An Accounting Case Study Analysis - Free Essay Example

Sample details Pages: 5 Words: 1525 Downloads: 9 Date added: 2017/06/26 Category Business Essay Type Case study Did you like this example? Accounting The following Report Assess three different scenarios in terms of the question raised, and provide the detailed explanation as required in the questions. The cases deal with the Taxation and accounting in the UAE (Case 1), American Expats Warned against Tax non- Compliance (Case 2) and Emirati Government on Humanitarian Aid (Case 3). Case # 1: RAK Free Zone: Taxation and Accounting in the UAE Tax Laws in the UAE and the sources of Taxable and Non Taxable income in the UAE: United Arab Emirates is aà ¢Ã¢â€š ¬Ã¢â€ž ¢ No Taxà ¢Ã¢â€š ¬Ã¢â€ž ¢ country which does not require the residents of the UAE to pay Income Taxes on their earnings. Don’t waste time! Our writers will create an original "An Accounting Case Study Analysis" essay for you Create order Corporations other than the Oil, gas, petrochemical companies and banks are not required to pay corporation taxes on their annual profits. Similarly, there is not direct or indirect taxation enforced on the end user of products in the form of à ¢Ã¢â€š ¬Ã‹Å"Value Added Taxà ¢Ã¢â€š ¬Ã¢â€ž ¢ (VAT) in the UAE. This makes UAE an attractive place for the international investorà ¢Ã¢â€š ¬Ã¢â€ž ¢s corporation to encourage their businesses to be established in the UAE. The main sources of income from the tax for the country are from the taxes imposed on the owners of the business properties who rent out their properties. These owners are required to pay the emirate municipal tax which is usually 10% of their annual rental value earned by the owner. Another source of the income for UAE is the contribution made by the individuals on their earnings who are UAE Nationals only which is around 5% of their salary. Also, the tax imposed on the Oil, Gas, Petrochemical and Banks in the form of the Corporation tax could also be a contribution to the governmentà ¢Ã¢â€š ¬Ã¢â€ž ¢s sources of income. As UAE is a à ¢Ã¢â€š ¬Ã‹Å"No Taxà ¢Ã¢â€š ¬Ã¢â€ž ¢ Country meaning that it does not have to be federal legislation in the UAE which embodies the Tax regulation i.e. The Tax payment or the Refunds to the individuals, corporations and the Capitals Gains tax which arises as a result of the capital gain earned by an individual. The IUAE does not have a federal tax legislation imposed in the country however; each emirate in the UAE can impose and have its own tax laws. However, there is a legislation imposed in Abu Dhabi. UAE has the double taxation treaties with other countries which states that the incomes or profits earned by the corporation in the UAE which submit their remittance of their profits to the countries which their parent companies have been in operation, No tax will be levied on the profits of that company. Similarly, if the company earns a dividend income, interes t or the royalties, or the fees, these will only be taxable in the state where that income is earned. This makes UAE an attractive location for the companies having their parent companies in some other countries and which have a double taxation treaties with the UAE. For Example Company A earns a profit of $10 Million and the parent company of Company A operates in such a country which has a double taxation treaty with the UAE, then the company A will have to pay no Tax on the remittance of its profits which it makes to its parent company. International Accounting Standards are used widely by the companies operating in the UAE in order to prepare their Financial Statements. The companies are required to maintain their accounting records which include invoices etc. for a period of five years as per the Commercial Companies Law and Commercial Transaction Laws. The companies operating in the UAE are required to file to the UAE Federal Ministry of the Economy and Commerce and with the local licensing authority their financial statements within 120 day from the end of the financial year. Some licensing authorities also require the companies to file audited financial statement as part of the annual license renewal process usually within 90 from the date of the year end. Case # 2: American Expats Warned Against Tax non- Compliance The scenario provides detailed information regarding the filing of the Tax Return by the Americans working in the UAE. Americans residing in the UAE should be able file their tax return as the overseas taxpayers as early as possible. The IRS (Inland Revenue Service) has been assessing the Americans who are living and working in the abroad, UAE in particular. The US citizens are given dates of filing their tax returns which should be beginning by 1st January and the tax returns should reach IRS by April 15 as mentioned by Virginia La Torre Jeker. In the scenario presented in the case study the American residents residing an d working in the UAE are required to declare their assets and the relative income earned by those assets. Double Taxation treaties may apply in this scenario as the American Residents may have earned the income or the revenue from the ownership of the assets in the UAE and they may not be required to be any tax on these incomes in the UAE. However, being the American Nationals residing in the foreign country they may be required by the US Tax jurisdiction to pay their taxes to IRS on their incomes and the profits. The costs for the Non-compliance by the American Residents earning in the UAE could be high enough. If any of the American residents in the UAE fails to file their tax returns to the IRS duly within the deadline issued by the tax authority then they may have to be accounted for as per the Offshore Voluntary Disclosure Program. Those qualifying under the streamed line processing even if they are non-willful may have to face the penalties of $10,000. And the willful vi olators may have to face a fine of greater of, $100,000 of 50% of the total balance of their foreign bank accounts. The foreign bank are therefore obliged to provide detailed report of their US account holders, the banks may have to deal with the 30% withholding tax on the income from the US financial assets. Case # 3: Humanitarian Aid The Emirati government has dealt with the humanitarian aid in such a way that the government has made the humanitarian aid into a foreign policy instrument the philosophy of which has been based on the Islamic belief that helping those in the need is the primary duty. The Government of UAE has been able to establish a body for the Coordination of Foreign Aid (OCFA) in 2008. The approach taken by this body enables the government of UAE to have a more detailed and comprehensive analysis of UAE foreign assistance. The Emirati Government then analyses the aid received from the charity institutes involved in the collection of the funds which needs to be dispatched to the counties or territories in need of the assistance in any matter relating to the welfare of that state or its people. A report issued in 2012 had revealed that around 43 charity organization in the UAE had been able to disburse about $1.59 billion which makes Dh5.59 billion to the development projects, One of the development projects has been the connecting bridge in the Khyber Pakhtunkhwa province of Pakistan which has enabled the connections between 15 towns and 45 villages on both sides of the Swat river. The Emirati Government has been involved in projects associated with the development of education sector to those countries or territories where there has been a lack of educational infrastructure. The Emirati government receives funds report from different charity organization operating within the county and even foreign assistance is also received by the government. These finds should be classed as the humanitarian aid received by UAE in regards for helping those in need of the funds. As H.H. Sheikh Khalifa bin Zayed has mentioned that the humanitarian diplomacy is one of the pillars of the countryà ¢Ã¢â€š ¬Ã¢â€ž ¢s foreign policy. The Emirati government assists in the provision of this aid for the improvement of the quality of life by constructing roads, hospitals and schools and also assisting in the development of economy of any state and to support that state in the development of the budget policies. References Used PKF Worldwide Tax Guide (2013) United Arab Emirates Tax Guide 2013. PKF International Tax Committee. https://www.pkf.com/media/1959029/united arab emirates pkf tax guide 2013.pdf U.S. Income Tax Return Preparation and Advice for American Citizen (Expatriates) Living in Dubai / UAE. , Expat Tax Guide. https://www.taxesforexpats.com/uae/us-tax-preparation-in-dubai-uae.html?gclid=CjgKEAjwzIucBRDzjIz9qMOB3TASJABBIwL11kVIStvJ66QP2QTHIZGEw-Elz-Qqw3TiWl5am6JwUfD_BwE Translation of development and humanitarian aid into foreign policy instruments., UAE Interact Humanitarian Aid https://www.uaeinteract.com/government/development_aid.asp Dubai: Double Tax Treaties and Latest Unite Arab Emirates Treaty Updates. Lowtax Global Tax a Business Portal https://www.lowtax.net/information/dubai/dubai-double-tax-treaties.html US Expat Taxes Explained: Filing Taxes as an American Living in the UAE. How Expat Taxes, US Expat taxes, UAE Income Tax Rate, UAE Tax Due Dates and UAE Social Security implementations. Protax Consulting Services Inc. Tax Accountants and Consultants. https://www.protaxconsulting.com/blog/2013/01/19/us-expat-taxes-explained-filing-taxes-as-an-american-living-in-the-uae-2/ UAE double taxation treaties and agreements. Double Taxation Relief; what they mean? List of countries having double taxation relief with UAE, or are under consideration. https://www.dubaifaqs.com/double-taxation-treaties-uae.php 1 | Page

