Footwear Industry Analysis Essay

When you wake up and get dressed every morning, one of the first decisions you make is what shoes you will wear that day. Depending on the weather and the level of professionalism you are perceived to demonstrate, you make your decision. The footwear industry is a large and ever changing industry that caters to the needs of everyone. Although in some parts of the world people are lucky to have one pair of shoes, many people, including myself, have somewhere around 50-100 pairs, each serving a unique purpose. Recently, market trends have shown that the global footwear industry has grown at an average rate of 4.4%, and is expected to continue this growth well into the future. The footwear industry is segmented into four different geographic regions, Americas, Europe, Asia-Pacific and Middle East & Africa. The Americas account for 38.2% of the industry, Europe 38.1%, Asia-Pacific 19.7, and Middle East & Africa only 4% combined. This shows that the majority of the revenue for the market is generated in the Americas and Europe combined. The market distribution ranges from clothing, footwear and sportswear retailers, department stores, hypermarket, supermarket and discounters as well as other channels. The five forces driving competition in the global footwear industry are buyer power, supplier power, new entrants, substitutes, and the degree of rivalry. Although the industry is very large, it is dominated by intense rivalry between large retail groups. Since footwear is considered a necessity among most humans, the overall sales volumes are generally high, reducing buyer power. The majority of the footwear industry is manufactured in low-cost areas (usually South-East Asia); many other manufacturers can compete effectively within the market. Since the fixed costs for retail operations are low, the threat of new entrants are rather high, however many existing firms have significant economies of scale therefore threatening the growth of any new entrants. An important driving force of the footwear industry is buyer power. Although the high volume of sales in the footwear industry reduce buyer power by a large volume, buyers still have some power. Mainly buyer independence, low-cost s witching, price sensitivity, and tendency to switch, product dispensability, and undifferentiated products drive buyer power. There is a  high degree of differentiation within the market since footwear ranges from fashion, athletic, and fully functional industries. This allows each sub-industry to target each individual on a different level, which therefore reduces buyer-switching power between brands, since each brand holds different features from one another. Altogether, buyer power is considered moderate in the footwear industry. On the other hand, supplier power of the footwear industry is a major driving force as well. Major factors of the supplier power include differentiated input, importance of quality/cost, no substitute inputs, player independence, supplier size and switching costs. Since the majority of the footwear industry is manufactured in low-cost locations, many other locations are unable to compete in the market. Therefore causing these locations to offer highly differentiated products (high end designers and specialty products). Due to the high number of low-cost manufacturers, switchin g is increased and therefore supplier power decreases. Forward integration is also diminished since there are many well established brands within the industry. Altogether supplier power is also considered moderate in the footwear industry as well. Since fixed costs are low, the threat of new entrants is fairly high. However, since there are many well-established retail groups that have significant economies of scale, new entrants can rarely expand. The expansion of the online selling community can serve as a threat to new entrants due to the lack of knowledge the customer has about the company or product, on the other hand this is a great opportunity for growth and expansion of larger more well known companies. Other than a few specialty products, brand recognition in the overall industry is relatively low, which enhances the strength of new entrants. Combined with the low cost of manufacturing, the threat of new entrants in the footwear industry is considered strong. Another force that drives the footwear industry is the threat of subst itutes. A few factors that influence the threat of substitutes in the industry are beneficial alternatives, cheap alternatives and most importantly the low cost switching rate. Since footwear is considered a necessity, the threat of substitutes is relatively low. In less developed regions, such as the Middle East & Africa, consumers are likely to wear secondhand shoes and repair ones that they already own, therefore restrict sales in certain areas. Between the sub-industries there is a fair amount of substitutions, but the overall  industry cannot necessarily be substituted. The final driving force considered in the footwear industry is the degree of rivalry. Rivalry amongst competitors in the industry is driven by competitor size, ease of expansion, high exit barriers, lack of diversity, low switching costs, low fixed costs, the number of players as well as the similarity of these players, storage costs, undifferentiated products and zero sum game. Once again, the footwear industry is mainly composed of large retail groups of which posses a strong sense of rivalry. The low fixed costs allow smaller companies to exists within the industry and allows for expansion of output. In general, the rivalry between footwear retailers is considered mo derate. In conclusion, the five driving forces of the footwear industry do not have a significant power to overtake the industry itself, since in the end the industry is considered a necessity. The footwear industry is showing upwards trends of growth and expansion in the global perspective, and does not show signs of slowing down anytime soon. Although the threat of new entrants is fairly high, the expansion of the online community has supported the growth of established and well-known brands that exist today. There is not a real threat of substitutes for the industry since it is in fact a necessity, so the industry will always be there. Since many consumers have different preferences, the industry will continue to differentiate itself to better fit each target market. There will always be room for growth in this industry and overall it is a well-established and important industry to the global economy. Works Cited â€Å"Global Footwear Industry Profile.† Footwear Industry Profile: Global (2014): 1-29. Business Source Complete. Web. 29 Sept. 2014. Schmitz, Hubert. â€Å"Learning And Earning In Global Garment And Footwear Chains.† European Journal Of Development Research 18.4 (2006): 546-571. Academic Search Complete. Web. 29 Sept. 2014.

The Importance Of Business In Australia Commerce Essay

Business is the back bone of the Australian economic system ; there are several things that concerns do that are of critical importance to Australia as a state. â€Å" Business supports the development and usage of engineering † by purchasing new equipment which provides companies like: Apple or Mac with gross to pay for employees that research and develop, every bit good as the necessary machinery and equipment to develop modern engineerings. Businesss besides sell the merchandise which allows clients to utilize newer engineering, if shops like Dick Smith ‘s did n't sell IPods or Iphones clients would n't be able to obtain those points. â€Å" Businesses besides provide Australians with employment † , without concerns most Australians would n't do any money, and non be able to supply for their households. â€Å" Businesses besides feed the Australian economic system † through revenue enhancements that they have to pay to the authorities, every bit good as the investings these concerns, a concern creates money which goes around a community but they besides buy and sell merchandises which all support communities.Internal Influence and Impact on Australian BusinessAn internal influence is an influence that is made by the concern itself, they relate to factors within the concern that will impact its operation. All these influences impact in different ways and because they are brought on by the company it means that they may be able to halt the influence if it is damaging to the concern. Each different influence has different impacts and the influences are ; Product, Location, Management, Resource Management, and Business Culture.MerchandiseThe internal influence of merchandise is the ; existent goods or services produce by a concern or company, these goods or services decide many factors for a concern, if the size of the merchandise is reasonably big so the company will necessitate more infinite to be able to hive away the merchandise th erefore increasing the physical size of the concern. The merchandise will reflect the concern, the bigger assortment or scope of merchandises produced the bigger impact the merchandise will do. If the concern buys or produces more than it sells the net income border will diminish, if the merchandise is non suited to the concerns clients the concern will endure. I.e. Harvey Norman bought/produced several thousand computers/laptops ECT. They did n't sell and so Harvey Norman ‘s net income border decreased.LocationHas been said to be the most of import of all internal influences, there is a simple equation â€Å" Prime Location is= Customer Convenience + Visibility. † There are several separate factors of location ; Cost, Visibility, Proximity to clients every bit good as providers and support services. So fundamentally if it ‘s non easy and efficient for clients to travel to a concern that concern will non acquire many clients, location can besides do a concern beca use if a concern is positioned in a great location i.e. near the ground tackle of a shopping Centre, they would bring forth more clients.Resource InfluenceThere are four chief resources available to concern ; human, employees of a concern, Information, Market research the cognition needed to run the concern, Physical, equipment/machinery/raw stuff and Financial, financess the company uses to pay revenue enhancements or other debts. Without proper resource direction a company would neglect i.e. When Vodafone or the Commonwealth bank faced a machinery bug they lost capital.ManagementIn recent times due to engineering and the current planetary fiscal issues have been â€Å" flattening † this means that the degrees of direction have been reduced, these concern have more control over their concern. There are nevertheless some mistakes for illustration, because there are fewer mangers/employees this means that those directors have more control and if one of these directors make a e rror it has a greater impact.Business CultureThe values, thoughts, beliefs and outlooks of a concern, these can be through governmental policy or merely the general dress-code of the staff. Through concern civilization the manner people work is changed, and if there is a negative civilization this will bring forth workers who are un-satisfied which means failure for the concern.External Influences and Impact on Australian BusinessThe external influences on concern are influences that are either wholly out or are of minimum control of the concern. These impacts are more sever to the concern than internal influences because the concern can non alter the influence they can merely alter the concern itself to accommodate the influence i.e. Taxes. There are many different influences and they all impact the concern in different ways and they are: Economic, Financial Geographic, Social, Legal, Political, Institutional, Technological, Competitive state of affairs, and Markets.EconomicThe eco nomic sciences of Australia are a cyclical procedure intending that they go through â€Å" Boom † periods, intending a clip where concern proprietors costumiers are confident, which in bend means more purchasing which provenders and grows the economic system and â€Å" Flops † besides known as a recession this is when there is low costumier assurance so there is less money in concerns intending, less employment which slants the growing of the economic system. The economic system has obvious impacts on concern: when there is a roar there is money which develops the concern, and when there is a flop there is no money which mean the concern fails to run into revenue enhancements and debts ect. So the company fails and may prevent.Fiscal InfluenceThe deregulating of the Australian fiscal system has lead to flexibleness within the fiscal sector. It means that there is a wider scope of competition, and concerns no longer necessitate to remain domesticated to their ain commun ities, this is due to engineering and Globalisation.Geographic InfluenceThis has an tremendous impact on Australian concern, the fact that Australia is located within the Asia-Pacific part every bit good as the economic growing of those states i.e. China. This is a challenge for concerns because there is a stronger competition. And besides provides chances for concerns to develop, every bit good as the nose count along with other population studies which allow for concerns to develop and bring forth goods that are suited for that country, the negative is that concerns have to pass a vast of money to alter, the aging population is an illustration, concerns will hold to accommodate to better suit that population.Social InfluencesThe populace is invariably altering in relation to gustatory sensations, manners and civilization. When a concern can alter to accommodate these gustatory sensations it makes an increased net income but concerns that do n't alter run the hazard of going predat ed and lose clients.Legal InfluencesThese are ordinances and policies that the authorities put frontward and they have monolithic impacts on the concern. A concern is expected to stay by all these Torahs and ordinances, but these affect the sum of money a company makes, which in bend affects how good it runs.Political InfluencesWhen there are large political alterations concern assurance every bit good as uncertainness may lift or fall, governmental issues affect concerns because they can present revenue enhancements, an illustration would be the debut of the Carbon Tax, which was made in response to unfavorable judgment over Australian policy this will set strive on bigger companies. But they can besides be good for a concern ; an illustration would be deregulating which is the remotion of policies.Institutional InfluencesThere are three chief institutional influences and they are ; authorities, regulative organic structures and other. The authorities introduces ordinances, the org anic structures monitor the concern and others affect concerns like authorities.Technological InfluenceWith new engineerings comes a new manner for clients to shop and for concerns to sell, a concern can use assorted engineerings like the cyberspace to air at that place merchandise every bit good as sell their merchandises over the cyberspace which entreaties to newer clients, it besides allows concerns to pass on to their clients quicker. Technology can besides take away from concerns, for case Borders which is a book store, is confronting trouble because clients are now purchasing books off the cyberspace because it is cheaper, this means that Borders will now hold to shut some store and faces a hard hereafter.Competitive Situation InfluencesCompetition between two shops is a general happening ; they can profit the client through cheaper monetary values and better gross revenues every bit good as the concern through the turning client to the concern. Each company fights to go the leader which is called sustainable competitory advantage, the changing scope of rivals determines how the concern will bring forth and sell their merchandise.Changes in Markets InfluenceCapital can now travel through states, it is now easier for concerns to purchase abroad shares/businesses, this frees up concerns, in bend the concern grows. Despite this growing there is an instability which was made apparent during the GFC ; there is now a monolithic move for the demand of skilled workers, i.e. the addition of demand for mineworkers due to the turning excavation sector. There has besides been monolithic growing in consumer markets, in the value of universe trade this was brought on through engineering which made it easier to pass on.DecisionIn decision, an external influence is one that is out of the concerns control whilst an internal influence is associating to a concern. They are both negative and positive, because they help the concern to develop and turn the concern every bit good as let the concern to pass on at an international degree, but they can be negative because they take off from Australian economic system every bit good as Australian concerns losing money to international concerns. As in the past and as what will be in the hereafter, internal influences like merchandise, direction resource direction ECT. And external influences like engineering, political influences, geographic ECT. Will ever impact on concern, because the concern will hold to alter to accommodate the issue, if there are technological promotions the concern must alter to accommodate that. If a merchandise is n't selling they must bring forth a new merchandise that will appeal to clients.

