner. Peoples are allowed to hold and differ about the right thing to make in tense state of affairss, this is where the affair of sentiment sets in. It would be something for all of us to come to the same justifiable decisions. However, in today? s society sentiments range far and broad. I believe that in the high velocity technological age of today journalists work good to supply the populace with the of import facts of the intelligence. The information is prompt and precise foregrounding the most of import facts. If I was a journalists put in this conjectural state of affairs I would force the power of the journalist to the really border. That is why the jurisprudence was written to protect a journalist from the possibility of traveling to far. As for the turn of right poetries incorrect, would sit on the shoulders of the mean sentiment. The Publics Right to Know CURTIS THE DIRTIS Nov. 11 1996 Communication Theory

Accounting Concept Essays

Accounting Concept Essays Accounting Concept Essay Accounting Concept Essay The accruals concept brings a meaning that every expense should be recognized as they occurred. (Wild, Shaw, Barbara, 2009) For examples, when an expense incurred, we need to record it in the financial report, not when payment is made. While we receive the goods, we need to record the revenues. We need to record the net profit using the formula of net profit is equal to total revenue total cost. So that, we get a more accurate amount of profit for net profit is not equal to total revenue. When non-compliance of historical cost concept, the value of the assets is not objective and not reliable anymore since the evidence of transaction is not shown. Additionally, the market price changes often according to time period and thats why some users will prefer market value as it is more relevant. At current value, it will distort the whole fabric of accounting. It makes accounting information unreliable. If monetary concept is not practiced into the business, the condition as he unit used for measurement of value is not the same; the information in the financial statement couldnt be compared as its not the same of the real value. Certain information such as the value of workers and the types of goods will not be recorded into the financial as they do not a price for it. If going concern concept is not applied, the business is expected to shut down if the business is facing financial crisis. Therefore, this business would have a negative or pessimistic thinking and this would give a bad image to the public and shareholders. The business might have a hence to revive their business in the future but if they do not have a positive or optimistic thinking, their business would have a high chance of facing bankruptcy if they faced a financial crisis. The information in the financial statement cant be compared anymore, when time interval concept is not used. For example, if the financial statement of a company is prepared annually and the next one is closed in half year, then we cant compare these two financial statements because there are many transactions happen during the time interval, the profit calculated will be not name. Due to the reason the information in the financial statement is no longer reliable. Thus, there would be lesser potential share buyers interested in the company due to unreliable information. When non-compliance of business entity concept, the information in the financial statement wont be appropriate because unrelated information of the owner will be recorded in the financial statement. This will affect the profit and loss of the business because the owner personally expenses and revenues will be recorded in the financial statement. For example, the capital will e taken in as a drawing thus counted as a liability to the business when the owner invested ARM 100,000 into the business. If this concept is not used, the investment wont be record as a drawing. If accrual concept is not applied, the information in the financial statement wont be trustworthy anymore. The expenses wont be recorded when expenses incurred. It will be recorded when payment is made while. If revenues and expenses are recorded when payment made, the profit and loss of the business will become not accurate. Four qualitative characteristics that a uncial statement should posses: Understandability While preparing finance statement, the most significant things is the information should be easily understood by the public and able read through it easily. Relevant information need to be organized under a connected group. This is because it enables public to measure and give Judgment to the performance of the business easily with the accurately reliable information. CITATION we 1 17417 (Wood Gangster, 2012)Relevance The information in financial statement should be materialistic, as it stands as an important point to stakeholders to make a decision while using the information from the financial statement. Furthermore, materiality is one of the relevance criteria, as all the information we find out should be linked to evaluate past evaluation. It also enables the public to predict the future performance of the company. CITATION we 17417 (Wood Gangster, 2012)Reliability Reliable information will be useful to users as it doesnt include any wrong material. Faithful representation is one of the criteria of reliability in the accounting balance sheet. The transaction must represent accurately as at the reporting date. Another criterion in

Build and Use a Tree Leaf and Plant Press

Build and Use a Tree Leaf and Plant Press Way back in the dark ages when I was taking tree identification in college, I pressed hundreds of leaves for further study. Even today, you cant beat using a real, preserved leaf to assist you in tree identification. A properly pressed leaf highlights its structure(s) and provides you with a three-dimensional leaf. Collecting the leaf aids you in the initial identification and gives you a self-made field guide for future help. Difficulty: Average Time Required: 2 to 4 hours (including purchasing materials) Heres How Cut a 24 X 24 plywood square in half to make the top and bottom sections of the 12 X 24 press. Place them on top of each other with edges even (c-clamps or bar clamps can be used to keep the wood in position).At each corner of the top and bottom pieces of plywood, measure in 1 1/2 from sides, 2 from top and mark with a pencil. Using drill bit the same size as your bolts, drill a hole through both pieces at each mark.Insert round-headed bolts up through each hole in every corner of both the top and bottom portions of the plywood press. Make sure the hole is small enough to accommodate the bolt but stops at the head. Add a washer and wingnut to each bolt. You now have a press with adjustable tension.Remove winged bolt nuts, washers and the  top portion of the plywood press leaving the bottom portion of the press and four bolts standing upright. It is from this open position that you load the press with any new leaves.Cut two cardboard pieces to fit between the press but not extend be yond the top, bottom or sides of the plywood press and to fit between the bolts. This cardboard is to go between the wood press top and bottom and the pressed material. Collect tabloid sized newspaper. To use: place leaves between double or triple sheets of newspaper, place newspaper between the pieces of cardboard. Close the press by repositioning the top plywood portion over bolts, attach washers, screw on wing nuts and tighten. Tips: Find a leaf on a tree you either know or would like to identify. Collect the leaf or several leaves that most represent an average looking leaf of the tree species. Use an old magazine as a temporary field press.Identify and label each specimen as soon as you collect it as identification is much easier when you can see the entire tree rather than just a few leaves. Remember to take your field guide along.You should not have to pay more than $10 for the material to build this leaf press. You can purchase presses for about $40. What You Need: 2 X 2 sheet of 1/2 plywoodFour 3 round-headed bolts with washers and wing nutsCircular saw, scissors and drillCardboard and newspaper

Individual project 2 Essay Example | Topics and Well Written Essays - 500 words - 1

