Weakness In Corporate Governance And Lack Of Transparency Accounting Essay Example For Students

Weakness In Corporate Governance And Lack Of Transparency Accounting Essay Weakness in corporate administration and deficiency of transparence are considered causes of the Asiatic fiscal crisis. ( Wan et al 2010 ) . The corporate dirts happened in the early 2000s urged regulators around the universe to accommodate the medical specialty to unwellness of the planetary fiscal stableness by institute CG reforms. For case, the Combined Code and the Sarbanes-Oxley Act were so introduced and enacted in UK and US severally. As an international fiscal and concern hub, Hong Kong is bound to take its portion of the sweeping impact of the Asiatic fiscal crisis and the dirts. Hong Kong Stock Exchange determined to present the codification of CG effectual from 2005, with similar commissariats on fiscal revelations in the universe. Most of the surveies utilizing US and UK informations indicated that the quality of corporate administration patterns has improved when houses comply with the commissariats of the codification. A study conducted by a research squad headed by Pr ofessor Stephen Cheung in Hong Kong generated a consistent consequence with those surveies ; it indicated that the CG criterion of Hong Kong listed houses had been improved evidently in 2005. We will write a custom essay on Weakness In Corporate Governance And Lack Of Transparency Accounting specifically for you for only $16.38 $13.9/page Order now 2.1.3. Earning Management While regulators aware the issues about CG after the dirts, the assurance of investors around the universe who rely on the reported net incomes on the fiscal statement to do their investing determinations have been significantly shaken. Net incomes is ever the most important index to measure how a house performs. EM refers to use of a house s net incomes through direct or indirect accounting methods to accomplish a coveted degree and that does non reflect the economic world to misdirect FS users about the corporate public presentation or deriving self-interest. In short, the patterns of EM deter the credibleness of fiscal coverage. There is dozenss of empirical researches grounds that good CG better the transparence of the quality fiscal coverage which provides more decision-useful information to investors irrespective of the geographical location of the listed company. Some of GCG mechanisms include the being of independent board of managers, audit commission, no CEO dichotomy, no T op Share ( commanding stockholder ) , and stockholder s alliance in order to confront commanding stockholder. ( Werner R. Murhadi 2009 ) . 2.1.4. The alone characteristics of Hong Kong Firms. A planetary codification of CG should non be applied as a criterion among the universe attributed to the alone scenes of each legal power. It is of import for regulators and analysts to understand the unique characteristics and regional conditions affect the inducement of pull offing net incomes and the coverage quality. Therefore, Most of the researches have done to look into the relationship between the CG patterns and EM with US informations, merely a few O f them analyses about the issues in other parts. An premise that a same consequence will be concluded when analysing HK information is dubious. The widely acknowledged household ownership concentration feature of HK listed houses is still considered as the major subscriber of the failure of CG even after the debut of the codification. See the ballot use done by PCCW and the matter of Citic Pacific in 2009. 2.2 Literature reappraisal The research paper which examine whether the revelation of Corporate Governance Structures affect the market rating of net incomes surprises and houses net incomes direction, Jui-Chin Chang and Huey-Lian Sun ( 2010 ) , suggested that the effectivity of corporate administration in supervising net incomes direction is improved after the mandated revelation. This determination is consistent with the consequence of the research on CG and net incomes prognosiss accuracy which supported that it is effectual to heighten the quality of fiscal revelation by revising the Malayan Code on Corporate Governance to promote public companies to implement good administration patterns. ( Ahmad-Zaluki et al 2010 ) . However, Davies and Schlitzer ( 2008 ) in their paper raised the inquiry about the practicality of an international one size fits all corporate administration codification of best pattern and the consequence of the paper implied that the credence of a planetary corporate administration codification is limited due to the versions in the concern environment. Ching, M.L.K. et Al. ( 2002 ) in their research contended that CG mechanisms and monitoring and inadvertence activities will impact the usage of EM, and the importance of these factors varies across houses and national legal powers. Because CG, the legal environment, and monitoring activities are far different in Hong Kong than in the U.S. , research surveies utilizing American informations have limited relevancy for HK. .ucebeb106c97a28e623ed2c71eb01b70c , .ucebeb106c97a28e623ed2c71eb01b70c .postImageUrl , .ucebeb106c97a28e623ed2c71eb01b70c .centered-text-area { min-height: 80px; position: relative; } .ucebeb106c97a28e623ed2c71eb01b70c , .ucebeb106c97a28e623ed2c71eb01b70c:hover , .ucebeb106c97a28e623ed2c71eb01b70c:visited , .ucebeb106c97a28e623ed2c71eb01b70c:active { border:0!important; } .ucebeb106c97a28e623ed2c71eb01b70c .clearfix:after { content: ""; display: table; clear: both; } .ucebeb106c97a28e623ed2c71eb01b70c { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .ucebeb106c97a28e623ed2c71eb01b70c:active , .ucebeb106c97a28e623ed2c71eb01b70c:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .ucebeb106c97a28e623ed2c71eb01b70c .centered-text-area { width: 100%; position: relative ; } .ucebeb106c97a28e623ed2c71eb01b70c .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .ucebeb106c97a28e623ed2c71eb01b70c .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .ucebeb106c97a28e623ed2c71eb01b70c .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .ucebeb106c97a28e623ed2c71eb01b70c:hover .ctaButton { background-color: #34495E!important; } .ucebeb106c97a28e623ed2c71eb01b70c .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .ucebeb106c97a28e623ed2c71eb01b70c .ucebeb106c97a28e623ed2c71eb01b70c-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .ucebeb106c97a28e623ed2c71eb01b70c:after { content: ""; display: block; clear: both; } READ: Foreign Direct Investment in China EssayA big proportion of HK listed houses are controlled by households. When most of the consequences of empirical researches supported the positive association between the CG mechanism and houses net incomes quality, the alone characteristics of Hong Kong is non being considered in those researches. A rare research done by Jaggi, B. , et Al. ( 2009 ) used samples before the acceptance of codification of corporate administration and happen that a higher proportion of independent corporate boards of HK houses is associated with more effectual monitoring to restrain EM by discouraging directors from pull stringsing the reported net incomes ; therefore the net incomes quality is expected to be high despite differences in institutional environments. However, it is non the instance of which the houses are family-controlled, either through ownership concentration or the presence of household members on corporate boards. 2.3 Objective While infinite surveies have already done with informations of parts other than HK about the association between CG and EM, some of them have besides emphasized on the individuality of household ownership concentration in Asiatic parts. This survey is done for the intent of measuring the effectivity of the Code of Corporate Governance Practices effectual from 2005 on cut downing EM patterns and bettering net incomes quality of HK Firms. Focus on the singularity of the Hong Kong Firms ownership construction to look into whether compulsory revelation of corporate administration structures improves the quality of fiscal information of Hong Kong family-controlled houses. 2.4 Statement of hypothesis 2.4.1 Indentifying Corporate administration The research generated by Dey, ( 2008 ) examined that different states have different corporate administration construction. She considered 12 variables of corporate administration to mensurate different corporate administration construction, such as the effectivity of the audit commission and dichotomy of CEOs and so on. To find corporate administration, we would utilize five variables including a majority-independent audit commission, a majority-independent board, fiscal professional holding sufficient accounting experience on the commission, large 4 hearers and the separation CEO and chair place. 2.4.2 Audit commission and gaining quality Harmonizing to Hong Kong Exchange and glade limited ( HKEX ) , after the acceptance of codification of corporate administration effectual that is in 2005, it is a must for Hong Kong listed companies to set up an audit commission, consisting non-executive manager ( NED ) and holding at least three members. Based on the research of Bedard, and Courteau ( 2001 ) , the higher the per centum of independent non-executive manager that are non directors in other houses, the higher the earning quality is. Therefore, the hypothesis we develop should be: H1: There is positive relationship between the being of a majority-independent audit commission and gaining quality after the codification 2.4.3. Independent board of manager and earning direction Harmonizing to Liu and Lu ( 2007 ) , they found that when fixing fiscal statement, the board of manager can assist to supervise and forestall commanding stockholder as this act may do harm to the other stockholder. Besides, the Hong Kong boards of manager were by codification at least three NED members every bit good. H2: There is positive relationship between the proportion of Independent non-executive managers on the board and gaining quality after the codification. 2.4.4. CEO dichotomy and earning direction Harmonizing to R. Murhadi, Werner. Dr ( 2009 ) , he found that if there is any occupation dichotomy, it was less effectual and strongly act upon higher degree of discretional accrual. Anderson et Al. ( 2003 ) found that net incomes informativeness is positively associated with houses holding separated CEO and chair places H3: The being of CEO dichotomy positively influences the degree of net incomes direction after the codification. 2.4.4 Large 4 hearers and gaining direction The old research done by Klein ( 2003 ) found that Large 4 hearers may switch some of their duty of supervising fiscal describing to houses audit commissions after SOX. Therefore, there may be difference between discretional accumulations and Big 4 hearer in the before period of SOX. .u502be8422ade5f74a979e785b6f6c6b2 , .u502be8422ade5f74a979e785b6f6c6b2 .postImageUrl , .u502be8422ade5f74a979e785b6f6c6b2 .centered-text-area { min-height: 80px; position: relative; } .u502be8422ade5f74a979e785b6f6c6b2 , .u502be8422ade5f74a979e785b6f6c6b2:hover , .u502be8422ade5f74a979e785b6f6c6b2:visited , .u502be8422ade5f74a979e785b6f6c6b2:active { border:0!important; } .u502be8422ade5f74a979e785b6f6c6b2 .clearfix:after { content: ""; display: table; clear: both; } .u502be8422ade5f74a979e785b6f6c6b2 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .u502be8422ade5f74a979e785b6f6c6b2:active , .u502be8422ade5f74a979e785b6f6c6b2:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .u502be8422ade5f74a979e785b6f6c6b2 .centered-text-area { width: 100%; position: relative ; } .u502be8422ade5f74a979e785b6f6c6b2 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .u502be8422ade5f74a979e785b6f6c6b2 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .u502be8422ade5f74a979e785b6f6c6b2 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .u502be8422ade5f74a979e785b6f6c6b2:hover .ctaButton { background-color: #34495E!important; } .u502be8422ade5f74a979e785b6f6c6b2 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .u502be8422ade5f74a979e785b6f6c6b2 .u502be8422ade5f74a979e785b6f6c6b2-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .u502be8422ade5f74a979e785b6f6c6b2:after { content: ""; display: block; clear: both; } READ: The Human Rights Issue of Guantanamo Bay EssayH4: There is a negative relation between gaining direction and proportion of Large 4 hearers after the codification. 2.4.5 Experts in audit commission and gaining direction The Code in Hong Kong required that among the three members, it should include at least an independent NED with sufficient and appropriate fiscal experience. Xie, Davison, and DaDalt ( 2003 ) use pre-SOX samples to look into that audit commission members holding fiscal experience/background negatively influence discretional accumulations. H5: There is a negative relation between discretional accumulations and the existent of fiscal experts on audit commissions after the codification. 2.4.6. household control and gaining direction Due to the different outlooks sing the consequence of household control on net incomes direction, Jaggi-Leung usage pre-code sample to demo that an addition in the proportion of outside managers to beef up board monitoring is improbable to be effectual in family-controlled houses. The per centum of NED on the board to a entire figure of managers is counted 20 % as cut-off point. H6: There is a negative relation between the existent of household ownership control and net incomes quality after the codification. 3.Methodology 3.1 Sample aggregation It is to seek the WiseNews Database and HKEX website to roll up the informations for all Hong Kong Listed Firms in all industry for old ages before and after acceptance of codification which is accounting period of 2004-2005 and 2005-2006 severally. 3.2 Research Design By utilizing the fiscal informations examined from the above database, it is decided to research all houses excepting Bankss, insurance and trusts companies as they manage gaining obtaining different inducements and chances. ( Peasnell et al, 2000 ) For proving net incomes direction, Dechow et al. , 1995 suggested to utilize modified Joness theoretical account to mensurate discretional accumulations. However, based on Kothari, Leone and Wasley ( 2005 ) , in add-on to the modified theoretical account, they use return on assets as one of variable so as to gauge accumulations more accurately. It is cross-sectional arrested development by utilizing two-digit SIC codification, so happen out the estimated coefficient by the undermentioned expression: ( Entire discretional accumulation ) TACCjt = AÂ µ0+ AÂ µ1 ( 1/ ATit-1 ) + AÂ µ2 ( DSale/ATit-1 ) + AÂ µ3 ( PPE/ ATit-1 ) + AÂ µ4 ROAit-1 ( 1 ) Then, NON-ACCjt = ?1 ( 1/ATjt-1 ) + ?2 ( DSalesjt DRECjt ) /ATjt-1 +?3 ( PPE/ATjt-1 ) +?4 ROAjt ( 2 ) Then, ciphering the discretional accrual by utilizing the undermentioned expression, DACCjt = TACCjt NON-ACCjt ( 3 ) Using the arrested development theoretical account to ciphering the information before and after the codification of corporate administration, DACCit = p 0 + AÂ §1 Auditindep + AÂ §2 BdIndep + AÂ §3 AccExp + AÂ §4 CEODua + AÂ §5 Big 4 + AÂ §FAMOWN ( 4 ) Where: ROA = the ratio of net income to entire assets FAMOWN = 1 if proportion of household members divided by entire figure manager is greater than 20 % , 0 for other than this instance. BdIndep: The figure of independent board managers calculated by the no. of board members AuditIndep: The figure of independent audit commission members calculated by the no. of audit commission members AccExp: 1 for holding fiscal professional experience and 0 for none and divided by the no. of audit commission members Large 4: It is an index of the Big 4 hearers. It is one if the house was Large 4 accounting houses client and it is zero if non. CEODua: it may be 1 when CEO is the house s manager of the board, 0 when it is non the instance. 4. Time agenda Time Action January Complete the background of the job and aims Research information for methodological analysis 1st 11th February Finish Methodology Collect informations by utilizing package i.e. Excel 12th 28th February Solve the jobs that will meet during the procedure of roll uping informations, such as, uncertainness about any informations Analyze informations and do consequence of the analysis March Write treatments Interpret the informations what we find Finish recommendations, decisions, sum-up of the undertaking 1 4th April Complete the bill of exchange to supervisor 5 28th April Complete the mention lists Review and proofread the grammar, organisation, format of undertaking Amend some parts based on remarks of supervisors

