Management Accounting and the Environment Essay

Management Accounting and the Environment - Essay Example There are different approaches which help to identify the future goals of Charity organizations and detect the threats. Accountants' examination of Charity organizations gives useful insights into the nature of strategy itself. Management accountancy in Charity organizations is normally associated with more rational approaches to reporting. Perhaps its greatest contribution lies in providing the management accountant strategist a broad framework for analysing the position of organizations at a particular moment in time. It can also be useful in the development of a number of strategic options which attempt to tackle opportunities and threats, build on corporate strengths and avoid weaknesses. An important consideration is that for most management there is a choice of strategy (Collins, Davies, Weetman, 1992). New environment needs the approach based upon the assumption that information is readily available to the accountants and an accurate assessment can be made of its likely impact on organizations. This is not always the case and the entire process is subject to behavioural influences. The so-called rational techniques have been criticized as 'pseudo-science'. Nonetheless this is the basic approach used by many researchers (Kirkham, Loft, 1993). In the 1980s the emergence of an increasingly complex and turbulent business environment called for modifications in the rational approach. The environment plays an important role for charitable organizations, because there are more groups for whom the financial records are of potential interest. These groups include paid staff, volunteers, beneficiaries, donors (including grant making trusts), institutional and corporate funders, government departments, rating authorities, The Charity Commission, the press and the public as well as the Inland Revenue and HM Customs and Excise. As a result of this Charity Accounts can be subject to more requirements than private sector organisations of equivalent size (Parker, 2001). In the light of this it is possible to distinguish three main functions of accountants: the raising of funds or financial management; the contribution of accounting to management control and decision-making; and the function of financial reporting. Accountants in Charitable organizations need to prepare and maintain accounting records. These records must be retained for at least six years (at least three years in the case of charitable companies), and make the accounts available to the public on request. In charitable organizations accounts can be prepared using one of two bases: receipts and payments basis which consists of an account summarising all money received and paid out by the charity in the year in question, and a statement giving details of its assets and liabilities at the end of the year. "Accruals basis contains a balance sheet showing the charity's financial position at the end of the year in question, a statement of financial activities (SOFA) during the year and explanatory notes. They, in accountancy terms, should give a "true and fair view" (Sayer, 1998). Recent years accounting has been seen as a management function which obtains influenced significantly by those who prepare and

