Category Analysis of Sports and Energy Drinks In Hong Kong

Category Analysis of Sports and Energy Drinks in Hong Kong Introduction Our company, Otsuka Pharmaceutical Co., Ltd, is planning for a product strategy to its product: Pocari Sweat. Pocari Sweat is a grapefruit-tasting, non-carbonated sweet beverage and is advertised as an â€Å"ion supply drink†. It is designed to increase endurance, replace electrolyte loss or prevent dehydration when exercising for long periods of time. Pocari Sweat is well-recognized by the local people, especially to the athletes. Category Attractiveness Analysis Category Factor The product category we defined is the Sports and Energy Drinks. We gained the first mover advantage when the product was launched at 1980, which we are the market leader which has a off-trade†¦show more content†¦Maintaining growth in the market is also the main objective of Coca-Cola Company in Aquarius. Although Aquarius is a new entrant to the market since 2011, it has about 5% of volume brand shares in the market in two years. With the financial background and the brand image of Coca-Cola Company, it raises the brand awareness of Aquarius by keep involving in the public event, in order to attract the sportsmen to buy their products. Aquarius would be the main competitor in the field of isotonic rehydration sports drink. Conclusion The Sports and Energy Drinks market is attractive, as the market size is constantly growing, the threat of new entrant is low, the pressure from substitutes is low and the profit variability is low. With the continuous sports and healthy lifestyle promotions by both government and non-government organizations, they will boost up the sales of Sports and Energy Drinks. In the Sports Drinks market, Pocari Sweat is the market leader with 43.8% of brand shares of total in volume. People prefer buying Pocari Sweat for recovery after exercising comparing with other related products. Aquarius is the closest competitor related to our product. 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The Youth And Collegiate Students - 757 Words

Today we see that the work Dodds and others established has allowed organizations, such as Fellowship of Christian Athletes (FCA) or Athletes in Action (AIA) to develop. These organizations are targeted toward the youth and collegiate students (Mathisen, 1990). The Professional Athletes Organization (PAO) was also founded for professional Christian athletes. This organization provided athletes with resources to help them and their families grow in their faith and become an ambassador for God. Integrating religion into sports has created an environment that has kept the youth from leaving. These young people see the fun that is associated with the Church and get involved in the sporting activities. People have become interested in what†¦show more content†¦Sports in today’s society has become highly influenced by the commercialization surrounding it. Modern media outlets has increased the visibility of sporting events and has created the increased popularity of sport. Sporting events is not the only aspect of sport that has seen an increase in visibility. Athletes have also seen their popularity heightened by the spectator’s easy access through the media. This has created a platform for athletes to use. Some take advantage of their platform and do good things with it while for others the spotlight is too much and they fall under the pressure. This rise in exposure has produced an opportunity for athletes like they have never had before. Athletes are seen taking advantage of their situations. Many athletes have foundations or host charity events in the community. Russell Wilson, quarterback for the Seattle Seahawks is a devout Christian and promotes his Christian faith on and off the field. He is known to express his faith on social media and does not shy away from professing his faith when the cameras are on him. In conclusion the motivation behind prayer consists of several components. Prayer is universally used as a coping mechanism. When people are faced with uncertainty they turn to prayer for answers. Religion has been practiced for centuries in every part of the world. Europe is no exception and historically views the traditions of the Church. When changes began to take place within

Samsung and Coca Cola Marketing Case Study-Free Assignment Sample

Question: Discuss about theMarketingfor Samsung and Coca Cola. Answer: Introduction The current report revolves around the marketing that are effectively used by two businesses in the Australian market. The report is prepared based on two case studies that are about Samsung and Coca Cola. The case studies were selected from the peer reviewed academic journals. With the material and information provided in the case studies, the report demonstrates how these companies gained competitive advantages through the implementation of the marketing strategies. Likewise, the report also provides a theoretical analysis of the reasons for the achievement of the competitive advantages. The first company Samsung was evaluated in 2007 with the case study namely, which reflects on the competitive advantages gained by the company through the executive of global expansion strategy. Likewise, the second company Coca Cola was reviewed in 2014 with the case study namely. The case study describes how Coca cola reforms its strategies in the global market and gains success. Description of the Case Studies Samsung- Samsung has just been named as the world leading consumer electronics band and it is acknowledge leader in the digital convergence revolution. Furthermore, since the foundation in 1969, the brand Samsung has effectively transitioned from an analogue driven product range to a cutting-edge and leading digital innovator, which presently has become worlds leading manufacturer of electronic products. The case study helps to learn that with increasing sales of $US 36.9 billion over 75000 employees in more than 75 countries (Kim 2007). For implementing the approach of competitive advantages and innovation, Samsung has used the approach to accomplish global competitive building the layers of advantages, which indicates continuous expansion of competitive advantages that ranges from low cost wage expense to increasing global brands. Samsung implied the approach for decades and the brand has developed the strategic platform for business growth, which is completely different from the p resent one. The company emphasized on catching up the dominant market in Western countries as well as Japan through: investment in production system, acquisition of important technology know-how and being competitive in the global market. Coca Cola- The case study published in the reviewed journal helps to learn that overall revenue of Coca Cola is around US$35 billion as well as overall income o US$11.8 billion in 20110. The total workforce of the company is 139600 and the organization sells its products in more than 200 countries. In order to gain competitive strategies, the brand used multiple strategies such as marketing and branding, global strategy and new product launch strategy that helped the firm to gain competitive advantages and reinforce its position in the market. As opined by Vavere (2014), the beverage giant has implemented its organizational capability to implement global strategy using a mixture of central as well as local marketing functions to accomplish maximum marketing strategies and distributions effectiveness. Evidence of the Marketing Related Success Samsungs wining marketing strategy- The major strategy of brand is to develop the internal strength of the firm. The employees of the firm hold a sense of the crisis while going well and they attack when the crisis occurred (West, Ford Ibrahim, 2015). The quality based management of Samsung emphasizes on the technology resource that is driving the force for forming the highest quality. On the contrary, the quality-based management of Samsung is particular related with the significant enablers that are known as human as well as technology. In order to gain the competitive advantages, Samsung expanded is production system in systematic reverse order. The organization continues to add to layers of advantages by getting into the market segment in which it could communicate on technological capabilities. For example, Samsung particular selected the television segment as in initial target market to get into, which for years was on the declining stage in developed countries. The firm took the advantages of its abundant labors and cheap labor cost and then firm implemented the initiative of launching television at the mature stage. For each stage, the electronic giant Samsung effectively selected its skimming pricing strategies to manage its marketing positioning. The strategic choice of Samsung of beginning low end is based on three different environmental contexts prevailing later: low national earning, limited buying power of the domestic market, joint venture partner that do not share technologies in high-end product range as well as the availability of target export market particularly for low-end models. Competitive marketing strategies applied by Coca cola- In order to dominate the global market and gain competitive, the firm serves consumers, customers, bottler s as well as the communities. As put forward by Vavere (2014), Coca Cola creates competitive value by implementing the comprehensive strategy based on six different beliefs such as Consumer demand drives everything Coca Cola do and serving the customers with an increasing selection of the non-alcoholic beverage drink that people could drink throughout the day. Furthermore, to reinforce the position in the market, the brand uses the strategies of developing quality of products, expanding the target market, developing attractive brand name and brand differentiation. The beverage firm uses the pricing strategy based on the seasons; this means they develops the pricing strategy in accordance with the season. For example, the in summer the prices of Coca Colas beverage products would be little high while in winter, the brand redu ces the price of the products maintaining their sales and profits. Providing the Detailed Analysis of Achieving Marketing Success Ansoff Matrix and Samsung- With the existing models and the market, Samsung placed its products and services into different phases of Ansoff Matrix. Market penetration- This usually involves increasing market share with both existing as well as new products. Hence, Samsung among its different categories of products Samsung increases the market share in Asian countries with the developed LCD and LED television, which are not so expensive (Kim, 2007). For example, Samsung launched its Smartphone by providing 15% cash back with bank credit cards and no processing fee. Figure 1: Ansoff Matrix (Source: West, Ford Ibrahim, 2015) Product development- Hence, the organization develops new products for existing market that could effectively meet customer requirements (Kotler et al., 2015). The launch of Samsung LCD TV was affordable. The product was introduced for the middle-income families. Before the launch of this product, Sony and Videocon were very expensive. Market Development- This strategy enables the company to rely on the new market with the existing products. Samsung implemented this strategy of launching its LCD TV in Asian countries like India. Since, the launch of first LCD television in 2006, the brand considered Indian market as the potential market, whereas the other brands like Sony and Videocon considered Asian market as the poor market for such products (Zhu Chen, 2015). Diversification- This strategy enables the company to develop new product for the new market. This strategy includes the innovation; thereby, it is risky. Samsung first launched Smartphone in 2009 in Asian market, which was a new market. The product was highly accepted by the people in Asia (Kim, 2007). Besides the stylish and sleek body of the Smartphone, the product includes the many features, which were never introduced before in the market. This strategy helps the firm to become leading electronic gaunt with highest market share. The above-discussed Ansoff matrix strategy helped Samsung to gain competitive advantages and increase market share but in the present days, the entry of HTC, Sony and other electronic brands with same products shifted the market of Samsung aside. Ansoff Matrix used by Coca Cola Market penetration-This strategy helps to develop the market when the firm sells and presents the products to existing market. As put forward by Czinkota and Ronkainen (2013), the competition could be in pricing, promotion or distribution. The brand Coca Cola helped people to fight obesity in the global market. Since the beginning in 1982, the outcome of developing trend towards dieting as well as healthier living, the diet coke for was become a highly successful product for the brand Coca Cola, which helped to increase market share. Product development-while applying this strategy, the organization develops new product and sell them in the existing product. Coca Cola developed new product as Fanta to develop the market share (Vavere, 2014). The enhancement of new flavor sparkling drink by Coca Cola was as the direct outcome of listening to customers. Market development-Market development strategy helps the firm to sell the existing product in new market as well as obtain new range of customers to increase sales. Coca Cola expanded its vanilla version in UK market after US. After being successful with the launch of diet Coke in US market, Coca Cola decided to launch their new Vanilla flavored version in UK. Figure 2: Coca Cola Ansoff Matrix (Source: Vavere, 2014) Diversification- As put forward by Vavere (2014), diversification strategy is the strategy where Coca Cola developed new product and target them in the niche market. Thus, to implement this strategy successfully, Coca Cola develops 1.5 liter bottle to considering the households. It is observed that increasing number of household contained 1-2 people, which led the firm to believe that a smaller version of 2 liter family sized bottle could be popular in the market. Conclusion On the completion of the report, it can be mentioned that both of the firm have gained an enormous popularity in the global market. The effective implementation of the strategy helped the firm to gain competitive advantages and strengthened their position in the market. Theoretical discussion helps to learn how these organizations uses the strategies to stand firmly in the target market. The discussion also helps to learn that market strategies should be developed and implemented based on the situation arise and the nature of the market. Reference List: Amine, L. S., Raizada, D. (2015). Market Entry into the Newly Opened Indian Market: Recent Experiences of US Companies in the Soft drinks Industry. InProceedings of the 1995 Academy of Marketing Science (AMS) Annual Conference(pp. 287-292). Springer International Publishing. Chan, H. K., Wang, X., Lacka, E., Zhang, M. (2015). A Mixed?Method Approach to Extracting the Value of Social Media Data.Production and Operations Management. Czinkota, M. R., Ronkainen, I. A. (2013).International marketing. Cengage Learning. Frynas, J.G. and Mellahi, K., 2015.Global strategic management. Oxford University Press, USA. Grant, R. M., Jordan, J. J. (2015).Foundations of strategy. John Wiley Sons Kim, R. (2007). Samsung's competitive innovation and strategic intent for global expansion.Problems and Perspectives in Management,5(3), 131 Kotler, P., Burton, S., Deans, K., Brown, L., Armstrong, G. (2015).Marketing. Pearson Higher Education AU. Lin, C., Chang, C. C. (2015). The effect of technological diversification on organizational performance: An empirical study of SP 500 manufacturing firms.Technological Forecasting and Social Change,90, 575-58 Vavere, J. (2014). Coca-Cola LifeHow New Strategies Help the Company to Maintain Dominance in World Markets. West, D., Ford, J., Ibrahim, E. (2015).Strategic marketing: creating competitive advantage. Oxford University Press. West, D., Ford, J., Ibrahim, E. (2015).Strategic marketing: creating competitive advantage. Oxford University Press Zhu, Y. Q., Chen, H. G. (2015). Social media and human need satisfaction: Implications for social media marketing.Business horizons,58(3), 335-345.

