How Does Social Media Affect Society Essay

Social media has taken a big toll on our everyday lives. Social networking sites like Facebook, Instagram, and Snapchat allow you to connect with just about anyone. According to Cornell University’s Steven Strogatz, social media sites can make it more difficult for us to distinguish between the meaningful relationships we foster in the real world, and the numerous casual relationships formed through social media. Social media has become an unquestionable part of our everyday lives. According to Booth, studies have shown that people actually are becoming more social and more interactive with others, but the style of that communication has changed so that we’re not meeting face-to-face as often as we used to and he also says, â€Å"We’d rather email than meet, and we’d rather text than talk on the phone. â€Å"Hearing from our friends and family makes us feel important and loved†¦. We don’t want to be the last to know about some important, or even trivial, event of interest,† says Dr. Joanne Cantor. And our gadgets help quell that insatiable curiosity that we’ve had since we were babies. Social media isn’t always negative. It can help build self-esteem such as when you post a picture on Instagram or Facebook and you see comments saying, â€Å"You’re beautiful† or â€Å"that’s a pretty picture.’’ Negative Effects of Social Media Teenagers are negatively impacted by social media view by the way they show their personal image and beauty standards. The sizes of celebrities often influence teens. Magazine advertisements also encourage teens to think they have to look a certain way to be considered beautiful or handsome. Teens should be taught to value their own talents and beauties. TV and movie programs encourage characters to use drugs, alcohol, and violence. The satisfaction and successfulness of drugs, alcohol, and violence are making it hard for teenagers to make responsible decisions. It is up to the parents to teach their teens about the negative consequences  that come with risky behavior activity. Being on to much social media can lead to addiction and take away time to do other tasks. Secondly, kids can see images on social media that encourage violence and sexual activity. Another negative affect of the social media is that users shares too much information which can pose a threat to them. Even with the heavy security settings your personal information may spill out on the social sites. Posting your videos or pictures and copying your status is an easy task and can be done within few clicks.

Plants

Plants begin their lives in the form of seeds. The embryo inside the seed is considered as the next sexual generation of plants. Seed germination is an important phase in plant's life. Successful seed germination is vital in every reproducing species in order to perpetuate itself. By definition seed germination is when the dry seeds shed from its parent plant, takes up water and is completed when the embryonic root visibly emerges through the outer structure of the seed (seed coat) (Hasanuzzaman et., al. 2013). Bewley (1997) described that it includes different events that commence with the uptake of water by the quiescent dry seed and terminate with the elongation of the embryonic axis. The visible sign that germination is complete is usually the penetration of the structures surrounding the embryo by the radicle (radicle protrusion). Several authors had reported the importance of germination in the life cycle of plant. According to Hubbard et., al (2012) this stage in the life cycle of the plant is considered as a critical event as germination is the first step in determining the survival rate of the crop thereby affecting its productivity. Meanwhile Donohue et., al. (2010) reported that seed germination is an important developmental phase change in the plant life cycle, which plays critical roles in seedlings establishment and consequently in environmental adaptation. The process of seed germination involves several complex processes and activation of the seeds metabolic pathways which eventually leads to the emergence of newly grown generation of plants. Many of the specific biochemical and physiological processes which characterize germinating seeds, particularly those occurring in storage organs, are special during this stage (Bewley and Black 1994). Knowledge of the germination process and of the seedling establishment and development, involving morphological, physiological, biochemical as well as molecular mechanisms and features is of essential importance for taxonomic, ecological and agronomic studies of certain plants. There are several different gene expression that underlies plant development, the relative specificity of these processes suggests that distinct gene sets are activated and repressed during this stage. The reaction between activation of essential enzymes, sequential release of hormones and the energy relations of the process during seed germination are very significant in understanding the appropriate establishment of plant for its adaptation. Identifying these genes and defining mechanisms involved in regulating their expression will aid in understanding the control of germination-specific mechanisms. This review will provide an overview on the mechanism of gene expression in mainly in angiosperm plant. The different genes expressed in embryos and seedlings will also be tackled A brief description of on the hormonal changes and hormonal balance that triggers or promotes gene expression during germination is also discussed in this paper.

Define the 4th 5th 6th and 14th Amendments Essay

The Constitution is the highest law in the United States. All other laws come from the Constitution and Amendments. It rules how the government should work. It creates the Presidency, Congress, and the Supreme Court. Each state also has a constitution. The constitutions of the states are their highest law for that state — but the United States Constitution is higher. The Constitution can be changed, and it’s changed by an â€Å"amendment.† Among the amendments is a list of the rights of the people. It is illegal for the government to violate those rights. As of 2006, there are 27 amendments. Not all of them involve rights, but many do. The first ten amendments are special. They are called the Bill of Rights. An outline of the 4th, 5th, 6,th and 14th Amendments of the Constitution are as follows.The 4th Amendment, prohibits unreasonable searches and seizures and requires a warrant to be issued by a judge. The ultimate goal of this provision is to protect peopleâ⠂¬â„¢s right to privacy and freedom from arbitrary governmental intrusions. The right of the people to be secure in their persons, houses, papers, and effects, against unreasonable searches and seizures, shall not be violated. But no Warrant, but upon probable cause. The 5th Amendment, protects you from being held for committing a crime unless you have been indicted correctly by the police. Also that the state have to respect your legal rights. Double Jeopardy is also described as you can not be tried for the same crime twice, unless it’s a mistrial or hung Jury. The most well known right of the 5th Amendment is your Miranda Rights; right against compelled self-incrimination. Also you can not be compelled in any criminal case to be a witness against yourself. A person who is â€Å"in custody† must be given the Miranda warning to protect his Fifth Amendment right against self-incrimination. However, the second part of the Miranda warning protects a suspect’s Sixth Amendment right to counsel. The Miranda warning is read as follows: You hav e the right to remain silent. If you do say anything, it can be used against you in a court of law. You have the right to have a lawyer present during any questioning. If you cannot afford a lawyer, one will be appointed for you if you so desire. The 6th Amendment, of the Unites States Constitution of the Bill of Rights guarantees a citizen a speedy trial, a fair jury, an attorney if the accused person wants one, and the chance to confront the witnesses who is accusing the defendant of a crime, meaning he or she can see who is making accusations. Also the accused has the right to force anyone to come to their trial that they believe can help their case. The 14th Amendment was one of America’s three Reconstruction Amendments. Adopted on July 9, 1868, the 14th Amendment was aimed at protecting the citizenship rights and equal protection of all Americans but primarily former slaves. All persons born or naturalized in the United States, and subject to the jurisdiction thereof, are citizens of the United States and of the State wherein they reside. No State shall make or enforce any law which shall abridge the privileges or immunities of citizens of the United States; nor shall any State deprive any person of life, liberty, or property, without due process of law; nor deny to any person within its jurisdiction the equal protection of the laws.

Labor Relations and Collective Bargaining Research Paper

Labor Relations and Collective Bargaining - Research Paper Example However, the health sector is more sensitive. Lives are lost when the doctors and nurses resort to industrial action. There is a lot to be said on whether it is morally right for people whose profession is to save people’s lives to be on strike. This is attributed to the fact that when they do so, they put the same lives in jeopardy (Olin, 2012). However, it must be admitted that when such a time comes, decisions have to be made by the management. The person who normally is at the sharp end of decision making at such times is the Human Resource Director. This paper shall seek to explore the alternatives available to the Human Resource director in the case that nurses at their hospital make the decision to become unionized. At the sound of it, unionization of nurses at several levels sounds like a paradox. This is because at the end of their training, they take the Hippocratic Oath which envisions a workplace where the medical service providers are to be more concerned about the well-being of their clients, more than their own. Therefore, nurses are categorized under what might be labeled as essential services. They are not expected to withdraw their services because of industrial action. However, in today’s world, pragmatism has to prevail. If the nurses fail to get what they expect they might not in turn offer the best care that their profession is intended to offer. Thus, in a way good healthcare begins with making the nurses happy, rather than the patients. This is because happy nurses will provide better services which might possibly result in better healthcare (Olin, 2012). The other important thing to note is that as much as unionization is a huge disruption to the provision of services, it is within the rights of the workers to resort to such action in the event that their grievances are not being listened to. As a Human Resource Director, the acceptance of that fact is a huge step in the

The Social Movement of the 21st Century Essay Example | Topics and Well Written Essays - 1500 words

The Social Movement of the 21st Century - Essay Example This most diverse city have gone through in the history throughout from increasing the wave of immigration from Asia and Latin America to America’s counterculture of Beat Generation, Hippies in Haight-Ashbury, and the gay rights movement, and experienced many various progressive social activism. In 1950s, there were the civil rights movement that black people appealed to for liberation. In 60-70s, there was the woman leap that women appealed to for liberation and ecoactivity as for 80-90s. In our time, in the latter half of the twentieth century, the term "globalization was coined, and this leads us to answer the question; what would be the ideal social movement of the 21st century? Globalization encouraged the development of networks, identities and opportunities of organizations across borders. For the matter, even when social movements never place a toe in transnational waters, the fact that their societies are affected by globalization makes their domestic actions part of global civil society. Some of have begun to posit the development of a whole new spectrum of transnational social movements; others have focused on one particular movement like human rights, the environment, or the concerns of indigenous peoples; still others focus on cultural forms, deducing from the collapse of extinct meta-narratives a groping across borders towards new cultural codes and connections. To the extent that many such networks continue to appear, we can expect to see more boomerangs whizzing across transnational space. However, it is yet unclear how they relate to the existing domestic system, to international organizations, or to domestic social actors in their "target": Do they depend indirectly on the power of the domestic social networks that they come from? Do they depend on the support of international organizations? If so, how far beyond the policies of these organizations can their campaigns go? Are they

Rhetorical Situation Essay Example | Topics and Well Written Essays - 500 words

Rhetorical Situation - Essay Example So, different writers write best in different environments. However, there are some similarities among these writers. They are acquire new ideas for writing. Moreover, they are also good readers of their own work especially when revising. Through these, they shape their writing styles and gain more experience as well. I different writers work best in different environment and time They say all writers write with a thought in mind that somebody will read their work. Experienced writers normally consider audience as one of the most crucial factors when compiling their works. They do this by keeping the audience in their minds and using language and tone accordingly. Inexperienced writers, on the other hand, write as if they do not expect other people to go through their work. When talking of audience, there are two types; an individual whom the writer may or may not know and a group that may include several people whom the writer does not know. The two audiences are particular audience and universal audiences. I say audience is a crucial factor for any writer. This is the motive or aim that a writer always hopes to accomplish through writing. Some of these aims are: amusing people, discovering oneself, conveying information, exploring ideas and evaluating something. However, the primary aim of all writers is to persuade readers. Writers normally begin with one topic and narrow it down. For instance a writer writing about abortion may narrow it down to effects of abortion. This is meant to give the readers more detailed information concerning some parts of the topic. Entering into a conversation is whereby a writer reads about a certain topic, understands the concepts and controversies that relates to that particular topic. The writer then becomes aware of a large communication going on. Therefore, he or she begins to see his or her own place in the conversation. He discovers his own ideas and stance on