Individual project 2 - Essay Example On the other hand, NASDAQ is highly automated in operations. Trading at NASDAQ happens in the invisible trading system. The second major difference is based on the types of stocks that are traded at each exchange. NASDAQ focuses on high growth IT and Telecommunications industry. Most of the Silicon Valley biggies are actively traded on NASDAQ. Even, IT companies from other countries are listing themselves at NASDAQ through the allowable investment routes. At the same time NYSE focuses on the traditional market consisting of auto, electronic and semiconductors, etc. The charges for listing in NYSE are as high as $250,000 while that for NASDAQ is $150,000. NASDAQ is seemed to be a highly volatile market while NYSE is less volatile. This is also known as the Sarbanes-Oxley Act (SOX). The Sarbanes-Oxley Act may be defined as â€Å"An act passed by U.S. Congress in 2002 to protect investors from the possibility of fraudulent accounting activities by corporations.† (Investopedia, 2012) The SOX was a result of various well known scams in the early 2000 such as Enron, Tyco and WorldCom. The act lays down various rules and guidelines that have to be followed mandatorily by an organization. The act applies to all publicly listed companies and its two main objectives are investor protection and prohibition of misrepresentation of financial data. The administrative authority of the act is the Securities and Exchange Commission (SEC). As per the Act, a business firm should maintain their financial records at least for a period of five years failing which the concerned authority will be subjected to fines and/or imprisonment. This Act also applies to those companies from other countries that are listed in the US stock markets. The act has brought about changes even to the composition of the board of an organization. Post the act, it is mandatory for all public companies to form an audit committee as part of the board of directors. Companies are also not supposed to

Global Economic Outlook and Challenges Faced by Singapore Essay

Global Economic Outlook and Challenges Faced by Singapore - Essay Example This is endorsed by a survey by the McKinsey Group which finds that amid the uncertainty the prospects for investment banking in the emerging markets remain relatively bright (BÃ ¶hme, Chiarella & Lemerle (2008). Southeast Asia however, has been making solid economic progress since the financial crisis of 1977 but Singapore has been going through a lean pitch and much depends upon the economic activity that take place globally in the near future. The OECD countries accounted for 75% of the world GDP less than 5 decades ago which today accounts for less than 55 percent (Santiso, 2008). The US stock market that accounted for 50% of the world market capitalization now accounts for less than thirty five percent and continues to decline. Emerging markets like Brazil, Mexico, Turkey and South Korea have already become OECD members and Brazil is all set to become the global player. It is growing into a global trader reaching into markets like Middle East, Africa and South East Asia. The subprime crisis of the US can provide new oppurtunities for the Asia-pacific region. The Asia-Pacific investors are playing a key role in supporting the developed countries during the current financial turmoil. Berner (2008) of Morgan Stanley however fears that recession will go global and the industrial economies will be flat in 2009. Most emerging economies have been facing a combination of external shocks and tighter monetary policies. Since the exports to the US would be reduced, it would impact the other economies as they would face decline in employment, which would have pressure on the income, consumers and their lenders. Most predictions estimate that the US economy will take a V-turn and not U-turn. The airline industry too is facing the darkest future as multiple airline liquidations will further cripple the economy that depends on affordable and efficient transportation system.

Cultural Anthropology Essay Example for Free

Cultural Anthropology Essay I have read and understand the section in the syllabus (page 6) relating to IWU’s Honesty/Cheating Policy. By affixing this statement to the title page of my homework submission, I am certifying that I have not cheated or plagiarized in the process of completing this assignment. If it is found that cheating and/or plagiarism did take place in the writing of this paper I understand the possible consequences of the act which could include expulsion from Indiana Wesleyan University. The results of any form of bullying is troubling, the effects on victims and those family members in some cases lead to catastrophic outcomes or a change in which a victim conducts his or her life. In any case, to change the way you live or stop participating in your favorite activities because of who is waiting for you down the street or in school is the best way to fuel and promote the negative behavior of any bully. All bullies feed off of one factor, fear. If they know they control your lifestyle and places fear or shame in your heart then they have accomplishes just what they have been trying to do, control you. What is cyber bullying? Cyber bullying is a new form of aggressions sought out by those individuals looking to embarrass or harm the victim across the World Wide Web by use of social networks, blogs, email, and other devises use for internet reading and sharing. The outcome of this form of bullying is the same as physical bullying, both with their share of outcomes with negative impact. The anthropology process of this study comprised of various groups of young adult grouped by age, gender and sexuality. The number of participants was 20,000 students from the second wave of the Metro West Adolescent Health Survey. This survey is important because it address one of the main areas concerning all parents of victim child suicide. Here are some facts â€Å"15. 8% of students reported cyber bullying, and 25. 9% reported school bullying in the past 12 months. The overlap between cyber bullying and school bullying was substantial: 59. 7% of cyber bullying victims were also school bullying victims, and 36. 3% of school bullying victims was also cyber bullying victims. Non-heterosexually identified youths were far more likely than were heterosexually identified youths†. What is most alarming with these facts are the following. 37. 8% of victims of either cyber or school bully committed self-injury to themselves, 15. 2% had suicide attempts, 30% had thoughts of suicide while 6. 6% suffer an attempt of suicide with medical treatment. It appears that once a child become victim of bullying he/she fails to speak to adults, thus leading to the child feelings of despair that could trigger an emotional psychological breakdown. It becomes increasingly important for parents to play a strong role in their child’s life. We have to become aware of the surroundings that our children choose to associate as hobbies, friends and media networking. Also communication is a strong asset, share with them that it is ok to tell an adult if they are bullied or threaten in any manner. Sexual orientation plays a role in traditional and cyber bullying as well. It statics show that if a child lives a homosexual lifestyle or is bisexual they have a higher risk at becoming victims to both cyber and traditional bullying. The thoughts of suicide also are a bit higher within this lifestyle. Regardless of the ethnicity the numbers are staggering. The authors in this article have several main points that they want to stress, the first of many is to bring about awareness to this world-wide epidemic of bulling that’s taking the lives of our youth. Secondly, to focus on which age groups are mostly the centers of attacks. Thirdly, to find a solution to combat the practices of bullying in our schools and neighborhoods, their intentions are to educate the general public. They wanted to depict differences between cyber bullying and its relationship to school bullying. Understanding the differences between the two could help facilitate and developed a school prevention systems that could aid those that are victimize of this despicable act of behavior. When taking a look at the length of investigative approaches performed by the authors that conduct this study, it obvious to learn of the great effort put forth to gather such information. In the field of anthropology all cultural anthropologists rely on one scientific method for gathering information while studying cultural, fieldwork. Field work is the characteristic of all the anthropological sub disciplines and is a main source for gathering information that deal with different cultures and ethnicities. To have hands on approach and the study of any giving topic the foundationally foot work starts with an investigative approach in all subject matter, ultimately ending with a solid conclusion that is not just opinionated but scientific truth. In conclusion, the authors of the article try to identify a world-wide epidemic that is affecting our children’s social stability and academic performance. By researching the effects of bullying (rather cyber or school-yard) it allows parents to absorb the harsh realities of what their child could endure as an adolescent under extreme pressure. Children of all ages are taking their own lives as a result of being out-casted by peers of the same group, neighborhood, age, sex, and ethnicity. The real question is why? How far does a child have to be push before his/her mind is made up to commit suicide? We as parents need to beware and actively involved with all social activities and friends that our children consider part of their lives.

