Animal essays

Creature articles George Orwell's Animal Farm is a political parody of a authoritarian culture governed by a relentless tyranny, taking all things together likelihood a moral story for the occasions encompassing the Russian Upheaval of 1917. The animals of House Farm topple their human ace after a long history of abuse. Driven by the pigs, the livestock keep on accomplishing their work, just with additional pride, realizing that they are working for themselves, rather than working for people. Gradually, the pigs become prevailing, increasing more force and bit of leeway over different creatures, to such an extent that they become as degenerate and force ravenous as their antecedents, the people. The topic in Animal Farm keeps up that in each society there are pioneers who, whenever given the chance, will The book starts in the farm of Mr. Jones' House Farm. The creatures gather at a gathering drove by the prize white pig, Major. Significant brings up to the amassed creatures that no creature in Britain is free. He further clarifies that the results of their work is taken by man, who alone advantages. Man, thus, gives back to the creatures the absolute minimum which will keep them from starvation while he benefits from the rest. The old pig lets them know that the wellspring of every one of their issues is man, and that they should expel man from their middle to abrogate oppression and appetite. Days after the fact Major bites the dust, however the expectation and pride which he gave different creatures doesn't bite the dust. Under the initiative of the pigs, the most keen of the creatures, they oppose their human ace figuring out how to topple him. After the resistance, under the course of Napoleon, the most candid pig, and Snowball, the most smooth pig, the animals keep on working the homestead Similarly as with all social orders, the creatures have laws which must be complied. Their laws expressed that creatures will never get like ... <!

COMPARE THE WAY GALILEO AND ARISTOTLE UNDERSTAND SCIENCE essays

Think about THE WAY GALILEO AND ARISTOTLE UNDERSTAND SCIENCE expositions Since the production of man, his environmental factors and condition have bewildered him. Numerous supposed researchers have tested and looked into to clarify the numerous marvels of man and how things work. To more readily comprehend normal way of thinking and the manner in which it created over the numerous long periods of human presence, it is useful to analyze and look at two of mankinds most prominent researchers. Taking a gander at the manner in which these two extraordinary masterminds thought and directed their science can give us point of view to the numerous ways science should be possible. In this manner an examination of Aristotle and Galileo will be done to comprehend the way they each get science. While Aristotle and Galileo have similitudes in expecting to discover the reasons for their decisions and understanding their crude perceptions, they contrast in the technique for their perception they do. While contending their theories, both Aristotle and Galileo want to show the foundations for why they accept what they accept. All through Aristotles Physics, he is over and again discussing causes. A reason is that out of which a thing becomes and which perseveres. (82) Aristotle asks a ton of for what valid reason questions and he responds to these inquiries with the idea that specific causes cause a thing to happen they way it does. He additionally sums up various kinds of causes. Aristotle didn't put stock in analyze. Rather he expounded on what should legitimately be the situation. Galileo is likewise keen on discovering the causes to his speculations. He generally isn't happy with simply expressing a thought without data or a reason to back it up. Galileo directed numerous challenging investigations to demonstrate his focuses. Both Aristotle and Galileo can be happy with their work once they have discovered appropriate motivations for their thoughts. In looking at the world and their condition around them, Aristotle and Galileo sound good, all things considered, of their crude perceptions. This is valid for both regular scholars in spite of the fact that might be m ... <!

Is it fair to blame investment bankers for the global downturn? Essay

It is by all accounts very simple to hop on the ‘bank-wagon’ and accuse venture brokers for the current worldwide prudent downturn. The ebb and flow downturn being referred to would one say one is which is commonly acknowledged by the budgetary business to have begun in 2007, and was authoritatively dated December 2007 by the National Bureau of Economic Research (NBER).The question is, regardless of whether this industry and its brokers are the main driver, and assuming this is the case, might they be able to have maintained a strategic distance from it? The word ‘bankers’ can suggest various implications to various individuals, so to explain, when I utilize the word ‘bankers’ in this content, I am alluding to speculation financiers. The primary article I dissected is by Jonathan Wang, Ph.D., and entitled ‘Real Causes For US Monetary Meltdown and Global Recession’ (March 2009). Wang is the President of Amlink, a multi-million dollar organization which gives interfaces in exchange and legislative issues among China and the United States of America (USA). He is situated in Michigan, USA. I will contrast it with John Gapper’s ‘Promises that demonstrated eventually empty’ (January ninth 2012)[1]. Gapper is the associate manager and boss business observer for the Financial Times paper and site. He is situated in New York, USA. Wang has a sentiment that the brokers are unapproachable as the fault is with the administrations while Gapper has an antipodal view in accordance with the appraisal Wang gave, expressing ‘it was inside banks where the emergency rose and where its heart still lies’. Wang appears to have an across the board information on numerous fields. He has a Ph.D in geosciences from the University of Michigan. Geosciences have no significance to business analyst articles on the financial business yet this Ph.D permitted him the ability to begin Amlink a year later, as he initially centered around bringing in and sending out excellent marble among US and China. He expanded his connections with the two nations by offering budgetary and exchange guidance (business counseling), interceding in legislative issues, explore and improvement, assembling and IT administrations. This how we picked up his ability. This aptitude of 19 years fortifies his point of view as he has picked up the important information and abilities to discuss this subject with believability. Be that as it may, his exchange is between (principally) US and China along these lines may so it is faulty to whether his experience can be applied to Europe, where numerous economies fallen, for example, Greece. Gapper at present works for the Financial Times (FT) since 1987, a global day by day broadsheet paper and site, accessible in 24 nations. They have an every day readership of 2.1 million and 5.7 million online endorsers. His position is partner editorial manager and boss business observer. He was prepared by the Mirror Group and worked for the Daily Mirror, Daily Mail and Daily Telegraph papers in the United Kingdom. Furthermore, he has functioned as feature writer for the BBC, UK and Worldwide. His resume additionally records New York Magazine, CNBC and CNN among his managers. This striking rundown of managers may appear, from the start, that he isn't politically inclination perhaps driving him to be known as a profoundly legitimate writer. the Conservative Party, one that is focus right; The Daily Mail is additionally a Conservative supporter; and Be that as it may, his political position might be progressively Conservative as the FT is an open supporter of the Daily Telegraph has been nicknamed the ‘Torygraph’ because of its help of the Conservative party. He has recently worked for politically autonomous media yet his primary agreement of business has been with FT since 1987. This political predisposition may limit his point of view. Furthermore, in 2011, he won four honors in numerous nations. In the United States he was granted the Best Columnist Citation by the Society of American Business Editors and Writers; and in the UK he was grant with the Best Business Columnist at the Comment Awards. He additionally has a degree in Philosophy, Politics and Economics from Oxford University. The two articles have qualities and shortcomings, and it is smarter to dissect these segments instead of assaulting the writer (character blackening). The chain of contention in the two articles has been developed unbendingly, and permits the announcements made by the separate writers to arrive at their vital decisions. Wang presumes that expanding charge on the top salary bunches gets important as the legislature must concentrate on adjustment as opposed to extension. His principle thinking for this is ‘when the portion of absolute salary going to [the] top 10% arrived at half, the capital market smashed in the United States’. He likewise has a middle end that the ‘Government’s inappropriate intercessions in the capital market before the two scenes of emergency had quickened the extraordinary disparities and eventually escalated the crisis.’ Wang reasons that ‘It is the outrageous disparity that has brought about the extraordinary misery in 1929 and again caused the worldwide downturn today’. This is paradox of the single reason as the downturn in 1929 has three will be three general speculations on what caused the 1929 sorrow, Keynesian, Monetarist and Austrian. None of these speculations depend on imbalance. The Monetarist see censured the Federal Reserve for overlooking the significance of cash, who themselves concurred with this and apologized on the eighth of November 2002 by means of Chairman Ben Bernanke[2]. It might be that the downturn is a piece of the business cycle, and happens much of the time while a downturn is a continued, long haul conservative downturn. The NBER expressed that ‘The development [from November 2001 onwards] kept going 73 months’ which at that point fortifies Wang’s reason that ‘two major financial extensions prompted two scenes of outrageous imbalances in the United States. Both finished in extreme financial depression.’ [3]Elizabeth Allgoewer (2002) states this was the reason for the Great Depression, anyway the genuine reason is as yet being bantered by business analysts, with around twelve other heterodox conservative speculations, for example, non-obligation expansion or populace elements. His thinking here requirements further explanation or research before this can be completely taken as proof. Gapper states that ‘driven by the ascent of subordinates, the extricating of guideline and capital principles, and a hubristic conviction that they had by one way or another brought an end to their old propensity for losing billions of dollars in downturns’. He doesn't reinforce this with any proof on the ‘loosening of regulation’ and so on., and abandoned his announcement. He additionally cites tenable sources, for example, Ranu Dayal, senior accomplice at the world’s driving counselor on business structure, the Boston Consulting Group †‘There is a profound inquiry of authenticity that banks need to look up to’. Anyway one of his sources is credited just like a Professor yet in reality he is just an Associate Professor, a position which despite everything has extremely high validity, however of not exactly the one cited by Gapper. Likewise, Gapper doesn't give any clashing point of view, the main perspectives you read are the ones that concur with him. This debilitates his contention as he has not thought about elective viewpoints. In the wake of investigating the two articles, my view is as yet like Gapper and I previously imagined that it was reasonable for accuse venture financiers for the 2007 downturn. While I note that they managed a great deal of cash and it was not taken care of in a right way by anyone who approached it (counting the Central bank), I likewise can see where Wang‘s idea bases its organization. His point of view of social disparities is just US based yet I can comprehend his presumptions that extension was high and the outcome of this prompted social imbalances. This has happened somewhere else, for example, during the Chinese Mao period of 1949-1976, specifically during the Great Leap Forward (1958-61). Gapper’s point of view has convinced me that he is of more aptitude than Wang as he is so powerful in money media. His investigation was compact and useful. He cited numerous significant figures in his article including an official chief of the Bank of England; Chairman of the Financial Administrations Authority; and a Professor of Entrepreneurship at MIT Sloan school. His contentions are very solid anyway he goes a phase of a round contention where he ought to be finishing up his article. His proof strengthened my viewpoint anyway Wang’s remarks drove me to add more to monetary hypotheses, particularly of those encompassing the 1929 Great Depression. He figured out how to interest me into the historical backdrop of the budgetary world and I do accept that 1929 and 2007 are fundamentally the same as in the reason, however the reason is the financial business, not the lodging market. Wang has just remarked on the United States yet his perspectives may apply worldwide anyway his absence of proof debilitates his viewpoint as it is excessively tight. My last decision is that speculation brokers were the major, by all account not the only, reason for the worldwide downturn which began in 2007, and we need to share the fault for the current conservative state

