Body Posture And Nonverbal Communication - 2013 Words

Since many researcher reported that body posture and nonverbal communication projects our thoughts and emotions, subsequently there have been debates that different sexes express body position in different ways. This current study investigated whether different sexes (males and females) tend to hold rails with different arm positions (above shoulder or below shoulder) in New York City subways. We hypothesized that males tend to hold vertical rails above the shoulders, as opposed to females with the arm holding rails below the shoulders. There were 437 riders who were holding vertical rails and observed in New York City subways as a natural setting. Twenty observers looked at arm position, sexes, and approximate age of participants. Results consistently showed with our hypothesis that males are more likely to hold the rails above their shoulders. Females are less likely to hold their arm above their shoulders. Observers decided the level of arm position of participants by looking at t he location of fingers against their shoulders. According to our results, our finding is implied that different sexes have different postulate expression. Also, Different sexes express body posture in different ways, regardless of cultural differences. William James (as cited in Schulman Shontz, 1971) proposed that body postures influence how to think, and project the emotions that human beings feel. Nonverbal communication has a function to express emotions and thoughts, for example, smilingShow MoreRelatedEssay on Analysis of Nonverbal Cues In The Workplace948 Words   |  4 PagesTo be successful in business, one must be able to perceive and use nonverbal cues to one’s advantage. It has been noted by communication experts that when two people have face-to-face communication only a small percentage of the message is delivered through the words they use. The majority of the message is understood and received through nonverbal communication behaviors. These behaviors include gestures, postures, facial expressions, and even clothing; all of which can interfere with the verbalRead MoreThe Importance Of Nonverbal Communication And How It Affects Their Perceptions Of Different Interactions Essay1163 Words   |  5 Pages A big part of achieving this is proper communication. Communication involves spoken words and nonverbal cues. The majority of the communication that goes on in the workplace is nonverbal. Successful employees are aware of their own nonverbal cues and pick up on the nonverbal cues of their coworkers and managers. Introduction Non-verbal communication is the language without words. Hynes states that â€Å"understanding the importance of nonverbal communication is often difficult because it is such a naturalRead MoreCommunication through Gestures and Facial Expressions Essay1337 Words   |  6 PagesCommunication through Gestures and Facial Expressions Nonverbal communication can be defined as the transfer of messages without the use of words. It uses physical movement; such as hand gestures and body language, and also facial expressions; for example, eye contact, frowning, and smiling. Marta Dynel defines nonverbal (NVC) communication as: While in broad definitions NVC includes any kind of non-verbal messages (or non-verbal signs) proper to informative processes, more narrow definitionsRead MoreUnderstanding Nonverbal Cues At The Workplace Essay1260 Words   |  6 PagesUnderstanding Nonverbal Cues in the Workplace Harmony in the workplace is something every manager should strive for. A big part of achieving this proper communication. Proper communication is more than just verbal words being spoken, in contrary the majority of the communication that goes on in the workplace is nonverbal. Successful employees are aware of their own nonverbal cues and pick up on the nonverbal cues of their coworkers and managers. Introduction Non-verbal communication is the languageRead More Non-verbal Communication Essay890 Words   |  4 Pagestwo or more people. This interaction will bring about many thought process and emotions that will give the receiver a cue to respond with verbal and nonverbal messages. `â€Å"Every time one person interacts with another non-verbal communication takes place, it `may be intentional or unintentional, but it is part of the rapid stream of communication that passes between two interacting individual† (Gabbott Hogg, 2001). The responses will either be acceptable or unacceptable. Outcomes will vary.Read MoreVisual Imagery And Effective Communication996 Words   |  4 PagesIn the past decades, Visual Imagery and communication have been applied to communicate a person’s feelings toward communication to predictable communication with another individual (Bruder, Dosmukhambetova, Nerb, Manstead, 2012). The capability of people to express their feelings and nonverbal behaviours in an image assists to coagulate predictable behaviours when communicating with others. Imagery is a very significant aspect of communication, and it has played a crucial role in the developmentRead MoreCommunication Occurs Everyday With People At Work Or Home909 Words   |  4 PagesCommunication occurs everyday with people at work or home. Communication is important for people to pass information and entertainment. This paper will discuss different aspects of communication. These aspects include the explanation of the two communication types and how nonverbal communication can help the communication with others. Another item that will be discussed will involve results based on a survey taken that is on communication. People have communication using two different types. TheseRead MoreThe Origin Of Nonverbal Communication947 Words   |  4 Pages93% of communication is considered nonverbal. Nonverbal communication can be anything from tone of voice, body language, and anything that doesn t come out of your mouth basically. Nonverbal communication varies across cultures and sexes and is an essential part of our world. Knowing the facts about how we communicate and the way we react to communication is important to increase trust, clarity, and add interest to your presentation and appearance. Learning how to become sensitive to body languageRead MoreVerbal Communication And Nonverbal Communication1235 Words   |  5 PagesCommunication is a natural thing that we as human beings do every day whether we speak or not. There is two different types’ verbal communication and nonverbal communication. Verbal communication is when we communicate using words exchange in the form of speech in writing or oral. Nonverbal communication does not use words for exchange a message. We use body language, facial expressions, sign language, and eye contact among a few things (Adler, Elmhorst, Lucas, 2013). Read MoreBody Language and Effective Communication1172 Words   |  5 Pagesï » ¿Body Language Effective Communication People do not communicate through words alone, or only through writing, speaking and listening. There is another aspect of communication, i.e., nonverbal (non-word). Nonverbal communication is the wordless world of communication. Body language is one of the forms of nonverbal communication, which has been much researched. It is the communication of personal feelings, emotions, attitudes, and thoughts through body movements. Insomuch, society is concerned

Intelligent Enrollment System Free Essays

Intelligent Enrollment System for Magmata Science High School A Project Presented to the Faculty of SIT college Global City In Partial Fulfillment of the Requirements for the Degree of Bachelor of Science in Information Technology by Conge, ROI Carrel Davis, Aimed All Maxima, John Voltaire Pinned, Emmanuel Mr.. Emerson Floors Project Adviser July 7, 2014 INTRODUCTION 1. We will write a custom essay sample on Intelligent Enrollment System or any similar topic only for you Order Now 1 BACKGROUND OF THE STUDY Magmata Science High School is one of the most prestigious high schools here in Magmata or even the country. Its population is mainly a mix of smart students and skilled or experienced teachers. Students who made it to the school are mainly picked based on grades and/or their performance in the school’s entrance exam. All enrolled students here are scholars from government of Magmata. They are even given allowances aside from free tuition, all of these are done because the students of this school are expected to hold the future of our countries science and technology area. As a science school, a common misconception by people is that the school has an automated system already. This proved to be untrue for Magmata science high school. Processes such as purchasing, enrolment etc. Re done manually and with a lot of paperwork. Among these, the proponents will be focusing on the enrolment process of the school. More popular universities and colleges in the Philippines have good enrolment systems. Some of them are done on the web while some are Just more efficiently structured for fast enrollment (Bank payment of tuition, RIFF, etc). Magmata Science’s current enrolment process compared to other science high schools is not that good. Other science high school’s population is big compared to them but they’re optimism is present because of the current system they use. Most of the current process is composed of papers going through the guidance and registrar departments. Papers are important for this school as well on the interview, the CIT coordinator said that less paperwork is good. Inconsistencies on the manual processes have been uncovered throughout the data gathering process. Since the employees themselves want to maximize their time, a good enrolment system could take care of the Jobs that would take time for them. While Magmata Science’s current enrolment is still not that efficient compared to the others, the developers are planning to create a system for the school. The developers are expecting a gradual rise of the student’s population for upcoming years that is why the proponents will develop a mixture of ADS (Decision Support System) and MIS (Management Information System) namely an â€Å"Intelligent Enrollment System†. This is a computerized system with a decision support function that can remove the inconsistencies of the current manual process. Since people in the school wanted to hasten the Jobs like sectioning, report creation etc. This system will do it for them with minimal management. It will also feature an easy to learn interface that even the unfamiliarity’s ones can easily adapt. . 2 PROJECT BUSINESS RULES ADMISSION PROCESS Before the admission for the incoming freshmen, the principal will set the schedule for admission test then the CIT Coordinator will post it to their website (www. Masterpiece. Deed. PH) including the requirements needed. Their admission are only for freshmen. The applicant for Grade VII must be a member of the 2014 graduating class from any public and government recognized private elementary school; Have a grade of at least 85% in Science, Mathematics and English subjects and at least 83% in all other subjects for the first and second grading periods of the rent school year 2013-2014. Grades obtained in the succeeding grading periods (3rd and 4th) lower than the grade requirements will be a ground for disqualification. Be in good health and be of good moral character. The applicant must present the following requirements: a certification of good health from a government physician, a certification of good moral character from the Guidance Counselor/Principal, a certification from the elementary principal that the applicant belongs to the upper ten percent of the graduating class, SYS 2013-2014, statement of parent that the applicant has no pending application as immigrant in the USA or any other country within the next six years, principals Certification of Grade VI 1st and 2nd quarter grades and the final average for grade IV and V, two (1 † X 1 ID pictures taken within the application period with name tag of the applicant. All certification are found in the application form; separate sheets for certification are not allowed. The application form can be obtained from the Guidance Office of Magmata Science High School or can be downloaded here, http://www. Masterpiece. Deed. PH/ admission. HTML/Application form moms extranet test. UDF Applicants for admission are to secure and to accomplish application forms from the Guidance Office or Registrar Office. Only students with duly accomplished forms will be allowed to take the entrance examination. The test permit will be issued to the parents or guardian upon presentation of the accomplished form at the Guidance Office. There are an average of 900 applicants who take the exam every school year. Checking of the exam papers and the sectioning of the student are done and will be processed for at least 2 months. Students who passed will have a section made by he year level chairman who made their section by having a list of the qualifiers’ names. And they will be informed through their website or on the school’s bulletin board. The Successful applicants will then be interviewed by members of the administrative staff for classification purposes. Schedule of interview will be announced through MOMS website. Only Two hundred eighty (280) successful applicants will be admitted to Grade VII this school year 2014-2015, those students are also going to undergo general encoding. Those who will fail to enroll within the enrolment period will be replaced by the next in rank. ENROLLMENT PROCESS Enrollment in this school is considered as a formal acceptance by the students of the obligation to faithfully carry out their responsibilities and their expression of willingness to collaborate with the school administration and faculty. Students shall enroll on the date set for their particular year level. They will undergo final General encoding in the BEES office where in their information are obtained all of which are: LEARN, Name, Gender, Birthday, Mother tongue, Religion, Address, Barraging, Municipality, Province, Parents, Mother’s Maiden name, Father’s Maiden name, Guardian and Contact number. They will input these details by encoding it in an excel spreadsheet on one of the six computers set-up by the school in the BEES office. Report Cards (Form 138), certification of good moral character and Barraging Captain Certification of residence (proofs if necessary) are required for the enrollment. This requirements will be collected still in the BEES room, from the students by a representative from the registrar’s office. The information will be disseminated to the guidance office and the registrar’s office where the information will be stored. After all the enrollment processes, the enrolled students shall receive a certificate of enrolment. They don’t have to pay since the government pays for their studies. The students who fail to come on the prescribe enrollment period will be scheduled to enroll after the last day of 4th year enrollees. Transferees must be a student in science high schools only, otherwise they will not be eligible to enroll. School date is absolute so anyone cannot transfer to the school if the school year already started even if they came from another science high school. GRADING PROCESS At the end of every grading period, the teachers will pass the final grades of the student to the respective advisers. There will be a watch list for those who fails to meet the standard grading requirement, which is a AWG of 85%. Inaccurate and unreliable transferring of student information to the registrar During the general encoding, the BEES sets up 6 computers in the BEES office for the encoding of the student’s information. The students encode it in MS Excel spreadsheet. The problem with this is that the computers are not networked and so the details are all separated. What the CIT head does is to copy and paste the information encoded by the student to the separate file that she made. This process proved to be tedious and unreliable so she double checks it and takes more time. Inefficiency in handling student entry in general encoding During general encoding, the student enters his/her information in an MS Excel spreadsheet. New students doesn’t have a problem since they still don’t have existing information. However a problem arises when the old students do the general encoding. Because the school stores the general information in hardcopy documents, their existing data isn’t available for editing in excel, so every year that they attend general encoding, they enter personal information from scratch again. This proved to be inefficient because it takes more time. The problem in scheduling the teachers’ class load The scheduling of the teacher’s time is done by the department head. Schedules are done during summer by plotting the schedules on paper or through excel worksheets. That means they will know their exam score on the same day the exam is taken. It will ultimately save time for the school to check the exam papers. Create a networked database connection between the PC’s to handle separated data. To systematically connect the data in the six (6) PC’s, the proponents will create a networked database to store data on only one (1) data storage so that the CIT coordinator will not be having a hard time in collecting information. It will also save time and effort for the remaining process. Create a process for instant retrieval of existing student information during general encoding The proponents will create a function to retrieve the student information. How to cite Intelligent Enrollment System, Papers

