Hello

My weaker points in English are essay writing, especially introduction and conclusion paragraphs and poetry analysis. Based on what I know about the course, I feel like I will have to put in a lot of effort to pass the APE exam due to my weakness in essay writing. This year I would like to focus on getting my writing skills up to par for the APE exam. ASK ABOUT THIS PARAGRAPH I recently turned 16 as I said earlier. I live with my mother and 14 year old brother, who also goes to Stanton.My dad is in the Ana so right now he's stationed in Pensacola and comes home every other weekend. We live on the west side and my neighborhood school is Baldwin. I was born in Jacksonville but moved to Virginia for 4 years the summer after 5th grade. We moved back to Jacksonville 5 years ago. I play softball for the school, I think it starts sometime in the beginning of the 2nd quarter. I hope to participate in multi this year but I haven't decided what group I want to try out for yet. I like to read a s I mentioned before.The two series I'm interested in I can only get the books at the library after putting them on hold, so it's taking me a while to finish the series. Over the summer I put â€Å"Insurgent†, the second book in the â€Å"Divergent† trilogy, on hold but when it arrived at the library we were on vacation in Grenade. I can be reached through email at [email  protected] Net. My home phone number is 904-329-3237. My cell phone number is 757-256-9756. It would be best to call the house phone if it is something important. Hello Date of Submission January 14, 2013 Problem Statements: Paragraph 1 This paragraph should contain five sentences only. Write about your culture, something about your family generation before your parent's generation, how are you connected to the generation prior to your parent's generation, tell us about your parents and siblings, your community when growing up and your current community, and something about yourself. All paragraphs with over five sentences will receive a minus five points per extra sentence.Please only five sentences. A culture was not really told to me the only thing that my sibling and I were told was to not get pregnant before we are married and have a career and to always get a good education. The only thing I know about my grandparent’s generation is that my mother’s parents did not finish elementary and that my father’s mother was held back a grade because of her height. I am very connected to my grandparents, they just do not talk much ab out their past.I have a little sister, who is 18 years old and a little brother that is 6 years old; the community we grew up in was in the suburbs and was very quiet, the neighbors were friendly and we all got along, we never had break ins because it was a gated community. The community I live in now is the total opposite it is always loud music playing, homes are getting broken into, people are always arguing; I am 21 I am a senior, I am funny, smart, and goofy. Paragraph 2 Write about your major, why you have chosen the major and what have you done prior to college to prepare for success in your current major. There must be five sentences.Why are you taking this course? Please do not say as an elective. Tell us how it fits into your overall academic goals. All paragraphs with over five will receive a minus five points for each extra sentence. Please only five sentences. My major is Special education. I originally was a elementary schools education major but I had gotten a job tha t involved working with individuals who had special needs and I enjoyed it I still do till this day, I decided to change my major to special education. Prior to attending college I did not really do anything to prepare for success in my major because I started out as a nursing major.I am taking this class not only as an elective, but so I can get the content I need to know to be able to successfully teach early childhood students as well as students with special needs. This class fits into my overall academic goals because without this class I cannot get my endorsement to teach early childhood students. Paragraph 3 From the readings in â€Å"Current Readings in Nursery School/Kindergaten Education† – pages 129-141 â€Å"The New First Grade: Too Much Too Soon? † share with us, what your experience was like in the first grade. Combine the readings with your real life experiences.You must include citations from the readings for credit. List the page number and para graph number of the citation. 10 sentences required. What I can remember about my experiences in first grade where that we had these little white books that had 5-7 words on each page. We would receive a book every day and were required to read it that night to a parent or guardian and have them initial a paper saying that we had read the book to them. In the book, it state â€Å"Kids are tested every eight weeks to see if they are hitting school, district and statewide benchmarks†(pg. 133P 3).I remember having to take these benchmark tests, because the class that had the highest benchmark test scores would get a pizza party or extra time at recess. In the middle of the school year the teachers would stop teaching all the other subjects and would start teaching us what was going to be on the TAAS test. My parents did not believe that I was getting challenged enough in the G. T program (Gifted and Talented), so they moved me to a private school. I remember this because my firs t day of school I felt so behind because for one I was moved on the middle of the school year and two the students were already learning how to subtract.At the school I had just left we were only adding single and double digits and subtracting single digits. My new school the students had already been taught how to subtract double digits and they were learning the hundreds place value. After my first week of school I was so far behind that they asked my parents about putting me in remedial classes my parents were upset that someone would ask them that and got me a tutor, since then I have received excellent grades. Hello KENDRIYA VIDYALAYA SANGATHAN CCE CALENDAR OF ACTIVITIES 2012-13 CLASS VII (Seven) ENGLISH FIRST TERM: APRIL –SEPTEMBER 2011 | | |Unit/Lesson/Topics to be covered |Mode of Assessment |Skills |Suggested value points | | |*Prose: The Three Questions |Comprehension check |Reading |Understanding | | |Poem: The Squirrel |Quiz ( Ants ) |Compeering |Pronunciation | | |*Supp: The Tiny Teacher |Recitation |Listening |Fluency | | | |Diary Entry |Speaking |Confidence | | | |Narration |writing |Format | | | | | |Expression | | |*Prose: The Gift of Chappals |Comprehension Check | Reading |Understanding | | |Poem: The Rebel |Informal Letter |Writing |Fluency | | |*Supp: Bringing up Kari |Anecdote (looking after an animal or needy without |Creative |Accuracy | | |*Supp: The Desert |elder’s knowledge. |Thinking Skill |Content | | | | |Speaking |Presentation | | |*Prose: Gopal & the Hilsa Fish Poem: The Shed |Comprehension |Understanding |Expression | | |*Supp:The Cop & the Anth em & Golu Grows a nose. Dramatization |Vocabulary |Presentation | | | |Spellings |Speaking |Confidence | | |Reading 20 |Diary Entry |Acting |Content | | |Writing 20 |Comic Creation |Drawing | | | |Grammar 15 | |Writing | | | |Literature 25 | | | | | |REVISION | |FA I 10 | | | | |FA II 10 | | | | |SA I 20 | | | | |TOTAL 40 | | | | | | | | | | | |SECOND TERM : OCTOBER 2011 –MARCH 2012 | |Topics | Mode of Assessment |Skills |Value Points ( areas) | | |*Prose: The Ashes that made Trees Bloom Poem: |Comprehension check |Understanding | | | |Chivvy |Outline story construction The Woodcutter& the Axe |Writing | | | | |Recitation |Speaking | | | | | | | | | |*Prose: Quality | Reading Paragraph/Slogan writing on Trees | Understanding |Confidence | | |Poem: Trees |Speech on Freedom is Life |Creative skills |Expression | | |*Supp :I want something in a cage | |Speaking |Content | | | | | |Fluency | | | | | |Presentation | | |*Prose: Expert Detectives | Comprehension check | Understanding Skill |Compre-hension | | |Poem: The Mystery of the Talking Fan. *Supp: |Project on Sherlock Holmes |Writing |Content | | |Chandini | |Analytical |Presentation | | | | | | | |*Prose: The Invention of Vita -Wonk | Comprehension |Reading |Content | | |Poem: Dad & The Cat &The Tree |Paragraph Writing on Wonders of Science |Writing |Pronunciation | | |*Supp: The Bear Story |Recitation |Speaking |accuracy | | | |Discuss –Shoot animals with a Camera-,not a gun. Listening | | | |*Prose: Fire: Friend and Foe |Comprehension |Understanding |Confidence | | |*Prose: A Bicycle in Good Repair |Fire Safety Measures Speech |Speaking |Accuracy | | |Poem: Meadow Surprises |Article Writing –SAVE TIGERS |Writing |fluency | | |*Supp : A Tiger in the House | |Creativity | | | |*Prose: The Story of Cricket I & II |Bio sketch of a favourite cricketer |Writing |Expression | | |Supp: An Alien Hand |Findings about Planet Mars. ( Mini Project) |Investigating |Presentation | | |*Poem : Garden Snake |Cricket quiz |Compeering |Confidence | | | | | | | | | | | | | | | | | | | | | | | | | |Reading 20 | | |FA III 10 | | |Writing 20 | | |FA IV 10 | | |Grammar 15 | | |SA II 40 | | |Literature 25 | | |TOTAL 60 | | |Revision | | | | | | | | | NOTE: In addition to consolidating the items learnt earlier, the following will be introduced and recycled through the Upper Primary Stage (Classes VI, VII and VIII) through the lessons given in the Main Text Books. †¢ Determiners * Passivisation * Linking Words * Adjectives (Comparative and Superlative Forms) *Adverbs (Place and Type), *Modal Auxilliaries * Tense Forms * Word Order in Sentence Types * Clauses * Reported Speech