One Hundred Years of Solitude and The Woman in the Dunes Essay

sex segregation rotter outlast in numerous ways and can be present in whatsoever form in human beings. Each person is last al one deep inside themselves, which is why communication and connections be requirement in life. In the novel ane Hundred days of Solitude by Gabriel Garcia Marquez and Kobo Abes The Woman in the Dunes, solitude is one of the important dilemmas that the main characters in the novels encounter. In the novels, the main characters are perpetually looking for a way to defeat their loneliness in the world and in many cases try to find it through sexual intercourse. The patriarch Jose Arcadio Buendia, in One Hundred Years of Solitude, is the founder of Macondo. The location of Mocondo is significant as it sits on an isolated place which gives the sense of the Buendia family being surrounded by solitude. It withal seems as if solitude is an inherited trait of the Buendia family leading to a variant of incest, which was started by Jose Arcadio Buendia and his wife, who is also his first cousin, Ursula Iguaran. depend on is probably used in the novel as a way to somehow bond the family together. Sex can be used as a tool to compensate connections to one another and can create body language which can also be a way of communicating. We see this especially in the second generation of the family, when Colonel Aureliano Buendia has sex during the wars with seventeen different women (which he shows no sign of predilection towards). You can also deduce that he went on a journey to free himself from solitude and overall was unsuccessful as it was shown when he made an attempt to get with the adolescent mulatto girl enslaved by her grandmother. This shows an effort by one of the Buendia men to try to have a loving relationship with another char... ...here was no particular need to surge about escaping. (239). Realizing his situation, he becomes one with the dunes and is able to live a businesslike life with the woman he once opposed living with. Without any type of sexual relationship, none of the characters in the novels One Hundred Years of Solitude by Gabriel Garcia Marquez and Kobo Abes The Woman in the Dunes would have been explored thoroughly. Sex normally exposes a hidden hope or apprehension, desire and lust for something. In this case the characters of the novels lust, desire for identity and companionship, and is something they strive to acquire. In order to construct this, they attempt to use sex as a tool to persist over solitude and gain communication and connection to reach one another. This is why sex is essential in providing two crucial things that are necessary in life to avoid solitude.

Social Control Essay -- Sociology, Crime

Society is possible by means of societal control. With bug out social control society would be left in anarchy. Social control is the concerted efforts to constrain and direct the conduct of good deal by inducing conformity and preventing non conformity (Welch, Lecture, 2011).Social control is whatsoever action, either deliberate of unconscious, that influences conduct toward conformity, whether or not the person universe influenced are aware of the process (Hemmens, Walsh, 2011, p.224). Social control aims at creating a peaceful coexistence that allows society to live in a predictable manner. To the point in time that members of a society abide by group rules and expectations, they will be able to know with some degree of certainty what others will do in a variety of situations (Hemmens, Walsh, 2011, p.224). Society could not function with out a large amount of predictability. For example, drivers know not to drive finished red lights because they have been socialized to und erstand the consequences of doing so. This allows the drivers crossing through the parkland light to predictable know that they can do so safely. To jibe predictability, social control also works to minimize non-conformity and deviance. Non-conformity challenges societys sense of safety, security, propriety, and freedom (Hemmens, Walsh, 2011, p.224). Social control is exerted through formal social control and informal social control. Formal social control is efforts by official agencies, acting in their designated capacity, to constrain and direct the conduct of people (Welch, Lecture, 2011). Formal social control uses codified rules and regulations, or laws, which are penal if violated. The criminal justice system uses formal social control in its practice. When individuals vi... ...ast as they could. If the police were more concerned with protecting Rons collectible process rights, Ron would have been protected from such an overzealous investigation and prosecution. imputable process is the equal treatment before the law the constitutional authority that criminal proceedings, from police to corrections, follow established rules or principles, that similar cases be handled in a similar fashion, and that a no person shall be adjudicated guilty without sufficient safeguards against state power (Welch, Lecture, 2011). If Rons investigation and streak took the time to ensure that his rights were not being violated, and also werent cloud by police malpractice, Ron wouldnt have been convicted of a crime he didnt commit. An innocent man was put through a louse up criminal justice system, and almost died because his due process rights were violated.

Contradictory Characterisations of Women in Shakespeares Othello Essay

Contradictory Characterisations of Wo hands in Shakespeares Othello Othello opens with a discussion between twain men concerning the fate of a very beautiful woman named Desdemona. atomic number 53 of the men is distraught, having tried to win her love but miserably failed, and the former(a) agrees that she is quite a prize. A prize is not just a name for Desdemona, as her humanity is lost somewhere along the expression and she ceases to be anything but a prize to be win. Both men are angry and want to seek revenge against the man who won her, slandering Desdemonas name in the process. Their superior and rival, the man who won Desdemona, is no(prenominal) other than Othello. Othello has proven the two men inferior, obtaining what they could not. The two other ill-treated women in the play are genus Emilia and Bianca, solely three viewed as nothing more than objects of lust. Desdemona was born from a high-class Venetian family Emilia is a servant Bianca is a whore, incidentall y a word that Desdemona refuses to use. Although they all belong to completely different classes, they are all abused by men and become the objects of their sex... ...rk Penguin Books, 1968. Neely, Carol. Women and Men in Othello Critical Essays on Shakespeares Othello. Ed. Anthony G. Barthelemy Pub. Macmillan naked York, NY 1994. (page 68-90) Shakespeare, William. Othello. In The Electric Shakespeare. Princeton University. 1996. http//www.eiu.edu/multilit/studyabroad/othello/othello_all.html No line nos. Wayne, Valerie. Historical Differences Misogyny and Othello. The government issue of Difference Materialist Feminist Criticism of Shakespeare. Ed Valerie Wayne. Ithaca, NY Cornell University Press, 1991.

Critical Analysis on the Context of Multi-agency Team Work

This essay pull up stakes focus upon a deprecative incident analysis in the context of multi-agency agradical up land and inter- captain working. The flesh out of the incident will be drawn from the authors recent experience with the lodge Housing Support Team, in fragmenticular from C ar Programme flak encounters. The names of both guests and staff, as wellnessful as details pertaining to their locale have been changed or omitted to comply with the UKCCs Code of Professional Conduct, clause 10, (UKCC, 1992).The situation used within this assignment is based upon two clients who co-habit in a first floor maisonette as common police husband and wife. Mr Client has a diagnosis of paranoid schizophrenia which is pick upled with xenobiotics and is the primary(prenominal) apprehensionr for Mrs Client who has a diagnosis of chronic schizophrenia as well controlled by xenobiotics that be administered by Mr Client. Mrs Client also has a prolapse of the uterus which causes her to suffer from double incontinence.Arrangements have been make for Mrs Client to have the postulate operation to repair the problem, even so prior to admission Mrs Client exits re eithery anxious and has twice refused to have the operation. Both clients have a unworthy dietary intake, poor personal hygiene, high caffeine intake, and a unsounded smoking habit. The conditions that the clients argon now living in due to the preceding(prenominal) being ongoing for some(prenominal) time are now little than satisfactory, and to that end the present situation and what should be done about it, has require the primary focus of the various passkeys and agencies involved in treat of the clients. for to each one one client has their own keyworker representative from the agencies and professionals involved in their compassionate, these are a community psychiatric suckle (CPN), mixer worker, and a member of the admit concord group (HST). Both the clients have position care workers see as part of the social work input, and they also share the resembling popular practitioner (GP), and psychiatric consultant. Housing assist team input was on a daily basis with both clients and their persona was to advocate the clients with shopping and encourage the clients to use leisure facilities and local transport.The house support team although referred to separately within this essay are offici anyy part of the social work team, as this is the source of their funding. The social work keyworkers affairs were to subvert the clients on a regular basis and to pay heed with benefits, finances etc, as well as assisting the clients in conjunction with the rest of the care team if a crisis arose. The social work department had also arranged for home help to visit on a regular basis to assist with housework and hygiene. The clients community psychiatric applys eccentric was to varan medication and mental terra firma.These are the define roles as the author beneathstands them, just the care team as a whole interchanges, shares, or crosses all over roles as a matter of course byout the care deployment. In inn to properly analyse the inter-professional working of the clients care team, it is of the essence(p) to compare the differing aims of each profession involved. Mr and Mrs Clients keyworkers from the housing support team were of the opinion that the clients accommodation had reached the stage where it was posing a wellness risk for both the clients and opposite residents in the building.Because the housing support team had daily input with both clients they were also able to split up on various opposite aspects of care that appeared to require revaluation, much(prenominal) as medication and mental state, and had encountered such(prenominal) an issue with Mr Client vainglorious Mrs Client the incorrect dosage of medication. Taking into account the issues raised the housing support team felt that they were main(prenomin al)taining a poor quality of demeanor for the clients, and that alternative sheltered accommodation, and care approach should be discussed as this was unacceptable.The social work keyworkers in sum to their normal visits had arrangements for further visits outside of the care plan agreement as in that location was a recognised make for more intense support at this time. It was felt that placement in a nursing home as a couple with chronic input from the housing support team and community psychiatric nurse, would remedy the clients quality of life. The clients general practitioner and consultant had made a referral to residential services.Both clients community psychiatric nurse felt that the clients mental state did not warrant an admission into hospital, however further arrangements should be made regarding medication and accommodation. These various agencies and professionals come together, in this eluding every sise months, to partake in a care programme approach meeting ( CPA). The care programme approach was first considered in 19 89 then(prenominal) again in nineteen ninety in a Department of Health circular, before being implemented in nineteen ninety-one as an official guideline. even inter-collaborative working has been an aim of administration policy in mental health services since the nineteen seventies, (COUCHMAN, 1995). Its engineer group being psychiatric clients in hospital, community or other specialised mental health service. The aim of the guidelines were to encourage greater power and co-operation between the various agencies and professionals involved in the care of a client or clients.This was to be done by systematically assessing all the clients take and the agency or profession that could scoop meet those learns, the appointment of a keyworker from one of the agencies or professions involved, to reach agreement between the carers involved and the client, and then to implement, monitor and set regular review dates, (COWART & adenosine monophosphate SEROW, 1992), In addition to the care plan approach meetings there is almost daily fundamental interaction between the agencies and professions involved.In addition to this there are meetings within each man-to-man agency or profession, usually on a hebdomadary basis, concerning the most appropriate delivery of care within the role of the individual agency or profession. The diagram in Appendix A shows the counsellings that clients enter the psychiatric services, and where inter-professional collaboration happens, it also shows that this care team is a hybrid parallel pathway team. Efficient inter-professional collaboration exists only where there is good group dynamics and working relationships, both within the care team and within the government whos laws and guidelines that care team follows. and when reviewing the history of British social policy it is easy to become pessimistic, Webb, (1991) points out, exhortations to organisations, professionals a nd other producer interests to work together more closely and effectively hatch the policy landscape, yet the reality is all to a lot a shin of services fractionalised by professional, cultural and organisational boundaries and by tiers of governance. In order to subordinate these problems they must first be identified and then strategies devised to overcome them.Whilst in the community with the housing support team the author ascertained that the main problem or cause of problems was communion, whilst ironically, most if not all of the problems encountered could have been avoided or solved more efficiently with effective communication. However the author feels this may be viewed by many as an over-generalisation, and so will break this down further into some of the sub problems. A key difficulty is that working together appears to be the logical way forward, yet it is the authors experience that little consideration is given to the effects of such an activity, (CARLING, 1995 ).From an agencies or professions point of view collaborative activity raises two main difficulties first it looses its freedom to act independently when it would prefer to maintain control over its domain and affairs. Second, it must invest scarce resources and energy in developing and maintaining relationships with other organisations, when the potential returns on its investment are ofttimes unclear or intangible, (HUDSON, 1987). The main sources of contradict within an organisation and inter-professional collaboration are communication, power, goals, values, resources, roles and personalities.As mentioned previous a major source of struggle is the misunderstanding or breakdown of communication. However communication keister also be used as a tool for clarifying contend views. It is the authors observation that most values within an organisation are internalised and are accordingly difficult to change, but they apprise be clarified by means of communication so as not to bec ome a barrier. This miscellanea of logic is a skill that can only be learnt through the application of common sense and the wisdom of experience, (BILLIS & HARRIS, 1996).Conflict situations often arise suddenly, the author has observed that the more populate that attend a meeting or that are involved in a ending regarding care organisation the more potential there is for conflict to occur. cater causes conflict when there are relationships within organisations between individuals of unequal power, the undefiled example being the doctor/patient relationship, or the nurse and the consultant. This can cause additional conflict where there are diversely unified organisations working together as the power differences between individuals then become unclear.For example the power relationship between the community psychiatric nurse and the social worker. Another common cause of conflict is different goals, different methods of reaching those goals, different values, unclear or ov erlapping designation of responsibilities, wish of information and personality conflicts. It is acknowledged within health care that some conflicts can not be resolved, Mallory, (1981) states that unresolved conflicts need to be managed carefully within any work group in order to oddment the level of conflict.Banton, (1985) remarks that the essential point is that conflicts of interest are of fundamental richness in all major areas of life in our society and therefore full consensus is only possible when plenty are prepared to condition themselves to the trivial. Conflict in an open environment can be full to the work environment as when handled in a mature and professional manner conflict can lead to creativity, innovation or growth, however if to much energy is expended in non productive activity then conflict becomes destructive.It is the authors opinion that conflict is an inherent part of the nursing and general health care culture, and that psychiatric nurses in the com munity are prime candidates for this because of the need to work collaboratively with people both professional and non professional of varying social, cultural and educational backgrounds. Collaboration suggests that the combined power of the agencies or professions is distributed evenly, yet nurses are employed in a hierarchical system.Huber, (1996) suggests that nurses find that working in groups creates a situation in which there are a heel of different colleagues and a variety of client types and different personalities to work with, these are complex interrelationships, and added to that complexity is the fact that there are quadruplicate providers requiring co-ordination and communication to manage the care for any client. Within healthcare as a whole there is an interdependence between its members.The multi-disciplinary team breaks down into multiple care providers each relying on the other to carry out a portion of the work. For example a member of the housing support tea m can not monitor a clients medication if the clients community nurse has not organised the Doset box from the pharmacy. The source of conflict can be organisational, interpersonal or a combination of both. Personal and organisational goals and values may also be in conflict with or over general policies, a general policy being the course of action taken by an institution, department or unit.Policies in the main are meant to console conflicts over specific issues, they are designed to give about measuring stick ways to make decisions in recurring situations. However different people within the care team may approach situations with differing viewpoints on how to best deal with certain issues, differences may occur over such things a clerical or managerial routines, or over record retention and information sharing.Clashes may result at the intersection of a nurses professional judgement as an autonomous professional with standardised policies developed by the institution and desi gned to produce uniform behaviour, (AJN, 1987). Resource allocation comes under organisation issues and is especially important in the case of Mr and Mrs Client as the general consensus is that sheltered accommodation of some description is required, which inevitably will require funding. Budgeting has caused conflict over scarce resources within organisations.In the case of Mr and Mrs Client the funding for the accommodation should come from the social services department. occasion conflicts can be both organisational and interpersonal and result in role conflicts. Role conflicts have been identified as being of two types, role overload and role ambiguity. Role overload is when a carer is expected to serve the work of other employees or disciplines in addition to providing their normal care tasks. Whereas role ambiguity is when the role and responsibilities of the carer expands faster than is officially recognised, (JOHNSON, 1994).To assist in making interprofessional collaboratio n joint working recommendations such as those say in Building Bridges, (1996) have been suggested these include commitment on all levels of care approach and delivery, to maintain a primary focus on the service users, jointly owned or shared strategies for care of people with severe mental health problems, agreed cognitive operations for access to services, agreed procedure for information exchange, clarification of roles and responsibilities and regular reviewing of interprofessional dynamics. vretveit, (1997) states that UK policy in the nineteen mid-nineties has asked the question, what is wrong with the service? Rather than what problems need tackling in the outside world. In future it should re-focus on how partnerships between the users of the service, professional workers and managers can be carry outd, in other words how can we make an integrated service very democratic? The solutions to nearly all the crisis encountered by the care team can be or could have been solved or at to the lowest degree minimised through the effective use of communication.It is felt that it would also be important in interprofessional collaboration to have shared values and cultures, while a mismatch along these lines between health and social services has been well documented. (SMITH, 1993). Collaboration is the basis for team building and with the changes to healthcare, work redesign, restructuring and reengineering depend on effective collaboration, co-operation and group accomplishment.Proactive conflict resolution in work groups is the essence of building successful teams which are flexible and adaptable, and have a high degree of trust and communication. Therefore the ingredients for successful interprofessional collaboration may be a common goal, interdependence, co-operation, co-ordination of activities, task specialisation and therefore role clarity, equal division of effort and mutual respect.Team building is defined as being the deliberate process of creating and unifying a group into an effective functioning work unit to accomplish specific goals, (FARLEY & STONER, 1989). In conclusion, collaboration has been called the most effective strategy for managing conflict to achieve long term benefits. However a enormous differential in power (both felt and actual), exists between nurses, social workers, and consultants, and this hinders effective collaboration.Therefore with wide differences in power the most commonly used techniques seem to be compromise and accommodation. There are indications however that this is changing as the health service as a whole is and has undergone some major changes with the murder of the care plan approach, care management and the formation of community teams such as housing support and community support teams, and as a result effective interprofessional collaboration could soon become more commonplace. (BALDOCK, 1974).

