Accounting. How to prepare income statements

There are different ways in how two income statements are prepared. For example: the income statement (also known as P&L) of a merchandising company consists of Revenue, Expenses (related to the sales volume through the Cost of Goods Sold (COGS) and General & Administrative Expense (G&SA), which all result in Net Income. The income statement of a Service company consists of Service Revenue minus any Expenses related to that service, which results in Net Income. Another way to look at it is that inventory never leaves the balance sheet until it is physically sold to a customer, which transfers it to Cost of Goods Sold.The basic differences between the financial statements of a merchandising business and a service business include reporting cost of merchandise sold on the income statement and the : A. owner's equity section of the balance sheet B. other income section of the income statement C. inclusion of merchandise inventory on the balance sheet as a current asset D. inclusion of a n owner's equity statement The primary difference in handling inventory, accounts payable and accounts receivable. In a merchandising company you will probably have inventory that needs to be valued.This can be done FIFO or LIFO (first in first out, or last in first out) basis. The asset that your inventory represents can be offset by your accounts payable if you purchased inventory on account. At the end of the year for tax purposes you have to account for the change in your inventory value. In addition in a mechanizing company you may have to handle local sales taxes and such. In a service company there is no inventory and normally no local taxes on services sold. Distinguish the activities of a service business from those of a merchandising business.The primary differences between a service business and a merchandising business relate to revenue activities. Merchandising businesses purchase merchandise for selling to customers. On a merchandising business's income statement, reve nue from selling merchandise is reported as sales. The cost of the merchandise sold is subtracted from sales to arrive at gross profit. The operating expenses are subtracted from gross profit to arrive at net income. Merchandise inventory, which is merchandise not sold, is reported as a current asset on the balance sheet.

Management and Organizational Behavior Essay

This is a reaction paper on the book ‘Leadership and Self Deception: Getting out of the Box’, by the Arbinger Institute. This will therefore discuss how I felt about the topic in the book and the reasons why. The book is about self deception which is described in dialogue between Tom Callum, a new employee for senior management position Zagrum Company, with Bud Jefferson, the executive vice president of the same company. An excerpt of the dialogue is quoted below with Bud Jefferson talking to Tom Callum saying the following words: â€Å"The bigger problem was that I couldn’t see that I had a problem. † Bud paused for a moment, and then, leaning forward toward me, he said in a lower, even more earnest tone, â€Å"There is no solution to the problem of lack of commitment, for example, without a solution to the bigger problem—the problem that I can’t see that I’m not committed. † Bud also added: â€Å"Tom, there’s a technical name for the insistent blindness I exhibited in San Francisco. Philosophers call it ‘self-deception. ’ At Zagrum we have a less technical name for it—we call it ‘being in the box. ’ In our way of talking, when we’re self-deceived, we’re ‘in the box. ’ From the above the word self deception is defined. We will use the meaning in the following paragraphs. If self deception is incapacity to see the reality of the problem, the next question is: Could it happen to everyone? Dr. Peck said â€Å"Life is series of problem. † If there is truth in what Dr. has said then self-deception could happen to everyone because every body will really have a problem. Hence the issue should be to become aware of the problem so that solutions could be made accordingly. Hence Dr. Peck suggested that discipline is the basic tool we require to solve life’s problems. He argued that without discipline we can solve nothing and that with only some discipline we can solve only some problem and with total discipline we can solve all problems. Given that problem solving is a reality, failure therefore to see that there is a problem could be a dangerous or pathetic situation. To illustrate, I had a friend who just did not know that he is sick and that he is dying of cancer which he failed to detect earlier. Before he realized to do some prevention he was already dead. In the case of every living thing, failure to recognize the problem is the most damaging because that would mean wrong use of freedom and intelligence bestowed to us. This applies to business organization since they also have life to sustain. They must continue to serve their customers otherwise these organizations are sick or in danger of dying. What could be the consequences of self deception? Not knowing what the problem is, one cannot solve the problem. Not being able to solve the problem will cause the problem to create more pressure and the greater the pressure the less are the available choices. In psychology we have the so called neurosis and character disorders which are the result of the result not balancing responsibility. When one assumes too much responsibility he is neurotic, while the one with character disorder assumes little. That could be also the consequence for people who will assume too much problem and those who simply cannot see that there is a problem. In the book that we are reacting upon, character disorder as a consequence would be the closest thing to happen. The consequence for failing to heal the disorder is delay in emotional maturity. If we apply that to Zagrum, that would be restricting the normal growth of the company that could amount to killing the company slowly. How then to solve self –deception? Discipline through openness and transparency is the best solution. People must be ready to accept accusation especially if they are true since that is the only way where one would not have him self-deceived. We need the eyes of other to reflect what is hidden in us. Socrates said that we should know ourselves and that could be found in disclosing about ourselves to other so that they get reflected to others who will help us see the truth in us. This is one of the lessons of the book on Self-deception as dreamed by Bud for the Zagrum Company. Bud was quoted saying to Tom: â€Å"At Zagrum, Tom, our top strategic initiative is to minimize individual and organizational self-deception. † Bud did have good experience about self deception which he wanted to impart to Tom. He realized that problem would be most damaging. Self deception may not be easily recognized by some or they may get hidden because of stubbornness, pride and simply ignorance. Although an open person is vulnerable, there are more advantage to self-disclosure than self-deception, the consequences of which are simply damaging. To conclude, it may be stated that a problem that half well define it half solved. Wrongly defined problem is not solving the problem. Avoiding the problem will cause problem to run after you. A health organization accepts the reality of problems because of objectives set. Objectives-attainment involves series of problems that must be anticipated and solved. A problem in life is bound to arise and the reality is that life is difficult. Indeed life is a series of problem to be solved, hence by not acknowledging the problem, there is an attempt to escape what is reality and to escape reality would be more painful in the long run. Work Cited: Peck, S. The Road Less Traveled, Simon and Schuster, 1978 Arbinger Institute , Excerpts of Leadership and Self Deception. Getting out of the Box’, {www document} URL, http://www. arbinger. com/C2/ArbingerHome/default. aspx? Page=Home, Accessed October 30,2006