Aura by Carlos Fuentes Essay Example | Topics and Well Written Essays - 500 words

Aura by Carlos Fuentes - Essay Example Seà ±ora Consuelo, the aged widow of General Llorente, for all her seemingly fragile physical appearance, succeeds in attracting the young protagonist, Felipe Motero into her web of dark world and darker beliefs. Shockingly enough, Aura is an accomplice much against Felipe’s fancy dreams of rescuing the beautiful girl from the clutches of the old witch. Felipe, being a historian himself, capable of coming to terms with the past, cannot but accept the reality of demolition of his machismo in the trappings of Consuelo and Aura. In a bizarre ending to the story, the reader finds him making love not to Aura as he is wont to, but to Consuelo, even as Felipe finds himself a convert to the black beliefs of the two ladies! One is reminded of a female spider eating its mate after lovemaking! house, in search of an assignment and encounters the old lady lying in her bed. The assignment of completing the memoirs of General Llorente and the pay that goes with it are alluring but the condition of residing in the house repels him until the wily old lady calls in her beautiful niece Aura. The entrapment is beginning and the young historian, staring into the very green eyes of Aura, accepts to stay. He has his dinner on the first night along with Aura, with Consuelo excusing herself on a pretext. In a way, he is journeying into himself, exploring uncharted territories, groping and fearful of pitfalls but allured by promises of pot of gold (aurum) at the end of rainbow! As Felipe starts working on the memoirs, one begins to glimpse the characterization of the aged Consuelo. She remained childless and was ravaged by age, in spite of her irrational beliefs in medicinal plants and strange devotional objects. Her kinky nature is also revealed in her childhood habit of torturing cats! She fantasizes herself in the form of her young and beautiful niece, Aura, who apparently shares some of the idiosyncrasies

Rights of self petitioning applicants Thesis Example | Topics and Well Written Essays - 6750 words

Rights of self petitioning applicants - Thesis Example ...............................23 5.4.3 Personal Responsibility & Work Opportunity Reconciliation Act....................................................................24 5.4.4 Illegal Reformation & Immigration Responsibility Act...........24 5.4.5 Women Immigrants Safe Harbor Act.......................................24-25 5.5 Battered Women Immigrants Not Covered by VAWA........................25-29 CHAPTER 6: SUMMARY AND CONCLUSION.........................................30-31 LIST OF FIGURES Figure 1: Legal status of foreign-born population, 2002 ABSTRACT Violence against women has been a problem plaguing society since time immemorial. In the American society, this issue came to the fore in the advent of the civil movements in the 1980s when women had the opportunity to gather together and confer with each other. Thus, were born legislations protecting women from violence, including violence which occurs within the confines of their own homes. The most remarkable of these laws was the 1994 Violent Against Women Act (VAWA hereafter) which was subsequently reauthorized first in 2000 and then in 2005. This law was remarkable not only for the financial assistance it gave to women victims but also the circumvention of prior laws which require women immigrants married to US nationals or permanent residents to wait for a period of two years before jointly applying with their spouses for permanent residence. Statistics show that violence against women is more prevalent in the case of women immigrants than in US born women. The US is multiracial country - a melting pot of various ethnic origins and people coming from various cultures. There are, to date, about 34 million people, more or less, in the country who are foreign-born and many of...This law was remarkable not only for the financial assistance it gave to women victims but also the circumvention of prior laws which require women immigrants married to US nationals or permanent residents to wait for a period of two years before jointly applying with their spouses for permanent residence. Statistics show that violence against women is more prevalent in the case of women immigrants than in US born women. The US is multiracial country - a melting pot of various ethnic origins and people coming from various cultures. There are, to date, about 34 million people, more or less, in the country who are foreign-born and many of these are women immigrants who suffer at the hands of people who exploit and abuse them because of their immigration status and their social isolation brought about by their foreign surroundings, language deficiency, economic dependency, cultural ethnicity. Many of them are undocumented immigrants who came into the country without proper documentation. Since the VAWA provisions on battered immigrant women are specific only to a particular type of women immigrants, the implication is that many of these battered women are left out in the cold with no hope of aid from the government. Violence against women is a societal ill long been present but has only been recently acknowledged.

Hiring an Administrative Assistant to Teck Security Firm Research Paper

Hiring an Administrative Assistant to Teck Security Firm - Research Paper Example .†¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..7 Contribution of Teck Security in Hampton County †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦8 Effects of straining understaffed Administrative personnel in Teck†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦9 Nature of Criminals in Hampton County†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.10 Best practices employed by security competitors in Hampton...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.12 Benefits of Hiring an administrative Assitant at Teck Security †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦.†¦Ã¢â‚¬ ¦.14 Outcomes of implementing the Findings†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.14 Conclusion †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..15 References †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..16 List of Illustrations Figures Figure 1: Hampton, SC ratio of number of residents to the number of sex offenders compared to nearest cities †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 Figure 2: ration of number of sex offenders to the number of residents †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦11 Tables Table 1: Crime issues in Hampton County (2010-2011)....†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦12 Executive summary This report is all about the Teck Security Firm and the Security Situations in Hampton County, North Carolina. Research is carried out through an interview, a questionnaire method to determine how effective the Company is in security matters, and what Hampton County residents say about it. The findings indicated that Teck Security Firm is one of the best in the area and most preferred for physical security services. This report... The aim of this report is to come up with the best security enhancement solutions for Teck Security Firm in order to improve security provision in Hampton County and the neighboring regions. The report examines the security situations in Hampton County and the role of Teck Security. It also examines black spots in the region and highlights the best security measures to be undertaken by Teck Security Firm. Other areas examined in this report include effects of straining administrative personnel in a firm, nature of criminals in Hampton, competitive advantages of competitor firms and benefits of hiring an Administrative assistant. Hampton County is a fast developing area with population growing more than 200, 000 individuals according to the last census carried out in 2010. This means that the rising population requires better-modified security services to accomplish its mission of becoming the leading region in security solutions. In the past few years, Hampton County widened its serv ice delivery base to encompass areas like Kazuri and Hoja meaning that the security firms in the region must also expand to meet the rising demands. However, the Teck security system, which is the leading security provision in the region, has been deteriorating in the past few days. The main reason for deterioration is the deficiency of administrative assistance since junior staff has increased due to the increase in population in the region and expansion.

Develop Productive Working Relationships with Colleagues Essay Example for Free

Develop Productive Working Relationships with Colleagues Essay D1. Develop productive working relationships with colleagues 4) How to identify conflicts of interest with colleagues and the measurements that can be used to manage or remove them A conflict of interest occurs when an individual or organisation is involved in multiple interests, one of which could possibly corrupt the motivation for an act in the other. An example of this between colleagues could be the staff wants to have training to gain more knowledge, but the manager wants them delivering sales therefore being on the phones so not to loose out on any business. These are two conflicts of interest, i. e. revenue the business makes vs. new learning skills the agents gain. The way to manage this is to ensure both interest of colleagues are satisfied or a compromise is allowed. For example the compromise could be that if the agents receive the learning sessions and are off the phones, that they have a shorter break to ensure the company is still getting money. This would resolve the issue and both parties would be satisfied. Assessing both sides when there are conflicts of interest is important, as it puts into perspective what affects each individual. This should be discussed possibly in a group meeting, and a solution put together to make sure everyone is happy with the final outcome. ) How to take account of diversity issues when developing working relationships with colleagues Diversity in a business means that the company has a diverse work force this can consist of a range of different cultures, men and women, people of many generations, people from ethnically and racially diverse backgrounds. A company that supports the diversity of its workforce can also improve employee satisfaction. Diversity is beneficial to both the business and the employees an d brings potential benefits such as better decision making and improved problem solving due to the different types of staff. Greater creativity and innovation, which leads to enhanced product development, and more successful marketing to different types of customers as each employee would have something different to Diverse businesses will be successful as long as there is a sufficient amount of communication within them, this is because people from different cultures perceive messages in different ways, communication is vital to the performance of the business But if there is miscommunication within a diverse workplace this will lead to a great deal of challenges, as the employees are going to be unclear on their goals/duties. When there is diversity in the business you need to make note that different people will have varied learning styles or preferred ways of management, it is good to take this into thought and find out more about the individual employee. This will ensure training and management is effective. 6) The importance of exchanging information and resources with colleagues It is vital to keep team members informed and up to date with any changes because they need to be aware of new information that may come into the business. When giving feedback it is always good to give a balance of both strengths and areas to improve on, this way it is not a negative occasions but the staff can also feel as if they are being praised for their performance at work, also known as â€Å"the positive/negative sandwich†. When giving feedback you must give the team an area to improve on, this way they can stretch themselves to achieve new targets and overachieve from the previous months. Giving the colleagues feedback allows them to realise their hard work is being noticed; also any negative points can be addressed and put back on track for improvement.

