Wednesday, December 25, 2019

Questions On A Business Case For Sustainability - 2484 Words

Exam II Name: Kaitlynn Poston Answer each question as completely as possible. Each question is worth 10 points for a total of 50 points. The exam is due in the dropbox by noon on Wednesday so I will have time to grade it before the grade reporting deadline. 1. On worksheet #3 you were asked to make the business case for sustainability. Businesses are concerned about making more profit and be more profitable into the future. The items listed on the sustainability PowerPoint could be broken into three categories: cost reduction, increased worker productivity, enhanced market share. Make the business case for sustainability in the light of these three categories. How does each of these fit into the triple bottom line (3BL)? In†¦show more content†¦The triple bottom line concept has changed the way businesses measure sustainability and the performance of policies. The flexibility of the triple bottom line concept also allows businesses to apply the concept in a way that is most beneficial to their specific needs. It can also improve more than just a business’s financial line, it can improve the way people treat others within an organization as well as reduce their negative impact on the environment. The business case for sustainability is to try and prove that while decreasing a company’s environmental impact, they are in turn increasing their social impact, as well as their profits. The goal of the business case for sustainability is to enhance profits, comply with regulations, avoid future litigation, reduce resource use, reduce the waste stream, reduce energy use, increase customer satisfaction, increase employee satisfaction, and the good will of the community. In the past, destroying and polluting may have been good for business and the profit bottom line. But today, businesses that are â€Å"going green,† can save producers money and also be popular with consumers. With the growing demand for green products, major new markets have been created in which eco-entrepreneurs are reaping the benefits. Companies known for proactive policies that support environmental regulations are often positively recognized by customers, employees, regulators, the media and oth ers. Because of their

Tuesday, December 17, 2019

Essay about Israel - 1022 Words

Israel Israel is a small country in southwestern Asia. It occupies a narrow strip of land on the Eastern Shore of the Mediterranean Sea and is bordered by Jordan, Lebanon, Syria, and Egypt. Israel has four major land regions. They are the Coastal Plain, the Judeo-Galilean Highlands, the Rift Valley, and the Negev Desert. The Coastal Plain is a narrow strip of fertile land along the Mediterranean Sea. The Judeo-Galilean Highlands include a series of mountain ranges that run from Galilee-the northernmost part of Israel- to the edge of the Negev Desert in the South. The Rift Valley is a long, narrow strip of land in eastern Israel, which makes up part of the Great Rift Valley. Israels driest region is the Negev Desert made up of dry†¦show more content†¦Capturing the election is just what he did. He had to make a big decision in the beginning of his new government, which would he deal with first, peace with the Arabs, or peace among the Jews? He decided to make the Shas instead of the Likud his main governing partner. This meant he was going to deal with the Arabs peace negotiating first. His choice to do this, along with his other political party supporters gave him the majority, 75 out of 120 seats in the Knesset (Israeli parliament). This meant that any peace negotiations or any other decisions by him would pass right through the Knesset and easily become a law. His planned strategy to have the majority seats has worked so far. Yet, Barak has failed to discuss any agreements yet with Yassir Arafat the leader of the Palestinian Liberation Organization (P.L.O) in terms of giving up land for peace to the Palestinians. Ahud Barak, although very different in many ways from Netanyahu, believes in some of his ideas such as eliminating terrorism in the Middle East. Barak, who was liked by President Clinton because of his openness to negotiations to make peace, currently looks like a better fit in the Prime Minister role for Israel because he does not object to negoti ation, such as Netanyahu did. He has a somewhat open mind and is interested in the benefit of not only Israel but also the rest of its neighbors as well in terms of making peace with one another. This is what IsraelShow MoreRelatedThe War Of Israel And Israel1017 Words   |  5 Pagesarise when a young country like Israel would ever militarily defeat Egypt. To these powerful nations, such a thought was comedic, but ultimately came into existence at the conclusion of the six-day war in 1967 (June 5- June 10) where Israel defeated Egypt. This victory by Israel ultimately led to the Jewish nation multiplying in size dramatically as it was now four times larger than it was prior to the war. The main acquisitions through winning the war for Israel was the strip of Gaza along withRead MoreThe State Of Israel And Israel Essay1958 Words   |  8 PagesThe State of Israel is located in the Middle East, bordering the east Mediterranean Sea. Established in 1948 by a United Nations (U.N.) res olution, the existing British administered Palestinian Mandate was partitioned into the Jewish State of Israel, the Arab State of Palestine, and an international territory governing the city of Jerusalem (Israel Ministry of Foreign Affairs, 1947). The forced introduction of a Jewish State into a predominately Arab region immediately created religious, ethnic,Read MoreRepercussions Of The State Of Israel To Israel809 Words   |  4 Pageshave the U.S. recognize Jerusalem as the capital of the State of Israel and to relocate the United States embassy of Israel to the newly announced location. â€Å"The foreign policy of the United States is grounded in principled realism, which begins with an honest acknowledgment of plain facts. With respect to the State of Israel, that requires officially recognizing Jerusalem as its capital and relocating the United States Embassy to Israel to Jerusalem as soon as practicable† (whitehouse). Coming nearlyRead MoreConflict Between Israel And Israel1986 Words   |  8 Pagesinterference, as of one idea, desire, event, or activity with another. Palestine (also called the Holy Land) is an ancient country in South-West Asia, on the East coast of the Mediterranean. Palestine is also a country divided between Israel, Jordan, and Egypt. Lastly, Israel is a republic in South-West Asia on the Mediterranean, formed as a Jewish state in May of 1948. These two, the Israelis and Palestinians, have been fighting for decades. The main reasons include international agreement, borders, economicRead MoreThe Creation of Israel1049 Words   |  5 Pagesbeen exterminated. As a result, Harry Truman and the UN suggested Israel, a homeland for the Jews. Tensions had been growing throughout the beginning of the 20th Century regarding the Palestinian area in the Middle East. This area was off to the side of Asia, near Africa. When the Jews and Arabs were offered part of this land, war broke out and still continues today. Even though a war hap pened as a result of the creation of Israel, it was a good idea because there were displaced Jews and it wasRead MoreEssay On Israel1193 Words   |  5 Pagesin the Sinai for between 3-5 years, after which Israel would agree to a general demilitarization of the region. Carter found Begin’s proposal to be inflexible and discouraging. The next day Carter met with Sadat, who presented him with a detailed proposal of Egypt’s framework for peace. The proposal obliged a full Israeli withdrawal from all occupied territories, removal of all Israeli settlements in occupied zones, financial compensation from Israel for damages from the wars, as well as PalestinianRead MoreIsrael And Palestine Conflict Between Palestine And Israel1303 Words   |  6 Pagesbetween Palestine and Israel have been unfair. The Israeli people have taken a majority of the Palestinians land. This had caused conflict between these two territories for years. The Israel and Palestine conflict has been g oing on for many decades and nothing seems to be able to solve this issue. All because the Israeli government is very stubborn. They are not willing to make a compromise in this situation. The main issues between the Palestinians and the Israelites are; Israel has been unfair toRead MoreIsrael-Palestine3340 Words   |  14 PagesIsrael-Palestine Introduction In the absence of peace, there is conflict. This might lead to war between countries if conflict is not handled carefully. Today it is almost a norm to see countries engaging others in war. Today the greatest problem facing many nations is international relation. Countries have failed to live like decent neighbors. There is disunity among many nations. War between nations is caused by mistrust and tension. Nations purchase arms to stock their armory. Major inventionsRead MoreThe State Of Israel2396 Words   |  10 Pagesothers have created for them. For decades, they have been a people without a nation to call home. A people that are constantly met with apathy and malcontent, a people that have been removed from what they call home. Since the creation of the state of Israel, Palestinians have found themselves at a significant loss. They have been displaced, to say the least. With the lack of enthusiasm for Palestinians within the Israeli state, and with much of the former territory they occupied now sanctioned as IsraeliRead MoreIsrael Case Study1104 Words   |  5 Pages Israel gained their independence in 1948. 69 years later that have achieved more than most countries do in 200 years. Their history shows nothing but war and conflict all the way from the Biblical time frame. Israel has literally gone from rags to riches in such a short time. Israel’s Political, Military and Economic structures have developed tenfold in contrast to other countries that where established four times longer. Through Israel’s military, the government backing, and their ability to adapt