Market position and strategy for KRAFT FOODS INC

Market position and strategy for KRAFT FOODS INC According to Drucker, the vision answers to the question: what do we want to become?Kraft Foods Mission Statement try to describe the firms vision for the future: Helping People Around the World Eat and Live Better. The firm justifies the vision saying that this sentence captures the essence of who the firm is. It shows trough this sentence that the firm cares about customers life and needs facilitating the cook in the daily life in order to offer more time to the customers to do what they want and also to help them to easily eat in a more healthy way. According to Kraft web site: Were constantly looking for fresh ideas to improve our workplace, our partnerships, our communities and our world. To make today delicious, we begin with our consumers. We listen, we watch and we learn. What we do. We make delicious foods you can feel good about. Mission According to Drucker, the mission answers to the question: what is our business? The mission statement consists of three words according to the Kraft Foods Inc. Web site: Make today delicious. Their mission reflects who they are, just like the vision. They refuse to limit the firm to be just a business that sells food and try to meet consumers expectations and making food an easier, healthier, more enjoyable part of life. Kraft Foods underlines the importance of health and wellness and also embodies all the ways we can eat and live better, eating easily and quickly in an environment of safety thanks to the Kraft services. Values and principles: According to Krafts web site, the firm uses values and principles to communicate customers what they can expect of the brand and to demonstrate their leadership, because they want to be recognized as a leading company able to attract customers and workers through ideas like: Innovation   Satisfying real-life needs with unique ideas Quality   Fulfilling a promise to deliver the best Safety   Ensuring high standards in everything we make Respect   Caring for people, communities and the environment Integrity   Doing the right thing Openness   Listening to the ideas of others and encouraging an open dialogue They put consumers first because they want to strength the Brand Value propositions and new product innovations to drive faster top line growth. They work simply, listening to the customers, but act quickly to increase the speed and flexibility in order to reduce costs for reinvesting in making famous the brand finding the right balance between the business and the employees needs to ensure that the work environment is flexible and supportive. Strategies According to Krafts Web site, the firm seeks to become a huge snacks powerhouse  and unrivalled portfolio of brands people love, eat and buy. According to an article of News Bites US Markets, 2010: The brands of the Company span five consumer sectors: snacks, beverages, cheese, grocery and convenient meals As advised by F. David, Kraft focuses its strategy on the complementary nature the companys portfolio which is supposed to lead the brands growth: Delight global snacks consumers.   The worlds Consumers are looking for on-the-go options because they are always in late for something in work or just life. Theyre also looking for simple indulgences and healthier options, which is a paradox because people dont have time to cook in a healthy manner but they have to be healthy for the work and thin in the daily life. Thus, Kraft provides delicious snacks to these consumers, like  LU  biscuits or wellness products in order to meet their expectations. These iconic heritage brands are loved by consumers all around the world, according to a Nexis Source: Roughly 80 percent of these heritage brands hold number one or number two positions in their respective categories and are household names. In a leadership state of mind, the firm considers that, to win the market, the brand has to win on every levels of the chain: from the consumers to the suppliers. So, according to Fred David example pg 104, to succeed, the firm counts on its values (explained in the mission statement) like safety, respect or quality and especially on the fact that the brand acts like an owner, open to the discussion but who decide at the end. Through this image, Kraft also entrust the shareholders, and offers them interesting returns on their investment like: Organic revenues growth of 5 percent or moreà ¢Ã¢â€š ¬Ã‚ ¦ Mid- to high-teens marginsà ¢Ã¢â€š ¬Ã‚ ¦ And EPS growth of 9 to 11 percent, according to the Kraft Foods Web site. According to F. David, Krafts Current Strategy for 2009 planned to evolve trough a turn-around process in order to follow the example of the sustainable growth. The result of the operation was that a lot of savings had been made due to the simplification of organisational structure and some closing. The external and internal audit The PESTLE Political The stability of the political environment According to K. Blanchard, 2009, the decrease in companys results is due to foreign currencies, it could also be linked to the inflation and soaring of raw material and petroleum. Local taxation Kraft in based in Switzerland, in Zoug, this area is appreciated for the low rate of taxation. For example the income tax represents less than 16% of the benefits of the company. (F. Therin, 2010) Government involved Irene Rosenfeld declared in an interview of David Lieberman in 2010, I dont think theres any indication that having the government involved will necessarily make that a more effective process or have the desired outcome. Theres ample evidence that we can in fact work together in a productive way, and thats a more effective way to address the issue. This answer illustrate that the government is neither apart from the policies of the company nor influencing strategies. Social welfare policies According to the Right vision news, 2010, People for the Ethical Treatment of Animals has been buying shares for seven years and now owns a piece of at least 80 companies, including McDonalds and Kraft Foods. It hopes to influence their animal welfare policies on such things as how chickens are slaughtered or buying pork from suppliers that keep pregnant sows in small crates. That means Kraft should take social policies into consideration as it appears to be relevant in people mind and consumer behaviour. Economic Interest rate According to an article of the Business Wire, 2010, Food companies continue to seek acquisitions and organic growth, particularly in the BRIC countries (Brazil, Russia, India, and China), to boost their overall growth rates. Proactive refinancing of upcoming debt maturities is likely to continue since companies are able to issue new debt at very low interest rates. Debt reduction is not likely except for Kraft and Ralcorp Holdings, Inc., since both companies increased leverage materially for acquisitions in 2010. Level of inflation Northfield-based Kraft and ConAgra, two big pork producers, have both raised their prices in recent months because of the market increase. Janet Kidd Stewart explains this increase in 1996 by the inflation. As a food, bakeries, and biscuits producer Kraft is very sensible to the rate of raw material, corn, milk, flour, eggs. Employment levels According to Ellen Simon, 2006, when Kraft Foods bought Nabisco, 25% department was laid off on the same day in 2004. Long term prospect In a Just Food article, 2009, The Unite union, which represents Cadbury workers in the UK and Ireland, seems to be concerned that Kraft would not sufficiently invest in the long-term prospects of the business and its brands as it looks to reduce costs to service debt. Exchange rate Adapted from what Timothy McLevish (Chief Financial Officer) said in the Earning conference call in November 2010, Kraft Foods has a very complex portfolio of currencies, which explains why they are less impacted by just a decline in the value of the dollar or an appreciation of the dollar because we have a lot of our input costs. Sociocultural Lifestyle trends In this part we have to take into account the issues of obesity, lack of sport, health, organic products, and natural medicine. According to Kristopher J. Blanchard, 2009, the rate of obesity in Canadians boys increased from 11% in 1980s to over 30% in 1990s, and from 4 to 14 in Brazil. Those trends represent an opportunity for Kraft. Demographics With the current population ageing, seniors represent a huge share of the market, they consume healthy and diet products. Unfortunately children stay the target of Krafts bakeries and biscuits. Consumerism popular attitude Kraft interest is following consumers habits and adapt their products e.g. to get concentrated on food conforming the rules of religions. Work and leisure Managers target new segments like snacks, beverages, convenient meals. This strategy fits with the sociological trend that consists in mixing time for work or leisure with meal time. That allows Kraft Foods to get concentrated into quick and healthy food containing fewer calories or more vitamins to suits to any consumers needs. (K. Blanchard, 2009) Technological Level of research In 2007, Alexis Douglas deals with the new research facility of Kraft Food based in Asia and the following strategies engendered. The research center will : serve as its regional hub for food product and development service for its Asia units include a pilot plant and packaging laboratory for testing new products and packaging materials aimed to make the research facility a center for excellence in developing beverages Environmental Environmental issue Jonathan Horrell, corporate affairs director put forward Krafts implication in environmental issue across the cycle journey, which highlights the fact that we are taking a more active attitude towards environmental issues. Ecological The sustainable strategy of Kraft began with the raw material used, the methods use to produce, the transportation and ends with the packaging and rubbish recycling. Lobbies Danny Fortson, 2010, wrote that Greenpeaces war against Golden Agri has been fierce. () Kraft Foods also said that it will no longer buy its palm oil. This can put forward the influence of Greenpeace over firms. Waste disposal Jordan Ammann, 2009, Fifteen months after its launch, Kraft Foods manufacturing plant in Bahrain is making substantial headway towards its sustainability goals. The plant has achieved reductions of 25% in energy consumption, 50% in water consumption and 16% in waste from 2008. In 2009 the plant has targeted a further 5% reduction based on its 2008 average. Legal Legal protections Due to an Equal Employment Opportunity Commissions affair in which Kraft was sued, the company has agreed to train managers on laws prohibiting age discrimination. (Reuters, 2002) Consumer laws, right to consumers products, components According to Anna May Kinney, 2008, During September 2000, Kraft Foods Inc. scrambled to recall taco shells made from StarLink corn, a type of genetically modified corn unapproved for human consumption. While its true that the EU has approved some GMO crops to be grown and sold, they have stood firm in giving their consumers the right to know what they are eating and the right to choose GMO food or non-GMO. Internet External vendors (European), attracted because of the difference in rates between the dollar and the euro Barriers to entry, low or not The initial investment necessary, entrance fees, patents already in place, standards, protectionist measures, the image Industry and established businesses, U.S are not famous for the wellness of the food, so foreign firms more famous for this type of market like Sweden or China can enter in the market. Cultural barriers, globalization help to erase barriers as food tend to become a more international fashion / trend. Porters five forces model Threat of entry  : POTENTIAL ENTREY OF NEW COMPETITORS Threat of entry  : POTENTIAL ENTREY OF NEW COMPETITORS Environmental sustainability concern Social responsibility Economic viability Many consumers are cutting back on their spending by switching to store-brand products. The power is strong when : The customers are concentrated :a lot of consumers who want he same thing: The suppliers are numerous and dispersed There are alternative sourcing ; (Conagra) The customer changes suppliers, the cost of transfer is low Conagra, same prices, nearly same products There is a threat of upstream integration from the customer. Suppliers  : BARGAINING POWER OF SUPPLIERS Rivalry  among competing firms 1st competitor: Nestlà © with international sales whereas Kraft only sales in North America (CON AGRA in the U.S market) HEINZ SARA LEE Restaurant, vending machines, foodservice providers, are competitors too, even if the brand is not strong/famous. (alternative competitors) Weakness: Krafts dont produce beauty or others types of products like Nestlà © or Conagra, whose are diversified (beauty , petcare, ethanol) Changes appareas in the competitors strategy => Conagra focuses now on food, stop ethanol and fertilizer,this is a new threat because Conagra will be even more competitive in the exactly same market. New CEO since 2005 for Conagra, GARY RODKIN, new force =>like a competitive advantage as a rival to ROSENFELD. Foreign rivals: monopoly con Conagra in the U.S but competitors also outside of the country , moreover, the $ become increasingly high which is not good for the market because external products could be seen as cheaper . The high price of petrol which up the value of raw material, give strengh to the suppliers =>bad thing for the industry which have to face a loss. A low number of suppliers : a strong brand Very speficic / diferenciated products are facts that increases the price of the change of suppliers, so increases the suppliers power too. Buyers  : BARGAINING POWER OF CONSUMERS Substitutes  : POTENTIAL DEVELOPMENT OF SUBSTITUTE PRODUCTS Wellness  and health / obesity Generic produces Retailer brands Wholesalers Cooperatives When the prices are increasing good for the subsitute because it will be more attactive. Porters value chain The support activities Profit MarginAdministration means infrastructure(leadership and management)and concerns the important persons of the structure Human Resources management concerns the decisions made concerning employees Technology development concerns the efforts and money invested for the future of the firm Resource procurement concerns the manner to find a product and supply the firm. According to Fred David, this kind of organisation can be explained by the fact that it took time and efforts to follow the Phillip Morris plans, the firm had to know several changes, for example, the New CEO since June 2006 in Irene Rosenfeld which embodies the beginning of the chances in the firm and she is now the chairman of the Board. This change is relevant because she embodies the head of the firm with her position. Thus, the management team is divided into 10 parts. The primary activities Inbound logistics Operation Outbound logistics Marketing sales Services (Kraf Food Inc, 2009) The primary activities help the support activities to make their completion easier, like for example: Inbound logistics The Technology development managed by the segment of Jean Spence can help the Inbound Logistic by finding new raw material, or, according to the Kraft Munich website, improve new products like in Munich, the responsible for Product and Process development where food, Refreshment Beverages, Salted Snacks, Confectionery, Biscuits are always improved; or discovering an alternative to the problem of the rising price of petroleum which increases the cost of the raw materials and also the cost of transportation. Operation Human Resources managed by Karen May can help the Operations establishing a climate of trust and respect between employees in order not to slow down the production or avoiding the sicki effect of a bad climate at work. Outbound logistics The Resource procurement can helps the Outbound logistics negotiating new or more advantageous contracts, for example group rates can be an idea if several subsidiaries like Oreo, Lu etc will be delivered by the same transports firm. Marketing sales In order to be proactive address the evolution of trends like the dining out trend or health food trend, vitamined drinks trend against the obesity, marketing can be supported by the technology development to develop new products or to help selling these products with the internet, because attracting web sites with games for subsidiaries like Oreo and The recipe Box for Kraft itself help the brand to be more human to sale more. Also, according to a News Bites US Markets document of 2010: thanks to the companys annual week of community service (Delicious Difference Week) organized by the Human Resource segment, Krafts employees were a record numbers to participate as volunteers to help the nonprofit project. This kind of action help the marketing and sale segment showing to the customers how social responsibly the firm is. Services The Services segment Focus on the reputation and perceived value among the consumers, thus, the administration can be helpful taking the crucial decisions they have to be respectful, reasonable and ethic. According to F. David example pg 109, customers want the firm to understand them and accept the social responsibility, thus, when the board temporarily shut down because of a risk of contamination, this action reinsure the consumer, enhance the positive image of the brand and support the Service segment. Trough the web site, Kraft tries to come closer to the customers culture and social identity, to show that as the people, the brand is able to evolve and be concerned by the environmental problems. Internal strengths A developed Strategy followed and understood by the employee, whereas Conagra has a vision, but no strategy and depends on operating companies and functional silos which is really risked and it lacks of internal cohesion. So, more segmentation and prioritization than the competitors. A developed Human resource management segment which aloud trust between employees firm with some concepts like: Policy of non discrimination , responsibility Community Involvement Compliance and Integrity People and Diversity Workplace Safety This climate of respect and trust give to the employees the will to work well and to be the height of the firms expectations. A good and dynamic CEO /Chairman which has chosen a good organization and repartition of the support activities. According to elements of the Krafts web site, Mrs. Rosenfeld also helps to improve the corporate Reputation and Responsibility of the firm and thus aloud the firm to receive some prize like: Worlds Most Respected Companies, Reputation Institute 2009 (third consecutive year) Corporate Reputation Top 10 (Canada), Marketing magazine 2009 (second consecutive year) Ozone Layer Protection Award, US Environmental Protection Agency 2009 Banksia Foundation Agriculture and Food Award for sustainability practices, (Australia) 2009 The New York Academy of Medicine awarded Kraft Foods for our long-standing commitment to health and wellness(2009) Adapted from http://www.zonebourse.com/KRAFT-FOODS-A-13256/actualite-analyse/Un-spin-off-a-surveiller-18414/ : International and Tough brands (Cà ´te dOr, Toblerone, Milka, Maxwell, Carte Noire, Tang, Jacques Vabre) Strong advertisement trough years help Krafts food to maintain the competitive advantage: According to F. Davids historic introduction of the firm, A key to the success of Kraft Foods was James Krafts commitment to using innovative advertising methods. Now, this is steel an asset according to an article from the Lab Business Week, 2008: The Krafts Director of Global Interactive Marketing has leaded some of the world most successful and awarded digital branding campaigns for the likes Altoids, Oreo or Planters. Because of this success the advertising industry has recognized Krafts accomplishment prestigious awards like Gold and Bronze Clio Awards(C), a Webby Award, Silver and Bronze One Show Pencils(R), a Gold EFFIE(R), a Silver ADDY(R), an ANDY Award, and a Cannes Lions. Internal weaknesses A low growth market and the impact of the commodity prices (milk, coffee, cocoa) which made the firm less competitive according to Fred David. The fact that Kraft is a young firm in comparison with the main competitors like ConAgra which was built over several decades and which had made numerous acquisitions. Kraft on the international as a negligible impact in comparison with world competitors like Nestlà ©. More, according to F. David, Kraft is just a food company which is not a competitive advantage in the world market. Strategic capability Because of the current economic conditions, F. David said that some analysts criticized Rosenfeld managerial approach because of the 2008 compensation, however, 2009 results show that she made the good choice. In 2009 the net revenues of the company has soared compared with previous years. Despite the increase of the cost of sales that can be due to the inflation rates, the gross profit is better. To keep and maintain the competitive advantage and moving forward, the firm has to  focus on the coordination. The problem here is that we can notice a lack of connexion between Kraft Foods Europe, Kraft International and Kraft North America. Even if the fact that the support activities are all bounded together is positive, this kind of grouping seems irrelevant if the company is regarded like two separate entities like North America Versus International and not like a single entity. The objectives The generic strategy and competitive advantage Bowmans clock Denise Dollimore, 2010, Slide Business Strategy Generally speaking Kraft Foods is a producer of high value products (organic, healthy and specified). The company is not involved in any low cost strategy. All the brands are well-known and considered as the top of the product on the market. According to Browmans clock the firm is focused on diversification and differentiation. To get concentrated on this diversification Irene Rosenfeld agreed to modify firms strategy, by simplifying the organizational structure. In 2009, savings have been realized, nevertheless it can also be explained by the closing of 36 plants and 19000 positions have been eliminated. Adapted from Kraft Foods Inc., K. Blanchard, 2009. Michael Czinkota, 2010, One can look at Kraft Foods Inc.s recent acquisition of Cadbury PLC as evidence of a U.S. companys recognition that it needs to build both market share and management strength to be successful in global markets. In 2006, approximately one-third of Krafts revenues came from outside North America. Cadbury boosts the international share of the combined companys business more than 50 percent. Otherwise, this strategy illustrates that Kraft intend to differentiate its products and markets to maintain its international presence. We believe scale will be an increasing source of competitive advantage in both the confectionery category and the global food business as a whole, said Rosenfeld, in 2010, who pointed out that the tie-up will allow Kraft to become the worlds leading confectionery company with a market share of 14.8%. (Andrew Clark, 2010) The assess of the strategy As advised by Fred David (108-109), referring to the customer issue, more people are dining out which may adversely affect Kraft Foods as a grocery retailer. Further caused by mobile customers there is less time for preparation of food and therefore declining customer demand. Also the development of health foods e.g. products containing less trans fat or only organic ingredients could be a challenge for the company although Kraft Foods touched on this area in recent years. Whereas there is a paradox between the steady growths of packaged and processed foods because of less time and high demand for healthy foods which is mostly to class with homemade foods. Customers today view food as an expression of their cultural and social identity and therefore asking a lot more from producers than just good quality. David is still talking about that this attitude causes to pay more attention to branding than quality because it can transfer a more emotional positioning, understand your environment and customers unique needs and taste, depending on their culture. Moreover, competition is increasing because the market is attractive and has potential such as the increase of bargain stores or trademarks (Aldi). Therefore it is difficult for Kraft Foods to raise their prices. Further there are strategic issues in the supply chain such as cost efficiency matter. When the costs of petroleum are rising it causes an increase in raw material costs and hence rising production and transportation costs. Furthermore, corporate and brand reputation of a company are gaining more and more in importance which causes raising competition as well. One more strategic issue could be the economic crisis which affects the consumer to spend less money than usually. The issues of rising prices, increasing competition and customers are willing to spend less but want more in health, cultural and social identity cases are difficult to solve. The solution could be to use synergies and identify cost drivers for higher cost efficiency. While offering diverse products, with strong branding fulfilling customer demand and differentiate from competition. Also keeping the brand reputation high by ensuring food safety programs are applied could be a possible approach. The SWOT Matrix of KRAFT FOODS INC. Strengths According to Datamonitor (2010) Kraft Foods has a strong brand image and diversified product portfolio. Additionally, it operates in domestic and international markets. His well recognized brands with operations encompassing five core divisions include snacks with 37.2% of the total revenues during 2009, beverages with 19.9%, grocery with 10.1%, cheese with 16.8% and convenient meals with 16%. Replication of its brands is very difficult and only a few firms are able to imitate these. To maintain market leadership position needs launching new products with innovative ingredients. The brand Alpen Gold is very popular and leading chocolate brands in Russia. Kraft Foods pays a great importance to research and development (RD). The RD is rising year after year and reached in FY2009 an expense of $499 million. In addition the company has about 2400 food scientists, chemists and engineers. Therefore RD supports to maintain a strong market position. According to Datamonitor (2009) Kraft Foods has 316 distribution centers and depots worldwide, 303 in North America and 13 outside America in eight countries. Thereby company ´s multi-category distribution and consumer awareness are its major strengths. This boosts the selling efforts through three principal sets of activities: consumer advertising in broadcast, prints, outdoor and on-line media; consumer incentives such as coupons and contests; and trade promotions for supporting price features, displays and other merchandising. Kraft Foods has two distinct distribution operations as follows: warehouse delivery and direct store delivery. This important strength qualifies the company to manage its inventory in a powerful manner. Weaknesses Refer Datamonitor (2009) Product recalling could be one of Kraft ´s weaknesses which were noticed particularly in march 2009. The voluntary recall in the United States of Planters and Back to Nature products containing pistachio nuts is the latest one. The reason was the potential to be contaminated with the Salmonella organism which can cause serious infections. Kraft Foods operating margins, net margin and net profit margin is decreasing in spite of an increase in revenues since FY2006. Further company ´s operating profit fell from $4,154 million in FY2006 to $3,817 million in FY2008. The reasons for the declining include increase in input costs primarily related to higher raw material cost, unrealized losses in hedging activities, to energy derivates heating oil and natural gas contracts. Kraft Foods decreasing margins caused by inefficient cost structure could be a pressure on the company ´s future financial plans. Refer Datamonitor (2010) additionally unfunded post retirement benefits would cause making periodic cash contributions which would reduce cash available for growth plans. Also because of the Cadbury acquisition Kraft Foods debt burden has increased from $5,556 million to $18, 990 million EBITDA. The increasing debt ratio will be a concern for the company ´s solvency and liquidity position. Opportunities Refer Datamonitor (2010) Kraft Foods new line of low-fat products causes to strengthen the market position of the company. The increased preference for fat-free and healthy food products in the United States drive Kraft Foods tapping into people ´s growing health and wellness concerns by its developing the nutritional profile of its snacks portfolio. For instance, introducing whole-grain versions of snacks, eliminating trans-fat in most of its products, reformulating fat-free cookies (e.g. launching low-fat Oreo) are remarkable opportunities. Moreover the company has four key opportunity areas that meet consumer needs such as weight management, nutrient delivery, performance nutrition, and natural and organic Reducing the sodium in many of his products, launching the South Beach Living line in the US. According to Datamonitor (2010) Kraft Foods tries to strengthen its portfolio recently through acquisitions and divestitures such as the flavored water and juice brand assets and similar trademarks. Furthermore, the company decided to sell the Artiach biscuits business in Spain to Panrico which caused an ongoing focus in Spain to grow its portfolio. (Source 1 Datamonitor) Moreover the US coffee sector grew in the recent years and accounts for 70.8% of the total US drinks. K

