Alcohol and Drugs Free Essays

Liquor and medications have been for a long time been manhandled by numerous individuals. Liquor is a depressant that eases back the capacity of the focal apprehensive system.â It obstructs a portion of the messages attempting to get into the cerebrum which thus modifies a person’s discernments and feelings. We will compose a custom exposition test on Liquor and Drugs or then again any comparative subject just for you Request Now Individuals that I have known abuse liquor have experienced intoxication.â When I meet them in transit they are simply stunning, slur their discourse as a result of these impacts. Inebriation makes one to be forceful and angry.â Due to this numerous liquor clients have finished in prison.â My neighbor who was alcoholic finished in prison for submitting a genuine offense of beating his kid silly. He was really carrying on of his own character.â The sentence was ten years in jail. Liquor addiction can be partitioned into three principle arranges in particular: Beginning time of liquor addiction Here an individual relies upon liquor to influence their mood.â Most individuals at this level beverage for alleviation from problems.â Most individuals experience continuous increment in resistance in this manner expanding the quantity.â The body loses its capacity to manage high liquor levels and accordingly it prompts falling apart body capacities. Center liquor abuse stage The need and want to drink turns out to be more intense.â Their resistance diminishes on account of intoxications.â A couple of people perceive that there is a drinking issue yet they can't stop.â This stage is described by headaches, power outages and stomach issues. End stage Alcoholism The alcoholic at this stage has gotten fixated on toasting the degree of barring all other activities.â The psychological and physical soundness of the alcoholic is breaking down because of the harm of most body organs. The alcoholic will therefore experience the ill effects of lack of healthy sustenance and if the alcoholic proceeds to dink liquor will cause the passing of the alcoholic somehow. These range from self destruction, mishaps, and harm of body organs etc.â Death is the last phase of alcoholisms. (Marlatt Donovan 2005) I have really noted through perception that there are unfavorable impacts of drinking alcohol.â Most individuals who are alcoholic experience terrible wellbeing impacts, for example, consumed hips. A lot of liquor inside a brief timeframe may cause liquor harming which is described by vicious retching, outrageous drowsiness obviousness, trouble breathing, low glucose and even demise. Liquor clients particularly the youngsters are respected to dangers, for example, risky, unprotected sex coming about to pregnancies and explicitly transmitted ailments, for example, the lethal AIDS those outcomes to the furthest limit of lives. The liquor clients I have realized face challenges that they may not ordinarily on the off chance that they are sober.â Most individuals have been executed in street mishaps because of liquor inebriation that prevents their judgment.â Others endure physical wounds because of falling recklessly. I have attempted to float away from the majority of my companions who drink since I can't conform to their nonsensical practices when they are drunk.â I generally dread getting into clashes with the liquor clients since they are typically forceful and irate importance they can harm me at a specific point. Medication misuse has expanded in the contemporary world.â Different sorts of medications are mishandled presenting the abusers to different risks.â Drugs are synthetic or substances that change the way the body works.â They as a rule brought into the body through gulping, breathing in or infusion them.â In the cerebrum medications may influence the ordinary working of the mind. The most effective method to refer to Alcohol and Drugs, Papers

Factors That Influence Companies' Choice Of Location Dissertation

Variables That Influence Companies' Choice Of Location - Dissertation Example In building up the organisation‘s vital methodologies, it includes the assurance of the variables influencing both the endogenous and exogenous condition of the firm (Kotler 2008). This is vital as associations don't work in a vacuum, however it plays out its exchanges inside the range of society (Kotler 2008). In such manner, one of the notable issues that are determinative of the disappointment or achievement of an association is its area (Roslin and Rosnan 2012). A great area gives certain focal points and advantages to the firm, and these are 1. Increment benefits 2. Business openings. 3. It allows organizations to be nearer to the two its objective market and assets 4. Diminishes the expense of creation 5. Gives a chance to the association to use its area for its upper hand (Boone and Kurtz, 2006; Hoogstra and van Dijk 2004; Roslin and Rosnan 2012). In that capacity, the choice for the organisation’s area is critical for the endurance and achievement of the associat ion as it reacts to the requests of the tough worldwide financial market. ... Increment benefits 2. Work openings. 3. It allows organizations to be nearer to the two its objective market and assets 4. Lessens the expense of creation 5. Gives a chance to the association to use its area for its upper hand (Boone and Kurtz, 2006; Hoogstra and van Dijk 2004; Roslin and Rosnan 2012). In that capacity, the choice for the organisation’s area is crucial for the endurance and achievement of the association as it reacts to the requests of the tough worldwide financial market. This includes present moment as well as long haul factor of the association and subsequently dynamic of relevant to area ought to be embraced with outmost arranging and savvy so as to limit, if not thoroughly dispense with, dangers that may emerge as a result of the area choice of the organization (Jain 2010). Be that as it may, as indicated by Roslin and Rosnan (2012), the effect of area has been made light of by researchers as well as by associations themselves. Locational choice has been regularly made not taking into account hierarchical methodology and strategy, however frequently regarding benefit and cost sparing measures (Blair and Premus 1998). Additionally, there is an uncertain vagueness among area and condition which brings about a shallow investigation of area particularly in the retail division (Clarke and Hallsworth 1994) Furthermore, this is clear with regards to little and medium size ventures. In spite of the fact that the thought of area is by all accounts an essential factor influencing the elements and dynamism of the firm, little ventures are not given the plentiful direction and help in settling on the proper area choice. This perception turns out to be progressively genuine as it is recognized that there is no best or flawless area

Going the Speedlimit Essay -- Speeding Driving Tickets Essays

Going the Speedlimit      There are numerous methodologies that we people use to renege on a speeding ticket. This isn't a simple undertaking, however it has been aced by a chosen few. The entirely sensible method for just not speeding is utilized regularly. The technique for lying is every now and again utilized. This is here and there viable and typically protected. The coy methodology (which as a rule is utilized uniquely by females) is given various occasions a shot male officials. At long last, there is the technique for surpassing the cops. This strategy frequently finishes in capture.      Not speeding is most likely the best wagered of not getting a ticket. In the event that you aren't speeding, at that point you have expelled yourself from the circumstance of ever getting a ticket. In spite of the fact that this is the most astute and safe approach to maintain a strategic distance from tickets, it is likewise the least enjoya...

