Principles of Marketing Essay

The syllabus content includes a study of the blood between trade and society, nature and functions of marketing, marketing management processes, marketing tools, the markets, and the consumers. melodic phrase Objectives The main goal of the course is to provide an overview of the basic principles underlying ripe marketing theory and practice. It get out provide participants with an disposition of the analysis that is infallible for taking marketing decisions, and the wide range of factors (and interactions of those factors) that need to be considered in the design of a marketing program. students should come away with this course with an understanding of the marketing system and its role at bottom the Malaysian economy and within an individual firm by studying how products and services atomic number 18 planned, priced, promoted, and distributed in order to satisfy consumers wants. Learning Outcomes Upon completion of the course, students should be able to ? draw and apply knowledge of the key marketing concepts.Please dress right and appropriately (according to universitys dress codes) when attending crime syndicatees. ? Group projects Assignments There give be group projects and assignments. For group project, work together with your group members and at the end of the project your group members will assess your contribution to the project. You are expected to do a group presentation before first appearance of written copy during the semester. Assignments will be uploaded in UNIEC. In class assignments must be submitted on the specified date otherwise you whitethorn be penalized for late submission.If you encounter any problem to submit assignments on the specific date, you are required to inform the lecturer within 2 days of the specified date. For any type written assignments given, the format of the stem should be as follows ? A cover scallywag with your details Name, Student ID and Sections ( as registered in CMS) ? Font Time New Roman , coat 12 with 1. 5 spacing ? Include a reference page for every assignment that you submitted. ? Forums Students are required to participate in each(prenominal) 3 forums posted by the Course Leader and marks will be assigned based on the quality of the discussion. ?Accessing/ Checking UNIEC Virtual It is extremity important for students to access and check their UNIEC Virtual for any updates and information pertaining to the course regularly throughout the semester. Ignorance is NO EXCUSE. Examination Format Final enquiry will be a three hours-examination. The exam will valuate your level of understanding and knowledge acquired in this course. The question formats may incorporate of multiple choice, true-false, short essays, and case-based problems. Week root words Covered Overview 1 2 3 4 Topic 1 selling Managing Profitable Customer relationship Topic 2 The merchandisingEnvironment and the marketing Information Topic 3 Consumer Markets and Consumer Buyer Behavior Topics/A ctivities Remarks/ Deadlines Introduction. Class activities Getting to know. Overview of course plan. Marketing Managing Profitable Customer Relationship ? Definitions of marketing ? Basic concepts of marketing ? Evolutions of marketing ? Relationship marketing ? Marketing strategy and the marketing mix ? Marketing Challenges in the future Read ? Kotler Chapter 1 ? Harley-Davidson case. Chapter preview p158. Class activities ? address course session materials Topic 1 ? Discuss Harley Davidson exercise.The Marketing Environment and Marketing Information ? Companys Microenvironments ? Companys Macroenvironments ? Marketing interrogation process Read Forum 1 ? Kotler Chapter 3 4 ? actual Marketing 4. 2 Tracking consumers on the Web Smart targeting or a little creepy. p 151 Class activities ? Discuss reading materials Topic 2 ? Discuss Prius Leading a Wave of Hybrids case Consumer Markets and Business Market ? Consumer purchase Behavior ? Consumer Decision-making Process ? Facto rs Affecting Consumer Buying Behavior.

History Comparison Betwen Mexican and African Americans Essay

The history of Mexican the Statesns is comparable to that of African Americans filled with stories of conquest, racism, and discriminatory acts make up by high society. The past has triggered Chicanos to fight back against injustices, in hopes of reforming immoral treatwork forcet, and emerging as an equal part of Americas society. The Chicano accomplishment yielded nearly successes in this aspect. However, mass media and stereotypes confirm the notion that Mexican Americans be subdued viewed as a lesser people. This stems from the long-established concept of racial stratification.In this case, it indicates that Anglo-Americans befuddle hierarchy over Mexican Americans. Consequently, discrimination towards Chicanos is still prevalent, despite on-going efforts by actives for change. This nation was socially molded based on the supposition that there is a hierarchy of races, and as long as that estimation exists, Mexican Americans will happen to suffer inequality. In Sexu al fury in the Politics of Conquest, Castaneda explores the sexual crimes against Amerindian women during the Spanish conquest of Alta California.The soldiers serial the missionaries on the settlement raped and violated the native women openly. There were legion(predicate) incidents originally rules were set to govern the matter, but even after the rapes move to occur. One court case recorded in 1773 indicates that there was no intention to grant justice to the victims. The natives took matters into their own hands and formed forces to testify on their own justice (similar to Chicano activist groups that seek reform for discrimination), but to no avail.Castaneda goes on to explain that the actions of the soldiers were not farfetched from practices of Western civilization (27-28). Because these fateful crimes were normal for the dominant culture, they were automatically imposed on the natives, who were supposed to deport this without unsusceptibility. This is similar to Mex ican Americans during the Chicano movement, who were not given equal opportunities for education and workplace because they were not in the central group. In both situations, the majority emasculates the men and oppresses the women of the minority.The idea of hierarchy is app atomic number 18nt in this passage Catholic missionaries try to strip the natives of their culture and convert them to value Western practices because they consider themselves the big people. The history of the Chicano Movement can date back to the Manifest Destiny. In the 1840s, the United States planned to expand its territory and take Mexico, which had become unconditional from Spain. In reporting these events, Leo Cervantes notes the attitude of superiority that the Americans displayed in their imperialist plan.He notes one adherents thoughts, who asked why resign this bonnie country to the custody of the ignorant cowards who chip in ruled for the last 25 years? (13). Cervantes also quotes Thomas Jeff erson, who has similar views of the matter, and promoted policies of non-miscegenation during the expansion (14). Even before Anglo-Americans were acquainted with Mexicans, they held predisposed opinions of contempt for them. As I suggested, Arturo Rosales agrees, An cardinal cause for the hostility Anglo-Americans felt for Mexicans was a preexisting ideology of racism (5).These preconceived notions of Mexican Americans were the beginning of negative stereotypes attached to them. Today Chicanos be often represented in the media as uneducated thugs, loose women, or undocumented workers. Even whites who claim they are not racist may practice aversive racism by absorbing the images portrayed in media. It is this ideology of racism has contributed to discrimination over the years and inversely, the building of the Chicano Movement. The movement flourished in the 1950s and 1960s, feeding off other civil rights movements, oddly the African American movement.Both African American civil rights activists and Chicano activist protested the unlawful repression of minorities in America. They protested the terrible education system, police brutality, and denial of frugal opportunities. Arturo Rosales compares Chicano activist, Cesar Chavez to Martin Luther King. It is expected that on this path to address the plight and repression of their people, Chicanos were met with resistance from White Americans. Rosales notes that police officers and other uniformed officials were employed to tame manifestations of discontent and did so using violence (xv).It can be suggested that Anglo-Americans considered Chicanos a threat to the racial hierarchy, so they took action. Cervantes supports this theory, quoting Brooks Adams who said, When a highly alter society disintegrates, under the pressure of economics condition, it is because the energy of the race has been fagged (18). This point illustrates the pressure Anglo-Americans felt to keep superiority over Mexicans. The Americ an achievement ideology suggests four points Anyone can make it. American society is fair and open.Success is based on merit. Moreover, inequality is the result of differences in ability and ambition. This ideology contradicts the apparent effects of a racial hierarchy. social stratification of races has formed structural discrimination among minorities, specifically, Mexican and African Americans. The worthless education, poor neighborhoods, and badly equipped jobs that these minorities are subjected to prevent them from achieving upward mobility. However, white America still neglects to acknowledge these factors.Historian, Oscar Lewis, believed that people living in poverty are to blame for their own situation, yet minorities history in America consists of repression and sermon as inferior beings. There is no questioning it racial classes have been socially constructed and this has directly affected minorities. The Chicano Movement has led to some advances for Mexican American s uch as the growing numbers of Latinos attending school, and assemble concerns about unequal treatment to Chicanos. However, because underlying values of America are products of a deep-rooted, corrupt social structure, issue of prejudice will continue to exist.

Molecular Geometry

molecular(a) Geometry I Investigation using Models (SL) (DCP Lab) Taksh Shah KIS International School chemistry (SL) 1 Introduction For this investigation we had use molecular models and make the by-line structures emblem Name of Species Lewis Diagram Model Bond north- opposite or move () Non- icy BeCl2 Beryllium Chloride unidimensional one hundred eighty Non- opposite C2H2 Acetylene Linear clxxx Non- Polar BF3 Boron Tri? uoride Planar triplicity 120 Non- Polar C2H4 ethene Planar Tri angle 120 Non-Polar molecular(a) Geometry I- Investigation using Models (SL) interpersonal chemistry (SL) Symbol 2 Name of Species Lewis DiagramModel Bond Polar or Angle () Non-Polar CH4 Methane Tetrahederal 109. 5 Non-Polar NH3 Ammonia symmetrical pyramid 107 Polar water weewee hardening / VShape 104. 5 Polar SO2 Sulfur Dioxide Bent / VShape 104. 5 Polar 120 Polar or NonPolar Planar C2H2Cl2 Dichloroethene triplicity (Carbon) Tetrahederal (Carbon) C2H6O ethyl alcohol V-Shaped (Oxygen) Molecu lar Geometry I- Investigation using Models (SL) HCH Bond = 109. 5 COH = 104. 5 Polar Chemistry (SL) 3 Explanation Symbol BeCl2 C2H2 BF3 Structure Its Linear because it has 2 Bond genus capital of France and 0 solitary Paris Its Linear because it has 2 Areas of nix harge around the Carbons and 0 Lone Paris Its a Planar Triangle because it has 3 bond Pairs and 0 Lone Pairs Shape Polarity With the angle macrocosm 180 Non-Polar because it has the Molecular Shape polar bonds and is becomes Linear cruciform With the angle being 180 Non-Polar because it has the Molecular Shape polar bonds and is becomes Linear symmetrical With the angle being 120 Non-Polar because it has the Molecular Shape polar bonds and is becomes a Planar Triangle symmetrical Its a Planar Triangle because it has 3 Areas of CH4 NH3 H2O SO2 Non-Polar because it has the Molecular Shape olar bonds and is Lone Pairs C2H4 With the angle being 120 negative charge around the Carbons Pairs and 0 becomes a Planar Triangle symmetrical With the angle being 109. 5 Non-Polar because it has Its a Tetrahedral because it has 4 Bonding Paris and 0 Lone Pairs Its a Trigonal Pyramid because it has 3 Bonding Paris and 1 Lone Pairs Its a Bent/V-Shape because it has 2 Bonding Pairs and 2 Lone Pairs Its a Bent/V-Shape because it has 3 Areas of positive charge around Sulphur and 1 Lone Pairs the Molecular Shape polar bonds and is becomes a Tetrahedral symmetrical With the angle being 107Polar because it has polar the Molecular Shape bonds and is non- becomes a Trigonal Pyramid symmetrical With the angle being 104. 5 Polar because it has polar the Molecular Shape bonds and is non- becomes a Bent/V-Shape symmetrical With the angle being 104. 5 Polar because it has polar the Molecular Shape bonds and is non- becomes a Bent/V-Shape symmetrical Polar because it has polar bonds and is nonsymmetrical Its a Planar Triangle because it has 3 areas of C2H2Cl2 negative charge around the Carbon atoms and 0 Lone Pairs With the angle being 120 the Molecular Shape or becomes a Planar TriangleNon-Polar because it has non-polar bonds and is symmetrical Molecular Geometry I- Investigation using Models (SL) Chemistry (SL) Symbol 4 Structure Shape Polarity With the angle being 109. 5 Its a Tetrahedral (Carbon) because it has 4 the Molecular Shape Bonding Paris and 0 Lone Pairs becomes a Tetrahedral (Carbon) C2H6O Its a Bent/V-Shape (Oxygen) because it has 2 Bonding Pairs and 2 Lone Pairs bonds and is nonWith the angle being 104. 5 the Molecular Shape becomes a Bent/V-Shape (Oxygen) Molecular Geometry I- Investigation using Models (SL) Polar because it has polar symmetrical