What Everybody Is Saying About Work Essay Samples Work Ethic Is Wrong and Why

What Everybody Is Saying About Work Essay Samples Work Ethic Is Wrong and Why The Battle Over Work Essay Samples Work Ethic and How to Win It On the opposite side, obtaining a list of good persuasive essay topics is insufficient. Observe that the objective of a persuasive speech is like the purpose for writing an argumentative or persuasive essay. The simplest way to find out the sort of an essay is to realize the writer's point of view. The main portion of a quick essay is known as the body. First and foremost it's essential to be certain that you comprehend the essay question fully and your essay answers each part of the question adequately. It will be simpler that you compose a great persuasive essay if it's a subject in which you have knowledge. Qualities of a great persuasive essay topic The topic needs to be specific. Most academic essay topics usually ask you to select a side in an argument or maybe to defend a specific side against criticism. Usual attitudes appear in nearly every part of the work environments. To begin with, it proves that you care about your work and you have sufficient respect for your employer to appear punctually. The workers who possess very good work ethic should be provided high position and promotion on the job. If you wish to demonstrate a superior work ethic, you're want to give examples. Public high schools have their very own fair share of issues and in the event the student isn't careful, they could wind up in a huge mess. Students have to compose essays based on the teacher's instructions or their preferred style in writing. While trying to understand how to write a persuasive essay step by step, they forget about another critical activity. High school students need to compose essays on a number of topics which at first may appear to have nothing in common. Choosing Good Work Essay Samples Work Ethic When picking a high school essay format, step one is to recognize the kind of essay you want to write. There's no ideal solution on how best to compose an effective essay. For instance, the price of a persuasive essay will differ from a proposal essay. Sample persuasive essays can also offer inspiration on topics to write on in addition to serve as examples about how to compose your essay. Before writing any form of academic paper, it is very important to choose the subject, and the persuasive essay really isn't the exception. It's possible for you to discover narrative essay examples wherever you locate a very good story. Make certain to read your essay and make certain it is logical. In this manner, you are going to be in a position to know for sure what your essay is all about before devising your thesis. Weave in your perspective to turn your essay unique. Of all Of the forms of essay, writing a brief essay may appear to be the easiest. The Key to Successful Work Essay Samples Work Ethic Though, after not performing up to my ability for three decades, my GPA is not able to demonstrate the change that I've undergone since the beginning of the year. The other significant factor in work is character whereby one, is predicted to maintain honesty, self-discipline and prepared to do the work. Such last-minute searching never becomes futile, which causes unfinished essay assignments and ends in a poor grade. Selecting an excellent topic for your essay is among the most significant and frequently tricky parts for many students. You can readily find essay writing services which could write for you a t cheap prices. Personal essays can at times consist of personal information which you would not like to share. Essay writing is normally practiced is schools. Writing a persuasive essay can be complicated because you're not merely presenting the research materials you have gathered but you're trying to influence your readers. It has been around for quite a long time. Reviewing some narrative essay examples will be able to help you to organize your information and help you decide how to compose each paragraph to acquire the best outcomes. Most Noticeable Work Essay Samples Work Ethic You must find the most suitable resources for your essay along with patience when finding the most suitable inspiration to write. Should you need more assistance with editing and revising, there are two or three free tools readily available online. The whole use of the interview is for the manager to determine if you're the very best fit for the job. The major element which creates a persuasive essay in English stand out from the remainder of assignments is the use of reasoning.

Medicaid An Important And Costly Government Program

Jesse Smith Policy Brief Econ 471 11/24/2015 Dear Congressman Duncan, Medicaid is both an extremely important and costly government program. The program provides medical care for those who cannot afford it and also for the elderly and the disabled. Over 69 million people were provided medical assistance through Medicaid in the fiscal year of 2011 (Herz). Medical attention is very expensive but is also something that every human being needs. Some people are individually wealthy enough to afford medical insurance. Most people are provided medical insurance through their employer. So what are those people who are unemployed and not independently wealthy supposed to do? If you have no job you have no insurance through your employer†¦show more content†¦Essentially they give states funding for something such as community development and the money must be spent in that general policy area but the allocation of funds is up to the states. Block grants are the better system for funding Medicaid for a lot of reasons, but the two biggest are the massive flaws of the current system, and the increased efficiency that would result from block grant funding that would decrease the crowding out of spending on other government responsibilities. Education and health are supposed to be the two largest drivers of development. Medicaid is currently the largest expenditure for almost every single state, which in turn crowds out funding for things like education, transportation, and other government funded activities. Around 2009 government expenditure on Medicaid passed up expenditure on K-12 education. Unfortunately spending didn’t just become so extreme for Medicaid that it passed education at its highest level, we see the increased spending on Medicaid goes hand in had with decreased spending on education (Howard). Medicaid spending is rising faster than tax revenues. The money has to come from somewhere, and since increased taxes are not always an option because of political and other pressures s pending must be reduced in other areas. Federal government currently funds Medicaid on a matching system. There is no limit on how much aid the government will