Avatar essay free essay sample

This essay aims to identify scenes where ethnocentrism and three related concepts exoticism, primitivism and romanticism. The film Avatar depicts the life of Jake sully, the main protagonist who was brought into the world of Pandora, an alien civilisation, to obtain the valuable mineral known as the unobtainium (Cameron Landau, 2009). He was disguised as a Navi (tall scrawny looking blue humanoids) to infiltrate into their clan to learn the ways and lifestyle of the Navi before betraying them. During his integration in their unique culture, he was exposed to Ethnocentrism, exoticism, primitivism, romanticism. That made him realise the cruelty of humans and their obsession with the precious rock which would shake the balance of Pandora and its people. Ethnocentrism is the thinking that one’s own culture is the proper way of life and that other ways of life are inferior (Lundberg, 2012) . The colonial powers, especially Colonel Miles Quaritch had no dis regard to the life on the planet, considering them as hostile and uncivilized. We will write a custom essay sample on Avatar essay or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page They still continued their quest for the mineral despite acknowledging the fact that the entire planet would be in jeopardy once the sacred trees were destroyed. According to Parker Selfridge, the NAVI people were portrayed as inferior to humans labelling them as â€Å"blue monkeys† (Cameron Landau, 2009), an insult to the Navi race. Exoticism â€Å"involves the creation of another who is strange but at least as important beautiful† (Lutz Colins, 1993). It was also vividly expressed in the world of Pandora, with plants and certain species of creature glowing in the night of the forest. A sight to behold as you could see nature radiating from the darkness of the forest floor. Landscapes also considered being strange in comparison with Earth as mountains seem to be floating on mid-air. This Hallelujah Mountains also known as Ayrum alusing are levitating islands that rely on the magnetic field circulating around Pandora. Analytic description of the film avatar The elements of primitivism are also shown within the society of the Navi clan. Primitivism views other culture as lower on a developmental or evolutionary scale making them look stupid and irrational (Lundberg, 2012). The ingenious tribes are seen as hostile savages relying on bows and arrows as weapons that are considered to be very laid back and ancient compared to humans modern technology of using machineguns. A scene depicting a huge bulldozer with arrows stuck to the wheel also clearly shows the contrast of technology between the humans and the Navi tribes which are primitive. Romanticism which defines as noble savage being one with nature (Lundberg, 2012) is clearly evident in their planet. They are able to relate with nature using their long ponytail like hair as a means to communicate with them. You can clearly see several incidents of romanticism when the tribes connects their ponytail like hair to the creatures . Taming them and finally controlling their movements with their minds. Especially in the scene when Jake was trying to choose his Ikran, a large flying carnivorous creature in the film avatar. There is also another scene with Jake communicating with the spirit tree. Seeking help from Eywa, their goddess whom they believe could stop the war between the humans and ultimately restore balance in the world of Pandora. As you can see the concepts of Ethnocentrism, exoticism, primitivism, romanticism which made Jake Sully realizes the human’s cruel intentions to lay waste in the world of Pandora. During his stay, what he initially thought of them as barbaric and uncivilized has changed during his exposure with the Navi clan. He realized that the Navi are actually civilized and cultured in their unique way.