The Impact of Foreign Exchange Gains and Losses

The Impact of Foreign Exchange Gains and Losses on the corpo aim performance of Xian Janssen Pharmaceutical During 2003 Xian Janssen Pharmaceutical Company suffered huge losings of 60 Million Chinese Rmb which represents about 5. 7% decrease in the direct income of the Company. While during 2004, Xian Janssen Pharmaceutical Company suffered greater losses of 75 Million Chinese Rmb which represents about 6. 9% decrease in the Operating income of the Company.These losses are not the responsibility of the parent Company Johnson & Johnson merely its the responsibility of the Subsidiary Xian Janssen Pharmaceutical, so Johnson and Johnson was generating profits while on the early(a) hand, Xian Janssen Pharmaceutical was losing income. If those reductions of operating income continued, soon this will affect the lucrativeness of Xian Janssen Pharmaceutical, and thus upset its shareholders, and so they might sell their shares till its prices f each, and thus the company might suffer from Bankruptcy. This pure use of opposed shift forwards would be due to some factors includingThe limited availability of other foreign flip derivatives or risk management alternatives, the restricted policies of Johnson and Jonson, the restrictive restrictions in China on the use of derivatives and currency products, and the unwillingness of Johnson and Johnson to either carry the risk itself or allow more breadth in Management of the foreign exchange exposures of its Chinese supplementary. The relationship between tangible spot exchange appraise, the budgeted spot exchange order, the forward rate, and the expectations for the Chinese adjuncts financial results by the U.S parent company Nearly all multinational companies, like all organizations, ordain off of budgets. The Chinese subsidiary of J&J isnt contradictive. Paul Young must pick a strategic a business and marketing plan, associated with a budget, for Xian-Janssens showing up family. That is the actuality of the si tuation. The forecast exchange rate for the glide path year , the budget rate, Usually generate either exclusively by the companies or in combination with input from the business unit for.Regardless of the process, the final budgeted rate will be used for planning, purchasing, and atrocious of all formation of expectations. As is the case with all forecast, however, it will prove an geological fault. Paul Young effective hopes it will not be too wrong and that the direction of the error proves in his business units favored. Once the budget was institute and accepted by the U. S parent, Paul Young and Xian-Janssens results for the coming year would be graved on stone. They would then be managing the business to becoming the parent companys expectations, in this case, of 20% growth.The forward rate is calculated by the financial service providers from the current spot rate and interest differentials. Since the Rmb was fixed to the dollar at this time, and the euro was continuing to appreciate versus to dollar, Xian-Janssens financial results were looking at the anemic euro results. The forward rate was be Xian-Janssen multifarious money. Paul Young would feel increase pressure to let go the hedging in order to reduce the cost. Johnson& Johnson has roughly 200 foreign subsidiaries worldwide.It has al itinerarys pursued a highly decentralized organizational structure, in which the individual units are responsible for their own performance from the top to the stinkpot line of the income statement. Although it is not unusual for a multinational firm to flip foreign exchange gains and losses the responsibility of its foreign subsidiaries, it is not typically considered very efficient. The subsidiary business unit is typically just that, a business unit, and does not ordinarily possess the resources of skills sets necessary for good exchange rate risk management Foreign exchange gains and losses stool an impact on corporate performance at XJP.Although many mess may first see these as relatively small losses, a reduction in the operating earnings of an individual business unit from foreign exchange changes alone like this would be considered significant. One way to note this is to consider that the average return on sales (ROS) for the passel 500 in the second quarter of 2005 was about 7. 7%. If these goat line profits were chopped an additional 6%-7% on a consolidated basis, a lot of companies and shareholders would be considerably upset.

Media and Sexuality

I heart the embarrass workforcet of women in advertising usu aloney focus on women being considered as male sexual objects. The complete AXE campaign in commercials treats both men and women as dense idiots, and assumes that young men entrust believe that nebulizering crap on themselves will attract sweltry young women. The commercials has the gay atomisering magic cologne known as axe, he becomes the sexual object of womens desire. Literally hundreds of women are running by means of the Jungle hunting smooth a smell as their vitality depends on it. When they reach the meal, the prey, which is a man is spraying Axe all over his body.The sad part is how many guys fall for it. The advertising works. My immature stepson has his cronies over constantly during the week and weekends. My basement known as the stamping ground smells like an Axe bomb Just got dropped. When their friends who are girls are attack over it is the worst, they put on twice as much. I fundamentally p rivation to suffocate myself in sweet smelling air fresheners, It reminds me of my amply school experience when all the teen boys drowned themselves in Calvin Klein cologne. I induce tried to ell them that they talent be actually offending some of the girls, because they might have viewed the Axe commercial.Their response Is No way man, chicks goes crazy over this stuff. Are men really senseless enough to believe that If they spray themselves with something In a merchant ship that beautiful women as defined by the media will intensely throw themselves at them? The commercial shows attractive women tackling down guys that spray It on but It also makes guys look like Idiots because In real life no one believes putting on a cheap body spray will attract anyone. It concern me because guys who has pocket-sized self esteem or are suffering from not being attracted to women are desperate enough to buy Axe products.In the Hardens ad, well-known celebrity, Kim Sardinian, Is and Is shown have one of the hamburger chains salads. There are two strategies going on In the ad. The first one Is the use of a celebrity to make out the product, and the twinkling one Is the plan that uses sex appeal. The low cut equip shows off Christians full cleavage, and the spotlight seems to be on that feature quite of the focus merchandise, the salad. The media plays sexuality because Its market led they give people what they want, when they want It. For men, beauty In women Is very Important, for women beauty In men Is less.A man can be considered very attractive by women without being finical handsome, or handsome at all. Media and Sexuality By sprightlinesss have viewed the Axe commercial. Their response is No way man, chicks goes crazy over this stuff. Are men really senseless enough to believe that if they spray themselves with something in a can that beautiful women as defined by the media cackling down guys that spray it on but it also makes guys look like idiots because in celebrity, Kim Sardinian, is and is shown ingest one of the hamburger chains salads.There are two strategies going on in the ad. The first one is the use of a celebrity to sell the product, and the second one is the plan that uses sex appeal. The that feature instead of the focus merchandise, the salad. The media plays sexuality because its market led they give people what they want, when they want it. For men, beauty in women is very important, for women beauty in men is less. A man can be

Greek Contributions to Modern Western Civilization Essay

Ancient Grecian market-gardening has influenced modern western civilization from their discoveries and traditions during their Golden Age. Their philosophies, politics and determine set about helped shape our every day life. Some of the most(prenominal) prominently displayed leadership of on the whole beat lived in Greece during the time. Their math, art science politics, architecture, drama, medicinal drug, philosophy and values take up inspired todays everyday way of life. If it werent for their constant strides towards a better tomorrow, civilization today might be less advanced.A lot of their academic achievement math and science has trickled down from the generations and into western civilization today. Euclid, a mathematician, is now viewed as the most prominent mathematician of all time. He wrote a book called The Elements and put all of his discoveries and theories into it. A lot of the math and science that we use today was influenced by his theories and discoverie s.A man named Hippocrates also solely influenced todays medical checkup practices. His discoveries in medicine made a long lasting opinion on todays doctors and practices. He was an extremely trustworthy doctor. He made an swearing stating that he would never give bad medicine and always strive to cure a patient, not just nab paid. Today when becoming a doctor, you must take the Hippocratic oath, which was the oath that Hippocrates created.Whenever you go to see a performance now, whether you know it or not, Greek influence is involved. Greek drama and auditoriums are big influences. The three types of theaters that the Greeks had were apron (like in todays Gershwin Theater), Thrust (like in many of the plan halls seen today) and Arena (like todays sports arenas). The architecture of these stages and of a lot of former(a) structures are direct influences of the Greek civilization.Playwrights such(prenominal) as Socrates, Aeschylus and Euripides wrote plays that entertained fl ock in Greece and all around the manhood still today. Playwrights wrote tragedies in which in that respect is a main type with either aspecial capability or sad disfigurement. As the story progresses, the tragic flaw ruins the character (just like in todays drama). One of the most tragic of plays are the stories of Oedipus, the King. In this, the main characters tragic flaw is unknown even to him. It is his tragic past and how it influenced his present day life. Tragedies such as Oedipus the King have contributed to the making of todays theater.Greeces system of democracy was a raw(a) ideal for the time. Today, countries around the world use it. During the time of the first democracy, philosophers started to teach their thoughts and voice their opinions. This is because it was a time of turmoil. Corrupt leaders were leading Greece and people did not have a great deal faith in democracy.At this time, philosophers gave the people things to ponder and believe in. The superlati ve three Greek philosophers were Socrates, Plato and Aristotle. Even today, people live by any(prenominal) of the teachings of these philosophers and they are widely studied.Overall, many of todays traditions, beliefs and values have been passed down from Greek civilizations. Their discoveries, traditions and strides toward perfection inspired later generations to act as they did. The individuals that invented and discovered new aspects of life and their surroundings gave way to brand new lifestyles that are used today.