The Time Travelers Wife Review Essay Example

The Time Travelers Wife Review Paper Essay on The Time Travelers Wife This book appeared and disappeared, uskalzyvala of my hands for almost two years. Bizarre, strange. Filled with poetry. Chamber bestseller. Manifesto of the present. The language is simple and schematic. It does not poetizatsii word, magnificent style and sound, but every now and then between the lines there are smiles, glances, sighs, which cling and tickle, and intrigue. The bizarre story that at first quite confusing mess times a kind of origami and then turns slightly crumpled sheet with notes from yesterday, today and tomorrow. Them and pulls read: some briefly, some carefully and with a slight smile in the right corner of the lips. Feel the texture of the paper with your fingers. Inhale her scent This is a game -. Unhurried, giving the opportunity to think, to look around, and then make a decisive gesture. Live like the ringing of a small bell. Something like a phantasmagoria of chess in three dimensions with glass boards with satin and transparent cells We will write a custom essay sample on The Time Travelers Wife Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Time Travelers Wife Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Time Travelers Wife Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The taste of this book -. Shamanic Martini and cold pieces of fragrant pear. And Spring Water The first part of the book -. Stroki.Rezkie ink. Brittle. Lodge on the milk-white paper thick and pleasantly rough. The story is similar to the creation of black-and-white graphics. It has no time. Just search for throwing. All events take place on the border between chaos and order idyllic. Akin to the mechanisms operating at idle: it can stop at any time. Something could go wrong. And then it breaks the whole story. But it does not feel like it. Because the black-and-white circuit is reviving every time discontinuously. The main character gets out of his present into the past or the future, just as real, true and, in fact, form its character The second half of the novel -. Thats the beauty of reality. Monochrome painting, created a thin pen, filled with colors, details and nuances of cute trinkets. . All that is called life According to the narrative artery blood rushes A drop of blood in a bowl with milk -. It is desirable child, its a pain, anger and anxiety, it is love. All in one, the whole world in one drop of The book captivates and invites her to read -. Faster. Or slower. But not to disturb the harmony. With its stunning simplicity subtlety shaded geometric patterns. Fabulous in the novel blends with everyday. The book is filled with the sounds, tastes and smells of life. Its the little things. Touch! Yes, its a book, touch. All shades gradually touch, feeling, cognition:. From the light breath of wind on the skin to touch your fingertips, from a handshake to a gentle kiss from a friendly embrace to passionate love game Novel Audrey Niffenegger a hymn to the instant and its values. The story of each clue, about the purpose and meaning. In other words -. Of Love There is nothing you will not say, imagine all by herself, I do not want you to be able to plan it, it will be when the time comes, and it will come we will again see, Claire.. And yet live life to the fullest, whether in this world, which is so beautiful time nothing Henry .

HIPAA THE IMPACT ON HEALTHCARE essays

HIPAA THE IMPACT ON HEALTHCARE essays Many different things have impacted the medical community in recent years including technological changes that have facilitated greater communications and medical discoveries. From a legislative perspective, the enactment of HIPPA rules and regulations by far is one of the most impactful. According to the American Medical Association (AMA), HIPPA "brings the most sweeping changes to healthcare since the creation of Before discussing the changes it is first critical to analyze what exactly HIPPA is. HIPPA stands for the Health Insurance Portability and Accountability Act of 1996, also known as Public Law 104-191 (HIPPA Group, 2002). HIPPA has accomplished the following related to healthcare:  ª Ensures access to health insurance, and also guarantees portability  ª Provides continuity of healthcare insurance coverage and prevents and strictly prohibits discrimination  ª Works to protect confidential health information and medical records  ª Enables patients to have more control over their records  ª Self employed persons are allowed health insurance tax deductions  ª Provides for better healthcare efficiencies HIPPA has affected the healthcare industry in a variety of ways. One manner in which it has impacted health providers is in the way they conduct business electronically. E based business and services are becoming increasingly popular in part due to the internet. Healthcare organizations can now share information about patients, store records and share insight related to patient conditions via electronic communications. As anyone knows however, due to security issues and ease of hacker access on the internet, it has become increasingly important that healthcare transactions be monitored from a safety and privacy perspective. HIPPA legisl...

Free Essays on Jobs

per minute. ... Free Essays on Jobs Free Essays on Jobs The opening for a â€Å"Finance Associate† at Ryan Beck & Co. interests me and I would apply for the job because of many reasons. First of all, on the company website, it states that this is a job for someone seeking growth in the career and has a desire to succeed. I believe that I am an over-achiever. I will always seek to do better than my schoolmates or improve on my past accomplishments. I will practice doing calculus problems over and over until I know the formulas â€Å"like the back of my hand†. Second, the job description says the job will involve budgeting, corporate planning and risk management. I have always been able to budget my time, resources, money, and etc., plan out daily activities, and decide on which decisions would be risky or not to act out. I have had my own checking account for almost over two years now and have never went below the required balance and get a fine. I have held a part-time job ever since freshman year, play a sport every season during school, and maintain a 3.0 grade point average throughout high school. I feel that this job would be a good job for me to obtain because of my education in the Accounting/Business courses I have taken. Job Article #2 This internship at CIRI seems to be a fundamental background to have before starting my career. My knowledge of Accounting, especially Financial Accounting, could be rated â€Å"top-notch†. I was at the top of my class while I was enrolled in the course, and always helped others when it was needed. I also have a good knowledge of computer programs behind me†¦I have strong skills in Microsoft Word and Excel. I use those programs on a weekly basis for my courses at school as well as for personal reasons. Usage of a calculator has always been easy for me when I need to use them and this is one of the skills/abilities listed for the job. The computer courses I took in high school and college has enabled me to type up to 60 words per minute. ...