VirPharms Marketing Plan

Executive Summary VirPharm Company was established in St Petersburg in 2009. The firm is currently engaged in manufacturing of over-the-counter and prescription drugs. The company boasts of a wide range of extremely qualified staff with extensive knowledge in the development of novel synthetic drugs, clinical trials as well as their introduction into medical profession. The main objective of VirPharm is to augment sales volumes and expand the market share of its various products.Advertising We will write a custom assessment sample on VirPharm’s Marketing Plan specifically for you for only $16.05 $11/page Learn More Although the pharmaceutical market is subject to various criticisms from media outlets, the company has numerous competitive advantages that it plans to use in order to prevail over these challenges. For instance, VirPharm recently rebranded BOPREX into RELEVEN to capture new market. RELEVEN will be priced competitively in the OTC marke t in order to gain an upper hand over other competitors. The main target market for this newly packaged drug will be young executives (21-40 age categories) who experience various pains brought about by their busy schedules. The second target market for this product is the older generation (50-75 years) which are still actively engaged in career advancement. Virpharm also plans to employ various channels (i.e. online distribution and office supply stores, and vendor machines) to differentiate RELEVEN from other OTC drugs. The firm expects that RELEVEN will gain 20% of the OTC market share within 24 months after its introduction into the market. VirPharm’s Marketing Plan Current Marketing Situation Virpharm is a medium-sized pharmaceutical company that produces number of over-the-counter (OTC) prescription medicines. The main goal of Virpharm is to expand the market share for its various products. Although the company has achieved remarkable achievements through Hapizine (an a ntidepressant); the exclusive rights for this medicine will expire soon rendering its market share to generic competition. Recently, the company obtained permission to sell BOPREX over the counter as treatment for migraine and general pain (Ferrell Hartline 2010, p.664). According to the latest data, BOPREX is ranked sixth in terms of market share. The Virpharm plans to use this strategic market plan to augment the market share held by this product by launching it via OTC market (Buckley 2004, p.4). The firm aims to leverage BOPREX’s strength in a highly competitive and saturated market to achieve this goal. The main competitors for this product in OTC market include aspirin, nonsteroidal anti-inflammatory drugs (NSAIDs) and acetaminophen.Advertising Looking for assessment on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More One of the major weaknesses in the market is weak product differentiation. As of now, grocer y stores and drugstores are the two main outlets for OTC pain relief. The NSAID marketplace has a number of challenges. For instance, it is currently the subject of media criticism as a result of the adverse heart-related side effects. What’s more, the market is currently saturated by competitors making brand loyalty a seemingly difficult task to accomplish. Nonetheless, Virpharm possesses a number of strengths that it aims to employ to conquer these challenges. For example, the firm has an extremely inspired workforce and a market-leading sales force. In addition, the firm’s cost of production is somewhat lower compared to other competitors in the market (Ferrell Hartline 2010, p.665). Virpharm intends to enter into new markets yet to be explored by their rivals. For example, it plans to rename BOPREX as â€Å"RELEVEN.† The firm plans to competitively price this newly renamed product slightly lower than other rival brands in the market. The main target market for this product will be young professionals (aged between 21 to 40 years) with a principal focus on pain relief attributed to daily overexertion. The firm has also identified the elderly population segment (which is increasing) as another target market. Virpharm aspires to spend much of its efforts to market RELEVEN to the 50-75 years age category. What’s more, the firm aims to use new distribution channels (i.e. online platform and office supply stores) to differentiate RELEVEN from other drugs. Virpharm anticipates acquiring 20% of the market share for OTC pain relievers in a span of two year after the product is launched (Ferrell Hartline 2010, p.665). Marketing Goals and Objectives Virpharm has explicit marketing objective that have resulted in remarkable achievements and which will be employed as the basis for future accomplishments. The principal objective of Virpharm is to develop and expand the sales as well as market share for each drug it manufactures. It is worth mentioning that the pharmaceutical company has produced a number of high quality prescription and OTC medicines that have granted it a substantial market share and brand preference. One of the main goals of any public company is to maximize the wealth of the investors. It is against this background that the main marketing objective of Virpharm is evidently aligned with its mission given that it affects the value of investors. What’s more, the marketing objective (to expand sales and market share) grants Virpharm elasticity to react to adjustments in the external environment as well as the requirements of consumers (Ferrell Hartline 2010, p.665). According to Linn (2010), marketing is a pragmatic discipline grounded on several minor reasoning and concepts. It is a discipline that combines several activities in order to enhance sales volume of a particular product (p.2). Communication is thus a crucial ingredient in this endeavor since marketing applies to branded products on ly (Linn 2010, p.3). There are various theories that organizations employ in their marketing strategies.Advertising We will write a custom assessment sample on VirPharm’s Marketing Plan specifically for you for only $16.05 $11/page Learn More For example, the Transaction Model shows the interactive relationship between the merchant’s offer and the consumer’s perception about the product (Linn 2010, p.24). In other words the main objective of the merchant is offer a product/service that the consumer will perceive it as more valuable than its price tag. On the basis of careful consideration of SWOT analysis, the current main goal of Virpharm is â€Å"to launch and position RELEVEN as the convenient, prescription-strength, over-the-counter pain reliever† (Ferrell Hartline 2010, p.677). The major driving force for this marketing plan is expediency. One of the fundamental demands of consumers for drugs in the OTC market entails e xpediency; regardless of whether the drug is sold via an online platform or retail store. What’s more, RELEVEN possesses distinctive attributes in the OTC market. This will provide consumers the expediency, satisfaction and confidence of obtaining a prescription-strength drug without physician’s direction (Ferrell Hartline 2010, p.677). The first objective of the abovementioned goal is to â€Å"obtain a 20 percent share of the multipurpose pain relief market within two years of launch† (Ferrell Hartline 2010, p.677). While a majority of rival drugs are manufactured and marketed as relief for specific diseases, RELEVEN will be marketed as an all-purpose pain reliever for various ailments such as fever, pains, general aches, migraines and headaches. The targeted market will be young executives who undergo overexertion at workplace (due to noise, computer strain, stress, or tension) or at home (as a result of household chores). The second objective is to â€Å"g arner 20 percent of sales from online ordering system within one year of launch† (Ferrell Hartline 2010, p.678). As RELEVEN continues to gain market share, the accessibility of nonconventional procurement alternatives, such as accessibility from office supply retailers and online ordering will position RELEVEN as a frontrunner in the office environment (Ferrell Hartline 2010, p.678). This implies that online consumers will be able to procure this product from the comfort of their office Target Market, Customer Analysis and Positioning Main Target Market The main target market for Virpharm is made up of men and women in the 21-40 age categories and employed in an office setting. These individuals (with a diverse ethnic backdrop) are located in both metropolitan and suburban regions. They are usually single in their 20s and typically bear children in their 30s. What’s more, most of them posses advanced academic qualifications such as Bachelor’s and Master’ s degrees.Advertising Looking for assessment on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More These individuals earn substantial incomes but have limited leisure time. This market segment embodies an effortlessly identifiable and quantifiable group. This is a considerable consumer segment that is reachable via numerous diverse communication channels. In spite of the fact that young professionals constitute the main target market for Virpharm, the older active adults are the second target market for RELEVEN. This market segment (which comprises of men and women in the 50-74 age categories) continues to expand and is projected to become the biggest consumer of pharmaceutical merchandises in the future (Ferrell Hartline 2010, p.679). Classifying Characteristics Majority of the young professionals in VirPharm’s target market can access web via numerous locations such as home and workplace. What’s more, a number of them have a laptop or home office to work from home. This target group maintains a freestyle lifestyle in which they prolong their working hours for car eer advancement. In addition, they maintain robust social lives that encompass attending social meetings, bars, restaurants and sports events. Given their lifestyle, this target group values expedient access to medications because they have limited time for filling prescriptions or for physician’s visits. In addition, they anticipate swift relief for their ailments. The younger segment of this target is also conversant with internet, mobile phones and pagers hence are used to acquiring information via their fingertips (Smith Zook 2011, p.9). In order to capture this market, it is crucial to allow easy and swift access to RELEVEN (Ferrell Hartline 2010, p.679). This strategy echoes some postulations of Social Cognitive Theory. For instance one of the salient concepts of this theory is an environmental variable (observational learning). This theory creates an environment in which one (marketers) can observe the behaviors of others (shoppers) and gain insight on the consequenc es of those actions (Lefebvre 2000, p.7). The older population target is currently leading an active lifestyle that transcends the normal retirement age. The country’s baby boomers embody a substantial portion of the population and thus a considerable consumer segment. The baby boomers, in their 50s, are still pursuing career advancement. What’s more, many others remain actively employed well beyond 65 years with no prospect of retiring in the near future. The baby boomers also lead active lives such as pursuing primary and second careers, attending social gatherings (i.e. sports events) and redecorating their residential homes through gardening and landscaping (Ferrell Hartline 2010, p.679). With regard to pain relief, the primary target group (21-40 years) hunts for effective pain relief for several symptoms such as hangovers, eye strains and headaches. Given their busy schedules, this cohort seeks prescription-strength drugs that are accessible over the counter. Wh at’s more, the younger group is easily swayed by products that are deemed trendy and popular. On the other hand, the older cohort basically requires less costly but effective drugs. In terms of purchasing habits as well as tastes and preferences, the younger group procures products online on a regular basis. Apart from online shopping, most of them regularly visit local convenience stores to procure products (Shaw Jones 2005, p.249; McNeal 2000, p.10). What’s more, they are ready to pay more in order to save time. On the other hand, given the escalating cost of prescription drugs and healthcare, the older generation seeks less expensive medications as substitute for pain relief (Ferrell Hartline 2010, p.680). As noted above, the primary target is less concerned about price. They are willing to spend an extra coin to get effective drugs. In other words, convenience and effectiveness of a product are the main factors that influence the decision of younger generations t o procure drugs. It is also worthy to note that the primary target group has a tendency of enduring pain rather than treating it. VirPharm’s marketing strategy should thus focus on swaying non-consumers of pain relief drugs by providing an effective option to relief; one that can be utilized expediently on a temporary basis and with negligible side effects. On the other hand, the older group (secondary target market) is price-conscious and likely to procure renowned drugs in the OTC market (Ferrell Hartline 2010, p.680). Product Strategy One salient aspect of RELEVEN that VirPharm will give emphasis to relates to the product’s prescription-strength formula. RELEVEN is an effective cure for migraine headaches, osteoarthritis and general pain relief. The company plans to launch the product in capsule form comprising of single dosage strength. In order to abridge the RELEVEN’s initial offering, the product will presented as treatment for general pain such as arthr itis, migraines and headaches. Subsequent offerings will encompass optional product forms, such as tablets in different dosages. A salient advantage for the company is that RELEVEN copyright protection will run for three years after product launch. This product will thus be protected from generic imitations in the near future. In addition, VirPharm’s exclusive rights to RELEVEN will sustain the product’s initial pricing model during the patent period (Ferrell Hartline 2010, p.681). Product Branding and Packaging RELEVEN is poised to replace BOPREX in the OTC market. This name (RELEVEN) was chosen to cleverly convey its function in offering pain relief. The white capsule (with red RELEVEN inscribed on it) will at first be packaged in three various sizes: an Office Pack containing 250 capsules, Personal Relief pack (100 capsules), and a Trial Pack (10 capsules). Even though other rivals provide bigger packages (i.e. Family packs), VirPharm’s Office Pack is suitab le for office/work settings. Subsequent packaging will contain two capsules (a single-dose) that will be accessible via vending machines in all parts of the United States (Ferrell Hartline 2010, p.681). Product Differentiation and Positioning There are a number of aspects that differentiates RELEVEN product. First, this product will be packaged with an office presence; positioned as the finest remedy for various illnesses prevalent in an office/work settings such as migraines, headaches and eyestrains. The Office Presence will be improved further via online distribution as well as office supply stores. In addition, the product will be differentiated as an e-medicine that is easily available via online platform. It will be marketed as a brand choice for the main target group. The product will also acquire brand loyalty via its coolness factor, prestige and novelty. RELEVEN will be sold together with supplemental products. Nevertheless, given its distinctive attributes, RELEVEN will be sold as a supplemental drug in office supply stores. Apart from close collaboration with other retailers, including Office Depot, Office Max and Staples, the firm will collaborate with producers of explicit product line to display RELEVEN’s free trial packages together with their product offerings (Ferrell Hartline 2010, p.681). According to Lefebvre (2000), there are various marketing theories and model used by organization to position their respective products in the market (p.1). It is worth mentioning that the concept of value exchange is commonly used to describe social marketing programs (Gronroos 2006, p.320). This is because marketing is based on theories that explain consumer behaviors (Lefebvre 2000, p.2). For example, Social Cognitive Theory explains consumer behavior as a reciprocal determinism. In other words, environmental events, cognitive, interpersonal aspects and behaviors all work as interrelating determinants of each other (Lefebvre 2000, p.7). Accordi ng to this theory, an individual behavior is not a subject of intrinsic factors (i.e. an individual is not a product of environment). On the contrary, the theory postulates that an individual has direct control on his/her personal behaviors, what he/she do and the manner in which he/she react to their environment. Thus adjustments in any of these three factors are assumed to bring about adjustments in the other elements (Lefebvre 2000, p.7). Pricing Strategy RELEVEN is aimed at young generations who have expressed (in their shopping behaviors) that price is an irrelevant factor when procuring products. Expediency and status seem to be the crucial factors for this market segment. By marketing RELEVEN as the finest treatment for general pain as well as gaining a substantial office presence, the inexpensiveness of this product will remain the secondary focus of its attractiveness. In spite of the fact that price is not a salient aspect in marketing this product, the company can neverth eless take advantage of its access to less costly raw materials and thus reduce production cost. The pricing strategy, while principally reliant upon vendors, will position RELEVEN as an inexpensive treatment for general pain. Revenues will be acquired via sales volume as well as considerable profit margins. With a Personal Relief pack (100 capsules) priced at $5.63, VirPharm’s projected retail price for RELEVEN will be $8.99. This price is akin to Aleve and Advil and less costly than other drugs used to treat migraines. The Office Pack (250 capsules) and Trial Pack (10 capsules) will have a list price of $8.77 and $0.83 respectively (Ferrell Hartline 2010, p.681). Distribution Strategy VirPharm’s distribution strategy for RELEVEN is multifaceted. During the initial phase, shelf space will be acquired via conventional venues including mass merchandise retailers, grocery stores and drug stores. Nonetheless, the principal distribution channel will be via websites and of fice supply stores. During the growth stage, access to RELEVEN will be enhanced via less conventional locations (i.e. photocopy and shipping centers). This is because the main target group (young active generation) are known to frequent these locations. In addition, the product will be made available via online platforms such as OfficeDepot.com, OfficeMax.com and Staples.com. Firms that procure technological tools and supplies as well as office supplies will be able to access RELEVEN via their regular shopping activities. Another distribution strategy will entail single-dose packages via vending machines located in bowling alleys, golf courses, health clubs, shopping malls and offices. Besides, the firm aims to distribute RELEVEN nationally through online retailers (Ferrell Hartline 2010, p.682). Secondary Target Market Although the company’s secondary market will comprise of many retailers, the key focus will be on acquiring shelf space in online supplies warehouses as well as office supply vendors. VirPharm will also target other businesses (i.e. photocopy and shipping centers). In addition, the firm will also target vending machine services as an avenue to gain direct access to consumers. These merchants are critically needed to help increase sales via enhanced use and visitation of their product offerings. With respect to the vending services, VirPharm’s aim is to augment sales given that profitability is closely related with the quantity of goods sold (Ferrell Hartline 2010, p.682). Product Strategy The all-purpose pain relief provided by RELEVEN echoes the requirements of office supply consumers. For online vendors, providing this RELEVEN as an add-on sale product is an effective way to augment their sales. Given that the drug will be positioned in line with a strong office presence, office suppliers stand to gain immensely from their association with RELEVEN (Ferrell Hartline 2010, p.682). Pricing Strategy The principal pricing strategy is to merge considerable sales volumes and midsize profit margins for profitability. RELEVEN will be presented to vendors at a higher price than aspirin and generics, but at a lower price compared to numerous drugs specifically designed to treat migraines and arthritis. As noted above, the list price offered to wholesalers and vendors for Office Pack (250 capsules), Trial Pack (10 capsules) and Personal Relief (100 capsules) pack will be $8.77, $0.83 and $5.63 respectively (Ferrell Hartline 2010, p.683). Distribution Strategy VirPharm will employ discounts on some of its over-the-counter merchandises as well as slotting charges to acquire shelf space in key merchant stores. These inducements will be removed after RELEVEN gains brand name recognition. The company also plans to introduce free-standing display packs in key retail stores. In addition, point-of-sale exhibits will be presented to convenience stores, shipping and photocopy centers and office supply stores to attract shop pers at the exit points. What’s more, distribution of RELEVEN through vending machines will be subcontracted to a third-party vending supply firm. After the product is initially introduced to the market via both conventional and nonconventional channels, the firm will then adopt online distribution as its primary strategy. Smith and Zook (2011) assert that social media has opened up novel communication channels which offer markers direct access to consumers (p.6). For example, Web 2.0 facilitates communication between marketers and customers (Earls 2002). VirPharm anticipates a 50% increase in online distribution after initial distribution channels have generated brand name recognition. Given that the VirPharm will use its staff as well as consulting company, communication with the supply chain will be done mainly via sales negotiations as well as site visits. A sum of $125 million will be set aside for marketing activities such as trial packages displayed in several retail s tores, consulting services and to meet travelling expenditures of the sales personnel (Ferrell Hartline 2010, p.683). Marketing Implementation In light of the precise direction and focus of VirPharm’s marketing plan, the firm will abide by the initial structural strategy that is rather centralized. This strategy is preferred given that the firm has adopted untried channels. What’s more, the centralized strategy permits efficient utilization of limited financial and human resources. The Senior Vice President of the OTC Division will oversee the overall marketing plan and will serve as a sounding board to get feedback on emerging problems as well as provide assistance in dissipating any conflicts that might endanger the plan. In addition, a senior account administrator from the Consumer Group will oversee the implementation of the marketing plan. He/she will ensure that adequate resources are made available, enlist internal staff, ensure deadlines are met and supervise the completion of the marketing plan (Ferrell Hartline 2010, p.683). Apart from employing internal resources, VirPharm will engage the services of a consulting company that is experienced on procurement, advertising, promotion and online-based selling. Given that the driving force of the marketing strategy is particularly centered on online distribution of REVELEN, several challenges are bound to emerge since VirPharm has never used this channel before (Ferrell and Hartline, 2010, p.683). However, online-based marketing strategy promises limitless benefits in terms of product marketing and distribution. For example, Smith and Zook (2011) assert that social media has heralded a new era of marketing in which consumers are the main focus of organizations (p.4). In addition, social media has granted marketers novel tools that they can use to interact with consumers and encourage them buy their products. Thus, social media has brought about joined-up marketing strategy where the out-bou nd marketing methods (i.e. telemarketing, direct mail, and advertising) is combined with in-bound marketing-in which social media enhances communication between organizations and consumers (Smith Zook 2011, p.4; Ludicke 2006, p.7). As a result, a knowledgeable and skilled staff should be employed to alleviate problems associated with the novel marketing plan as well as to offer general feedback and direction to the project. One of the salient services that the consultant will offer will be scientific study about the purchasing behaviors of corporate shoppers as well as the locations and vendors that are most established and visited (Ferrell Hartline 2010, p.684). A comprehensive list of the implementation process is provided in appendix A. Evaluation and Control To ensure that VirPharm implements RELEVEN’s marketing strategy in an effective manner; relevant procedures must be implemented in order to measures real outcomes of the plan against stated objectives. As mentioned in the previous sections, the main objectives for the introduction of RELEVEN into the over-the-counter market are: (1) attain a 20% of the market share for the all-purpose pain relief in a span of two years after product launch; and (2) acquire 20% of sales from online distribution within 12 months of product launch (Ferrell Hartline 2010, p.684). The first objective will be evaluated through a blend of internal and external (third-party) reports. To be specific, VirPharm will employ the outcomes of Nielsen’s point of sale measurement data to monitor market share as well as sales in terms of merchant type and region. The second objective will be evaluated through a combination of internal sales records of VirPharm and data from partners within the supply chain. The company projects that approximately 9% of sales will be realized from online retail stores such as Amazon.com and Drugstore.com. Another 10 to 12% of sales will be realized from online ordering at conventional re tail stores such as Walgreen, CVS, Wal-Mart, Office Depot, Office Max, and Staples (Ferrell Hartline 2010, p.684). Implementation Timeline Appendix B shows a 3-month plan for the introduction of RELEVEN into OTC market. Given that several activities must be completed (i.e. product artwork and simulation of the website), RELEVEN will not be launched until the first week of June. However, a number of VirPharm’s promotional activities will commence simultaneously during the initial week of sales. These will include website banners, television ads and promotional gifts associated with office supply stores. The final production of the product (RELEVEN) will commence in the first week of May. This will offer adequate supply to retail shelf space and warehouses before product launch. After RELEVEN is introduced into the OTC market, VirPharm expects production to run on an uninterrupted basis. It is worth mentioning that this is merely a 3-month plan given that a number of these act ivities spin around the product launch. However, marketing activities are expected to continue in the future and will be modified on the basis of product demand and efficiency (Ferrell Hartline 2010, p.685). References Buckley, J 2004, Pharmaceutical Marketing: Time for Change, University College Cork, Cork. Earls, M 2002, Welcome to the Creative Age: Bananas, business and the death of marketing, Wiley, Chichester. Ferrell, OC Hartline, MD 2010, Marketing strategy, 5th edn, South-Western Cengage learning, Ohio. Gronroos, C 2006, ‘Marketing Theory: Adopting a service logic for marketing’, Marketing Theory, vol.6 no. 3, pp. 316-313. Lefebvre, RC 2000, Handbook of Marketing and Society, Sage Publications, Newbury Park, CA. Linn, CE 2010, General Theory of Marketing. Web. Ludicke, M 2006, A Theory of Marketing: Outline of a Social systems Perspective, DUV, Gabler Edition Wissenschaft, St. Gallen. McNeal, J 2000, Children as consumers of commercial and Social Product, Texa s University, Texas. Shaw, EH Jones, GB 2005, ‘Marketing Theory: A history of schools of marketing thought’, Marketing Theory, vol. 5 no. 3, pp. 239-281. Smith, PR Zook, Z 2011, Marketing Communications: Integrating Offline and Online with Social Media, 5th edn, Kogan Page, London. Appendix A: Tactical Implementation Activities Appendix B: Product Launch Plan This assessment on VirPharm’s Marketing Plan was written and submitted by user Carley Russo to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Customer vs. Client