Hello Date of Submission January 14, 2013 Problem Statements: Paragraph 1 This paragraph should contain five sentences only. Write about your culture, something about your family generation before your parent's generation, how are you connected to the generation prior to your parent's generation, tell us about your parents and siblings, your community when growing up and your current community, and something about yourself. All paragraphs with over five sentences will receive a minus five points per extra sentence.Please only five sentences. A culture was not really told to me the only thing that my sibling and I were told was to not get pregnant before we are married and have a career and to always get a good education. The only thing I know about my grandparent’s generation is that my mother’s parents did not finish elementary and that my father’s mother was held back a grade because of her height. I am very connected to my grandparents, they just do not talk much ab out their past.I have a little sister, who is 18 years old and a little brother that is 6 years old; the community we grew up in was in the suburbs and was very quiet, the neighbors were friendly and we all got along, we never had break ins because it was a gated community. The community I live in now is the total opposite it is always loud music playing, homes are getting broken into, people are always arguing; I am 21 I am a senior, I am funny, smart, and goofy. Paragraph 2 Write about your major, why you have chosen the major and what have you done prior to college to prepare for success in your current major. There must be five sentences.Why are you taking this course? Please do not say as an elective. Tell us how it fits into your overall academic goals. All paragraphs with over five will receive a minus five points for each extra sentence. Please only five sentences. My major is Special education. I originally was a elementary schools education major but I had gotten a job tha t involved working with individuals who had special needs and I enjoyed it I still do till this day, I decided to change my major to special education. Prior to attending college I did not really do anything to prepare for success in my major because I started out as a nursing major.I am taking this class not only as an elective, but so I can get the content I need to know to be able to successfully teach early childhood students as well as students with special needs. This class fits into my overall academic goals because without this class I cannot get my endorsement to teach early childhood students. Paragraph 3 From the readings in â€Å"Current Readings in Nursery School/Kindergaten Education† – pages 129-141 â€Å"The New First Grade: Too Much Too Soon? † share with us, what your experience was like in the first grade. Combine the readings with your real life experiences.You must include citations from the readings for credit. List the page number and para graph number of the citation. 10 sentences required. What I can remember about my experiences in first grade where that we had these little white books that had 5-7 words on each page. We would receive a book every day and were required to read it that night to a parent or guardian and have them initial a paper saying that we had read the book to them. In the book, it state â€Å"Kids are tested every eight weeks to see if they are hitting school, district and statewide benchmarks†(pg. 133P 3).I remember having to take these benchmark tests, because the class that had the highest benchmark test scores would get a pizza party or extra time at recess. In the middle of the school year the teachers would stop teaching all the other subjects and would start teaching us what was going to be on the TAAS test. My parents did not believe that I was getting challenged enough in the G. T program (Gifted and Talented), so they moved me to a private school. I remember this because my firs t day of school I felt so behind because for one I was moved on the middle of the school year and two the students were already learning how to subtract.At the school I had just left we were only adding single and double digits and subtracting single digits. My new school the students had already been taught how to subtract double digits and they were learning the hundreds place value. After my first week of school I was so far behind that they asked my parents about putting me in remedial classes my parents were upset that someone would ask them that and got me a tutor, since then I have received excellent grades. Hello My weaker points in English are essay writing, especially introduction and conclusion paragraphs and poetry analysis. Based on what I know about the course, I feel like I will have to put in a lot of effort to pass the APE exam due to my weakness in essay writing. This year I would like to focus on getting my writing skills up to par for the APE exam. ASK ABOUT THIS PARAGRAPH I recently turned 16 as I said earlier. I live with my mother and 14 year old brother, who also goes to Stanton.My dad is in the Ana so right now he's stationed in Pensacola and comes home every other weekend. We live on the west side and my neighborhood school is Baldwin. I was born in Jacksonville but moved to Virginia for 4 years the summer after 5th grade. We moved back to Jacksonville 5 years ago. I play softball for the school, I think it starts sometime in the beginning of the 2nd quarter. I hope to participate in multi this year but I haven't decided what group I want to try out for yet. I like to read a s I mentioned before.The two series I'm interested in I can only get the books at the library after putting them on hold, so it's taking me a while to finish the series. Over the summer I put â€Å"Insurgent†, the second book in the â€Å"Divergent† trilogy, on hold but when it arrived at the library we were on vacation in Grenade. I can be reached through email at [email  protected] Net. My home phone number is 904-329-3237. My cell phone number is 757-256-9756. It would be best to call the house phone if it is something important. Hello KENDRIYA VIDYALAYA SANGATHAN CCE CALENDAR OF ACTIVITIES 2012-13 CLASS VII (Seven) ENGLISH FIRST TERM: APRIL –SEPTEMBER 2011 | | |Unit/Lesson/Topics to be covered |Mode of Assessment |Skills |Suggested value points | | |*Prose: The Three Questions |Comprehension check |Reading |Understanding | | |Poem: The Squirrel |Quiz ( Ants ) |Compeering |Pronunciation | | |*Supp: The Tiny Teacher |Recitation |Listening |Fluency | | | |Diary Entry |Speaking |Confidence | | | |Narration |writing |Format | | | | | |Expression | | |*Prose: The Gift of Chappals |Comprehension Check | Reading |Understanding | | |Poem: The Rebel |Informal Letter |Writing |Fluency | | |*Supp: Bringing up Kari |Anecdote (looking after an animal or needy without |Creative |Accuracy | | |*Supp: The Desert |elder’s knowledge. |Thinking Skill |Content | | | | |Speaking |Presentation | | |*Prose: Gopal & the Hilsa Fish Poem: The Shed |Comprehension |Understanding |Expression | | |*Supp:The Cop & the Anth em & Golu Grows a nose. Dramatization |Vocabulary |Presentation | | | |Spellings |Speaking |Confidence | | |Reading 20 |Diary Entry |Acting |Content | | |Writing 20 |Comic Creation |Drawing | | | |Grammar 15 | |Writing | | | |Literature 25 | | | | | |REVISION | |FA I 10 | | | | |FA II 10 | | | | |SA I 20 | | | | |TOTAL 40 | | | | | | | | | | | |SECOND TERM : OCTOBER 2011 –MARCH 2012 | |Topics | Mode of Assessment |Skills |Value Points ( areas) | | |*Prose: The Ashes that made Trees Bloom Poem: |Comprehension check |Understanding | | | |Chivvy |Outline story construction The Woodcutter& the Axe |Writing | | | | |Recitation |Speaking | | | | | | | | | |*Prose: Quality | Reading Paragraph/Slogan writing on Trees | Understanding |Confidence | | |Poem: Trees |Speech on Freedom is Life |Creative skills |Expression | | |*Supp :I want something in a cage | |Speaking |Content | | | | | |Fluency | | | | | |Presentation | | |*Prose: Expert Detectives | Comprehension check | Understanding Skill |Compre-hension | | |Poem: The Mystery of the Talking Fan. *Supp: |Project on Sherlock Holmes |Writing |Content | | |Chandini | |Analytical |Presentation | | | | | | | |*Prose: The Invention of Vita -Wonk | Comprehension |Reading |Content | | |Poem: Dad & The Cat &The Tree |Paragraph Writing on Wonders of Science |Writing |Pronunciation | | |*Supp: The Bear Story |Recitation |Speaking |accuracy | | | |Discuss –Shoot animals with a Camera-,not a gun. Listening | | | |*Prose: Fire: Friend and Foe |Comprehension |Understanding |Confidence | | |*Prose: A Bicycle in Good Repair |Fire Safety Measures Speech |Speaking |Accuracy | | |Poem: Meadow Surprises |Article Writing –SAVE TIGERS |Writing |fluency | | |*Supp : A Tiger in the House | |Creativity | | | |*Prose: The Story of Cricket I & II |Bio sketch of a favourite cricketer |Writing |Expression | | |Supp: An Alien Hand |Findings about Planet Mars. ( Mini Project) |Investigating |Presentation | | |*Poem : Garden Snake |Cricket quiz |Compeering |Confidence | | | | | | | | | | | | | | | | | | | | | | | | | |Reading 20 | | |FA III 10 | | |Writing 20 | | |FA IV 10 | | |Grammar 15 | | |SA II 40 | | |Literature 25 | | |TOTAL 60 | | |Revision | | | | | | | | | NOTE: In addition to consolidating the items learnt earlier, the following will be introduced and recycled through the Upper Primary Stage (Classes VI, VII and VIII) through the lessons given in the Main Text Books. †¢ Determiners * Passivisation * Linking Words * Adjectives (Comparative and Superlative Forms) *Adverbs (Place and Type), *Modal Auxilliaries * Tense Forms * Word Order in Sentence Types * Clauses * Reported Speech