Slavery The African American Slavery - 2189 Words

Amira Farid December 2, 2014 APUSH - Steiker Period 6 Slavery 1775 - 1830 â€Å"Those who will not reason, are bigots, those who cannot, are fools, and those who dare not, are slaves, † said George Gordon Byron. Though slavery has never had a universal definition, one might describe it as the dependent labour by one person performed to another who is not of his or her family. It was thought to have come about after a dramatic labour shortage in particular areas or countries. In America, slavery has always been a highly debated topic throughout the years. Often, people associate slavery with words such as â€Å"brutal, cruel, inhumane, and horrible†. Slaves were forced to forget about freedom and about the liberties of life that Americans now take for granted. During the years 1775 to 1830, African American slavery saw simultaneously the freedom of many colored men and the enlargement of the institution of slavery. The free and enslaved African Americans had different methods in approaching the challenges in front of them. The demand for a lab or force in the production of cotton encouraged the expansion of slavery; however, due to increasing national identity, the republican value of equality and freedom denounced the systems of slavery, allowing for a more widespread bondage; the free slaves in the North focused on tangible reasons for freedom, while the enslaved African Americans in the South focused gaining freedom through practical means. The ending of theShow MoreRelatedThe Slavery Of African Americans942 Words   |  4 Pagespeople I met asked me that we Africans sold other Africans into slavery and why? I will tell them well I was not born when it happened, I only learn about slavery in school not even my parents told me so I cannot provide you with genuine reason behind slavery but I do understand this that it may have some economic benefits attached to it and that is a fact, the world back then was like survival of the fittest, slavery was rampant all over the world and not only black Africans were enslaved, ma ny ethnicitiesRead MoreThe Slavery Of African Americans1208 Words   |  5 PagesBack when there was Slavery it was unfair to some people, at least to the African Americans. By unfair I mean the whites, like most of us would torture the Africans. Some of the things the owners did was made the slaves work in fields without pay and they had no control over their own self, their owner did. But, if they were not doing, that the owners would do something bad like whip them with a whip with metal on the end. Also, it even was effected in sports because back then it was just whitesRead MoreThe Slavery Of African Americans1207 Words   |  5 Pagestime where slavery was legal in America was a dark time that all wish was expunged from the nation’s history. Ever since the end of WWII came around and Japanese and victims of the Holocaust started to receive reparations for the ordeals then endeavored. This launched a proposal that the descendants of the enslaved people in the United States would be given some type of compensation. The form of compensation varies from individual monetary payments to land-based payment. Although the American enslavementRead MoreThe Slavery Of African Americans975 Words   |  4 PagesDuring the early developments of America, multiple states instituted the practice of owning African-Americans and using them as slaves. Surprisingly, this form of slavery was not only present in the Southern states, but also in the Northern too. Plantation owners from all over found their use in owning slaves, and were even shown taking advantage of the practice. By having ownership of slaves, it often contributed in farming production on plantations and also became useful when it came to votingRead MoreThe Slavery Of African Americans2011 Words   |  9 Pagespeople to turn to another source which could supply them with slaves. In result, African American slaves were brought to the U.S to facilitate life and work together with the European workforce. These African Americans came from a multitude of places including Africa and the Caribbean. From this day forth the lives of all African Americans changed, having an everlasting effect on their lives. After this, African Americans were viewed as slaves and it was the norm back then, which was a harsh, cruelRead MoreSlavery And The African Americans1071 Words   |  5 Pagesdiscussing slavery with other individuals. Throughout the years I have been a victim of my own ignorance for believing that Slave ry undoubtedly ended in 1865. I can honestly admit that I was wrong. After having watched the documentary â€Å"Slavery by Another Name† I gained new insight into the history of slavery and the struggles that African Americans suffered during that time. I learned that slavery did not end after the 13th Amendment was passed. After the Amendment was passed African Americans were victimsRead MoreThe Slavery Of African Americans1695 Words   |  7 Pagesthe enslavement of African Americans, to the mistreatment of Native Americans on the Trail of Tears, and the subtle and sometimes overt discrimination oppressing American women today, there has been a long and continuing history of discrimination and unfair action against our fellow citizens. It would be deceitful for us to think that our nation has lived up to the ideals of the words â€Å"all men are created equal† since the day the Constitution was written by the Founders. Slavery comes in many formsRead MoreThe Slavery Of African Americans2857 Words   |  12 Pages A black African-American that was one of the many few who was born free in Wilmington, North Carolina went by the name of David Walker. Walker’s father whom died before his birth was a slave but his mother was a free woman. In the state’s laws Walker inherited his mother’s liberated status although, being free did not keep him from witnessing slavery. Walker traveled throughout his time in his younger days in the South, noticing the injustices of the slave system that the whites had going on. EvenRead MoreThe Slavery Of African Americans1844 Words   |  8 PagesMost African Americans were forcibly migrated from their countries to the United States to be used for the labor in fields and even do home chores for their owners. Many African American men, women and even children were either stolen from their families or sold by their own people to traders who would bring them back to the United States and sold them to white plantation owners. An African American who was bought by white owner was called a slave. The word slaves means â€Å"a person who is a legal propertyRead MoreThe Slavery Of African Americans860 Words   |  4 Pagesand the neighborhoods are infested with drugs and weaponry; then you’re at war. African people have been at war with society, and in spite of the fact that their weapons has slightly been adjusted over the years, it still remains the same endless war we’ve been facing since the settling of African people in the Americas. African people could never fully integrate with the shared heritage and experience within the African identity. Wars have been going on for times on end, from Emmitt Till to the Rosewood