Monday, December 9, 2019

Concept of Ordinary Income Under ITAA 1997

Question: Describe about the Concept of Ordinary Income for Under ITAA 1997. Answer: 1. Issue The core objective of the given situation is to discuss the relevant statute dealing with the concept of ordinary income and therefore opine on the appropriate tax treatment and income classification of the proceeds received by Peta from the tennis courts sale with special reference to the concept of ordinary income. Rule In relation to the concept of assessable income under ITAA 1997, the following two sections are pivotal. Section 6(5) This includes income that is derived or earned as per ordinary income concept but the statute does not provide details as to which all income sources tend to fulfil this condition and hence could be included in the ambit of this section (Barkoczy, 2015). Clarity in this regard has emerged by referring to the various to the case laws that have opined on this section along with the relevant tax rulings which have pondered on the constituents of the income to be included here. Based on these, common income sources included here are as follows (Gilders et. al., 2015). Personal exertion income As per this, income from indulging in commercially useful activity would result in assessable income usually in the form of salary. Investments income- This is primarily earned in the form of dividends on shares, rent on property or interest on securities or bank accounts. Business income: This is primarily earned from indulging in a business activity by the taxpayer. It is imperative that the activity should not be of isolated nature and also must not be activity classified as hobby under the aegis of TR 97/11 (Woellner, 2014). Section 15(15) This primarily includes proceeds that are obtained from transactions of isolated nature which the taxpayer tends to enact with the specific purpose of deriving gains in mind. The presence of profit motive as the primary reason for enactment of the underlying activity has been established and highlighted in tax ruling TR 92/3 along with the Westfield Limited v. FCT (1991) case (Sadiq et. al., 2015). Application As per the information provided, Peta took ownership of the Kew based house with the following intention in mind. The house would serve as residence for Peta where she would reside with her family. She also intends to derive gains by undertaking construction activity on the tennis courts on which new units would be constructed which would bring in significant gains on liquidation. However, the plan of construction of units had to be aborted as before Peta could implement that, she got an offer from a tennis club which wanted to take ownership of the tennis courts in the backyard and were willing to pay as much as $ 600,000 for the same. However, for buying the courts, they wanted Peta to restore their condition so that they could be used for playing tennis. Peta agreed for the offer as she knew that after spending on the related restoration work , she would gain handsome profits. Thus, with the objective of making profit, she undertook requisite work related to restoration at a cost of $ 100,000. After incurring the same, she was successful in obtaining $ 600,000 proceed from the club. For the above proceeds to be classified as ordinary income, it has to fall within the ambit fo personal exertion, investment or business, Clearly, Peta did not herself undergo any employment or personal exertion and nor were proceeds realised as investment income. Further, no information given in the case remotely hints at Peta conducting any business that deals with restoration of old tennis courts or related activity. This fact is also confirmed by her initial plans to construct units on the tennis court. Hence, the proceeds evidently do not fall within the definition of Section 6(5). Also, it is apparent that the restoration plan was implemented by Peta only driven by the offer from the tennis club and more importantly the gains that she could derive from the sale transaction. In the event, that such an offer was not extended to her, it is highly likely that she would have continued with her earlier plans of construction of units on the tennis court. Hence, there is no doubt that the proceeds of this transaction which is of isolated nature (as Peta is not involved in such a business) and also has underlying profit motive which qualifies it as assessable income but under the aegis of Section 15(15). Conclusion The arguments and related discussion hint to the fact that the proceeds derived by Peta would fall within the ambit of Section 15(15) but would not be termed as ordinary income as defined in Section 6(5). 2. Issue The central objective in the given case is to analyse the various fringe benefits that Alan receives from his employer ABC Ltd and thereby comment on the result FBT liability from the same. Rule Mobile Device With regards to mobile handset being given by the employer, Section 58X is useful which states that if such a device is used by employee only in professional work, then no FBT liability would arise for the employer. Additionally, in wake of the same, any payment of mobile bill by the employer would lead to FBT liability only when the mobile is deployed for personal use by the employee (Wilmot, 2012). School fees School fees for children is an expense which is of personal nature and borne by the employee only. If such fees are instead paid by the employer, then expense fringe benefit would be extended to the employee (Deutsch et al., 2015). Expense fringe benefit Fees (Grossed up value) = School fees expense borne by the employer * Gross up factor The gross up factor used above changes from time to time and also depends upon whether GST is levied on the underlying payment or not (Gilders et. al., 2015). Expense fringe benefit (FBT liability) = 0.49* Expense fringe benefit Fees (Grossed up value) Dinner For any spending on meals extended to employees or clients, which is not arranged within the business premises, the employer would have to bear FBT liability as meal fringe benefits would be extended. There are two separate methods that employer can deploy in this regard as explained below. Actual Method The use of this method is preferred by the employer when the clients do not figure in the invitee list. In accordance with the name, the actual expense of meal is taken into account for computation of tax liability. However, the employer has an incentive in the form of the meal expense that is incurred being of deductible nature which helps the employer in reducing the overall tax liability. However, any such expense done on clients is not deductible for tax and thus when clients are part of invitees, the alternative approach tends to be preferred (Hodgson, Mortimer Butler, 2016). Meal Fringe Benefit Actual Method (FBT Payable) = 0.49* Actual food bill * Gross up factor 50-50 Split Method The use of this method is preferred by the employer when the clients figure in the invitee list. In accordance with the name, only half of the actual expense of meal is taken into account for computation of tax liability. Since, expense done on clients meal is not deductible for tax, hence the employers aim to lower the FBT liability to the extent possible and thereby use this method (Nethercott, Richardson Devos, 2016). Meal Fringe Benefit 50:50 Split Method (FBT Payable) = 0.49* 0.5*Actual food bill * Gross up factor Application Mobile Device The mobile handset provided by employer ABC to Alan is used by him only for professional work and thus Section 58X advocates that no FBT payable for employer in relation to the handset. Further, for the phone bill also, since Alan makes no personal calls, hence it would not be classified as a fringe benefit and hence no FBT on the same. School fees School fees paid by ABC= $ 20,000 It is known that school fess is exempt from GST, hence relevant gross up factor for FY2016 is 1.9608 Expense fringe benefit Fees (FBT payable by ABC) = 0.49 * 20000 * 1.9608= $19,216 Dinner The organisation of the dinner at a restaurant is indicative of the fact that meal fringe benefits have been extended and resultant FBT liability needs to be computed. Total headcount for dinner at Thai restaurant (including associates) = 40 Total food expense = $ 6,600 Expense attributable to the employees only = (1/2)*6600 = $ 3,300 Hence, meal expense paid by employer on behalf of each employee = 3300/20 = $ 165 As the fringe benefit is nominal and lower than the threshold mark of $ 300, hence the employer can escape FBT liability citing the minor exemption benefit clause as per which, benefits below $ 300 are not levied FBT (Sadiq et. al., 2015). Due to a decrease in the number of employee to five, the quantum of the meal fringe benefit would increase to a value greater than $ 300 assuming that no change in the bill amount. Hence, FBT liability could not be escaped now, hence using actual method the FBT would be computed. Meal Fringe Benefit Actual Method (FBT payable by ABC) = 0.49 * 6600 *2.1463 = $ 6,941 GST input credits to the tune of $ 600 paid on the food bill could be used by the employer to lower the tax liability (Barkoczy, 2015). In line with the provided information, even clients are part of the invitees only and therefore the suitable method of deriving FBT liability would be the 50:50 split method as exhibited follows. Meal Fringe Benefit 50: 50 split Method (FBT payable by ABC) = 0.49* 0.5*6600 *2.1463 = $ 3,471 Conclusion Based on the above discussion, it is fair to conclude that FBT liability arise only on payment of school fees and the dinner at the Thai Restaurant. The FBT payable on dinner by ABC keeps on altering based on the headcount of invitees and the inherent composition of the same particularly in regards to clients presence or absence. References Barkoczy,S 2015.Foundation of Taxation Law 2015,7th edn, CCH Publications, North Ryde Deutsch, R, Freizer, M, Fullerton, I, Hanley, P, Snape, T 2015. Australian tax handbook, 8th edn, Thomson Reuters, Pymont Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015. Understanding taxation law 2015, 8th edn, LexisNexis/Butterworths. Hodgson, H, Mortimer, C Butler, J 2016, Tax Questions and Answers 2016, 5th ed., Thomson Reuters, Sydney, Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 4th ed., Oxford University Press, Sydney Sadiq, K, Coleman, C, Hanegbi, R, Jogarajan, S, Krever, R, Obst, W, and Ting, A 2015,Principles of Taxation Law 2015,8th edn, Thomson Reuters, Pymont Wilmot, C 2012, FBT Compliance guide, 6th edn, CCH Australia Limited, North Ryde Woellner, R 2014, Australian taxation law 2014, 8th eds., CCH Australia, North Ryde

Sunday, December 1, 2019

Hades/Pluto Essay Example

Hades/Pluto Essay Hades, in Greek mythology is the god of the Underworld and the ruler of the dead. He is also known as Pluto, the god of wealth.He is the brother of Zeus and Poseidon, and therefore considered thefirst generation of Olympian gods.However, he was not considered an Olympian god.He was considered a Chthonian (from the Greek word chthon, meaning earth).The Chthonian gods inhabited the opposite realm from the Olympians (Zeus, Hera, Aphrodite, etc) and were considered to be darker and gloomier characters.According to myth, the three sons of Kronos and Rhea Zeus, Poseidon, and Hades each drew lots to determine which part of the world they would rule. Zeus and Poseidon received the sky and the seas respectively, leaving Hades, who had the worst draw, with the Underworld.Hades was considered to be a greedy and unpitying god, which made him the most feared among man and the gods. He is the King of the dead but, death itself is another god, Thanatos. Hades ruled to realm of the dead alone.That is, until he became enamored with the goddess Persephone, the daughter of Demeter.Hades abducted Persephone from the upper world; Demeter then went about looking for her daughter all over the earth with torches every day and night, and during that time she did not allow the earth to produce any food for the mortals. When Demeter finally found out what happened, she ordered Hades to send back Persephone.However, before she left he gave her a pomegranate to eat.Not foreseeing the consequence, she swallowed it, binding her to the Underworld for all eternity. At Demeters arguments, Hades made a concession that since Persephone ate two pomegranate seeds; she would spend two seasons each in the upper and lower world.Demeters moods at Persephones arrival and departure is said to be why we have the seasons. Hades, although ruling alone, had various helpers in the Underworld.He was assisted by Thanatos,