Chapter 5 Case Solutions

CHAPTER 5:ACCOUNTING FOR GENERAL CAPITAL ASSETS AND CAPITAL PROJECTS OUTLINE NumberTopicType/TaskStatus (re: 13/e) Questions: 5-1Distinguishing general capital assets from fund capital assetsDescribeNew 5-2Capital asset disclosuresExplainNew 5-3Modified approach for infrastructureDescribeNew 5-4Capital lease accountingDescribe5-8 revised 5-5Asset impairmentExplainNew 5-6Use of capital projects fundsExplain5-4 revised 5-7EncumbrancesExplainSame 5-8Construction work in progressExplainNew 5-9Multiple capital projectsExplainSame 5-10Special assessment capital projectsExplainNew Cases: 5-1Modified approach for infrastructure assetsEvaluate, write5-2 5-2Options for financing public infrastructureEvaluate, explainNew 5-3Political versus economic factors in financing capital improvementsEvaluate, explain5-1 retitled Exercises/Problems: 5-1Examine the CAFRExamine5-1 revised 5-2VariousMultiple Choice5-2 revised 5-3General capital assetsJournal EntriesSame 5-4Capital asset disclosure statementF inancial Statement5-4 revised 5-5Lease classification and accountingCalculate; JEsNew -6Asset impairmentJEs; ReportingNew 5-7Special assessment financingJEs and Explain5-6 revised 5-8Statement of revenues and expendituresCompute; FS5-5 5-9Construction fundJEs & FS5-7 revised 5-10Capital project transactionsJEs & FS5-8 revised CHAPTER 5:ACCOUNTING FOR GENERAL CAPITAL ASSETS AND CAPITAL PROJECTS Answers to Questions 5-1. General capital assets are those that are acquired with the resources of governmental funds and that are reported only in the Governmental Activities column of the government-wide financial statements.Capital assets acquired with the resources of proprietary or fiduciary funds are reported in the financial statements of those funds, as well as in the Business-type Activities column of the government-wide financial statements for enterprise fund capital assets. 5-2. Capital asset disclosures required by the GASB are quite well illustrated by the City and County of Denv er’s capital asset disclosures shown in Illustration 5-2.In brief, the disclosures should include policies for capitalizing assets and for estimating the useful lives of depreciable assets. In addition, the disclosures should include: (1) beginning-of-year and end-of-year balances showing accumulated depreciation separate from historical cost, (2) capital acquisitions during the year, (3) sales or other dispositions during the year, (4) depreciation expense showing amounts charged to each function in the statement of activities, and (5) disclosures regarding collections of art or historical treasures. -3. The modified approach permits a government an alternative to depreciation of certain eligible infrastructure assets. Eligible assets are parts of major networks of infrastructure assets or subsystems of networks, where a network might be a highway system, for example. If the government meets two requirements it can avoid reporting depreciation on its eligible infrastructure assets.The two requirements are: (1) management of eligible infrastructure assets using a management system that includes an up-to-date inventory of eligible assets, condition assessments and results using a measurement scale, and estimates of annual costs to maintain assets at the established and disclosed condition level, and (2) documentation that the assets are being preserved at or above the established condition level. If the government fails to maintain the assets at or above the established condition level, it must revert to reporting depreciation for its nfrastructure assets and discontinue use of the modified approach. 5-4. If the lease meets one or more of the FASB SFAS 13 criteria for a capital lease, as discussed in this chapter, the lease must be reported as a capital lease. If the lease is deemed to be a capital lease, the governmental fund journal entry on the date of inception will include a debit to Expenditures and a Credit to Other Financing Sources—Capita l Lease Agreements.The journal entry at the government-wide level will be the same as that used in business accounting—a debit to Equipment and a credit to Capital Lease Obligations Payable. Ch. 5, Answers (Cont’d) 5-5. Disagree. GASBS 42 requires the government to assess assets for which value might have become impaired. If impairment is judged to have occurred, then the amount of impairment loss must be estimated using one of the approaches described in GASBS 42. The amount of loss will be recorded as an expense of the appropriate function or program and as a reduction in the carrying value of the asset. -6. The use of a capital projects fund is usually required for major construction projects requiring large amounts of financing. The use of a capital projects fund may also be useful for purchases of high-cost items such as acquisitions of land, buildings, and high-cost equipment. A capital projects fund must also be used whenever required by law or grant provisions. 5-7. To facilitate preparation of financial statements at the end of the fiscal year, all operating and budgetary accounts should be closed, including Encumbrances.However, since the project is still underway and contractual commitments still exist to pay contractors when billed, it is essential that Encumbrances be reestablished at the beginning of the next year in order to maintain budgetary control over outstanding commitments. 5-8. All ordinary and necessary costs to construct the asset are appropriately reported as construction work in progress. This includes all legal costs, engineering and architectural services, site preparation, materials used, and billings from contractors, among other items.Interest incurred during construction is not capitalized for general capital assets, however. Construction Work in Progress is found in the ledger for governmental activities at the government-wide level for general capital assets, and not in the ledger for the capital projects fund. In the capital projects fund, all capitalizable items are debited to Construction Expenditures. 5-9. For a multiple-projects fund, encumbrances and construction expenditures should be identified in a manner that will indicate to which project each applies.This can be accomplished by adding a project identifier to the Encumbrances and Construction Expenditures accounts, such as Encumbrances? Street Project or Construction Expenditures? Project No. 10. Identifying encumbrances and expenditures by project facilitates comparisons to budget for particular projects and presentation of cash and expenditure statements for multi-project operations. For example, the City of Smithville Continuous Computerized Problem that accompanies this text has two capital projects funds named the Springer Street Project and the Alzmann Street Project. 5-10.Capital projects fund accounting for special assessments is virtually identical in both of these situations. The only difference is that the credit entr y for issuance of special assessment bonds is to Other Financing Sources—Contribution from Property Owners if the government assumes no responsibility for the debt, rather than to Other Financing Sources—Proceeds of Special Assessment Bonds with Governmental Commitment. Solutions to Cases 5-1. a. Discuss with students various methods of obtaining financial statements and getting â€Å"benchmark† data to make comparisons across entities.Professional associations such as the Government Finance Officers Association, National Association of State Auditors, Controllers and Treasurers, and Association of School Business Officials publish â€Å"best practices† for various areas of public finance, accounting, and financial reporting. Since each student will have a different list of cities, ask them to compare their results with other students and look for patterns in which types and sizes of governments make similar choices in accounting methods, particularly, in this case, regarding choice of infrastructure asset accounting methods. . An important communication skill for students to master is to convey technical financial accounting information in an effective way so that decision makers find the information useful for making informed decisions. You may wish to ask students to show their memo or essay to a finance director of a city and get their opinion about whether the student has captured the fundamental issues relating to infrastructure and communicated it in a professional and informative manner. c.During the implementation years of GASBS 34, the GFOA and some state auditors released policy statements indicating to governments that they did not have to capitalize infrastructure assets to meet minimum standards for the GFOA’s Certificate of Achievement for Excellence in Financial Reporting or the states’ reporting compliance regulations. Despite such statements, most governments that sought a â€Å"clean† audit op inion voluntarily developed inventories of infrastructure and followed GAAP for infrastructure reporting.For most general purpose governments, omitting infrastructure assets would cause their statement of net assets to be materially misstated resulting in a qualified or adverse audit opinion—likely the latter. A government receiving an adverse audit opinion may experience a downgrading of its bond rating and thus face considerably higher cost of borrowing. 5-2a. Option (1), the sales tax approach, offers the advantage of spreading the burden for infrastructure improvements across a larger number of taxpayers, including many non-residents who visit or shop in Desert City.From an equity standpoint, the sales tax approach has appeal because infrastructure improvements enhance the city for visitors and shoppers, as well as for residents. Disadvantages of this approach are the necessity of scheduling and conducting a special election and the political risk of advocating for a tax increase. Option (2), the development fee approach, has the advantage of being relatively â€Å"invisible† to the public and efficient to administer since the number of developers will be relatively small.Although real estate developers can be expected to pass the development fee to new homeowners and businesses, property values may be increased by enhanced infrastructure (e. g. , improved streets and highways, adequate storm drainage, and so forth). As a result, taxpayers may recoup a portion of the development fee. The main disadvantage is the potential inequity of the development Ch. 5, Solutions, Case 5-2 (Cont’d) fee since a relatively high financial burden is imposed on new homeowners and new businesses for infrastructure expansion and improvement that may substantially benefit the entire city.A city council member may prefer the development fee approach since it holds less political risk than asking residents to approve a tax increase. The city manager may prefe r the sales tax approach as retail sales may be less volatile than new construction, which can be strongly impacted by the local, regional, and national economies. Since the city manager is responsible for ensuring that infrastructure stays abreast of population and new development, he or she may prefer a more stable source of infrastructure financing.Current homeowners and businesses might be expected to prefer the development fee approach since those fees would not directly impact on their property and would place the incidence of the tax on others. It would be surprising if new homeowners or new businesses favored the development fee approach as they would probably view it as inequitable. b. Accounting and financial reporting would be minimally impacted by which option is ultimately chosen. Either way, there is revenue to be recognized in a capital projects fund (a tax in one case and development fee in the other).Accounting for infrastructure construction would not be affected b y the source of financing. 5-3. a. Regardless of how a student voted, he or she had plenty of company. With a record voter turnout for such an election, the half-cent sales tax was barely approved. Only 51. 7 percent of the voters in Brown County voted for the tax. As expected, 56. 5 percent of the voters in the City of Brownville voted against it. Except for a few precincts in other cities and towns, voters outside Brownville voted overwhelmingly in support of the tax.While there is no â€Å"right† answer to this question, each student should have provided a rationale similar to one of the arguments provided in the case. A few students may develop unique arguments in support of their vote. Generally, the students who voted for the proposed tax must have thought the county-wide benefits of improved roads and bridges were worth the extra tax costs and outweighed the possible detrimental effects on the City's financial flexibility.Those who voted against it presumably did so us ing the rationale expressed by some voters in exit polls, â€Å"why should I pay more for roads that will benefit rural county residents more than me. † b. Although some students may profess an altruistic motivation for their vote, most are expected to reflect economic rationality. That is, they would likely vote for the sales tax increase if they were an owner of a large commercial or manufacturing property, and would therefore realize a net economic benefit from the property tax rollback and sales tax increase.Even then some students may justify the â€Å"yes† vote on the basis of the county-wide benefits of improved infrastructure rather than their financial self-interest. Ch. 5, Solutions, Case 5-3 (Cont’d) c. Again, there is no right answer to this question. Students (Brownville voters) who voted against the tax probably would argue that residents who primarily benefit should pay for the improvements (i. e. , special assessment financing should have been us ed). Those who voted for the tax probably would argue that the broader (county-wide) economic benefits of improved county infrastructure justifies inancial support by all county residents. Some who voted for the tax may have preferred special assessment financing but possibly feared that failure to approve the sales tax would doom the needed improvements altogether. d. The County's procedures for accounting for the financing and the capital projects activities will differ slightly for the option approved by the voters compared with those that would have been used if special assessment financing had been used.But, as explained in Chapter 5, the procedures for accounting for special assessment-financed capital projects are quite similar to those for other capital projects, especially when, as is often the case, the government is committed in some manner for repaying debt issued for the project. Since bond financing is typically used for special assessment capital projects, accounting for both special assessment taxes and debt service would have been required for an extended period, probably ten years or more.Whether these differences would be termed â€Å"significant† accounting issues is a matter of conjecture; they might be considered significant by the financial staff of the County. Solutions to Exercises and Problems 5-1. Each student will have a different annual report, so he or she will have different answers to questions in this exercise. The various kinds of capital assets and capital projects, wide variety of financing mechanisms, and different accounting policies used in and by governments should generate interesting classroom discussions. 5-2. 1. a. 6. c. 2. d. 7. d. 3. c. 8. c. 4. a 9. a. 5. b. 10. c.

Amelia Earhart: A Woman with a Strong Heart

Amelia Earth was an important fugue who achieved read success and paved the way for women who came along after her, Amelia Mary Earth was born on July 24, 1897, In Atchison, Kansas (Amelia). Amelia was a tomboy when she was young, she loved playing outdoors and going on adventures. Amelia was a very spirited girl, and she didn't accept the explanation that girls Just shouldn't do things simply because they were girls. Amelia collected bugs, Jumped off roofs and kept a scrapbook of newspaper clippings about successful women in predominantly male-oriented fields such as management, engineering and law (Parr).Amelia was no ordinary child, she knew something had o change in America from early on, her stubborn character to do whatever she wished would help usher in a new age for women around the world. Amelia was more than Just a woman who flew a airplane, her modern lifestyle inspired many to follow suit. She served as a nurse during World War l, which was still a controversial Job for w omen at the time (Amelia). Amelia had many interests and attended Colombia University signing up for a medical major. She took classes In engine repair. Not smiled upon at the time, and classes in French poetry and even taught herself to play the banjo (Rich).Amelia liked to push the envelope and wasn't afraid of controversy or being different. Although she left Colombia after one year, her year there played a huge role in her development as a modern woman. Many adore the way she did not follow the crowd but followed her dreams and achieved great things In many areas of her life. Amelia fell In love with the Idea of flying after leaving Colombia. She chose to be taught by Neat snood, one of the first woman aviators of the time, to teach her to fly (Rich). Like in everything else Amelia learned quickly and surpassed all expectations.She broke many records during her lifetime. In 1932, she became the first woman to fly over the Atlantic Ocean solo, the only person to fly it twice, it was the longest nonstop distance flown by a woman, and the flight set a record for crossing the Atlantic In the shortest time (Amelia). When Amelia returned to New York after her famous flight, she was honored by a ticker tape parade. President Roosevelt presented her with the Special Gold Medal from the National Geographic Society. The United States Congress awarded her with the Distinguished Flying Cross, she became he first woman to earn the award (Parr).Amelia's flights showed America that a woman can do everything a man can do and even better. Amelia Earth spent most of her lifetime establishing the permanent role of women In aviation. However, her Influence spans far beyond her accomplishments In follow their dreams no matter what obstacles stood in their way. Her ability to balance her life and career makes her one of the first modern American women. Amelia Earth may have won the Woman of the Year during her lifetime but she could arguably be the Woman of the Century.

Imperialism during the Progressive Era Essay

Imperialism is defined as the policy of extending a nation’s authority by territorial acquisition or by the establishment of economic and political domination over other nations. Throughout the time period many people considered Imperialism as another way of reform and Progression. Economics, the military, and the countries nationalism were all ready for the change. This idea of expanding was called the New Manifest Destiny. At this time period, Imperialism was getting very popular, and many began to think that the more land a country annexed, the more powerful it was. Expansionists believed that European countries were already rapidly growing spreading across the globe. Also, they saw that if Americans did not join the imperialism rule, it would end up missing out on power, and may be considered a weaker nation. Imperialism was needed for economic gain and America urgently needed foreign trade, especially with China at this time period. In addition, The United States was cons idered to be a great empire and by not showing their strength and power they might be envisioned as a weak nation. At the same rate, many Americans also saw that if the United States started to take other countries by force, it would go against the ideals of our own country. If economic growth occurred, we would need to build and protect our new empires, and this could very easily be a problem. Three presidents at this time period were very influential in their progressive views. One of these was Theodore Roosevelt. â€Å"Speak softly and carry a big stick†, a quote by Roosevelt himself, expresses his â€Å"Big-stick† diplomacy, stating that the threat of military force would be used to influence politics in other countries. Next, Taft’s dollar diplomacy states that money can influence decision-making and that America should expand and invest out of the country. Finally, Wilson believed that Americans should spread the beliefs of human rights, democracy, and word peace. This idea was called the â€Å"Humanity† diplomacy. Another important factor was the Panama Canal. This canal was a very key factor in both trade, and military strategy. For many years, travelers looked for an easier way to trade from the Atlantic to the Pacific, and this was it. One of the weaknesses of Imperialism, is that whenever the United States saw problems in one of the local areas, such as Cuba having problems with Spanish rule, America felt  the need to intrude. Eventually, this lead to the Mexican revolution and the Philippine revolt.