Hispanic Marketing Communication

Welcome to Hispanic Marketing Communication. This is a unique course part of an interdisciplinary Graduate Certificate Program and an Undergraduate Minor at FSU. It is also part of a larger effort called â€Å"The FSU Center for Hispanic Marketing Communication,† the only one of its kind in the US.The intended participants for this course are students who intend to be professionally involved in serving the US Hispanic market as marketers, service providers, advertisers, and/or advertising strategy developers. This course allows the student to place him/herself among the few professionals in the US that understand the US Hispanic market. It should be clear that your proactive participation in this course will determine the extent to which you will benefit from the knowledge and practice that the course offers. Many product and service providers, and their ad agencies, in the US are actively pursuing the Hispanic market.There are many employment opportunities for those who can s how competence in addressing the needs and wants of US Hispanics. FORMAT:   The course is designed for active participation. The discussion forums can be used to discuss any questions, comments and observations that students want to make related to the weekly topic or Hispanic Marketing Communication in general. Each student is expected to participate in meaningful discussions throughout the semester that indicate knowledge of the assigned material. In addition, the course will consist of weekly readings, power point presentations, papers, and/or discussion topics.The â€Å"Library† on Blackboard will be used to make many class materials available. TEXTS: The following text is REQUIRED: 1) Hispanic Marketing: A Cultural Perspective by Felipe Korzenny, Betty Ann Korzenny (2005). Publisher Butterworth-Heinemann- Elsevier. You can find this book at the university bookstore or on Amazon. com. Please make sure you have the text by the second week of class. In addition, a list of recommended readings will be posted on the course website. OBJECTIVES: At the end of the semester the student will be able to: Describe the US Hispanic market according to its salient characteristics †¢ Enumerate the factors that make the Hispanic market different from other culturally unique markets †¢ Understand the dynamics that influence the uniqueness of the market †¢ Interpret Hispanic cultural patterns in a marketing framework †¢ Identify strategic elements that enhance the communication between the marketer and the Hispanic consumer. †¢ Analyze and create segmentation approaches for reaching the Hispanic market †¢ Understand measurement and other methodological issues that influence how Hispanic marketing research should be conducted †¢Conduct a Hispanic marketing study to guide a marketing strategy †¢ Generate a marketing strategy based on an understanding of the Hispanic market and its segments †¢ Generate positioning statement s that will meet with success in the US Hispanic market †¢ Generate an advertising execution for the Hispanic market †¢ Address ethical issues in Hispanic and culturally based market COURSE SCHEDULE, TOPICS, AND ASSIGNMENTS *The instructor has the right to change the syllabus. WEEK |TOPICS | |Week 1 |Introduction to the course | |May 10 |†¢ Course organization | | |†¢ Icebreakers/Introductions | |Week 2 |Hispanic Marketing: A Cultural Perspective, Chapter 1 | |May 17 | | | |The Role of Culture in Cross–Cultural Marketing | | |The importance of culture in marketing | | |Culture | | |Why a cultural approach to marketing? | | |A psycho-socio-cultural approach | | |The paradox of social class across cultures | | |Shared perceptions, motivations, beliefs and values | | |It is not a race | | |A common heritage | | |A common language | |Media facilitates specific targeting | | |Geographic concentration | | |A cultural perspective makes the difference | |Week 3 |H ispanic Marketing: A Cultural Perspective, Chapter 2 | |May 24 | | | |Characteristics of the Hispanic Market | | |Demographic profile | | |Geographic profile | | |Economic profile | | |Ethnic profile | | |Cultural and Historical origins and backgrounds | | |Immigration to the US and its impact on the US Hispanic market | |Week 4 |Hispanic Marketing: A Cultural Perspective, Chapter 3 | |May 31 | | | |What makes Hispanics Hispanic? | | |The issue of self identification | | |Reference groups and Hispanic self identification | | |Hispanic vs. Latino vs. specific country of origin | | |Labels and their implications | | |How do Hispanics think of themselves? |Week 5 |Hispanic Marketing: A Cultural Perspective, Chapter 4 | |June 7 | | | |Language and culture. Code switching, Spanglish. The Sapir-Whorf Hypothesis. | | | | | |What do Hispanics speak? | | |The issues of Code Switching | | |The Sapir-Whorf Hypothesis as it relates to the importance of language use | | |Purism vs. ragmatism in language usage | | |The overlap between language and culture | | | | |Week 6 |Hispanic Marketing: A Cultural Perspective, Chapter 5 | |June 14 | | | |Enculturation, acculturation, segmentation, stereotypes, assimilation. | |Cultural acquisition | | |Acquisition of a second culture | | |Abandonment of the first culture in favor of a second culture | | |One-dimensional models of acculturation | | |Multidimensional models of acculturation | | |Acculturation segmentation | | |Acculturation by life-stage segmentation | | |A multicultural future? | | |The impact of stereotypes and auto-stereotypes on acculturation, self-esteem, and consumer | | |behavior | |Week 7 |HispanicMarketing: A Cultural Perspective, Chapter 6 | |June 21 | | | |Cultural archetypes and dimensions | | |Monochronism | | |Monomorphic and polymorphic leadership | | |Individualism and collectivism | | |Androgyny | | |Cultural attributions | | |Cultural perception of: | | |Money | | |Home | | |Debt | | |Happiness | | |Dea th | | |Parent-Child relationships | | |Religion | | |Relationship with nature | | |Position in the cosmos | | |Guilt vs. Shame | | |Gender relationships and expectations | | |Food and hunger | | |Hot and cold | | |Morning, day and night | |Machismo and Marianismo | | |Child centeredness | | |Health remedies and medicine | |Week 8 |Hispanic Marketing: A Cultural Perspective, Chapter 6 | |June 28 | | | |Cultural archetypes and dimensions, continued | |Week 9 |Hispanic Marketing: A Cultural Perspective, Chapter 7 | |July 