Fight Club: The Destruction of Society Essay -- essays research papers

Fight Club is a social satire directed by the talented David Fincher and was adapted from the book of the same title written by Chuck Palahniuk. The film attempts to show the despair involved in living in a consumer driven society and the emptiness that fills people when commercialism takes over their lives. As well done as the movie is, when watching the film you can not help but feel the irony involved that Brad Pitt delivers the most biting lines in the film. Brad Pitt plays Tyler Durden whose Unabomber philosophy on life completely contradicts Brad Pitt’s image as a poster child for the new young pretty boy Hollywood star. Interestingly enough Edward Norton and Brad Pitt play the same schizophrenic character; though this is not evident until the end of the film. Every scene in the movie is some form of social commentary, because of this it is necessary to limit the scope to the most interesting scenes.   Ã‚  Ã‚  Ã‚  Ã‚  The â€Å"narrator† played by Edward Norton is as he describes himself: â€Å"I was the warm little center of the universe that the delight of this world crowded around.† He has it all, a good job, nice clothes and even a nice place to live. Despite all the things the narrator has, he still feels hollow and incomplete. In the beginning he believes that this emptiness can be filled with personal possessions, but eventually through his relationship with Tyler Durden he learns that his emptiness is something deeper. The narrator was looking for a way to c...

Advertising Analysis

Advertisements often find ways to sell their products by psychologically manipulating people. The advertising industry makes us envious of others and convinces us to be unhappy with what we have (Valko). Steve Madden ads usually feature women with absurdly large heads and hourglass bodies which try to force the audience to wonder what the ad is about. One of these odd ads appears in the March/April 2001 issue of Twist Magazine. It features a young woman with a big head helplessly running, as an airplane zooms over her at an abandoned airport. There are three characteristics within the ad that contribute the whole idea that Steve Madden shoes, clothes and accessories will improve your self image. The main purpose of Steve Madden ads is to suggest to its viewers that they will feel good about themselves by wearing his products. The model’s big head conveys self-esteem and self-pride and she challenges the consumer to look as good as she does. The young woman wears a face of apprehension and is running away from her old self to start her new confident life with Steve Madden products. The sleek black leather jacket on top of a sexy white shirt, short enough to reveal her stomach and curvaceous hips together with her tight low rider blue jeans, black pointy high boots, and trendy black bag complete her fashionable outfit. The embellished woman’s physique is aimed to appeal to women and girls between the ages of 16 through 25 in search of funky, hip, sexy clothes. Steve Madden likes to think of his clothes of as being distinctive and he illustrates his idea by setting an abandoned airport as the background for the ad. There is not a body in sight as the model runs across the old gum stained pavement. This calls attention to the idea that by wearing Steve Madden buyers isolate themselves from everyone else. She is too proud and conceited and cannot imagine being compared to anyone else. The Steve Madden logo in the ad also contributes to the main idea of the ad. It could have been anywhere on the page, why the sky. Steve Madden ads always have their logos imprinted on the sky to imply that the â€Å"sky is the limit† with Steve madden products (Liza). Steve Madden’s use of the airplane flying across the model’s head are to let his consumers know that the only thing to stop them from accomplishing the look they have in mind is the limit the set upon themselves. Steve Madden will help its buyers attain the appearance they have always envisioned. Furthermore, it can be said, in Bertrand Russell’s words that â€Å"Good advertisements will either make the audience envious of the lifestyle being advertised, or will generate within the audience the desire to be envied by others† (Harris). Many advertisers aren’t as successful but Steve Madden manages to persuade his buyers to buy his products through his eccentric ads.

Book Review: Every Day by David Levithan Essay

â€Å"I am a drifter, and as lonely as that can be, it is also remarkably freeing. I will never define myself in terms of anyone else. I will never feel the pressure of peers or the burden of parental expectation. I can view everyone as pieces of a whole, and focus on the whole, not the pieces. I have learned how to observe, far better than most people observe. I am not blinded by the past or motivated by the future. I focus on the present, because that’s where I am destined to live.†(pg.7) Every day, A wakes up in a new body: different race, different size, different gender†¦ A is not defined by any of these characteristics and tries to respect the host body as much as possible during the time spent in it. Then A, in the body of Justin, meets Rhiannon and everything changes. A feels a connection that has never happened before and A can’t let go of that feeling. From then on, each day as someone new, A and Rhiannon form a bond that gives a new meaning to love without restriction. David Levithan brilliantly brought real feelings into a imposable sounding book. A and Rhiannon have real chemistry; their love is not based on gender, race, or size. Every Day is the type of book that will stick with me and I’m thankful that David Levithan came up with such an ambitious concept. With his beautiful writing, I can only hope that it will open the eyes of people who may have a more restricted definition of what makes love true.