Arguing for the Legalization of Same-Sex Marriage Essay

Arguing for the Legalization of Same-Sex Marriage - Essay Example Marriage involves very essential individual and state wellbeing and has a revered standing, both due to what it stands for and due to the significant gains to which individuals acquiring that standing are permitted. The value of the institution of marriage for society has been viewed as the obligation of prudent policymakers, the obligation to institute the guidelines legitimizing marriage. Hence, it is not unexpected that the bid to legally recognize civil unions of same-sex marriage is and will persist to be the target of extensive and fierce public debate. Marriage means a lot of things for the human society. It is a major decision that is made by infatuated couples. In reality, a lot of people regard their partner preference the most vital decision they ever make. Civil union is a permissible access to a large number of benefits, responsibilities, and securities, which most cannot be duplicated in any other means. Ultimately, marriage is the language where in ‘averageâ€⠄¢ individuals talk of life stages, self-sacrifice, commitment, family, and love. It is the language of equality, fairness, and love. Diane J. Savino, in the New York State Senate, argued that (from1:45 to 2:00 in the video) that marriage should be granted to sane homosexual couples who want to legally tie their bonds. Marriage is all about respect, love, and understanding. Therefore, same-sex marriage should be legally recognized.

Asian Popular Culture Essay Example | Topics and Well Written Essays - 3500 words - 1

Asian Popular Culture - Essay Example Therefore, it is important for HR management to be involved in organizational planning in order to identify the appropriate resources to attain the planned objectives. Secondly, organizations are able to craft effective and successful corporate strategies with the help of HR management. Effective corporate strategies can be formulated with the help of HR management because of several reasons. To start with, HR policies can easily achieve coordination flexibility where it is possible to make effective use of available resources by making necessary reallocation to keep up with the changing needs hence making it easy for an organization to attain desired objectives even in a changing environment. In addition, HR policies can help an organization to attain resource flexibility, which is essential for company success in the market particularly if product or service differentiation is the strategy of choice to compete in the market. Resource flexibility can be attained through cross-training, job rotation and team training, processes that can be effectively executed through HRM management. i. HR management can help to identify the correct type of employees in order for the organization to attain core objectives. For example, HR can help to acquire employees with minimal to average skills for companies that adopt Low-Cost-Provider Strategy or highly skilled employees for companies that adopt Differentiation Strategy in market competition. ii. HR management can initiate the correct procedures to select appropriate employees in different organizations. Recruitment costs should be kept at the lowest levels in companies in order to reduce the general expenditures. In this case, the HR is responsible for evaluating the cheapest avenues of sources employees with the required skills. For instance, the HR department can decide to advertise internally through a memo if an evaluation of existing employees indicates that

Final Project Plan Assignment Example | Topics and Well Written Essays - 1000 words

Final Project Plan - Assignment Example Thus project management plan contains necessary planning to meet the project objectives; however, as the project progresses and more information is made available the project management plan is progressively elaborated, a process called â€Å"rolling wave planning† (PMBOK 2008). A project management plan contains its subsidiary plans including cost, schedule, resource, risk, quality, communication, procurement and scope management plans. Besides this project management plan also contains the procedure for change control management and configuration management for monitoring and controlling changes and approving the changes to the project (Mulcahy 2011). This case study pertains to development of a project management plan for the Seismic Zone Residential Construction Improvement Program undertaken by Research and Development unit of Property Development Department of the Government (PDDG). Flexible Models (FM) is a company that specializes in developing to-the-scale industrial models for building manufacturing plants, refinery process plants, and public usage buildings, such as halls and shopping malls. PDDG is working to assess the effectiveness of the boxes of a particular dimension used in the foundation of buildings. The project management plan for this project is elaborated below. Project Management Plan Project Objectives Project objective is to design, cut, assemble and deliver the boxes on the client’s location and assess the effectiveness of the scaled dimensions used in the foundations of the building. Project Scope Statement Wysocki (2009) recommends project team to follow a linear project management life cycle for successful completion of the project objectives. The project manager and project team should collect in wiring the requirements of stakeholders and conduct interviews to assess their needs, wants and expectations to review the project scope. This would allow the project team to finalize project scope and product specifications and come up with estimates of time and cost for comprehensive project planning. Project Deliverables Deliverables include the outcomes of the project processes that comprise the intended product or service. It also includes the auxiliary results such as reports and documentations. According to PMBOK (2008), it is essential to have processes for defining, verifying and accepting the final deliverables of the project. Given the project scope statement, project deliverables are described either in detail on summary level depending upon the availability of the information in a particular project phase (Mulcahy 2011). In our particular case, project deliverable is boxes of following specifications The size must be 300 x 250 x 200 cm with a slot of 10 x 10 x 25 cm. The tolerance on outer dimensions must be +/-2 cm. The tolerance on dimensions of the slot must be 0 to -3 mm in width. In short, the slot cannot be more than 10 x 10 cm. It should be made of cardboard or metal sheet. It shoul d be mad

Communication Campaign of The Body Shop Essay Example | Topics and Well Written Essays - 3500 words

Communication Campaign of The Body Shop - Essay Example The key stakeholders and the target publics of the Body Shop are likely to be affected by the three main issues faced by the company. †¢Ã‚  Mergers of the company: the merger of the company would affect the existing shareholders and the employees of the organization. The shareholders would be suspicious about the performance of the company in the new merged position in the market. Rather the working culture of the organization would also change with the merger, this would affect the employees. The consumers would also doubt the ethical virtues of the company after the merger as LO real is known to not follow ethical issues in business. †¢Ã‚  The recession in the world economy: the crisis of finance in the global economies can force the company cut down some jobs, this would affect the employees. Rather the fall in the disposable income levels would hamper the purchasing power capabilities of the consumers. The suppliers would also be reluctant to provide raw materials at lo wer prices. †¢Ã‚  The ethical virtues of other cosmetics companies: this would directly affect the decisions of the consumers in the market. They might reduce the demand for the products of The Body Shop. Considering the initial business analysis, it can be stated that any change made in the business operations of The Body Shop would surely affect its stakeholders. Figure 1 and 2 in the Appendix, shows the stakeholders map for the Body. The most important stakeholders of the company are the customers and the shareholders.

What is academic freedom What is the role of universities in Term Paper

What is academic freedom What is the role of universities in protecting and promoting freedom for faculty and students - Term Paper Example ccordance with the US 1940 statement regarding academic freedom, lecturers ought to be categorically careful to avoid, in their capacity, controversial or contending matters that are unrelated to this practice. These teachers have full freedom to write and talk in the public and put their opinions forward without institutional fears of discipline and censorship (Provenzo, 2010). However, they ought to indicate restraint that they are not all representing their educational institution in any way whatsoever. In addition, academic occupancy protects this kind of freedom through ensuring that all teachers can only be sacked for grave reasons of gross misdemeanours and conduct drawbacks (Walvoord, 2010). This can also apply in the case of incompetence in professional occupancy. Additionally, behaviours that underplay professional respect and those that induce condemnation from the general virtual academic community may be punished. Proponents that side with academic freedom purport that the apparent freedom to enquire by scholars and educational affiliation members is overtly pertinent to the realization of the vision and the general mission of the academy. Additionally, the argue that most academic societies are occasionally targeted for alleged repression due to their apparent capability to control, influence and shape the resultant flow of information in the society (West, 2008). As potential scholars try their best to extend and communicate their notions and purported truths that are apparently non-convenient to most political dispensations and authorities, they may get into risk of repression or vilification, imprisonment and possible loss of jobs. For instance, a North African professor lost his employment after discovering and addressing the fact that his nation’s infant death rate was actually higher than the government’s records (Assefa, 2008). Moreover, the contemporary society scholars have come to form a world affiliation, dubbed academic for the

Engineering Career Essay Example | Topics and Well Written Essays - 1750 words

Engineering Career - Essay Example In order to get an entry-level job in any engineering field, one must hold at least a bachelor’s degree in that specific engineering field. The bachelor degree is usually a four-year program nowadays, but many students extend it to five or six years depending upon the duration of their final degree projects. The four-year program is also referred to as honors in engineering that is recognized as equivalent to the masters degree. In the first two years, the courses taught are mainly on the basics of engineering, like mathematics, circuitry and introduction to engineering. The next two years focus on the engineering primarily with courses on any chosen area of specialization. There are course projects, semester projects and a final degree project which enable the would-be-engineers to have a better, deeper and practical knowledge of the field. There are also two-year and four-year degree programs called diplomas in engineering technology which include more practical work based o n engineering principles and laboratory classes rather than theoretical knowledge. But these technical graduates are not considered as professional engineers. Moreover, to get admission in an engineering college or university, it is important for the student to have a strong pre-engineering background with sufficient knowledge about mathematics, physics and chemistry. Mathematics knowledge should include algebra, geometry, calculus, theorems and trigonometry. After their bachelors degree is complete, the engineers need to get licensed in order to start their engineering career, which makes them licensed engineers or professional engineers. After becoming licensed, the engineers are offered a wide variety of jobs with higher salaries as compared to any other graduation. According to an estimate, â€Å"engineers held 1.5 million jobs in 2006†¦civil engineering (256,000), mechanical engineering

The Better Man Essay Example | Topics and Well Written Essays - 1250 words

The Better Man - Essay Example By examining the single most important feature of both candidates’ policy i.e. economic policy, the author argues that Obama is the better man because he has a comprehensive approach to solving the most pressing issue today: the American economy. As shown by a Times-Rockefeller Foundation poll, the biggest problem that 85% Americans want to see resolved is related to the economy in some way (Saporito, 2008). The current economic situation and its impact on middle class, working Americans is a sharp shift away from the expectations brought by living the American dream. A further classification of the TIME poll found that 96% black Americans and 88% latin Americans were unhappy with the economy. It does make sense that most Americans are extremely unhappy dealing with falling income, real-estate bubble burst, a shaky stock market and rising poverty (Saporito, 2008; FOX Business, 2008; Epstein & Gorzelany, 2008; Villaraigosa, 2007). In Michigan alone, unemployment has risen by 76% from 2001, Income has fallen 11.5% and poverty has increased by 30% from 2000 to 2006 (FOX Business, 2008). It is clear that the most pressing issue for Americans is in fact their own economy. As the author of this paper will continue to show, the Ame rican people, and more specifically the working class Americans deserve an economic policy that reflects their hard work and strength to survive the impending doom in their lives. According to Epstein and Gorzelany (2008), more than 5 million people will fall under the already large poverty line by 2010. The poverty rate would increase an average of 2 points to about 16%. More importantly, â€Å"the US stands second only to Mexico as having the worst rate of relative poverty among the world’s developed nations. Let us examine what this means for a lower-middle or lower income American: These figures are not being quoted

Johann Sebastian Bach Research Paper Example | Topics and Well Written Essays - 2250 words