Details of Books Online Prof Readers Services

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The Nyc Health Department Of Health And Mental Hygiene

The NYC Health Department of health and mental hygiene The NYC Health Department of health and mental hygiene, serves at New York City and covers all the five boroughs which are Manhattan, Staten Island, Brooklyn, Queens, Bronx. It is located at an urban center. This department functions about 8 million diverse populations with different cultural, ethnic and economic background. The major industries in NYC are Financial services, Health Care, Technical Services, Retail Trade and Food service, Manufacturing. The characteristics of this urban center is that it’s an international city with mixed groups of cross culture. This city has people from different backgrounds and is known as an immigrant land with broad-based. Also, New York City is known as the wealthiest city with growing job opportunities in all different fields. (New York City Population) In the NYC Health Department of health and mental hygiene, the role in running the local health department efficiently are the Commissioner, President and CEO, Professor, Dean, Director, Medical consultant, Administration, Physicians, Surgeons, Chair, researchers and member of Board of Health. These Position work together in many different conducts and they are an important positions of the NYC Health Department of health and mental hygiene. All these positions depend upon each other to run the health department and provide quality care to public’ s health. These group of people work together in many forms and one of them isShow MoreRelatedCommunity Health Assessment : Fresh Meadows1485 Words   |  6 Pages As a resident in Fresh Meadows for twenty years, conducting a community health assessment was an opportunity to learn more about the neighborhood. Located in the northeastern section of New York s Queens County, this small town was first named â€Å"Flushing Meadows† before the American Revolution. This was due to large areas of wet meadows that were also partially located in Flushing. Nonetheless, Fresh Meadows has become home to many with its diverse community in cultures and ages, and activitiesRead MoreReasons For The Food Policy Council For New York City942 Words   |  4 Pagesmillion low-income residents rely on the Supplemental Nutrition Assistance Program (nyc.gov). According to Hunger Experience poll done by food bank of NYC approximately 2.6 million new Yorkers reported difficulty to buy food in 2012 which is 32 percent of the population. About 30 percent of the residents buy less food to afford living in the NYC, and about 17 percent of the residents buy less he althy food because they cannot afford the healthy food. In addition, 39 percent families with childrenRead MoreEssay on NUR/405 Windshield Survey and reflection with table format1745 Words   |  7 Pagesone coming from the World Health Organization defining community as â€Å"A group of people, often living in a defined geographical area, who may share a common culture, values and norms, and are arranged in a social structure according to relationships which the community has developed over a period of time† (Stanhope Lancaster, 2012, p. 397). Community health includes the characteristics that promote positive health of the population in the surrounding environment. Health goals are promoted throughRead MoreProblems With Sexual Health And Substance Abuse1452 Words   |  6 PagesProblems with sexual health and substance abuse are prevalent in the New York City area. ). â€Å"Reproductive and sexual health covers a broad range of health needs from adolescence forward, including the reproductive system, sexually transmitted diseases, HIV, and fertility. Untreated STDs can lead to serious long-term health consequences† (Healthy people 2020, 2015. An estimated 19 million new cases of sexually transmitted diseases (STDs) are diagnosed each year in the United States; almost half ofRead MoreType II Diabetes Mellitus ( Dm )1745 Words   |  7 Pagesliving in New York City (NYC). The excess accumulation of glucose in the blood caused by this disease can lead to the breakdown of many organs in the human body leading to increased hospitalizations and mortality. 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Slide 2: By the end of this production you will be able to: describe the concept of detailing as applied to public health practice, explain the rationale and goals of the health care provider office visit approach and cite evidence of its effectivenessRead MorePsychological And Chronic Health Effects Associated With Exposure1326 Words   |  6 PagesThere has been several psychological and chronic health effects associated with the exposure to the World Trade Center disaster and its repercussion. People who were exposed to fumes, smoke and dust produced during the tragedy and subsequent recovery, clean-up and rescue activities have shown increased risk of respiratory diseases such as asthma (Jordan et al., 2011). Furthermore, psychological trauma as a result of the tragedy is connected with an increased risk of severe psychological distressRead MoreThe Effects of HIV754 Words   |  3 PagesAccording to the NYC Department of Health and Mental Hygiene, The Bronx has the highest HIV infection rate in New York City. In 2013, NYC.gov reported 35,172 people were living with HIV/AIDS in the Bronx. Acquired immunodeficiency Syndrome (AIDS) is the disease caused by the Human Immunodeficiency Virus (HIV), which is the final stage of HIV. This is a world wide epidemic, especially because most people living with HIV dont have access to prevention, care or treatment and there is still no cure

Networks Before The Cloud Of Cloud Computing - 839 Words

Networks before the Cloud Cloud computing is the practice of using remote storage for applications and data. The idea itself is not a new one; it has been in use for many years albeit under different names. In the earliest days of the computer age machines had to be physically large to contain the hardware required to do their jobs. It was impractical and prohibitively expensive to provide one of these mainframes for individual users; not to mention for what they were used for, unnecessary. Instead, one central computer was wired to several terminals that users could interface with. Typically, only large organizations such as, major corporations or government agencies could afford one of these machines or had need of one. This was the birth of cloud computing. Until the early 1980s this system was typical for any organization requiring large amounts of processing power. It was considered unnecessary and difficult to put the nuts and bolts of applications onto users’ desktop machines. Rather, by keepin g applications in a central location, they could be managed and updated more easily and large amounts of storage space and processing power were not needed on desktop machines. Indeed, before this time there were no desktop machines mass produced that could achieve this level of power. 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Occurred In The United States Of America †Myassignmenthelp.Com