Vitamin C Effect on Apple Browning | Experiment

Vitamin C Effect on Apple Browning | Experiment This experiment was designed to investigate the effect of Vitamin C concentration on the enzymatic browning of apples. Apple slices were dipped into Vitamin C solution of different concentration ranging from 0 mg to 100 mg. They were left under room temperature and conditions for 24 hours before the browning index was measured. There was a general decrease in browning index as Vitamin C concentration increased with 80 mg showing the lowest browning index. Pearsons product-moment correlation coefficient established a strong negative correlation between the two variables investigated with a 5% confidence level. The results supported the experimental hypothesis. Research and Rationale The browning of certain fruits such as apples, pears, peaches and bananas is caused by an oxidation process known as enzymatic browning which requires three factors: substrate, which consists of polyphenolic compounds; a polyphenol oxidase (PPO), an enzyme that can catalyze the first step in the reaction; and oxygen, a reactant.[1,3] Enzymatic browning is mostly undesirable but is inevitable when these fruits are subjected to mechanical injuries or processing. When fruits are sliced or the skin of the fruit is pierced open, the enzyme PPO which exists in the cells are released and exposed to the surrounding air. Upon contact with oxygen in the atmosphere, PPO reacts with oxygen and starts catalyzing the conversion of polyphenolic compounds into quinones. Quinones are not dark in color but are readily polymerized to form complex brown polymers. [12] 369words Prevention of undesirable enzymatic browning is of utmost importance to the food processing industries because browning of fruits will cause deterioration of quality, alteration of flavor and color of fruit products, causing industries to incur losses and wastage of food. Preventive steps include inactivation of enzyme by heat denaturation, the use of acid to inhibit enzyme activity and the use of bisulfites to interfere with browning.[1] In this practical, I am looking at the function of Vitamin C in preventing enzymatic browning. The function of Vitamin C as a natural antioxidant to the browning of sliced apples was first discovered by Dr. Szent Gyorgi, a Nobel Prize Winner. Vitamin C, a strong reducing agent and reactive species, prevents enzymatic browning by reacting with oxygen, inhibiting the PPO enzyme and disallowing oxygen to react with the phenolic compounds. Borenstein (1965), Sapers and Dougles (1987) and Sapers and Ziolkowski (1987) stated that ascorbic acid is a more effective inhibitor of enzymic browning than are sulfites or erythorbic acid. Besides that, Taeufel and Voigt (1964) stated that ascorbic acid is the most significant inhibitor of PPO because it has no detectable flavour at the concentration used which would interfere with the acceptability of the final processed product. Also it has no corrosive action upon metals, in addition to its vitamin value. The biggest advantage of using Vitamin C as a browning inhibitor is it is natural and healthy. [6] Vitamin C is the most widely used as a food additives in inhibiting discoloration due to enzymatic browning because Vitamin C has quite powerful reducing properties together with its obvious physiological acceptance and safety. Moreover, Vitamin C becomes a very common food additive due to its worldwide legislative acceptance and many of its technical uses. The availability of crystalline Vitamin C to a very high standard of purity in industrial quantities has undoubtedly been of assistance in the growth of the market. [2] Apples are chosen as a material in this experiment because apple is a very common fruit used in the food industry and is always included in our daily diet for its high nutritional value. Moreover, apples brown rapidly after being bruised due to their high polyphenolic compound contents. The pale coloration of apples gives an easily observable and clear indication of the amount of browning. Vitamin C is applied on the surface of cut apples to slow down the oxidation process. In the experiment, the amount of browning was indicated by the browning index of the apples. The higher the browning index, more enzymatic browning that took place. According to Eskin et al. (1971)[6] reported that food material must be treated with an adequate amount of Vitamin C to totally halt the browning process, otherwise browning is only slightly delayed, up to the point at which all the Vitamin C is oxidized. Therefore, the aim of experiment is to investigate the relationship between Vitamin C concentration and enzymatic browning of apples, determining the ideal concentration which inhibits enzymatic browning most effectively. Experimental hypothesis The higher the concentration of Vitamin C, the slower is the enzymatic browning of apples. Null hypothesis There is no significant correlation between the concentrations of Vitamin C and the enzymatic browning of apples. Planning A trial experiment was conducted to help me choose the most suitable methods to conduct the experiment, the best 2 quantification methods and the range of concentration of Vitamin C to be used in the real experiment. Methods involved Preparing Vitamin C of different concentration A standard Vitamin C solution of concentration 4mg/ml was prepared by dissolving two 500mg Vitamin C tablets in 250ml of distilled water and homogenised in a volumetric flask. Six different concentrations of Vitamin C solutions of 20, 40, 60, 80 and 100mg with the same total volume of 25 ml were prepared by serial dilution method. To make Vitamin C solution of 20mg, 5ml of the stock solution was mixed with 20ml of distilled water. To make 40mg, 10ml of stock solution was mixed with 15ml of distilled water and so on. 5ml of buffer at pH6.5 was added into each solution. A control solution of only distilled water was also prepared. Preparing the apple cubes A total of 30 freshly cut apple cubes of dimension 2.0-2.0 cm were prepared. Each five apple cubes were dipped into one of the solutions prepared. The apple cubes were then placed on separate Petri dishes and left at room temperature and conditions for 24 hours. Collecting data The apple cubes were examined with 3 different methods. Firstly, the intensity of the colour of the browned apple cubes was examined using a colour scale from 1 to 9. The percentage coverage of browned parts of the apple cubes was also examined using a 2-2cm quadrat. Lastly, the apple cubes are homogenised in a blender for 2 minutes, followed by centrifuging at 10000 rpm. After filtering the solution, the browning index of the clear fruit juice obtained was determined by measuring the absorbance at 420nm using a spectrophotometer.[7,5] Trial results From the results obtained, I learnt that increasing Vitamin C concentration does have an effect on the browning of apples and the most preferable method of quantification was measuring the browning index. The results obtained from measuring the percentage coverage and colour intensity were less significant and these observations were very subjective. Besides that, I realised that the trial results were inconsistent and did not show significant difference in all the quantification methods used. This may be either caused by errors and limitations occurred during the trial experiment or the concentration of Vitamin C used was not high enough. However, according to Linus Pauling Institute in Oregon State University, the recommended daily allowance of Vitamin C for normal healthy adult above age 19 is around 75 to 95mg.[4,9] Thus, increasing the Vitamin C concentration was not advisable. Therefore, subsequent experiments were carried out by using the same Vitamin C concentrations but steps were taken to ensure the errors and limitations were minimised. Vitamin C stock solution was heated to ensure complete dissolving but the temperature of heating cannot be too high to prevent breakdown of Vitamin C. Procedures were repeated once to get more reliable results and the number of apple cubes used were increased from 5 to 10. This could help eliminate any browning happening due to chance. Besides that, all the apparatus used for the cutting and handling of the apple cubes were cleaned thoroughly and free from rust as rust can accelerate the browning of apples. Apparatus Petri dishes, measuring cylinder, glass rod, beaker, boiling tubes, filter funnel, normal laboratory spectrophotometer, cuvette, pestle and mortar, water bath, knife, dropper, volumetric flask, blender, centrifuge, knife, marker pen Materials Distilled water, apples, Vitamin C tablets, label stickers, filter paper Variables Manipulated: Concentration of Vitamin C (mg) Serial dilution technique was used to make the same volume of lime juices containing different Vitamin C concentration. The Vitamin C concentrations used were 0, 20, 40, 60, 80 and 100mg. The control was distilled water to allow comparison to be made. Responding: Browning index (ABS) The browning index was determined by blending, centrifuging, filtering and measuring the percentage absorbance at 420nm of the oxidised apple cubes. Controlled: Types of apples, pH of Vitamin C solution, surrounding temperature All the apples used in the experiment were of the same type, same origin and were bought from the same supermarket at the same time. The pH of the solutions was kept constant using a buffer at pH6.5. The apple slices were placed in separate Petri dishes in the laboratory under normal room temperature. Real Experimental Procedure Six different concentrations of Vitamin C of 0, 20, 40, 60, 80 and 100mg were prepared. Sixty apple cubes were cut with 10 apple cubes dipped into each concentration. The apple cubes were placed in different Petri dish and left at room temperature and condition for 24 hours. The apple cubes were then homogenised in a normal blender for 2 minutes centrifuged at 10000rpm and filtered. The absorbance of the clear apple juice at 420nm was measured using a spectrophotometer and the reading of the spectrophotometer was recorded as the browning index. The experiment was repeated once. Safety Precautions Gloves were worn when dealing with Vitamin C tablets to prevent the tablet from being contaminated. Vitamin C solutions were prepared in situ and sealed after the preparation to prevent any loss of Vitamin C due to oxidation. Care was taken when cutting the apple into cubes with knife to avoid cutting the hand. Knife and all the apparatus involved in the handling of apple cubes were cleaned thoroughly before the experiment and were make sure to be free from rust as rust can accelerate enzymatic browning. Apples were made sure to be healthy and not bruised when they were purchased. All glassware and apparatus were clean and free from laboratory chemicals. Special glassware and equipment, stored away from all sources of laboratory chemical contamination, and reserved only for food experiments was used.[8] Data Collection in Main Study Statistical Analysis There is a quite clear negative correlation between Vitamin c concentration and the browning index. This relationship was further proven by using Pearson product-moment correlation coefficient[10,11] to test the linear dependence between the two variables being investigated. The correlation coefficient, r ranges from -1 to 1. A value of 1 implies that a linear equation describes the relationship between X and Y perfectly, where as Y increases, X increases. A value of -1 implies that when Y decreases, X increases. A value of 0 implies that there is no linear correlation between the two variables. The negative value of r indicates a negative correlation between the two variables investigated. The critical value for 5% confidence level = 0.811, which is smaller than the value of r calculated from the data of the real experiment. Therefore, the PMCC analysis showed that there is a statistically significant negative correlation between the concentration of Vitamin C and the browning index. The null hypothesis can be rejected. Data Analysis The graph showed that the increasing Vitamin C concentration brings about an overall decrease in the browning index of the apple cubes by 69 %. From 0 mg to 80 mg of Vitamin C concentration, the browning index decreases almost linearly. Although there was a slight increase in browning index from 80 mg to 100 mg, the value of Pearson product-moment correlation coefficient, r = 0.942 re-affirmed that there is a strong negative correlation between Vitamin C concentration and browning index. The browning index is an indication of the proportion of oxidised phenols[7] during apple storage of 24 hours in the experiment. A lower browning index indicates a lower proportion of reacted phenolic compounds. In other words, the lower the browning index, the lesser the enzymatic browning taking place in the apple cubes. When the apples were cut into cubes, they were exposed to oxygen and enzymatic browning was initiated. By coating the apple cubes with a layer of Vitamin C, also known as ascorbic acid (AA) which is a very strong reducing agent, the process of enzymatic browning was inhibited as AA prevented O-quinone from being converted to its colored end product. Besides, AA competed with polyphenol oxidase (PPO) to react with oxygen. AA also formed a barrier to prevent oxygen from reacting with the substrate of the enzymatic browning process. The mode of AA action upon phenols can be summarized as follow: [6] O -diphenol +  ½ O2 O quinone + H2O O -Quinone + AA O- diphenol + dehydro AA A A +  ½ O2 dehydro AA + H2O With increasing Vitamin C concentration, more Vitamin C was made available to prevent the oxidation of phenols, thus the amount of oxidised phenols which contributed to the absorption at 420 nm was reduced and the browning index decrease. From the graph, the Vitamin C concentration that gave the lowest browning index was 80 mg. The browning index at this concentration was 86% lower than that of 0 mg. This showed that 80 mg was the ideal concentration which inhibits enzymatic browning happening in the apple cubes most effectively. Vitamin C concentration of 0 mg was used as a control in this experiment to show that Vitamin C did play a role in inhibiting enzymatic browning. The browning index at 100 mg was higher than that at 80 mg when it was expected to be lower. This may be due to another type of browning, known as non-enzymatic browning taking place in the apple cubes in which ascorbic acid was found out to play a role in some non-enzymatic browning. The non-enzymatic browning may have produced end products which also caused absorption at 420nm. As ascorbic acid affects non-enzymatic browning, the higher ascorbic acid concentration at 100 mg contributes to more non-enzymatic browning than that at 80 mg, contributing to a slightly higher browning index. [1] Evaluation In food processing industries, the average effective level of Vitamin C used for apple halves is 660mg/kg[2], which is also equivalent to 0.66mg/g. The total mass of all the apple cubes used in the experiment for each concentration was 45 g, so the ideal concentration of Vitamin C should be 29.7mg which almost three times lower than the ideal concentration obtained in the experiment. This may be due to errors and limitations which had arisen during the experiment. Apples are very porous and thus very difficult to treat. It is difficult to get ascorbic acid solution into sufficiently intimate contact with the fruit, which is important to maintain the quality of the fruit.[2] In this experiment, the apple cubes were only dipped into the Vitamin C solution and the solution did not have time to diffuse completely and reach every cell in the apple cubes. Besides that, this experiment was carried out under normal room temperature in which enzymatic browning occurs at a faster rate. The apple cubes were left at normal room conditions and constantly exposed to air, thus more ascorbic acid was needed to inhibit enzymatic browning as compared to vacuum packed processed apples. Moreover, a delay in adding ascorbic acid after the cutting of apples will cause permanent browning as the enzyme was not inactivated rapidly enough to prevent any appreciable oxidation to occur before ascorbic acid was added. [2] 3074 words The apples may be subjected to mechanical injuries during handling which may contribute to browning of the apples. Therefore, the apple cubes were handled as carefully as possible. A stainless steel knife was used to make sure there was no rust which could accelerate browning of the apple cubes. Different types of apples have different amount and types of phenolic compounds, substrates of enzymatic browning, which would affect the rate and amount of browning happening.[1,2] Apples of the same origin and type were bought at the same time at the supermarket to minimise this limitation. Further enzymatic browning may occur during the blending of apple cubes which may affect the final browning index. To prevent this, during blending, 50cm ³ of Vitamin C solution of that particular concentration which the apple cubes where dipped into was added. The quantification method used in this experiment has been simplified as the materials and apparatus available in my college laboratory was limited. The experiment can be improved using a more accurate and advanced method, polyphenol oxidase (PPO) assays [6,7] which measures the effect of Vitamin C on the activity of PPO directly so that the results obtained would be more reliable. Other improvements of this experiment include soaking the apple cubes longer in the Vitamin C solution and cutting the apples into smaller pieces to increase their total surface area to volume ratio for rapid diffusion of Vitamin C solution into the apples. Further studies on the type of food additives that affect the enzymatic browning of apples could have been investigated and their effectiveness compared. [6] Conclusion There is a negative correlation between Vitamin C concentration and enzymatic browning with 80 mg as the ideal concentration of Vitamin C which significantly reduced enzymatic browning by 86%. This was determined by the decreasing browning index as the Vitamin C concentration increases. Sources Evaluation Sources 1 to 4 are published books by food experts and also accredited universities. Moreover, books which are published are usually reviewed by other experts from that particular field prior to publication. Therefore, the information from these sources is reliable and factual. Sources 5 to 7 are online journals about Vitamin C and its effect on enzymatic browning, the quantification method of browning and the factors affecting enzymatic browning. These journals are peer-reviewed and so should contain sound scientific information. Furthermore, the information in these journals has been found to correlate each other, implying that they are highly regarded as reliable sources. Cumulative word count: 3349 words Sources 8 to 12 are websites which are well established and have many viewers. Therefore, the information they provide must have been screened and reviewed by experts to ensure they are sound and correct.