5 | | | |Culturally Informed Strategy Based on Grounded Research | | |The Cultural Research Paradox | | |The Paradox of Linguistic Equivalence | | |Cultural bias and standardization | | |Use of scales | | |Choice of data collection approaches | | |Qualitative approaches | | |Quantitative approaches | | |The Account Planner | |Week 10 |Hispanic Marketing: A Cultural Perspective, Chapter 8 | |July 12 | | | |U. S. Hispanic Media Environment and Strategy | | |Television | | |Radio | | |Print | |The Movie Theater | | |The Internet | | |Grassroots, Networks, Promotions | | |A new way of thinking | |Week 11 |Hispanic Marketing: A Cultural Perspective, Chapter 9 | |July 19 | | | |The Evolution of Hispanic Marketing | | |The origin of a market | | |The story of the Hispanic market | |Week 12 |Hispanic Marketing: A Cultural Perspective, Chapter 10 | |July 26 | | | |The Future | | |Size and futurism | | |Removing obstacles | | |Lifestyle and economic borders replace national borders | | |The right and the wrong-ethics in Hispanic Marketing | |Week 13 |Final Projects due Monday, August 2nd, before midnight EST. Late projects will not be accepted. | |August 2 | |Assignments: Each week, students will check the course website for the topic to be covered, the learning objectives to be achieved, and the homework assignment along with instructors’ notes about the assigned reading. Any assignments or questions that are part of an assignment will be posted o n Monday by 5:00 p. m. E. T. All assignments are due on Sunday by midnight E. T. Written assignments and papers should be submitted via the appropriate link on blackboard or discussion board thread and should NOT be sent to the instructor as email attachments. Assignments will usually take the form of short written papers or power point presentations. Each assignment is worth 10 points. Discussion Board: A percentage of your grade is based on your posts on the Discussion Boards.If you are required to post on the discussion board, it will be clearly indicated in that week's assignment. You must post at least twice to each discussion board, unless otherwise specified in the discussion board assignment. One post should be your response to the questions posed in the discussion board. The other post should be a thoughtful response to another student’s post. In order to receive credit, you must post your response to the posted discussion board questions by Thursday at midnight ET. In addition, you must post a response to another student’s post by Sunday at midnight ET. Your grade on the discussion board is based on participation.Each discussion board assignment is worth 10 points. However, in order to receive full credit for these posts, you must fulfill some basic requirements: – Posts should be a minimum of 150 words – Posts should be relevant to the topic being discussed, but should also attempt to introduce a new point of view or piece of information or otherwise further the discussion – Posts should use correct grammar, punctuation and vocabulary appropriate for a university-level course. Misuse of the discussion boards will not be tolerated. Final Project: Individual students will prepare a 10 – 15 page paper (excluding tables and exhibits). You have two options.Students (especially professional students) are encouraged to choose a final project which is relevant to their own field of expertise and interest. Students s hould begin research and planning for their final projects as soon as possible. The instructor and mentors are available to help you find resources, guide your research, etc. Please remember the wealth of resources available through the course library and the FSU library online databases. Notes that apply to all documents: -Should be typed in Serif 12 point font (Times, Arial, Century, etc. ) double-spaced with one-inch margins -Should have table of contents -Should have a cover page with the project’s and student’s information -Each section should have a subtitle to identify it All appendices should be included at the end of the document with adequate reference to them in the body of the paper -References cited page should be included, in APA format Option A) A strategy document on how to market a specific product to a specific target in the US Hispanic market. The paper will include: 10 points for each of the following bullet points (points will be deducted for going far under the page requirement, not backing up arguments with relevant research, etc. ) a. Definition of the problem including product and competitive environment (2 pages) b. Statement of the marketing objectives (1 page) c. Target segment and its justification (1 – 2 pages) d. Identification of media resources and strategy (2 – 3 pages) e.Positioning and message strategy based on consumer insights, part of which could be from personal interviews (2 – 3 pages) f. Test of message and media approaches, which could be based on focus groups, personal interviews, etc (2 – 3 pages) g. Guidelines for implementation (1 – 2 pages) h. Suggestions for the evaluation of effectiveness (1 – 2 pages) 10 points for grammar, punctuation, style, etc. 10 points for correct citation of sources TOTAL: 100 points Option B) Students may also choose to create a state of the art paper on a specific marketing vertical. Examples of past vertical reports are posted i n the course library. Suggested verticals: †¢ Automotive †¢ Financial Services †¢ Telecommunications †¢ Pharmaceuticals †¢ Heath Care †¢ Packaged Goods Travel and Hospitality Each paper is expected to have the following sections: 20 points for each of the following bullet points (points will be deducted for going far under the page requirement, not backing up arguments with relevant research, etc. ) a. Introduction and importance of the vertical chosen (1 – 2 pages) b. Review of the relevant trade and academic literature (4 – 5 pages) c. Main trends and findings under descriptive headings (4 –5 pages) d. Conclusions and recommendations (1 – 2 pages) 10 points for grammar, punctuation, style, etc. 10 points for correct citation of sources TOTAL: 100 points EVALUATION Assignments 30% Discussion board posts 30%Final Project25% Participation 15% Late assignments and discussion board posts will be penalized 20% per day. The gradin g scale is as follows: |A |94-100 |B- |80-82 |D+ |67-69 | |A- |90-93 |C+ |77-79 |D |60-66 | |B+ |87-89 |C |73-76 |D- |60-62 | |B |83-86 |C- |70-72 |F |

