Argumentative essay for and/or against keeping animals in zoos.

Zoos: Natural Alternative? The word â€Å"zoo† was introduced in the 19th century and first served as an abbreviation of the word combination â€Å"zoological garden† – the collection of different species of animals taken from the nature. They were created on the basis of many reasons: research making, education, conservation and recreation. In general, zoos are seen as some sort of alternative to a natural environment for the animals. Let’s find out if it’s true by means of examining the pros and cons of the zoos. It is an important debate whether animals should be kept in the zoos or not. Some say that it is necessary to capture them in order to protect from poachers. Regarding all the efforts to kill animals for ivory, skins and medical aims, zoo is quite a safe place for them. In contrast to this, it is necessary to note that animals have their natural rights and once they are put into cages these rights are broken. It is known that there are zoos where workers treat animals very cruelly. Fortunately, day by day all the zoos become more and more improved and it wouldn’t be fair to close all the zoos because of the mistakes of some of them. But no matter how good the conditions of the place where animals are kept are, they are still suffering because of the fact that their natural behavior is limited by zoo’s walls. We can endlessly discuss the issues of zoos. Surely, it is important to take measures to study, protect and preserve endangered species, but it is important to do it without making animals suffer during the process. In my opinion, zoos will never be an alternative to the natural environment no matter how high the quality of the life conditions in there may be.

Personal Statement Hmv Store - 2552 Words

Cover Research Bias For this observation assignment I positioned myself directly outside the HMV store in Woodgrove Mall. I set myself in the mall food court which allowed for a clear view of 75% of the store. I have a good view of the front half and the point of sale system, but a large poster obscures a large area of the left side of the store. I personally rarely shop at HMV, as I purchase my entertainment digitally or stream it from online sources. Recently HMV has moved into a new business model in which they sell more fan based merchandise. Examples of this include television or movie memorabilia, pop culture T-shirts, and other small items. I am more interested in this side of the store as it seems to have saved the brand in Canada. HMV Canada is the only HMV chain still thriving and I am curious to see who is supporting the store. I do not believe that the fact that I do not often shop at HMV will affect how I approach this research, but will instead help me. Observational Finding Report Located in Woodgrove Mall in Nanaimo, British Columbia, directly across from the busiest part of the mall sits HMV Canada. HMV, which stands for â€Å"His Master’s Voice† (HMV, 2014) is a music retailer with over 80 years of experience. They specialize in music, DVD’s, headphones, memorabilia, and more. Although they have 80 plus years of retail experience they have only been in the Canadian market since 1988. What is interesting is the fact they are owned by aShow MoreRelatedInternal And External Marketing Environment2804 Words   |  12 Pages1.0 Introduction HMV is a limited company of CDs, DVDs, Film, Music, games and Technology products. It has Over 120 Stores all over the UK, offers different verities of Movies, Music, Headphones and Ipads as well. HMV’s opened its first store at Oxford Street on 20th July 1921. Hmv started expanding in 1990s and reached to its maturity stage in late 1990s till 2004. At the end of 1990s HMV’s sales started slowing down because of the introduction of digital media. HMV’s sales fell year by year sinceRead MoreHmv Market Environment2711 Words   |  11 Pagescustomers and as a result many preferred to buy them online rather than going to the stores and buying music. Secondly, there has been an increase in illegal digital downloading; young people tend to download music of various formats which are easily available from the internet. This has lead to the decrease in the sales of music and is right now a major problem today. We are here to do a marketing audit on HMV which is a UK bas ed international entertainment retail chain. It is listed on the stockRead MoreTesco Corporate Strategy913 Words   |  4 Pagesits strategy and image. Its initial success was based on the Pile it high, sell it cheap approach of the founder Jack Cohen. The disadvantage of this was that the stores had a poor image with middle-class customers. In the late 1970s Tescos brand image was so negative that consultants advised the company to change the name of its stores. It did not accept this advice, yet by early 2005 it was the largest retailer in the United Kingdom, with a 29.0% share of the grocery  market  according to retailRead MoreAnalysis of the Music Industry30024 Words   |  121 Pagesof artists. Instead of concentration, this points to a very fragmented demand for music. †¢ Distribution of recorded music is in a state of flux, with competition in the retail market (mainly for CD albums) featuring two national specialist chains (HMV and Virgin) whose main competitors are the multiple grocers. However, all conventional retailers of music as a pre-recorded `product are having to come to terms with the downloading revolution, which is creating an entirely new structure (e.g. withRead MoreWhsmith Marketing Strategy4338 Words   |  18 Pageslack of a Unique Selling Point (USP). During tough economic periods WHSmith attempted to expand its market by differentiating the range of products through entering new markets not directly linked with their core business. Whilst the WHSmith Travel stores have been deemed a great success, attracting the attention of commuting customers with strategically positioned impulse goods, in the High Street the current economic climate has led the business away from its historic objectives. It is fundamentalRead MoreMark eting Communications Notes17720 Words   |  71 Pagesactivities often receive a fair share of the criticism. The critics believe that marketers create needs where none exist, stimulate wants that may not be in the interest of consumers, and force-feed consumers a lifestyle that better suits the financial statements of marketers than the needs and pocketbooks of consumers. This raises the question: do marketers always behave in honest and ethical ways? Remember the opening example of the exercise machine — anyone can sell something once by making it sound soRead MoreToys R Us in Japan8391 Words   |  34 Pages9-796-077 Rev. February 25, 1999 Toys R Us Japan I do not believe the Japanese have chosen freely to have these limitations. All we would have to do is open a large retail store where prices were 40% less and choices were very broad. If the Japanese consumer didn t like products offered in that fashion, then the store would not be a success. . . . —Carla Hills, United States Trade Representative, February 1990 In early 1991, Toys â€Å"R† Us seemed poised on the brink of a high profile entryRead MoreUnit 3 P1 M1 And D17271 Words   |  30 Pagesevents, a new range of console appeared, formed by the same brand; Sony. This new range of gaming console is referred to as, the next generation of gaming entertainment, and this specific console is known as the Sony PS4. This PS4 was released into stores and gaming retailers on such dates as the 15th of November 2013 (for North American Citizens), the 29th of November 2013 (for European Citizens) and 22nd February 2014 (for Asian Citizens); and as of March 2nd 2014, this product has already sold asRead MoreSocial Legal and Economic Impact of Ebusiness in Ireland13799 Words   |  56 Pages4 Evolution of the Internet 6 Dot-Com Boom 7 eBusiness Development 8 Introduction – Social Impact 10 Social Impact of eBusiness – Positives 10 Improve Life of Disabled 10 Provide Information to those with Illness 11 Online Counselling 11 Personal Development 12 Enhanced Leisure Time 13 Greater Awareness of Important Causes and Charities 14 Fifteen Minutes of Fame 15 Social Networking 16 People Better Informed about their Tax and SW Entitlements 17 Study and Research Benefits 17 SocialRead MoreBusiness Btec Unit 33 - Whole16196 Words   |  65 Pages These are HTTP and HTTPS. HTTP comes up when there is no security on that exact page on the website. For example, youtube.com or any other site - as long as you are not signed into the website. Since it is not secure, never give the website any personal details about yourself of your finance. If you do (since it is an unsecure server) third party members can access you information and use it without your permission or knowledge. On the other hand, there is HTTPS. This means that it is a secure site