Benefits and Drivers Paper

Benefits and Drivers reputation MGT/445 Organizational Negotiations March 24, 2013 Kudler delightful Foods is a food company that specializes in selling fresh grocery yields with simple ingredients used to identify gastronome meals. Nearly everything a client could want would be found deep down Kudler charming Foods. Currently Kudler very well Foods operates from three locations each offering the same service. The company is a privately held, moreover construeks to offer stock publically to increase capital. The increase in revenue depart al economic crisis Kudler book Foods to pursue avenues of revolution that can increase profit margins and spark clean provoketh.In this paper Team A will be exploring the internal and external driving factors that influence the innovation at Kudler fair Foods as nearly as an over ingest of how these practices benefit the company. This tuition is important in ensuring that Kudler Fine Foods will be open to meet their administrat ional objectives. Kudler Fine Foods will overcompensate to make it the companys main priority to provide node satisfaction with the selection of fresh products. Kudler Fine Food External Drives of InnovationExternal innovation is the comparison of a companys own to a contenders product or service. The external drives of innovation within Kudler Fine Foods are browse shopper program, website, and catering. Kudler Fine Foods has created a program for their customers where they sign up to receive news approximately the stores upshots, featured products, and sales (Apollo Group, Inc. , 2011). With competitors they do non provide such access to information for frequent customers they receive preventing customers from subtle critical news the organization makes presenting.With the Kudler Fine Foods website formatted into a way not solitary(prenominal) local customers can view, but also customers outside of the counties to view the website. The website has also developed an e- commerce system that will provide the organization with energy to automate all inventories and ordering systems to track sales and order replacements make (Apollo Group, Inc. , 2011). The buy the farm external innovation of Kudler Fine Foods from other organizations is catering the organization provides (Apollo Group, Inc. , 2011). The catering aspect has ot been fully constructed into the business organizational structure, so their cost will stand out from other competitors. Their goal is to provide a link to customers on their website that will allow them to view and order specifics requirements for the event needed to be catered. The website will provide every aspect of what meals, desserts, centre needed, specific arrangements or design the customer desires for the event. With other competitors they require customers to stick to into the store location to make arrangements, whereas Kudler Fine Foods is providing options for the busy individual to make arrangements via Inter net.Internal Drivers of Innovations Internal drivers are events that occur inside the business sector the drivers are the success of any organization. The internal drivers of innovation for Kudler Fine Foods are the experienced, helpful, versed supply, and how they strive to make their customers experience delightful as well as a pleasing shopping outing. The first internal driver is the experience, and this is about Kudler Fine Foods ensuring they provide customers with a good experience to grow the business.To grow the business and to make sure, they have a good experience the employees mustiness be helpful and knowledgeable to their customer base. It is important for charge and the module to focus on the internal drivers that will ensure the success of the organization. accord to Kudler Fine Foods mission statement, they shop around the world for the finest products. Kudlers management team goes through extensive lengths to ensure they have the best products for their custom ers who shoot for to purchase the finest epicurean delights. Innovation, Design, and Creative ThinkingThere has been several years worth of perform after Results from the Sales and Marketing department at Kudler Fine Foods. From 2011 and 2012, invaluable sources of information directly from the customers telling Kudler Fine Foods exactly the types of changes they would want like to see in the company, and it is always important to give the customer exactly what they are asking for. There are any(prenominal) areas that can be curb that Kudler is definitely on the right track, such as the high customer approval on the available store hours and the knowledgeable service staff is consistently high on customers surveyed.Unfortunately, there are other areas where customers are clearly stating that they are unhappy with the price of the merchandise and are not receiving courteous customer service on a consistent basis. whatsoever area surveys will show that customers are satisfied w ith the decor and product selection at these stores, which are definitely areas of opportunity for improvements to choke high customer satisfaction. Brainstorming with local owners and managers on the survey areas where the ratings are low probably would result in whatsoever good ideas or suggestions that could be implemented across the chain.After reviewing the customers survey results, it becomes all the to a greater extent important to focus on increasing efficiency. This can be a cost reduction on the goods sold at Kudler Fine Foods, which seems to be on the top of the list of complaints by current customers over the last several years. Increasing efficiencies could include minimizing food stored and un-sold at each store, purpose ways to keep low shelf-life on products in efforts to decrease cost.This magnate have some impact on the available products but could be weighed as to which products sell the most and lease by using some software programs for point of sale purchas es and reports. By analyzing the sales and shelf-life of goods at Kudler Fine Foods, it is possible that product price could be dropped if fewer products were wasted by going bad and not being sold in-time at some stores. Innovation is a huge factor in determining Kudlers success. To be competitive in the market, Kudler has to think outside the box.What will get people in the doors and what is going to keep them coming back? In todays society there are so many another(prenominal) options and choices that, one bad experience can cause a customer to never return. Innovation is what is going to keep consumers coming back. Being able to market effectively and get people in the doors is the first step. keeping them coming back is a whole new challenge in itself. Hiring people with creative thinking, innovation, and good marketing skills will help Kudler Fine Foods stay a step ahead of the rest and keep consumers come back for more.Kudler Fine Foods recognizes the need for innovation an d acts upon the creativity of not only their employees but also their customers as well. Kudler ensures that their on-site staff is operational, knowledgeable, and experienced, thereby providing support throughout innovations such as website design improvements, new catering concepts, and frequent shopping programs. Customer feedback through surveys, prove that Kudler is providing services that customers appreciate but also have identified areas that may be improved upon.Kudler Fine Foods strives to meet their organizational objectives by continually seeking innovations that will fan out their customer base and ensuring that they remain a favorite among the current clientele. ? part Apollo Group, Inc. (2011). Kudler Fine Foods. Innovation, Design, and Creativity Overview. Retrieved from, OI/361 Innovation, Design, and Creativity for a Competitive Advantage take to the woods website. ScandinavianMinds. com. (2009). Innovation Internal & External. Retrieved from http//www. scandi navianminds. com/innovation-internal-external

Effective Teacher Essay

Other studies of the personal effects of instructor experience on student learning have found a relationship between teachers usefulness and their years of experience (Murnane & Phillips, 1981 Klitgaard & Hall, 1974), but not always a significant one or an entirely analog one. While many studies have established that inexperienced teachers (those with less than terzetto years of experience) are typically less effective than more major(postnominal) teachers, the benefits of experience appear to level off after about tail fin years, especially 10in non-collegial work settings (Rosenholtz, 1986). A possible bugger off of this curvilinear trend in experience effects is that older teachers do not always continue to mystify and learn and may grow tired in their jobs. Furthermore, the benefits of experience may interact with program lineal opportunities. experient teachers in settings that emphasize continual learning and collaboration continue to mend their performance (Rosenholtz , 1984). Similarly, very well-prepared beginning teachers can be highly effective. For example, several(prenominal)(prenominal) recent studies of 5-year teacher education programs programs that include a bachelors degree in the discipline and masters in education as well as a year-long student teaching billethave found graduates to be more confident than graduates of 4-year programs and as effective as more senior teachers (Andrew & Schwab, 1995 Denton & Peters, 1988).It is also possible that uneven effects of experience in cross-sectional studies can be the result of age bracket effects (for example, cohorts of teachers hired in times of shortage may be less well-qualified than those hired when schools can be more selective) or of attrition effects (for example, disproportionate early attrition of more qualified teachers may leave a less capable senior durability on average) (Murnane & Phillips, 1981 Vance & Schlechty, 1982).Presumably, the direction of this effect would chang e if retention policies kept the virtually able beginning teachers in the profession. Since experience is also correlated with teacher education and certification status, these variables may be confounded in some analyses.

Appreciating Visual Art forms through Fashion

Art roll in the hay be de all rightd as the product or process of calculated arrangement of elements in a way to affect the sense or senses of a viewer (Tolstoy, pp.28). A diverse range of human human actionivities, forms of nerve and creations encompass stratagem guide. These would include visual and the perform stratagems that entail music, sculpture, paintings, literary kit and caboodle and film among former(a)s. ocular fine art is the form of art that mainly produce industrial plant that can be appreciated visually (Bell, pp. 17). These include paintings, drawings, videos and films, fashion, photographs, graffiti, tattoos and even crafts. Visual art can as well be broken down to performing arts (plays, drama and other human performances), textile arts (fashion and theoretical account twist), and conceptual art (artistic manipulation and representation of concepts).According to Bell, visual art is non only exercised for its esthetical value but also for its p racticable application in industrial public figure, decorative art, fashion design, graphic design and also interior design. He adds that the aesthetic value of a find fault of work may differ with its use among different users (pp. 19).Tolstoy adds that art has been seen to truss to certain principles and elements that complete the different forms we have. Principles and elements of art include visual elements that be apply to produce different works of art. These include puff, shape and twine with an addition of space, balance and movement.The use of color line and space has the strength of creating movement balance and space in a peace of art. Artists use these principles and elements of art to create works that send a pith, affect emotion or atomic number 18 for aesthetic value (pp, 28).Visual art utilizes the elements and principles of art in that artists use color to make paintings, lines for drawings and also paintings, space in their drawings and paintings and also the creation of balance space and movement through the use of line color in their pieces of work.Different forms of visual art are products of different artists being inspired by personal preferences, different people, events, emotional experiences and/or other factors in creating different forms of visual art (Tolstoy, pp. 28).Visual art and fine art are closely interrelated. Fine art utilizes the elements and principles of art and takes a all-encompassing range of scope from paintings, to calligraphy, music and dance among others. The difference between fine art and visual art is that fine art is purely for aesthetic value unlike visual art that can be utilise in industrial application such as sculptures. Fine art can be termed as visual art is it is appreciated though seeing.This essay will concentrate on the appreciation of visual art in the fashion industry. Different visual art forms have been used in the fashion industry based on the preference of the artist, gatherer or the designer. Designers may choose to produce various visual works of art or even collect them. Collectors of visual works of art include photographers and collectors of antiques, paintings and other visual works who range from individual designers to museum employees (Abbott, pp. 22).Their work involves the collection and arrangement of these works of art in a manner that will affect the emotion or sense of the viewer in the message it conveys. The works of such an artist may also be for aesthetic value if not both to convey a message and for beauty. These artists also serve the function of storing history and events (Fashion Projects, para 1).The photographs and items collected act as a preservation of the information or art work conveyed therein which can be reviewed in future. In fashion, these collections (photographs and other items) are used for beauty as well as different functional uses. An example would be the imprints of iconic figures pictures on fabric such as bags, t- shirts, pendants and even shoes (Abbott, pp. 36).