Different Views in Courtship and Marriage Essay

OutlineThesis Comp ard to my grandparents sought after case and wedlock, my preferred matrimony differs from their expectation in terms of the government agency to find a spouse, the form of leading a spousals, and the employment to toy in a family. Topic SentencesIn the basic place, when it comes to the ideal charge to find a spouse, thither is nonhing as well between my grandparents and me. Furthermore, when it makes a mention of the favorite form of holding a wedding, there is more or less no alike idea between my grandparents and me. At last, when it points to the appropriate role to play in a family, there are a fewer standpoints in common between my grandparents and me.Different Views in Courtship and jointureIt is an undeniable fact that tralatitious culture has influence on suit of clothes and conjugal union in a country, yet the key points of courtship and marriage vary in the different stage of social development. Nowadays, messs perspective on courts hip and marriage has changed with the improvement of life feel in China. Comparing to my grandparents desired courtship and marriage, my preferred matrimony differs from their expectation in terms of the process to find a spouse, the centering to hold a wedding, and the role to play in a family. In the first place, when it comes to the ideal way to find a spouse, there is nothing similarly between my grandparents and I. In my grandparents opinion, the introduction of matchmaker is the most acceptant way to find a partner, but I prefer to seek chap through myself. It is an undeniable fact that the spouse introduced by a intermediator would have more similarities with us in the respect of family dry land.The importance of family background could be shown in the aspect of building a persons personality. After all, a good family background is beneficial to build voice personality. Nevertheless, the parties feeling to spouse is usually neglected correspondingly when the matchmaker garter applicants to search for a partner among the candidates. It is hard to feel happy for most people in a marriage without love, and then we would lose diligence and confidence to this kind of marriage. Seeking the partner by ourselves exit  finalise the feeling problem effectively, and the advantage of deciding the spouse obey our intellect is to a fault represented in the following sides.For instance, it is easy to forgive apiece other after an argument because we value the kindred and do not willing to give it up lightly, and it is also not complicated to bespeak care of the other one in the right way due to the fact that we are familiar with his habits. However, the disadvantages of reservation the decision by our mind should be brought to our attention as well. For example, there are a abundant many examples stating the fact that the amorous couple often gives too midget care to the partners weakness.This behavior always leads to the occurrence of Lightning marriage, and lightning marriage often results in a tragic ending due to wishing of family commitments. Furthermore, when it makes a mention of the favorite form of holding a wedding, there is almost no alike idea between my grandparents and I. In my grandparents eyes, complying with the conventional wedding form is the best way to hold a wedding. only in my view, I really desire to have a wedding of my dreams. In other words, I would be the designer of my wedding form. The benefits of traditional wedding form are all wedding participants understand their give out and people could pay more attention to the wedding arrangements. However, most people have a boring and outdated feeling when they talk some the traditional wedding form at present. The drawbacks of the traditional wedding are enlarged in the mind of our generation, because we can easily find that not only it difficult to leave a special impression, but also with some feudal colors, and feudal colors could not coexist with our determine to advocate science. Holding the wedding in the form of my dream will full conform to the standard in my mind, and let me comprehend the consequence of my marriage at a deeper level.Of course, I have to admit that the wedding form in the field of my expectation still has drawbacks. For example, I wish a wedding at the beach with a simple way, but a comfortable atmosphere. This wedding form determines the main participants are constitute of the most important person in my life instead of the friends of my grandparents or parents. Consequently, it loses the opportunity to become a public ceremony, and my families will feel disregardful and regretful. This scathe would be in the wake of their life, and it has nix influence on the relationship between my families and I. At last, when it points to the appropriate role to play in a family, there are a few standpoints in common between my grandparents and I. In the perspective of my grandparents, the woman sho uld be a fulltime wife in a family, and the man should be responsible for make money to fire a family. Nevertheless, from my point of view, men and women have equal status in marriage. It means men and women play the same role in a family.The merit of my grandparents perspective is evident that children will grow up in the environment which is full of love. Nevertheless, this allocation of roles in a family goes against to womens private value. The merit of my point of view is women could achieve her goal by pursue career achievements. However, the weakness of my point of view is that women have to undergo otiose pressure from the society competition and then they are in guardianship of getting married. All in all, different perspectives and attitudes in terms of courtship and marriage have positive sides as well as negative sides, it would be much better if we consider all of them before making a choice.Your first draft Grade is D-Read the instruction carefully, and revision your essay. Submit your final draft by Oct. 5 1159PM

Lessee Ltd.- Lease Case

Lessee Ltd. Lease Case 1. Was the junior comptrollers comp annulium correct? Why or why non? No, the junior comptrollers analysis is non correct in classifying the necessitate as an direct drive in accordance with IFRS. Whether or non a mesh is separate as a finance or an operating take on depends on if all of the benefits as well as risks of ownership have been shifted from the lessor to the lessee.According to IAS 17-10(d), a lease must be classified as a finance if either the lease depot is for the study(ip) portion of the assets economic manner or at the inception of the lease the get entertain of the minimum payment amounts to at least(prenominal) substantially all of the pleasure ground take account of the lease asset. With regards to this case, the term of the lease is equal to 75% of the equipments useful life. Also, the present value of the annual payments would equal $263,716 with the fair value of asset only world $265,000, which makes the pre sent value of the minimum lease payment 99. % of the fair value of the leased asset. With these criteria being met it satisfies the requirements of IAS 17 and would therefore be classified as a finance lease 2. Was the major(postnominal) accountants analysis correct? Why or why not? The senior accountants analysis is correct according to IAS 17. The way the senior accountant lays out his thought work out in a step-by-step process creates a nice checklist to compare to the IAS.Beginning with step one, the senior accountant classifies the lease as a finance lease on the terms that the life of the contract encompasses the majority of the equipments useful life. According to IAS 17. 10, the senior accountant is correct. Whether a lease is a finance lease or an operating lease depends on the substance of the transaction rather than the form. Situations that would normally provide to a lease being classified as a finance lease include the following IAS 17. 0 * the lease transfers owne rship of the asset to the lessee by the end of the lease term * the lessee has the option to purchase the asset at a price which is expected to be sufficiently lower than fair value at the date the option becomes exercisable that, at the inception of the lease, it is sanely certain that the option will be exercised * the lease term is for the major part of the economic life of the asset, even if title is not transferred * at the inception of the lease, the present value of the minimum lease payments amounts to at least substantially all of the fair value of the leased asset * the lease assets are of a specialized nature such that only the lessee whoremonger use them without major modifications being made In his second step, the senior accountant uses the wrong delight rate. He states, Since the lessees incremental adoption rate is greater than the lessors unverbalised rate in the lease, puzzle out the present value of the minimum lease payments using the 11 pct rate. This is wrong because IFRS does not permit the lessee to use the incremental rate if the complicate rate known. He should have used %10 for his calculations. At outset of the lease term, finance leases should be recorded as an asset and a liability at the lower of the fair value of the asset and the present value of the minimum lease payments (discounted at the interest rate implicit in the lease, if practicable, or else at the entitys incremental borrowing rate) IAS 17. 20 * PV of the minimum lease payments = $100,000&2152. 4896 + $20,000 x 0. 7513 = $263,716 Lastly, the senior accountant uses the wrong number from step 2 and therefore is incorrect in determining the amortization tables. Table 1 below shows the corrected table. * Finance lease payments should be apportioned amid the finance dedicate and the reduction of the outstanding liability (the finance charge to be divvy upd so as to produce a constant day-to-day rate of interest on the remaining balance of the liability) IAS 1 7. 25 * The depreciation constitution for assets held down the stairs finance leases should be consistent with that for owned assets.If there is no reasonable certainty that the lessee will obtain ownership at the end of the lease the asset should be depreciated over the shorter of the lease term or the life of the asset IAS 17. 27 3. How would the answer differ under U. S. GAPP? Under U. S. generally accepted accounting principles many things in the Senior Accountants computations would change. First you would allocate the payments based on the 10 percent implicit rate from the lessor not the 11 percent incremental borrowing rate from the lessee. This would change the total Lease covenant to $263,716. Below is the new table allocating payments between interest and lease province. Table 1 Year Cash pmt Interest get down (10%) Reduction in Lease Obligation Balance of Lease Obligation 0 $263,716 $100,000 $26,372 $75,131 $190,088 2 $100,000 $19,009 $80,991 $109,097 3 $100, 000 $10,910 $89090 $20,007 The balance is the residual value at the end of the lease ($20,007? $20,000). The journal creation to record the lease obligation would have to change based on the correct percentage. Leased Equipment under Capital Lease $263,716 Lease payable$263,716 The correct journal entry to record Year 1 payment would be Rent write off $2,000 Interest Expense$26,372 Lease payable$73,628 Cash$102,000 There would not be any depreciation recorded on this leased equipment overdue to the title not transferring or a bargain purchase option.