Analysis of a Work of Art Essay Example | Topics and Well Written Essays - 500 words

Analysis of a Work of Art - Essay Example Upon careful analysis, one can understand the techniques used by the artist as well as understand the subject matter that he tried to depict. The paintings were bought off by the museum at an auction, which sold the various components of art that existed within the villa since the late 1900. The villa was thought to be owned by Publius Fannius Synistor and Lucius Herennius Florus, however, there is no clue as to who was the first owner and who it was that commissioned the paintings (JSTOR 17). This work of art belongs to the Late Republican Roman period, somewhere between 50-40 BC (The Metropolitan Museum of Art 1). The work of art reveals a quite impressive garland made out of fruits and leaves, which has been suspended from a â€Å"brilliant wall of simulated masonry† (1). The garland has a sacrificial bull’s head, that is, the bucrania, from which a red thread hangs tied to a wicker basket that contains ivy leaves and out of which a snake is uncoiling (1). The Metropolitan Museum of Art. "Works of Art: Heilbrunn Timeline of Art History."  The Metropolitan Museum of Art. N.p.,  2014. Web. 19  July  2014.

Organizational Culture Essay Example | Topics and Well Written Essays - 500 words - 4

Organizational Culture - Essay Example As such, to establish an organizational culture that embodies the goals of the firm, one would first ensure that there is an effectively designed mission and vision statement, as well as corporate values that would provide the theoretical framework for the kind of organizational culture that one envisions to create. If an organization is to pull together toward common goals, the members must trust one another and work in unison as a cohesive and collaborative group. Openness of information about what is happening to the company and within the company is essential. The lack of information about what is happening demoralizes people. The organizational culture should inspire cooperation and teamwork, from top to bottom, within the work setting. To shape such values, the leader has first to find those values within himself. He must supply the moral leadership in the company, preferably utilizing transformational leadership style and strategies to bring about the kind of organizational culture where people identify their interests with that of the corporation, to find dignity and satisfaction in their work, and with consequent effects on increased productivity, morale and pride in being part of the company. Given this premise, when one is in a leadership position, the kind of organizational culture that one will create would contain the necessary ingredients for manifesting a strong corporate culture, such as: (1) a widely shared philosophy; (2) a concern for individuals; (3) a recognition of heroes; (4) a belief in ritual and ceremony; (5) a well understood sense of the informal rules and expectations; and (6) a belief that what employees do is important to others (Deal and Kennedy 3-85). This information is likely consistent with those elements provided in the course notes that emphasize strong cultures where â€Å"organization’s core values are both intensely held and widely shared† (Organizational Culture 3). As such,

Physiology of Aging Essay Example for Free

Physiology of Aging Essay Aging is a process that all humans must go through, and as life expectancy increases it becomes more important to understand the intimate details to normal aging process. Maintaining health is very important to this process, the older a person becomes the more medical services is needed. Since aging is a process that begins when you are conceived and continues for as long as we live out life span, our body reflects genetic components and environmental experience. So in a genetic way our bodies has the capacity to adapt and repair as well as collect damages from disease process. In this society, we now think of 65 to 74 years old as â€Å"young old†, 75 to 84 as â€Å"middle old† and 84 plus, as â€Å" old old†. With the our age advancing all of our body’s systems eventually reduce to a slow rate while everyone’s aging experience is different, there are some generalizations that can be seen in each of the body’s systems. Skin, the primary function of the skin is to protect the organism from the environment. But as we age our skin looses it is thickness by about 20 percent. The skin becomes thin and fragile and can no longer retain internal heat. For the Musculoskeletal, muscle mass is a primary source of metabolic heat. When muscles contract, heat will generate. The heat that the muscle puts out maintains body temperature, to require normal body function. Around the third decade of person’s life span, the muscle tissue reduces in size, elasticity and strength. As a result the body gets older and muscular activity becomes less takes more to complete a task. As for the respiratory function the lungs lose elastic recoil in the lung tissues. These changes can reduce the efficiency of gas exchange and lake hard to exercise. The cardiovascular function usually shows a slowdown in the autonomic nervous system, but is usually good enough to allow moderate physical activity, throughout their lives. As for the metabolism and Endocrine with old age comes the reduction in hormone production. This reduction affects the metabolism, water, electrolyte, carbohydrate, protein, lipid and vitamins disorder is common with the aging process. Like other systems, the nervous system also changes with age. There is loss of neurons and in the spinal cord and hearing, slight, and touch is reduces depression can easily be the result of this. All and all-elderly people are at a disadvantage when it comes to generating metabolic heat. They have less muscle structure. And their skin provides less protection from heat loss. They have impaired neurotransmissions that then make them less active. This is life and its aging process, which need to keep healthy and take it â€Å"one day at a time†.

College Life Essay -- Personal Narratives Education Essays

College Life A new experience, a change from the norm, looking out for myself, and living on my own: for me this is college. The transition of high school student to college seemed immensely overwhelming and even a bit scary. The shift opened a can of worms and created challenges, both good and bad, behind every corner. Due to the change of scene, I am now dealing with the everyday acceptance of the greater world around me: the town, the people and my new life. Graduation: the last day that I would unwillingly set foot on the fields of Horizon High School. I could feel my heart beating out of my chest, and tried so hard to keep my feet moving one after the other in order to maintain my perfect stature. After the two hour wait of opening speeches, class songs, and the calling off of the five hundred plus names that were in front of me, it was finally my turn. As my row stood up and we walked towards the stage it had set in at last, this is it, I am done. My high school career ended on that night, but it didn’t close the book that is my life, it only started a new chapter, and with it came a whole slue of uncertainties. I had to ask myself, â€Å"What’s next?† The only thing that I could think of was the rest of my life, and college would start the rest of my life. With college being this important I knew that every decision that I made would affect my life in some way, and this did anything but calm my nerves. I then had the next three months to prepare for this step in my life. Once again I was a little rattled by this notion. So for the summer I prepared whenever I got a chance. I picked up bedding and storage, my roommate and I made sure that we had all of the necessary appliances (i.e. refrigerator, TV... ...t the strange thing was that it wasn’t my cocoon of a home that I missed. I had created a new life in the few short weeks that I had lived in Flagstaff. I found a family in the friends that I made, and wanted to see them again, ask them about their weekends and simply make sure that everything that I made was still there. My fears although real and still there, be it below the surface, are truly leaving. I never thought that I could feel safe and comfortable outside of the nice cushy box that I made for my self in the previous chapter of my life, but I stepped out. I ventured farther than anyone else in my family ever had gone. I have conquered my anxiety, or at least pushed it back for a while. I have faced my challenges of being out on my own, and maybe even created a few more that I cannot see yet on the horizon, but for now I am making it on my own.