Macro Environmental Forces Slept Analysis Marketing Essay

Macro Environmental Forces Slept Analysis Marketing Essay The financial crisis initiated four years ago has been the reason for purchasing cuts on all dispensable products. Bottled water has been perceived as one of them and, therefore, its consumption has slightly decreased (Mintel, 2012). Consumers are not keen any more to pay for unnecessary goods and services, especially, those which can be substituted for other alternatives, for instance, the consumption of tap water in replace of bottled water. This could suggest that the issue has influenced the consumers mind by inciting them to drink tap water rather than to spend extra money on something which can be obtained for an extremely cheap price. Thus, the companies find themselves in a position where they need to reduce the price of their products in order to keep the business afloat. According to the newspaper reporter Smithers (2009) from the Guardian, the immediate impact of this credit crunch meant a declination of 9 % on number of bottles sold in the UK. http://www.guardian.co.uk/lifeandstyle/wordofmouth/2009/mar/23/bottled-water-sales-fall The companies have needed to find a reason which could motivate consumers to appreciate the benefits of bottled water and, hence, motivate them to purchase it as the economy has become an issue preventing its sales even though it is currently showing a slow improvement (The Guardian, 2012). http://www.guardian.co.uk/business/2012/oct/25/british-economy-recession LEGAL FACTORS Specification of components and labelling requirements Bottled water companies production in the UK is restricted by laws at European and national level which not only concern with the protection of consumers but also the protection of the environment (Bottled water information, no date). The Food standard legislation is one of those regulations and it defends the rights of the consumers from being mislead when purchasing a food product (Food Standards Agency, no date). As a result, bottled water producers are obliged to state the components of the water ensuring the customers awareness of them. The labels of their products must specify these constituents. However, the requirements and rules on the positioning and labelling are different depending on the water category: natural mineral water, bottled drinking water and spring water (Mendip District Council, 2010). http://www.mendip.gov.uk/CouncilService.asp?id=SX9452-A7808400 Natural mineral waters must come from a recognised underground source and can only be subject to very limited treatments.   Any water labelled spring water must come from an underground source and meet certain exploitation and labelling requirements but does not need to be from an officially recognised source.   Bottled drinking can come from any water source and has fewer labelling restrictions than the other two categories Department of Environment, Food and Rural Affairs (no date). The aim of this regulation is to stop the use of ozone-enriched air, in the case of the spring water, as disinfectant treatment and to ensure a better healthcare by reducing the toxic substances. The bottled water producers have to make sure to follow these rules before placing their products in the market place. Regulations to reduce environmental impacts Bottled water may be a serious impact on the environment and, for that reason; there are existing harsh rules which determine the way companies have to operate in order to maintain the impact to the lowest. Companies have to ensure they use the natural resources in a sustainable way (Bottled water information UK, no date) because the situation has come to a stage where their contribution in pollution is really significant. The production of plastic bottles and the transportation of water have actively affected the medium. Every year more than 3.5 billion pounds of PET plastic bottles come to be roadside litter, worthless material (Hays, no date, p:15)and another large quantity is burned liberating harmful pollutants into the atmosphere. Some companies have tried to improve their brand image by launching  initiatives with environmental words like plastic neutral and zero waste. However, campaigners still believe that generating and eliminate plastic bottles are catastrophic to the environment in any circumstance (Manchester Evening News, 2009). The Environmental Agency, the institution standing for the care of the environs, has dictated the Environmental Permitting Regulations 2010 which controls this liberation of contaminants into the air from large and multiple industrial operations (Environment Agency, no date). The bottled water producers are forced to find a way not to surpass these established limits as their infringement could lead to serious consequences. POLITICAL FACTORS This industry has constantly been affected by a succession of negative impacts as it has been seen previously. However, it has also taken advantage of opportunities which have been presented through positive factors. One of these opportunities is the health report given by the government which remarks the importance of drinking water, being hydrated .This health report is the new marketing strategy that the business needed in order to re-position itself in the market. Consumers commence to take more consideration for their health. Nonetheless, the main target that the government is intending to appeal is children as the obesity and other health issues are rapidly increasing in their sector (National Health Service Information Centre, 2012, p:24) .They want to influence them to follow a healthier lifestyle. http://www.ic.nhs.uk/webfiles/publications/003_Health_Lifestyles/OPAD12/Statistics_on_Obesity_Physical_Activity_and_Diet_England_2012.pdf The Health Protection Agency, a department which concerns with the health issues, wants to prevent and significantly reduce the morbidity and mortality arising from gastrointestinal disorders and other health effects, by ensuring that adequate measures are taken to improve access to safe and affordable water and adequate sanitation for all children Health Protection Agency (no date). This is a clear chance for the bottled water producers to stand and succeed generating a product which appeals to this particular target audience. Different sizes of bottles which can fit in their hands or in their launch box. Moreover, it has helped to create new advertising campaigns that promote and highlight the gains obtainable from bottled water, for example, Nestlà ©s pure life 2011 advertising campaign (YouTube, 2011). http://www.youtube.com/watch?v=oS5P9Y-ah3s SOCIAL FACTORS The bottled water industry has witnessed certain social aspects occurred in the outside world which have sometimes jeopardized its place in the beverage market. Nevertheless, some others factors have also become new doors for the business to expand. The conditions of tap water and its taste have caused a growth of tension among people. Consequently, consumers have started demanding something purer with nutrients and vitamins (McQueeney, 2012). It is then that the bottled water producers have realized the need of creating a product which suits the requests of this particular type of customer. They have understood their message by launching a range of bottled waters with different flavours widening, in this way, their choice (Jones, 2009). Volvic is clear example of one of those companies which has grasped this opportunity. http://www.beveragedaily.com/Markets/Flavour-and-function-triumph-in-bottled-water-market Another revolutionary social fact that changed the industry is the rise of body/health consciousness (NamNews, 2010). Society has become increasingly obsessed with their body shape to the point of being selective with the food and the drinks they consume. Food and drink production companies noticed that a place was being created for products low in calories which meant a new way to develop business (Public Relations Web, 2012). The bottled water market is one of the industries that considered that it was coming to be a sizeable and relevant market. Therefore, they strived to find a way to connect fitness with water (Forsyth, 2010). They created advertising campaigns where the characters (with great bodies) were involved in some kind of sport or activity. They were effective because people started to perceive water as indispensable for active life. However, there still was the need to portray that, to have the best of the bodies, the best water had to be consumed. That is exactly what Evian did. http://www.prweb.com/releases/food_additives_acidulants/fat_replacers_sweeteners/prweb10148697.htm http://www.bbc.co.uk/news/business-11813975 The French brand Evian recognised the growing, wider health and fitness trend and exploited it to the full by marketing their bottled water the ultimate health and wellness product Forsyth, H. (2010). Bottled water was now being included as part of the shopping list and its demand has rapidly increased as people live a more beneficial life (BBC Two, 2010). http://www.kamcity.com/namnews/asp/newsarticle.asp?newsid=41408 https://release.worc.ac.uk/watch.php?r=ZC72HMLN TECHNOLOGICAL FACTORS For any bottled water company, the expense to generate its products requires constant analysis at all levels. The extensive companies keep becoming stronger, coercing the suppliers to enhance quality and productivity but diminishing costs (Pall Corporation, 2006). This could be possible with the apparition of a new revolutionary way of production that could actually achieve that: The hollow fiber membrane technology. http://d2xjwcgentlu24.cloudfront.net/pdfs/Food-and-Beverage/Bottled_Water_App_Bulletin.pdf This innovation is based on the separation of both gassy and liquid elements. It has been demonstrated that the membranes work in water treatment. As a result, its development still proceeds. Nevertheless, there are few remaining problems that need to be solved (Stanford Research Institute International, no date). The European Commission (2010, p:9) also agrees with that. For that reason, it also emphasizes the relevance of this problem which makes it point of focus in its investigation. http://www.sri.com/work/projects/advanced-hollow-fiber-membrane-water-purification http://ec.europa.eu/research/environment/pdf/membrane-technologies.pdf MICRO-ENVIRONMENTAL FORCES The bottled water industry has faced some internal aspects occurring in its environment which have been harnessed appropriately in order to help the business boost its sales: competitive advantage within the soft drink market, convenience of bottled water, rise of focus on better healthcare, increase of eco-friendly interest ,etc (Mintel, 2012). COMPETITORS The successful outcome and behaviour of a company depend on the competition level in its market (Oxford University Press, 2007). Thus, companies must identify their relevant competitors in order to generate the most efficient marketing strategy to obtain profits and also help them become the leading company in their product category. The bottled water producers have made sure to achieve a developed competitive advantage which has helped them gain position (Mintel, 2012). For that reason, it is wrong to believe that tap water is the industry main competitor. Bottled water is currently occupying a high position in the market competing in the same level as soft drinks. It has maintained competitive prices by offering the minimum cost which has proved to be effective as it continues to be appealing to those customers seeking value for money (Mintel, 2012). The soft drink industry has struggled to sell its products due to the unfavourable publicity causing consumers to change their drink choices for healthier ones (Highbeam Business, 2012). This has meant a huge opportunity for the bottled water brands to gain popularity over their competitors. That is the reason why some big distributors of soft drinks, such as Coca-Cola and Pepsi, have realized the need to also get involved in the distribution of bottled water (i.e. Dasani, Aquafina) with the interest of expanding the business (McWilliams, 2010). However, some have succeeded in this purpose more than others. Today bottled water is the fastest-growing beverage category in the world (FiberWater, no date) despite their rivals try hard other strategies to recover their losses and regain market share. CUSTOMERS The number of consumers that see their lives as time-pressured grows every day (Mintel, 2012). According to this fact, convenience becomes an important factor influencing their decisions when purchasing a drink or a food product (Wales, 2009). That explains the growth of microwave