Different forms of child abuse Essay Example for Free

Different forms of rawster misuse EssayChild abuse is a common term for four types of child maltreatment grammatical genderual abuse, material abuse, excited or psychological abuse, and neglect. Children be usu totallyy victims of more than wholeness type of abuse. They could be some(prenominal) sexually and emotionally abused or they could too be physically abused and neglected. In some severe cases, children may suffer from more than ii forms of abuse.Child abuse was once viewed as a minor affectionate problem that only affected a handful of U. S. children. In recent eld the media and law enforcement has paid close attention to the issue. More than 1,000 children died from abuse in 1996, in the U.S. (1).Approximately 231 children ar abused each day. That is 10 children every hour, and one child every six minutes. Each day in the United secerns, more than three children die as a result of child abuse, in the home. More children, age four and younger, die from c hild abuse and neglect than any other single, leading cause of death for infants and young children (1).The abusers can be family members, parents, caretakers such as babysitters and teachers, and strangers. Abuse occurs among all ethnic, loving, and income assorts. Most parents dont hurt or neglect their children intentionally. Many were themselves abused or neglected. Usually the cases that are account move execrable families with little education. Also common in reports are young mothers, single-parent families, and parental drug or alcoholic beverage abuse. The frequency of child abuse is tight to estimate, due to so more cases going unreported.There are signs, symptoms, and causes to all four types of child abuse. When you hit a concern for a childs well-being, the signs or symptoms may help guide you in the process of reporting. Although, these signs, mentioned later, dont necessarily indicate that a child is being abused. A professional, who would be able to determine the abuse, should investigate the possibility. find the exact cause of child abuse is al close to impossible. In general,the factors that influence whether abuse will happen is grouped into two categories- internal and external. Lack of social support, economic hardship, and chemical dependency are a few external factors. Some internal factors are biological, emotional, and psychological. Some factors are as common as low intelligence and range to, as rare as, a severe personality disorder such as Schizophrenia.Isolation is a factor bestow to abuse. When families puzzle voicelessies, perhaps from unemployment or other social problems, they may respond in a number of ways. The families that respond by isolating themselves, by withdrawing themselves from neighbors and friends, are the most likely to be disgraceful.Charles F. Johnson defines sexual abuse as any activity with a child, before the age of legal consent, that is for the sexual gratification of an full-grown or a sign ificantly older child. Sexual abuse involves fondling, penetration, persuading a child to expose his or her sexual organs, and allowing a child to view pornography. In most of the reported cases the child knew the abuser, and one in five of the abusers were under age themselves. 12% of the confirmed cases reported in 1996 involved sexual abuse. An estimated 10-15% of males and 20-25% of females reported they were sexually abused by age 18 (2).Most sexually abused children never come to the attention of the authorities. There may be no physical signs of harm, only when there is always the intense shame, and secrecy is often maintained, even by the adults who know of the abuse, for hero-worship of destroying a family.There is evidence emerging that as many as one in three incidents of child sexual abuse are not remembered by adults who experience them, and that the younger the child was at the time of the abuse, and the closer the relationship to the abuser, the more likely one is not to remember, claims Linda Williams.Convicted rape and sexual violate offenders serving time in State prisonsreport that two-thirds of their victims were under the age 18, and 58% of those (nearly 4 in 10 imprisoned violent sex offenders) said their victims were aged 12 or younger. In 90% of the rapes of children less than 12 years old, the child knew the offender. Sixty percent took place in the victims home or at the home of a friend, neighbor, or relative. Two-thirds of sex offenders in state prisons victimized a child. For offenders imprisoned for violent crimes against victims younger than 18 (1994), 15% were convicted of forcible rape, 57% were convicted of other types of sexual assault (lewd acts of forcible sodomy, statutory rape, and so forthtera), about thirty percent reported attacks on more than one child, and more than half the victims were younger than 12.Out of 277 inmate interviews of all prisoners convicted of rape or sexual assault, two-thirds victimized child ren. Three out of four child victims were female, prisoners convicted of attacking children were mostly male, 97%, and about 22% of the child sex offenders reported having been sexually abused themselves during childhood. Half of the women raped were younger than 18 and 20% were victimized by their father (3).Children often fail to report because of the fear that disclosure will bring consequences even worse than being victimized again. The victim may fear consequences from the family or feel guilty for consequences to the perpetrator. Victims may in like manner have a feeling that something is wrong with me, and that the abused is their fault.The impact of child sexual abuse is tremendous. It is estimated that there are 60 million survivors of childhood sexual abuse in America, today. Approximately 31% of women in prison state they have been abused as children and about 95% of teenage prostitutes have been sexually abused. Young girls who are forced to have sex are three times mor e likely to develop psychiatric disorders or abuse alcohol and drugs in adulthood, than girls who are not sexually abused (4).There are two different types of indicators of sexual abuse, physical indicators and behavioral indicators. Some of the physical indicators are1)Torn, stained or bloody underclothes.2)Frequent, unexplained sore throats, yeast or urinary infections.3) Bruises or bleeding from external genitalia, vagina, or anal region.4) Sexual genic disease.5) Pregnancy.Some of the behavioral indicators are1)The victims disclosure of sexual abuse.2)Disturbed sleeping pattern.3)Difficulty in walking or sitting.4)Avoidance of undressing or wearing extra layers of clothes.5)Sudden decline in prepare performance.The two prerequisites for this form of maltreatment include sexual arousal to children and the willingness to act on this arousal. Factors that may contribute to the willingness include alcohol or drug abuse, poor impulse control, and a belief that the sexual behaviors are acceptable and not harmful to the child. The chances of abuse are higher if the child is informationally handicapped or vulnerable in some other way.Often there is no physical evidence of sexual abuse for a doctor to find. In fact, physical interrogatives of children in cases suspected sexual abuse supply grounds for further suspicion only 15-20% of the time (4).Physical abuse is the nonaccidental infliction of physical reproach to a child, such as cut, bruises, welts, and broken bones. The abuser is usually a family member or other caretaker, and is more likely to be male. In 1996,24% of the confirmed cases of U.S. child abuse involved physical abuse (4).A rare form of physical abuse is Munchausen syndrome by proxy, in which a caretaker, most often the mother, seeks attention by making the child sick or appear to be sick.Skulls and other bone fractures are often seen in young abused children, and in fact head injuries are the leading cause of death in abused children.A few p hysical indicators of physical abuse are1)Unexplained welts or bruises on the face, upper arms, throat, thighs or lower back in unusual patterns or shapes which suggest use of an instrument (electric cord, belt buckle) on an infant in various stages of healing that are seen after absences, weekends, or vacations.2)Rope burns.3)Bald patches.4)Refusal to undress for gym.Some of the behavioral indicators of physical abuse are1)Behavioral extremes- withdrawal, aggression, depression.2)Unbelievable or inappropriate explanation for the injury.3)Fear of physical contact-shrinking back if touched.4)Fear of medical help or examination.The usual physical abuse scenario involves a parent who loses control and lashes out at a child. The trigger could be a dirty diaper or crying. Unlike nonabusive parent, who may become upset or angry with their children fromtime to time but are genuinely loving, abusive parents tend to harbor deep-rooted negative feelings toward their children.Emotional abuse, also known as psychological abuse, according to Richard D. Krugman, has been defined as the rejection, ignoring, criticizing, isolation, or terrorizing or children, all of which have the effect of eroding their self-esteem. Emotional abuse usually expresses itself in verbal attacks involving rejection, belittlement, humiliation, and so forth.Emotional abuse also includes bizarre forms of punishment, such as confinement of a child in a dark closet.Often psychological abuse accompanies other types of abuse and is difficult to prove. It is rarely reported and accounted for only 6% of the confirmed 1996 cases (3).A few physical indicators of emotional abuse are1)Eating disorders- obesity or anorexia.2)Nervous disorders- rashes, facial tics, hives, etc.3)Speech disorders- stuttering, stammering, etc.4)Flat or bald spots on head (infants).A few behavioral indicators of psychological abuse are1)Age inappropriate behaviors- bedwetting, soiling, etc.2)Habit disorders- biting, rocking, etc.3 )Cruel behavior- seeming to get pleasure from hurting another child, adult, or animal.4)Overreaction to mistakes.Emotional abuse can happen in many different settings at school, at home, on sports teams, and so on.The forth and final forms of child abuse is neglect. Neglect is the failure to satisfy a childs basic needs and can assume many forms. Emotional neglect is the failure to satisfy a childs normal emotional needs or behavior that damages a childs normal psychological and emotional development, physical neglect is the failure to provide adequate food, shelter, clothing, or supervision, and educational neglect includes the allowance of chronic truancy, failure to enroll a child of requisite school age in school, and failure to attend to a special educational need.Failing to see that a child receives proper schooling or medical care is also considered neglect. In 1996, neglect was confirmed in over half of the abuse cases (3).Some physical indicators of neglect include1)Poor h ygiene- lice, diaper rash, body odor, etc.2)Lack of immunizations.3)Untreated injury or illness.4)Poor state of clothing.A few behavioral indicators of neglect include1)Chronic hunger or tiredness.2)Assuming adult responsibilities.3)Unusual school attendance.4)No social relationships.Many cases of neglect occur because the parent experiences strong negative feelings toward the child. At other times, the parent may truly care for the child, but lack the index to adequately provide for the childs needs due to being handicapped by drug abuse, depression, mental retardation, or other problems. As a result, their physical, emotional, social, and mental development is hindered.Young children remain at high risk for loss of life. Between 1995 and 1997, 78% of these children were less than five years of age at the time of their death, season 38% were under one year of age. As for cause of death, 44% of deaths resulted from neglect, 51% from physical abuse, and 5% from a combination of neg lectful and physically abusive parenting. Approximately 41% of these deaths occurred to children known to child protective service agencies as current or prior clients (5).Abuse investigators are often a group effort involving medical personnel, police officers, social workers, and others. Careful questioning of the parents is crucial, as is interviewing the child. The investigators must ensure, however, that their questioning does not further traumatize the child. A physical examination for signs of abuse or neglect is, always necessary, and may also include blood tests, x-rays, and other procedures.If the child has sisters or brothers, the authorities must determine whether they have been abused as well. Signs of physical abuse are discovered in about 20% of the sisters and brothers of abused children (4).Child abuse can have womb-to-tomb consequences. Research shows that abused children and adolescents are more likely, for instance, suffer emotional problems, do poorly in school , abuse drugs and alcohol, and attempt suicide. As adults they have often have trouble establishing intimate relationships.Notification of the appropriate authorities, treatment of the childsinjuries, and protecting the child from further harm are the immediate priorities in child abuseSources every last(predicate) Figures Based Upon The Following1.A Nations Shame Fatal Child Abuse and Neglect in the United States.2.Child Maltreatment 1998 Reports from the States to the National Child Abuse and Neglect information System.3.http//www.prevent-abuse-now.com/stats.htm4.http//www.prevent-abuse-now.com/stats2.htm5.Wang, C.T. Daro, D. (1998). Current Trends in Child Abuse Reporting and Fatalities The results of the 1997 Annual Fifty State Survey.