A Critical Analysis on William Blake Essay

As romanticism flourished in Europe in the late eighteenth and early nineteenth century in European culture one of the figures that stood foremost was William Blake. A poet, an engraver-putting it simply, an artist, many have raised an eyebrow with his lifestyle and works. Being a lyric poet, a visionary and even a mystic at times people have come to doubt his state of mind, whether or not he truly was an artist or simply insane. Wordsworth, for example, commented that there â€Å"is no doubt that this poor man was mad, but there is something in his madness which interests me more than the sanity of Lord Byron and Walter Scott† and John Ruskin similarly felt that Blake’s work was â€Å"diseased and wild†, even if his mind was â€Å"great and wise(Dover,1998). Looking into Blake’s background, we find that he lived an impoverished life in what we could say, was almost absolute seclusion. His interest in outside ideas rested on being able to refute them. Blake’s seclusion was not simply limited to isolation from other beings, it was also an isolation of the mind; which has lead to many great works which differ in style. Blake’s writings have ranged from lyrical such as his Auguries of Innocence (Erdman and Bloom, 1965) as seen: To see a world in a grain of sand And heaven in a wild flower Hold infinity in the palm of your hand And eternity in an hour. through highly elaborate apocalyptic and visionary . He purposely wrote in the manner of the Hebrew prophets and apocalyptic writers. See more: how to write a critical analysis essay step by step He envisioned his works as expressions of prophecy, following in the footsteps (or, more precisely stepping into the shoes) of Elijah and Milton. In fact, he clearly believed himself to be the living embodiment of the spirit of Milton (Gastfield, 2007). On other occasions, Blake’s way of writing shifted to a highly speculative and paradoxical view which is very much evident in his The marriage of Heaven and Hell (Erdman and Bloom, 1965) where he writes: â€Å"If the doors of perception were cleansed everything would appear to man as it is, infinite. â€Å" This also particularly expressed his rebellion against the established values during this era. Blake accepted nothing and had a yearning so deep, for all that is intangible and unbounded to man under the dominion of God, matter, and reason (Kazin,1997). He was a man who had all the divergence of human existence in his hands, and he never forgot that it is the role of man to be able to find a solution for them. Although his contemporaries may have thought him as insane and having a diseased mind, William Blake was far ahead of his time being a visionary. A non conformist who embraced radical thinking, his works have influenced the lives of a great number of people, even being acclaimed by the underground movement. Having such great talent, and having so many ideas go through his mind, his works were merely an expression of the world that he lived in. A mind which privileged imagination over reason; and believed that ideal forms should be created not by which our eyes allow us to see but by that which our mind allows us to see. It is indeed only through the mind of a genius that such great works could be produced. REFERENCES Dover, Richard. â€Å"William Blake and English Poetry† Willaim Blake: A Helpfile 21October 1998 North East Wales Institute, K. 12 September 2007 Erdman, David and Bloom, Harold. The Complete Poetry and Prose of William Blake. Berkley: UC Press, 1965 Gastfield, Gail. â€Å"William Blake† The William Blake Page, 2007, The William Blake Page 12 September 2007 Kazin, Alfred. â€Å"AN INTRODUCTION TO WILLIAM BLAKE† 4 July 2007. Multi Media Library. 12 September 2007

Problems in managing retention and employee absenteeism by HR Managers Essay

Problems in managing retention and employee absenteeism by HR Managers - Essay Example One man leaving the organization can generate insecurity and anxiety at the workplace and can leave behind a situation of low morality, apprehensions and anxiety. It accounts for one of the largest costs that employers need to bear today. Besides losing out on a crucial talent which is valued in the organization, the organization is also likely to suffer from the loss of business reputation and image in the market. This could not only act a catalyst in losing out on the potential talents in the industry but the firm can also appear as an unattractive employer to work with. The spoil of reputation and image can prove to be extremely damaging for the business’s performance and productivity in the market. Employers have been seen to be increasing awareness about the problem. They have been redesigning their policies and practices required for laying the foundation of a productive and satisfied workplace. However, before implementing strategies, a complete and thorough analysis of the potential causes and reasons for turnover must be analyzed. The project seeks to identify the concerns facing HR managers in organizations in trying to retention employees and reduce absenteeism at the workplace. On the grounds of potential concerns for the employer, the project seeks to devise strategies for addressing these problems. Problems in managing retention and employee absenteeism by HR Managers Organizations make a lot of investments on employees in the form of induction and training programs, developmental programs, maintenance and retention programs in the organization. ... Thus, researchers have focussed on the need for understanding turnovers more specifically; the sources which determine the turnover process, their effects and the strategies that managers can put to use to minimize turnovers in the organization. With the expanding aspect of globalization, organizations are increasingly required to develop and generate such tangible products and services which are based on the strategies created by employees. According to Meaghan et al. (2002), these employees are of great critical importance for the organization as their value to the organization is necessarily intangible and cannot be easily replicated. Thus Abbasi et al. (2000) considers it essential for organizations to regard employees as major contributors towards the achievement of organizational goals and objectives. Managers must necessarily control turnover rates for the sake of organizational success. The major literatures on turnovers are thus concentrated on three main areas, namely, sour ces of turnovers, effects of employee turnovers and strategies for minimizing or eliminating turnovers (Ongori, 2007, p.1). Researchers like Bluedorn, 1982; Kalliath and Beck, (2001) have seeked to understand the factors which determine individual’s intentions to quit a job. They have attempted to investigate the possible antecedents of intentions which lead people to quit. Till date there has been very little consistency in their findings from these researches. Thus there can be numerous reasons why people can switch over from one organization to another. Some of the most probable reasons found by Firth et al. (2004), which managers have to

