Angels in America Essay - 737 Words

Angels in America nbsp; nbsp;nbsp;nbsp;nbsp;nbsp; Everyone has his or her own personal faults in life.nbsp; Some are looked down upon more for their issues than others are.nbsp; Homosexual relationships are considered sacrilegious and unethical, so much that we scrutinize persons having those relations.nbsp; We as a society should not look down upon individuals whose sexual preference is different from our own. nbsp; nbsp;nbsp;nbsp;nbsp;nbsp; The 80s were a time of economic growth and global power.nbsp; It is also the setting for Tony Kushners play, Angels in America.nbsp; In Kushners play it was at time of gay revelation.nbsp; Reagans reforms and policies gave homosexual people the power and†¦show more content†¦Joe is married to Harper, a woman who is addicted to Valium.nbsp; He is like Roy Cohn in that he is a well-respected person whose career would be affected if it came out that he was gay.nbsp; Joes situation is different from Roys because he is a married man that is on an adventurous path towards love.nbsp; He is experimenting with his sexuality, not really sure of what path to take.nbsp; When Joe tells his mother, Hannah, she is furious and does not believe him.nbsp; Her Mormon son is a homosexual, a hard concept for her to understand.nbsp; He is scared to reveal his secret life to society for the fear of resentment.nbsp; This is true in society that we criticize tho se who are in a homosexual relationship.nbsp; Mathew Sheppard is an obvious example.nbsp; He was a teenager murdered because he was gay in a society that does not accept such behavior.nbsp; Whose at fault for his murder, his killers or society? nbsp; nbsp;nbsp;nbsp;nbsp;nbsp; Prior is another homosexual man in Kushners play.nbsp; He is different from Roy and Joe because he is not a professional.nbsp; Prior is also affected by theShow MoreRelatedEssay on Angels in America1621 Words   |  7 Pagesdoesnt belong. In â€Å"Angels in America† a gay fantasia on National themes, characters struggle to be themselves upon fear of whether or not society will accept them as an individual. The characters not only struggles with whether or not society will accept them, but they also struggle with their inner demons, and ultimately the question of what is truly good or evil. In this paper several characters will be analyzed and discussed from several different viewpoints. â€Å"Angels in America† is a highly dramaticRead MoreEssay on Angels in America1163 Words   |  5 PagesAngels in America The play Angels in America: A Gay Fantasia on National Themes, by Tony Kushner, contained situations in which characters’ personalities underwent great changes from the beginning of the play to the end. One of the most significant and noticeable changes was that of Harper. She was married to the character named Joe, who she knew was gay and the way she dealt with this came to relate directly to her own sanity. In part one, Harper spent a lot of time with her imaginaryRead MoreEssay about The Power of Angels in America2546 Words   |  11 PagesThe Power of Angels in America         Ã‚  Such ethical possibility is, however, founded on and coextensive with the subjects movement toward what Foucault calls care of the self, the often very fragile concern to provide the self with pleasure and nourishment in an environment that is perceived not particularly to offer them. -Eve Kosofsky Sedgwick    Demanding that life near AIDS is an inextricably other reality denies our ability to recreate a sustaining culture and social Read MoreTony Kushner s Angels Of America1180 Words   |  5 PagesTony Kushner’s â€Å"Angels in America† and Mwaganu wa Kaggia’s â€Å"Not Ashamed but so Ashamed† both explicitly address the social, religious, and political stigma associated with HIV/AIDS and homosexuality. The use of split scenes in â€Å"Angels in America† allows Kushner to demonstrate the similar ways in which both Joe and Prior respond to alienation despite having distinct personal conflicts. The two characters’ societal and personal dilemmas are most evidently intertwined in Act 2, Scene 9 of the play.Read MoreValues and Standards in Kushners Angels in America Essays1088 Words   |  5 Pagesof Joe and Roy implied in the play, â€Å"Angels in America† by Tony Kushner, while discussing how they can be both valuable and questionable. Kushner implies that religious ideals act as guidelines for those who follow them. He brings this point across with the character called Joe. A Mormon who has used those religious standards to fight off the â€Å"wrong or ugly† and has modified his behavior to what is â€Å"decent† or â€Å"Correct† (Angels in America pg. 40). Joe also talks about the pictureRead MoreThe Function of Dual Roles in Tony Kushner’s Angels in America1060 Words   |  5 PagesIn Tony Kushner’s Angels in America, the interconnection of people and events, that might ordinarily be viewed as disconnected or unrelated, is implicitly presented in the characters section. Dual roles are implemented by a playwright that has one actor portraying the roles of two or more characters, with or without thematic intentions. The use of â€Å"dual roles† in several scenes of this play can be viewed as a demonstration of Kushner’s effort in maintaining the in terconnectedness between charactersRead More A.M.Holmes Music For Torching, Seth MacFarlanes Family Guy, and Tony Kushners Angels in America1948 Words   |  8 PagesA.M.Holmes Music For Torching, Seth MacFarlanes Family Guy, and Tony Kushners Angels in America The social progression of America in the 20th and 21st centuries has been arguably advantageous. In the years following the feminist and civil rights movements, the United States has undeniably developed into the world’s leading democratic system. Women and minorities have equal citizenship status under the law. There are more females in the workforce than ever before, and formerly guarded issuesRead MoreAngels in America Essay1271 Words   |  6 PagesCarter O’Leary Angels In America Essay Rabbi Chemelwitz says in his eulogy (Millennium) that the Great Voyages of the past no longer exist. Does the play bear out the truth of his belief or not? If not, what are the new great voyages? Tony Kushner’s play, Angels In America, explores the trials of the journey of human life through the development of his characters throughout the play. When Rabbi Chemelwitz says â€Å"Great Voyages is this world do not any more exist.† (Millennium 16) he speaks onlyRead MoreExploring Spirituality in Angels in America1472 Words   |  6 Pagescoming professionals. In his play, Angels in America, Tony Kushner uses religious imagery and biblical references to help his characters find meaning in modern America as well as a means for convincing the audience that prophecy is possible in secular times and to help illustrate the age-old struggle between religious morals and sexuality in the twenty-first century. Tony Kushner, who is of Jewish descent, utilizes Christian and Mormon ideologies in the writing of Angels, but Judaism is by far the mostRead MoreAngels in America by Tony Kushner984 Words   |  4 PagesQueer Theory is the best approach by which to examine Angels in America because using Queer Theory allows us to see/ illuminates the difference between socially constructed gender and sexual acts based on sexual identity. Queer theory argues that gender is a cultural construct, that the social norms of men being masculine and women being feminine were manipulated as a culture to be seen as normal. In Angel in America, Roy Cohn is an attorney with power in his work place; he expresses a strong masculine

Police Corruption within XYZ Organization Essay - 1076 Words

Overview My memorandum is to address the issue of police corruption within xyz organization. Over quite a period of time, my investigation has revealed that police corruption has become a significant problem in this particular organization. We have substantial evidence supporting that members of xyz organization have been participating in protecting illegal activities, receiving payoffs for their cooperation with said activities, extortion, etc. These activities were highlighted as being corrupt behavior by Barker and Roebucks in 1973, and are one of the earliest typologies in this arena (Payne, 2012). These types of activities violate the trust that the public has placed in the members of xyz organization. It is commonly asserted that†¦show more content†¦deterrence through fear of the consequences. Police corruption is systemic and deserves an imperial response to reduce the likelihood of future reoccurrences (Waddington, 2010). Deterrence Theory (Payne, 2012) states that â€Å"Deterrence theory can be traced to Cesare Beccaria’s On Crimes and Punishments, a work that many have defined as the foundation of the classical school of criminological thought† (p.439). Based on this theory, there are three criteria that must be met for the punishment to be effective: (1) punishment must be swift so that the offender links the behavior of the crime with the response of the punishment, (2) punishment must be certain so that offenders know if a crime is committed then a negative consequence will occur, and (3) punishment must be proportional to the crime so that the punishment outweighs the positive benefits that an individual experiences from committing the crime (Payne, 2012, p.439). I believe this to be an important aspect to addressing criminal issues because it utilizes the classical approach, an approach that is argued by many as being the most effective at reducing criminal behavior. I also find this theory effecti ve because it addresses the punishment aspect, exactly what I believe many white-collar offenders fear as a result of criminal activity. One of the main underlying assumptions for the deterrence theory is that individuals are rational beings (Payne, 2012, p.439). Generally speaking, members of policeShow MoreRelatedEthical Issues Of The Workplace1494 Words   |  6 Pagesherself; seems to be the most affected person, the XYZ company, the employees of the company and the clients are the key organizations and people that will be affected with the issue that lies on the hand of Helen. She is the determinant of ethical and unethical behavior based on the case study (Rossouw, Prozesky, du Plessis Prinsloo, 2010). There seem to exist a conflict between the stakeholders (clients) and the employees of the organization including Helen. The employees are pressured to meetRead MoreFraud Triangle15238 Words   |  61 Pagestime† between banks to give the impression that he had money i n his accounts. In Chapter 1, we talked about what fraud is; the seriousness of the problem; different types of frauds, including customer frauds like Greer’s; how much fraud costs organizations; and the difference between civil and criminal law. In this chapter, we discuss who commits frauds and why they commit fraud. To prevent, detect, and investigate fraud, you must understand what motivates fraudulent behavior and why otherwiseRead MoreBoyer Dbq Teacher Guide10764 Words   |  44 PagesThe supportive structure and small number of documents chosen for this question are intended to make this a good starting point for teaching students to write DBQ essays. The three criteria offered for consideration create a logical pattern of organization. Each of these can be considered in turn with outside information from the student’s course and examples drawn from the documents. These include references to Spanish and French colonial efforts as well as to both the New England and ChesapeakeRead MoreStrategic Marketing Management337596 Words   |  1351 Pagescompetitor analysis 6.1 6.2 6.3 6.4 6.5 6.6 6.7 6.8 6.9 6.10 6.11 Learning objectives Introduction Against whom are we competing? Identifying and evaluating competitors’ strengths and weaknesses Evaluating competitive relationships and analysing how organizations compete Identifying competitors’ objectives Identifying competitors’ likely response profiles Competitor analysis and the development of strategy The competitive intelligence system The development of a competitive stance: the potential for ethicalRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words   |  1573 PagesPrinter/Binder: Courier/Kendallville Cover Printer: Courier/Kendalville Text Font: 10.5/12 ITC New Baskerville Std Credits and acknowledgments borrowed from other sources and reproduced, with permission, in this textbook appear on the appropriate page within text. Copyright  © 2013, 2011, 2009, 2007, 2005 by Pearson Education, Inc., publishing as Prentice Hall. All rights reserved. Manufactured in the United States of America. This publication is protected by Copyright, and permission should be obtained