Teaching Status Report :: Dunn Middle School Education Teaching Essays

Teaching Status Report As the final weeks of my experience at Dunn Middle School quickly approached I began to reflect on my experience as a whole. All of my initial opinions have changed since the first time I walked into Dunn. I feel so much differently about Mr. Kiernan, the students, and the school experience in general. The closer to the end it got, the more sense of accomplishment and relief began to overwhelm me. I was so proud that I, for the past few weeks had been a real teacher. Up until the end I didn’t feel like a real teacher I felt like something else, I can’t explain what, but I began to realize that the students really saw me as their teacher. They respected and liked me just as much as Mr. Kiernan, and the best part, they learned just as much from me as the would have if Mr. Kiernan had been standing up in the front of the room. However, I also found myself feeling very relieved. For as much as enjoyed my experience, I was ready for it to be over. The final weeks of my experience at Dunn were the most eye opening. After talking to Mr. Kiernan over a casual lunch I learned a lot more about him personally and why he does what he does. My opinion on him has changed immensely since the first day. I went from thinking that he was a mean teacher who didn’t really care about the students or what they learned to realizing that he is one of the most caring teachers I have ever met. He loves to teach. That’s the best thing a teacher could do. If you don’t love to teach, then you will not succeed in the field. He cares more about his kids well being then most in that school. He is the baseball coach outside of the classroom and even checks up on the players in the off season. I still may not agree with all of his teaching strategies, but I do think that he is a good teacher. Caring about the well being of the students, I quickly learned, is sometimes more important then what they learn about math inside t he classroom here at Dunn.

Position Paper- Palliative vs Curative Care

According to the World Heath Organisation (WHO, 2011), Palliative care is an approach, which aims to improve quality of life of patients and families who are crippled with life threatening illnesses. Alternatively, curative care is an approach that aims to prolong life through technological advances and medicine. It seems that the best approach to health care, would be to improve the quality of life as well as prolong life, through a combination of both curative and palliative care. The best approach to health care is a combination of both curative and palliative care. Combining the best of life prolonging technological advances whilst maximising quality of life should be the ultimate aim of all medical practitioners. The basic endeavour should be to cure an individual; however, if the quality of life is impacted it may not be an advisable or worthwhile process. This is the reason why there is a necessity for the integration of both. By curing someone of their disease or illness whilst concurrently giving them a high quality of life through palliative treatment, the objective is achieved. This approach is more appropriate than choosing between palliative and curative, due to the blurred boundaries between what represents curative and what represents palliative care. The natural course and the severity of the disease, and a better understanding of symptoms such as pain, cause the blurred boundaries. (Cooney, 2005). The definition between curative and palliative care are considered dichotomous. However, both methods are needed to achieve optimal results. There are many misconceptions that suggest an ‘either-or’ method. This is heightened by Medicare policies and regulations, and equivalent requirements of some health plans and insurance guidelines (Byock, 2000). Many do not understand that there is an option for both, which is the ultimate alternative. Within the health care system where cure should be valued vastly, palliative is perceived as the second best option and is only presented when there are no better options is available. However, the basic principle of palliative care stresses the value of consistent stability of care such as symptom management (Byock, 2000). Curative care is directed towards seeking a cure for an existing disease or medical condition. Through technology and medicine it prolongs life. Paul Jewell’s (2005) article on the sanctity of life states that this notion of the sanctity of life is promoted as an ethical standard, a conduct to professional practice and legislated constraints. His article further suggests that medical practitioners are expected to work in ways that correspond to common social expectations and legal restrictions. Thus, signifying that the main concern should be the wellbeing of the patient. Within the Australian Medical Association’s code of ethics, it is stated that there is a responsibility to preserve life, however, where death is deemed to be pending and where curative or life-prolonging treatment is absent, one must try to certify that death transpires with dignity and relief through palliative care (AMA, Code of Ethics, 2004). It is through the reasons listed above and a basic understanding of human rights that insist that all individuals should aim to be cured. Curative methods such as chemotherapy are expensive procedures. According to Simoens et, al. (2010), the smallest proportion of hospital costs are in the palliative care unit. For some this may be a motivation to choose palliative over curative, however, the value of life is more important than the cost. Palliative care is as essential as curative because there is no point in curing a patient and then leaving them with a poor quality of life. The aim of palliative care is to relive symptoms of ill patients and improve quality of life. Despite the technological advancements in medicine, many illnesses elude cure. Thus it leaves terminally ill patients, and patients with chronic diseases with palliative care being a necessity (Doyle et, al. 20). Therefore palliative is highly important and possibly the only option for the treatment of those individuals. Palliative care specifically cares for those who are terminally ill focusing not on curing them but treating their symptoms, making them comfortable while controlling their pain. It allows the patient to feel in control of their treatment and their quality of life. It also allows individuals and families to understand that dying is a normal stage and an inherent part of life, and to come to terms with the inevitable. Through a developmental approach, this step presents perspective and opportunity for the individual to discover ways of growing and developing towards a â€Å"self-determined sense of completion in personal, interpersonal and spiritual realms of life† (Byock, 2000). During this last stage of life, palliative care of terminally ill patients allows growth and a sense of closure between patients and families, both individually and together (Byock, 2000). These patients are offered not only relief from pain and other symptoms, but also psychological and emotional support from psychologists and counsellors for them and their families (WHO, 2011). For terminally ill patients, palliative care offers quality of life treatments both at the hospital and at home such as nursing, supportive therapy, and physiotherapy, etc. Simoens et, al. 2010). Aged patients generally choose palliative care over curative despite the fact that their illness may be curable. The suffering of their family and friends around them generally influences this decision. The Social Cognitive Theory, illustrates how individual aspects as well as environmental factors and human behaviour apply influence upon each other (National Cancer Institute, 2005). Thus careful decision-making needs to be made with the interest of the aged patient in mind. Palliative care is also highly important for individuals who are not suffering from terminal illnesses, and also for those who have chosen curative methods. It allows them to have a better quality of life throughout the procedure and the recovery period. Without palliative care assisting curative methods, individuals would be unlikely to choose to go through the curative methods knowing there would be a poor quality of life after. In conclusion through a close analysis of both curative and palliative care, the best approach to health care would be an integration of both methods. Each individual circumstance needs to be looked at holistically. Curative methods are essential in pro-longing an individuals life. However, there is sanctity of life, which needs to be valued. By not providing cure of illness or disease one does not recognise the sanctity of their life. Palliative care is just as important as curative. It is important for patients who are not only terminally ill or aged, but those who choose curative methods. By curing a patient, one needs to palliate them by relieving symptoms of possible pain or discomfort. If palliative care is not provided, there would be no point in curing a patient by giving them a poor quality of life. Thus they need to work in conjunction with each other for the most successful results.