Religious-Discrimination Claims on the Rise Article

Religious-Discrimination Claims on the Rise - Article Example Managers are torn between respecting strict religious doctrines observed by employees and balancing between codes of dressings as envisaged in the firm’s organizational culture. The continued intermixing of work and faith creates a complex scenario for managers. The situation is worse when employees are expected to perform their duties that contradict with their faiths. For instance, transportation companies are finding it difficult to have Muslim and some Christians drivers transport alcohol and other products that contradict their faith. One of the factors that have been said to lead to employees’ increased advocacy for their rights is increased immigrants in the country. As people sharing a similar faith increase, they gain power and courage to sanction managers to respect their religious rights in organizations. This explains the doubling of religious discrimination cases in the last 15 years, as reported by the Equal Employment Opportunity Commission. However, cons idering that most religious discrimination cases are brought by immigrants, the reported cases are way below other discriminations based on age and sex. The low figures may also be explained from the view that most people are afraid of negative publicity and losing their jobs. Employees in such a case will carry out their duties to maintain their careers. On the same, note most reported cases involve the code of dressing and objection to carrying out duties that contradict with one’s faith of allegiance, compared to a case that involve refusal to observe worship days. This is because organizations do try to observe days of worship for different employees, though the code of dressing affects the company’s looks to its clients, and refusals to carry out allocated duties may imply absconding from duties. For instance, a Muslim faithful expected to transport alcohol from one point to the other is deemed by the company to have absconded from duty if he/she refuses to comply with such orders. This is the reason behind increased cases of religious discrimination reported to the EEOC. Federal court rulings have increased managers’ dilemmas as they have interpreted the law against discrimination in favor of the complainant, requiring companies to pay fines for not respecting people‘s beliefs. For instance, Abercrombie was required to pay a $71000 fine for refusing to hire two women wearing a hijab. To the company, such hijab were against their culture but to the federal courts, the company discriminated against the two women. This has added to the precarious situation that most managers face today. However, though EECO has tried to minimize such cases by talking to companies about the right to observe religious beliefs, companies have found a loophole to win these cases. Abercrombie got a reprieve from the Federal Appeals Court, which observed that the complainants had not indicated in writing that the head scarfs were of religious significan ce. Therefore, the company had not discriminated against the two. Therefore, the main requirement for such employees to get the right to exercise their religion is to request for accommodation, which the company would consider granting or not based on written submissions. Though the Civil Right Act of 1964 requires that employees accommodate employees from different faiths unless such accommodation may lead to hardships, the act is vague in the description of hardships. Consequently, it is upon the company to advance enough

X-ray Fluorescence Essay Example | Topics and Well Written Essays - 1500 words

X-ray Fluorescence - Essay Example J. Moseley number elements in 1913 through the observation of K-line transitions as observed in X-ray spectrum. This formed the basis of element identification through X-ray fluorescence spectroscopy by considering the relationship between the atomic number and the frequency. X-Ray fluorescence, XRF refers to the emission of characteristic secondary, also referred to as fluorescent X-rays by bombarding a material with X-rays at high energy or gamma rays so that the material gets excited. The wavelength of X-rays range between 50 and 100 A related to energy in the relationship: E = h? where h is Planck constant, 6.62 * 10-24 and ? is the frequency in Hertz. High energy X-rays would be required for XRF as the soft X-rays get absorbed by the target element, with the absorption edges depending on ionisation energies of the respective electrons, unique to each element. While the energy dispersive XRF, EDXRF methodology detects all elements from Na through to U, the wavelength dispersive X RF, WDXRF detects down to Be (Shackley 34). How XRF Works When the atoms of the target material absorb the high energy photons from the X-rays or gamma-rays, the electrons at the inner shell would be ejected from the atom transforming them to photoelectrons. As a result, the atom would be left at an excited state having a vacancy in its inner shell. The outer shell electrons would then fall into this resultant vacancy in the process emitting photons whose energy equals the difference in energy between the two states. It would be appreciated that each element has its unique energy level set, implying that each element would emit characteristic pattern of X-rays unique to itself which Sharma (527) refers to as characteristic X-rays. With increase in the concentration of the corresponding element, there would also be an increase in the X-ray intensity. This phenomenon also applies in the quantitative analysis of elements through the production of optical emission spectra. With characte ristic X-rays resulting from transition between the energy levels in an atom, the electrons that transition from energy level Ei to Ej would emit X-rays with energy Ex = Ei – Ej. With each element having unique atomic energy level set, a unique X-rays set would be emitted characteristic of the element (Sharma 526). Considering Bohr’s atomic model (see fig. 1), with atomic levels designated as K, L, M and so forth, each with additional sub-shells, a transition between these shells would result in the emission of characteristic X-rays. Fig. 1. Bohr’s atomic model from Sharma (527) As such, M X-ray would result from transition to M shell, so would K X-ray be a result of transition to K shell. K?1 X-ray would result from an electron dropping from M3 shell to fill in a vacancy in the K shell (see fig. 2). The emitted X-ray would have energy EX-ray = EK – EM3. Figure 2: X-ray line labelling from Bounakhla and Tahri (12) Sources According to Bounakhla and Tahri (21), radioisotopes provide the simplest source for configuration since one selects a source that emits X-rays slightly above the target element’s absorption edge energy. They have found wide application due to their stability and smallness in size in the context where monochromatic and continuous sources would be required. It serves well with regard to ruggedness, reliability, simplicity and in the consideration of cost of equipment. For safety, emissions would be limited to approximately 107 photons. The activity would be described in terms of disintegration rates of the radioisotopes where this activity would decrease from initial activity, A0 to final activity At for a duration of time, t. At = A0e(-0.693t/T?) where T? is the

POL2000 W10 ASSIGNMENT & POL2000 W11 ASSIGNMENT Coursework

POL2000 W10 ASSIGNMENT & POL2000 W11 ASSIGNMENT - Coursework Example For public administrators, as well as public figures, the legal tests devised to restrict defamation actions are particularly inflexible. One time, tabloid publishers, along with editors, took substantial care concerning what they put in writing to steer clear of government prosecution of court cases by people for libel-published slander or phony statements. In the present day, because of steadily rising constitutional principles, it has turned out to be harder to win a defamation suit against a tabloid or a magazine. Rouse a violent act. Fighting words refer to words, which by their actual nature inflict damage on people to whom these words are spoken to or provoked so that they can act violently. Fighting statements were held as constitutionally defenseless since their very declaration may inflict harm or have a propensity to provoke an immediate violation of peace. That the utterances are abusive, unpleasant, and wounding or that the words create annoyance, alarm, or bitterness is not adequate. Therefore, a four-letter statement by an individual wearing a sweatshirt was not evaluated as a fighting declaration within the constitutional logic, even if it was hateful and angered a number of people. The utterance was not meant for any person, and people who were insulted can look away (Magleby, Light, & Nemacheck, 2011, pp. 410). The regime’s power to obtain private property so that it can utilize it publicly; the United States Constitution offers countrywide and state administrations this authority and needs them to give just reparation of so taken. Federal policies, which offer fresh benefits to every national, are known as distributive policies. National parks, the expressway system, educational backing, national defense, as well as Social Security, are known to be distributive. They assist all groupings at various levels, whether wealthy or poor (Magleby, Light, & Nemacheck, 2011, pp. 460-461). In contrast, national policies, which take resources

Globalisation Essay Example | Topics and Well Written Essays - 1000 words - 5

Globalisation - Essay Example The terms became prominent during the 1990s with the end of the Soviet Union Cold war. This is a major change which is steady and is one which includes complete integration of various countries. Globalisation refers to the interaction among different countries in order to work together to develop the global economy. Here there is generally an integration of economies and societies across the world. Globalisation is an opportunity that opens us many different areas for more interaction among people across the world (Kose, 2003). In terms of social as well as business activities, globalisation opens up opportunities to allow better communication and interaction without the issue of locations or borders. Stephen Gill explains globalisation to be a method which helps in reducing the costs by means of transaction and Trans – border movements of goods as well as capital and other factors of production. Guy Brianbant has however explained globalisation to be a process which includes a number of different factors like the improvement of communication, financial markets, and also internationalisation of the companies and growth of the multinational companies along with better mobility of people and factors like capital, data, goods and ideas. He has however also taken into account the negative aspects of globalisation i.e. higher mobility of infections, diseases and pollution (Mooney & Evans, 2007). This provides an overall and well rounded explanation of the process of globalisation and takes into account all perspectives of globalisation. Globalisation as has been discussed has impacted almost every country in the world, either positively or negatively. Here in the case of UAE, the country has been of interest and the collaboration between the country and other international locations has played a major role in the development of the country (Patapan, 2007). The Government of

Balanced Scorecard for Banagas Essay Example | Topics and Well Written Essays - 4000 words

Balanced Scorecard for Banagas - Essay Example From this report it is clear that  Balanced Scorecard was created in 1992 by Robert S. Kaplan and David Norton. It is a method for measuring a company's activities in terms of its vision and strategies giving managers a comprehensive view of the performance of a business. Generally, Balanced Scorecard can be characterized as a strategic management system that forces managers to focus on the important performance metrics that drive success. It balances a financial perspective with customer, internal process, and learning & growth perspective.As the report highlights Balanced Scorecard from a financial perspective measures reflecting financial performance, for example number of debtors, cash flow or return on investment. The financial performance of an organization is fundamental to its success. It should be noticed that the financial perspective of Balanced Scorecard usually refers to the estimation and evaluation of the figures revealed in the company’s accounts (trying to l ocate the firm’s current performance) as they can analyzed and presented using the common financial analysis practices.  From a Business Process Perspective, Balanced Scorecard measures the reflection of the performance of key business processes, for example the time spent prospecting, number of units that required rework or process cost.  The evaluation of the firm’s strategy and aims – as part of the specific area of Balanced Scorecard analysis and implementation – has to be regarded as a challenging task.