Week disscuison

These programs back the range of focus issues from traditional MBA functional atomic number 18as to the development of st come outgic visioning attainments. some early(a)(prenominal) sources of management development activities include raining vendors, consultants, and professional associations. The principal advantages of out wardly based programs are as follows They expose managers to the current considering and guess in management. They remove organisational constraints in exploring new approaches. They in allow supersede of ideas among managers from different organizational backgrounds.They cost less per person than internally demonstrable programs. The benefits of the two types of development actives per the notes from week SISS lecture that would affect employee exploit deep down a management training program are as follows think over rotation Helps employee development by perhaps providing an alternative career data track Gives employees diverse skills, and in creases their flexibility within the organization Higher productivity, greater creativity, and an stir realizeplace force are all possible outcomes.Team Building Improves mathematical group effectiveness Improve decision making Improves interaction with others The two make of employee development from the scenario are increased productivity and employee retention. XX, B. B. A. , HARM Managers Development divert respond to the following Identify two to three typical roles and / or characteristics that set managers apart from rank, ND- deposit staff. Then, develop one or two instructional strategies to address the identified roles / characteristics within comprehensive management training.Predict two trends in management education training, and analyze their potential effects on the boilersuit training and development field. jibe to text quoted directly from the course literal on chapter 11 pages 411-412, the two types of characteristics that set managers apart from rank and f ile staff are as follows CONCEPTUAL cognition AND SKILLS conceptual experience and skills are the mental abilities required to analyze and diagnose complex situations and rice beer correct decisions. They are essential and common to all (or nearly all) management positions.The following requirements are most frequently cited Planning and Decision fashioning Being aware Of decision-making alternatives and existence skilled in their use orbit formerities Forecasting events Integrating organizational policies, procedures, and objectives Adapting to legal, social, and political environments Organizing Developing appropriate organizational structures Coordinating separate but interrelated activities Scheduling activities to reach time, efficiency, and musical note goals Allocating sources to maximize go by on investment.Controlling Knowing how to apply various manipulate systems Developing apply systems Developing and supporting initiatives Developing policy, procedures, and obj ectives INTERPERSONAL KNOWLEDGE AND SKILLS Interpersonal knowledge and skills, often called human skills, refer to the powerfulness to usage with, understand, and motivate others, twain individually and in groups. As Midwinters research indicates, managers reach most Of their time interacting with others. It is primarily the managers interpersonal skills and knowledge of human demeanor that determine her success in influencing others and developing information breadworks.Examples of knowledge and skill elements in this social class include the following Understanding individual differences want subordinates Developing subordinates Building a work team and providing team leaders Managing conflict constructively Adjusting behavior to fit situational demands (behavioral flexibility) Presenting a position in a compelling fashion (persuasion) Listening effectively Showing awareness of social cues Maintaining objectivity in social situations Globalization may alter more leadin g programsSome employers have spherical aspect in its leadership development strategies, but umpteen organizations find they must remain confidential-enterprise(a) or lose out in an increasingly integrated, ruthless global marketplace. Organizations result embrace development and training to enable workforce loyalty. Organizations are taking on the challenge of employee turnover and with this, senior leadership exit look for HER groups to form a strategic relationship with high feature better performing employee and embrace training and development as a source to better engagement and retention. Compensating Expatriates Please respond to the following contemplate the issues and considerations that impact expatriate compensation to determine the single biggest challenge in setting compensation. Provide specific examples to support your response. From the e-Activity, determine which cultural characteristics should be considered when establishing a compensation program for a U. S. Company mean to come in in the rustic you researched. Provide specific examples to support your response. Use the cyberspace or the Strayed Library to research a foreign awkward of your choice (excluding Canada), with a focus on that unpolished cultural characteristics.Be prepared to discuss. According to the course corporeal, expatriates are U. S. Citizens employed in U. S. Companies with work concessions outside the united States. Selection of Expatriates There is inflated cost to employers wishing to hire expatriates that pot have an overall effect to their bottom line. It would be essential from a business perspective, especially considering the fact that my organization would be investing thousands of dollars On relocating an expatriate and their family temporarily. Expatriates can be screened mentally for mental competence to change in a foreign coating.An expatriates failed assignment in some other country can be as high as $250,000. 00 and the failure rate c an be high due to inability to the works family to adjust, the workers motivation Of an international assignment, unrealistic expectation, resentment or lack of support from shell internationals. Compensation Compensation and other forms of brook would be something that employers HER teams would have to excessively consider. Compensation does not only mean direct salary for work performed. Of course tax equalization systems so that income can be like to what pay would be in the home country.A worker relocating to a country for long term assignment of two years would want to be compensated because they leave alone have to relearn customs, cultures in addition to macrocosm away from friends and loved ones. Workers returning to their home country with old positions and term may not be the corresponding as their assignments in other countries. This could cause hardship for the expatriate returning back to the US. From the e-Activity the foreign country that researched was the Un ited Kingdom. The cultural characteristics that should be considered when establishing compensation programs for a U.S many planning to locate to the UK are as follows Consumer Prices Consumer prices in goods and services are just about 33% higher than in the united States which can cause a significant impact on an organizations bottom dollar. For example, an average basic monthly utility bill for electricity, heating, water and garbage for a two bedroom flat in the UK will be about $248. 39 apply or 148. 38 GAP, verses in the US which it would be an average of $1 61. 88 which is up 53. 52%. This is something that organizations will have to consider. Pay and Benefits external the united States Please respond to the followingAnalyze the differences between stripped-down pay regulations and retirement systems in the U. S. And the other countries discussed in this chapter to determine how these differences affects the ability of U. S. Companies to compete worldwide. Provide specif ic examples to support your response. Select the minimum pay and retirement practices of one of the countries discussed in Chapter 15. Then, determine the in all likelihood result if those practices were select by the U. S. Provide your rationale. Minimum Wage According to the course material chapter 1 5, page 367, France does have a minimum lucre.The minimum wage applies to all salaried workers, including those working in both the creation and private businesses of an industrial or commercialised nature. The minimum wage applies to workers in commercial and industrial professions, agricultural professions utilizing salaried workers as defined in the unpolished Code, liberal professions, home workers, domestic workers, doormen, nursery school assistants, union personnel, personnel in insurance companies and social security companies that are not public bodies, and personnel in associations or organizations governed by private law disregardless Of their makeup or objectives.I n 2008, the wage was set at EURO 8. 71 per min ($LSI 2. 25, approximately). Retirement Effective August 21, 2003, the political relation mandated that employees must work hourlong before they may receive full government pension. The increase from 40 to 41 years will take effect by 2012. Retirees will also be prohibited from receiving their pensions while working on a part-time basis because the pension amount is set at a generous train (I. E. , 85 percent of annual earnings prior to retirement). This differs from the US North America where minimum wage laws apply to all workers employed by and employer.As far as retirement, in order to exchange for social security the age of 65 has to be reached. As antiquated in chapter 15, page 362, the minimum wage is 49. 50 to 52. 30 pesos depending on the geographical area which is equivalent to $3. 83 to $4. 04 per hour in the US. The likely result of such a mediocre minimum wage being implemented in the IIS during these times would be economic catastrophe, and the rebirth of another great depression. If US workers were paid only $3. 83 an hour, then either minimum wage worker would be considered in a category of extreme poverty. Food stamps, welfare, Medicaid,WICK, department of public housing organizations and other forms of government public assistance would see an astronomical inflation of qualifying applicants who work full time. This will of course cause more Of a dearth in our national debt which could cause a rise in taxes. In addition, there would be a spike in crimes like robbery, larceny, fraud, and misappropriation which will require more government resources as far as law enforcement and medical personnel. Great stakes You and share some of the same thoughts in regards to the two types of development activities that would affect employee performance thin a management training program.In fact, think it would be great for employee performance overall. When I think of job rotation, think of a working world of word form and high morale. I think that this method of training should be something that many employers should adopt in order to empower their workforce, and remain competitive in the business market. I agree with you that the effects of employee development are return on investment and improved employee performance. In addition to improving employee performance it would also benefit the organization in which they worked for. XX, ABA HARM Awesome post Ere with you when you state a distinction exists between those who have the authors/ to devise, implement and control strategic and operational policies (top and middle managers) and those whose task is simply to ensure that such policies are carried out by the rank-and-file employees of an organization (first level managers/supervisors). I think that every level of management has an importance within the business market. In addition youre rational of trends in education being multimedia is slain on. I think multimedia is th e new generation of training and development.. Jennifer, other great postI defiantly agree that the biggest challenge for expatriates having to pull their families for an extended amount of time to do an assignment in another country. Just to add to what you were mentioned in your post about expatriates leave do stress and strain to their family members, I think this is especially true for the our US military. Say this because many Of our soldiers are placed into hazardous and dangerous territories and war zones such as many parts of the Middle East. You and I both researched the Europe. I picked the I-J because have always considered living there.On part includes that fact the UK is an Americanizes entry. Although the laws and culture is different, they speak English just like Americans, but with an accent. Overseas assignment in my opinion is unaided for married people of ones with close net families as it causes emotional hardships. Lisa, Great Post I agree with you that other countries minimum pay regulations and retirement systems it will not affect the ability of U. S. Companies. Think that minimum wage will always be an issue, and it will be considered mediocre forever because it will never reach the level of inflation or cost of living.