Question: Discuss About The Occurred In The United States Of America? Answer: Introduction At the finish of the year 2007, a recession occurred in the United States of America (Cetorelli, Goldberg, 2012). The author (Hurd, Rohwedder, 2010) recognized that a healthy economy would experience a future season of slow growth, high growth or even no growth at all. In accordance to (Eisner, Pieper, 1984) economy is required to manifest both contraction and expansion to make the economy as healthy as possible. After the contracting period has dominated for a long period, for instance not less than six months in a row or two successive quarters of a year the economy is worth being considered as a recession. According to (NBER, 2010) National Bureau of Economic Research (2010) found recession and referred to it as "a significant decline in economic activity spread across the economy, lasting more than a few months, normally visible in the real gross domestic product (GDP), real income, employment, industrial production and wholesale-retail sales." The recession in the United States in the past has resulted in global financial crisis smashing consumers and business assurance in several countries like Japan, China, the European Union not excluding the Asian countries in accordance to (Baldwin, 2009). Due to these adverse effects, it has been branded a name which refers to it as the "Great Recession" that has been the reason behind the financial breakdown in the United States. Also, this breakdown spread-out very fast impacting almost every place in the world as (Bell, Blanchflower, 2011) states. This Great Recession had emerged to be the most dangerous economic slump since the world experienced the famous depression the world underwent after the World War II (Eichengreen, Orourke, 2009) As per economists, the incident of the great recession was brought about by the sudden bursting of house bubble in the United States of America. They claim that this house bubble bursting was instigated by speedy growth of indecorous control on subprime mortgages (Cetorelli, Goldberg, 2012). The great slump's occurrence has developed and shown the accuracy of Greenspan's forecast. Greenspan was the former chairman of Federal Reserve forecasting the United States has 1/3 chances or the possibility of attaining a recession at the completion of the year 2007(Koo, 2011). In an exercise to obtain proper insight of the great recession into details, grounds or roots and the repercussions of the downturn will be evaluated and analyzed under following topics or sub-headings. Roots of the Great Recession A lot of challenges had faced the United States at that moment of recession not excluding high record levels of the debts of the government, a plummeting dollar, forthcoming threats of a recession, banks which are at the edge of bankruptcy, a money market which is frozen and a stock market which is falling (Koo, 2011). In accordance to (Jenkins, Brandolini, Micklewright, Nolan,2012) factors like global imbalances, rates of interests, the perception of risks, and even regulation financial system highly impacted the global financial crisis. Housing crash United States Housing market is a key factor of consumers expenditure and the degree of economic growth (). Several determinants affect the house price making it increase much rapidly the incomes of the consumers, and therefore it became. Therefore, it became the global financial crisis that resulted in the extra valued assets (Koo, 2011). (Jenkins, Brandolini, Micklewright, Nolan,2012) Discussed that United States House Prices were raised very fast up to 2006 and after that undergone a decline of house prices. At a time, a house price decrements to rectify an imbalance, it contained a meaningful effect on the consumers who were using their expenditure where individuals are not able to remortgage to get an excess capital for use (Bell, Blanchflower, 2011). Sub-Prime Mortgage Burst No single regulation of subprime mortgages existed of which the mortgages industries could sell their mortgages having not considered if the consumers could be in a position to pay back according to (Taylor, Proao, de Carvalho, Barbosa, 2012). (Bell, Blanchflower, 2011) Approximated the worth of the United States subprime mortgages to be $1.3 trillion by March 2007, though there existed more than 7.5 million first-alien mortgages unsettled. The reason behind this was that the subprime mortgage was speared to almost 20% of overall mortgage originations throughout the pinnacle of the United States housing bubble . The great fraction of the subprime mortgages was brought about by enormous foreclosures, and therefore it highly impacted the impartial mortgage brokers and institutions which were not protected under the Community Reinvestment Act (Jenkins, Brandolini, Micklewright, Nolan,2012). Therefore, it was circuitously affected leading to a sluggish growth and went ahead to falling on consumer expenditure in addition to their investment (Bell, Blanchflower, 2011). Low rate of interest The United States monetary authorities had attuned the rates of interest at an unparalleled level which resulted in a debt-financed consumption prosperity, in turn, causing a boost in housing bubble this is in accordance to the economists (Jenkins, Brandolini, Micklewright, Nolan,2012). In the same manner, some of the economists contended that the rates of interest in the United States remained too low for a very long duration. It endured at 1 % in the year 2003 and 2004 which stimulated the great recession. Monetary policies of the United States of America has not succeeded in undertaking the extra valued asset bubble and concurrently took part in the fast growth of the sub-marine mortgages, (Taylor, Proao, de Carvalho, Barbosa, 2012) criticized. Credit crunch High sub-marine mortgage evasions in the United States had led to the credit crunch which meant an unexpected shortage of funds leading to decrements in the loans present as commented by (Eisner, Pieper, 1984). In accordance to (Taylor, Proao, de Carvalho, Barbosa, 2012)), several investments banks and even commercial banks were often faced with great losses because of most perilous mortgage loans. For this reason, most banks (commercial banks and investment banks) were very hesitant to give loans to anyone and even to any other bank having a shortage of fund in the money market (Eisner, Pieper, 1984). Deficiency of liquidity in the finance industry had led to the act of borrowing to be more hard and costly that had led to a reduced consumer expenditure and investment as per (Taylor, Proao, de Carvalho, Barbosa, 2012). Budget deficit and national debt The debt for the United States government stood at 65% of the Grand Domestic Product for the year 2007 and even became worse after that the when the liabilities for pension were encompassed in accordance to (Alesina, Tabellini, 1990). Considering that huge deficit, the United States Government remained with less opportunity for the expansionary fiscal policy bearing in mind that the population analysis conducted against the financial stability and the level of economic cycle degenerated the deficit (Henning, Kessler, 2012). (Taylor, Proao, de Carvalho, Barbosa, 2012) Commented that the United States deficit had resulted to complexities in gaining capital flow since the investors from Asia who knew of the deficit of the United States had speeded down the flow of capital to the united states and took part in dollar devaluation. Therefore, it showed that a basic imbalance between the domestic production and consumption which had turned to be a restraint for economic growth in future. Devaluation of the dollar. Basic economic theory states that a decrement in the exchange rates will ultimately assist to increase the level of exports and trigger the growth in the export sector according to (Eisner, Pieper, 1984). The decrementing dollar had resulted in cost-push fluctuation and reduction in the living standards implying an increase in the cost of consumer goods resulting to a minimal expenditure power of people (Alesina, Tabellini, 1990). (Jenkins, Brandolini, Micklewright, Nolan,2012) commented that a reduction in the value of the dollar was brought about the less competitiveness of the United States in comparison with its trading member states. Repercussions of the great recession The economies across the world experienced catastrophes upon the fall of the United States recession in the year 2007. Countries like Eastern and Central Europe, and the Commonwealth of Independent countries (generally middle -income countries) were intensively impacted meanwhile nations like Ethiopia and Uganda had a chance to grow immensely in spite of the downturn (Henning, Kessler, 2012). (Bell, Blanchflower, 2011) Stated that even though several low-income nations have escaped from the recession, the countries have gone through sluggish-growth in the economy because of the negative implications of poverty. (Alesina, Tabellini, 1990) argued commenting that the smaller and more open the economy, the stronger the hit from the great recession while the larger the upcoming economy of a country the more the chances of survival through the support gained from the government spending and domestic demand. (Jenkins, Brandolini, Micklewright, Nolan,2012) Recognized that India and China could recover faster than other countries from the great recession. Stated that the great recession had resulted in different impacts on various nations and states. After that, an analytical investigation concerning the consequences of the great recession in the United States and India are outlined below. The united states The United States labor market received effect caused by the great recession according to (Katz, 2010, April). (Hurd, Rohwedder, 2010) Records that even though the government had attuned the rate of inflation leading to the growth of the economy by 2009 Quarter 3 at 2.2%, 2009 Quarter 4 at 5.6% and 2010 Quarter 1 at 2.7%, the rate of joblessness had exceedingly remained high. The rate of unemployment had increased in June 2009 where it was 9.5% to 10.1% in October 2009. In June 2010, it reduced to 9.5%( Hurd, Rohwedder, 2010). The missing link between demand and supply of employees was displayed in the statistics like the rate of hiring, and the rate of layoff as the rate of unemployment can be shown by a Beveridge curve (Bell, Blanchflower, 2011). (Hurd, Rohwedder, 2010) commented that with the present mean number of a job opening in April and May, the jobless were expected to be 10.4million in place of 15 million as earlier anticipated. Arguments from several financial analysts stated that the unemployment benefit policies are to be accountable for the strangely high rates of unemployment (Katz, 2010, April). () Approximated that the comprehensive unemployment benefits may have augmented between 0.5% and 1.8% of the rate of unemployment. Author (Taylor, Proao, de Carvalho, Barbosa, 2012) commented that there exists a fervent possibility of high rates of unemployment to stay permanent because most individuals who have stayed out of work for a considerable period have turned to be less competitive and less productive in the job market. The high rates of unemployment are inclined to increment the stage of structural unemployment in a case of presence of weak policy. Therefore, inflation will eventually increase the upper rates of unemployment than ever. Conclusion Every single country in the age of globalization is impacted by rising and fall in the work economy where a country can never remain independent (Jenkins, Brandolini, Micklewright, Nolan,2012). The great recession has led to an enormous impact on the entire world for instance shortage of capital, the decline in demands, decrementing rate of growth of the economy in addition to high levels of unemployment (Taylor, Proao, de Carvalho, Barbosa, 2012). On the contrary, it can aid in the transformation of businesses viewpoint or the country for the future. Even though the great recession has slowed down or depreciated the process of growth, it has been a motivation to the generation of ideas and approaches triggering the growth of the economy and keeping the stability of the market to improve its competitiveness in the world. References Hurd, M. D., Rohwedder, S. (2010).Effects of the financial crisis and great recession on American households(No. w16407). National Bureau of Economic Research. Cetorelli, N., Goldberg, L. S. (2012). Liquidity management of US global banks: Internal capital markets in the great recession.Journal of International Economics,88(2), 299-311. Baldwin, R. E. (Ed.). (2009).The great trade collapse: Causes, consequences and prospects. Cepr. Eichengreen, B., Orourke, K. H. (2009). A tale of two depressions.VoxEU. org,1. Bell, D. N., Blanchflower, D. G. (2011). Young people and the Great Recession.Oxford Review of Economic Policy,27(2), 241-267. Koo, R. C. (2011).The Holy Grail of Macroeconomics: Lessons from Japan? s Great Recession. John Wiley Sons. Jenkins, S. P., Brandolini, A., Micklewright, J., Nolan, B. (Eds.). (2012).The great recession and the distribution of household income. OUP Oxford. Katz, L. (2010, April). Long-term unemployment in the Great Recession. InTestimony for the Joint Economic Committee, US Congress, April(Vol. 29). Alesina, A., Tabellini, G. (1990). A positive theory of fiscal deficits and government debt.The Review of Economic Studies,57(3), 403-414. Eisner, R., Pieper, P. J. (1984). A new view of the federal debt and budget deficits.The American Economic Review,74(1), 11-29. Taylor, L., Proao, C. R., de Carvalho, L., Barbosa, N. (2012). Fiscal deficits, economic growth and government debt in the USA.Cambridge Journal of Economics,36(1), 189-204. Henning, C. R., Kessler, M. (2012). Fiscal federalism: US history for architects of Europe's fiscal union.