Johann Sebastian Bach - Research Paper Example Although Bach did not receive recognition as a composer during the period, the 19th century led to a revival of performances and interests in his music, which upon closer examination have made him be regarded as one of the greatest composers in history. Discussion Period of Composition Johann Sebastian Bach made his famous compositions during the Baroque period. This was an era of European music that was between 1600 and 1750. The word Baroque is used in reference to extravagance, abnormality and strangeness. The music played during the Baroque period was highly ornate, intense and lavishly texturized. The composers of this era, such as Johann Sebastian Bach, were able to express feelings and emotions in their compositions. Moreover, the compositions made during the Baroque period had an emphasis on contrast of texture, pace and volume in the music, which was not witnessed in the late renaissance, when the music played, did not concentrate on the aforementioned elements2. Bachâ€℠¢s rise to greatness The rich musical history of Bach’s family was instrumental in ensuring that Bach became the greatest composer in history. Christened father of classical music, Bach demonstrated a deep understanding of phrasing and musical forms. Following Bach’s graduation from St. ... However, the relationship between Bach and the authorities at Arnstadt deteriorated with Bach voicing his dissatisfaction with the singers of the church’s choir3. In 1706, Bach was offered the position of an organist at a church in Muhlhausen, which he decided to take up the following year. This position provided Bach with an opportunity to improve his skills as it included incentives such as a good choir, improved conditions and better remuneration. Bach convinced the city government and the church to refurbish the organ at the church after which Bach repaid them with a festive composition for the incumbent council in the location. The composition became a major success, which compelled the council to reward Bach handsomely4. Bach returned to Weimar as an accomplished concertmaster and organist. He enhanced his prowess by working with professional musicians. Bach was able to spend most of his time composing orchestral and keyboard works. This dedication made him to attain the required confidence and proficiency that enabled him to enhance the existing structures and attain substantial influence in foreign countries. Furthermore, during this time Bach was able to make dramatic openings and use the harmonic schemes and dynamic rhythms, which were synonymous with Italians musicians such as Torelli, Vivaldi and Corelli. The stylistic aspects from the aforementioned Italians enabled Bach to make works, which are played in concerts even to date5. Historical Events in Bach’s Life There are some major events in Bach’s life that influenced and shaped his musical career. When he was 14 years old, Bach was awarded a scholarship that enabled him to study at St. Michaels School. This prestigious school was

Quantitative Research Methods Essay Example | Topics and Well Written Essays - 2000 words

Quantitative Research Methods - Essay Example There are a number of factors that can be expected to have important role in determining the cognitive ability of individuals in their childhood. These factors include various characteristics of a child including gender, birth weight, breast feeding, etc., parental factors like parent qualification, parents’ social class etc. socioeconomic issues of family including ethnicity, religion, income, housing etc., other family related issues like childcare, bedtime, ability to read, etc. and geographical factors. This study will make an attempt to find which of these factors have significant effect on cognitive ability of children in UK. The thesis statement for this research can be stated as follows: Various children specific, parental, family specific and geographic factors affect cognitive ability of individuals at early age. Against this thesis statement the following research questions can be made: How do children specific factors like gender, birth weight, breast feeding etc a ffect the cognitive ability of a child? How do various parental factors like parents’ qualification, social class, etc. affect the cognitive ability of a child? How do socioeconomic factors related to a family, like ethnicity, religion, income, housing, etc. ... hypothesis: Children specific factors like gender, birth weight, breast feeding etc do not significantly affect the cognitive ability of a child Alternative hypothesis: children specific factors like gender, birth weight, breast feeding etc significantly affect the cognitive ability of a child. Hypotheses related to second research question: Null hypothesis: Various parental factors like parents’ qualification, social class, etc. do not significantly affect the cognitive ability of a child. Alternative hypothesis: Various parental factors like parents’ qualification, social class, etc significantly affect the cognitive ability of a child. Hypotheses related to third research question: Null hypothesis: Socioeconomic factors related to a family, like ethnicity, religion, income, housing, etc. do not significantly affect cognitive ability of a child. Alternative hypothesis: Socioeconomic factors related to a family, like ethnicity, religion, income, housing, etc. significa ntly affect cognitive ability of a child. Hypotheses related to fourth research question: Null hypothesis: Family related factors like bedtime, ability to read, childcare, etc. do not significantly affect cognitive ability of a child. Alternative hypothesis: Family related factors like bedtime, ability to read, childcare, etc. significantly affect cognitive ability of a child. Hypotheses related to fifth research question: Null hypothesis: Geographical factors do not significantly affect cognitive ability of a child. Alternative hypothesis: Geographical factors significantly affect cognitive ability of a child. In order to test these hypotheses a statistical test of regression will be conducted. The data and method for the test will be discussed in the next section. Data and Method: Sample data: For

Investigation of the conventions of behavior that governed aristocrats Essay - 1

Investigation of the conventions of behavior that governed aristocrats at a symposium and those of marginals as well as the conventions of thought that characte - Essay Example This is a thesis proposal that seeks to investigate whether such norms were really prevailing or not among those considered within the paper’s scope, the last being small and limited. The cynics of ancient Greece traced back their roots to Socrates though one of his pupils, Antisthenes (Hock, Undated). Nevertheless, it is confirmed that the actual propounder of this school of philosophy is one Diogenes of Sinope (404-323 B.C.) (Hock, Undated). From Diogenes Laertius it is known that Diogenes fled to Athens when his father, a banker, started adulterating money. There he met with Antisthenes and inducted some of the philosophical thought his teacher was heir to from Socrates. Thereafter he started leading what the cynics construe as a truly virtuous life – doubling up his cloak, carrying a begging bag for his food and eating and conversing wherever he could (Hock, Undated). He believed that ‘the minimum is the optimum’ – the cynic philosophy put in a nutshell (Hock, Undated). This may be taken as a very brief introduction to cynicism and a lengthier version of the background to cynicism will become available later in the paper. Hereafter the paper shall contrive to use some incidents or anecdotes, called chreiai in Greek, from Diogenes’ own life and some from his close disciple Crates (358-290 B.C.) (Hock, Undated) to bring out the essence of this thesis proposal. It shall also use some supplementary texts to do this. The essence of cynicism is that the minimum of life is the optimum to live with (Hock, Undated). The extent to which the initiators – Diogenes and his students such as Crates – involved their personal lives with this minimalist philosophical precept is evidenced from their rigorously frugal life-styles. Diogenes even forsook the perusal of his drinking cup, which he took out of his begging bag and threw away, when he saw a boy drinking water with his bare hands

"Verbicide" Assignment Example | Topics and Well Written Essays - 750 words

"Verbicide" - Assignment Example One challenge that people face is not the lack of knowledge of the language, but a lack of coherence in speaking it. This challenge has been occasioned, partly because the society is greatly specialized. This specialization has led to the division of language segments, each for a different and distinct sector of development for example. The language used, say in electrical engineering is strictly confined and distinct in that particular field. This confinement has meant that our language is sorted out based on the various accepted disciplines in our society. An electrical engineering student finds it difficult communicating on anything else besides electrical engineering. A person’s capacity to think as a whole has significantly been compromised as the language of the expert cannot explain the general state of our practical life. The battle against language is championed by people who subvert the vocabulary used by the general public. This selfish act is all in a bid to controlling others by availing biased meanings to particular issues. This has resulted in a gradual slow death of our vocabulary. The effect has been a situation where the people cannot define the problems that they face. This issue has brought about a quagmire of accumulated and unsolved problems. The words that the people cannot adequately describe these same imaginations. Another major problem is the decline in the experience of the world both in terms of range and depth. The decline has been so great that experience is rendered artificial. It is now hard to come across people who are skilled in working on farms or in forests. The vocabulary in such intimate areas has been rendered impoverished. Even when the people have the world’s experience, it is usually confined to non-participatory realms that make it artificial. Language plays a critical role in ensuring teamwork both in informal settings and at the workplaces. The issues affecting language are,

The Patriot Act and Outsourcing Essay Example | Topics and Well Written Essays - 1250 words

The Patriot Act and Outsourcing - Essay Example First, the U.S. Patriot Act is unconstitutional because it intrudes upon the privacy of American citizens by violating their First and Fourth Amendment rights. Here the author makes it clear that the nature of the U.S. Patriot Act is an issue that still remains a mystery as Congress quickly passed the bill without much debate. The author insists that citizens are guaranteed their First Amendment’s guarantee of rights of freedom of speech along with freedom to assemble are rights that most Americans hold dear, but now actions such as civil disobedience, and protests, are being defined as â€Å"domestic terrorism† under this legislation. The author engages the reader about a specific clause known as Section 215 under this legislation terrorizes Americans because it breaks the 4th and 5th Amendment, which ensures the privacy of individuals. Moreover, law officials are permitted to seek the browsing history of Internet users from e-mail services. In addition, the government can conduct â€Å"sneak-and-peek† searches, and the â€Å"victim† would have no clue his house is getting searched. Moreover, law officials are permitted to seek the browsing history of Internet users from e-mail services .Furthermore, any evidence that is obtained illegally can be used in the court. Groups such as National Reform Association, and NACOC were furious at the government who could use wiretaps for forty-eight hours without obtaining a search warrant. Peter Swire, a professor at Ohio University, reports that FBI officials have been putting pressure on telecommunication companies to turn over calling records of citizens (Chang 49). Already concerns have been raised by the public whether sharing the information with federal agencies and local police is legal. The author clearly is insisting on the fact that the Patriot Act is already having a chilling effect, even in the areas where it does not apply† What was a law

Information Sensitivity and Protection of Data Essay - 1

Information Sensitivity and Protection of Data - Essay Example Additionally, the policies, contracts and standards illustrated in this policy affects the entire BIDMC staff, provisional staff, autonomous contractors, representatives, as well as additional IT clients, anywhere could be positioned across the corporation (Healthcare Information and Management Systems Society, 2007). In addition, one of very important features of the BIDMC security and privacy policy is to improve and optimally augment the overall working and operational security of the corporate confidential/ownership data and details. Additionally, this policy encompasses clear guidelines for proper establishment of information security management and privacy protection (Healthcare Information and Management Systems Society, 2007). Afterward there are some improvised strategies for the overall protection and management of the prohibited activities at the workplace. Additionally, there is a proper code of ethics that needs to be followed for the better management of the privacy all through the organization (Healthcare Information and Management Systems Society, 2007). Moreover, the BIDMC’s security and privacy policy ensures the denial of big sized file sharing over the business network.

Can Obama Make All the Changes that He Promised Essay

Can Obama Make All the Changes that He Promised - Essay Example The message of â€Å"change† and â€Å"hope† that his campaign bombed the public with was entirely predicated on the existence of a contrast: they and I, thou and I. Obama’s election is solely attributable to this contrast and the rhetorical emphasis upon that contrast. America experienced this same phenomenon in 1976: the year in which Jimmy Carter became renowned for lofty campaign promises. All that Carter needed was an image: the image of an â€Å"outsider†, somebody â€Å"fresh†, somebody to stand in contrast with the failure of Nixon and his corruption. Like Carter, Obama has made promise under the guise of an outsider, and Americans took him on his word. But Carter met resounding failure, both in his ability to stand up for his country in the face of its enemies and to bring lasting improvement in the country’s economic situation. To the question of whether the current President can keep those promises he has given to get elected, it a ppears as though he will not be able to. As Jonathan Woon and countless commentators have indicated, there is an aura of optimism floating above Obama’s supporters. Of course, the stars are aligned for the implementation of progressive policies not seen since the legislation of New Deal policies (Woon 329). The Congress is led by Democrats in both houses, ready to submit to a Democratic President for approval. But not only are liberal members of Congress impeding the â€Å"progress† that Obama supporters are seeking, politicians have not changed their ways from the paradigm the new President called â€Å"politics as usual†. The optimism these supporters share is merely symbolic: it is what the President represents as a person, and not as a politician, which is the subject of so much hero worship. Although optimism is good when dealing with life’s problems, in excess it can stand in the way of real progress. Loyalty to people,