Gothic novel Essay Example for Free

Gothic novel EssayThe novel Jane Eyre by Charlotte Bronte has been categorised as some(prenominal) romantic and gothic by scholars and literary critics. The secret plan entails the exploration of a womans domestic trap, a common Victorian constitution, with her subjection to patriarchal dresser and her dangerous attempts to escape from such restrictions and the consequences. There is a mixture of mysterious events, moonlit natural environment, beautiful dream-like landscapes, enigmatic characters. Jane is represented as the heroine of the story, the virginal Christian female character. In opposition to her is the character of Bertha who is insane and is hidden in the attic of Thornfield Hall, representing Rochesters torment and his terrible secret. It can be argued that the plot has many entwined characteristics of both genres and it is very difficult to think of it as of one kind. The essay will discuss the way in which the novel accords with the characteristics of a romanti c novel and a Gothic novel and evaluates whether it may be possible to assign it with one of the two labels. Romantic novels emphasize imagination and feeling, they focus on natures ability to desolate humans from societys judgments and limitations.English romance narrates exotic and unusual stories, they argon concerned with chivalric deeds (as in the stories of King Arthur), recalling themes of romantic medieval literature. The latter results from a period in English history when society was in search for of order and the approach was that everything had to be explained rationally and scientifically, hence often being referred to as the Age of Reason. However, the romantics themes are in opposition to such a way of thinking and rebelled against such established norms and conventions.The characters in romantic novels place the self at the centre of his/her own existence, this is achieved by focusing on his/her thoughts rather than actions. The theme or romantic love as opposed to passionate love is explored too and the consequences the latter would bring. Another narrative style which emerged was the Gothic novel. The background setting has a dim and imposing mansion or castle, as a scope to the atmosphere of mystery and suspense, where the characters fears are explored beneath the surface of the en restened psyche.Other features of a gothic tale is the presence of omens, portents and visions. There is usually a suffering, torture woman who needs to be rescued from a controlling and lustful guardian, and in the process displays an array of extreme sen termnts and reactions, such as swooning, crying and sorrow. She is usually often commanded to marry someone she does not love or commit some moral or actual crime. Supernatural events may be employ to explain coincidences and many scenes evoke terror through the depiction of physical and mental violence.So I would like to examine how Jane Eyre would seem to be normal of the romantic novel that was so pop ular in Victorian England, while at the same time having, in my opinion, all the ingredients for a gothic novel. The plot recalls a poof tale when you came upon me last night I thought unaccountably of fairy tales as Bronte writes in chapter 13. However, Bronte skilfully uses it as a frame, to wee-wee a clear picture of her great feminine consciousness, expressed in Jane Eyres persona. This is conveyed through the use of a first-person narration, that depicts the world around her and the others in relation to her and her bear witness of view.In the romantic novel the individual stands at the centre of romantic fiction relating incidents and experiences. In the following passage, Jane demonstrates her fervid romantic imagination, as she explains to Adele that she and Mr Rochester are liberation to get married and utters Here is a talisman will remove all difficulties (chapter 24) Jane metaphorically evokes the theme of natural forces which come to her aid when she is most in ne ed for comfort. The passage continues with, a fairy that held out a pretty gold ring.. and I am yours, and you are mine and we shall leave earth and brighten our heaven yonder(chapter 24).The latter depicts the traditions of dream and oral tales which was much loved by the romantics. However, these are also elements which can be nominate in Gothic novels, where spell and fear are closely related. There is much about Jane and Rochesters introspection, their be prevaricationf in the otherworldly, and conflicting emotions. Jane fights against the wicked spirits of Gateshead, Lowood, Thornfield, Manor Hall, and Marsh End at the end, these supernatural elements take the form of moral choices that force her into reflecting upon righteousness.For instance, the striking of the chestnut tree by lightening, below which Rochester had proposed to Jane (chapter 22), is a portent of their imminent separation and the dangers that lie ahead. It is a perfect Gothic symbol, as nature predicts h uman fate. Moreover, Bronte is competent to convey and juxtapose different tones in the same passage, it can change from a playful and romantic tone to an enigmatic and harsh one. For instance, when Rochester is trying to convince Jane to dine with him and she refuses, his mood changes immediately .He is upset by her answer and asks Jane if she supposes whether he eats as an ogre or a ghoul (chapter 24). Here, Gothic elements are used metaphorically to convey the degenerating tone of such a conversation. Recalling the Bluebeard tales themes, which underlines the novel. The supernatural elements conceal emotions and have been used to symbolise the child which re views in all of us and comes out in moments of loss of consciousness and fear, and at the same time heightening the readers awareness of the fragility of the heroine/hero.As when Jane describes the red room, with its noises and mirrors, where she was secluded as a punishment, everything in the room becomes fearful to her eye s. The mere colour red conjures up images of blood and being locked in either literally or in a moral sense is an abhorrent idea to most (it recalls also the theme of trap) (chapter 2). Another important aspect of the novel is the exotic. Romantics, in their novels, often alluded to distant places. In the story, Rochester has a house in Spain, where he wishes to take Jane once married, occupying it as a more relaxed country, colourful and sensual place.Before meeting Jane, Rochester had travelled around the world in search of a foreign wife (Chapter 27). Yet, Bronte condemns such behaviour and makes Rochester feel reckless(prenominal) with disappointment to the point he utters that I tried dissipation never debauchery that I hated, and hate. That was my Messalinas attribute (Chapter 27). Jane rejects such exoticism and is not forming a very favourable opinion on him, he is perceived by her as an unfeeling, loose-principled rake.What Bronte is trying to emphasise is that if romant ic love was to be perceived in such a superficial light as being just for sexual pleasure then it together with passion, would mean a loss of the self morally and ethically. Moreover, the idea of the character who travels towards unk instantern distant places, against wicked and unpredictable forces (these are represented by the several lovers he mentions, passim his journey, and finally by Bertha, his insane wife segregated in the attic of Thornfield Hall).Thus, Gothic elements are used to create a sense of loss and psychological violence, just like what Mr. Rochester experienced throughout his journeys. Bronte demonstrates an attitude towards natural forces, which gravely offered help to such a reckless man. In fact, he was not able to fall in love with a womankind, but with a natural slender creature who is personified by Jane (Chapter 27). Thus, the novel entails many elements which are characteristic of fairy tales. Jane is repeatedly described as looking like a spirit, a ti ny phantom, half fairy, half imp. . Such an association permits an author to use less words to express deeper ideas, by adding powerful images through an apt use of wondrous language.The imaginary is at the heart of both narrative genres, however under many aspects Gothicism emerges to create suspense and conveys the characters inner torments, such as the striking of the chestnut tree, the red room. These contrast with the romantic descriptions of the outdoor scenes, such as when Jane runs crossways the countryside, are nevertheless described in a vivid and detailed manner as if Jane Eyre were painting a realistic picture of the scene in all its shades. This imagery suggests her characters moral condition and state of mind, therefore the mood of the story is immediately conveyed.There are numerous symbolic references to weather and to the sky, in the form of storms, rain, clouds, and sun. At the very opening of the novel, Jane sets the scene by mentioning that the cold winter wind had brought with it clouds so sombre, and a rain so penetrating. There is a full moon on the night when Bertha attacks her brother, as there is on the night when Jane runs away from Thornfield. Nature is presented as the mother of all creatures, which connotes Janes romantic side and her fragility.The scenes that are a set for Rochester and Jane Eyres passion take place in natural surroundings. After their wedding is interrupted, the woods which twelve hours since waved leafy and fragrant/now spread, waste, wild and white as pine-forests in wintry Norway. Here, Bronte adds Gothic elements, which changes the mood to one of tormented state of mind, thus anticipating Janes future struggles. At the end, when reunited, Rochester tells Jane that I am no better than the old lightening-struck chestnut-tree in Thornfield orchard. The theme of nature seems to be treated in both a romantic as well as a gothic way, due to the atmosphere which at times evokes joyful and comforting images, whil e at other times horrific images and death. In chapter 35, the incarnation of the wind effectively suggests the way in which the mood can be created by nature. Bronte uses it as the means by which she received the message from Mr Rochester, in fact she follows it throughout the passage until she finds her way out of that situation.This manifestation of the voice perceived in her spirit and mind, and not externally, could be construed in a gothic light i. e. as a portent or a supernatural event. There is, however, a romantic and passionate image of the voice which contrasts with the Gothic setting. The passage I am coming hush (chapter 37) is extremely descriptive with many adjectives dark, void and nouns such as loneliness and hush. The combination of this with short sentences creates an immediacy, dramatic impact and cloak-and-dagger atmosphere, characteristic of Gothic novels.In conclusion, by writing from an individual point of view, by creating characters who are possessed of strong feelings, fiery passions and some extraordinary personalities, by using some elements of horror and mystery, Jane Eyre is able to recreate life in a fantastic romantic way. The vividness of her subjective narration, especially the heroine who is contrary to the Victorians expectations, the initiation of the economical, social background of the time give her works a never dying popularity.The eerie atmosphere with supernatural associations can recall the characteristics of Gothic novels and are used in some way to justify what is inexplicable (as the voice of Mr. Rochester calling her or striking of the chestnut tree). All in all, I consider gothic as a subgenre of the romantic novel, both require drama and high emotional intensity which are elements that can be definitely found in Jane Eyre, one cannot exclude the other, it would be a great mistake to try and categorize such a masterpiece under one genre.