Social Networks and Reputation Management Essay

Social Networks and Reputation Management - Essay Example Besides, people are also concerned about the self image they project on the online portals. Particularly in case of celebrities like Paris Hilton, their social network accounts are accessible to a large number of people (Andrzejczyk 236). People are mostly interested in knowing about the personal life details of such celebrities. So such high profile people must be careful about what they post on the social networks. Studies have found that younger people are often more careful about maintaining their privacy on the internet (Andrzejczyk 236). One reason for this is that young people spend more time on social networks and have greater experience with them. The second reason is that young people do care about the impact their online information could have on their career. The recent research has also shown that an increasing number of employers are getting more interested in knowing about the prospective candidates from social networks (Andrzejczyk 236). More and more companies are en couraging their HR departments to engage in such activities. People are also aware of this fact. Many social networking users are opting for measures that would safeguard their personal information from the interested employers. Many users have adjusted their privacy settings to bar some people from accessing their sites. Some users have even gone to the extent of deleting some contacts. Researchers have come to the conclusion that the internet has made it much easier to locate the personal images of and information about the people one wants to. Google is one great aid in such a case. Early only the secret agents used to investigate about others. Today, anyone having access to Google can do so. Pew Internet Centre has found that young people are less cautious about what they publish on net (Andrzejczyk 237). This is because most of them already have safety measures in place. Still, the strange thing is that younger adults tend to have greater instances of coming across bad experien ces on the internet. The age of internet and information technology has given way to a new service that manages identities on the net. Greater number of people and especially the professionals prefer to see themselves as a brand. They believe that managing their identity on the internet helps business. That is why many people tend to have two social networking accounts, one for personal relations and the other for business. People need to be more cautious in the age of internet. A single mistake could sometimes make one loose much in terms of personal reputation. Argument It will be practical to say that the Paris Hilton incident should not be used to pass such a generalized judgment on social networking. It was simply the instance of a culprit getting caught red handed on the internet. In the earlier times people used to socially interact in the real space. Social networking has further modified social interactions by adding virtual space to the real social space. Social networking or no social networking, eventually it is the people who are finally responsible for safeguarding their reputations. Even when the social networking and the internet were not there, people do needed to be careful about the things that they could convey publically and the things that needed to be kept personal. Now the very same rules apply to the internet aided social networking. People need to understand that social networking like any social space is accessible to others.

Two Companies in Economic Downturn Essay Example | Topics and Well Written Essays - 1250 words

Two Companies in Economic Downturn - Essay Example For about four years General Motors have been losing in the market but Harley Davis has been gaining. Ultimately GM has failed after a loss of about $82 billion in 2008 and Harley is still survived with a net gain of $3.6 billion. Both are in the automobile manufacturing business and based in USA.( Branding Strategy August 09) Harley too has faced the slowdown recently in the period of recession but it did not close down. GM is multi-brands company and Harley has a single core product. It competes with brands like Honda, BMW. GM also competes with these brands in the market. The main difference behind the Harley’s success is that the company has built a strong brand image in the market focusing on its heavy duty motorcycles. GM on the opposite went on adding to its brands without focusing them on any single segment. GM had twelve brands in the market Buick, Chevrolet, GMC, Opel, Pontiac, Daewoo, Holden, Hummer, Saab, Saturn, Vauxhall, and Wuling. These vehicles were not free from problems. Customers were not happy about the performance of these vehicles. GM had put the focus on these brands in order to sell them and not at all on how to solve the problems. Customers remained dissatisfied and that eventually put GM into problem. This is case of ‘Supply power’ that Porter in his theory P orter’s 5 forces mentioned explaining how erosion of brand loyalty penalizes a big company.( Brand Position workshop) Harley always projected the brand HOG to prospective customers and explained what the brand stands for. HOG grabbed 46% of the Heavy-duty motorcycle market and entered the name among the world’s 50th most valuable brand. GM was nowhere in the list. In 2007 GM made about 7,450.000 vehicles and lost $4141 on every vehicle. GM never projected what their brands stand for except dreamy and vague captions such as â€Å"See the USA in your

Social Responsibility and Timberland Essay Example for Free

Social Responsibility and Timberland Essay How would you characterize Timberlands exercise of its corporate power in society? Timberland uses its corporate power in society not only to make a profit, but to help others. It is a rarity for a company to go as far as Timberland has gone to make a huge difference in society. Whether participating in its City Year to Service program that serves its communities; or becoming carbon neutral, Timberland has paved the way and reflects a company that not only cares about its communities, but also cares about the environment. I would characterize Timberland’s exercise of its corporate power in society as â€Å"Corporate Social Responsibility†. That is, timberland is being socially responsible towards society and it is acting in a way that enhances society. By exercising its power, Timberland is practicing the â€Å"iron law of responsibility† which says that in the long run, those who do not use power in ways that society considers responsible will tend to lose it. Moreover, by acting in the general public interest, Timberland is following the â€Å"Stewardship Principle† Yes, Timberland is engaging multiple stakeholders in its business operations, starting from Timberland’s management (CEO- Jeff Swartz) who is has managerial duties at Timberland and he is personally involved in the social activities sponsored by Timberland. Timberland’s employees are main stakeholders who in addition to their job tasks at Timberland are participating voluntarily in its social activities. The community service organization (City Year) is another stakeholder which is supported financially by Timberland. Non-profit organizations which benefit from the grants Timberland makes annually are also stakeholders for the company. Other communities and society members who benefit from Timberland’s community services activities are another set of stakeholders to Timberland. Q2) Has Timberland balanced its economic and social responsibilities through its various programs, such the Path to Service program and sustainability goals? Are the company’s programs examples of enlightened self-interest?