Taxation Income from Commission

Question: Describe about the Taxation for Income from Commission. Answer: 1. Discussing the case, it involved Hilary, who was always interested in climbing mountains because of which she had become quite famous in the country. For this purpose, a local newspaper (Daily Terror)had actually offered an amount of $10,000 to publish her story, which would inspire people in the long run. As she was not an author and never really had experience in writing. Hence, she gave her story and also gave the newspaper the right to the story and the title. Not only this, she had two other sources of income as well consisting of; $5,000 from Mitchell Library, for selling her own manuscripts Also an amount of $2,000 for a photograph, which was clicked while climbing the mountains This case is almost equal to that of Godecke v Glamorgan County Council (1925).Section 393-10 of the Australian Income Tax Act states that income from commission, wages, earnings, allowances, and gratuities, etc. would be considered as an income of an employee. But in this case, the income as received by her was not her ordinary income. It is the income as earned by her from the sale of her story, which is not her usual business. Her main business is not to sell articles. If that would have been the case, it would have be clubbed under the head income from ordinary course of business. Other than that, this income of $10,000 would be clubbed under the head capital gains. The other two income as earned by her would be taxable as it would be considered from her person exertion. Hence, the other two amount of $5,000 and $2,000 would be taxable. 2. In the second case, it should notice that it related to a relationship between a parent and a son. The whole case is related to the $40,000 as given to the son by the father, for which no interest was being charged by him. It was decided between both the parties that the loan would be repaid at the end of five years. It was decided that no interest would be charged upon by the parent, yet the son had given a cheque which included the principal amount along with the amount of interest at the rate of 5%. Hence, the whole case lies on the fact that whether to determine the income of the parent would include the interest amount or not. The whole case belongs to this scenario under the Australian Income Tax Act. Also, it should observed that no payment was made to the parent before the final payment. For this purpose too, it was necessary to determine the head at which the income was to be clubbed. The case revolves around this aspect where it is important to determine the nature of the income and how it should be taxed. When coming to the taxation part, it should be known that any income, which a person is basically earning from its ordinary course of business, would be considered as his normal income and would be charged under the heads of income. On the other hand, it should be noticed that there was no official agreement between both the parties and for this reason, this income as earned by the parent should not be considered as the normal income of the parent. It was just an informal agreement between a parent and a son. Apart from this, as there was no contract as well between both the parties. So as there was no legal between both the parties, the income as earned from the interest of the amount given as the loan, would not be taxable under the normal income of the company. The total interest amount as received from the son, the taxable amount would be clubbed under the head capital gains or income from other sources. Hyde v Wrench (1840) has been one of the similar cases where the matter rela ted to loan between the parents and the child. The whole scenario over here is directly an informal or oral communication between the parties and there was not any contract as such. 3. Capital gain has been one of the most important aspects Under the Income Tax Act of Australia. Indexation, being the one of the most important aspects under the capital gains. This is the process where the all the assets, which are being held by a person for more than a year, will be eligible Indexation. But later, this process was aborted and the process of discount is applied on the capital assets. The rate of discount is 50%. Section 45 (1) of the capital gains states that any profit arising from the transfer of an asset, will be chargeable under the financial year. Cost of acquisition is basically the cost of purchasing the asset and also all the installation charges as paid by the individual or a company. To calculate the taxable amount from the sale or transfer of an asset, it should be calculated by reducing the total amount of money paid or consideration paid for the asset to be purchased along with the cost of improvement on the asset, by the total consideration received for the asset. Hence, in the following scenario, the calculation would be done on the basis of the method mentioned above. Therefore, it can be said that capital gain as one of the major heads to actually be used for tax purposes. Part a) As per Australian Taxation Law capital gain tax, will not be applied, if the capital asset is bought before 20th September 1985. In the given scenario, Scott is an accountant, who purchased a vacant block of land in Australia on 1st October 1980. On 1st September 1986, he also had built a house for which construction costs $60,000. At the time of construction value of the land was $90,000. After the construction was completed the whole property was given on rent. Then on 1st March Scott sold the entire property for auction for $800,000. Now since Scott has sold his property it would attract capital gain tax. Scott is an individual who has let out his property on rent and then in March he had sold his property for $800,000. After the construction, of the property Scot did not stay there, instead he rented out his property. In this case, any capital gain arising from such situations would be exempted under the rule of Temporary Absence. But such case would only apply, when the property is sold within six years. But in Scotts case property is not sold within the span of six years. But still he would be exempted from paying the capital gain tax, since his property was purchased before September 1985. Hence in the first instance no capital gain tax is required to be paid. Part b) In this case Scott has sold his property to his daughter for $200,000. In this case capital gain tax would be attracted since property is sold to the relative. Amount on which tax needs to be charged would be ($200,000 - $150,000) = $50,000. Capital gain tax would be 50% of $50,000 = $25,000. The case is very similar to the case of Masters v Cameron (1954). Part c) In this case the company instead of Scott owned property. Exemption provision was only applicable on individuals and not on company. Company needs to pay capital gain tax on it. References Aussie Home Loans | Mortgages | Loan | Personal Loans Australia' (Aussie.com.au, 2016) https://www.aussie.com.au/ accessed 25 August 2016 Barnet Jade - Find Recent Australian Legal Decisions, Judgments, Case Summaries for Legal Professionals (Judgments and Decisions Enhanced)' (Jade.io, 2016) https://jade.io/j/?a=outlineid=66285 accessed 25 August 2016 Exemptions | Australian Taxation Office' (Ato.gov.au, 2016) lt ;https://www.ato.gov.au/General/Capital-gains- tax/CGT-exemptions,- rollovers-and-concessions/Exemptions/ accessed 25 August 2016 Guide G, 'Taxes Are High In Australia' (Global Property Guide, 2016) https://www.globalpropertyguide.com/Pacific/Australia/Taxes-and- Costs accessed 25 August 2016 INCOME TAX ASSESSMENT ACT 1936 - SECT 6 Interpretation . 2016.INCOME TAX ASSESSMENT ACT 1936 - SECT 6 Interpretation. [ONLINE] Available at:https://www.austlii.edu.au/au/legis/cth/consol_act/itaa1936240/s6.html. [Accessed 25 August 2016]. Capital gains tax | Australian Taxation Office . 2016.Capital gains tax | Australian Taxation Office. [ONLINE] Available at:https://www.ato.gov.au/General/Capital-gains- tax/. [Accessed 25 August 2016]. Personal services income | Australian Taxation Office . 2016.Personal services income |Australian Taxation Office. [ONLINE] Available at:https://www.ato.gov.au/Business/Personal-services- income/. [Accessed 25 August 2016]. Australian Tax Accounting | CCH iKnow. 2016.Australian Tax Accounting | CCH iKnow. [ONLINE] Available at:https://www.iknow.cch.com.au/#!/topic/tlp1041/overview/assessable-income. [Accessed 25 August 2016]. Help and guidance. 2016.Calculating and paying capital gains tax - CGT Taxation Calculator. [ONLINE] Available at:https://learn.nab.com.au/calculating-and- paying-capital-gains-tax/. [Accessed 25 August 2016].

The V-Chip Essays - Parenting, Television Technology, V-chip, Chip

The V-Chip On February 8, 1996, President Clinton signed into law the Telecommunications Act of 1996, which dramatically altered the telecommunications industry over the next several years. One of the most controversial sections of the bill was Section 551, titled "Parental Choice in Television Programming," which calls for manufacturers to include a "V-chip" in every new TV set 13 inches or larger. The V-chip is a device that will enable viewers to program their televisions to block out content with a common rating. Proponents of the system say that it will enable parents to protect their children from viewing violent and explicit material. Opponents say it violates the First Amendment rights of the broadcasters, and enforces government censorship on the television industry. Even though the President has already signed the V-chip legislation into law, it remains at the heart of a heated political battle. The strongest objection raised to the V-chip by its opponents is that it violates the First Amendment Rights of the broadcasters. They claim that the government is imposing a system of censorship that will lead to "blander" and "less dramatic" television. Representative Ed Markey (D-Mass.), who spearheaded the drive for the V-chip, argues that there is nothing in the legislation that limits the content of programs. He, and other supporters of the V-chip, say that the broadcasters will still be able to air any programming they wish. They will just have to accompany the programming with a rating that will help identify to parents the content of the programs. He emphasizes that it will be left to the parents to decide which programs they wish to view, not the government. Broadcasters respond by saying that there is simply too large of a volume of programs to rate all of them. As an example, they say that there are fewer than 600 movies that have to be rated each year by the Motion Picture Association of America, while there are over 600,000 hours of cable programming that would have to be rated each year. Supporters of the V-chip say that its purpose is to give parents control over the level of violence and sexual material their children watch on television. Critics, however, claim that the ratings will be too broad. They would not be able to intelligently choose for themselves which shows are acceptable and which are not. Critics argue that many shows such as cartoons and even the news could potentially be classified as "violent" and be blocked. In response to this argument, news and sports programs will be exempt from the ratings requirements. This creates it's own problems, though. It will be difficult for officials to decide what qualifies as "news" or "sports." Tabloid shows such as "Hard Copy", for example, could be labeled as either news or entertainment. Many shows will try to avoid ratings by claiming exemption as either a news or sports show. Another one of the biggest concerns of V-chip opponents is that it would cause broadcasters to lose money since many advertisers would not pay for time in a show that might be blocked from millions of households. This would eventually cause the networks to drop highly rated shows in favor of "blander" fare that will attract more advertiser revenue. Even though the V-chip has been signed into law, there are still tremendous hurdles it must pass before it appears in television sets. The last major hurdle the V-chip has to clear is the battery of legal challenges it is sure to face. Designers are reluctant to devote time and resources to designing a system that may be found unconstitutional by the Supreme Court. Since the court decision is not likely to come until near the deadline for full implementation, however, designers will simply have to gamble their funds that the system will be approved. Both sides agree that the V-chip is bound to have an impact on the type of programming offered. Cable channels are unlikely to change much, since they are not advertiser funded, but network television will be forced to rely on sitcoms and other "inoffensive" programming. While some believe this is a good thing, others worry that viewers will turn to cable channels, and network programming will lose its audience, and therefore its advertiser funding.

Macbeth Essays (333 words) - Characters In Macbeth, Free Essays

Macbeth Essays (333 words) - Characters In Macbeth, Free Essays Macbeth Macbeth If it hadnt been for the three witches, Macbeth would never have killed Duncan nor Banquo. Macbeth, also would not have been killed my Macduff. The three witches are the reason that everything happened the way the they did. In the beginning of the play, the three witches prophecized that Macbeth would become Thane of Cawdor adn the King of Scotland. In the near future Macbeth became the Thane of Cawdor because of his valiant efforts in the war. Macbeth started to think about the witches proheciesand started to become a little ambitious. With the constant nagging and mockery of Lady Macbeth, Macbeth decides to go through with the murder of Duncan. Thus, another one of the witches prophecies was fulfilled. The witches also prophecized that Banquos sons will be kings. In the worry of Banquo finding out about the murder of Duncan and the thought of Banquos son, Fleance, Macbeth hires a few asassins to murder Banquo and his son. Later,three ghosts appear in front of Macbeth. First, an armored head appears and warns Macbeth to beware of Macduff. Second, a bloody child appears telling Macbeth that no man born a woman should harm him. Third, a child holding a tree, tells Macbeth that he is safe until Birnham Woods comes to Dunsinane. After the three ghosts visit Macbeth, the apparition of Banquo appears. Following Banquo is seven of his descendants, all of which were deceased kings. The first of the three warinings from the ghosts comes true when macduff allies with Malcolm, one of Duncans sons. Together they plan to retake the throne of Scotland. Macduff and Malcolm plan to use the leaves and branches of Birnham Woods as camouflage. Before Macbeth is killed, he remembers the third ghost that stated that no man born a woman should harm him. Macduff then explains that he he was razed out of his mothers stomach, which means that he was not born a woman. All three of the warnings from the ghosts came true. This is why I believe that if Macbeth had never spoken to the three witches, none of this would have happened.

vector lab essays

vector lab essays The apparatus used in this lab is a circular table with degree marks around the edge. There are three pulleys attached to the table. Weight hangers are attached to a central ring with string and run over the pulleys. The central ring is centered around a central pin. 100cos30= 86.6=x-component 100+86.6=186.6=x 100sin30=50=y-component 173.21+50=223.21=y 200sin60=173.21=y-component =50.10+180=230.10 150cos45=106.07=x-component 106.07+-173.205=-67.135 150sin45=106.07=y-component 106.07+-100=6.07 200cos210=-173.205=x-component C=67.4085 200sin210=-100=y-component =-5.16245 100cos20=93.9643=x-component 93.9643+-76.6044=17.3599 100sin20=34.202=y-component 34.202+64.2788=98.4808 100cos140=-76.6044=x-component C=99.999 100sin140=64.2788=y-component =80.003+180=260.003 With this lab we were able to estimate the magnitude and direction of the resultant vector. We then used vector addition to find the magnitude and direction and compared the findings. Our estimates and calculations were very close. The experiment helped us to better understand vectors and their properties. We used trigonometric equations to find the x and y components of the given vectors. y-component=magnitudesin x-component=magnitudecos We then used vector addition to find the x and y components of the resultant vector. With the x and y components we used the equation magnitude ²=(x-component) ²+(y-component) ² to find the magnitude of the vector and the equation ...