American history Empire, War, and propaganda

Nipp binglese and Chinese cultures have legion(predicate) similarities owing to the circumstance that the latter has exerted a major cultural govern on the former. As is mentioned in the De Barys playscript on Nipponese tradition, the Japanese started recording their after they had contact with the Chinese. In fact the early existence of Japan is in the Chinese Dynastic histories around the 1stCentury BCE, compose by Chinese historians who were cognize to compile fairly reliable accounts of their open day world (p.3, 4).The indispensable accounts of Japanese were written around the eighth century CE, by which time the Japanese were already heavily invited by the Chinese traditions. Hence, on that point ar a lot of cultural similarities amongst the both countries. This paper compares and contrasts the two cultures with respect to their religion, tradition, literary works and philosophies. Traditions and Philosophies in mainland china and Japan Chinese Chinese philos ophical system and religion seems to begin with Confucius and his teachings.While at that place are certain records which are supposed to pre-date Confucius, according to De Bary in his book on Chinese Tradition these rifles are suspected to be compiled after the time of Confucius (p. 1). The traditional history consists of umteen semi- comprehend culture heroes who purportedly were responsible for bringing civilization among the good deal of China. These were followed by three rulers of majestic wisdom Yao, Shun and Yu, as is mentioned in the books by De Bary on Chinese Tradition (p. 2).However, the most famous of the Chinese religion and Philosophy is of trail the teaching of Confucius who adopt the teachings and examples of these rulers in his teachings. In fact according to De Bary the tone of Chinese for the past two hundred0 years can be characterized in a word to be Confucian. The second most important and influential native philosophy of Chinese is more religious in nature and is known as Taoism. Many of the present day philosophers comment that the two philosophies equilibrise each other.While Confucianism concerns itself with the social responsibilities and human aspects of life, Taoism contends itself with a spiritual outlook towards life. De Bary mentions that these two philosophies give two polar aspects of an individual one that is related to his work and responsibilities and the other which is related to his spiritual side (p. 48). The work of Confucius was further swell to make it a more moralistic and righteous, such(prenominal) that people were sinlessness bound to fulfill their duties and responsibilities.These were other philosophies at work in China. whizz of these was Legalism which was proposed by Shang Yang and is considered to be yet another classical school of pattern in China. The theory however was explained in detail by Han Fei, who is considered as the father of this philosophy. De Bary says that growth of this p hilosophy was due to a need for a more rational organization for society than the traditional feudalistic system, which had started to moulder even during the Confucian period (p. 122).Legalism was inherent in the Han Empire and was do palatable by adopting Confucianism as the state ideology. As will be seen in the section below Legalism combined with Confucianism was one of the philosophies that was widely certain and followed in Japan after they decided to abandon their clan-establish society for a more rational one. Japanese Prior to Chinese influence, Japan consisted of a number of tribes ruled by individual kings. These tribes were supposedly from many different parts of Asia including Korea and proceeded to settle in the Japanese islands.While the early traditional influences of Japanese people remain obscure, Chinese literary productions mention Japanese people as performing sun worship, which might account for the name of the country. These writings also mention the peop le as macrocosm honest, polite, displaying gentleness in peace and bra rattling in war, love for liquor and mountains and religious rites of purge and divination as is mentioned by De Bary in his book on Japanese tradition (p. 5). This type of nature worship was the oldest type of religion assemble in Japan and was known as Shintoisticism.As the tribes began to exert their sphere of influence, they sullen towards the Chinese philosophies and examples for both political and cultural guidance. Hence, the Japanese culture is very closely intertwined with the Chinese culture, and it is not the other way round. De Bary mentions that many of the violet edicts issued during the Great Reform period which began in the 645 CE consisted of Chinese base administration systems (p. 63). For instance the old political system which was found on tribal clans was changed to the Chinese system of systematic territorial administration.Also there was an fire to abolish private property, nationa lize the land and redistribute it based on the family size which was the system followed in China. De Bary says that these systems were so meticulously followed that the records that have been undercoat of this period are almost identical to those found in China (p. 64). However, the influence exerted by the Chinese on Japanese traditions was not dependable political during this period. As is already mentioned above, Chinese life has been mostly influenced by the teachings of Confucius.Needless to say these traditions were adopted by Japanese also and formed one of the integral parts of study for the scholars during the period. However, these teachings cannot be found in their sea captain formed as debaryhas confirmed in his books (p. 69). There have been many changes because the people tended to imbibe their existing religion and philosophies with those of the new order proposed by the Chinese philosophers during that period. Buddhism in China and Japan Chinese Buddhism came to China via India in the first century AD, where the religion originated.Buddhism came divided into a number of sects, verbalize to be eighteen in number before it came to China. When Buddhism entered China just about of these sects were introduced and assumed newer forms under the Chinese influence. In addition Chinese themselves develop many strong sects. Initi every last(predicate)y when it came to Japan Buddhism encountered stiff opposition and remained a foreign religion for over two centuries after which it started getting accepted. The job as is told by De Bary was that the Chinese did not know about the sectarian nature of Buddhism, and considered whatever words were written to be the words of Buddha.This resulted in confusion due to the many contradictory statements of various sects. Mahayana Buddhism or the greater Vehicle took on a Chinese character and evolved into several schools such as Tien-Ttai, Hua-yuen, Pre Land and Chan Japanese Buddhism is one of the major reli gions practiced in both China and Japan. The religion was introduced to Japan in the 7thcentury AD. The most touristy types of Buddhism followed here were Pure Land and Zen Buddhism, a offshoot of Chan Buddhism (p. 120). In Japan, Buddhism became closely intertwined with the principles of Shinto.This was initially done to make the religion more unobjectionable to the local public. The first clear indication of a merger among Shinto principles and Buddhism according to De Bary was in the middle of Nara period which was more than 200 years after the religion was introduced in the country. De Bary further states that the mutual kin of the Buddhism with the Shinto developed and by the Kamakura period there existed detailed explanations of Shinto gods as the concrete manifestations of Buddhist deities (p.121). Here, the Buddhism and its various rites differ from the Chinese versions because there are no such deities present in the Chinese versions, where the Buddhism was based primar ily on the Taoist principles of the beauty of nature and relation amongst Buddhism with the various environmental issues. Literature influence The influence of Chinese literature in Japanese culture is clearly evident by the fact that Japanese follow the Chinese pictographic script in writing.The debate for this is mentioned by De Bary in his book where he says that the Chinese way of philosophy and political code was adopted directly by the Japanese rulers. An catch of the corresponding script was hence considered to be necessary and such a script was considered to be a must for being considered as a scholar whether literal or political (p. 48). However, the Chinese script being very difficult to its pictographic nature had to be simplified when it was adopted by the common man. Hence, the Japanese also have sound based writing system which is not present in the Chinese script.Political influence Chinese influence can be seen in almost all aspect of Japanese life. On the politi cal side De Bary gives the example of the gallant rule which is sometimes called Tennoism. This type of imperial rules gives the ruling family a divine status. In Japanese society, this translated to the ruling family having an unbroken tie with the Sun Goddess who was the first deity worshiped by the Japanese people. The chief difference between the Chinese and Japanese ruling systems was that the former was merit based while the by and by was contagious in nature.The Chinese rulers were theoretically subjected to the criteria of merit and rulers or dynasties could abandon the mandate to rule if they did not live up to them. This principle was murder in case of Japanese ruling family, which was primarily governed by the hereditary principle and the merit principle did not apply at all to the ruling family (p. 69) Conclusion As has been already mentioned above, the Chinese and Japanese traditions and cultures are closely inter related due to the strong influence the former had in the development of the latter.The cultural vein has flowed from Chinese to the Japanese people, which include the spread of Buddhism in the country. The principles were no doubt changed according to the dictates of the society, but the covering fire ties can be clearly seen between the cultured of the two countries. industrial plant Cited De Bary WT (2001), Sources of Japanese Tradition, 2nd Edition, capital of South Carolina University Press, West Sussex De Bary WT (1960), Sources of Japanese Tradition Vol. 1, Columbia University Press, West Sussex

Pico and Shakespeare Revolutionists of the Renaissance Essay

The spiritual rebirth, a time of great disco precise and plastered passion for thought and logic contained ii distinct writers. Pico de Mirandola and William Shakespeare wrote two major works of literature. The Oration on the Dignity of Man, written by Pico explains the Renaissance ideas of hu globe achievement and free bequeath to accomplish tasks without the help of the church. A very famous playwright, William Shakespeare also talked about these analogous Renaissance ideals in more of his plays. One famous play that uses dramatic language to explain religious, philosophical, and flat feminist ideas is village. critical point, a tragedy, is about a Prince who chooses to seek punish on his uncle King Claudius. King Claudius is suspected of killing villages father the former King and since his death has stolen his thr iodin and married his wife. afterward being told this, Prince Hamlet goes mad and his mother and Claudius worry about him. Hamlet then tells a woman to join a convent because of her sexual zest (Shakespeare Act I Scene I). Prince Hamlet also exhibits some male chauvinist qualities when he says, Frailty, thy name is woman(Shakespeare Act I Scene II ). He says this because he believes that his mother is unfaithful and bottom of the inningnot be intimate with a single man during her vitalitytime. This is why she betrayed her late husband the King. Hamlet concludes that not only is his mother frail but in fact whole women in his opinion are frail and fall to desire and temptations.In Picos work, he writes about how people should be able to presuppose for themselves. Pico does agree with some of the churchs ideals of how human beings pose a great capacity for intellectual achievement. He also believes that domain devote the right to choose the path of animals or the path of angels. However, he believed that since globe had such a high intellectual capacity, then they could make their take decisions and elevate to the status of hea venly being. Therefore, he believed that the church was not the subject matter of attention, rather humankind was. He writes, Mans indue in the universe is somewhere between the beasts and the angels, but, because of the divine image planted in him, there are no limits to what man net accomplish(Pico Della Mirandola 37). This shows that Pico was strongly influenced by the Renaissance ideals of individuality, creativity, and reason. During this time, many people believed that they had the power to choose their journeys.They believed that we dumbfound the power to use thought and reason to make decisions. From these ideas, one can see the influence Pico had on Renaissance philosophers. Hamlet also had these same ideals of self-reflection, individuality, and reason. It says in Act II, What a piece of work is a man, how majestic in reason, how infinite in faculties, in form and moving how testify and admirable, in action how like an angel, in apprehension how like a god The beaut y of the world, the paragon of animalsand yet, to me, what is this quintessence of dust? Man delights not menor woman neither, though by your smiling you seem to say so(Shakespeare Act II Scene II).Throughout the entire play Hamlet struggles with self-doubt and hatred, he talks about how glorious the creation of man is. However, he himself cannot see anything that inspires him. Also in his famous To Be or Not to Be soliloquy in Act III, he questions whether his life is worth living or not. By this time in the story, Hamlet has gone through a rather large amount of low his girlfriend has committed suicide, he has killed two men, and his uncle is trying to kill him because he fears him will reveal that he is in fact the murderer. In his public lecture he declares the world as a harsh and terrible place filled with sorrow.He questions whether he wants to exist in this world he states that to sleep is to end the miseries that humans have to endure. This relates to the ideas of indivi duality and self-expression from the Renaissance. However, if one was to have such beliefs, then comes thoughts of loneliness and faith in God begins to diminish. It is express that in many cases Renaissance philosophers and artists faced and battled states of depressions and many chose suicide at the end of their tough lives. It wasnt for the fact that they were lonely but their ideas were not widely accepted (Kuntz 2011). Shakespeares take on the world is that humans are free to make their own decisions and choose their own paths in life. However, with that comes a lot of trouble and even though these renaissance ideas seemed so absolute and gave hope, they also brought a lot of complications.However, Pico offers a different, more positive take on humankind. He also states that We have made you a creature neither of heaven nor of earth, neither mortal nor immortal, in prescribe that you may, as the free and proud shaper of your own being, fashion yourself in the form you may pr efer. It will be in your power to accrue to the lower, brutish forms of life you will be able, through your own decision, to bear again to the superior orders whose life is divine(Pico Della Mirandola 72).This shows that, Pico understands that mankind is not considered animal-like or angelic. He exclaims that as a human you have the right to be whoever you want to be, and accomplish whatever you strive to achieve. However, he states that these freewill decisions will shut up be judged by the heavens. The path you take could be go to the lower, the path of deception and hell. However, on the same token, you have the power to build up again and become holy and good again after dropping to the depths. This is an idea that was very common during the Renaissance. The idea that we could choose amongst the many paths of life with our powers of reason, but the heavens will ultimately judge us regardless.To conclude, these two writers Pico and Shakespeare both wrote about different idea s. Shakespeare portrayed Renaissance ideas of thought, reason, and decision-making through drama. However, Pico had a more optimistic view that even though we had the power to decide, we still cant take that power for granted. These two writers did have one thing in common in all of their writings they focus on the fact that humankind itself is the most powerful thing in existence. They believed that humankind had the power of reason and thought, and by using this power they can elevate to higher statuses.Works CitedGiovanni Pico Della Mirandola, Conte. Columbia Electronic Encyclopedia, 6th Edition, (2011) Kuntz, Marion Leathers. Pico Della Mirandola bare-ass Essays. Renaissance Quarterly 61.3 (2008) 916-918. Academic Search Premier. Web. 4 Dec. 2012. N.p. Regnery Publishing Inc., 1996. Print.Shakespeare, William. Hamlet. N.p. sterling(prenominal) Signature, 2012. Print Pico de Mirandola, Giovanni. Oration on the Dignity of Man. Trans. Robert Gapongiri.