What Modern Television Programming Communicates Essay

What Modern Television Programming Communicates Essay Free Online Research Papers What Modern Television Programming Communicates Essay Since its first appearance in the 1950’s, television has revealed itself to be one of the world’s most influential mediums. Its entrance into the media scene has tossed other mediums, such as the radio and print media, aside. With at least one television per household in Canada and with the average Canadian watching about 22.6 hours of TV per week, families are absorbing a great deal of television content; which includes the good and the bad. However, with the current selection of television programs, they are more likely to be seeing more of the bad than the good. In addition, kids more likely to spend more time in front of the TV because of their need to be entertained and occupied. This increased exposure of children, coupled with their level of intellect, leaves them far more vulnerable to the influences of television. A lot of the television programs that specifically target children are permeated with violence. Moreover, the violence is made to seem natural and acceptable; in other words, it’s all in the name of fun and no one will get hurt. Take for example â€Å"The Bugs Bunny and Tweety Show† with the Roadrunner and the Coyote. The Coyote is forever setting up traps for the Roadrunner which always backfire and send him off a cliff with a boulder close behind or falling victim to his own dynamite traps. Regardless of deadliness of the trick that backfires on the Coyote he still survives to plan yet another attack on the Roadrunner. The contraptions used by the Coyote are endless and so is the violence that results from them. Furthermore, these shows have a tendency to depict the world as being good versus evil. This depiction is not only dangerous because it is unrealistic, but also because it suggests that the only way to resolve differences with others is with the use of force. For example, the cartoon â€Å"X-men† tells the story of mutant humans trying to find their place amongst regular humans. The problem is that some mutants want to wipe out the normal human race, while the X-men are a group of mutants trying to exist as normal people do. In order to protect themselves and normal humans from the evil mutants, they use their special â€Å"mutant powers† to engage in an ongoing bitter battle, where the one with most powerful mutant defences comes out victorious. And, hence, the battle between good and evil continues and only the strong will survive. Unlike mature adults, young children’s ability to pass rational judgement is not yet fully developed; therefore, they are incapable of seeing that, unlike a mere window, television is able change the view it presents. With the use of sound effects, computer enhancements, and other special effect techniques television is able to convey any image it wants to portray. These effects are often used to create grandeur images that incorporate a sense of realism in fictional programs. The effectiveness of these techniques prevents children from being able to distinguish between what is real and what is only the special effects of television. In addition, the variety of special effects employed by producers downplays the violence, immorality, and deformities in human behaviour- the audience is made to feel empathy for the murderer and is able to justify the immorality of the abused child who murders his parents. For example, music is often used by producers of television programs to elicit a particular type of emotion toward a specific character at a specific time. Music is used to produce feelings of suspense, horror, sadness, joy, mysticism, et cetera. The use of sound and music coupled with other special effect techniques, such as lighting and computer enhancements, greatly add to the intensity of the emotions felt by the viewer. A good example of this are Walt Disney movies, like Snow White, Cindrella, Beauty and the Beast, etc., which tend to use a variety of sounds to elicit horror and sadness in young viewers. Furthermore, these special effects may add to the adverse effects of television by blurring the line between reality and the imaginative works of producers. For example, Prove influence of repeated exposure. How does repeated exposure to shows such as the X-men, Bugs Bunny, etc. adversely affect children? Why does this occur- children eager to learn, young minds are like sponges? Parents are ultimately responsible for monitoring what their children watch. We cannot simply leave it up to film-makers and producers and the rating system to protect our children from TV violence. Although third parties do share in the overall responsibility, there main goal is profit, not the protection of young minds. It does so in a very subtle and convincing manner. There is obviously great cause for alarming. Children in general seem to be able to absorb much more than adults can. Furthermore, how can such a this paper addresses the fact that children first and foremost are seeing things they should not be seeing. the violence portrays on TV whether it is trough cartoons or movies is definitely not inoffensive. And furthermore, how could such a massive doses of TV fail to have an effect on people? For most people, television is their window to the world. They believe that the view it offers, is in fact a clear picture of what the real world is. If we were to borough this expression â€Å"the mass media are our window on the world,† It is with children, though that the subject of violent television becomes more alarming. Because adults are rational beings, some may be able to perceive the influence of violent acts on Television and in movies and withdrew. This moves us to formulate that by large, whatever violent programming may do to adults, it can surely do to children. Only more so since the latter are more likely to believe in the fantasy worlds they see on TV. Kids in general spend more time in front of the TV set than adults. Also, unlike rational adults, kids and adolescents with their undeveloped minds are simply unable to see that unlike a mere window, television is able to change the view it presents. However, the film makers and television programmers have ignored this fact. It is well-taken that television in general can have great impact on its viewers. Watching a coca cola commercial can make one thirsty. Watching a sad movie makes the romantic ones cry. The story-line respectively casts bad people as robots, while the good people vanquish them with violence. The child learns that justice, reason and effective communication do not achieve success; but the weapon is a tool of power that is necessary to deal with evil. Teaches children that the world is divided into â€Å"goodies† and â€Å"baddies.† Also learn that crime is fun and exciting. Violence is the only way to resolve conflicts. As social critic Michael Novak puts it best: â€Å"Television is a moulder of the soul† The critics have are stills debating whether violent acts committed on television shows including shows and cartons that are geared to children have long lasting effects on children. In spite of this accumulated evidence, broadcasters and scientists continue to debate the link between the viewing TV violence and childrens aggressive behaviour. Some broadcasters believe that there is not enough evidence to prove that TV violence is harmful. But scientists who have studied this issue say that there is a link between TV violence and aggression, and in 1992, the American Psychological Associations Task Force on Television and Society published a report that confirms this view. The report, entitled Big World, Small Screen: The Role of Television in American Society, shows that the harmful effects of TV violence do exist. Ultimately however, it is up to sensible parents to establish the filtering and to act as â€Å"gatekeepers† as to what is appropriate or inappropriate for their youngsters to absorb. Actions affecting an individual especially the young mind may have far-reaching implications that we don’t currently understand. Many died of lung cancer causing by heavy smoking before the truth about cigarette was finally known. While the researchers are still slow to admit there is a direct link †¦effect of TV violence are still the topic TV shows producers and film-makers out of their greed and crave to make profits will continue to throw at us all sorts of violent acts. We simply cannot go back to the good old days where it would be scandalous to show a †¦ the world has gone from bad to worse and will continue to advance in the same direction. Unlike a mere window that cannot changes the views it present, television is a powerful mean of intense pressure that convinces that convinces the immature mind that violence is an acceptable way of life. Some may still be in doubt that television violence has harmful effects. However, it cannot be an issue with regard to its presence in children programs. First and foremost, children see things they should not be seeing. Rather than having Hollywood judge the content of what is appropriate for children to view, parents should be more aware of the situation and put restrictions on what their youngsters are watching. The V-chip alone cannot solve the problems. I personally think that it is more insulting than anything. It is