Possible Relationship Between Crime, Race and SES CJ403 WK 7 Research Paper

Possible Relationship Between Crime, Race and SES CJ403 WK 7 - Research Paper Example ese findings however cannot be used as measures in profiling for potential white collar offenders because white collar crimes and crimes by race are different. Most common white-collar crimes are fraud, bankruptcy, bribery, insider trading, embezzlement, computer crime, medical crime, public corruption, identity theft, environmental crime, pension fund crime, fraud, occupational crime, securities fraud, financial crimes, RICO and forgery; while Crimes committed by race, according to the Bureau of Justice as categorized by circumstances are felony/murder/ sex, drug and gang related, argument and workplace; and uses guns, poisons and arsons as weapons. White collar crimes are high end, uses advanced technology, connections, and power. One cannot easily identify a potential white collar offender because he is shown as someone to be in the middle age, respectable, with high social status, living in an affluent community (Sutherland defined in Strader, J.Kelly, 2001), and therefore profiling is difficult. As Sutherland defined † white collar criminals are opportunists who learn to take advantage of their position over time to accumulate financial gain. If this reasoning is to be followed, then poverty, social economic status and race cannot be the sole reasons for crime. White collar offenders, according to Strader includes those who are professionals or semi professionals and those who possess special skills as they can easily make false claims. Crime could also be seen in people who came from a good family, living in a good surrounding and in any other ethnic backgrounds. Piquero et al. added another perspective that touches human behavior as a predictor of corporate offending, but due to immeasurability, th is cannot be easily used as a predictor. Profiling is therefore like making a landscape of criminals that joins various pieces of theories to make a picture of a potential white collar criminal. It is more difficult to make for a potential white

Principles of Organisational Behaviour Essay Example | Topics and Well Written Essays - 1500 words

Principles of Organisational Behaviour - Essay Example It is necessary that every employee realizes his or her contribution in the organization’s work and image. Motivation comes from within the person. Motivational factors could be implanted by the management externally; however the employee has to feel the urge himself. Hence it is a process to create the urge and define the path for him or her. Clarity of goals gives idea to the person what he is striving for. The real challenge for a manager lies in defining the path. If the goal is too difficult, it will give the air of impossibility and is discarded by the employee. On the contrary, if it is too lenient then it loses the attraction of challenge. Apart from this the manager needs to have a clear idea about the role every individual plays in the team to align his goals with those of team. A well-defined job description gives a clear idea of specific job roles, responsibilities. Group level – Leadership Leadership in an organization comes at various levels. It starts at one to one level, progresses to team level and then assumes the overall macro level of leading the organization. All the three aspects contribute to an employee’s growth in an organization. Appropriate leadership at appropriate level benefits not only the team but also the development of the organization as well. ... vides direction with the help of well-defined goals and structured path, which is further broken into objectives for departments, further down to teams and eventually to every individual playing as a team member. Hence it is also imperative that leadership at every level must identify future leaders who could take over further responsibilities of delivering the task to the organization. There should be a great stress on identifying leaders and developing them. It is the only way the human resource can be developed and made competent. Hence identifying leadership competencies is as necessary for a manager as to acquire them. Often it is also noticed that there are two leaders in the organization natural leaders and appointed leaders. Natural leaders tend to get better results. Alternatively appointed leaders could be trained to prove themselves but could be lengthy process. Organizational Level: Organizational culture and climate The culture of a group can now be defined as: A pattern of shared basic assumptions that the group learned as it solved its problems of external adaptation and internal integration, that has worked well enough to be considered valid and therefore, to be taught to new members as the correct way to perceive, think, and feel in relation to those problems. (Schein 373-374) (www.soi.org) Organizational climate is the set of characteristics that describe an organization and that distinguishes one organization from other organizations; are relatively enduring over time and influence the behaviour of the  people in the organization  (Forehand & Gilmer, 1964). (http://organizationalclimate.wordpress.com) Although similar, elements of both the concepts have different impact on an employee. Both the definitions state the congeniality in the environment

Php Login Script with Remember Me Feature Essay Example for Free

Php Login Script with Remember Me Feature Essay I wanted to include the popular Remember Me feature seen on a lot of websites that basically keeps users logged into the website, even after theyve closed the browser so that the next time they come, they wont have to login again manually. I found this tutorial Creating a PHP Login Script to be very helpful in writing this script, in fact, a lot of the code presented here is very similar to the code presented in that tutorial. The differences are seen with the new Remember Me feature, the use of cookies in addition to sessions, and with slight modifications in the design. Goals The ultimate goal is to create a PHP login script with the capability of remembering logged-in users. I also hope this tutorial will serve as a way to introduce people to user sessions and cookies in PHP. Notes Although this tutorial uses a MySQL database for storing user information, it has been written so that the data accessing code is separated from the main code through specific functions, so it would be easy to instead use a flat file database system, simply by changing the code in those specific functions, without messing with the rest. This tutorial uses the latest and greatest of PHP 4, which means super globals are used, such as $_POST, $_SESSION, etc.. This tutorial will aim to teach you about sessions and cookies through example, however if you need to know more information, go to the official website . Database For those of you planning on using a flat file system, you can skip this section. For the rest of us, we want to create a MySQL database table that holds user information, here it is: CREATE TABLE users ( sername varchar(30), password varchar(32)); Of course this table can be modified according to your needs, however the password field must not be less than 32 because it has to store the md5 encrypted versions of passwords which are 32 bytes. database. php This file will contain the code that connects you to your MySQL database and the functions that access user information, you need to modify this to show your MySQL username, password and database. Allow Users to Sign-Up Before we can login users, we need users. Here we will focus on the code that allows users to sign-up, registering their username and password. register. php Registered! Thank you , your information has been added to the database, you may now log in. Registration Failed Were sorry, but an error has occurred and your registration for the username , could not be completed. Please try again at a later time. Registration Page Registration Page Register Login Username: Password: Remember me next time Join

Country and Rap Music Essay Example for Free

Country and Rap Music Essay The types of music that people listen to are very diverse. Country and rap music are just two of these types of music and the composition of audience that listen to these types greatly vary. The primary reason is that country music is commonly identified with white people who live in the countryside while rap music is commonly associated with black people living in urban cities. For the most part, rap music is relatively a new type of music as compared to country music which, as a result, makes it more appealing to the younger generation. The older generation, on the other hand, are more inclined to listen to the type of music that grew up with, especially country music. One of the unique features of rap music is the way in which the lyrics are vocalized. The sound of rap music usually involves the rhythmic speaking of rhyming lyrics dubbed with the so-called â€Å"beats†. The beats are usually created separately through the use of percussions and other synthesizers. On the other hand, country music usually involves distinct guitar picking patterns with a slightly â€Å"blues† feel. More often than not, country songs involve the use of acoustic guitars although there are instances when the electric guitars are also used in certain parts of the song. The way in which the lyrics are sung is melodic, aptly cohering with the chord pattern of the song. Most country songs are easy to listen to since country music is less of the aggressive type, so to speak. These songs usually tell the story of the country life where the days are reminiscent of the outdoor life close to nature. There are also times when country songs express the love affairs of individuals. But unlike other forms of music, country music is â€Å"a more gentle approach to putting emotions† into music, in a manner of speaking (Lewis, p. 44). Rap music, on the other hand, usually expresses the experiences of an individual in the suburban or urban areas. Most of rap songs commonly involve the narration of how a young black American has to survive and rise to meet the challenges of surviving in a cruel society. These songs also have become stereotyped as the music of young people with a rebellious attitude who are part of violent gangsters in local neighborhoods. Thus, it is not hard to identify rap music as an aggressive type of music. Because of the wide generation gap between the time when either one of the two gain much prominence, there is likewise a great deal of difference between rap and country music in terms of its audience or followers. Rap music, being a relatively new type of music emerging and gaining prominence only in the later part of the 80s—with the exception of the theory that the origins of rap being traced as far back as the time when African-American slaves were chanting rhymes while doing work—the composition of its audience can also be said as younger (Sullivan, p. 613). On the other hand, country music has been around long before the birth of rap music. That being said, a large part of the those who listen to country music belong to the older generation although, of course, it can also be said that there are also young people who listen to country music. Not surprisingly, a portion of those who listen to country music may likewise be composed of those who live in the countryside since they can easily relate to the messages behind each country song. The same can also be said about rap music; those who live in more urban areas have the tendency to lend their ears to rap songs as they can easily relate to the message of most rap songs. For example, the rap songs of the artist â€Å"50 cent† may appeal more to younger people who reside in cities and other urban areas whereas the country songs of Johnny Cash may appeal more to older people who live in the countryside. However, these comparisons do not necessarily mean that there are no countryside people who listen to the rap songs of 50 cent or that there are no urban people who listen to the country songs of Johnny Cash. The point is that it is more likely for urban people to easily associate themselves with the songs of rap artists whereas it is more likely for countryside people to easily relate themselves to the songs of country artists. Rapping can also be done without the accompaniment of any musical instrument. It can even be done in simple impromptu gatherings in common places such as in local streets in the neighborhood. As for country music singing, it is difficult to say if a song is sung in a country music style without the accompaniment of musical instruments such as guitars. At the least, a singer would have to need a guitar in order to sing a country song or to make the song sound â€Å"country† in a recognizable way. In more recent times, rap music has been gaining a steady stream of following from the public with the increasing prominence of several rap artists. Country music, on the other hand, has been kept alive by several younger artists although the likes of Johnny Cash and his generation of country musicians have kept a steady support from the public listeners through the years. If there is one similarity between the two distinct musical genres, it has to be the fact that both country and rap have become cultures on their own. Rap music has become a culture tat has been embraced by individuals which, as a matter of fact, has even resulted to certain divisions among its musicians—the so-called East and West sides. Likewise, country music has created its own sense of culture manifested in the rural areas. Works Cited Lewis, George H. â€Å"The Creation of Popular Music: A Comparison of the ‘Art Worlds’ Of American Country Music and British Punk. † International Review of the Aesthetics and Sociology of Music 19. 1 (1988): 35-51. Sullivan, Rachel E. â€Å"Rap and Race: Its Got a Nice Beat, but What about the Message? † Journal of Black Studies 33. 5 (2003): 605-22.

Plans After Graduating Essay Example for Free

Plans After Graduating Essay My primary purpose of applying for the distance learning program is to further my studies by undertaking a Master’s degree course which is in line with my Bachelor’s degree. As a graduate of sociology I am aware that my expertise is in line with studying society in general and also studying specific aspects of our society. However since this is only a Bachelor’s degree it is imperative for me to pursue further studies and I feel that a more focused degree like MPM can benefit me the more as it has more theories in a specific strata of society. My secondary goal is to assure me of a long-term career in education as I am currently a college instructor in STI College Santa Rosa. It is a prequisite for any budding educator to always pile up on one’s credentials to attain not just the knowledge but also an assurance of better opportunities both in the academic world but also in government agencies as well. Upon completion of said degree I see myself continuing in the academe and also go into research on government policies and possible ways of improving the country’s state in terms of governance. My background in sociological studies is a tool that can help me be effective in research and MPM will enhance my skills and my knowledge in terms of public management. I also plan to take up my PHD inside the next 5 years depending on how long it would take to finish up my master’s degree. I am also looking forward for a possible opportunity to work for my alma mater if not Open University perhaps UPLB either a researcher or a professor. It is also my goal that through the program that I am applying for I could impact the lives of my students by sharing with them what I have learned both from the program and also from whatever research materials are already available. If I would be able to do this, the impact will be tremendous both intellectually and also in the lives of my students. From their ranks are future leaders of this country or perhaps citizens that would help improve the lives of their countrymen their different contributions.