dinners, drive-thru windows and online purchasing of groceries. However, there are other reasons that make bottled water convenient. When people buy it, what they are buying it is not the water so much as the bottle, what they are buying is the convenience of the package at that moment (Fisherman, 2010). If one finds himself in a situation where there is need of drinking water while being out (without availability of tap water), the first thing that would come to mind is to buy a bottle of water from the nearest store. In short, this suggests that what the industry is actually selling is the benefits of the product (portable, opportune at the needed time) which is what the customer wants, rather than produc t itself. The focus of the customers on convenience is good news for the industry as they gradually switch to the appropriateness of the beverage (Australasian bottled water institute, no date) with the extended variation of leisure activities, travelling and also the growth of life out home. http://www.bottledwater.org.au/scripts/cgiip.exe/WService=ASP0003/ccms.r?PageId=5002 SEGMENTATION, TARGETING POSITIONING The bottled water companies need to recognize and describe their potential markets. They need to break them down into different segments using demographic variables, psychographic variables and/or behavioural variables. Once this step is fulfilled, they have to evaluate the relevant segments and decide which ones to target. Finally, they design the product which meets the requirements of their targeted audience (Adcock et al., 2001). The market can possibly be divided by using different variables. However, the most relevant for the bottled water industry is probably the behavioural variables: non-users, light, moderate or heavy users (E-learn portal, 2012). For example, according to Euromonitor (2002) the bottled water consumption was heavy in Italy with an average of 155 litres per person a year while it was light in Finland with an average of 14 litres per person. http://www.elearnportal.com/courses/business/consumer-behavior/consumer-behavior-market-segmentation http://www.nationmaster.com/graph/foo_bot_wat_con-food-bottled-water-consumption EVIAN Evian is UK leading brand specialized in the distribution of bottled water (BBC, 2012). It is part of the product mix supplied by the French company Danone. http://www.bbc.co.uk/news/uk-scotland-scotland-business-19743806 The brand is generally aimed at heavy mineral water drinkers (Nielsen, 2009). However, on a detailed basis, Evian targets people of all ages; mums, babies, children, seniors and also people who carry an active lifestyle (Evian PET bottles), for example, students. Moreover, it also aims at restaurants, hotels and nightclubs as that explains the existence of Evian glass bottles (Evian, no date). A lot of people would say water does not offer too many opportunities. Nevertheless, Evian has achieved positioning its brand in the premium market by gaining from every parent concerned for the health of their newborns (Michael, 2012). Evian uses a unique brand communication which proves to be effective. It was clearly reflected on their advertising campaign under the slogan Live Young (Lab Brand, 2009). Brand Positioning on Emotional Benefits http://www.labbrand.com/brand-source/evian-strives-brand-differentiation-build-brand-equity EVIANS MARKETING MIX PRICE Evian wants the customers to distinguish their product as being a luxury from Mother Nature; consequently, they price it at the premium level (Fisher, 2012). This is due to the reliance they have developed over the years since the establishment of the brand. The price is what gives standard to their product line (Kapferer, 2008). The following image gives an idea of the average price of Evians product line in Tesco. Figure 1: Evian brand price at Tesco (My supermarket 2012). PLACE Evian clearly distributes its bottles through supermarkets, such as, Tesco, Asda, Waitrose, Ocado and Sainsburys (My supermarket, 2012). Similarly, they use some smaller retailers as their supply channel as it is a wider way to reach their customers. In some occasions, the brand may also be placed in vending machines as it can be seen in the picture below. http://t3.gstatic.com/images?q=tbn:ANd9GcRL-LKivJKsbaGbwI7qTyEq0EG-7BkObbtFCXPi_ykx8sFpS33eoQ Figure 2: Evian bottles in a vending machine (Source: Google, 2011). PRODUCT The brand offers ranges of bottles suited to each of their different target audiences. For example, the PET bottles for sports practitioners and the glass bottles for the restaurants. It is noticeable that the firm uses different materials to generate its bottles: plastic bottles, resistant to movement, and glass bottles, more delicate, sign of sophistication (Evian, no date). In addition, Evian offers its water in bottles of different sizes adapted to the convenience of the customer. http://www.evian.com/files/contents/38/bottles_PET_BE.png Figure3: Evian bottles in different sizes (Source: Evian, no date). PROMOTION It uses different ways to communicate its message to the target audience with the interest of creating a connection between them and the product. Some of the various effective techniques they utilize to make that possible are brand endorsement and advertising through different channels. In addition, the brand is sponsor of sport icons like Maria Sharapova (The drum, 2012). Figure 5: Evians billboard advert (Source: Google 2012). Figure 4: Evians brand endorsement (Source: AdWeek 2006).http://t3.gstatic.com/images?q=tbn:ANd9GcSwg1SFW7p_fwN4mSlHvY0Pdu9WHXFWizkyTgMIYXuRCfBouuoqCYvGtj1bSA http://t2.gstatic.com/images?q=tbn:ANd9GcQ9zwxjho_G7ARm8PA5qhZORnp-MylAVKZVyPCrw_cIxunvbXiKLw http://liamsmarketingandprblog.blogspot.co.uk/2012/11/analysis-and-swot-analysis-of-one-brand.html http://books.google.co.uk/books?id=8PoItiB7bicCpg=PA235lpg=PA235dq=evian-+premium+pricesource=blots=ewZc0xoEWBsig=_b3qj2975SIOafxq1j49xu89Ldghl=ensa=Xei=NO61UO_yLYiH0AW69YHoBgved=0CFkQ6AEwBg#v=onepageq=evian-%20premium%20pricef=false http://www.mysupermarket.co.uk/brands/evian_in_tesco.html http://www.mysupermarket.co.uk/#/tesco-price-comparison/mineral_water/evian_natural_still_mineral_water_2l.html http://www.google.co.uk/imgres?q=Evian+bottles+in+a+vending+machineum=1hl=ensa=Ntbo=dbiw=1366bih=653tbm=ischtbnid=Ut337L89YKN7rM:imgrefurl=http://vintage.johnnyjet.com/folder/archive/France-South-Nice-Aix-en-Provence-DiScala-Wedding-Chateau-Grimaldi-Best-Western-2011-7.htmldocid=Wxlz77d416FJLMimgurl=http://vintage.johnnyjet.com/photos-2011/Nice-France-June-2011-176.jpgw=640h=480ei=SOu5UJXeGcLF0QWAqIHIAwzoom=1iact=rcdur=399sig=113099667739855397104page=1tbnh=143tbnw=212start=0ndsp=23ved=1t:429,r:22,s:0,i:157tx=131ty=95 http://www.evian.com/en_GB/54-evian-PET-bottles James Blake is cool, but can he heat up? http://www.google.co.uk/imgres?q=evian+billboard+adsstart=185hl=ensa=Xtbo=dbiw=1366bih=653tbm=ischtbnid=Op4ec1VRnuLuXM:imgrefurl=http://www.artrick-playground.com/article/Evian-T-Shirts-Are-Back/3247/1024811docid=4RFzSZrgBnMPyMimgurl=http://www.artrick-playground.com/static/images/3247/Evian-T-Shirts-Are-Back_1024811_profile.jpgw=440h=330ei=XuO5UP2CGqrQ0QWln4GgBgzoom=1iact=hcvpx=1066vpy=301dur=485hovh=194hovw=259tx=147ty=66sig=113099667739855397104page=8tbnh=149tbnw=214ndsp=34ved=1t:429,r:78,s:100,i:58 http://www.thedrum.com/news/2012/06/28/evian-extends-sponsorship-deals-maria-sharapova-and-wimbledon

Universalizability and Philippine Supreme Court Cases :: Criminal Justice

Universalizability and Philippine Supreme Court Cases ABSTRACT: The requirement that legal reasoning be universalizable is so unquestioned as a legal doctrine that it is practically axiomatic. Recently, two Philippine Supreme Court cases have been decided in a manner that apparently dispenses with this requirement. I discuss these two cases in the light of the requirement. I conclude that the requirement, rather than being diminished by the two cases, has actually maintained its axiomatic status on the basis that the reasoning in the two cases is deficient: the first either for inequality in treatment or for lack of clear guidance, and the second for the failure to appear impartial. The requirement that judicial reasoning be universalizable, that the justifying reasons for a decision are to be articulated or at least must be capable of being articulated in the form of a universal norm under which the facts of the case are to be subsumed so as to entail logically the decision, (1) is an acknowledged formal legal principle indispensable to any sound theory of adjudication. Recently, two Philippine Supreme Court Decisions, Alonzo v. IAC (2) and Marcos v. Manglapus, (3) challenged the very indispensability of such a requirement. This paper will discuss the interaction between and effects of these two decisions on the requirement of universalizability, by determining whether the requirement is indeed seriously challenged by the two cases and, conversely, by assessing and analyzing these two cases in terms of the requirement. These two decisions resolved the issues in the two cases by creating exceptions for the unique circumstances attendant to the cases, thus apparently dispensing with the requirement. In particular, the Alonzo case held: "In fact, and this should be clearly stressed, we ourselves are not abandoning the Cojenero and Buttle doctrines. What we are doing is adopting an exception to the general rule, in view of the particular circumstances of the case." (4) In the Marcos case, reference was made to the special circumstances involving President Marcos thus: "This case is unique. It should not create a precedent, for the case of a dictator forced out of office and into exile after causing twenty years of political, economic and social havoc in the country and within the short space of three years seeks to return, is in a class by itself." (5) In discussing the interaction between and effects of these two decisions on the requirement of universalizability, the paper will first briefly explain the rationale behind the requirement. Universalizability and Philippine Supreme Court Cases :: Criminal Justice Universalizability and Philippine Supreme Court Cases ABSTRACT: The requirement that legal reasoning be universalizable is so unquestioned as a legal doctrine that it is practically axiomatic. Recently, two Philippine Supreme Court cases have been decided in a manner that apparently dispenses with this requirement. I discuss these two cases in the light of the requirement. I conclude that the requirement, rather than being diminished by the two cases, has actually maintained its axiomatic status on the basis that the reasoning in the two cases is deficient: the first either for inequality in treatment or for lack of clear guidance, and the second for the failure to appear impartial. The requirement that judicial reasoning be universalizable, that the justifying reasons for a decision are to be articulated or at least must be capable of being articulated in the form of a universal norm under which the facts of the case are to be subsumed so as to entail logically the decision, (1) is an acknowledged formal legal principle indispensable to any sound theory of adjudication. Recently, two Philippine Supreme Court Decisions, Alonzo v. IAC (2) and Marcos v. Manglapus, (3) challenged the very indispensability of such a requirement. This paper will discuss the interaction between and effects of these two decisions on the requirement of universalizability, by determining whether the requirement is indeed seriously challenged by the two cases and, conversely, by assessing and analyzing these two cases in terms of the requirement. These two decisions resolved the issues in the two cases by creating exceptions for the unique circumstances attendant to the cases, thus apparently dispensing with the requirement. In particular, the Alonzo case held: "In fact, and this should be clearly stressed, we ourselves are not abandoning the Cojenero and Buttle doctrines. What we are doing is adopting an exception to the general rule, in view of the particular circumstances of the case." (4) In the Marcos case, reference was made to the special circumstances involving President Marcos thus: "This case is unique. It should not create a precedent, for the case of a dictator forced out of office and into exile after causing twenty years of political, economic and social havoc in the country and within the short space of three years seeks to return, is in a class by itself." (5) In discussing the interaction between and effects of these two decisions on the requirement of universalizability, the paper will first briefly explain the rationale behind the requirement.