Sandy and Her Beautiful Sisters Free Essays

In this story we’ll meet Sandy, who Is the â€Å"Cinderella† of this modern fairytale. She Is goodhearted, motherly, caring, modest and helpful. Sandy good looking thing’ Is her long, thick, curly hair, which she has been complimented on a few times. We will write a custom essay sample on Sandy and Her Beautiful Sisters or any similar topic only for you Order Now She Is an Independent and modern woman, but one day she decides to make a plan for her future. First of all she wants to shut her ears to the sisters’ compliments, secondly she wants to lose weight and thirdly she will let Danny. One of the sisters’ old boyfriends, sleep with her. Just for practice so she would be ready hen the prince of her life shows up. Even though Sandy’s plan seems attainable it is not as effective as Sandy wished. Sandy becomes pregnant after sleeping with Danny, and the Cinderella dream crumbles. Suddenly Sandy is both single and pregnant. The sisters try to convince Sandy that she is beautiful and there is a man, somewhere out there, waiting for her and wants her. But Sandy doesn’t believe them at all. The sisters are taking Sandy for granted, might because they don’t has a clue about that Sandy, a later time in the story, gets her own life and her own things to do than to do everything for them. The sisters are might Jealous of the skills Sandy got, she is a good cooker and to keep the house clean. The most supportive and helpful person in the story is Mrs.. Fairy, Sandy fairy godmother. She helps Sandy to take a chance and do something about her life. Mrs.. Fairy is what Sandy needs in her life, a person who can speak clearly and precisely to her. Sandy takes her first ‘step’ on her way, after she has spoken with Mrs.. Fairy. So actually, it’s because of Mrs.. Fairy that Sandy finds her happiness. In all fairytale there is a prince in this one is It Sam Prince, Sandy’s Prince Charming. Even though the three sisters all wanted him, and the fact of the two eldest being beautiful it was still Sandy and her cooking who won the prince. With help from Mrs.. Fairy. Sandy sister’s lives In the two large Intercommunicating rooms at the front of the Pelham flat, which they all shared, Sandy lives In the smallest room, with a good view over the garden. This Is a kind of symbol of their familiarity and much stronger bonds with each other, Harriet and Helena, compared to their younger sister Sandy. It was Sandy own choice to live In the smallest room. The story Is based on the moral, It doesn’t matter If you are beautiful or not, you can still have anything you want, If you fight for It. The writer proves his/her point by showing Sandy that she can get the man of her dreams. That they all three had wanted, as a reader, you see that beauty isn’t the most important thing, as it sometimes may appear, but that Sandy cooking skills brought her further, than the sisters astonishing looks, and will last forever, in contrast to beauty, w c w I leaser Walt How to cite Sandy and Her Beautiful Sisters, Papers

