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Tuesday, August 25, 2020
Violent Toys and Children Essays
Brutal Toys and Children Essays Brutal Toys and Children Essay Brutal Toys and Children Essay From larning toys to smaller than usual automobiles. toys have ever been an effect on kids. Small children experience difficulty isolating realities from phantasy. Kids learn through show. what's more, they learn by outline. It is through creative dramatization that the child starts to larn a portion of the capacities and practices of society. Figuring out how to work together. arrange. take curves and show by the guidelines are for the most part of import achievements learned through dramatization. The achievement larning technique through show and games is applied in Montessori kindergartens which have gone out to effective strategy for learning all around the universe. Youthful male childs and misss have ever admired their Barbies or developed in invigoration when viewing their Hot Wheelz fly around the way trying to escape the jaws of a shark. Huge numbers of these toys are get bringing down to create to be increasingly reasonable, for example, nerf firearms or ground powers figures. With advancements in designing. an expanding entirety kids are get bringing down to play on their tablet or other computerized gadget rather than playing with physical toys. Vicious toys werenââ¬â¢t as open to kids a couple of mature ages back. what's more, since. kids have demonstrated an expansion in power of ages 10 and up. It is of import that vicious toys are checked in light of the fact that they are simple open. are financed by the ground powers and is going logically well known in computer games yet these issues can be simple forestalled by guardians. The absolute most mainstream toys as of late have been of toy weapons or fierce statuettes which populate the racks at toy shops. Brutal toys are in an extensiveness and are simple available to kids. The M2 Research organization did a study which indicated that 91 % of childs between the ages of 8-11 show the well known shoot-them-up war game. Honorable obligation . This game is made for a more seasoned crowd and has an ESRB assessment of M for Mature. It is appraised M in light of violence. exceptional power. solid phonetic correspondence which is non something a 8 twelvemonth old ought to be presented to. Many toy shops presently place their vicious focuses on the primary rack in forepart of the gateway on account of their achievement in the market. Brutal toys can be bought in numerous shops around a city. counting nearby dollar shops. Games like Call of Duty are in any event, being sold at Toys Rââ¬â¢ Us establishments. in spite of their Mature assessment. It is non hard to see that fierce toy and picture games sell when characters like Master Chief from Microsoftââ¬â¢s effective Halo establishment become the essence of explicit picture game consoles. for example, the XBOX . Youngsters can larn about their development through the toys that they play with. On the off chance that a child was asked what a firearm was. they would have the option to put it from the GI Joe they were playing with. As expressed before. fierce toys are anything but difficult to obtain and would be an overwhelming endeavor for a parent to preclude their child from using them. Fitting to an Article in the New York Times. The U. S. Military and the American Toy industry have a long clasp history of cooperating. The two gatherings profit by the relationship. War toys non just impactsly affect childââ¬â¢s practices yet they help in developing any negative considerations. indeed, even set up certain convictions on their heads that may non be appropriate for them. A few specialists contend that war toys are other than utilized as a purposeful publicity apparatus that depict one gathering as right and ground-breaking while the adversaries to be less ground-breaking and off base. It is parentsââ¬â¢ counsel that is important to keep up their children off from such toys that spread vicious perverted practices in them each piece great as help them escape from the purposeful publicity pit. The relationship is non a manus off. be that as it may, in certainty an exchange. The ground powers does non simply subsidize toy advancement. in any case, it other than builds up its arms and vehicles off toys. For representation. the M-16 rifle is truly based of a product of Mattel. Other helpful focuses incorporate. SuperSoakers ( for fast stacking rifles ) . hypothetical record planes ( recon drones ) . furthermore, computer game bookkeepers ( for automated vehicles ) . By making new military advancements off of toy. the ground powers can create todayââ¬â¢s military staffs as children. More youthful children have grasped electronic toys. thus hold the ground powers. The Institute for Creative Technologies. is an organization made by the ground powers in 1999. It is a participation between the beguilement. computer game and figuring machine logical order businesses and the Army to create arrangement reenactments. These readiness recreations are made to be each piece near world as conceivable by using top notch works of art. reasonable arms and engaging account lines to make a vivid evaluation of world a member encounters. which is a cardinal gross incomes property in the image game market. what's more, basic in a military recreation. The Army currently has its ain game. Americaââ¬â¢s Army. which can be downloaded without charge from its selecting Web webpage. AmericasArmy. com. At the Marine Corps Warfighting Laboratory. a 15-inch unmanned truck called the Dragon Sprinter. is guided by a six-button PC console demonstrated after Sonyââ¬â¢s PlayStation 2 picture game control. Military inside decorators felt sure that warriors would be acquainted with it. what's more, incompletely prepared to use it. The Dragon runner can build up with the use of a bungee rope or just a flip of the arm. like falter planes that a child would play with. In todayââ¬â¢s current society where rough picture games make a major for each centum of the business. numerous children go to their image games than table games or different toys. As past U. S. Representative Joseph Lieberman ( 1998 ) expressed late. these games â⬠¦ are bit of a harmful human advancement of power that is encasing our children. that is helping to desensitize them and film over lines among right and inaccurate. what's more, advancing probably the most defenseless of them to execute viciousness . Indeed. playing rough picture games was involved as a potential contributory factor in schoolyard butchers. explicitly at Columbine High and Westside Middle School in 1999. Regardless of the turning concern. kids despite everything appear to be passing more clasp playing computer games. An ongoing report discharged by the Kaiser Family Foundation ( 1999 ) uncovers that a main part of 2 to 18-year-old children in the U. S. have dish to an image game comfort in their place. Around three-fourths of all children studied have in any event one support. Other than. a third of all children in this age bunch have an image game framework in their ain room. The data from this overview other than demonstrates that 8 to 18-year-old male childs burn through 41 proceedingss per twenty-four hours playing picture games while misss in this age bunch spend just 12 proceedingss. These discoveries propose that numerous children non simply hold dish to put down wager oning frameworks. be that as it may, other than spend probably some clasp each twenty-four hours playing such. A few surveies have analyzed the effect that betting has on individualsââ¬â¢ forceful tendencies. A portion of the exploration led during the 1980s found a connection between game playing and hostility. Computer games during the 1980s did non even contrast with the reasonable picture rounds of today and were considerably less rough. Predictable with this idea. later grounds found by the University of New South Whales proposes a positive connection between playing synergistic fierce media and forceful. also, incline toward vicious betting substance. There is other than a turning natural structure research done by Stoney Brook University that shows a nexus between playing fierce picture games and forceful thoughts. readings. as well as conduct. A similar examination laborers uncovered that playing savage picture games is fundamentally related to forceful conduct. As a result from this exploration. it ecomes of import to investigate simply how much power is in computer games well known with youngster. Despite the fact that the examination shows how negative rough picture games can be on society. their notoriety keeps on expanding. There are more than 40. 000. 000 transcripts of Call of Duty. the most mainstream establishment. in the U. S. completely. Brutality gives a vivid blast that primarily guys are designed to luxuriate and this sells the product. Youngsters are perpetually distinguishing the universe around them and with the impact of brutal toys. it is of import that guardians take a reasonable assault by checking and seting the situations towards power. It will be a hard test to set a terminal to drive in toy and media. what's more, for more noteworthy chances of accomplishment. it is of import that guardians acclimate their childââ¬â¢s positions toward power. Completely cutting of a child from brutal toys and games may reverse discharge as the child may need the taboo. Keeping a weapon does non do all children potential slayers. however, whenever clarified. can rather be utilized for killing firedrakes with their inventiveness. Guardians ought to other than investigate the Entertainment Software Ratings Board ( ESRB ) showed on all computer game spreads. The ESRB illuminates guardians on the substance inside the game. what's more, its age-propriety. Parental controls are other than accessible on all new picture game consoles. Guardians can use these controls to restrict content they do non O.K. of in games and even media that is gushed through the gadgets. Guardians ought to other than limit the utilization of fierce focuses in their family to chop down chances of their child going fixated. It is conceivable that a child turns out to be sincerely attache