like saying to people, hey, we have gone to far to do anything about it. Business is good, we are making tones of profits. We are going to continue in the same line. Just like the tobacco companies are looking for a quick fix by promoting healthy smoking, the TV industry is looking for a quick fix by introducing the V-chip. What factors determine the moral dev. Of a child who moves into adulthood valuing all human beings as equal, respecting the complexities of humans, loving justice, valuing non-violent conflicts. Well over 3000 scientific studies during decades of research have backed up the conclusion that violent TV has negative effects on children and teenagers. Such reputable organizations as the American academy of Paediatrics’, the National Institute of Mental Health all agree that television violence causes aggressive and antisocial Behaviour in children. Recently we have seen the tragedy of teens killing teens in high schools first in the United States and then here in Canada. These shocking events have necessarily led us to ask how and why such terrible things can happen. The average American child watches 27 hours of television a week just had a very disturbing conversation with my friend and neighbour whose son plays with mine on an almost daily basis. She asked me if Id noticed my three-year-old acting differently lately and with surprise I answered yes. My normally sweet, co-operative boy was suddenly stealing chopsticks from my drawers and using them as swords and bows and arrows. He was taking the plastic knob off his playmates golf club and using the stick as a sword or holding it up as a gun. He now has an aggressive posture and look on his face. He fought his teacher yesterday because he didnt want to put his coat on. Hes been fighting my husband and I on almost everything in the last three weeks and it has been getting worse, though weve tried many different discipline techniques. So whats been the problem? My friend sat her son down yesterday and told him she was upset with the hitting and general aggressiveness between them when they play lately and asked him why he was hitting my son yesterday. He replied that when the soundtrack for the movie Shrek is on, thats the behaviour Shrek does, so thats what the boys do. In shock, I questioned my son and he gave the same answer. Although we are both finicky moms and watch our children like hawks, read to them often, laugh, hug and love them, feed them healthy food and have a loving family environment as well as having talked to them over and over about how TV is not real our kids have been acting violently. I believe the movie industry has been touting movies as Family, but in the ones Ive seen there are what I consider to be swear words, sexual innuendo, bad grammar and violence, violence, violence. As of today, Im taking Shrek, and any other show I see violence or other inappropriate images in, out of my sons viewing. Weve gotten too slack, too lazy, too helpless, too accepting of Hollywood and the mindless, dysfunctional garbage they hype at us. We must say no to it, and in large numbers if the media is ever going to understand they will actually make more money if they produce movies and shows that are healthy for children to learn from, that parents feel safe allowing them to see. 5. South Park South Park is a violent tv show where a group of kids swear when one of their friends die and usually think of disgusting things to end evil. Although it is violent South Park is very funny. South Park Episode a Sacrilege An episode of South Park aired June 8 on Global TV which depicts a boy acting as Jesus Christ, hanging on a cross, has been labeled a vile, unrestrained attack by the Catholic Civil Rights League and received strong condemnation from American Christian groups. The boy’s friend, whose father has marital problems due to erectile dysfunction, confuses the word resurrection (of Jesus Christ) with the word erection. The confusion occurs when the two boys meet a priest who tells them that Jesus was crucified, died and was resurrected on the third day. Kyle, thinking that a resurrection is the same thing as an erection, wants to help his father, so he asks a third boy, Cartman, to hang on the cross, hoping he’ll have an erection once he dies. Rose Dyson, chairperson of Canadians Concerned About Violence in Entertainment, calls the episode an inexcusable excess in television programming. South Park is an outgrowth of the Beavis and Butthead show banned by the CRTC last year in Canada. It is produced by Comedy Central, a joint venture of Time Warner entertainment Company and Viacom International. Dyson says South Park is even coarser and more violent than Beavis and Butthead. This is a debasement of Christians who take the crucifixion of Jesus seriously, and it is marketed to adolescents. I would put it in the same category as misogyny, anti-Semitism or racism. These are all acts of violence because they harm the offended party through abuse of power, says Dyson, who is publishing a book later this year about violence in the media. Dyson says the content of shows geared to adolescents is alarming and often depicts children in the role of enabling adults, rather than the other way around. The message is given that children must take on far more than they’re emotionally capable of. The pendulum has swung too far the other way of ‘children must be seen and not heard’ to ‘children rule the roost.’ Thomas Langan, president of the Catholic Civil Rights League, says that attacks on the church by the mainstream media are becoming increasingly outrageous. These attacks are an obvious attempt by one segment of society to stir up loathing and anger at the church. Christians must take action to awaken society at large to the extreme danger this presents to all Canadians. Calls made to Global Television about the episode were not returned. Rugrats and violence Some Russian circus handlers upset several tables as they race outside to chase after a train which several circus monkeys have commandeered and that later crashes in a forest. Dil repeatedly hits Tommy on the head with a rattle (at first by accident, but then seemingly on purpose) and then with his bottle. Stu and Drew get into a brief tussle where Drew ends up pinning Stu to the ground and holding his arm behind him. When Stu exclaims that hes breaking his arm, Drew says, Thats because I cant reach your neck. Spike (the dog) attacks a wolf thats menacing the kids and the two fall from a bridge presumably into the river below. Though children watch TV at just about any time (including programs aimed at adults), the UCLA Television Violence Monitoring Project focuses on Saturday-morning childrens television shows. It is true that people rarely die on Saturday morning TV, but they do fight – a lot. The shows send the message that fighting, if not fun, is at least the norm. It is ironic that adult programming is showing promising signs with respect to violence while childrens shows continue to have serious problems. The study classifies violence into three categories: Slapstick, Tame Combat Violence and Sinister Combat Violence Slapstick This is the classic approach to cartoons as exemplified by Bugs Bunny and The Roadrunner. The violence is not designed to be taken seriously by viewers. Some examples: 1. Addams Family (ABC) 2. Animaniacs (Fox) 3. Beethoven (CBS) 4. The Bugs and Tweety Show (ABC) Tame Combat Violence The violence here usually stems from a battle between good and evil. While the tame combat violence is sometimes central to the resolution of the story, it is never the focus. Some examples: 1. Alladin (CBS) 2. Dog City (Fox) 3. Free Willy (ABC) 4. Reboot (ABC) Sinister Combat Violence Shows typified by sinister combat violence raise the most concerns because fighting is the main attraction or focus. This is not a new genre, but the dark overtones and unrelenting combat are signs of a growing trend. These shows are mean-spirited and feature violence for the sake of violence. Their message is: fight! The study found eight shows that fell into this category. 1. Batman and Robin (Fox) 2. The X-Men (Fox) 3. Wild C.A.T.S. (CBS) 4. Skeleton Warriors (CBS) 5. Mega Man (Fox) 6. Teenage Mutant Ninja Turtles (CBS) 7. The Mighty Morphin Power Rangers (Fox) 8. Super Samurai Syber Squad (ABC) Series with the most frequent violence: 1. Walker, Texas Ranger (CBS) Virtually every episode features Chuck Norris in prolonged, graphic scenes of hand-to-hand combat. Of 15 monitored shows, 12 raised concerns. 2. Mantis (Fox) The intensity of the violence is less than in Walker, but there are far more violent scenes. This is violence for the sake of violence. Mantis raised concerns 12 out of the 17 times it was watched. 3. The X-Files (Fox) The X-Files always includes several disturbing violent scenes. But the violence is portrayed as evil, and the two protagonists have a strong aversion to violence. The show was examined 34 times and raised concerns 12 times. Research Papers on What Modern Television Programming Communicates EssayEffects of Television Violence on ChildrenHarry Potter and the Deathly Hallows EssayRelationship between Media Coverage and Social andMarketing of Lifeboy Soap A Unilever ProductWhere Wild and West MeetAnalysis Of A Cosmetics AdvertisementHip-Hop is Art19 Century Society: A Deeply Divided EraQuebec and CanadaGenetic Engineering