Causes of Suicide Among College Students

Suicide means an individual intentionally to adopt various means to end his life. It has been the second leading cause of death among college students (Caruso, n. d. ). The problem is getting serious in developing country such as Hong Kong and the ways to suicide had transformed to a mass suicide attempt on December 21, 2009 (Mak, 2011). These rising issues are telling us that suicide had becoming one of the most crucial matter that need to be resolve before it affect our future leader. So, we will review based on the past research for the alcohol and family relationship factors that contribute to suicide among college students. One of the factors that contribute to suicide among college student is alcohol consuming. Several past researches have been found to support this factor. An early study by Lamis, Ellis, Chumney and Dula (2009) claimed that many college students are experiencing heavy alcohol consumption and alcohol use are correlated with suicidal behaviour. This study is to check different levels of risk for alcohol-related problems and their relation to reasons for living among college students (Lamis et al. , 2009). 287 participants were recruited and divided into three alcohol groups, that are low-risk, moderate-risk and high-risk group (Lamis et al. , 2009). The hypothesis was made that participants in the high-risk group will report fewest reasons for living (Lamis et al. , 2009). RFL self-report measure was used to check how important a reason would be for living on participants. Besides that, AUDIT test also used to identify individuals whose experiencing alcohol-related problems (Lamis et al. , 2009). As the result, the high-risk group had fewer moral objections to dying by suicide compared to the low-risk group (Lamis et al. , 2009). From the experiment, we can see that obsessive alcohol use may lower student moral objections to suicide (Lamis et al. , 2009). Another experiment conducted by Lamis, Malone, Langhinrichsen-Rohling and Ellis (2009) stated that alcohol consuming will increase the risk for engaging in suicidal behaviours. This factor is strengthen when Powell and colleagues (2001), as cited in Lamis et al. 2009) found out that high alcohol drinking quantity will creates a greater likelihood of a serious suicide attempt. 318 participants were recruited and few measuring scale was used to predict the result for this experiment. The result tells that depression is predictor of alcohol use in young adults. Besides that, alcohol use are negatively correlated with body protection and the results suggests that individuals who are potentially involve in high-risk behaviours, such as suicide are usually from the one who have less tendency to protect themselves (Lamis et al. , 2010). Reference http://www.suicide.org/college-student-suicide.html

Distinct, Distinctive, and Distinguished

Distinct, Distinctive, and Distinguished Though they are related, each of these three adjectives- distinct, distinctive, and distinguished- has its own meaning. Definitions The adjective distinct means separate, clearly defined, and easily distinguishable from all others. Distinct also means notable or highly probable. The adjective distinctive means having a quality that makes a person or thing noticeably different from others. The adjective distinguished means impressive, eminent, and/or worthy of respect. (Distinguished is also the past form of the verb distinguish, which means to demonstrate or perceive a difference, to see or hear [something] clearly, or to make [oneself] noteworthy.) Examples The human species, according to the best theory I can form of it, is composed of two distinct races, the men who borrow and the men who lend.(Charles Lamb, The Two Races of Men, 1813)It is from the blues that all that may be called American music derives its most distinctive characteristics.(James Weldon Johnson)Dr.  Jger was a distinguished child psychiatrist, a music lover, and, I remember, a dog loverhe had two dachshunds, Sigmund and Sieglinde, whom he was extremely fond of.(Walker Percy,  The Thanatos Syndrome. Farrar, Straus Giroux, 1987) Usage Notes Anything that is distinct is clearly distinguishable from everything else; something distinctive is a quality or characteristic that makes it possible for us to distinguish one thing from another. Distinct speech is clear; distinctive speech is special or unusual. So a pileated woodpecker is a woodpecker distinct from most other woodpeckers, distinguishable from other woodpeckers; its large size is distinctive, helping us distinguish it from most other woodpeckers.(Kenneth G. Wilson, The Columbia Guide to Standard American English. Columbia University Press, 1993) Practice (a) The mirror was positioned so the receptionist could survey the entire waiting room from behind her desk.  It showed a _____-looking woman  in a fawn-colored suit, with long, auburn hair and a timeless gaze.(Davis Bunn, Book of Dreams. Simon Schuster, 2011)(b) Suhye let out her abrupt, _____  laugh. Her laugh was like an enormous, swollen soap bubble bursting. He could identify that laugh of hers with his eyes closed.(Jung Mi Kyung,  My Sons Girlfriend, trans. by Yu Young-Nan.  Ã‚  Columbia University Press, 2013)(c)  His face was lined with weariness and his eyes were red. There were two _____  grooves running down his cheeks from his eyes where his tears had fallen.(Alexander Godin, My Dead Brother Comes to America.  Windsor Quarterly, 1934) Answers to Practice Exercises: Distinct, Distinctive, and Distinguished (a) The mirror was positioned so the receptionist could survey the entire waiting room from behind her desk.  It showed a distinguished-looking woman  in a fawn-colored suit, with long, auburn hair and a timeless gaze.(Davis Bunn,  Book of Dreams. Simon Schuster, 2011)(b) Suhye let out her abrupt, distinctive  laugh. Her laugh was like an enormous, swollen soap bubble bursting. He could identify that laugh of hers with his eyes closed.(Jung Mi Kyung,  My Sons Girlfriend, trans. by Yu Young-Nan.  Ã‚  Columbia University Press, 2013)(c)  His face was lined with weariness and his eyes were red. There were two distinct  grooves running down his cheeks from his eyes where his tears had fallen.(Alexander Godin, My Dead Brother Comes to America.  Windsor Quarterly, 1934)

The Amazing Staying Power of the American Secretary

The Amazing Staying Power of the American Secretary The world is a very different place than it was nearly three-quarters of a century ago. From the cars we drive to the way we communicate, the landscape is completely changed. Well, not completely. One thing that remains the same? According to data from the U.S. Census, the most common job for women was secretary in 1950, and remains so today. Many of these jobs include data entry specialist jobs. Lets take a closer look at this phenomenon.A Look at the NumbersAccording to the U.S. Census Datas most recent American Community Survey Equal Employment Opportunity Tabulation, 3.8 million women were employed as secretaries and administrative assistants during the 2006-2010 period. This accounts for a whopping 97 percent of the near four million secretaries currently working the U.S., according the Bureau of Labor Statistics.According to further Census data, cashiers claimed the number two spot for working women with 2.8 million women holding cashier positions around the country, while 2.7 million women elementary school and middle school teachers rounded out the top three.This doesnt mean that the job market hasnt changed for women in other ways, however. The Census data reveals significant increases in women veterinarians, physicians and surgeons, and dentists. In other words, while the times in some ways have stayed the same, they are also in the immortal words of Bob Dylan a-changin.The 21st Century SecretaryIn 1950, the Census defined the category as stenographers, typists or secretaries, Today, the category comprises secretaries and administrative assistants. While the nature of the tasks may have evolved, the overall job description remains the same: to perform routine clerical and administrative tasks.And despite ongoing predictions that secretaries will be made obsolete by technology, the fact remains that they are an essential part of the American economy. In fact, secretary and administrative positions are available in nearly every industry from the fina ncial sector and legal offices to schools, hospitals and the government. Growth is expected to remain consistent with the national average around 12 percent over the next decade or so. A large factor in this growth? The aging out due to retirement of a large portion of the workplace.One of the reasons secretary jobs remain popular is that they dont typically require a college degree, and can be learned on the job over the course of a few weeks or months, depending on the industry. However, as success in the workplace increasingly necessitate the acquisition of technological skills, aspiring secretaries with computer skills in addition to basic office skills will be in greater demand.Secretaries with certain specialized skill sets are also well-positioned for career growth, while others may see less interest in the years ahead. For example, while jobs for medical secretaries are expected to grow by a whopping 36 percent between 2012 and 2022 due to changes in the healthcare system, jobs for legal secretaries are expect to decline due to the rise of paralegals.Another reason secretary and administrative assistant jobs remain popular? Theres plenty of room for growth. While the average median pay is $35,330, it rises as high as $47,500 with top earners making nearly $60,000. Many of these are executive level assistants with advanced training and experience.Looking to join the ranks of secretaries the backbone of many American offices for the past 65 years? If so, basic office, computer, and English grammar schools are required. Many of these skills can be acquired at community colleges and technical schools. Additionally, the International Association of Administrative Professionals Certified Administrative Professional (CAP) certification further demonstrates initiative and competency to potential employers.From The Beverly Hillbillies Miss Hathaway to The Offices Pam Halpert nà ©e Beesley, the American secretary is not only an major part of popular culture, but also of the real world existence of many women and the workplaces which depend on them. Wondering whether a secretary or administrative job is right for you and/or what positions are out there? Visit TheJobNetwork to find a match from hundreds of job sites.