Saturday, August 22, 2020
Stakeholder Management and Experience â⬠Free Samples to Students
Question: Examine about the Stakeholder Management and Experience. Answer: Presentation: The exercises introduced in modules 1-4 are exceptionally pertinent to our experience of propelling the gathering evaluation (HR plan). From the Module 4, I had the option to comprehend the stuff to be a successful worldwide undertaking administrator. This was clarified since I became acquainted with that it has gotten an ordinary for us to work with virtual groups. I had the option to comprehend the truth today that even little firms are alright with the virtual groups because of their re-appropriating tasks to source more beneficial financial matters. We had the option to welcome that physical separation is not, at this point an obstruction to working together on account of upgrades in correspondences and innovation. The virtual task supervisors, be that as it may, face come exceptional difficulties. By means of the assessment of the prizes and weights of the virtual groups and how levels of power shift between physical present groups and virtual groups, we ready to completely see how best we could dispatch the gathering evaluation, HT plan. Understanding the difficulties in building the hover of trust around the group particularly when he bunch is scattered geologically stayed relevant as far as we can tell in light of the fact that our work depended on gathering, and subsequently the need to supersede such difficulties. As reflected in Modules 4 and 3, particularly on Human Resource Plan, I comprehended the need to build up an authoritative graph for the task group, a staffing plan and a group building plan. This outline was valuable in guaranteeing that we remained center around our degree to accomplish the ideal objectives. The exercises introduced in this subject on group building and the board are exceptionally pertinent to our expert experience and professions. As obviously shrouded in Module 4, we ready to completely see how to fabricate a virtual group utilizing correspondence and innovation. From here, we got the chance to comprehend the difficulties introduced to virtual groups venture directors and how to viably alleviate them. In doing as such, I had the option to be a cooperative person even despite difficulties. This is appropriate to my expert experience and profession as I generally work in cooperation to accomplish the objective of the association. I had the option to get a handle on the successful procedures for the administration of virtual undertaking groups and adequately apply the techniques that spur geologically scattered and different sorts of virtual task groups. This is helpful as far as I can tell and profession since it is the premise whereupon I will have the option to fit int o any association since I can't work in disengagement. Additionally, I had the option to comprehend the how to create and successful task group and group building plan. This is pertinent to my expert experience and profession since I will have the option to apply this in my working environment to have a compelling group that meets the task inside the cutoff time. The exercise introduced in this subject profoundly apply to my experience of taking a shot at bunch appraisal (HR plan). I had the option to finish directly from the necessities to consummation of the HR plan. I valued the need to function as a group when chip away at the HR plan. Despite the fact that we confronted difficulties as working with various individuals become troublesome, I had the option to apply the educated successful systems to construct a compelling group. This empower me to be capable and now I am ready to work in association as a cooperative person to build up a viable HR plan. In my view, the exercises introduced in this module of partners the executives survive from extraordinary importance to my expert experience and vocation. The achievement of any association depends intently on the way wherein they include and deal with their partners. Therefore in my vocation and expert turn of events, I will have the option to apply the information drawn from this exercise on partner the executives to make a continued serious edge in the association I will be working for. This will cause me to prevail as I will end up being a very much looked for after worker. I will in this way be an upbeat individual as a result of my efficiency and the job I will play in dealing with every partner for the association. This will make the association I work for prevail as every partner, be it, a provider, client or government organizations would need to connect with a moral business. Subsequently I will look to morally deal with our partners for more prominent's benefit of the orga nization.
Tuesday, August 11, 2020
Learning public policy from the stars COLUMBIA UNIVERSITY - SIPA Admissions Blog
Learning public policy from the stars COLUMBIA UNIVERSITY - SIPA Admissions Blog For those of you who are planning a visit to SIPA in the coming weeks (hint, hint, Admitted Students Day), dont be surprised if you see a dignitary, Nobel-Prize winner or presidents daughter walking the same path as you. In fact, dont be surprised if they strike up a conversation with you! These well-known Seeple (and Seeple friends) have a lot of knowledge to share and they arent afraid to impart that knowledge on you during an elevator ride, brown-bag lunch or keynote address. One of our students, Affan Javed, MPA 16, recently had a run-in with former NYC Mayor David N. Dinkins. Since then, he cant seem to stop daydreaming about whom he may see next. [Photo courtesy of Affan Javed] Affan Javed takes a SIPA selfie with former NYC Mayor David N. Dinkins. He served as the 106th Mayor of New York City, from 1990 to 1993. By Affan Javed, MPA 16, Urban Social Policy: One thing I genuinely like about SIPA is that it is full of political celebrities of our times. There are moments when you find yourself discussing your midterm with a person who could one day be the next President of Chile. At other times, youre reimagining New York through the eyes of an ex-Mayor, or youre learning about climate-change negotiations from the very people who are at the forefront of global-policy discussions on it. And then there are the rumors. Rumors that you like to cherish because you never know when SIPA may make them a reality. My personal favorites: will Ahmadinejad teach Politics of Policymaking at SIPA one day, or will SIPA be able to convince President Barack Obama to be a Professor of Policymaking? Or will Amal Clooneys course be cross-listed with SIPA? Its wishful thinking for now, but perhaps one day itll be a reality! Yes, as a student, I am guilty of being star struck. But I assure you I value this not only because of the celebrity factor, but because of the learning experience this kind of exposure helps you get. The amalgamation of theoretical and experiential knowledge is helping me build a skillset that will prepare me for the world I live in. At least thats what I think, and thats my story. Now imagine yourself being here? With your potential and promise, I can only wonder what your story will be Affans right: as a member of the SIPA community, youll have several opportunities to write your own stories and enjoy conversations with some pretty interesting people. And these stories youll shareâ"featuring notable guest lecturers, professional practitioners and visiting professorsâ"will challenge your intellectual growth over the next two years, eventually making you a well-equipped policy maker in the future. In fact, SIPA and Columbia University routinely roll out the red carpet for some pretty notable people. Here are a few upcoming speakers and guests: Tonight, Dr. Mohammad Ashraf Ghani, President of the Islamic Republic of Afghanistan, will be speaking at the World Leaders Forum at Columbia University (the address will be livestreamed here) On April 1, Benjamin Jealous, former president and CEO of the NAACP, will give a talk about technology and its relevance to social policy at SIPA, The Mayor of Los Angeles, Eric Garcetti, SIPA 95, and Mayor of Rio de Janeiro Eduardo Paes will be honored at SIPAs Global Leadership Awards Gala on April 16, Caroline Kennedy, U.S Ambassador to Japan, will be the featured speaker at SIPAs graduation ceremonies this May. As you can tell, SIPA provides you with plenty of opportunities throughout the year to be star struck, as Affan put it. Were more than just a series of lectures in the classroom. Were an experience. Now is the time to say yes to the SIPA experience. So act today and accept your admission offer to SIPA by May 1, 2015 (unless otherwise noted in your admission-offer letter).