Customer vs. Client Customer vs. Client Customer vs. Client By Mark Nichol What’s the difference between a customer and a client? Substantially, not much but as we all know on some level, the exchange of currency for goods and services is more about the style than the substance. Savvy merchants have blurred the distinction in the interests of encouraging business by conferring prestige on potential purchasers. First, word origins: Customer’s root word, custom, ultimately derives from the Latin verb consuescere, â€Å"to accustom,† and the sense of a person who buys something from another perhaps stems from the idea of purchasing as being a habit. Client (the plural can be clients or clientele) also comes from Latin, in the form of clientem, â€Å"follower,† which may be related to the root word of incline. This sense persists in the phrase â€Å"client state,† referring to a nation dependent on another for security or other support. The two terms have traditionally differed widely in usage: A customer is simply a recipient of products or services in exchange for money. Even though the relationship to the provider might be long lasting, the sense is of discrete exchanges. By contrast, a client is engaged in a more qualitative relationship in which the provider generally applies professional skills to offer often intangible commodities such as legal services, insurance policies, and the like. (Another distinction is that a customer is more likely to visit a retail establishment, whereas a client may more easily receive services without being physically present at the place of business. The escalation of mail-order business spurred by online retailing, however, has blurred this distinction.) Because of the greater perceived value associated with provision of professional services, businesses not normally classified as providers of such have taken to referring to their customers as clients. Technically, there’s nothing wrong with that; why shouldn’t an auto mechanic refer to people with car trouble as clients rather than customers? As I mentioned above, it’s all about the prestige: A streetwalker services customers, but an escort sees clients. Synonyms for customer and client are available, but they have their limits: A buyer is someone who pays for something, but the word also refers to someone employed by or otherwise associated with a company who purchases things wholesale to later be sold as is or as part of a retail product by that company. Patron is more limited in connotation than customer or client; it generally refers to someone purchasing an aesthetic experience such as a performance or a meal rather than carting items from a shelf to a checkout stand. It also applies, however, to a supporter (as in â€Å"a patron of the arts†) or a guardian (as in â€Å"a patron saint†). Guest is an elegant way to describe someone acquiring lodging or otherwise remaining on the business premises for an extended time but seems pretentious for other usages. Meanwhile, consumer seems too impersonal and is best reserved for referring, in singular or plural form, to connote a typical person who buys products or services or the general public in that role. Other synonyms such as user (or â€Å"end user†) are highly specific to technological products and services, and yet others are clunky (purchaser, vendee) or describe someone on the way to becoming a customer or client but not yet there (prospect, shopper). Your best bet is to weigh customer and client and, with candor, determine which is more appropriate for the context. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:25 Subordinating ConjunctionsList of Greek Words in the English LanguageIs "Number" Singular or Plural?