Tuesday, November 26, 2019

“Testaments Betrayed” by Czech writer Milan Kunder Essay Essays

â€Å"Testaments Betrayed† by Czech writer Milan Kunder Essay Essays â€Å"Testaments Betrayed† by Czech writer Milan Kunder Essay Paper â€Å"Testaments Betrayed† by Czech writer Milan Kunder Essay Paper The transition from Testaments Betrayed by Czech author Milan Kundera discusses the basic thought of the saving of privateness and the criminalism of the failure to make so. The transition considers the state of affairs that occurred between two of import Russian figures around the early 1970’s. Through complete scrutiny of the circumstance and Kundera’s stance. the sheer sarcasm of the concatenation of events is clearly manifested and public and private are proved so to be two distinguishable kingdoms of being. The complete sarcasm embodied in the series of events serves to convey and back up Kundera’s claim that â€Å"curtain-rippers are felons. † As suspected. traffics between Jan Prochazka and Professor Vaclav Cerny. a well-known figure with anticommunist sentiment. sparked heightened surveillance. Still. the police’s ultimate determination to enter these meetings and air them by wireless was the poision that failed to discredit Prochazka yet succeeded in lending to their ain decease and devastation. Clearly apparent. the actions of the constabulary infringed on the privateness of the two persons. Through these illicit actions the public’s eyes were opened up to a greater incorrect than the talk and aspirations of two human existences. They were opened up to the irreparable actions of presenting two differing domains. private and public life. The fact that the dirt did in portion disrepute Prochazka ab initio. demonstrates the overall obliquity of the act and in bend makes the public’s concluding realisation of the farce stronger and more resolute. The footing for this realisation and failed effort at discrediting Prochazka lies within the ineluctable fact that private and public spheres are to stay detached. Kundera successfully conveys this position to his reader in the transition. In making so. Kundera provides realistic illustrations of how otherwise people act in private. â€Å"A person†¦slurs friends. utilizations class language†¦floats dissident thoughts he’d neer admit in public. and so forth. † As seen. Kundera foremost merely says that â€Å"a person† does all these things. yet in the undermentioned sentence he expresses that â€Å"we all act like Prochazka. † This noticeable. tempting. and gradual displacement in look serves to show to the reader merely how common Prochazka’s state of affairs and actions are. As a reader. it is about impossible non to associate to such a strong and true statement. Private life in kernel has a typical behavior that accompanies it. For case. in private life one is non expected to warrant their statements or have them placed under the microscope for anyone and everyone to dissect at will. It is a sacred interval in which sincere ideas are non hindered by the incriminating limitations of public life. Clearly this case serves to show why these two elements of life should stay detached. Overall. Milan Kundera clearly expresses his claim that private and public are two basically different universes that are non to be tampered with. Furthermore. Kundera uses an existent happening in successfully showing this point. Following thorough rating of the statement. the bold statement. â€Å"curtain-rippers are felons. † can easy be deemed true.

Saturday, November 23, 2019

Customer vs. Client

Customer vs. Client Customer vs. Client Customer vs. Client By Mark Nichol What’s the difference between a customer and a client? Substantially, not much but as we all know on some level, the exchange of currency for goods and services is more about the style than the substance. Savvy merchants have blurred the distinction in the interests of encouraging business by conferring prestige on potential purchasers. First, word origins: Customer’s root word, custom, ultimately derives from the Latin verb consuescere, â€Å"to accustom,† and the sense of a person who buys something from another perhaps stems from the idea of purchasing as being a habit. Client (the plural can be clients or clientele) also comes from Latin, in the form of clientem, â€Å"follower,† which may be related to the root word of incline. This sense persists in the phrase â€Å"client state,† referring to a nation dependent on another for security or other support. The two terms have traditionally differed widely in usage: A customer is simply a recipient of products or services in exchange for money. Even though the relationship to the provider might be long lasting, the sense is of discrete exchanges. By contrast, a client is engaged in a more qualitative relationship in which the provider generally applies professional skills to offer often intangible commodities such as legal services, insurance policies, and the like. (Another distinction is that a customer is more likely to visit a retail establishment, whereas a client may more easily receive services without being physically present at the place of business. The escalation of mail-order business spurred by online retailing, however, has blurred this distinction.) Because of the greater perceived value associated with provision of professional services, businesses not normally classified as providers of such have taken to referring to their customers as clients. Technically, there’s nothing wrong with that; why shouldn’t an auto mechanic refer to people with car trouble as clients rather than customers? As I mentioned above, it’s all about the prestige: A streetwalker services customers, but an escort sees clients. Synonyms for customer and client are available, but they have their limits: A buyer is someone who pays for something, but the word also refers to someone employed by or otherwise associated with a company who purchases things wholesale to later be sold as is or as part of a retail product by that company. Patron is more limited in connotation than customer or client; it generally refers to someone purchasing an aesthetic experience such as a performance or a meal rather than carting items from a shelf to a checkout stand. It also applies, however, to a supporter (as in â€Å"a patron of the arts†) or a guardian (as in â€Å"a patron saint†). Guest is an elegant way to describe someone acquiring lodging or otherwise remaining on the business premises for an extended time but seems pretentious for other usages. Meanwhile, consumer seems too impersonal and is best reserved for referring, in singular or plural form, to connote a typical person who buys products or services or the general public in that role. Other synonyms such as user (or â€Å"end user†) are highly specific to technological products and services, and yet others are clunky (purchaser, vendee) or describe someone on the way to becoming a customer or client but not yet there (prospect, shopper). Your best bet is to weigh customer and client and, with candor, determine which is more appropriate for the context. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Misused Words category, check our popular posts, or choose a related post below:25 Subordinating ConjunctionsList of Greek Words in the English LanguageIs "Number" Singular or Plural?

Thursday, November 21, 2019

Favorite ad of yours Essay Example | Topics and Well Written Essays - 250 words

Favorite ad of yours - Essay Example Finally, the husband drops out of the car and fetches the family their favorite, delicious, warm and tender Kentucky Fried Chicken. Then the characters of the family are shown eating drumsticks as they drive the rest of their way out of the jungle. The objective of the ad was to tell that Kentucky Fried Chicken is something that can be enjoyed on a long drive. The theme was perfectly consistent with the editorial environment. The narrator covered the whole story in the song and the verses were quite poetic and meaningful. As said before, the ad was based on cartoons, so there was no real personality. The cartoons suited best to the melody of the ad. I particularly noticed that the luminosity in the ad was quite inconsistent with the night shown in the ad. Overall, the deliciousness of Kentucky Fried Chicken was advertised very beautifully. I often eat Kentucky Fried Chicken. In fact, it is my favorite fast food restaurant. Besides, the ad did a good job persuading me to immediately g o to Kentucky Fried Chicken the very first time I saw it.

Tuesday, November 19, 2019

MRKT - Buyer Behaviour - Assignment 1Individual report Essay

MRKT - Buyer Behaviour - Assignment 1Individual report - Essay Example A lot of other factors like of age, sex, ethnicity, etc are involved in designing the needs and choices for body modification among individuals. Body modification is influenced by a large number of issues. In fact, the concept of enhancing one’s looks depends upon a host of factors like demographics, income distribution, among a few others. The diversified notions regarding different body modification products can be judged best by analysing the customers who are in any case the best judge of a product. Theoretical models of consumer behavior portray the decision making process of an individual as a function of ones own needs and wants; however, in many cases, buying decision of the same individual gets affected by the needs of others i.e., family, friends, social class etc. Consumer behavior is a new subject which has its inputs from economics, psychology, social science and political science. Effectively, the behavioral trend of customers is tracked through the stimulus-response analysis. Marketers provide a stimulus through their product offerings and try to attract the customers through packaging, promotion and pricing. The customer responds to the stimulus by their choice of purchase. The most efficient method to analyse a customer’s buying behavior is through inductive analysis. In this study, the effect of internal and external factors that might be affecting the customer is identified. ( Solomon M. R., Dann S. Dann and Bennett, 2007) In analysing the buying behavior of customers for body modification products, a survey was conducted across some random respondents. The summary of the findings are diverse and interesting. In order to make the research comprehensive, different forms of body modification techniques were selected; Botox treatment, Lasik surgery, tattooing, body piercing, hair transplantation, and breast implantation. Botox treatment is a common therapy to remove wrinkles in the eyebrows area. It is done through

