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 weren’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 R’ 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 Microsoft’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 child’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 parents’ 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 today’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. America’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 Sony’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 today’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 †¦ 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 individuals’ 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 child’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

Stakeholder Management and Experience †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.

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).

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, isn’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 shouldn’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 doesn’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   |  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 doesn’t want to risk her own health, and she doesn’t want to risk the chance of becoming pregnant. She knows that many options exist but isn’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   |  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 mother’s health and when life begins. In the 1700’s America under British co mmon law permitted abortion beforeRead MoreShould Abortion Be Legal?1211 Words   |  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   |  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   |  4 Pagesdiscussing the sale of fetal tissue to researchers,† 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 â€Å"backed by medical experts and more than 100 years of research in reproductive health† (Planned Parenthood). The services provided by Planned ParenthoodRead MoreBirth Control Essay1027 Words   |  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 male’s sperm from fertilizing a female’s egg. 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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   |  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   |  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 â€Å" †¦ little more than a bundle of cells †¦Ã¢â‚¬ (Littlefield). Abortion normally is performed around the eighth week

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€š ¬Ã¢â€ž ¢s attitudes and opinions of the Cadburyà ¢Ã¢â€š ¬Ã¢â€ž ¢s brand after the controversial issue. 1.2 Research Design This is a descriptive research, consists of quantitative and primary research. Don’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: [email  protected]/* *//hour 1200 Transportation cost RM300*3 900 Questionnaire development [email  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€š ¬Ã¢â€ž ¢ 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€š ¬Ã¢â€ž ¢ 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€š ¬Ã¢â€ž ¢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€š ¬Ã¢â€ž ¢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€š ¬Ã¢â€ž ¢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€š ¬Ã ¢â€ž ¢Rà ¢Ã¢â€š ¬Ã¢â€ž ¢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€š ¬Ã¢â€ž ¢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€š ¬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].

Glaxo Wellcome Mini Case Free Essays

Glaxo Wellcome Inc. Mini-case Report April 2, 2007 [pic] Executive Summary Glaxo Wellcome Inc’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 Wellcome’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 product’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 †¢ Global company with 4% of the worldwide prescription pharmaceutical market †¢ Company has a strong balance sheet and growth potential †¢ Imitrex dominates the migraine market as the first and only triptan available from 1995-1998 Weaknesses: †¢ Does not have a clear marketing strategy for the triptans †¢ Largely focused on competitor activity instead of growing market shar e †¢ FDA regulations create long approval periods The recent business combination of Glaxo Pharmaceuticals and Burroughs Wellcome in 1995 has created organizational challenges Opportunities: †¢ 90% of the migraine market is underdeveloped †¢ More marketing options include the ability to directly contact consumers as well as doctors and hospitals (in the U. S. division) †¢ Ability to market line extensions for new products such as Amerge †¢ Difficult for new competitors to enter the market because of RD and approval processes Threats: †¢ Non-acceptance as a formulary of managed care plans Competitors’ products, such as Zomig, released before and out-performing Amerge †¢ 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 physician’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 drug’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 Amerge’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 medication’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 â€Å"lack of quality† that can accompany low priced products. On the positive side, it could detract from competitor’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, Amerge’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 â€Å"let’s you get on with life†. Unlike the pricing strategy, this course of action would emphasize the product benefits and thus would be more beneficial to Glaxo’s image. But similarly to the replacement and competition positioning strategies, it weakens Imitrex’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 â€Å"milder† new-generation triptan, and Imitrex could be repositioned as the â€Å"strongest and fastest† 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 competitors’ 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