Nundies Sase Study Essay

1. How would you characterize the situation set closely progress literals with respect to Nundies in January 2008?Nundies means no undies which be disposable thin step-in that made for woman who like invisible panty bounds and wish to wear thin liner instead of wearing traditionalistic under wear. Nundies sell its crossway finished different short letters and mainly through womens specialty cheat ons which counted 242 in 2007. It also distributes its carrefourions online at its official website as well(p) as many otherwise break in websites. The main purpose of Nundies is to offer women who dislike underwear a well-off and comfortable intend of intersection. The biggest advantage for Nundies is that there atomic number 18 all substitute returns in stock(predicate) in the commercialize, the product it offers has no direct competitors.Now the primary caper Nundies facing is that Nundiess expectations be failed due to the low remembering redemption rate. Apart from the initial get, only approximately 6% stores placed superfluous orders for extra units and only 10% of reorders argon included in the sum units change. In addition, although the online activity is considered to be positive, it is non used frequently luxuriant in terms of reorder. The amount of panties included in a star package is a nonher problem and go away be discussed in the near question.Other problems includes the gross revenue person in stores do non provoke Nundies enough. They think Nundies shag sell themselves because they are already scuppering on the shelves. So barters person do not talk about the product or recommend Nundies to their guests. Actually, customers with interest to Nundies count to be embarrassed by arraying their interest in stores. Therefore the passive attitude of gross sales person has a direct impact on the sales of Nundies products. Moreoer, Nundiess products displays together with other merchandise in shops means its p roducts merge in with other goods, customer would possibly miss Nundiess products and this result in abig loss in sales. As a result, if store strength do not suggest or drive Nundiess products and Nundies are not properly displayed in stores, Nundies will face a decrease in sales as well as mask the reordering from other companies. This will impact Nundiess returnss and sales.Advanced Materials Inc is a manufacturing come with with striking industrial customer base. It changed its strategy to boil down on promoting its own product and transforming the capabilities of its product development to be customer based. The main coffin nail market places are medical and consumer market. Core capability of AMI is to fetch single use medical grade products. Therefore the launch of Nundies was real innovative for AMI.2. How would you describe the introductory program for Nundies, including the market target, value proposition, and each marketing mix element? Advanced Materials Inc. s new product Nundies is actually different from the past products manufactured by Advanced Material Inc. It represents the companys transition to consumer and proprietary medical products from foam fabricator manufacturing business. The manufacturing cost to produce a single liner include strong and labor cost which is estimated to be $0.6 per unit. Three colors, buff, black and assorted would be produced in a package. And 5 count p soundic pillow packages would be created to package the liners and each cost $0.45 to produce. Nundies provide sell stores 5-count package with the sell damage of $7 and marketing price to customers is $15.Further much, for each 5-count packages sold, Nundies offers 12% agency on the wholesale price to its agents. This agents right is to addition Nundiess distribution coverage amoung specialty stores for Nundies as well as womens dress shop stores. According to the marketing re seek of Nundies, 30.9 percent, which is the outstandingst perc entage in womens underwear sales goes to womens boutique and specialty shops. subdivision stores rank the south with the number of 30.7% and followed by 29.1% from mass merchandise and store club stores. Internet retailers and other retail outlets account for the smallest percentage which is 9.1%. establish on the survey research from 1042 women aged 18-49 years old, 84% of women obligate interest in eliminating panty lines products. Among them, 58% women tried to eliminate panty lines by wearing no-seam panties.Only 22% women wear nopanties at all as a solution for eliminating the panty lines. This means the majority customers prefer to wear something than nothing. 81% of women are arouse in not underwear product that has the function to provide comfort and hygiene benefits. 35% of women would wear this human body of product 3-5 times per calendar week which class-conscious the highest followed by the group of bulk who prefer only to wear 1-2 times per week with the pe rcentage of 29%. Among the people who would wear 3-5 times per week, age 30-35 ranked the highest which account for 39.8% while 41.7% of people age 18-24 show that they would use this kind of product only 1-2 times per week.About the distribution channels, 64% answering said that they prefer to grease ones palms no panty line product from mass-merchandise stores much(prenominal) as Target and Walmart, followed by midlevel surgical incision stores 49% and online purchase 41%. Womens boutique ranked the last, only 28% customers would shop this product in there. However, 53.1% of customers would seek out this product online/internet if they knew it was for sale which ranked the highest among other channels. Therefore, online change begin bigger potential and should not be neglected.In order to emphasize the products display concept as well as investigate user impressions, other focalisation group research was conducted. Participants are women who lay down over $25000 one-year household incomes and aged 21-60. Nundiess display and packaging are successful by these participants. The locations they expect are cotemporary concepts location in shops as well as lingerie stores. Participants express the idea that demonstration is assistanceful to rend customers. Therefore knowledgeable sales persons are necessary to annex product sales. The products are expected to be be and purchased in segment stores by all participants. Although online purchasing is seen as positive, it is infrequently for reorders.These research studies have revealed that Nundies have a good market potential because large amount of women are interested in this kind of no panty-line and convenient product. Nundies meet their expectations by offering tax shelters while allowing them to be free at the very(prenominal) time. So Nundies is a single-use, disposable panty that sticks to the inseam of womens leggings, athletic wear, shorts and jeans. When women mold they dont want to wear underwear, Nundies helps provide a protection as well as being convenient at the same time.The target market for Nundies was 36.7 billion aged 15-60 women who has a household incomes over $25000 annually. And the selling price was set to $15 which was considered to be high by participants. Although it was not a main problem for the target market, participants still found 10 liners in a $15 package would be more than reasonable. However, Nundies set its price to $15 was based on competition from alternatives, manufacturing cost, retail ad merelyments and take in goals of the company. Moreover, Nundies were more popular among higher end specialty stores and upmarket segment shops. Customers in these higher end channels show break interest in Nundies. There for Nundies keep this selling price to addition higher allowance.Nundiess launch has limited media advertizement support and no consumer-oriented advertising was involved in the promotion. Nundies was enwrapd by move a d through retail trade magazines. Also, these retail trade buyer magazines such as Southern Vanity, Womens Wear Daily and Fashion put praising feature articles to help Nundies gain awareness. Additionally, for major celebrity events like Grammys, and 2007 honorary society awards, Nundies promoted its product by placing its sample package in the gift bags to progress away to celebrities. It also took the advantage of New York and Las Vegass Lingerie Trad lay out to exhibit its products. This brought Nundies great opportunity as these showrooms were visited by buyers for womens boutique and specialty stores, they decided which accessory lines to carry.3. Looking again at Nundies target market, value proposition, and each marketing mix element, how has each contributed to Nundies performance to naming?By the end of 2007, there were 232 womens boutique and specialty stores selling Nundies as well as 10 upscale department stores crossways 40 states. Nundies had shipped 11383 units o f products to these channels, among them, 1777 units were accounted for reorders from 15 stores. 285 units were distributed for online purchase. To see from exhibit 6, it is clearly to see Nundies had the highest sales record with 4506 units ordered in the secondquarter which includes April, May and June. The threesome quarter July, August and September ranked the second with 3552 units ordered. This record whitethorn because of the warmer weather. Women tend to wear dresses, shorts and skirts in summer gentle so they would choose light product that do not show any panty lines and provide them protection at the same time. Nundies orders declined dramatically after summer season with only 1656 units ordered in October November and December. The ugly sales performance whitethorn because of the following reasons.First, Nundiess target market is represented by15-60 year old women which accounts for 23% of total population. It is important to strike out that the concentrate of this p opulation is among the age 25 to 52 which accounts for 80.83% of this population. So Nundies should peculiarly emphasize on this target group to be more efficient.Secondly, Nundies shortly offers only 5 panties per package. Nundies have the opportunity to increase the panties amount in single unit. Because with the original selling price to customer set to $15 per unit, customer found that it would be more attractive if this price is for 10 per package.Thirdly, with the distribution channel Nundies currently place its product, it is missing out the mass-merchandise stores such as Target and Walmart and midlevel department stores like JCPenney. Although womens underwear are mainly sold through womens boutique and specialty shops, it is not the best option for Nundies. From the survey result, the majority of participants (64%) expect to purchase Nundies in mass-merchandise stores. The second channel customers expect was midlevel department stores, 49%. However, Nundiess products wer e mainly distributed to womens boutique and specialty stores as well as upscale department stores and online which less(prenominal) customers would expect to purchase from. Nundies is missing out 59.8% of deuce large markets that would attract the most potential customers.Fourthly, Nundies launch has limited media advertising support and it lacks of consumer-oriented media advertising. Many people dont know this product exist or have no idea what is used for. So in order to increase sales,Nundiess primary task is to increase instigant awareness by raising media advertizements via commercial or print media.Other factors that affect Nundies performance include the impact of sales personnel. gross revenue staffs are unclear about how to merchandise Nundies. They think Nundies would sell itself by displaying it in stores. However, many Nundies displays seem to merge in with the rest of other merchandise items. Moreover, many customers feel embarrassing to show interest in Nundies apar t from those customers who are already panty free. Therefore an informative brochure or advertisement is needed for departments and retail stores so sales personnel could mention and suggest Nundies to customers clearly. In addition, Nundies display should be suggested and checked by Nundies agents to ensure Nundies occupies a favorable position and does not get disordered with other items.4. Mr Mortensen asked his team to revisit the market and sales potential for Nundies. How large is the market for a product like Nundies and Nundies sales given its current marketing program?36.7 million of women aged 15-60 is seen as Nundies target market. Among them, Nundiess focus is largely emphasized on 25-54 year old customers with the targeted incision to be 29669 which account for 80% of the total target market. Most of them have annual income over $25000. According to the survey, more than 36% of women are interested in Nundies products idea (plus 41% maybe). They accounted for 13.2 mi llion (plus 15 million) of the target market. 28% of women said they would seek this product in stores (plus 49% maybe) and they accounted for 3.7 million (plus 6.5 million) of the market. About 1.07 million target customers would use Nundies 1-2 times a week, 1.3 million would use 3-5 times a week and only 0.7 million would use it 6 or more a week. Users for special make purpose ranked the last with only 0.63 million. As a result, Nundiess total yearly usage reached 365million or 73 million units.5. What are the pros and cons of the final causes identified for NundiesProposal one Continue development of the womens boutique and specialty store channel. Based on the performance in 2007, sales revenue was $34150, variable cost was $13887, and therefore margin was $20263. Net income equals margin minus fixed expenses which was $14400. So Advanced Materialss net income turn overd $5863 in 2007. As a result if AMI continues its development in womens boutique and specialty channels, it will result in profit and would possibly be enough for the firm to cover all the fixed expenses. Another scenario for the company is break even. The sales of Nundies have to achieve at least 1618 packages or 8090 units with the total sales revenue of $24283.Pros for this proposition includes it only cost $14400. It is cheesy and saves costs. Also it allows AMI to gain more profit on the basis of last years performance. Considering the worst aspect, AMI could still achieve break-even if it sells 8090 packages. This is not a big task so AMI should have no pressure to achieve this goal. Another advantage is that the exhibition and display in these channels would help increase the sales opportunity because Nundies maintain its awareness to customers. This also increases the brand acknowledgement.Cons for this proposal includes as AMIs agents ability and responsibility only restrict to find stores that are willing to sell Nundies and attract orders. They are not responsible for any process involved in merchandising Nundies at stores. So many variable factors in retail stores have the potential to affect Nundies sales.Proposal two Pursue the upscale department store channel. There are two types of purchase put on in upscale department which are centralized buying and alter buying. In centralized buying, retail sales adviser contact the department store account directly and provide the account information about target market, market size and sales displays. There are ccc stores in the chain of top five upscale centralized buying department stores and 350 in the chain of top five upscale decentralized buying department stores. The commission for AMIs agents on wholesale price would be 12%.The cost is much higher compared to womens boutique andspecialty store channel which cost $20000 to $ three hundred00 for the sale presentations and retail consultant fees. Other costs such as warehouse, catalogue and pay off line cost around $35000 to $55000. Based on 20 07s performance, 242 department stores sold 11383 units. Therefore for the 300 centralized buying department stores, an estimated number of 2800 packages merchantman be sold, while for the 350 decentralized buying department stores, an estimated number of 16500 units can be sold.Pros for this proposal are with the number of department stores, Nundies could be more exposed to the target market. Ads and displays would be presented to customers more clearly.Cons includes this channel affects higher costs so the cost of goods sold per unit increased as well. demoralise profit is another disadvantage for this channel.Proposal three pursue midlevel department store accounts. Midlevel department store accounts include stores such as JCPenney with kibibyte stores and Kohls with approximately 930 stores and they all use centralized buying strategy. Midlevel department stores are treated as house accounts as well and retail sales consultants are involved. This proposal requires Nundies wi th different package materials and graphics. Also 2 extra liners are included in every package with the selling price to be $8-$10. However the percentage for retail margin carcass unchanged as for current department store accounts.Pros are the market size is huge. There are over 1793 stores with centralized buying which is a big market for Nundies. Also the cost of goods sold is lower per unit.Cons includes this proposal requires to change brand name and packaging. Nundiess awareness and recognition among customers was a problem all the time. If it changes brand name and packaging, it would confuse customers. In addition, this proposal requires a increase in the amount of panties but the MSRP do not increase enough. Also the expense is between $25000 to $35000which is relatively high, means the profit margin is lower. Another con is increase in fees. Nundies need to pay a estimated cost of $35000 to $55000 for department store chains.Proposal four a combination of channelsPro for this channel is that products can be produced and delivered put down and in the right quantity. The combination of channel consist both 300 upscale centralized stores and 1793 midscale centralized stores which means this helps increase advertising and the distribution expansion would reach more customers.Cons However the higher fees and costs are the major problem. It would cost AMI vast amount of money.Proposal five mold magazine advertisingPros The extent of audience for make magazine is very wide. 56% of 13 year old above women prefer to purchase product that is recommended by fashion magazines. And the target market for fashion magazines are the same target market for Nundies. So Nundies could take this opportunity to promote its product more efficiently.Cons The cost is too high to place advertisement on fashion magazines. It costs $115000 and $200000 for Cosmo Girl and Cosmopolitan respectively. So Nundies margin would be very low.Proposal six metropolitan-area advertisingP ros the cost is lower than advertising on magazine. The advertising period is longer. It targets people at large which would attract more potential buyers instead of end users. Also the advertisement is near stores where Nundies are available. It could boost sales in those areas.Cons it does not focus on its target customers would possibly lead to advertising inefficiency. Also less people seek fashion inspiration from newspapers so newspaper may not be a good media for Nundies.Proposal seven search engine marketingPros when people search relative give voice to paint a picture apparel, Nundies will show with a link to its website. This brings Nundies more opportunities as people all around the world would get to know Nundies instead of only where Nundies sells.Cons reorder rate is less online. And the cost per month is too high. With the selling price and cost of goods sold of Nundies, if the market demand is low, the margin will be lower.6. What are the likely sales and profit im pact of these proposals?For womens boutique and specialty stores, cost of goods sold per unit is $3.45, with wholesale price of $7. The continual sales cost is $14400 plus 12% commission. And for the worst scenario, the break-even point is 5313 packages which are 26565 liners produced. Therefore the profit at full capacity equals $39800. The second is upscale department stores, cost of goods sold and wholesale price mud the same as boutique costs which are $3.45 and $7 respectively.upscale department stores have additional direct costs which are $195000- $305000. It does not include continual sales cost. For the break-even case, 70422 packages or 352110 liners are produced. Therefore the profit is negative, $179000. Third is midscale department store. The cost of goods sold is lower, $3.26 with lower wholesales price which is $4.65. The upfront costs are $225000-$340000 and no continual sales cost as well. The break-even scenario requires 205036 packages or 1435252 liners to produ ce. As a result, the profit comes to negative $265143.7. What is you recommended course of swear out? Why?As a conclusion to the above analysis, boutique stores are the most profitable distribution channels for AMI. Because the entry cost into this channel is the cheapest. The margins are higher than other proposals. Also, production limits are more harmonious in this channel. Furthermore, it is the only feasible proposal that do not require huge expansion. As 13 times the packages sales are ask to break-even for upscale department storesand 54 times the Nundies sales are mandatory to break- even for midrange department stores. With limited capital amount, these two proposal seem to be less feasible.For the success of Nundies, AMI could give away free samples to fashion bloggers or youtubers and let them promote the product instead. This would increase the brand recognition and awareness of Nundies, as well as gain a word of mouth through these bloggers. Also, another cheaper way to promote Nundies is utilize Youtube to introduce instructions for use.Let audience know what is it and how to use it instead of just displaying in the store. As for stores, sales tips should be provide to retailers. And the display should keep off merging in with other merchandise products and become more worry getting. Train sales personnel to be informative and to be more proactive to suggesting and demonstrating Nundies to customers. Pamphlets and samples should be offered as well. Nundies can also be advertize using kiosks. As for reorders, AMI could offer discount to encourage repurchase.Reference1. Kerin, R.A., and Peterson, R.A. (2013). Nundies case study, Strategic Marketing Problems Cases and Comments International Edition, 2013 Pearson. ISBN13 9780273768944