Sunday, November 17, 2019

The Important Effexts of Food Colours on Appetite Essay Example for Free

The Important Effexts of Food Colours on Appetite Essay The relationship between food colour and appetite has been concerned by many scientists in recent years. This project considers the importance of food colour on appetite through analysing and evaluating the effects of different food colour on appetite and then other factors that contribute to appetite are explored. As last step, comparison is conducted to find the most important element on appetite. With regard to other factors, it is concluded that the food colour play an important role in affecting appetite. This may be of interest to consumers, especially the people who want to find effective method to control and manage appetite. Contents | |Page | |Abstract | | | | | |Introduction |1 | | | | |1. The Effects of Different Food Colours on Appetite |2 | | 1. 1 The effects of red and yellow on appetite |2 | | 1. 2 The effects blue on appetite |2 | | 1. 3 The effects of green on appetite |3 | | 1. 4 The effects of purple and black on appetite |3 | | 1. 5 Evaluation of effects of food colours on appetite |3 | | | | |2. The Effects of other Factors on Appetite |5 | | 2. 1 The effect flavour of food on appetite |5 | | 2. 1. 1 The effect of smell and taste on appetite |5 | | 2. 2 The effects of ambience on appetite |5 | | 2. 2. 1 The effect of light on appetite |6 | | 2. 2. 2 The effect of sound on appetite |6 | | 2. 2. 3 The effect of temperature on appetite |7 | | 2. 3 Summary |8 | | 2. 4 Evaluate and compare the food colour and other factors |8 | | | | |Conclusion |10 | | | | |List of references |11 | Introduction In recent years, consumers have generally paied attention to the appearance of food. Since one of the most fundamental elements of food could be the food colour, when people see food at first sight, the appearance of a dish may have positive and negative influence on people’s appetite (Hutchings 1994). Counsell (1981) and Petit (2006) summarise that colour plays a crucial role in the appearance of food from a psychophysical point of view. They remark that when different wavelengths of light come into eyes, due to the combination of eyes and brain through a series of mechanisms, colour will be produced and defined. The so-called appetite is a kind of physiological needs for eating. Nevertheless, a full stomach does not stand for that people do not have appetite and a desire to eat. The purpose of this project is to find the main element among colour, flavour and ambience which can influence appetite the most. Various food colours which can be seen in daily life will first be compared to describe the different negative and positive effects on appetite and evaluate the relationship of food colours on appetite. Then, other effective factors on appetite such as food flavour and eating ambience will be taken into consideration. Since the consumers do not know how different food colour, food flavour and environment could influence their behavior, it is felt that this examination will highlight this field and help consumers to move forward a single step to perceive the factors that can affect their appetite. 1. The Effects of Different Food Colours on Appetite Natnette and John (2004) summarise that â€Å"Colour can produce autonomic biological reaction, certain emotional responses, and direct attention† (P. 826). For the majority of consumers, food colour is a kind of standard for assessing food quality prior to purchasing and consuming it (Huthings1994). He also concludes that there are several usual food colours in our daily life such as red, green, orange, purple and yellow, but some colours are difficult to find ,such as blue and black. In this connection, the different food colours and their various effects of them on people appetite will be clarified and compared. 1. 1 The effects of red and yellow on appetite In a psychological study Birren(1969) finds that red is an energetic colour which gives people a strong feeling of emotion. When people see the red colour, they may experience the feeling of happiness or peace and would make them hungry. However, yellow can stimulate people’s brain activity and makes people feel excited? comfortable and warm. It seems that people’s appetite can be improved significantly by red and yellow (Singh, 2006). Boym (2001) points that if red and yellow appear on the table at the same time, people would be likely to eat more, because the combination of red with yellow can make people feel friendly and can remember this combination deeply. The fast food company McDonalds, as everyone knows, ingeniously applies both red and yellow in their decoration, food package and even food. That could be one of the reasons why people all around the world would like to go to MacDonald and they get attracted by the its chain of restaurants. As a result, this appears to be a wise choice that just by adding some red and yellow colour to the food recipe, even people with poor appetite be more likely to purchase food products. 1. 2 The effects blue on appetite Blue food which is rarely found in the nature(Hutchings, 1994) represent peace, quiet and calmness and that is considered to have a beneficial effect on peoples physical and mental ability (Singh, 2006). Hence, people’s appetite obtain weak suppression and according to psychological finding, it is shown that when people want to lose weight, putting blue items in the kitchen would play an important role in eliminating their appetite (Allew,1998). 3. The effects of green on appetite According to Pegler (1991), no matter which kind of the food is consumed, the majority of people may think that the food is healthy and safe as long as it is green. Green food probably signifies safety in these people’s subconscious and green represents bright, fresh and natural, which could help stabilize mood and ease the tension. Following from such a concept, people would like to accept most green things. 4. The effects of purple and black on appetite Johnson (2005) researches that people prefer to avoid purple and black food in their lives, when our ancestors searched food and found in purple and black that was a fatal alarm. These colours would have been considered toxic and rotten. The effects of the long-term sense may lead to the modern people behaviour on food. Hence, people probably do not have positive feeling towards on black and purple food. 1. 5 Evaluation of effects of food colours on appetite It is almost certain that different food colours indeed influence people’s appetite. Huthings (1994) analyzs that food colour also helps consumers judge the quality of food as well. It seems quite reasonable that while some foods are chosen easily and are always in the peoples everyday diet yet the others are not so popular and are often left on the supermarket shelf that is all a matter of food colour. Besides, because food manufacturers want to attract and induce more consumers, coloured food could be found anywhere such as sweets, beverages, ice-cream and others. Tyner (1997) points out that colour is the first characteristic we notice in food, so food colour has a major function in influencing people’s appetite. 2. The Effects of other Factors on Appetite 2. 1 The effect flavour of food on appetite The combination of smell and taste can be explained by scientists to describe the perception of food flavor (Petit, 2006). However, ISO5492 (1992) summarises that smell, taste and trigeminal sensations comprise the flavour together, while odor and taste play the dominate role in flavour. 2. 1. 1 The effect of smell and taste on appetite As everyone knows, an unpleasant odour can influence and suppress people’s appetite whatever environmental or food smell is, food intake and meal times would be decrease relatively. Nevertheless, the effects of smell on appetite are complicated. Petit (2006) concludes that â€Å"smell is the sensation that results when olfactory receptors in the nose are stimulated by volatile chemicals†((P. 3). According to Natnette and John (2004), smell is directly and closely connected to appetite and food intake. Different smells can stimulate people’s expectation for food which includes the taste or the quality of food and even can be evoked by the previous memorial odor (e. g. , mother’s soup). Petit (2006) says â€Å"tastes are the sensations perceived by the taste receptors when stimulated by certain soluble substances† (P. 4). According to Schiffman and Graham (2000), taste can influence food choices and appetite. Due to internal preparation for digesting, people will have a desire to eat or purchase food when they smell it. In other words, taste induces people to have needs for food and provides motivation and the impulse for eating. Hence, it seems probable that the integration of smell with taste can significantly affect people’s appetite. 2. 2 The effects of ambience on appetite Eating ambience have a relatively wide meaning (ambience here refers to the atmosphere that food is served; it actually includes many external factors such as the light, sound and temperature of the environment (Natnette and John 2006). In the following part, the effects from different lights, sound and temperature on food intake and appetite will be discussed. 2. 2. 1 The effect of light on appetite According to the research of Wansink (1994), the food consumption of people can be affected by soft lighting, the dominant reason is that soft light can make people feel more comfortable. Consumers’ resistance to delicious food will be reduced and meal times will be extended. As a result, food intake of consumers relatively may increase. Wansink (1994) also say that bright and glaring light could decrease the time people spend at on eating location because people always have better self-discipline which could explain why fast-food restaurants prefer to use bright lights, in order to accelerate the speed of eating food. 2. 2. 2 The effect of sound on appetite Music can always be heard in restaurants, which is a kind of method used to stimulate appetite and consumption. Natnette and John (2006) conclude that music which is being played in the eating atmosphere not only plays function on covering unpleasant sound, but also makes consumers feel relaxed and changing consumers’ mood. It seems clearly that the quantity of food and fluid could be affected by the different types of music (Natnette and John 2004). According to the research done by McElrea and Standing (1992), since loud and fast music can raise listeners’ heart rate and blood pressure, the speed of drinking will be enhanced. It could be concluded that fast music could improve the quantity of food consumption and food intake, because the tempo of fast music can increase the frequency of chewing (Roballey, McGreevy and Rongo,1985). By contrast, soft and slow music could reduce the speed of eating and extend the time consumers spend in the eating place; however, a greater monetary value of food will be consumed in such surrounding. In other words, if people listen to slower music or the music that they love, thay will prefer to spend a longer time in the restaurant. Hence, they can easily drink and eat more than the consumers who are not in such environment. Different types of music have various connections with people’s appetite (Roballey, McGreevy and Rongo, 1985). 2. 2. 3 The effect of temperature on appetite The effects of temperature on appetite are often not understood by consumers. The temperature includes food temperature and ambient temperature. Due to influencing the speed of metabolism from the food temperature, the reaction of the stomach to hot and cold food and beverage is different (Natnette and John 2004). Hot food (e. g. , warm milk ) appears to reduce the capability of people’s metabolism. Another study (Bre? zinova 1972) show that processed and hot food could emerge more flavour which can raise the temperature of people’s body to restrain appetite and induce satiety. In general, consumers who live in different areas have various preferences on food temperature due to difference food behaviour, culture, experience and expectation. It could be summarised that regardless of the preference for food temperature, the food temperature can affect appetite and even food intake. McConnachie and Alexander (2004) also conduct a research and came to the conclusion that people’s appetite are hugely different within hot and cold surroundings; therefore, the type of food chosen by consumers and the amount of intake will likely be depend on many factors. For instance, in winter, people whose basic metabolic rate is faster than people who live in summer need more energy and caloric consumption to produce and keep warm (Natnette and John, 2004), whereas some scientists hold the doubtful opinion(Westerterp-Platenga 1999). For this reason, it is common perception that warm food should be selected more in cold weather while cold food and beverage should be chosen more in hot condition. From the discussion and comparison above, people, generally, have positive appetite and increase food intake in the presence of cool, air conditioned ambience. 2. 3 Summary The above views indicate that food flavour and ambience of eating location appears to influence people’s appetite, food choices and food intake according to the individual’s experience, background and the expectation of food. The combination of smell and taste composes primarily flavour and affects further customers’ desire for food, while light, sound, temperature of eating location also have effects on their appetite. It could be also true that soft and warm light and loud and fast music appear to increase consumers’ food intake and extend the time of consuming, while cold and air-conditioned surroundings could improve consumption and intense appetite, vice versa. 2. 4 Evaluate and compare the food colour and other factors After viewing the appearance of food, consumers would have the visual flavour including smell and taste. That could be to say that visual flavour appears before the real flavor when it comes into consumer’s nose and mouth. Besides, Hutchings (1994) and Petit (2006) research affirm that food colour could influence people’s perception and expectation of food flavour before smelling and tasting. It seems that visual and expected flavour will be associated when people see the appearance of food in the first sight according to their previous experience, which can influence consumers’ judgement for food quality and flavour and even affect their appetite. This phenomenon may explain why coloured food exists and that would be because coloured food not only can highlight the flavour of the product but also offset the lost colour from processing (Tyner, 1997). The effects of ambience also have the positive and negative effects on people’s appetite and food intake. However, the ambience such as light, sound, temperature is external elements out of food. It seems that the main choice of food appears not to depend on food itself. Gordon, Angela and Little summarise (1962) that â€Å"the first impression of a food is usually visual and a major part of our willingness to accept a food depends on its color† (P. ix). Hence, food colour appears to play an important role in influencing people’s appetite. Conclusion Food colour could influence mostly people’s appetite than other factors when they see the food in the first sight. This may happen by the different food colours and other factors including flavor and eating ambience on appetite. These can be summarised that different food colours such as yellow, red, orange and green could encourage people to have desire to eat; however, rare purple, blue and black in food seem to be unpopular among the majority of consumers. At the same time, other factors (flavour, ambience) also could affect food choices, food intake and appetite. In discussion progress, however, owing to the fact that colour could influence flavour and the factor of food colour should be paid more attention than ambience which is the less effective element on people’s appetite. The study of effects of food colour on appetite has been considered by many scientists. Counsell (1981), Hutchings (1994), Petit (2006) and Robyn (2010) indicant that colourful foods do stimulate effectively people’s appetite when consumers notice the food before consuming. It should be noted that a detailed examination of others factors such as food shape, social variables and time-related characteristics affecting appetite lies outside of the parameters of this paper and further work could be done in this area. This would be of particular interest to those involved in the identification of natural and artificial food colour and could help avoid the problems encountered by consumers who are cheated by some pusher. References Alley, R, L. (1998) ‘The influence of physical state and colour on perceived sweetness’. Psychology 132 (5), 561-568 Berrin, F. (1969) Principles of Colour: a Review of Past Traditions and Modern Theories of Colour Harmony. London: Van Nostrand Reinhold Boym, C. (2001) ‘My McDonald’s’. Food and Culture 1(1), 6-8 Bre? zinova, V, O. (1972) ‘Sleep after a bedtime beverage’. Br Med J 2(1), 431 Counsell, J, N.(1981). Natural Colours for Food and Other Uses. England: Applied Science Publishers LTD Dalzell, J, M. (eds. ) (1997) Ingredients Handbook Food Colours. Surrey: Leatherhead Food RA Hutchings, J, B. (1994) Food Colour and Appearance. New York: Blackie Academic Professional Johnson, J. (2005) Psychology of Colour [online] available from [8 September 2012] ISO5492. (1992) â€Å"Glossary of terms relating to sensory analysis. † McConnachie, S. and Alexander, G, J. (2004) ‘The effect of temperature on digestive and assimilation efficiency, gut passage time and appetite in an Ambush foragin lizard, Cordylus Melantus Melanotus’. J Comp Physiol 174(34), 99-105 McElrea, H. and Standing, F. (1992) ‘Fast music causes fast drinking’. Perceptual and Motor Skills 75(13), 362 Natnette, S. and John, M. (2004) ‘Effect of ambience on food intake and food choice’. Nutrition 20(4), 821-838 Natnette, S. and John, M. (2006) ‘Listening to music while eating is relating to increases in people’s food intake and meal duration’. Appetite 47(21), 285-289 Pegler, Martin, M. (1991) Food Presentation and Display. New York: Retail Reporting Corporation Petit, C, E, F. (2006) Multimodal Flavour Perception: Influence of Colour and Chemesthesis. Nottingham: Nottingham University Press Roballey, C. (1985) ‘The effect of music on eating behavior’. Bulletin of the Psychonomic Society 23 (3), 221-223 Singh, S. (2006) ‘Impact of color on marketing’. Management Decision 44 (6), 783 -789 Wansink, D. and Tinbergan, J, M. (1994) ‘The influence of temperature on diet in Great Tit’. Journal of Avian Biology 25(4), 261-267 Margriet, S. (1999) ‘Effects of extreme environments on food intake in human subjects’. Proceedings of the Nutrition Society 58(04), 791-798.