Integrated Marketing Communication Plan Of Toyota- My Assignment Help

Question: Describe about the Integrated Marketing Communication Plan of Toyota . Answer: Executive Summary Toyota has different range of products and its product lines in Canada include Toyota automobiles, lexus, Welcab, Marine, accessories, spare parts and engines. Automobiles of the company are deemed most popular. Toyota Company based in Canada focuses on two major consumer segmentations namely demographic and psychographic segmentations. Considering the demographic market segment of Toyota Company, it has been observed that the company has targeted families and within this segment the upper middle high-income group. To deal with increasing competition the Canadian market, the company differentiates its automobiles in consideration to cost, fuel efficiency, brand image style and several other competitive variables. The brand positioning statement of Toyota indicates that the company manufactures superior quality cars with new technologies in an energy saving approach. Moreover, the company has positioned itself to be highly environment conscious that works hard in developing clean world and prosperous society. Based on its strong performance in the Canadian automobile market, Toyota Company is anticipated to experience increasing sales and the profit is also anticipated to increase by 27%. The companys profits are anticipated to be increased by double amounts. Moreover, consolidated vehicle sales in the future years are anticipated to increase by 3% that indicates its high-income growth. Introduction: Integrated Marketing Communications serves as an expression of modern and traditional marketing strategies in order to increase the communication of regular promotional messages that is conveyed to the stakeholders of the company. Marketing communications within the global markets are needed to be conducted with care. IMC serves as the coordination and integration of all the marketing communications tools and sources within the organization within a seamless program that increases the impact on customers and several end users in decreased costs (Toyota Canada., 2016). Communication serves as a vital part of the export marketing activities and that can also be deemed necessary to offer information that buyers require to make purchasing decisions. Toyota Canada operates its business as a dealer of new and uses Vehicles of Toyota. The company offers cars, SUVs, pickup trucks, crossovers and hybrids. The company offers spare parts, roadside assistance, offers spare parts, collision repair along with several other service (Terpstra et al. 2012). The objective of the paper is to develop an international marketing communication plan for Toyota Company of Canada. The paper will conduct market and situation evaluation, market segmentation and customer evaluation, strategies and tactics of the company along with developing budgets and control plan for the company. Market and Situation Analysis Economic Environment Considering the financial crisis, Canadian government developed certain remedy policy in order to safeguard all the important industry including automobile industry. Moreover, the Canadian Federal Reserve Board developed quantitative easing policy that results in international asset price inflation in order to safeguard Canadian trade (Yeshin 2012). For this reason, such policies can help all the nations to protect their own automobile industries along with safeguarding other nations automobile company to gain increased market share in Canada. Toyota asked from some amount of loan from Canadian government and the loan policies of the country facilitates the automobile company to occupy increased market shares. Social Environment Toyota, Canada experiences the impacts of socio-cultural factors. The social factors those impact the companys macro-environment are increasing interest of the consumers on hybrid cars and high demand for the electric cars those serve as a great opportunity (Percy 2014). On the other hand, increasing wealth gap can serve as a threat for the automobile company. The company has an increasing opportunity to manufacture more products that can satisfy increasing interest of consumers in the hybrid and electric cars. Technical Environment Technical factors those influence Toyota in Canada, particularly as the company is involved in technological business are considered to included increased use of e-commerce and the trend of mobile technology as an opportunities for the company. Cybercrime serves threat for the company (Westwood 2013). Considering this, Toyota Company has increased opportunity in enhancing its e-commerce capabilities or gain advantage from third party e-commerce service offers for its some products sale like spare parts. Moreover, the company also has increased opportunity to advance its mobile applications for increasing consumer loyalty and engagement. Industry Environment Toyota Company in Canada experienced an increased yearly sale record within the past 10 months. Toyota is recently most profitable and the largest automobile organization within Canada. The most competitive business rivals with which Toyota competes is with Ford and Hyundai to gain increased competitive advantage within the nation. The company operates within the automobile industry (Morgan et al. 2012). For the last five years, the automobile manufactures faced issues because of increasing fuel prices and boosting environmental concerns that shifted consumers preferences from increased fuel consuming cars to the fuel-efficient cars. Competitive Environment Toyota Company deals with strong force of competition. In case of Toyota, the following external factors sere as the major contributors to the increased force of competitive rivalry within the industry environment such as increased aggressiveness of companies and increased variety and the company differentiation. Moreover, it has decreased number of large companies. Automobile companies in Canada are deemed to remain aggressive against each other in consideration to the factors of marketing and innovation (West et al. 2015). To deal with increasing competition the Canadian market, the company differentiates its automobiles in consideration to cost, fuel efficiency, brand image style and several other competitive variables. SWOT Analysis of Toyota Canada Table 1: SWOT Analysis of Toyota Strengths Positioned itself as worlds largest car manufacturer and among the top car manufacturer in Canada Superior quality and reliable image Just-in-Time manufacturing Corolla served as best selling cars Several other renowned brands Weaknesses Week understanding of Canadian market Effective distribution network Low market share in Canada in comparison to Europe Opportunities Online activities and buying Development of new models Superior hybrid technology Threats Increasing number of competitors in Canada such as Ford, BMW and Honda Increasing taxation Increase in fuel prices (Source: Mcdonald 2016) Market Segmentation and Consumer Analysis Market Segmentation Toyota Company based in Canada focuses on two major consumer segmentations namely demographic and psychographic segmentations. Considering the demographic market segment of Toyota Company, it has been observed that the company has targeted families and within this segment the upper middle high income group (Parento Strausbaugh-Hutchinson 2014). Parado and Camry are some of the companys cars of the segment those are designed for the ones those have buying power to acquire the cars of the company. Another consumer market segment is psychographic segments, Toyota has targeted the family size and along with this within this segment people of the high class. The company has also targeted high-income group those have a sporty attitude is considered by the Toyota in manufacturing Toyota Atias sports model as well as Toyota Fortuner. These sports cars facilitate in enhancing and increasing their sense and sports passion. Considering the demand of this target consumer segment the company has decides to manufactured SUVs, MUVs and Sedan (Berthon et al. 2012). Target Market and Findings of Market Research Toyota Company in Canada has increased focus on Canadian consumers as private sector growth decreases its dependence on the government business. The Japanese automaker has increased presence in 54 nations and in Canada. In the Canadian market, it has been observed that consumer marketing is deemed increasingly important in consideration to the fact that in the Canadian states, Toyota deals with the government (Tasiyana Kahuni Rowley 2013). Within the Canadian market, the company is observed to deal with increased competition from other business rivals such as Ford. These competitors are observed to have increase experience in developing and marketing cars in several developing markets. Objectives and Goals of Toyota Mission Statement The mission statement of Toyota Canada could be summarised as follows: Practice of transparency and ethics in conducting the business operations Win over the confidence of the customers by providing services and products of greater quality at an affordable price Cultivation of a flexible business model by continual improvement throughout the value chain Expansion of the global operations for the growing market Development of a challenging workplace that promotes a sense of ownership, teamwork, mutual trust and pride Business Objectives The business objectives of Toyota Canada are briefly identified as follows: To increase the satisfaction level of the customers by providing superior quality products and services The company has designed aggressive customer satisfaction program form the showroom to parts for boosting the relationships with the customers To maintain the higher market share of Toyota in the Canadian market To maintain the ethical integrity of the business by uplifting the society and the overall nation Converting objectives to Goals Toyota has been purchasing and acquiring all the modern and advanced technologies to improve the production process, which, in turn, improve the quality of its vehicles. The organisation has formed Departmental Bureaus to improve its staff productivity. As a result, it has helped in improving quality of services. The company has recruited experienced and professional staffs in order to facilitate better communication with the customers from the entry into the shops until exit. The excellent follow-up services has further attributed to the satisfaction level of the consumers. In order to maintain the leading market position, Toyota appoints market research agencies from time to time in Canada to know about the changing trends and demands of the customers. Finally, the use of fuel-efficient machineries in the form of introduction of combined heat and power initiative has helped Toyota in minimising 600,000 tonnes of carbon dioxide emissions (Toyota Canada, 2016). Strategies and Tactics of Toyota Pricing Strategy Pricing strategy for Toyota Company is developed based on the companys business goals, needs of the target audience, market competition and substitutes presented by the competitors. The business objective of the company is to increase its profitability, tap new consumer segment and to gain larger market share. Though the pricing strategy, Toyota Company intends keep its operational costs low that will help in gaining high profits. As the company produces highly differentiated cars those are of high value premium pricing strategy is deemed suitable for the companys offerings. Value based premium pricing strategy is to be developed as the target consumers belong to high income group and tend to prefer cars having new technology and offers great value. The three major competitors of the company are Ford, Hyundai and Chrysler. These competitors of the company are observed to follow value based pricing as they intend to grab consumer base by understanding their willingness to pay and deve loping products a pr their needs. Considering the pricing strategy of its competitors, Toyota Company intends to follow value based premium pricing strategy that will make its target consumers aware of the superior value offered by the companys cars. Product Strategy Toyota has different range of products and its product lines in Canada include Toyota automobiles, lexus, Welcab, Marine, accessories, spare parts and engines. Automobiles of the company are deemed most popular. Moreover, lexus range of the company has luxurious automobiles and the company manufactures engines, spare parts, accessories and marine products (Schlegelmilch 2016). Promotion Strategy Toyota Companys promotion strategy in Canada encompasses all the strategies of the marketing communications. The company employs the following promotional activities such as personal selling, public relations, advertising, direct selling and sales promotion. The company in Canada employs personal selling by means of dealerships sales personnel those personally promotes products to certain public relations like Toyota Together Green Program which supports environment initiatives for gaining huge consumer attention (Castronovo Huang 2012). Place Strategy Dealerships serve as Toyota Companys major places for its product distribution. The following are the main places within Toyota Companys distribution strategy such as retailers and dealerships. The dealerships of the company are where most of the transactions take place. In contrast, some other retailers such as auto supply stores also offer their company with several spare parts and accessories (Shimp Andrews 2012). People Strategy Toyota Company follows the strategy of respect for people serves as the major aspect of the business philosophy. The company follows the The Toyota Way strategy ensued that the companys managers showed respect for people (Ferrell Hartline 2012). The management is also focused on effectively controlling the workforce by considering individual metrics. The management collectively worked with the companys employees to develop standard work for all tasks. Moreover, the company has developed visual control with the status boards so that all individuals can carry on with their work. Process Strategy Toyota Companys production system is a manner of making things that is considered as lean manufacturing system and just-in-time system. This has turned out to be well known (Ferrell Hartline 2012). Such production control system has been established relied on years of regular improvements with an intention of making the vehicles highly demanded by consumers in the quickest and efficient manner for offering vehicles in the market as fast as possible. Priorities, Timeframes and Responsibilities The responsibilities of the company include setting goals and accessing the progress of the key performance indicators set by the company. The corporate responsibilities of Toyota Company are to contribute to the sustainable development of the community in which it operates its business (Ferrell Hartline 2012). The priority of Toyotas top management is to enhance the shareholders value steadily over an extended term. Budgets and Controls The marketing, expense and marketing budgets have been prepared for Toyota in accordance with the proposed marketing strategy (Refer to Appendices, Appendix 1, Appendix 2 and Appendix 3). The major risks, which confront the business operations of Toyota in Canada is the weaker distribution channels of network. Due to such drawback, the organisation has failed to capture the mass market of the nation. In order to minimise such risk, a market research agency could be appointed to seek information about the available channels. Accordingly, the selection of channels could be made to increase its presence in the nation. The lack of promotional tools to generate the awareness of the Canadian customers is another major risk, which has resulted in low market share of Toyota. In order to deal with such risk, the promotional strategy has been proposed to increase the same. The global rise in fuel prices has increased the expenditures for Toyota. Accordingly, a slight increase in the selling price has been made in the sales budget to adjust with the rising expenditures. Finally, the competition risk could be minimised by product diversification and change in the long-term strategic plan. Conclusion: The objective of the paper is to develop an international marketing communication plan for Toyota Company of Canada. The paper will conduct market and situation evaluation, market segmentation and customer evaluation, strategies and tactics of the company along with developing budgets and control plan for the company. The report revealed that Canadian Federal Reserve Board developed quantitative easing policy that results in international asset price inflation in order to safeguard Canadian trade. Increasing wealth gap can serve as a threat for the automobile company. The company has an increasing opportunity to manufacture more products that can satisfy increasing interest of consumers in the hybrid and electric cars. The company has targeted high-income group those have a sporty attitude is considered by the Toyota in manufacturing Toyota Atias sports model as well as Toyota Fortuner. Toyota uses market-oriented pricing strategy for determining prices relied on market conditions. The pricing strategy of Toyota for its high-end cars follows value based pricing, as they are premium products. Toyota Companys promotion strategy in Canada encompasses all the strategies of the marketing communications. The company employs the following promotional activities such as personal selling, public relations, advertising, direct selling and sales promotion. References Berthon, P. R., Pitt, L. F., Plangger, K., Shapiro, D. (2012). Marketing meets Web 2.0, social media, and creative consumers: Implications for international marketing strategy.Business horizons,55(3), 261-271. Castronovo, C., Huang, L. (2012). Social media in an alternative marketing communication model.Journal of Marketing Development and Competitiveness,6(1), 117. Ferrell, O. C., Hartline, M. (2012).Marketing strategy, text and cases. Nelson Education. McDONALD, M. A. L. C. O. L. M. (2016). 5 Strategic marketing planning.The marketing book, 86. Morgan, N. A., Katsikeas, C. S., Vorhies, D. W. (2012). Export marketing strategy implementation, export marketing capabilities, and export venture performance.Journal of the Academy of Marketing Science,40(2), 271-289. Parente, D., Strausbaugh-Hutchinson, K. (2014).Advertising campaign strategy: A guide to marketing communication plans. Cengage Learning. Percy, L. (2014).Strategic integrated marketing communications. Routledge. Schlegelmilch, B. B. (2016). Global Branding and Communication. InGlobal Marketing Strategy(pp. 153-176). Springer International Publishing. Shimp, T. A., Andrews, J. C. (2012).Advertising promotion and other aspects of integrated marketing communications. Cengage Learning. Tasiyana Kahuni, A., Rowley, J. (2013). Corporate brand relationships: the case of TOYOTA F1 Racing Team.Sport, Business and Management: An International Journal,3(1), 8-18. Terpstra, V., Foley, J., Sarathy, R. (2012).International marketing. Naper Press. Toyota Canada. (2016).Home - Toyota Canada. [online] Available at: https://www.toyota.ca/toyota/en/ [Accessed 30 Nov. 2016]. West, D., Ford, J., Ibrahim, E. (2015).Strategic marketing: creating competitive advantage. Oxford University Press. Westwood, J. (2013).How to write a marketing plan. Kogan Page Publishers. Yeshin, T., (2012).Integrated marketing communications. Routledge.