Misorder And Substance Abuse Disorders - 1002 Words

Substance abuse in people with co-occurring severe psychiatric disorders and substance abuse disorder contributes to worse prognosis. As well as more relapses and rehospitalizations, housing instability, impaired social functioning, homelessness. This includes legal problems as well. The advancement of combined treatment models that target both disorders at the same time by the same clinicians are ideal. Individuals with co-occurring mental illness, especially schizophrenia, and substance abuse problems are often non-compliant with treatment. They also have difficulty engaging in outpatient care. (K.T. Mueser 2013). In this paper, I will address co-occurring illness such as schizophrenia and substance abuse. Then, convey a suggested plan†¦show more content†¦Ã¢â‚¬Å"In a follow-up of 236 male substance use disorders- psychotic disorders patients receiving 12-step facilitation or cognitive-behavioral-oriented substance use disorder treatment, boden moos found that patients (1 ) demonstrated significant improvements in proximal outcomes (e. G., approach coping) from treatment intake to discharge, and in distal outcomes (e. G., psychiatric symptoms, substance use frequency) from treatment intake to 1- and 5-year follow-ups, and (2) tended to have similar outcomes whether they received 12-step facilitation or cognitive-behavioral substance use disorder treatment. Patients who (3) were more involved in treatment, as reflected by more positive perceptions of and more satisfaction, tended to experience better proximal outcomes and engage in more continuing care, and those who (4) experienced better proximal outcomes tended to have better psychiatric and substance use outcomes in the years following treatment.† (Boden Moos, n.d.). Booden Moos’s results suggest that patience with co-occurring disorder can benefit from standard substance use disorder treatments. It