Thursday, November 14, 2019

Lincolns Legacy :: essays research papers

Lincoln's Legacy A legacy is something that is passed down from a predecessor. Lincoln's legacy is the teachings that he had wanted all of us, as American citizens, to live by. In the Gettysburg Address, Lincoln explained what our responsibilities as American citizens are. His concepts tie all off U.S. history together and aid the prosperity of our country. In the Gettysburg Address, Lincoln stated that all men are created equal. He was restating the beliefs of Thomas Jefferson when Jefferson wrote the Declaration of Independence. Lincoln was trying to explain to us that unity plays a major role in our lives. Just as Jefferson stated many years previously, we must treat all men as our brothers in order to keep the American society united. Lincoln also stated that a great civil war is something that is very difficult for a nation to endure. The Constitution states that we must create and maintain a more perfect union. That is impossible when we are fighting against ourselves. Lincoln said that "A house divided against itself can not stand." This is what James Madison, "the father of the constitution," meant in the constitution. We must compromise to solve our disagreements and keep our country together. The idea that many men had died for our country and that we should not forget them was strongly emphasized in he Gettysburg Address. In the Bill of Rights it is conveyed that no person should be deprived of their basic rights. These men that died in order that we could all be sovereign, and that nobody could own anyone else, were deprived of everything when their lives were taken. It is our responsibility to never forget what they have so bravely done for us.