Audit and Assurance

Questions: Your firm is the auditor of GreenBrown Ltd, a manufacturer. You have obtained a summary of the property, plant and equipment for the year ended 30 June 2015, which identifies cost and accumulated depreciation brought forward, additions and disposals in the year and depreciation charges. A review of the management letter from the previous years audit shows that there were some problems in relation to making a distinction between capital and revenue expenditure; some items were capitalised when they should have been expensed and other capital items were included in repairs and maintenance in the income statement. Another risk identified from prior years relates to depreciation calculations; there is a range of depreciation rates within categories and there has been concern that the rates applied to some assets have been too low. The depreciation policy disclosed in the financial report shows: buildings: 24% straight line plant and machinery: 510% straight line fixtures fittings and equipment: 520% straight line.Describe audit procedures to ensure: (a) the accuracy of the summary of property plant and equipment. (b) all items of a capital expenditure are included in additions for the year and that no revenue expenditure has been capitalized. (c) the depreciation rates are calculated appropriately. Answers: Audit procedures are effective to obtain the sufficient audit evidence through the observation, recalculation, analytical procedures etc or the combination of some of these. For the auditing of the different areas and processes of GreenBrown Ltd, the below audit procedures can be performed: (a) To ensure the accuracy of the summary of property, plant and equipment In order to ensure the accuracy of the summary of property, plant and equipment (PPE), firstly, the risk of material misstatement will be designed. The risk can be related to the undue pressure of showing higher earnings, inadequate accounting manual etc. After this, a test of control will be facilitated, which will enable to determine the effectiveness of controls on the recording and accounting of PPE. On the basis of this, the risk of material misstatement can also be revised, if the results of the test of control vary from the expectations (Gramling, et al, 2012). After the consideration of the risk of material misstatement and control test, a substantive procedure for PPE will be conducted. In order to perform the substantive procedure, the following steps will be taken: Gather the summary of the changes in PPE owned and analyse it by reconciling with the ledgers Ensure the addition in PPE during the year In order to ensure PPE accuracy in the firm, a physical inspection of the plant and equipment acquired during the year will be made (Johnstone, et al, 2015) The analysis of the repair and maintenance expense account to determine, whether all the expenses are written properly and if any capital item is written on the account then it should be recalculated to make its entry in balance sheet Also, investigate PPE that is not of use in the organisation in current that will enable to ensure that PPE summary includes those assets also Test the provision for the depreciation made by GreenBrown Ltd to ensure that accurate or depreciated value is shown in the summary of PPE (Vallabhaneni, 2015). Further, the potential impairments of PPE will also be identified, so that actual value and the related expenses can be identified. It will also enable to determine whether the impairments are shown correctly or not The retirement or disposal of PPE during the year will be investigated, which will ensure that the salvage value is recorded in the right account and total assets include only the PPE, which is existing in the business only The legal ownership of PPE will also be examined by getting the evidence from the ledgers and vouchers If the firm has lease agreements then further they will be analysed to determine the assets, which are leased to and from others in the firm (Gramling, et al, 2012) After analysing PPE accounts, depreciation, addition, separation, disposal, depreciation etc, an analytical procedure will be performed in which a comparison of summary of PPE will be conducted with the prior information, budgets etc to get an understating of the business and risk areas In this, the presentation of the financial statements and disclosure for PPE and related revenues and expenses will also be made to ensure the accuracy of summary of PPE The above auditing procedure will enable to identify the lacking in the areas and to improve them for eliminating the material misstatement. It will ensure the accuracy of the summary of properly, plant and equipment (Johnstone, et al, 2015). (b) To ensure all items of a capital expenditure are included in additions for the year and that no revenue expenditure has been capitalized In order to ensure that capital and revenue expenditures are properly written without having any issue, the analytical procedure will be used. In this, first, the repair and maintenance expenses account will be analyzed. In this, the items that are required to be capitalized will be identified and then the company policy in order to ensure consistency in the accounting of revenue and capital expenditure will be analyzed (Whittington, 2015). Along with this, the monthly amount in the account will also be analyzed that will be effective to identify the variations. This analysis will be month to month and between the corresponding months of two years. It will enable to identify any insignificant variance in the expenses recorded in the repair and maintenance account in the income statement and to ensure that no capital expenses are included in the repair and maintenance account in the income statement (King, 2011). The sampling procedure will also be effective to ensure that all items of the capital expenditure are included in additions for the year as through this, the auditor will collect some sample capital expenses and identify their entry to determine, whether it is right or not. On the basis of the results of these, the extent of risk in recording of the capital and revenue expenditures will be identified along with the consideration of organizational policies for recording such expenses (Gomez, 2012). Along with this, the disclosure of the revenue expenditure will also be verified by ensuring that revenue expenses related to the current year are in the income statement and related to future period are shown as assets in the balance sheet. It will also be ensured that revenue expenditures that incurred but not paid are shown as a liability in the balance sheet (Kan, 2013). This verification of disclosures will be effective to ensure that no revenue expenditures are capitalized. (c) To ensure that the depreciation rates are calculated appropriately Another risk in the auditing of GreenBrown Ltd is related to the depreciation calculation due to the use of lower rates for some of the assets. In order to ensure that the depreciation rates are calculated appropriately, the below auditing procedure will be used by the auditor: First of all, the approach of management to determine the estimate and transactions bearing on the estimates will be reviewed and on the basis of this, an individual estimate will be developed to compare the depreciation estimation by the management. The review of the depreciation policies will be conducted to determine whether the policies are effective to allocate the cost of PPE systematically over its life. In this, extra working shifts, accelerated production, obsolescence of machines due to technology advancement will also be considered (Whittington, 2015). A summary of the accumulated depreciation will be obtained for classifying the assets in different depreciation rate categories. It will be obtained through general ledger, beginning balances, depreciation provisions and ending balances. After this, the provision for depreciation will be tested by comparing the depreciation rates for different assets with the prior year rates to identify the variances. Along with this, depreciation provision calculation will be tested with some sample units to ensure that no excessive depreciation is determined by the fully depreciated assets (Gramling, et al, 2012). The accumulated depreciation account will also be analyzed to ensure that the depreciation is recorded accurately for the year. In this, it will also be ensured that the accumulated depreciation of retired assets has been deducted from the account (Bragg, 2012). The above audit procedure will be effective to determine the consistency in the calculation of depreciation on the assets and to ensure that depreciation rates used are calculated appropriately. The above audit procedure is quite effective to match the depreciation rates and the service life of the assets and to ensure that each asset is depreciated accurately. References Albrecht, W.S., Albrecht, C.O., Albrecht, C.C. and Zimbelman, M.F. (2011) Fraud Examination, 4th edn. USA: Cengage Learning. Bragg, S.M. (2012) Financial Analysis: A Controller's Guide, 2nd edn. USA: John Wiley Sons. Flood, J.M. (2016) Wiley Practitioner's Guide to GAAS 2016: Covering all SASs, SSAEs, SSARSs, PCAOB Auditing Standards, and Interpretations. USA: John Wiley Sons. Gomez, C. (2012) Auditing and Assurance: Theory and Practice. USA: PHI Learning Pvt. Ltd. Gramling, A.A., Johnstone, K.M. and Rittenberg, L.E. (2012) Auditing. USA: Cengage Learning. Johnstone, K.M., Gramling, A. and Rittenberg, L.E. (2015) Auditing: A Risk Based-Approach to Conducting a Quality Audit (with ACL CD), 10th edn. USA: Cengage Learning.

Animal Farm Vs. The Godfather Essays - British Films, Cold War Films

Animal Farm Vs. The Godfather Animal Farm vs. The Godfather George Orwell and Mario Puzo wrote Animal Farm and The Godfather (from the book The Godfather), respectively, to express their disillusionment with society and human nature. Animal Farm, written in 1944, is a book that tells the animal fable of a farm in which the farm animals revolt against their human masters. It is an example of social criticism in literature in which Orwell satirized the events in Russia after the Bolshevik Revolution. He anthropomorphizes the animals, and eludes each one to a counter part in Russian history. The movie The Godfather, directed by Francis Ford Coppula, also typifies this kind of literature. Besides the central theme of mob life, is another prevalent theme, that of a revolution gone bad. He shows us that, unfortunately, human nature causes us to be vengeful and, for some of us, overly ambitious. Both of these works are similar in that both describe how, even with the best of intentions, our ambitions get the best of us. Both of the authors also demo nstrate that violence and the Machiavellian attitude of the ends justifying the means are deplorable. George Orwell wrote Animal Farm, to discredit the Soviet system by showing its inhumanity and its back-sliding from ideals [he] valued (Gardner, 106) Orwell noted, there exists in England almost no literature of disillusionment with the Soviet Union. Instead, that country is viewed either with ignorant disapproval or with uncritical admiration. (Orwell, 10) The other animals take this utopian idea to heart, and one day actually do revolt and drive the humans out. Two pigs emerge as leaders: Napoleon and Snowball. They constantly argued, but one day, due to a difference over plans to build a windmill, Napoleon exiled Snowball. Almost immediately, Napoleon established a totalitarian government. Soon, the pigs began to get special favors, until finally, they were indistinguishable from humans to the other animals. Immediately the reader can begin to draw parallels between the books characters and the government in 1914-1944 Russia. For example, Old Major, who invented the idea of anima lism, is seen as representing Karl Marx, the creator of communism. Snowball represents Trotksy, a Russian leader after the revolution. He was driven out by Napoleon, who represents Stalin, the most powerful figure in the country. Napoleon then proceeded to remove the freedoms of the animals, and established a dictatorship, under the public veil of animalism. Pigs represent the ruling class because of their stereotype: dirty animals with insatiable appetites. Boxer, the overworked, incredibly strong, dumb horse represents the 2 of 4 common worker in Russia. The two surrounding farms represent two of the countries on the global stage with Russia at the time, Germany and England. Orwell begins his book by criticizing the capitalists and ruling elite, who are represented in Animal Farm by Mr. Jones, the farmer. He is shown as a negligent drunk, who constantly starved his animals. His character is already established as self-indulgent and uncaring. (King, 8) Orwell shows us how, if only animals became aware of their strength, we should have no power over them, and that men exploit animals in much the same way as the rich exploit the proletariat. (Gardner, 97) What was established in Russia after the Bolshevik Revolution was not true communism (animalism), which Orwell approved of, where the people owned all the factories and land. Rather, state communism was established, where a central government owned them. Orwell thought that such a political system, state communism, was open to exploitation by its leaders. Napoleon, after gaining complete control, did anything he wished reserved the best for the pigs, and treated the other animals cruelly. The animals coul d not do anything, unless they again realized their strength in numbers against their own kind. Unfortunately, they were too stupid to realize this and accepted the status quo. It began when the milk and apples were appropriated to the pigs, and continued to when the pigs could drink and sleep on beds, until finally the pigs were the human masters to the rest of the animals. Orwell criticized Germany, representing it as Pinchfield Farm, which betrayed Animal Farm by paying for lumber with counterfeit money. In real life, this represents the Soviet-Germany

A Deeper Darkness - Edgar Allen Poe essays

A Deeper Darkness - Edgar Allen Poe essays Edgar Allan Poe is considered to be one of the most influential short story authors of mystery, suspense, and the supernatural. His usage of literary techniques compels his reader to finish his tales at one sitting. It is believed that Poes usage of first-person narrative in his short stories enhances an underlying emphasis on the mysteries of the self, of others, of nature, ad of the universe through the narrators observations. Much of Poes works were used to undercut the easy optimism and certainty characteristic popular to his time because of his usage of the darker aspect of life and living. His works carry within them multiple senses of depths. Not merely representing the physical, his tales also have metaphorical depths of mystery, of uncertainty, of the Unknown. In most of Poes writings his sense of style and influential views are present through the uniqueness of his works. Regarded as the architect of the modern horror tales, Poe was also the principle forerunner of the art for arts sake movement in nineteenth-century European literature (Poe Intro., 2749). He is also credited with parenting two other popular genres: science fiction and the detective story (Keller, 1898). He demonstrates a brilliant command of language and technique as well as an inspired and original imagination (Poe Intro., 2749). Throughout his writing career Poe included personal experiences in his writing from his war with alcoholism to the death of young wife. The traumas and bizarreness of his life also give his writings an extra flare of suspense and the element to spark emotion in the reader. However, such traumas as losing his family to tuberculosis seemed to enthrall him into the arms of death. Thus, when observing details in his poetry and stories, the essen ce of tuberculosis symptoms are revealed. His pessimist outlook of life lies within the symbols of darkness an...