Definition and Properties of Metallic Bonding

Definition and Properties of Metallic Bonding A metallic bond is a type of chemical bond formed between positively charged atoms in which the free electrons are shared among a lattice of cations. In contrast, covalent and ionic bonds form between two discrete atoms. Metallic bonding is the main type of chemical bond that forms between metal atoms. MARK GARLICK/SCIENCE PHOTO LIBRARY / Getty Images Metallic bonds are seen in pure metals and alloys and some metalloids. For example, graphene (an allotrope of carbon) exhibits two-dimensional metallic bonding. Metals, even pure ones, can form other types of chemical bonds between their atoms. For example, the mercurous ion (Hg22) can form metal-metal covalent bonds. Pure gallium forms covalent bonds between pairs of atoms that are linked by metallic bonds to surrounding pairs. How Metallic Bonds Work The outer energy levels of metal atoms (the s and p orbitals) overlap. At least one of the valence electrons participating in a metallic bond is not shared with a neighbor atom, nor is it lost to form an ion. Instead, the electrons form what may be termed an electron sea in which valence electrons are free to move from one atom to another. The electron sea model is an oversimplification of metallic bonding. Calculations based on electronic band structure or density functions are more accurate. Metallic bonding may be seen as a consequence of a material having many more delocalized energy states than it has delocalized electrons (electron deficiency), so localized unpaired electrons may become delocalized and mobile. The electrons can change energy states and move throughout a lattice in any direction. Bonding can also take the form of metallic cluster formation, in which delocalized electrons flow around localized cores. Bond formation depends heavily on conditions. For example, hydrogen is a metal under high pressure. As pressure is reduced, bonding changes from metallic to nonpolar covalent. Relating Metallic Bonds to Metallic Properties Because electrons are delocalized around positively-charged nuclei, metallic bonding explains many properties of metals. ImageGap / Getty Images Electrical Conductivity - Most metals are excellent electrical conductors because the electrons in the electron sea are free to move and carry charge. Conductive nonmetals (e.g., graphite), molten ionic compounds, and aqueous ionic compounds conduct electricity for the same reason - electrons are free to move around. Thermal Conductivity - Metals conduct heat because the free electrons are able to transfer energy away from the heat source and also because vibrations of atoms (phonons) move through a solid metal as a wave. Ductility - Metals tend to be ductile or able to be drawn into thin wires because local bonds between atoms can be easily broken and also reformed. Single atoms or entire sheets of them can slide past each other and reform bonds. Malleability - Metals are often malleable or capable of being molded or pounded into a shape, again because bonds between atoms readily break and reform.  The binding force between metals is nondirectional, so drawing or shaping a metal is less likely to fracture it. Electrons in a crystal may be replaced by others. Further, because the electrons are free to move away from each other, working a metal doesnt force together like-charge ions, which could fracture a crystal through the strong repulsion. Metallic Luster - Metals tend to be shiny or display metallic luster. They are opaque once a certain minimum thickness is achieved. The electron sea reflects photons off the smooth surface. There is an upper frequency limit to the light that can be reflected. The strong attraction between atoms in metallic bonds makes metals strong and gives them high density, high melting point, high boiling point, and low volatility. There are exceptions. For example, mercury is a liquid under ordinary conditions and has a high vapor pressure. In fact, all of the metals in the zinc group (Zn, Cd, Hg) are relatively volatile. How Strong Are Metallic Bonds? Because the strength of a bond depends on its participant atoms, its difficult to rank types of chemical bonds. Covalent, ionic, and metallic bonds may all be strong chemical bonds. Even in molten metal, bonding can be strong. Gallium, for example, is nonvolatile and has a high boiling point  even though it has a low melting point. If the conditions are right, metallic bonding doesnt even require a lattice. It has been observed in glasses, which have an amorphous structure.

Before and After School Care Program Essay Example | Topics and Well Written Essays - 1000 words

Before and After School Care Program - Essay Example Before and After School Care Program At present, many parents are able to give care to their children before going to school and after coming home from school. However, due to the financial crises that have been hitting the country for a long time, the number of children whose parents are both working to fulfill financial needs of the family, including single parents that also work, has increased up to 62% (Theobald, 2000). This shift also caused the changes in the people who interact and care for children, and mostly these are non-family members such as nannies or baby-sitters, school teachers, child care center workers and before- and after-school care providers (Sonenstein, Gates, Schmidt, & Bolshun, 2002). The before- and after-school programs provided education and care for children in an effective way so that parents would be able to work and add to the financial stability of the family, and for the children to have an enhanced development of their social and academic statuses (Blau & Currie, 2006). It was also reported that such programs that were designed to provide adult supervision to children by as much as two hours a day on average, depending on the age of the child. These activities are seen as extra-curricular activities that provide enrichment to a child’s development (Kleiner, Nolin, & Chapman, 2004). While most young and preschool children are sent to public day care centers or made prior arrangements to schools for extra-curricular activities by their parents, some companies also started offering child day care centers and other before- and after-school programs for working parents’ children, for their peace of mind during work hours (Working Mother, 2003). Companies are also able to assist working parents of school-aged children by providing flexible work hours and even working at home in order for them to be able to both work for financial stability as well as to be able to supervise their children’s growth and developme nt. Another example on how companies are able to help working parents is by providing parental leave privileges for those who just had a baby either by birth or through adoption. Such benefits offered by the employers not only increase the morale of their employees, but also gives the company a good public image, which in turn could increase their workforce and decrease worker turnover (US Department of Labor, 1994). An example of a company that gives its parent employees a chance to work for longer hours with less hassle is Intermedics Co., whom in 1979 built and opened a high-quality child care center in Freeport, TX. Even if there is a charge of $15 a week for full-time child care, the job turnover rates decreased up to 37% and the reduced absenteeism resulted in the company saving more than $2 million for the first two years (US Department of Labor, 1994). Some companies do not provide child care services, but are able to assist their working parent- employees through other mean s. A center for mildly ill children named Chicken Soup collaborated with employers in such a way that employees who brought in their children to the center instead of letting them stay at home were still able to go to work due to the proximity of the center to the workplace. Absenteeism was reduced and the employers were able to save up to 85% of the cost of having an absent employee (US Department of

John F Kennedy Research Paper Example | Topics and Well Written Essays - 1500 words

John F Kennedy - Research Paper Example John on one hand was a Boston mayor from 1906 to 1908 while Patrick on the other hand was a senate representative for Massachusetts in 1892. This may be noted as a contributing factor towards the rise and success of John Kennedy and some of his brothers in American politics (Weber 26). During his childhood, Kennedy is said to have suffered normal ailments such as chicken pox, measles and other infections that affect young children but of significance is that he was diagnosed with a rare scarlet fever infection when he was 3 years old. The infection is said to be one of the most dangerous and communicable diseases and this worried his parents a lot, especially his father, who went to the extent of promising that he would donate half of his had earned savings to charity if his son recovered from this condition. However, Kennedy was a fighter and to the surprise of many, he was able to overcome the threat within approximately three months and true to his word, Kennedy’s father fu lfilled his promise by donating more than half of his entire savings to charity (Thomas 17). The Kennedy family lived in Brookline until when he was 10 years old after which they moved to New York City especially due to the success his father had in business, which made it possible to relocate to a larger and spacious house. During the 10 years before relocation, Kennedy had attended 3 schools which were; Edward Devotion School, Noble and Greenbush Lower School, and the Dexter School, where he completed his 4th grade. Once in New York, he was enrolled into Riverdale country school, where he studied up to the 7th grade after which, he joined the Canterbury school for his 8th grade (Thomas 31). Reports indicate that Kennedy was a bright student, obedient and though he was small in size, he always was courageous and determined to excel in all areas. This was however a challenging task especially since he was an Irish catholic and this did