Reality TV Free Essays

string(100) " were willing to overcome and win the challenges, which include eating insects and raw animal meat\." Introduction Reality television is defined in many ways.   The closest, if not the clearest definition given to this genre, is that it is a show with no scripts and no real actors but only ordinary people placed in different and sometimes, funny situations.   No one has come close to tracing back its true origin, though some claimed the genre already existed back in the early years of television. We will write a custom essay sample on Reality TV or any similar topic only for you Order Now    However, the first television show made known as reality tv was Candid Camera (Rowen, 2000). It first came out in 1948 and the idea of the show sprang from its creator and host Allen Funt’s similar radio show, Candid Microphone, in 1947.   Labeled as the granddaddy of reality tv, the show played pranks on ordinary American people and have quite enjoyed showing their funny reactions on television.   The entertaining and comical format of Candid Camera was a big break from the gore and pain viewers used to watch during the years of war.   Similar radio shows also made it to the television in the 1950s.   Truth or Consequences, like Candid Camera, surprised contestants by putting them in situations where they never knew what would happen to them.   Both shows have been successful in catching people unaware and surprised. Brief history of Reality TV Perhaps the first contemporary reality show aired was An American Family.   It was a documentary  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   of the Loud family, Bill, Pat, and their children (Reality TV, Introduction, 2006).   Week after week viewers have followed the family’s travails and witnessed the dramatic secrets within the family unfold.   The most sensational footage of the family’s drama was the divorce of Bill and Pat and the decision of their son, Lance, to admit in public that he was gay. It was that particular shocking television moment that the show was finally named a reality tv. During the late 1980s, a new type of reality television emerged.   Cops became a hit because it showed real police officers on duty arresting criminals.   The show, which aired in 1989, followed cops on duty as they track down suspects and chase after drank drivers.   Cops was the first show to use camcorder, its small and light built making it easier to be on the cops trails the entire time.   Despite the presence of violence on some episodes, viewers watched the show because it served as an emotional protection for them, being fully aware those criminals and society’s lawbreakers were being caught. The early 1990s brought different formats of reality television.   These include game shows, talent competitions, dating contests, home and self-makeover, job competitions, and talk shows.   The idea of placing complete strangers in one house stemmed from The Real World, an MTV production, in 1992.   The participants were monitored through microphones and cameras set up all around the apartment where they lived (The Real World: New York, 2006).   Similar to the experiences of the Loud family in An American Family, The Real World had its shares of twists and turns, with the relationships of participants either gone pleasant or sour as they lived their own lives in each other’s company The presence of reality tv shows in Europe, Australia, and Canada has also established the genre’s acceptance and success in the world.   Not only were they able to have their own versions of reality tv from America, but they were also able to create original formats of reality programming. Changing Rooms, a British show, which started in 1996, initiated the first home makeover/improvement. A group of professional and amateur designers re-designed and re-organized a family’s home with help from the homeowner’s friends and neighbors.   Viewers have enjoyed the delight and disappointment of the homeowners as they saw for the first time their newly renovated home.   The show’s success led to the franchise of the format by tv networks worldwide, among the famous ones was the American shows Trading Spaces.  Ã‚   Australia had their own show based on the televised life of the Loud family.   In 1992, Sylvania Waters came out with the Baker-Donaher family’s private lives and personal controversies shown not only in Australia but in the UK as well. During the turn of the century, new reality tv shows debuted which brought huge unexpected changes in television industry (Reality Television (US), 2004).   The outset of Survivior, Who Wants to be a Millionaire, and Big Brother amazed the entire globe with its interesting format and fresh episode concepts.   As the war in terror brought by the September 11 attacks in New York terrified the world, these shows, like Candid Camera, provided a perfect diversion from the everyday scenes of capturing terrorists in television.   People have also grown tired and weary of the endless drama portrayed in daily sitcoms and soap operas.   The funny lines of comedy series no longer amuse them.   Thus, they craved for something much more different, fresh, and original. There were predictions made that the excitement over this genre would soon fade out but the success of these shows was a painful proof for the drama and comedy producers that reality tv is here to stay (Reality Shows Changing, 2003).   The negative, and even severe impacts of this occurrence was felt most by television writers and actors, whose careers relied more on the scripts written and the fees paid for them. Television producers have felt these talented people’s strife, but in order for a network viewership  Ã‚   to rise, difficult changes have to be made.   The audience, after all, is the primary life of a television.   They have to be supplied with shows and stories captivating enough to grab their attention for the next six to twelve months. The only possible solution to the decline of soap operas and television series was reality tv. Survivor originated the theme of competitiveness.   There were no individual dreams to pursue in the show, as The Real World portrayed.   Rather it was a test of physical strength and endurance to win a million dollars (Boarts, 2002.). Participants were willing to overcome and win the challenges, which include eating insects and raw animal meat. You read "Reality TV" in category "Essay examples" The title itself conveyed the whole concept of the show.   Only one winner would survive all the challenges, squabbles, and eliminations created on their stay in an isolated place. After the arrival of Survivor, television producers created more reality game shows, with each program’s format based on the winning prize.   Dating competitions such as The Bachelor, Joe Millionaire, and The Bachelorette  Ã‚   captured viewers because of its love theme. Participants determined to find love and money at the same time took their chances on the show to compete against each other.   There were surprising twists too, for not only was it a competition for them but also a test of loyalty, faith, and love.   The most controversial dating show was Temptation Island, a competition of relationship’s commitment.   Viewers have been witness to several couples’ infidelities and breakups during their stay in an island. Talent shows have also increased.   American Idol, a singing competition, became such a phenomenon that countries from almost every continent in the world have produced their own local Idol shows. Dancing competitions such as So You Think You Can Dance and Dancing with the Stars have been hits, too.   In the year 2003, not only were singing and dancing shows have attracted producers.   Those who have the skills and talents for modeling, business, and fashion design have been given a chance to shine on the shows like America’s Next Top Model, The Apprentice, and Project Runway, respectively. The format of Candid Camera was also not completely forgotten.   MTV created their own version with Punk’d, with a goal of making practical jokes on famous actors, athletes, and performers.   Girls Behaving Badly targets ordinary people and is hosted by a group of talented women. One funny show, which the audience found entertaining, was Scare Tactics.   Viewers laughed hard at the reactions and expressions of people as scary pranks were being played on them. Perhaps one of the most successful reality show was Big Brother.   The European audience had a first taste of the show on television in 1999. A group of people in Holland was confined in one house and their every word and action were heard and seen by the public 24 hours a day.   These were ordinary people trying to compete and make allegiance with each other (Schechter, 2002). Their greatest challenge for being in the show was their secludedness from the outside world.   No television sets, radio, computers, telephone, and newspapers were placed inside the house.   The only thing they have is each other’s company and a 24-hour stay inside the house for the next 100 days.   There were different contests provided for the participants, or housemates, inside the house. Everyday, viewers watched the funny and interesting things that transpired among the housemates. Each season of Big Brother entertained the viewers as relationships, romantic and hostile, formed.   The relationships were important for a housemate to stay longer in the house.   This could save them from elimination, which the audience had the right to vote the person they wanted out of the show.   The show’s audience has spread across the world, as different countries eventually bought a format of the show for their own version of Big Brother. Reality TV today Today, as we look at our television and notice a majority of reality shows in every network, it comes as no surprise why this genre have been here for so long now. We could include ourselves in the fanatic viewers who never got tired of stalking their favorite reality shows on television.   We might not admit it to ourselves, but there is something entertaining in watching people compete, and even fight against each other to win an ultimate prize. In addition, we get a free laugh over their innocence and misfortunes. The younger generations would also honestly claim that reality is like the new thing, a trend that must be followed and pursued. Soap operas and comedy series, which were such hits before reality tv, were now considered old, to the point of being boring, lengthy and dragging. Television networks and producers saw these needs in us.   They studied ways and different concepts in order not to lose viewership (Reality Television Economic Factors, n.d.). They pursued reality tv and were happy with the results.   Not only have they gained back the interest of viewers but they have also discovered the inexpensiveness in spending for these shows and the sudden attention given by the advertisers.   High ratings and high advertising were a perfect combination for a successful long-term television show. Downside of Reality TV However, there was always a downside for the emergence of reality tv.   As television critics constantly pointed out, reality tv is first and foremost an invasion of privacy, which every participant on the shows have a right to. As Federmann (2000) wrote, the only important thing that mattered to the creators of these shows is the amount of money they could get out of ordinary people’s unscripted and televised lives. There is no value in these shows, both for the winners and losers of every competition. Everybody who joins these game shows get out of it emotionally beaten up and used by the networks. Losers get the shame and winners’ celebrity status would eventually fade out. No one really gets the blame of the negative consequences of these reality shows. Viewers love to watch it, and as long as there were supporters like these, television networks would never stop creating new game shows for public viewing.   Not only that, the participants of the shows also play a great factor in the life of reality tv.   The undeniable attraction for money, fame, and success drive them to compete and to survive, sometimes for the risk of getting injured, humiliated, and manipulated. Conclusion Despite the critics bash on the bad effects of reality tv, there would always be shows that teach good values and human sensitivity (Burgess, 2004). They could be funny at times, but somewhere along the road, human dignity stands out Should there comes a time when this genre of television starts to decline, people could always go back to traditional television format that they were used to before the emergence of reality tv. There would always be a list of talented writers and actors who are more than willing to be a part once again of documentaries, films, soap operas, and comedy series. References Boarts, C. (2002) Taking a look at four popular reality TV shows. [online]. Available [Accessed 16 October 2006]. Burgess, S.   (2004). Forced to Watch: Reality TV. [online] Thetyee.ca. Available from:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   https://thetyee.ca/Entertainment/2004/01/26/Forced_to_Watch_Reality_TV/. [Accessed 18 October 2006] Federmann, G. (2000). Darwinism in Reality-Based TV Shows. [online]. Available from:   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.nyu.edu/classes/keefer/nature/feder.html.  [Accessed 16 October 2006]. Music Television. (2006) The Real World: New York [online] Shows. MTV Networks.   Ã‚   Available from: http://www.mtv.com/shows#/ontv/dyn/realworld-season1/summary.jhtml. [Accessed 18 October 2006] How to cite Reality TV, Essay examples Reality Tv Free Essays In today’s world our society is constantly being bombarded by television shows and programs. As such, we ourselves, as members of this society must look at both the pros and cons of these shows and programs. Of all of the pros and cons of these shows, the ones that are really pronounced are teamwork, drinking, ethics, doing drugs, family orientated activities, and partying. We will write a custom essay sample on Reality Tv or any similar topic only for you Order Now As we progress on our time here on Earth, we are constantly considering these possibilities and the effect they have on ourselves and our children.Teamwork and drinking are two of the most commonly discussed and featured part of our world. No matter where we go or what we do there is always the constant reminder of teamwork. When you look at an ad on the billboard or see a commercial on the television we are always thinking and questioning our values. We value our friendships as a team and what we can do for each other. On the other hand, we are always seeing those commercials on the television about how it is illegal to drive drunk.Take a look at the television show Family Guy. This show has been out for about eight seasons and you can see how much of both teamwork and drinking there is in it. Depending on the severity of the situation Peter, the main character, has an excessive amount of beer in his system. Although beer is bad, when Peter is drunk he is more of a comedian and we laugh at how funny he is acting. We can see all of this occurring in season 1, episode 1. Other factors that subliminally affect our lives are ethics and doing drugs.If you really think about it, life itself is an ethic. How do people choose whether or not to start another life? Looking at the reality TV show, 16 and Pregnant, we can see how the young men and women at the ripe age of sixteen have to make a choice that will affect them the rest of their lives. A huge decision at such a young age really makes you grow and learn as a person fast. Even as a kid, you are introduced to drugs; whether it’s a cigarette that someone’s parents are smoking or whether you see a high school kid smoking a blunt.The things we see and do at our age affects our lives forever. Making the conscience decision to give life to a baby that you made is a major part of our life. One of those reasons affects me the most. Having two daughters of my own, I watch that reality TV show and it brings its own version of reality to me. I do not even want to begin to think about when my daughter will get pregnant. Hopefully my daughters will not become pregnant by a guy that does drugs!No matter what situation, we are constantly subliminally reminding ourselves of our ethics and our personal views of drugs. Family oriented activities and partying are the shell to our egg. As we look at the reality TV show Run’s House, we can learn and teach as a family together. You know most of the things that you have learned in life to this day came from some member of your family. Whether it was a parent or brother, cousin or nephew we all learn our basic skills in life as a family.Being able to identify those things from a reality television show just goes to show how much of an impact this has on our life. Partying is a major thing that is not portrayed in Run’s House; we can see how the parents try to prevent their kids from getting involved with partying all day every day. Nevertheless, these parents also demonstrate to their kids that although partying can bad for you it still is good to have in small quantities or at least party the right way. Instead of going out with your friends every weekend try and stay at home with your family.Watch a reality TV show together and try to discuss how much your own family can learn things from their family. Maybe sometimes these ideas and feelings will bring a family unit closer together. So before you decide to just look at one side of the argument or the other consider this. How much affect do these television reality shows have on my family? In turn how do these issues affect the affect I am having on my children. Whichever one you decide remember how these ads and programs can affect our judgment. How to cite Reality Tv, Papers Reality Tv Free Essays RUNNING HEAD: Reality Television, why? Reality Television, why do we watch these shows? Norma Gallegos ENGL122 Allorah Wyman Feb 4, 2013 Reality Television As a child growing up watching television wasn’t something we would watch to keep up with someone’s personal life or their family’s life but we seem to be drawn to theses shows. Now days it seems like more than half the shows on television are reality shows and the days of watching sitcoms and movies are almost long gone. What kind of values are theses shows putting out there if any? So in this paper I will talk about what is a reality show, are they real, why we seem to be watching more of theses shows and what values or morals are theses shows putting out there. We will write a custom essay sample on Reality Tv or any similar topic only for you Order Now During the 1980s to the 1990s reality television started to take shape with MTV’s launch of the music video â€Å"Video Killed the radio show† and the genre moved into mainstay status in the 2000s (Chronology. (2010). CQ Researcher, 20(29), 68) and know there seems to be a reality show about everything and anything from finding a husband to being a young mom. A reality show is a show that typically follows a group of people on a daily basics to tell their story or stories depending on how many people are in the show. Some other kinds of reality shows are games shows like â€Å"The biggest looser† and â€Å"American Idol† which are shows that follow the participants but the difference is that at the end of the show someone wins something. Reality shows seem to be a magnet for younger viewers, the reality genre appeals to younger viewers because many of the shows participants are in their age group (Battaglio, S. 2003, Jul 14). Most of these â€Å"Reality shows† claim to be as real as can be but most of us know that there is a lot of editing, sometimes fabricating and the use of scripters. When this kind of stuff is going on than how can they say it’s â€Å"Real† for example in the show Joe Millioner the contestant Sarah Kozer said the producers doctored a scene in which she went for a walk behind some tre es with the show’s bachelor, Evan Marriott, to make it seem as if they had oral sex. The producers’ added sound effects and captions, she says, and dubbed in a line–â€Å"It’s better if we’re lying down†Ã¢â‚¬â€œthat she had said earlier in the day in a different context. â€Å"It couldn’t have been more misrepresented and fictional if it had been completely scripted,† she says (Reality Check. (2003). People, 59(6), 140. But even with some of these kinds of things going on we still find ourselves watching more and more reality television. Some of us like to watch these kinds of shows to escape our own reality and so we find ourselves watching every week, others just seem to enjoy the entertainment of the shows or want to see what’s going on in their favorite artist life so they watch a show with them in it, Some say robust reality ratings reflect the sour economy. â€Å"People in a recession era are looking to TV to provide some escapism,† says Victoria Dummer, co-head of ABC’s unscripted programming. She says The Bachelor provides familiar â€Å"comfort food† that’s â€Å"a more easily digestible meal† than some scripted series. Dramas are so downbeat and crime-focused that while they offer escapism of a different sort, it’s rarely, if ever, uplifting,† says John Rash of Minneapolis ad firm Campbell Mithun. ( Levin, G. (2009, Mar 16). Everyone sees and has their own set of values and morals and so when you watch a reality show that might not have the same values and morals as the viewer it can be a bit uncomfortable. Reality shows are not to teacher you values and morals and anyone watching theses show that might think they can learn some values or morals might be in for a big surprise. Although there are some reality shows that might teach you a lesson or two, like for instance the show â€Å"sixteen and pregnant† or â€Å"Teen mom† I think that theses shows could teach a young lady or man that having a baby at such a young age might not be all its cracked up to be, that it only gets hard being a young parent and that it could possibly put your life on hold or it can show them that once you have a baby that you have no choice but to be responsible and grow up. Reality shows are here to stay and looks like we’ll being seeing a lot more of heses show and as television viewer we have the choice to watch theses shows or not. References BATTAGLIO, S. (2003, Jul 14). New reality:Young viewers avoid news shows. Milwaukee Journal Sentinel. Retrieved from http://search. proquest. com/docview/261819040? accountid=32521 Chronology. (2010). CQ Researcher, 20(29), 68 Levin, G. (2009, Mar 16). Reality boost; reality shows give viewers escapism that gloomy dr amas just can’t offer. Calgary Herald. Retrieved from http://search. proquest. com/docview/243844447? accountid=32521 Reality Check. (2003). People, 59(6), 140. How to cite Reality Tv, Papers

The Organization and Situation Analysis Samples for Students.