Internet Vulnerability Assessment and Penetration Testing Essay

Internet Vulnerability Assessment and Penetration Testing - Essay Example Only few years back, one could find large numbers of online grocery stores within Florida. Having large numbers of families and elevated levels of Internet penetration, this part of US was considered to be the perfect region to offer this type of facility to the consumers. (Gralla, 2006) However, most of such Net grocers are no more existing and only little grocery sales are carried through this contemporary service. According to a research, merely 20 to 25 per cent of early online shoppers are still using this latest channel. Most of the online buyers of grocery have gone back to conventional grocery shopping. (McAulay, 2009) What exactly was not right? Why have customers rejected online grocery shopping? What features of online shopping pushed them back to conventional way of shopping? And what characteristics of conventional way of shopping attracted them back? These questions will be discussed while evaluating Internet Vulnerability and Penetration within consumers. To answer above mentioned questions, 20 American families with children were chosen. They were asked regularly over the intervening period about their experience of shopping. Some anticipated findings of this piece of research are given below. Internet penetration for shopping is anticipated to increase in the beginning. Time is a crucial reason for choosing internet for grocery shopping – which will prove to be an inadequate resource available for families with children. (Napier, 2005) Online buyers are usually fairly willing to pay little more for the offered facilities of picking and delivering groceries so that they can utilize their valuable time on activities that are more significant for them. Most of the times, internet penetration for online shopping is due to its flexibility. Online buyers think they can buy anything anytime to suit their schedule, 24 hours a day. They do not have to wait for the shop to open or re-open when they have time to shop. Online buyers usually

EASING THE IMPACTS OF CUBA'S COMING CRISIS Essay

EASING THE IMPACTS OF CUBA'S COMING CRISIS - Essay Example In my opinion, Julia’s arguments are partly right and partly wrong. This paper critically analyses the claims of Julia E. Sweig. Even though United Sates is keen in establishing ties with communist China, the same interest they never shown against Cuba. This is because of the differences in attitudes of leaders in China and Cuba towards America. Moreover, keeping strong relations with China is necessary for America because of strategic reasons. China is rapidly emerging as the global power whereas same thing cannot be said about Cuba. China wants to sell their products in global markets and America is the most important market for them. So they realised that keeping strong relationships with America is necessary for their economic development. On the other hand, Cuba does not possess many products to sell in international market. So America’s negative attitude towards Cuba may not be a worrying factor for them. Moreover, the enmity between Castro and American administration forced Cuba to keep a distance with America. In short, America’s reluctance in establishing strong ties with Cuba can be ea sily understood. â€Å"China, Venezuela and Russia, along with American friends like Spain, Canada, Brazil and even Israel, are investing in Cuban oil, minerals, tourism, infrastructure, agriculture and biotech† (Sweig). In my opinion, if Israel can invest in Cuba, America can also do the same thing without a second thought. At the same time, is should be noted that Cubans cannot accept American presence in their soil because of the past experiences. In my opinion, America may think about stronger ties with Cuba only after the Castro era. Fidel Castro may not forgive Americans for the past attempts CIA made to kill him. However, it is not wise for Cuba to keep a distance with America because of the past bitter experiences they did suffer from the hands of America. Globalization and liberalization has opened many opportunities to developing countries and it is