Indian Magazine Industry And The Effect Media Essay

Indian Magazine Industry And The Effect Media Essay The print industry is the oldest of all forms in India. Though book publishing consists of a very small part of this industry but the major portion is held by newspaper and the magazine industry in terms of the revenue. The various reasons that have increased the growth of this industry are mainly the robust consumption and rising income levels of the people. This is a mature industry but every year new magazines have been launching. New titles to focus on Niche topics for a particular bunch of people (to cater to a particular audience) are launching heavily. The revenue source for a magazine is mainly subscription, single copy sales and advertising. The magazine industry is going through a tough phase in India just like in other countries. Newspapers have added supplements to their main issue and infringed on the content covered by magazines earlier. There is still a demand for high quality print content and magazines need to deliver on that need to avoid losing market share to othe r mediums. In addition, they also need to explore and distribute their content on the web and mobile platforms to give choice to their subscribers to consume content from anywhere and at any time. Literature review India has 49,000 publications, but annual revenues total just $1.1 billion. Most lack technology, marketing, and capital to grow which has resulted in a handful of publications dominating the market with the Times of India Group being the market leader. Distribution is critical for a magazine since it has to be readily available and marketed to consumers. Big publications have strong distribution network set up. With the growth coming from Tier-2 and Tier-3 cities, magazines have to expand their distribution channel aggressively in those locations and localize content where needed. Trends in the Tech Magazine industry Multichannel: 24/7 Content Distribution. Print will still play a flagship role for most magazine enterprises, but there will be a continued drive to expand existing channels including print magazines and newsletters, digital magazines and e-newsletters, mobile, Web sites, blogs, pod casts, virtual events, video and many others. E-Publishing: Technology Forward: This new way of bringing the printed word to life has resulted in the creation of new software and hardware devices such as the Kindle (e-reader). Relevance is everything to consumers, and both emerging print-based and electronic technologies will continue to enable ever-higher levels of personalization at affordable costs. Content: Content is only growing in importance, and magazine publishers ability to generate targeted content will remain a huge asset in an information-hungry world. Magazines have discontinued supplements, which were earlier distributed free of cost with the main product. The print industry in India is highly fragmented due to the large number of local languages. Regional language publications own 46 percent of the market share, Hindi language publications cover 44 percent and the remaining 10 percent is served by English publications. The primary penetration of English language magazines currently is in metros and urban centres though the growth is widening to smaller cities as the education and income levels increase among the middle class. But also the Average issue readership numbers have been on a decline due to increased competition from free content on the Internet and Mobile platforms. The ad revenue sources are national, local, classified, pre-printed (inserts) and advertorials. The CPM rate for magazines is lower than television and the audience is more targeted. With the opening up of Foreign Direct Investment (FDI) policy, several international publishers are aggressively entering the market and this trend is expected to continue. A slew of foreign players launched their India editions. The most notable magazine launched was Forbes India in May 2009 by Network18 and Forbes Media. RPG Groups Open, a weekly magazine aimed at evolved Indian readers who are well informed, well-travelled and identify themselves as global citizens. Pathfinder publishings maiden title Career 360, a monthly publication focusing on career advice. Technology Review, a technology magazine launched in India jointly by MITs Technology Review magazine and Cyber Media India Ltd. Hearst Corporations Harpers Bazaar, a fashion and beauty magazine in partnership with India Today. The re-launch of Delhi Press The Caravan, a fortnightly magazine that covers politics, culture, arts and literature. Images Groups FNL and Salon and Living etc., an Indian edition of international homes magazine. Gill India Communications What Women Want, a womans magazine for women aged between 20 and 45 years and Lifestyle Living, a lifestyle magazine dedicated to those with a creative lifestyle. The trend for foreign magazines to launch their India edition is expected to continue in 2010 as well, with BBCs Lonely Planet magazine having launched recently. Newspapers and publications have reduced the number of pages to cut print and production cost. Magazines have discontinued supplements, which were earlier distributed free of cost with the main product. Advertisement Revenue Breakdown by Region North: 23% South: 38% East: 9% West: 26% National: 4% Top 25 English Magazines in India India Today Readers Digest General Knowledge Today Competition Success Review Filmfare Wisdom Stardust Outlook Diamond Cricket Today Business Today Femina Competition Refresher Health Nutrition Auto Car Outlook Business Womans Era Business India Champak Outlook Traveller Business World Digit Society Frontline India Today is the highest read English magazine in the county with an AIR of 1,955,000, which is an 8.7 percent decline in its readership. Readers Digest has seen a 2.1 percent drop in its AIR and is now at 1,327,000. Stardust has slipped down the list with a 11.4 percent decrease. The current AIR is at 388,000. Diamond Cricket Today has an AIR of 378,000, which is a 5.5 percent decline. Competition Refresher has increased by 37.3% and its AIR is now at 335,000. The Week has dropped by 4.2 percent and the AIR is 322,000. Femina has dropped by 4 percent and now has an AIR of 309,000. Business Today has dropped by 12 percent in its AIR down to 287,000. Health Nutrition has an AIR of 250,000, which is a 11.3 percent decline. The Sportstar has seen 14.8 percent drop in its AIR and now stands at 242,000. Business India stands at 222,000, which is a 7.5 percent decline in its AIR. Womans Era has seen an AIR of 200,000, which is a 4.8 percent decline. Auto Car had a 13.1 percent growth to an AIR of 199,000. Champak has seen a 4 percent decrease with an AIR of 193,000. Business India has an AIR of 166,000, which is a decline of 18.6 percent. Business World has an AIR of 165,000. Outlook Traveller has seen an AIR of 146,000. Digit has seen a 5.8 percent decline. Society has seen a growth of 1.7 percent. Frontline has seen a 20.8 percent decline. Femina Girl saw a growth of 6.2 percent. Auto India like many others has seen a 18.7 percent decline in its AIR. P C Quest and Outlook Money have both seen a decline of 17.4 percent and 24.3 percent respectively. Business and Economy has seen a 6.5 percent growth with an AIR of 82,000. Inside Outside has seen a 17.3 percent while Cosmopolitan has seen a 61.4 percent growth. Overdrive has dropped by 23.7 percent. The Telegraph in Schools has grown by 72.5 percent with an AIR of 69,000. New Woman has seen a drop of 9.2 percent while Magic Pot has an AIR of 58,000. Time has seen a growth of 3.6 percent. Cine Blitz has dropped by 5.7 percent while Elle and Savvy have grown by 29.7 percent and 13 percent respectively. Top English Magazines by Segment Current Affairs, Culture Politics Outlook Society Women Femina India Today Plus Entertainment Filmfare Stardust Sports Sport Star ESPN Fashion Vogue (UK) Cosmopolitan Business Financial Capital Market (Stock Market) Business Today Computer Electronics PC Quest Travel Leisure Budget Travel Discover India Magazine Children Amar Chitra Katha Spiderman Competition Master Fashion Lifestyle Another Magazine M Magazine Literature Darpan India Star Discussion of the case Britains Haymarket Publishing Group already has ties to Autocar India, with 80,000 subscribers. Now, it can invest, provide funds to print more copies, market more strongly and use Autocar as a platform to bring its other brands. Bombays Tata Infomedia, a $30 million publisher of yellow pages and trade magazines, also has already started to solicit business with foreign companies. The Tata Group sold the Indian edition of Readers Digest magazine, making it the first publishing property offered for sale since the government had scrapped the ban on foreign investment in the print media. The opening up of the print media sector to foreign investment is a bold decision by the Government, considering the unwillingness of so many past Governments to do the same. It could enrich the quality of the magazines and other publications. Online advertising sells for far less per ad than printed ad space, therefore; promoting any company products or service online is much more preferable. This comes as no surprise considering the small physical size of most online ads when compared to print ads. It is important for tablet advertising to define a pricing model for their ads. Tablets have the ability to create much larger, unavoidable ads, similar to those seen in a printed magazine, with the addition of interactivity and multimedia. That being said, tablet price ranges could have the potential to be comparable to print advertisements. Though digital sales rise every year, print is still dominating the magazine industry. The Indian magazine sector has reached INR14.9 billion in 2009. The segments revenues increased at 7.2% y-o-y in the year 2009. Among the magazine companies surveyed, 73% of the respondents believed that magazine readership growth will continue to be driven by the metros and Indias 15 largest cities. Of the 20 most-read magazines in India, only 3 magazines are in English, while the remaining are in Hindi and other regional languages. English magazines however, garner the lions share of ad revenues. Alternate revenue streams such as events and digital delivery are gaining ground, and are expected to account for 20%-50% of total revenues within the next three years. Currently, the magazine segment may not yet have successful strategies and business plans in place to profitably monetize the digital space. Talking about the digital space we see that the E-book sales have accelerated rapidly since 2008, but only a small fraction of consumers currently read e-books. The market for media tablets, which consists of tablet computers (including Apples iPad) and electronic readers (including Amazons Kindle) exploded in 2010. In the first year of availability over 15 million tablet computers reached consumers. In addition, the size of the Indian electronic reader market almost doubled in size, surpassing 10 million units. By 2015, almost 200 million tablet computers are expected to be sold and consumers will use them to consume content that was previously found in printed books, magazines and newspapers. Although a large portion of consumers seem to enjoy reading magazines on an iPad, print still has a firmer hold on the magazine industry.While this study shows print magazines as an overall more enjoyable and popular method of conveying magazine content, portable tablets such as the iPad are showing huge potential. Another thing regarding price was the fact that a single issue for print and digital were the same. Consumers realize there is no paper, postage or ink costs involved with digital and are therefore not willing to pay as much for an iPad issue. While many enjoyed the tablet experience, overall opinions leaned toward print as their preferred method of obtaining magazine content. Conclusion Print media companies have made great efforts to capitalize on the migration of consumer eyeballs towards digital, and magazine publishers are no exception. Newspapers have already faced severe competition from online news sources, and the adoption of media tablets, especially tablet computers, will make browsing news websites and digital editions even more convenient for consumers and advertisers. One important factor regarding the two media is consumer accessibility. If a consumer does not own a tablet, they are not able to access a tablet magazine. Whereas anyone interested in reading a magazine can do so without hassle. This puts tablet magazines at a clear disadvantage to print in terms of consumer accessibility. According to the Apple Inc. website, the price of an iPad comes in at around $500 dollars (IPad). The amount of money put into an iPad is much steeper than only purchasing a print magazine; be it subscription or monthly. Print still has a significant lead on the consumer population. The conclusion finally is; although tablet magazines will take a portion of the magazine market, print still holds the majority of consumer interest. Firstly though, the iPad must become ubiquitous in order for its digital magazines to compete with the ubiquity of print. That means both the iPad Staughton 31itself as well as its digital magazines must drop in price. With the current popularity of print, programmatic design in tablets will need to be expanded upon; graphics, navigation, interactivity and physical experience must become significantly more appealing if it is to ever overthrow print. Until more sophisticated digital features are implemented into the iPad, tablet magazines will continue to be second to the print magazine industry.