Ceremonial Speech by L. B. Johnson an Example of the Topic History Essays by

Ceremonial Speech by L. B. Johnson 'I speak tonight for the dignity of men and the destiny of democracy. I urge every member of both parties, Americans of all religions and of all colors, from every sections of this country, to join me in that cause.' Ladies and gentlemen, these are words spoken by our president Lyndon B. Johnson in his quest to make America a nation free of discrimination by race and color of the skin. He went on ahead to say 'there is no cause for self satisfaction in the denial of equal rights of millions of Americans, but there is cause for hope and for faith in our democracyfor the cries of pain, the hymns and protests of oppressed people have summoned into convocation all the majesty of this great government. Our mission is at once the oldest and most basic of this country: to right wrong, do justice to serve man. In our time, we have come to live with moments of great crisis. Our lives have been marked with debate about great issues of war and peace, issues of prosperity and depression. But rar ely in any time does an issue lay bare the secret heart of America itself.' The issue he was referring to was that of equal rights for all Americans regardless of ethnicity, color or race. Need essay sample on "Ceremonial Speech by L. B. Johnson" topic? We will write a custom essay sample specifically for you Proceed Undergraduates Usually Tell Us: Is EssayLab the cheapest essay writing service which can help with my paper? Essay writer professionals suggest: Academic Writers are waiting for your order Lyndon B Johnson was the then president of the United States of America having just being elected after the assassination of J. F. Kennedy. He had called on Americans to eliminate from the nation all and any traces of prejudice against other fellow Americans. In doing so, he adopted the slogan as used by black Americans civil rights activists at the time. In his speech, addressed to congress, he urged them to realize the fact that all men were created equally and that should apply to their rights in this case, the right to vote. He went ahead to appeal to them by saying that the right to vote was rooted in democracy with no excuse, delay, hesitation or compromise for denial of the right irrespective of color or race of an individual. He called on congress to overcome the crippling legacy of bigotry and injustice that plagued the nation. This he delivered in front of a joint session of congress Lyndon B. Johnson was one of the greatest presidents of our country. As the 36th president, he was in office from November 22, 1963 to January 20, 1969 and during his tenure, he signed the bill which has enabled black Americans to vote without discrimination. By the time he passed on, this great man had left behind a legacy that ensured he would live on in the hearts of all self respecting Americans. He served a long time in both houses of the congress. He was well versed in public speaking having taught public speaking, Johnson was obviously well prepared for the task ahead. After graduation, he was elected Congressman Richard M. Kleberg's legislative secretary and thus began his political career and worked his way up congress. He was known to be a workaholic who demanded the same from his subordinates. When he became the majority leader of congress in 1954's re-election, he was responsible for the passage of the Civil Rights Act of 1957 thus considered by historians like Dallek as the most effective Senate majority leader in America's history. He had a way of getting to people. He appealed to their emotions in a way that only he could, He was notorious for discovering senators' philosophies in life, their prejudices, strengths and weakness and inevitably winning them over to his perspective. He had been appointed by Kennedy as head of the President's Committee on Equal Employment Opportunities where he worked with most minority groups in the US with his speech at Gettysburg catalyzing the activists. In collaboration with the civil Rights movement, Johnson overcame the resistance and got through to congress and eventually passed the Civil rights Act of 1964 that outlawed all forms of prejudice based on race. He appeals to a number of values; dignity, human rights, patriotism, democracy. Johnson's speech had to be well formulated if he was going to achieve his goal. He was facing a tough crowd with an even tougher topic that is of racism which was an accepted behavior at the time. In this scenario he had to choose carefully his diction and thus exemplified the situation by generalizing it. He was out to fight for the rights of all the minority groups in the country. He appealed to their patriotism by saying, 'There is no Negro problem, and there is no southern problem. There is no problem. There is only an American problem and we have met here tonight as Americans not as democrats or republicans, we arehere to solve this problem. He pressed on it further by adding that as a country they should look at the oppression of one particular group of people by another. He appealed to their basic human nature by saying 'This dignity cannot be found in a man's possessions, it cannot be found in his power, or in his position. It really rests in his right to be treated as a man, equal in opportunity to all others. It says that he shall share in freedom, he shall choose his leaders, he shall provide for his family according to his ability and his merits as a human being. These are things that every man wants to be able to do with no one hindering him/her from performing them. Johnson saw no reason for man to be denied his human rights based on the color of his skin, the most basic right of all being to choose leaders. Every American citizen must have an equal right to vote. There being no reason which can excuse the denial of that right. He went on to appeal to them for the sake of democracy by adding that 'the constitution says that no person shall be kept from voting because of his race or his color. He urged them to open their polling places to all p eople. Allow men and women to register and vote whatever the color of their skin. They are all citizens of this country and this is what it means to have democracy. In conclusion, Although the 15th amendment had clearly assured the right to vote for all citizens of the united states of America, African Americans were however not allowed to exercise that right and It was common place for a black American to be given a literacy test and pay poll taxes so as to be granted the right but even with that, only about 20% of black Americans were able to vote due to this sort of discrimination. In his speech, Johnson says this about the situation 'To apply any other test-to deny a man his hopes because of his color or race, his religion or the place of his birth-is not only to do injustice, it is to deny America and to dishonor the dead who gave their lives for freedom.' He went on further to say, 'All of us have to overcome the crippling legacy of bigotry and injustice.' In his speech, Johnson condemned the injustice that was meted out to people based on their color and appealed to the congress through his public speaking skills to reconsider the situation as it is and as how it should be. References: Caro, R. A. (1982). The Years of Lyndon Johnson: The Path to Power. New York: Alfred a Knopf Inc Reedy, G. (1982). Lyndon B Johnson: A Memoir. Woods: Randall

How Company Structure Affects the Costs of the Luxury Division Essays

How Company Structure Affects the Costs of the Luxury Division Essays How Company Structure Affects the Costs of the Luxury Division Essay How Company Structure Affects the Costs of the Luxury Division Essay How Company Structure Affects the Costs of the Luxury Division Name: Institution: Instructor: Course: Date: How Company Structure Affects the Costs of the Luxury Division Companies should continually adapt their structures to match changing strategies. Superior Living Company is looking to expand and go public, changes that will be better navigated with a relevant structure. Moving from unrelated to related diversification increases the bureaucratic costs associated with managing a multi-business model (Hill Gareth, 2010). The ideal organizational structure for Superior Living should consider the streamlining of processes, resources available, the coordination of personnel and the overall costs implications. The current divisional structure is relevant in terms of the level of product specialization required in each product. This means operational costs of the luxury division are high, and the firm misses the advantages of manufacturing economies of scale due to differentiation. This can, however, not be altered without compromising the quality because product differentiation offers a larger range of opportunities for competitive advantage (Miltenburg, 2005). On the other hand, the structuring of different marketing and sales department unnecessarily decreases the level of horizontal integration. This increases the costs of Luxury (and other) division by replicating effort. The way the decision-making authority is structured is also increasing the operational costs unnecessary. Independent Human resource and IT divisions mean personnel decisions with cost implications on the Luxury division can be made without consulting the division head. This may result in redundant employees. The role of strategic decision-making in the current structure also has negative implications on the firm’s future. The locus of decision-making control is up to the division level. This has the different divisions operating as separate units and forgetting that they work for the same company. This compromises the interdepartmental communication resulting in costly bureaucracy. Changes Giving Incentive to Department Heads To Manage Costs The finance VP needs to improve the communication between the division heads of the Luxury, Human Resource and IT departments. He can do this by implementing acceptable changes such as having the heads team up to come up with interdepartmental communication and cost management policies. He should have the CEO back him up to increase his credibility with them. Improved communication would prevent the costs of replicated effort. All the division heads should be taught to view the company as one and not just think in terms of their divisions. The finance VP could use their desire to head any new divisions resulting from a merger with new acquisitions as a motivation. The opportunity to move up the ranks in should be made dependent on their cooperation. He should also engage the CEO in the creation of knowledge sharing policies facilitated by the IT department that has access to the whole company’s information. This would manage costs by having those with good cost management practices teach others. The divisions with the best cost management practices could also be rewarded financially or otherwise. Auditing professionals could also be consulted due to their independent outlook. Historically, professional independence of auditors has been set by reputable supervisory bodies (Morris, McKay Oates, 2009). An auditor would thus be able to analyze the situation impartially earning the trust of all concerned. They would also be unaware of internal politics hence the ability to present facts without fear of repercussions. The Finance VP can also communicate the importance and relevance of cost management on their future. This extra accountability will help the entire company effectively transform in to a publicly held company. Public companies are usually under more critical scrutiny than private ones. The increased accountability may also prevent any future inefficiency that could damage their public image thus harming future employment prospects. References Hill, C. Jones, G. (2010). Strategic Management Theory: An Intergrated Approach. Mason, OH: Southwestern Cengage Learning. Miltenburg, J. (2005). Manufacturing strategy: How to formulate and implement a winning plan. Newyork, NY: Productivity Press. Morris, G., McKay, S. Oates, A. (2009). Finance director’s handbook. Amsterdam; Boston; London: CIMA.

Writer's choice Essay Example | Topics and Well Written Essays - 1250 words - 9

Writer's choice - Essay Example Some aspects that are attributable to leadership include colonialism, gender issues and orientalism. Superiority is an integral aspect of leadership. A leader tries to be as influential as possible to maintain his or her position. Different leaders may also compete to single out the superior or the front-runner. A credible example of such a case is the scramble for Africa by European powers during the pre-colonial period. The struggle led to wrangles among European nations because of their different interests and the fact that each of them desired to get as many colonies as possible to display their superiority. An appropriate example is the scramble between Britain and France for Egypt. Before colonization, Africans had their own form of leaderships for example chiefs and village heads. The colonialists later do destruction of the local leadership systems. Therefore, Europeans were intending to rule over helpless Africans for the reason that they had superior leadership systems. Derek Walcott’s poem, â€Å"A Far cry From Africa† displays the violence and other effects of colonialism on both Africans and Europeans. The struggle for leadership leads to untold violence that even leads to the death of people as Africans struggle for independence and Europeans try to keep the colonies under their rule. Therefore, the colonial era gives a different leadership perspective that is full of violence and rivalry in search of power and relevance. The effects of forced leadership or colonization are evident even in society today. From Walcott’s poem, he says he is not sure whether to support his African ancestry or his current English decent. Therefore, leadership can result into the division of unification of the subjects and even nations. The fact that people of African descent exist in the west because of colonial leadership is an example of the unity and

More Casino's Means More Gambling Addictions in Florida Research Paper

More Casino's Means More Gambling Addictions in Florida - Research Paper Example According to this advocacy group and other casino opponents, legalizing more resort casinos in Miami and other cities in Florida would not only multiply gambling problems but would also lead to a rise in crime rates in Florida (Randazza, P. 69). The arrival of more casinos and the resultant effects such as crimes and gambling addiction would imply more of taxpayers’ money, about $3 billion in incarceration costs according to the No Casino Advocacy group, would be spent. With the arrival of mega-casinos in Florida, the anti-casino groups feel that Florida laws on gambling need to be changed to reduce the negative impacts of casinos and gambling on the people of Florida. While those supporting the arrival of gambling resorts in Florida tout the casinos’ job-creation potential, the opponents of these casinos emphasize that Florida needs to face the reality of the crimes and other ills that would accompany such initiatives (Vasquez, P. 8). Evidently, the rising numbers of c asinos and resort casinos in Florida have resulted in an increase in the number of gambling problems such as addiction and gambling-related crimes (Randazza, P. 71). This paper thus explores the assertion that the more casinos there are in Florida, the more gambling addiction will be reported. ... In fact, today, Florida is known for sunshine and amazing beaches with hundreds of thousands of international and local visitors making their way to the city’s casinos every day. Besides Miami, the other major towns in Florida in which the number of casinos have noticeably increased in recent times are Tampa, Fort Lauderdale, Daytona Beach, Orlando, and Cape Canaveral. Unfortunately, the Florida casinos are not only famous for their sunshine and sandy beaches; they also offer booming businesses, more so gambling, which has been on the rise as more casinos come up every other day in Florida (The Florida Council of Compulsive Gambling, 2012A, P. 10). In other words, gambling has not only increased in Florida due to the many casinos but the problem of gambling addiction has also become a more serious issue. Gambling Florida has not become a problem to the state government only but parents as well since children have also become addicted to gambling. There are numerous types of ga mbling taking place at the Florida casinos in which people get addicted. These games include the famous table games such as Texas Hold-em poker and blackjack. The other common gambling games in Florida casinos are roulette, cruise ship gambling, land-based gaming, slot machines, and dog-track betting among others (The Florida Council of Compulsive Gambling, 2012b, P. 3). Because of the increasing number of Casinos in Florida and the accompanying gambling problems such as addiction, the Florida Council on Compulsive Gambling has been called to action in recent times, particularly on its help line, which has reported an increase in calls for help. The increase in calls for its help has led the Florida Council on Compulsive Gambling (FCCG) to conclude