Tuesday, November 12, 2019

A Research Proposal on the Role of the Chief Executive Officer Essay

Questions One of the major problems in business is the notion of whether companies should be concerned with other issues than profitability. Adam Smith in 1863 claimed that the process of achieving the overall good for the society is something that will happen inevitably happen because of his idea of the invisible hand of the market. However, more contemporary ideas assert otherwise as they believed that there are a number of conditions that would hinder the invisible hand to work effectively (Mohr and Webb, 2002). The concept of Corporate Social Responsibility (CSR) is deeply rooted on the commitment of organizations to continue their business in an ethical manner. It is in this respect that organizations are said to necessarily contribute to the overall economic development of one’s country while at the same time improving the quality of life of not only its employees and its families but also the society where it belonged (Watts and Holme, 1999). One of the central concerns with regard to the necessity of the implementation of CSR by a particular organization is the impact of a particular company’s decisions and actions within the society together with their responsibility in the aforementioned. As such this means that when aligning certain organizational goals or projects, it would be better if organizations will evaluate first their actions and make sure that they are in accordance to the welfare of the greater good (Parsons, 1954). As such, the impact of an organization’s decision within the society is very vital in CSR. It should be emphasized as well that an organization’s duty should span more than the economic and legal aspects but also assume the good of the majority. Archie Carroll said that an organization’s social responsibility is something that includes the interplay of four important factors. These are economic performance, adherence with the law, ethical responsibility, good corporate citizenship, and improving the society’s quality of life (Carrol and Buchholtz, 2003). However despite companies’ claim for CSR implementation, a significant number of evidence tells that every year, there are numerous companies that are charged for violating environmental laws (Kassinis and Panayiotou, 2006, p. 68). Problems The success of a company’s CSR and the its effect on the company’s image has been viewed by a number of studies to be directly correlated on the role of the Chief Executive Officer (CEO) (PR News, 2007). It has been said by Kassinis and Panayiotou (2006) that the role of the CEO is very vital since they are the ones who are primarily responsible for the board’s decision-management functions and the even the extent of corporate wrongdoing. The interpretation of the CEO in terms of various environmental issues that could have affect their firms and its choice of environmental strategies have also a significant implication on the overall image and performance of a particular company. Studies such as those conducted by PR News Wire in 2008 claimed that to belong to Fortune’s World’s Most Admired Companies, the CEO’s role together with his or her capacity to create a strategy or hire specific experts who can effectively handle CSR concerns, such as hiring a competitive Chief Communications Officer (CCO,) is very vital. Companies which belong to Fortune’s annual awards are often evaluated based on their reputation. According to PR News in 2007, it is often the case that CEOs are the ones who are held accountable in terms of the failure to protect the company image in whenever a crisis arises. The study of PR News revealed that in out of 950 global business executives in 11 countries, 68% of the results attributed unethical behavior to the CEO, and 60% cited environmental violations and product recalls to the CEO as well. The influence of the perceptions of various stakeholders, regulators, communities and employees has been viewed by Kassinis and Panayiotou (2006) as critical to the welfare of the firm as they are centrally involved in enforcing the laws and other policies that companies must adhere to. Figure 1: Relationship Between CSR and Stakeholders Source: Tokoro (2007) The figure above shows the direct relationship of stakeholders to CSR in terms of the restrictions that they impose, the resource deals that they pass and the overall value creation of the organization. Gap in Research Even if the claim on the role of CEOs in terms of dealing with issues of CSR and company reputation, other studies suggests that CSR strategies and policies are instead delegated to the shareholders (Kassinis and Panayiotou, 2006, p. 67). It is often the case that the demands of the shareholders are oftentimes in conflict with the interest of customers, suppliers, governments, unions, competitors, local communities, and the general public (Sims, 2003, p. 40). The table below shows an overview of perceptions of Table 1: Stakeholders View of Corporate Responsibility Stakeholders Nature of Stakeholder Claim Shareholders Participation in distribution of profits, additional stock offerings, assets on liquidation; vote of stock; inspection of company books; transfer of stock; election of board of directors; and such additional rights as have been established in the contract with the corporation. Employees Economic, social, and psychological satisfaction in the place of employment. Freedom from arbitrary and capricious behavior on the part of company officials. Share in fringe benefits, freedom to join union and participate in collective bargaining, individual freedom in offering up their services through an employment contract. Adequate working conditions. Customers Service provided with the product; technical data to use the product; suitable warranties; spare parts to support the product during use; R&D leading to product improvement; facilitation of credit. Creditors Legal proportion of interest payments due and return of principal from the investment. Security of pledged assets; relative priority in event of liquidation. Management and owner prerogatives if certain conditions exist with the company (such as default of interest payments). Suppliers Continuing source of business; timely consummation of trade credit obligations; professional relationship in contracting for, purchasing, and receiving goods and services. Unions Recognition as the negotiating agent for employees. Opportunity to perpetuate the union as a participant in the business organization. Competitors Observation of the norms of competitive conduct established by society and the industry. Business statesmanship on the part of peers. Governments Taxes (income, property, and so on); adherence to the letter and intent of public policy dealing with the requirements of fair and free competition; discharge of legal obligations of businesspeople (and business organizations); adherence to antitrust laws. Local communities Place of productive and healthful environment in the community. Participation of company officials in community affairs, provision of regular employment, fair play, reasonable portion of purchases made in the local community, interest in and support of local government, support of cultural and charitable projects. The general public Participation in and contribution to society as a whole; creative communications between governmental and business units designed for reciprocal understanding; assumption of fair proportion of the burden of government and society. Fair price for products and advancement of the state-of-the-art technology that the product line involves. Source: Sims, 2003, p. 41 For instance, consumers expect that the company should be able to carry out their business in a responsible manner; on the other hand, stakeholders expect that their investments would be returned. In other instances, customers are looking forward a return on what they paid for, while suppliers look for dependable buyers. The government wanted companies to follow legislations, while unions seek benefits for their members. The competitors, expected companies to do their business in a fair manner and local communities wanted the aforementioned to be responsible citizens. Finally, the general public expects organizations to improve the over all quality of human life, while shareholders might view this proposition as utopian (Sims, 2003). The figure below shows the dynamics of stakeholder interactions. Figure 2: Value Creation Through Dialogue with Stakeholders Source: Tokoro (2007) As such, it is in this respect that it could be said that CEOs and a particular company’s responsiveness to the demands of CSR and eventually creating a strong image is something could not be the sole determining factor for a successful CSR. Instead, the question of whether CEOs are only implementing the demands of the company’s stakeholders, or the CEOs only attending to consumer, suppliers, government, community and general public demand should also be taken into close consideration. Deficiency As most researches often attribute the success or failure of a CSR strategy to the CEO, the role and influence of other stakeholders in the organization are not often viewed as significant variables worthy of consideration. Only most recent researches are significantly attributing stakeholder roles in terms of its relationship to CSR. Albeit, based from the researcher’s survey of various secondary data, there are hardly any robust literatures stating the influence of stakeholders to the CEO and eventually the latter’s decision on how to implement its CSR program. Purpose The study is vital in order to not only contribute to the existing studies on the role of CEOs and a successful CSR program; but also to further strengthen the claim on the relationship of CSR and a favorable company image. More importantly, subtle factors that might have influenced CEO decisions, strategies and policies such as those coming from company stakeholders will be taken into close consideration and in addition, will be taken as important variables for the research. Although studies on the direct relationship of company stakeholders and CSR and presented by various researches, the role of the stakeholders in terms of influencing the CEO in its CSR decisions are seldom taken into consideration. As such it is with this respect that the research seeks to significantly contribute to the scholarly studies devoted in order to analyze such dynamics. Research Questions Main Question For the purpose of this research, the study wanted to know: What is the role of the CEO in terms of promoting the Corporate Social Responsibility (CSR) programs of their organization and its relation to building a favorable image? Subquestions Specifically, the research wanted to know: 1. What is the relationship between a successful CSR program and the role of the CEO? 2. What is the relationship between a successful CSR program and a favorable brand image? 3. What is the role of the following in terms of influencing the CSR strategies of a particular organization: a. Shareholders b. Consumers c. Suppliers d. General Public 4. How did company shareholders, consumers, suppliers and the general public influence the strategy of the CEO in terms of implementing its CSR program? Methodology Research Tradition For the purpose of this research, the study will be employing both quantitative and qualitative research methods. Â  It is often the case that quantitative research employs the method that is based on testing of theories. It uses measurement of numbers, and statistical analysis to perform its studies. The idea behind quantitative research is often to ascertain that a generalized theory or the prediction of a theory will be confirmed by the use of numbers. The aforementioned normally starts with a research question or a hypothesis in addition to other theories that are needed to be tested. The approach of quantitative research includes the use of formal and generally recognized instruments (O’brien 1998). In addition to this, the quantitative tradition of research focuses on conducting experiments with an underlying expectation that a consensus would be arrived at. This method usually aims to arrive at a predictable generalization, and a causal explanation. Quantitative research can create a controlled environment in order to attain inductive analysis. The goal of this research tradition is to establish a consensus by reducing data to numerical indications, hence finally identifying if certain generalizations are valid or invalid (O’brien 1998). In this research method it is very relevant that the researcher must maintain its independence from the research object; and consequently, the research outcome is expected to be not value affected (O’brien 1998). The quantitative methodology also tests cause and effect by using deductive logic. When done correctly a quantitative research should be able to predict, and explain the theory in question (O’brien 1998). On the other hand, the Qualitative research focuses primarily on words rather than numbers. The main research instrument for such a type of tradition is the process of involvement of the researcher to the people whom he or she studies (Dyamon and Holloway, 2002). In relation with this, the viewpoints of the participants are also taken into much account. The Qualitative research tradition focuses on small-scale studies wherein deep explorations are being conducted in order to provide a detailed and holistic description and explanation of a specific subject matter. Rather than focusing on a single or two isolated variables, the aforementioned takes into account interconnected activities, experiences, beliefs and values of people, hence adopting a multiple dimension for study. This tradition of research is also flexible in a sense that certain factors are being explored due to not necessarily adhering to a strict method of data gathering. It also captures certain processes wherein changes in sequence of events, behaviors and transformation among cultures are closely taken into consideration. More importantly, a qualitative research is normally carried out in venues that are within a respondent’s natural environment such as schools, offices, homes, etc. This allowed participants to be more at ease and be able to express their ideas freely (Dyamon and Holloway, 2002). Data Gathering The data gathering will consist of secondary and primary data collections. Ghauri, Gronhaug and Kristianslund (1995) emphasized the importance of secondary data collection most especially through desk or library research. Secondary data collection normally includes data that were collected by another researcher or writer. It is often the case that they are lifted from books of recent publications, journals, magazines, newspapers and even trusted websites such as those of private organizations, non-government organizations, government organizations and the likes. The review of related literature will provide a scholarly perspective on the subject matter and at the same time made the researcher aware of both previous and contemporary research on the subject matter. For the purpose of this research, the author will be using scholarly journals and articles, books and magazines specifically focusing on the oil and gas industry; and freight industry in the Middle East, most specifically Turkey. The scholarly literatures will be primarily taken from EBSCO Host, JSTOR and Questia Media America, an exclusive on-line library. For the primary data collection for quantitative data, the study will be conducting surveys among consumers, suppliers and general public using questions of ordinal measurement using Likert scales for General Electric. Surveys include the process of using questionnaires with the aim of making an estimation of the perceptions of the subjects of the study. Surveys are considered advantageous because it could be used to study a huge number of subjects (Ghauri, Gronhaug and Kristianslund, 1995). On the other hand, interviews will be conducted among selected GE shareholders regarding their perception on the role of the CEO and implementation of the company’s CSR. Data Gathering Methods and their Justification For the purpose of this research, the researcher will be using self-administered questionnaires. Self-administered questionnaires often times offer a higher response rate and are also relatively cost effective (Ghauri, Gronhaug and Kristianslund, 1995). Foremost of its advantage rests on the notion that the process of data gathering could be more personal and also the researcher will be able to clarify certain notions that could be unclear in the survey form. However, one distinct disadvantage of such a method is the difficulty of administrating the survey to multiple respondents all at the same time. In addition, the self-administered data gathering could be very time consuming as well. The research will also be conducting an interview in order to collect the qualitative data necessary for the research. Interviews are very relevant most specially in getting data that could be a rich source of information that surveys could not provide (Ghauri, Gronhaug and Kristianslund, 1995). For the purpose of interviewing, various stakeholders from General Electric Corporation will be asked with regard to their perceptions of how GE should be employing its CSR, and their perceptions on the role of the CEO in terms of effectively implementing its CSR and the company’s image. Questionnaire Design The questionnaire design for the survey will be made in a detailed, precise and logical construction of close-ended questions. In addition with this, the questions will also be made in accordance with the research question and the objectives of the research (Oppenheim, 1992). The questions will be formulated using an ordinal scale and will be close-ended in nature. Such is relevant so that respondents would only have to encircle or check the designated number of their corresponding responses (Oppenhein, 1992). In addition to this, close-ended questions are very easy to answer and could enable the researcher create a summated value that could be use for data analysis. The questions that will be used in the interview will be tailored in such a manner that would directly answer concerns that are in accordance of the objectives of the study. The questions for the shareholders will be specifically created in a manner where there will be an open flow of information and exchange of ideas. The details on how consumers, suppliers and general public wanted the company to act together with its policies and possible ethical practices will be included in the survey. In this respect, questions will be formulated with a closed-ended nature. Sampling For the purpose of this research, the researcher will conduct a survey based on simple random sampling (SRS) which will include randomly choosing participants coming from consumers, suppliers and general public. On the other hand, the research will be employing purposive sampling methods in terms of choosing the stakeholders of General Electric who can participate in the study. Target Population According to Ghauri, Gronhaug and Kristianslund (1995) research should cater to a target population that has all the necessary information for the research such as sampling elements, sampling units, and area of coverage. For the purpose of this study, the author is trying to identify the role of consumers, suppliers and the general public. As such, the study will be asking 120 respondents to participate in the survey of which will primarily come from consumers and suppliers of General Electric as well as the general public who are concerned with General Electric and its operations. Reliability and Validity The study’s reliability and validity go hand in hand as patterns of measurement are both dependent on the aforementioned (Zikmund, 1994). Reliability primarily focuses on the internal consistency and the repeatability of the variables within the research. On the other hand, validity centers on the correctness and appropriateness of the question that one intends to measure (Ghauri, Gronhaug and Kristianslund, 1995). According to Chisnall (1997), validity is generally considered and established through the relationship of the instrument to the content, criterion or construct that it attempts to measure. A lack of validity can lead to incorrect conclusion. In order to make sure that the instrument that will be used are reliable and valid, the researcher will assure that such is patterned based on the objectives of the study, the secondary data and also on the feedback that was given based on the pilot study that will be conducted. Analysis of Data Data information gathered from the surveys and interviews and secondary data from the other studies found will be used for the analysis that would answer the research question. Charts and comparisons of data will be used as analysis tools. Statistics used will be based on the survey results from the questionnaire made by the researcher. Statistical Products and Service Solutions (SPSS) will also be used to determine the stand of the respondents regarding a particular question formulated in the survey (Griego and Morgan, 2000, p. 2). References Carroll A. and Buchholtz A.K., (2003). Business and Society: Ethics and Stakeholder Management, 5th ed. Mason, O.: South-Western. Chisnall P. M., (1997). Marketing Research, 5ed., Berkshire: McGraw-Hill. Woodruff H. (1995), Services Marketing. London: Pitman Publishing Daymon C. and Holloway I., (2002). Qualitative Research Methods in Public Relations and Marketing Communications. London: Routledge. Ghauri, P., Gronhaug, K. and Kristianslund, I., (1995). Research Methods In Business Studies: A Practical Guide. Great Britain: Prentice Hall. Griego O. and Morgan G. (2000). SPSS for Windows: An Introduction to Use and Interpretation in Research. Mahwah, NJ: Lawrence Erlbaum Associates. Kassinis G. and Panayiotou, A. (2006). Perceptions Matter: CEO Perceptions and Firm Environmental Performance. The Journal of Corporate Citizenship, (23), p. 67. Mohr L.A. and Webb D. J., (2001). Do Consumers Expect Companies to Be Socially Responsible? the Impact of Corporate Social Responsibility on Buying Behavior. Journal of Consumer Affairs. (35) (1). O’Brien, Gerard J. (1998) The Role of Implementation in Connectionist Explanation, Psychology, (9) 6, p.3. Oppenhein, A. N, (1992). Questionnaire Design Interviewing and Attitude Measurement. London: Pinter. Parsons, Talcott (1954). Essays in Sociological Theory. Revised Edition. New York: Free Press. PR News Wire (2008). Corporate Communications Officers in World’s Most Admired Companies Have Longer Tenures, Fewer Rivals and Report to the CEO; – New Study Underscores Critical and Evolving Role of the CCO -; – Forecasts CCOs Shifting Focus To Reputation, Social Responsibility and Social Media in 2008. Accessed in the PR News Wire Database. PR News (2007). Quick Study: CEOs Bear Responsibility; Customer Relations Is Dysfunctional; Social Media Invades. PR News. Potomac, (63), 9, p. 1 PR News. (2006). Changing Face Of CSR: New Trends Redefine Doing Well By Doing Good. PR News. Potomac, (62) 42, p. 1 Sims, R., (2003). Ethics and Corporate Social Responsibility: Why Giants Fall. Westport, CT: Praeger. Tokoro N (2007). Stakeholders and Corporate Social Responsibility (CSR): A New Perspective on the Structure of Relationships. Asian Business & Management, 6 (2), pp.143-162. Watts P. and Holme R. (1999). Meeting Changing Expectations: Corporate Social Responsibility Available: http://www.wbcsd.org/publications/csrpub.htm [accessed 5June 2008]. Zikmund, G. W. (1994). Exploring Marketing Research. Dryden.