Enlightenment through Reading Great Literature Essay -- Literature Ess

Enlightenment through Reading Great Literature Great literature has created controversy, enlightenment, and has perpetually stimulated the imagination of readers everywhere. The ability to learn from past experience that crosses religions, races, and times helps separate the great literature from the "chaff." A good, entertaining story is not enough to produce a truly great and enduring work. Great literature is characterized by its ability to retain value in truth and entertainment even though changing culture. The influence of great literature has been a legacy of the human race for 1000's of years. Arguably the most influential of books is the Bible. It has been a top seller for almost all of eternity. However, it certainly isn't only the great stories or excitement and adventure that keeps people coming back to great literature. As with the Bible, it's the ability to pick up a book and learn a lesson that may have taken someone their entire lifetime to learn and apply it to your life. This ability to gain insight into the problems and past debates of morality...

Paris Is Burning Case Study Essay

1.I would argue that the group of poor gay minorities, like the people in the ball, is a subculture in itself. This group is a subculture of the gay culture. The distinguishing aspects of the group are that they are poor, gay, and minorities. Another distinguishing aspect is that members of this subculture are typically outcasts. They have been rejected by family members, friends, and American society as a whole. â€Å"It’s hard to imagine a more outcast group in American society than black and Hispanic homosexuals,† (Levy). I identified this group of poor, gay, minority men who participate in balls as a microculture. This microculture’s distinguishing aspects are that these men all seem to live for balls, with dreams of fame and fortune, â€Å"The balls are our fantasies of being superstars,† (Pepper Labeija). This group also has an extreme love for, and competitive drive to be successful at vogeuing. Another trait this group shares is a love for fashion. They use fashion and style in order to appear â€Å"real.† This subculture wants to appear to be authentically white, straight, and female (Levy). This is depicted throughout the film Paris is Burning. Another microculture that I identified in the film is the transvestite microculture. This microculture defines itself by dressing up like the opposite sex, in this case men dressing as women, but who do not wish to become women. They could be considered androgynous, (Solomon, 186). While they do not identify with females, they wish to look female. The third microculture I identified in the film is the transvestite microculture. This group’s ideal self (Solomon, 177) is female. They identify with females and wish to eventually become female. 2.The goal of this subculture is to become a â€Å"real† female, if not to transform completely, to at least look like a real female. They are motivated by the celebrities they see in magazines and on TV. Straight, white, females are this group’s comparative influence, (Solomon, 409). There are a few gay masculine men in this film; their goal would be to look authentically masculine and straight. The whole point of the balls is for members of this group to act out their fantasies. Nearly everyone in the film was pretending to be someone that they were not. Competing in the balls was â€Å"achieving in fantasy what the world had denied in [their] reality,† (Green). Acting out this fantasy allows the people in this film to compensate for dissatisfaction with their actual selves, (Solomon, 172). They desire to look like the beautiful celebrities in the magazines, (Venus Xtravaganza), so this group is doing whatever it can to make themselves more like these women. Sadly, usually the most they can do is pretend, by dressing and acting like these women. This subculture does not â€Å"wish to replace dominant culture, they long to be members of the society they imitate,† (Levy). Part of achieving their goal is purchasing clothing, make-up, shoes, even hormones and female body parts to look the part of a â€Å"real woman†. Without the possibility of consumption, it would not be possible for this group of people to achieve their goals and dreams. They wake up in the mornings as men, and leave their house in the afternoons as women because of the products they consume. They look at their reference group, (Solomon, 404) of straight females, and strive to look like them by purchasing the same products that these women use. To achieve their desired social identity they are acting out the symbolic self-completion theory, (Solomon, 176) by acquiring the clothes, hair, softer features, etc. that they see on women who are their ideals of beauty (Solomon, 196). In my opinion this is very similar to the actions of mainstream culture. â€Å"The movie is a successful attempt by outsiders to dramatize how success and status in the world often depend on props you can buy, or steal, almost anywhere – assuming you have the style to know how to use them,† (Ebert). I have observed that the common belief in mainstream culture seems to be that a person has to look a certain way to be successful. The more fashionable and beautiful a person looks, the more successful and therefore desirable they are perceived to be. Mainstream culture consumers spend millions every year attempting to make themselves look more successful and beautiful than everyone else around them. This is similar to the drag queen subculture portrayed in the movie in many ways. Both groups are trying to appear one way by purchasing clothing, plastic surgery, make-up, nice homes, etc. Both groups are desperate to be accepted by mainstream culture and both groups use style and purchasing power to try to achieve this dream they have of popularity and acceptance. There is a huge difference though. Main stream culture is constantly consuming goods and services in an attempt to fit in with each other. Drag queen subcultures are consuming these same goods to try to fit in with main stream culture. They dream of the fame and fortune that comes with being a beautiful, straight, stylish woman. â€Å"Livingston blames the advertisements they see in the media for fostering their unrealistic yearnings,† (Levy). They are competing with a completely different group of people. Not only is their competition different, it is nearly impossible to compete with. â€Å"The models compete to see who could pass in worlds that are almost completely closed to gays and blacks – especially, gay blacks,† (Ebert). The balls are this group’s opportunity to flaunt their consumptions, and practice for the â€Å"real world.† The winners are those who exhibit the most style, and often those who can afford to spend the most on their costumes, (Dorian Corey). Sadly, this group is competing with â€Å"members of a society that will never accept them,† (Levy). 3.Not surprisingly, this subculture faces many conflicts in their daily lives. These conflicts include dealing primarily with prejudices, money shortages, and abandonment. Conflicts are handled in many different ways. Prejudice is a problem all over the world and will probably never cease to be a problem. It is not depicted much in the film how this group of people handles this problem except to ignore it for the most part since there is really nothing that can be done about it. â€Å"I am white so I have the ability to write those grants and push my little body through whatever door I need to get it through. If [drag queens] wanted to make a film about themselves they would not be able, I wish that weren’t so, but that’s the way society is structured,† (Green). This subculture has very little, if any, power with anyone but themselves because of prejudices. This problem causes the other main conflicts they are faced with, money shortages and abandonment. Many of the people in this subculture have no other way to make money but to become â€Å"hussies†. They will use their physical tools to get what they want and need. â€Å"He’s taking me out for dinner later this evening, or for cocktails after midnight. I know he’ll give me some money just for me to maybe buy some shoes and a nice dress, so that the next time he sees me, he’ll see me looking more and more beautiful, the way he wants to see me. But I don’t have to go to bed with him, or anything like that. At times they do expect sexual favors, but that is between myself and them, so I don’t want to talk about that any further,† (Venus Xtravaganza). It is later discovered that Venus was found dead in a motel. She always did what she wanted to get what she wanted, such as getting into cars with men. Sadly, that is the life of a transsexual living in New York City, (Angie Xtravaganza). Money shortages give this group a risky shift, (Solomon, 267), distinguishing aspect of resorting to dangerous alternatives to make money, such as becoming prostitutes. This group also steals to get food as well as acquire props and clothing for their ball competitions. â€Å"Faggots,† or gay young men, are the best at â€Å"playing pranks† or stealing, (Freddie Pendavis). Many of the drag queens featured in this film have been abandoned by their families because they are homosexuals. To resolve this, this subgroup has formed its own families, or â€Å"houses,† as they are referenced to in the movie. Each house has a mother and a father. While these are not literal houses, it is a small community that offers support to its members. Family members assist each other with ball competitions, stealing, and encouraging each other when times are tough. 4.This subculture is very similar to mainstream culture. Both groups of people have a longing to be accepted. Both groups put a huge emphasis on how stylish a person is. The big difference is that the drag queen subculture is daring to be different to be who they want to be and fit in with whom they want to fit in. They could easily live in New York as straight men. They could live everyday pretending to be someone they were not and living a life they were not happy with to avoid the hardships that come along with being drag queens. â€Å"Beatings, violence and rejection are daily realities for men who want to pass as women, and so there is a certain courage exhibited by their choice,† (Ebert). Mainstream culture, however, is not so brave. Many people who are considered â€Å"mainstream† most likely have interests and tastes that are not considered the norms, (Solomon, 429). Some examples are a boy who enjoys dancing rather than football, or a female teacher who enjoys listening to metal rather than mainstream music. Both examples go against the stereotypes. While I personally believe many Americans, if they let their true selves show, would have personality traits that go against the stereotype that is associated with them, they will not let these traits show. They are not brave enough to go against mainstream culture and be the people they truly want to be. This drag queen subculture has dared to step out of the norm and try to become the people they really want to be. In most cases, this dream they have will be impossible to achieve. Mainstream culture influences this drag queen group completely. The drag queen subculture is striving to actually become part of the mainstream culture. Members of this group want to be like mainstream culture in every way. This is why they are pretending to be this mainstream group of people who will never accept them, (Ebert). Mainstream culture affects how this subculture looks, dresses and lives; nearly every aspect of their lives is determined by what mainstream culture does. However, the drag queen subculture has very little impact on mainstream culture. The only part mainstream culture has plucked from the drag queen subculture is â€Å"voguing.† Popular celebrities like Madonna got voguing into mainstream culture. Ironically, while mainstream culture was learning how to â€Å"vogue† it â€Å"began to copy a subculture that was copying it,† (Green). This is a very small influence that the drag queen subculture had on the mainstream culture, however, compared to the impact mainstream culture has on their lives. 5.Mainstream culture is the trends, attitudes, living styles, etc. that are made popular by the media. I do not think it is a collection of subcultures. I think that the media can pick certain aspects from subcultures and make them become mainstream culture, but I truly believe it is the media that affects what we call mainstream culture. The media controls trends by having celebrities endorse certain products. I think that we look at celebrities, see their beauty and/or success and assume they must know what the best product is. We want to be lovely and successful like them, so we try to imitate them. This catches on because everyone in mainstream culture wants to be accepted, and since what is considered acceptable and desirable is what the celebrities are endorsing, which is what we all do and buy. We also have the need to be accepted by our mainstream peers. If our peers believe what the celebrities are endorsing is what is most desirable, we will come to think it is desirable, in order to be accepted and desired.