Analysis of Conceptual Frameworks in Accounting

Analysis of Conceptual role models in write upIntroductionInternational Accounting Standards Board (IASB) has begun a mutual project with US pecuniary Accounting Standards Board (FASB) to rebuild the existing models and converge them into a common framework. prototypical, some background. The US Securities and Exchange Commission ( arcsecond) has proposed that companies required to file fiscal statements with the SEC begin replacing U.S General Accepted Accounting Principles (US GAAP) with International Financial Reporting Standards (IFRS) beginning in 2014. For solely practical purposes this means the eventual acceptance of IFRS (principles- found) for all companies in the United States (U.S. chronicle standards be considered to be rule-based model). The shift aims to harmonize US write up standards to an international one in tandem with the globalization of capital markets.Norwalk agreement between the FASB and the IASB was signed paving the way for the creation of more than principles-based accounting standards for global financial account (Wikipedia, 2010).What isa Conceptual Framework?International Conceptual Framework of Financial Reporting is a system of interactive objectives and fundamentals which lays out a set of consistent standards in preparing financial reports.A conceptual framework is akin to a constitution that prescribes the nature, function and limits of financial accounting and financial statements.Why is a conceptual framework necessary? First, to be useful, standard setting shouldbuild on and relate to an established body of concepts and objectives. A soundly developed conceptual framework should enable the IASB or FASB to issue more useful and consistent standards over time. A coherent set of standards and rules should be on that pointsult, because they would be built upon the same foundation. The framework should increase financial statement users soul of and assertion in financial reporting, and it should enhance comparab ility among companies financial statements. Second, new and emerging practical problems should be more quickly solved byreference to an existing framework of basic theory. For example, PandaCorporation sold two issues of connects that it would redeem either with $1,000 in cash or with 50 ounces of silver, whichever was worth more at maturity. Both bond issues had a stated hobby rate of 9 percent. At what amounts should the bondshave been recorded by Panda or the buyers of the bonds? What is the amount ofpremium or discount on the bonds and how should it be amortized, if the bond redemptionpayments atomic number 18 to be make in silver (the future value of which was unknownat the date of issuance)?It is difficult, if not impossible, for the FASB or IASB to prescribe the proper accountingtreatment quickly for situations like this. Practising accountants, however, essential resolve much(prenominal) problems on a day-to-day basis. Through the exercise of effectual judgment and with the help of a universally-accepted conceptual framework, practitioners goat dismiss certainalternatives quickly and then direction on an acceptable treatment.Harmonization of accounting standards is very important. For instance, Multinational companies doing business in more than one country will find that it is difficult to stick with with more than one set of accounting standards established by authorities in different nations.Harmonization of accounting standards will help the world frugality in the following ways by facilitating international transactions and minimizing exchange costs by providing increasingly perfect information by standardizing information to world-wide scotch policy-makers by improving financial markets information and by improving government accountability. International investment decisions and financial-based management decisions are then made with little risk.Furthermore, harmonisation of accounting policy would help provide a level playing field glo bally. Regulators and auditors will be receiving the same information, facilitating the evaluation process.In todays accounting environment, there are two formats of accounting systems, namely principles-based system and rules-based system.Almost all companies are required to prepare their financial statements agree to one of the two standards. Recently, there has been a good deal debate on whether principle-based accounting would be more efficient than the popular rules-based accounting, in the wake of accounting scandals, such as Enron. As a direct of the Enron saga, the current way of accounting has been come under a great deal of scrutiny.Rules-based AccountingRules-based accounting such as US GAAP is fundamentally a list of detailed rules that must be followed when preparing financial statements. Many accountants favor the prospect of using rules-based standards, because in the absence of rules they could be brought to court if their judgments of the financial statements we re incorrect. When there are strict rules that need to be adhered to, the possibility of lawsuits is diminished (Investopedia, 2009). Having a set of rules can increase accuracy and reduce the ambiguity that can trigger aggressive reporting decisions by management. The matrix of rules, however, can cause unnecessary complexity in the preparation of financial statementPrinciples-based AccountingPrinciples-based accounting such asIFRS is adopted as a conceptual basis for accountants. A simple set of key objectives are set out to ensure good reporting, e.g. qualitative characteristics, faithful representation. Common examples are provided as guidelines and explain the objectives. Although some rules are unavoidable, the guidelines are not meant to be used for every situation (Investopedia, 2009). distinct requirements can sometimes compel managers to interpolate the statements to fit what is compulsory. The problem with principles-based accounting is that lack of guidelines can yield unreliable and inconsistent information that makes it difficult to analyze one organization with another(prenominal).When contemplating which accounting method is best, it must be made certain that the information provided in the financial statements is relevant, reliable and comparable across reporting pointednesss and entities. Increased discussion has pushed accountants towards principle-based accounting, but it is recognized that the method needs to be modified to make it more effective and efficient.To illustrate thecomparison, for example, depreciation expense for all fixed assets is to be set at 10 percent per annum of the original cost of the asset until the asset is fully depreciated.Such a rule leaves no path for judgment or argument about the amount of depreciation expense to be recognized. Comparability and consistency across firms and through time is virtually certified under such a rule. This is a rules-based system.In contrast, under the principles-based system, depreciation expense for the reporting period should reflect the decline in the economic value of the asset over the period. Such a standard requires the application of judgment and evaluation by both managers and auditors. The goal is to register the realistic value of the asset according to as is basis.Differences between IFRS and U.S. GAAPStatement of Income Under IFRS, extraordinary items are not segregated in the income statement, while, under US GAAP, they are shown below the last-place income.Consolidation IFRS favors a control model whereas U.S. GAAP prefers a risks-and-rewards model. Some entities consolidated in accordance with FIN 46(R) whitethorn have to be shown individually under IFRS.Inventory Under IFRS, LIFO (Last In, First out) cannot be used while under U.S. GAAP,companies have the choice between LIFO and FIFO (First In, First Out). Using the LIFO method results in lower gross profit, which allows a company tobe taxed less.Earning-per-Share Under IFRS, the earning-per-share calculation does not average the individual interim period calculations, whereas under U.S. GAAP the computation averages the individual interim period incremental shares.Development Costs These costs can be capitalized under IFRS if certain criteria are met, while it is considered as expenses under U.S. GAAP(Remi Forgeas, 2008).AdvantagesRules-based SystemIncreased accuracy, reduced ambiguity and a diminished possibility of lawsuits.Rule-based standards are generally considered easier to audit for compliance purposes, and may produce more consistent and comparable financial reports across entities.Auditor display higher confident in decision making because they have a bright-light guidelines.Principles-based SystemThe fundamental advantage of principles-based accounting is that its broad guidelines can be practical for a variety of circumstancesPotentially very flexible with run into to new and changing products and environments. As such, they should also requir e less maintenance.Another advantage of a principles-based system is that it would result in simpler standards. Principles-based system would lead to standards that would be less than 12 pages long, instead of over 100 pages.Accountants are afforded the flexibility to input their expertise and judgment more freely in line with the professional person edict in producing the financial statements. Such deployment of their skills and experience will enhance their professionalism.DisadvantagesRules-based SystemLack of transparency of disclosure. In the wake of recent accounting scandals, such as Enron and Worldcom, investors are befittinghypersensitive to the reliability of published accounts and suspicious of the possibility of inflated earnings.The major drawback to a rules-based system is the complexity in the preparation of financial statements may include a lack of flexibility with regard to changing conditions and new products, hence requiring almost continual maintenance at time s.Frequently subjectto manipulation as entities may search for loopholes that meet the literal wording of the standard but violate the intent of the standard.Principles-based SystemCritics of a principles-based approach argue that financial statements are more difficult to audit andwould likely lose their comparability and consistency across industries and issues regarding income measurement and recognition would remain controversial. For example, how much income will General galvanising actually recognize on a multi-year defense contract under the percentage of completion method of accounting? Will this be comparable to the income inform by its competitors?To the extent that they rely on individual judgment to interpret and implement the standards, there is a danger that they can be used to manipulate financial results. For example, what ifthe auditors behaving badly? Abuse their trust and fail to apply the principles in good faith consistent with the intent and spirit of the sta ndards.Auditors display less confidence in their decisions.Between the rules-based and principles-based modules, it is felt that the latter will be more practical and preferred by the global community, given its universal appeal based on ethics, sound judgment, transparency, credibility and even downright common sense factors. Moreover, in the globalised business arena, this system would be easier to adopt, comprehendand acceptable as against stern rules that may be interpreted differently from one country to another.Example CasesEnron CaseU.S. accounting standards are considered to be rule-based model. For example, we look at the Enron