Acco 310 Midterm

CONCORDIA UNIVERSITY JOHN MOLSON SCHOOL OF BUSINESS DEPARTMENT OF ACCOUNTING ACCO 310/4 Winter 2011 MID TERM EXAMINATION All sections February 11, 2011 6:00 to 9:00 P. M. |Marks |Minutes | | | | | |Question 1 |24 |43 | |Question 2 |25 |45 | |Question 3 |35 |63 | |Question 4 |16 |29 | | |100 |180 | Materials Allowed †¢ Silent, cordless calculators (financial calculators are permitted) †¢ Translation dictionaries QUESTION 1- 24 MARKS- 43 MINUTESPlease answer all parts of this question in your answer booklet PART A- MULITPLE CHOICE Select the Best Answer 1. Which of the following criteria must be met before an event or item should be recorded for accounting purposes? a. The event or item can be measured objectively in financial terms. b. They are probable. c. The event or item is an element. d. All of these must be met. 2. Which of the following is a recordable event or item? a. Changes in managerial policy b. The value of human resources c. Changes in personnel d. None of the se 3. Which of the following never affects the current year’s income statement? a. Correction of an amortization error made two years ago. b. Using raw materials in the production process c.Dividend declaration and subsequent payment d. None of these affect the current year’s income statement. 4. An accrued expense can best be described as an amount a. paid and currently matched with earnings. b. paid and not currently matched with earnings. c. not paid and not currently matched with earnings. d. not paid and currently matched with earnings. 5. If, during an accounting period, an expense item has been incurred and consumed but not yet paid for or recorded, then the end-of-period adjusting entry would involve a. a liability account and an asset account. b. an asset or contra-asset and an expense account. c. a liability account and an expense account. d. receivable account and a revenue account. 6. In posting from the general journal, an expense item was debited to a lia bility account in error. Which of the following is true? a. The net income for the period will be understated by the amount of the expense. b. The net assets at the end of the period will be unaffected. c. The trial balance will be out of balance. d. None of these. 7. Which of the following statements is not an objective of financial reporting? a. Provide information that is useful to users in making resource allocation decisions. b. Provide information about an entity’s economic resources, obligations, and equity/net assets. c.Provide information on the liquidation value of an enterprise. d. Provide information about changes in an entity’s economic resources, obligations, and equity/net assets. 8. In establishing financial accounting standards, â€Å"due process† refers to a. the process of giving interested parties ample opportunity to express their views. b. the practice of researching, creating a task force, issuing an exposure draft and establishing the new GAAP. c. the researching of the legal implications of proposed new accounting standards. d. the requirement that all accountants must receive a copy of financial standards. 9.. The purpose of the International Accounting Standards Board (IASB) is to: a. evelop a single set of high quality, understandable and international financial reporting standards for general purpose financial statements† b. develop a uniform currency in which the financial transactions of companies throughout the world would be measured. c. increase the transparency of financial reporting by achieving a single, global method of accounting.d. arbitrate accounting disputes between auditors and international companies. 10. Generally accepted accounting principles include a. specific rules, practices and procedures. b. broad principles and conventions of general applications c. underlying concepts (the conceptual framework) d. all of these. 11. Professional judgement plays an important role in Canada because a. he business environment is complex and there cannot be a rule for every situation. b. Canadian accounting standards are based primarily on general principles rather than specific rules. c. professional accountants have the experience and education that enables them to apply GAAP principles. d. all of these. 12. The exercise of professional judgement does not involve which of the following: a. the use of knowledge gained through education. b. the application of knowledge gained through experience. c. the use of ethical decision making. d. none of these. PART B ( 3 MARKS) Explain why providing information to users is a challenging task. PART C ( 9 MARKS)Presented below are three independent, unrelated statements regarding the formulation of generally accepted accounting principles. Each statement contains some incorrect or debatable statement(s). Statement I The users of financial accounting statements have coinciding and conflicting needs for statements of various types. To meet these needs, and to satisfy the financial reporting responsibility of management, accountants prepare different sets of financial statements for different users. Statement II The AcSB should be responsive to the needs and viewpoints of the entire economic community, not just the public accounting profession. The AcSB, therefore, will succeed because it will deal effectively with all interested groups. Statement IIIStarting on January 1, 2011 all companies in Canada must use IFRS. This is because Canada has extensive economic relations with the United States and all US companies are required to use IFRS. Instructions PROVIDE YOUR ANSWERS IN POINT FORM – DO NOT WRITE AN ESSAY Evaluate each of the independent statements and identify the areas of fallacious reasoning in each and explain why the reasoning is incorrect. Complete your discussion of each statement before proceeding to the next statement. QUESTION 2- 25 MARKS- 45 MINUTES For each of the following items, indicate : A. The appropriate balance sheet classification of the item B. the usual valuation of the item C.The additional disclosure required for the item, if any All of your responses should be in accordance with IFRS. 1. Common shares 8. Long-term bonds payable 2. Prepaid expenses 9. Land (in use) 3. Natural resources10. Land (future plant site) 4. Property, plant, and equipment11. Patents 5. Trade accounts receivable12. Trading securities 6. Copyrights13. Trade accounts payable 7. Merchandise inventory QUESTION 3- 35 MARKS- 63 MINUTES The following schedule was prepared by your colleague to summarize the corrections required to adjust the accounts of WNR Inc. and to form the basis of the revised financial statements that will be prepared for the years ending December 31, 2009 and 2010.    | | | | | | |   |Adjustments required: | | | | | | | |3 |depreciation expense- never previously recorded | | (3,200) | | (4,000) | |4 |Removal of unrealized gain on available for sale investments | (40,0 00) | | – | |5 |Adjust for contingent lawsuit | | | (80,000) |   | – | |Total adjustments | | | | | 111,800 |   | (74,000) | |   |Tax (expense) or saving | | | | | (44,720) |   | 29,600 | |   |Revised Net Income | | | | | 292,080 |   | 145,600 | | Additional Information: The company’s tax rate is 40%. The company has only one class of common shares issued and outstanding, Class A common shares. As at the end of 2009, there were 1,000 shares outstanding for a total value of $10,000. As at the end of 2010, the company had 2,500 common shares issued and outstanding for a total amount of $55,000. The company was incorporated on Nov. , 2008 and began operations on January 1, 2009. On December 15, 2010, the company declared a dividend of $5 per share to all its shareholders of record on that date. The dividend was payable on January 15th, 2011. It is now February 11, 2011 and your colleague, a big winner in this week’s 649 lottery draw, has suddenly quit his job, and left the country indefinitely. Your boss has asked that you review the document left and prepare the following: 1. For each adjustment shown on the schedule, an explanation of what the likely error was, to require the adjustment shown on the schedule. It is believed that all of the adjustments shown on the schedule are correct.Ensure that you explain fully the extent and effect of the error on all relevant accounts (balance sheet and income statement accounts). (10 marks) 2. For each of the adjustments shown on the schedule, prepare the required adjusting journal entry assuming that the books for 2010 are still open. INCLUDE INCOME TAXES (15 marks) 3. Using all of the information from above, prepare a Statement of Changes in Shareholders’ Equity, for the period January 1, 2009 to December 31, 2010 in proper format, including all of the disclosures required as per IFRS and Part 1 of the CICA Handbook. ( 10 marks) QUESTION 4-16 MARKS- 29 MINUTES You have just landed an interview with an exciting new start-up company in the biotech industry.As the company management is comprised solely of cientists, they have hired a local CA firm to interview the applicants for the accounting position that you are interviewing for. The company is anxious that the person they hire be technically proficient in all aspects of financial statement presentation as the rest of the management team is not well versed in the area of accounting and finance. During the interview, the CA asks you to take a short written test to explain fully, the disclosure required, for an enterprise that follows Part 2 of the CICA Accounting Handbook ( Private Enterprise Gaap) with respect to the following areas: 1. Discontinued operations ( 8 marks) 2. Statement of Cash Flows ( 8 marks) You may use point form in your response to these issues.

Supervisors: Human Resource Management and Performance Appraisals

Introduction Performance appraisals benefit the company in a variety of ways. On the flip side, they can also create difficulties if they aren’t completed correctly. Many problems within the company can arise when supervisors haven’t been properly trained on appraisals. On a bigger note, companies can also be placed in legal trouble if appraisals are done incorrectly. To avoid these issues, the Human Resource Department needs implement training to the supervisors who conduct performance appraisals. ProblemsEmployee Development Using performance appraisals for developmental purposes is one of the greatest uses of them. Employees need to be aware of their strengths and weaknesses in order to produce the best results for the company. Improvements in performance will only occur if the manager has proactive discussions and shows the employee how to make improvements. In this case, Hubert isn’t helping Harriet by fibbing on her performance appraisal. She will continue to â€Å"slip† on her duties because she might not be aware that she is doing it. Reviewing a negative performance appraisal can be a very difficult task, but needs to be done to help the employees develop within the organization.Rating employees the same on the appraisals will not benefit the company at all. Not only is he hindering Harriet’s development, but it probably doesn’t keep Neil motivated. If his performance is outstanding, his rating needs to reflect that. Hubert should be able to tell him how valued he is to the company and how much his performance is appreciated. Retaining good performers is easier when these positive performance aspects are communicated to them. When done correctly, appraisals help to increase employee development and keep valuable employees motivated.Administration UsePerformance appraisals are also used for administration use, an example being what the case represented. The way Hubert is conducting appraisals will not help manag ers when it is time to determine pay increases, decisions need to be made about promotions, transfers, and demotions, or if disciplinary actions lead to termination (Mathis & Jackson, 2011). Now that it is time to make demotions, the appraisals need to help with decisions.These appraisals are not accurate due to Hubert lack of correctly evaluating both supervisors (Mathis & Jackson, 2011, Case: Supervisors). Since there is no documented differences between the two supervisors, the appraisals are useless for administration use. â€Å"An appraiser should be required to provide justifications for the ratings in addition to appropriate documentation and information† (Smith, 2012). The company is going to have to let the better performing supervisor go in order to avoid legal issues. This could create some negative impacts for the company because the appraisal process wasn’t being implemented correctly.Legal IssuesDisparate Impact or TreatmentDiscrimination can either be in tentional or unintentional; either way it is illegal. Performance appraisal need to show an absences of disparate impact and treatment (Mathis & Jackson, 2011). Using the scenario from the case, Harriet could file a lawsuit for discrimination is she were to get demoted or laid off during the reduction in force. Since there is no documented differences in their performance, Neil should be let go due to the seniority Harriet has over him. There could be grounds for a lawsuit if Hubert decides to demote or laid off Harriet.She could claim that they fired her because of her gender, and there would be no way for the company to prove that she was the poorer performer. There have been similar cases like this. â€Å"Adverse impact statistics have also been used successfully in â€Å"Disparate Treatment† cases to support an individual’s claim of race or gender discrimination† (Ducham, 2013). The importance of training manager correctly and evaluating the appraisal system s comes to light in this case.Supervisor TrainingIt is important for companies to properly train their supervisor avoid legal issues with performance appraisals. These appraisals are very beneficial to the company and training of them should be stressed by the Human Resource Department. From the situation that occurred in this case, it seems as if Hubert hasn’t had any training on performance appraisals. To avoid situations like this from happening in the future, Hubert and all supervisors/department heads need to be trained on how to do these appraisals correctly.Mathis and Jackson (2011) pointed out some key topics that Human Resources should focus on when conducting training on appraisals. For this company, training how to communicate positive and negative feedback, when and how to discuss training and developmental goals, and how to avoid the common rating errors should be addressed (p. 347). ConclusionHubert has created a problem for this company, but has showed the impo rtance of proper training on appraisals. The company needs to evaluate their training procedure and make the appropriate changes. With a good training program in place for supervisors, the company will be able to avoid future problems with appraisals.

Ethan Frome a Story of Solitud essays

Ethan Frome a Story of Solitud essays Ethan Frome a Story of Solitude and Domestic Tragedy. Edith Whartons Ethan Frome is a domestic tragedy. The three main characters are Ethan Frome, Zeena Frome and Mattie Silver. The presence of poverty and grim silence were all present in the novel. The story takes place in a freezing winter landscape, Starkfield, Massachusetts, where the lives of all characters are constructed and developed. At each turn the circumstances of rural poverty combined with the bitterness of isolation with the people who live in the town of Starkfield lead the main characters to a life of a tragic resignation. Thence, still hugging the shadow, he edged his way cautiously forward to the nearest window, holding back his straight spare body and craning his neck till he got a glimpse of the room. (Wharton s 2) As a result of their miserable existence they grow hard and mean-spirit rarely communicating except with complaint and anger .only on rare occasions that one of the older men of the place detained him for a word. (intro.) The town folks tend to avoid them even reluctant to speak freely of the ruined lives which Ethan, Zeena and Mattie have to carry with. Even though Ethan has a piercing presence causing everyone to notice him no matter where he goes. Even then he was the most striking figure in Starkfield (Intro.) Ethan Frome lives a tragic and sad life based on solitude and oppression. He has been in Starkfield to many winters (intro.) ...