Negotiating a Salary Increase

Many factors outback(a) of the employees control determine compensation increases. Many reputable companies give employees handbooks that mistily outline pay increases. In an obscure economy, profit negotiations require prep and keeping accurate records on the employees part. The key to prospered hire increase is to convince the employer that the social club cannot afford to do without the services the someone who is asking for a pay raise is providing. Remember the person is everlastingly replaceable. The services that person provides should not be easily replaceable.The negotiation for a hire increase starts the first twenty-four hours the person starts working the company. each employee should bring at least one unique contribution to the company that he or she works for. The strategy of these contributions should never be discussed with anyone. unmatched contributions always stand out. No one can hide an elegant sales person or customer service representative at any level. Employees who put on unique marketable skills cannot be easily copied. Having skills that be an asset to the company eliminates the human resources viable reasons for not giving the employee the salary increase.Appearance plays a big psychological part in negotiating salary increases. Upper management companies always expect their staff to dress profession completelyy. In entry level positions, the employees salary can be unflinching by dressing make better then what is expected. If uniforms are required, dressing up will take a little creativity. Ladies can wear free jewelry. Gentlemen can go through the extra expense of having their uniforms dry cleaned. In business type atmospheres, manicures for both men and women to psychologically give the flavor they are valuable to the company. On the sidereal day of salary negotiations and evaluations, dressing better then usual is psychologically effective. Have an exclusive shoe wardrobe.When it gets to salary negotiations, never volunteer your salary requirements (Goodman 2002). When filling out the job exertion or submitting a resume, the applicant should never list an amount for salary. On the day of salary negotiations, the human resources know what the employee will accept. Salaries are hooked upon the employees past work history. This is all verifiable by social earnest numbers. It is to the employees advantage to do a background check to curb the information in their records is accurate. If the information the applicant is putting in piece of writing conflicts with what is in the databases, he or she will never be told. tied(p) if the information comes out to be inaccurate, the management already formed a permanent opinion.Be selective about the company. The financial investors and presidents are uncertain about the future financial status of the company. Do some query to determine what others are earning (Lloyd, no date condition). Doing research will be well worth the time when negotia ting salaries. Psychologically, an employee feels much more confident when the day comes to negotiate salaries if they feel they are prepared. The employee should keep an accurate, detailed list of all the accomplishments that was valuable to the company.Remember that salary negotiations start way before the day the arrangements are made. Keep a professional, formal relationship with the management and co-workers. It is a good policy to never have conversations that includes anyone who is not present. The most successful negotiators will feel a lot more confident if they have a plan to compete with the organization or business if glum down for deserved pay raises.Works CitedGoodman, P. Landing a plank Package in Tough Times Business Week, com4 Feb 2002Lloyd, J How to Negotiate the Salary You Deserve Labour Protect.comNo date given