The French Revolution Research Proposal Example | Topics and Well Written Essays - 250 words

The French Revolution - Research Proposal Example This is to ensure that there is a complete understanding of both the long term as well as the immediate causes of the Revolution which will be analysed together with the events that took place afterwards to come up with conclusive results. There is a large amount of literature that has been written concerning the French Revolution, which can be considered to be most insightful concerning the complex events that took place before and during the revolution (Furret, 3; Nygaard, 434). Most of the literature that will be used in this research will be secondary sources, since the said literature has the advantage of viewing the events of the French Revolution from the impartial perspective of those authors who have the facts about it as well as its aftermath in hand (Hanson, 7). The secondary sources that have been identified as the most suitable for use in this study include the

Professional Practice Case Study Example | Topics and Well Written Essays - 3000 words

Professional Practice - Case Study Example presents an interesting case due to its initiation stages and a number of challenges that it has gone through to the current level where it is not only the art, but also the great spots that are located at different places in the island which acts as the attractive features. The Naoshima project presents a case that is comparable to other projects which have been carried out in the recent past. The comparable project, in this case, is the architectural design practice that I have set up with my fellow Cambridge post-graduate, and the practice has received potential clients since its initiation and has closed down on a number of deals most of which have given the practice a stable workload and are similar to the Naoshima island project. The project that has been carried out by the practice is similar to the Naoshima project because they both have features that have made them notable and identified within the historical timeline. The identifiable elements between the two projects includes their similar method of construction and building materials, and other elements such as the form that has been adopted in the construction process. The style that has been adopted in the architectural designs being carried out can be described as post-modern. The architectural designs have included changes being carried out gradually as a way of allowing architects to adapt to the new ideas, and these styles have on several occasions been a rebellion of the styles that had existed before. The case of Naoshima Island involved a proposal that was made which entailed an agreement being reached to allow modern architectural practices to be applied and turn the island into an attractive site for tourism due to the establishment of the many contemporary museums2. The changes had the sleepy fishing community being turned into a home of impressive art collection that turned the place into an attractive site for touring. The analysis of the Naoshima Island compares to the project that has