scandal, which broke in October 2001 and eventually led to the collapse of the Enron Corporation. Through the use of accounting loopholes, special purpose entities (SPE), and poor financial reporting, Enron was able to cover up billions of dollars in debt from failed deals and projects.In the U.S, Accounting law allows a company to exclude a SPE fro m its own financial statements if an independent party has control of the SPE, and if this independent party owns at least 3 percent of the SPE.Enron needed to find a way to hide the debt since high debt levels would lower the investment grade and trigger banks to recall lendings. Using the Enrons origination as collateral, the SPE, which was headed by the CFO Fastow, borrowed large sums of money. And this money wasused to balance Enrons overvalued contracts. Thus, the SPE enabled Enron to convert loans and assets burdened with debt obligations into income. In addition, the taking over by the SPE made Enron transfer more stock to SPE. However, the debt and assets purchased by the SPE, which was actually burdened with large amount of debts, were not reported on Enrons financial accounts.Enron was also guilty of using a dubious mark-to-market accounting system in its forward gas contract sales whereby income was estimated as the present value of net future cashflows to indicate true economic value. When these projects faltered, income was ease recorded based on the initial value which of course was incorrect. As a result more projects had to be created to sustain a steady income inflow to appease the shareholders.Shareholders lost nearly $11 billion when Enrons stock price, which hit a high of US$90 per share in mid 2000, plummeted to less than $1 by the end of November 2001.Transmile caseA special audit carried out by Moores Rowland Risk Management Sdn. Bhd, showed that Transmile made pre-tax losses of RM126 meg and RM77 million for 2006 and 2005, respectively, instead of pre-tax profits of RM207 million and RM120 million as originally reported a total of RM530 million in overstatement. Their auditors Deloitte Touche declined to approve the accounts when the company failed to furnish them evidence to substantiate certain trade receivables. However, the loss was not detected by Deloitte Touche.Worldcom caseThis case unveils how one of the worlds largest Mississippi telecommunicationproviders managed to make $3.8 billion disappear? The firmness of purpose lies in the companys CFO Scott Sullivans treatment of capital expenditures and the accrual method, one of the basic principles of accounting.Sullivan, fraudulently took billions of dollars in operating expenses and spread them out across so-called seat accounts, which is a type of capital expense accounts. This allowed Worldcom to charge the expenses off slowly, and in smaller amounts, instead of reporting them immediately to investors. The U.Ss rules-based accounting system is lack of transparency.Transparency is becoming a matter of survival rather than choice. The way toaddress at least some of the flaws mentioned above is to advocate more transparency in financial reporting. This essentially means that companies would start providing all the information the market considers to be relevant rather than simply fulfilling their mandatory regulatory requirements.Southern Bank Bhd (SBB) caseIn the review of Southern Bank Bhds audited financial statements for the year ended Dec 31, 2005 there was inappropriate accounting treatment amounting to RM 160 million as follows inappropriately valuing certain derivative financial instruments and not writing down in full the collateral value.Wrongly writing back specific provisions made on certain foreclosed properties.Capitalizing instead of expensing certain costs which is similar to Worldcom financial scandal.It appears that the accounting and auditing standard in Malaysia is very low. In order to protect the interest of the small investors and shareholders, the accounting and auditing standard should be upgraded.ConclusionPersonally, I do not favor relying on either principles. Without credible principles, the rules are meaningless. Without rules the accountants are not protected.We had principle-based rules up until the IASB/FASB was created. The more specific rules or guidance were issued following lawsuits agains t auditors or accountants, questioning their professional judgment. The profession felt that to issue specific rules would reduce the likelihood of lawsuits against the accountants professional judgment. Interestingly, we are now coming full circle and looking to simplify how accounting is interpreted. We will make this switch and then in another 10-20 years, if another accounting scandal arises and everyone will ask for more rules again?However, we may be well served by acknowledging that neither a purely rules-based nor a purely principles-based system will be the best option on its own. Perhaps a largely principles-based system policed by a simple rules code could be the ideal solution.Any set of rules will be subject to someones interpretation. The rules will only be as good as those who use them.(2,490 words)

Business Plan For Fashion Designer Company Best Looks Marketing Essay

Business proposal For Fashion Designer Company Best Looks tradeplaceplaceing EssayThis business plan bequeath cause a fashion designer social club by the name Best Looks. The paper examines near of the strategies that the gild does to realise the success of the business.Company descriptionOur follow has realized the subscribe to to come up with a sound business plan which provide guide the operations of our organization towards realizing high levels of economic product and development. Our caller-up ordain be manufacturing ladies casual wear ranging from blouses and trousers. This is an bea which we be fully prep atomic number 18d to tap in the large grocery based on the fact that the world has become rattling sensitive when it comes to fashion.Apparently, this is unrivalled of the sectors which are witnessing a mess hall of growth in terms of touching large al-Quran of sales due to the fact that people are spending more on turn especially in the develop ed countries. Our target foodstuff for our array line en pull be preadolescent ladies between the age of 18 and 35. This is because this is the age which is very adventurous when it comes to fashion and extremely treasures fashion designs. The mechanism that our social club leave put in place leave behind be to discover that the needs of our customers are fully met and thus we allow for shift our previous get down to production to give more attention to production of fancy ladies wear.This entrust be a very in the stark venture for our organization because antecedently we bring in been dealing with manufacturing of official wears for both men and women of all age brackets. accordingly the billet of our previous company did not matter a lot as farsighted as it is in a strategic place in terms of natural people. However, for the case of our new turn line, a number of factors leave alone go for to be considered before settling on the best location. genius of s uch factors is proximity to the target population which in this case is the fashion apprised y discloseh. Therefore, this rules out any possibility of situating our business in the rural battlegrounds.An other(a) factor that we defend to consider is the spending capacity of the people in the location of our business. One thing to result note of is the fact of our products impart be relatively expensive due to involvement of expertise in the production shape and that the signifi toleratets used for production are relatively expensive. This at that placefore means that the consumer entrust have to bear the extra cost by paying high be for the garments. Therefore taking on these factors, we have settled on Texas City as the best place to situate our business. This is an area which is characterized by a lot of youthfulness running(a) class populations not to mention the fact that there are legion(predicate) colleges and universities there which still embodiment a ready mar ket for our products.After such mingled deliberations we have settled on forming Best Looks as a start-up manufacturer of a clothing line targeted for females between 18 and 35. The role of Best Looks ranges from developing the clothing line to supporting it with promotions and advertisement to command a big market share in a highly competitive market set up. In the bid to ensure that, the company plans to strengthen its partnership with the retailers who are very important to the business development by dint of a influence of developing brand cognisance. Best Looks therefore intends to market its new line as an alternative to the existing ones by means of differentiating itself from the others. This impart be achieved through among other things applying the appropriate marketing strategies, high brand awareness and undividedness.The key message that is carried by the Best Looks includes upscale, classy, expensive and versatile. As a result, the promotional plan of the compan y will be very diverse and will include kinda a big range of marketing communication.VisionOne of the visions of Best Looks is to become the leading fashion designer company in United States and the rest of the world. The company also intends to see itself controlling somewhat 95% of the total market share of United States and finally venture fully to other regions of the world.MissionThe main mission of the company is to bring a new revolution to the world of fashion fabrication provided moving in line with the changing trends in tastes and preferences of the people. Therefore the company will invest planetary housely in the research and development of new designs which match with the needs and demand.Objectives of the companyThe company has the following objectivesTo be the leading clothing line in the States in terms of production of quality products.To open the market for upcoming similar markets in terms of sensitizing the public on various fashions and queue codes.To me et the existing demands for fashion and create new markets within and outside America.To create employment opportunities in the company in the agricultural and outside.To establish a sound networks between the company and its customers through the use of appropriate marketing strategies.To be a leading exporter of ladies designer clothes to the rest of the world.The companys development will be coreed in terms of stages. We recognize the fact that all the processes cannot take place overnight and therefore there is a need to practice the development of the company in stages. The first stage will involve production of the garments such as blouses and trousers. After ensuring that those products are already in the market, we will come up with Best Look perfumes to complement our design clothing line. Again the whole process of initiating production process will take effect on a moderate pace to avoid scenarios where business ends up with compromised qualities of products as a resu lt of not taking beat in halal product development. Things such as research and development come in handy in this area.This company intends to trade its shares in the stock exchange market. This continue among other things will help in building a very strong capital base through getting the public resources from sale of shares. separate than that, the company will gain popularity by virtue of trading its shares in the stock exchange market. This means that in future, advertisements and other