Report Writing Essay

Eve-teasing is a widespread and most disturbing reality for the girls in Bangladesh. We hardly attain reports of eve-teasing in the media until it ends up causing some serious damage to somebody. that we do come across, at times, news and reports telling us how grand the consequences of eve-teasing can be. And such news does non usually attract general attention until it grows into a national issue. According to figures released by the Ain-O-Shalish Kendra (ASK) human rights organization, 14 girls and women have taken their own lives over the past four months across the country as a direct result of the insults. It is also a great problem in Sylhet. Young girls, especially school and college girls and womanish workers top the list as victims of eve-teasing. Given the strict patriarchal sociable system, it is almost daring for a woman to protest against teasing in public places.In our society, it is usually the girl who is finally held responsible for such incidents. No matter how weak those laws are, most people are asleep of their existence as they are hardly aware of any carrying into action of those. Considering all these, we can say that laws alone are not enough. What we compulsion most is to change the overall social outlook toward women. We need to provoke collective voice and take action against eve-teasing, as we also need to increase the gender-sensitivity of the police force.X,08 Aug 2010 The problems of make full-shedding is acute in Sylhet. Bangladesh faces one of the worst role crises of the world. Due to lack of planned investment in the power sector, load shedding has become the flagship phenomenon of the countrys electricity system. Some move of the city of Sylhet may face black outs for more than 8 hours a day during the very hot summer. The power shortage eventually leads to the chastening of water supply. Most citizens have to face a miserable aliveness with little water and no electricity under the scorching tropical heat. There are no significant power station projects in the pipeline and the situation is going to get worse in the coming years.All on a sudden street are cover with darkness with a few lights of cars and buses flashing here and there. Thieves and pick-pockets freely reel on the street. The suffering of the students dueto load-shedding is beggars description. The curse of load-shedding does not spare even the hospital. In fact, words are inadequate to kick downstairs proper vent to the discomfort and harm caused in our life by this unscrupulous practice of load-shedding. All concerned must join their workforce to liberate the people from the curse of load-shedding at a very untimely date.

Music: History of Dance and Hip Hop Routines

trip the light fantastic Is movement to sounds made by Instruments, vocals or melodious recordings. It Includes HIP skim, Ballet, Ballroom and other styles. Some forms such as Ballet, ultramodern and Jazz require years of training as the springr tries to double-dyed(a) the many techniques involved. People dance to various types of music such as country, rock, disco, classical and coca. Have been formally training in the Hip Hop style of dance for the last year and a half. Dancing uses my altogether body and brain and has many wonderful effects on my life. first dance helps me think logically, carefully and concentrate well(p). While learningHip Hop routines, I have no choice but to process information right away and recall what has been taught. For this I have been satisfactory to successfully prepare for my S. E. A exam thereby remembering Information easily. Dancing Is a capital form of exercise for me. Dance Improves how my body moves and It Is very good for my health as I burn lots of calories. It helps me have control everywhere my body as I become for flexible and agile. The fast upbeat music gets my heart racing, creates extra energy and gets me moving. So, I am able to stay fit and healthy because of dance. Next dance allows me to invent things and pull my creativity.During the cipher moves, I am allowed to use what I have been taught in class as well as my own ideas to come up with my own creative moves. I feel a sense of action when I am done. Dance allows me to be stress free and relaxed. It takes my school principal offshoot work, chores and bad people. I only think about sharp and pleasant things when I dance. Dance brings excitement to my life. Whenever my mother Is stressed, she turns up the music, grabs me and we dance in the middle of our living room. My friends and I have a orient to socialize with each other and have lots of fun succession e dance.We amuse each other, entertain people and this brings me tremendous joy. D ance helps me make friends wherever we go since it is a common language. Finally dance belongs to all cultures. In Trinidad and Tobago dance is a part of many contrastive activities such as Carnival, Independence celebrations, Cultural and religious events. As such, when I dance I feel I am more a part of my culture. I can relate more to my country and I feel a sense of belonging. Without dance my life as well as the lives of many people would be totally different positively affected by dance.

Causes for the french revolution Essay

thither were many fountains for the french Revolution, which started in 1789. However there were three important causes that affected the decision to have a revolution the most which were the short economy, a negative garner, and poove Louis cardinal and his wife Marie Antoinette. These were the main reasons that steer to the French Revolution because these events were the mavins that affected France the most during 1789. The weak economy was mavin(a) of the causes of the French Revolution because at that time France was in debt. France was in debt collectible(p) to answering the colonist become independent from Britain in the American Revolution.For event, in The French Revolution Begins reading it states And he borrowed heavily in rate to help the American revolutionaries in their war against Great Britain, Frances knob rival. This is one of the reasons that started the French Revolution because overdue to cosmos in debt King Louis XVIs solution was to raise the taxes on the nobles. This was surprised the second demesne which consist of the nobles because they paid the least taxes of the 3 estates. Due to this action at law the 2nd estate call(a)ed a meeting called the Estates oecumenical.In these types of meetings each estate would usually only get one vote but due to the fact that it would be unfair to the 3rd estate. So for this reason all(prenominal) person who was at the Estates General would be granted a vote. The Estates General was to basically approve the in the raw tax. This meeting then caused the National Assembly, which was what the third gear estate was now called. The third estate pledged a tennis court oath that stated that they wouldnt leave until a new constitution was made. They drafted a new constitution, which now made France a constitutional monarchy.In conclusion, this is how being in judgment was one of the reasons that started the French Revolution. another(prenominal) cause for the French revolution was the bad growth in the 1780s. This was one of the causes for the French revolution because tidy sum could grow their food or grain, which is the chemical element to string bread. The price of bread doubled in 1789, and many people faced starvation (French Revolution Begins). In my opinion, I believe that this is one of the reasons to start the revolution because the people back then were poor.They were poor due to the reason that most of their money went to taxes so, if their money went to taxes and they barley had exuberant to stipend for how much the bread used to be hoe are they judge to pay for bread when the price is doubled. I also believe that this is unjust due to the fact that it isnt their fault that there was bad bear I believe that the king was just trying to get money. stunt man the bread price made people not have enough money and many people died because of starvation. In conclusion, this is how a bad harvest was another one of the major causes to the French Revolution.The last main cause to the French Revolution had to do with King Louis XVI and his wife Marie Antoinette. This I believe was the main reason for the French Revolution because the king and his wife were using up money on unnecessary things. For example she spent so much money on gowns, jewels, gambling, and gifts(The French Revolution Begins). Based on this evidence we could see how the money was being misused and how the queen didnt even care about the situation happening with the people. Another example showing how Antoinette was a bad queen was One year she woolly the equivalent of $1.5 million gambling in card games (The French Revolution Begins). This example shows us how the queen spent money and when it came to help people put they were in depth. An example of how King Louis XVI was being a bad king was However he lacked the ability to launch decisions (The French Revolution). In my opinion I believe that this is how King Louis XVI was a cause to the French Revo lution because this quote shows how he did not know what was right for the people and did not know how to deal with all of the things that were going on in France like people wanting a revolution.This was a good thing for France because they saw that the King could not make any good decisions so they saw that it was a good view to overthrow the monarchy and become a limited monarchy. In conclusion there were many things that lead to the French Revolution but only 3 things were the main causes. The 3 main causes were the fact that the French were in depth due to the American Revolution. The fact that there was a bad harvest in the 1780s. Lastly the fact that King Louis XVI and his wife Marie Antoinette were spending money in a useless way and that they were making bad decisions.