What is Corporate Social Disclosure (CSR) Disclosure in Perspective Accounting

What is Corporate Social Disclosure (CSR) Disclosure in Perspective Accounting Social Responsibilitys company is not a new concept in society but progressively expand along with other concepts. Social responsibilitys company which is referred as Corporate Social Responsibility theoretically still generated the contradiction. Corporate Social Responsibility started to become the big issue and studied by a lot of party since early year 1960 in United States and in the early 1970 in Europe. In this time, Corporate Social Responsibility is become the important issue in business world and society and its discussion coverage even also immeasurable progressively along with progressively its excitement growth and business world. Progressively is wide coverage of discussion of this Corporate Social Responsibility, definition which is made by expert more immeasurable. Beside that, terms which emerge along with growth of Corporate Social Responsibility even also increasing and varying. Definition about corporate social responsibility still is difficult found in literature accountancy. The definition need a lot of consideration and consensus about any kind of competent included into company responsibility. However, if we discuss about a company choice in disclosure social responsibility reporting, we will agree that a company take charge that must be expressed related to accountability, not Introduction According To World Business Council for Sustainable Development in its publicizing entitling Making Good Business Sense (2002) citing statement of Lord Holme and Richard Watts (2000) defining social responsibility company is: Corporate Social Responsibility is the continuing commitment by business to behave ethically and contribute to economic development while improving the quality of life of the workforce and their families as well as of the local community and society at large. (www.mallenbaker.net) For a while according to Elkington (1997) in Utomo (2000), company responsibility help the attainment focussed three company efficacy consisted of the social efficacy, environmental, and financial. This concept is known as Triple Bottom Line Success of a Company. For more clear depicted is in following schema: The Existing Of Triple Bottom line Success of a Company triggered by Corporate Financial Responsibility (CFR). After that company effort to minimize negative affect from environmental problem (CER), and strive the company for behave to matching with social environmental expectation (CSR). There are interconnected sliver and overall of the responsibility viewed as contribution of company and business world in general in realizing sustainable development (Suwardjono, 2005). Another definition mention: Corporate Social Responsibility is the commitment of business to contribute to sustainable economic development, working with employees, their families, the local community and society at large to improve their quality of life. (World Business Council for Sustainable Development, 2002) Definition of Corporate Social Responsibility varied between definitions in one state with other state because what conceived of social responsibility form on the basis of awareness or initiative in one state just earn represent obligation in other state. For example, association of Corporate Social Responsibility in Ghana mentions: CSR is about capacity building for sustainable livelihoods. It respects cultural differences and finds the business opportunities in building the skills of employees, the community and the government (mallenbaker.net). While association of Corporate Social Responsibility in Filipina have a notion that CSR is about business giving back to society(mallenbaker.net). Organization Corporate Social Responsibility in Europe is CSR Europe (www.csreurope.com) have a notion that company have two responsibility type that is first commercial responsibility which run the business successfully and secondly is social responsibility that is company role in society, where in form of various activity done by company besides activity of attainment maximize profit. This activity for example environmental continuity, paying attention to employees prosperity, running business pursuant to existing ethics, and active participate in society environment in place where the company operate. Griffin in Essential Business mention the social responsibility company with the term of Social Responsibility define: The attempt of business to balance it commitments to group and individuals in its environment, including customers, other business, employees and investors. According to him, social responsibility represent effort to balance various commitment for responsible to all investor that is maximize the profit company. Beside that, company also take charge to its consumer which is market the good quality product a commitment that possible trigger increase production cost and make the company have to settle for the lower profit. This matter then result a lot of irresponsible company to its consumer because enthusiastic to gratify the investor. From various definitions above, writer can conclude that social responsibility company is company continuation effort to balance the aspect of social-economy company in order to fulfilling obligation demand to all stakeholders fairly and proportional. CSR Model As long as bibliography research, there is three view or model depicting about company involvement in social activity. Third model that shall be as follows (Harahap, Sofyan Syafri, 2002): Classic Model This Opinion, expanding at 19th century, starting from perfect emulation concept, where economic perpetrator apart and differ from the other behavioral type and form. Company purposed to maximize profit. Criterion of company Efficacy measured by useful power and growth. According this opinion, effort that company done just to fulfill the market request and commercialize represent to capital owner. A Fundamentalist in this area, Milton Friedman, expressing: There is one and only one company responsibility, that is use owned properties to increase profit as long as according to rule of the game going into effect in a free computation system without deception and insincerity (Milton Friedman, Capitalism And Freedom, 1962). Sharpness, company according to this opinion neednt think of social effect which generated its company and neednt think of effort to repair social disease Management Model This opinion arise about 1930, after emerging new challenge of company having the nature of differing from previous situation which colored by idea of classic model. According to this opinion, company considered to be instituting of permanent which life and have separate target. Manager as one who trusted by owner of capital run a business for the sake of not only owner of capital, but also they are direct in concerned with company life, like employees, customer, supplier, and existing other party that bearing with company which do not solely based to the existence of contract (Franc X Suttin et. al, 1956 in Harahap, Sofyan Syafri, 1993). Thereby manager as team which responsible to the continuity of company life performed to chosen policy which must consider social responsibility company remember its relation with other party which also have share in attainment of company target which do not only thinking of return owner of capital. Social Environmental Model This Model emphasize that company believe that power of owned politics and economics have relation with importance source of social environment and not merely from market as according to classic model or theory. Its consequence company has to share active in finishing social disease which reside in its environment, like education system which is not certifiable, unlabor, pollution, dirty housing, not regular transportation, security, and others. If classic model have a purpose especial to secure and prosperous owner of secure and prosperous management model and capital of management, in this model company have to extend target which must reach of that is which concerning prosperity of social in general (Ahmed Belkoui 1980 in Harahap, Sofyan Syafri, 1993). Thereby, in chose project to found, beside pay attention percentage of profit, also have to pay attention advantage and disadvantage which possibly will be suffered by society. Pursuant to perception cursorily, either due influence of society demand through governmental hand and also change of human being attitude in company in this time. These matters go into effect, either in capitalist state, socialist, more than in our state. Pro and Contra about CSR Problem do company requires to take charge of social or not, still become erudite debate. Each telling opinion and his support and claim that his idea is correct. Following the reason of supporter so that company has social responsibility and ethics that is (Harahap, Sofyan Syafri, 2002): Involvement of social represents respond to society expectation and desire to role of company. On a long term, this matter very beneficial company. Involvement of social possibly will influence repair of environment, society, what possibly will degrade production cost. Improving company good name will generate customer sympathy, employees sympathy, investor, and others. Avoiding governmental interference in protecting society. So that if company has social responsibility possible can avoid demarcation of activity of company. Show positive respond company to value and norm going into effect in society, so that get society sympathy. As according to desire stockholder, in this case public. Lessening tension dislike of society to company which sometime hateful activity of society not possible to avoid. Assisting importance of national, like natural conservation, conservancy of artistic and culture goods, increase of people education, labor, and others. At others, reason of challenger which frowns on social responsibility concept of company shall be as follows: Calling away the attention company from target of the core important in searching profit. This will generate extravagance. Conducive involvement of company to politics game or power redundantly which in fact none its field. Generate the business environment which is homogeneous, not pluralistic. Social involvement need the big enough energy and fund which cannot be fulfilled by finite company fund, which can generate the bankruptcy or degrade the level of company growth. Involvement of complex such social activity need the energy and all expert which not yet already owned by company (Ahmed Belkoui, SEA 1984 in Harahap, Sofyan Syafri, 1993). Social Accounting Definition of Accounting which is often met in literature is definition opened by American Institute of Certified Public Accountant (AICPA), that is as follows Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in part at least, of financial character, and interpreting the result thereof. Other definition according to American Accounting Association (AAA) which shall no longer touch the word art but rather affirm at word of process (in Suwardjono, 2005): Accounting is à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦ the process of identifying, measuring, and communicating information to permit informed judgements and decisions by users of the information. Definition which is much the same that according to AICPA 1970 that is (in Suwardjono, 2005): Accounting is a service activity. Its function is to provide quantitative information, primarily financial in nature, about economic entities that is intented to be useful in making economic decision. Paul Grady support the accountancy definition as science, representing definition completion from AICPA: Accounting is the body of knowledge and functions concerned with systematic ariginating, authenticating, recording, classifying, processing, summarizing, analyzing, interpreting, and supplying of dependable and significant information covering transactions and events which are, in part at least, of financial character, required for the management and operation of an entity and for reports that have to be submitted thereon to meet fiduciary and other responsibilities. While for the congeniality of social accountancy, Ramanathan (1976) in Suwardjono (2005) defining as follows: Social accounting is the process of selecting firm-level social performance variables, measures, and measurement procedures; systematically developing information usefull for evaluating the firms social performance; and communicating such information to concerned social groups, both within and outside the firm. For a while according to Freedman (1989) : Social accounting has been defined as the ordering, measuring and analysis of the social and economic consequences of governmental and entrepreneurial behavior. From the congeniality above, if paid attention to that in general social accountancy congeniality in fact relate to accountancy congeniality. The different between conventional accountancy congeniality with the social accountancy is word of social itself. Social accountancy represents the conventional accountancy which deals with social transaction of company. While its accounting process basically is equal that is include the process of identifying, record-keeping, measurement, and disclosure. This matter is perceivable because social accountancy itself represents part of or the broader new scope conventional financial accounting Category Classifications Include in Social Accounting Social Accountancy can be told aim to measure and lay open entire expense and social benefit required by activity produce a company to yield the relevant information for interested parties for company. In line with the target, hence it is important to know scope from social accountancy before so that later can be identified the social benefit and type. Social accountancy scope represents the area becoming company attention referring to social impact disclosure of corporate activity. This scope social accountancy is divisible some category which different each other according to all expert. The difference because there is not standard format yet concerning category which must be mentioned by company in social responsibility reporting, considering that application of social accountancy does not have its regulation standard. Moreover, the category coalescence between companies which is one with other might possibly differ; depend on its requirement of each company and stakeholders. Following are opinions from some expert concerning the classifications category which is come within the social accountancys scope: 1) The National Association of Accountants Committee on Accounting for Corporate Social Performance, classification the primarily scope which require to be paid attention by company concerning his following social performance (Tuanakotta, Theodorus M, 1986 in Utomo, 2000) a) Society Involvement ( community involvement), covering activity most off all once will give the benefit to the society widely, for example development and house expenditure, philanthropy activity, planning and village repairing, and many more. b) Human resources are activities that give benefits to the employees, for example the practice program and uplifting of skill, repairing the working circumstance and atmosphere, policy concerning with the promotion and respective everything with the compensation to the employees. c) Physical Sources