Journal Assignment Observation of a Presentation Essay

Journal Assignment Observation of a Presentation - Essay Example Each person hired had to have restaurant experience in the area of their work. For an example, a person in the kitchen had to have kitchen and food preparation experience. There were 14 new people hired for this day time shift. Each person wore a name tag, and they were told that they needed to wear the name tag every time they came to work. One lady started to laugh. She was rather young, and Mr. Marcus asked her what was funny. She said that she was glad she didn't have to wear them like the ones that retail stores have their employees do because they aren't able to be read! As the people introduced themselves, it was easy to see who were outgoing and who were quieter. The outgoing people smiled and made eye contact with others, while the more reserved were polite in their behavior, participated, but appeared uncomfortable in the group setting. Mr. Marcus smiled frequently, then said that he wanted all of them to understand correct table service because when working in an elite restaurant, it is necessary to know the procedures. He asked if anyone had ever known or practiced right-handed table service. One male, Jon, raised his hand and said that he did. Mr. Marcus asked him to come help him demonstrate. He had two of the other people sit as though they were guests in the restaurant. Jon set the table for right-handed service, then Mr. ... He had Jon take the dishes from the table from the right, then serve dessert to the guests. The others watched and Mr. Marcus asked if they had any questions. Geoff, another male, raised his hand and asked if left-handed service was ever used instead of the right handed method. Mr. Marcus explained how and when that could be used and the need to observe the guests as to which hand is used in eating. Mr. Marcus handled questions very well. Julia asked about having an accident and dropping something. Mr. Marcus' answer was pleasant. "Well, Julia, I hope that doesn't happen, but if it does, the staff will help clean it up and then we'll fire you!" He laughed, admitting he was teasing, but that the staff would help in a crisis. His personal mannerisms, his smile, eye contact, and interaction, made the trainees feel comfortable. His non-verbal behavior was impressive and quite natural. It was obvious that Mr. Marcus was quite comfortable with his position. His mannerisms showed a person who was comfortable with himself and what he was doing. He made eye contact with every person he was training and had a way of getting each to participate without causing him or her to feel uncomfortable. He did this by a slight motion of his hand. His dress was a shirt and tie with a business suit, the jacket was removed while he was training. The language that was notable was his use of "guest" instead of "customer" and "service" instead of "waiting on the table." This was definitely an upper class eating establishment! Also, when a question was asked, he repeated the question in the form of a statement, then proceeded to answer the question. This is an excellent technique for anyone in communications or the teaching field. The trainees were dressed in the type of uniforms

Role of Communication in Health and Safety

Role of Communication in Health and Safety DIANE PARSONS TABLE OF CONTENTS 1. Explore the role of communications training in the promotion provision of health safety in the workplace. Page 2 2. Outline the principles procedures of good house-keeping in the workplace. Page 3 3. Noise, dust and fumes are hazards which are commonly found in workplaces. For one of these hazards outline the risk associated with exposure to this hazard and control measures which might be used in the workplace. Identify at least 3 hazards which are commonly encountered in your workplace and briefly describe how these are controlled. Page 45 4. Explain the typical contents of a first-aid kit their appropriate uses. Page 6 5. Explain the risks associated with the following hazards work environment, work practices, medication, alcohol, drugs and outline for each, steps which an employer might take to control these risks (please provide at least 2 controls per hazard). Page 78 6. Outline risk factors in relation to health, to include stress/ lifestyle/ diet/ illness. Page 910 ReferencesPage 11 1. EXPLORE THE ROLE OF COMMUNICATIONS TRAINING IN THE PROMOTION PROVISION OF HEALTH SAFETY IN THE WORKPLACE. The role of communications and training in the work place is important in any job. In Healthcare there is no exception to this. Under the Safety, Health and Welfare at Work Act 2005 (SHWWA 2005) all employers must specify the training essential to ensuring the health and safety of their employees. The training provided will help staff achieve the essential skills, knowledge and attitudes needed to ensure that they are competent in the health and safety features of their work. In healthcare the Conformity European (CE) mark is important and a lot of employers train their staff to look out for this. Communication in the workplace is essential as is training and the Health Service Executive (HSE), Health Service Authority (HSA) and Health Information Quality Authority (HIQA) are there to ensure that the SHWWA 2005 and the General Application Regulations 2007 (GAR 2007) are in place in the workplace. It is important from management to staff that communication is enforced in the workplace for health safety. For instance if there was a spillage in a nursing home in the corridor and there was a sign put in place to warn others of this the management could rest in ease knowing that their staff are aware and capable of ensuring health safety practices in the workplace. That is just one way of communicating there are many more ways I have listed a few below. (Course Notes 2015) Verbal – speaking, face to face Listening Non Verbal – texting, email, notice board, fax, registered mail, skype Demo/Training Focus group Conference call Emergency procedures www.google.com /images 2. OUTLINE THE PRINCIPLES PROCEDURES OF GOOD HOUSE-KEEPING IN THE WORKPLACE. The importance of good house-keeping is so important Healthcare and in particular Nursing Homes and Hospitals which are all about health and the well-being of patients. If a workplace practises bad house-keeping it can become unsafe and even hazardous for the staff and patients. Cluttered and untidy areas, spills and leaks and broken and damaged equipment are all signs of poor house- keeping. An example of bad house-keeping could be a fire exit left blocked and a fire breaking out in the work place, this bad house-keeping endangers everybody in the work place and it is up to the employers and employees to avoid incidents like this. Work places need to outline the principles procedures of good house-keeping to all employers and employees. The workplace needs to be actively monitoring the process of house-keeping within the workplace. HIQA and HSA have certain standards on house-keeping and have an inspection system in place. Some benefits of good house-keeping are: Good housekeeping prevents accidents such as slips, trips and falls Make the workplace happy, enjoyable and safe Improve and maintain your company’s image (good housekeeping echoes a well-run company) order and routine will impress visitors, employees and clients etc. Reduce the risk of accidents or harmful materials i.e. dust, vapours Help your company make the most and benefit the best out of its work space. In house-keeping there are 5S, this is a method of work organised in 5 stages with the goal of considerably improving the order and cleanliness in the workplace. This is known as the Heidelberg Model. These 5S are: SORT- removing anything unnecessary and disposing of it properly STRAIGHT- set things in order, easy to find SHINE- keep work place clean and safe STANDARD- maintain high standards in house-keeping and maintain orderliness SUSTAIN- to keep in working order, to perform regular audits (www.hsa.ie) 3. NOISE, DUST AND FUMES ARE HAZARDS WHICH ARE COMMONLY FOUND IN WORKPLACES. FOR ONE OF THESE HAZARDS OUTLINE THE RISK ASSOCIATED WITH EXPOSURE TO THIS HAZARD AND CONTROL MEASURES WHICH MIGHT BE USED IN THE WORKPLACE. IDENTIFY AT LEAST 3 HAZARDS WHICH ARE COMMONLY ENCOUNTERED IN YOUR WORKPLACE AND BRIEFLY DESCRIBE HOW THESE ARE CONTROLLED. A hazard is anything that has the potential to cause you or others harm. In the workplace there are many hazards. There are 5 categories of hazards Physical, Mechanical, Biological, Chemical and physosocial. (Course Notes 2015) Fumes would be a major hazard, the risks associated with this are life threatening. They would be physical and chemical hazards. The risks of fumes can come from gas leaks, chemical fumes etc. Some of the risks associated with fumes are they can cause serious illness, death, over exposure can lead to long term health problems, gas leaks can cause explosions. The control measures for this hazard would be storing chemicals away in proper storage areas, a carbon dioxide alarm and when handling dangerous substances always wear your Personal Protective Equipment (PPE). Making sure all chemicals are Classification, labelling and packaging (CLP) and a Material Safety Data Sheet (MSDS) is available and up to date. (www.google.com/image) In healthcare hazards are all too common but they must be identified and control measures must be put in place. Employers need to refer to the hierarchy of control measures which are: Remove, Replace, Reduce, Restriction, training and PPE to ensure safety. 3 HAZARDS COMMON IN THE WORKPLACE 4. EXPLAIN THE TYPICAL CONTENTS OF A FIRST-AID KIT THEIR APPROPRIATE USES. First aid is the first or immediate help given to a patient before the arrival of a paramedic or doctor. The first aid kit is there to offer an appropriate point of care, everything in the first-aid kit is put together based on the knowledge and experience on those putting it together. Included in it is PPE which is one of the employer’s duties in the workplace to have to maintain health and safety at work. (www.hsa.ie) 5. EXPLAIN THE RISKS ASSOCIATED WITH THE FOLLOWING HAZARDS WORK ENVIRONMENT, WORK PRACTICES, MEDICATION, ALCOHOL, DRUGS AND OUTLINE FOR EACH, STEPS WHICH THE EMPLOYER MIGHT TAKE TO CONTROL THESE RISKS In the workplace there are many risks, some include hazards work environment, work practices, medication, alcohol and drugs. Under the SHWWA 2005 one of the employer’s duties to employees is to provide a safe place to work so therefore the employer may have steps in place to control these risks. Every year it costs the state 3.6billion in accidents, 70% of accidents can be prevented by good health safety morals. (Course Notes 2015) There would usually be a risk assessment carried out which would: Identify the hazard b) assess the risk c) put controlled measures in place www.google.com/image 6. OUTLINE RISK FACTORS IN RELATION TO HEALTH, TO INCLUDE STRESS/LIFESTYLE/DIET/ILLNESS The risk factors in relation to health in the workplace are huge because stress, lifestyle, diet and illness all fall under health. In healthcare it is important that the staff promote good health and wellbeing, they do this through putting into practice of workplace policies and health promotion activities. For employers the risk factors can lead to loss of business and damage the company name, performance impairment, absenteeism and the loss of competitive edge. STRESS is a major risk to the health of an employee. Stress can be caused by many different reasons and have many different effects. Some effects of stress: Can be physical or mental Interfere with your ability to perform Increase cholesterol blood pressure Cause depression, break downs etc. All these can have a bad effect on the employees work and performance. www.google.com/image LIFESTYLE can have risk factors in relation to an employee’s health. A hectic or busy lifestyle can take its toll on someone’s health. If a person had a busy social lifestyle and were out parting every night it would eventually have an effect on their work due to tiredness or maybe coming into work with alcohol still in their system, the same would go for drugs. Drugs can be part of someone’s lifestyle too and have a devastating impact on it. ILLNESS can also have a lot of risk factors in relation to health. In the workplace it can lead to cross contamination staff and patients. It can lead to poor work performance, judgement and unpredictable moods. Lack of good time keeping and an increase of absenteeism. DIET can play a major role in the growth, repair and maintenance of a body. A well balanced diet and exercise are essential to good health. A bad diet, lack of water and no exercise can result in tiredness, stress, illnesses and depression which in return can influence someone’s ability to work. www.google.com/image REFERENCES (Course Notes 2015)page 2 (www.google.com/image)page 2 (www.hsa.ie) page 3 (Course Notes 2015)page 4 (www.google.com/image)page 4 (www.hsa.ie)page 6 (Course Notes 2015)page 7 (www.google.com/image)page 8 (www.google.com/image)page 9 (www.google.com/image) page 10 1