Saturday, May 23, 2020
Too Many Unwanted Pregnancies in America - 649 Words
In America there has been an increasingly higher rate of Teen pregnancy and unwanted pregnancy. Due to this abortion has been increasing at an alarming rate as well. For many teenagers who would be unable to afford the proper care for a newborn child it would seem best for them to terminate the pregnancy. However, isnââ¬â¢t murder consider taking the life from another living thing or human being. Many believe it to be a right of Americans and that since the mother would be the one carrying the child in their own body for nine months they should have the final say. This has become highly discussed throughout America and even on a global scale. Abortion is nothing shy of murder and definitely shouldnââ¬â¢t be allowed to anyone let alone to someone under the age of 18. For many the arrival of a new child would one of lifes many joys and pleasure. But for many teenagers they are still children themselves so to have a child raise another child would not make any sense. They are making up the majority of abortion rates and use of the morning after pill. If you factor in the fact they say they were too young to see the mistakes they were making while at the same time they have the right to get abortion something just doesnââ¬â¢t add up. If teens are not being held accountable for their actions then they will simply do it again. I have a first hand knowledge of this my cousin had her first child at 15. She then had two other children and had many abortions within 3 - 5 years. This isShow MoreRelatedCondoms : Preventing Unwanted Pregnancies And Sexually Transmitted Infections969 Words à |à 4 PagesCondoms: Preventing Unwanted Pregnancies and Sexually Transmitted Infections Two women: each with two very different stories. One woman is single and enjoys her independence. She is not promiscuous but she enjoys the company of men from time to time. She doesnââ¬â¢t want to risk her own health, and she doesnââ¬â¢t want to risk the chance of becoming pregnant. She knows that many options exist but isnââ¬â¢t sure which is right for her. Another young woman enjoys her life as a mother of two. She is married andRead MoreAbortion Is A Social Issue1445 Words à |à 6 PagesTexas and Georgia said that the decision to end a pregnancy during the first three months belongs to the woman and her doctor. Not the government. Too many the debate over the concerns of abortion begin with Roe vs Wade, but the controversy has been with us for centuries. Ancient cultures addressed it. Even Plato and Aristotle spoke of terminating pregnancies both for and against depending on the motherââ¬â¢s health and when life begins. In the 1700ââ¬â¢s America under British co mmon law permitted abortion beforeRead MoreShould Abortion Be Legal?1211 Words à |à 5 Pagesan unexpected pregnancy, what would you do about it? For many people out there, abortion would be the most obvious option. The sad thing is there are many other solutions to an unwanted pregnancy besides killing the baby that most people will not consider. Each year there are more and more abortions happening and it is becoming a huge problem. One particular age group that it is very common in is teenagers who are in the church. Abortions in teen pregnancies is just one of the many problems in theRead MoreTeenage Pregnancy Essay1133 Words à |à 5 PagesTeenagers insist on having sex at a very tender age resulting to an increase in pregnancies in some countries, especially in developing countries. However, in the developed countries such as the United States of America, there is a decrease in teenage pregnancies in accordance to the Center for Disease Control and Prevention. However, pare nts are leaving in denial that the teenagers are not having sex (Guilamo-Ramos et al, 15). The parents, as well as teachers, are trying very hard to raise the childrenRead MoreWhat Are The Benefits And Controversies Of A Nonprofit Organization878 Words à |à 4 Pagesdiscussing the sale of fetal tissue to researchers,â⬠and it seemed likely that federal funds would be revoked as backlash from the public was noted (Welch). Although the nonprofit organization does offer the termination of unplanned pregnancies, the organization offers many more services to women and men, such as free birth control and yearly health checkups ââ¬Å"backed by medical experts and more than 100 years of research in reproductive healthâ⬠(Planned Parenthood). The services provided by Planned ParenthoodRead MoreBirth Control Essay1027 Words à |à 5 Pagesa prescription. Oral contraceptive has been a controversial topic for years. Oral contraceptives are a common form of birth control. Birth control is used to prevent pregnancy by blocking a maleââ¬â¢s sperm from fertilizing a femaleââ¬â¢s egg. Women take birth control to prevent pregnancy. Also, teen women can prevent unwanted pregnancies by having access to over the counter birth control pills. Birth control pills should be available without a prescription. The first reason birth control pills shouldRead MoreUnintended Pregnancy : An American Epidemic Essay1280 Words à |à 6 PagesUnintended Pregnancy: An American Epidemic This year in America, over one million teens will become pregnant. More than 80% of these pregnancies will be unintended (North Carolina PRAMS 2009). Unintended pregnancy is commonly defined as ââ¬Å"a pregnancy that is reported to have been either unwanted (that is, the pregnancy occurred when no children, or no more children, were desired) or mistimed (that is, the pregnancy occurred earlier than desired)â⬠(CDC 2015). Though some teen pregnancies are intentionalRead MoreEssay about Should Abortion Be Legal?1567 Words à |à 7 Pagesissue, abortion is an issue society should come to terms with. Abortion became legal on January 22, 1973 since women have the right to freedom and the choice to live their life as they please. Many years ago abortion was illegal and lots of women died because they tried to terminate their pregnancy themselves without professional help. In 1973 the Supreme Court passed a law that allowed women to have a choice of abortion. Abortion is the removal of a developing baby within in the mother wombRead MoreSeveral Cases of Violence Against Children1030 Words à |à 5 Pageslong-term problems in many major areas of life, including school failure, poverty, and physical or mental illness. In accordance with social learning theory, I believe that many young teenage girls have these babies because it has become a trend. I remember at one time being pregnant and an unwed mother was looked upon as shameful girls. I knew that becoming pregnant I was no longer able to attend school. In the 1950s and 1960s, the stigma of illegitimacy was such that many young women in their lateRead MoreArgumentative Essay On Abortion1175 Words à |à 5 PagesAbortion in America is a controversial issue in which both sides have valid arguments. But, the arguments can be refuted. Abortion is the ending of pregnancy and expulsion of the embryo or fetus, generally before the embryo or fetus is capable of surviving on its own. Abortion should be illegal for a number of reasons. To begin with, some may argue that a fetus is not a person but, just a ââ¬Å" â⬠¦ little more than a bundle of cells â⬠¦Ã¢â¬ (Littlefield). Abortion normally is performed around the eighth week
Tuesday, May 12, 2020
Proposed Research Program and Proposed Marketing Strategy for the new Cadbury Product - Free Essay Example