ADHD Epidemic Research Paper Example | Topics and Well Written Essays - 1000 words

ADHD Epidemic - Research Paper Example Latest research shows significance of the disorder in the society and dangers of administered drug for treatment of ADHD. ADHD was discovered in the second half of the twentieth century. Stolzer (2007) explains that by the year 1950, no case of the disorder had been reported in the United States. This however changed and changed and 2000 cases had been reported in the nation two decades later. The timeline therefore defines between the year 1950 and the year 1970 as the period within which the disorder was discovered. ADHD is a psychiatric disorder and not a biological complication as some may argue. Its history is the first to justify this. Some of the behavioral traits of those diagnosed with the problem were previously considered normal and only a change in classification of these traits has occurred. ADHD was also classified as a psychiatric disorder and according to Stolzer, it is a mythical disease and not a real disease. Behaviors that are currently used to diagnose ADHD are also historical behaviors that have in the past been considered normal. There has also been a disproportionate statistics of the complication in America and this undermines reality of the complication as a disease. Methylphenidate is the most commonly used drug for management of ADHD symptoms but its high usage in the United States, compared to usage in other parts of the world raises concerns on reality of ADHD in the nation. At least 80 percent of produced methylphenidate, worldwide, is consumed in the United States for management of the complication but prevalence of ADHD in the nation, relative to the global incidence cannot be proportionate to the drug usage. In addition, incidence of ADHD has not been consistence across time, animal species, and even nations and this suggest its mythical existence in the United States. The media and pharmaceutical companies could be credited for

Examples Of Social Networking Sites

Examples Of Social Networking Sites Social networking sites are gaining lot of popularity these days with almost all educated youth by using one or another site like this. Has played such a crucial role in overcoming the barriers and cross the seas, and to allow them to communicate on a common platform. Become E popularity and medium-potential for them to remain friends with that list and raise the social circle, at least in terms of knowledge. The issue of privacy, security and legal issues cropping up in all this time. Through this research seeks to discover the impact of these sites on the personal and professional lives of its users. Its a very personal question to answer and it is based on the same view is reflected in the research methodology adopted by us Introduction Social network is the structure is made of the social contract (which are usually individuals or organizations) that are connected by one or more of certain types of relations. (Social Network, 2007). With the rapid growth of the people who use or have access to the Internet, and social networking sites is essential for the Internet community to keep in touch with each other. Social networking sites on the Web to help people stay in touch with old friends and make new friends, and new data or distribution of products, and many other aspects of our daily lives. The official site of the first social networking site Classmates.com, which was founded in 1995 (Social Network, 2007). And the subsequent growth of a slow but steady in the number of social networking sites for the vast majority of sites we have today. Why social networking Web sites that work so well because, as they are born, they start small and then grow steadily. Site begins with a small number of people who tell their friends and then on the site, then those friends tell their friends about the site, and soon the site is a huge database of users to connect with friends, acquaintances, or just a bunch of random people. Web sites are designed to allow users to create a profile and describes herself as for the exchange of messages and the list of users public and private sectors or groups of them linked in one way or another. (Social Network, 2007). Are often designed most of the social networking sites to suit a particular type of society, and how the community college as a music or Facebook.com community feedback / reflected by the party MySpace.com. With the rapid growth of social networking sites and use them on a global scale, everything you hear on social networking sites on the Internet does not matter because the sites social networking sites are increasing in popularity and is here to stay. Examples of social networking sites ORKUT.COM Orkut is an Internet social network service run by and named by byGoogle Creator, Google employee Orkut Buyukkokten. Claims may be designed to help Users meet new friends and maintain existing relationships. toFacebook similar, Friendsterand MySpace, Orkut goes a step further to allow the establishment of simpleforums easy set-up (called community) of users. Since October 2006 Orkut has permitted users to create accounts without an invitation. The initial target market for Orkut United States, but most users are inBrazil. In fact, in November 2007, 62.9% of traffic comes from Brazil, followed by 19.2% from India. In December 2007, dropped from Googles Orkut site from the drop-down menu at the international level. FACEBOOK.COM Facebook is another example of the social networking site. Developed by the student It was Mark Zuckerberg at Harvard University in 2004, originally Facebook.com TheFacebook.com (Bock, 2007). The purchase of the domain name Facebook.com, in August 2005 for $ 200,000, and the site was originally developed for students of colleges and universities as a way to connect with each other (Bock, 2007). Which includes the majority of the members of the college social networking site on the basis of the Facebook.com is the leading website to download images, which owns several million tourists each day. Since its inception, Facebook.com has now open to anyone with a valid email address and offers options for its members to join the millions of networks of people with similar interests. It is said that 80% of users check Facebook.com account every day, and 93% of users check Facebook.com account at least monthly (Facebook, 2007) Facebook.com generates revenue from advertising because it contain s a large number of registered users. MYSPACE.COM MySpace is a social networking website offering an interactive, user submitted A network of friends, personal profiles, blogs, groups, photos, music and videos internationally. E headquarters in Beverly Hills, California, United States of America, where she shares an office building directly with the owner, Fox Interactive Media, in turn, the owner of Fox Interactive and MySpace, and so, News Corporation, based in New York City According to Alexa Internet, MySpace is currently the worlds sixth most popular site in English and the most popular site in the sixth and in any language, and the third most popular site in the United States, although it has been planning on various weeks. The service gradually gained more popularity than similar websites to achieve nearly 80 percent of visits to social networking sites on the Internet. The company employs 300 employees and not disclose revenues or profits separately from News Corporation. 100000000 with the account created in August 9, 2006 in theNetherlands and news accounts alleging 8.2006 106 million in September, and attracts site said, a rate of 230,000 new registrations per day. On December 18, 2007, and there are more than 300 million accounts. HI5.COM hi5 is a social networking site, which throughout2007, was one of the 25 Most visited sites on the Internet. The company was founded in 2002 byRamu Yalamanchi, who is also the current Executive Director. In December 2007, more than 98 Hi5 Million members. In Hi5, users create personal Web site to display information such as age, interests and hometown and upload user pictures where users can post comments. Hi5 also allows the user to create photo albums and the creation of personal music player in your profile. Users can also send friend requests via e-mail to other users. When a person gets asked a friend, and that he is unable to accept or reject, or block the user completely. If the user accepts another user as a friend, you will be directly connected to two or degrees. User appears in the persons friends list and vice versa. Some users choose to make their profiles available to all on the Hi5 to view. Other users exercise the option to make your profile only visible to those people who are in their network. Consists of a network of friends of friends of the user directly (1 degree), and friends of direct friends (class II), and friends of friends of friends directly. Analysis and interpretation Popular social networking sites huge, especially among young people. The sample was selected from the majority of students to schools. Analysis of the data tells us that 98% of the students to use at least one of the networking sites. Strengths Cooperative The distinguishing feature of social networking programs are in sociability. People come together for a common purpose, and the establishment of a body of content through a joint effort. Peer review ensures that there is a clear relationship. Synergies generated in this process ensures that the whole is greater than sum of its parts. Users assess your material against material to other members of the community, and participation in higher cognition, such as analysis and synthesis. Involving Nature of the programs and social networks makes it ended, and the creation of dynamic content. Since the users themselves are the owners of this content, and theyre excited about the change and add to. Accordingly, the content is in many cases the value of current and unique. Peer review is a basic characteristic of these communities, and the analysis and synthesis of emerging content convincing. A sense of community The concept of similarity with others, meeting of minds and a sense of security arising from this interdependence is of great intrinsic value to community members. The following are excerpts from Reuters transfer of more than Maslow: Get the value of social networking comes to meet In reference to a recent report Communispace. Weaknesses Excessively . The Ten years ago (? It was a really long time), we were also in the noise of technology for Web technologies will revolutionize the way we live, and how corporations work almost everything that the massive amounts invested money in all kinds of ideas based on the Web , and optical fiber in the ground equipment for telecommunications to banking services via the Internet to sell pet food over the Internet using mascot sock puppet. A few years later, the bubble burst. both is the culmination of sales techniques and business models and the market collapsed. of the company (and investment) and point of view, and techniques of the novel the Web is something to avoid what often gets lost in time close to the bubble last that the use of the Internet does not stop, pause or even a lot. has continued to e-commerce, and the noise big driver at the end of 1990, to grow in the actual use even though the ratings company crashed. Similarly, technological innovation and continuous improvement. T oday, he returned the noise, and there are a lot of start of commercial operation, and there are new applications such as Internet technology will revolutionize this or that. described a lot of fun and Web 2.0, which refers to the release of the second main of Web technology. Chaotic In press releases is not a public relations strategy, Linda VandeVrede easy compared to the distribution of social media to ride the land of chaos and the absence of zoning in the state of his hometown in Arizona. What had been given once in the land of desert and a beautiful way to communities of poor planning and highways, and now in the streets clogged and insufficient capacity to contain, he says. While it supports the expression on the Internet for democracy, but it is concerned about the size and poor quality Web content and narcissism and a false sense of achievement to be paid in many cases. VandeVrede is not only an accurate assessment in the new world of social media. In passing sentence (when youll be presented with the person for the award), and warned that time is Web 2.0 harnesses the stupidity of crowds and wisdom. Integration Topcu looking to build a level of integration to sit on Web 2.0 services have been overtaken by subsequent events. In June 2007, Facebook announced the opening of the Institute for outside developers. Applications can now be written in FBML be written that can be implemented in other sites from Facebook. The rest of revenge in the world in October when Google announced the launch of its OpenSocial. OpenSocial is a collaboration between Google and other social networking sites. Conclusion Social networking site on the Internet is an online community where people can connect with others with similar interests. Since its inception in 1995, Classmates.com, and slept on the Internet social networking sites are great to include sites such as hi5.com huge day of Facebook.com, and orkut.com. Through these sites can be for companies use of social networking sites on the Internet to connect with potential employees, and marketing of new products, and get feedback on existing products and new ideas for products in the future. Although there are many of the asset value of social networking sites, there are also major issues facing these sites, such as the protection of personal data, and the protection of children and the protection of copyrighted material. Even if you have problems, and social networking Web sites is still one of the best inventions in the modern era, because they connect a lot of people