Multi-Cultural Paper Essay Example for Free

Multi-Cultural Paper Essay Introduction Finding a â€Å"multicultural† experience that brings me out of my comfort zone is something I found difficult. I moved to the city but am a small town girl at heart. I grew up riding a dirt bike, partying in fields, listening to country music, and hosting birthday parties that my friends and I built tree forts at. My first vehicle was a rear-wheel drive manual Chevrolet pick-up truck that I had to put weight in during the winter so I would not slide across the road. I lived on 140 acres of land, and the closest town was 15 minutes away. Since then, I have moved to the city and began, enjoying the convenience of everything like, bringing clothes to the dry cleaners, riding my bike to work, and preferring to lounge by the pool on a summer day, rather than explore like I used to. In college, I studied abroad in Scotland for a semester and had the opportunity to travel around Europe to England, Switzerland, Spain, and France. This experience exposed me to a number of different cultures, currencies, and experiences. It was the highlight of my college experience, but I became extremely homesick after a month and a half and, since then, have had no desire to visit anywhere abroad for longer than a couple of weeks. In addition to being familiar with both the small town and city lifestyles,not many things turn me off or make me uncomfortable. On the other hand, because I come from a small town, there are a few things I am unfamiliar with. I am not as familiar with different races or cultures, the wealth and fashion that comes with living near city suburbs, or the religion of anyone who isn’t Catholic. This is excluding the Europe experience, when I spent most my time in English speaking Scotland. Because of this, I chose three events that would expose me to new things in each one of those categories. Event #1: A Brazilian Carnival The first event took place at the Fine Line Music Cafà © in downtown Minneapolis. Classmate, Sarah Holman and I went to a Brazilian Carnival. I was interested in this sort of event because, in college, I worked at Afton Alps Ski and Snowboard, where they had a Brazilian exchange program and brought a number of Brazilians up for the winter to work. They became the best part of working there most years because they were so much fun and lived life to the fullest during their time in the United States. The event was fun, colorful, active, and something I had never been to before. There were dancers, drummers, people dressed up in costumes, and a band. After the introduction of drummers and dancers, a band began to play. Since we chose to attend on a Sunday afternoon, it was more of a family function but, if we had decided to attend on the Friday or Saturday evening before, I imagine the setting would have become a little wild after a few drinks because the music was so much fun. Instead, kids, parents, and couples were out on the dance floor dancing away innocently. When looking at what I know personally about Brazilians and comparing it to the event, it is clear that they typically like to have a good time. Their music is good, the people are often good looking, and they are extremely passionate about where they come from and their culture. My behaviors will not change in the workplace because of this event but the carnival did confirm the impression I had of Brazilian culture. Event #2: Omaha Fashion Week The second event took place in Omaha, Nebraska, where my youngest sister now lives. Once we found out that she would be walking in two of the shows, on both Friday and Saturday night, my mom, sister, her husband, and my boyfriend and I began planning our trip right away. When planning for the shows, I had no idea what to expect. I have never been to a fashion show, know nothing about fashion and, most importantly, I had no idea what to wear! Going into the first night we had been traveling all day, were hungry, and the guys weren’t around yet to stay at the hotel and babysit so we had to bring my two-year old nephew. One of the things that I am most insecure about is not knowing what to do and, worse, looking like I do not know what to do, in any given situation. To explain, I am always tentative to try new restaurants because I know that each one has a different culture that I may not fit in with. The way they do things, like the way one orders, dresses, and acts, are always altered. This doesn’t mean I avoid the experience but, when deciding to go somewhere new, I always get a nervous feeling with some immediate regret, wishing I had chosen to go somewhere familiar. This is something I am working on because, every time the experience is done, I’m glad it happened and always want to try something else new as soon as possible. This is how I felt going into Omaha Fashion Week. This time, I was more excited to see my sister but, since I was with my mom, sister and a two-year old at an adult event, and since they also had no clue what was going on, I was mortified. The first night felt like a warm-up, and I began to understand the scenery, people, what was happening, and everything else that was going on. There were individuals who were much more casual looking than me, but there also many who were more dressed up. By the end of the night I felt like I could pick out the more important faces by just looking around the crowd. My method probably wasn’t very accurate, but it led to some excellent people watching. The second night was a girl’s night, consisting of my mom, sister, and me. We were able to leave the boys and nephew at the hotel for the evening. Learning from the first night, we showed up right when the event was supposed to begin, which means that we only had to wait half an hour for the show to start, instead of an hour, like the night before. We made sure to get some pictures on the red carpet and relax while enjoying a couple drinks in advance. The challenge for me going into this event was having to go somewhere new, where I had no idea what the culture was going to be like. When looking at the event in a professional context, I was intimidated, going in, by those whom I thought were â€Å"better† than me. Meaning, those who know fashion, have money, status, and the wealthy (not so nice) personalities you see on teenage television shows. I did not encounter any of these stereotypes when at the event. Everyone seemed to be enjoying themselves and not judging, as I would have thought. This makes me think of those who are more successful and intimidating than I in a professional environment. As I have always been taught, treat others as you would like to be treated. This is something I will remember in the workplace for future reference. If I go in treating someone with the respect I would like to get in return, chances are they will treat me with the same respect. I feel that going to this fashion show cemented this lesson for me. I need to not concentrate on my insecurities as much, and, instead focus on treating everyone the same. This event did not confirm the stereotypes I had imagined like everyone being snobby, rich, and over the top. Looking back on the weekend, I think of it as one of the best times I’ve had yet for year 2013, all because I stepped out of my comfort zone. Interview #1 In attempt to deepen the Omaha Fashion Week experience, I interviewed a friend’s sister, Michelle Olson, who is an extremely successful plus size model, living in New York City. Michelle has experienced a much different lifestyle that is very foreign to me; one that I can relate to class and to the multi-cultural experience above. I was able to ask the questions and get the answers below: Michelle Olson Interviewee #1 Michelle Olson Interviewee #1 Q: In class we talked a lot about one’s personal brand. As a model, I assume your personal brand is extremely important and somewhat determines your reputation in the industry. Is this true? Do you have any examples of this you can expand on? A: Personal brand is important in modeling because we have to show our personality somehow with only a few minutes. So its important to just be yourself and wear what you like. A lot of clients are particular about a models personality because they want to show their brand a certain way and target a certain customer. We also cant be too eccentric or too trendy because some clients are just looking for a blank canvas and one that they know their clothes will look good on without being too distracted by the person and their own style. Q: In the business environment one usually has to work hard to advance or know someone to get ahead. Is this true in modeling as well? How do you climb in your industry? A: Eventually a model can [achieve this ] by booking big clients and then having them like you enough to re-book you again. People and clients also tend to take notice, usually if a model books editorials in big magazines. Q: Is it difficult to keep your values in this industry? Is it difficult while keeping a positive image for yourself amongst peers? A: I have been lucky so far in my career in that I have only had good experiences as far as boundaries and my personal values go. Everyone I have worked for have been very respectful and professional. Its important to have an agent that cares about you and will only send you out to legit, professional companies. Q: We also discussed virtual groups/communication in class. Is this a common form of communication in this industry or is it usually easier to do things in person? A: Email is a very important communication tool in my industry. Most of my communication with my agents is by email. All my job details are always emailed to me before the job. When I am in New York, I usually have to actually go in and see and talk to the agents in person at least once a week, sometimes more. Castings however are always in person. They are usually just quick little interview type things where you go and meet the client, have them look at your portfolio, and sometimes maybe take a couple pictures and try on some clothes. If you are unable to see them in person then our agents usually just send our portfolio for them to look at. Q: With the perspective of models being stick thin, does this pressure you to be this way? A: Working as a plus size model is another world than working as a straight size (0-6) model. Plus size is usually like a size 12, so we still have to stay around that size. We still eat very healthy and exercise so that we have good skin and feel good, etc. However, most of us are at our natural size, and therefore theres a lot less stress about size. Its great! Q: Are there â€Å"leaders† in your industry? Or are they always changing because your jobs are always changing? What is that like? A: Our agents are like our bosses. They get us our job so its important to have good relationships with them. We have three of them, and they are all cool and friendly so its quite nice! Obtaining this information from Michelle has provided me with interesting insight on a completely different business environment, than of the corporate life I am used to. Event #3: Scientology Church Tour My third event was a tour and question and answer period at the Saint Paul Church of Scientology. I went to this with three classmates, Sarah, Cody, and Andrea. As mentioned at the beginning of this paper, I am not familiar with many different kinds of religion, beside Catholicism. Through Tom Cruise, I have heard a lot of wonderful things about Scientology. I have also heard the opposite about the religion from his ex-wives. From what I was told, saw, and learned, the experience had a positive impact that made me curious and left me wanting to learn more about the religion. The interesting part about the church is that it focuses on the here and now, versus the Christian religion where their beliefs are based on the Bible, which is many centuries old. The self-guided tour consisted of watching videos to obtain information about the religion. There were different categories, so we could watch the topics we were most interested in. After watching a couple of videos, we felt it would be most beneficial to speak to the tour guide and ask questions about her experiences. From her answers, I gathered that Scientologists like to help people. If you are having troubles in your marriage or need help finding where to go in life, you can join counseling groups. If there is a natural disaster in the world, Scientologists will travel to the location and help out where they can. The part that interested me most is their passion to help individuals with any issues that individual might be having. In a book recommended by Andrea that provided an opposite perspective of Scientology, Jenna Miscavige Hill writes about her â€Å"secret life inside scientology and her harrowing escape† (Beyond Belief, Cover). This is something I wish I would have known about before going into the tour because I would have asked questions in regards to this book. In the book, Jenna explains about her life as a member of the Sea Org, the church’s most devoted core group of Scientology. She describes how she was sent away as a child to receive an education in Scientology, the manual labor she was forced to perform, and the coercion she faced from officials. Nothing about children being sent away to Scientology school was brought up or asked about throughout our time at the Church. After reading the 10 Juiciest Bits about Scientology from Jenna’s book, it made me think twice about what I found out while at the church. Hearing both the positive and negative sides of Scientology will not change the way I act in a professional environment because, knowing both sides of the religion will not diminish the respect I have for other’s personal religious choices. I think the main challenge for the Church of Scientology is the extreme difference in viewpoints you can have on the religion. Those who are Scientologist think it’s the most wonderful thing, but those who know about it and have gotten out have nothing good to say about it. Interview #2 The second interview I conducted did not relate to any of my multicultural experiences, but was instead with a coworker, Violet. Violet is from Uganda, Africa, and came to the United States in January 2000 to attend school at the University of Minnesota. Violet’s experience relates to the â€Å"Chimamanda Adichie: The Danger of a Single Story† video watched in class. Violet Interviewee #2 Violet Interviewee #2 Since this was an in person interview, not many structured questions were asked. Instead, there was a lot of back and forth conversation, unlike the interview with Michelle. When explaining her experiences growing up, Violet made a point on how the way she was raised and lived is only one view, and not everyone was able to live the way she did. Violet comes from a very successful family. She explained how she lived a very privileged life, in Uganda, and does not know what poverty is when asked about it. When her family came to Minnesota, they brought their maid with them, which is not common for many when traveling to the States. Violet came on a student visa. Due to the fact that she was from out of the country, she had to pay almost three times more per semester than most students attending the university. This is something her father paid for so, unlike me and many others, she graduated with no student loans. I asked Violet about the manifestation of personal brand of Africa and she explained that it is very different. One in Africa is unable to choose their personal brand. When interviewing for positions, the question is always, â€Å"Whose son or daughter is that?† not â€Å"How smart or qualified are they?† In Uganda, there is a strong British influence, so class and tribal system is what makes you who are you. It is all about whom you know or who you are related to. Violet never professionally worked in Africa, but states that one’s choices are limited regarding what they can decide to grow up to be. You either plan to be a doctor, lawyer, dentist, or anything else with a designate d path. There are few opportunities and many talents are wasted. Marketing or human resource careers aren’t options or even thought about in Africa when choosing an education path. When Violet came to Minnesota to begin school, she had it in her mind that she was going to become a lawyer. Not until she was almost done with her Bachelor’s degree did she begin to realize that becoming a lawyer was maybe something she didn’t actually want to do. She went on to complete her MBA, with the mind set of beginning to work toward a law degree. She is now a Senior Human Resources Recruiter, and sometimes wishes she had received her Bachelor’s degree in Marketing or Communications, instead of Business, realizing that she was still living in the African career mentality when choosing her education. While people in the US think that an 8% unemployment rate is high, Africa has over 50% unemployment. This is partially because there are not enough businesses to employ everyone. Unlike in the US, there are no government services to help the poor. There is also not as much access to goods like in the US. Not everyone has the convenience to go to stores like Target or Wal-Mart. Lastly, when asked if people treat her different based on what the average American knows about Africans – that they are poor – she admitted that people sometimes do. Some are surprised to learn that she speaks English very well, others reject her when they realize that she is not a suffering African, and the black community does not always accept her as black. She has wondered if she had come over as an African refuge; how things might be different in the way people treat her. The interview with Violet was a further look into what I don’t know about Africa. It gave me knowledge and taught me never to judge based what I see on television or read in books. As Violet made clear at the beginning of our interview, she has only one view point regarding Africa, and not everyone was raised like her. This reminds me to never judge when only hearing one side of the story. This is a lesson that can be brought into the workplace every single day. The two interviews and three multi-cultural experiences opened my eyes to things I would never have known about. I learned about what it was like to attend a fashion show, a different culture, and religion. These experiences changed the way I look at life and the way I approach professional environments. Due to this project, I will search for new experiences that will bring be out of my comfort zone, just like the activities above. References Adichie, Chimamanda, perf. Chimamanda Adichie: The danger of a single story. 2009. Film. March 2013. http://www.ted.com/talks/chimamanda_adichie_the_danger_of_a_single_story.html. Fallon, Kevin. 10 Juiciest Bits From Ex-Scientologist’s Tell-All ‘Beyond Belief’. (2013): n. page. Web. 22 Apr. 2013. Miscavige Hill, Jenna. Beyond Belief: My Secret Life Inside Scientology and My Harrowing Escape. 1. 1. Harpercollins, 2013. 404. Print. Nassalo , Violet. Personal Interview. 9 Apr 2013. Olson, Michelle. E-mail Interview. 4 Apr 2013.

