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.