Sunday, November 10, 2019

Nida and Taber: Formal Correspondence and Dynamic Equivalence

Nida and Taber: Formal correspondence and dynamic equivalence Nida argued that there are two different types of equivalence, namely formal equivalence — which in the second edition by Nida and Taber (1982) is referred to as formal correspondence —and dynamic equivalence. Formal correspondence ‘focuses attention on the message itself,in both form and content', unlike dynamic equivalence which is based upon ‘the principle of equivalent effect' (1964:159). In the second edition (1982) or their work, the two theorists provide a more detailed explanation of each type of equivalence.Formal correspondence consists of a TL item which represents the closest equivalent of a SLword or phrase. Nida and Taber make it clear that there are not always formal equivalents between language pairs. They therefore suggest that these formal equivalents should be usedwherever possible if the translation aims at achieving formal rather than dynamic equivalence. The use of formal equ ivalents might at times have serious implications in the TT since thetranslation will not be easily understood by the target audience (Fawcett, 1997).Nida andTaber themselves assert that ‘Typically, formal correspondence distorts the grammatical andstylistic patterns of the receptor language, and hence distorts the message, so as to cause thereceptor to misunderstand or to labor unduly hard' (ibid. :201). Dynamic equivalence is defined as a translation principle according to which a translator seeks to translate the meaning of the original in such a way that the TL wording will trigger the same impact on the TC audience as the original wording did upon the ST audience.Theyargue that ‘Frequently, the form of the original text is changed; but as long as the changefollows the rules of back transformation in the source language, of contextual consistency inthe transfer, and of transformation in the receptor language, the message is preserved and thetranslation is faithful' ( Nida and Taber, 1982:200). One can easily see that Nida is in favour of the application of dynamic equivalence, as a moreeffective translation procedure. This is perfectly understandable if we take into account thecontext of the situation in which Nida was dealing with the translation phenomenon, that is tosay, his translation of the Bible.Thus, the product of the translation process, that is the text inthe TL, must have the same impact on the different readers it was addressing. Only in Nidaand Taber's edition is it clearly stated that ‘dynamic equivalence in translation is far more thanmere correct communication of information' (ibid:25). Despite using a linguistic approach to translation, Nida is much more interested in themessage of the text or, in other words, in its semantic quality. He therefore strives to makesure that this message remains clear in the target text.

Thursday, November 7, 2019

Pressure Definition and Examples (Science)

Pressure Definition and Examples (Science) Pressure is defined as a measure of the force applied over a unit area. Pressure is often expressed in units of Pascals (Pa), newtons per square meter (N/m2 or kg/m ·s2), or pounds per square inch. Other units include the atmosphere (atm), torr, bar, and meters sea water (msw). In equations, pressure is denoted by the capital letter P or the lowercase letter p. Pressure is a derived unit, generally expressed according to the units of the equation: P F / A where P is pressure, F is force, and A is area Pressure is a scalar quantity. meaning it has a magnitude, but not a direction. This may seem confusing since its usually obvious the force has direction. It may help to consider pressure of a gas in a balloon. There is no obvious direction of the movement of particles in a gas. In fact, they move in all directions such that that the net effect appears random. If a gas is enclosed in a balloon, pressure is detected as some of the molecules collide with the surface of the balloon. No matter where on the surface you measure the pressure, it will be the same. Usually, pressure is a positive value. However, negative pressure is possible. Simple Example of Pressure A simple example of pressure may be seen by holding a knife to a piece of fruit. If you hold the flat part of the knife against the fruit, it wont cut the surface. The force is spread out of a large area (low pressure). If you turn the blade so the cutting edge is pressed into the fruit, the same force is applied over a much smaller surface area (vastly increased pressure), so the surface cuts easily.

Tuesday, November 5, 2019

Definition of Collective Noun

Definition of Collective Noun Definition: A singular noun that stands for a group of things or beings. In both English and Spanish, collective nouns are commonly used when referring to groups of animals, such as a flock of sheep (un rebaà ±o de ovejas) and a school of fish (un banco de peces). But they are also used in many other contexts as well. It is common to follow a collective noun with the preposition of (de in Spanish) and a plural noun, as in the two examples above, but it is not necessary, especially when the meaning is clear from the context. In standard English, collective nouns, when the subject of a sentence, are typically used with a singular verb: The class of students studies hard. In Spanish, a verb that immediately follows a collective noun is singular: La gente tiene mucho dinero. (The people have a lot of money. Note that this is an example of a Spanish singular noun that normally requires a plural translation in English.) But when there is a plural noun between the collective noun and verb, either a singular or plural verb can be used in everyday speech and writing, with the plural verb probably being more common. Thus you might hear both La bandada de pjaros se acercà ³ (The flock of birds approached, singular verb) and La bandada de pjaros se acercarà ³n (The flock of birds approached, plural verb), with no appreciable difference in meaning. Also known as: Nombre colectivo in Spanish. Examples: group of people (grupo de personas), team (equipo), a score of years (una veintena de aà ±os), den of lions (guarida de leones)

Sunday, November 3, 2019

Genetically Modified Foods Research Paper Example | Topics and Well Written Essays - 4750 words

Genetically Modified Foods - Research Paper Example h, environmental and genetic effects especially among long-term consumers. I. Introduction This paper highlighted some of the major effects that have been identified from the use of genetically modified foods such as roundup soybean, BT cotton among other animal feeds II. ... On this premise, these groups have been at the forefront of resisting any move by the government and regulatory bodies to legalize the use of genetically modified foods III. Methodology To provide a critical evaluation of the topic, different case studies have been highlighted to demonstrate the studied effects of genetically modified foods The Pustzai case study demonstrated how use of genetically modified potatoes increases the development of cancer cells in the body Monsanto developed soybean has been associated with a number of allergic reactions due to the nature of the proteins that results into immunoglobulin E initiated reactions The case study on the presence of gene transfer between genetically modified organisms and gut microorganisms has also been associated with the development of antibiotic resistance IV. Results From the case studies presented and the literature reviews done on this topic, the use of genetically modified foods have wide range impacts on the health of t he consumers and on the environment However, a number of positive attributes have also been identified through scientific research that makes the technology worth trying and doing more studies on V. Conclusions Genetically modified foods hold a great potential in the elimination of the current food crisis in the country However, the use of this technology must be strictly regulated and all safety issues taken care of to eliminate all the health concerns raised by different research findings The technology also presents significant implications on the environment which must be effectively handled and all GMFs evaluated to provide the link between their effects on the environment Abstract The current surge in the world population has resulted into

Thursday, October 31, 2019

Mass Culture Essay Example | Topics and Well Written Essays - 1000 words

Mass Culture - Essay Example The distinction between 'serious' and 'popular' music was tackled by Adorno. Serious music is perceived as refined music compared to popular music. Serious music is regarded as highbrow as distinct from popular music which is considered lowbrow. (Witney, 2002). However, Adorno rejects these categories as a basis for making a distinction between serious and popular music. Adorno stressed that the works of early Viennese classicism were rhythmically simpler than the common arrangements of jazz. He further pointed out that based on melody, the wide intervals of â€Å"Deep Purple' and 'Sunrise Serenade' makes these much more difficult to emulate compared to Haydn. In particular, he explained that the supply of chords of the classics is limited compared to a modern composer who culls from Debussy, Ravel and later sources' (Adorno 1990:305). The rallying point of Adorno was the question of whether culture validated the experience of the individual or whether culture had eclipsed it. (Ridlesss, 1984). According to Adorno and Horkheimer, under monopoly, all mass culture is identical. Movies and radio are not art but businesses made into an ideology to reinforce the rubbish they produce. These businesses refer to themselves as industries. Some persons explain the culture industry in technological terms. They state that reproduction processes are necessary that would require similar needs in many places to be satisfied with identical goods. Adorno and Horkheimer stipulate that the standards were based on consumers’ needs. ' needs. The basis on which technology acquires power over society is the power of those whose economic hold over society is at its greatest. A technological rationale is the aim of domination itself. It is the coercive nature of society alienated from itself. The outcome is that the technology of the culture industry resulted in standardization and mass production. (Adorno and Horkheimer, 1993). Moreover, Adorno and Horkheimer states that the man with leisure has to accept everything that the culture manufacturers offer him. The industry robs the individual of his function since the industry does the schematizing and classification for him. (Adorno and Horkheimer, 1993). Adorno and Horkheimer stated that style is significant in every work of art. The artistic expression is imbedded in the style or into the language of music, painting and words. The promise a work of art holds depends on how it will create truth by lending new shape to the conventional social forms. The fulfillment of art lies in their aesthetic derivatives. (Adorno and Horkheimer, 1993). The culture industry is basically a spectacle which is illusory. In the face of the person who isstimulated by all those brilliant names and images there is an ode to the depressing everyday world it sought to escape. The culture industry is essentially pornographic and prudish. Love is further downgraded to romance. After the descent, license becomes a specialty, it is knows as "daring. The stronger the positions of the culture industry become, the more it can handle consumers' needs by manufacturing them, manipulating them, disciplining them, and even by withdrawing amusement from them. (Adorno and Horkheimer, 1993). In the culture industry, the individual is an illusion due to the standardization of the means of production. The reactions of human beings have been reified that the idea of anything specific to themselves shows as an abstract notion. The emphasis is on bodily perfections devoid of distinction. The triumph of advertising in the culture industry is that consumers feel compelled to buy and use its products even though they see through them. (Adorno and Horkheimer, 1993). Stuart Hall's encoding and decoding diagram is closely related to the works of Eco, Adorno and Horkheimer. Hall showed that production practices in television translate into a message, a sign-vehicle which is organized by means of a set of codes