Kevin Stevenson retires as AASB Chair Essay Example for Free

Kevin Stevenson retires as AASB Chair Essay This media article is about the accomplishments and achievements of Kevin Stevenson regarding his retirement from Chairman of the Australian Accounting Standards Board on 30th June 2014. (Media releases, 2014) While Kevin Stevenson was in his position, he ensured the long traditions of financial reporting was being supported both internationally and domestically and that counseling was provided for the issues raised about FRC. (Media releases, 2014) Mr. Stevenson was the first to research, develop and create Accounting Standards Advisory Forum which is dealt within International Accounting Standards Board. The AASB’s Research Centre was established while Stevenson worked as the Asian-Oceanian Standard Setters Group’s chair. His leadership focus was mainly on the interest of the public. This was stated by Lynn Wood, FRC’s chair and trustee of the IFRS Foundation. Ian Mackintosh, the former Chair of the PSASB of Australia and Deputy Chair of IASB was in agreement with this statement. (Media releases, 2014) According to Mackintosh, Mr. Stevenson has largely contributed to have Asian countries to join IFRS, like Nepal and Korea. From the beginning of the 1970s, Stevenson has put all his attention in setting principal based standards and developing a Conceptual Framework to be used in financial reporting. Mr. Stevenson supported accounting regulations as it was evidenced by his organisation and also by Australian Accounting Research Foundation. He has also been appointed as a director of AARF while watching AARF grew with it’s development of regulations. He was a leader and was in the most important position when setting the international pace to develop the common accounting standards for both the public and the private sectors. (Media releases, 2014) Stevenson has contributed in the formation of the Public Sector Accounting. He took a significant role in the establishment of International Financial Reporting Standards in 2005 and this Standard has widely been used in Australia and the entire Europe. (Media releases, 2014) Concepts, ideas and facts There are two important components that need to be satisfied to offer accounting services exhibiting high efficacy and quality. These are teamwork and leadership. Management models in accounting services need to employ strategic human resource techniques to teams in accounting teams and leadership positions in order to provide high-quality services in the shortest time possible. The operation of accounting services operates under a clear and concise manner and performs its measurement. Therefore, to provide the best accounting services and not get involved in fraud accounting, there needs to be an ultramodern investigation that uses scientific leadership when working as a team with major stakeholders (Topic 2, 2014). Stevenson was leading in the right direction by using new techniques in accounting. These techniques of accounting were important steps which need leaders with efficient skills to apply concepts like efficacy, cost benefit analysis, economies of scale and cost-effectiveness analysis that will progressively measure improvement. To resolve a core issue of the organization and get a competent solution, it is important to acquire efficient leadership. Strategic leadership in accounting provides quality and up to date accounting services to an organization. Leadership like that of Stevenson, brings together all of the incomplete system consisting of thousands of accountants working within a fragmented system of organizations. (Topic 7, 2014) Advanced fraud investigation is developed through effective teamwork and leadership in accounting. Leaders’ decisions are encouraged to be made by considering social and moral implications so it will have a positive effect on the shareholders and customers of the organization, such as the leadership of Stevenson’s. (Topic 7, 2014) Every employee bears an ethical responsibility to act in an ethical manner and make sure that their company does is tax compliant and allows reasonable deductions. Employees should ensure that the company appropriately allocates the importance of the business activities. The Accounting Issue The best way to improve the truthfulness in accounting and financial reporting is by ensuring that ethical standards are used through efficient manners of reporting, sufficient financial management and a strong system of governance. Maintaining a right to the truth is an ethical practice in financial reporting and accounting. Both the clients and stakeholders of an organization have the right to information that is true and accurate when making any investment discussions. It is the legal obligation of any accountant to provide services that are professional and competent and this should be done within their required skills. It is a common argument that a large number of accountants do not have the ability to recognize and solve ethical dilemmas in an ethical manner. This has made it necessary to incorporate ethics education as a key element in the accounting profession. Early initiation of the inclusion of professional values and ethics should be emphasized in the accounting profession. Major issue of the article Stevenson clearly shows that ethical management and taking responsibility to act in the best interest of the company that they are providing accounting services for, relates with providing accurate and truthful records. This beneficial not only to the organization, but also to the society in general (Media releases, 2014) Management should be ethical by being honest, accurate and complete when dealing with financial data and have ethics held in place. Every employee bears the responsibility to make decisions that are wise and up to date for the future well-being of the company. The accounting standards are useful in financial reporting and accounting as they are critically examined when processed. (Topic 2 , 2014) In order to uphold the highest code of ethics, organizations should emphasize on the major functions because shareholders and customers often make their decisions based on financial and accounting reports. Mr. Stevenson’s case is a clear demonstration of the importance of legal and ethical factors in accounting and financial reporting. It is through these two issues that Mr. Stevenson was able to establish effective departments of accounting and financial reporting and design specific rules that govern general functioning of any company. Relevant topics and theories Positive Accounting Theory plans for the future and gives information of what is currently not known. Financial reporting has its history with Positive Accounting Theory applied. It has focused its major interest on various aspects of accounting techniques which has provided an informative background with in depth details of the functionality of accounting in financial reporting (Topic 2, 2014) The application of financial reporting and accounting is concerned with all the future business of a company that relates to any economic unit. There are four main ethical elements involved in accounting and financial reporting. These elements are truthfulness, objectivity, autonomy and competence and they require employees in the accounting and financial reporting profession to act independently towards the clients to whom they offer their services. They should ensure that their desire to attain better living and to acquire more wealth should not be an obstacle to their financial responsibilities. Obligations of ethics greatly affect the decisions of accounting and financial reporting. Also helps solving unfair situations that may alter information symmetry. (Topic 2, 2014) The decision by Nepal and Korea to join the IFRS was based on the financial guidelines that govern accounting and financial reporting. Every employee in the accounting and financial reporting profession, whether in a private or public company bears an ethical responsibility to act in a manner that is loyal and impartial to his or her obligation when reviewing both the financial or individual reports of an organization. It is quite normal for accountants and financial reporters to encounter possible ethical violations when working. As a result, one should maintain carefulness and desist from manipulation of financial records as this is a violation of ethical guidelines. The important elements of normative accounting theory are the integrity and being open to public scrutiny. For some companies to maintain certain public image they may receive pressure from management. Most companies in the public sector are faced with the pressure to be seen as highly successful. Consequently, it becomes an ethical concern for the company to maintain ethical reports of the company assets because the pressure from management could fail them to resist the temptation (Topic 2, 2014). Management should not manipulate the company’s financial records and alter the figures in an effort to create an image that falsely portrays the company as successful. This is often temporary because it only portrays the prosperity of the company on a short term basis before the fraud is detected by the Securities and Exchange Commission (Topic 2 , 2014). Such manipulation, which is often based on poor decision making skills aims at putting up a false image of the financial status of the company and only has negative effects on the well-being of the company. Accounting professional should by all means disregard such practices. Despite the temptation associated with manipulating financial records, management should act as the last defense tool against accounting fraud. For these reasons, accounting theories assert that companies should maintain their ethical vigilance in order to avoid any potential breach of conduct (Callahan, 2014). Every individual engaging in any activity relating to financial reporting and accounting should uphold the highest standards of ethical behavior. It is through these standards that guidelines and rules are set to guide employees in performing their professional responsibilities. Question 2 In comment letter 1, the Financial Reporting Committee of the IMA wrote this letter to express its opinion on financial accounting standards, to simply the income statement presentation by eliminating the concept of extraordinary items. The FRC is in charge of several accounting books of different companies. This basically means that FRC has the responsibility of making timely responses to statements, pronouncements, research legislation, proposals and pending legislation. Their main concern in this comment letter is the complexion of financial statements within FASB. They support the simplified financial statements adopted by the board which is easier for common people to understand CITATION Sch l 1033 (Schroder, 2014). Their support is on the elimination of very unusual items as in most times this criterion is not satisfied. Their proposal to simplify the income statement gets rid of the tedious work in the preparation of financial documents. Their support is based on the fact that the allocation of time in preparing income tax reduces to a great extend by eliminating the occurrence of other income items. They thus advocate for a thorough examination of the details of this suggested proposal CITATION Sch l 1033 (Schroder, 2014). In comment letter number 2, Marcum Accountants and Advisors write to the FASB to simplify the income statement by eliminating the concept of extraordinary items regarding the proposed accounting standards. Their letter is generally a response to several questions regarding the process of simplification of the income statement. They support the concept of elimination of extra ordinary items from the General Accounting principles. Their argument is based on where the extra ordinary items make the application difficult in accounting practice CITATION Giu14 l 1033 (Giugliano, 2014). They thus support the application for extra ordinary items in previous accounting periods. A sudden change of the rules would otherwise lead to confusion in the accounting practice CITATION Top14 l 1033 (Topic 2 , 2014). The ease of application with the proposed update makes it easy to make these recommended changes to adopt. They thus suggest the immediate adoption of the proposed update. They agree with the decision made by the board which was to comply with the principle of separate disclosure of infrequent transactions. They also suggest the importance of offering guidance on deciding the unusual item. CITATION Giu14 l 1033 (Giugliano, 2014) Proper definitions should be provided of the unusually occurring items. In comment letter 3, Ford Motor Company also writes supporting the simplification of financial report assessed and initiated by FASB. Their agreement is based on the reasonable evaluation, identification and improvement of the generally accepted accounting principles CITATION Cal14 l 1033 (Callahan, 2014). This thus means that by reducing the complexity and simplifying the income statement, it will possibly reduce the cost of application. They are also in agreement with the board that such an update would not lead to data loss. The overall benefit would be to the end users of such financial statements. References Callahan, S. (2014). Comment Letter No. 6 (1st ed.). FORD MOTOR COMPANY. Retrieved from http://www.fasb.org/jsp/FASB/CommentLetter_C/CommentLetterPagecid=1218220137090project_id=2014-220 Callahan, S. (2014). Comment Letter No. 6 (1st ed.). FORD MOTOR COMPANY. Retrieved from http://www.fasb.org/jsp/FASB/CommentLetter_C/CommentLetterPagecid=1218220137090project_id=2014-220 Giugliano, G. (2014). Comment Letter No. 5 (1st ed.). MARCUM LLP. Retrieved from http://www.fasb.org/jsp/FASB/CommentLetter_C/CommentLetterPagecid=1218220137090project_id=2014-220 Media releases,. (2014). Kevin Stevenson retires as AASB Chair. Proposed Accounting Standards Update. (2014) (1st ed.). Retrieved from http://www.fasb.org Schroeder, N. (2014). Comment Letter No.2 (1st ed.). IMA/FRC. Retrieved from http://www.fasb.org/jsp/FASB/CommentLetter_C/CommentLetterPagecid=1218220137090project_id=2014-220 Topic 2 The role of ethics in accounting. (2014). Topic 6 International Accounting. (2014). Topic 7 Normative Accounting theories. (2014). Source document

Students with Learning Disabilities and the Inclusive Classroom Essay

All teachers dream of the classroom filled with fifteen tranquil, enthusiastic students, all with their note books out and pencils prompt for note taking. This is the classroom where everyone works together, at the same pace, and without any interruptions or distractions. This is the ideal classroom setting. The only problem with this picture is that it does not exist. Students are all different. Kids all learn different ways, and at varying paces. Both Physical and Learning Disabilities can hinder a child’s learning speed and hold them back from the rest of the class. It can be very difficult to identify a child with a learning disability because students can often be misunderstood and labeled as unmotivated and lazy. These students are often ignored and not given enough individual attention, and therefore they experience difficulty and frustration all throughout their education. Teaching students with learning disabilities takes a knowledgeable and understanding teache r and often requires adaptation of the curriculum. The education of these students often needs so much â€Å"constant attention and fine tuning if they are to succeed,† (Mather, 3) that they hold the rest of the class back. It is these cases that students should seek an adaptive classroom program and individual attention to work on their problematic areas. The bottom line is these students cannot be allowed to fall through the cracks of our educational system. They need positive reinforcement and individual attention so that they are confident in class and productive when they do their work. The spectrum of learning disabilities is huge, and because there are so many varying degrees of these diseases all children respond differently to them. It take... ... Perceptions of a First-Year Teacher.† The Journal of Special Education. 33.2 (2001): 92-99.    Hardin, Brent and Hardin, Marie. â€Å"Into the Mainstream: Practical Strategies for Teaching in Inclusive Environments.† The Clearing House. 75.4 (2002): 175.    Mather, Nancy and Goldstein, Sam. Learning Disabilities and Challenging Behaviors. Paul H. Brooks Publishing Company, Baltimore, MD. 2001.    â€Å"Teaching Children with Attention Deficit Disorder.† Kid Source Online, www.kidsource.com/kidsource/content2/add.html (5 October 2003).    *Wallace, Gerald. Teaching Children with Learning Problems. Charles E. Merrill Publishing Co. Columbus, OH. 1973.    Wedell, Klaus. â€Å"All Teachers Should be teachers for Special Needs – But is it Possible?† British Journal of Special Education. 29.3 (2002): 151.    * Works used but not cited

Assess the main achievements of Détente Essay

Dà ©tente can be defined as a period of lessening or relaxation of tension between the two superpowers. It came about in 1963, with the signing of the Nuclear Test Ban Treaty, and its main achievements had a noteworthy impact on international relations during this period. One achievement of dà ©tente, SALT (or the Strategic Arms Limitation Treaty), signed in 1972, had the purpose of reducing the number of nuclear weapons of both sides. Its significance lies mainly with the Basic Principles Agreement, were both superpowers vowed to â€Å"do their utmost to avoid military confrontations†. This brought about improvements economically since trade was encouraged – and indeed, international trade increased significantly. However, this trade was in practice limited to grain supplies from the US. In addition, Nixon’s visitation to China in 1972 put the USSR on guard, as it was witnessing possible cooperation between its two adversaries – tension between the USSR and China was at a high. However, despite SALT’s limitations and an actual increase in tension between the USSR and China, it was a significant achievement for dà ©tente as the two superpowers were willing to cooperate regarding the arms race matter. Another major achievement was the Helsinki Agreement of 1975, a turnabout from the tense situation that existed between East and West when Stalin was in power. With this agreement, the US recognized the USSR’s territorial control of Eastern Europe, and the USSR agreed to respect human rights, such as the freedoms democracy advocated. It was a huge improvement considering the circumstances of the 1940-50s, where both sides attacked and retaliated through speeches, the formation of organizations (such as NATO and Cominform), and economic measures such as the Marshall Plan and Comecon. Thus the Helsinki Agreement was a high point in international relations. Mutual cooperation in many areas also resulted in easing of tensions. The two countries worked together with the research of heart disease and cancer, and the Soyuz and Apollo ships docked together in space missions. Again, it was a major improvement from the hostile situation of earlier years – both sides were willing to work together for a common cause, and was a significant achievement of dà ©tente. Although dà ©tente was a period of relaxing in tensions and increase stability between the two superpowers, many of the agreements established were very limited and not strictly adhered to. In addition, tension was high between the USSR and China. Further events would lead to the breakdown of dà ©tente, but its accomplishments were significant improvements from previous years and thus decidedly noteworthy.