Sample details Pages: 6 Words: 1742 Downloads: 6 Date added: 2017/06/26 Category Marketing Essay Type Research paper Level High school Did you like this example? Proposed Research Program and Proposed Marketing Strategy for the new Cadbury Product. 1.0 Proposed Research Proposal. 1.1 Research Problem and Research Objective. Its research problem is to address the worry of Cadbury on the controversial issue that has caused consumers particularly the Muslims to lose trust in Cadbury products. Its research objective is to identify the consumerà ¢Ã¢â ¬Ã¢â ¢s attitudes and opinions of the Cadburyà ¢Ã¢â ¬Ã¢â ¢s brand after the controversial issue. 1.2 Research Design This is a descriptive research, consists of quantitative and primary research. Donââ¬â¢t waste time! Our writers will create an original "Proposed Research Program and Proposed Marketing Strategy for the new Cadbury Product" essay for you Create order Survey will be conducted using thequestionnaire as their data collection tool. The type of questions used are open-ended questions. Example of questions will be: 1. Do you still trusted in Cadbury? YesNo 2. Do you still take Cadbury as one of your favourite chocolate? YesNo 3. Do you think Cadbury qualified to be certified with halal certificate? YesNo Do you ask your friends/family to take Cadbury? YesNo 1.3 Sampling Decision Sampling Unit The sampling unit will be Muslims, ages of 18 and above, which consists of both male and female gender. The samples will be selected on three different areas, which are Pahang, Kelantan and Terengganu. The reason why these areas are selected are due to high population of Muslims are staying there. (Department of Statistics, 2014) Sampling Size A sampling size of 125 is selected according to a research of attitudes toward depression among a sample of Muslim adolescents. (Haroun, 2011) Sampling Procedure Non-probability technique is selected as the sampling strategy. It will be conducted through convenience sampling by distributing questionnaires in public areas such as shopping malls and parks. A set of questionnaire will be distributed to the public based on convenience sampling technique. The samples that are selected are convenience and easily to be accessed. Since the objective of convenience sampling is easy to be a ccessed, the questionnaires will be distributed at the main entrance of the mall and car-park of the park. This will be easier by inviting Muslims that pass by to take part in the research. A total of 125 sets of questionnaires will be collected from the samples. (Fairfax County Department of Neighborhood and Community Services, 2012) 1.4 Scheduling and Budget ( convert to Gantt Chart) Completion Date/Task 1-Jun-15 10-Jun-15 20-Jun-15 10-Jul-15 25-Aug-15 1-Sep-15 Agreement of project direction, objectives and individual tasks/ inputs. Finalize and test questionnaire Administration of survey Data entry and analysis Report preparation Report submission The scheduling table consists of task that have to be done as well as the completion date. It takes three months to complete the research. The longest task will be data entry and analysis as all of the questionnaire have to be compiled and the information given will be inserted into the SPSS software for analysis purposes. Inserting the information one by one actually every time consuming. Activity Cost Budget (RM) Literature review Research assistant: [emailà protected]/* *//hour 1200 Transportation cost RM300*3 900 Questionnaire development [emailà protected]/* */ 1750 Data entry 40hours*RM30/hour 1200 Data analysis 40hours*RM30/hour 1200 Report preparation 8hour*RM70/hour 560 Total 6810 The budget shows the detail of price for activities that carry out throughout the research. The highest cost activity will be the questionnaire development process, which cost RM1750, which entitled 25% out of the total cost. 1.5 Data Analysis This research will use SPSS( refer to appendix 1) as the data analysis method. SPSS provide statistical analysis and reports, which help to read and analyse data from questionnaires. (John, 2014). It included regression analysis, correlation and analysis of variance that will explain about the relationship between controversial issue and the trust Muslim have in Cadbury products. 1.6 Controlling Method When the questionnaire is done, a pre-test program will be conducted to identify and eliminate the potential error and thus enhance the accuracy of the questionnaire. 2.0 Proposed Marketing Strategy for the new Cadbury product. 2.1 Background of a proposed product Movie nowadays are very demanding. All of the cinema only al lowed food that are sold at their snack counter to bring into cinema. Most of the time, customers want to buy some snacks to fill them up, but most of the bars only sell nuggets and popcorn, which is not what they wanted. At the same time, the prices of soft drinks and popcorns are too high, although their actual prices are relatively low. (Roger, 2011) So, Cadbury come out with a new chocolate products, Stretchy, which can satisfied the customersà ¢Ã¢â ¬Ã¢â ¢ needs, at the same time it can act as a complementary products of the movie. Stretchy is designed based on the latest movie, for example Stretchy comes in all types of minions design when the releasing of the Minions 3 movie. Other than that, the Stretchy is at an economical price, which is affordable for all of the consumers. 2.2 Target market profile (modify) The target market consists of everyone in all income level, especially those age groups of 5 years old and above. Its because the price of Stretchy is econom ical, so everyone are able to make the purchase. Stretchy specially targeted to children as it comes in different movie shapes, which will attract their attention. Customers can keep the chocolate as the complementary souvenir/ gift for a particular movie as well as the movie goers. 2.3 The positioning strategy Cadbury choose to position Stretchy at low price but made according to movie. The customers that are in all level of income are able to purchase Stretchy. It can act as the complementary products of a particular movie, instead of the key chain which is commonly used by others brands as their complementary products. The different between Stretchy and other Cadbury products is that Stretchy provide extra value and function to its customers, either as a chocolate, or as a complementary products, which is their unique selling proposition. 2.4 The marketing mix 2.4.1 Product Content and Ingredients The product contains high percentage of milk chocolate, toget her with some butter. The ingredients will be full cream milk, sugar, cocoa butter, cocoa mass, emulsifiers (Soy Lecithin, 476), and some flavours.(Cadbury Company, 2015) Brand name and Brand mark Its named stretchy as it was designed accordingly to the latest movie. The brand mark in this product is strong as it was designed specially for the new releasing movie. For example, customers are able to get the sport car shape of chocolates when the Fast and Furious 7 movie is released. Whenever there are new releasing of movie, the first thing that comes to customersà ¢Ã¢â ¬Ã¢â ¢ mind are; Stretchy will be available in new design soon. Packaging and labelling The chocolate is packaged in aluminium foil, accordingly to its own shape and size. The front part of the chocolate will be label with the movie name it was attached to and its own name, Stretchy, together with the halal certificate. Besides, it will also show the expired date. The back part of the chocolate will b e label with the quantity information as well as some reminder to keep them below room temperature.() 2.4.2 Price Price Determination As Cadbury choose to position its products at low price and design accordingly to movie, price is sensitive in this case. The price of Stretchy will be lower than most of the products sold at cinema snack counter, as well as lower than its main competitor, which is Mars chocolate. Cadbury is using cost-plus pricing practise, by using bese-cost figure per unit, and mark-up to cover the unassigned cost and to make profit. This practise will allow business with low cost to set prices lower than their competitors, but still profitable. Price Strategies Stretchy is using economy pricing strategy, while the cost of marketing and manufacture are kept at the minimum level. In fact, stretchy donà ¢Ã¢â ¬Ã¢â ¢t need much advertising as cinema is a very demanding industry and there are always people to make their purchase at cinema snack count er. Most of the time, when customers see an odd-price, they will think that product is low-priced even though a $0.99 price ending may not be related to product being low-priced. (Schindler, 1996).Ità ¢Ã¢â ¬Ã¢â ¢s the psychological ways of pricing. Suggested retail price After considering the price of ingredients as well as the competitor products, Stretchy will be priced at RM1.99. The price of Stretchy is relatively low compared to its competitor, which priced RM3.00 and above, and ità ¢Ã¢â ¬Ã¢â ¢s priced with an ending of RM0.99, which may confuse customers to assume Stretchy is low-priced. 2.4.3 Place Cadbury will be using indirect sales strategy by selling their products at the snack counter. Cadbury will collaborate with Golden Screen Cinema(GSC), which have a total of 32 cinemas in Malaysia. (Golden Screen Cinema, 2014) Besides, by implementing intensive distribution strategy, Stretchy will be available in a number of stores, for example, Toyà ¢Ã¢â ¬Ã ¢â ¢Rà ¢Ã¢â ¬Ã¢â ¢Us, shopping malls, snacks and sweet stores and some fast food stores. By selling at many locations, Cadbury actually manage to create products awareness and customers will started to associate with commercials and print ads with products regularly seen in stores. 