and environment contribution, that is hit the air quality and irrigate and also the voice pollutions controlling, and industrial garbage dismissal operation (continuation of environment) d) The Products Contribution / service, that is pay attention to the influence of product or service to the society by reckoning some consideration like product quality, product packer, product advertisement, rule of product warranty, and product security 2) Linowes in model of its social accountancy reporting classify three form categorize that is (in Freedman, 1989): a) Deal with society. b) Deal with environment. c) Deal with consumer 3) Parker (1989: 178 180) in Utomo (2000) mentioning the category which different each other for the type of reporting with the approach which different each other, that is: a) For the reporting model by Inventory Approach, consist of four categories: (1) labor, (2) community, (3) product, (4) environment. b) For the reporting model by Outlay-Cost Approach, consist of four categories: (1) personnel, (2) customer, (3) environment, (4) community. c) For the reporting model by the Cost Benefit Approach, consist of four categories: (1) employees, (2) consumer, (3) community, (4) environment. Disclosure Conceptually, disclosure represents the integral part from financial reporting. Technically, disclosure represents the final step in accountancy course that is information presentation in the form of a set full of the financial statement. Evans 2003, in Suwardjono, 2005) interpreting the disclosure as follow: Disclosure means supplying information in the financial statement, including the statements themselves, the notes to the statement, and the supplementary disclosures associated with the statement. It does not extend to public or private statements made by management or information provided outside the financial statement. More specific, Wolk, Tearney, and Dodd (2001), in Suwardjono, (2005) interpret the disclosures congeniality as follows: Broadly interpreted, disclosure is concerned with information in both the financial statement and supplementary communication including footless, post-statement events, managements discussion and analysis of operations for the forthcoming year, financial and operating forecasts, and additional financial statements covering segmental disclosure and extensions beyond historical cost. Evans limits the disclosures congeniality only at the things which is concerning with the financial reporting. The management statement in other; dissimilar mass media or newspaper and also information outside the financial reporting scope do not include in disclosure congeniality. Meanwhile, Wolk, Tearney, and Dodd also include the segmental financial statement and statement which reflected the prices change as part of disclosure. Expression also often meant as ready information more than what communicable in the form of formal financial statement. This matter seems in line with idea FASB in its conceptual framework as following (SFAC No. 1, PRG. 5, in Suwardjono, 2005): Although financial reporting and financial statements have essentially the same objectives, some useful information is better provided by financial statement and some is better provided, or can only be provided, by means of financial reporting other than financial statements. Disclosures Target In general, disclosures target presents the information which is considered necessary to reach financial reporting target and to serve various party having importance different each other. While the special target is as follows (in Suwardjono, 2005): 1) The Protection target The protection target based on the idea that do not all user sophisticated enough so that users which naÃÆ' ¯f require to be protected by laying open information which they not possible obtain or not possible to process information to catch the economic substations which base on a post of financial statement. In other word, disclosure intended to protect the management treatment which unjust possible and opened (unfair). 2) Informative Target Informative target based on the idea that user which is gone to clear with the certain sophisticated level. Thereby, disclosure instructed to provide the information which can assist user in making effective decision. 3) Special Requirement Target This Target represents the merger from the protection of public target and informative target. What have to be laid open to public limited by what considered necessary for user which is gone to, whereas for the purpose of observation, certain information have to be submitted to supervisor body pursuant to regulation through forms that claiming disclosure in detail. Other disclosure target that is according to Securities Exchange Commission (SEC). According to SEC of disclosure target categorized to become two that is: 1) protective disclosure, that intended as protection effort to investor, and 2) informative disclosure, which aim to give the competent information to report consumer (Wolk, Francis, and Tearney in Zuhroh, Diana and I Putu Pande, 2003) There is different idea in the case of how far the wide of disclosure of financial statement ought to be conducted and information requirement of consumer differ. There are three concept of concerning broadness of financial statement disclosure, (Eldon S Hendriksen, 1997 in Suwardjono 2005) that is Adequate, Fair, and Full Disclosure. The concept what most often practiced is Adequate Disclosure, which is minimum disclosure which must be fulfilled to make financial statement as a whole do not mislead for the sake of decision making. Fair disclosure containing ethical target by providing competent information to potential reader. While full disclosure representing disclosure for all relevant information. Full disclosure owning impression of information presentation abundance, so that some parties exactly have a notion bad. Abundantly information will be productive contra because detail disclosure which not is important so exactly will close the significant information to cause the financial statement difficult to be interpreted. But competent disclosure about the significant information to all investor and other party shall be adequate, complete and fair. There is no a marked difference among this concepts if altogether utilized in competent context Meanwhile there are two type of disclosure in its relation with the conditions specified by standard, first is mandatory disclosure, which is minimum disclosure, required by accountancy standard going into effect. And the second is voluntary disclosure that is disclosure of items done voluntarily by company without obliged by regulation, though all public company obliged to fulfill minimum disclosure, they differ by substantial in number information addition expressed to capital market. Motivation and Reason of Doing Social Disclosure According to Suwardjono (2005), some motivation which possible push the environmental and social performance information disclosure for example: To maintain the legitimacy of company operation (Legitimacy Theory). According to Legitimacy Theory, company conduct the certain activity, included in matter of information disclosure, because in order to obtain the legitimacy from society where the company operate and also as a strategy to keep the good relation between the company with the outside party (especially stakeholders) To manage or influence the certain group stakeholders who is looked having the strong influence. In stakeholders theory, company considers the existence of expectation, which different each other of group stakeholders that affect on operation and policy of information disclosure. 3) To increase properties of all stockholder and manager. Positive Accounting Theory has the assumption that everyone does the activity because pushed by its private interest accomplishment. If everybody has activity to fulfill its private interest, hence it can be that manager set mind to disclosure the environmental and social information because they expect to get the make-up of properties from the disclosure activity. Make-up of this manager property possible got from profit improvement or assesses the company. 4) Manager confidence that company have the accountabilities or duty to provide the certain information. Disclosure of social and environmental responsibility performance information can be pushed because manager believes that various group stakeholders entitled to know the operate implication for the company to environmental and social quality. 5) To hinder or preceding the effort recognition/making of disclosure regulation that more weighing. Manager do the environmental and social performance information disclosure in order to hindering government depress the pertinent industry, very possibly will disturb because too much reporting requirement. While the motivation and the reason why company conduct the social disclosure, which got from opinion ambit of all experts, for example: 1) To create the good impression about social value of company. Companies use social information to present themselves with a prosperous image and to show that they exhibit the same social norms and values as those of their society. (Parsons, 1956 in Parsa and Kouhy, 2000) 2) To support the continuity of company business. For companies to continue to survive and grow, they need to perform well and undertake various socially desirable actions, including distribution of economic, social or political benefits to the groups from whom they derive their power. (Shocker and Sethi, 1973 in Parsa and Kouhy, 2000) 3) To increase company legitimacy before stakeholders. The disclosure of social information is used as a means of legitimising corporate actions as well as projecting their values and ideas. (Dieckers and Voght, 2000 in Parsa and Kouhy, 2000) Companies disclose social information to legitimise their own existence. (Brown and Deegan, 1998 in Parsa and Kouhy, 2000) 4) As an effort for the minimization of Business Risk. Pursuant to the result of research into the Trotman and Bradley (1981, in Utomo 2000), by conducting social disclosure hence company will own the high systematic risk (for a while controlling easier for systematic risk than non-systematic risk). Social Disclosure in Annual Report Disclosure defined as providing a number of information required for the optimally operation in an efficient capital market (Hendriksen, 1996, in Zuhroh, Diana And I Putu Pande, 2003). There is a mandatory disclosure that is information disclosure which is obliged to be done by company rely on a certain standard or regulation, and there is having the character of voluntary, representing information disclosure exceed the minimum conditions from regulation going into effect. Each unit/economic perpetrator trying for importance of stockholder and its concentration at profit attainment also take charge of social responsibility, and that matter require to be expressed in annual report, as expressed by FASB (in Suadilman, 2000 in Zuhroh, Diana And I Putu Pande, 2003) and AICPA: Financial Reporting include not only financial statement, but also other means of communicating information that relates, direct or indirect, to the information provided by the accounting system. New releases, managements forecasts or other descriptions of it plans or expectations, and descriptions of its plans or expectations and descriptions of an enterprises social or environmental impact are examples or reports giving financial informations other than financial statements. (FASB, 1978 in Zuhroh, Diana and I Putu Pande, 2003) An Objective of financial statements is to report on these activities of the enterprise affecting society which can be determined and described or measured and which are important to the role of enterprises in its social environment.(Trueblood Commite Report, AICPA, 1973, in Suwaldiman, 2006) Annual Report Definition of annual report is as follows : At the top every analysts list (of financial reports used by analysts) is the annual report to share holders. It is the major reporting document and every other financial report is in some respect subsidiary or supplementary to it. Annual report is obliged to be submitted by company enlisting in Stock Exchange as activity reporting during one previous year to interested parties (stakeholders). Overall of content from annual report is not arranged by profession authority in charge like Ikatan Akuntansi Indonesia (IAI), but arranged by Regulator of Stock Exchange that is Bapepam. The objective of annual report is: Useful to users of annual report in making investment, credit, and other decisions. Providing comprehensive report about the company prospect in future of operation activity, finance, and other relevant information. Providing information about the claims of company resources and also its change. Industrial Type High-Profile Company which is included in industrial type High-Profile according to Robert ( in Hackston and Milne, 1996 in Utomo, 2000) is company having high level sensitivities to environment, high politics risk or tight competition. While Diekers Preston ( in Hacston and Milne, 1996 in Utomo, 2000) depicting industry which that High-Profile as follows : companies whose economic activities modify the environment, such as extractive industries, are more likely to disclose information about their environmental impact than are companies in order industries. Cowen Et.Al. ( in Hackston Milne, 1996 in Utomo, 2000) enhancing as follows : Consumer-oriented companies can be expected to exhibit greater concern with demonstrating their social responsibility to the community, since this is likely to enhance corporate image and influence sales. High-Profile Companies generally representing company that obtaining focus from society because its operation activity owns the potency for correlated with the wide importance. Generally, society more sensitive to high-profile company because they negligence in security of production process and their result can bring the fatal effect for society. High-Profile Company is more sensitive to desire of consumer or other party which have importance to its product (Zuhroh, Diana and I Putu Pande, 2003). We can say that high-profile Company has possibility to cause the damage of other social impact or environment. The example is mining company, management of forest resource, chemical industrial and industrial agro, representing industry claiming wise social impact management remember its operation have impact with society life. Real example, in life is the case of gas leakage at Lapindo Company has fatal impact to society. As for company which classified in industrial group of high-profile according to Robert ( in Hackston and Milne, 1996 in Utomo, 2000) for example other oiling company and mining, chemical, forest, paper, automotive, air transport, agribusiness, tobacco and smoke, food and beverage product, media and communications, energy (electrics), engineering, health, and also transportation and tourism. Industrial Type Low-Profile Low-Profile Company represent the company which dont obtaining wide focus from society if their operation fail or mistake at certain aspect in process and result. When compared to high-profile company, company categorized in industry low-profile more tolerance by society if they doing mistake (Zuhroh, Diana And I Putu Pande, 2003). We can say that low-profile industry represent the industry type owning level of social risk which lowers than high-profile