Animal Dissection

Animal Dissection No Longer Cutting shore American Politics 115-01 Dr. Griffith Chelsea Morrison April 24, 2012 The enjoyment of zoologys in science that results in persecute or death has tradition all in ally played an integral role in education. Many thousands of physicals make water been killed worldwide during attempts to t each(prenominal) practical skills or to introduce scientific principles which have, in umpteen cases, been established for decades. Anatomy and experimental physiology pass overed to be practiced close to 300 B. C. Notable scientists like Aristotle, Vesalius and Gale conducted countless scientific stu falls with the dissection of animals al around every day.If the law permitted, mankind cadavers were excessively dissected, but the using up of animals in vivisection and dissection was generally less mired in ethical or religious concerns. Like today, animals were dissected not only to memorize more(prenominal) closely them, but also as surrogate s for benignants. Though animal and human dissections were intaked to educate health check students, artists such as Leonardo da Vinci and Michelangelo, who wanted to learn to illustrate their subjects with better accuracy, also conducted dissections (Knight). They were also performed scarce to illustrate the contents of ancient scientific texts.Later the 1500s, Andreas Vesalius, the founder of modern human human body, thought that dissection should be enjoymentd to veraciously teach students close to anatomy sort of of using illustrations in books, as well as to make new k forthwithledge (Knight). From this, Vesalius set the foundation for dissection as a didactics and research tool. In the early 1900s, the dissection of animals became more common in biological science classes (Knight). Frog dissection was established in college take courses and eventually was taught in mettlesome schools.Around 1915, frogs became commercially available for use in education and by the 1920s, many an(prenominal) mellowed school classes considered frog dissection routine. A wider variety of animal dissection in high school became widespread after the Biological Sciences Curriculum try out (BSCS). The BSCS was a federally-funded initiative in the 1960s to create a science curriculum for elementary and high school students (Gilmore). Also as a result, more high schools offered advanced biology courses with the dissection of cats, minks, and fetal pigs, and even pop off animals.In 1998, it was estimated that animal dissection occurred in 75-80% of pre-college level biology classes (Gilmore). Most prevalently today, dissection of such animals is now in college anatomy courses. In fact, each year, an estimated 20 million animals around 170 or more different species atomic number 18 used in the U. S. in all argonas of education and grade level (Capaldo). In most countries, veterinary students learn surgery through surgical practice on healthy animals and so ki lled afterwards by the students.Its these practices that are contentious in veterinary school in concern for animals beingness harmed. plainly since harm accrues from any pain or discomfort associated with such procedures, and it disrupts of the animals pattern life, the dissections are harmful. With student being exposed to the vast amount of animal dissection worldwide, students are exhibiting an opinion being forced on them with no options to tally dissection. Under the stress of forced dissection, education is also is disheartened.When forced to use animals in ways the student objects to, the student is traumatized and invariably learns less (Capaldo). hardly there are some other options to animal dissection like reckoner simulations, high quality videos, ethically-sourced cadavers, such as from animals euthanized for medical reasons, preserved specimens, models and surgical simulators, non-invasive self-experimentation, and supervise clinical experiences(Knight). Such options have been studied and proven to oer and over to benefit both schools, educators and students.In a 2007 study, twenty nine papers in which live animal dissection didnt occur illustrated additional benefits of humane pedagogy methods in veterinary education (PETA). These benefits include time and cost savings, com horn in potential for customisation and repeatability of the learning exercise, increased student confidence and satisfaction, increased conformism with animal use legislation, elimination of objections to the use of purpose-killed animals, and integration of clinical perspectives and morals early in the curriculum.This evidence demonstrates that educators can best serve their students and animals, spell minimising pecuniary and time burdens, by introducing humane teaching methods that are not reliant on harmful animal use. Classroom dissection desensitizes students to the sanctity of life. look has sh aver that a significant number of students at every educat ional level are un sluttish with the use of animals in dissection and experimentation (PETA).Studies also pop the question that exposing young deal to animal dissection as science can treasure a callousness toward animals and nature and even dissuade some from pursue careers in science. (Wadman) Students simply do not need to cut up animals to understand basic anatomy and physiology. In contradicting, students who plan to go into a medical field can do better to study humanness in a controlled and supervised setting, examine human cadavers, or use any of the many non-animal learning methods available, such as those provided by computer models and advance(a) simulators.The simulation-based education would more accurately reflect what students will find oneself when they get to medical school. This is in consideration that more than 90% of U. S. medical schools have abandoned the use of animals in their standard curricula (Wadman). Yet, despite the benefits, from 1986 to 2007, many academics remain opposed to the use of humane teaching methods (AAVS). I telephone more students havent stood up for their effectives to not dissect because they do not even know where the animals are coming from and the process that occur.Pound seizure is a term that not many people are old(prenominal) with unless they are against humane animal dissection. Any animal shelter or pound that is located in a state that has a pound-seizure law, must turn over animals who are not claimed within a about five days, to laboratories that ask for them. These animals are then used in animal dissection or experiments and usually the healthiest animals are used for dissection.This presents an uncomfortable situation for families when they learn this because if their cat should run away and is not found for a week, chances are the cat has gone through pound seizure and since its a healthy house cat, their child might see her cat in the next dissection lab. Education institutions know th is very well and support it because pound seizure provides an inexpensive and easy source of animals and concedes educators to continue using animals instead of switching to better and humane alternatives that may require a financial outlay.For example, Texas Tech University Health Sciences Center had bought cats for decades from a local animal shelter. They gainful fifteen dollars for each cat and used the cats in cruel and lethal medical training exercises and dissections. Cats used had tubes lodged down their throats and needles stabbed into their chests, even though sophisticated simulators were available (City of Odessa). However, after PETA sprang a campaign that uncovered the schools relationship with the shelter, the school stopped buying animals from the shelter and ended the use of animals in their courses (Hartman).More controversy is spiked from claims that the best educational learning is entirely attributable to dissection on animals (Animal-Dissection) this is sim ply not true. An article published in the Journal of the Royal Society of Medicineevaluated the claims and concluded that it was not support by any evidence (PETA). In fact, most animal dissections are not relevant to human health, dont add meaningfully to medical advances, and many are done out of sheer tenuity and dont even hold promise for curing illnesses.People are only under the misapprehension because the media, experimenters, universities and lobbying groups exaggerate the potential of animal dissection to execute to be the only way to learn and how they have helped in medieval medical advances- as in centuries ago with Galen, which is irrelevant with todays technology-. In the last presidential election, 2012 midterms and most recent re state-supportedan primaries, no laws or acts were implemented against animal dissection in education.The obvious reason is because the public is not concerned with the issue and is not being properly informed. In a 2009, a survey of opini ons was conducted by the American Association for the feeler of Science (AAAS) to a general public of 2,000 adults. The poll reviled that 59% of the people thought regulations on animal research are not life-threatening at all of an issue and only 27% said its a very serious issue(PRCPP). However, past progress has been made, but its minimal.The following states have laws safeguarding students experts to choose humane alternatives over dissection without being penalized Florida, California, Pennsylvania, New York, Rhode Island, Illinois, Virginia, Oregon, New Jersey and Vermont. Currently, student-choice legislation is pending in Connecticut. In Maine, Maryland, Massachusetts and New Mexico the Board of Education have policies, and Louisiana passed a state resolution in 1992. Numerous schools and school boards have also independently enacted student-choice policies because of student-run campaigns.This information relates to Bill of Rights that is frequently discussed in class an d what we have learned about one of its ten parts the freedom of religion, speech, press, right of assembly, petition. PETA itself is a non-profit government organization that despite many people who disagree with their beliefs, still releases revolutionary and controversial articles such as this one because of its right to freedom of speech and press. Hundreds of giving, infamous companies have been fined millions, given a mediocre reputation, and shut down like PLRS because of PETA.I am sure many large research companies that use animal testing, zoos, food industry chief executive officers and others would like PETA to keep their mouths shut and silence their undercover cipherers so they can stop sweating through late night perplexity attacks about whether PETA will catch them red handed next. But, because PETAs work is protected under the Bill of Rights, their beautiful, righteous, revolutionary, jaw-dropping and god-like work can continue to go along millions of animals l ives.I am for the new virtual dissections because of its significantly better educational attributes and it prevents cleared animals from being victims of companies trying to make a quick profit. I would make better animal dissection in education by implementing a law that requires all education institutions to provide students with an option to dissect real animals or do the virtual dissection. In addition, the optional agreement must provide each student with a list of both the positive and negative facts about each option because not many students will know wherefore they should choose one option over the other.This shows both a overlook of awareness and education of the severity of animal experimentation. In order to allow the student to form their own opinion, they must be given the correct facts about both options. Plus, PETA provides a wonderful service that allows you to create your own leaflet (brochure) advocating an issue your concerned about so I would start a campai gn urging local high school students not to dissect animals, create leaflets for the students or download ororder PETAs anti-dissection leaflets and then expand to my college. This issue greatly impacts my life now and in the future.Currently, I dissected a fetal pig last week and was told my juniors who are also majoring in biology, that I must also dissect a cat and human cadaver. I understand the person who died did not die for the purpose of being dissected and willing donated their body to science, unlike animals. If I had been informed of where the fetal pigs came from and if there was a virtual option available, I would have definitely chosen the virtual option. Therefore, I am comfortable dissecting the cadaver but not the cat or any other future animals for dissection.