How and why the definition of development has changed Essays

How and why the definition of development has changed Essays How and why the definition of development has changed Essay How and why the definition of development has changed Essay How and why the definition of development has changed The definition of development has changed radically, and was first only characterized by using economic indicators as its primary factor. Predominantly, economic Is the mall contributing factor, however, in modern times, living conditions, and other contributing factors to the well-being of a population has helped manipulate whether a country is developed or not. Basing development on the economic status was commonly used decades ago; however the deflation of It has become less narrow In the 21 SST century, with broader concepts other than the wealth of a country being seed. This Is mainly because as times have changed, so have peoples pollens on the significance of certain Indicators, with less focus aimed at how much Different factors can help determine what development means, with social, environmental, political and sustainability all being used Communication and travel networks have developed over the past few decades, with the first electronic computers introduced in the 1 sass. This has provided people with the Web, and thus an extensive source of information that people can utilize it make them aware of global affairs and the tuitions of other foreign countries. This has helped people become aware of how to differentiate between different levels of development, as they can identify strengths and weaknesses from current affairs either through social networking, or other forms of media. Sociability is a significant factor as a lack of community spirit or unity can help show that even if a country is producing a vast output, that relationships between people may be mixed. Subsequently a countrys development needs to help reflect the extent of social well-being. Environmental and sustainability are closely interlinked when defining development, as a country shouldnt be regarded as developed if the environment is being neglected for a countrys growth in wealth. In addition, if resources are being depleted for this necessary short term development then it is going to effect the future generations ability to grow, so development has had to take into consideration the sustainability of these countries. If future generations have a limited opportunity to utilize resources then a country is not truly developed, so In addition, there was a very vague generalization that the Brandt line presented a split in development of countries. The Brandt line has adapted Its shape In recent times, with some southern hemisphere countries developing at such a rate they cannot be regarded as Inferior to some northern counterparts. Despite the anomalies, the Brandt line Is still used to represent a North/ South divide between those countries who are developed and those who are not. Even though It remains quite true even today with the revised definition, It Is still vague and Is often disputed. Another reason that the definition may have changed Is the Improvement f the ethics and morals of people In modern society. Many people now have an ethos of equality between social classes and because of this; It has been seen as quite offensive to label something as third world. Using the notion of the 1st, 2nd and 3rd world hierarchy system has meant its very difficult to escape from it as there is class an hence less developed is something of the past, with each country developed within their own right. The main reason, as aforementioned, that the definition of development has changed, is because the concept has evolved further from Just economically developed. Before, acronyms such as LED and MED (Less Economically Developed Country and More Economically Developed Country respectively) were used but in recent times, they have been scrapped and OLD and MAD have been replaced for them instead. This represents a huge shift from the idea that economic prowess was the only factor that contributed to whether a country was developed or not. Economics Just shows the wealth of a country and how many goods or services it can produce within a year. Whilst the level of production and standards of living can be closely linked, it cannot be proven that welfare increases in all cases where there is economic growth. As a result, other factors have been used in collaboration with economics so a more even and fair definition of development could be used. Literacy has been conceptualized traditionally as having a major role in developing a nation. Literacy helps to spread awareness among the people of their rights. People with good literacy skills enjoy a higher standard of living, have better opportunities of finding Jobs, and are able to continue to learn new skills that will help them in the workplace. A nation with high literacy rate is more keel to attract a large pool of investors and entrepreneurs as well as the inflow of money which in turn have a great impact on the nations economy. A societys economic prosperity and literacy have great influence on each other as they Jointly grow together. As a result of this, more people are sharing opinions on how development should be characterized, which has led to a shift away from economic toward a more diverse spread of criteria. Only those who are narrow-minded have allowed development to be branded in such a simplistic fashion, but with the increase in education, there are less people who share that narrow-minded view.

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buy custom Sexual Orientation essay Gender determines the type of jobs one is able to get and work on females are the grade school teachers as opposed to male principals in high schools in fact some states dont allow males to teach grades lower than the sixth grade (such a nationality favors males). Female doctors are so few with some states having even less than five gynecologists and in the military they add up to 2 percent these being mainly nurses (Richards, 2000). This makes females to be of a lower financial class as compared to males. Females also are not at free will to choose whether to become lesbians, as they will not be recognized. Both Amy Richards and Lisa Weiner-Mahfuz bring multiple identities forth and they consider identities such as class, race, skin color, sex orientation, nationality among others. According to Richards, the young women and girls have restrictions in their activities. For example, they cannot play soccer or form teams. Besides, having sex determines their chances of getting stable future partners. It is also evident that females cannot get most services without male escorts signatures from their husbands; they are denied bar or restraint services or important operations on their bodies without their consent. Generally, sexism is a form of discrimination due to sex. However, in the case of these authors, this is different. For instance, Lisa shows that class, race, religion (anti-Semitism) and sex orientation (lesbianism) all affect sexism. This author strongly brings out the confusion amongst mixed-class, mixed-religion, mixed-race people can undergo especially when the character could not know where to be classified between the white (she has a white complexion) and the colored. Often confusion is mixed with anger and a feeling of rejection. Feminism is encouraged by the author as a form of dealing with racism and general oppression. Buy custom Sexual Orientation essay

How to Teach English Pronunciation Skills

How to Teach English Pronunciation Skills Teaching English pronunciation is a challenging task with different objectives at each level. This guide on how to teach pronunciation provides a short overview of the main issues to be addressed at each level, as well as pointing to resources on the site, such as lesson plans and activities, that you can use in class to help your students improve their English pronunciation skills. Following each level are a few suggestions for level appropriate activities. Finally, the best way to help students improve their pronunciation skills is to encourage them to speak English as much as they possibly can. Introduce the idea that even when doing homework students should be reading aloud. Learning to pronounce English well takes muscle coordination, and that means practice - not just mental activity!   Beginning Level English Learners Key Points: Syllable Stress - students need to  understand that multisyllabic words require syllable stress. Point out common syllable stress patterns.Voiced and Voiceless Consonants - Teach the difference between voiced and voiceless consonants. Have students touch their throats to note the difference between z and s and f and v to demonstrate these differences.Silent Letters - Point out examples of words with silent letters such as the b in comb, -ed endings in the past for regular verbs.Silent final E - Teach the influence of the final silent e generally making the vowel long. Make sure to point out that there are many exceptions to this rule (drive vs. live). Discussion: At the beginning level, English learners need to focus on the basics of pronunciation. In general, the use of rote learning is best for this level. For example, the use of grammar chants is a great way to help students pick up pronunciation skills through repetition. Teaching the IPA (International Phonetic Alphabet) is too challenging at this point as learners are already overwhelmed with the challenges of learning a language. Learning another alphabet for pronunciation is beyond the capability of most beginning level English learners. Certain patterns such as silent letters in English and the pronunciation of -ed in the simple past is a good starting point for future pronunciation drills. Students should also learn the difference between voiced and voiceless consonants. Beginning Level Pronunciation Activities Slap That Word! - Fun game for learners asking them to associate words that are posted on the wall of the classroom. This exercise will reinforce pronunciation patterns during a fun, competitive activityRead and Rhyme - Rhyming game asking students to come up with words that rhyme with others presented on cards. Intermediate Level English Learners Key Points: Use of Minimal Pairs - Understanding the small differences in pronunciation between similar words is a great way to help students notice these differences.Word Stress Patterns  - Help students improve their pronunciation by focusing on short sentences using standard word stress patterns.  Introduce Stress and Intonation - One of the best ways to help students is to focus their attention on the music of English through the use of stress and intonation.   Discussion: At this point, English learners will feel comfortable with relatively simple pronunciation patterns in English. Moving on to exercises using minimal pairs will help learners further refine their pronunciation of individual phonemes. Intermediate level learners should become aware of common word stress patterns, as well as sentence stress types. At this point, students can also begin becoming familiar with the IPA. Intermediate Level Pronunciation Activities IPA Symbol Card Game - This card game helps students learn phonetic symbols. Cards are included on the site that you can print out and use in class.Tongue Twisters - Classic English tongue twisters to help students focus on some of the more challenging phonemes. Advanced Level English Learners Key Points​: Refine Understanding of Stress and Intonation - Further students understanding of stress and intonation by changing up particular words stress to change meaning.Use of Register and Function  - Introduce the idea of changing through pronunciation depending on how formal or informal the situation is.   Improving pronunciation through a focus on stress and intonation is one of the best ways to improve higher intermediate to advanced level English learners. At this level, students have a good grasp on the basics of each phoneme through the use of exercises such as minimal pairs, and individual syllable stress. However, English learners at this level often focus too much on the correct pronunciation of each word, rather than on the music of each sentence. To introduce the concept of stress and intonation and the role it plays in understanding, the students first need to understand the role of content and function words. Use this lesson on practicing stress and intonation to help. Next, students should learn how to use sound scripting - a way of marking up texts to help prepare for reading aloud. Finally, advanced level students should be capable of changing meaning through word stresses within sentences to bring out contextual meaning through pronunciation. Advanced Level Pronunciation Activities IPA Transcription Lesson - Lesson focusing on continuing students familiarity with the IPA in order to focus on the issue of connected speech in English.Pronunciation Activities  from FluentU  - Make pronunciation fun with these clever ideas.