Grendel :: essays research papers fc

The clash between good and evil has been a prominent theme in literature. The Bible presents the conflict between good and evil in the story of Adam and Eve. Many authors use the scene in the Bible in which the snake taunts and tempts Adam and Eve to take a bite of the apple of knowledge to demonstrate the frailty of humankind. John Gardner provides these same biblical allusions of good and evil in his novel, Grendel.   Ã‚  Ã‚  Ã‚  Ã‚  One of Grendel’s archenemies is the human. Humans refuse to look beyond Grendel’s unattractive exterior, and spend most of their days trying to kill Grendel. One night when Grendel is watching their mead hall, he sees them â€Å"treating their sword-blades with snake’s venom†(Gardner 29). Another conflict between humans and serpents develops when Grendel is watching the Shaper for the first time. As he listens, he â€Å"snatche[s] up a snake from beside [his] foot†(40), and holds it in his fist as he listens to the Shaper sing. The snake represents the deceptive weaving of history that the Shaper performs in Hrothgar’s mead hall. Grendel interacts with one of the priests, Ork, in the circle of Gods, by pretending to be the Great Destroyer. Ork predicts that the Great Destroyer will eventually fall, foreshadowing Grendel’s battle with Beowulf. Ork tells his fellow priests about his conversation with the Great Destroy er, but they just â€Å"look down at him as they would at a wounded snake†(118). In Grendel’s eyes, all humans are evil, because they refuse to take the time to understand him. Because of this, Grendel battles the humans throughout the novel until one of them finally takes his life.   Ã‚  Ã‚  Ã‚  Ã‚  The only human brave and strong enough to defeat Grendel was the powerful Geat, Beowulf. Grendel watches Beowulf and his band of Geats land their ships on the shores of Hrothgar’s kingdom. Grendel observes Beowulf speaking to the coastguard, and notices that Beowulf’s eyes are â€Å"slanted downward, never blinking, unfeeling as a snake’s†(135). Grendel’s observations about Beowulf’s destructiveness are proven true as he engages in mortal combat with the Geat. When Beowulf takes hold of Grendel’s arm, Grendel feels as if Beowulf’s â€Å"fingers are charged like fangs with poison†(148).  Ã‚  Ã‚  Ã‚  Ã‚  After this battle, Grendel’s arm is pulled off at the socket, and he retreats to his cave to die.   Ã‚  Ã‚  Ã‚  Ã‚  Another human that attempted to defeat Grendel was the top man in Hrothgar’s hall, Unferth. During Grendel’s first encounter with Unferth, Grendel notices a â€Å"table piled with glossy apples†¦[and] an evil idea came over [him]† (72).