2.4.4 Promotion One of the promotion that Cadbury will carry out is through advertising. Cadbury can display their new product, Stretchy at the electronic board of GSC to inform the customers about the latest Stretchy design. Besides, by implementing sales promotion of putting Stretchy into GSC combo set, this will actually raise the demand of the customers because customer get the chance to get a cheaper Stretchy. If customers were to purchase Stretchy together with Cadbury others products, customers will be entitled with some discounts, of up to 20%. Direct marketing through Cadbury website as well as GSC main website is also one of the marketing tool. This will help to keep update the cust omers the latest Stretchy design, and their seasonal promotions. Appendix Appendix 1 References Department of Statistics, Malaysia (2014) Population and Housing Census of Malaysia,Report on Characteristic of Household 2010,29 January, p.1-12. Haroun, Z (2011)Attitudes towards depression among a sample of Muslim adolescents in the Midwestern United States, Chicago: The University of Chicago. Fairfax County Department of Neighborhood and Community Services (2012)Economic, Demographic and Statistical Research, Virginia: A Fairfax Country Publication. Roger, E. (2011) Ià ¢Ã¢â ¬Ã¢â ¢ll tell you why movie revenue is dropping. [Online] December 28th 2011. Available from: https://www.rogerebert.com/rogers-journal/ill-tell-you-why-movie-revenue-is-dropping. [Accessed: 13th June 2015] John, F. (2014)Journeys in Survey Research.[Online]. Available from: https://surveyresearch.weebly.com/what-is-spss.html(Accessed: 12th June 2015). Cadbury Company. (2015)Cadb ury Milk Chocolate Ingredients. [Online].Available from: https://www.cadbury.com.au/Products/Blocks-of-Chocolate/Cadbury-Milk-Chocolate-Block/Cadbury-Milk-Chocolate-Ingredients.aspx.[Accessed: 15th June 2015]. Schindler. (1991). Symbolic meanings of a price ending. Advances in Consumer Research. p. 794à ¢Ã¢â ¬Ã¢â¬Å"801. Golden Screen Cinema. (2014)Film Exhibition.[Online].Available from: https://www.gsc.com.my/html/default.aspx?GPID=7ID=67PID=69[Accessed: 18th June 2015].
Wednesday, May 6, 2020
Glaxo Wellcome Mini Case Free Essays
Glaxo Wellcome Inc. Mini-case Report April 2, 2007 [pic] Executive Summary Glaxo Wellcome Incââ¬â¢s primary business is to market prescription products to physicians and health care providers. One of the top three pharmaceutical firms in the world, Glaxo Wellcome Inc. We will write a custom essay sample on Glaxo Wellcome Mini Case or any similar topic only for you Order Now held about 4 percent of the worldwide prescription pharmaceutical market. The U. K. based company was formed in 1995 when Glaxo Pharmaceuticals acquired Burroughs Wellcome. While the company is based in the U. K. , the U. S. market represented approximately 40 percent of worldwide sales while the U. K. produced about seven percent. As of 1997 Glaxo Wellcome Inc. had 22 local operating companies in nine countries including the U. S. Because of the harsh requirements of the Food and Drug administration (FDA) most products are introduced in one of the other eight countries before seeking U. S. approval. Migraine medicine is a primary growth area for Glaxo. The company was first to manufacture and market triptans, a new class of prescription migraine medicine. Triptans were launched in 1993 and work specifically on the 5HT-1 receptor sites believed to be the primary cause of migraine headaches. Imitrex was the first triptan produced and sold by Glaxo in the U. S. The concern now is how the company should best market the second-generation triptan by the company, Amerge. This will be the first time a pharmaceutical company has two prescription triptans available on the market. Problem Statement and Key Issues Glaxo Wellcomeââ¬â¢s U. S. division faces the task of determining a positioning strategy for their new triptan, Amerge, to increase total market share in the currently underdeveloped migraine market. Not only should the marketing decisions combat pressure from competitors with comparable products, but also the pharmaceutical marketers must elevate the importance of the new productââ¬â¢s placement on the formularies of managed care plans. Additionally, the development of a direct-to-consumer (DTC) advertising campaign that is informative and persuasive, without offending the medical community, must be included as a part of the positioning strategy. SWOT Anaylsis for Glaxo Wellcome Inc. Strengths: Seen as a reliable prescription drug manufacturer, therefore has a positive reputation â⬠¢ Global company with 4% of the worldwide prescription pharmaceutical market â⬠¢ Company has a strong balance sheet and growth potential â⬠¢ Imitrex dominates the migraine market as the first and only triptan available from 1995-1998 Weaknesses: â⬠¢ Does not have a clear marketing strategy for the triptans â⬠¢ Largely focused on competitor activity instead of growing market shar e â⬠¢ FDA regulations create long approval periods The recent business combination of Glaxo Pharmaceuticals and Burroughs Wellcome in 1995 has created organizational challenges Opportunities: â⬠¢ 90% of the migraine market is underdeveloped â⬠¢ More marketing options include the ability to directly contact consumers as well as doctors and hospitals (in the U. S. division) â⬠¢ Ability to market line extensions for new products such as Amerge â⬠¢ Difficult for new competitors to enter the market because of RD and approval processes Threats: â⬠¢ Non-acceptance as a formulary of managed care plans Competitorsââ¬â¢ products, such as Zomig, released before and out-performing Amerge â⬠¢ Changes in healthcare legislation, including Medicaid and Medicare Alternative Courses of Action 1. Replacement Strategy: the U. K. division chose this plan of action, ceasing all promotion of Imigran (U. K. name brand for Imitrex) and positioning Naramig (the U. K. brand name for Amerge) as the recommended drug to start treatment of migraine patients. The replacement strategy results met Glaxo U. K. expectations, but damaged the growth of Imigran and did not prevent Zomig from successfully entering the market. Furthermore, the U. K. market has two major differences from the U. S. market: pharmaceutical companies cannot legally advertise their products to consumers, and the health care system is socialized. The implications of these two differences in terms of positioning strategies are vast. The inability to utilize DTC advertising prevented the U. K. from successfully pursuing alternative positioning strategies, such patient-based segmentation, due to concerns about the physicianââ¬â¢s ability to identify such segments and further confusing the prescribing process. Moreover, in a socialized health care system where patients are entitled to free medical care, patients can seek treatment easier and can be less involved in the prescribing process than in an insurance-based system where there is more monetary involvement. Although this strategy might communicate a clear message about the drugââ¬â¢s superiority, it would devalue the brand name built for Imitrex, drastically impacting its potential profitability as well as the ability to continue to recuperate the high investments already sunk into the RD and marketing of Imitrex. . Competition Strategy: since Zomig is expected to be launched prior to the FDA approval of Amerge, Glaxo U. S. can position Amerge directly against Zomig. They can utilize their position as the market leader to leverage Amergeââ¬â¢s positioning as the true second-generation triptan providing the best relief on the market. Glaxo U. S. can back up their claims with the results from the UK where the majority of previous non-triptan users prefer Naramig. Although this strategy could successfully prevent the competition Zeneca from gaining substantial market share through the marketing of a second-generation triptan, it would also devalue the Imitrex brand similar to the replacement strategy. 3. Pricing strategy: one of the weaknesses identified for Imitrex is its relatively high price in comparison to over the counter (OTC) medication, which is further exacerbated by the medicationââ¬â¢s high rate of recurrence. Since most patients in the US pay either partially or fully for their medication, Amerge could be positioned as an affordable alternative to Imitrex. Amerge could be priced similar to OTC medications and its lower recurrence rate could be promoted to further emphasize its affordability. A possible downside to this strategy is devaluing the image of Glaxo Wellcome for physicians because of a perceived ââ¬Å"lack of qualityâ⬠that can accompany low priced products. On the positive side, it could detract from competitorââ¬â¢s noise and would allow Imitrex to continue in its position as the market leader. It could also improve the consumer perception of Glaxo Wellcome as a company that cares for patients that cannot afford expensive medication. 