Health Care Industry Paper Essay

accounting entryIn todays society, wellness cargon and the issues surrounding the topic has went through with(predicate) some study(ip) intensifys within the last decade. both(prenominal) of these commutes in my confidence were decent and truly important when it comes to providing exceptional theatrical role bursting charge in this health cargon pains. Although some of the changes were non so reasonable in the eyes of well-nigh, these changes were in the best interest for the economy and for the returns of the health sustenance industry as a whole. In this paper the fountain leaveing attempt to explain how the health worry industry has changed e genuinelyplace the last 10 years, the plumpinggest change in healthcare in the down the stairsmentioned 10 years, and the affair the author plan to hold back in the health care industry in the near future.The author leave also explain how she would hold her skills along with the industrys needs, and how her percep tion has changed over the course of the programme here at University of Phoenix. last the author leave alone explain the most signifi hobot impact of the program, the portion technology allow lean in healthcare organizations in the upcoming decade, and the financial and economic issues that give prompt the healthcare industry in the next 10 years. Optimistically later the reader has carefully observed the content in this paper, he/she allow endure a better understanding of the delivery of healthcare and the changes that are made to ensure a better future for our health. How has health care changed in the last 10 years?Health care has changed hammyally over the last 10 years and the changes for the most part has been very successful in regards to delivering quality aid in healthcare. One major change that has been very significant in healthcare is the dramatic subside in the mount of hospital stays after a major surgery or procedure is done. In the past, an individual t hatparticipated in a major surgery would baffle stayed confined to a hospital for at least a week to ensure proper healing and recovery. like a shot 10 years later several individuals may have the equivalent surgery procedure conducted and testament be home in a couple of hours, days, and in some cases the same day depending on the hard knocks of the surgery. applied science has been a major contributing factor behind the improvement and delivery of quality healthcare within the last 10 years. consort to Burchill 2010, technology is intended to assist several organizations accomplish specific tasks easier and more than than rapidly. An organization has to stay ahead of all the new changes and frequently change over r bulge outines within the health care system (Burchill, 2010). Technology has ensured faster service when admitting patients, recovering patients discipline, and when providing surgical procedures that reduces the summation of time a patient has to spend in th e hospital for recovery. What do you think provide be the biggest change in health care in the next 10 years? There are some significant changes that I have observed recently that will be a dramatic change in healthcare in the next ten years. Some of those significant changes are the rising costs of healthcare, lack of procedures cover under certain insurances, lack of access to care, and uninsured individuals. The most significant change is that now all individuals have access to care and are cover with insurance under the Affordable Care Act.By allowing all individuals to accept healthcare insurance and be given access to care this should more than likely reduce illnesses and motivate individuals to take advantage of the resources that are uncommitted under the insurance to better take care of themselves. Another big change that will be very significant in healthcare delivery will be through telemedicine. Telemedicine is where physicians and other healthcare providers can actua lly see and evaluate patients over the Internet. Many smaller communities in the United States are already utilizing telemedicine to great advantage (Burchill, 2010).Although telemedicine is a great way to deliver quality healthcare in a incidentally fashion, thither is also a downside to the procedure as well. Telemedicine will in some way hinder the face to face communication in the midst of the situate and patient that is vital in reducing errors.Most patients have a better understanding of what is expected of them when it is communicated clearly and effectively by their physician. Communication is the process of understanding and having meaning (Du Pre, 2005.) and it isalso the process of relaying information between people by the use of words, letters, symbols, or body lecture (Sallee & Forrest, 2005,). In my thought process I feel that telemedicine will decrease the honourable as far as the Dr. and Patients are concerned. Although telemedicine may decrease a portion of the healthcare cost by less visits to the doctor, it will relapse the value and importance of actually sitting down and talking with your doctor and receiving that one on one face to face time. Most patients are not even in tuned with technology and this can result in many errors and communication issues.What role do you plan to have in the industry?I think once I have entered the healthcare industry I will play a vital role in implementing fair but tough decision making when it comes to delivering efficient, friendly, quality healthcare. I feel that I will make reasonable decisions establish on the enhancement of the facility while considering the needs of my patients and stakeholders as. I will be a leader that encourages a comfortable work surroundings where individuals are relaxed when reporting to work that will ultimately result in a productive staff that provides quality healthcare to our patients. How will you correct your skills to gain along with the industrys needs? T he skills that I have adapted here at University of Phoenix has changed my way of thinking. It has also help me with analyzing specific situations thinking outside of my way of thinking.So once I start working in the health care field, I will first observe my strengths and weaknesses within the organization, I would attempt to ask for advice on my weak areas, I will shadow other health care administrators, and I would also be willing to further my education to evolve with the industrys needs if necessary. Has your perception of health care changed over the course of your program? What has had the most significant impact? Since I have been a student here at University of Phoenix my perception of healthcare has changed dramatically.I now have a better understanding of the different legal and state regulations that are involved, the stakeholders, and also how physicians and patients are billed for function received. This program has opened my eyes to a variety of situations that I d id not know about in regards to healthcare. The most significant impact to me is the amount of individuals that were not covered under any type of insurance. I did not know that there were so manyuninsured individuals in the world. this instant that I am aware of the problem of the uninsured, I am very satisfied with knowing that the Affordable Care Act will be something in motion to guarantee that all citizens will be covered under some type of insurance.What role will technology play in health care organizations in the coming decade? Technology will play a very important role in healthcare in the coming decade because technology in my opinion will become more advanced. I really do view that most services such as x-rays, cat scans, etc. will be conducted without the patients leaving the comfort of their own home. What financial and economic issues will affect the health care industry in the next 10 years? I believe that with all the new technology out there, there will be more ba by boomers and individuals living and this will have a significant impact on the health care industry in the next 10 years. The healthcare cost will rise significantly because with these individuals living longer there has to be individuals there to care for them and health services must be provided.ConclusionIn Conclusion, The author explained how the healthcare industry has changed over the last 10 years, the biggest change in healthcare in the next 10 years, and the role the author plan to have in the health care industry in the near future along with how she would adapt her skills along with the industrys needs, and how her perception has changed over the course of the program here at University of Phoenix. Finally the author explained the most significant impact of the program, the role technology has vie in healthcare organizations in the upcoming decade, and the financial and economic issues that will affect the healthcare industry in the next 10 years. hopefully after the r eader has carefully observed the content in this paper, he/she will have a better understanding of the delivery of healthcare and the changes that are made to ensure a better future for our health.ReferencesBurchill, K. R. (2010, July/August). ARRA and important use Is your organization ready. Journal of Healthcare Management, 55(4), 232-235.Du Pre, A. (2005). Communicating about health Current issues and perspectives (2nd ed.). Boston McGraw Hill.Sallee, A. & Forrest, S. (2005). Effective communication and conflict resolution. In coetaneous nursing issues and trends (3rd ed.). St. Louis Mosby

Mockingbirds Life Styles

A child in 1930s Alabama had a vitality much different than the life of a child growing up in todays late society. As opposed to todays standards, education was less civilized. Their home life was non as inner or as entertaining, and their place in society was much to a greater extent trivial, and planned out. The lifestyles of a 1930s Alabama youth were much different than todays modern child.In Harper Lees Novel To Kill A Mockingbird, three youths make do to grow up in post depression Maycomb, Alabama. Their school is, by todays standards, much less evolved. Not only were special needs not embraced, they were ignored. Whereas todays society has no problems adapting education so that everybody could learn. There were less public life options for children as intumesce. We live in a time where the idea is You hatful be whatever you set your mind to. However, the slogan 70 age ago was more like You leave be what we requirement you to be, and when we want you to be it, but o nly if youre white. Luckily, education criteria have changed since then, as well as home life and society.Home life in the myth is very foreign to us. First of all, we dont have a cook or servant unless we are very wealthy. The Finchs had Calpurnia to fix their meals. There was more of a family closeness attitude back then too, whereas today families are a great deal split up, and kids can become less and less attached to their families. freedom is a common denominator in both time periods. Rites of passage again, were some other similarity in both time periods.Children had a very contain role in society back in post-depression Alabama. They hadnt much of a say in what they were going to be, nor their activities, opinions, or much else in life. When Jem and scout passed by Mrs. DuBoses house, they were to be proper and polite when she was rude to them, where in todays society, in that respect is a possibility that the youth could be rude, and suffer no consequences.Hence, lif e for a youth in 1930s had a different lifestyle than novel people today. Education was not as systematic, home and family life was dramatically foreign, and they had a trivial place in society. Times have changed since then, and they will in the coming years.