Best Man Wedding Speech -- Wedding Toasts Roasts Speeches

Best Man Wedding Speech Good Evening everybody...I hope you are all enjoying everything so far...My name is Frank Levy, and I am Rick's Best Man for the evening. I happened to find out that there was a pool going on as to how long my Best Man's speech was going to be, and I was the only one who bought in at 60 minutes, so you might as well all just relax, sit back and enjoy the ride. When Rick first asked me to be a "Best Man", I wasn't really sure what my responsibilities were suppossed to be. I asked around, and was told that my main duties for today were: To ensure that the groom arrives on time, To make sure he is sober, And to make sure he is looking good. Well 2 out of 3 isn?t bad... After all I?m best man, not a plastic surgeon! I was also worried about how long...

Retaining Customers Essay

BT is one of the largest communications companies in the world. One of the services they offer is residential or personal communications solutions. Even though they now have competition from other companies offering consumers substitutes for their service, they still hold the largest market share of providing residential customers with telephone lines. For BT to maintain this market share, they must retain the customers they have. I will be recommending how they can retain their customer base as well as winning new customers. I will be looking at several models and theories in order to do this. * Making Customers into Champions * The case of the complaining customer * The tip of the Iceberg Model From BT a customer receives a core service. Telephony. The customer expects the telephone in their home to be working when they pick it up. They are not going to be ‘wowed’ by the service if it is just working. However, when the customer makes contact with BT to enquire, change or add something they will use this opportunity to form a perception of BT’s Customer Service. Most people who move to a different telephone provider do so because they perceive indifference in the people they do business with at their current company. Customer feedback tells BT that one of the biggest drivers of dissatisfaction is the difficulty in registering their complaint with BT. A large part of this dissatisfaction stems from a lack of promised callbacks and an initial difficulty in escalating their issue. This feedback has been substantiated by OFTEL in that the number of customers contacting them to complain that they have not received a promised call back has been increasing. OFTEL have given BT a very clear indication that they expect this situation to be addressed and therefore it is paramount that the following recommendations are implemented immediately. * Own, Decide, Do – Training to be rolled out to all Customer Service Advisors. When a complaint is received in the 150 call centres the individual must own the complaint, make a decision about what to do with it and follow any promised action up with a call to the customer to let them know what happened. * Keeping the customer informed – With some complaints resolution may not be speedy. There may be some technical difficulties, which hold resolution up. The customer does not know this and will perceive any periods of silence as the indifference of BT to their complaint. Keeping the customer informed of progress or news (good or bad) will enhance the customers perception of BT> * EDCSM’s (Event Driven Customer Service Measures), the service that BT offer customers must be analysed in order to measure its success. Through BT’s sophisticated SMART datatbase, every contact with the customer is logged with the id of the advisor who took the call. This way trends can be spotted as well as training areas The barriers for the customer to successfully register their complaint are as follows: * The BT ‘shunt’ – BT is a huge business with over 20 large call centres taking in the freephone 150 (customer service) calls. It is very easy for complaints to get ‘lost’ in the system. * The call steering system. There are many different numbers to press for different departments. It is difficult to speak to a human * The Call Handling Time that advisors are encouraged to adhere to. This measure the amount of time they are talkng with each customer in order to keep the Percentage of calls answered as high as possible. * Poor training and coaching – target based coaching instead of skills based coaching In the longer term there are some other changes that should be implemented by BT over a period of time in order to instil enhanced behaviours in all employees. Traditionally employees of a company see a complaining customer as being a nuisance. BA challenged this when they introduced the Making Customers into Champions Model. This model can be directly applied to BT, who is, itself, striving to provide World Class Customer Service. This model labels different sectors of the customer base and how likely they are to contact BT with any dissatisfaction they may have and how easy it is to register this dissatisfaction. If the customer has a complaint and they cannot register this in any way, they may feel tempted to try a different provider. If the complaint is not registered then BT has not had a chance to resolve the complaint. If BT has a chance of resolving the issue, if it is resolved skilfully and well, research suggests that this could actually enhance the customer’s perception of BT. So, in short, a customer complaint can turn in to a glowing report for BT. Furthermore, if we make BT’s customers in to champions, BT can learn from the mistakes they have made that might have caused complaints in order that they do not occur again. * A dissatisfied customer will tell between 10 and 20 other people about their problem * A customer who has had a problem resolved will tell 5 people about their situation The case of the complaining customer is a valuable study that BT should already have taken heed of. The problems experienced by Mr Shelton almost mirror the experiences some BT customers have when things go wrong and customer relations are tested to the full. It may be tempting for some employees working for such a huge ‘cash cow’ as BT to believe that BT can afford to lose difficult customers. This study shows that whilst few customers actually take the time and energy that Mr Shelton did to complain, there are actually many other dissatisfied customers (Mr Shelton is just the ‘tip of the Iceberg’). These customers are the ‘missing in action’ group and will just quietly take their custom elsewhere and thus impact significantly on BT’s profit margins. The article points out that whilst it would be easy for us to read Mr Shelton’s contacts with the company as neurotic, in actual fact Mr Shelton has responded very emotionally to the way he feels his complaint has been dealt with. Customers should be allowed to vent their feelings, feel listened to and valued before their problem is resolved. They are experiencing feelings of powerlessness and this will be compounded if they feel that an advisor is not listening to them. Paraphrasing can be a useful tool here, to show empathy and check for understanding. TARP published a graphic representing the Tip of the Iceberg Principle. It indicates that consumer complaints to a third party are only a small portion of those that exist. They’re just the visible portion and reflect the much broader picture. This demonstrates how important it is for BT to be proactive in gaining feedback from customers at every possible opportunity. It was not the tip of the iceberg that sunk the Titanic, and it will not affect the business greatly if just those visible customers were dissatisfied with BT’s service. Those that leave quietly will have the greatest impact and BT will have little or no information as to why they left. BT must strive to deal with any customer requests the first time every time. Here is a list of my recommendations for BT for implementing across the board over the next 12 months in order to retain customers. * A review of the training process – all training should be underpinned with updated balance scorecard and appropriate coaching given by line managers * Quality must come before quantity. If all customers were dealt with the first time they called, there would be less calls * Approach customer complaints as a chance to ‘dazzle and delight’ customers and enhance a customers perception of BT – through a training programme * Work together with different departments and not as adversaries. Promote teamwork * Introduce an incentive scheme for teams and individuals who achieve excellent customer relations * Use customer feedback more effectively (EDCSM’s)- find out what customers want/expect then exceed this * Give staff more responsibility and authority to deal with complaints. Allow then to be flexible when it comes to procedural rules. Stop quoting ‘BT policy’. * Allow a measure of redress such as goodwill payments and compensation payments In implementing the above and re-training staff, BT will retain greater numbers of customers. Existing customers (especially those we have information about) are an ideal group to market new products to as well gain information from about how to improve on the products and services BT has.