Question: The Management Skills to Extract Relevant Details When Conducting Strategic Analysis ? Answer : Introduction The meeting with CEO of Cocoa Delights has provided some valuable insights about the present state of affairs in light of which the marketing initiatives of the organisation, both present and future, have been analysed and evaluated. Upon analysis, few suggestions have been provided. Present state of the organisation and situation analysis Cocoa Delights is in the business of manufacturing and marketing gourmet dark chocolates having a chain of 15 stores in the city of Melbourne, Australia, and specialises in manufacturing products from handmade dark chocolate. Mission, Purpose, Vision and Values Vision: Manufacture and market gourmet dark chocolates through a chain of 15 stores Melbourne and specialise in handmade dark chocolate products. Mission: To become the national retail brand satisfying customers with an array of unique, superior quality dark chocolates through expansion of retail chain across the country along with providing excellent customer service. Values: The mission is guided by following major values Maintain exceptionally high quality of products Emphasis on superior quality of customer service Enhance customer satisfaction through quality and uniqueness of products Strong on research, development, innovation and creativity for bringing in unique products Committed towards employee growth and development through encouragement of self-directed teams, promoting leadership, and providing a safe work environment. Promotion of stakeholders values through adherence to professional and ethical standards of conduct. Purpose: Maximise stakeholders value by becoming a nation-wide reputed retail brand in the chocolate manufacturing industry along with offering significant value to the customers by encouraging maintainable environmental practices. Strategic Direction and Objective Strategic Direction Become a national brand Expand and strengthen retail foothold Gain excellence in customer service Objective: The objective of the Company is To become a national retail brand, from a regional brand, presenting a range of exceptional, superior quality dark chocolate for its customers over the next 5 years. To expand its retail chain by increasing the number of retail stores in Melbourne to 22 and establishing 100 stores across Australia by 2016. To provide incomparable customer service from the highly skilled and dedicated staff. Higher revenue generation and expansion of profit margin to enhance stakeholders value Environment Analysis It is necessary to understand both internal and external environment of the Company before evaluating its marketing strategies. PESTLE Analysis Political: Imposition of taxes are decided by the contemporary government. The relative stability of the Government imparts stability to the business environment. Imposition of import duty on chocolates imposes cost on all those industry players who have their manufacturing plants located outside Australia. Presently rate is 5% (Pitney Bowes, 2017). GST is levied at 10% (Sivasailam, 2010). Chocolate and confectionery manufacturers continue to draw advantages from the politicization efforts and public relations initiatives undertaken by apex industry organisations such as Confectionery Manufacturers of Australasia (CMA)(Sivasailam, 2010). Economic: Economic factors which normally influence businesses include level of employment, confidence of the consumers, prevalent of interest and the existing levels of inflation (Sadhye, 2014). Economic recession, declining disposable incomes of the masses, volatility in commodity prices and rising import competition all have the potential to adversely impact the industry which had remain resilient to these challenges (Sivasailam, 2010). Social: Increasing instances of obesity, diabetes especially among children and young adults (PESTLEANALYSIS CONTRIBUTOR, 2014) had impacted demand for chocolates adversely all-round the globe and Australia has been no exception Technological: Technological factors consisting of technical aspects such as Research Developmental activities, automation of production methodologies, new production methodologies, knowledge incentives and the rate of change in technology (Sadhye, 2014). The industry has benefitted from rationalisation and improved technology in terms of higher productivity (Sivasailam, 2010). Legal: Perception of the Australian regulatory requirements are the key to successfully running any business within the country. These guidelines are designed in a manner that guarantees fair competition, adequate fortification for the related parties, and veracity of the market. Business laws in Australia are simple and flexible thereby making the exercise of starting a business in the country simple and easy for all (Sadhye, 2014). Prohibitions related to shipping, food safety standards and norms, limitations regarding packaging of products or special packaging norms are likely to apply to articles that have to be kept in a temperature controlled location and hence affect the industry (Pitney Bowes, 2017). Environmental: Regulations related to dumping and disposal of waste products have a bearing on the manufacturing techniques that are adopted by the industry. Growing environmental concerns have also been the reason behind innovation in packaging material. Bargaining power of buyers: The bargaining power of buyers is pretty strong owing to the availability of wide array of products from regional, national and international players leading to low levels of consumer loyalty Bargaining power of sellers: Significantly low due to presence of large number of players both local and international and low brand loyalty of customers due to insignificant switching costs (koujok, 2013). Threat of new entry: Moderate due to high initial capital requirement, strong governmental regulations pertaining to the food industry, requirement of special expertise and knowledge for offering wide range of products (koujok, 2013). Threat of Substitutes: Growing due to increasing health consciousness among the consumers preferring healthier alternatives such as fruits (IBISWorld, 2016). Rivalry among existing players: High due to price wards, advertising campaigns, quality and range of products and high costs of storage (koujok, 2013). Legal Ethical Requirements The discussion with the CEO revealed that the government intends to have the country of manufacture visibly mentioned on imported products. A practice that has been long followed by Cocoa Delights as is proudly presents itself as all Australian made contrary to the practices followed by some of its competitors who continue selling their chocolate products which have been imported from countries that have poor reputation as far as quality and employment ethics are concerned. The Company is legally and ethically bound to provide and health and safe working environment to its employees, provide superior quality of products following food safety and security regulations and maintain high quality of inputs and high quality and hygienic manufacturing conditions. Impact of the organisational strategic direction on current marketing activities The Company will concentrate on gaining national presence through expansion of its retail chain by scaling up of the number of Cocoa Delights stores across the country starting with Melbourne and it is undertaking nation-wide advertisement campaign for which it will employ larger advertising agencies that have a wide national reach. Cocoa Delights is an already established brand in Melbourne. It will be foraying into capital cities across the nation and for that an aggressive campaign and strong PR initiatives are absolutely imperative. The Company is aware of the socio-economic environment and it is making all efforts at strengthening its advertising campaign and PR initiatives to establish itself as a popular brand in gourmet chocolate. It has spent heavily on radio advertising, magazine and direct advertising campaigns. The broadband rollout would be a part of Cocoa Delights internet marketing strategy. SWOT Analysis A SWOT analysis is used quite frequently as a strategic means to permit an exhibition of the organisational resources and competences, which have the possibility of further development for enhancing the companys competitive advantage. A SWOT analysis consequently reinforces the development of forthcoming strategic opportunities (Metzger, 2014). Positives Negatives Internal Factors Strengths 1. Strong regional presence 2. High customer loyalty 3. Creativity and innovation in product offering 4. Committed to sustainable environmental practices 5. Completely indigenously manufactured with no imported inputs 6. Sourcing finest cocoa beans at highly competitive prices provides input cost advantages and generates superior customer value Weaknesses 1. Predominantly regional brand 2. Stores having high electricity usage which is not encouraged by the new government regulations External Factors Opportunities 1. Australian chocolate and confectionery industry is expected to grow by 2.2% in 2011-12 and continue to grow steadily over the next 5 years (Culliney, 2012). 2. Increasing popularity and consumption of premium quality of dark chocolates due to apparent health benefits (Euromonitor International, 2016). 3. New Government regulation mandating clear mentioning of the country of manufacture on imported products. 4. Higher spending capacity of new and younger generation can have a positive effect on demand for an array of products (K?z?l, et al., 2013) Threats 1. Rising consumers apprehensions about the quantity of fat and sugar in diets have resulted in debilitated demand for chocolates (IBISWorld, 2016) 2. Environment sustainability emphasised by government has heightened need for environment friendly manufacturing practices, bio-degradable packaging, responsible waste management etc increasing costs and difficulties 3. Buyers power is high owing to availability of large number of regional, national and international brands leading to low customer loyalty. 4. Rising price of inputs fuelled by volatile commodity prices (Culliney, 2012) which adversely impacts the companys ability to withstand costs especially with respect to greater commitment to environmental and social responsibilities such as CSR initiatives, in addition to maintaining profit targets. Performance against established objectives The Company has been able to meet its store growth and sales growth targets. However, the gross profit margins are yet to reach the target and presently remain at 46% which is quite low compared to the upper limit for gourmet chocolate and hot beverages, which the Company envisages would be at a typical gross profit of 63%. The Company has also been successful in establishing its brand as 58% of people covered by the target market can easily are aware of and familiar with the Cocoa Delights brand and the products represented by it. Critical success factors The major contributors to success would be Sales Expansion Loyal and strong customer base Cost Effectiveness of advertising and PR initiatives Lessons learned The radio advertising although successful at expanding sales entailed huge costs as the project was unplanned. Such unplanned expenses can create pressure on the profit margins. It is necessary to make provision of certain unplanned expenses so that at least part of it can be covered though prior allocation of fund which will ensure the Company does not have to incur loans to cover these costs which will generate additional interest burden thereby pulling down the profit. Recommendations The Company should try and roll out its internet based advertising campaign as early as possible since it will have widest nationwide reach. The Company should actively pursue digital marketing to achieve its objective of nation-wide promotion campaign. It is also advisable to plan in advance. Unplanned expenses of small amount can happen occasionally. But large unplanned expenses could result in cashflow problem for the company. The Company should try to develop products in the low-priced mass consumption segment as unemployment is on the rise indicating a declining purchasing power. Premium segment might suffer. Conclusion To conclude, it can be said that Cocoa Delights existing marketing initiatives have been in line with the Companys declared objectives but it has not been able to meet all its targets. Judicious planning and aggressive PR and advertising initiatives especially through digital marketing using the internet will yield the desired result mush faster than other routes. References Culliney, K., 2012. Tasty innovation ensures resilience in cash-strapped, health-conscious Australia. [Online] Available at: https://www.confectionerynews.com/Markets/Tasty-innovation-ensures-resilience-in-cash-strapped-health-conscious-Australia [Accessed 29 April 2017]. Euromonitor International, 2016. Chocolate Confectionery in Australia, s.l.: Euromonitor International. IBISWorld, 2016. Chocolate and Confectionery Manufacturing in Australia. [Online] Available at: https://www.ibisworld.com.au/industry-trends/market-research-reports/manufacturing/food-product/chocolate-confectionery-manufacturing.html [Accessed 29 April 2017]. K?z?l, D. C., Eddy, V., Clary, L. Crowell, K., 2013. Hersheys Entry to the Australian Market with a New Brand: An Accounting and Marketing Perspective. Emerging Markets Journal, 3(2), pp. 96-126. koujok, A., 2013. Chocolate industry porter 5 forces. [Online] Available at: https://prezi.com/z-z8ltl86ual/chocolate-industry-porter-5-forces/ [Accessed 29 April 2017]. Metzger, K., 2014. Business analysis of UK supermarket industry.. 23 MArch. PESTLEANALYSIS CONTRIBUTOR, 2014. PEST ANALYSIS OF CADBURY. [Online] Available at: https://pestleanalysis.com/pest-analysis-cadbury/ [Accessed 28 April 2017]. Pitney Bowes, 2017. Import duty taxes for Chocolate - other. [Online] Available at: https://www.dutycalculator.com/dc/129263279/home-garden/groceries/chocolate-other/import-duty-rate-for-importing-chocolate-other-from-united-states-to-australia-is-5/ [Accessed 29' April 2017]. Sadhye, T., 2014. Pestle analysis for doing business in australia.. [Online] Available at: https://www.slideshare.net/tushars650/pestle-analysis-doing-business-in-australia-39831072 [Accessed 29 April 2017]. Sivasailam, N., 2010. Chocolate and Confectionery, s.l.: IBISWorld.