Promotional and Advertising Strategies †Automotive Industry

Introduction This paper compares and contrasts the marketing and advertising strategies of Audi and BMW. Both companies are German-based and sell their products in the luxury car market. The two companies have a history of marketing and advertising rivalries that have manifested through public advertising wars (Kumar 9).Advertising We will write a custom essay sample on Promotional and Advertising Strategies – Automotive Industry specifically for you for only $16.05 $11/page Learn More The same rivalry has manifested through the development and application of new technologies. This paper explores different aspects of their marketing strategies and promotional campaigns. Comparison and Contrast of the two Marketing Strategies According to Kotler (5), a company’s marketing strategy consists of four distinctive areas – product, place, promotion, and price. This section of the paper evaluates the marketing strategies of Audi and BMW base d on this marketing framework. BMW For a long time, BMW has marketed itself as a luxury automobile brand (Klein 7). In line with this strategy, the company has continually targeted affluent people with a high disposable income because they can afford their cars (Johnson 9). BMW’s place strategy focuses on constructing different manufacturing plants in different markets (Johnson 9). Through this strategy, the company does not import its cars from Germany because it manufactures them in their host’s location. Comparatively, the company’s pricing strategy centers on charging their customers a premium for improved value. This value has emerged from improved technology, luxury and the infusion of advanced car features (value-based pricing) (Klein 7). Its promotion strategy has focused on positioning the BMW brand as a household name. To do so, the company has developed innovative advertisements (Johnson 6). In line with this strategy, the company has also sponsored h igh-profile events like the Olympics. Lastly, BMW’s product strategy has focused on developing cars (usually sedans) with sleek designs and high quality. Its products also have advanced technology, low gas mileage and a high performance (Klein 10). AUDI Similar to the BMW, Audi’s product strategy centers on providing its customers with high-tech, modern and quality vehicles (Kumar 5). In line with this strategy, the company strives to produce products with advanced technology. Its cars also have the latest features in automobile production. Audi’s slogan â€Å"truth of engineering† sums this product strategy.Advertising Looking for essay on advertising? Let's see if we can help you! Get your first paper with 15% OFF Learn More The company’s price strategy aims to make the company’s cars affordable to many people. In this regard, Audi cars retail at average prices compared to its rivals, such as Mercedes Benz and BMW (Bhasin 3). However, the company has made sure that this pricing strategy strikes a careful balance with quality. Stated differently, although Audi cars are affordable, they have a high quality. This is why Kumar (7) argues that although Audis may be relatively cheaper than its rivals, both brands observe the same level of quality in their car production processes. Audi’s promotion strategy has focused on presenting their cars as racing machines (Kumar 7). The company believes that this strategy would show that the company’s cars are faster and better than others are (Bhasin 3). Lastly, Audi’s placement strategy highlights the company’s quest to avail its cars in major showrooms. This way, its customers could inspect the cars in their respective countries. The table below compares the marketing strategies of both BMW and Audi Marketing Component BMW Audi Place Manufacturing cars in hosts’ locations Importing cars from Germany (its headquarters) Price H igh Prices (value-based pricing) Average price Promotion Sponsoring high-profile events, such as the Olympics Sponsoring racing events Product Provides its customers with high-tech, modern and quality vehicles Provides its customers with high-tech, modern and quality vehicles Marketing Information In today’s fast-paced and competitive automotive market, carmakers need to gather useful marketing information that would set them apart from their competitors (Bhasin 3). In particular, Audi could use this advantage because its overall sales (globally) are lower than BMW’s (Kumar 7). Particularly, the company should use marketing information to get a broader understanding of the global automobile market and identify untapped opportunities it could exploit. Furthermore, with a proper marketing information system in place, Audi could easily track and improve independent operation processes in its production processes (Bhasin 3). This way, the company could easily establ ish a broader perspective not only of the global automobile market, but also of its independent processes, thereby facilitating improvements, which would give it a competitive advantage over its rivals.Advertising We will write a custom essay sample on Promotional and Advertising Strategies – Automotive Industry specifically for you for only $16.05 $11/page Learn More Two uses for Consumer-Oriented promotions that could help one company in the short term and long term Consumer-oriented promotions are useful to carmakers, both in the short term and long-term because competition in the global market is higher than ever before (Johnson 9). Such promotions may include price reductions, tax rebates, coupons and other inducements. Audi could benefit from such promotions to improve its competitive position in the market. In the short-term, the company could retain more of its customers this way (Ray 4). For example, if it offers free after-sales service to its customers, the company could retain more customers in the cutthroat automobile market because its customers would be more appreciative of the extent that the company is going to earn their business. In the long-term, consumer-oriented promotions could improve customer loyalty to the Audi brand (Ray 4). For example, when customers know that they could always get a good price for a high quality car (through rebates or sales); they are likely to develop a strong brand loyalty to the brand. Analyze the Strategic Manner in which the leading company in this product group has made its pricing decisions by using one or more of the four pricing objectives Some of the most common pricing objectives are increasing monetary sales, increasing returns on investment (ROI), maximizing long-run profit, maximizing short-term profit (Kotler 17). The key components of BMW’s pricing mix strive to meet two of the above-mentioned pricing objectives – increasing ROI and increasing mon etary sales. The company achieves these goals by adopting a premium-pricing model. Indeed, as Klein (13) observes, targeting high-end customers allows the company to charge a higher price for its units, thereby allowing the company to enjoy higher margins than its competitors. This way, it increases its monetary sales and ROI. Suggest Two Actions that other Companies within the Same Product Group may take to differentiate themselves and gain a competitive Advantage In a competitive market, companies have to differentiate themselves by adopting unique marketing strategies that would earn them a competitive advantage (Kotler 3). Many automakers, such as BMW, Audi, and Mercedes Benz, saturate the global luxury automobile market. Mercedes Benz competes directly and indirectly with the two companies discussed in this paper. The company could differentiate itself by adopting a unique service model. According to Kobran (2), this strategy could help to show how Mercedes Benz is different fr om other luxury brand companies. The difference could emerge through a depiction of unique car manufacturing processes and its differences with other companies that operate in the same market segment.Advertising Looking for essay on advertising? Let's see if we can help you! Get your first paper with 15% OFF Learn More To demonstrate how this advantage will differentiate Mercedes Benz from its competitors, Kobran says, â€Å"Companies that can demonstrate a more effective way to service their customers often gain a competitive advantage and a compelling way to differentiate† (3). Alternatively, Mercedes Benz could differentiate itself through technical expertise.  This differentiating factor does not mean that the company should differentiate itself through technology only. Instead, it could project itself as having a solution to a perennial problem among car buyers (Kobran 5). For example, it could present itself as the company that builds stable cars. Collectively, adopting unique car manufacturing processes and advancing its technical position in the automobile industry could help the company to gain a competitive advantage over its rivals such as BMW and Audi. Define the most Effective Advertising Medium for a Company in the Selected Product Category There are different types of adver tising media used by different companies to promote their brands. The most common types of advertising media include television, radio, print publications, internet, direct mail, and sponsorships. Although these advertising strategies have different advantages and disadvantages, some of them are more effective in the automotive industry than others are (Ray 6). The most effective advertising medium for promoting luxury car brands, such as BMW and Audi, is sponsorship. The justification for the advancement of this strategy is its focused nature (Kotler 15). For example, sponsoring motor events is likely to market a car brand among people who like cars. This way, car companies would be targeting specific and not general audiences. Ray calls this type of marketing strategy â€Å"marketing with the end in mind† (5). Furthermore, sponsoring a car event taps into the emotional appeal of such events among potential customers who are passionate about cars (Kotler 16). Similarly, it i s more relevant than other types of advertising, which marketers could use in the luxury automobile market, because it is relevant by reaching potential customers where they choose to be in. Sponsorship is also more effective than other types of advertising in the automobile market because it is interactive (Kotler 16). Stated differently, while other types of advertising, such as television and radio, are monologue, sponsorship is a dialogue between sellers and potential buyers. Therefore, luxury carmakers, such as BMW and Audi are bound to benefit from the continuation of sponsorship as their main promotional strategy. Conclusion This paper has shown that BMW and Audi are rivals in the luxury automobile sector. They have different marketing strategies that have propelled them to leadership positions in the global automobile market. Their marketing strategies converge based on their promotional and product strategies. However, they differ in terms of their place and pricing strateg ies. Since BMW has more sales numbers than Audi does, this paper proposes that the latter should exploit marketing data to gain a competitive advantage by gaining a broader perspective of its internal processes and identifying possible opportunities for improvement. This paper has also shown that other companies in the luxury brand segment could differentiate themselves in the market by adopting a unique service model and through improved technical expertise. To wade through the cutthroat automobile industry, this paper also proposes that leading automobile brands should pursue sponsorship as the main advertising strategy because it is more interactive and focused, compared to other available strategies. This advertising strategy is likely to increase their sales numbers and earn them a competitive advantage over their rivals. Works Cited Bhasin, H. 8 Advantages of Marketing Information Systems. October. 2012. Web. Johnson, R. BMW AG: Marketing Plan. 2015. Web. Klein, A. Marketing P lan: BMW 1-series in Germany, London, UK: GRIN Verlag, 2007.  Print. Kobran, S. How To Differentiate Yourself When You’re Not that Different. 2013.  Web. Kotler, P. Kotler On Marketing, New York, NY: Simon and Schuster, 2012. Print. Kumar, A. Marketing Plan: Audi Company Overview. 2014. Web. Ray, L. The Long-Term Effects of Customer-Oriented Sales Promotions. 2014.  Web. This essay on Promotional and Advertising Strategies – Automotive Industry was written and submitted by user Dangelo Ryan to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