These skills are vital for administrative assistants -The JobNetwork

These skills are vital for administrative assistants -The JobNetwork Administrative assistants are some of the most versatile professionals out there. From handling personalities to keeping everything organized to running office operations, it’s a job that requires a lot of different skills at any given time. If you’re thinking about becoming an administrative assistant for the next phase of your career, let’s look at some of the most important skills you’ll need to succeed.Hard SkillsFirst and foremost, you should make sure that your hard skills are in order for a job as an administrative assistant. What are hard skills? They’re the skills that require technical or specific ability. These are easy to list because you can use very specific points. For example:Expert in Microsoft ExcelHTML coding expertiseTyping 100 words per minuteHard skills are the skills you can quantify and show easily (as opposed to â€Å"soft† skills, which are often more subjective and need more specific examples or clarification). Ther e’s no additional context necessary to show that you can use a particular type of accounting software; merely listing the software or app conveys your skill to the reader. And the good news is that hard skills are easier to build, if you want to bulk up your resume. You can take online courses in how to do complex Excel spreadsheet magic, or find tutorials on HTML and other coding languages. Whatever you want to learn, theres surely an opportunity out there to bulk up your resume.Technology SkillsAdministrative assistants need to be pretty tech savvy in today’s world. It’s not enough to be familiar with using computers in general. Your boss may depend on you to be a technical ninja in areas he or she is not. An administrative assistant should have a good grasp on software or apps in these areas:Email. Microsoft Outlook is the most common, but many companies are turning to Gmail and Slack to manage interoffice email.Maintaining a calendar. Again, Outlook’s calendar is the gold standard, but you should be able to schedule meetings, create invitations, and manage calendars. And with a growing focus in the workplace on connecting people remotely via technology, programs like WebEx or GoToMeeting help you set up videoconferences.Word processing. Microsoft Word and Google Docs are most typical, but you should be skilled in using document creation programs to create different kinds of formatted documents (like correspondence or reports).Presentations. Whether you’ll be making presentations or the people you support will be making them, chances are you’ll be expected to either organize information into presentations or create them from scratch. Programs like Microsoft PowerPoint have built-in tools and templates for creating down-and-dirty presentations, but if you want to bump your skills to the next level, you can also learn shortcuts and design elements to create ones that stand out more.Digital databases/filing systems. Pa rt of just about every administrative assistant’s job is maintaining orderly files, whether those are old-fashioned hard copies or digital records.Digital editing. Many administrative assistants are tasked with creating or editing manuals, newsletters, invitations, marketing materials, or other materials for public consumption or within the company. Having expertise in programs like Adobe Acrobat or Photoshop can make you even more valuable and add some designer cred to your resume.Productivity/project management. From project management systems like JIRA to personal organizational tools like Asana, experience using productivity software can be essential to planning, executing, and organizing projects.Administrative Support SkillsAdministrative support skills are also hard skills that help an admin support his or her team. These can include:Answering multi-line phones and routing callsFaxing documentsProcessing timesheetsTranscribing contentAccounting or billing (using progra ms like QuickBooks)Typing with speed and accuracySoft SkillsSoft skills are the skills that aren’t so easily quantified. If you want to show that you’re good at data analysis, you can list specific Excel skills. If you want to show that you’re organized or a good problem solver, it’s a little tougher. Here are the most essential soft skills you’ll need as an admin.Communication SkillsCommunicating well in person and in writing is a key element of the administrative assistant’s job. It’s a service role, which means that you need to be able to talk, email, or otherwise communicate on behalf and/or your boss. Coordination is a huge part of the job, so that means not only getting along with everyone (or fake it if you can’t quite muster genuine â€Å"like† or enthusiasm in dealing with someone), but also making sure everyone has the information they need. Clear and efficient communication, complete with good grammar, is esse ntial.Examples of communication skills:Drafting, editing, and sending correspondenceFielding phone calls and taking messagesResponding clearly and efficiently to emailsTaking notes and sending follow-up requests/summaries as neededAnswering questions or explaining processesPublic speaking or presentingWriting clean, grammatically correct (and always business-appropriate!) emailsPeople SkillsSupporting a boss (or a team of bosses) can be challenging. It often means negotiating different personalities and ensuring that everyone has what they need. As an admin, you may be interacting with all kinds of different people- other employees, executives, the public- so a calm, friendly demeanor is a helpful asset. And if your job includes handling sensitive or confidential information, you’ll need to be sensitive about how to communicate that information.Examples of people skills:Customer serviceManaging client relationshipsWriting email or other correspondence with the whole audience in mindTime Management SkillsAs an admin, you’re likely going to be responsible for other people’s time as much as your own, so being able to coordinate schedules, set reminders, and make sure things are staying on task is a crucial part of the job.Examples of time management skills:Setting deadlinesMeeting deadlinesManaging calendars (potentially multiple ones)Coordinating meeting times among large groupsSending reminders to stakeholders to keep projects or tasks on scheduleOrganizational SkillsAdministrative assistants are usually responsible for not only keeping themselves organized, but also those around them. The admin’s desk should be a calm oasis of order even when everything else is chaotic. These skills are essential, but they can be developed as well, with care and attention to both the tasks at hand and the bigger picture of what needs to be done.Examples of organizational skills:Attention to detailBilling/bookkeepingManaging calendars and appointment sPreparing for meetings, including making room, technology, or logistics arrangementsFilingTaking inventoryMultitaskingMaking travel arrangementsCoordinating and planning eventsPrioritizing tasks and projectsProblem Solving SkillsAdmins are also fixers. That may mean helping your boss troubleshoot issues or helping to solve problems around the office to make sure things are running smoothly. Being able to think calmly and critically about how to approach a situation (even when things are overwhelmingly busy or going wrong) is a skill set highly valued by just about every employer, no matter what industry.Examples of problem solving skills:Training and supervising othersManaging employee relationsProviding technical helpServing as a point person for questions or guidanceOrganizing the necessary people and resources to resolve an issue, and helping to coordinate follow-up actionsComing up with an action plan to resolve issuesAs you can see, administrative assistants need a pretty broa d range of skills in their day-to-day work. If you focus on building your skills in these key areas (or emphasizing the skills you already have), you’ll be in great shape for your career as an admin.

Convention on the Rights of the Child 1989 Assignment

Convention on the Rights of the Child 1989 - Assignment Example Subsequently, in the year 2000, two additional protocols to this convention were adopted. The first among these prohibit the engagement of children in military conflicts; whilst the second precludes child prostitution and pornography, and the sale of children. Hence, an examination of the Convention on the Rights of the Child 1989, helped me in assessing the rights accorded to the child, by the nations of the international community, against child labor. Despite adopting this convention, child labor is rampant in most of the nations of the world. The Organisation of African Unity (OAU), which subsequently became the African Union, adopted the African Charter on the Rights and Welfare of the Child. This transpired in the year 1990. The African Charter on the Rights and Welfare of the Child is to a major extent, similar to the Convention on the Rights of the Child. It bestows an elaborate system of civil, cultural, economic, political and social rights upon children. This charter emerged due to the perception of the African Union that the Convention on the Rights of the Child had failed to address several of the economic and socio-cultural issues that were peculiar to African nations. For instance, this charter unequivocally prohibited the recruitment of individuals, whose age was less than 18 years, and the employment of children in begging. Moreover, the African Charter on the Rights and Welfare of the Child provided protection to refugee and internally displaced children. This source helped me to make an evaluation of the prevalence of rights controlling child labor in Sub-Saharan Africa, where child labor is rampant in its most aggravated form. Although the majority of the nations of African subcontinent, implemented the child laws in their legislation, most of it is restricted to formal labor.