All that Jazz workshop Diary Essay

Introduction On the 3rd of November 2009, we were treated to a professional performance of Faustus. Faustus follows the life of Lucifer, who gives away his soul to the devil for 24 years where he is given omniscience and omnipotence. He is given a servant called Mephistopheles, who listens to all his wishes and grants these wishes. However some of his most wanted thoughts were not fulfilled by Mephistopheles as they were against the devils thoughts, and then we find out that he is also the devils servant. The piece was segmented up into 4 parts, and these were changed when the devil changed the number on Lucifer’s shirt to replicate the passing of 6 years. We see Lucifer flit away his life as he makes silly choices as to what to do with his omniscience and omnipotence, and we see the regrets he has in the latter stages of the production. Via the help of angels he then tries to get rid of the contract and buy back his soul, but unfortunately that proves to be a fruitless attempt and he eventually has his soul taken away by the devil. The performance of this piece was not only interesting and engaging to watch, but also allowed to pick up some tips for our own acting and learnt a little bit more about the Brechtian way to act. The Skills Used In the Performance As previously highlighted, the performance was of a Brechtian style. The Brecht approach was to make the audience feel like they were actually in the theatre, and therefore making sure that they used unbelievable characters and would even come out of character to make sure that the audience were part of the performance. The audience could gage what was happening because of the use of placards, and these helped to tell the audience what was going to happen in the scene so they did not have to work this out and followed the story more easily. The three things that I will focus on will commence with gesture. In Brechtian this is named â€Å"gestus†, which means an exaggerated gesture. In this particular helped to enhance the characters and show which characters were played as the actors were all involved in multi-rolling. Another element I would like to make comment on is the communication to the audience. The communication was strong between the audience and the actors and even got the audience involved with some bits of the performance. This helped to believe that the performance was in the theatre and did not look into the story any more as their thoughts were fully on the performer and what he was doing. Finally there use of special awareness was good because they all used a template constantly, for example, the person speaking would be in the centre and forward, an entering person would go through the curtain, and the less dominant character would be stood or making an action on the back right of the stage. I feel these skills have given us a good idea of what we need to do in future to enhance our own dramatic levels. Why did the performers use the elements you specified in the previous point? The performers will have used several devices to make the performance what it was. The reason why the performers used gesture was because it helped to enhance the characters even more as I previously stated, an example would be when the character came out of the curtain and made his body into a L shape whilst maintaining full contact with the audience visually. This created a focal point for the viewers and made them concentrate on the character rather than the storyline itself. They used several bits of gesture in their performance to illustrate what they were doing such as moving their hands vertically up and down to enhance the verisimilitude of the performance. The second thing I focussed on is the communication to the audience. This is important because the audience determine how successful the performance is, and by keeping in constant contact they maintained that relationship, a good example of this was when they got someone out of the audience to play one of the characters. This was particularly effective as it made sure the audience felt like they were in the room and not the story. The final thing I focussed on is special awareness, and they used special awareness in that way to signify the new character had been brought into the piece and this helped the audience understand this and ensured there was no confusion regarding characters. The particular use of the Brechtian technique was really good as it encapsulated all the basics and used them very well; the gestus and the coming out of character were particularly effective because it kept the audience viewpoint clear and direct at the stage and not the storyline. How effective did you feel that these skills/techniques were in communicating ideas to the audience? I believe that the communication between the performers and the audience was the key to success for Faustus. They used a varied style of performing rather than being totally bog standard to make sure that the play stood out and was memorable to the audience. I feel the strongest component of the performance were the strong gestures, as these are key in both the play but also the whole Brechtian technique. Because the gestures were so strange and imaginative, the audience needed to see these because it highlighted the character. A failure to see this gesture may have meant that they miss which character is being performed, and therefore they lose the plot and just become uninterested. Again with the mixture of oddness and the 3 second holding of this pose meant that the audience were focused on this action and kept hold of the plot throughout. I also feel that looking at the play helped me to gain more experience of the Brechtian elements that made the play so successful, and in future I will hope to add these in to certain performances (where applicable) to enhance my performance.

Reviewing A Book On Child Victim Cases Social Work Essay Essay Example

Reviewing A Book On Child Victim Cases Social Work Essay Essay Example Reviewing A Book On Child Victim Cases Social Work Essay Essay Reviewing A Book On Child Victim Cases Social Work Essay Essay Child protection is an issue that has been debated in the past and soon. It has attracted a batch of media attending and guess over the old ages. In this essay I am traveling to concentrate on chapter 10 of the book Children as Victims edited by Peter Kennison and Anthony Goodman. The chapter is titled Understating the hazard to kids and immature people a constabulary response and was written by Chris Bourlet who was the Deputy OCU Commander in the Child maltreatment probe Command between 2002 and 2006 and held the kid protection and policy portfolio. He has experience with working with child protection and kid maltreatment groups and besides sat on their board. He was besides the staff officer to the manager of serious offense at the clip of Victoria s decease. He besides remains a member of the MPS Every Child Matters Programme Board stand foring Borough policing. His experiences have put him in a place to witness the alterations in pattern, reorganization and policy taking within kid protection in the MPS non merely from a strategic position and besides at Borough degree. Chris continues to work with the constabulary, he is presently borough commander.Having worked with the probe of kid maltreatment and protection instances, Bourlet has plentifulness of experience and cognition of how the constabulary work in forestalling offense so it s merely just that he decided to portion cognition. This publication was produced inlight of the Victoria Climbie` instance which was the chief ground why Every Child Matters was brought in to protect kids from injury. I will get down of by giving a sum-up of this chapter which was written with the purpose of raising consciousness of the challenges, battles and quandary which the constabulary face on an mundane footing when it comes to protecting kids. The writer s chief aim was to demo how the Metropolitan Police Service reacted to the errors made and the challenges it faced in larning from them. Bourlet ( 2008 ) discusses the alteration programme which was introduced by the MPS to cover with the mistakes in the system. In making so the MPS set out to professionalise the constabulary response by guaranting the bar and effectual probe of kid maltreatment in London. They have been many benefits which have resulted from the alteration programme. Bourlet ( 2008 ) explains how MPS realise that unlike an grownup victim, there is greater challenge for research workers when look intoing instances of child decease or kid maltreatment instances. However he farther explains that in visible radiation of that discovery the MPS made alterations by raising the criterions and position of probe in relation to child protection affairs given the troubles. An over-riding rule in this hard country was raising criterions with the purpose of increasing professionalism. Rather than instance work being taken on by whoever happened to hold answered the phone or be in the office at that clip alternatively casework is now allocated harmonizing to a given expression doing it easier to supervise criterions and guaranting instances are distributed more reasonably. I am traveling to place the errors and the recommendations made by the writer with respects to how the constabulary trade with kid protection and child deceases probes in their section in visible radiation of the unfavorable judgments made by the Laming study. This chapter was written for all the bureaus who work together to help the safe guarding of kids. It was besides written for future practicians who intend to work with Child protection for illustration societal workers, Policy shapers, wellness service, pupils, spiritual establishments, faculty members, research workers and anyone who is interested in larning about the wellbeing and safety of kids. Although a really enlightening piece work the author fails to specify some important information like for illustration kid maltreatment, kid protection, he assumes that the reader knows what this means which is sometimes non ever the instance. Bourlet ( 2008 ) in this chapter discusses the alterations that the ( MPS ) Metropolitan Police Service made in visible radiation of unfavorable judgments and mistakes made in child protection. He chiefly uses the Lord Laming enquiry on Victoria Climbie as an illustration to exemplify some weaknesss made and besides demo how the MPS used these weaknesss to turn to the unfavorable judgments made on the function the constabulary played in the physique up to the decease of this kid and besides other kids who had died before. Victoria s who was known as Anna which was non her existent name died on 25 February 2000 after hospital staff struggled to maintain her alive as a consequence of organ failure her decease was ineluctable. Victoria had been in contact with four London boroughs, two constabulary forces, two infirmaries, and a specialist kids s unit who failed to detect that Victoria was a kid in demand of protection. The Laming enquiry heard how a metropolitan constabulary officer ha d cancelled an assignment to inspect Victoria s place because of a fright of catching itchs. Again these are merely some of the countries that added to the exposure of weaknesss and mistakes at every degree ( www.victoria-climbie-inquiry.org.uk ) . However the chief aim of this chapter is to demo how the Metropolitan Police Service ( MPS ) reacted to the errors being made and besides the challenges they face in larning from those mistakes ( Bourlet, 2008 ) . The current processs and guidelines can be identified in the Working together to safeguard kids counsel ( 2006 ) which is an update of the 1999 counsel due to the alterations implemented in subdivision 11 of the Children Act 2004. The act emphasises interagency coaction and puts a responsibility of attention on professionals working within wellness, instruction and constabularies to safeguard the public assistance of kids. This was neer the function for the other professionals within the bureaus mentioned above ; it was the function of the societal worker. Therefore the societal worker became accountable when things went incorrectly as the societal worker had the duty to protect the kid. The new act brings about a shared duty hence taking the force per unit area off the social-worker. The Working Together ( 2006 ) guidelines highlight the procedure of how to and to whom suspected or existent kid maltreatment should be reported to. It goes on farther to specify different types of malt reatment. The constabulary holding been criticised for this had to re-organise its processs and methods that have rallied and regenerated kid protection staff to be less reactive and be more proactive in bend guaranting that bar is cardinal ( Bourlet, 2008 ) . The chief statement of the chapter is foregrounding the reactions the MPS made following the unfavorable judgments made in the Laming study. Bourlet ( 2008 ) shows that yes the MPS do do errors he illustrates this by foregrounding the primary aims of the policing sensing and bar of offense as stated by the Commissioners of the Metropolis Mayne and Rowan, in 1829, nevertheless Bourlet ( 2008 ) states that a public enquiry concluded that the MPS had failed a vulnerable kid and besides in its primary aims. Despite the crippling study praising the MPS for their probes after Victoria died. Clearly screening and proving that the MPS needed to do a alteration hence the debut of the alteration programme which was meant to turn to the failings highlighted by Lord Laming. The agony and decease of Victoria Climbie was a failure of the system and was inexcusable. Lack of communicating and recording in the laming enquiry was a common subject across a scope of angies including the constabulary. Bourlet ( 2008 ) states that the effectual support of kids and households can non be achieved by individual bureaus moving entirely. However it depends on a figure of bureaus working together hand in glove. He shows how easy it is for the constabulary can lose focal point of what the intercession is, who is involved and happening the right balance of working in partnership with societal workers, parents at the same clip with the kid in head. Some jobs at organizational degree for illustration are deficiency of preparation, experience and deficiency of systems to pull off referrals from other bureaus, and expertise all these besides contributed to the errors made by the MPS nevertheless the MPS made alterations which resulted in them being more proactive instead tha n being reactive. In decision this is a really enlightening piece of work which highlights the manner in which the constabulary has worked difficult to do a alteration for the better and guarantee that kids are protected in the future.. The subject clearly high spots all the countries that the constabulary made a alteration from policy doing to reshuffling within the MPS. In my sentiment this is a really good chapter and the writer has done good to advert that even with the alterations and new programmes in topographic point they is still room for betterment and that sometimes errors will be made nevertheless we will larn from them and seek to make better.