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

Online video and computer games

Video and computer games emerged around the same time as role playing games during the 1970s, and there has always been a certain overlap between video and computer games and larger fantasy and sci-fi communities (King and Borland 2003). Many early games were solitary endeavors, but the past decade has witnessed a massive explosion in the popularity of networked games, with titles such as Doom and Quakes standing out as early exemplars.Advertising We will write a custom essay sample on Online video and computer games specifically for you for only $16.05 $11/page Learn More In the mid 1990s, online video and computer games (OVCGs), which could be played through servers that connect hundreds of thousands of computers together, began to appear across the US, Europe and Asia. Online video and computer games (OVCGs) do not require that players be physically co-present; rather, players gather in virtual game worlds where they play avatars- computer-mediated fa ntasy characters. For online video and computer games (OVCGs) to function it needs a computer as well as the software, instead of other tools used by several other games. In addition, many online games, such as EverQuest (Sony) and World of Warcraft (Blizzard), have a monthly subscription fee. Similar to Role-playing games (RPGs) and collectible Strategy Games (CSGs), but different from many non-networked video and computer games, Online video and computer games (OVCGs) are specifically designed to offer hundreds of hours of highly interactive gameplay and for the development of characters’ identities (Schubert 333). Online video and computer games have settings and systems, just like Role-playing games (RPGs), but the computer controls both, which simplifies the games in some important ways. Online video and computer games involve multiplayer game worlds and allow for instant peer-to-peer communication, either through typed conversation or through voice-over chat. As players cooperate with one another on multiple occasions and for multiple purposes, they develop the same sense of shared community, and become known to one another through their specific style of play and their characters’ names. Perhaps the biggest draw of on-line gaming, however, is the visual effects, which can be highly detailed with a sense of three dimensional spaces. The ability to play at any time one desires, for as long or as short a time as desired, is also an advantage since a player can find others online at any hour of the day or night.Advertising Looking for essay on communications media? Let's see if we can help you! Get your first paper with 15% OFF Learn More Many online games today allow for a high degree of character customization and allow various paths towards success, so it is possible to create an interesting, original character that is not only present in one’s head, or on a piece of paper, but which is walking, jumping, fighting, or f lying on the screen in front of the player. As Online video and computer games become more akin to â€Å"movies that I can control† their attractiveness increases. Unfortunately, OVCGs requires a substantial monetary investment and a degree of technical proficiency. Additionally, Online video and computer games are still less portable RPGs and CSGs. Despite these problems, Online video and computer games are the fastest growing segment of the fantasy game industry and have gained more widespread acceptability than either table top RPGs or CSGs (Schubert 338) To continue our fictional example of Academia: The Overeducated, the online version immerses players in a virtual university and the opening shot on the computer screen is that of the Registrar’s office. There, the player selects his/her character’s name, age, sex, height, weight, race, and other physical characteristics, and also signs up for first-year classes. This would generate a graphical representatio n of the player’s character that one could then watch, control, and manipulate through virtual world. The character would be given a campus map and directions to a dorm room, as well as a key to the room. From that point on, the player would navigate through the halls of the Administration Building, on his or her way to the dorm, realizing that every person walking through the hall is also a player; a real person, somewhere in the world, sitting in front of a computer. The player could have the character to stop and ask people about classes, inquire if a teacher was strict with attendance or not, and learn about useful bits of information that would help the character succeed in whatever tasks were encountered during game play. Many role playing and collectible strategy gamers are also computer gamers, and those that are not are typically at least familiar with inline computer gaming and likely know some of the more popular game titles. In the gaming industry, several of the larger RPG and CSG publishers have produced computer games based on their projects, or else have licensed their products to computer game manufacturers. While each type of game has its distinct advantages and disadvantages, an increasingly internet connected world and today’s fast paced life make Online video and computer games very attractive to gamers generally.Advertising We will write a custom essay sample on Online video and computer games specifically for you for only $16.05 $11/page Learn More Some current online, multiplayer video and computer games include: Hallo 2 (produced by Sony Online Entertainment), and Dark Age of Camelot (Produced by Mythic Entertainment). Works Cited King, Brad, and Borland John. Dungeons and Dreamers: The Rise of Computer Game Culture from Geek to Chic. New York: McGraw-Hill, 2003. Print. Schubert, Damion. Online Games: An Insider’s Guide. Boston: New Riders, 2003. Print. This essay on Online video and computer games was written and submitted by user HumanTorch to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Im Scrooges old business partner and best friend Essays