sales promotional strategies will be directed to a population which is already aware of the company and what it does. It therefore becomes very easy for such population to be convinced into buy and this will definitely translate into very high bulk of sales for the company.One of the achievements of the company is that it has man of age(p) to collect a lot of information concerning the target market and their tastes and preferences. This is of great significance as far as understanding how to approach the whole process of manufacturing, the material to use as hale as design. harvest-time planAs earlier stated, the products being offered by our company will range from ladies fancy blouses and trousers for young ladies aged between 18 and 35. By considering that the garments are for young ladies, the trousers will be designed to be very fitting, which is one of the tastes of the young people. Other than that the designs of the trousers will range from high stem to low waist to cater for specific tastes of the clients. The materials will also range from silk to linen. When it comes it comes to the designing the blouses, most of them will be low-necked as it is preferred by many young people. The blouses in particular will come in wide variety of colors since the young people seem to be extremely adventures when it comes to the use of colors.Our products have remarkable characteristics which prevail them stand out from the rest of competitors products. One of such un ique characteristics emanates from the fact that the material which shed light ons the garments is easy to manage considering the fact that it does not business easily. This attribute makes our garments preferable for those people do lot like spending time ironing out their cloths.It is important to patent our products to block our competitors from using anything exclusive to our brand for their own competitive advantage. The name Best Looks will be patented so that there will be no other clothing line which will be legally allowed to use the name. This name will serve as our brand name and thus every piece of clothing will bear the name.For us to operate within the country smoothly, it will be desperate for our company to ensure that it fully complies with the government requirement as far as registration of the company and other basic operation requirement is concerned. Registration of the company will come first. Due to the bureaucratic spirit of the process, it will be impor tant for our company to embark on this process early enough to avoid any unnecessary delays on the stipulated day of arising of our business operations.Our product is very relevant to the state of art in the sense that it is features in some of the most recent designs as far as fashion is concerned. However, our products may be rendered obsolete by the fact that the dressing tastes of people seem to be changing day in day out and the worst fear will be for the ladies fashion taste to shift from trousers to something like dresses. This will mean that there will be minimal sales generated by the external factors.However, this is just but an isolated market scenario. Some of the liabilities that may be involved in the rung of the company will be the bad debts. In some cases, it is very normal for businesses to supply products at an agreement for future hire. This normally works on the basis of mutual trust which in some cases can prove to be inadequate. Under such circumstances, the person or the business being supplied with the products can default to make the payment as stipulated and upon numerous fruitless follow-ups this finally ends up being counted as a bad debt. Under such circumstances, the company will be force to bear this liability and devise a means of compensating such losses so as not to compromise with the normal running of the business.One of the things which make our company very unique is that is goes far beyond the provision of products to establish a personal relationship with the customers. For instance having an elaborate customer tending is one of the qualities that Best Looks will borrow from its affiliate company. This attribute has been reported to work for the organization in maintaining the customer loyalty. It is through customer care services that the firm has been able to establish various issues and concerns of the customers and hence design appropriate ways of addressing them for the good of both the customer and the organiza tion.Another aspect which makes the organization unique is that it puts issues such as social debt instrument in the forefront as opposed to many other organizations within the industry. The products of the company are also very unique compared to that of the competitors in terms of versatility of designs, color and the material used. This makes the customer to base her decision on of buying on a very wide variety of products.Marketing planUnderstanding the target market and its dynamics is very crucial in any business development. As earlier stated, our target market includes the young people who account for the greatest percentage in the total population of the country. However, the market is segmented into two units. To start with, there is that population consisting of college students mostly aged between 18 and 25. Other than that, the market is segmented into the age group between 25 and 35 years who majority fall in the working class category. These different segments of the population have varying spending power and so do their tastes of fashion vary to some extend. With such knowledge in mind, it becomes very easy for the company to adjust towards meeting the needs of separately market segment because it matters a lot to see that the customers needs are well taken care of.The profile of our target customer includes classy, elegant, and expensive outfit. As it is the case with many people who are fashion-conscious, these are attributes which add glamour to their wardrobes and this is scarcely what our company will take care of. Our company expects to take command of at least 75% of the market at its initial stages and move towards about 95% as it advanced to high levels of growth and development. With such a market share, it means that the total boodleability of the company is well taken care of.CompetitionOne factor worth noting is that the level of competition in the fashion industry has been growing daily. People have recognized the potential th at this industry has and every one is trying every means possible to remain highly competitive. In Texas City where our business will be located, there are quite a number of similar businesses, some which have been in operation for an extended period of time. However, locating our business there will be an advantage in the sense that customers are already aware of the fact that they can get high quality designs in Texas. Therefore, the tasks that will lie a head o f us is to make our products as distinguished as possible from that of our competitors and hence make them stand out.One of the ways through which we will be able to ensure that our products are highly distinguished is by making sure that quality remains uncompromised for all our products. For any able consumer especially aged between 18 and 35, quality comes first. In order to ensure quality production, our company will not take chances when it comes to high fitting personnel in both production and management. On top of that, job training will be given a lot of priority to ensure that workers are equipped with the necessary skills and expertise to enable to them perform their duties to the best of their abilities.Apart from that, out company will make use a set strategy which will put out prices relatively lower that that of our competitors. Price in any market scenario plays a very critical role in influencing peoples decision to purchase. Again, holding the quality constant, a rational consumer will go for a product which saves him or her an extra coin opposed to the reverse. This is one of those strategies which need to be approached with a lot of care because over-effecting it can compromise with the overall profitability of the company hence render our business unable to sustain itself.Therefore one of the ways through which the company will ensure that the companys products are priced lower that those of the competitors is to utilize economies of scale. This simply means mass producing the products and hence sourcing for raw material in large quantities. By so doing, the overall production cost will reduce by a significant margin and therefore it will be safe for the company to price its products low while still operating profitably. Other that enjoying the economies of scale, our company plans to cut down on the costs of production by minimizing the costs of labor. Most of production will be capital intensive as opposed to labor intensive.Our market research that we contacted in the area revealed that most of our competitors rely on walk in customers. This means that they do not make use of various sales awareness and promotional strategies to upgrade more clients. Our company will take advantage of this and make proper use of the sales promotional tools to our advantage.One of our strongest competitors includes some Chinese manufacturing industries in Texas which have been in the business for the last ten years. They are a threat to our business because for one, fo r them to have stayed in the market for such a long time, they essential be fully equipped with the necessary information concerning the market and that can be to our disadvantage. Other than that, it may take time for our products to penetrate due to the market dominance of these companies hence compromise with our overall success.However, our competition will not be based on how long a company has been in the market but will rather be a question of how well we can meet the needs of the customers while at the same time salve them an extra coin. Those are some of the attributes which will make our company stand out from the competitors.With the effecting of such approaches, I see the competitors loosing out in two to trey years to come since our market share will be too high to allow the thriving of any other business within the region. dispersal channels matter a lot in any business because it determines how well or otherwise the products are availed to the consumer. Our custom ers are our biggest treasures and thus we will make use of distribution channels which ensure fast delivery of the products to their proximity.Marketing strategyOur marketing plan will include a process creating awareness whole at the same time persuading customers to purchase our products. With more and more people using the internet, this will be a perfect place for us to carry out our marketing. Social networks such as face book and the twitter will be in on the frontline to tap in the market there since statistics have that the highest population there is the young people who are our target group. Using internet as one of our marketing tool will render the whole process less costly as compared to other channels of advertisement wile reaching a very large volume of customers in every part of the globe (Ford, 2007).Other than internet, our company will make use of the social media such as television. The timing in which the advertisements come out in the television is very critic al and our company fully takes note of that. For instance, when the advertisement is aired in between the news broadcasting, it is likely that a very large number of people will be watching