The Negatives involved in the Afordable Care Act Essay

The Negatives involved in the Afordable Care Act - Essay Example Still in the same front of Affordable Care Act, many Americans tend to lose their previous health insurance which also leads to increase their premiums for individual coverage (Health literacy implications of the affordable care act, 2010). In addition, to further adverse impacts generated by Obama health act is that business expansion became difficult due to employees working hours cut down. This is immensely contributed by employers are liable to provide health insurance to their employees this leading to reduce big business with permanent employees to small business with fewer permanent employees and others being part time employees (Health literacy implications of the affordable care act, 2010). According wall street journal the insurance plan under Obamacare has sternly limited residence of America, fewer options in regards to the preferred doctors and medical care. Obamacare tend to pay doctors a lot than any sort of coverage hence causing to multifarious tribulations with this scheme which is leading to rise in costs of the health care for every individual to afford (Health literacy implications of the affordable care act,

Localize Management in a foreignInvested company in China from the Essay

Localize Management in a foreignInvested company in China from the practical, cultural and strategical perspective - Essay Example This questionnaire is on your views regarding aspects pertaining to the "Localisation of Management", a research topic. The information collected will remain totally anonymous and confidential. Please fill in all the required details. Effort and time spent on completing it is greatly appreciated. .. ____________________________________________________________ 13. Do you think that internal programs for developing managers produce a better grade ofmanagement talent than other measures ____________________________________________________________ ____________________________________________________________ ____________________________________________________________ 14. In terms of HR cost, is internal management development a more feasible means toacquire management talent ____________________________________________________________ ____________________________________________________________ ____________________________________________________________ 15. Is the ability of a manager to understand the customs, tradition and communication stylesin working with employees important ____________________________________________________________ ____________________________________________________________ ____________________________________________________________ 16. Does management in China require the understanding of the blending of Western stylepractices, where applicable, and Chinese principles ____________________________________________________________ ____________________________________________________________ ____________________________________________________________ 17. Has converting the staff to think in more progressive terms with regard to performanceand operational style been a big hurdle ____________________________________________________________ ____________________________________________________________ ____________________________________________________________ 18. It is the policy of our company to develop managers in the

Time Travel Essay Example for Free

Time Travel Essay Time travel is one of the most interesting topic in science fiction. Time travel is usually depicted in movies such as Back to the Future, Time Machine, or Star Trek, you will see people hopping in strange machines or using a device that will take them back and forth through time. At one point almost every kids dream or science fiction fanatics vast imagination consist of some sort of time traveling to change their past or to go to the future. Time travel can fulfill our dreams of going back to the past and meeting a inspirational hero or reliving a historic event. There are many reason for why humans would love to time travel one day. You can change the past or relive a very important moment or if you are really curious go into the future. In class we watched a time travel episode where a woman who was kidnapped and raped in her teens, went back in time and killed serial killers/rapist who had been convicted and executed in the present. In theory she is killing these serial killers before they have yet to kill or maybe even think about killing someone. In the end she killed 20 men and saved 85 women. However, I believe this is morally wrong and was unjust for her to do it. She killed these men who have not killed or maybe even think about killing anyone yet to change the present. It would have been just if she actually try to change their mind about killing the victims. If you could persuade them in not killing their victims than that would have been much better, rather than killing them when they were innocent. If I could time travel I would least likely to go back to the 1930s-40s. This was when World War 2 started, a weapon of mass destruction was launched, and the largest genocide occurred, The Holocaust. A number of new technology and ideology came forth which made the war and each nation much more deadlier, for example the German Blitzkrieg, Concentration Camps, Japanese Kamikaze, and the deadliest weapon of them all the American Atomic Bomb. It would be horrific to relive this moment when many died tragically for unjust causes. The worst event of them all is the Holocaust. To relive a moment when Jews/non-Aryans were deported to concentration camps to be killed, tortured, or use as slaves would be a complete nightmare. Just looking at pictures of the Holocaust can sicken any person. If I could time travel I would most likely go back is the Middle Ages due to my long term interest in the way of life in those times. Reading The Lord of the Rings and the Games of Throne have made me love this time period even more. I am sure as kids or even know we always wanted to be a knight and do chivalrous deeds or become a king and rule over a whole kingdom. Most if not all fantasy movies/T. V shows are inspired by the Middle Ages. Many important ideology that even we use today came from the Middle Ages such as, equality, a class system, a constitution, and the dignity of labor. The idea of democracy was founded by the Greeks. They were the first nation that gave some power to the people for example, the right to vote. In a Medieval society if you were a knight that fought for his kingdom or anyone that work to supply the kingdom were seen as people of importance. There is this very important event in my life that may have change my life and made me respect myself and the people around me even more. My freshman year of high school I was enrolled in Xaverian High school. My journey to this unknown school was very tough because I felt like the new guy in town wanting to fit in and because it is a Catholic school. Ultimately I got to experience a new adventure that changed my view in society. I was born and raised as a Buddhist so going to Xaverian made me feel different than everyone else. The school mostly consist of white Catholic/Christian students which surprisingly did not make me feel uneasy one bit. However, I felt wrong while attending Xaverian because I actually tried to change the way I lived to fit in with my peers. Every day school day the class would start the day with the prayer Our Father and end it with the Sign of the Cross across your chest and I would actually do it. Unlike my classmates who has an emotional attachment to the prayer and to God I only did it to fit in. I disrespected the culture of a Catholic just to try and fit in when all of my friends in reality did not care if I was a Buddhist. I was blinded by this and in the end I transferred to Murrow to stop compromising my own religion. This definitely made me respect my own religion and the people around me even more. I would never dare change this event in my life for any reason.

Poes The Masque (Mask) of the Red Death :: Mask Masque Red Death Essays

The Masque of Red Death People don't really have that much in common, but they do have one big thing in common, that is death. Death is the one thing that no one can stop. The short story "The Masque of Red Death," by Edger Allen Poe shows how that statement is true. Poe was a man who had had many experiences with a disease that killed many people in his life, in his story "The Masque of Red Death," he uses a lot of symbolic messages to express his views and feelings on that disease. Edger Allan Poe stated out with a home life that wasn't very stable. His blood father left when Poe was about one. His mother was an actress that moved Poe's sister, brother , and himself around a lot. Then when he was three she died of tuberculoses. After his mothers death Poe was separated from his sister and brother. Poe was sent to the Allen family. Then when Poe was in his early twenties Mrs. Allen also died of tuberculoses. At the age of twenty-six Poe married his cousin Virginia. She later died of tuberculoses. His brother died of tuberculoses also. In "The Masque of Red Death," Poe uses color as a symbol. He used the colors red, blue, purple, green, orange, white, violet, and black. In the story red stand for the death that comes over everyone in the story. In Poe's life it stands for the diseases that has killed everyone important to him, tuberculoses. Blue is the color of the first room, in Poe's life it is supposed to be him. The second room in the story is the color purple, this color is for Poe's mother. Then there is a green room, this room is for his brother. There was also an orange room for Poe's foster mother, Mrs. Allan. The white room was for his wife Virginia, and the violet room for her death. Last there was the black room, which was for Poe's death. What is time? Is time something that people just made up ? Poe seems to think that it means life. In the story a clock symbolizes life. In the story every time the clock would time the hour the party would stop,