Antibiotics And Children Essays - Medicine, Health,

Antibiotics And Children A very important issue concerning the children of today is the excess prescribing of antibiotics and the dangers that are being created. Everyday, more and more children are being prescribed any easy solution to a very tough problem. There is a constant push from pharmaceutical companies, parents, and massive marketing companies to try the next antibiotic remedy, but as we look towards the future and the diseases that can be created by this quick fix, we should turn to our attention to alternatives remedies. What is so terrible about this situation is that the worst-case scenario of the effects of the mass doses of antibiotics they ingest is an untreatable bacterium that is immune to the treatments we are aware of. That may not sound so bad until you think about the number of children around the world that could die from this bacterium. It would most definitely be a catastrophic event if a portion of the earth's population at that early of an age were to be erased. It would be a human-induced bubonic plague of the twenty-first century and it is really not that far from becoming a reality. In a study done in 1992, there were over sixty million different oral antibiotic prescriptions were giving to people under the age of fifteen years old (Napoli). The extensiveness of antibiotic options coupled with their widespread use in pediatric patients highlight the importance of pharmacists having a thorough familiarity with pediatric antibiotic therapy. Also, problems may arise in treating children under the age of two because of their immature immune system, lack of Food and Drug Administration (FDA) approval for pediatric use of many antibiotics and limited data supporting therapy courses of less than ten days (Napoli). Also, an added complication of the treatment of the patient is the willingness, ability to follow the regimen, and the understanding of the importance of completing the therapy. Before filling the prescription for the appropriate medication, physicians need to be aware of common pediatric infections and their recommended antibiotic therapy. It is important to remember that most upper respiratory infections are viral and that antibiotics would be futile in the attempt to treat such an infection (Berger). This will only strengthen the resistance of bacterial pathogens, limiting the efficacy of the available antibiotic treatments. Common pediatric infections include otitis media (OM), skin and skin-structure infections, pharyngitis, bronchitis and urinary tract infections (UTIs) (Napoli). Most antibiotic prescriptions that are issued each year go to children under the age of six. This is also the age group that is most susceptible to the high-resistance strain of bacteria (Drugs and Biotech). Recently, bacteria that commonly infect children and adults (like streptococcus pneumonia and staph) have become progressively resistant to antibiotics (Napoli). Widespread, indiscriminate use of antibiotics has created highly resistant bacteria. Some children who could normally be treated with a single course of antibiotics have to be treated with two or more courses. Some who could have been previously treated with an oral antibiotic at home now have to be admitted to hospitals and treated with intravenous antibiotics (More Drugs ?). Infections with antibiotic resistant bacteria are much more common in high income, white, suburban children under the age of 6, who have received an antibiotic in the last three months and attend childcare (More Drugs ?). These children are much more likely to visit their doctor and are at greater risk of receiving an antibiotic than populations that are medically underserved (Drugs and Biotech). As stated before, antibiotics are effective only in bacterial infections and not in viral infections. If you take one hundred children with a fever, on average ninety of them will have a viral infection and ten of them a bacterial one (Berger). Unfortunately, antibiotics will do nothing to lessen the symptoms or to hasten the resolution of the viral infections. The problem could be easily solved if the doctors would just explain this to the parents instead of letting them push for more and more antibiotics (More Drugs ?). In fact, studies show that doctors are more likely to prescribe an antibiotic when the parent pushes for that drug. Parents, on the other hand, say that doctors are not taking the time to explain when children

Business Law essays

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EU&Middle East Essay Example | Topics and Well Written Essays - 3000 words

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Philosophy of Economics Assignment Essay Example | Topics and Well Written Essays - 750 words

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The Count Down to Zero Assignment Example | Topics and Well Written Essays - 250 words

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We Must Strive to Protect Privacy in Technology Essay -- Argumentative

We Must Strive to Protect Privacy in Technology Technology is getting more and more complex as the years come and go. The availability of personal information is easier to access and the risk of it being tampered with is also high. As the years pass, the threat of privacy invasion gets greater and greater and easier to happen. There are several ways that privacy is able to be invaded and there will only be more to come. Americans have had their personal information given away without even knowing it. From dozens of public and private sources that have created consumer profiles, â€Å"the average American is profiled in up to 150 commercial databases† (Hinds 7). People are trying to â€Å"prohibit collection of personal information on the internet without consumer authorization† (Hinds 9). This is a very difficult thing to have happen, but it is a goal of several people who feel the same way. The amount of technology that is able to raid privacy is growing. â€Å"Every day millions of ordinary people are subject to a variety of technologies that invade their privacy† (Regan 1). Even in ...

Health and social care Essay

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Free Essays on Police Riots Of 1857

Political corruption in the 1800’s destroyed the City of New York. The combination of feuding police forces and increasing gang activity in the mid 1800’s made New York a very unsafe place. In 1857, the feuds and rivalries of the police had culminated and turned New York City into a war zone. New York State created its own police district in 1857, which compromised the city’s force. New York then had two police departments, of equal strength and each regarding the other as an outlaw force. One was Fernando Wood’s Municipal Police and the other was the state’s Metropolitan Police, headed by Frederick Talmadge. The decent people of the city began to worry, knowing that the day would soon come when they would be left alone on corrupted streets to fend for themselves. The feud raged just as the people had thought. Members of the two forces were no longer concerned with the public’s safety and became entirely tied up in their vendettas against each other. Criminals were thriving on the feud. Respectable people were now being held up at gunpoint in broad daylight. The officers would literally fight over a criminal and allow the assailant to escape while differences were settled. The city was mayhem, and was overflowing with corruption. The police riot on the steps of city hall, on June 16, 1857, was the culmination of the forces’ corruption. The Republicans at Albany shortened Mayor Fernando Wood's second term of office from two years to one while creating the Metropolitan Police Force, with Frederick Talmadge as superintendent. Talmadge demanded that Wood disband the Municipal Police and Wood refused urging his men to stand by him. Municipal superintendent George W. Matsell, 15 captains and 800 patrolmen of the Municipal Police backed Mayor Wood. 300 others abandoned him. Captain George W. Walling was one of those who pledged his loyalty to the Metropolitan Police and was rewarded by being ordered to arrest... Free Essays on Police Riots Of 1857 Free Essays on Police Riots Of 1857 Political corruption in the 1800’s destroyed the City of New York. The combination of feuding police forces and increasing gang activity in the mid 1800’s made New York a very unsafe place. In 1857, the feuds and rivalries of the police had culminated and turned New York City into a war zone. New York State created its own police district in 1857, which compromised the city’s force. New York then had two police departments, of equal strength and each regarding the other as an outlaw force. One was Fernando Wood’s Municipal Police and the other was the state’s Metropolitan Police, headed by Frederick Talmadge. The decent people of the city began to worry, knowing that the day would soon come when they would be left alone on corrupted streets to fend for themselves. The feud raged just as the people had thought. Members of the two forces were no longer concerned with the public’s safety and became entirely tied up in their vendettas against each other. Criminals were thriving on the feud. Respectable people were now being held up at gunpoint in broad daylight. The officers would literally fight over a criminal and allow the assailant to escape while differences were settled. The city was mayhem, and was overflowing with corruption. The police riot on the steps of city hall, on June 16, 1857, was the culmination of the forces’ corruption. The Republicans at Albany shortened Mayor Fernando Wood's second term of office from two years to one while creating the Metropolitan Police Force, with Frederick Talmadge as superintendent. Talmadge demanded that Wood disband the Municipal Police and Wood refused urging his men to stand by him. Municipal superintendent George W. Matsell, 15 captains and 800 patrolmen of the Municipal Police backed Mayor Wood. 300 others abandoned him. Captain George W. Walling was one of those who pledged his loyalty to the Metropolitan Police and was rewarded by being ordered to arrest...