and thus meaning that it will reach a very large number of people.Therefore, it will matter a lot for us to settle on the best time to place our adverts on the television. The marketing of our products will use the most harmonic photos as possible. It is important to note that the kind of material used in any advertisements plays a big role in creating the image of the product in the eyes of the consumer. Therefore our company will not take chances with this fact when designing the adverts.Our company will own many outlets throughout the Texas City and other major cities in the country. Those outlets will be fully stocked with the products. Distribution of the outlets in all major cities will save the customers the time and resources they could use in terms of traveling costs involved when the p roduct is accessed from a centralized place. Proper display of those products in the outlets will matter a lot and is something which will be given a lot of priority in our marketing plan to ensure that the customers are presented with a good view of the products stocked in those outlets.Our marketing strategies will stretch further in the world of witness pageants where we will be sponsoring various modeling events. Among the things which we will do is to let the beauty pageants model various clothes from our clothing line. This will not only be a perfect opportunity for us to popularize our various designs but will also be a good opportunity for our customers to sample each individual design based on how it comes out when worn by the models. The many institutions of learning around Texas City form a very good avenue for marketing our products through the beauty pageants since such activities are quite prevalent there.Being Part of the social responsibility is an avenue for market ing our products. Social responsibility simply means taking part in the familiarity activities that directly touch on the life of people. For instance, sponsoring a walk to raise money to aid some people who are starving in some countries in the world is just but an example of being a part and parcel of social responsibility. Through being part of the social responsibility, our company will get in touch with the customers at the grassroots not to mention the fact that it will build its image and brand personality. The social responsibility on our organization will be not be limited only to taking part in the events that touch on our target population but will be rather focus on all social realms and focus on circumstances faced by the society at large.Our marketing plan will work beyond geographic boundaries to serve customers in almost every part of the world. According to a research that we previously conducted, it is quite evident that there is a ready market for our products in other parts of the globe which is untapped. It is one of our objectives to go international and expand our client base. So far our company has identified a market in some African countries such as South Africa and Kenya. It therefore means that the supplies of our products will extent further to meet the international demand.In order to ensure that we remain profitable, we will be exporting in bulk and use cheapest options of fare such as ships. This will cut down our operating costs significantly hence make our products fairly affordable to the consumer. When it comes to selling, special skills will be needed. First and foremost, it would be important to equip those who are dealing directly with the customers with crucial knowledge on how best to handle them. This will include comprehend to their concerns and assisting them where possible in the move towards building a good relationship with them which is very crucial in our business success.Our company fully appreciates the inp ut of our sales force since they are the back bone of our business. It is for this reason that our company will come up with sound remuneration scales as a way of propel them towards realization of the goals and objectives of the organization. The significance of motivating employees in any institution cannot be overemphasized since its direct relationship with job performance is very evident. Apart from the remuneration package, our company will provide a supporting environment to nurture and grow the potential each individual employee in which capacity he or she serves. Therefore, it will be duty of the people in the top management personates to help effect this aspect.As I had earlier stated, our business just as many other in various industries cannot avoid advancing credit facilities to its clients from time to time. However, this should be done in a lot of moderation and skepticism as well. Our company will first and foremost carry out a thorough evaluation of credit worthin ess of our clients to avoid landing our self in bad bets. The financial position in case of corporate client will also be of great significance in settling on the decision on where to advance credit facilities or not. This information can be obtained from analyzing the accounting records of the client. On top of that, our company will ensure that it avoids long term debts since most of them end up being bad ones (Thomas, 2001).Too many debts can pull down our company and that is why it would be imperative for the business to take this issue seriously and make rational decisions. To follow up our debts, we will engage debt collectors to do it on our behalf. This will help in protecting our relationship with customers since the debt collectors will literally do everything as far as ensuring that our debtors pay. Dealing with the customers directly in this case would make our relationship to be compromised and it can in turn affect our business.Today, almost every organization apprecia tes the importance of employing marketing strategies in the effort to boost sales. This is a factor that my competitors are taking seriously. This is therefore a shared approach to business between our company and our competitors. However, what varies is the application of varying marketing strategies.It is the nature of many businesses to experience seasonal worker peaks. This is the time when the business is highly booming and its during that time an organization can maximize on its profits. Therefore, the business should strategize itself into tapping in the increased business and translating it into high profit margins. For the case of our business, seasonal peaks are experienced during the summer. At this period, people can feel free to adventure with fashions w since the weather conditions permit so. Considering the material making our clothes, it is obvious that such clothing is only suitable for a relatively warm weather conditions.Management be afterThe management team wil l be mandated to run the organization. It is this team that has greatest role to play in the success of the business. In the organization, team work will be highly emphasized because this will result into working towards realizing a common goal. The hierarchy of management consists of the managing director to unit coach-and-fours. It will be the duty and responsibility of each theatre director to ensure that the people working under him or her embrace the policies of hard work towards the organizational devolvement. The omnibus will also be responsible for motivating the workers from time to time to boost their productivity. Therefore one of the basic qualities of the managers will be their ability to exhibit high levels of leadership skillsOther than that, education background will matter since a lot of emphasis will be placed on people with adequate training in management related courses because we suppose that such people will be well equipped with the necessary knowledge to enable them to take up the roles of managers within the company. At the moment there are quite a number of vacant positions which need to be filled as soon as possible for the business operations to sound off start. Below is a table showing the vacant position and the respective annual packagesVacant positionAnnual package in USDOperations manager120,000Branch manager170,000Production manager120,000Marketing manager140,000Quality control manager160,000Though the supervisors may not fall under managers, their roles cannot be overlooked. Our company will recruit about five supervisors to help oversee various processes within the organization. Their annual package will range from 50000 to 70,000 US depending on their scope of duties.Employee motivation will be one of our key values to embrace. This will be done through carrying out performance appraisals to commit each individual employee accordingly depending on how they perform their duties. The employees ranked highest will be rew arded as a way of motivating them. This will also be a challenge for others to emulate the ones who are awarded hence bringing competition within the organization. This will work to the advantage of the company since every employee will be tune towards improved performance. The personnel will not be left out either when it comes to motivation. It is obvious that personnel who are not proceedd cannot afford to motivate his or her subordinates. They should therefore be motivated from time to time to enable them perform their duties well. Training of employees remains very central in any organization. Our company values employee training a lot and as a result, the company has allocated a considerable portion of its budge towards training the employees.Through this, the employees will be equipped with the necessary knowledge as pertaing to their duties within the organization. The Company will outsource training managers from some of the most highly reputable organizations in the count ry to impart the appropriate knowledge to the employees. The issue of employee training will be made from time to time that is, there should be at least a training session once after every two weeks. The management team will be responsible for organizing these training.It is the duty of the human resource manager in collaboration with the other relevant managers to assess the performance f the employees for the purposes of appraisal. For instance, a marketing manager will be better placed to rank a person in the sales team. Subcontracting will help our organization save on the costs of recruiting and training personnel to fill in various positions. Our company will therefore make use of this in various production activities. For instance during the peak season when the business is booming, we will sub-contract people to form our workforce.This will supply the extra labor required to cater for the production towards meeting the extra demand. It will be the duty of the quality control manager to ensure that substandard products do not find their way not the market since this would compromise with the standard we want to set in the market.Operating PlanAs we have earlier stated, we will make use of subcontracting in the production process. This will cut down on operating costs by some margin and also ensure high production since we will see to subcontract people with a good record of performance. The production process will require the use of various machines and equipment. It means that the company will have to invest a lot in the state of the art equipment to warrant better quality. Some of the equipment will be source from abroad. It will therefore call for specialized people to operate these equipments and this is where the significance of training comes out clearly. account control is very important because a situation