Accounting Practice †Pa1 Essay

Question 1: a. 2 b. 2 c. 1 d. 2 e. 1 f. 2 g. 3 h. 3 i. 1 j. 2 k. 1 l. 3 m. 2 n. 2 o. 3 p. 4 q. 3 r. 1 s. 1 t. 2 u. 3 v. 4 w. 4 x. 1 y. 2 See more: The stages of consumer buying decision process essay Question 2 a. Potential tax issues related to the payment Erin received in August: 1) For Erin: âž ¢ Based on the information provided, Erin’s employment with CCC was terminated in July 2009 and Erin was informed on July 31, 2009. Thus  the payment Erin received in August is considered as pay in lieu of termination notice. Therefore, it is taxable income and should be reported as employment income in her tax return. But it seems that the amount of $9500 she received is net of tax amount (her total before tax salary for two moths is $12,000). She should contact CCC to get a T4 slip so that she will not be double taxed on $9500. 2) For CCC: âž ¢ Since the payment is related to pay in lieu of termination notice, the correct way that CCC should have done was to deduct income tax, CPP, EI and provided a T4 to Erin. And CCC should pay EHT on that payment too. But Worldwide actually paid the termination pay, CCC failed the responsibility of withholding the income tax, CPP and EI and paying EHT for that payment. No deductible expenses should be charged on CCC’s book. 3) For Worldwide: âž ¢ It seems that Worldwide withheld $2500 from Erin’s termination pay (total before tax salary $12000-net paid amount $9500), which might be charged under income tax payable and others deductions per USA tax act. From Worldwide’s perspective, the payment is deductible expenses. But in fact, since Erin is the employee of CCC, the payroll should be paid through CCC instead of Worldwide. In other word, income tax should be paid to Canada instead of USA. Erin mentioned that the payment was meant to be non taxable since it was somehow related to RRSP, which can not be applied to pay in lieu of termination notice. If the severance pay or retiring allowance were paid to Erin, the portion of payments may be transferred to an RRSP under certain conditions and the amount transferred to RRSP is tax free. But in this case, Erin has done maximum contribution on her RRSP. Beside, if Erin worked for CCC more than 5 years and CCC’s payroll is at least 2.5 million, or severed the employment of 50 or more employees in six months period, CCC is also responsible to pay severance pay to Erin, which is taxable and should be added to salary income. But CCC does not have to pay EHT for severance payment. b. Memoranda Date: xxxx, 2010 To: EHS audit manager From: Ryan O’ Leary, EHS Kitchener office Subject: New issues for audit plan at CCC Dear xxx, Contacted by a colleague from our Vancouver office, I am surprisingly aware of that several CCC’s employees have been terminated and termination payments have been paid from CCC’s parent company, Worldwide Connections Inc, which is a US company. The employees have been told that their termination was due to cash flow problems of CCC. Based on the above information and the fact that we didn’t notice any unusual things during our review of 20Ãâ€"9 T4s for CCC, I would like to draw your attention to how the information received might affect the audit plan and other concerns related to ethical issues. a) First of all, the control risk should be planned higher based on the following facts: âž ¢ CCC should be the one who pays the termination fee and issue T4s to terminated employees but they failed to do so. Instead, their USA parent company paid. It might because the management has no knowledge of this, which they supposed to have or because they intended to do so. Therefore, the integrity of the management seems to be a problem. âž ¢ Cash flow problems: several employees have been terminated due to cash flow problems and their USA parent company helped CCC to pay the  termination payment. It seems that it is the truth that CCC does have problems of cash flow. Beside these factors, examining the following financial ratios would help us to detect the cash flow concerns: i. Quick ratio: (current assets-inventory)/current liabilities: it gives a more rigorous assessment of CCC’s ability to pay its current liabilities. If a quick ratio is greater than 1.0, then CCC has sufficient cash to meet their short-term liabilities. But low or decreasing quick ratio would be a good sign of cash flow concern. ii. OCF ratio: cash flow from operation / current liabilities, this ratio would measure how well current liabilities are covered by the cash flow generated from CCC’s operations. If the ratio is less than 1, it is an indication of cash flow concern and the smaller the ratio is, the bigger the concern. iii. Short-term debt coverage ratio: operating cash flow/ short-term debt, this ratio would measure how well the short-term debts are covered by the operating cash flow. iv. The capital expenditure coverage ratio: operating cash flow/capital expenditure, this ratio compares a company’s outlays for its property, plant and equipment to operating cash flow. A positive difference between operating cash flow and capital expenditures defines free cash flow. Therefore, the smaller this ratio is, the less cash assets CCC has to work with. v. OCF/Sales ratio: this ratio, which is expressed as a percentage, compares a company’s operating cash flow to its net sales or revenues, which tells CCC’s ability to turn sales into cash. The greater the amount of operating cash flow, the better. There is no standard guideline for the operating cash flow/sales ratio, but obviously, the ability to generate consistent and/or improving percentage comparisons are positive qualities. It would be a concern to see CCC’s sales grow without a parallel growth in operating cash flow. Positive and negative changes in CCC’s terms of sale and/or the collection experience of its accounts receivable will show up in this indicator. b) The audit risk needs to be planned to a lower level based on the higher control risk. Therefore, the detection risk has to be lower to reach the acceptable level of audit risk, which means more samples and substantive procedures need to be performed especially on payroll cycle and balances and transactions related to cash flow. c) Potential ethical issues that might affect our audit plan: âž ¢ Integrity of CCC’s management: like I mentioned previously, it is reasonable doubt for CCC’s management’s integrity due to the fact that they failed to collect income tax and other deductions for the employees worked in Canada and had their USA parent company paid. The management either intended to do so to try to hide the cash flow problem or lack the knowledge of knowing their responsibility of collecting income tax and pay EHT when they make termination payment. Besides, when the time we did review of T4s, we were not told by the management the termination and payment from USA Company. Therefore, I would like to recommend to interview with the management first to understand what their intention was and interact with the higher level of management if necessary. If no correction can be agreed upon or no cooperation from the company, then involve CRA and audit committee. âž ¢ Due care /competence of our audit team: based on the fact that several employees have been terminated and nothing has been found unusual during our T4s review, it seems that due professional care and competence of our audit team is also questionable. I would like to recommend that not only use more experienced auditors, but also remind the team that perform the job with due dare to avoid unnecessary undetected misstatements. I look forward to discuss the details with you! Sincerely, Ryan Question 3 a. A Memo to Albert Desrosiers: Memoranda Date: Feb 18, 2007 To: Albert Desrosiers, Audit Manager, Morrison and Associates From: Wei Liu, CGA, Audit Manager, Morrison and Associates Subject: Assessment for financial position and audit at Prime Restaurant Suppliers Ltd (Prime) Dear Albert, Upon your request, I have analyzed Prime’s financial ratios and the balance sheet and reviewed the audit work done by Paul. I would like to discuss the following issues with you: i. After analyzed and evaluated Prime’s financial ratios and the balance sheet, the following are the problem areas that could impact the nature of the audit work required thus need our special attention: âž ¢ Inventory: it has increased significantly over the past two years, 27% in 20Ãâ€"6 and 35% in 20Ãâ€"5. And inventory turnover has dropped 0.6 from 3 in 20Ãâ€"5 to 2.4 in 20Ãâ€"6. It is an indication of either excessive inventories or ineffective buying or misstatements of valuation in inventory. Substantive procedures would be required to make sure the assertions of existence, valuation, ownership are fairly presented. Performing test counts of inventory should be done more cautiously. âž ¢ Accounts receivable: It increased 8.7% in 20Ãâ€"6 and 43% in 20Ãâ€"5. And receivables turnover has dropped 0.4 in 20Ãâ€"6 and dropped 0.6  comparing to industry average. Meanwhile, the average collection period has increased 16.8 days, which increased 21%. However, sales only increased 1.3% in 20Ãâ€"6. All of these indicated that the collection of accounts receivable is questionable and Prime’s credit policies might not be efficient or the allowance for bad debt is not adequate. Therefore, more positive confirmation of accounts receivable might be necessary to ensure the existence and valuation; review allowance for doubtful accounts to make sure whether it is adequate; review aged AR report; review credit and collection policies; perform cut-off procedures and so on. âž ¢ Sales: Even though sales have increased in 20Ãâ€"6 by 1.3% and 16% in 20Ãâ€"5, but net income dropped significantly by 47% in 20Ãâ€"6 and 0.3% in 20Ãâ€"5. And gross margin has dropped 4.5% in 20Ãâ€"6 and 8.9% lower than industry average. Net margin has dropped by 2% in 20Ãâ€"6. When interest expenses are lower than prior’s years due to lower bank loans and mortgage and term loans and other operating expenses has no signs of increase, the reason for higher sales but much lower net income (before tax) are focused to costs of goods sold. Again, we need to take extreme cautions to make sure that existences, valuation, ownership of inventory are fairly presented. On the other hand, more procedures need to be done to make sure the revenue recognition is reasonable. âž ¢ Cash flow/accounts payable-inventory: it has no balance recorded on the balance sheet for cash. Even though Prime’s current ratio is 1.19, but quick ratio is only 0.65. Even worse is that accounts receivable is not dependable due to potential collection problem or overstatement. Accounts payable-inventory has increased 37% in 20Ãâ€"6, plus other current liabilities, Prime is facing a serious cash flow problem. The significant increase in Accounts payable-inventory pointed out again the problem of inventory, either excessive inventory has been obtained or ineffective buying has been happening. Substantive procedures should be performed cautiously on accounts payable-inventory to make sure its valuation, existence. Positive bank confirmation should be obtained. âž ¢ Income tax payable/future income tax liabilities: income tax payable has decreased 81% in 20Ãâ€"6 but future income tax liabilities increased 4.7%. In total, it decreased 40% while net income decreased 47%. Examining the computation is necessary to make sure fair presentation of these two figures. ii. With respect to Paul’s recommendation regarding the audit report, I have the following different opinions: âž ¢ I don’t agree that Paul restricted subsequent evidence accumulation to Prime’s accounts receivable and inventory. From part I analysis of financial ratio and the balance sheet, we know that Prime has a high control risk in accounts receivable and inventory, therefore, we can not restrict subsequent evidence accumulation. Controversially, sufficient evidences need to be collected to allow the audit risk lower to an acceptable level. âž ¢ Paul concluded from what he could observe that internal control were present and appeared to be operating as intended. This is not correct. First of all, internal control has to be tested whether we rely on it or not. Secondly, Prime only did review engagement for prior years and never be audited. And an audited financial statement is needed for Prime’s loan approval process thus the management has the motive to manipulate the statements to get the loan. Plus concerns showed from their financial ratios and balance sheet, including high increased inventory, AR, AP, cash flow problems, all of these facts indicates that we are facing a client with high control risk and inherent risk. Internal controls have to be tested. âž ¢ Paul concluded that changing of LIFO accounting from FIFO has no big impact on income statement and balance sheet due to consistent inventory cost over the year. That is wrong. The inventory was increased significantly over two years, which means the cost of inventory in 20Ãâ€"5 could be very different comparing to 20Ãâ€"6. More importantly, if LIFO is allowed used in 20Ãâ€"6, a retroactive procedure need to be done for previous year’s financial statements. âž ¢ Paul instructed the other assistant to ensure that goods shipped in the last few days of the year were recorded in sales. The shipped goods to customers is not the only criteria that we can recognize the sales. We need