The inadequacy of motivation Essay Example for Free

The inadequacy of motivation Essay

Branding in the Automotive Industry

Branding in the Automotive Industry Marketing Branding Consumers Abstract This paper discusses what branding is; the key elements of branding; and the importance of branding in the automobile industry. As we all know, automobiles for some consumers are not just a mode of transport, but luxury status symbols. This paper considers the needs of consumers that must be taken into account while branding a brand. I have explored how branding if not done properly results in the failure of the brand and have discussed several failures of branding which helps in analyzing the mistakes committed by companies during branding. Along with this, I have also examined several success stories of automobile branding. Re-branding is another important issue in branding which I have considered in light of the automobile industry. This paper talks about re-branding and its importance in branding and in helping companies gain profit and increase their sales. Introduction Definition (quote from book) There is no concept as vital in the world of marketing and advertising today as â€Å"Branding†. Everyone uses the word in every conversation, there are countless self-proclaimed experts on the subject, executives want it, account managers plan it, strategies are formulated, money is spent, and advertising is done (Kapferer, 2000). However, in reality, very few people actually know and understand the meaning and context of the term â€Å"Branding†. The word brand, when used as a noun, can refer to a company name, a product name, or a unique identifier such as a logo or trademark. The concept of branding developed through the practices of craftsmen who wanted to place a mark or identifier on their work without detracting from the beauty of the piece. These craftsmen used their initials, a symbol, or another unique mark to identify their work and they usually put these marks in a low visibility place on the product. Not too long afterwards, high quality cattle and art became identifiable in consumers’ minds by particular symbols and marks (Aaker Joachimsthalaer, 2000). Consumers would actually seek out certain marks because they had associated those marks in their minds with tastier beef, higher quality pottery or furniture, sophisticated artwork, and overall better products. If the producer differentiated their product as superior in the mind of the consumer, then that producers mark or brand came to represent a superior product. The modern concept of branding grew out of the consumer packaged goods industry and today the process of branding has come t o include much more than just creating a way to identify a product or company. Branding today is used to create an emotional attachment on the part of the consumer to products and companies. Branding is the often subliminal process by which a business employs marketing strategies to get people to easily remember their products and services over competitors (DeChernatony, 1999). More so, it is applied psychology. Branding efforts create a feeling of involvement, a sense of higher quality, and an aura of intangible qualities that surround the brand name, mark, or symbol. Therefore a business, a product or any other service aimed at attracting customers can be successful if and only if it is branded properly; thus branding is an essential component of a business. A brand name holds a lot of importance for the consumers. Consumers purchase products by considering the brand name, quality associated with the brand as well as other brand affiliated perks. Branding is a process that is used by businesses to utilize marketing strategies to enhance their product or service image so that it is more readily recollected by the customer. Branding helps the product or service to make a favorable impact on the target customer while the branding concepts help in outlining the guidelines that should be followed during the branding process. Branding of any product and service should follow some constants that help in establishing a brand in the long run (Abratt, 1989). Branding helps an organization in attracting consumers and thereby increases its market share and hold. An organization should therefore, implement branding very carefully. Many a time organizations do not concentrate much on branding. In such cases, the brand can either become a success or fail miserably; but the probability of the brand being a failure is much higher. This success and failure of the brand depends on how the product is branded and how well the process is taken care of. Marketers engaged in brandi ng seek to develop or align the expectations behind the brand experience, creating the impression that a brand associated with a product or service has certain qualities or characteristics that make it special or unique. The importance of Branding in Marketing is discussed in the following sections. Branding Brands result directly from the market strategy as a consequence: segmentation and product differentiation (Kapferer, 2000). A brand should have its own specific point of view on the product category. Branding is a complex process which deals with the creation and development of a specific identity for a company, product, commodity, group, or person. It is carefully designed to present qualities that its creators believe will be attractive to the public, and it is meant to be developed and perpetuated for the long haul. An advertising campaign launches a product. Branding, when it’s done right, creates an institution. Branding brings about so many benefits (Balmer Gray, 2002). A brand is an end result. Branding is the process by which a brand comes into existence. A brand is many, many things, but it is never an accident. Brands can act as assets in times of recession or reduced business and profits. Such assets have in the past sustained companies in adversity; and all the e vidence suggests that, if they are managed properly and efficiently, they can continue to do so, now and in the future. Branding helps in making a brand name for organizations. If Branding is the creation and development of a personality—an identity— for a product or company, it is the result of work by a number of different professionals, all aiming at the same goal. While the roles of advertising and marketing have been well documented, the third prong within the Branding process, public relations, has largely been overlooked. For the most part, Branding requires the following three key components for proper execution (Pilch, 2007): Advertising:It’s a wonderful thing to create a unique, user-friendly brand that the public is sure to embrace. However, if the public doesn’t find out about the brand—and much of the public will find out through advertising—all that effort, time, and money will go to waste. The look and attitude of the advertising also help define the brand in the public’s mind. Marketing: In devising the personality of the brand and determining how it will be presented to the public, marketing, which is usually done in-house and through consultants, helps to create the entity that the brand will become. To sell a product, an organization needs to be clear in what it wants to sell. For example, a person owns the recipe for Oreo cookies, but if that person decided to sell the recipe and not the cookies, he or she would be making a very large marketing mistake (Johansson Hirano, 1999). Marketing is not just selling; it is to know what exactly to sell and how to sell it as part of a larger well thought and well formed plan. Public-relations: If advertising is the juggernaut of public attention, public-relations is the stealth bomber. Public-Relations generates publicity for the brand, helps solidify the public’s opinion of the brand, and defines the brand—all without being perceived by the public. Advertising is obvious, marketing is invisible, but public-relations is the most difficult of all things to be: subtle. It is also arguably the most valuable, indispensable part of the Branding process. Without public relations, it would be impossible to create a truly world-class brand, no matter what the budget or how exciting the product. Public-relations is absolutely essential to Branding. For a new brand to be successful, all three of the Branding components must be firing on all cylinders. They must be working in tandem, but they also have to succeed individually. Advertising In today’s business climate, even the most secure brands need to advertise. For example, McDonald’s sells billions and billions of hamburgers. However, McDonald’s does not cut back on its advertisements. In fact McDonald’s increases the number of advertisements every year. Nike is a well known company which sells sports wear. It is known for spending millions on celebrity endorsements for advertising. Its advertisements are legendary, and its logo is well known the world over, with people recognizing the brand instantly from seeing the Nike logo. A good advertising account executive will be involved in the birth of a brand, even if others have already decided on a good portion of the brand identity. How to present that identity is advertising’s job, in conjunction with public relations. The look of a television or print advertisement is as important as the message being delivered in print or dialogue. Quick edits, bright colors, extreme close-ups, a nd changing landscapes may appeal more to younger viewers, and will convey a different personality than golden sunsets, slow camera pans, and traditional storytelling (Keller, 1999). Loud music might be fine for a soft drink ad, but won’t work for a feminine hygiene product. If the product is intended to have a feminine attitude, a female singer will more likely achieve the goal than a male singer. But advertising isn’t just about creating TV commercials. Advertisements are about delivering the message to the public which has to be attracted to buy the product. The medium is the message. The programs during which the ad can be seen will make a statement about the personality of the product, as will the choice of publications in which print advertisements will run. If a product is supposed to be irreverent, young, up-to-date, and unconventional, ad buyers will probably be more successful in advertising during the commercial breaks of T.V. series such as Friends rather t han during news programs or documentaries.Each media outlet has as clearly defined a personality as its advertisers. In fact, the advertising often helps define the media outlet’s personality, and vice versa. The advertisements are purchased with a very careful eye on which programs appeal to the target audience. When a brand is new, it’s important the target audience be able to identify the brand, and identify withthe brand, very quickly. So after it’s decided what kind of brand identity is being introduced, and the target audience to which the brand is being marketed, creative advertising executives begin deciding what message to convey and how to convey it. Advertising doesn’t create the identity, but it does choose how to present the identity, and it certainly helps define the identity of the product, and, by extension, its users (McEnally DeChernatony, 1999). With a clever choice like that made for the Mentos advertisements, it expresses the adverti ser’s message very well. Advertisements however cannot do the job alone and they cannot determine what the image should be. All advertisements can do is to show the target audience what product they should buy and why they should buy it. The part of the process where the target audience is helped in determining the image of the product is accomplished through marketing. Marketing Before there can be a brand, there has to be a product. The bridge between product and recognizable brand is marketing. It is sometimes difficult for people outside the business to understand marketing, because they confuse it with advertising even though the two are totally different processes. Their goals are not the same, and their methods are totally different. They are performed by separate groups of specialists, and can often be at odds with one another until a compromise or alternative solution can be reached that satisfies both disciplines. If advertising is the way the public usually discovers a product, marketing determines what the public will discover. If the look and sound of advertising are important, the decisions made by marketing executives will determine the tone of the advertisements (Aaker, 1996). In other words, a product is assigned its personality mostly because of marketing. Based on the target audience for the product, marketing will determine which traits th at segment of the population are likely to find appealing, and will do its best to ascribe them to the product being marketed. For example, when Apple Computers were experiencing some sales difficulties a number of years ago, and co-founder Steve Jobs returned to guide the company, the iMac computer was the first product to be released by the â€Å"new† company. The personality of the product was very important. Not only did it have to remind loyal Apple users why they liked the computer to begin with, but it had to convince new users to try something that required a large amount of money and was going to look different to anything they had seen before. In fact, the future of the entire company hinged on the acceptance of the iMac, and if it was seen as too similar to IBM based PCs, it would be rejected by the loyal Apple following. If it came across as too different or too strange, the product would fail to expand Apple’s market share—which was dwindling at the time—and the company would be in very dire straits indeed. What the company did was to analyze the strong points of Apple and the iMac. It marketed the iMac as something new, something fun, and something that younger users who were only just beginning to use the internet would appreciate. Marketing executives made sure the iMac was presented as a young, innovative, smart, and easy way to enter the online world, something that American consumers were just beginning to do in large numbers at the time. So, before the product came out, there was already great anticipation. But once the iMac, considered a wildly revolutionary design at its inception, was unveiled, the focus was all on the product. It helped that the iMac looked different: Its colorful, all-in-one bulbous design was certainly a change from the beige boxes that had dominated the computer industry for years. Certainly, the iMac turned the fortunes of Apple Computers around. Apple increased its market share and sold millions of iMacs, and a company that appeared to be on the brink of extinction not long before was assured a solid foothold, if not a dominant position, in the home computer market. If the computer hadn’t worked well, if it hadn’t delivered on its promises, no marketing campaign would have been able to achieve the success of the iMac. What marketing does is to determine the proper audience for a product, and then deliver to that audience what it wants. The target demographic can be as narrow as 15-year-old boys living in the suburbs, or it can be literally anybody (Riley DeChernatony, 1998). That will depend on the product. But once the demographic is identified, marketing professionals analyze it, make sure the characteristics of that demographic are compatible with the product, and then emphasize the strengths of the product. Through focus groups, surveys, and other tools, market research helps determine what people want. Marketing is more the art of taking what al ready exists and making it more attractive to the public through positioning and branding techniques. It is a natural and easy mistake to confuse marketing with advertising. Advertising is what happens when marketing has already been done. The next area under discussion