Molecular Aspects of Biofilm Essay -- Aquatic Engineering Systems

Biofilms occur extensively in aquatic engineering systems, where they are implicated mainly in biofouling and corrosion. Biofilm cause nosocomial infections by forming persistent growth in catheters and other body implants and medical devices; they also increase drug resistance and dental caries (Donlan, 2001). On the other hand, biofilm development followed by biofouling in cooling water system causes serious blocking of the coolant pipelines in power plants thereby increased load on pumps, microbial induced corrosion and substantial economic loss (Boffardi, 2005; Flemming, 2002; Oliveira, et al, 1993 and Rao et al. 1993). In waste treatment systems such as trickling filters, wet biofilms are used for catalyzing pollutant transformations (Wyndham, 1995). Microbial world is extremely diverse and so is their life style and adaptation to survive in any environment (Staley et al, 1997). Different bacteria acquire different mechanism to adhere and initiate the biofilm development depending upon their environment. Some bacteria use their pili or flagella to establish primary attachment (Virji et al. 1993). In the present work we investigated the role of a surface protein (Bap) in S. aureus in establishing biofilm on glass surface and the topological changes in response to Ca2+ concentration from 1 mM to 20 mM on the biofilm morphology. Earlier work by Arrizubieta et al. (2004) showed that expression of Bap is not affected in presence of Ca2+. We provide information on changes in surface protein mediated growth in the presence of various concentrations of Ca2+. Calcium is an environmental variable which influence the biofilm formation of certain bacteria (Geesey et al. 2000; Patruchan et al. 2005). In a previous report Arrizu... ...erent environment containing varying calcium concentrations. Conclusions: From the present investigation we established the following salient points; (1) Bap mediated biofilm development in S. aureus V329 is inhibited ï‚ ³ 5 mM Calcium (2) Other bap negative strains of S. aureus, SA7 and SA33 do not show any inhibition due to the presence of calcium even up to 50 mM. (3) Structurally similar BapA harbouring A. baumannii did not show any inhibition in biofilm formation in response to calcium. (4) CSLM study showed that varying Ca2+ concentrations significantly influenced the architecture and topology of the biofilm. CSLM study also shows that chelating of calcium by EDTA can inverse the effect calcium on biofilm development. (5) This study also specifies that the presence EF hand motif in Bap makes V329 strain responsive to Ca2+ presence in the milieu.

Soliloquies Essay - The Meaning of Hamlet’s Soliloquy -- GCSE English

The Meaning of Hamlet's Soliloquy  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚   "To be or not to be that is the question"   (III.i l 56)  Ã‚   This is one of the most often recited lines in all the works of Shakespeare. However, very few people have any idea of its the true meaning. While the phrase sounds simply intelligent, and philosophical, it is important to explore the meaning it holds in the play. The speech in its entirety reveals that Hamlet is considering his suicide. It is a pondering which is reflective of all the troubles Hamlet has encountered thus far in the play, and what he should do about it. He ponders ending his life, and the nobility of that decision.    "Whether it is nobler in the mind to suffer    The slings and arrows of outrageous fortune"    (Shakespeare, III.i l 56)    The slings and arrows Hamlet has encountered have driven him to contemplate suicide. He feels that what is happening is simply too much to endure, so suicide may be a better way of overcoming his troubles than to end them by taking action.    "Or to take arms against a sea of troubles    and by opposing end them."    (III.i l 58)    One of these forces which is driving Hamlet to the edge is the activity of his mother. Just a few days after the funeral of her former husband of supposed one true love, She marries his brother and successor to the throne.    "Thrift, thrift, Horatio. The funeral baked meats    Did coldly furnish forth the marriage tables."    (I.ii l 180)    This is considered by Hamlet to be a dishonor to his father, and by Hamlet and the audience of the time to be contemptible, incestuous behavior. He loves his mother a great deal, and wants to protect her from the King. She may be "quick to ... ...Shakespeare. Ed. G. Blakemore Evans. Boston: Houghton Mifflin Co., 1974. Mack, Maynard. "The World of Hamlet." Yale Review. vol. 41 (1952) p. 502-23. Rpt. in Readings on The Tragedies. Ed. Clarice Swisher. San Diego: Greenhaven Press, 1996. Maher, Mary Z.. "An Actor Works at Connecting with His Audience." Readings on Hamlet. Ed. Don Nardo. San Diego: Greenhaven Press, 1999. Rpt. from Modern Hamlets and Their Soliloquies. Iowa City: University of Iowa P., 1992. p.71-72. Rosenberg, Marvin. "Laertes: An Impulsive but Earnest Young Aristocrat." Readings on Hamlet. Ed. Don Nardo. San Diego: Greenhaven Press, 1999. Rpt. from The Masks of Hamlet. Newark, NJ: Univ. of Delaware P., 1992. Shakespeare, William. The Tragedy of Hamlet, Prince of Denmark. Massachusetts Institute of Technology. 1995. http://www.chemicool.com/Shakespeare/hamlet/full.html       Soliloquies Essay - The Meaning of Hamlet’s Soliloquy -- GCSE English The Meaning of Hamlet's Soliloquy  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚        Ã‚  Ã‚   "To be or not to be that is the question"   (III.i l 56)  Ã‚   This is one of the most often recited lines in all the works of Shakespeare. However, very few people have any idea of its the true meaning. While the phrase sounds simply intelligent, and philosophical, it is important to explore the meaning it holds in the play. The speech in its entirety reveals that Hamlet is considering his suicide. It is a pondering which is reflective of all the troubles Hamlet has encountered thus far in the play, and what he should do about it. He ponders ending his life, and the nobility of that decision.    "Whether it is nobler in the mind to suffer    The slings and arrows of outrageous fortune"    (Shakespeare, III.i l 56)    The slings and arrows Hamlet has encountered have driven him to contemplate suicide. He feels that what is happening is simply too much to endure, so suicide may be a better way of overcoming his troubles than to end them by taking action.    "Or to take arms against a sea of troubles    and by opposing end them."    (III.i l 58)    One of these forces which is driving Hamlet to the edge is the activity of his mother. Just a few days after the funeral of her former husband of supposed one true love, She marries his brother and successor to the throne.    "Thrift, thrift, Horatio. The funeral baked meats    Did coldly furnish forth the marriage tables."    (I.ii l 180)    This is considered by Hamlet to be a dishonor to his father, and by Hamlet and the audience of the time to be contemptible, incestuous behavior. He loves his mother a great deal, and wants to protect her from the King. She may be "quick to ... ...Shakespeare. Ed. G. Blakemore Evans. Boston: Houghton Mifflin Co., 1974. Mack, Maynard. "The World of Hamlet." Yale Review. vol. 41 (1952) p. 502-23. Rpt. in Readings on The Tragedies. Ed. Clarice Swisher. San Diego: Greenhaven Press, 1996. Maher, Mary Z.. "An Actor Works at Connecting with His Audience." Readings on Hamlet. Ed. Don Nardo. San Diego: Greenhaven Press, 1999. Rpt. from Modern Hamlets and Their Soliloquies. Iowa City: University of Iowa P., 1992. p.71-72. Rosenberg, Marvin. "Laertes: An Impulsive but Earnest Young Aristocrat." Readings on Hamlet. Ed. Don Nardo. San Diego: Greenhaven Press, 1999. Rpt. from The Masks of Hamlet. Newark, NJ: Univ. of Delaware P., 1992. Shakespeare, William. The Tragedy of Hamlet, Prince of Denmark. Massachusetts Institute of Technology. 1995. http://www.chemicool.com/Shakespeare/hamlet/full.html      

News And Newspapers -- essays research papers

News and Newspapers News is simply delineated as â€Å"a report of a recent event; something one has not heard of before†(Websters, 282). Conceding that it is inelaborate in its definition, news is much more intricate as it succumbs to corporate moneymaking ideologies. The corporate essence of news is prevalent in the form of the newspaper â€Å"a paper published periodically for circulating news† that is sold therefore making news a business. In business the saying goes that the customer is always right making news subject to the demands of these consumers. The underlying purpose of news is to â€Å"provide facts upon which decisions are based† (Mencher, 56). Yet this purpose is tainted to accommodate the newspapers need to sell papers. Journalism is the work of gathering news, therefore making the journalist succumb to the corporate needs of the newspaper. The three major newspapers of Toronto (Toronto Sun, Toronto Star and The Globe & Mail) discord in their journalistic techniques for the purpose of selling their produc t. "News is more often made rather than gathered. And it is made on the basis of what the journalist thinks is important or what the journalist thinks the audience thinks is important" (Postman, 14). The Toronto Sun focuses on the audience that yearns for entertainment and adjuts its word selection and choice of articles to accommodate this need for entertainment. The glitz and glamour of today's celebrities provide a fantasy world in which the reader can escape. The Toronto Sun leaves no stone uncovered as it stays on top of celebrity issues to accommodate their audience ‘ the average Joe' with entertainment. â€Å"Michael Jackson's wife gave birth to a baby boy yesterday at Cedars-Sinai Medical Center† (T.Sun Feb. 18/97) in the article titled Oh Baby, Jacko to be a dad soon. What makes this article more ominous than any other birth other than that it is entertaining to the star crazed general public? Hundreds Get To Eye Claudia the so called 'superbabe' as she â€Å"breezes her way into The Bay's downtown Yonge St. Store†(T. Sun Feb. 25/97). â€Å"Up to five hundred people waited for up to two hours for a glimpse of the famed beauty and to hear her speak†(T. Sun Feb. 25/97). Imagine how many looked in the Sun for the article. The article choices of the Sun have a direct affiliation to the need for it as a business to p... ...article Hospital's Blood Stock Almost Exhausted contains human interest through its ability to show the community working together â€Å"Although other hospital blood banks were also short of blood, the Toronto Hospital and St. Michael's Hospital agreed to send blood to Sunnybrook by taxi if needed† (T. Star April 2/97). The aspect of community togetherness provokes human interest and complies with the Star's general theme of family. The Globe and Mail article Toronto Desperate For Blood roused human interest thorough community togetherness â€Å"in case the patient required more blood than was on hand the hospital contacted the Red Cross society and two other hospitals to ensure a continued supply." This articles illustration of human interest is moderated through the exclusion of the agreement of the two hospital's to provide more blood even though they were low. Instead the article stuck strictly to the facts that the Globe's readers pay for. Realistically, the sale of newspapers is the primary objective of the journalist illustrated through their use of techniques. Journalistic content and techniques vary according to the audience towards which the newspaper directs its attention.