4. Lifestyle Segmentation Strategy: Glaxo U. S. could create an emotional appeal for Amerge by merging the facts about its efficacy, side effects and dosage with the feelings of patients. Prospective consumers seek treatment for their migraines not only to abate the pain, but also to be able to continue productivity in their lives during a migraine episode. Therefore, Amergeââ¬â¢s proven efficacy, combined with low risk of side effects, low recurrence rate and ease of administration could be used to promote it as the migraine medicine that ââ¬Å"letââ¬â¢s you get on with lifeâ⬠. Unlike the pricing strategy, this course of action would emphasize the product benefits and thus would be more beneficial to Glaxoââ¬â¢s image. But similarly to the replacement and competition positioning strategies, it weakens Imitrexââ¬â¢s position in the marketplace. 5. Benefit-based Portfolio Strategy: Glaxo U. S. can present both migraine medicines as a portfolio of solutions to migraine pain. Amerge could be positioned as the ââ¬Å"milderâ⬠new-generation triptan, and Imitrex could be repositioned as the ââ¬Å"strongest and fastestâ⬠triptan with proven efficacy to treat acute pain. This positioning strategy would allow Glaxo U. S. to continue to reap the benefits from the marketing initiatives already invested in Imitrex, while utilizing its current standing as the market leader as a platform from which to launch Amerge. Possible drawbacks to this strategy include cannibalization of Imitrex sales as well as confusion in the minds of physicians and consumers as to which drug would be the best option for a patient. Recommendations Given the considerable expenditure in RD and marketing of pharmaceuticals, we recommend that Glaxo U. S. choose the benefit-based portfolio strategy. We feel strongly that Glaxo U. S. should not abandon the efforts placed in the marketing of Imitrex, but rather leverage its current market position to support the launch of Amerge. We believe this strategy could effectively combat competitorsââ¬â¢ efforts to enter the marketplace. The company can utilize DTC advertising to send a clear message of the benefits each drug offers to patients. Nevertheless, it is imperative that Glaxo U. S. also invest resources in conveying the right message to physicians and negotiating placement of both drugs on the formularies of managed care plans; otherwise the likelihood of switching to a different brand or forgoing treatment altogether increase significantly. With a portfolio strategy and clear differentiation among the products, Glaxo U. S. is better armed to capture the 90% of migraine sufferers that were not being medicated with a triptan as of 1997. Conclusion Although Glaxo Wellcome is one of the largest pharmaceutical companies in the world it has many opportunities for growth and development. One of these opportunities is with the migraine medicines known as triptans. Although Glaxo already has one triptan on the market, there are still many migraine sufferers that are not being treated. With the benefit-based portfolio strategy Glaxo can market its second-generation triptan, Amerge to the millions of migraine sufferers. How to cite Glaxo Wellcome Mini Case, Papers
Saturday, May 2, 2020
Accountant in Private or Public Sector Should Remain Impartial
Question: Accountant In Private Or Public Sector Should Why Remain Impartial? Answer: Introduction An accountant in private or public sector should remain impartial and also loyal to ethical guidelines when preparing and reviewing the companys financial statements for reporting purposes. Some of the contemporary issues that affect an accountant in the workplace emanate from outside or forces within trying to ensure that financial records are manipulated to make the company appear as if it is making profits when this is far from the truth(Anandarajan and Simmers, 2002). This leads to both criminal and ethical violations. The balance from the legal point of view can be considered as the assets and rights in favor of the company in a given moment of time (assets), the obligations contracted at that date (liabilities) and, as a difference, the property belonging to the owners (Bowie and Werhane, 2006). From the economic point of view, the balance sheet shows the sources of financing that existed at any given time, both from third parties outside the company, as well as from the owners of the company (liabilities and assets) and the investment or application that has been given To that (active) financing. workplace problems Some of the work place problems include: the goal of makeup or "beautification" of the balance sheet is to make the company's liquidity situation appear more favorable. From this point of view, it is customary to practice transferences of securities or feigned transactions in books, aimed at taking sums from accounts considered as not realizable to other accounts held by more liquid, before the balance sheet is drawn up. Irregularities to records or accounting reports for any fraudulent purpose may be "employee fraud" or "management fraud". Employee fraud Employee fraud refers to dishonest acts done against the company by its employees. Examples include asset theft, charging lower sales prices to "favored" customers, receiving money from suppliers, overestimating hours worked, filling expense accounts, and embezzlement (theft of assets that Is hidden by falsifying accounting records). Management fraud Management fraud refers to a deliberate misrepresentation made by top management of a business to outsiders, tending to mislead investors or creditors, concealing the truth, and to this can be added the rudeness between partners, as well Such as the fraudulent management of Directors and Directors, which may consist of misappropriation of funds or distortion of Balance Sheet. This naturally entails having to make false entries during the course of the business year, which will alter the time of the statement of the balance when it is being drawn up. The most common is that such false seats take place during the inventory; Excessive wages to managers and / or their families which allows management to use them for personal purposes; Fraudulently structured business transactions between the company and members of its senior management; Transfer of accounts to another that have nothing to do with the origin of the operation; Seats that have been embroiled in order to maintain or introduce certain values not included in the balance sheet, as in the case of value depreciation in the "goods" account when part of the goods is damaged; Fictional sales; Fictive existence of assets; False overvaluation of the Asset; Omission of commitments; Indication of a major change to the real, among many others. According to the manner and time of its execution, the accounting offenses of the employers are broken down into three categories: those committed in the course of the exercise(Bragg, 2001). Those that are made when formulating the inventory with repercussion on the balance sheet and the offenses of balance proper, in the most limited sense, which affect the accounts of the Major to obtain the balance sheet. Management that wants to hide the situation of their business can do it in two directions: up or down. In the first case there is the purpose of making the commercial capacity appear in the books and vice versa in the second; The final effect is to distort the general situation, according to the interest that may exist according to the prevailing circumstances. The fundamentals for the accounting overvaluation of a capital are: Obtaining or retaining loans. Illusion to some capitalist. Injury to new members. Appeasement of unsettled or distressing associates or creditors. Project of sale or sale of the business, especially transformation into anonymous or limited partnership(Duska, Duska and Ragatz, 2011). Justification of an excessive purchase price for concession companies that have to invest to the State, City Hall or other administrative entity or company. Distribution of higher dividends or decrease in operating losses. Increase of the share price. Obtaining as many percent higher. The