Teaching Issues Research Paper Example | Topics and Well Written Essays - 1000 words

Teaching Issues - Research Paper Example Prior research has been based on the theory that in the course of reading, good readers use strategies that facilitate comprehension and that these strategies can be taught to children with reading difficulties by using the "think-aloud" method.More generally, the theory is that comprehension depends upon focusing one's attention on the meaning of what is being read, e.g., instead of attending to meaning, you can read words while thinking about an upcoming vacation, especially when reading an assigned book that you may find boring.The strategies in the "think-aloud" method include using mental imagery, asking yourself questions, making inferences about what you've read, determining major themes, and using prior knowledge and surrounding words to find the meaning of a word you don't understand. In demonstrating the "think-aloud" method, the teacher chooses a book to be read (based both on the quality of the book and the interests and abilities of the children) and tells the children t he purpose of the method. He or she reads a short section aloud, stopping often to demonstrate strategies, such as asking a question, relating what was read to another book or to prior knowledge, trying to predict what will happen later in the book, etc.The researchers investigated whether children with different kinds of difficulties in reading could benefit from use of the "think aloud" method of teaching. More specifically, they investigated whether particular strategies that are part of the method would benefit children. However, they were less concerned with testing the method than with providing a demonstration that other teachers could use to apply the "think-aloud" method in their own classes. Methods: The participants were one first-grade ("Courtney") and one second-grade girl ("Callie") and one second-grade boy (Yobo) (ages not included). Courtney guesses what a word means by choosing a word with the same first letter or one that's consistent with her interpretation of an illustration. Although not stated in the article, giving up after encoding the first letter suggests difficulty in grapheme-to-phoneme conversion, typical of those who are dyslexic. Using illustrations to find word meaning, although she's usually incorrect, suggests she's trying to use context, displaying what seems to be fairly advanced meta-cognition for a first-grader. Callie has difficulty remembering instructions, makes literal interpretations (their nature isn't clear, since second-graders in general understand little, if anything, about metaphor), and fears failing. Yobo speaks English as a second language (ESL) and is having some difficulty with vocabulary and in understanding when reading about events typical to American culture but not in his culture. (Based on his being a recent immigrant and examples in the article, it seems reasonable to suspect that like most immigrant children his age, he'll soon be reading at grade-level.) The researchers conducted a think-aloud session. Before reading, one researcher (also a teacher) showed the children the book's cover and asked questions about the title, author, and illustration. Yobo's response

Feature Essay Example | Topics and Well Written Essays - 250 words

Feature - Essay Example Regenerative braking is the technology where the friction energy from braking physical systems such as elevators going down are captured and converted to usable energy, in this case electricity that can then be used to power the elevator system and to supply the electricity needs of the immediate floors and areas within the building. This regenerative braking feature of the elevators is attributed to the technology work of Kone, the provider of the elevator system to the Bullitt Center. The placement of the elevators and the provision of stairs add to the energy efficiency of those elevators because such limit the use of the elevators themselves. Moreover, by design, the elevators are 60 percent more power efficient than regular elevators used in other buildings. All these add to maximum energy efficiency and electricity savings for the Bullitt Center, while at the same time making sure that those who do need the elevator system, such as the disabled, are able to access the elevator systems conveniently. This feature adds further to the overall energy efficiency of the building and the regenerative braking adds to the electricity sources of the building, apart from the solar panels installed on the roof (Hanscom; EarthFixMedia; Bullitt

Contemperary issues in business Essay Example | Topics and Well Written Essays - 2500 words

Contemperary issues in business - Essay Example The report would also address the various ways of responding to the turbulent changes in the business of the company. The company that has been chosen for this work is Mercedes Benz. Mercedes Benz is a multinational automobile company that is headquartered in Stuttgart, Germany. The company is the automobile distribution of the German automobile producer Daimler AG. The business of Mercedes Benz has its roots way back in the patent of Daimler in 1901 and the patent of Benz in 1886. The model first emerged in 1926 under the name of Daimler-Benz. The restructuring of the organization resulted in the change of name of the business model and is today referred as Mercedes Benz. The products of the company are the luxury automobiles in the categories of various cars, coaches, trucks and buses. The customers served by the Mercedes Benz automobile business comprises of mainly the luxury market segment and its customers. However, the company has also launched lower price model from the year 2 011 which included the B-class, C-class and the M-class automobile products. The roadster model has also gained popularity among the customers in the market. This has led to the increase in market share of Mercedes Benz over the years as compared to its competitors in the world market, namely Audi, BMW, etc. The growth of market share for Mercedes Benz from the year 2006 to 2011 has been represented below in graphical form. The market share of Mercedes Benz has increased from 12.96% in 2006 to 16.59% in 2011. The business of Mercedes Benz could be termed as an open business which is open to the challenges and opportunities of the macro-economic environment in the world market. The business has been able to identify the changing market environment in various economies over a period of last five years for which the company has been able to operate efficient as an open system (Phillips, 1983, p.185). 2.0 Today’s drivers of change The business of Mercedes Benz has been an open sy stem to the prevailing conditions of the several markets in which it has ventured. The company is influenced by the drivers of change in today’s market. It is therefore, important for the company to identify the drivers of change in today’s automobile market in order to be prepared for the challenges to be faced in future course of business (Cameron and Green, 2012, p.88). The drivers of change in the business of Mercedes Benz could be analysed by reviewing the political, economic, social, environmental, legal and technological environment in which it operates. 2.1 Political The political environment in the markets of operation of Mercedes Benz has varied due to the policies of the government that are driven by the political motives. The governments in US, UK, France, etc. have showed concerns over the quality of models launched by Mercedes Benz in order to ensure safety and protection of the customers. The political interferences in the merger and acquisition of Merce des Benz with the other companies like Studebaker and Packard Corporation

Consultancy Project Essay Example | Topics and Well Written Essays - 500 words

Consultancy Project - Essay Example This will also help the company to identify its customers and gain knowledge about their needs and interests which in turn makes positioning quite easy. We strongly recommend that the marketers should play an active role in identifying the targeted customers. It is also recommended that the company should open its own restaurants in convenient locations after conducting market research. Frequenting local festivals is not the best way of establishing a new business enterprise in an area. If the company opens its own restaurants, it becomes visible even to passersby who may be tempted to try the products offered by the company. It becomes easy for the company to market its products by virtue of being visible to many people. Company owned restaurants also have an advantage in that the customers can relax and enjoy their meals and they can interact with the staff members. This helps the employees to get feedback from the customers which can be used to improve the operations of the firm. We also recommend that the company should adopt an integrated marketing communication strategy rather than relying on social media and limited advertising. Integrating the firm’s various communication channels will help it to deliver clear and consistent messages about their products. Other strategies that should be used by the firm in this case include personal selling, sale promotion and direct marketing. It is our strong belief that personal selling will help the marketers to interact directly with the customers which can help them to provide the necessary information about their brands. This goes hand in hand with direct marketing which creates direct contact between the marketers and the consumers. We also believe that sales promotion will significantly help to appeal to the interests of the new customers since this is also a new business entity in the area. Last but not least, we recommend that the company should strive to employ local people who have

Consumer Behaviour Essay Example | Topics and Well Written Essays - 2750 words

Consumer Behaviour - Essay Example This in turn allows the organisations to formulate the marketing plan and strategies accordingly. Owing to increasing globalization and changes in the overall world, customers have now become more aware (Leslie, 1995). This in turn has increased the importance of customers in the process of formulating different strategies. It has become essential for the organisations to understand the attitudes and behaviour of the consumers, in order to ensure that the respective products have high acceptance and demand. Marketing plans and strategies are used by the organisations in order to increase the visibility and demand of the product. If these marketing strategies are integrated with the consumer behaviour and attitudes, the impact of these strategies can be improved (Varadarajan & Menon, 1988). In this report an attempt has been made to understand the influence of these consumer behaviour models and theories on the marketing strategies of the organisations. Different marketing activities of Coca Cola have been used to explain the use of these models and theories in order to influence the process of decision making and consumer choice. For this purpose, it is first important to understand the relationship of marketing strategy and consumer behaviour. Once, understanding of this relationship will be developed it will become easier to comprehend the impact of different consumer behaviour models and theories on the marketing activities of the organisation (Vermeulen & Seegers, 2009). Most of the large organisations are aware of the importance of the understanding of consumer behaviour. Understanding the attitudes and behaviour of consumer enables the organisations to ensure the long term profits and growths associated with the products being offered (Gardner, 1985). First step in the process of formulating effective and efficient marketing strategy in order to survive in competitive industry is understanding and anticipating the consumer behaviour (Hawkins &

Description of the Hawthorne Studies and What Were the Results Research Paper

Description of the Hawthorne Studies and What Were the Results - Research Paper Example At the beginning of the 20th Century, large businesses in America began the adoption of scientific management, an idea initiated by Fredrick Taylor. His idea involved the division of tasks into small portions that would be done by the employees like automatons. These studies have varied to include the effects of the physical environment on the workforce in an effort to ensure maximum productivity. Western Electric Company conducted studies in their Hawthorne plant to establish the relationship between productivity and the influence of the physical conditions. The initial studies began around November 1924 where they evaluated the social effects as well as the experimenter effects. Elton Mayo, who became a professor of industrial research at Harvard later on, supervised the studies (Mayo 64). The initial studies focused on the influence of lighting on the productivity of the workers. Two groups of employees were involved in this study; one group’s lighting was varied while the control group’s lighting remained under the same conditions. When light remained constantly unchanged the two groups demonstrated the same level of productivity. Lighting in the test group was reduced, a situation that raised complains among the group members (Steven and John 5). To further demonstrate the effect, the researchers changed the bulbs daily in the presence of the workers. Despite the bulbs replaced being the same, some improvement in productivity was noticeable in the test group. The findings were that the group with improved lighting demonstrated an improved productivity compared to the control group. In explaining the findings, the researchers concluded that the workers felt motivated by the changes. To the workers, the change was a demonstration that the management was concerned about them. The mental stimulation that they were being treated in a special way encouraged them to be active in their work. Another study was conducted in the relay assembly Test Room using six workers who had worked for the company for some time. Five of them were set to work in the assembling area while the sixth was to supply them with the parts they would require. The study was to focus on the effects of changing the working arrangements on the employees’ productivity (Gale 439). The researchers introduced various variables such as breaks, reduced working hours, and provision of food during the breaks. The breaks were varied, initially they were introduced to two-five minutes break that was done according to their suggestion. This was later changed to two-ten minutes breaks, during this period productivity was seen to improve. Consequently, the researchers adjusted the breaks to six-five minute breaks, these did not go well with the employees, they complained and their total productivity that was measured by the total output reduced (Franke and Kaul 625). Reduction of the total working hours by thirty minutes depicted an increased level of productivit y, further reduction showed an increase in hourly output but the total output per day was drastically reduced. The researchers concluded that the feeling of the employees was that their work was being checked individually. Therefore, the workers were motivated by working as a group, having supervisors that were concerned about their welfare and having a special treatment in the workplace. Another aspect under observation was the social effect and its influence on productivity. This study was done in a bank wiring room where the workers were subjected to the assembling of telephone switching equipment, a task that involved the processes of wiring, soldering, and inspection. At the initial stages of the study, the workers were not open to the observer and had limited