Death Explored in The Story of an Hour essays

Death Explored in The Story of an Hour essays Death is the natural phenomena that every human will experience. Because of its unique characteristics and consequence, humans instinctively fear it. Death is so powerful and unstoppable that no one can really resist it. In Kate Chopins short story The Story of An Hour, the protagonist sits on the chair and feels that there [is] something coming to her and she [is] waiting for it (9th paragraph). The something in fact refers to death, not freedom. Firstly, the author mentions in the first sentence that Mrs. Mallards physical body is not healthy. Mrs. Mallard has a heart trouble [and] great care was taken to break to her as gently as possible the news of her husband's death. This suggests that Mrs. Mallard is vulnerable to shocks so that her sister has to be very careful about anything that may hurt her or else her heart may fail. This reveals that Mrs. Mallards heart trouble is considerably severe. In addition, Mrs. Mallards body is revealing unhealthy signals. In the fourth paragraph, she [sinks], pressed down by a physical exhaustion that [haunts] her body and [seems] to reach into her soul; this shows that she is exhausted both physically and mentally. Furthermore, the author describes that now there [is] a dull stare in her eyes, whose gaze [is] fixed away off yonder on one of those patches of blue sky. It [is] not a glance of reflection, but rather indicated a suspension of intelligent thought. The description reveals that Mrs. Mallard is experiencing a short period of pathological shock because of the oxygen lack in her brain result from her severe heart disease. She may not even notice these serious symptoms because she is still immersed into the joy from her husbands death. Some readers may think that the thing that is coming to Mrs. Mallard when she is resting on the chair is the freedom that she is waiting for after y...

Fear and trembling by Soren Kierkegaard Essay Example | Topics and Well Written Essays - 1000 words

Fear and trembling by Soren Kierkegaard - Essay Example In his argument, he shows that objectivity falsehood can be revealed by lack of individual obligation. Fear and trembling, written by Soren Kierkegaard provides a description of two people: knight of faith and knight of infinite resignation. According to him, knight of infinite resignation refers to an individual that has had to surrender something they dearly treasure. Among such things are loved ones or a calling that can happen due to unavoidable circumstances in the current world. An Individual in the knight of infinite resignation has to reassign to stated facts and await his death as he lies with the circumstance that renders him impossible to achieve the desired object. Never the less, the individual has hope in the afterlife and still holds on without giving up. He remains hopeful that his aspirations of the commitments that are supposed to define his life will be granted in the afterlife. In his argument in knight of faith, Kierkegaard goes beyond his description of faith pe rsonalities in knight of infinite resignation. Both interpretations of faith ensure that the prospected individual has to surrender a valuable item that they treasure and is essential in providing a meaning in their lives. However, their difference is that the knight of faith has the belief that they will posses again all that they treasured and lost, an aspect identified as the absurd’s strength. He has the trust that regaining his treasured items will not have to happen in the afterlife but in the temporality life of the finite world. On the other hand, Concluding Unscientific Postscript conceives correspondence in objects and thoughts in both transitive and symmetrical ways. Kierkegaard argues that true objects could correspond to these ideas. In depth, he explains the manner in which objective truth differs from subjective truth. Explaining that objective truth is an outer truth and subjective truth an inner truth, he shows the entire writing as a philosophical method of reasoning that has the aim of gaining truth. Although Kierkegaard elaborates on faith, his interpretation in these two writings is dissimilar. Whereas Knight of faith and knight of infinite resignation provides an account of faith in requisites of conviction in the absurd, concluding unscientific postscript proves that faith is the contradiction amid vast passion of individuals’ inwardness and the purpose uncertainty. He identifies the former aspects as the only two steps that used in the development of real faith, but states in the latter that truth is all about subjectivity. Concluding unscientific postscript is explained in a major contrast of objectivity and subjectivity. Objectivity entails science, history, speculative philosophy, and they lack any relationship with the knower’s existence. Subjectivity is not inclusive of any worldly perceptions, but involves occurrences and introspections that have a single relationship with the Creator. On the other hand, knigh t of faith and the knight of infinite resignation show major aspects of freedom related to individualism in major choices of life. Kierkegaard uses the story of a lad falling and staying in love with a princess despite knowing that his expectations are impossible in showing some choices that different people make. The knight of faith presents faith in the form of a paradox that explains the difficulties involved in reconciling with logic. This is explained using the knight of faith where logic does not appear in the manner he trusts that he will gain his commitment in the present world. However, he still holds on to his belief complying with the aspect named above: the aspect of strength of the absurd. This is considered paradoxical

21st Century Women's Health Act of 2015 Research Paper

21st Century Women's Health Act of 2015 - Research Paper Example According to Senator Murray, women living in the US are at a precarious situation as far as their reproductive health is concerned. Regardless of the fact that Obamacare has significant increased access to affordable health services that are gender based, conservative politicians from the entire nation have been persistently campaigning at the state and federal level with the aim of overturning the law that safeguards the healthcare rights of women, and they have been successful in some occasions. She further states that there has been significant progress in regards to advancement of the health of women and expansion on access to reproductive care, but there is still a lot of work that has to be done since some of the elected officials are determined to reverse the laws already created. Therefore, it can be considered that the 21st Century Women’s Health Act proposes essential means of moving forward in regards to the health of women. This new law emphasis on a number of key aspects in terms of the health care of women including their maternity services, offering support for victims of rape and sexual assault, contraception, reproductive rights, abortion as well as preventive care. Eight months after she unsuccessfully attempted to override the decision of the US Supreme Court on contraceptive coverage, Senator Patty Murray came out with another proposal that sought to safeguard access to reproductive health services by women. This wide-ranging bill will obligate the state Medicaid programs to provide comprehensive coverage for all types of birth control, necessitate hospitals to avail free emergency contraception to sexually assaulted patients while at the same time ordering studies on the manner in which state enact laws to limit access to abortions as well as other family planning methods and services. This bill seeks to reverse the laws that are considered by Senator Murray to be taking the nation backwards and dealing with the officials who are

Did the Constitutional Treaty Answer the Laeken Questions Essay

Did the Constitutional Treaty Answer the Laeken Questions - Essay Example The main matters dealt with during the Laeken Council held in Belgium included new measures in the area of Justice and Home Affairs which emphasized on the European Arrest Warrant, a common definition of terrorism, and the European Justice the seats of 10 new EU agencies. As a guide for the citizen's expectations raised in the summit, poll evidence in other countries suggest that the citizens want a more effective EU in terms of foreign and security policy, environment and a more clear fight against organized crime. September 11th has stretched the pace of integration of external and internal security. The treaty's provisions in the internal security policies is the "affirmation on the respect for human dignity, freedom, equality, the rule and respect for human rights including minorities, non-discrimination and equality between men and women"3. Common policies on border checks; asylum and immigration are provided under the treaty where cooperation is expected on judicial matters and police implementation scheme. Under this power, the Commission will have the power to take the member states to court for "failure to implement legislation on most justice matters like infringement procedures"4. The treaty is aiming to facilitate recognition of judgments and judicial decisions in criminal matter having a cross-border dimension. Such rules may cover mutual recognition and admissibility of evidence between member states in their criminal procedures. The Council acting by an unanimous vote with its members intends to specifically address crimes like terrorism, trafficking of humans and sexual exploitation, drug trade and arms, money laundering, corruption, counterfeit, computer and organised crime. The concerns specifically expressed regarding security measures were catered for in the treaty. The Constitutional Treaty has addressed the several questions raised during the Laeken council but the new solidarity clause specifies that any member state which becomes a victi m to a terrorist attack or other disaster will receive assistance from other member states. The question on the clear distinction on the exclusive competence of the Union and the member states and the particular the powers assigned by the treaties to the union was raised. The European convention in answer has submitted a proposal that underlines "a catalog of competences is not the aim of the exercise and that the five countries prefer a flexible approach to the issue of competences, but explicitly stating that the Union has no competences other than those conferred on it by the Member States through the treaties"5. More precisely, the powers of the EU may be widespread but is also narrow where exclusive competence is nowhere defined. There is no rigid demarcation line between the EU and its member states. Where EU and its member states have a more forceful power in trade and monetary policies- in other aspects it is playing second fiddle to the member states. Where EU enjoys no general competence and nobody is arguing that it requires one, "the five member states propose t he creation of a new political body, consisting of national parliamentarians mandated by the council, to ensure scrutiny of proposals by EU institutions"6. For the most part, as a proposing body a