Ibm Risk Analysis

Relative Size in the manufacture IBM is part of the applied science sectors in the diversified computer systems perseverance (IBM Summary for foreign occupation Machines- yahoo Finance). The market cap is 254 gazillion with IBM making up 218. 6 meg. IBM is the vauntinglyst community sexual intercourse to the diversified computer systems fabrication. In a less precise industry of computers IBM only trails Microsoft sess by 12 billion dollars ( supranational customerele Machines Corp. ).Be precedent of IBMs whopping size relative to its industry the relative size does non pose a large byplay find to IBM be beat they force out leverage their large market shargon, capabilities, and achieve economies of scales. Acceptable scrutinise venture is affected by the relative size of IBM in the industry it serves. IBM is a large global corporation and thereof on that point atomic number 18 a very large number of financial statement users. The large number of financial s tatement users causes the assholevasors to set acceptable analyse assay at a lower number and thusly lowering think detection chance and increasing the descend of evidence that moldinessiness be accumulated.Major Competitors IBMs study competitors in the diversified computer systems industry argon Hewlett Packard Company Common, Teradata weed, Cray Inc. , and Silicon Graphics International (IBM Summary for International pipeline Machines- rube Finance). These competitors do not pose a large risk to IBM because they have much sm all(prenominal)er market-shares than IBM Hewlett Packard Company Common IBMs enveloping(prenominal) competitor only has a market capitalization of 24. 4 billion and the next closes which is Teradata good deal only has a market cap of 10. billion (IBM Summary for International melodic line Machines- bumpkin Finance). In the computer industry IBMs major competitors are Microsoft, Apple, Oracle, Cisco bodys, and Intel Corporation (International billet Machines Corp. ) IBM softenable to direct in everyplace 170 antithetic countries in five-foldx different industry segments and competitors vary by segment from large multinational enterprises to smaller narrowly focused entities and thus IBM recognizes 100s of competitors (International Business Machines Corporation 2011).Intense emulation regardless of IBM being a leader in near all segments however does amplification risks for IBM such(prenominal) as terms controversy which lowers double-dyed(a) margin ratios, losing market share, and obsolescence of current wares. IBMs major competitors by business segment are discussed in the next section. Major Products & controversy by Product IBMs major business segments are ball-shaped Technology Services, Global Business Services, Software, Systems and Technology, and Global finance.Global Technology Services take ons strategic Information Technology outsourcing function to transform clients real infrastructur es, global attend serve which alters process platforms and business process outsourcing, corporate applied science operates which are a project based portfolio of operate to optimize IT which is build around key assets and patented packet to drive efficiency, flexibility, productivity, and reduce costs, and the GTS function delivery which is responsibly or delivery of IBM technology worldwide. International Business Machines Corporation 2011) Global Business Services provides consulting and system integration which ask observe to the customer by improving strategy and transformation, use intromission services, enterprise application, and business analytics and optimization. Global Business Services in addition includes application management services which provide assistance in application phylogeny, management, upkeep and backing for parcel and custom and legacy applications. International Business Machines Corporation 2011) IBM faces major competition in the global services segments global technology services and global business services from the broad based competitors Accenture, reckoner Sciences Corporation, Fujitsu and Hewlett-Packard Company. IBM overly competes with India-based service providers, public accounting firms providing consulting services, and companies that focus on topical anaesthetic anaesthetic market and niche service areas. International Business Machines Corporation 2011) IBMs software program segment includes the sale of middleware software which enables clients to integrate systems, processes, and applications across a bill software platform. Operating systems are the software engines that run computers. Two trios of the receipts from software is from annuity based recurring license charges and ongoing subscription and support.One third of the revenue comes from one time charge arrangements where customers pay up figurehead for a license which is typically from one year of subscription and support and they can purchase subscriptions and support after the first year. Software offerings include information management software, trivoli software, lotus software, rational software, security systems software and operating systems. This segment is in a highly competitive market and the companies main(prenominal) competitors are CA. Inc. , Microsoft Corporation and Oracle Corporation. International Business Machines Corporation 2011) The IBM systems System Z, Power Systems, and System X range from general purpose and integrated systems designed and optimized for specific business, public, and scientific computing needs and form the posterior for IBMs integrated offerings. Storage includes data storage products and solutions to help clients extend and manage complex volumes or rapidly growing digital information. They destination vitally important issues such as security, compliance, storage optimization, and retention and archiving, availability, etc.Retail memory solutions include Point-of Sales and self-service systems and include hardware, software and services. Lastly microelectronics include semiconductor design and manufacturing primarily for use in IBM systems. In systems and technology IBMs major competitors are Cisco, Dell, HP, Oracle, and EMC Corporation. (International Business Machines Corporation 2011) Global Financing facilitates customers acquisition of IBM systems, software and services and includes client support, commercial financing, and remanufacturing and remarketing.Client financing includes employ and loan financing to end users and internal clients with terms between 1 and 7 years. Internal financing supports long term client service contracts in the Global Services department and Global financing also factors a portion of the high societys accounts receivable. Commercial financing includes lilliputian term blood line and accounts receivable financing to dealers and remarketers of IT products. Remanufacturing and Remarketing includ es equipment which is returned at the conclusion of a lease contract which is they sold or leased to an other client internally or externally.The company competes with Cisco HP and non-captive financing entities of companies kindred General Electric and banks and financial institutions and in remarketing the company competes with local and regional brokers and original manufacturers. (International Business Machines Corporation 2011) The nature of IBMs products and the intense competition in all its business segments causes many risks on the audit as a whole and the audit of specific accounts.The overall audit risks because there are many innate risks associated with intensely competitive environments which can cause products to become obsolete, loss in market share and lowering gross margin, and the inherent risks associated with financing. One particular account that is affected by this is inventorying which should be checked for accomplishable hold dear and possible obsolesc ence. The software and services that are provided to customers are highly complicated and are bundled together and thus gross sales and accounts receivable should be checked for proper classification and timing.Global financing poses many risks to IBM because of its expo genuine to the risk of economic downturns and the tightening of credit spreads and also there is a risk that the clients they provide financing for will not be able to meet contractual obligations and or default on payments. With global financing the auditors must invite sure that leasing arrangements are in good order accounted for and that the appropriate presentation and disclosures are included in the notes to the financial statements.For leases the audit sane games of classification, accuracy, and tangible observe are of particular importance. Major Customers No clients gibe more than 10% of the companys revenue so privation of major customers reduces risk. (International Business Machines Corporation 2 011). Having major customers could be risky because losing the major customer could have a large impact on sales also having major customers could allow those customers to have bargaining power over IBM.IBM while it does not have any major customers it is overly pendent on the geographic region of the Americas for revenue. In 2011 the Americas were the source of 43. 1% of the append geographic revenue. (International Business Machines Corporation- Financial and Strategic summary Review. ) This over dependence on the Americas could cause square(p) business risk due to the economic downturn in the Americas and if conditions were to become adverse and or beg were to decline this could hurt the business. International Business Machines Corporation- Financial and Strategic analytic thinking Review. ) Locations IBM operates in over 170 different countries and one of its major strategies is to string out into emerging markets. IBMs major markets are Canada, France, Germany, Italy, J apan, the United States, the UK, the Bahamas, Belgium, the Caribbean, Cyprus, Denmark, Finland, Greece, Iceland, Ireland, Israel, Malta, the Netherlands, Norway, Portugal, Spain, Sweden and Switzerland (International Business Machines Corporation 2011).The emerging markets that IBM is focusing on which have higher market ingathering rates than the global average are countries in Southeast Asia, east Europe, the Middle East and Latin America (International Business Machines Corporation 2011). This causes substantial risk for the company because each country is going to have different laws to which IBM must comply with or face possible law suits.The fluctuations in different currencies can cause a lot of risk to IBM because the value of revenue in certain countries could decrease substantially and they also must value the different currencies in US dollars for the financial statements. Other risks for companies that operate internationally include acquiring export licenses, laws and business practices that favor local businesses, trade restrictions, duties and tariffs, and the risk of not accounting for taxes correctly in the multiple jurisdictions that the company operates in.IBM operating in over 170 companies and is looking to disperse into other emerging markets causes a substantial amount of risk for the company and should be considered when conducting the audit. First it affects the audit as a whole because the inherent risk and therefore risk of material misstatement is increased because of IBMs international trading operations. Specific accounts and or assertions that are affected by this risk would be sales. Sales should be checked to make sure that the values are accurate and that the appropriate currency conversion rates were applied when ever-changing foreign currency to US dollars.Another balance cerebrate audit accusive would be accuracy and classification related to to taxes payable and tax write down because tax laws are highly complex an d the company would owe taxes to multiple local, state, and federal jurisdictions due to global operations. Another audit objective that should be checked would be that all needed disclosures regarding law suits and other contingencies related to foreign operations are present in the notes to the financial statements and thus satisfy the completeness audit objective and the accuracy and valuation objectives in the presentation and disclosure-related udit objectives. Impact of Technology on Business Operations IBM is part of the technology sector and thus the impact of technology on the business operations of IBM is huge. In IBMs business of being a computer and software manufacturer and service provider the pace of technological change is passing rapid. IBM in order to be competitive with other major companies in the industry must be a leader in mental home and constantly be developing new products and capabilities to be competitive with other companies also trying to provide mi stakable services in the equivalent sector.Due to the rapid change in technology IBM must invest firmly in suck upk and development which it does with annual expenses of approximately 6. 258 billion dollars, 5. 99 billion was for scientific query and application of scientific advances for new and change products, their uses, and also services and their applications and the other 267 million was for product engineering (International Business Machines Corporation 2011).This investment in research and development is necessary precisely still has inherent risks because if competitors are able to come out with similar products to IBMs products before IBM then they could lose a substantial amount of market share also the research and development process itself is a long and risky process because it may or may not result in a marketable product with sufficient consumer demand. speedy technological change also has the inherent risks of causing IBMs inventory to become out- dated and thus obsolete.Rapid technological change also affects the business operations of IBM because IBM will have a lot of intellectual station as a part of their assets on the balance sheet. In 2011 solo IBM was awarded 6,180 patents and in the last 19 years IBM has been awarded 47,000 patents and been the leader in receiving patents (International Business Machines Corporation- Financial and Strategic Analysis Review. ) There is a risk that IBM wont value these intangible items properly and thus cause misstatements in the financial statements.Rapid technological change has the overall effect on the audit of increasing the amount of inherent risk in such accounts as intangible assets, and also research and development expenses. Specifically the audit of intangible assets will be affected because the auditor must pay specific attention to the valuation and allocation assertion and make sure that the intangible assets are valued at the correct amounts and that any necessary adjustments t o the value of the intangible assets is made. Another balance related objective they should make sure the client satisfies is businesss and obligations.The auditor should make sure that the client has the right to this intellectual property which can be satisfied by checking the related patents. The other account that must receive special attention is research and development. The auditor needs to make sure that all research and development is being expensed and is not capitalized and thus the classification of transactions related to research and development are properly classified as expenses and that related product expenses are only capitalized once the product has hit the market. Special bill PracticesIBM is affected by special accounting principles for revenue mention. Revenue credit rating for software vendors can be extremely complex and one of the complexities for software vendors is for multiple-deliverable revenue arrangements. Software vendors are able to account for individual products and services that are bundled together as a package separately if they can make a best estimate of each items fair value selling price. Companies must come up with vendor specific objective evidence (VSOE) of the fair value in order to account for them separately.If VSOE exists for undelivered items besides not for delivered items the company uses the residual method but if VSOE of fair value doesnt exist for the undelivered items then revenue cannot be recognized until VSOE of fair value does exist or all items have been delivered. Other issues that complicate revenue recognition for software companies such as IBM are whether or not new products are more than minimally different from existing products or whether it is just an upgrade.If an arrangement does include the right to an upgrade it must be determined whether the right is specified and whether VSOE of fair value can be determined or if it is unspecified and just included in PCS. Lastly if the company m akes price concessions those must be analyzed to see whether they are stand-alone concessions or whether they expect to make similar price concessions to other customers because this could have a large effect on the realizable value of accounts receivable and the appropriate numbers to report in sales. (Triplett & Miller)The complexity of multiple deliverable revenue arrangements has a large impact on the audit. First and foremost the complexity of these accounting rules causes a large increase in the inherent risk. Specific audit objectives which are affected by these risks would be the realizable value of accounts receivable, the accuracy of sales, and the timing of revenue recognition in the sales cycle. If the company commonly makes price concessions then the realizable value of accounts receivable could be over-valued unless the company makes reasonable estimates of this and recognizes it with the original sales.Sales could be over or under valued if the VSOE of fair value is not accurate and the auditors must check that there is substantial evidence to support the prices the vendors come up with. Lastly the timing of sales could be greatly affected by these accounting principles because if VSOE of fair value cannot be formal then revenue recognition must be delayed until all items in the arrangement are delivered. Works Cited Diversified Computer Systems Overview Industry Center YahooFinance. Diversified Computer Systems Overview Industry Center Yahoo Finance. Yahoo, 2012. Web. 30 Nov. 2012. . FASB Accounting Standards Update Number 2011-02. FASB. org. Financial Accounting Standards gameboard of the Financial Accounting Foundation, Apr. 2011. Web. 30 Nov. 2012. . IBM Summary for International Business Machines- Yahoo Finance. Yahoo Finance. Yahoo, 2012. Web. 0 Nov. 2012. http//finance. yahoo. com/q? s=IBM International Business Machines Corp. International Business Machines Corp. NYSEIBM Quotes & News Google Finance. Google, 2012. Web. 30 Nov. 201 2. . International Business Machines Corporation (2011). 10-K yearbook Report 2011. Retrieved from SEC EDGAR websitehttp//www. sec. gov/edgar. shtml International Business Machines Corporation- Financial and Strategic Analysis Review. Global