Myth on Aging Essay

There are many misconceptions when we talk about sex especially to old age generation. During the first day of class in HS 107, we talked about myths on aging. According to many people, they believed that â€Å"Majority of old people have no interest in, nor capacity for, sexual relations† (Facts on Aging Quiz). In our society, many people believe that older adults do not have sex when they reach the certain old age. Many argue that as you grow older your body becomes frail, thus, decreasing and diminishing sexual desire. Others believe that the sex â€Å"belong to the younger generations† (Schwartz, 2012). Since older adults are more prone to chronic disease, this means that we assume that they do not have a desire on having sexual intercourse. This myth persists This myth continues because not everyone has an open-mind when it comes to talking about older adults’ lifestyle. Many people believe that older adults should stay at home because they are fragile, and should not have any sexual thoughts anymore. Most of us believe that older adults that have sexual intercourse can give complications and might risk their health. Many younger generations including college students feel that it is uncomfortable when talking about older generations having sex. â€Å"College students were more surprised and disgusted by incidents of sexuality of those who were 70 to 75 than those who were 30 to 35† (Lochlainn & Kenny, 2013). Many in younger generations do not believe that older adults still have sex, and they feel appalled when somebody talks about it. Not only our generation avoids this issue, but the health care field as well. Langer-Most and Langer (2010) showed results that many doctors show very little interest when it comes to talking about sexual interaction with older adults. Many of them argued that this population does not have sex occasionally and it can be risky for their health. According to Connolly et al. (2012), when they asked physicians on whether they ask their patients about they sex life, they replied as being embarrassing for their profession. This is appalling of how a health care provider does not talk about sexual interaction when it comes to older generations. Because of embarrassment, many people closes this discussion and over generalize that older adults does not have any interest or have sex at all. The Reality Older Adults have interest and capacity for sexual interactions. Despite of getting older, many people still have sex whether younger generations like it or not. Regular sexual activity is a normal event, as you get older. There are several evidences that older generations tend to have sexual relations. According to Connolly et al. (2012), the study found that, â€Å"Among respondents ages 75-85, 54% of sexually active person reported having sex at least 2-3 times a month, and 23 percent reported having sex once a week or more. † This shows that our myth is not true that older adults do not have any interest when it comes to sexual interaction. Aging does not mean that once you hit a certain age, you will stop having interest on sex. Bradford and Meston (2007) accentuates that â€Å"Sexuality in older adults is often misunderstood, misrepresented or simply invisible. † We tend to avoid these conversations. Many of us over generalized and judge older people when they tell us that they have sex. Many people are being judged, which is harder for them to open and ask for help with these types of issue. We believe that older adults having sex is not necessary. However, according to Bradford and Meston (2007) studies have shown and according to â€Å"National Council on Aging (2005) reported that 71% of mean in their 60s and 57% of mean in their 70s engaged in sexual activity at least once per month. The studies have shown that there are greater amount of older adults that have sexual relations that we have normally expected. For older adults, it is normal for them to have sex; though we do not believe that this is true. Bradford and Meston (2007) explains that according to â€Å"American Association of Retired Persons reported that 62 % of mean and 51% of women between ages 60 and 69 believed that sexual activity is an important component of a good relationship. † Their study have shown older men and women have sex in order to continue their good relationship with their significant other since their intimacy is not the same as before. It is a positive aspect to have sex with your loved one when you get older. This way, you both can still connect despite of what you experience while getting older. As you grow older your body tends to slow down, which makes it harder to have sex when you suffer with some illness. However, this does not mean that you cannot have sex when your body starts to weaken, as you grow older. Mauk (2008) argued, â€Å"Normal aging changes include [†¦] diminished sex hormones. † Our sex hormones decreases as you grow older, but this does not mean we completely stop or does not have interest with sexual relations. Many older adults compromise with their illness when it comes to sex. For men, they experience erectile dysfunction, and the most common problem is achieving or maintaining an erection during the intercourse (Lochlainn & Kenny, 2013). Older men have these reproductive problems, and it is difficult for them to have sex when you have this issue. As for women, menopausal is the problem. When a woman reaches the menopausal stage, their vaginal wall begins to get thinner, and the lubrication production decreases. Despite of their complications with their reproductive system, most of them seek for an advice and try to compromise in order to attain and continue their sexual relationships with their significant other. However, due to overgeneralization and prejudice, many older adults are embarrassed to seek for help even to health professionals. Lochlainn and Kenny (2013) states that, â€Å"5% of older women volunteered their sexual problems during office visits, 85. 3% of men with erectile dysfunction wanted help, but only 10. 4% mean received medical care. † Not many older adults seek for help because of the stigma that our society is impelling. Many providers underestimate patient risk, and lack the knowledge and comfort to discuss questions about sexual dysfunction or satisfaction with older patients (Langer-Most & Langer, 2010). Many patient providers do not have adequate training on how to approach the older adults’ issue because of the stigma. The doctors are embarrassed and they feel it is a humiliation to his/her profession when they open the sex issue for older adults. Additionally, older adults tend to be excluded from studies because many professionals that they have a lower chance of getting diseases such as HIV/AIDS, and a very low chance of getting pregnant. Thus, there have only been a few doctors that have enough knowledge when it comes educating older adults on how to compromise with their body or how to prevent of getting infected with sexual transmitted diseases. Media have also contributed with the ageism regarding with sexual relations among older adults. â€Å"[†¦] One reason for the negative attitudes of older person could be the media’s portrayal of the elderly as frail and asexual† (Lochlainn & Kenny, 2013). Many of the movies, and other shows displays that older adults are very sensitive and delicate. Thus, we overgeneralize that older adults does not have interest with sex. Social Actions The study among older adults that is being conducted nowadays is beginning to grow. Thus, it is a big start when it comes to social actions. Many professionals begin to take a step and start learning more about older adults’ lifestyle. There have been several studies that we have encountered when it comes to sexual relationships among older adults. Researchers have found ways and suggest several solutions. Since health professionals does not know how to approach older adults with this issue, Langer-Most and Langer (2010) suggests having a positive attitude regardless of their ethnicity, gender level, and age. Also, researchers have suggested on conducting educational programs for health professionals regarding with sexuality and aging. A resource fair conducted by SJSU is another social action for senior citizens, which they approach older adults and educate them about their body. Hartford Institute of Geriatric Nursing educates health practitioners and nurses on how to approach older adults when it comes to this sensitive matter. They know that it is significant to teach providers in order for the older adults to be more comfortable with their doctors. They conduct seminars to other hospitals to educate people in the health field. Most of all, many well-known universities such as SJSU embraced the geriatric field and educate many college students that most of the myths are not true when it comes to older generations. Sex is an important part in life, and we have to be sensitive and accept the fact that older adults tend to have sex, and it is part of the normal life. References Bradford, A. , and Meston, C. M. (2007). Senior Sexual Health: The Effects of Aging on Sexuality. Innovations In Clinical Practice: Focus on Sexual Health. 35-45. Connolly, M. , Breckman, R. , Callahan, J. , Lachs, M. , Ramsey-Klawsnik, H. , & Solomon, J. (2012). The Sexual Revolution’s Last Frontier: How Silence About Sex Undermines Health, Well-being, and Safety In Old Age. Generations. 36(3), 43-52. Kristen, M. PhD RN (2008). Myths of Aging. ARN Network. Langer-Most, O. , and Langer, Nieli. (2010). Aging and Sexuality: How Much Do Gynecologists Know and Care. Journal of Women and Aging. 22, 283-289. Doi:10. 1080/08952841. 2010. 518882 Lochlainn, M. N. , and Kenny, R. A. (2013). Sexual Activity On Aging. Journal Of The American Medical Directors Association. Doi:10. 1016/j. jamda. 2013. 01. 022 Wallace, M. PhD (2013). Best Practices in Nursing Care to Older Adults: Sexuality. Dermatology Nursing. 15(6).

Pillsbury Case Marketing

Mike Johnson Pillsbury Case Beth Gallant 1) What are the challenges that Ivan Guillen faces in his role as marketing manager of the RBG business? As marketing manager of the RBG business, Ivan Guillen must propose a solution to repair Pillsbury refrigerated baked goods (RGB)’s business performance. Since the refrigerated-cookie product line consisted of 62% of RBG’s unit sales and over 75% of the company’s profits, Guillen found it appropriate to alter this segment in the market.Proposing this idea to GMCC would require Guillen to consider all the challenges he faces. Guillen will have to discover a strategy to increase household penetration since it has fallen to 24% in the past few years. The lack in market penetration has caused a miniscule growth of only one percent in the past three years. In order for Guillen to increase the penetration percent, he will need to reevaluate the â€Å"Kisses† commercial. The assessment of this advertisement revealed the lack of effectiveness for brand recognition and relevance. Introducing.Also, when reviewing the â€Å"Purchase Drivers In Canada As Compared To The US† it is apparent that consumers are concerned with the quality of the dough, the flavors offered, and the amount of cookies offered. Either Guillen is going to need to draw up a marketing plan that addresses these issues are alter the cookie in some way. Lastly, Guillen will have to conduct marketing research to understand the difference between Canadian and US markets. The â€Å"Kisses† commercial was adopted from the US and slightly changed for the Canadian market.Seeing as it failed to generate the projected annual growth of five to seven percent, there is a clear difference between the Canadian and US advertising markets. 2) What are consumer insights (in general)? What types of business challenges can benefit from consumer insights? How are these insights obtained? Consumer insight is when a marketer researches unid entified/unmet needs in the marketplace or a new/better way to satisfy an existing need. The job of the marketer is to analyze the information and capitalize on the identified need.There are two main types of research, quantitative and qualitative. Quantitative research revolves around the measurement and analysis of relationships between variables. Random sampling techniques, like questionnaires and surveys, provide marketers with results that can be generalized to a larger population. Qualitative research, on the other hand, takes on a more understanding and conceptual approach. Through focus groups, marketers can gather an in-depth understanding of consumer behavior.The most common type of research used at GMCC are the focus groups. Focus groups are where a small group of people have a moderated discussion about a marketing-oriented issue. The group then summarizes its opinions and eventually comes to a solution they find fit. Summarizing all of the opinions of the focus groups c an aid in new product development, brand messaging, and promotional campaigns. Another type of marketing research GMCC uses are concept tests. Concept tests are commonly used to improve new product development and develop brand messaging.Concept tests provide an image of the product, pricing information, instructions, and key benefits to a consumer in verbal or visual form. The consumer then quantitatively evaluates the product by stating their degree of purchase intent. Lastly, GMCC also performs creative testing in order to evaluate the effectiveness of ads. When an add is put through the creative test, they are being judged on their purchase intent, relevance, and brand linkage scores. Having a powerful add that influences the consumer can significantly increase brand recognition.This â€Å"Kisses† commercial that Pillsbury had launched in Canada did not meet its expectations due to the lack of creative testing. 3) Given the key learnings from the usage and attitude study on pp 6-7 of the case, what are the corresponding implications for what actions the team should take? (Format this into a chart of key learning, implication, action) Key Learning| Implication| Action| Scratch baking is the dominant method of baking cookies in Canada. In Canada, 56% bake only from scratch. In the US, use of refrigerated dough is the most popular baking method. The refrigerated dough market does not seem to have a strong presence in Canada. It seems as if people are either unaware of refrigerated dough or they just do not prefer it. | Either research how to make refrigerated dough more appealing to Canadian consumers or ignore the Canadian market and focus on the US market (since it has a stronger demand for refrigerated dough). | Top four purchase drivers are the same in both countries. Convenience and taste are at the top of both lists. The quality of the cookie dough is not valued as highly in Canada and kids have more of an influence in driving purchases. Clearly there is a big gap between the quality perception in Canada and the United States. Canadian consumers are implying that they want a higher quality product and a product that is more convenient for children. | Propose a marketing strategy that addresses the quality of the cookie or targets children. Since children have a stronger influence in Canadian markets than US markets, reaching out to them could increase brand recognition and sales. | Both users and lapsed users perceive refrigerated cookie dough as convenient.Lapsed agree that RBG cookies are convenient, but non-users do not rate them as convenient. | Lapsed and current users agree on convenience, leaving marketers to believe this is actually true. Non-users, however, are not receiving this message. Non-users in Canada are not as aware of the product as they should be. | Reaching out to non-users through ads and commercials can increase the convenience recognition for RBG cookies. If non-users considered the cookies convenien t they would be more likely to purchase them. | 4) Why did Guillen and his team conduct the in-home and discovery workshops?To find out what? Conducting a qualitative research was proposed in order to gain a better understanding of consumer perceptions, beliefs, and feelings towards RBG cookies. The usage and attitude study portrayed the differences between Canada and the United States, whereas this study will determine which aspects of the baking experience are most appealing to consumers. The ethnography study RBG conducted, In-home Immersions, sought to gain an in-depth understanding of personal motivations and actions towards a particular product. RBG entered the homes of two lapsed users and wo brand champions while the consumers were baking the good. During the visit, the marketers hoped to develop an understanding of the consumer-brand relationship, what surrounds it, the environment around it, and the bigger-picture influences. For example, RBG found out that when it came to feeding the family, the solutions had to be easy, quick, and pleasing to children. It also showed the sense of happiness that arises when baking occurs. Knowing this information could help propose the idea of implementing comfortable implications in future ads.The discovery workshop was similar to the ethnography study, except the study group consisted of 18-27 consumers working together. This comfortable environment allows consumers to discuss opportunities and criticize issues of the product. 6) What actions would you suggest that Guillen and his team take? a. What should their value proposition be? b. Which consumers should they target? Why? c. What should the brand messaging be? Guillen has numerous tough decisions ahead of him when proposing his new marketing strategy.However, Guillen conducted a multitudinous of studies to provide him some insight on what an appropriate solution would be. In terms of the product itself, there are many alterations that could be made. Children have more of an influence in Canadian markets than in US markets. Providing kid themed offerings could increase brand recognition and demand from children. Simple ideas such as adding famous cartoon characters or sports themes could sway a child to want RBG cookies. Also, adding new flavors/types of cookies could increase the width of customers.Providing healthier options, dietary restrictions (gluten free, low sodium), and new flavors would reach out to more consumers. Expanding new product development would also be benefit to brand recognition. Providing Pillsbury baking tools like cookie cutters, timers, oven mitts, and aprons would cause the experience of baking to be more enjoyable. Another recommendation to Guillen would be to re-new and strengthen relationships with consumers. In doing so, Guillen should stress the nostalgic and experiential aspect.Through the in-home study, it has been concluded that baking introduces a sense of happiness in the kitchen. Having this percepti on instilled in a consumers mind may persuade them to purchase the refrigerated dough for themselves or as a gift. Having a celebrity spokesperson influence consumers can have a positive impact as well. In previous commercials, RBG cookies solely relied on the Pillsbury doughboy. Although he is a very recognizable character, maybe the consumers do not find him as trustworthy as they would a celebrity.The celebrity could stress the easiness, convenience, and â€Å"homemade† feeling RBG cookies provide. In-store display and packaging also has a significant impact on the consumer. Having a brand portrayed in a positive way gives the consumer the feeling that he or she is making the right choice. Research showed that most purchases of refrigerated dough were out of impulse. Sales can simply increase by strategically placing the product to locations where consumers frequently buy on impulse. Increasing the visibility with the doughboy logo would have the consumers more likely thin king about the product.If the cookies are going to be strategically placed and visible, then they are going to need to have attractive packaging. Offering trial packages with three different flavors would also allow consumers to have the opportunity to try out new flavors. Offering different serving sizes and holiday themes also expands the horizon of consumer tastes and preferences. In the short run, investing in social media, advertisement, and a spokesperson is most beneficial action to take. It is a quick opportunity for consumers to be persuaded into purchasing the object.However, in the long run it would be most beneficial to introduce new product flavors and healthy and dietary restrictive options. By renewing and strengthening its relationship with existing and lapsed consumers, Pillsbury can increase household penetration. Changing the perception of the product in the minds of the consumer from food to family activity/gift can influence the non-users to sample the product. Lastly, acknowledging new 21st century dynamics of healthy lifestyles and smaller servings can appeal to new market segments and eventually increase sales.