Purchasing Power Parity

Purchasing Power Parity Ever wondered why the value of 1 American dollar is different from 1 Euro? The economic theory of  purchasing power parity (PPP) will help you understand why different currencies have different purchasing powers and how exchange rates are set.   What Purchasing Power Parity Is The Dictionary of Economics  defines purchasing power parity  (PPP) as a theory which states that the exchange rate between one currency and another is in equilibrium when their domestic purchasing powers at that rate of exchange are equivalent. Example of 1 for 1 Exchange Rate How does inflation in 2 countries affect the exchange rates between the 2  countries? Using this definition of purchasing power parity, we can show the link between inflation and exchange rates. To illustrate the link, lets imagine 2 fictional countries: Mikeland and Coffeeville. Suppose that on January 1st, 2004, the prices for every good in each country is identical. Thus, a football that costs 20 Mikeland Dollars in Mikeland costs 20 Coffeeville Pesos in Coffeeville. If purchasing  power parity holds, then 1 Mikeland Dollar must be worth 1 Coffeeville Peso. Otherwise, there is the chance of making a risk-free profit by buying footballs in one market and selling in the other. So here PPP requires a 1 for 1 exchange rate. Example of Different Exchange Rates Now lets suppose Coffeyville has a 50% inflation rate whereas Mikeland has no inflation whatsoever. If the inflation in Coffeeville impacts every good equally, then the price of footballs in Coffeeville will be 30 Coffeeville Pesos on January 1, 2005. Since there is zero inflation in Mikeland, the price of footballs will still be 20 Mikeland Dollars on Jan 1, 2005. If purchasing power parity holds and one cannot make money from buying footballs in one country and selling them in the other, then 30 Coffeeville Pesos must now be worth 20 Mikeland Dollars. If 30 Pesos 20 Dollars, then 1.5 Pesos must equal 1 Dollar. Thus the Peso-to-Dollar exchange rate is 1.5, meaning that it costs 1.5 Coffeeville Pesos to purchase 1 Mikeland Dollar on foreign exchange markets. Rates of Inflation and Currency Value If 2 countries have different rates of inflation, then the relative prices of goods in the 2 countries, such as footballs, will change. The relative price of goods is linked to the exchange rate through the theory of purchasing  power parity. As illustrated,  PPP tells us that if a country has a relatively high inflation rate, then the value of its currency should decline.

5 African Amereican nurse leaders annoniated Biblography Annotated Bibliography

5 African Amereican nurse leaders annoniated Biblography - Annotated Bibliography Example Adah Belle Samuel Thoms was born in Virginia in 1870. She studied nursing in Lincoln Hospital and Home school of Nursing, where she graduated in 1905. She became the school’s acting director for almost two decades and was barred from officially becoming the director because of her skin color (Davis, 1999: p27). In her entire nursing career she advocated inclusion of African Americans into the American Red Cross. She also relentlessly agitated for equal opportunities, and was part of the group of nurses that set up the National Association of Colored Graduate Nurses. Harriet Tubman worked as a nurse during the American civil war. She had immense knowledge of herbal medicine, which she used to treat soldiers who were wounded in sections of South Carolina. She used the herbs to cure many of small pox and dysentery, and at no point did she contract those diseases herself (Davis, 1999: p35). This made many people think that she was blessed by God. Hazel W. Johnson –Brown was another African American nurse who was turned down by a local hospital that insisted they would never employ a black person. In 1950, she graduated from Harlem Hospital School of Nursing. She then joined the American army. She had special surgical capabilities which enabled her to scale the army ranks, becoming the first ever black female brigadier general, heading over 7000 American army nurse corps. She was voted the army nurse of the year twice (Davis, 1999: p46-48). Lillian Holland Harvey was the dean of the Tuskegee University School of nursing for over three decades. During her tenure as the dean, she helped establish Alabama’s first degree in nursing, a program which enabled students acquire hands on hospital experience (Davis, 1999: p51-53). She was herself a registered nurse and an educationist who inspired many to further their education, and also made them learn how to balance career and family

Building Hisense brand equity through selected marketing programmes- A Thesis

Building Hisense brand equity through selected marketing programmes- A study on the relationship among brand equity, marketing mix elements and consumer respons - Thesis Example er to test the defined structural research framework and research hypotheses empirical research was conducted on the sample of Hisense consumers in Johannesburg, South Africa. The Structural Equation Modelling (SEM) and the multiple regression statistical method with the Statistical Package for Social Science (SPSS 11.0) are used to analyze the data. The concept of brand equity has received significant attention from both scientists and marketing practice, which resulted in a large number of articles and books on the subject (e.g. Aaker, 1991 and 1996; Aaker and Keller, 1990; Farquhar1990; Aaker and Biel, 1993; Keller, 1993; Agarwal and Rao, 1996; Yoo et al., 2000; Morgan, 2000; Rio, et al., 2001; Datta, 2003, Moore et al., 2002; Keller, 2003). The importance of brand equity consists of numerous benefits for companies that own brands. One of the benefits provided by high brand equity is the possibility of brand extension to other product categories. Generally, brand extension is defined as the use of an existing brand name for entry into a new product category (Aaker and Keller, 1990). When compared to new brand names, brand extensions have lower advertising costs and higher sales (Smith and Park, 1992). Successful brand extensions contribute to higher brand equity of the original brand (Dacin and Smith, 1994; Keller and Aaker, 1992); However, unsuccessful extensions may reduce the brand equity of the parent brand (Aaker, 1993; Loken and John, 1993). Aaker and Keller (1990) developed a model for consumer evaluation of brand extensions and a number of authors worked on generalization of this model (Barrett et al., 1999; Bottomley and Doyle, 1996; Sunde and Brodie, 1993). In addition, brand equity increases (1) willingness of consumers to pay premium prices, (2) possibility of brand licensing, (3) efficiency of marketing communication, (4) willingness of stores to collaborate and provide support, (5) elasticity of consumers to price reductions, and (6) inelasticity

Who is winning the war on drugs Essay Example | Topics and Well Written Essays - 1750 words

Who is winning the war on drugs - Essay Example United States has spent a lot of money on this war on drugs. It has cost the government billions of dollars yet this problem has not been solved. There are various ways in which problem of war on drugs affects many people in the world. The problem affects the people who use the drugs and also those whom their family members are addicted to the drugs. There are many ways that have been put in place to ensure that problem is solved. These methods will help in reducing the effects of drugs in the societies. War on drugs has been endorsed to ensure that drug abuse is eliminated but this war itself is becoming a problem in the society. The war is against the illegal drug trade that takes place in many countries. United States and other countries are supporting this campaign. This war on drugs has been there for the last 40 years but drug abuse has continued to kill many people. However, it is time to apply other techniques that can help to reduce drug abuse in the society (Roleff, 2004). Effects of drugs are experienced by many people, be it the users or those who do not use them. This is a problem that has been there in our societies for very long time. It has made it hard to win the war on drugs. This war on drugs has been made difficult due to the intensive use of the drugs in larger populations in the world. War on drugs has been experienced in many ways. The first people who experienced this war on drugs are those who are abusing drugs. These people experience the war in very hard ways. Most families have lost their treasured ones to prisons when they are got either selling or using the drugs. Many people have been jailed for many years since this war on drugs started. Most of the people who their family members have been imprisoned are against this war on drugs. Those who are got selling or doing drugs also have experienced the war on drugs in very harsh way (Inciardi, 2008). Some have been sentenced to lifetime imprisonment while