How To Stress Syllables in Japanese Pronunciation

How To Stress Syllables in Japanese Pronunciation For non-native Japanese speakers, learning the cadence of the spoken language can be very challenging.  Japanese has a pitch accent or musical accent, which can sound like a monotone to a new speakers ear. It is quite different from the stress accent found in English, other European languages and some Asian languages. This different accent system is also why Japanese speakers often struggle with putting the accent on the correct syllables when learning English.   A stress accent pronounces the syllable louder and holds it longer. English speakers speed up between accented syllables without really thinking about it, as a habit. But the pitch accent is based on the two relative pitch levels of high and low. Each syllable is pronounced with equal length, and each word has its own determined pitch and only one accent summit. Japanese sentences are constructed so that when spoken, the words sound almost like a melody, ​with rising and falling pitches. Unlike Englishs uneven, often halting rhythm, when spoken correctly Japanese sounds like a steadily flowing stream, particularly to the trained ear. The origin of the Japanese language has been a mystery to linguists for some time. Although it bears some similarities to Chinese, borrowing some Chinese characters in its written form, many linguists consider Japanese and so-called Japonic languages (most of which are considered dialects) to be a language isolate. Regional Japanese Dialects Japan has many regional dialects (hogen), and the  different dialects all have different accents. In Chinese, dialects (Mandarin, Cantonese, etc) vary so widely that speakers of different dialects are not able to understand each other.   But in Japanese, there are usually no  communication problems among people of different dialects since everybody understands standard Japanese (hyoujungo, a dialect spoken in Tokyo). In most cases, accentuation doesnt make a difference in the meaning of the words, and the Kyoto-Osaka dialects dont differ from Tokyo dialects in their vocabularies.   The one exception is the Ryukyuan versions of Japanese, spoken in Okinawa and the Amami Islands. While most Japanese speakers consider these to be dialects of the same language, these varieties may not be easily understood by those who speak Tokyo dialects. Even among the Ryukyuan dialects, there may be difficulty understanding each other. But the official stance of the Japanese government is that the Ryukyuan languages represent dialects of standard Japanese and are not separate languages.   Pronunciation of Japanese The pronunciation of Japanese is relatively easy compared with other aspects of the language. However, it requires an understanding of Japanese sounds, pitch accent, and intonation to sound like a native speaker. It also takes time and patience, and its easy to get frustrated. The best way to learn how to speak Japanese is to listen to the spoken language and try to imitate the way native speakers say and pronounce words.  A non-native speaker who focuses too much on the spelling or writing of Japanese without taking into account the pronunciation will have difficulty learning how to sound authentic.