to make sure other criteria also presented, such as the amount can be measured and collection is reasonable assured or an allowance of bad and doubtful accounts is properly set up. âž ¢ 10 confirmations for AR have been sent out. I am not quite sure what this number are based on. But if it is just a random number, no sample size and materiality was put into consideration, it is not appropriate number. âž ¢ Paul believed that testing was sufficient for him to issue unqualified audit opinion. Based on all above mentioned disagreement, this conclusion is certainly too early to make. More substantive procedures need to be done. Evidences collected so far is not enough to make conclusion. iii. Other issues: âž ¢ Without permission from Mrs.Ruenstein, who is the owner of GoodFood Manufacturing, Paul showed Marvin a copy of GoodFood’s financial statements and advised him about Mrs.Ruenstein’s plan to retire. This is violation of confidentiality policy. I think we should advise Paul and inform GoodFood as soon as possible and explains the situation. Even though it might benefit the both parties, we still need to prepare for GoodFood’s complain/lawsuit. I look forward to hear from you and discuss more in details. Sincerely, Wei Liu b. Prime should consider the acquisition of GoodFood mainly based on the following facts: âž ¢ They are in the same industry but focus on  different customers. By acquiring GoodFood, Prime can expand its business into larger restaurant market. âž ¢ Prime’s strong sales team has been successful in generating leads to attract new customers. Therefore, it meets Mrs.Ruenstein’s desire to invest additional effort to build up sales levels. âž ¢ GoodFood has plenty of excess capacity that can compensate Prime’s shortage of cash flow and other capacity. The concerns about financing the purchase: Prime might have difficulty to obtain a long term loan to finance its purchase based on its current financial position. Even though Prime has increased sales in 20Ãâ€"5 and 20Ãâ€"6, but net income has dropped 47% in 20Ãâ€"6. It has large and increased current liabilities but has no reliable cash flow to depend on. Inventory is excessive, and AR’s average collection period is dropped. Return on total equity has dropped to 6.7% from 13.6% due to big drops in net income. All financial information is negative and can not support its financing request. However, if Prime can conquer the storage constraints and change back to FIFO accounting, it might be a big difference. Its cost of goods sold would dropped and net income would be increased! Question 4: A Letter to Board of Directors: Wei Liu, CGA Xxx Audit and consulting Firm Board of Directors, Townsville Recreation Centre (TRC) Date: December xxx, 2009 Dear Board members, It is my great pleasure to be in the position of providing my opinions regarding the creation of TRC and upcoming transfer of the recreational  facilities from the municipality to TRC. The following you will find the discussions related to that and other issues requested by you, including the proposal for the social media site. âž ¢ Creation of TRC and transfer of the recreational facilities from the municipality: o As what we all understand, the purpose of creating another independent legal entity, TRC, is to getting better information for decision making; to offer a wider range of lessons and activities on a cost-effective basis. It is agreed that Townsville would transfer not only all existing properties of the recreational centre operations and any related debt, but also all employees of the recreational centre. Therefore, from the financial perspective, TRC will record all transferred properties at fair value, record all related debt for remaining balance per bank’s confirmation, including unpaid accrued interests. A deferred capital contribution would be used to reflect the funding from Townsville. As for all employees being assured that they would still be eligible for pensions as well as health and insurance coverage, the board need to make sure the details of the pension plans need to be discussed and prepared to accommodate old employees and new employees and make sure the pension policies and procedures as well as health and insurance coverage policies and procedures are in place. It is better off for TRC to consider only offering the defined contribution pension plans to employees instead of defined benefit plans since the first one is less cost and less burden on TRC. The cost to cover the pension plans and coverage should also be planned and budgeted. âž ¢ Accounting policies, format of the financial statements, and information necessary for decision making: o After transfer, TRC would be an independent non-for-profit legal entity. Therefore, all accounting policies need to be compliance with GAAP-general accepted accounting principles from CICA Handbook. PSA (Public sector accounting) Handbook will not be appropriate any more. TRC should determine and disclose which method is used for revenue recognition, either deferred method or the restricted fund method. The restricted fund method would be more suitable in  TRC’s situation since TRC receives subsidies for low-income individuals as restricted funding. Separate reporting on this restricted funding would be benefit for users, including Townsville to better understand the statements. And other significant accounting policies, such as accounting for capital assets and donated materials and services, use of estimates etc should be determined and disclosed. o As for the format of financial statements, according to the GAAP, normally it include: Statement of financial position; statement of operations; statement of changes in net assets; statement of cash flows. o Information necessary for decision making: the board should obtain information not only from financial perspective, such as summary on TRC’s financial position, implication of current economic, government’s budget plan; but also non financial performance reports, such as whether TRC would be actually offering more lessons and activities on a cost effective basis. âž ¢ Requirements of the information technology system: o Although it is costly to invest a new information system, but without it, it is much harder to produce useful and more reliable information to assist management operations effectively and efficiently. The new information system should not only record basic accounting information, but also produce information, like costs and revenues preparation between budgeted amount and actual amount; required funding reports; data for performance measurement etc. Also the board should ensure that policies and procedures for data integrity and security, IT supports, training for skilled personnel are all in place. âž ¢ Implications of the change in employment: o As part of transferring agreement, all current employees of the recreational centre will become employees of the TRC and they will be still eligible for pensions and health and insurance coverage. Therefore, all income tax, CPP and EI have been contributed will be considered as contributed under TRC. For those employees who are nearly retiring, they can  chose move their pension plan to TRC or leave it. And they can start to withdraw once their age reached to the defined age in the pension plan. âž ¢ Independent contractors and employees: o From the tax’s point of view, making a distinction between independent contractors and employees is very important since for independent contractors, they are responsible for reporting business income for their tax return. TRC has no responsibility to withhold income tax, CPP and EI for them and do not have to provide same benefits to contractors as employees have. TRC also do not pay EHT for amount paid to independent contractors but need to pay EHT for remuneration paid to employees. o The factors to consider for distinctions between independent contractors and employees: ââ€" ª Controls: Generally, in an employer-employee relationship, the employer controls, directly or indirectly, the way the work is to be done and the work methods used. But the contractors controls if he/she has the right to hire or fire, and decide where, when and how the work will be done. ââ€" ª Ownership of tools: if it is employer-employee relationship, the employer generally supplies the equipment and tools required by the employee; also employer covers the cost of repairs, insurance etc for using of tools. ââ€" ª Chance of profit/risk of loss: the employees are entitled to his or her full salary or wages regardless of the financial health of the business, the employer alone assumes the risk of loss. But for contractors, all risks are his/hers. ââ€" ª Integration or organization test: the tasks performed by employees form an integral part of the business but tasks performed by the independent contractor merely being accessory to the business. âž ¢ Revenues: TRC’s revenues include subsidies provided by the Townsville, membership fees, registration fees and rental fees. To maximum the revenues, I would like to recommend: o Subsidies from the Townsville: to be eligible to get the funding, TRC will have to provide complete listings of names, income levels, and subsidies provided. This information has previously been tracked through  Townsville’s accounting system. Therefore, TRC could use the same system and maintain the same reporting to ensure maximum subsidies funding. o For memberships are provided free of charge to families below a specific income level, the membership fees are actually covered by subsidies funding, revenue should be recognized even through the funding not yet received and fund receivable from Townsville could be set up. o Registration fees: under the municipality’s management, often the lesson was run at a loss due to under enrollment or a higher than anticipated number of subsidized registrants. Therefore, the board should enforce the management in TRC to implement a better budget system to budget the registration fees and number of enrolment. The board and the management should work on strategies of getting more people to sign the lessons and activities. Meanwhile, TRC should consider setting up a policy that maintains the right of cancellation of lessons/activities in the case of enrollment not covering the cost. o Rental fees: rental of the facilities is scheduled only around the times that the facilities are open to members and the general public, thus the rental income is limited due to time restraints. The board should consider a plan to expand available time for rental and fully use the facilities to maximum the rental income. âž ¢ Performance measures: o I understood that TRC would evaluate employees’ performance partly based on measures that are reflective of the mission statement objectives. Therefore, the board should be provided with performance reports that can help you to define the mission statement objectives have been met. The list below should be considered for performance measures: ââ€" ª The number of lessons/activities offered ââ€" ª The type of lessons/activities offered ââ€" ª The number of attendants for each type of lessons/activities ââ€" ª newly developed lessons/activities offered ââ€" ª Attendants for new lessons/activities ââ€" ª Number of individuals received subsidies ââ€" ª Type of lessons/activities offered to low-income families ââ€" ª Cost and revenue for each type of lessons/activities. âž ¢ Internal controls for Cash: o It seems that the internal controls for cash were not quite adequate due to the fact of theft of cash. To ensure this not continually happening in TRC, the board should make sure better internal control polices and procedures for cash management are in place, such as: segregation of duties for collecting and recording and bank reconciliations; more frequent cash deposit; proper authorizations, etc; the board should also make sure the implementation of the controls will be happening. âž ¢ Auditor for TRC: o According to Canadian auditing standard, we can not accept audit engagement if we provide non-assurance services, such as accounting and bookkeeping services; valuation services; internal audit service; financial information systems design or implementation services. Based on the fact that we are now providing the consulting services not relating to those, we will be able to provide audit service to you. As for the fees schedule, we need to follow a standard fee schedule. âž ¢ Proposal of the social media site: o The social media site provides many benefits for TRC to expand. While building up the site is necessary, many things need to be taken into consideration, especially when it is related to confidentiality and safety of information. It is not appropriate to publish the lists of all people being subsidized because it might violate the confidentiality policy; also to be able to keep the information collected safe, including client’s credit card number, the site has to be maintained under certain security to ensure data security. Besides, the board need to make sure whether there are skilled or enough personnel to maintain the site. More importantly, the board need to evaluate the overall costs to make sure that TRC does have the capacity to run this media site in a cost effective manner. If you need more clarification, please feel free to contact me. I would be happy to discuss more details with you. Sincerely, The end of assignment 8