Research, Evaluation & Policy Analysis Essay Example | Topics and Well Written Essays - 500 words

Research, Evaluation & Policy Analysis - Essay Example Prior to Ryan's execution the states of New South Wales and Queensland had brought the practice to an end. Walton (2003) indicates that death penalty had been part of the Australian legal system since the settlement by British in the 19th century. Crimes which had the potential of carrying capital punishment included forgery, burglary, stealing of sheep, sexual assault, manslaughter and murder as well as robbery with violence. Other crimes included piracy, treason and arson of naval dockyards. The death sentences were conducted under Aboriginal customary law through sorcery or directly. The victims were denied mortuary rites. The initial executions were conducted when the authorities then in Australia did hanging of mutineers of the Batavia. 12 Since its abolishment, death penalty has been replaced by life imprisonment as the maximum applicable punishment. Is it sufficient for as punishment for such crimes Does it help combat the crimes that were punishable by dearth sentence 13. According to Law Reform Commission of Western Australia (2003), hangings were done at several places including the site of the committed offense. In 1888, the Imperial Convict Establishment at Fremantle used employed for all hangings in the state.

Analyzing an organization Essay Example | Topics and Well Written Essays - 1250 words

Analyzing an organization - Essay Example The general public expects exceptional services of care and attention from these institutions and it is important for the organization design to be flawless and dependable. There are internal and external factors involved in shaping and organizational size, strategy and effectiveness are very important. There are many internal and external factors on which the organizational design depends on. These various dimensions of the organizational design are presented with their influences. When it comes to the size of an organization, it is greatly affected by the life-cycle of an organization. Since hospitals have complicated procedures to be amalgamated with streamlined operations to ensure maximum success, there are formal structures with employees having definite organizations duties and responsibilities. In a health care system, the tasks are highly specialized with detailed rules and instructions to direct the easiest as well as the most complicated procedures. ... The most important aspect of a health care institution is to provide quality service to its customers which in this case are the patients. The services of a health care organization are highly specialized with almost zero margin of error. Therefore, efficiency and accuracy is the need of such an organization and defines the core belief of such an organization. Therefore, generally hospital and health care organizations have a tall structure with hierarchical relationships take put high responsibilities on the people of the organizational chain. It has been researched and proved that big organizations are mechanical in their operational conductivity and therefore try and achieve maximum efficiency. This works in perfect unison with the needs and requirements of a health care institution (Pfeffer, 1978). Organization life cycle is another important internal factor that dictates the size of an organization. Just like a human being, organizations also have different stages of their life and therefore have different needs. In terms of a hospital, as the hospital becomes bigger, it adds more functions and research departments in itself and therefore becomes bigger and bigger. They amalgamated processes and increase in size. The number of levels within an organization increase as the level of complexity increases of the service or the product that is being provided by the organization. Environment is another important factor dictating the organizational design. There are many external factors that influence a hospital’s development of strategy, its size and processes. The need of its biggest stakeholder, the customer, streamlines the basic work ethic of the organization. The organization strives to provide quality life saving service

Value of Pop Culture Essay Example for Free

Value of Pop Culture Essay Jim and Pam got married, Ke$ha brushes her teeth with whiskey, and Lady Gaga ponders if we are actually born predisposed to be weird. No matter where you look, we are surrounded by pop culture. Popular culture is a sub-culture that is often mocked and scrutinized as not being meaningful or significant, pop culture is seen as what is considered â€Å"cool† at the moment in time, and carries no long-term effects on society or culture as a whole. Emile Durkheim once said â€Å"For Sociology really to be a science of things, the generality of phenomena must be taken as the criterion of their normality. In the same book, He argues for the functions of crime in society, I believe that these functions are the same functions that popular culture has in society. In brief, these functions are to produce social norms, establish social boundaries, create rituals that generate social solidarity, generate innovation, and pave the way for social change. It is important to identify what â€Å"pop culture† is identified as, seeing as how it can be used in several different ways. When I refer to pop culture, I mean so in the commercial culture sense. Commercial culture produces a product in order to generate a profit. Allow us first to examine the way popular culture produces social norms. In the book The Dominant Ideology Thesis, the authors argue that mass media is the key by which ideas of the dominant class is spread to the rest of society. I believe this view is crucial to understanding how popular culture produces social norms. For example, let’s use what we wear as a way to show how social norms are produce. The fashion industry tells us what to wear in magazines and advertisements, these norms are reinforced over and over again by television, actors, film, musicians, and celebrities who embrace the fashion trends. Stores begin to only sell a certain type of clothing, and it becomes increasingly more difficult to not conform to the fashion norm. Popular culture is not limited only to the fashion world in terms of the norms it produces, it is impossible to go through a checkout at the store and not be bombarded by magazines that share what type of sexual practices are not acceptable, what type of music is on the rise, and even what type of foods we should eat. Even children are being conditioned to behave a certain way thanks to programming such as Sesame Street and Barney. In addition to producing social norms, popular culture also helps us establish social boundaries. The music we listen to, along with the clothes we wear and the television we watch not only helps to shape our identities but also helps us find those people more like ourselves. It is because of the rise in popular culture that we are able to embrace certain musical tastes and reject others, allowing us to find others who share the same likes and dislikes as ourselves. People who listen to Metallica probably don’t have much in common with those people who listen to Miley Cyrus. Pop culture offers us a unique system to identify those who are like us, this is seen more obviously in the pornography business. The internet has normalized amateur pornography to the point where there is an unjustifiable amount of naked people on the internet, most of whom clearly (and I mean clearly! ) do so for non-profit. Perhaps the easiest aspect of popular culture to observe is the rituals that it creates. Teenagers are brought together through dance clubs, college students come together to view television events, comic book fans wait in line hours to see a new movie. All these rituals produce feelings of belonging, bonding with members of society over a common interest. The super bowl for example is a multibillion dollar affair because of the fact that millions of people from all demographics will sit down and watch the game for three hours. Going to a concert gives you a since of social solidarity, singing along to a song in unison with fifteen-thousand other people creates close social bonds†¦ even if you hardly know anyone else at the concert. They share a sense of meaning in their identity; this shared meaning is the basis of group solidarity. According to Durkheim, it is solidarity that is the basic building block of social cohesion. Popular Culture has also helped to generate innovations that have no only progressed itself, but all of culture. Obviously the most important area that popular culture has helped progress is clearly the internet. The World Wide Web has progressed and is driven by what could be considered the largest are of pop culture, pornography. I suspect that pornography hasn’t exactly helped the advancement of civilization, but it has helped the advancement of technology greatly. The development of broadband internet, streaming videos online, high definition quality pictures, all came to be as a result of the pornography business. Of course innovation isn’t held strictly by the adult entertainment business; another huge industry spurred by pop culture is the music industry, specifically the way we listen and buy music. Before 1999, and the invention of Napster, the internet was not a medium that many in the music industry embraced†¦ and it wasn’t until Napster exploited the lack of regulation over the internet that big music corporations saw the advantages of using the internet as a means to spread their product to a whole new audience. Before, the customer had to venture to a record store and sort through hundreds of albums in order to find a new type of music or band to listen too, now it can be accomplished with a quick Google search. The film industry has also been touched by the advancement that pop culture has allowed. With companies such as Netflix set up to combine movies with the internet, and the invention of the DVD, thousands of films are at our disposal and all with crystal clear clarity. Arguably the most important function that popular culture serves in our society is that it paves the road to social change, numerous times it is actually the driving force behind social change. This can be seen all the way back to 1906 when Upton Sinclair’s book The Jungle helped lead to a revolution of the food industry in America. We can see this clearly most recently with the sudden involvement of celebrities who got involved in the 2008 presidential election, primarily in Barack Obama’s campaign. Robert DeNiro, Oprah Winfrey, Usher, Chris Rock, Scarlett Johansson, Ron Howard, Magic Johnson, and John Mayer are just a few of the actors/athletes/comedians/musicians that are linked with Obama. It is no surprise that Obama won the 2008 presidential election in a landslide. Companies have long known the effect that celebrities have on America and have used them to push products. We are seeing this again with the involvement of such celebrities as Lady Gaga in the Gay Rights movement. Rap music is a great example of a group inside of pop culture which constantly challenges the social norms and the power structure of the white majority. It is clear that popular culture serves many functions in society, many of which are shared by crime. These functions include producing social norms, establishing social boundaries, creating rituals that generate social solidarity, generating innovation, and paving the way for social change. We cannot simply push pop culture off to the side as low-brow culture and has no significance.