How sucessful has the government and the bank of england been in Essay

How sucessful has the government and the bank of england been in running the british economy over the past 2 years - Essay Example The major Economies of the world are facing a credit crunch and this has also affected the British Economy in more ways than one. Obtaining credit has become one of the most difficult tasks and in addition to this; the cost of mortgages has also adversely affected the major Economies of the world. â€Å"A significant level of short-term debt—unsecured or secured against property, as well as credit cards—is widespread. Over the last ten years the economy under the Labor government has grown in large part because of consumer spending financed by debt. (The Impact, 1 October 2008). According to a report it was found that out of 47.5 million adults in UK, 4.8 million people were found to be spending more than what they earned. It is predicted that in the near future the British Economy is going to be affected by the credit crunch, just like the economy of United States of America. The British economy is facing two major problems as of now namely, the GDP (Gross Domestic Product) growth is really slow and the rising rate of Inflation has taken on a toll on the British Economy. The bank of England is trying everything possible to stimulate the economic growth in the British Economy; the cut in the interest rates proves the same. Currently the British Economy can take a little satisfaction from the fact that the employment rate has risen and there is less unemployment found in Britain than what it used to be earlier. â€Å"â€Å"The employment rate for people of working age was 74.5 per cent for the three months to October 2007, up 0.1 from the previous quarter but unchanged over the year. The number of people in employment for the three months to October 2007 was 29.29 million, up 114,000 over the quarter and up 226,000 over the year. Total hours worked per week were 940.0 million, up 5.1 million over the quarter and up 11.7 million over the year. These figur es for people in employment and hours worked are the highest since comparable records began

Marketing on the internet Essay Example | Topics and Well Written Essays - 1500 words

Marketing on the internet - Essay Example Amazon.com hit off as an online bookstore. However they soon diversified their portfolio and ventured into selling DVDS, CDs, and MP3 downloads software’s, games, electronics, food, toys, furniture and apparel. They started spreading out from United States and established bases in Canada, the United Kingdom, Germany, France, Japan and China. Amazon’s target audience: Amazon has segmented its target market on the basis of various variables. Their target market is segmented on the basis of demographic, geographic, and psychographic variables. Demographically talking, Amazon attracts customers who have constant access to the internet. In a recent survey conducted by Cyber Atlas, 55% men and 49% women amongst the internet using population admitted that Amazon.com is their favourite site for shopping. (CyberAtlas ; 2001)Geographically speaking, Amazon.com is most widely used in the United States and everywhere else in the world where there is Internet access. At the moment 2 9 million people in 160 countries are using the site. Amazon provides its customers with an engaging and a satisfying experience on their site. This ensures that the customers return to their site. It works on building customer loyalty by enabling features like personal customization of the web page for each of its customers. Amazon’s business strategies: Amazon built its competitive edge on three core strategies. These were: 1. Cost Leadership 2. Customer differentiation 3. Focus Under its cost leadership strategy Amazon has stood out by offering rock-bottom prices. It provides good quality products at low prices. Its prices can’t be matched by its competitors. This makes it an obvious choice for customers. Under the second strategy, Amazon offers current and prospective customers differentiation via convenience. It is one of the largest e-stores at the moment. Its product assortment is huge. It capitalizes on its huge product assortment, fast and efficient delivery a nd efficient services. It has focused on 4 primary areas for its focus strategy. These include the 1. Product focus. 2. Customer focus 3. Technology focus 4. Distribution focus As mentioned before, Amazon has a huge product assortment. Its product assortment has always attracted customers. Technology has always been central to Amazon’s business. It is an e-commerce business, a virtual market place, where every transaction is done online. Amazon’s E-marketing Strategy: Goal and Objectives: In 2008 Amazon’s vision was defined and re-phrased to mark complete focus on customer experience. It said â€Å"relently focus on customer experience by offering our customers low prices, convenience and a wide selection of merchandise.† The vision was to offer the Earth’s biggest consortium of products and to be the most customer centric company. This was Amazon’s core marketing message and it communicated its online value proposition both onsite and offsi te. (Chaffey) Amazon ensured that it offered lowest prices for most of the popular products that it was offering. However it also included less popular products that commanded high prices in the market. As a result it was able to squeeze margins for itself. Amazon’s primary objective was to be customer friendly and offer convenience to its customer. This was why it started offering free-shipping services soon. Another core objective at Amazon has been the fulfillment of promises and ensuring that customers are well-communicated and well-informed. Amazon did

Research Findings, Statistical Analysis and interpretation for Essay

Research Findings, Statistical Analysis and interpretation for Etisalat Telecom Corporation - Essay Example The developed or developing world countries are the major victims affected by the dynamics of the demographic splits. The main concerns relating to the identification of the developing and developed countries gets connected from the populace records (Lovie, 2005). The median age, raises the majority of populace in developed countries, whereas median age falls in developing countries therefore affecting the demographic splits of financial busting by a great percentage. Therefore, the median age in developed and developing countries need analyzation with great concern to the dynamics that they create in business financial status particularly the effects of demographic splits that they establish from their populace. Companies must come up with new product portfolios to meet the need of these new growing demographic needs established by the median age both in developed and developing world countries. The new products will establish new markets that meet the customers’ tastes and p references in the demographic splits. Identification of the new products concerns the median age in the developing and developed world countries. Additionally, companies must develop new methods of marketing messages and the method of packaging. The packaging of Old consumers should be one that is easier to open compared to the packaging of new consumers. Eventually, quick reactions to these changes in the demographics can bring significant growths in different companies that create greater opportunities for expansion and profit development (Lovie, 2005). Independent T-Test Independent T-test using SPSS compares the relation between two groups connected in any way but are on the same progressive, dependant variable. Independent t-test has two variables, the dependent variable and independent variable, manipulated in different ways to come up with variables that determine the independent t-test. Besides, ones data must meet certain assumptions to come up with comprehensive independen t t-test results. The assumptions establish valid t-test results using your data. According to Lovie, using an independent t-test, one of the major processes involves checking analyzed data if it actually uses an independent t-test. The main reason for checking is to be sure and appropriate that the independent t-test data passes the required six assumptions required an independent t-test to give valid and reliable results. The six assumptions determine the validity of independent t-test results by adding a little more time to the analysis. It requires checking and using keys in SPSS while performing the analysis as well establishing more ideas and thoughts about your data. When analyzing the data some of these assumptions are violated despite the fact all the six assumptions are valid and used in when analyzing data of the independent t-test. This is mostly common when working with data that is real rather than data found in the textbooks. Using the real world data, allows for the use of data that often shows you how to handle out an independent t-test when everything concerning the anayzation of the data goes in a professional way. In contrast, when the data fails to meet all the assumptions there is still a solution to overcome all this. The six assumptions that are considered in the independent t