Chipotle Mexican Grill Essay Example for Free

Chipotle Mexican Grill Essay I. Key Problem What Steven Ells began with a small taqueria in Denver, Colorado in 1993, one may not have foreseen this venture to become the fastest growing restaurant chain in the last decade. By 2006, Ells’ idea made its initial public offering with 535 restaurants throughout the world. Things were going tremendously well for CMG until late afternoon on October 18, 2012 when Ells finished receiving the company’s third quarter results. While data indicated an overall satisfactory outcome, it was the competition from Yum Brands’ Taco Bell and their recent launch of the Cantina Bell menu that would result in what seemed to be the onset of a major problem. Taco Bell had now become a major competitor to Chipotle since the launch of their new Cantina Bell menu allowing them to enter into the fast-casual segment in offering similar ingredients and items as Chipotle had. At the same time CMG paid a significant amount more for their products forcing them to charge a higher price on their menu items. Taco Bell, however, now offered similar items for half the price. The bottom line: competition was the root of this problem. The fact that Chipotle menu prices were higher as compared to that of Taco Bell’s new menu would lead to consumers or normally loyal customers to give the Cantina Bell menu a try. After the launch of the Cantina Bell menu in the summer of 2012, CMG stock significantly declined just after third quarter results were announced. To add insult to injury, Jeff Einhorn, a hedge fund leader, presented at the Value Investors Conference in New York City proclaiming that CMG was an attractive stock for short-sellers because of the considerable competition from Taco Bell. He further stated, â€Å"23% of Chipotle customers had already tried Taco Bell’s Cantina Bell menu†¦and two-thirds of those customers indicated they would return. What’s more, the customers most likely to return to Taco Bell were also those most likely to eat at Chipotle, a dynamic that indicates to me that Chipotle is most at risk of losing its frequent customers.† This message led to CMG’s stock falling by more than 4% within hours of the conclusion of the presentation. The announcement of projected increases in food costs on the part of CMG also contributed to the competition between them and Taco Bell. While Chipotle stood by its belief that it is â€Å"Food with Integrity† because of better ingredients, the Cantina Bell menu produced something similar while lowering the cost a customer would have to pay for a meal, therefore, causing further competition between the two. II. Relevant Theory By looking at the items offered on the Cantina Bell menu versus those on Chipotle’s menu, I determined that they both have a competitive advantage. Chipotle is a premium product offered at a higher price where it reaches a broader market share that is willing to pay more money. On the other hand, Taco Bell’s main strategic course is cost leadership which enables them to reach a broader market share with a lower price for the desired item. As shown on Example 1 the Competitive Advantage and Economic Value Created are somewhat different between the two companies. Since Chipotle offers a better quality of ingredients, consumers are willing to pay a higher price. As a result, creating a higher Value (V) for a burrito is at the same time creating a greater economic value (Value-Cost.) Meanwhile the economic value created by Taco Bell is smaller since the value of their product is less and consumer’s maximum willingness to pay will be lower. Example 1 Since Yum Brands launching of the new Cantina Bell menu, this new organic ingredient-driven list of selections has been a pretty obvious attempt to compete with fast casual giant Chipotle. This is what has become the major concern for Chipotle where competition is becoming fierce and for practically half the price the Cantina Bell menu is a definite value. However, you do get what you pay for and the overall quality and taste of Chipotle still has a slightly greater edge over Taco Bell. The value someone will be willing to pay for a Taco Bell burrito will be less than the value Chipotle has created with their better quality ingredients, hence creating a greater economic value. III. Assessment of Alternatives How could Chipotle effectively approach their key problem which is Taco Bell’s new Cantina Bell menu? What seems to be the main concern for Chipotle is that Taco Bell is trying to provide a similar product for half the price. Some of the alternatives available to Chipotle to are: †¢ Buy low cost goods to reduce prices using Concentrated Animal Feeding Operations (CAFOs) †¢ Another option could be to offer a smaller burrito for a smaller price, or to include less amounts of meat as Taco Bell does †¢ Continue doing what they do best and differentiate themselves Should Chipotle buy low cost goods to reduce prices using Concentrated Animal Feeding Operations (CAFOs), it would allow them to offer menu items at a lower cost to the consumer providing greater competition between them and Taco Bell’s Cantina Bell menu. However, in doing so would contradict their philosophy of providing the best quality ingredients in their food. In doing so, it will change CMG’s strategy from being a premium product and higher price to a cost leadership strategy and at the same time reducing the value of its product. Another option could be to offer a smaller burrito for a smaller price, or to include less amounts of meat as Taco Bell does in its Cantina Bell menu. This would also allow for cost effectiveness on both the consumer and Chipotle’s side, however, it would go against CMG’s mission statement of being â€Å"Food with Integrity†, lower its value and become a cost leadership strategy as opposed to being a premium product and higher price. A third alternative is for CMG to continue to compete effectively by doing what they already are doing which is differentiation based on quality and sustainability. This approach supports its philosophical message of better food for the consumer and community as well as being environmentally conscious. This allows CMG to maintain its values and remain within their strategy segment. On the contrary, this alternative force Chipotle to increase their menu prices while reducing its consumer surplus. IV. Suggested Course of Action After carefully analyzing the different alternatives, the best course of action is to continue to compete effectively on differentiation based on quality and sustainability given the mounting competitive and sourcing challenges. Even thought Taco Bell’s new menu seems like a significant threat they are far from creating the same value and reputation Chipotle has created since it opened its first restaurant in 1993. Not only does Chipotle provide the freshest and best ingredients with a bold flavor, they are setting themselves apart from any other restaurant chain and main competitor since they continuously are working toward better practices. They continue to push to sustainable sourcing like getting their meat form non Concentrated Animal Feeding Operations (CAFOs) while at the same time contributing to the promotion of good animal health and fighting against animal abuse. In addition, CMG buys products from local farms, builds restaurants to be eco friendly and LEED certified (leadership in Energy and Environmental Design) while trying to keep the cost and price of other items down. As their value statement proclaims, â€Å"Food with Integrity† is a mission of serving good quality food with inputs sourced using sustainable farming practices. Even thought new threats like Taco Bell’s Cantina Bell menu are presenting a challenge there will always be competition. CMG upholds strong beliefs to do what is best for the environment and for its communities in order to provide the best products to its consumers. This is precisely why they have grown so fast from the opening of their first taqueria, to the capital infusion from McDonald’s, to its initial Public offering (IPO.) They have been the fastest growing chain in the last decade and just like any fast growing business, regardless of their success, they will reach a slower growth as they approach maturity. There will still be opportunity for expansion. Chipotle is certainly heading toward a different direction than their competitors making them stand out and become a lot harder to imitate. This alternative is truly the only logical option for Chipotle as it continues to enforce its philosophy of providing â€Å"Food with Integrity.† There will always be competition between companies and products, however, if Chipotle chooses another route for combating this rivalry with Taco Bell, it would not allow itself to differentiate from them. V. Key Takeaways Before reading this case, I knew nothing about Chipotle but after reading it I am quite impressed by the approach CMG has taken choosing to go a different route most companies are afraid of doing because of higher cost prices. I was equally impressed they choose organic products, to buy from local farms, being against massive animal feeding as well as animal cruelty and that they are eco friendly and are looking to make all their restaurants like this. Of course, I should also mention that one knows one will be eating the best ingredients and most fresh available foods. I am confident as the values of this company are brought to the attention of more of the public, Chipotle will reach a bigger market share as the public demand will rise. I would also predict other companies and restaurants will follow similar suit. As mentioned earlier, there will always be competition in business, but a firm must find their differentiation advantage. As individuals become more educated and understand the factor facing the environment people will be willing to make a change and help make a difference.