Musical Theatre Repertoire Assignment Example | Topics and Well Written Essays - 500 words

Musical Theatre Repertoire - Assignment Example The song itself is great for my musical repertoire as it functions within my baritenor range and its expressive qualities are greatly linked to my internal emotional makeup. The song combines somber recognition of the environment with melodramatic and bombastic theatricality. The next song examined is ‘What is it About Her?’ from the musical Wild Party (2000). Andrew Lippa composed this song and musical. Lippa is an American composer and producer who was originally born in Leeds, England. He graduated from the University of Michigan and later moved to New York. In addition to the Wild Party, his writing credits include contributions to You’re a Good Man, Charlie Brown (2000), as well as The Addams Family (2010). Similar to the previous track, ‘What is it About Her?’ functions within my vocal range and matches my artistic impulses. The song is accompanied by minimalist musicality that is punctured by emotional vocals. In these regards, the vocalist assumes the center of attention to a much greater degree than in traditional Broadway compositions, and greatly highlights the lead male. The third song examined is ‘What Do I Need with Love?’. This song was from the musical film Thoroughly Modern Millie (2002) and was composed by Michael Rafter. In addition to this song, Rafter worked on 2005’s Sweet Charity, and 2010’s Everyday Rapture. In addition to functioning within my vocal range, this track explores emotional qualities that juxtapose it with the somber realism of the previous tracks. Instead this song has a degree of melody, as well as a self-reflexive irony. In these regards, it makes a great addition to the repertoire as it demonstrates considerable emotional range and lightheartedness. Still, the heavy reliance on the vocals greatly highlights the male lead. The final song examined is ‘It Only Takes a Moment’ from Hello Dolly (1964). This song was composed by American Broadway writer Jerry

Women and Economics in Colonial and Post Revolution America Essay

Women and Economics in Colonial and Post Revolution America - Essay Example She discusses among many other topics: motherhood, sex, domestic duties, the role of women as educators, feminine inclinations, women's relationships with men and the existence of women as human beings. I believe that human beings have in their nature a primal instinct for survival and that women have relied on men for their livelihood for so long that this human instinct has become blunted. This view is supported in Gilman's work where her writings point to a belief that women are now more feminine than they are human 1 By Gilman's definitions, women had a primarily "feminine" role to play in colonial America. In early southern colonies, females were heavily outnumbered by men but the hardships of life ensured that all inhabitants had to earn their living regardless of gender. Women attended domestic duties like sewing and cooking and men devoted more time to productivity in the fields but regardless of job descriptions, all were kept busy in they strife of making a living. With a rise in European conflict and the spread of these disputes to America, a new population of widows emerged who were previously dependent on their husbands for the livelihood of their families 2 These women gradually integrated themselves into the urban workforce; a move that was encouraged by authorities to decrease the number of widows and orphans dependent on charity.3 The revolutionary age brought change in the attitudes of women. Prior to the American revolution, migrant families to America had brought with them ideals about a "woman's place" and perceptions of "femininity" from the bases of their European origins. However, as the political environment changed and people in general became more outspoken, there evolved a greater tolerance to opinionated women. Women began to hold meetings in their homes involving both men and women where they criticized political and religious figures and discussed everything from economics to medicine. 4 The American Revolution was not simply a military conflict between American colonies and the British Empire; there was a strong cultural and economic resistance in America. Americans became more reluctant to rely on British produced goods and this started an industrial economy for women. Because of this boycott of British products, women became responsible for producing most of their families clothing at home in addition to other consumables like candles and soap 5 6. To continue to support their families and produce food for the army, women also took to the fields and assumed an important role in agriculture 5. If a family owned a business like an inn or a printing press, women often assumed these entrepreneurial roles while their husbands were away 7. This allowed women to demonstrate levels of competency and success at opportunities that were denied to them in the past. Women launched a full scale assault to cement their place in the American workforce. In the past, women who wer e forced to work were careful not make their activities too obvious. There remained traditions in society that a woman's place was in her home; her private sphere. However, during the revolution, as the demand for women in the workplace grew, women became more prepared to advertise their products and services 8. Women were not only participating in docile duties. Women sometimes traveled with