Electronic Commerce

Electronic Commerce – often shortened to E-commerce – is the name given to selling and buying things using the Internet. E-commerce is important because: – * Many people now have Internet connections. Information about goods and services for sale can be put on the World Wide Web. Setting up a company website and doing business through it can be a lot more cost effective than using purely traditional shops. * Companies can have a national or even international customer â€Å"reach† with a website. * People do not leave their homes to shop using E-Commerce. * The costs of delivery of goods are low and many carriers are available. * People can find exactly what they need without hunting round shops or phoning around. Traditional Business Practices Many people have an aspiration and have the resources to go out and do traditional shopping Traditional business practises are easy to exploit and cheap to do for example marketing is a lot more easy to exploit as you generally have a idea who you target audience is You can look at your product try it out and even negotiate lowering the price Advantages for e-commerce disadvantages concerning traditional business practices * Larger market and more options for consumers. This creates more market competition, thus driving down prices and forcing better retail practices. * Don't have to leave home and fight traffic†¦delivered to door * In many cases, a larger selection is available. * Consumers are able to research a product and its competitors more thoroughly before purchase and compare many prices from different retailers. * No sales tax. * Open 24 hours a day / seven days a week, which is very beneficial to those who can not find time to go to a store and for those who just want to shop whenever they feel like it. * Do not have to deal with the sales atmosphere. * Friendlier: no rude salespeople who ignore customers * Can find what you are looking for a the touch of a button – sizes, colours, etc Disadvantages for e-commerce advantages concerning traditional business practices * Waiting for a shipment to arrive in the mail * Shipping Charges * Lack of confidence in personal information transfer on-line * Ease of fraudulent retailers and sites. The fluctuation and instability of Internet retailers makes it difficult for new retailers to establish a reputation because many do not survive. Therefore, there is a lack of confidence that exists in trusting Internet retailers. * Lose the traditional shopping experience and the instant gratification that many really enjoy. * Lack of taxes reduces the tax revenues that states and cities might otherwise collect from traditional retailers. * Traditional retail stores are at a disadvantage to Internet retailers due to the lack of Internet sales tax. * Many are still to computer-illiterate to take advantage of this avenue of commerce * KNOWLEDGE OF D.P.A The law is catching up with the online world. The progressive migration of business to the web is forcing reappraisal of intellectual property rights and their protection, and clarifying the meaning of intellectual property in a connected world. Any customer purchasing or using goods or services has certain rights through legislation and regulation of which impact upon their relationship with the organisation selling the products and service. The implication of the customer rights will be different for manufacturers compared for example with a retailer under the trade description 1968 and 1972 any description of goods and services given by a person acting in the trade or business should be accurate and not misleading failure to do so is a criminal offence. The sale of goods act 1979 places obligation on the buyer and seller on products and services. The seller of goods must ensure the goods are they own legal ownership. Products are of merchantable quality. Fit for the person for normal use meets the description and are delivered on time. The customer once agreed to buy a product has entered a contart with the seller and obliged to pay for the price agreed at the timeof contract. If the goods are faulty, the customer has a r ight for a full refund. If the fault is identified to the customer at the time of contract the customer cannot cause a case Customers have no rights if they change their minds about goods or damage goods themselves Manufacturer guarantee may add to customer right under the supplier and seller act 1982 any goods supplied under contract must confirm to terms and conditions under the consumer protect 1987 people injured by faulty or defected goods have the right to sue The Data Protection Act 1998 and the Internet The new Data Protection Act 1998 came into force on 1 March 2000. The Act has received considerable publicity, both because its ambit is wider than its predecessor, the 1984 Data Protection Act is, and because of the greater and more flexible powers given to the Data Protection Commissioner and to individuals to enforce the Act. The Act has significant implications for the Internet and for e-commerce in particular. As the European Commission Working Party on data protection commented: ‘The Internet is not a legal vacuum. Processing of personal data on the Internet has to respect data protection principles just as in the off-line world'. Obtaining consent Under the new Act, it is often necessary or advisable for ‘data controllers' (organisations which obtain, store, or use personal data about an individual) to obtain the individual's consent to these activities. What amounts to consent in cyberspace is a difficult, largely unresolved issue. The more serious the consequences of data processing for the individual, the more careful the organisation must be to ensure that the individual is in possession of any information which he or she requires to give not just consent, but ‘informed' consent. This information should be provided in a way, which is clear, prominent, and easily accessible. If the information is scattered over various disparate website pages, informed consent may not have been given. E-commerce traders must think carefully about whether, in each case, failure to click on an ‘opt-out' box will be sufficient, or whether a specific ‘opt-in' box should be provided. Obtaining consent from minors is a difficult area for e-commerce traders, particularly those retailing goods or services, which are attractive to children and teenagers, such as computer games. The Data Protection Registrar has indicated that, as under-18s cannot generally be bound to a contract under English law, they can also not be deemed to have consented to the processing of their personal data. However, can a third party, even a parent or guardian, consent to processing on behalf of a minor? In addition, how does an organisation know when it is dealing with a minor in cyberspace – no tell-tale handwriting here! The US government has adopted a Children's On-line Privacy Protection Act, which deals with the point expressly, but there is no indication that the UK government intends to address the issues in a similar way. Privacy policies Many companies have adopted a ‘privacy policy' or ‘statement' which is published on their website as a useful way of addressing data protection issues. Privacy policies typically state who the data controller is, what personal data is being collected, and what will happen to it, in particular to whom data may be transferred. A privacy policy may also give information about the right to opt-out of direct marketing; details of any mechanism for individuals to update or amend their personal data; information about the use of ‘cookies' and invisible data capture; and a disclaimer for third-party sites linked to the website. To be effective, it is important that privacy policies are clear, prominent, and easily accessible from relevant pages. If you rely on a privacy policy alone to demonstrate that the subject has consented to precessing, then you should take steps to ensure that they must scroll through the page before providing their data. Invisible data capture Concerns have been raised about the data protection implications of invisible data processing during web browsing. For example, many companies use techniques which gather information about a website visitor, such as their IP address, the type of browser and operating system they use, and previous sites they have visited. This information has been described as a ‘clicktrail' about an individual, recording the pattern of their Internet use. There is some debate as to whether this information, which is largely anonymised, qualifies as personal data. The European Commission Working Group adopted a bullish view in its 1999 Recommendations, regarding IP addresses, for example, as personal data. Website owners wishing to make use of invisible data capture metyhods are advised to bring them within their data protection procedures. Website hosts Often an external host or web manager will oversee the running of the server on which a website is hosted. For the purposes of the Data Protection Act 1998, the commercial entity which ‘owns' the website will normally be the ‘data controller' in relation to personal data obtained via the website, whereas the host will be a ‘data processor' processing data on its behalf. Under the new Act, data controllers are liable for processing undertaken on their behalf by such data processors. The data controller must actively police the data protection procedures of any person processing data on its behalf, and must enter into a written contract with its data processors, requiring them to maintain certainty security measures and to process personal data only in accordance with instructions. Extra-EEA transfer Website proprietors must pay particular attention to the eighth data protection principle, concerning the transfer of personal data outside the European Economic Area. Initially, there was concern that merely sending e-mails, which, for example, may travel from one side of London to the other via the United States, would frequently infringe this principle. However, the Data Protection Commissioner distinguishes in recent guidance between the ‘transfer' and ‘transit' of data, and states that, provided an electronic transfer of data starts and ends in an EEA country, the principle will not be infringed. Conclusion As with many provisions of the new Act, the distinction between ‘transfer' and ‘transit' of information is ambiguous and uncertain. The Data Protection Registrar has said that she appreciates the difficulties in understanding and applying the new Act. To begin with, therefore, she is unlikely to enforce the new provisions to the letter, if data controllers try to comply with the spirit of the Act. However, given that it will ultimately fall to the courts to decide what amounts to compliance, and that individuals may now police processing themselves, those dealing with personal data on the Internet must take the new rules very seriously. Legal Issues Under UK law, consumers have the same rights as in any other forms of trade. The government are also striving to change existing laws to help to clear up any ambiguity in current law to help e-commerce and ultimately consumer protection across the Internet. So, if you are unfamiliar with any of the following laws and regulations, now is the time to find out. * The Data Protection Act 1998 * The Consumer Protection Act 1998 * British Codes of Advertising and Sales Promotion * The Distance Selling Regulations 2000 * The Unfair Contract Act 1977 and 1999 regulations * The sales of Goods Act 1979 * The Consumer Credit Act 1974 * The Trade Descriptions Act 1968 Qualify your intentions In 1999, the government set up a self-regulatory scheme to develop and enhance confidence in UK e-commerce. Its aim was to act as a symbol of good web trading via an agreed â€Å"minimum standard† for online trading. For the small business, this can mean that you are accredited as â€Å"good† online e-service. This organisation is known as TRUSTUK. For any company who has been accredited by TrustUK can display the TrustUK hallmark on their website. For the small business, this gives credibility and can boost consumer confidence greatly. TrustUK have also linked up with other organisations who also offer accreditation for websites adhering to set TrustUK standards, these are known as â€Å"code owners†. If your small business takes many issues similar to the ones discussed, then you should have no problem gaining accreditation. To find out more visit the TrustUK web site The impact of technological innovations on e-commerce The Internets potential for e-commerce The evidence supporting e-commerce growth and potential can be staggering when one considers the accomplishments in this field just over the last few years. The potential impact, and issues surrounding, e-commerce and the practising accountant. E-commerce is seen as a major area of growth over the next few years and virtually every well-known retailer is developing some form of web presence, for example WHSmith has recently launched an online book selling service. In addition, there are a number of high profile web-only retailers such as Amazon.co.uk. The commercial viability of these ventures is yet to be established, although stock market values would have us believe they will be highly profitable. One of the main factors seen by many as holding back the further and faster development of e-commerce, certainly outside the high profile names, is the lack of trust by consumers in the on-line retailer. This covers issues such as the existence of the company, the delivery of goods ordered, the ability to return unsatisfactory goods and perhaps, most importantly, the security of personal information and credit card details. A number of specialist organisations now attempt to provide assurance to consumers, on some or all of the trust issues outlined above. When a business meets the qualifying criteria established by such an organisation, it may display a seal of approval on its website. The consumer is able to click on the seal to obtain further information regarding the meaning of the seal. One such seal is CPA Web Trust (www.cpawebtrust.org). The American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants developed this product. The Institutes of Chartered Accountants in the UK and Ireland have obtained a licence to cover these territories. To obtain a Web Trust seal, a business will be subjected to an audit, by an accredited firm, of its business processes and security issues. Where the Web Trust criteria are satisfied a seal (which must be renewed on a quarterly basis) will be issued. ACCA investigated fully the benefits of obtaining a Web Trust licence to enable its firms to offer this service, but the decision was taken that this was not appropriate for a number of reasons: The cost to the professional body of obtaining a licence from AICPA/CICA Research carried out by the European Consortium for Web Assurance and Trust (ECWAT) group (in which ACCA participates) indicates that in business-to-consumer e-commerce, the well-known traditional retailer or web retailer has a large advantage over the unknown retailer, even where the unknown retailer carries a seal. This would indicate that outside much specialised markets the client might need to have a significant profile built through marketing to make e-commerce viable. These clients are unlikely to be common to small practices ECWAT research indicates that consumers would place significantly more reliance on a seal provided/backed by a Consumer Union/Association than by an accountant Carrying out a Web Trust audit requires the firm to obtain a licence, undertake training and have a level of technical expertise that may not exist, now The US experience suggests that Web Trust has not yet taken off as a service despite it having been available for around 18 months. Recently there were 18 organisations on the list of current Web Trust sites – of these, four are professional accounting bodies There are competitors to Web Trust, which potentially will be in a very strong position. For example, Entrust Inc is focusing on the issue of digital certificates to vouch for the authenticity of sites. This is being done in conjunction with the browser technology of Microsoft, AOL and Netscape. These browsers will automatically recognise Entrust.net website certificates when visitors connect to a site The Consumers Association has launched a which? Web Trader seal which is designed to offer assurance to consumers and unlike the Web Trust seal is issued free of charge. Further details can be found at http://www.which.net/webtrader/index.html. Given that ACCA is not able to offer members the Web Trust licence, how should members become involved in e-commerce? It is clear that e-commerce is a growing market, but it is expected that the principal area of growth will not be a consumer buying over the internet (although this market will be substantial) but in the area of business-to-business transactions. The business to business market may not have the same issues relating to trust, as businesses are likely to look to form on-going relationships, and there are already established means of making electronic payments. It is unlikely that businesses will move to payment with order, as is the case with much business to consumer e-commerce. A likely scenario is that important customers will want to be able to order online, check stock availability, prices and delivery times and be confident that the order will be delivered as expected. The accountant could play an important role in advising his/her client on this transformation, by assisting in areas such as integration with existing accounting records and processes, ensuring security and back-up procedures are maintained properly, and generally that efficient and best use is made of information technology. A 1 Cycles is Committed to developing e-commerce and enabling practitioners to participate in this exciting market. Look out for further developments in future issues of In Practice. Electronic Commerce