Brand’s Market Analysis Essay

However, other faults argon engaging in more aggressive advertising and increasing pit aw areness, bridging the gap of perceived difference between labelS and their step-ups, and go buyers more choices, at that placeof buyers drop total baron. Supplier bargaining power blemishS ingredients are of importly chicken essence and a small proportion of caramel. Although these ingredients are comparatively easy to procure, in that location is soaring regulation from authorities restricting the number of suppliers, because of the late 2004 avian flu which prompted authorities to step in to tighten regulations on the lumber of avian crops2.Due to loyalty to ingredient supplier since 2004, and the fact that few suppliers are qualified and approved by authorities, noticeS is assured of the fictional character of its ingredients, but suppliers enjoy high bargaining power because of its quality assurance. threat of modern entrants There are high fixed personify collectab le to harvest-tideion method and machinery, and seasonal petitions during critical periods much(prenominal) as examinations, as well as market saturation and high existing label equity with other exertion competitors.This takes a high barrier of immersion collect to high start-up capital and high economies of scale. discolourationS recent entry to the health supplement market, has heightened the threat of smart entrants (e. g. InnerShine series3), as these products do not enjoy similar consumer loyalty and new-fashioned entrants rat sham them. Despite extensive brand expression, threat of entrants is overall medium. Threat of substitutes Substitutes of check offS acknowlight-emitting diodege mainstream health supplements, which may appeal to consumers who do not like the bitter taste of BRANDS traditional products.In response, BRANDS has diversified their product line to include tablets. Moreover, BRANDS has al shipway been active in look for and recently ascertaine d the link between consumer benefits to an active involved4 in its products. This is in contrast to its substitutes, especially western health supplements, who collect prided themselves on a large report of research and the ability to back its products with scientific foundations. Despite this, threat of substitutes is medium as BRANDS health supplements are relatively new. persistence contender In actuality, BRANDS products have little difference with its competitors and there are more or less similar marketing target segments because BRANDS competitors are able imitate its marketing strategy5. Growth in demand of much(prenominal) products as a result of increasing rivalrous environments has allowed competitors to capitalize on the high demand from a spectrum of consumers. As a result, BRANDS direct competitors outlay their products dishonor than BRANDS and appeal to price-sensitive consumers, thus leading to a relatively unafraid rivalry.BRANDs recent foray into the mai nstream health supplements market similarly uncovered itself to great arguing because of existing industry players, giving it an uphill toil to gain market share. As a result, industry opposition is relatively intense. In conclusion, bulletproof brand equity empowers BRANDS and reduces threats from buyers and new entrants. Overall competitive environment was medium high due to advocateures from substitutes, suppliers and competitors which take CPL to adopt the strategies below. 2. Competitive Strategies adopted in 2009 and 2010 CPL primarily uses center specialism strategy, coupled with some elements of cost lead strategy, during the period 2009 to 2010, which enabled it to survive the challenge environment and gear itself towards sustainable ontogenesis in the type Ale run. cruel industry competition during the period has led to CPL being active in its brand building strategy with various impart. Some of these include engaging brand ambassadors, outreach on televisi on media and organizing study camps.This brand focal point strategy has resulted in perceived uniqueness of their product, scour though there are competitors with similar physical products. In a bid to change over consumers of its uniqueness, it has invested in research facilities to fork up scientific backing to its products. The successful overt of its discovery impart lend further credence to its advertising and products which willing put up it harder for its rivals to imitate its marketing strategy. Focus strategy is evident through marketing strategies targeted at students. Collaboration with schools and the organization of student events (e. . Sudoku competitions, summer camps) have enabled CPL to cleanse its outreach to students. This is in response to the increasingly competitive education systems in Singapore and China, where students will be inclined to take supplements that are deemed sound to the well-being of the mind. The globular recession of 2009 and decli ning sales forced CPL to rethink a low cost strategy, in response to more price-sensitivity among consumers, and rising price of ingredients. This is illustrated in its continual force expansion, allowing it to enjoy future tense economies of scale.The increase in volume of production will allow it to spread its fixed be over a larger quantity, reducing its average unit cost of production. gainmore, investments in specialized technology6 for the manufacturing process will likely result in higher(prenominal) efficiency and land average cost in the prospicient run. Price negotiations to mitigate upward pressure7 in ingredient prices also help oneself to hold unit costs low. In the event of future recessions, CPL will be able to respond and translate lower prices to consumers through promotions and offers.To conclude, even though BRANDS is not a price leader in the industry, its desire term low cost strategy in bringing subjugate its production cost, along with increased inve stments in brand building to set up product uniqueness, will allow it to reap increased profits in good times. Where times are bad, CPL after part afford to lower change prices and lock up make healthy profits. 2. 3 Top Three crease Risks and Counter-measures Risk 1 Declining market shares and strong competition Strong competition from existing competitors present a threat to BRANDS stand up in the market.BRANDS has lost market shares in peach oral aid products8 and Innershine products in countries such as Malaysia while competition in other countries remains intense. In response to the competition, CPL acquired in active advertising to improve brand image and increase outreach. Campaigns order to improve sales of specific products are also held resulting in authoritative effect in capturing customers attention to BRANDS products. Innovative ways to increase sales such as boxlike shop retailing, blogs and increasing of sales channels to cosmetic shops9 has helped to gain a competitive advantage and modernize their image.CPL has also carried out extensive research for BRANDS to scientifically assure the benefits and safety consumption of their product which no other company had done so for this category of products hence winning over customers approval and loyalty. Risk 2 Decreasing sales due to the world(a) economic recession The global economic recession has made a declining effect on the sales number for BRANDS product. However CPL had manage to minimize the effects of the recession by investing heavily on research amp development and subject building allowing them to stay resilient in the battle arraycase of the recession.Up to date technology to transform operations to be in full automated has allowed CPL to decrease cost of production and increase product payoff hence maximizing profits during the recession. The investment in increasing capacity includes construction of factories costing a total of 2. 45 billion baht10 and hatchway of I ndonesia offices. This move coupled with aggressive marketing sales strategy aims to increase their presence in the market and improve sales in the short-change run while the construction of the factory aims to allow CPL to increase their conflict and secure a larger market share in the long run.Risk 3 Decrease consumer confidence in BRANDS products News reports of a recall of essence of chicken products in the United States spark1ed some leaning amongst consumers11. In addition, just as the business in the Peoples Republic of China (PRC) was beginning their operations, food safety concerns caused by the cyanuramide food scare12 significantly affected consumer sentiment. Above this, news of the import exile on BRANDS products spread worldwide, affecting the business segment. Fortunately, BRANDS subsequently stepped out to apologize that the cause of the import ban was a result of compliance issues13.CPL also affirmed its commitment to quality assurance through various press rel eases to ease consumer sentiments14. 2. 4 Overview of Value Chain Activities We have determine the mensurate chain activities that enable CPL to stay ahead of competitors, in particular, support activities such as research and development and human resource commission provide BRANDS the extra edge in the industry and primary activities such as operations, advertising, brand building and work distinguish BRANDS from their rivals.CPL has affirmed its commitment to look for and Development by launching the BRANDS Health Science Centre and they have discovered the active compound in their health product which is believed to put forward mental performance. Work is still done to further understand how to maximize the uses of the compound for consumer benefits15. As a result, BRANDS product credibility in the industry will be improved with the backing of this scientific discovery. This discovery of this compound Probeptigen will help to distinguish BRANDS from its rivals and increase customer loyalty.Finding ways of harnessing the active compound in different ways should be the next step that CPL works towards to, and will aid its differentiation strategy if new and innovative products can be released with its findings. Human resource management is identified as key to the organization16. This is important to the development of the next generation of leadership and talent retention and particularly relevant as a strong management team will be vital to steer the waves of future recessions. A highly efficient management team will create value for shareholders and maintain the pristine image of BRANDS products to consumers.Efforts are made to engage employees, develop leadership skills and align the right behaviors and values across the organization17. Further improvements can be made by providing quality training to service staffs with higher emphasis on after sales services. For operations, CPL has been actively expanding its manufacturing facilities, allowing them to amend match its production capabilities with the growing demands. Increased output volume helps in its long-term low cost strategy by reducing average unit production costs. Enhanced manufacturing capabilities enable BRANDS to diversify and offer new products with special features.This allows CPL to serve various consumer needs and provide more product choices, which aid its differentiation strategy. Improvements to the manufacturing process are made through adeptness of latest technology to increase efficiency and reduce waste. CPL can improve its existing operations by developing new distribution channels to cope with higher output capabilities. This helps prevent bottlenecks in its grant chain. denote and brand building activities help to transform consumer mindsets, as well as contemporize product image.Conventionally viewed as traditional health products for medicative purposes18, new branding strategies repositions BRANDS with brain-enhancing functions. With these activities, BRANDS can increase the cleverness of its focus differentiation strategy. Increased industry competition led CPL to kindle the uniqueness of its products from its close competitors. Appealing to students and young adults via brand imaging strengthens its focus strategy. Improvements are made with research and patents to provide scientific foundations to its products.Further improvements can be by capitalizing on these scientific insights to explicitly educate consumers on the specific benefits of each product to achieve full effects of its brand building strategy. Service in the organization adds value to consumers through its customer relationship management (CRM) policies. In a saturated industry, close similarities with rivals can be mitigated with unique after sales services and quality consumer experiences. This helps BRANDS to connect with its consumers on a more personal level, and allow it to leverage on customer insights to best(p) anticipate demands19.This is particularly important for BRANDSs focus differentiation strategy as it reduces the time BRANDS takes to rectify product errors or push out new products by reconciling its supply side capabilities with the demand side factors such as change in consumer preferences. CRM initiatives are constantly being reviewed and improved in the organization by benchmarking its quality against service industry averages19. In addition, human resource management is important as such after sales services require quality labor inputs, which require constant retraining of employee. . 1 reheel of Financial Ratios Liquidity amp Efficiency 2008 2009 2010 Current Ratio 1. 56 1. 70 1. 69 Quick Ratio 1. 21 1. 23 1. 27 Cash Ratio 0. 65 0. 59 0. 73 Assets Turnover 1. 19 1. 20 1. 35 Fixed Assets Turnover 5. 87 4. 40 4. 37 Inventory Turnover 4. 59 4. 07 4. 60 age to Sell 79. 52 89. 68 79. 35 Receivables Turnover 7. 81 7. 37 8. 35 Days to Collect 46. 73 49. 53 43. 70 salaryability 2008 2009 2010 Gross impro vement moulding 50. 24% 49. 72% 47. 93% Net Profit delimitation 11. 35% 11. 73% 12. 09% eliminate on Assets 13. 8% 14. 09% 16. 29% Return on Fixed Assets 66. 63% 51. 63% 52. 81% Return on Equity 23. 66% 24. 49% 28. 06% Earnings Per Share 25. 72 cents 26. 29 cents 32. 68 cents Solvency 2008 2009 2010 Debt Ratio 42. 64% 42. 35% 41. 56% Times reside Earned (TIE) Ratio 19. 71 30. 77 49. 32 Selected business segments swages (in millions) 2008 2009 2010 BRANDS Liquids 403. 7 431. 0 503. 7 Eu Yan Sang (EYS) scandalmongering Essence21 6. 1 6. 1 8. 6 Woh Hup Sauces 159. 3 138. 3 171. 0 3. 2 Comments and Explanations of Financial RatiosDebt ratios venomous between 2009 and 2010, scorn similar amount of borrowings account on the balance sheet. Total assets grew as a result of capacity expansion, investment gains and increased cash holdings. In particular TIE ratios fell because borrowing rates were lowered22 in a bid to stimulate the economy. The recovery of the economy posted a hik e in turnover and profits, which led to a surge in TIE ratio. As part of the hosts commitment to maximize shareholder wealth, ROE and EPS values rose. The decrease debt ratios showed the collections emphasis on funding through knowledgeable growth and reduced reliance on external financing.This also indicates the Groups attitude towards shareholder value creation, in which a long term approach is employed, without leveraging on higher debts to fund short-run growth which could run the risk of financial bankruptcy. Gross Profit gross profit fell from 2009 to 2010. The Group experienced upward pressures in prices of commodities, such as raw birds nest, coffee and sugar during the period23. Despite the higher dollar amount of turnover in 2010, the price pressures impacted costs of sales which outstripped the growth in turnover. This led to lower Gross Profit Margin in 2010.However, Net Profit Margin rose fairly by 0. 36%. Though there were higher expenses incurred from increased investments in branding, research and development, growth in turnover managed to keep pace with this rise. The main reason for the slight increase in Net Profit Margin in 2010 was due to foreign exchange losses24 experienced in 2009, which arose as a result of the Groups foreign currency purchases and skill of foreign businesses such as Tobys Estate. Against the backdrop of the global recession, this translated to substantial foreign exchange losses, impacting Net Profit Margin in 2009.The Groups liquidity position was very weak in 2009. Despite the similarity in current ratios between 2009 and 2010, the Group held intimately lesser cash during 2009, evident from its cash ratio. Both the inventory and receivables turnover ratio indicated that a large proportion of current assets were tied up in receivables and illiquid inventories. This was probably a result of lower consumer sentiment due to the effects of the financial crisis. Certain business segments, such as sauces and bevera ges25, suffered lower turnover. This caused inventory to pile up, and is illustrated in the huge spike in inventories in 2009.To encourage customer purchases, the Group probably extended credit to customers which resulted in higher proportion of credit sales experienced. Dividend pay-outs averaged 25 cents a share26 despite slowing growth. Moreover, investments in manufacturing, research and brand building continued amidst the downturn. As a result, the Groups cash outflows outpaced inflows, which jeopardized its liquidity position of 2009. In 2010, liquidity position improved, as capacity expansion and brand building in the preceding years allowed it to capitalize on the recovering economy.Its CRM constitution also allowed it to leverage on consumer feedback and enabled it to handle the surge in demand timely. Turnover for 2010 spiked as a result, which led to better operational cash inflows. The Group made heavy investments in fixed assets in 2009 and 2010, such as the launch ma nufacturing plants in Malaysia and Thailand, and building of offices in Indonesia. The fairly similar fixed asset ratios indicated that sales and profits were able to keep pace with these extensive investments, an indication of effective utilization of manufacturing resources.Despite this, there is definitely room for improvement, as higher investments should warrant a multiplier effect on sales in the long run, and lead to better fixed asset ratios in future. Comparisons of the turnover in business segments show that despite stagnation in EYS chicken essence in 2009, strong brand equity in BRANDS products allowed appreciable growth in BRANDS liquids. However, this figure is not wholly vocalization as within the category of BRANDS liquids, relatively newer liquids such as BRANDS InnerShine do face stiff competition into its market share.Growth in BRANDS liquid is in the main attributed to the flagship product of chicken essence, highlighting the strong branding that BRANDS traditi onal products enjoy. Moreover, chicken essence is neither the flagship product of EYS, which explains the relatively lower turnover figures. In the sauces industry, the general decrease in turnover in 2009 was probably due to decrease in number of people eat out and the perception that sauces were non-essentials during the 2009 recession27.Despite the turnaround growth in 2010, Woh Hup Sauces still faces stiff competition from close rivals28. In conclusion, we believe that CPL is well positioned to make further inroads into its different business segments with the recovery of the economy. With its competitive strategies, and coupled with a prudent management team, we believe CPL will be able to thunder in the competitive environment and improve its financial position in the future.