where the rate at which the products are made is far much higher than the rate at which they are distributed can result into pilling a lot o f stock for such a long time, something which can compromise with the quality with time. The environment in which our business is hardened has both positive and negative impacts. First, most people in the area are every fashion conscious and therefore it will not take much time for people to start appreciating our new fancy designs. Another advantage is that people have very high purchasing power and this translates into moving high volume of sales. As for the disadvantages, the weather conditions here get so chilly sometimes thus discouraging people from wearing our designs (Berry, 2008).Financial PlanIn our financial projections, we will assume that all factors will work in favor of our business and that we will be able to operate profitably. The communicate revenues for the first three months will be estimated at 5000,000 dollars per month. However, we plan to keep our expenses at minimal levels as possible to be in a position to maximize out profits , for instance this is a br eakdown of some of the consist that we will incur in the first month of production.Cost of raw materials500,000Wages and salaries1,000,000Cost of marketing500,000Fuel costs500,000Total2,500,000Therefore the profits fro the first month will stand at 2,500,000 dollars.i.e. profit = total revenue -total cost=5,000, 000-2,500,000= 2, 500,000 dollarsOur business will try as much as possible to stay away from funding its operations from debts. This is because debts come with a very high cost in terms of interest rates. Therefore most of the operations will be funded from equity.Legal PlanThe business will operate like a limited company. This will mean that the liabilities of the company will be limited. This form of business has a number of advantages. With limited companies, we can decide to list our shares in the stock market to boost our equity. Other than that, each shareholder is entitled to particular shares of the organization depending on his or her contribution. Our company works in collabora

HOPE, Barack Obama Poster | An Analysis

HOPE, Barack Obama Poster An AnalysisIntroductionIn my term paper HOPE the visiting card for Obama. I will analyze the Poster itself, this means to contact an overview of what we can see and how we can interpret it as an art image and try to answer the minds why it went viral so fast and whether it had a big impact on the outcome of the election campaign 2008. Since the invoice by Shepard Fairey is a special kind of art, which can be describeb as Appropriation Art, I will as well as point out his message, as well as explain the meaning.After that, I will start with the demonstrable analysis, beginning with the judgment and initiative and then show the political goals and strategies the Democrats use during the election campaign, while keeping the message and vision of the image from Sheperd Fairey in mind, because these two points atomic number 18 unseperable, in view of the fact that the poster was make for this political occasion. It will be interesting to see the incre ase, we will get know that Shepard Fairey was long before his actual HOPE poster a Obamanist, sharing the identical political views as Obama. Gradu anyy, I will state out and interpret the image, for instance, why Fairey used really this original head shot of Obama looking into the distance or why he switched to the HOPE writing after all. additionally, I will raise the question why the Democrats pushed such special image for this campaign, sooner of maybe banning it. Plus characterize the gist of colorise in general and what it could mean for this poster. Finally, I will compare Faireys iconic Poster to Jim Fitzpatricks worldwide known Che Guevara Poster from 1968.Appropriation ArtThe HOPE Poster by Shepard Fairey can be draw as Appropriation Art. Appropriation artists adopt images and add their own style to it, hence create a new art work (cf. Gersh-Nesic np.). Fairey also used an consisting image of Barack Obama, which was actually taken in Washington D.C. in 2006 (cf. Spi ering np.), and then created his personal design base on the original. Most importantly the Appropriation artists motivation to make a new statement without loosing the impression of the original, this can also be called as recontextualization (cf. Gersh-Nesic np.). As one could imagine there is a shorten line surrounded by Appropriation art and plagriasm, since the artist takes a consisting image or picture, whose rights may are arranged clearly, merely nevertheless this can twist to copyright infringement or a legal dispute, as it is with Shepard Faireys HOPE poster (cf. Fairey 7).AnalysisNearly eachone knows or at least has seen the HOPE poster by Shepard Fairey, which has become a symbol in the 2008 Election Campaign and beyond. The image is showing Barack Obama in three-quarters profile, focusing sharply into the distance, while wearing a suit. Across the bottom of the image the word HOPE is written in bold letters and above the letter E there is the Obama/Biden logo (cf . occasion unknown np.). The poster is illustrated in a very simple color scheme, the dominating colors are blue ,red and sinlessness, the colors of the United States of America.All began in 2004 at the Democratic National Convention, where Obama held a speech about uniting America and creating opportunities for everyone to prosper (Fairey 7) , thereafter Fairey noticed that him and Obama share the same political views and because Fairey made art concerning political issues before, it was clear that he cute to provide an artwork for Obamas presidential campaign also. So with the help from his friend Yosi Sergant, who got it all going, because he had contacts to the pot from the Obama campaign, Fairey got permission two weeks before exceedingly Tuesday to contri besidese a illustration (cf. Fairey 7). He came up with the iconic Obama Poster, which is actually based on a dissipate taken in April 2006 by Manni Garcia (author unknown np.), the original photo showed Obama sitting n ext to George Clooney in Washington D.C. (cf. Spiering np.). Fairey transformed it into an abstract art image, which shouldcapture his idealism, vision, and his broodingnature, this last one of the most easily overlookedqualities that a strong leader embodies (7).And he sure did, his eyes looking ahead, maybe to symbolize that he will take up future issues at an early stage, and expressing that I can guide you (Booth pMO1) combined with the writing hope it gives a perfect connecter of Obamas idealism and vision, without loosing the seriousness a future president should have, since Obama is able to talk about challenging problems and inspire batch at the same time (cf. Fairey 8). Additionally the poster is divided in the middle in a nationalistic way, only including the colors of the national flag of America, red, white and blue, a highlighted blue leave side and a darker red side. On the one hand this could show the blue and red states, as in Democrats against Republicans and ne ver ending antagonism between these two oppositions (cf. Fairey 7), on the other this could also sybolize a united America. Moreover, the colors used by Fairey, have also a strong psychological effect on the viewer, cause generally it is to mention that adults prefer blue as their favorite color (cf. Frieling and Auer 13), but more importantly the colors can model our mind and feeling, for archetype blue is characteristic for constructiveness and depeening, however red can trigger the attitudes strongness and power in our minds (cf. Frieling and Auer 16), which can be translated to Faireys impression of Obama, by reflection that his sincerity and leadership qualities should be expressed (cf. Fairey 7). Furthermore it is interesting to see that Fairey, not even a bit strive the point that Barack Hussein Obama could be the first African-American President of the United States of America (Nagourney np.), by making a appropriation art image that is showing Obamas skin color, but Fair ey abstained, instead he shares the same ideals that Obama shared through his speeches that everyone is created equal, and is equally entitled to life(Fairey 7).First of all, it is to say that the initial 350 pieces that were put up on the streets and the next 350 sold all said Progress. After that Fairey switched to the famous Hope , because he got feedback and official approval from the Democrats claiming they want to spread the hope message (Arnon np.). As a matter of cable the politicial slogans were hope and change (cf. Johnson 174) , so there was the thought of a strategic politcial move to back up and expand Obamas themes of the 2008 Electoral Campaign and give the masses a unique way to show their support. Clearly the demand was not statisfied yet, so when Fairey uploaded his image on his website, where fans and supporters could get it, it went viral quickly, because the supporters started using the jpeg of my image as their email signature and their MySpace or Facebook pr ofile image (Fairey 8), this gave them the opportunity to show their support in a modern, symbolic way, and they were highly motivated to do so and spread the image (cf. Arnon np.). This could only be in favour of the Democrats, not only does more than fifty percent of the Americans use actually the internet in 2010 (Smith np.), but also thirty percent of the generation between 18-32 are active online, according to the study Generations Online in 2009 (Lachut np.). It should be added that just before Super Tuesday the image arouse the curiousity and maybe influenced the last undecided voters, or at least activated them to get more information about it (cf.Fairey 9). One force say, that the Poster helped also influence at least a bit the younger generation, sixty-six percent of the age group 18-29 voted for Obama, compared to the 30-45 from which fifty-two voted for him, it is a long difference (CNN Exit Poll np). Additionally Faireys goal was to create an artwork that is attractin g the younger generation, without loosing his own style.All in All, it is to say that the image from Fairey is an idealization of Obama, the gazing look, the lines, colors and the fall of the light with brighter and darker sides (cf. Booth pMO1), he is shown almost kindred a messiah, because he has the abbility to influence people, through his monologues (Fairey 7). But since everything has to sides, there was also some look back to the artwork, writers for the Clout column in the Philadelphia Daily News said the Soviet-style heroic Obama, the use of a single word HOPE reminded them of George Orwells 1984 and Big Brother and in the Los Angeles Times Meghan Daum sees the image asa half-artsy, half-creepy genuflection that suggests the subject is (a) a Third World dictator whose rule is enmeshed in a seductive cult of personality (b) a controversial American figure whos been assassinated or (c) one of those people from a Warhol silkscreen that you dont recognize but require to be i mportant in an abstruse way. (MO1)One might think that this would bother Fairey, but not if you are honoured by the future president himself. Obama wrote a letter thanking Fairey for his artwork supporting his campaign, further more he wrote that his work has a recondite impact on the people, regardless of the place where it can be seen (cf. Fairey 8). Not only that he got honoured by Obama, there is also a huge amount of parodies based on Faireys image. Most of them are illustrated in the