is public relations which also works with what marketing professionals have already done, but does different, less obvious things with it. Public Relations Many clients do not understand the difference between branding, public relations, advertising and marketing. In order to understand the role of public relations in branding, first we have to understand how public relations works. It is a business unlike any other, and its rules are very specific. Public relations can help create a brand, establish it, promote it, develop it, and keep it healthy, all without being detected by the general public. Most Executives prefer public relations to advertising mainly for the reason that a lot of branding programs of the organizations are usually based on third-party endorsement. It is much more credible and fast-acting than when you pay for advertisements. People often confuse public relations with publicity and the reason could be pretty simple. Public relations in actual fact refers to the craft of attracting publicity, and not publicity itself (Dolak, 2003). What public relations does is attract attention to the product through different medi ums of the media giving the product a wider audience and generating more publicity than a person working in public relations could reach individually. One problem, however, is that some businesses are wary of the press overall, and do not fully appreciate the boost and recognition that public relations can provide. The role of public relations is to combine what marketing and advertising do, and then use the information in different ways. Marketing determines the personality, or brand identity, being publicized (Gelder, 2002). Public relations professionals are given that information and are asked to find an appropriate media outlet to relay the message. For example, in the case of the iMac, Apple made sure (quite often by donation) that school systems around the country had iMac computers as soon as they were available. This helped familiarize very young computer users—possibly those who had never used a computer before—with Apple’s product first. This brillian t public relations move demonstrated that Apple had strong interests in education and a history of helping children. This gave consumers a very positive image of Apple. The move into schools also made sure that iMacs were perceived as unusual and innovative. Brand identity is the most vital part of the branding concept. With the wrong identity, even a perfect product can fail to become a brand. With the proper identity, one that has been crafted carefully and thoughtfully, a product can launch a brand and eventually become what every branding practitioner hopes for—a household name. Word of mouth, local newspapers, radio programs, and television news programs are the targets at the very beginning of the quest of a person working in public relations.Generally the most widely viewed television channels, most read newspapers, magazines and journals, not just nationally but world over, are the target of public relations. Before news of the new product, service, or personality can reach the media however, the public relations professional has to analyze the brand identity. Public relations professionals do make things up about these products; they find the newsworthy aspect or unique selling proposition of a company and its products and try to attract attention to that. In other words, Public-Relations is the art of telling the truth in the most positive light possible. It is as central a component of Branding as any other, and its importance is immeasurable. Branding in Automobiles Designing an automobile is an extremely difficult task. Automobiles are built and manufactured after much market research and field work about the product being designed and manufactured, the region in which the product has to be released, and many other factors which go into determining the successful launch of the product and the success of the product (Bouchenoire, 2003). Branding plays a very important role in the automobile industry. Branding an automobile is essential in order to make the product a success. Brands become icons due to successful Branding. Customers value certain products which they recognize and feel help to define them as a person for whatever reason. It may be because the brand symbolizes wealth and a high status and the person wishes to align themselves with a brand with such appeal. Customers would generally like to resemble any product they purchase with themselves (Kavounis, 2002). In the automobile industry, the executives and the designers have to be car eful with the design of the product with respect to the needs of the customers. Thorough research has to be carried out as to what customers want from the automobile and what customers need from the automobile and these factors are then taken into account when designing the automobile. Customers may have different needs depending on the region where the product has to be launched. In some regions consumers might like to have a smooth and luxurious automobile whereas in a different location, speed might be given preference over luxury. Marketing has to be done carefully so that all these factors are taken into account. The organization should target prospective buyers with a strategy that turns them into loyal customers. Loyalty plays a huge role in the success of the brand. For example, the Harley-Davidson Company which manufactures motor-bikes has a strong and loyal pool of customers which makes it a very strong brand. The fact that the company manufactures what can be argued to be some of the best motor-bikes available could be one of the main reasons for the success of the brand. However, there are many other companies which produce good and perhaps even better motor-bikes than Harley-Davidson, but it is the fact that Harley-Davidson was successful in creating such a strong brand name that demanded loyalty from its customers that enabled it to create a large pool of returning customers. In August 2003, Milwaukee, Wisconsin (United States of America), celebrated the hundredth birthday of Harley-Davidson (Gunelius, 2007). The whole city was converted into a biker-party zone for three consecutive days. Over one hundred thousand people attended the party riding their Harley-Davidson bikes. Also Harle y-Davidson aficionados from over forty-seven different companies attended the party. This reflects the strength of the brand and goes on to point out how important it is to attract the loyalty of the customers in order to make a brand successful. It is widely known that brands have a remarkable ability to impact the way customers perceive a product. Customers and ordinary people do not just look at the product; they interconnect the brand and the product together. The way the customers perceive the product is totally shaped and determined by the brand itself. Therefore, it is a necessity that the brand projects itself in a way to attract consumers. The presence of a well recognized brand determines the way the target audience view the product. Here is a hypothetical example of Mercedes deciding to release a car: Since Mercedes is a highly recognized brand, the car being released will almost certainly automatically be viewed as a high quality, exclusive and expensive product. In order to make a brand, branding is compulsory. Many people unfamiliar with the long process of good branding may consider it to be easy however, for every successful brand, there are dozens of brands which have either come close to being a success or h ave been total failures. Brands such as Mercedes, General Motors (GM) and Toyota have been huge successes however; several big names like Daewoo Motors and ValuJet have failed in some areas or have disappeared altogether. Daewoo Motors, once a leading brand in the automobile industry, could not retain its customer base and customer loyalty as it had implemented some bad branding strategies which made it lose its brand value. As a result, Daewoo Motors had to close down several of its factories and offices due to the losses it sustained. Essentials of Branding Branding does not just involve identifying the needs of customers, but also certain factors which are useful in attracting customers. These essential factors are: Name: The name of the company can play an important role. A great name is like extra octane in a brand. A bad, boring, or sound-alike name will not necessarily kill a brands chances for success however in most cases it â€Å"dramatically dilutes the brand equity and potency† (Aaker, 1996). The naming of a brand also depends on the customers’ taste and liking as well as the region in which the product is going to be released along with the people living in that particular region. Naming can also be done by taking potential global consumers into consideration. Logo: The Logo of a company plays a huge role in determining the strength of the brand. Any customer relates a product to a brand through its logo. The logo creates a big impact on the way the products are perceived. When a customer sees the â€Å"four circles† of the Audi, the â€Å"horse† of the Ferrari, the â€Å"checkered flag† of the BMW, he or she associates the values of that brand with the logo. Logos along with the names, contribute largely in determining the strength of the brand. Branding Successes A critical element of predictive loyalty metrics is their ability to measure the direction and velocity of consumer values 12-18 months in advance (Stephan, 1997). With that in mind, here are the key trends that determine the difference between the success and failure of brands. An emphasis on â€Å"engagement†: Inserting itself between traditional marketing activities and an increasing demand for return on investment assessments, engagement is the Holy Grail for marketers and advertisers (Assael, 1995). Defined as the outcome of advertising and marketing activities that substantively increases a brands strength in the eyes of the consumers (and actually predicts sales and profitability), engagement is used more and more to allocate marketing budgets. The joint task forces from the Association of National Advertisers (ANA), the Advertising Research Foundation (ARF), the American Association of Advertising Agencies (AAAA), and the American Marketing Association (AMA) provide some degree of engagement meaning and metrics. Using technology to better meet consumer expectations: Consumer expectations in all categories will continue to grow if technology is used properly to attract the attention of the customers (King, 1989). Expectations have increased more than twenty six percent in the past five years while brands have kept up with these expectations by only eight percent. Marketers in general rely upon websites and high-tech capabilities to accommodate these values and differentiate themselves from the competition. More branded entertainment: Popular culture, with its rabid consumption of music and technology, has to be the main viewpoint of the brand leaders as a method for customizing entertainment and selling products. For instance, music-related paraphernalia such as T-shirts, posters, and artist-related merchandise infringe more on the dominance of bricks-and mortar retail. Harley-Davidson The iconic American motorcycle sustains a proud history, enduring product quality and a high price point. In the face of increased competition in 1987, Harley sent a management team to Japan to learn about superior production techniques. This is a branding technique used by the Harley-Davidson team to produce a super-quality bike which could appeal to a large number of customers across the world. Though today’s median customer is fifty five years old, many people recognize the brand and think it personifies the outlaw sensibilities, the romance of the open road, and the American Dream of unbridled freedom. However, numerous brand extensions and licenses, many of them down market, i.e. cigarettes and clocks, have kept Harley in the middle levels of the luxury category. Even though Harley is treated as a mid-luxury bike, many consumers rich or poor align the bike’s related attributes with their own character. Harley-Davidson was able to attract the custome rs in that aspect and hence, it went on to become one of the most renowned brand names in the history of motor-bike companies. Another such vehicle is the Hummer: a multi-terrain vehicle which gained popularity within a very short space of time. Hummer is a classic instance of brand hijacking, where consumers attach attributes to a product that its manufacturer never intended. The Humvee originated as a government contract vehicle, designed for the military. Survivalists, conservatives, and yuppies adopted it as their signature icon vehicle, with some cachet attached to its million dollar price tag. It has since become the car of choice for gangster rappers and generally a very popular status symbol. After unexpected market demand, Hummer – an Indiana-based division of GM- recently introduced two low-cost, downsized models in the hundred thousand dollars range, thus moving the brand below its prior designation as premium luxury. This led it to become a huge hit amongst youngsters. For a brand to be successful, it requires branding to be done in an effective manner. Initial surveys must be carried out to find how a product can be advertised. Surveys consist of finding out the expectations of the target market. The design requirements of the vehicle, with respect to the customers must be analysed thoroughly (Fourner Yao, 1977). Branding also requires an organization to learn from previous mistakes; mistakes of not just that organization, but also of the other organizations. Branding Failures Several brands have failed due to the implementation of improper branding strategies for certain automobiles. These strategies intended to improve the image held by customers of the brand failed despite many of the vehicles being arguably better than those of some of the most prominent brands. Cadillac Motors, which later became a division of General Motors, dates from the early days of mass-produced automobiles (Wreden, 2003). It is the oldest surviving American luxury car brand. Once a synonym for the highest quality in vehicles, by the 1950s the brand had become the favorite of Texan oil millionaires, Arab potentates and Elvis Presley, who habitually gave them away by the dozens to his entourage. Cadillac began to lose market share in the seventies with increased competition from Ford’s Lincoln division, and the introduction of other luxury vehicles –primarily of Japanese manufacture who marketed to a younger, newly-affluent demographic. Cadillac unsuccessfully respo nded by releasing a downsized model, the Cimarron, 1982-88, driving brand perception lower. Today, Cadillac is perceived as a retiree’s car, while it retains some small segment of the limousine business. The branding technique they adopted was to reduce the size of the vehicles. However, the price and the basic design did not change. Due to this, most people never opted for this kind of vehicle; the younger demographic especially never bought this type of a car. Many new vehicles had been released by other brands which were more stylish in design and looks thereby attracting more customers to buy their brands whereas Cadillac never concentrated on the marketing and branding strategies and continued with their traditional car designs. Even reducing the price ranges did not bring about any change in the fortunes of Cadillac. Therefore, Cadillac became the retiree’s brand. Branding Failures can occur from brand extensions. Extending a brand refers to adding the brand to o ther products. If an organization manufacturing cars starts selling T-Shirts and other stuff under its brand name, the organization is extending its brand (Broniarczyk Joseph, 1994). Extensions might involve changing the design structure, adding n