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

Sex Offenders - Essay Example Robinson E.H. (1989:23) observes that cases of sexual abuse are rampant in poor communities and they often go unnoticed or reported. The lack of proper education coupled with the absence of a complete family unit in some cases in the African context, is cause for serious concern with regards to the increasing cases of sexual abuse. The family unit should form the basis for a conducive atmosphere which is morally and intellectually sound to develop the full potential of the child and give it a sense of belonging and values. It is against this background that the protection of the rights of children is given due prominence internationally. Principle 2 of The Declaration of The Rights of The Child proclaimed by the General Assembly of the United Nations on 20 November 1959 states that: The child shall enjoy special protection and shall be given opportunities and facilities, by law and by other means to enable him to develop physically, mentally, morally, spiritually and socially in a healthy and normal manner and in conditions of freedom and dignity. In this regard it can be noted that the issue of especially child sexual abuse is given priority by international bodies hence the enactment of laws shall always be in the best interest of the child. There are varying jail terms for sexual offenders depending on the magnitude of the offence. Sexual offenders usually commit these crimes under the influence of alcohol. Excessive consumption weakens the person’s ability to have self control and in some cases increases aggression. Unmarried man usually commit sexual offences more frequently than married men who are able to satisfy their sexual urge. According to the United Nations report based on the study of â€Å"Violence Against Children† (2006), more than 200 million children have been sexually abused the world over and it blames this

Discourse Analysis on Zoos are internment camps for animals and should Essay

Discourse Analysis on Zoos are internment camps for animals and should be shut down - Essay Example The arguments that the author uses are mainly factual, which shows a reliance on logos in terms of rhetorical appeal. In the introduction there are some historical details about the origin of zoos in ancient history, and this situates the topic as a phenomenon which human beings have experienced over many centuries. A particularly offensive kind of zoo with human exhibits is cited and this example is an appeal to pathos, because the reader cannot fail to feel pity for the human beings who were treated in this offensive way. The first main argument concerns the rights of animals. An extended analogy is made between animals in zoo and human beings who are not able to think for themselves. This refers to young children, some very old people, and individuals who suffer from illnesses or conditions that prevent them from using full rational faculties. In human law, these individuals who cannot think for themselves have the same rights as other human beings. The author relies on scholarly literature to show that the same rights should be available to animals, who are similar to this category of non-rational human beings. Some evidence is drawn from PETA, which is an animal rights organization, and although it is useful in pointing out the worst examples of zoo mismanagement, it is a rather biased source. There is a lack of information on examples of remedial work or good care in zoos, for example in rehabilitating animals that have been rescued from poachers or from scientific experiment labs and this is a weakness in the essay. The reader feels somehow tricked if one side of an argument is pressed too strongly, and the other side is treated with less thoroughness, and with extreme examples. Anecdotal evidence about tigers dying of malnutrition in China represents a special case, and it is not very reasonable to cite this as a typical practice in zoos across the world. The author could have made the essay better by acknowledging that in a very few cases, there may be an argument for letting people view animals, in return for paying an entrance fee that helps to support these animals when they are no t well enough to return to the wild. The second argument against zoos is the harm that is done to animals, and the behavioural symptoms that animals show when they are badly treated in zoos. This is a logical, factual account that supports the main argument. The counter argument, that zoos help endangered species, is cited to demolish any views that the reader might hold in favor of retaining zoos. This is the weakest part of the essay, because further research would have shown that some species have been brought back from extinction through programs organized by zoos. The author uses a calm and reasonable tone throughout the essay, even though the subject is quite an emotional one, and many people have strong feelings about it. The persuasion mode is direct, starting with the assertion that zoos should be shut down, and citing a number of reasons why this is the case. One important rhetorical device that is used is the key metaphor expressed in the title: â€Å"zoos are internment camps†. This metaphor is very clever because it forces the reader to think of zoos from the point of view of the animals in them. It makes the reader think of animals as prisoners, which is a sort of personification, and the

Golden Gate Bridge Suicide-Prevention Barrier Essay

Golden Gate Bridge Suicide-Prevention Barrier - Essay Example 37 people died jumping off the bridge in the year 2011. About 100 people are stopped from jumping. People who throw their lives here drown in the deep waters like the flies burn themselves throwing in the glow of light. Technically, this Gate has been hailed as an engineering marvel, and an international landmark that attracts the tourists, but its reputation is otherwise alarming. Aaron Sankin writes, â€Å"The Chronicle estimates that a minimum of 1,218 suicides have taken place on the bridge, a minimum of 19 per year--making it the single most suicide-prone location in the whole United States. Leaping from the bridge to the icy water below is usually fatal; people taking the plunge are killed 98% of the time.† (sfappeal.com †¦)For the sake of maintaining the beauty of the Bridge sacrifice of the precious lives is not the answer. Those who appreciate the engineering skills of the bridge, must exhibit some sensitivity about the number of suicides at the altar of the Brid ge. That the final solution to this problem should remain in limbo looks like a fictional account, but the 2011 suicide figures are the stark reminder to this bone-chilling issue. This is a problem for which the legal luminaries of the country should file a suit in the appropriate legal forums for the gross negligence of the concerned authorities to prevent the loss of human lives. In the absence of a system in place, deaths continue to occur. So, the Federal funding is the next option before the district authorities. At the district level, the authorities make concerted efforts and seek private donations from individuals interested in the installation of the barrier. In the absence of adequate safety barriers, The Golden Gate Bridge has turned out to be a public health hazard. Elaborating this aspect John Bateson writes, â€Å"Do you have a plan for how you’d do it? Do you have a time frame? Have you put any part of your plan into action? Suicide rarely comes in normal conversation†¦Ã¢â‚¬  (132) Most of the international tourist spots have suicide barriers. Why deny such a facility to this unique spot? I think that the district authorities must be allocated Federal Funds to the tune of $50 million. This is not a spot of local tourist delight. Tourists from all over America/world visit the bridge and thus it is a revenue-generating source as well. Further, a two-pronged strategy to prevent suicides needs to be formulated to make the entire project more human. Apart from the grant from the Federal level, the local authorities must take certain ancillary measures, for augmenting the resources on a permanent basis, for proper governance and maintenance of the Bridge. 1st Objection to the solution Physical barriers is not the final choice to eliminate all suicides. But they significantly decrease the attempts, as suicide is mostly an impulsive act, and those few minutes which give pause to the mental makeup of the individual attempting suicide will do good to save the precious life.