Research of Bottled Water Essay

1.0 Introduction irrigate is sensation of the people basic charterfully. All people need piss to survive and no one shtup live without it. So, they argon unstrained to pay the money to leverage piss. From the lowly data commercialize look, close to of the Ameri hobo consumers alcohol addiction bottled weewee much(prenominal) than bump weewee system be pass peeing they shade that tap water non safe. Many companies are reputation lease filtered water until pure. So, the bottled water ordain bring safe and attractive software output that make very people when drink something that is healthy for their body (Department of Health, 2006).Besides, in golf-club to permit consumer more gimmick, to the highest degree of the confederation exit run bottled water in everywhere. Hence, all consumers forget pay the attention nigh the bottled water. This report is to investigate attitudes towards leash leading mark offs in a bottled water product. This is because the around important attributes in the bottled water product category, their relative fascinate on consumer stopping point devising and consumer perception of the leading brands.According Ajzen (1988) and Werner (2004), theory of Reasoned Action (TRA) is an attempt to provide consistency in studies of the birth between demeanor, beliefs, finish upeavors and attitudes (Ajzen 1988 Fishbein & angstrom unit Ajzen, 1975 Werner 2004). In TRA, at that place are 2 main(prenominal) concepts which are principles of compatibility and doingsal intention (Ajzen 1988 Fishbein& adenylic acidAjzen, 1975). The principles of compatibility pass on require that in recite to forecast a specific demeanour directed to a specific target in a given circumstance and period, specific attitudes that pick up to the specific target, date and circumstance should be assessed.For the concept of behaviour intention states that a own(prenominal)s motivation to engage in behaviour is delimitate by the attitudes that crop the behaviour. Behaviour intention indicates how practically achievement an individual would deal to commit to complete such behaviour. high commitment which means that behaviour performs exit more likely. Behaviour intention is de terminal figureined by attitudes and subjective norms (Ajzen1988 Fishbein & antiophthalmic factor Ajzen, 1975). An attitude refers to an individuals perception toward specific behaviour (Werner, 2004). Subjective norm refers to the individuals subjective judgment regarding other(a)(a)s preference and support for a behaviour (Werner, 2004).2.1 search ObjectivesThe objective of this query is to investigate attitudes towards trinity leading brands in a bottled water product category. Besides this investigate also determine which of the brands in a bottled water product category that most of the consumers provoke because polar brands provide bottled water go out pertain the choices of consumers.2.2 Research QuestionsD uring this investigate, on that point are attain out the factors that affect choosing the bottled water. Besides, this research also usher out find out how to promoting the brands of bottled water to consumers. Furthermore, this research finds out the hard-hitting mode to victory the brands provide bottled water.2.3 Significance of the ResearchThe major significance of the study regarding the Attitudes towards three leading brands in a bottled water product category is foretaste through the research to identify the most important attributes in the contingent category, their relative influence on consumers ending fashioning and consumers perception of the three leading brands performance in term of those attributes.Attributes in the bottled water category is an important that can impact on consumers perverting termination making. This is because the between brands price of bottled water is provided a bit different, so most of the consumers lead engage the best flavor brand. Besides, the research get out examined the three leading brands company able to improve their performance in order to attract more people to buy their product.2.0 Review of Literature3.4 Issues of using bottled waterThe main issues of using bottled water is because convenience. When the consumer driving in the car or hiking in the mountain, bottled water is very comfortable to grant drinking of water for them. The surface of bottled water pass on make it easy to suitable let consumer ask to everywhere. Furthermore, bottled water can be secure at anywhere. The consumer can buy the bottled water at convenience set up, supermarket, hypermarket and grocery store. In some countries, the tap water is unsafe to drink due to water pollution and contaminants. on that pointfore, the nutrient and Drug Administration (FDA) controls the production of bottled water in order to let all people can be sure the water in the bottle is safety, cleaner and apologise of contaminants. In addition, the taste of bottled water is break in than tap water because bottled water does not ease up chlorine (Melanie, N.D). When the indwelling disasters, it may be cause water pollution, which mean that the water supply into people home go out pollute or completely non-existent. So, in these cases, bottled water testament be add a lifesaver for those people. As the secondary data market researcher, the tendency in bottled water inspiration in the global keep increase almost ten successive days now (Rodwan, 2009).Furthermore, the price of bottled water is very cheap. some of the consumers also can afford it. For example like the 500ml size of bottled water is nigh RM1.00 and 1.5 l size of bottled water is about RM2.00. Compare with soft drink, there are more expensive than bottled water and unhealthy for consumer body. Therefore, this is a reason why most of the consumer leave get bottled water.Lastly, the bottled water can be reduce, apply and recycle (3R). Theref ore, the bottled water can save the surround and clean. most of the obtain centres, they exit put a recycle bin in order to let consumer convenience to drop their bottled water when they are finish their water. Besides, most of the consumers get out buy bottled water and re content it from the tap water in order to save comprise and the environment.3.5 Consumer acquire behaviourThe consumer acquire finish is very important. Understanding the consumer get behaviour is not very easy. Consumer buying behaviour is referring the people make the decision buying abut of the end consumers like personal and household who buy sinceres and services for own outgo(Kotler, Armstrong, Wong & Saunders, 2008). According to marketing guru Philip Kolter (2008), consumer will pass through several stages in the beginning buy the goods and services. Some consumers will vary their decision making is because in age, education level, tastes, income, and other factors. Some consumers will var y their decision making is because the brand name, fiber, reputation, and price.Consumer behaviour will cause the consumer characteristics and the consumer buying decision process. There are 4 main factors in consumer characteristics such as cultural, social, personal and psychological. The culture is the most basic cause the consumer urgencys and behaviour. Every throng or society also rent a culture and cultural to cause on buying behaviour decision may vary greatly from country to country. Furthermore, each culture has contains subculture such as racial group, religion, nationalities and geographical region. Most of the subculture will emphasize the market segments. Therefore, the marketer essential a good deal to design product in order to fulfil their needs.Moreover, social illuminate is also one of the factors to influence consumer buying behaviour. For the social class, there are contain high class, medium class and dismantle class. The marketer moldiness(prenomina l) to understand which social class is their target market. This is because when the product is high price, lower class people wont obtain it. For the social factors, there are include small groups, family and social roles and status. The social factors are one of the factors to influence consumer behaviour. Most of the small groups influence consumer behaviour.The marketer should identify the group of their target market. Furthermore, family is powerfully affecting consumer behaviour. The marketer must to make husband, wife, and children interested on the product in order to increase rate of success. Besides, the military transmit of person in each group can be defined to roles and status. The personal factors also are one of the factors to influence consumer behaviour. The personal characteristics like age, lifestyle and occupation. The buyer age will related with tastes in food, material and recreation. The marketer must to develop marketing plan for them. Moreover, the lifes tyle will vary is because the age.Some consumer will like to eat McDonald, but changes along with age, the consumer will change their lifestyle and dislike to eat McDonald. Besides, the marketer must to focus on occupation factor. This is because a buyer occupation will influence the goods and services purchase. The marketer must to know which occupation will more purchase which product. Furthermore, psychological factors also can influence consumer buying decision which is motivation, perception, learning and beliefs and attitudes. For the consumer perception, they are obtained discipline through their 5 senses such as touch, sight, smell, taste and hearing. Therefore, they will follow their perception do a final decision.Besides, some of the consumer will do a decision making through learning. For example once the consumer has tried Starbucks coffee, they will consider their near purchase based on the first experience. The consumer buying decision process keep up 5 stages which is need recognition, information search, evaluation of alternating(a)s, purchase decision and post purchase behaviour. For example like the people recognition want to buy something. Then the people will do information search.They will obtain information from other people such as family, suspensor and neighbours. Besides, they also will obtain information from commercial sources like advertisement, sales rep and websites. All of information will be employ to evaluate of alternative which brand should to choose. by and by evaluation, the people already have purchase decision. After purchase the product, the people will be satisfaction or dissatisfaction post purchase behaviour of the marketer. If the marketer have given the people aft(prenominal) sales services, the people will satisfaction when purchase that product.3.0 Methodology4.6 hassle StatementIn this research, the marketers should identify the factor influence choosing the shampoo. Furthermore, the marketers also sho uld identify the consumer buying behaviour process when buying shampoo. Lastly, the marketers should identify the effective way to improve quality of shampoo.4.7 Sampling TechniqueAdopt a good sampling technique, it is one of the important cannot be overemphasized. The non-probability sampling technique is used when the individual members of the population do not have an equal likeliness of being selected to be a member of the sampling. Normally, this technique is used is because it tends to be less expensive, fast, easier and the responsives were readily available (Castillo, 2009). Furthermore, the convenience sampling involves getting participants wherever the individual can find them and typically wherever is convenient (Sherri, 2008). This research wants a sample of 150 respondents, so the individual should stand at outside of the shopping centres and asks people who pass by to participate.4.8 QuestionnaireQuestionnaire on extension 1 were used in this research to collect da ta from respondents. This research was divided into four sections at where percentage 1 is respondents detail, air division 2 is brands, Section 3 is buying behaviour and Section 4 is quality improves. In Section 1, respondents will required to fill in their personal demographics which is gender, age, race, religion, academic qualification, occupation and income level.In Section 2, the research examined the attitudes towards three leading brands in bottled water, what are the factors that affect choosing the bottled water. In Section 3, the research will examined the consumer buying behaviour when choose the brands of bottled water, how to promoting the brands of bottled water to consumers. In Section 4, the research will examined the consumer do some quality improves, what the effective way to success the brands provide bottled water.4.9 Method of data collectionThe method of data collection is used by paper based travel along and face-to-face questionnaire. For the paper based survey, it will be sent to a large number of people in order to save time and salute. Most of the people are more truthful when responding to the questionnaires about debatable issues in particular due to the fact that their responses are anonymous. 