Beneficios migratorios de matrimonio con puertorriqueño

Beneficios migratorios de matrimonio con puertorriqueà ±o Cuando una persona extranjera se casa con un puertorriqueà ±o, en la Isla o en uno de los 50 estados de la Unià ³n Americana, produce los mismos efectos migratorios que casarse con un nativo de Iowa o Texas o con un ciudadano que adquirià ³ la nacionalidad por naturalizacià ³n. Desde el punto de vista legal en todos los casos dichos se trata de lo mismo: matrimonio con un ciudadano americano. Aunque Puerto Rico tiene estatus de Territorio o Commonwealth, su gente es ciudadana americana desde el momento de su nacimiento.   Resaltar, adems, que  la ley de inmigracià ³n que aplica en Puerto Rico es la de Estados Unidos. Efectos migratorios de matrimonio con un puertorriqueà ±o Los puertorriqueà ±os que se casan con una persona extranjera pueden solicitar para sus cà ³nyuges la green card o tarjeta de residencia permanente por matrimonio. Esto aplica tanto a matrimonios entre un varà ³n y una mujer como al conformado por dos personas del mismo sexo.   El matrimonio puede haberse celebrado en Puerto Rico, Estados Unidos o en cualquier otro paà ­s, siempre y cuando sea vlido. Tener en cuenta que si un ciudadano inicia la  tramitacià ³n para pedir a su cà ³nyuge, puede cancelar la solicitud  en cualquier momento del proceso, si cree que realmente  no est tan enamorado  como creà ­a o que la otra persona quiere ms a los papeles que al novio/a. La peticià ³n de la green card para un cà ³nyuge siempre se inicia con el Servicio de Inmigracià ³n y Naturalizacià ³n (USCIS, por sus siglas en inglà ©s). Dependiendo del lugar en el que se encuentre el cà ³nyuge para el que se piden los papeles, se puede seguir uno de los 2 trmites siguientes: ajuste de estatus si ya est en Estados Unidos y sus territorios y puede ajustar su estatus. En este caso se puede presentar conjuntamente la peticià ³n de cà ³nyuge y el ajuste de estatus.procedimiento consular, para cuando el cà ³nyuge pedido est fuera de Estados Unidos y sus territorios o cuando sà ­ est presente en EE.UU. pero no puede ajustar su estatus. Por ejemplo, si est como indocumentado e ingresà ³ al paà ­s cruzando ilegalmente la frontera. Si el cà ³nyuge extranjero tiene hijos solteros menores de 21 aà ±os, el puertorriqueà ±o puede pedir una green card para estos  hijastros, presentando una solicitud diferente para cada menor que se desea pedir. Adems, si la green card se obtiene antes de cumplir los 2 aà ±os de casado, el cà ³nyuge pedido recibir una tarjeta de residencia no permanente y est obligado a levantar la condicionalidad al cumplirse dos aà ±os desde que recibià ³ la tarjeta verde. Finalmente, despuà ©s de tres aà ±os casado, el extranjero puede solicitar adquirir la ciudadanà ­a estadounidense por naturalizacià ³n. Problemas que pueden surgir en la tramitacià ³n de la green card por matrimonio En una peticià ³n de esposos bsicamente pueden aparecer 4 problemas: Que el solicitante no pueda hacerlo porque cometià ³ en el pasado ciertos delitos que lo incapacitan para pedir a un familiar. Son los llamados Adam Walsh.Que el solicitante no tenga  recursos econà ³micos suficientes para patrocinar  y no encuentra copatrocinador.Que el USCIS no se cree que el matrimonio es de verdad.  Estas son preguntas tà ­picas  que sirven a los oficiales de inmigracià ³n para determinar si el casamiento es de verdad o se trata de uno fraudulento para obtener los papeles.Que la persona extranjera para la que se piden los papeles tiene en sus circunstancia al menos una que  va a hacer que la peticià ³n se deniegue  por considerar que es inadmisible para los Estados Unidos. En este à ºltimo caso caben varias posibilidades, pero es muy importante entender que estar casado con un ciudadano, en este caso un puertorriqueà ±o, no da derecho a arreglar los papeles si no se cumplen todos los requisitos legales. Por ejemplo, un indocumentado que ingresà ³ a Estados Unidos cruzando ilegalmente la frontera no puede ajustar el estatus en el paà ­s. Y, si inicia los trmites, tendr que salir a una entrevista a un consulado estadounidense y en el momento en el que sale aplica el castigo o penalidad de los 3 o de los 10 aà ±os  por presencia ilegal.  Y a partir de ahà ­, todo son problemas. Por eso es fundamental antes de iniciar los trmites asesorarse adecuadamente para saber si se puede arreglar los papeles o si van a surgir problemas graves. Adems, saber cundo es posible solicitar un waiver, tambià ©n conocido como perdà ³n, para arreglar el problema y cundo ni siquiera la ley permite hacerlo. Opciones para novios Cualquier ciudadano americano que està © pensando en casarse en Estados Unidos  con su novio/a extranjero que reside en otro paà ­s puede considerar la opcià ³n de una peticià ³n de visa K-1 para prometidos (fiancà ©). En este caso la boda tendrà ­a que producirse dentro de los 90 dà ­as siguientes al ingreso del novio extranjero a Estados Unidos o Puerto Rico. La posibilidad de pedir una visa K-1 sà ³lo beneficia a ciudadanos americanos, no pueden solicitarla los residentes permanentes legales. Estos sà ­ pueden pedir a sus cà ³nyuges, pero ya deben haber contraà ­do matrimonio. Por el contrario, si un novio extranjero sà ³lo desea visitar a su enamorado boricua, entonces la visa a pedir es la de turista, a menos que se pertenezca a un paà ­s del Programa de Exencià ³n de Visados y la duracià ³n de la estancia sea inferior a 90 dà ­as. Viajar a Puerto Rico Documentacià ³n que se necesita para visitar Puerto Rico, desde otro paà ­s o desde uno de los estados de Estados Unidos. Este es un artà ­culo informativo. No es asesorà ­a legal.