How and Why Political Systems change essays

How and Why Political Systems change essays How and Why Political Systems Change Since the creation of mankind the world has been continually changing. With each day, man develops, countries grow and political systems change. A political system is an important set of social institutions. Political systems have many functions. Political systems create resources for education, health, welfare, industry and foreign policy. Political systems have changed drastically over centuries and are still changing everyday. To understand why and how political systems change, there are many factors. Some major factors are evolution, A major factor and influence on why a political systems change is due to the countries social economy. The approach in which a country deals with certain political processes are affected by internal divisions of income, wealth and occupation, also by economic dependence or poverty. There is always a positive association between economic development and equality or income. The Linearity theory states that economic development leads to urbanization which leads to communication which leads to high levels of education and in turn leads to Democracy. This theory does an excellent job in showing how economics lead to a change in political systems. Wealthier nations such as the United States, Japan and other European countries often have more equitable income distributions than poorer countries. According to Robert J. Mundt, a political researcher, in advanced industrial nations the wealthiest ten percent of households receive about one quarter of the national income, while poorest receive forty percent and about twenty percent get only fifteen percent of the national income; in middle income countries like Brazil, the wealthiest ten percent gets forty-six percent of national income and the poorest forth percent get only eight percent. An example of a country that social economy influen...

CNN Center in Atlanta Georgia Essay Example | Topics and Well Written Essays - 1000 words

CNN Center in Atlanta Georgia - Essay Example The CNN Center is not alone in this character, being surrounded by the Centennial Olympic Park, Georgia World Congress Center, Georgia Dome, Philips Arena, SciTrek, the Civic Center, Georgia Institute of Technology, Atlanta Contemporary Art Center and the Fox Theatre making Atlanta a destination for tourists and ideal for holding international conferences. The Downtown Atlanta, now a neighbor hood full of life where the CNN Center is located, was once a crime-ridden locality frequented as a workspace during the day, but a place where even the local populace feared to tread after the dark. Jon Waterhouse in his article â€Å"Pufnstuf and Witchiepoo, too† tells us the story of ‘The Omni International Complex’ which was setup in 1972 by Maurice Alpert and Tom Cousins of Alpert Investment Corp and Cousins Properties respectively, to economically boost this area, with shops, multi-screen movie theatre, restaurants and boutiques and an ice-skating rink in its atrium to attract people along with the usual official spaces. In 1976 an indoor amusement park named â€Å"The World of Sid Marty Krofft† to further the same purpose, which failed however and the park shut down only six months from its opening. Accounting for the failure of such an innovative venture, Executive Vice President of the Omni International, Sal De Pace declared â€Å"†¦ the whole Omni complex itself was eight years before its time, instead of opening in 1976, we should've opened in 1984 or '85†. It may be said that an intervention to change the situation of such a locality could not have been successful alone and without timely support from the government. Later however similar endeavors were successful and the locality was transformed into the recreational and commercial hub of the city. The total no of residents grew from 2 million to 4 million between 1980 and 2000 The New Georgia Encyclopedia gives us an interesting account of the historical changes that sh aped Atlanta’s economy and its image today. The changing demographics of Atlanta between 1980 and 2000 have influenced its development in many ways. The city experienced a growth of 2 million people, which was accompanied by a boost in the commercial and corporate sectors. As the economy developed political leaders were able to enliven the ‘Atlanta Spirit’ in the citizens which helped them heighten their ideals for the future of the city. This period experienced an explosion in the economy relating to the tourism and convention industries in the city. Cafe’s, bars and shopping complexes were promoted, sport facilities created, existing corporate sector started opening up to public providing entertainment Coca-Cola museum and the CNN center studio tour. In the context with the progression of Atlanta, the downtown opened up its spaces for expanding all that could help put Atlanta out there with the other big cities of the world. Atlanta ranked 3rd in Convent ion business in 1972, with more than 3 million people attending conventions here, which was assisted by the expansion of centers like Civic Center, Georgia World Congress Center and Merchandise and Apparel Mart and resulted in the promotion of local high end business like CNN. These activities together with administrative measures turned the downtown area from a crime-ridden and gloomy part of the city to a hustling bustling and attractive city center which is now a business and tourist magnet. It was in the late 1980’