Consumer Behaviour Essay Example | Topics and Well Written Essays - 2750 words

Consumer Behaviour - Essay Example This in turn allows the organisations to formulate the marketing plan and strategies accordingly. Owing to increasing globalization and changes in the overall world, customers have now become more aware (Leslie, 1995). This in turn has increased the importance of customers in the process of formulating different strategies. It has become essential for the organisations to understand the attitudes and behaviour of the consumers, in order to ensure that the respective products have high acceptance and demand. Marketing plans and strategies are used by the organisations in order to increase the visibility and demand of the product. If these marketing strategies are integrated with the consumer behaviour and attitudes, the impact of these strategies can be improved (Varadarajan & Menon, 1988). In this report an attempt has been made to understand the influence of these consumer behaviour models and theories on the marketing strategies of the organisations. Different marketing activities of Coca Cola have been used to explain the use of these models and theories in order to influence the process of decision making and consumer choice. For this purpose, it is first important to understand the relationship of marketing strategy and consumer behaviour. Once, understanding of this relationship will be developed it will become easier to comprehend the impact of different consumer behaviour models and theories on the marketing activities of the organisation (Vermeulen & Seegers, 2009). Most of the large organisations are aware of the importance of the understanding of consumer behaviour. Understanding the attitudes and behaviour of consumer enables the organisations to ensure the long term profits and growths associated with the products being offered (Gardner, 1985). First step in the process of formulating effective and efficient marketing strategy in order to survive in competitive industry is understanding and anticipating the consumer behaviour (Hawkins &

CLOUD COMPUTING Essay Example | Topics and Well Written Essays - 1250 words

CLOUD COMPUTING - Essay Example ). Moreover, cloud computing consists of applications that are represented as a service on the web and the provision of hardware / software services provided by companies operating data centers. Likewise, the services provided over the Internet are referred as (Software as a Service) ‘SaaS’. There are few sellers who use the term (Infrastructure as a service) ‘IaaS’ and (Platform as a service) ‘PaaS’ in order to demonstrate their products and services. However, these terms are avoided and not accepted globally, due to variation (ARMBRUST, FOX et al. 2010). The Commerce Department’s National Institute of Standards and Technology (NIST) have illustrated some helpful definitions that focus on three concepts (Ryan, Loeffler 2010): Cloud infrastructure as a service ‘IaaS’ consists of provisioning elementary computing resources. Cloud software as a service ‘SaaS’ access software application that operates on a cloud inf rastructure. Cloud platform as a service (PaaS) provides the accessibility to users for implementing and developing applications with programming language and tools supported by the providers. The core components of a cloud are consists of the data center hardware and software. When these resources are made available to the public, they are referred as public clouds and the service provided by the cloud is called as utility computing. Moreover, private clouds are only available to private organizations and are not accessible by public. Accordingly, cloud computing is the combination of ‘SaaS’ and utility computing (ARMBRUST, FOX et al. 2010). Current Trends Information Technology organization has already invested millions since the 1990’s, to contribute in reshaping cloud computing. For instance, a popular slogan from Sun that was â€Å"Network is a computer† was recognized in 1980’s. Furthermore, salesforce.com, a ‘SaaS’ enabled websit e is providing services since 1999. Today, cloud computing represents a more innovative and productive approach, in order to provide online services along with online operating systems. Microsoft Azure provides an online operating system along with the set of development tools and services. Moreover, Google Docs provides online word processors along with spreadsheets and presentation applications similar to Microsoft Office. Furthermore, Google Apps gives the freedom to the developers to execute their codes and applications on Google infrastructure. Sun Microsystems provides computing power by charging $1 per hour for one CPU. In addition, Amazon provides web services named as EC2 and S3. Moreover, Yahoo has also announced recently that it will utilize ‘Apache Hadoop framework’ that will enable users to work on thousand of nodes and one million bytes of data. Accordingly, the contribution of cloud computing is covering every aspect of computation required for small, med ium and large businesses (Han 2010). Benefits Cloud computing provide many cost effective short term and long-term benefits. The organizations can avail services from multiple cloud-computing providers, to improve computerized business processes and high availability of services within the organization. Cloud computing also provides standardization of APIs, by operating on compatible applications to enable hybrid cloud computing. Moreov