Tourism and the Media Essay Example | Topics and Well Written Essays - 3250 words

Tourism and the Media - Essay Example 25 percent of animals showed antibody evidence of infection (CDC, 2006). Swine flu is the viral disease which affects pigs. It is also considered as a severe respiratory disease which destroys entire the respiratory system of pigs. According to World Health Organisation, â€Å"morbidity tends to be high and mortality low in pigs†. This means that the virus spreads rapidly and kills one to four percent of its victims. The new H1N1 virus has genetic elements of North American swine flu and avian flu. This ‘new strain of swine flu’ is not affecting pigs. The symptoms which arise in Swine flu are fever, cough, muscle pain as well as extreme tiredness along with diarrhoea (The Sunday Times, 2009). The name swine flu was referred because from the testing it was detected that several genes were related to that of flu viruses that existed in the pig in North America. However, later it was tested that this virus is different from the North American pigs’ virus. This virus possessed two genes one from flu virus of pig in Europe and Asia and other gene from influenza virus in human and birds (Johnson, 2009). The virus of Swine flu is constantly changing as other influenza viruses. The influenza virus from different species affects pigs and as a result the viruses swap genes which results in emergence of new virus. The H1N1 virus causes illness to human in several countries. This virus is a generic combination of various viruses from pigs, human and birds. This recent concept of virus becomes challenging for most of the people’s immune system in order to fight against this virus (Toucan ED, n.d.). The name Swine flu is given to a current ‘strain’ of influenza or flu that was affecting the human lives.... This paper approves that it was found that the people were much related to the newspaper and social sites regarding such outbreak of epidemic disease in their country. Thus, it can be recommended that the people in order to get complete and viable information regarding such deadly disease and their protection instead of consulting this confusing media and sites, requires proper consultation from medical person. The people must judge properly before visiting any place during this time. As there was global attack of this disease, the restriction was developed only for Mexico and the US; thus the tourists cancelled their trip only to these places but other places remained unrestricted. The people visited other countries as there was no restriction from the media but did not go to Mexico. This essay makes a conclusion that with reference to the above observation, it was observed that the whole world was affected extensively by the pandemic disease named as Swine flu. Along with all the countries, the US and Mexico faced huge challenges and difficulties during this period of outbreak. The countries were suffering from economic slowdown as the major business sector of the country was in great loss. The tourism industry as considered as the major revenue outcome of Mexico was declining its business growth. Along with the tourism industries and related business, the hotel industry’s growth also slowed down. Various luxury hotels in Mexico remained unoccupied as the number of visitors postponed their trip to Mexico. The airline industry was in economic hardship because the numbers of flights in Mexico were reduced.

The Prevalence of Co-Occurring Disorders Essay Example for Free

The Prevalence of Co-Occurring Disorders Essay When a counselor has a new client they are working with, the client has to be assessed. When being assessed the counselor has to determine what issues the client may have. Through being assessed, the counselor may come to realize the client has more than one issue which is called co-occurring disorders. At this point the client will have to be treated for more than one disorder to effectively overcome the problems they are facing. Within this paper one will locate the prevalence of co-occurring disorders, mental health and substance abuse or dependency. Services, U. D. (2005) states that substance abuse and mental disorders became associated in the late 70’s. Both substance abuse and mental disorder communities realized that the two were associated with not just depression but substance abuse as well. At that time, 50 to 75 percent of clients were reported to have co-occurring mental disorders and co-occurring substance abuse users were between 20 to 50 percent. Researchers have demonstrated that clients with co-occurring substance abuse and mental illness disorders can be beneficial with treatment. Even if the clients have serious mental disorders (Services, U. D. , 2005). With the prevalence of co-occurring disorders, Services, U. D. (2005) states that effective treatment and services is needed to be readily available for those who are in need of help. Many treatment facilities are not ready to treat those who have more than one disorder which means that one disorder is treated, while another is left untreated. After which, the client can continue to have relapses with abuse because the other disorders were not treated. What was considered to not be surprising personally is that fifty-three percent of those with COD whose addictive behaviors with alcohol abuse or dependency also had mental disorders sometime during their life (Services, U. D. , 2005). Also 59 percent of the respondents who had lifetime mental disorders were illicit drug abusers, while 71 percent of those who used illicit drugs over their lifetime had alcohol abuse or dependence as well (Services, U. D. , 2005). This is found not to be surprising because so many people abuse drugs over a lifetime that once they have reached their personal level of high, they tend to switch out to another drug which they believe will fulfill the gap in the word â€Å"high† they are looking for. A statistical piece of information that was interesting is that how the number of mental disorders increases as the number of substance abuse disorders increases as well. Services, U. D. (2005) states the likelihood of mental disorders rises alongside with substance abuse dependencies. With the rise of both abuses at the same time, it complicates treatment for the mental disorder patients that have drug use however, multiple drugs is normal for those who are substance abusers (Services, U. D. , 2005). The reason this information is found to be interesting is because with the two disorders rising at the same level, it appears that the challenges will be harder and more co-occurring disorder patients are going to need help with their issues. As a counselor, one must be dually competent to treat these clients or have staff available to treat the clients who have co-occurring disorders to ensure an effective outcome. Differences and Similarities in the Mental Health and Substance Abuse Systems One similarity of the two systems is that they both are defined by a combination of administrative leadership, regulatory oversight, and the funding. Another similarity is both systems have services that are organized into programs that treat individuals for the illness they are suffering from so the client can learn to have stability in their life. Ongoing treatment and rehabilitation is another service that both systems have available for the clients (Services, U. D. , 2005). One difference between the two systems is that the substance abuse treatment system treats substance use disorders. The services for the substance abuse treatment system are geared towards acute stabilization, active treatment, and engagement. The mental health service system treats individuals for mental health disorders. The services for the mental health service system are geared towards acute crisis intervention that is available for individuals who has been diagnosed with Serious and Persistent Mental Illness (SPMI). Another difference is the substance abuse treatment system is focused towards treating the client to become abstinence from illicit drug and or alcohol use. The mental health service system has case management, psychiatric rehabilitation services, and if needed services that will house the patient if they have been classified with having SPMI (Services, U.  D. , 2005). With all said co-occurring disorders can be located in just about any population. If one is dependent on a drug and or alcohol and has mental issues as well, both substance abuse and mental health disorders need to be treated. One issue cannot be treated and the other left untreated. Ongoing treatment programs and rehabilitation services is available to clients so each individual can live a healthy stabilized life.