Harlem Renaissance Poets Research Paper Example | Topics and Well Written Essays - 1000 words - 1

Harlem Renaissance Poets - Research Paper Example Some of the luminaries of the Harlem Renaissance poetry include Langston Hughes, Claude McKay, Johnson, Countee Cullen and James Weldon. Langston Hughes (1902-1967) James Langston Hughes was born in 1902 in Missouri. He was educated at Columbia University and traveled often to Africa and Europe while working as a seaman. He published his first poetry book, Weary Blues, in 1924 in Washington. He contributed to the Renaissance movement through portraying the nature of Black life in American society. He engaged his work with jazz, thus appealing to the African-American masses during the Harlem Renaissance of 1920s. His work ‘The Negro Speaks of Rivers’ contributed much to expressing the Black struggles, love for music, and suffering in the society. He is considered as the most prolific Black poet during the Renaissance period. ‘The Negro Speaks of Rivers’ His poem â€Å"The Negro Speaks of Rivers’ clearly demonstrates some elements of double consciousne ss. The poem articulates the long struggles of Black people and speaks of the struggles of the African Americans with their own identity. It speaks of the injustice to W.E.B DuBois and symbolically represents the life of Blacks in the life of the ‘River’. ... Accordingly, Hughes asserts that ‘I looked upon the Nile and raised pyramids above it’ (Hughes, 1994, l.6) and also ‘I built my hut near Congo and it lulled me to sleep.’ The two statements indicate the awareness of origin of Black people and the need to return to the African continent. In addition, Hughes claims that ‘I heard the singing of Mississippi’ (Hughes, 1994, l.7) and seen its ‘muddy’ turn all ‘golden’ to ‘sunset’ (Hughes, 1994, l.7). The statement reminds the Blacks of the emancipation of Black people through the end of slavery in the Southern States. The use of river symbolizes ancient times. The main themes in the poem are an expression of the Black heritage and cultural history such as the pyramids and huts. Another theme is the battle for cultural identity in the American society and end of slavery. The symbolism defines the past struggles and calls for the unity of African Americans in expre ssing their identity. The imagery such as pyramids demonstrates the background and origins of the Black people. The ‘blood flow’ symbolizes the historical struggles in ending slavery in the South. The poem highlights the economic and social inequalities that are faced by Black Americans and identity conflict that lead to low self-esteem. Claude McKay He was born in Jamaica in 1890 and died in 1940. He moved to the United States to attend Tuskegee Institute, but later moved to Kansas State University to study agriculture. He used his poetry work to demonstrate the negative impact of injustices that were faced by the Blacks in America. His poems focus on social and political life of the Blacks and his passion for his homeland Jamaica. His poems contributed to setting the tone of

Stereotyping Essay Example for Free

Stereotyping Essay Many would agree that stereotyping can be seen as an individual’s preconception about another individual depending on race, color, gender, or religion. Once an individual has built a stereotypical opinion he or she would view the communication and actions individuals of a different race, color, gender, or religion with prejudice. Racial stereotyping is an extremely detrimental facet of stereotyping. It actually paves the way for outright racism, which can cause communication barriers on multiple levels. For example, a stereotypical individual feels that some people are more intelligent that others due to their race, or the color of their skin. Racial stereotyping can lead to the suppression of the minority population in an area by the dominant culture, and this hinders societal development. The practice of racial stereotyping through the use of the media has been used throughout history by some members of society to attain various goals. The most effective way to get peoples reaction about an issue is through the media. Racial stereotyping is perpetuated highly through the film and television media, so it is important for people to mind what they watch, and how sincere the materials are being represented. In addition, a lot of movies are racially stereotypical. For example, in the movies members of gangs are most times, big black guys. This can be misinterpreted as showing that black people are usually gang members, which is not necessarily true. Furthermore, when a particular group is stereotyped, they will begin to internalize the inherent negative image, and might actually mimic some behaviors that have been portrayed in the negative imagery. The fact that they are already being criticized, can lead people to actually portray the action in reality. As mentioned above, the media can affect the way people react to certain matters, so when people are stereotyped negatively, they could change themselves in response to what is shown in the media. Ronald Takaki observed that â€Å"the pressure that the majority puts on a minority being stereotyped is high because their upward mobility will not reach equality† (Takaki, Ronald 1990 p. 101). This can cause people who are being stereotyped to feel isolated and can lead to a barrier being created between communities. In addition, a common reaction to stereotyping and criticism is that people become extremely defensive. This is a natural reaction, which most people tend to do when they feel trapped or scared. Racial stereotyping occurs between different races because many people are scared of being seen as different. For example, when a black or Hispanic family moves to a place like Canada, some people around might be initially reluctant to interact with them due to their racial difference. Hence, a communication barrier might be built between them. Stereotypical people are afraid of the idea of being different, and this is why they try to criticize others. They might also try to persecute the minority in the community, so that they would feel unwanted and eventually leave their country. As Anna Lisa Raya indicates her experience of having to define her self as what others thought in the article â€Å"it’s hard enough being me†. Overall, the idea of racial stereotyping will always be in our lives. However as time goes by we become more humanism because people are learning to not judge others by their race, gender, or religion. Therefore, we shouldn’t be afraid of being different and we should allow more cultural diversity into our lives, as stereotyping can lead to the suppression of minority populations by the dominant culture.

Immigration :: essays research papers

PERMANENT RESIDENCE / IMMIGRANT VISAS  · Returning Residents  · Family based immigration (if close relatives citizens/residents in USA)  · DV-2003 Green Card Lottery  · Religious workers  · International adoption  · Green Card through investment  · Vaccinations  · Procedures for marriage of a U.S. citizen to a foreign spouse Family Based Immigrations Purpose: The information included in the package will provide you with all the tools necessary for assessing the eligibility requirements understanding the procedure, completing the necessary applications, attaching and gathering the required supporting documents and filing the documents for the petition. Our simple easy-to-follow guide will also prepare you for what to expect when dealing with the Immigration and what you should expect after filing the documentation. Requirements: A citizen or lawful permanent resident of the U.S. can file a petition for his or her immediate relatives to immigrate to the USA. Immediate relatives of a US citizen would be husband, wife or unmarried child under 21. Unmarried child over 21, or married child of any age. Brother or sister if citizen is at least 21 years old. Parents of citizen if citizen is at least 21 years old. A lawful permanent resident may establish a petition for the following relatives: husband, wife or unmarried child. (Remember this information may vary depending on individual circumstances.) Content: 50-page book, information folder, Immigration Principals Guide, and a package of original INS forms. Instruction guide with how-to explanations and easy to follow step-by-step procedures. Information on the eligibility requirements, supporting documentation, submission addresses. Updated filing fees, listings of US Embassies and Consulates, Immigration & Naturalization contact information, updated Visa Bulletin with processing cut-off dates, glossary of Immigration terms and abbreviations, instructions on filing, document translation information, medical examination information, checklist, photo specification guide and helpful hints. Sample Forms: I-130, I-485, I-765, 2 x G-325A, INS Forms: I-130, I-864, I-485, I-765, I-693, WR-702, 2x G-325A. Information about the AFFIDAVIT OF SUPPORT "I hereby declare, on oath, that I absolutely and entirely renounce and abjure all allegiance and fidelity to any foreign prince, potentate, state or sovereignty, of whom or which I have heretofore been a subject or citizen; that I will support and defend the Constitution and laws of the United States of America against all enemies, foreign and domestic; that I will bear true faith and allegiance to the same; that I will bear arms on behalf of the United States when required by the law; that I will perform noncombatant service in the armed forces of the United States when required by the law; that I will perform work of national importance under