same colors, but the decisive factor, which actually makes them a parody, is the writing. Instead of Hope, there is written Pope and Benedikt the XVI is shown (Weinfeld 3). Others versions include, John McCain and Sarah Palin with the writing Nope in order to express their rejection (villagevoice 5 and 7). Additionally to these parodies, there of course several instructions in the internet on how to make your own Obama poster, plus there is a huge quantitiy of printed shirts, fliers ready(prenomi nal) with the image (cf. Booth MO1).Last but not least, it is to mention that there are several images comparable to the Fairey poster, but the most controversial would be with the Che Gueavara poster by Jim Fitzpatrick, which is also known as Guerrillero Heroico (the heroic fighter). This poster can also be described as appropriation art, since the image is also based on a photograph, this time taken by Alberto Korda, Fidel Castros personal photographer, in 1960 at a mass funeral in Havana. The original shot, similar to the one Fairey used, showed also another man and palm fonds (cf. Holmes np). Che Guevara is depicted with a straight look into the distance, wearing a brevet with a star on it, his eye brows are a bit contracted and frame his sharply focused eyes. The color scheme is simple Che Guevaras head is held in black and white, on a observable red background, only the star on his brevet is yellow.In contrast to the Fairey poster, the one by Fitzpatrick is much more easily b uild-up, since there are no complicated outlines or color transitions. It is more likely that Fitzpatrick, cropped out the rest of the image, changed the background color, as well as turned the head into black and white portrait. Soon after Che Guevaras death his main goal was to spread the image as fast as possible I deliberately designed it to fund like rabbits, (Holmes np) says Fitzpatrick. Though it was not a campaign poster that should have been spread, it is the idea behind it that they both share, to get a huge amount of people to regonize the poster, in the fastest way possible. Another point both posters have in common, is the desire to change, change as a political order. As I stated out earlier Obamas themes were change and hope and after Che Guevaras death, which was followed by various demonstrations around Europe, people also were looking for a change (cf. Holmes np). And like the Hope poster by Shepard Fairey, the Che Guevara poster, also became a symbol of change (c f. Holmes np). Moreover, by the time the posters got more recognition, and developed into an iconic statement, the several industries took advantage of and printed for example t-shirts or underwear with the Che Guevara logo, there were even a ice cream version of Che in Australia (cf. Holmes np).ConclusionIn this term paper I wanted to show and analyze Obamas 2008 electoral campaign poster by Shepard Fairey, gradually interpretating several aspects of the image, while contributing background information on the artwork itself, the development and most importantly the meaning behind the work. The research has shown that Shepard Fairey did an incredible job, not only did he create an iconic poster that will be remembered forever, but also he combined the political messages from the democrats with his own perception of Obama, without loosing his way of creating art.It is to say that the success is caused by the millions of supporters that were hungry for a new, fresh way of showing thei r support. And with the medium internet, it has found the perfect environment, esspecially for the younger generation, to expand promptly. Of course the Democratic Party maintained the poster, after a short period of time, where they analyzed the image. Fairey did what every fan of the future president would have done, he tried to illustrate the positive characteristics of Obama, also concentrating on the history of the land, that the overall aim should be a united America.Furthermore the image arouse a spate of advertising material, shirts, cups, caps, the amount was huge, because the demand was not going to end soon. But whether this had an impact on the acual election is questionable. Sure is that Obama won the election with a great percentage of voters between the age of eighteen and twenty-nine. However, it is clear that they did not all vote for Obama, because of the poster, but rather enjoyed it, because it reflects the person they admire with the creativity they like to supp ort.Finally, it will be interesting to see how this years election will go for Obama and the democrats and whether the supporters and artists will call up a new way of showing their support in the election campaign 2012.

Why Must We Dream in Metaphors? :: Poetry Poem Poet Metaphor Papers

Why Must We Dream in Metaphors? The poet Willis Barnstone begins a poem with this line Why must I ever describe the death in things? My poem would begin, Why must I al musical modes see the metaphor in things? If I have any intellectual faculty it is in seeing connections between opposedly ideas, theories, and concepts. I sit in classes, in front of the television, in front of books and my brain constantly tries to see how what I dont understand re lates to, is like, compares to things I already know about. quit of the poetic process is to be on the lookout constantly for these metaphors, these comparisons between unlike things constantly, as (in a metaphorical sense) a mechanic might take heed a car coming down the street and from the noise of the engine perceive a harming of secret knowledge, an awareness, that is lost on separate hearers. The whole arm of metaphor has led to statements like, Thats why schema theory is a kind of Swiss army knife or using source is like d eciding whether to fix your own transmission. Also good tenet is very often about finding metaphors that give students another way of relating new material to what they have already more or less experienced. The other day I was trying to explain how I expected a paper to be structured, and I found myself saying, Remember when you came home late from a date and you built an argument to show your parents that coming home late was a perfectly reasonable, even inevitable occurrence given the circumstances? level(p) telling stories about my direction is a kind of metaphor that is, Im saying that my experience as a white male teaching in a small high school will be like the experience of my students. Lakoff and Johnson (1980) spend much of their book talking about where metaphors shape up from, how they function in conversation, what their tie to underlying social structures might be. However, I read the book hungrily looking for some information about why metaphors serve a purpose th at nothing else seems to for me. Finally, near the end I found this statement The reason we have focused so much on metaphor is that it unites reason and imagination. Reason, at the very least, involves categorization, entailment, and inference. Imagination, in one of its legion(predicate) aspects, involves seeing one kind of thing in terms of another kind of thingwhat we have called metaphorical thought.Why Must We Dream in Metaphors? Poetry Poem Poet Metaphor PapersWhy Must We Dream in Metaphors? The poet Willis Barnstone begins a poem with this line Why must I always see the death in things? My poem would begin, Why must I always see the metaphor in things? If I have any intellectual strength it is in seeing connections between unlikely ideas, theories, and concepts. I sit in classes, in front of the television, in front of books and my brain constantly tries to see how what I dont understand relates to, is like, compares to things I already know about. Part of the poetic pro cess is to be on the lookout constantly for these metaphors, these comparisons between unlike things constantly, as (in a metaphorical sense) a mechanic might hear a car coming down the street and from the noise of the engine discern a kind of secret knowledge, an awareness, that is lost on other hearers. The strong arm of metaphor has led to statements like, Thats why schema theory is a kind of Swiss army knife or using consultation is like deciding whether to fix your own transmission. Also good teaching is very often about finding metaphors that give students another way of relating new material to what they have already more or less experienced. The other day I was trying to explain how I expected a paper to be structured, and I found myself saying, Remember when you came home late from a date and you built an argument to show your parents that coming home late was a perfectly reasonable, even inevitable occurrence given the circumstances? Even telling stories about my teaching is a kind of metaphor that is, Im saying that my experience as a white male teaching in a small high school will be like the experience of my students. Lakoff and Johnson (1980) spend much of their book talking about where metaphors come from, how they function in conversation, what their tie to underlying social structures might be. However, I read the book hungrily looking for some information about why metaphors serve a purpose that nothing else seems to for me. Finally, near the end I found this statement The reason we have focused so much on metaphor is that it unites reason and imagination. Reason, at the very least, involves categorization, entailment, and inference. Imagination, in one of its many aspects, involves seeing one kind of thing in terms of another kind of thingwhat we have called metaphorical thought.

Macbeth :: essays research papers

Macbeth Blood Macbeth Blood I am going to prove that in the play Macbeth, a symbol of blood is portrayed often(and with different meanings), and that it is a symbol that is develope 2. bird Macbeth A Wife In Support Of Her Husband Lady Macbeth A Wife in Support of Her Husband One of the main characters in Macbeth, Lady Macbeth, has been an object of intense criticism. Although sometimes regarded 3. Macbeth Macbeths proper Into Hell Macbeth Macbeths Decent Into Hell Macbeth is a play by William Shakespeare. Macbeth is a man who commits a series of crimes because of persuation from his wife that will 4. Macbeth A Mature Man Of Established fiber Macbeth A Mature Man of Established Character Macbeth is presented as a mature man of definitely established character, successful in certain handle of activity and en 5. Macbeth Aristotelian Tragedy Macbeth Aristotelian Tragedy Kim Blair Per.5 Interpretive Test The definition of tragedy in an excerpt from Aristotles "Poetics" is th e re-creation, complete withi 6. Macbeth Ambition Is ancestor Of All Evil Macbeth Ambition is Root of All Evil It is said that ambition is the key to success. In the case of Shakespeares Macbeth, it is the key to his downfall. He is presented w 7. Macbeth style Vs Reality Macbeth Appearance vs Reality Brooke Soper The way people act on the outside and who they really are on the inside may be ii totally different things. Some may change 8. Macbeth A Tale Of Two Theories Macbeth A Tale of Two Theories Macbeth(c.1607), written by William Shakespeare, is the tragic storey of Macbeth, a virtuous man, corrupted by power and greed. This tragedy co 9. Macbeth Banquos Soliloquy Macbeth Banquos Soliloquy John Spitzer In Macbeth, a play by William Shakespeare, Banquos soliloquy at the beginning of the third act explains some of his present feelin 10. Captains Letter Regarding Macbeth Captains Letter Regarding Macbeth Dear Family I beg forgiveness for the prolonged period of privateness pr evious to this letter.