International marketing importance and role

International marketing importance and role International marketing is simply the application of marketing principles to more than one country. A great number of economists assures that international marketing is an on-going historical process, this process leads to the increasing integration of the production of goods, services, ideas, culture, communication and environmental pollution on a world-wide scale, imparting locality of populations and labor. Importance of International Marketing A firms international marketing program must generally be modified and adapted to foreign markets.   This international marketing program uses strategies to accomplish its marketing goals.  Within each foreign nation, the firm is likely to find a combination of marketing environment and target markets that are different from those of its own home country and other foreign countries.   It is important that in international marketing, product, pricing, distribution and promotional strategies be adapted accordingly.  In order for an international firm to function properly, cultural, social, economic, and legal forces within the country must be clearly understood.   The task of International marketing is more difficult and risky than expected by many firms.   One of the most controlling factors of international marketing is management.   It is very important for managers to recognize the differences as well as similarities in buyer behavior.  Many mistakes can occur if managers fail to realize that buyers differ from country to country.   It is the international differences in buyer behavior, rather than similarities, which cause problems in successful international marketing. Who is responsible? An international marketing manager is a manager responsible for facilitating the exchange of products between the organization and its customers or clients. Sometimes an international marketing manager will find difficulties in completing the exchange of products.  Many surprises in international business are undesirable human mistakes.   An international corporation must fully understand the foreign environment before pursuing business matters.  To be effective in a foreign market it is necessary to understand the local customs.   Knowing what to do in a foreign country is as important as knowing what not to do.   Failure to understand local customs can lead to serious misunderstandings between business people. Important Factors It is very important to be able to interpret the different means of communication in international marketing. It is almost impossible to attain complete knowledge and understanding of a foreign culture.   As established, culture plays an important role in the drama of international marketing.   Of all the cultural aspects, communication may be the most critical.  It is certain that communication has been involved in a number of cultural confusion.  Good communication linkages must be set between a company and its customers, suppliers, its employees, and the governments of the countries where it performs business activities. Issues with International Marketing Communications Poor communication can obviously cause various difficulties.  One source of difficulty among starting companies is that of effective communication with potential buyers.  The problem is that there are many possible communication barriers.  Sometimes messages can be translated incorrectly, regulations overlooked, and economic differences can be ignored.  Other times when the message does arrive, its ineffectiveness can cause it to be of no value. Every now and then a buyer will receive the message, but to the companies disappointment, the message was sent incorrect.  It is normal in multinational businesses to send and receive messages on a regular basis.   Many well-known people have incapacitated public speech introductions by using inaccurate titles and names.  Not all communication problems are verbal.  Some serious problems have occurred as a result of non-verbal communication.  Non-verbal communication exists in numerous forms.   Sometimes a persons appearanc e can convey a stronger message than intended. The perception of the product characteristics plays an important role in the international marketing strategy.  One must realize that the importances of a certain product traits vary from country to country.  Multinational corporations, therefore, must consider varying promotional tactics.   Adapting the product but using the same promotional mix is a strategy used when a product will not appeal to different local tastes. This international marketing channel is sequence of marketing organizations from nation to nation that directs the flow of products.   Most industrial products use shorter channels. One of the most basic levels of international marketing is licensing.   A license is a contractual agreement in which one firm permits another to produce and market its product and use its brand name in return for a royalty or other compensation.  This grant may be in the form of a direct sale of rights or be limited to a certain period of time. International licensing can be tied to joint ventures between the parent and the subsidiary. International marketers tend to concentrate on higher income countries as either personal, disposable, or discretionary.   For obvious reasons, marketers tend to concentrate on higher income countries.   Some producers have found that their products are more likely to sell in countries with low income.   As in domestic marketing, the determining factor is how well the product satisfies its target market.   International marketing encompasses all business activities that involve exchanges across national boundaries.   A firm may enter the international market for many reasons.   Whatever the reason international marketing can provide and efficient way of entering the market.   A firms marketing program must be adapted to foreign markets to account for differences in the business environment and target markets form nation to nation.   The marketing mix may require the modification of cultural, social, economic, and legal differences. Foreign marketing requires the under standing of various additional costs, which tend to increase the prices of exported goods.   The marketing program of an international company must adapt to the necessities of a foreign market. The strategies it uses to accomplish a firms marketing goal should be the main priority of the marketing program. Communication involves the skilful use of all the capacities of language organized into a system of tools, techniques and transmission devices. For example, if the idea of advertising is to create in the customers mind utility and value, this means that the marketer has to position the product in a way that makes it desirable to the customer, enabling transference of a basic need into a want. International integrated communication involves the formulation of vision that results in a strategy and implementation of an integrated communications plan in more than one country in various parts of the world, as opposed to the entire world, which would then make it global. Problems with International Marketing Communications Both the international marketing and marketing communications literature deal with this by adding some international elements to the basic process. The task that the sender has is to use socio-cultural cues and symbols familiar to the receiver and to select media that are socio-culturally and legally