reasons for the accounting decrease of a capital are: Imminent separation of one of the partners. Stop the possible action of the creditors by making them see the sterility to which their demands could be condemned. Give credits long. Intention to reach a favorable agreement, or a suspension of payments. The above risks are commonly handled in risk management of companies, but how could we translate them into an accounting firm? Perhaps we could handle them as quantitative, qualitative risks, risks arising from the management of the business and results of recent audits. The quantitative risk should be evaluated by aspects such as the sufficiency of the cash flows of the business, the amount of capital of the firm itself, the sufficiency of the fees to collect the financial situation of the business, and so on(Careers in accounting, 2008).The qualitative risk of the business should be given by aspects such as the industry in which the firm is immersed with its main customers, its number of customers and suppliers, management experience in charge of the business, number of products on the market, personnel Key in the operation, and so on. The problem arising from the operation of the business, by the administration in charge, results from such issues as the pressure of the partners to generate profits or positive cash flows, financing needs, additional capital, reserves not to recognize (Or recognize) inadequate income, very high administrative compensation based on results. Indications of unhealthy accounting practices may also result in a risk, only comparable to the lack of sincerity (to hide information) of the administration towards the partners of the firm. The results of recent audits of our own accounts and controls can point us to the risks that other Accounting professionals have detected in the recent past. The pressure to impose ideas, unreasonable dates of reporting, detected frauds, unexplained departures from the firm's staff, and so on. Litigations Litigation is also a source of risk for the firm, as well as operations or contracts unnecessarily complex with parts of the firm, etcetera(Weetman, 2016).As can be seen, trying to convert traditional general risks into landed risks for the accounting profession (specific industry) is complex and it is only after a careful evaluation of them, their weights and their balances that can lead to knowing Whether the risk you are taking with your contracts is acceptable or not. One suggestion to carry out such an assessment of the total risks of the firm is the development of one or more risk matrices in which the different types of risk to which the firm is subject are evaluated by assigning values of each of the different risks Noted above. Once the analysis was developed through a matrix with weighted data, the result would be a scheme, perhaps as follows Personal loans Prohibition of personal loans. With limited exceptions, issuers may not extend or maintain credit, extend credit arrangements, or renew an extension of credit, in the form of a personal loan for any of their senior managers or executives(Test of professional competence in management accounting, 2013). An existing credit extension will not be subject to this prohibition if there is no material modification to the credit extension or renewal after the enactment of the law. Computer fraud This fraud strongly impacts the financial statements. It can include asset theft, concealment of debts, manipulation of income, manipulation of expenses, among others. Methods of computer-related fraud: Alteration of information: change of information before or during computer entry. Anyone who has access to the process of creating, registering, transporting, encoding, examining, converting information that enters the computer can do so. Trojan horse: It consists of placing additional instructions in a program so that, in addition to its own functions, it performs an unauthorized function. It can be done by anyone who has access to any file normally used by the program. It's easy to hide among hundreds of program instructions. It can also be hidden in the operating system. They are introduced preferentially by adding the unauthorized change when implementing an authorized change to the program. Salami Technique: Theft of small amounts from a large number of records through fraud in the program. The funds thus obtained are applied to a special account. Control totals do not change. Implications The person equipped with this course are considered to be trusted advisors to managers who did not have a leading and driving role, much less control and monitoring, since their role was confined to making recommendations on the progress of the company and the management of its executives , Validating with their presence and their signature the acts of those, to such an extent that in business language a radical line was made between what was management and those who called themselves directors, in a denomination that was above all honorific(Test of professional competence in management accounting, 2013). This reduces ethical issues in the accounting and management profession. This eans that their performance is exclusively in the interest of society and associates and are subject to a catalog of functional prescriptions that makes them active subjects of business management, not only as drivers of their objectives but also as Vigilantes of the implementation and of the results of its policies, strategies and programs, assigning them a joint and unlimited liability to the damages caused by deceit or fault to society, partners or third parties, unless there is no knowledge Of the action or omission that generates responsibility or has been voted against, provided that those who oppose the act have not executed it. How accounting degree can be used to solve workplace problems To determine the location of accounting in the field of knowledge, assuming for the present work, the different definitions of some work that relate it to the economy, regardless of whether or not they belong to the Economic School of Accounting, which was published in the virtual International Accounting and Social Responsibility of Organizations, Accounting is a social science of an economic nature whose purpose is, by means of a specific method, a way to produce information in quantitative terms, relative to the economic-patrimonial reality that occurs in an economic unit so that the users of the information can make decisions In relation to the expressed economic unit(Management accounting, 2010). Accounting is an economic science that serves the explanatory, predictive and control information of the measurement and aggregation of the value of wealth and of the income generated in the exchange of private and public subjects Research problems in workplace accounting Research problems and accounting research problems are needed, which lead to the diagnosis and description of aspects that generate obstacles in research. As an example, research in order of the major research topics is presented through the most representative academic journals with the intention of evidencing the global accounting research. The problem that guides the argument is the need to distinguish two problematic axes in accounting research that makes this exercise an activity that historically marches slowly, seeking to understand that with the conceptual and analytical clarifications in the conceptions that govern accounting knowledge, Could contribute to the disruption of this issue. It is established that problems are not the same as motivators of research, that the problems that revolve around research as a human activity. This writing has been thought with two purposes, which are meant to mean in the title(Management accounting, 2010). On the one hand, it is implied tha t there are research problems in the science or discipline of accounting, which are those that by nature move to a field of knowledge; That is, that through the accounting an investigator could explain an own fact of such discipline. This first approximation leads to linking the problems of investigation in the plane of what can be called accounting ontology, as it refers to the object of accounting study, to the facts of which accounting is concerned. On the other hand, it is understood the problems of accounting research, as the result of an accounting epistemological analysis, in the sense of outlining the main axes that lead to problematic situations in the process of accounting research as a social activity. Accounting Research Problems For this first