Ancestry of Laura Elizabeth Ingalls

Ancestry of Laura Elizabeth Ingalls Immortalized in time by the Little House series of books that she wrote based on her own life, Laura Elizabeth Ingalls was born on February 7, 1867, in a little cabin at the edge of the Big Woods in the Chippewa River Valley region of Wisconsin. The second child of Charles Philip Ingalls and Caroline Lake Quiner, she was named after Charles mother, Laura Louise Colby Ingalls. Almanzo James Wilder, the man Laura would eventually come to marry, was born February 13, 1857, near Malone, New York. He was the fifth of six children born to James Mason Wilder and Angeline Albina Day. Laura and Almanzo married on August 25, 1885, in De Smet, Dakota Territory, and had two children - Rose born in 1886 and a baby boy who died soon after his birth in August 1889. This family tree begins with Rose and traces back through both of her parents. First Generation 1. Rose WILDER was born on 5 Dec 1886 in Kingsbury Co., Dakota Territory. She died on 30 Oct 1968 in Danbury, Fairfield Co., Connecticut. Second Generation (Parents) 2. Almanzo James WILDER was born on 13 Feb 1857 in Malone, Franklin Co., New York. He died on 23 Oct 1949 in Mansfield, Wright Co., Missouri. 3. Laura Elizabeth INGALLS was born on 7 Feb 1867 in Pepin County, Wisconsin. She died on 10 Feb 1957 in Mansfield, Wright Co., MO. Almanzo James WILDER and Laura Elizabeth INGALLS were married on 25 Aug 1885 in De Smet, Kingsbury Co., Dakota Territory. They had the following children:    1 i. Rose WILDER ii. Baby boy WILDER was born on 12 Aug 1889 in Kingsbury Co., Dakota Territory. He died on 24 Aug 1889 and is buried in De Smet Cemetery, De Smet, Kingsbury Co., South Dakota. Third Generation (Grandparents) 4. James Mason WILDER was born on 26 Jan 1813 in VT. He died in Feb 1899 in Mermentau, Acadia Co., LA. 5. Angelina Albina DAY was born in 1821. She died in 1905. James Mason WILDER and Angelina Albina DAY were married on 6 Aug 1843 and had the following children:   Ã‚  Ã‚   i. Laura Ann WILDER was born on 15 Jun 1844 and died in 1899. ii. Royal Gould WILDER was born on 20 Feb 1847 in New York and died in 1925. iii. Eliza Jane WILDER was born on 1 Jan 1850 in New York and died in 1930 in Louisiana. iv. Alice M. WILDER was born on 3 Sep 1853 in New York and died in 1892 in Florida. 2 v. Almanzo James WILDER  Ã‚   vi. Perley Day WILDER was born on 13 Jun 1869 in New York and died 10 May 1934 in Louisiana. 6. Charles Phillip INGALLS was born on 10 Jan 1836 in Cuba Twp., Allegany Co., New York. He died on 8 Jun 1902 in De Smet, Kingsbury Co., South Dakota and is buried in De Smet Cemetery, De Smet, Kingsbury Co., South Dakota. 7. Caroline Lake QUINER was born on 12 Dec 1839 in Milwaukee Co., Wisconsin. She died on 20 Apr 1924 in De Smet, Kingsbury Co., South Dakota and is buried in De Smet Cemetery, De Smet, Kingsbury Co., South Dakota. Charles Phillip INGALLS and Caroline Lake QUINER were married on 1 Feb 1860 in Concord, Jefferson Co., Wisconsin. They had the following children:   Ã‚  Ã‚   i. Mary Amelia INGALLS was born on 10 Jan 1865 in Pepin County, Wisconsin. She died on 17 Oct 1928 in at the home of her sister Carrie in Keystone, Pennington Co., South Dakota, and is buried in De Smet Cemetery, De Smet, Kingsbury Co., South Dakota. She suffered a stroke which caused her to go blind at the age of 14 and lived with her parents until the death of her mother, Caroline. After that she lived with her sister, Grace. She never married. 3 ii. Laura Elizabeth INGALLS iii. Caroline Celestia (Carrie) INGALLS was born on 3 Aug 1870 in Montgomery Co., Kansas. She died of a sudden illness on 2 Jun 1946 in Rapid City, Pennington Co., South Dakota, and is buried in De Smet Cemetery, De Smet, Kingsbury Co., South Dakota. She married David N. Swanzey, a widow, on 1 Aug 1912. Carrie and Dave never had any children together, but Carrie raised Daves children, Mary and Harold, as her own. The family lived in Keystone, the site of Mount Rushmore. Dave was one of the group of men who recommended the mountain to the sculptor, and Carries stepson Harold helped with the carving. iv. Charles Frederic (Freddie) INGALLS was born on 1 Nov 1875 in Walnut Grove, Redwood Co., Minnesota. He died on 27 Aug 1876 in Wabasha Co., Minnesota. v. Grace Pearl INGALLS was born on 23 May 1877 in Burr Oak, Winneshiek Co., Iowa. She died on 10 Nov 1941 in De Smet, Kingsbury Co., South Dakota, and is was buried in De Smet Cemetery, De Smet, Kingsbury Co., South Dakota. Grace married Nathan (Nate) William DOW on 16 Oct 1901 in her parents home in De Smet, South Dakota. Grace and Nate never had any children.

Marks & Spencers Dividend Policy Essay Example | Topics and Well Written Essays - 3000 words

Marks & Spencers Dividend Policy - Essay Example This paper evaluates the different ways a firm pay out cash to its shareholders such as dividend payout, stock repurchase and new stock dividends as practiced by Marks & Spencer. The first step toward understanding dividend policy is to recognize that the phrase means different things to different people. A firm's decisions about dividends are often mixed up with other financing and investment decisions. Some firms pay low dividends because management is optimistic about the firm's future and wishes to retain earnings for expansion. In this case the dividend is a by-product of the firm's capital budgeting decision. Another firm might finance capital expenditures largely by borrowing. This releases cash for dividends. In this case the firm's dividend is a by-product of the borrowing decision. There is one possible source of the firm's investment outlays and borrowing which is an issue of stock. Thus dividend policy is defined as the trade-off between retaining earnings on the one hand and paying out cash and issuing new shares on the other. (Brealey & Myers, 2003) There are many firms that pay dividends and also issue stock from time to time. They could avoid the stock issues by paying lower dividends. Many other firms restrict dividends so that they do not have to issue shares. They could issue stock occasionally and increase the dividend. Both groups of firms are facing the dividend policy trade-off. In short, companies can hand back cash to their shareholders either by paying a dividend or by buying back their stock. (Carlson, 2001) Most companies pay a regular cash dividend each quarter, but occasionally this regular dividend is supplemented by a one-off extra or special dividend. Dividends are not always in the form of cash. Frequently companies also declare stock dividends. Both stock dividends and splits increase the number of shares, but the company's assets, profits, and total value are unaffected. The distinction between the two is technical. A stock dividend is shown in the accounts as a transfer from retained earnings to equity capital, whereas a split is shown as a reduction in the par value of each share. (DeAngelo, DeAngelo, & Skinner, Special Dividends and the Evolution of Dividend Signaling, 2000) Many companies have automatic dividend reinvestment plans (DRIPs). Often the new shares are issued at a 5 percent discount from the market price; the firm offers this sweetener because it saves the underwriting costs of a regular share issue. Sometimes 10 percent or more of total dividends will be reinvested under such plans. Sometimes companies not only allow shareholders to reinvest dividends but also allow them to buy additional shares at a discount. In some cases substantial amounts of money have been invested. (Scholes & Wolfson, 1989) There is an important difference in the taxation of dividends and stock repurchases. Dividends are taxed as ordinary income, but stockholders who sell shares back to the firm pay tax only on capital gains realized in the sale. However, the Internal Revenue Service is on the lookout for companies that disguise dividends as repurchases, and it may decide that regular or proportional repurchases should be taxed as dividend payments. (Jagannathan, Stephens, & Weisbach, 2000) Stock Repurchase There are three main ways to repurchase stock.

Consumer Behaviour- Redbull Case Study questions

Consumer Behaviour- Redbull questions - Case Study Example Through the marketing strategy of employing thrill into the advertisements, the company targets the young generation to consume the drink as a supplement to the adrenaline inducing sports. Such market segmentation has allowed the company to merge its natural consumer base with its targeted market. In the future, Red Bull’s most beneficial marketing strategy would be to segment the market based on consumers and innovation specifically rather than brute sponsorship based advertisement. Targeting a behavioural segment that is divided in to the groups of those who regularly, for example, go to gym or those that work in tough environments in the same age limits; it would be wiser, as per Walker’s (2006) research, to spend more marketing funds on those who are behaving in a more favourable way to consume the product. For example a 20 year old who goes to gym is more open to Red Bull’s advertisements than a 20 year old who works in a print shop. By specifically targetin g behaviour based market segments, Red Bull’s future marketing can further be optimized in line with the company’s current policy without interfering with other policies like those of thrill based advertisement. ... Starting from distributing free cases of the energy drink at gyms, schools and different buildings where they could find their consumer base, the Red Bull started with a viral advertising policy. The success of the viral advertisement resulted in rapid growth in sales. The motivations of consumers were based on their own needs, or their own needs as shown by the company. The need to re energize at work, gym, construction sites and other advertised areas has shown to be a consumer need by the Red Bull and often the Red Bull consumers are compared with non consumers in advertisements. The comparison often either implies the lack of energy in the individual and the inability to perform properly without re energizing or shows extra abilities in the individual consuming the product. The moto â€Å"No Red Bull, No Wings† clearly backs up this concept. Furthermore, by sponsoring highly thrilling race competitions, both on air and ground, the motivation to use the product is further a roused in the consumer base, both psychologically and as a way to try the product for the new consumers by creating a ‘buzz’. Describe the Brand Personality of Red Bull. Why do you think the concept of brand personality is so important to Red Bull? Being an energy drink aimed at the youth, Red Bull has developed a bold brand personality of a strong bull as depicted by its logo. The brand personality of the energy drink implies the traits of the type of boost it claims to give the consumers; strength, energy, physical resistance, quicker reaction time and improved mood. Giving an emotional character and association to the brand’s image, the company has devised a strategy