Smackey Dog Food

Thea, nice work on the paper! You answered almost every question competently and thoroughly. The only question you might have done better on  is Q10 for more detail on the rules that apply.. Thank you! Worksheet for You Decide Name Thea Zental____ Course Code AC 555_____ Grade ___Date 02/19/2012 Questions: Q1:Discuss how the SEC has influence (if any) over the audit of Smackey Dog Foods, Inc. Solution: The SEC (Securities and Exchange Commission) has a great influence on the audit of Smackey Dog Foods, Inc. , which is conducted by Keller CPAs. When auditing a publicly held company, auditors need to observe principles.The ethical principles of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct are independence, responsibilities, the public interest, integrity, objectivity and independence, due care, and scope and nature of services. More specifically, audit team members are required to be objective and independent with regard to the audit by maintaining objectivity and being free of conflicts of interest in discharging professional responsibilities and by being independent in fact and appearance when providing auditing and other attestation services.Through this one can see how influential the SEC is. Under the Sarbanes-Oxley Act of 2002, auditors have to be objective and independent otherwise legal sanctions can be incurred. Even though the above mentioned standards are imposed for audits of public companies, they can also be applied to the audit of a non public company like Smackey Dog Foods, Inc. Q2: Discuss the essential activities involved in the initial planning of an audit. How do these all specifically to the Smackey Dog Food client? Solution: First the audit team needs to understand the client’s business and industry.It can be profitable for the audit firm to have experience in having audited other food manufacturer in preparing and performing the audit for Smackey. So far, members of the Audit team, the audit manager Pete and two audit staffers Ben and Maureen, have to understand the client’s business and industry. The next step would be to assess the client’s business risk. Business risk is the risk that measures by how much a company (here: Smackey) will fail to achieve its objectives. In this activity, the audit team assesses the risk of material misstatements arising from Smackey’s business risk.For example, the high wastage in Smackey’s Best Dog division presents a lot of business risk, and therefore material misstatement risk. Following, the audit team will perform preliminary analytical procedures. Keller CPAs needs to compare the performance of Smackey’s with the industry (these are other competitors) to further support its initial assessment of business risk. These analytical procedures help the audit team indentify areas where the risks of misstatement are very high. Next, Keller CPA’s set materiality and assess acceptable audit risk and inherent risk.The Smackey audit team now has to set the acceptable level of materiality. The circumstances of Smackey have to be taken into account in setting materiality level as this level is purely a relative and subject to auditor’s judgment. Then, the audit team is able to develop an overall audit plan and audit program. The audit plan and program aims to achieve the audit risk objectives of the audit team and to provide reasonable assurance and basis for the audit report and opinion. Q3:Discuss the 4 stages of the audit and the major activities performed by the auditor in each phase.Give an example of how each of these specifically applies to the Smackey Dog Food, Inc audit. For instance, examine the apparent internal control weaknesses and possible negative outcome of each. Solution: Stage 1: Planning and Risk assessment – During the planning stage the audit team will need to gain an understanding of the Smackey Dog Foods business and industry. More spe cifically, the design and implementation of the client’s internal control procedures, processes and systems are studied and analyzed for the audit team to be able to assess the control risk for each f the transaction-related audit objective – occurrence, completeness, accuracy, classification, timing and posting and summarization. After this they can assess the risk. The first risk they may want to look at is the control risk by taking a look at how the internal controls system works at Smackey Dog Foods. Stage 2: Test of internal controls – By testing the effectiveness of the internal controls the auditor can determine the control risk that lies within the company.The audit team can perform tests of controls by making inquiries of appropriate client personnel, examining documents, records, and reports maintained by Smackey, observing control-related activities such as the one done for the inventory procedures for returned Best Boy Gourmet dog food, and re-perfo rm the client procedures. Stage 3: Substantive tests of Transactions – The Smackey audit team needs to perform substantive tests on the balances of the accounts receivables and inventory accounts. Moreover, substantive tests can be done through performing substantive tests of transactions, analytical procedures and test of details of balances.By running tests of transactions, which is similar to test of internal controls the auditor will take an invoice but this time verifying the monetary amount of the transaction. Stage 4: Audit Completion – At this stage, the audit team compiles a report to Smackey’s management as regards matters that came to the team’s attention during the audit, evaluates and reviews the audit evidence obtained in the audit, and considers the audit opinion to be issued based on the evidence obtained Q4:Describe Keller CPAs’ responsibilities related to communications regarding internal control matters.What internal controls iss ues do you identify? Solution: According to auditing standards and professional conduct the auditor is required that the auditor relay information, in writing, to management and those charged with governance, significant deficiencies and material weaknesses identified in an audit. The following internal control issues were found as regards the audit for Smackey Dog Food, Inc. and thus have to be communicated to appropriate people within Smackey: 1. Granting of commissions to sales people based on estimated sales.This internal control issue presents risks as regards the company’s financial resources as sales people might be paid for sales not made, and there is no refund process for commissions paid for this type of sale. 2. Segregation of duties as regards the handling of inventory. With only one person assigned with the preparation and approving all inventory records, the changes of material misstatements are high. 3. Lack of control procedures and guidelines in handling ret urned dog foods which presented opportunities wherein employees take home returned items.Lack of control procedures and guidelines in handling and recording accounts receivable. This is much more important now since a major client which represents 31 % of total sales is experience financial difficulty. Moreover, the urgency of these procedures and guidelines is in light of the magnitude of receivables (29 % of total assets). Q5:You decide that you will address Smackey Dog Food, Inc. ’s accounts receivables through confirmations. Discuss the various types of confirmations and what forms you will implement and why. Solution:When auditing there are two types of accounts receivable confirmation, which are positive and negative confirmations. Positive Confirmation – Is a request by the debtor to confirm whether the balance as stated on the request is correct or incorrect. Two types of positive confirmation are blank confirmation form and invoice confirmation. Blank Confirma tion Form – Does not state the amount of the confirmation but requests to either fill the balance in or furnish more information. Invoice Confirmation – This is where instead of an entire account balance being confirmed a single transaction is confirmed.Negative Confirmation – This is when there is a disagreement on the stated balance In relation to Smackey dog foods I would implement an Invoice confirmation based on the info given it seems to be a good place to start confirming balances would to be directly linked to the invoices. Taking into mind the amount of returns and how they would directly affect the invoice that was paid but then returned also means that any money that was made on that invoice has also been returned. Q6:What are the major factors affecting sample size for confirming accounts receivable? Solution:Factors affecting the sample size for confirming accounts receivable are as follows: Tolerable accounts receivable and financial statement miss tatement; Inherent risk, which is dependent on the size of total accounts receivable, the number of accounts, prior-year results, and expected misstatements; Control risk; Achieved detection risk based on other substantive tests; and Type of confirmation. Generally a positive confirmation requires a smaller number of sample sizes. Q7:A major issue in verifying the ending balance in property, plant and equipment is the possibility of legal encumbrances.Discuss what specific concern do you have. Describe the procedures your firm will perform to obtain evidence about existing legal encumbrances. Solution: Here are the procedures that Keller CPAs will need to perform to obtain evidence about existing legal encumbrances include: 1. Inquiry with property, plant and equipment custodians 2. Review of minutes of meetings 3. Review of items noted during property, plant and equipment inventory observations 4. Confirmation of the client’s liabilities 5. Reading and reviewing lease agreem ents 6.Reading and reviewing property, plant and equipment purchase contracts and agreements The above procedures aim to assess whether encumbrances and liens to the property, plant and equipment have been identified and whether property currently pledged as collateral on a loan has not been sold or damaged. Q8:The client wants to know if you will be present at the year-end inventory. What is your decision and why? What role or actions will you take at the inventory if you decide to attend the inventory. Why? Solution: I think it is very important for the audit team to be at the year-end inventory.The reason for this being is that way the audit team can see how Smackey Dog food performs an inventory check. Secondly, they can take part in the inventory themselves by observation, as well as physical checking and counting of the inventory. After deciding to attend I would ask for a copy of the inventory check list and also ask for the ability to check the inventory along with the rest of the team. By gaining a hands on check this will allow the auditors to see if the controls over inventory are working and that the inventory check lists is correct and states all the inventory that Smackey Dog foods has.Q9:Considering the general six functions that make up the inventory and warehousing cycle for Smackey Dog Foods, Inc. , identify the related documents and/or records that would be used. From your analysis of the internal controls related to the inventory and warehousing cycle of Smackey Dog Foods, Inc. , what internal control weaknesses exist? Solution: The six general functions that make up the client’s inventory and warehousing cycle are: 1. Processing of purchase orders – purchase requisitions, quotations from suppliers, and purchase orders 2. Receipt of purchased materials – receiving report 3.Storage of materials or inventory – materials requisition form 4. Processing raw materials – job cost sheet, process cost sheets 5. Sto rage of finished goods – sales invoice, sales order form. 6. Shipping finished goods – shipping form and invoices. The internal control weaknesses that exist based on the six functions that make up the warehousing cycle as stated earlier the lack of procedure set for handling the large amount of returned dog food. There is also nothing stating that they record the transaction when the dog food is returned so that could also mean they never took the profit off the books.The other weakness is separation of duties in the warehouse Kim alone has control over inventory, production and shipping. That is too much for one person to handle especially when her attention has been taken by one specific line of food that the company produces. Smackey needs to bring in people to a great extent to help Kim and reduce her workload. By doing this it will also lower the risk that inventory, production or shipping could become misstated. Q10:Discuss if Keller CPAs or its auditors are bre aching any Professional Rules of Conduct and why or why not?Solution: Several things occurred that make me believe yes the Keller CPAs are breaching some of the rules of conduct. One issue that sticks out immediately is Pete and Allen’s relationship. Pete and Allen have actually discussed the audit over a few beers which should not have occurred. This creates a conflict of interest and independence. Another problem that Keller CPAs are faced with is the lack of knowledge of the industry topped with taking on the audit in a crunched time frame to complete it in.By doing this the possibly of the audit team gaining enough knowledge of the industry to perform an audit up to standards in the small time frame is going to be a task in itself. If the audit team had a larger time frame this would be ok but in such a small time frame they won’t be able to spend that much time learning the industry and this could lead to not being able to perform an audit following all audit stan dards. Q11:Discuss the CPA firm’s legal liability concerns for this audit if they make a material unintentional or intentional mistake. Include any other legal liability concerns regarding possible Professional Rule violations.Solution: The CPA firm could face some serious legal consequences if they make an unintentional or intentional mistake. The main liabilities that I see between the audit team and the Smackey Dog Food audit itself is liability to clients, and liability to third parties. Liability to clients – In this case this would be where if the auditors missed any fraud occurring and therefore the client can turn around and sue the Keller audit team. In terms of Smackey Dog Food directly, one area of possible fraud is in the inventory department and the returned inventory area.With the lack of separate of duties and the fact that two employees essentially run the whole inventory department it might not even be intentional fraud it maybe just a misstatement and lack of controls over inventory that caused it. But the auditor needs to discover this to avoid any legal action. Liability to third parties – This occurs if the Keller auditor team fails to find any material misstatements on the financial statements and then the bank would loans Smackey funds, but shortly after Smackey goes bankrupt. This would open up the auditor to be able to be sued by the bank for not catching the misstatements on the financials.