Research Project: Is Frozen and Inspiring Film?

Research Project: Is Frozen and Inspiring Film? Introduction In a kingdom called Arendelle, there lived two princesses, named Elsa and Anna. Elsa is eldest sister and she has magical powers which are a kinetic energy that is able to control cold weather and produce ice through the palms of her hand. One night while Elsa is playing with her little sister Anna, Elsa accidentally hurt Anna with her ice powers. This incident had shocked the King and Queen because Elsa’s power is too strong for her to even control it so the King and Queen went out into the night in search for some help from the trolls to heal Anna. The leader of the trolls said that in order to heal her, they must make Anna forget about the whole incident. The King and Queen have decided to isolate Elsa from Anna until Elsa has learned to control her powers because they are afraid that Elsa might accidentally hurt Anna again. This isolation has caused the relationship between Anna and her sister Elsa to have a rift between them and more unfortunately their parents, the King and Queen have passed away in an incident at sea during a storm when the sisters were in their teenage years. As the story progresses, Elsa has finally come of age to become the Queen of the kingdom of Arendelle. The kingdom prepared a coronation for Elsa as a Queen and one of the guess is Duke of Weselton who seek exploit Arendell for profit. This coronation is a golden chance for Anna to go out, meet new people and see her sister Elsa again since they have been isolated since childhood. Anna got excited so she went out of the castle to explore her surroundings but she accidently met a handsome young Prince named Han of the Southern Isles and they both developed a mutual attraction. The coronation for Queen Elsa goes smoothly until the reception time when Anna told Elsa that Prince Han had proposed to her and unbelievably Anna had accept the marriage but her sister Elsa refuses to grant her blessing and also had forbid their sudden marriage. The sister Elsa and Anna started to argue, culminating in the exposure of Elsa’s icy power because of Elsa’s emotion outburst. This has c ause Elsa accidentally unleashing a winter in Arendelle kingdom and Elsa flees the castle. After that, Elsa went to the mountain to build a ice palace with the help of her icy power and unknowingly bring a snowman to life, name Olaf which is Anna and Elsa that have a snowman in childhood. Anna is very determine to bring back her elder sister Elsa to end the winter in Arendelle and mend the sister relationship between them. So in order to bring back Elsa, Anna has to go up to the snowy mountain to search for Elsa. In the meantime of searching, Anna meets a selling ice man called Kristoff and his reindeer and successfully convinces him to guide her up to the top of the mountain where Elsa’s icy palace should be. This have them two developed their love relationship more deeply. On the way to Elsa’s palace, they both encounter the real life cute little snowman Olaf who leads them to where Elsa exactly stays at. After a journey of calming up the mountain, they finally find Elsa’s icy palace and the sister is very happy that they can reunite again. So Anna asking Elsa to return with her back in Arendelle but Elsa think that she might hurt Anna again so she rejected Anna but again Anna keep insist that Elsa return. This had make Elsa become anxious and a ccidentally lash out her ice power on Anna heart and this making Elsa more horrified then she created a giant snow creature to drive Anna away from her together with Kristoff and Olaf. After that, Kristoff noticed that Anna’s hair is slowly turning white and he deduced that’s something bad is going on. So Kristoff decided to take Anna to his adoptive family which is trolls to seek for help. In the way of Kristoff†s family surprising Anna is very special through singing, dancing and warm welcoming because is the first girl Kristoff bring and those trolls though that Anna is Kristoff girlfriend. Trolls say that Anna’s heart is frozen by Elsa and the only cure is the kisses from her one true love if not Anna will be frozen forever. Anna though that her one true love is Han so Krisstoff bring Anna back to the Arendelle kingdom where Han is. Meanwhile Han was with Duke’s man in search for Anna but have meet Elsa icy palace and having a fight with Elsa. Unfortunately, Elsa got knocked unconsciously and imprisoned in Arendelle by Han and the Duke’s man. In the prison, Han asking Elsa to undo the winter in Arendelle but Elsa say tha t she doesn’t know how to undo the winter. When Anna reach the kingdom and reunited with Han back and Anna begged Han for him to kiss her so that she can live but cruelly Han rejected Anna and saying that he marry Anna is only for the purpose of getting control the Arendelle’s throne and leaving Anna alone in a room. After Han leave the room, Olaf come to save Anna telling her that Kristoff love her so much and bring her to Kristoff, now knowing that Anna one true love is not Han but is Kristoff. Finally, Elsa successfully escaped from the prison with the help of her own ice power. On the way Elsa runs out, she meets Han that saying Anna die because of her. This had make Elsa’s in despair as a result the storm suddenly ceases because of Elsa mood that she can control the weather. Anna and Olaf were having a hard time to find Kristoff in a blizzard and because of Elsa making the storm suddenly ceases had make Anna meets Elsa and Han in the blizzard near the kingdom and seeing that Hans was going to kill Elsa and Anna throws herself between the two just as she freezes solid, blocking Hans’ attack. As Elsa grieved for her sister, Anna begins to melt from the freeze, because of Anna make sacrifice herself to save her sister, this have shown the true love. Lastly, Elsa realize love is the only key to control her powers, so she undo back the winter in the Arendelle kingdom and helps Olaf survive in summer using her powers. Hans is send back to Southern Isles to face punishment for his crimes against the royal family of Adrenlle, while Elsa cuts off trade with Weselton. Anna and Kristoff share a kiss, and the two sisters reconcile. Frozen is a global drama who suitable for all ages. Successfully scored millions of dollars in an opening which make a highest thanksgiving debut of all time. The target audiences of Frozen are mostly college students. Frozen is a popular movie film around the world that makes the tickets sales goes up until 18 millions of US dollars. Not only the Frozen story is popular, the themes song of Frozen ‘let it go’ is also popular, for an example the viewer in YouTube reaches millions of views. The themes song and the unique story by Disney attracted many people because this is the first time Disney shows a story of true love between sister instead of the true love between princes and charming prince. Literature review In this research, selective perception has been used as our supportive theory to our topic: Do college student find the movie Frozen as inspiring. Inspiration is a sense which full of infectious and heuristic. According to Media/Impact, an introduction to mass media by Shirley Biagi, mass media not only reflect and affect politics, society and culture but also provides the audiences information and entertainment to fulfill their needs. Selective perception can be define as a concept that every people will processes informations and messages individually. When an information or messages was sent through media, different person will base on their background, own interest and the level of education to receive and react to the information and messages. For example, a college student like to watch comedy, animation and adventure this three genres of movie like Frozen, their family member most probably also will like to watch because they are influence by each other. One person will choose what to do what to read wand what to watch base on their own interest. Then, when a high educational audience watching movie Frozen, they will have much more inspiration toward the moral value of the movie as compare to low educational audiences. The high educational audiences will pay deep attention to what they have watched and will think that if the message they received can influence their minds and they will apply it in their daily life. For low educational audiences, they will think that watch movie just part of recreation. According to Mass Communication Theory by Baran SJ and Davis, selective perception is the psychological recasting which means people will change the meaning of an information and message so that it is same with the person’s belief and attitudes. Research Our title for the research about Frozen is â€Å"Do college students find the Frozen movie as inspiring?