Im Scrooges old business partner and best friend Essays Im Scrooges old business partner and best friend Paper Im Scrooges old business partner and best friend Paper This is the ghost of Marley; Im Scrooges old business partner and best friend. I am here on this particular day partly as it was the night of my death seven years ago but I am really here as I have a chance to tell and warn Scrooge that hes heading down a bad road and that hes living a selfish, horrible and wicked life. If hes does not change he will condemned to wander for eternity and witness what he cannot share. I knew Scrooge well as he was my best and only friend and he was my business partner. We had a lot in common. We were selfish and greedy with no feelings for the poor or needy. We just wanted more and more money. We may have been rich but we were certainly poor in sprit and no joy in us. Yes, Old Scrooge is definitely a humbug but he was still my best friend. Earlier this day Scrooges nephew arrived and wished scrooge a merry Christmas and surprise, surprise Scrooges reaction was Bah! Humbug. His nephew thought he didnt mean that but then Scrooge said to him What right have you to be merry, youre poor enough. I cannot believe he said such a thing to his nephew, he treats his family no better then other people. Scrooge assumed that his nephew was just there to visit him for a present of some sort like money but in reality he only wanted to catch up on scrooge and hear whats been happening in his life? Basically he wanted to be a friend. Scrooge was having none of it has he is a selfish unsociable man. While his nephew walked out the clerk accidentally let two gentlemen in. These gentlemen where calling as they knew Scrooge was well off and would definitely be able to spare some money for the needy and poor. When they entered they asked if they could speak to either Scrooge or Marley. Scrooge replied saying that Marley had died seven years ago this night. The two gentlemen answered saying that they had no doubt that his liberality was well represented in his surviving partner. I can definitely say that that statement is true as I am nearly as mean and selfish as Scrooge himself. The gentlemen asked if he would like to make some slight provision for poor and needy, but Scrooge replied that he didnt make himself merry at Christmas and he couldnt afford to make idle people merry either, He also said that he paid taxes anyway and they provided funds for the workhouses and jails. My heart sunk when I saw how selfish and greedy he is as I knew thats what I used to be like as well. Outside of Scrooges workplace the fog and darkness was really thick and impenetrable. I am stating this as I think this reflects Scrooges character as he is selfish, greedy and mean man and he has no consideration for others. He does not even consider his workers and he very unwillingly gave Bob Cratchit, his personal assistant the day off for Christmas, complaining that he was getting paid for not working. When you look at Scrooges financial state and Bobs financial state, it is terrible to think that Scrooge couldnt just spare him Christmas off without any fuss. Scrooge yet again headed home after another day of work to his lonely old house where he would have his dinner by himself once again. But let me tell you he will have company during tonights dinner as I am going to visit him this very night. I follow him home as he leaves his office and I see the house I once shared with him. Oh the memories I have of that house are still coming back to me now. I decide to give him a wake up call; a wee shock I make my face appear on his doorknocker thinking this will give him a fright. It doesnt really seem to work as he just opens door and walks in to his house. It is quite funny to see him look behind door to see if my pony tail is coming out from the back of the doorknocker. When he slams door closed I make a lot of scary noises like thunder and lighting. But Scrooge doesnt seem to be scared by echoes or thunder. I think to my self how ungrateful he is and I start to get quite serious but I do realise that he has double locked his door which is unusual for him so I know he is getting slightly scared. But Scrooge just forgets about it and goes to count his money by the fire. I just look at him with a forgiving heart. All I want to do is to help him, you must remember that. So I make my face appear on the fire tiles but he just says Humbug , the way he always does. He then glances at the disused bell at the corner of the room. Nows my chance I make it ring. He is astonished to see it move. I then make my way up from the cellar into his room, unlocking the door. I have big heavy chains around me with boxes on them and as I walk up the stairs I sound like an elephant. This is because the chains are so big and heavy. This I think will definitely work but again Scrooge just shouts Humbug and assumes he is hearing things. I cant take this anymore so I go up to him in person as a ghost obviously. I myself look just like I did on the day I died except for the heavy chains on me and a bandage round my head. These bandages were shoved on around your head to keep your jaws closed in coffins. I despised them so much. Scrooge is shocked to see me and shocked that you look the same as I did seven years ago when I where alive. However Scrooge still refuses to acknowledge that you are real and not is imagination. He blames the fact that he sees you on something he ate that day. I tell him why Im here but Scrooge cant understand so I start to describe my wasted life to him and how I regret it so much and I say to him again that Im here to offer him a chance to change his fate of having to wonder eternity like me and carry these heavy chains on his body. Before I leave I warn Scrooge that there will be another three spirits which will visit you tonight. I leave him wondering about what he has just seen, hoping that he will change his self-centred life and not have to spend eternity like me. Personally however I think Scrooge is too much like me and will forget my visit and keep living a life of selfishness like I did.