Depicting the Various Traits and Characteristics of Leadership in Liter

Depicting the Various Traits and Characteristics of Leadership in Literature When discussing any triumphant or flourishing organization or institution, the main attribute which will always surface when examining the true fabric of what allows a particular organization or institution to excel, will always be leadership.   Ã‚  Ã‚  Ã‚  Ã‚  Leadership is portrayed at its pinnacle in William Bratton’s Turnaround, Rudolph Giuliani’s book Leadership, Oren Harari’s book The Leadership Secrets of Colin Powell, and David Lipsky’s book Absolutely American: Four Years at West Point. In each of these works, the author does an exceptional job of depicting the various traits and characteristics necessary for being a powerful and effective leader.   Ã‚  Ã‚  Ã‚  Ã‚   William Bratton, born and raised in Boston, was appointed as New York City’s new police commissioner by Mayor Rudolph Giuliani on December 2, 1993. William Bratton was a leader who spent his whole life turning around low-performing, dysfun-ctional police departments. It was his specialty and it soon became his trademark. Bill Bratton hit the ground running as the commissioner of police by implementing several policies and visions that he had, that many believed would be unfathomable in policing. His goals were revolutionary and unprecedented and would not be possible to achieve if not for his incredible leadership ability. His ability as an effective leader allowed him to select intelligent, experienced, and quality individuals who shared identical beliefs and visions as he did. Any leader would agree that anything is possible through optimism, intelligent planning, and preparation, but nothing is possible if your chosen â€Å"executives† lack the leader’s confid ence to operate freely and carry out the organization’s ultimate goals. Bratton was a believer in Theodore Roosevelt’s ideology that â€Å"the best executive is the one who has sense enough to pick good men to do what he wants done, and self- restraint enough to keep from meddling with them while they do it.† Bratton was a master motivator. His optimism rubbed off on everyone around him and this reflected their performance. He had a belief that â€Å"leadership is the ability to enthuse and encourage the people in your organization so highly that, whatever idea is put into action, they embrace it so fully they forget the genesis and assume it was their own† (Bratton pg.155). This was Br... ...spects of what makes up an effective leader, it is clear that there cannot be one clear- cut and dry definition of what a leader is. A leader is a make up of many different attributes and qualities. An effective Leader encompasses all of the attributes which go along with facilitating ideas and allowing an organization to grow and flourish, as well as inspiring and motivating those he or she oversees to do the same. A Leader has the ability and almost the reflex action to surface when it is time for a difficult task to be accomplished or a difficult decision to be made. Leadership may be a type of management but a manager is not always a leader. â€Å"Leadership is the art of accomplishing more than the science of management says is possible.† Works Cited   Ã‚  Ã‚  Ã‚  Ã‚  Bratton, W., & Knobler, P. (1998). Turnaround: How America’s Top Cop Reversed the Crime Epidemic. New York: Random House Press.   Ã‚  Ã‚  Ã‚  Ã‚   Giuliani, R.W., & Kurson, K. (2002). Leadership. New York: Hyperion Press.   Ã‚  Ã‚  Ã‚  Ã‚   Harari, O. (2002). The Leadership Secrets of Colin Powell. New York: McGraw- Hill Press.   Ã‚  Ã‚  Ã‚  Ã‚   Lipsky, D. (2004). Absolutely American: Four Years at West Point. New York: Vintage Books Press.

Herbal supplements Essay

A survey conducted in the United States in 2002 revealed that approximately 38 million people were using herbal and dietary supplements, citing them as important for their health, yet only about one third of them had reported the usage of these herbal products to a qualified medical practitioner. Estimates from other reports suggested that approximately 25% of those seeking medical treatment for serious medical conditions were also using ‘unconventional’ treatment which they rarely reported to their doctors. Herbal and dietary supplements have become readily available and can be purchased in almost all retail outlets. This makes it easy for patients to use them without supervision from a qualified medical practitioner (Medscape Today, 2007). Most people tend to think that since herbs have been obtained from nature, they are automatically safe. But is this really the case? True, some of these products may be consumed without occasioning any harm to the body but some may contain contaminants that may lead to medical complications and even death. For this reason, it is important that the US Food and Drug Administration regulate these herbal supplements for safety and efficacy (Finkel & Pray, 2004). Concerns arising from use of Herbal supplements The use of herbal and dietary supplements is not under regulation by the US Food and Drug administration. This is very dangerous since it means that these products have not been tested for purity and potency yet they are being consumed by humans in large quantities every day (Medscape Today, 2007). Many plants are quite toxic depending on the climate as well as the condition of the soil where they were grown. The FDA warns that most of the herbal products which are marketed have not been tested and do not contain any information on their toxic content. Thus, while most users may escape injury, there have been some isolated reports of some people dying or incurring grave injuries as a result of using herbs (Finkel & Pray, 2004). Other than the natural toxicity which may be present in plants, it has also been reported that the preparation of these herbs is questionable. Medscape today reports that some of the prepared herbs have been found to actually contain prescription drugs and worse still, heavy metals. These products are never labeled as part of the ingredients and this poses a risk to those who consume them. The danger here lies not only in the fact that these contaminants may cause toxic poisoning to the patients but also in the fact that some patients are allergic to certain products and may consume them without knowing, thus endangering their lives (Medscape Today, 2007). Currently, the labeling of products from herbs is under the regulation of the Dietary Supplement Health and Education Act. Manufactures of herbal products are required to make general statements on the safety and efficacy of the product. This includes a compulsory statement that disclaims the product from diagnosis, prevention or cure of any disease. Unfortunately, these labels have been designed to promote the use of the product but do not really give the consumer any concrete information on the nature and content of the product. If the FDA is mandated to regulate these products, they will be able to place more necessary information such as side effects and contraindications so that the users know what to expect. This will also put herbal products in the same category as prescription drugs which might probably make the users more inclined to report the usage of these products to their physicians (Medscape Today, 2007). Another issue that raises concerns on the efficacy and safety of the herbal supplements is the fact that no testing or quality control is performed on them prior to being sold in the market. As such, a consumer cannot really be sure if the supposed ingredients that the manufacturer claims to be the contents are actually there or if the product can actually perform the healing wonders that it is purported to. Other than the obvious rip-off, this issue presents concerns over the overall safety of the product (Finkel & Pray, 2004). In deed, the effects of no FDA regulation on herbal products have been seen in the ban on some of the herbal supplements such as those containing ephedra whose usage had resulted in adverse effects on the cardiovascular system in patients. Another product, Kava, was also prohibited due to worries on hepatotoxicity (Medscape Today, 2007). It is rather unfortunate that the FDA can only act against the use of herbal supplements as they evaluate them case by case. In the event that a product has brought about serious injury, investigations will not occur unless there are many other similar reports. This is rather dangerous because by the time the FDA reacts; many people could have been permanently injured or killed as a result of using the product, a situation which could have been easily avoided if the products had been suggested to quality control and analysis. Prevention is always better than cure and mandating the FDA to regulate herbal products will not only go a long way in improving the quality of these products but is also bound to save many lives (Finkel & Pray, 2004). Evidence supporting lack of Safety and Efficacy in Herbal Products There are very many herbal supplements which are available in the market and which are purported to heal a variety of ailments ranging from the common cold to more serious illnesses such as cancer. Some have been successful in healing these ailments but there are those which have failed in achieving this goal. Other than the above mentioned herbal products, Ephedra and kava whose usage was banned due to the danger posed to the users, there are other products which also exhibit the same concerns. Serious reactions to some herbal supplements purchased over the counter have also been recorded with permanent injuries and even death. A case study by Marks (2007), researches on the effects of Tricana which was sold as a herbal supplement to the user and had been hailed for promoting good effects to one’s metabolism which included, loss of weight and the enhancement of energy. Mark focuses on a patient who developed dilated cardiomyopathy after ingesting this supplement, a potentially fatal condition. In deed, the use of this product did not promote the much hailed beneficial effects but instead caused insomnia, nervous conditions and diarrhea. The FDA withdrew Tricana from the market in the year 2000 as a result of these safety concerns (Marks, 2007). Other products include Chaparral which was purported to be a blood purifier as well as a cure for cancer and has also resulted in adverse reactions. It has caused very many cases of liver and kidney related conditions and actually left one patient in need of a liver transplant. Apparently the research on this product has found that the use of chaparral has no benefit whatsoever on the body and pharmacist were advised to inform consumers against using this product (Finkel & Pray, 2004). These are just a few examples of the dangerous effects that over the counter herbal supplements have posed to their users. Thus, one cannot help but feel that some form of regulation by the FDA will have prevented such occurrences. Granted, some herbal products have a record of success. But it is precisely due to the other dangers posed by the other supplements that the US Food and Drug Administration should regulate the use of these products. Right now, the reaction of the FDA is more reactive than proactive; removing herbal supplements from the market only after they have occasioned some serious harm to the user. America cannot afford to have knee jerk reactions to matters that concern the safety of the public. Conclusion While we advocate for the FDA to regulate the use of these products so as to promote their safety and efficacy, it will also be in order to engage in some form of public awareness so that the consumers can know ways in which to check for the safety of the herbal supplements. If they have to buy these products, they should be encouraged to purchase them from pharmacists who are more inclined to give them correct information on the product efficacy. Other sales agents are more inclined to make misleading statements on the product so as to make a quick sale. Above all, it is essential for consumers to be encouraged to report the usage of any of these herbal supplements to their physicians especially if they are taking other medication to prevent any adverse reactions as some of these drugs may not interact well (Finkel & Pray, 2004). ]