Personal Identity - Memory Theory vs Body Theory vs Soul...

Personal Identity REFERENCE: Perry, Dialogue on Personal Identity and Immortality. . Thesis . Identity refers to â€Å"a relation that everything has to itself and to no other thing†, and our perception of personal identity is the knowledge that we are ourselves, and who we have been – basically, that I am the same person I was last week, last year, etc. Leibniz’s Law states that if one thing (A) is identical to another (B) at one given point in time, they share the exact same properties, making them the same, one thing (A = B). In this paper, I will argue that the Memory Theory of Personal Identity is the closest to the truth. I will do so by showing that the opposing theories – Body and Soul Theories – have evident flaws and that the†¦show more content†¦371). This responds to the objections raised by Thomas Reid in the 18th century (Shoemaker, 2008, p. 340), however, the Memory Theory did require a modification to include the possibility of temporarily forgetting the experiences of an earlier person-stage, â€Å"as long as one has the potentiality of remembering it† (Shoemaker, 2008, p. 340). In the conversations held by Gretchen Weirob, Sam Miller and Dave Cohen in Perry’s ‘Dialogue on Personal Identity and Immortality’ (Perry, 1977), this concept is addressed in depth. Miller relays a chapter written by Locke – â€Å"the relation between two person-stages or stretches of consciousness that makes them stages of a single person is just that the lat er one contains memories of an earlier one...I can remember only my past thoughts and feelings, and you only yours...take this relation as the source of identity† (Perry, 1977, p. 343). These concepts are logical possibilities in my opinion, and are far less unstable than those presented within the Body/Soul Theory, as these concepts do not require the senses of others, but the individual’s first person perception of their personal identity. Another argument against the Memory Theory involves it’s circular nature if fake memories are implanted within a person who did not actually experience what the memories are about, and only ‘seems to remember’, via brainwashing for example. The above diagram shows theShow MoreRelatedAnalysis Of John Locke And The Problem Of Personal Identity1622 Words   |  7 PagesProblem of Personal Identity Personal identity, in a philosophical point of view, is the problem of explaining what makes a person numerically the same over a period of time, despite the change in qualities. The major questions answered by Locke were questions concerning the nature of identity, persons, and immorality (Jacobsen, 2016). 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