Electronic Commerce – often shortened to E-commerce – is the name given to selling and buying things using the Internet. E-commerce is important because: – * Many people now have Internet connections. Information about goods and services for sale can be put on the World Wide Web. Setting up a company website and doing business through it can be a lot more cost effective than using purely traditional shops. * Companies can have a national or even international customer â€Å"reach† with a website. * People do not leave their homes to shop using E-Commerce. * The costs of delivery of goods are low and many carriers are available. * People can find exactly what they need without hunting round shops or phoning around. Traditional Business Practices Many people have an aspiration and have the resources to go out and do traditional shopping Traditional business practises are easy to exploit and cheap to do for example marketing is a lot more easy to exploit as you generally have a idea who you target audience is You can look at your product try it out and even negotiate lowering the price Advantages for e-commerce disadvantages concerning traditional business practices * Larger market and more options for consumers. This creates more market competition, thus driving down prices and forcing better retail practices. * Don't have to leave home and fight traffic†¦delivered to door * In many cases, a larger selection is available. * Consumers are able to research a product and its competitors more thoroughly before purchase and compare many prices from different retailers. * No sales tax. * Open 24 hours a day / seven days a week, which is very beneficial to those who can not find time to go to a store and for those who just want to shop whenever they feel like it. * Do not have to deal with the sales atmosphere. * Friendlier: no rude salespeople who ignore customers * Can find what you are looking for a the touch of a button – sizes, colours, etc Disadvantages for e-commerce advantages concerning traditional business practices * Waiting for a shipment to arrive in the mail * Shipping Charges * Lack of confidence in personal information transfer on-line * Ease of fraudulent retailers and sites. The fluctuation and instability of Internet retailers makes it difficult for new retailers to establish a reputation because many do not survive. Therefore, there is a lack of confidence that exists in trusting Internet retailers. * Lose the traditional shopping experience and the instant gratification that many really enjoy. * Lack of taxes reduces the tax revenues that states and cities might otherwise collect from traditional retailers. * Traditional retail stores are at a disadvantage to Internet retailers due to the lack of Internet sales tax. * Many are still to computer-illiterate to take advantage of this avenue of commerce * KNOWLEDGE OF D.P.A The law is catching up with the online world. The progressive migration of business to the web is forcing reappraisal of intellectual property rights and their protection, and clarifying the meaning of intellectual property in a connected world. Any customer purchasing or using goods or services has certain rights through legislation and regulation of which impact upon their relationship with the organisation selling the products and service. The implication of the customer rights will be different for manufacturers compared for example with a retailer under the trade description 1968 and 1972 any description of goods and services given by a person acting in the trade or business should be accurate and not misleading failure to do so is a criminal offence. The sale of goods act 1979 places obligation on the buyer and seller on products and services. The seller of goods must ensure the goods are they own legal ownership. Products are of merchantable quality. Fit for the person for normal use meets the description and are delivered on time. The customer once agreed to buy a product has entered a contart with the seller and obliged to pay for the price agreed at the timeof contract. If the goods are faulty, the customer has a r ight for a full refund. If the fault is identified to the customer at the time of contract the customer cannot cause a case Customers have no rights if they change their minds about goods or damage goods themselves Manufacturer guarantee may add to customer right under the supplier and seller act 1982 any goods supplied under contract must confirm to terms and conditions under the consumer protect 1987 people injured by faulty or defected goods have the right to sue The Data Protection Act 1998 and the Internet The new Data Protection Act 1998 came into force on 1 March 2000. The Act has received considerable publicity, both because its ambit is wider than its predecessor, the 1984 Data Protection Act is, and because of the greater and more flexible powers given to the Data Protection Commissioner and to individuals to enforce the Act. The Act has significant implications for the Internet and for e-commerce in particular. As the European Commission Working Party on data protection commented: ‘The Internet is not a legal vacuum. Processing of personal data on the Internet has to respect data protection principles just as in the off-line world'. Obtaining consent Under the new Act, it is often necessary or advisable for ‘data controllers' (organisations which obtain, store, or use personal data about an individual) to obtain the individual's consent to these activities. What amounts to consent in cyberspace is a difficult, largely unresolved issue. The more serious the consequences of data processing for the individual, the more careful the organisation must be to ensure that the individual is in possession of any information which he or she requires to give not just consent, but ‘informed' consent. This information should be provided in a way, which is clear, prominent, and easily accessible. If the information is scattered over various disparate website pages, informed consent may not have been given. E-commerce traders must think carefully about whether, in each case, failure to click on an ‘opt-out' box will be sufficient, or whether a specific ‘opt-in' box should be provided. Obtaining consent from minors is a difficult area for e-commerce traders, particularly those retailing goods or services, which are attractive to children and teenagers, such as computer games. The Data Protection Registrar has indicated that, as under-18s cannot generally be bound to a contract under English law, they can also not be deemed to have consented to the processing of their personal data. However, can a third party, even a parent or guardian, consent to processing on behalf of a minor? In addition, how does an organisation know when it is dealing with a minor in cyberspace – no tell-tale handwriting here! The US government has adopted a Children's On-line Privacy Protection Act, which deals with the point expressly, but there is no indication that the UK government intends to address the issues in a similar way. Privacy policies Many companies have adopted a ‘privacy policy' or ‘statement' which is published on their website as a useful way of addressing data protection issues. Privacy policies typically state who the data controller is, what personal data is being collected, and what will happen to it, in particular to whom data may be transferred. A privacy policy may also give information about the right to opt-out of direct marketing; details of any mechanism for individuals to update or amend their personal data; information about the use of ‘cookies' and invisible data capture; and a disclaimer for third-party sites linked to the website. To be effective, it is important that privacy policies are clear, prominent, and easily accessible from relevant pages. If you rely on a privacy policy alone to demonstrate that the subject has consented to precessing, then you should take steps to ensure that they must scroll through the page before providing their data. Invisible data capture Concerns have been raised about the data protection implications of invisible data processing during web browsing. For example, many companies use techniques which gather information about a website visitor, such as their IP address, the type of browser and operating system they use, and previous sites they have visited. This information has been described as a ‘clicktrail' about an individual, recording the pattern of their Internet use. There is some debate as to whether this information, which is largely anonymised, qualifies as personal data. The European Commission Working Group adopted a bullish view in its 1999 Recommendations, regarding IP addresses, for example, as personal data. Website owners wishing to make use of invisible data capture metyhods are advised to bring them within their data protection procedures. Website hosts Often an external host or web manager will oversee the running of the server on which a website is hosted. For the purposes of the Data Protection Act 1998, the commercial entity which ‘owns' the website will normally be the ‘data controller' in relation to personal data obtained via the website, whereas the host will be a ‘data processor' processing data on its behalf. Under the new Act, data controllers are liable for processing undertaken on their behalf by such data processors. The data controller must actively police the data protection procedures of any person processing data on its behalf, and must enter into a written contract with its data processors, requiring them to maintain certainty security measures and to process personal data only in accordance with instructions. Extra-EEA transfer Website proprietors must pay particular attention to the eighth data protection principle, concerning the transfer of personal data outside the European Economic Area. Initially, there was concern that merely sending e-mails, which, for example, may travel from one side of London to the other via the United States, would frequently infringe this principle. However, the Data Protection Commissioner distinguishes in recent guidance between the ‘transfer' and ‘transit' of data, and states that, provided an electronic transfer of data starts and ends in an EEA country, the principle will not be infringed. Conclusion As with many provisions of the new Act, the distinction between ‘transfer' and ‘transit' of information is ambiguous and uncertain. The Data Protection Registrar has said that she appreciates the difficulties in understanding and applying the new Act. To begin with, therefore, she is unlikely to enforce the new provisions to the letter, if data controllers try to comply with the spirit of the Act. However, given that it will ultimately fall to the courts to decide what amounts to compliance, and that individuals may now police processing themselves, those dealing with personal data on the Internet must take the new rules very seriously. Legal Issues Under UK law, consumers have the same rights as in any other forms of trade. The government are also striving to change existing laws to help to clear up any ambiguity in current law to help e-commerce and ultimately consumer protection across the Internet. So, if you are unfamiliar with any of the following laws and regulations, now is the time to find out. * The Data Protection Act 1998 * The Consumer Protection Act 1998 * British Codes of Advertising and Sales Promotion * The Distance Selling Regulations 2000 * The Unfair Contract Act 1977 and 1999 regulations * The sales of Goods Act 1979 * The Consumer Credit Act 1974 * The Trade Descriptions Act 1968 Qualify your intentions In 1999, the government set up a self-regulatory scheme to develop and enhance confidence in UK e-commerce. Its aim was to act as a symbol of good web trading via an agreed â€Å"minimum standard† for online trading. For the small business, this can mean that you are accredited as â€Å"good† online e-service. This organisation is known as TRUSTUK. For any company who has been accredited by TrustUK can display the TrustUK hallmark on their website. For the small business, this gives credibility and can boost consumer confidence greatly. TrustUK have also linked up with other organisations who also offer accreditation for websites adhering to set TrustUK standards, these are known as â€Å"code owners†. If your small business takes many issues similar to the ones discussed, then you should have no problem gaining accreditation. To find out more visit the TrustUK web site The impact of technological innovations on e-commerce The Internets potential for e-commerce The evidence supporting e-commerce growth and potential can be staggering when one considers the accomplishments in this field just over the last few years. The potential impact, and issues surrounding, e-commerce and the practising accountant. E-commerce is seen as a major area of growth over the next few years and virtually every well-known retailer is developing some form of web presence, for example WHSmith has recently launched an online book selling service. In addition, there are a number of high profile web-only retailers such as Amazon.co.uk. The commercial viability of these ventures is yet to be established, although stock market values would have us believe they will be highly profitable. One of the main factors seen by many as holding back the further and faster development of e-commerce, certainly outside the high profile names, is the lack of trust by consumers in the on-line retailer. This covers issues such as the existence of the company, the delivery of goods ordered, the ability to return unsatisfactory goods and perhaps, most importantly, the security of personal information and credit card details. A number of specialist organisations now attempt to provide assurance to consumers, on some or all of the trust issues outlined above. When a business meets the qualifying criteria established by such an organisation, it may display a seal of approval on its website. The consumer is able to click on the seal to obtain further information regarding the meaning of the seal. One such seal is CPA Web Trust (www.cpawebtrust.org). The American Institute of Certified Public Accountants and the Canadian Institute of Chartered Accountants developed this product. The Institutes of Chartered Accountants in the UK and Ireland have obtained a licence to cover these territories. To obtain a Web Trust seal, a business will be subjected to an audit, by an accredited firm, of its business processes and security issues. Where the Web Trust criteria are satisfied a seal (which must be renewed on a quarterly basis) will be issued. ACCA investigated fully the benefits of obtaining a Web Trust licence to enable its firms to offer this service, but the decision was taken that this was not appropriate for a number of reasons: The cost to the professional body of obtaining a licence from AICPA/CICA Research carried out by the European Consortium for Web Assurance and Trust (ECWAT) group (in which ACCA participates) indicates that in business-to-consumer e-commerce, the well-known traditional retailer or web retailer has a large advantage over the unknown retailer, even where the unknown retailer carries a seal. This would indicate that outside much specialised markets the client might need to have a significant profile built through marketing to make e-commerce viable. These clients are unlikely to be common to small practices ECWAT research indicates that consumers would place significantly more reliance on a seal provided/backed by a Consumer Union/Association than by an accountant Carrying out a Web Trust audit requires the firm to obtain a licence, undertake training and have a level of technical expertise that may not exist, now The US experience suggests that Web Trust has not yet taken off as a service despite it having been available for around 18 months. Recently there were 18 organisations on the list of current Web Trust sites – of these, four are professional accounting bodies There are competitors to Web Trust, which potentially will be in a very strong position. For example, Entrust Inc is focusing on the issue of digital certificates to vouch for the authenticity of sites. This is being done in conjunction with the browser technology of Microsoft, AOL and Netscape. These browsers will automatically recognise Entrust.net website certificates when visitors connect to a site The Consumers Association has launched a which? Web Trader seal which is designed to offer assurance to consumers and unlike the Web Trust seal is issued free of charge. Further details can be found at http://www.which.net/webtrader/index.html. Given that ACCA is not able to offer members the Web Trust licence, how should members become involved in e-commerce? It is clear that e-commerce is a growing market, but it is expected that the principal area of growth will not be a consumer buying over the internet (although this market will be substantial) but in the area of business-to-business transactions. The business to business market may not have the same issues relating to trust, as businesses are likely to look to form on-going relationships, and there are already established means of making electronic payments. It is unlikely that businesses will move to payment with order, as is the case with much business to consumer e-commerce. A likely scenario is that important customers will want to be able to order online, check stock availability, prices and delivery times and be confident that the order will be delivered as expected. The accountant could play an important role in advising his/her client on this transformation, by assisting in areas such as integration with existing accounting records and processes, ensuring security and back-up procedures are maintained properly, and generally that efficient and best use is made of information technology. A 1 Cycles is Committed to developing e-commerce and enabling practitioners to participate in this exciting market. Look out for further developments in future issues of In Practice.