International Accounting Harmonization and Assess

For decades, entities across the world have been using a range of different accounting standards derived from various accounting models. Weber (1992) states that there have historically been four accounting standards models from different areas of the globe: the United Kingdom, Continental Europe, the United States and Latin America. These variations in standards create a number of issues for users of accounts, including those preparing, consolidating, auditing and interpreting. For example, an investor needs to be able to understand and compare financial statements in order to gain confidence to buy shares in a business. It is believed that harmonization of accounting standards can eliminate these issues by â€Å"increasing the compatibility of accounting practices by setting bounds to their degree of variation† (Nobes and Parker, 2008, p75). Organisations such as the International Accounting Standards Committee (IASC) have formed with this objective in mind, but their success has been limited. It is claimed by a number of sources that international accounting harmonization will bring a number of benefits to stakeholders. Roberts, Weetman and Gordon (2008) claim that harmonization would eliminate dual reporting costs for multi-national companies. Regulators of a foreign stock exchange may require statements to be adjusted in order to match the local standards or at least produce a reconciliation statement highlighting the variations in standards. Harmonization would remove this problem and ensure all statements are valid worldwide. However, less developed countries will predictably have less influence on the standards that are put into place. The principles may not be appropriate for these nations, especially if they have a developing economy or no capital market transactions (Larson and Kenney, 1995). The lack of worldwide accounting harmonization can also hamper investors. Miles and Nobes (1998) state that whilst standards are varied, professional fund managers find it difficult to understand statements prepared in certain countries. Investors often avoid trading in these companies, potentially leading to them missing a profit making opportunity. Harmonization of standards would reduce the chances of misunderstanding, thus reducing the likelihood of poor decisions being made (Roberts et al, 2008). Although comparability may be improved, other features of a business may be hidden, such as the differences in business activity. The original changeover to the new standards may also cause confusion for newly adopting nations, especially if the standards are viewed to be decreasing the accuracy of the company accounts (Barth, Clinch and Shibano, 1999). In each country of the world, accounting standards need to be set either under law or by an independent body. This means that various costs are generated in order to implement and monitor standards. If certain countries are implementing practices that are similar or even the same as another country, it makes little sense for both nations to be incurring these costs (Roberts et al, 2008). Although global standards would minimise these implementing related costs, they are not relevant for companies only operating in one country. There is also a danger that, if one body monopolises standards, the quality of practices will reduce because of a lack of competition from other accounting bodies (Sunder, 2002). It is claimed that international accounting harmonization would enhance the global economy by providing a â€Å"level playing field† (Weber, 1992, p1). Those regulating and auditing accounts will all gain access to the same information, enabling a smoother evaluation process. Without free trade, international standards would allow trade restraint systems to be exact, reducing the risks for those involved in trade (Weber, 1992). However, Goaltz (1991) argues that such benefits may not be achieved. A strong global market already exists and has developed without harmonized international standards. Elimination of capital controls and improved communications have increased the money available to businesses and the worldwide market is likely to continue to grow in size. Another group that would benefit from harmonization would be the tax authorities. Profit measurement often varies between countries, making it very difficult for tax professionals to measure income and calculate tax. However, the tax authorities have themselves have reduced harmonization by allowing last in first out (LIFO) for the purposes of tax in the US, which is not allowed in other countries such as the UK. Deferred tax has also been allowed in Continental Europe, which is not the case in other nations (Nobes and Parker, 2008). The IASC was formed in 1973 by accountancy bodies from all over the world. The committee’s objective is to â€Å"work generally for the improvement and harmonization of regulations, accounting standards, and procedures relating to the presentation of financial statements† (Murphy, 2000, p 472). The body has since restructured and became the International Accounting Standards Board (IASB) in 2000. The standards set by the board have gone some way to achieving the desired objective, but there have been a number of barriers that have prevented true harmonization (Street and Shaughnessy, 1998). Accounting standards need to match the environment they are employed in and this is difficult when each country is unique in areas such as education, law and economy. With these variables as they are, it is hard to see how perfect harmony can be achieved. Between 1973 and 1988, the IASC implemented a total of 26 generic standards. These standards were flexible and prescribed little in the way of disclosures. Garrido, Leon and Zorio (2002) report that in 1988 the IASC became concerned about the low level of comparability the standards had produced. This resulted in a large proportion of options for treatment being removed, and standards also highlighted the preferred treatment in order to increase uniformity. In 1995, the IASC made an agreement with the International Organization of Securities Commission (IOSCO) to produce a core set of standards by 1999 in exchange for endorsement. This resulted in more options for treatment being removed and an increase in the level of disclosure. Garrido et al (2002) state that the standards produced in 1999 has achieved a good harmonization level due to the increased comparability of financial statements and the reduction of alternative treatments. Murphy (2000) conducted research into whether adopting of international accounting standards (IASs) had increased harmony between Swiss companies and companies from the UK, USA and Japan. The assessed practices were depreciation, inventory, financial statement cost basis and consolidation. The study showed that harmony had increased between countries between 1988 and 1995. Companies from Switzerland, the US and the UK adopting IASs all used straight-line depreciation, whilst the Japanese mostly used the mixed or accelerated method. The IAS for inventory practices was still flexible allowing for many methods and it was therefore difficult to attribute the adoption of IASs to any harmony that had occurred. This was also the case with financial statement cost basis where historical costing or price level costing could still be used. However, harmonization increased for consolidation, with the majority of companies from all four countries consolidating all of their companies after adopting IASs. It is true that company comparability increased during this period but results do not clearly show that the changes were due to the adoption of IASs. Das, Shil and Pramanik (2009) suggest that one of the biggest reasons for only limited adoption of IASs is the fact that the US has shown reluctance in applying the standards. The US has the biggest market and was an important figure in forming the G4 nations. It therefore sets an example to other members and may influence their decisions in whether to adopt IASs. It is also very difficult to get every single country to buy into the standards of the IASB as they operate under various legal, economic, social and cultural systems, often harbouring different accounting philosophies. Certain countries may not recognise the reasons to change the objectives of their accounting standards to comply with those of the IASB. Larson and Street (2004) also state that there are translation issues for some nations. Despite the standards being made available in the majority of languages, these are not always up to date. It is difficult for nations not receiving up to date translations as they have little chance to develop experience using the standards. In 2004, Hungary was using practices developed in 1994. Another body concerned with international accounting harmonization is the International Federation of Accountants (IFAC), which is a group of accounting bodies from various countries representing professional accountants (Saudagaran, 2009). The body has released a code of conduct for the practices of professional accountants. However, despite Clements, Neill and Stovall (2010) suggesting that the code has been a success, almost 50% of member organisations have not employed the code. This is mainly due to cultural differences such as the level of individualism present within a nation. Nations such as the USA or Canada concentrate on the impact of adopting practices on themselves directly and not on the world as a whole. As a result these countries are likely to be more reluctant in adopting the code (Clements et al, 2010). It is clear that international accounting harmonization would bring about a number of benefits for stakeholders. It would reduce costs for companies, especially those who have invested in a foreign subsidiary. It would also allow for investors to make easier decisions and save national governments money. However, there are some drawbacks for developing countries where standards may not be appropriate. Investors and staff may be confused by the change in practices and the overall quality of standards may reduce. It is therefore debateable whether the IASBs continued efforts to harmonize standards are worth it. They and other bodies involved with harmonization have undoubtedly made successful strides since 1973, but some barriers to complete standardization look potentially immovable. It is very difficult to alter a country’s culture, especially in developing nations where the drawbacks to harmonization may outweigh the benefits.