Ethnic Cleansing And Genocide Criminology Essay

Ethnic Cleansing And Genocide Criminology Essay As long as I have any choice, I will stay only in a country where political liberty, toleration, and equality of all citizens before the law are the rule. -Albert Einstein. For centuries, man has been fighting with his brother, over man-made issues of differences in their status, nationality, race, colour, religion to name a few. In India itself, this differentiation has taken shape in the form of differences in class, differences between Muslims and Hindus, Sikhs and Christians, recent incidents taking place in Orissa and Kerala are gory examples of the same. In fact, this in essence has also taken place in Maharashtra in 2008 wherein almost 20,000 North Indians fled Pune and other such cities, the same revealed by an article in the Indian Express. Statistics in fact have shown that man is being a threat himself to another man causing his mass exodus. Despite the advancement in technology man doesnt seem to want to co-exist with another, a deficiency which will lead to its self-destruction sooner or later. This is essentially the concept of ethnic cleansing, an international crime progressively taking more antagonistic forms as time passes. In principle, an ethnic group  [1]  would be defined as a community whose heritage offers important characteristics in common between its members and which makes them distinct from other communities. There is a boundary, which separates us from them, and the distinction would probably be recognized on both sides of that boundary. Ethnicity is a multi-faceted phenomenon based on physical appearance, subjective identification, cultural and religious affiliation, stereotyping, and social exclusion.  [2]   The phrase ethnic cleansing was originally introduced by reporters covering the Yugoslav wars of disintegration between 1991 and 1995, but as a course of action it is much older than that.  [3]  By definition, it has been defined as a phenomenon wherein one ethnic group expels members of other ethnic groups from a geographic area in order to create ethnically pure enclaves for members of their ethnic group.  [4]   However, the complexities involved when it comes to ethnic cleansing, is that till date despite the number of occurrences there exists a blur when it comes to differences between genocide and ethnic cleansing.  [5]  Also, the number of incidents wherein ethnic cleansing has taken place makes one question the effectiveness and the authority of the UN and the several other peace keeping bodies.  [6]   It is also pertinent to note that while in theory, the purpose of ethnic cleansing is to drive all members of the victimized group out of a territory. In practice, ethnic cleansing is nearly synonymous with genocide because mass murder is a common characteristic of both. Though, therefore, there is a thin line between the two crimes, it is the need of the hour to differentiate between the two crimes and do away with the pervasive ambiguities. analysis: genocide and its incidents: In order, to be able to differentiate between the concepts of genocide and ethnic cleansing it is first important to understand each of these concepts individually. Ergo, this part will basically focus on the definition of genocide as arrived at in several landmark judgments and also its main essentials, with the natural corollary of looking at the definition of ethnic cleansing. The term genocide was coined by Raphael Lemkin using the combination of the Greek word genos (race or tribe) and the Latin word cide (killing).  [7]  Article II of the Convention on the Prevention and Punishment of the Crime of Genocide, 1948 defines the term genocide to include killing, causing serious bodily or mental harm, amongst several other things  [8]  , which was accepted as being part and parcel of the customary international law or jus cogens in the case of Prosecutor v. Goran Jelisic.  [9]   The case of Advisory Opinon of the International Court of Justice (ICJ) in Reservations to the Convention on the Prevention and Punishment of the Crime of Genocide, defines genocide as follows: a crime under international law involving a denial of the right of existence of entire human groups, a denial which shocks the conscience of mankind and results in great losses to humanity, which is contrary to moral law and to the spirit and aims of the United Nations.  [10]   Genocide without exceptions made is considered to the most despicable crime when it comes to crimes against humanity, which is why Courts are reluctant in arriving at a conclusion which affirms the existence of genocide. It essentially requires two components for the said crime to take the form of genocide, viz. Actus Reus and Mens Rea. These go hand in hand wherein if any of the acts mentioned above have been committed with the necessary specific intent (dolus specialis).  [11]   In the Jelisic  [12]  case it was held that the special nature of this intent supposes the discriminatory nature of the act wherein a group is targeted discriminatorily as such and in this context genocide is closely related to the crime against humanity.  [13]  The Court again found the existence of this specific intent in the case of Akeysu  [14]  wherein the Trial Chamber I held that the rape of Tutsi women in Rwanda in 1994 constituted the crime of genocide.  [15]  In the case of Bosnia-Herzegovina v. Yugoslavia it was held that genocide could be committed both at time of peace as well as of armed conflict.  [16]   Therefore, a perusal of the aforementioned cases clearly shows there is a need of specific intent in case of indictments for the crime of genocide.  [17]   Ethnic Cleansing and its incidents: The 1990s has had the most number of instances wherein the crime of ethnic cleansing has been recorded. This has been attributed by the UN to various political parties which indulge in the same by ruling various States. This power was clearly wielded by the Shiv Sena party in Maharashtra with their jingoistic tactics in expelling Non-Maharashtrians. Blacks Law Dictionary defines ethnic cleansing as: The officially sanctioned forcible and systematic diminution or elimination of targeted ethnic minorities from a geographic area by confiscating real and personal property, ordering or condoning mass murders and mass rapes and expelling the survivors. Few authors are of the opinion that the crime of ethnic cleansing is a 20th Century phenomenon while most others disagree.  [18]  A prototype of ethnic cleansing can be taken from the experience of the Jews during the Nazi Regime, where in order to create Lebensraum, or living space, Hitler, the dictator started an expansionist drive to create a pure Germany. The term ethnic cleansing, a literal translation of the Serbo-Croatian phrase etnicko ciscenje, has resulted in a lot of atrocities like mass killings as well as rape as a means of creating supremacy over the minorities.  [19]   In many of these campaigns, women were targeted for particularly brutal treatment-including systematic rape and enslavement-in part because they were viewed by perpetrators as the carriers, biologically and culturally, of the next generation of their nations. Because many men in victimized populations left their families and communities to join resistance groups once violence began, women and children were often defenseless.  [20]  Statistics shows that the Bosnia-Herzegovina war envisaged a shocking estimate of 20,000 women who endured sexual assaults in the form of either torture or rape. Serbian political and military leaders systematically planned and strategically executed this policy of ethnic cleansing or genocide with the support of the Serbian and Bosnian Serb armies and paramilitary groups to create a Greater Serbia: a religiously, culturally, and linguistically homogenous Serbian nation.5  [21]  The promulgation of the concept of ethnic cleansing and the practices it represents are a grim, contemporary reminder of the global nature of interethnic and interracial inequality and strife.  [22]   The following passage taken from an article is proof of the mass destruction and depraved justice that took place during the Bosnia-Herzegovina War: More than two million people-almost half the population- are still dispossessed of their homes. Some 600,000 of these are refugees abroad who have not yet found durable solutions, many of whom face the prospect of compulsory return into displacement within Bosnia and Herzegovina in the near future. Another 800,000 have been internally displaced to areas in the control of their own ethnic group, living in multiple occupancy situations, in collective centres or in property vacated by the displacement of others, often in situations of acute humanitarian concern. The fundamental issue for the future of the post-war society of Bosnia and Herzegovina is whether these people can or will return to their homes.  [23]   A case study shows that the challenges of post 1980 former Yugoslavia were exacerbated by the countrys demographic and socio-cultural make-up, comprising several ethnonationalities with different religions, mentalities, histories and levels of development. In the Federal Republic of Yugoslavia, Croatia, and Bosnia and Herzegovina the authoritarian regimes and their leaders were the main sources of human rights violations. Nationalism and hatred of other peoples and religions were probably the reasons for the brutal break up of the former Yugoslavia. Ethnonationalism was, and has largely remained, widely and deeply entrenched among the constituent groups.  [24]   Various authorities indicate that the notion of ethnic cleansing takes place when there is a deportation of mass population on the basis of their ethnic differences in order to create a homogenous ethnic State. While a crime like genocide inevitably results in imposing criminal liability, it has been stated by several authors that since the term ethnic cleansing does not appear in any of the laws the same is not punishable as long as genocide, rape or other crimes against humanity have not been used, which have been banned by several legal instrument.  [25]   This argument however is to be rendered untenable  [26]  as though, ethnic cleansing per se doesnt feature under the Rome Statute of the International Criminal Court, it can be included under crimes against humanity under Article 7 which speaks of Deportation or forcible transfer of population  [27]  equivalent to ethnic cleansing. Moreover, a perusal of the Statute of the International Tribunal for the Former Yugoslavia under Article 4  [28]  also makes the crime of ethnic cleansing punishable. The Trial Chamber  [29]  in a particular case was satisfied beyond reasonable doubt that the crimes that were committed in the Bosnian Krajina from April 1992 until the end of December 1992, the period relevant to the Indictment, occurred as a direct result of the over-arching Strategic Plan. The ethnic cleansing was not a by-product of the criminal activity; it was its very aim and thus an integral part of the Strategic Plan.  [30]   Therefore, a perusal of the aforementioned authorities helps one understand essentially the concept of ethnic cleansing and the essentials thereof. differences between the two: Andrew Bell-Fialkoff in his book, has remarked thatà ¢Ã¢â€š ¬Ã‚ ¦ the crime of ethnic cleansing defies easy definition. At one end it is virtually indistinguishable from forced emigration and population exchange while at the other it merges with deportation and genocide. At the most general level, however, ethnic cleansing can be understood as the expulsion of a population from a given territory.  [31]   Different authors have different opinions regarding the differences between these two, while some state such a difference exists only in theory while other claim it to exist practically as well. From a perusal of the above, genocide and ethnic cleansing can be differentiated in three ways: (1) Need of intent: Genocide could be a means to commit ethnic cleansing, but the purpose of such a crime then would not be murder but would be otherwise. Furthermore, in contrast to genocide, there is no need for special intent under the crime of ethnic cleansing, making it easier for parties to establish a crime of ethnic cleansing in comparison to a charge of genocide leveled against a particular party to the dispute.  [32]  It has been found under various texts that the requirement of specific intent is not found under ethnic cleansing, making it easier to prove before the International Courts in comparison to the crime of genocide.  [33]   (2) The purpose: The purpose under genocide is the physical destruction of an ethnical, racial or a religious group, while that of ethnic cleansing is the founding of ethnically homogeneous lands. The means used for the latter could also be genocide.  [34]   (3) Ends achieved: While genocide results in physical destruction of a particular minority groups, ethnic cleansing results in the flight of a community not necessarily mass killing.  [35]   As found in the previously, it may not always be feasible to point out differences between the two. In fact, this clear cut distinction has been reduced by various subsequent measures taken by the authoritative bodies. In 1992 concerning the hostilities in Yugoslavia, the UN General Assembly  [36]  clearly stated that ethnic cleansing is a form of genocide.  [37]   To worsen the situation, in the case of Prosecutor v. Krstic,  [38]  , the Trial Chamber of the International Criminal Tribunal for the Former Yugoslavia (ICTY), expressly diverging from the wider interpretation of the notion of intent to destroy by the United Nations made a difference between ethnic cleansing and genocide. an enterprise attacking only the cultural or sociological characteristics of a human group in order to annihilate these elements which give to that group its own identity distinct from the rest of the community would not fall under the definition of genocide. Similarly, in the case of Bosnia and Herzegovina v. Serbia and Montenegro (Case concerning the application of the Convention on the Prevention and Punishment of the Crime of Genocide) the International Court of Justice  [39]  have also upheld the above judgment based on the same reasoning.  [40]  Various scholars also have given views similar to that found in the above cases wherein a distinction has been made between the two offences.  [41]   Therefore, there remains doubt in this unchattered territory, but courts generally refrain from holding a state or an official responsible for the offence of genocide in comparison to that of ethnic cleansing. Conclusion: From an analysis of the above judgments, we find that there exists a very thin line between the concepts of genocide and that of ethnic cleansing. There is a need to attain consistency with regard to the various opinions on the same, consistency being an essential or cannon of any law. The basic bone of contention is in fact this lack of uniformity in interpreting the law by the courts. That apart, a need is felt that stricter international norms be laid down in order to ensure that a crime like ethnic cleansing taking the form of international crimes like rape, genocide does not take place at the ferocity that it has been since the 1990s.  [42]   It should be realized by the UN and various other monitoring bodies that it is imperative that a clear cut distinction be made between the two, agreed, a strait-jacket formula cannot be applied, but it should lay down certain parameters for determining when ethnic cleansing takes place. As of now, the definition of the said terms remains uncertain in international law. States should realize that even the magna carta Universal Declaration of Human Rights  [43]  ordains equality on each and every human being, which would immediately render the offence of ethnic cleansing purposeless.  [44]   It is to be necessarily understood that, As long as the criminals are divided into ours and theirs; as long as ethnic discrimination is not replaced with moral and professional criteria; as long as already initiated democratic processes do not take roots; there will be little chance of reconciliation, economic development and respect for the human rights and freedoms.  [45]   Therefore, an attempt has been made by virtue of this project to understand the basic differences between these two types of crimes which are basically instigated against other human beings and the same conclusion has been arrived at with the help of leadings judgments and opinions of various authors on the same. Ethnic cleansing results in the division of a particular country into several fragments, there more the disputes the more these fragments will break and finally there shall be nothing for one to offer. This has been aptly illustrated in the following paragraph: In Germany they first came for the communists; and I didnt speak up because I wasnt a communist. Then they came for the Jews; and I didnt speak up because I wasnt a Jew. Then they came for the trade unionists; and I didnt speak up because I wasnt a trade unionist. Then they came for the Catholics; and I didnt speak up because I wasnt a Catholic. Then they came for me and by that time there was nobody left to speak up. Martin Niemoller

Values in Conflict Essay -- essays papers

Values in Conflict VALUES IN CONFLICT Introduction Each day as young people attend school they are bombarded with various moral messages. These messages come in many forms. These differing forms may be categorized in either of two different areas, moral instruction or moral practice (Jackson, Boostrom, and Hansen, 1993). Moral instruction refers to both formal and informal methods. Formal instruction as part of the classroom curriculum is directed and intentional. Sometimes formal moral instruction is not quite so obvious however. Rituals and ceremonies such as pep rallies, graduations, and various assemblies may all be categorized as formal moral instruction. Visual displays with moral content are also considered as formal instruction, although they are of a more passive approach. One can not walk the hallways of a typical middle school without seeing numerous examples of posters and signs which attempt to convey some sort of moral message. Perhaps the most subtle and least recognizable form of moral instruction is the interjection of moral commentary within an ongoing activity. Public recognition for doing exceptional work is just one example of such commentary. Moral practice methods may also be either formal or informal. The rules and regulations within the school and classroom would be considered formal forms of moral practice. A more informal method of moral practice would be the expressive morality within the classroom. Expressive morality may be conveyed either intentionally or unintentionally. Everything a teacher does, from facial expression and body language to expressing personal beliefs, can have an effect of influencing the values of an adolescent. Hence teachers should be extremely aware of this possibility. A Gallup (1980) public survey of attitudes towards schools showed that 79% of the respondents were in favor of some form of instruction which would concentrate on morals and the development of moral behaviors. Along with academic competence, character development is the most desired goal of educators (Wynne and Wahlberg, 1985). Many states actually mandate some form of character education by law. In Nebraska, state statutes 79-214 and 79-215 specifically outline this. Despite this apparent agreement between the public and educators, as well as its legitimacy under law, the teaching of moral beha... ...irely. References Jackson, P., Boostrom, R., and Hansen, D. (1993) The moral life of schools. San Francisco: Jossey-Bass. Gallup, G. (1980, September) The twelfth annual Gallup Poll of public attitudes toward public schools. Phi Delta Kappan. 62,39. Wynne, E. and Wahlberg, H. (1985) The complimentary goals of character development and academic excellence. Educational Leadership, 43(4). pp. 15-18. Taylor, C. (1991) The ethics of authenticity. Cambridge: Harvard University Press. McClelland, D. (1982) Education for values. New York: Irvington Schaeffer, E. (March, 1998) Character education in the curriculum and beyond. The education digest. pp. 15-17. Berkowitz, M. and Grych, J. (1998) Fostering goodness. From internet, http://www.uic.edu/lnucci/MoralEd/aotm/fosterin.htm Rawls, J. (1971) A theory of justice. Cambridge: Harvard University Press Power, F., Higgins, A., and Kohlberg, L. (1989) Lawrence Kohlberg’s approach to moral education. New York: Columbia University Press. Hinshaw, S. and Anderson, C. (1996) Conduct and oppositional defiant disorders. In Marsh, E. and Barkley, R., Child psychopathology. pp. 113-154. New York