Dostoevskys The Brothers Karamazov Essay -- Brothers Karamazov Dostoe

Dostoevsky's The Brothers Karamazov Dostoevsky first presents Smerdyakov, in The Brothers Karamazov, in Book 3 of Part 1. The author divulges details of the conception of the fourth son of Fyodor Pavovich Karamazov. Late on a September evening, a drunk Fyodor, by modern standards, "rapes" a homeless woman. Stinking Lizaveta, the victim of Fyodor's violence, was a legend in the town. Regardless of her unattractive and dirty appearance, her poverty, and homelessness, the townspeople regarded her with sympathy and compassion. Fyodor, on the other hand, treated Lizaveta as an insubordinate who was undeserving of even an ounce of respect. He and his friends mock her. He, then, rapes her. And, as if these actions are not cruel and offensive enough, he vehemently denies any of it happening. Later, when Lizaveta gives birth to Fyodor's illegitimate son, it is Grigory and Marfa who take the boy in, baptize him, and decide to raise the child. The townspeople mistakenly credit Fyodor for taking the dead woman's child into his ho use. All of these disturbing actions on the part of Fyodor are cause for his punishment. While Fyodor neglected his fatherly duties to his other three sons, to this fourth, he rejects them completely. He finds the controversy around the mystery of the boy's conception amusing. He employs his own son as one of his servants, as his "lackey." Although incredible attention to detail is paid to the story of Lizaveta, Dostoevsky waits to speak of the boy himself. It is as if the author is all ready separating this last son. Dostoevsky claims to not want to go into detail about Smerdyakov so as not to distract the reader from the story. However, it is an intention set-up on the part of the author. When we finally learn more of this mysterious character, it is not until four chapters later. Dostoevsky is oddly able to summarize the character of Smerdyakov in only five pages, whereas, with the characters of his brothers, he needs many more pages. In this way, the author is showing the mistreatment of this innocent boy by all who know him. Grigory is ashamed of him. He spreads the story of Smerdyakov's birth and ruins his reputation indefinitely. All three of the brothers treat Smerdyakov not as an equal, but as a servant. Despite his displays of intelligence, Smerdyakov is labeled and mocked by everyone. He is called a lackey, an ass, a sco... ...he destruction of his third brother a little differently. Alexei cares to an extreme extent about others. He is deeply affected by the suffering of Ilyusha and the other schoolboys. Smerdyakov knows that by simply affecting the two brothers whom Alexei loves, he is also affecting Alexei. Alexei, to no avail, attempts to save what remains of his brothers' dehumanized states. While Smerdyakov's actions are cunning and deceitful, he knows at every moment exactly what he is doing and why he is doing it. He is fully aware of his own predicament. He is born into misfortune, attempts to avenge his name, and wreaks havoc upon this small Russian town. While he carefully manipulates people and skillfully executes his plans, he is aware also of the immorality of murder. Like Zisoma's "mysterious visitor," Smerdyakov commits his crimes out of passion. He does not wait for the jury to consider his case. Like the "mysterious visitor," he has convicted himself of murder and sentences himself death. Smerdyakov's vicious crime and brutal punishment complete a full life of violence starting at his conception. His passionately violent nature erupts implosively beneath a mask of implacable calm.