Importance of Being Ernest :: essays papers

Importance of Being Ernest Oscar Wilde The world has seen many talented literary writers. One of the more famous appeared in the late 19th century. Oscar Wilde was born in Dublin, Ireland on October 16, 1854. His life produced award-winning poetry and highly acclaimed plays. Although he had a troubled childhood, Wilde gained large popularity for his outlandish wit and compelling personality. Despite his overwhelming public appeal as a playwright, Oscar Wilde ultimately died a sad and lonely death. Oscar Wilde grew up in small house in Dublin, Ireland. His father was a well-known eye surgeon, and his mother was a poet a writer. On February 14---St. Valentine's Day--1895, London was choked with a major snow storm. But this could not prevent the opening night of The Importance of Being Earnest, at the St. James's Theatre, from being a major social event. This was in part due to the stunning popularity of Oscar Wilde in the theatre: The Importance of Being Earnest was Wilde's fourth popular West End play in only three years, and An Ideal Husband had only opened a month before and was still playing to packed house at the Haymarket Theatre a few blocks away. Fashionable London was out in force, in their most elegant clothes. As a tribute to Wilde's dandified aestheticism, women wore sprays of lilies as corsages; and many young men wore lilies of the valley in the buttonholes of lapels of their tailcoats. Wilde spent most of the performance backstage, but he was nevertheless dressed in what one biography called "the depth of fashion": "his coat had a black velvet collar; he carried white gloves; a green scarab ring adorned one of his fingers; a large bunch of seals on a black moir ribbon watch chain hung from his white waistcoat; and, like the young men in the stalls, he wore lilies of the valley in his buttonhole." Audiences came dressed in evening formal to opening nights then; in fact, you had to wear evening formal dress any night if you wanted to sit in the stalls (what we call the orchestra) or the dress circle (the first balcony). And this was true not only at the St. James's Theatre but throughout "Theatreland," the entertainment district in the West End of metropolitan London.

Melatonin :: Pharmacy Neurology Sleeping Papers

Melatonin: The Myths and Facts Melatonin is a hormone produced in the pineal gland. The pineal gland is about the size of a pea and is located in the center of the brain (http://www.milatonin.com/melfaq.htm). Melatonin is secreted at night or in the dark (http://www.ceri.com/melaton.htm). It is used to regulate the sleeping cycle. It is also found to correlate with a lot of other functions and problems in the body. Because of its many uses, melatonin is being manufactured by pharmaceutical companies as a dietary supplement. People are using it to treat everything from jet lag to cancer. There have been many studies done on the effects of melatonin. The bulk of the studies have been done on the effects of melatonin on sleep and on treating jet-lag. The findings show that melatonin is proven to be an effective sleep aid and also help alleviate jet lag. Melatonin is a substance that the public is taking without being knowledgeable about its benefits, side or dosage. Many companies manufacture melatonin. There are two kinds of melatonin available, synthetic or natural. It is recommended to take the synthetic time release formula. It is the closer to the molecular make-up of melatonin and is made with pharmaceutical grade ingredients. Natural melatonin may contain animal parts through which viruses and diseases can be carried (http://www.teleport.com/~jor/#1). What is being said about melatonin Melatonin and Sleep Melatonin is used most frequently for sleeping troubles and jet-lag. By differing the amount of exposure to lightness and darkness, there is a possibility of abrupting the sleep/wake cycle. It is believed this change results from varying levels of melatonin being produced. Taking melatonin is thought to induce sleep. It is found to work best when taken between twenty to forty minutes before bedtime. Low levels of melatonin seem to impede or disrupt sleep (http://www.readysorf.es/lifeplus/ingredients/p2.html). Without rising levels of melatonin in the evening, it is difficult to fall asleep (http://www.liberty.com/home/appaloosa/mel.htm). The peak of melatonin production appears to be at 2:00 a.m. Melatonin levels rise when the sun goes down and decrease after 2:00a.m. (http://www.ceri.com/melaton.htm). By taking melatonin tablets before bedtime, one can supplement their melatonin levels, making sleep come more easily and sleeping more consistently. Melatonin and Jet Lag Melatonin is also used to relieve jet-lag. Jet lag occurs after experiencing rapid, long distance travel through different time zones. Other behaviors that produce symptoms similar to jet lag are working all night shifts, staying up all night and working multiple shifts.

Mass-elite theorists and subcultures

Academic writing is usually best when it takes a dispassionate attitude to its subject; when it reviews the several contesting scholarly opinions around a question, before judging the value of each of them. But sometimes a writer is given a question that allows him to write destructive criticism, and to champion the merits of one argument only. This present question is such a question. If one takes a supercilious attitude towards it then he might expel it at once by arguing that neither Matthew Arnold nor F. R. Leavis – men who sought the promotion of culture through the study of high literature and the reform of education – would have descended at all to study the subcultures of Goths and Trekkers. These groups have produced no serious literature and they have done little to reform education. And so one can easily cement such a fierce attitude into a strong essay – though one that would sadly be very short and unmarkable! If instant dismissal is not appropriate, then a writer who has studied Arnold’s and Leavis’s definitions of culture can argue ceaselessly that neither man would have thought Goths and Trekkers a positive development for culture. A short statement about definition. There are of course manifold definitions of culture. Many recent writers define culture in terms of mass-culture, within which all groups and subcultures belong. If culture is defined like this then Goths and Trekkers are both part of culture and can be said to expand culture by pushing it wider and making it more diverse. Arguments like this are possible; but they are not possible for our present question. In this essay one has to measure these groups against the definitions of Leavis and Arnold only; and leave aside the merits of any modern definitions. Let us then examine the definition of Leavis and Arnold. Matthew Arnold famously defined culture as to ‘†¦ know the best that has been said and thought in the world’. Someone who is cultured has learnt to perceive beauty, perfection, truth and justice through literature and art. In Culture and Anarchy and Essays in Criticism Arnold argues that culture is centered upon education: thus the expansion of culture is possible only if it is accompanied by an equal expansion of education. So: somebody who is highly cultured is also highly educated. F.R.  Leavis had a very similar definition of culture. Leavis argued even more explicitly than Arnold that there is an unbreakable bond between knowledge of the humanities and the acquisition of culture. As G. Steiner says ‘The commanding axiom in Leavis’s life-work is the conviction that there is a close relation between a man’s capacity to respond to art and his general fitness for humane existence.’ Despite the esoteric sound of these words they do say something vital about culture. The key word is humane. Someone who has studied great works of literature tends to have better judgment and is kinder to his fellow man than people who have not. Leavis says ‘†¦ thinking about cultural and social matters ought to be done by minds of some real literary education, and done in an intellectual climate formed by a vital literacy culture’. In short: a healthy culture and society depends upon a large number of its citizens studying and thinking about the classics. Leavis famously defined these arguments in his controversial Richmond Lecture – should we say polemic? – against C. P. Snow. The lecture is Leavis’s proposal for the future of culture in England. Leavis wanted a small, economically weaker England that would be highly literate and cultured — instead of a huge commercialized and capitalistic society that would be less literate. Thus we see in Leavis, as in Arnold, a definition of culture as a society that knows intimately great works of art. According to this definition, any group that progresses culture must go beyond the culture that has gone before. Do Goths and Trekkers then add to what we can learn from Homer, Shakespeare and the Bible? (This is a fair question if measured by the definition above). The answer must be no. The Goth and Trekker subcultures have not produced one serious piece of literature or music; even if one stretches Star Trek into some definition of art, the movies and show are not the invention of Trekkers, but the object of their devotion. Goths claim to have a passion for literature; but this passion has not created any literature of their own. Likewise – even though it is not one of their aims – neither of these groups has done anything to reform education or our universities. We cannot study Goth culture from its literature, because there is not any. But we can examine some of the statements of Goth members to see whether there is any sign of culture as defined by Leavis and Arnold. The following article called ‘A Short Treatise on Goth subculture’ is taken from the internet. The author, Chameleon, says that Goths are defined by ‘a morbid sense of humor’, ‘appreciation of the darker side of life’, ‘tolerance of lifestyles considered weird by the masses’ and an ‘apolitical attitude towards society’. Rus Haslage, the President of the International Federation of Trekkers, says that the philosophy of trekkers is that ‘†¦everyone is different, and it is those differences that make us special. And, it is those differences that make meshing our sparks even more beneficial to us all.’ In both these statements the common feature is vagueness of meaning and purpose. Goths and Trekkers feel some solidarity with each other in their interest in the ways of the Goth or Star Trek; but there is no clear or precise thought about the identity and purpose of these groups. To be fair to each group neither claims to add to the wisdom that the great works of literature and art that the West has accumulated; but, if we judge this admission of non-achievement strictly according to the definition of Leavis and Arnold, then the existence of such groups has either no effect or a regressive effect upon culture. Bibliography Books: P. Hodkins,   Ã‚  Ã‚  Ã‚  Goth: Identity, Style and Subculture M. Arnold,     Ã‚  Ã‚  Ã‚  Culture and Anarchy M.Arnold,  Ã‚     Ã‚  Ã‚  Ã‚  Essays in Criticism H. Jenkins III, Star Trek Rerun, Reread, Rewritten: Fan Writing as Textual Poaching F.R. Leavis,   Ã‚  Ã‚  Mass Civilization and Minority Culture, (1930) F.R. Leavis,   Ã‚  Ã‚  Nor Shall My Sword: Discourses on Pluralism, Compassion and Social Hope (1972) G. Steiner,  Ã‚  Ã‚  Ã‚   Language and Silence, Faber and Faber, 1967 Websites: www.iftcommand.com www.religioustolerance.org