part it is necessary to make precision about what can be understood by research problem. Traditionally it has been understood that a problem is a situation of conflict, where there are two aspects that do not correspond with each other, either the reality and the explanation of it; On the other hand, a problem is understood as the absence of an explanation about aspects of reality that have not yet been addressed and / or finally that in the face of a problem the available explanations are not coherent. The above three causes are the sources of problems in science. It is important to emphasize that problems are not exhausted in the abstraction presented here, but that many problems can be generated by confusions in language, in thought, these problems would be philosophical, however, To the extent that philosophical approaches to accounting problems exist, these ways of understanding them can significantly guide researchers in providing solutions(Management accounting, 2010). The latter aspect provides a path that is not entirely unexplored, but which has been insufficiently exploited for the benefit of accounting discipline. Impact on accounting research Accounting as a scientific discipline can be approached from any of these models of science. Whatever it is, accounting research is needed from two planes; the pure and the applied. On the applied side, research becomes pragmatic, instrumental and technological, seeking concrete solutions to specific information problems derived from empirical research, inductive, starting from the state of things that exist, without trying to transform it. This investigative exercise revolves around recognizing - measuring - disclosing the accounting fact, through an information system, to generate information useful in economic decision making, within the framework of the market logic. On the "pure" side, research in accounting is based on the search for new theories, methods, techniques, to know the accounting reality through an interdisciplinary, transdisciplinary, multidisciplinary or multidisciplinary conception. The center of this type of research is the expansion of the frontiers of accountin g knowledge based on the idea that accounting is a socially, economically, politically and culturally constructed discipline. The link between these investigations and accounting practice for many is diffuse, but it must be considered that for a theory to be accepted by the scientific community it has to be recognized, tested and proven, which does not happen in short periods, even more so in The accounting field must go through the recognition of regulatory bodies and relevance to social needs. There are multiplicity of fields in which you can do accounting research either applied or what has been called here pure research, within these we locate some that are representative to give an idea of each category. Problems of Accounting Research The problems that are indicated in the plane of accounting epistemology are the diagnosis of the main causes of why accounting as a scientific discipline does not achieve greater developments and socio-technological impact as a social science. They belong to sociology because they detach themselves from the human relations that construct the accounting phenomenon and, therefore, it is incumbent to explain them from this perspective; Are all a consequence of the effects that variables external to the accounting science itself determine their situation. Recommendations Scientific community: the main problems around this category, is whether accounting researchers share minimum elements of methodology and there is agreement on what is or should occupy accounting? For many years there has been debate and writing on this subject, without finding any exit, given the high ideological component that occurs in the answers and proposals. Is there any consensus as to object and method? In this sense, apparently basic questions, but with little real impact in both research practice and academia, consensus should not necessarily be imperative. What is really required is clarity in relation to what is investigated and is intended to intervene with the investigation, in order not to invade spaces that other disciplines and sciences already of tradition do much better(Management accounting, 2010). Does the formation of the accountant support the same purposes and share the same literature? The tension in the formation of the counter, inheritance of several decades, more than diversifying approaches, alternatives and generating plurality, has been a dissociating element. What is relevant in this aspect of the problem is whether there is an understanding and understanding of opposing approaches and postures that enable academic debates of scientific rigor that contribute to a dynamic of progress. Does the community handle the same language? The semantic differences within the ac counting community are evident as it arises, the distance in the members of the accounting community is not only in the language, but in the valuation and importance of the research activity and the Impact that this must have. Market: the space where accounting functions and the accounting profession properly imposes challenges on us to be able to understand the relationships that must be established between science and economics. It is an external variable of consideration because it conditions the educational system and thus the type of training that is privileged. Is accounting education contingent on the needs of the market? Is accounting research important to the market? Is there research, more for the disciplinary need than for meeting quality standards? Conclusion and Discussion The problems of research in accounting are a sample of the potential possibilities of disciplinary development, and are evidence that it is possible to speak of research in workplace accounting. Not only from the application of methodologies of scientific rigor, but also from the perspective of building knowledge about realities built and understood interdisciplinary, on objects and phenomena in the world that revert human, economic and social importance, from accounting as a discipline social, to build forms of recognition, measurement and accounting representation that facilitate society a much more comprehensive understanding of economic and social reality. However, the difficulties jump immediately, but they are the ones that motivate from an epistemological vision, the possibilities, the scope, the character and utility of the same, difficulties that also are object of investigation(Bowie and Werhane, 2006). This situation permeates the relationships in the accounting community, the institutions, the market and the practical utility that derives from it. The, far from being discouraging, invites us to think of research not as a problem in itself, but rather to understand it as the articulating axis that allows us to develop accounting as a dynamic social knowledge and discipline, useful to mankind, not only professionally, But in a sense of understanding of the world and of society that re-establishes it in its social value References Anandarajan, M. and Simmers, C. (2002). Managing web usage in the workplace. 1st ed. Hershey, Pa.: IGI Global (701 E. Chocolate Avenue, Hershey, Pennsylvania, 17033, USA). Bowie, N. and Werhane, P. (2006). Management ethics. Malden, Mass.: Blackwell. Bragg, S. (2001). Cost accounting. 1st ed. New York: John Wiley. Careers in accounting. (2008). 1st ed. San Francisco, CA: WetFeet. Duska, R., Duska, B. and Ragatz, J. (2011). Accounting ethics. Chichester, West Sussex, U.K.: Wiley-Blackwell. Jeffrey, C. (2004). Research on professional responsibility and ethics in accounting. Bingley, U.K: Emerald. Jeffrey, C. (2008). Research on Professional Responsibility and Ethics in Accounting. Burlington: Emerald Group Pub. Jeffrey, C. (2010). Research on professional responsibility and ethics in accounting. Bingley, U.K.: Emerald. Jeffrey, C. (2014). Research on professional responsibility and ethics in accounting. Bingley, U.K.: Emerald. Jeffrey, C. (2016). Research on professional responsibility and ethics in accounting. Bingley, U.K.: Emerald. Management accounting. (2010). Wokingham, Berkshire: Kaplan Financial Ltd. Professional ethics in accounting and finance. (2012). London: BPP Learning Media Ltd. Test of professional competence in management accounting. (2013). 1st ed. London: BPP Learning Media Ltd. Weetman, P. (2016). Financial and management accounting. Harlow: Pearson
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