Tuesday, October 29, 2019

Higher education Essay Example | Topics and Well Written Essays - 750 words - 2

Higher education - Essay Example I agree that too many people are participating in colleges. There are several opportunities apart from going to college, and they are all viable. There are so many people going to college, and the most interesting thing is that there is a high rate of drop out compared to those graduating. The graduation rate is low as described by Murray in his article. It is evidential that there are six months certificates, which are flexible as compared to four years, stay in college. In addition, most of the students spend up to six years in college; they could have invested the time in more viable ventures. Not all people that go to the college become successful. At the same time, too many people are joining the colleges leading the current education system into shamble (Murray 225). According to statistics, from the financial institutions, the competence of the financial students is wanting. Most of the people have tried to be fit and conform to the social norms of the society. No one is bound to fit into the social norm of the society, in fact, they must use creative and critical thinking does decide if to join the college or to become an electrician. The fact that too many people are going to college does not affect or influence an individual’s decision of joining the college. Joining the college must not me a communal decision but a personal decision (Murray 230). It is important to note that, not everyone who can make it through to college. Most of the skills must be learned in the alimentary and middle school. Murray describes the education system as a failing strategy. Most of the people in the society believe that everyone in the society must have a bachelor’s degree to be considered in the job market. People must do what they are good at and not what the society tells them to do. Money is not the reason for joining the college but getting a

Sunday, October 27, 2019

The Definition of a Trademark and Goodwill

The Definition of a Trademark and Goodwill INTRODUCTION Definition of trademark Any company has the right to take legal action if enough evidence is provided to the court. The company that feels infringed can take legal action supported by the principles of intellectual property rights. Company X has the rights to take legal action against company Y on the basis of fundamental principles under intellectual property rights. Company X is a manufacturer of cool soft for men under the trade mark as cool soft as the first company to register under such a distinctive name. Company Y also starts to manufacture real soft for men under the trade mark real soft after company X is already trading. Trade mark by Yu,(2007), is defined as any word, name, symbol or device or any combination thereof used by a person to identify and distinguish his or her goods from these manufactured or sold by others and to indicate the source of the goods. In the case of laximikant Patel vs Chetan bhat shah, it was held that the trade the definition of trade mark is very wide and means a mark capable of being represented graphically and which is capable of distinguish the goods and services of one person from those of others. In this case company X has come up with a distinctive name as it trademark as the source to all consumers or as a source of such a product. Company X coming up with a name trade mark that is totally different from any other company. Furthermore, what is necessary is the connection between the mark used in relation to the goods and the person claiming a right to use the same. Recently in the case of Jaleel Associates vs Hotel sugar, it was held that if a name used in relation to goods or services for the purpose of indicating a course of trade between goods and services and some person having the right to use such name whether with or without any indication of the identity of that person such name is a trademark. In this case, company X under the trademark cool soft is able to portray a certain that of trade and under such a trade, people are able to identify the trade or goods or services that are being provided and this becomes a trademark. On the other hand company Y does not come up with something different but follow in the same trade as company X which has already have the trade mark because of being able to make easy identification to customers on goods or services being provided in that particular market. In addition, company X has also registered the trade mark cool soft. Under the Trade Mark Act section 14(1) provides that a mark will only be registered as a trade mark if it contains or consists of a word or words having no direct reference to the character or quality of the goods and not geographical name or surname. In this case company Y’s trade mark real soft has a direct reference to the trade mark of company X which is prohibited under the Trade Mark Act. Goodwill The goodwill of company X is portrayed were the cool soft has been marketed over a period of time, whilst company Y has just started manufacturing. Goodwill is ability to attract customers and potential customers to do business with the owner. Company X has developed goodwill for a long period of time. Customers have been buying their products, and this has made the company to amass for revenue, maintaining a bigger market share and brand loyalty. Unlike company Y who are just new to the business and has not been tested in the industry for a longer period. In the case of Hotel Capriani vs Cipriani (Grosvenor street) 2010, it was held that the claimant succeeded in both action sued which were trademark infringement and passing off. Company X has the right to take such legal actions. The aspect of marketing the product for a long period of time has made company X to be an established company, trusted by many people and therefore the sufficient enough to take legal action. In the case of Jules Rimet vs the football Association, it was held that after considering the claimant’s evidence which included references to the mascot in the press from time to time concluded that there was sufficient residual goodwill for action of passing of. Apart from this, in the case of Reckitt and Coleman products Ltd vs Borden Inc, it was held that the existence of the claimant’s extensive and exclusive goodwill built over the years, a misrepresentation as to the goods or services offered by the defendant and damage to the claimant’s goodwill as a result of the defendant’s misrepresentation amounted to passing off. Company X has built a reputation over the years and company Y by producing a product similar has somehow destabilize the sales, customers and market share of company X which in the case above amounts to passing off. Passing off is an attempt by one trader taking advantage of the goodwill developed by another to the detriment of the trader. Company X has marketed over a period of time and company Y has just started manufacturing similar products like the ones that company X is manufacturing. In a similar case Erven Warnink Bv vs J Townsend Sons Ltd (1979), it was held that not only damage due to lost sales but damage to reputation by being associated with inferior product amounted to passing off. Townsend was liable for passing off their goods as those of Warnink and the court applied the test for passing off which includes and any situation where misrepresentation is likely to injure the claimant’s goodwill. There was no trademark infringement but passing off. In order for one to claim passing off, there must be elements of the following aspects: There must be a goodwill or reputation attached to the goods or services of the claimant. In this case company X has marketed its product over a long period of time than company Y which has just started marketing same products. By marketing for a long period of time, company X has built a good relationship with customers. Sales have dropped due to company Y producing the same kind of product thus driving away customers to buy the other product and reducing the profitability of company X. This gives the right for company X to take legal action against company Y as this amounts to passing off. In the case of Buckley LJ H P Bulmer Limited vs Bollinger SA (1978), the court held that a man who engages in commercial activities may acquire a valuable reputation in respects of the goods in which he deals, or of the services which he performs or his business as an entity. The law regards such a reputation as an incorporeal piece of property, the integrity of which the owner is entitled to protect. So in this case, company X has built a reputation by marketing for a long period of time and by such the company’s image, property and reputation are entitled to be protected. For passing of to be established there must be an element of misrepresentation. This element of misrepresentation is shown by company Y when manufacturing the products with similar packaging in white, dark blue and green colors as the ones that company X has manufactured for a long period of time. Misrepresentation is a false description made consciously or unconsciously through the use of a mark, trade name or get-up (brand name, trade description, individual features of labelling or packaging) with which the goods of the claimant are associated and which is likely to mislead the sensible members of the public. 3.0 Misrepresentation In the case of Arsenal Football Club Plc vs Reed (2001), it was held that the disclaimer was sufficient enough to prevent misrepresentation which is a necessary ingredient for passing off. The customers had not been deceived into buying and there was no real likelihood of confusion. But in this case company Y has labelled its product similarly to the ones of company X thus creating confusion as customers would not be able to differentiate from the original product hence deceiving customers. The deception as a result of a misrepresentation is an essential ingredient for a claim in passing off. In the case of BP Amoco Plc vs John Kelly Ltd (2005), it was held that deception or its likelihood lies at the heart of the tort of passing off. If the customer can see sufficiently clearly when he gets close to the station that the product sold is not that of Bp, he does not buy the petrol under the mistaken impression that he is getting Bp petrol. But in this case it is hard for a customer to clearly see the difference as the packaging of company X is white, dark blue and green, similarly to the one that company Y has started manufacturing. The packaging looks the same and this causes deception as company Y would be selling its product to customers who might buy on the essence that the product they are buying is for company X which has been manufacturing the product for a long period of time. By doing so company Y is deceiving customers into buying a product which is not the actual known product in the market which is manufactured by company X. This still amounts to passing off as company X is entitled to take legal actions under such circumstances. In the case of Combee international v Scholl (1975), the plaintiff manufactured insoles called odox heaters which contained activated charcoal. The defendant who was a well-known manufacturer of footwear also produced odox heaters. These were packaged in the same way. It was held that an injunction was granted on the basis that there was misrepresentation as the origin of the defendant’s product which was inferior. So in the same way company X can take legal actions against company Y because company Y is packing in the same way as the product of company Y is sold. Furthermore in the case of Wilkinson Sword Ltd vs Cripps Lee, the court held that the plaintiff had indeed have a reasonable cause of action. Meaning company X has the right to take legal actions. Damage to good wil Damage to good will would be a loss of reputation or control over reputation, exposure to litigation or erosion of the mark. Company Y has just started making similar goods as the ones made by company X. This has resulted in some of the customers buying from company Y thus reducing the gross profit for company X because the two companies share customers. In the case of Annabel’s (Berkley Square Ltd vs G Shock (Annabel’s Escort Agency), 1972, it was held that there a was sufficient association between what the public would consider the field of activity in which both business conducted