†,we had do several interview about the movie Frozen. We had list out 7 questions to interview the audience of the movie Frozen. Here are the questions inside the interview form: Have you watched the movie Frozen? Where did you watch the movie Frozen at? Do you think the movie Frozen is inspiring? Why? Did the movie Frozen inspire you to do anything? Which scene in the movie Frozen is the most inspiring for you? Why? Which character inspired you in the movie Frozen? Why? Is the â€Å"Let it go† song inspiring? Why? Since we had chose college students as our target audience, we had took 15 interviews from the students of TARUC Penang branch. We interview them inside the college and also outside the college. Inside the college means we interview the students at the canteen or in the library, some of them were at foyer. For the outside of the college, we went to the hostels of students or interview them at the restaurants near the hostel. We took interview when we had no class which means the time that we were free when we waited for the next class. The interview was also been taking when we finish all our class if we had nothing to do next. When taking the interview, we will interview the students one by one. We record their student’s ID, faculty and all the answers in the paper. After we finish all the interviews, we made conclude about the survey. Findings For question 1, we asked our interviewees â€Å"Have you watched the movie Frozen?† and all the 15 college students that we have interviewed answered â€Å"Yes† without any hesitation because Frozen is a very popular movie and it is impossible if no one has ever watched it before. For question 2, we asked where exactly did they watch the movie Frozen and 60% which means 9 out of 15 of them said that they have watched it at home on the Internet and on television whereas 40% which are 6 out of 15 of them said that they have watched it on the cinema. Watching Frozen at home is easier as they can easily download it from the Internet and watch it on their laptop or on their television. For question 3, we asked them whether the movie Frozen was inspiring and 66.66% which are 10 out of 15 gave positive answers while 33.33% which are 5 out of 15 gave negative answers. The movie itself has a lot of moral values to learn from which is why the majority did find the movie to be inspiring. For question 4, we asked them whether the movie Frozen had inspired them to do anything and 40% which are 6 out of 15 of them said â€Å"Yes† while 60% which are 9 out of 15 said â€Å"No†. The majority agreed that Frozen has inspired them to do something with themselves or within their lives as the movie focus a lot on relationships, friendships, trust and never giving up on something you believe in. For question 5, we asked them which scene in the movie Frozen had inspired them the most and 93.33% which are 14 out of 15 gave positive answers while 6.66% which are 1 out of 15 gave negative answers. The majority loved that Elsa had run away from the kingdom of Arendelle as it had taught them about freedom. They also loved how Anna had worked really hard to try and find her sister Elsa in the winter all by herself. For question 6, we asked them which character had inspired them the most and 40% which are 6 out of 15 said Elsa, 40% which are 6 out of 15 said Anna, 6.66% which are 1 out of 15 said Olaf, 6.66% which are 1 out of 15 said Kristoff and 6.66% which are 1 out of 15 said that no character had inspired them at all. The main characters are Elsa and Anna therefore the movie’s main focus is on them which is why the majority look up on these two characters as these characters had taught them the meaning of freedom and to never give up even when it seems like it is impossible. For the last question which is question 7, we asked them whether the â€Å"Let It Go† song was inspiring and asked them to give a reason why, 93.33% which are 14 out of 15 gave positive answers while 6.66% which are 1 out of 15 gave negative answers. The majority said that the song had taught them the meaning of freedom and it also helped them to release their stress. Conclusion In short, we found out that the majority of the students we have interviewed do find the movie Frozen as inspiring. We used selective perception as our theory to do our research and to find out if college students find Frozen as inspiring. Selective perception is where you read the same thing but understand it differently based on your background, interests and level of education. This theory and our research have proved to be true as different people do understand the same thing differently. All the students we interviewed have different perspectives on Frozen. Some of them watched it on the cinema while others watched it at home on their television and on the Internet. All of the students loved Elsa and Anna because of their sister relationship. Their favorite part was when Elsa caused it to winter in Arendelle. Everyone thought that it was the best scene because here in Malaysia it has never snowed before and we do not have winter therefore watching it snow in Arendelle gave them an experience of how it feels like. Frozen had managed to inspire some of the students that we have interviewed even though it is just a cartoon. They said that Frozen has a lot of moral values and meanings. Other than that, they also said that Frozen had given them different emotions. Some said that the movie was sad and some said that it actually made them happy. When asked which scene was the most inspiring, some of them said that the scene where Elsa ran away because it showed them that Elsa wanted her freedom and she got it while the minority thought that that scene meant that we cannot run away from our problems even if we tried to as it has consequences. Elsa and Anna were the most inspiring characters to our interviewees as these characters have taught them to never give up even when it seemed like it was impossible. Our group has learned that Frozen has different meaning to different kinds of people. When asked whether the theme song â€Å"Let It Go† was inspiring, t he majority gave positive answers and tells us their reason of why they think so. They said that the song lets them feel freedom and that the song is meaningful, nice and lovely. The song also helped some of them to release their stress as the song itself focuses on letting go of your problems. This research has taught us more than enough about Frozen and the selective perception theory. Working in a group was not an easy thing to go through if group member do not give full corporation to each other. Luckily, our group member tend to work together and complete the assignment on time. Through this assignment, we know that media play an important role in our daily life as it affect what we going to think about. Not to forget our tutor Ms. Louise who always guide us not only to complete the assignment but also increase our knowledge in media field which will help us in the future as a Public Relation students. References 1. Shirley Biagi. (2005). Understanding Mass Media Today. In Media/Impact (7thed., p.25). Belmont,CA:Holly J.Allen. 2. Stanley J.Baran,Ph.D., Dennis K.Davis,Ph.D. (2009). The Rise Of Limited-Effects Theory. In Mass Communication Theory (5thed., p.145). Boston, MA: Lyn Uhl 3. IMDb. Frozen plot summary. (2013). Retrieved November 21, 2014, from http://www.imdb.com/title/tt2294629/plotsummary 4. Hugel,M. (2013) Why children’s movie audiences are filled with 24-years-old . Retrieved November 22.2014, from http://mic.com/articles/76207/why-children-s-movie-audiences-are-filled-with-24-year-olds