4.10 Limitation of the researchAs the research, it is limit to the Malaysian consumer who between the age of 18 to 58 courses old, because different part of world may be have different cultural factors. Besides, this research that show all the data information and result are but available in Malaysia. Furthermore, this research is completely identifying the consumer buying behaviour of bottled water, because different product may different consumption pattern. Lastly, this research precisely selects some demographic and psychological factors. Even other types of factors also will influence consumer buying behaviour, but this research only limit two type to be investigation.4.0 FindingTable 4.1 demographic Factors of 150 respondent sIn this research, the 150 respondents have 21% female and 79% male. Besides, the age between 18-28 years old have 57%, 29-39 year old have 23%, 40-50 year old have 18% and 51-58 year old have 2%. So, from this data information can know more teenagers are like do survey. For race of respondents, Chinese respondents have occupied about half of percentage, Malay respondents have 33%, and Indian respondents have 17%.The religion of Buddha has 43%, Islam has 33%, Hindu have 17% and Christian have 7%. For academic qualification, SPM respondents have 30%, certificate respondents have 5%, diploma respondents have 29%, degree respondents have 25%, postgraduate have 8%, and others have 3%.About occupation of respondents, student occupied 63%, non-executive have 16%, executive have 11% and professional have 10%. Most of the respondents are student. Therefore, the income level less than RM1500 respondents have 63%, RM1501-RM2500 respondents have 29%, RM2501-3500 respondents have 6%, and above RM3500 have 4%. externalize 4.2 dowry Brands feeding bottled water system choose by 150 respondents realize 4.3 What type of Bottled piddle normally purchased by respondents? In this research, there are 3 brands bottled water to investigate which are ocean Master, Dasani and Spritzer. In watch 4.2, the most respondents to purchase brand is Sea Master which is 55%. The Dasani brand is 24% and Spritzer is only 21%. Besides, from the physique 4.3 show most of the respondents will purchase mineral water more than drinking water. This is because they think mineral water is character water and more healthy for their body.Figure 4.4 Factors boost respondents purchase Bottled Water The figure 4.4 show which factor will affect respondents to purchase bottled water. Bottle design have 36% is the main factor to influence respondents to purchase bottled water. Brand reputation has 21%, bottle quality has 14%, brand name has 13%, taste has 11%, and price have 5%. Therefore, the bottle desig n will influence consumer buying behaviour. The marketer must understand the bottle design to attract their target market in order to increase sales.Figure 4.5 Where respondents purchase bottled water?The figure 4.5 shows where the respondent will buy bottled water. Place is the one of the factors to influence consumer buying decision. In order to become successful marketer, the marketer must put their product at the right place and at the right time. From the figure 4.5, the convenience store which is 44% is most popular to purchase bottled water. The grocery store has 22%, hypermarkets have 19% and supermarkets have 15%. Therefore, convenience will affect consumer buying behaviour.Figure 4.6 Which factors will cause respondents switch cost? The figure 4.6 shows the factors affect respondents switch cost. From the figure 4.4, bottle design will affect consumer buying behaviour. Hence, bottle design also will affect respondents to switch cost. Besides, some respondents will choose b ottle quality. This is because some respondents will reuse their bottle when finish water. Therefore, the marketer must understand consumer needs and wants in order to preclude customer to switching to competitor product.Figure 4.7 What respondents expected from Bottled Water?The figure 4.7 shows what are the respondents expected. Most of the respondents will purchase bottled water is because healthy. This is because most of the respondents will care their body health. Besides, some respondents will like do sport, so they need some energy come from bottled water.Figure 4.8 Pay extra for increase quality of Bottled WaterFigure 4.9 Increase consumption for Quality of PackagingThe figure 4.8 shows how many respondents will tick off pay extra to increase quality of bottled water. 74% of respondents will agree to pay extra to increase quality. This is because the respondents will care about their health. In addition, the respondents will think money important than healthy. On the other hand, some respondents will increase consumption because the quality of bottled water. The figure 4.9 shows how many respondents will increase consumption because the quality of bottled water. The result show only 25% will choose yes. 75% respondents choose no is because quality of bottled water is only can reuse. Therefore, it doesnt increase consumption is because the quality of bottled water.Figure 4.10 Re-use and Recycle Bottled WaterThe figure 4.10 shows the percentage of respondents to reuse and recycle of bottled water. As the result, most of the respondents will reuse and recycle the bottled water. This mean most of the respondents will know 3R reuse, recycle and reduce. This is because all people have trusty to protect earth. 3R will help everyone have a healthy environment and happiness.Figure 4.11 Consumption household of Bottle WaterThe figure 4.11 shows the consumption household of bottle water. As the result shows 33% of respondents will purchase bottled water more t han their family. Besides, mother have 25%. This may be because she take care their health of family. Some respondents comment their mother will purchase 15litre per day. It is because one person at least must drink 8 cup of mineral water ( bastard 2005). Therefore, respondents will purchase more water is because they take care their own body.Figure 4.12 Spokesperson will impact decision making of respondents? The figure 4.12 shows representative influence decision making of respondents. 85% have agreed spokesperson will agree because respondents will think can same healthy and happiness with the spokesperson in the future. So, the marketer must hire spokesperson to help them gain awareness and increase sales. Besides, spokesperson also can attract and bring over more consumers to buy their company product.Figure 4.13 Recommend to friends or familyThe figure 4.13 shows the respondents would recommend their friends or family purchase bottled water. The result shows 84% of responde nts will recommend their friends and family. This is because sharing is caring. So when the respondents caring their friends and family body health and happiness, they will cover their knowledge and own perception to them. On the other hand, 16% of respondents would not recommend to their friends or family is because they think bottled water is only low liaison product. Therefore, they would not waste their precious of time to share information.Figure 4.14 Advertisements influence stopping point MakingThe figure 4.14 shows advertisement would impact the respondents decision making. In this result, most of the respondent will agree and strongly agree advertisement will influence their decision making when purchase bottled water. The advertisements will be use such as TV, radio, newspaper, magazine and broadcasting. Most of the respondents comment TV is main factors influence their buying decision. This is because the advertising of bottled water is creative and attractive. Therefo re, total 62% of respondents have agreed advertisement will cause their decision making.Figure 4.15 Event and Activities impact Consumers Behaviour The figure 4.15 shows event and activities influence respondents decision making. As the result, there are total 56% agree some event and activities will influence their decision making. For example like promotion, role play, and some competition. The promotions such as buy 1 get one free (BOGOF), free present and free sample. Some respondents comment sometimes the free gift and sample will impact their switch cost and influence decision making. Therefore, the marketer must create some promotional and advertising in order to increase rate of sale. Furthermore, promotional and advertising also can help company to crease brand image and long term birth (Wayne, 1983).5.0 Conclusion & RecommendationsIn this research, it can investigate the attitudes towards three leading brands in a bottled water product category which is Sea Master, Da sani and Spritzer. Besides, this research will determine which factors will impact the consumer buying behaviour. This is because the consumer buying behaviour is one of the important to increase the company sales. The marketer must understand their target market needs and wants. They need to create a business plan in order to fulfil their target market needs and wants. Therefore, the marketer wants to use consumer buying decision process which is need recognition, information search, evaluation of alternatives, purchase decision and post purchase behaviour to determining the consumer.Moreover, the Fishbein model also is one of the important factors. According Ajzen (1988) and Werner (2004), speculation of Reasoned Action (TRA) is an attempt to provide consistency in studies of the relationship between behaviour, beliefs, intentions and attitudes. For the recommendation, the marketer must provide more promotion and advertising to create awareness and brand image. This is because mo st of the respondents will switch cost is because the promotional. Besides, water quality is also important.The marketer must improve their water quality and make sure their water is filter until pure. This is because most of respondents want healthy life. Lastly, the marketer must use the stainless steel to do bottle water. This is because 3R reuse, recycle and reduce is all people responsible. In addition, the consumers purchase will reuse and refill water again in order to save cost and reduce pollution. Finally, all bottlers of water should be controlled by a separate institute to guarantee the quality of the product and prevent misleading advertisement.6.0 List of References1. Ajzen, I. & Fishbein, M., 1980, Understanding attitudes and predicting social behaviour, Englewood Cliffs, NJ apprentice-Hall. 2. Ajzen, I. 1988, Attitudes, Personality, and Behavior, aerofoil University Press, Milton-Keynes. 3. Ajzen, I. 1991, The Theory of Planned Behavior, Organizational Behavior and Human conclusion Processes, vol. 50, no. 2, pp. 179-211. 4. B, G.D & James, J.P. 1999. Quality costing. 3rd Edition. Gower Publishing, Ltd. 5. Davis. L., 2004, Consumer Perception on whang water, Bottle water and Filtration Devices, IWA Publishing, London. 6. Dillman, D.A., 1978, Mail and telephone surveys The total design method, Wiley, new York. 7. Edwards, W., 1966, Some Theory of Sampling, John Wiley & Son. Inc, raw(a) York 8. Fishbein, M. & Ajzen, I. 1975, Belief, attitude, intention, and behaviour Am introduction to theory and research. Englewood Cliff, NJ Prentice-Hall. 9. Graham & Skinner, 1991, vade mecum for Research Students in the amicable Sciences, The Falmer Press London. 10. Kotler, P., Armstrong, G., Wong,V., Saunders, J. (2008). Principles of Marketing. (5th ed.). England Pearson Education Limited. 11. Malcolm. J., 1998, How to Collect selective information Measurement & Evaluation, ASTD Press, United States 12. Miller, K. 2005, Communicatio ns theories perspectives, processes, and contexts. New York McGraw-Hill. 13. Nicosia, F., 1966, Consumer Decision Processes, Prentice Hall, Englewood Cliffs. 14. Peter, T. 2005. Introduction toradar target recognition. IET 15. PeterH. Glrick, 2007, The Worlds water 2008-2009 The biyearly Report on Freshwater Resources, Pacific Institute, Washington. 16. Robert, B., 1982, A Handbook of Social Science Methods, Volume 3. Prayer New York. 17. Sherri, L., 2008, Research Methods and Statistics A censorious Thinking Approach, 3rd Edition, Cengage Learning, p. 96 18. Simon, H. 1947, 2nd Edition, Administrative behaviour, Macmillan, New York. 19. Subhash, J. & David, G. 2012. Handbook of Research in multinational Marketing. 2rd Edition. Edward Elgar Publishing 20. Wayne, C.B. 1983. The rhetoric of fiction. 2rd Edition. University of scratch Press 21. Werner, P. 2004, Reasoned Action and Planned Behavior, in S.J. Peterson & T.S. Bredow (eds), Middle range Theories Application to Nur sing Research, Lippincott Williams & Wilkins, Philadelphia, pp. 125-147. 22. Sustainabletable., 2009, The issues water, gettable on http//sustainabletable.org/issues/water/, accessed on 23rd border district 2012 23. Anonymous, 2007, Market Research social club Malaysia, easy on http//www.mrsm.org.my/home.html, accessed on 23rd parade 2012 24. Anonymous, 2011, Water Quality, Available on http//www.chem.duke.edu/jds/cruise_chem/water/wattap.html, accessed on 23rd March 2012 25. Castillo, J., 2009, Convenience Sampling. audition Resources, Available on http//www.experiment-resoucres.com/convenience-sampling.html, accessed on 23rd March 2012 26. Department of Health, New York State, 2006, Bottled water frequently-asked questions, Available on http//www.health.state.ny.us/, accessed on 23rd March 2012 27. Melanie, C., N.D, Advantages of Bottled Water, Available on http//www.ideamarketers.com/?Advantages_of_Bottled_Water&articleid=235600&from=PROFILE, accessed on 23rd March 2012 28. Peter Y., 2010, Marketing Research, Available on http//www.slideshare.net/marcelobrescia/marketing-research-evian, accessed on 23rd March 2012 29. Rodwan, J., 2009, Confronting Challenges U.S. and International Bottled Water Developments and Statistics for 2008. Available on http//www.bottledwater.org/public/2008%20Market%20Report%20Findings%20reported%20in%20April%202009.pdf, accessed on 23rd March 2012 30. Sean, G., 2011, Bottled Water Scorecard, Available onhttp//static.ewg.org/report/2010/bottledwater2010/pdf/2011-bottledwater-scorecard-report.pdf, accessed on 23rd March 2012 7.0 AppendicesAppendix 7.1 Theory of Reasoned Action (adopted from Fishbein & Ajzen 1975)Source http//systemscraft.wordpress.com/2009/12/30/theory-of-reasoned-action-tra-and-theory-of-planned-behavior-tpb/ (Accessed on 23rd March 2012) Appendix 7.2 Consumer Buying Decision ProcessSource http//marketingfaq.net/2011/12/consumer-buying-decision-process/ (Accessed on 23rd March 2012)