Essay --

Transparency and exchange of information – No place to hide Over the years, the focus of the international community has been on transparency and the exchange of information. These have become more urgent in the aftermath of the global recession which has strained public revenue flows in both developing and developed countries. Transparency is important on a local and global scale because it is a means to mitigate financial crimes. It protects investors, as well as public revenue. Transparency also generates public trust in our systems and increases confidence and stability in the business environment. The drive towards global transparency and automatic exchange of information has gained new impetus after the Foreign Account Tax Compliance Act (FATCA) was rolled out by the US and following the relevant intergovernmental agreements which are being signed in this respect. The ultimate aim of FATCA is to make it more difficult for persons liable for US taxation to evade payment of those taxes by concealing assets and income in non-US institutions. It is an attempt to lift the veil of privacy in the financial services worldwide and to utilize the financial institutions as reporting and enforcement agents on behalf of the US tax authorities which would be both time consuming and costly for the financial institutions. Furthermore, tax evasion and transparency were the themes of the latest G8 summit which was held in Ireland in June, 2013. During that meeting, the G8 nations consented to tighten rules on corporate tax that sometimes allow companies to shift income from one nation to another in order to avoid taxes. They agreed that companies and legal arrangements should have to disclose their true owners and that this information shoul... ...tions received will be assessed and form the basis of appropriate policies which will, in turn, contribute to the revision of their AML / CTF regulation regimes. Finally, the FATF, the global standard-setter with respect to anti-money laundering and combating the financing of terrorism (AML/CFT), recognises the importance of UBO information and the access to it. Recommendations 24 and 25 state that countries must take measures to prevent the misuse of legal persons and legal arrangements for AML/CFT by ensuring there is adequate, accurate and timely information on beneficial ownership. This information needs to be accessible in a timely fashion by competent authorities and therefore all countries should consider measures to facilitate access to beneficial ownership and control information from financial institutions and Designated Non-Financial Business Providers.

Research Paper on Smoking Essay

Recently there has been an abundance of media coverage regarding a public’s â€Å"war of smoking.† Recently, Washington state has begun taking vital steps to prohibit smoking in public areas in order to make Washington a better place. There are many arguments about the smoking. The health issues for the smoker and those around them increase the prices and the social unaccepted of the act. Smoking is dangerous for smoker and for the one who is around the smoker. Firstly, smoking is dangerous for smoker, when smokers are smoking, will take lung cancer. The most common form of cancer diagnosed in United States is lung cancer. Lung cancer accounts for 14% out of all cancers, and 28% out of all cancer deaths. (ALA Lung cancer Fact Sheet) According to the American Lung Association, â€Å"Cigarette smoking is responsible for an estimated 87% of lung cancer deaths, or seven out of eight† (American Lung Association). Cigarette contains more than 400toxic and 4000 chemical compounds. Nicotine is the most addictive substance in tobacco. Smoking decreases the level of oxygen from reaching the tissues, giving rise to different health problems such as strokes, heart attacks or miscarriages. Nicotine is increases cholesterol levels in the body and carbon monoxide, which decreases the amount of oxygen within the body. When cholesterol level is increase in blood, increases the chance that a heart attack. Smoking also caused of chronic coughing, short ness of breath, premature aging, recurrent infections and reduced overall fitness (Diseases Caused by Smoking). Yang2 Another example of health issues originated from smoking is emphysema. The Lung Association states that when one has emphysema, some of the air sacs in smoker’s lungs are damaged (The Lung Association). Emphysema does not develop suddenly, it comes very slowly. Years of exposure to cigarettes causes the development of emphysema. Secondly, smoking is also dangerous for non-smokers. Lung cancer is not only a trouble for the smoker, but it is also a trouble for the non-smokers. The indirect effect of smoking comes from two places; smokers breathe out from the other person smoking, and smoke from the end of a burning cigarette  (American Lung Association). The American Lung Association said, â€Å"Indirect smoke contains over 4,000 chemicals; 200 are poisons and 43 cause of cancer.†(The American Lung Association) When non-smokers are stay nearby smoker, they will get some harmful effects. Kinds of cough, nausea, headache, eye irritation, sore throat, dizziness even cancer. Workplaces alone could stop over 32,000 cancer deaths and over 75,000 heart disease deaths. According to the government, 83% of worker health complaints related to trouble with indoor air quality will decrease when workplaces become smoke-free. Constant exposure to tobacco smoke in the workplace nearly doubles the risk of having a hea rt attack. Thirdly, prices of cigarettes have been going through a dramatic increase recently. The government thinks that the increase of price will protect or even get people to quit smoking (Higher Cigarette taxes). According to several studies the increase of cigarette taxes is one of the most effective ways to decrease smoking among teenager and adults (Tobacco Free Kids). These studies show that every 10% increase in the price of cigarettes will decrease total cigarette consumption by three to five percent and decrease teenager smoking by about 7% (Tobacco free Kids). If cigarette prices were increased 10% per pack throughout the country, it would decrease the number of teenagers who become regular smokers by more than a million, saving teenager from dependence, disease and death. Studies also show that people with low income are ones that respond to the increase of prices and end up quit smoking. It is proven that smoking levels are highest among people with low incomes. Lastly, former day, people could hardly find any places without someone smoking there. Now it is prohibited to smoke in public places in many countries. While the number of smokers is increasing, the number of places they can smoke is declining. Many provinces across Canada as well as the Washington states are making it a law that all restaurants and public areas have to be 100% smoke free (U.s. Environmental). A poll conducted by Washington state today shows that 70 % of participates preferred restaurants  that were smoke-free. Over the after 45 years, smoke-free (Research about cigarette). Everyone is at risk for diseases caused from smoking when they are in public places that are not smoke-free. Even with all the evidences that prove the dangers of smoking, some businesses still look down on banning this behavior (U.s. Environmental). There is no real evidence that proves going smoke-free is bad for the business. In fact, there are many positive outcomes when a business adopts s moke-free policy. For example, maintenance cost decreases when smoke, matches, and cigarette butts are eliminated in places. Also, hardware such as equipments, floors, and furniture last longer, and of course, people’s health is freed from danger (Higher Cigarette taxes). In result, many people have different opinions about smoking. There are many characteristic proving smoke-free places are beneficial for many reasons. The government is also trying different methods to induce people to stop smoking. The great increase in cigarette prices is the main one. They figure that this will stop people not to even start smoking. Many businesses today are changing what was used to be normal in a public area: smoking. Smoke free businesses are becoming more and more common. There is no real evidence that shows that adopting smoke-free policy is harmful to businesses. It helps out the business in many areas such as maintenance. People have different opinions, but researchers prove that smoke-free public areas are good for other people’s health, not just smokers’ health. Eventually one day the society will be 100% smoke free. BIBLOIGRAPHY American Lung Association, â€Å"Cigarette smoking is responsible for an estimated 87% of lung cancer deaths, or seven out of eight† (http://www.lungusa.org/stop-smoking/about-smoking/health-effects/smoking.html) The American Lung Association said, â€Å"Indirect smoke contains over 4,000 chemicals; 200 are poisons and 43 cause of cancer ( http://www.lungusa.org/stop-smoking/about-smoking/facts-figures/general-smoking-facts.html) The Environmental Protection Agency (EPA) indirect smoking is known as the cause of cancer (http://www.epa.gov/smokefree/healtheffects.html) The Lung Association states that when one has emphysema, some of the air sacs in his lungs are damaged (http://www.lungusa.org/lung-disease/emphysema/) The government thinks that the increase of price will protect or even get people to quit smoking, The increase of price will make them think two times about smoking. Quitting will save them money and reduce their financial needs (http://www.aafp.org/online/en/home/publications/news/news-now/health-of-the-public/20090303smoke-tax.html) According to several studies the increase of cigarette taxes is one of the most effective ways to decrease smoking among teenager and adults, These studies show that every 10 percent increase in the price of cigarettes will decrease total cigarette consumption by three to five percent and decrease teenager smoking by about 7% (http://www.tobaccofreekids.org/what_we_do/federal_issues/federal_tobacco_taxes/) Yang6 The increase of cigarette taxes is one of the most effective ways to decrease smoking among teenager and adults(http://www.ncbi.nlm.nih.gov/pmc/articles/PMC539350/) Many provinces across Canada as well as the Washington states are making it a law that all restaurants and public areas have to be 100% smoke free(http://www.city-data.com/forum/politics-other-controversies/99626-positive-effects-non-smoking.html) A poll conducted by Washington states today shows that 70 % of participates preferred restaurants that were smoke-free. Over the after 45 years, smoke-free(http://www.ncbi.nlm.nih.gov/pubmed/9791529) Even with all the evidences that prove the dangers of smoking, some businesses still look down on banning this behavior (http://www.davehitt.com/facts/banlinksarchive2.html) Hardware such as equipments, floors, and furniture last longer, and of course, people’s health is freed from danger (http://www.cbsnews.com/stories/2010/02/10/tech/main6194761.shtml)