Red Bull

Could It position the product in other ways? The product of red bull was set-up to market within energy drinks, the notions of market segmentation, targeting and positioning are key to the success of firms' marketing efforts has concentrated on building relationship based on partnerships with sporting events and Iconic athletes . The target customers are around athletes , teenagers, students, drivers, clubbers, young business people and farmers.The marketing strategies can position the red bull in other ways, it was sponsored extreme sports events before, such as traditional television marketing program, radio r pop stars advertising, event marketing in sports and competition, organized public lecture, sent the sample to the sports company with free cases of its energy drink and encouraged them to throw a party. We also have lots of promotion to popularize; this can be changed values and needs of each target consumer.The lovely packages can be attracted the female customers. Besides, it can be promoted some limited edition of packages for different cities. Such as, it can be found celebrity endorsement and designed the packages with the photos of celebrities which can increase the sales. Red Bull can be created a new line which has extra caffeine. The new products can provide people more powerful than the original version and the cans can be increased the capacity from mall to mall with the same price. This new version of extra caffeine can be promoted to the long-time workers.Red Bull improves performance, especially during times of increased stress or strain, increases concentration and improves reaction speed and stimulates metabolism. Also, Red Bull can be created a new flavor which is cocktail favor and can be used as a very nice mixer with alcohol. It is very convenient for the people who love going to party or clubbing. Red Bull can be created a new product which not only for energy drinks. It could be a food like a power bar or candy. They can use a â⠂¬Å"Word of mouth† strategy. Red Bull Q1. How will you characterize Red Bull's overall global marketing strategy? Red Bull has built an image as a trendy energy drink, catering to young adults and young professionals between the age groups of (16-29) years. It also targets young club-goers and private parties in order to spread its picture as a stylish drink. It also believes that it is not just selling a beverage, but instead it is selling a ‘way of life’. Red Bull also uses a catchy slogan as ‘Red Bull gives you wings’. These non –traditional marketing strategies of Red Bull are not unique to any market. The term ‘Glocal’ means to market globally, yet tailor the ‘message’ to appeal to local tastes. Red Bull does not follow a Glocal Marketing Strategy, as it does not alter the marketing techniques to any particular country. In all the markets, they cater to the same crowd and use the same pricing, distribution and advertising methods. Red Bull only offers its product in one size (250ml) cans, and design all over the world. Businesses that use global marketing embark on the same product, same marketing techniques and even the same brand names and packaging in all markets. Red Bull believes in marketing its product with one brand image all over the world. Hence, I can characterize Red Bull’s overall marketing strategy as ‘Global’. In addition, Red Bull does not use local marketing strategies as they do not conform to local considerations. Example Red Bull offers only two varieties in all the countries irrespective of the local demand or taste for a new variant. It also uses the same marketing campaigns of ‘buzz marketing' or word-of-mouth in all the countries, irrespective of the nature of market in a particular country. Q.2 Argue for the most relevant segmentation criteria to be used in the International Marketing Selection process. The International Market Selection Process is a very complex process of foreign market screening that considers many factors. For a product like Red Bull, the size and per capita income of its target market is the most important criteria used in International Market Selection. Red Bull’s target market is young adults and young professional (aged 16-22). If the number of people in this age – group form a small fragment of the country’s overall population, then entering such a market would be risky and not profitable enough. Red Bull has built a brand image of a youthful energy drink and hence it can be successful only in markets that have a large number of young people. Red bull has dominated the energy market for a decade now. Its popularity and stylish design has allowed it to be charged at a premium price. Red Bull is a stylish and vibrant energy drink that is priced at least five times higher than the ordinary soft drink. Red Bull strongly believes that it offers its consumers something more than a beverage; it believes that it offers them a ‘way of life.’ It provides its consumers with energy and related brainpower to make the most of their time. Due to all of the above reasons, Red Bull can afford to price itself at such a high price. Therefore, it is important that Red Bull chooses those markets where the people have the financial capacity to purchase their product Q3. Which changes would you suggest for Red Bull's future global marketing mix, in order to meet the future challenges? After seeing the success that Red Bull has got in the energy drinks market, new brands are entering this market. Hence, it is essential for Red Bull to make certain changes in its marketing, production and distribution strategies. Red Bull offers only one product with two flavor varieties. The new age consumers want variety hence; Red Bull should launch a new flavor depending on local taste. Also, Red Bull currently offers only one packaging size, it can introduce 1 litre Red Bull bottles that will be beneficial for the Clubs owners in terms of Raw Material costs and Red Bull in terms of Manufacturing costs. Red Bull’s pricing strategy has been beneficial to the company however, they should lower their prices a little in order to gain more consumers in certain markets. The marketing strategies of Red Bull are highly global. They do not alter their strategies according to local considerations. In order to gain an edge in this competitive global market it is essential for Red Bull to start taking local demands and tastes into consideration. Red Bull’s distribution strategy targets small retailers and distributors that spread the brand name through word of mouth to local consumers. They also use college students to help distribute the product. One thing that they can do in order to improve their product placement is start Red Bull kiosks. This can also act as a marketing tool. Red Bull uses non- traditional and out of the promotion techniques. They spend 30% of their revenue on marketing and promotion. I believe that their unique marketing techniques have worked for them and they should continue with them even in the future. Q.4 Red Bull is available in large cities in India across super markets, restaurants and bars. Evaluate the opportunities for market expansion in India. Red Bull has already targeted the right market in India i.e. young adults and professionals. Hence, in order to expand in India Red Bull needs to find new ways of attracting this crowd. Red Bull is priced at a high rate, youngsters get a fixed budget every month and cannot afford to spend so much regularly on an energy drink. Hence, Red Bull should be made available in college cafeterias at subsidized rates. In addition, Red Bull should be made available at call centers and night offices as a more energetic substitute to coffee. Red Bull contains less amount of caffeine than the amount of caffeine in a coffee cup. This information can be used to promote Red Bull over coffee. India has a large number of cheaper substitutes of energy drinks, therefore in order to tap the huge market share of India it is advisable that Red Bull reduce its prices for the Indian Market. Another strategy that Red Bull can use to expand in the Indian Market is to carter to the larger number of truck drivers that India has. Red Bull originally cartered to provide energy to truck drivers. It can start following the same strategy in order to increase its consumer base in India. It can start by making Red Bull available at highway dhabbas, and shops. However, in order to carter to the truck drivers Red Bull would need to slash its prices, until that is done this strategy will not work. Thus by following the above mentioned ways Red Bull can build a stronger and larger consumer base in India. Red Bull Could It position the product in other ways? The product of red bull was set-up to market within energy drinks, the notions of market segmentation, targeting and positioning are key to the success of firms' marketing efforts has concentrated on building relationship based on partnerships with sporting events and Iconic athletes . The target customers are around athletes , teenagers, students, drivers, clubbers, young business people and farmers.The marketing strategies can position the red bull in other ways, it was sponsored extreme sports events before, such as traditional television marketing program, radio r pop stars advertising, event marketing in sports and competition, organized public lecture, sent the sample to the sports company with free cases of its energy drink and encouraged them to throw a party. We also have lots of promotion to popularize; this can be changed values and needs of each target consumer.The lovely packages can be attracted the female customers. Besides, it can be promoted some limited edition of packages for different cities. Such as, it can be found celebrity endorsement and designed the packages with the photos of celebrities which can increase the sales. Red Bull can be created a new line which has extra caffeine. The new products can provide people more powerful than the original version and the cans can be increased the capacity from mall to mall with the same price. This new version of extra caffeine can be promoted to the long-time workers.Red Bull improves performance, especially during times of increased stress or strain, increases concentration and improves reaction speed and stimulates metabolism. Also, Red Bull can be created a new flavor which is cocktail favor and can be used as a very nice mixer with alcohol. It is very convenient for the people who love going to party or clubbing. Red Bull can be created a new product which not only for energy drinks. It could be a food like a power bar or candy. They can use a â⠂¬Å"Word of mouth† strategy. Red Bull Q1. How will you characterize Red Bull's overall global marketing strategy? Red Bull has built an image as a trendy energy drink, catering to young adults and young professionals between the age groups of (16-29) years. It also targets young club-goers and private parties in order to spread its picture as a stylish drink. It also believes that it is not just selling a beverage, but instead it is selling a ‘way of life’. Red Bull also uses a catchy slogan as ‘Red Bull gives you wings’. These non –traditional marketing strategies of Red Bull are not unique to any market. The term ‘Glocal’ means to market globally, yet tailor the ‘message’ to appeal to local tastes. Red Bull does not follow a Glocal Marketing Strategy, as it does not alter the marketing techniques to any particular country. In all the markets, they cater to the same crowd and use the same pricing, distribution and advertising methods. Red Bull only offers its product in one size (250ml) cans, and design all over the world. Businesses that use global marketing embark on the same product, same marketing techniques and even the same brand names and packaging in all markets. Red Bull believes in marketing its product with one brand image all over the world. Hence, I can characterize Red Bull’s overall marketing strategy as ‘Global’. In addition, Red Bull does not use local marketing strategies as they do not conform to local considerations. Example Red Bull offers only two varieties in all the countries irrespective of the local demand or taste for a new variant. It also uses the same marketing campaigns of ‘buzz marketing' or word-of-mouth in all the countries, irrespective of the nature of market in a particular country. Q.2 Argue for the most relevant segmentation criteria to be used in the International Marketing Selection process. The International Market Selection Process is a very complex process of foreign market screening that considers many factors. For a product like Red Bull, the size and per capita income of its target market is the most important criteria used in International Market Selection. Red Bull’s target market is young adults and young professional (aged 16-22). If the number of people in this age – group form a small fragment of the country’s overall population, then entering such a market would be risky and not profitable enough. Red Bull has built a brand image of a youthful energy drink and hence it can be successful only in markets that have a large number of young people. Red bull has dominated the energy market for a decade now. Its popularity and stylish design has allowed it to be charged at a premium price. Red Bull is a stylish and vibrant energy drink that is priced at least five times higher than the ordinary soft drink. Red Bull strongly believes that it offers its consumers something more than a beverage; it believes that it offers them a ‘way of life.’ It provides its consumers with energy and related brainpower to make the most of their time. Due to all of the above reasons, Red Bull can afford to price itself at such a high price. Therefore, it is important that Red Bull chooses those markets where the people have the financial capacity to purchase their product Q3. Which changes would you suggest for Red Bull's future global marketing mix, in order to meet the future challenges? After seeing the success that Red Bull has got in the energy drinks market, new brands are entering this market. Hence, it is essential for Red Bull to make certain changes in its marketing, production and distribution strategies. Red Bull offers only one product with two flavor varieties. The new age consumers want variety hence; Red Bull should launch a new flavor depending on local taste. Also, Red Bull currently offers only one packaging size, it can introduce 1 litre Red Bull bottles that will be beneficial for the Clubs owners in terms of Raw Material costs and Red Bull in terms of Manufacturing costs. Red Bull’s pricing strategy has been beneficial to the company however, they should lower their prices a little in order to gain more consumers in certain markets. The marketing strategies of Red Bull are highly global. They do not alter their strategies according to local considerations. In order to gain an edge in this competitive global market it is essential for Red Bull to start taking local demands and tastes into consideration. Red Bull’s distribution strategy targets small retailers and distributors that spread the brand name through word of mouth to local consumers. They also use college students to help distribute the product. One thing that they can do in order to improve their product placement is start Red Bull kiosks. This can also act as a marketing tool. Red Bull uses non- traditional and out of the promotion techniques. They spend 30% of their revenue on marketing and promotion. I believe that their unique marketing techniques have worked for them and they should continue with them even in the future. Q.4 Red Bull is available in large cities in India across super markets, restaurants and bars. Evaluate the opportunities for market expansion in India. Red Bull has already targeted the right market in India i.e. young adults and professionals. Hence, in order to expand in India Red Bull needs to find new ways of attracting this crowd. Red Bull is priced at a high rate, youngsters get a fixed budget every month and cannot afford to spend so much regularly on an energy drink. Hence, Red Bull should be made available in college cafeterias at subsidized rates. In addition, Red Bull should be made available at call centers and night offices as a more energetic substitute to coffee. Red Bull contains less amount of caffeine than the amount of caffeine in a coffee cup. This information can be used to promote Red Bull over coffee. India has a large number of cheaper substitutes of energy drinks, therefore in order to tap the huge market share of India it is advisable that Red Bull reduce its prices for the Indian Market. Another strategy that Red Bull can use to expand in the Indian Market is to carter to the larger number of truck drivers that India has. Red Bull originally cartered to provide energy to truck drivers. It can start following the same strategy in order to increase its consumer base in India. It can start by making Red Bull available at highway dhabbas, and shops. However, in order to carter to the truck drivers Red Bull would need to slash its prices, until that is done this strategy will not work. Thus by following the above mentioned ways Red Bull can build a stronger and larger consumer base in India. Red Bull Target market Red Bull was one of the first Energy Drink. It gave energy to people who want to be physically and mentally fit from 1982. As the company reported, in 2011 red bull had sold 4. 631 billion cans over the world with 11. 4 per cent increase of 2011. In selling, profits and productivity the data illustrated were the highest one of the company. (www. redbull. com) Moreover, as figure1 illustrated, Red Bull is the most popular energy drink brand all over the world from 2006 to 2012. Clearly target market is one of the most significant reasons for the Red Bull’s success.As the company’s slogan says, â€Å"Red Bull gives you wings†. Red Bull gave wings from the beginning and spread its wings quickly over the world. Until 2011, Red Bull was available in 164 countries. (www. redbull. com) Therefore, it is not necessary for Red Bull to set segmentations by geographic or geodemograhic. Besides, Red Bull is improved for people to create a clearly mind, dynamic p erformance and an active lifestyle. In other words, Red Bull helps people to be active physically and psychologically and have a zest life.Therefore it is also not useful for Red Bull to set segmentation by profile or psychographic. Red Bull is a drink to supply energy and increase endurance which could struggle for the physical or mental tired. It helps people to meet the challenges of everyday life such as work, drive, study and sports. (www. redbull. com) According to the text book, the definition of behavioural segmentation is the segmentation which slices consumers on the basis of how they act towards, feel about or use a product. Solomon, et al,2009) Consequently, the best way for Red Bull to set the target market is behavioral segmentation. Red Bull becomes increasingly important in people’s lives when they are working, studying, doing sports and driving. Workers and students are the most significant parts of Red Bull’s target market. Red Bull can make students and workers’ mind clearly. For students all over the world the Red Bull is as important as the pencils and paper. It makes students concentrate and perform well. And it provides students enough energy to the leisure time as well.It is essential for someone who works hard and pursues better performance. Sport is Red Bull’s main point. Red Bull supports about 500 professional athletes over the world. It makes sportsman physically and mentally fit. Red Bull provides the athletes a convenient way to improve their endurance, concentration and speed. (www. redbull. com) Drivers are the other large parts of the target market. According to the research from psychopharmacologist Dr. Joris Verster and his colleagues of Utrecht University, Red Bull can reduce driver sleepiness and improve driving performance. Joris Verster, 2010) | Red Bull enhances concentration, reaction speed and vigilance. Red Bull also focuses on the customer who plays video games, goes out day and night. In short, the target market of Red Bull is the customer who needs more energy physically and mentally. Figure1: Top Selling Energy Drink Brands 2006-2012 (Bevnet, 2012) Reference: Bevnet, 2012, Top Selling Energy Drink Brands 2006-2012, http://www. energyfiend. com/the-15-top-energy-drink-brands marketing management†¦. Red Bull, , www. redbull. com Joris Verster, SAFE DRIVING STUDY, access at Springerlink. com. Red Bull Could It position the product in other ways? The product of red bull was set-up to market within energy drinks, the notions of market segmentation, targeting and positioning are key to the success of firms' marketing efforts has concentrated on building relationship based on partnerships with sporting events and Iconic athletes . The target customers are around athletes , teenagers, students, drivers, clubbers, young business people and farmers.The marketing strategies can position the red bull in other ways, it was sponsored extreme sports events before, such as traditional television marketing program, radio r pop stars advertising, event marketing in sports and competition, organized public lecture, sent the sample to the sports company with free cases of its energy drink and encouraged them to throw a party. We also have lots of promotion to popularize; this can be changed values and needs of each target consumer.The lovely packages can be attracted the female customers. Besides, it can be promoted some limited edition of packages for different cities. Such as, it can be found celebrity endorsement and designed the packages with the photos of celebrities which can increase the sales. Red Bull can be created a new line which has extra caffeine. The new products can provide people more powerful than the original version and the cans can be increased the capacity from mall to mall with the same price. This new version of extra caffeine can be promoted to the long-time workers.Red Bull improves performance, especially during times of increased stress or strain, increases concentration and improves reaction speed and stimulates metabolism. Also, Red Bull can be created a new flavor which is cocktail favor and can be used as a very nice mixer with alcohol. It is very convenient for the people who love going to party or clubbing. Red Bull can be created a new product which not only for energy drinks. It could be a food like a power bar or candy. They can use a â⠂¬Å"Word of mouth† strategy.