History of the Fornication Pants Essay Example for Free

History of the Fornication Pants Essay Jeans today are much more than a simple item of clothing; they are a staple, a comfort and an identity. They are not a piece of clothing that is unique to one culture or society; jeans are jeans no matter where you are. Jeans have transcended nationality, race and even war, and yet they are still one of the most ordinary parts of our lives. What many people take for granted is that Jeans have become such a part of their everyday lives that they never stop to think about where they come from, and what they have done for people. Jeans had a humble beginning, a colourful and influential life and have a bright future. They are a part of North American history and culture and have defined many people’s lives. Cotton denim started being produced in North America in the eighteenth century and with the American cotton industry came slave labour. Plantation owners relied on slaves to keep prices down, and in 1860 there were almost four million slaves in the southern United States. (Kyi p.10) Denim got its name from a French fabric woven of silk and wool. The fabric was made in Nimes, France, and as a result it was dubbed â€Å"serge de Nimes†, but when the fabric began being stocked in English stores, it was shortened to â€Å"deNimes† or â€Å"denim†. (Sullivan p.12) At the time, denim was the strongest fabric and was even thought to have been the fabric of choice for the sails of the ships that Christopher Columbus sailed to the New World. (Sullivan p.14) Jean manufacturers buying denim from mills requested dark blue cloth rather than the pale beige offered as it was a colour that would show less dirt and wear. So denim cloth began to be dyed using indigo, but because of the time needed to make the dye it was one of the most expensive dyes in the world. That changed in the 1880’s, when a German scientist by the name of Johann von Baeyer discovered a way to create the same colour in a lab. The colour blue was now much more accessible and cheaper to achieve using the new synthetic indigo dye. (Kyi p.10) There are two Jean companies that played a major part in the production and distribution of the pants at the end of the 19th century and the beginning of the 20th century, Levi Strauss Co. and Lee Company. Levi Strauss was born Loeb Strauss in 1829 in Bavaria. After immigrating to the San Francisco, he opened up a whole sale business selling high quality fabrics. He struck it rich during the California gold rush in the 1860’s, but not by finding gold, but by selling his heavy duty work pants. (Kyi p.15) Around the same time in Nevada, a tailor named Jacob Davis, an immigrant from Latvia, was trying to figure out how to make his work pants stronger. Miners were constantly ripping the seams of their denim work pants. Finally while in his barn Davis realised that the copper rivets that were used to reinforce the seams of horse blankets could be used to reinforce pants as well. (Kyi p.18) His pants were a hit, so he contacted his denim supplier, Levi Strauss, to see if he would consider going into business with him and help him purchase a patent. Strauss was convinced and the two applied for a patent in 1873. This was the birth of blue jeans, although they were not called jeans yet. They were still being called high waist overalls or waist overalls. (Kyi p.21) The first cloth called â€Å"jean† was made in Genoa, Italy, and was worn by sailors. In Italian, Genoa is pronounced â€Å"Genes†, but Strauss did not use the Italian fabric and his pants were not worn by sailors so he never used the term â€Å"jeans†. It was not until years after his death that Levi Strauss Co. Began using the word. (Contini p.158) It did not take long for the riveted jeans to catch on, and production began to soar and Strauss invited Davis to move to San Francisco, where the two hired dozens of seamstresses to work in their new factories. To distinguish which pants were his and to demonstrate how strong they were, Strauss had a leather label designed for the back waistband, that showed a pair of jeans tied between two draft horses going in opposite directions. The horses were trying to rip the jeans apart, but the fabric was too strong. The label worked so well that for decades the jeans were known as the Two-Horse brand. (Kyi p.23) In the 1890’s a pair of Levi Strauss’ jeans cost about one dollar US, about the equivalent of twenty dollars US today, which was enough to make Strauss rich. (Sullivan p.18) When he died in 1902, his company was left in the care of his three nephews, who were eager continue the company’s success, but they were facing competition. The patent on riveted pants expired in 1891, and in the early 20th century, a new clothing manufacturer appeared, Henry David Lee. Lee opened H.D. Lee Mercantile Company in Kansas City in 1899, selling fabric and furniture. Soon he opened up his own factory and began producing what would today be recognized as overalls. (Kyi p.25) He then came up with the idea to sew a denim shirt onto a pair of jeans to form a denim coverall. The Lee Union-All was first marketed to men who loved cars as it could be worn over other clothes to keep them clean. In 1913 it was popular with farmers, engineers, and factory workers, and soon became available for women and children. When the American Army was preparing to join WWI, thousands of Lee Union-Alls were ordered for the soldiers as they were found to be more durable than any other clothing. (Kyi p.26) In 1926, the Lee Company revolutionized jeans, by putting a zipper in place of the buttons in the fly to â€Å"ease access†. During the depression Lee Company managed to convince people that Lee jeans would last twice as long as other pants, making them a good investment. The Company even opened up a new factory in 1936. (Kyi p.31) During WWII, wartime rationing led to shortages of blue jeans, and owning them became a status symbol. At that time jeans were only available in North America, but when soldiers set sail for Europe and Asia, jeans were introduced to the rest of the world. (Kyi p.35) For women working in factories during the war, jeans or coveralls with a bandanna became their dress code, partly because of the famous portrait of Rosie the Riveter proclaiming â€Å"We Can Do It† while wearing a denim shirt. (Sullivan p.70) After the war, the young soldiers who came home became the first teen rebels. They no longer wanted coveralls but pants that fitted snugly around the waist more suited to motorcycle riding than farming. (Kyi p.39) This developed a style that was popularized by Hollywood and stars such as James Dean in Rebel without a Cause. (Sullivan p.92) Marilyn Monroe began wearing hip-hugging jeans that became popular for women in the 1950’s, making jeans sexy for women as well as men. (Sullivan p.96) Jeans were now something that you could wear while hanging out with your friends; they were no longer just for working on the farm or in a factory. Parents began to worry that their children were running wild, and jeans were banned in US schools and in churches in England. (Kyi p.41) It seemed as though Brigham Young could see into the future when in the 1830’s he called jeans the â€Å"fornication pant†, appalled at the button fly. (Sullivan p.9) Denim had left behind its army reputation and had become the newest style trend. Hollywood stars such as Marilyn Monroe and Bridget Bardot began wearing them for press appearances and parties, and that’s when the worldwide love affair with denim began. (Sullivan p. 98) Jeans are now a staple of pretty much everyone’s wardrobe in the 21st century. No matter what ethnicity or social class, everyone wears jeans. You see them on movie stars, your teachers, Presidents and Princes, and when you see news footage of a peace rally in Israel; the protestors are wearing jeans. They now come in over 200 sizes and countless styles and washes, with some made for wear on the farm and others perfect for a date on a Friday night. In the 19th century a pair of Levi’s would set a buyer back about $1.50 US, but today the sky is the limit. Jeans vary in price (for adults) from around $20 US at Wal-Mart to a pair of diamond and gold studded jeans that were sold in 2001 in Italy for $500,000 US. (Kyi p.13) Light wash or dark wash, boot cut or flare, diamond studded or embroidered, jeans are jeans, and are a North American icon. Jeans are one of the only pieces of clothing that have survived over ten decade’s worth of styles, and have always looked pretty much the same, and will be around for many more years to come. Works Cited 1.Kyi, Tanya Lloyd. The Blue Jean Book: The Story behind the Seams. New York, New York: Annick Press, 2007. 2.Sullivan, James. Jeans: A Cultural History of an American Icon. New York, New York: Gotham Books, 2006. 3.Contini, Mila. 5000 Years of Fashion. Secaucus, New Jersey: Chartwell Books, Inc., 1977.

Undercurrents of Imperialism and Colonialism in Star Trek :: Movie Film Essays

Undercurrents of Imperialism and Colonialism in Star Trek Star Trek mirrored the Cold War/Vietnam paranoia of the late sixties—in command of the Enterprise, the Federation had an uneasy peace with its adversaries, the Klingons and Romulans (there were many episodes that came down to Kirk vs. the Klingons). In one episode Kirk and his Klingon counterpart each tried to influence an emerging culture to see things their way—remember Vietnam, Chile, and El Salvador? In another, Kirk and Spock were sent to spy on the Romulans so they could steal their cloak (stealth?) technology. And there was Kirk: yellow shirt torn across his chest, with blood on his forehead or across his cheekbone. There would be a weapon in his hand—something primitive, a knife perhaps—and he would circle the battleground (often an arena for those barbaric aliens) staring intensely at his opponent. In the background there would be dramatic music (what comedian Dana Gould refers to as the â€Å"Star Trek fist fight theme†). Suddenly the comb atants would join in their deadly dance until, inevitably, Kirk would stand victorious over his enemy, a powerful example of a superior culture. Indeed, Kirk often displayed cultural superiority over his amorous conquests; he was irresistible to alien women because he was such a fine example of a superior culture. The lusty-busty alienettes would flock to him (much to the distress of their fellow aliens) and Kirk would show them what it meant to be in the Federation. Meanwhile, in the real world, the Cold War raged on. And Star Trek’s masters used characters like Chekov to ridicule the Soviet Union. Remember his accent? And what about all his claims of Russian cultural superiority? What about the fact that he would say—straight faced—that the Russians invented the phone, that Shakespeare was Russian, and that Russia was the source of all culture, while Kirk (and his audience) knew that all the things Chekov claimed as Russian were part of our dominant West; knew that Chekov, and by extension Russia, was one big joke. But the fact that he was there at all (as a minority) reassured an American audience that the United States was superior and that its culture, not Soviet Marxism, was the way things should be. This brings us to Picard’s Star Trek, as different from Kirk’s as 1995 is from 1968.