appropriate (if available). The increased difficulties are underscored by the idea of both the senders and the receivers realm of understanding and field of experience. Clearly factors affecting communication in the international context are such things as language for example brand names perception for example colour, values and beliefs for example veneration of the elderly or local advertising regulations for example comparative advertising. The complexity of the situation is clear to see. The difficulties of getting the message across the sender-receiver can be difficult These difficulties are exacerbated in the international setting. Marketing communications in  international markets  needs to be conducted with care, some of the factors that need to be considered in relation to  international marketing communications  (Promotion) are: The work ethic of employees and customers to be targeted by media. Levels of literacy and the availability of education for the national population. The similarity or diversity of beliefs, religion, morality and values in the target nation. The family and the roles of those within it are factors to take into account. International marketing is much more than just translating your advertising campaign.   Successful global brands communicate by understanding and adapting to local markets. One of the issues discussed in International marketing communication helps in uncovering how to reformulate products for local palates for instance HJ Heinzs wanted to market its oat based baby food in china. Research showed that the Chinese were not familiar with oats and hence it introduced methods of international marketing communications. Globalization in the sense of firms from all over the world interacting and dealing with each other is expected to be the normal state of affairs for the majority of businesses. In the industrial or business-to business sector, this pattern may be even more pronounced because advanced communications and transportation technologies have the potential for enabling the laws of comparative advantage to be realized to a very high degree. Thus, businesses that were used to dealing with other businesses from all over the country will now seek relationships from all over the world. Internet-based B2B E-commerce, has, of course, been at the vanguard of the expected revolution in the way global business will be conducted in the future and has led to uncounted predictions of a worldwide e-business revolution where virtually all industrial firms will be linked together in a gigantic electronic global network . Yet, this scenario seems a bit too simplistic. All of the hype about global B2B E-comm erce, networks, hubs, electronic auctions, etc., implies that the only thing standing in the way of electronically linked businesses on a global scale is the right technological hardware and software that, once put in place, will have global businesses operating with the precision and reliability of a Swiss watch. After all, this technocentric view suggests that the only difference between operating around the block or around the world is geographical distance. Therefore, it is just a matter of having the right satellites, telecommunications networks, and supply chains in place to solve this problem of distance. In an era of relatively instantaneous contact between organizations across the seemingly shrinking globe, why should one consider cultural distance at all? Simply because culture affects virtually all of human behavior. For example, culture has been defined as the software of the mind.Hofstedes extensive research on culture has helped conceptualize one of the most popular theories of cultural types, as evidenced by well over 1000 citations from Cultural Consequences reported in the Social Science Citation since 1980. His approach to culture initially identified four underlying value dimensions: (1) individualism vs. collectivism, (2) large vs. small power distance, (3) strong vs. weak uncertainty avoidance, and (4) masculinity vs. femininity (a fifth dimension, long- vs. short-term orientation was added later). The role of marketing communications in international marketing strategy has never been greater than in the emerging global competitive environment. A connecting fact in the literature is the understanding that the various elements of the communications and it shouldnt be isolated if they are to be utilized optimally and successfully these must be taken as part of a total concept for optimal results. Cultural issues may be even more prominent than they are for tangible goods. There are large variations in willingness to pay for quality, and often very large differences in expectations. In some countries, it may be more difficult to entice employees to embrace a firms customer service philosophy. Labor regulations in some countries make it difficult to terminate employees whose treatment of customers is substandard.  Speed of service is typically important in the U.S. and western countries but personal interaction may seem more important in other countries. A very complex and controversial issue is that of ethics. The varying norms and social values, many a time make the international business environment very intricate and perplexing. The term business ethics refers to the system of moral principles and rules of conduct applied to business. That there should be business ethics means the business should be conducted according to certain self recognized moral standards. There is, however, no unanimity of opinion regarding what constitutes business ethics. An international marketer often finds that the norms of ethics vary from country to country. What is ethically wrong or condemned in one nation may not be in another. Another issue is whether it is ethical to sell products are banned in some countries because of their harmful effects in other countries (often in developing countries). One issue is that if the government of a country permits the marketing of such a product, should a company give up the sales of the product on its own. If the harmful effects of a product outweigh the benefits, a company with sound ethics will not do business in that product even if there is no legal objection. With the increasing globalization of the business world, international segmentation becomes an ever more important concept in marketing. The globalization forces now at work push many companies to extend or reorganize their marketing strategies across borders and target international segments of consumers. Conclusion Business in the age of globalization has both facilitated and necessitated a move towards the internationalization of organizations of all sizes (Wood Robertson, 2000). However, while globalization is indisputably occurring in a variety of shapes throughout the world, there is as yet a considerable gap in the literature regarding the internationalization of businesses. Consequently, organizations engaging in international business frequently find themselves utterly unprepared for the environments they are entering and unaware of the potential risks involved in the internationalization move. This lack of preparation is already evident in the criteria applied to discriminate international markets against one another in order to select suitable countries for market entry. Often, countries for international business activity are chosen according to soft factors, i.e. factors such as proximity or personal preference, rather than hard factors such as market size, growth rate or accessibility