Da - big - Chinese character profile

On a list of the 3000 most common Chinese characters, Ã¥ ¤ § is ranked 13. Its not only a common character in its own right, used to mean big, but it also appears in many common words (remember, words in Chinese often consist of two characters, but not always). In this article, were going to look closer at the character, including how its pronounced and how its used. Basic meaning and pronunciation of Ã¥ ¤ § The basic meaning of this character is big and it is pronounced dà   (fourth tone). It is a pictograph of a man with outstretched arms. The word is mostly used for physical size, as can be seen in the following sentences: ä »â€"çš„æˆ ¿Ã¥ ­ Ã¤ ¸ Ã¥ ¤ §tÄ  de fà ¡ngzi bà º dà  His house is not big. Ã¥Å" °Ã§ Æ'Ã¥ ¾Ë†Ã¥ ¤ §dà ¬qià º hÄ›n dà  The earth is big. Note that simply translating Ã¥ ¤ § into big isnt going to work in all cases. This is why speaking Mandarin accurately can be a challenge. Here are some examples where you can use Ã¥ ¤ § in Chinese, but where we wouldnt use big in English. ä ½  Ã¥ ¤Å¡Ã¥ ¤ §nÇ  duÃ…  dà  ?How old are you? (literally: how big are you?) ä »Å Ã¥ ¤ ©Ã¥ ¤ ªÃ©â„¢ ½Ã¥ ¾Ë†Ã¥ ¤ §jÄ «ntiÄ n tà  iyang hÄ›n dà  Its sunny today (literally: the sun is big today) In other words, you need to learn in which cases you can and should use Ã¥ ¤ § to indicate a high degree. Other weather phenomenons are also okay, so the wind is big and rain can be big too in Chinese. Common words with Ã¥ ¤ § (dà  ) big Here are a few common words that contain Ã¥ ¤ §: Ã¥ ¤ §Ã¥ ® ¶ (dà  jiÄ  ) everybody (lit: big home)Ã¥ ¤ §Ã¤ º º (dà  rà ©n) adult; grown up (lit: big person)Ã¥ ¤ §Ã¥ ­ ¦ (dà  xuà ©) university (lit: big study, compare Ã¥ ° Ã¥ ­ ¦)Ã¥ ¤ §Ã©â„¢â€  (dà  là ¹) continent; Mainland (China) (lit: big land) These are good examples of why words are actually not that difficult to learn in Chinese. If you know what the component characters mean, you might not be able to guess the meaning if youve never seen the word before, but its certainly easier to remember! Alternative pronunciation: Ã¥ ¤ § (dà  i) Many Chinese characters have multiple pronunciations and Ã¥ ¤ § is one of them. The pronunciation and meaning given above is by far the most common one, but there is a second reading dà  i, mostly seen in the word Ã¥ ¤ §Ã¥ ¤ « (dà  ifu) doctor.   Instead of learning this particular pronunciation for Ã¥ ¤ §, I suggest that you learn this word for doctor; you can safely assume that all other cases of Ã¥ ¤ § are pronounced dà  !