Compare the script of An Inspector Calls to the filmed version :: English Literature

Compare the script of An Inspector Calls to the filmed version Compare the script of 'An Inspector Calls' to the filmed version The play 'An Inspector Calls' was written to give an important message, one of which will be revealed later. It was written by a successful author John Boynton Priestley (J.B. Priestley). J.B. Priestley wrote plays, novels, articles, broadcasts and films. His playwright, novelist, dramatist and critic skills brought him to be known all around the world. He was born in Bradford in 1894 and died at the well-established age of 90 (1984). He wrote a total of forty-nine plays though out his life. At the age of sixteen he was writing pieces for Bradford newspapers. He also served with the Devonshire regiment during World War 1. Afterwards he received a government grant, which allowed him to start at the Trinity Hall, Cambridge University. After this he finished his degree and paid of his grant by writing and moved to London to work as a reviewer and critic and start off his career in the literary profession. This start to his career set him up for a very prosperous future. The play 'An Inspector Calls' was written when J.B. Priestley was middle aged in 1944-45 in the winter, during the end of World War 2. He had lived through the pains of both world wars and he had survived. The play was set in1912 because it was before people were aware of the tragedy and horror of the First World War. They thought that nothing was going or could go wrong and peace was to be for all. Also because of the Titanic's sinking, which had little relevance to the play but could prove his characters arrogance and their unbelievable sureness to be wrong, when they say that the Titanic is 'Absolutely unsinkable'. Also when a character mentions that 'fire and blood and anguish' is to come, the Birling family shrug it off and act arrogant to the fact that not everything is as well as it seems and that this is a warning to them if they bother to listen. The basis of the play is a fact that J.B. Priestly uses in all his works, that what one person does, doesn't just affect that person it affects everyone around them too, this is J.B.P's main concern. Which is what the Birling family stands to learn when they learn their lesson with the disaster of Eva Smith. As well the time in which the play is set will show that the following war will also show this point, as what the countries leaders do effects the whole country and the world.

Nike Writes the Future Case Study

Nike is one of the renowned sports brands in the world. In 2010, Nike introduced their â€Å"Nike writes the future† commercial campaign. This was aired for the Soccer world cup 2010. Even though Adidas was the sole sponsor for this event, Nike introduced this 3-minute advertisement as a rival company. Nike soccer build their brand not only through their advertisements but also with public relations, sponsorships and innovations. Nike engaged young consumers via internet and on the field. In addition, Nike has achieved its market through sponsorships to use their products and promote and advertise their technology and design. Moreover, Nike has kept their customers engaged through introducing devices such as Nike fuel band, Nike sports watch, Nike running app etc. How is Nike Soccer creating excitement for its brand through advertising? Kotler defines excitement as â€Å"Customer engagement through experiential and emotional involvement with sellers†. When it comes to marketing its vital to have the customer engaged with sellers through excitement. In order to achieve customer involvement Nike Soccer introduced â€Å"Nike writes the future† commercial campaign in 2010. Nike sponsored soccer players starred in these advertisements, such as Cristiano Ronaldo, Fabio Cannavaro, Franck Ribery and Wayne Rooney. This ad campaign contrasted between results of Rooney’s failures and successes. Rooney’s failures could result in stock market crash or life spent without having any money. His successes could result in babies named after him or knighthood etc. In addition, to the aforementioned advertisement Nike had other engaging ads as well. The Mission†, â€Å"Airport scene†. By using celebrity footballers such as, Cristiano Ronaldo, Wayne Rooney, Nike captured the attention of fans of these players, and this video went viral on the internet. Nike used social media as another source to publicize these advertisements. How is Nike Soccer sponsorship creating excitement for its brand? In 1995 Nike soccer sig ned long term partnerships with Brazilian and United States soccer teams. Their website shows a list of their sponsored teams, such as Barcelona, Manchester United, and Arsenal etc. By offering sponsorships Nike get to advertise their products and innovations through these teams. When these teams are using Nike products, fans of these teams will inevitably get attached to Nike brand. Thus, gaining a new customer base, and building a close customer relationship. How is Nike Soccer creating value for its brand through public relations? â€Å"– it’s about striving for the best, creating value for the business and innovating for a better world. † (Nike, 2012) Innovating for a better world was one of Nike’s ultimate goals. Nike conducted several events and designed products to achieve this goal. In 2010 Nike conducted a campaign called ‘The Chance – Write the Future’. Whole purpose of this campaign was to attract young talented soccer players to trial at Nike academy. In conjunction to this campaign, Nike encouraged its audiences to write 57 character headline messages to inspire their favorite soccer players, through Twitter, Facebook and other social media services. Nike conducted several campaigns in African continent to prevent HIV/AIDS. With their RED campaign Nike donated 100% of profits from purchases of Nike RED laces to HIV/AIDS education and medication in Africa. Public relations is a more powerful tool compared to advertising. Public relations creates an environment for brand exhibition and education. Thus, bringing the brand to the hidden parts of the world. How is Nike Soccer creating value for its brand through innovations? Nike has introduced several devices and programs over the past years. In 1993, Nike started ‘Reuse-A-Shoe’. In this program they grinded foam, fabric and rubber of worn out shoes of various brands and turns them into athletic surfaces. This was one of the oldest innovations of Nike. Nike introduced ‘Elite Series’ soccer boots. Elite Series came with the Nike Football+ feature. Users get to access interactive online training by soccer experts from famous clubs. In addition, Nike introduced Nike Soccer+ for iPhone and iPod. When Nike introduces a new product it opens up new marketing channels, and the brand will be featured once again. Therefore, the brand won’t die in the market. In addition, Product innovation, causes a diversification of the brand. New products can be introduced to new customers. In today’s market businesses cannot stay without product innovation. Through product innovation Nike was able to attract new customers and keep old customers throughout the period. How is Nike Soccer developing the soccer category as a brand leader? In order to gain international recognition Nike shifted to soccer category in 1994, when it had a turnover of US$40 million. Nike recently introduced laser soccer field s across Madrid. As a part of their #MiPista campaign, Nike is promoting their street-specific shoes with insta-soccer fields. Anyone can request a portable field using a smartphone or computer and then play virtually on any flat. Upon request, a team of Nike will gather to the requested place and setup a laser soccer field to grant the high-tech wish. Conclusion Over the past 20 years Nike Soccer has gained huge a customer base, and in return they have gone a long way. Nike has gained the respect of so many customers and they have a reputable brand. Nike has covered almost every aspect of marketing in order to get in to the top. However, Nike needs to come up with new innovations every once in a while to stay on the top of Soccer brands.