The Three Waves of Feminism

The Three Big Waves of Feminism First-Wave Feminism: Women’s Right to Vote In 1776, the then First Lady of the United States was the first to raise her about women’s rights, telling her husband to â€Å"remember the ladies† in his drafting of new laws, yet it took more than 100 years for men like John Adams to actually do so. With the help of half a dozen determined, and in this case white upper-middle-class, women the first-wave feminism, which spans from the 19th century to the early 20th century, finally led to their goal after 72 years of protesting. The Nineteenth Amendment, which secured the rights for women to vote finally passed in 1920.This grand victory brought other reforms along, including reforms in the educational system, in healthcare and in the workplace. Second-Wave Feminism: Personal Means Political The First-Wave was significant to feminism as it established a safe footing from where women could start off. The second wave of feminism, however, was crucial to everything that followed after. This wave marked everything the early 1960's to the late 1980's. Of course feminism didn’t die out completely, in between the first and second wave feminism, as the media tried to make many people believe.In fact feminism was still a topic among women; they just didn’t crowd at polling stations anymore. Instead many small groups of women activists were fighting for birth control or the women peace movement. Then, during the Second World War women suddenly played a major role as work forces and could get a taste of independency. Though after the war, now that the men were back with their glorified heroism, it was expected of women to silently head back into the kitchen and act out their â€Å"natural† role as mother and wife, which has been pressed onto them from the very start. You can read also WavesObviously that didn’t sit well with many of them. However before the the Women’s Liberation movement and before the Sexual Revolution in 1968, there have been the Civil Rights Movement and the antiwar movement. Those two were the first two major social movements to be displayed through television, as well as they were the forerunners of the following feminist movement. They showed that women, too, could become political. Women from Rosa Parks to Coretta Scott King made political protest seem necessary and encouraged many women all over America, regardless of race and ethnic background, to speak up for their rights.It was the feminist movement’s turn then to get real personal and by getting real personal it didn’t get any less political. Women had enough of the sexual harassment and domestic violence going on behind doors, of being kept out of law and medical schools and thus being restricted to low paid jobs, of being confined not on ly in domestic but also in public spheres. To make it short: women had enough of being looked down at. With these problems the key demands of this movement were: â€Å"the right to safe and legal abortion, the right to accessible and affordable childcare, and the equal opportunities in education and employment†.Another demand was more support of battered women's shelters, and changes in custody and divorce law. This wave of feminism brought up the most of changes regarding women and laws. Affirmative Action rights for women were extended and acts like the Women’s Educational Equity Act, which allowed educational equality for women, the Pregnancy Discrimination Act, which prohibited â€Å"sex discrimination on the basis of pregnancy†, were passed. Amongst these acts a law passed in 1975 that required the U. S.Military Academies to admit women, as well as marital rape was made illegal and the no-fault divorce legal. Even though the last two laws were not recognize d by all states, it was still considered an enormous success. In the early 1980s the biggest strength of the second wave, the grand diversity of feminism and organisations, suddenly became its biggest weakness as the media started the so called â€Å"feminist sex wars† by pitting women, especially two of them, against each other, trying to destroy the image of sisterhood pointedly.Even though the Women’s Liberation movement clearly refused to pick a leader, the media singled out Gloria Steinem as the leader of this movement. Gloria Steinem was a single and childless career woman, who compared marriage to prostitution and insisted that â€Å"if men could get pregnant, abortion would be a sacrament†. On the other side there was the media’s darling Phyllis Schlafly, who almost single-handedly brought down the Equal Rights Amendment. Also known as the ERA, this mendment demanded that the â€Å"equality of rights under the law shall not be denied nor abridged by the United States or any state on the account of sex†. It was first introduced by Alice Paul in 1923, a woman truly ahead of her time, but didn’t get ratified by enough states to get legalized. Whether this happened because of Phyllis Schlafly herself or the way media presented the feminists of that time is debatable. In the end the ERA may not have gotten legalized and women were still oppressed, but sisterhood was very much alive and blooming.In sisterhood women found strength and with this new found strength they started breaking the blockades which had been keeping them from climbing the career ladder and decided that it was long past time to start taking charge of their own lives. Third-Wave Feminism: Finally Diversity After ERA was defeated, a vast amount of media coverage over the supposed â€Å"death of feminism† appeared on the TV screen of Americans. Those who truly believed them were surely gobsmacked by the third wave of feminism which found its s tart in the mid-90’s.Caused by the Clarence Thomas confirmation hearings and the evident spite and disdain the accuser, Anita Hill, was met with by the all-male jury, women decided that once men crossed one line too many. The most obvious difference between the third wave movement and its sisters the first and second wave movements was the embracement of diversity. With feminism becoming global it became available for women of any race as well as any social class, but also threw away the mass media’s â€Å"ugly braless bubblehead† stereotype of feminists with women like Pinkfloor stating: â€Å"†It's possible to have a push-up bra and a brain at the same time. Being feminine and a feminist was no longer mutually exclusive and with the so-called â€Å"grrl† feminists, women started to show up as strong and empowering, while reclaiming everything feminine, from wearing high-heels to lipstick. The key demands of the Third Wave are much harder to pin p oint, as the range of issues grew by women not only concerning themselves with the gender oppression but with economic oppression and environmental issues as well.However one crucial aspect was the deconstruction of categorical thinking and its endless attack on unrealistic beauty ideals set for women ever since television was invented. The third wave of feminism has not ended yet. It is history in the making, as new issues to deal with arise as soon as old ones are solved. The probably greatest achievement of these waves is the awareness of oppression they’ve spread, the feeling of community between women they created as well as turning feminism from an abstract thought into a widely accepted truth.

Old Toen White Coffe Marketing

INTRODUCTION Old Town White Coffee, founded in 1999, made history when the company became the first, the pioneer white coffee producer to manufacture and launch the famous Malaysia Ipoh White coffee as a 3in1 instant Blend. Old town White Coffee 3in1 classic together with the original recipe from 1958 spearheaded a breakthrough in the coffee industry. The company single-handedly captured the original authentic taste of an otherwise localized white coffee, turning in into a mobile commodity a fast moving consumer good (FMCG), capturing the South East Asia market.LOGO, VISION & MISSION Logo The Old Town White Coffee goal is to let everyone enjoy every sip authentic Malaysian Ipoh white coffee anytime and anywhere. Vision To be Asian Pacific’s Leading White coffee producer providing high quality products to customers globally. Mission To promote our unique Malaysian taste- the authentic Ipoh White Coffee and continue White Coffee Legacy the rough continuous improvement and innova tion that exceeds customer expectations. By setting precedence Old Town White Coffee have made a standard that equals excellence, pushing other brands to do the same.Strive for continuous improvement, incorporate innovations and technology in our commitment to create customer value in our both product services. These continuing efforts maintain and reinforce our market leader status and more us forward to become a leading White coffee producer in Asia pacific. SWOT ANALYSIS STRENGTHS-The profits obtained by Old Town is quite high compared to other coffee shop in Malaysia. -Offer other foods, such as â€Å"heavy food†-Has many branches throughout Malaysia, Singapore and Hong Kong. | WEAKNESS-Old town coffee also depends an the coffee and makes them difficult to diversify their product. Innovation is slow because depend on one product only. | OPPORTUNITIES-Able to expend its operation to the global market to be introduction throughout ASEAN. -Able to re-brands and to compete wi th other company using the same material. | THREATS-Consequences from increasing of price of materials which they have use will be make the price product is also increase. -Product imitation is a very higher because they are using coffee which is very common. | STRATEGY BUSINESS STRATEGY All the store of Old Town Coffee White were located at high traffic, high visible location in each Asia market.That the market entry strategies have found to be used by Old Town White Coffee in managing their foreign franchisees when expanding into Asia include master franchising and company owner-stores. The marketing approach is essential to gain a competitive advantage for Old Town White Coffee in the foreign market the construct included market entry, site location, and market positioning. Reason for Old Town White Coffee to choose master franchise as its from of franchising is because of that the master franchising was the most popular made of entry into distant and cultural dissimilar market A sia.COMPETITIVE STRATEGY Targeting Old Town white coffee: While evaluating their consumer market the conclusion was that the ideal consumer’s economic profile will be Upper Middle Class, privileged Class. While the age demographics will be Students and Youngsters, Professionals, families, Mature Consumers. Gender and Ethnic or Religious Background was researched to have minimal or no effect on the choices concerning coffee made by consumers and their patronage of coffee houses. To maximize on brand name (signature) Costa signifies luxury, excellence in Coffee, all over the world, along with the theme of Costa.The marketing communication strategy for Old Town White Coffee is raising awareness of your product in your target market is where sales begin, and this is where marketing communications activities begin the selling process. With today's multiple channels for content to reach potential customers, the art and science of marketing communications has become increasingly imp ortant. However, no company can be sure they are using the most efficient media mix without creating a marcom strategy that is aligned with their overall strategic marketing direction.OPERATION STRATEGY RESEARCH AND DEVELOPMENT In 2005, it expanded vertically into the food services sector by opening a chain of cafe outlets based on the traditional Ipoh coffee shop setting and ambience under the ‘OldTown White Coffee’ brand name. Since the opening of its first cafe outlet in Ipoh in 2005, its chain of cafe outlets has expanded to around 160 cafe outlets in Malaysia and Singapore. This includes fully and partially owned, and franchised cafe outlets.The management has successfully mixed tradition with modern conveniences, revamped and revived the traditional cafe concept into a successful working model with outlets conveniently located and easily accessible to customers. PRICING Price does affect customers’ choice on products or  services. Customers are willing to day more because they higher price means higher quality one brand offers. In brand competition, the best price any brand can offer is important yet they have to be careful not to  create bad consequences for long-term. BRANDINGThe Malaysian coffee culture also being improvises by re-branding to enhance experience and increasing sales by multiple transactions from regular customer. From small spaces and only selling few selections of foods, Malaysian coffee culture has expanded by upgrading services, more variety in food and beverage, and creating nostalgia as well as being chic and contemporary. The role of branding in local coffee culture not only providing space but might be escapism for consumer and local society from different hierarchy, not to mention that this is kind of lifestyle and culture that they embrace.As a new life style and trend, Malaysian coffee culture is very popular for all public audience. It has grown along with social change needs and demand. CONCLUTION Old Town White Coffee must be diversify use of coffee product that mention does not too slow. Because of Old Town White Coffee is one coffee shop famous in Malaysia, they should open branches throughout they country to compete with other company. In other way Old Town White Coffee should provide a various service such as shipping orders to customers house. REFERENCE http://www. malaysiaco. com/search/old+town+white+coffee http://www. oldtownwhitecoffee. com/