Business and Institutional Marketing Coursework - 1

Business and Institutional Marketing - Coursework Example The last few decades witnessed dramatic growth in information technology and currently it has become one of the most robust industries in the world. Since the IT sector has a high rate of productivity, particularly in the industrially developed world, it plays a great role in driving the overall global economic growth. Economies of scale influence both consumers and enterprises to increase the demand for IT products and services; and this situation in turn contributes to the rampant growth of IT sector. Nowadays, information technology as well as hardware and software associated with IT sector have become an integral part of almost all global industries (Economy Watch 2010). Since information technology is potential enough to reduce the cost of production to a clear extent, every major company tends to acquire IT products and services despite the implementation costs. Dell, Inc. and IT industry Dell, Inc. is a Texas based American multinational IT corporation which deals with the development and sales of IT products and services. Currently, Dell is one of the world’s largest technological corporations with a potential of more than 103,300 employees (Dell, 2011). The company has been ranked at 41st in the Fortune 500 list. Development of customer base and mergers and acquisitions are the major expansion strategies of Dell and its major mergers and acquisitions include Alienware (2006) and Perot Systems (2009). As of 2009, the company’s product lines include personal computers, data storage devices, computer peripherals, and software. The Dell is well known in the IT industry for its innovativeness in supply chain management and e-commerce sector.

Business topic Assignment Example | Topics and Well Written Essays - 1500 words

Business topic - Assignment Example The assignment will discuss about these elements that can help the newly developed bookshop to develop effective core competencies. The general Environment The newly developed bookshop should try to consider the importance of each and every element of general environment in order to achieve significant business output. Economic Conditions It is true that Australian economic environment is becoming highly challenging due to recent financial crisis and global economic recession. Therefore, it is quite difficult for the new organization to achieve significant business growth rate from the initial point of time. The organization should try to focus on high business performance by ensuring effective intellectual capital. Employees are considered as the strongest assets for an organization. The newly developed book shop should try to maintain effective relationship with the skilled and effective employees as the retention of experienced and skilled employees is the major concern for each a nd every organization. High performance and skill level of an employee enhance effective business performance. Employees generally represent the organizations’ intellectual capital. Retention and recruitment of new employees will help the organization to maintain effective relationship with the government and several stakeholders. The economic slowdown affected the economic environment of Australia (Damanpour, 1991, p.11). It is true that high unemployment rate, limited purchasing power and low disposable income of people are the major consequences of economic slowdown. Therefore, the organization’s recruitment and retention policy will help to overcome the economic challenges like high unemployment rate. In addition to this, the organization should try to provide products in economic price level. Customers are considered as the real king for the business organization. They can switch over other brand or shop if the current organization fails to satisfy their basic nee ds. During this, economic slowdown it is important for the organization to reduce several business operation cost and implement competitive pricing strategy without compromising with the quality of the books. It will help the organization to gain significant advantages. Socio-cultural Conditions The knowledge of employees can be regarded as the important asset for the employers. Securing intellectual capital will help the newly developed bookshop to maintain effective relationship with the customers. It is important for the bookshop to maintain strong ethics in the business processes to avoid the possibilities of workplace conflicts. Last but not the least; it is important for the organization to ensure effective leadership and managerial skills to manage a diverse multicultural workforce. In case of any difficulty the managers of the organization should try to implement change management process to develop strategies according to the current market demand. It is highly important fo r the newly developed bookshop to develop a strong management foundation to maintain effective workplace environment (Rodiek, 2008, p.29). It is discussed earlier that

Analysis of Prest v Petrodel Resources Ltd

Analysis of Prest v Petrodel Resources Ltd The relatively short and significant judgment in the Supreme Court case of Prest v Petrodel Resources Ltd has gathered vociferous interest from academics and practitioners. It was of key interest as it was a legal cross over between family law and company law. The legal team representing Prest stated that the decision is of major importance not only for family law and divorcing couples, but also for company law, and it is the most important reviews since Victorian times on the law regarding piercing the corporate veil.[2] The principles of lifting the corporate veil for the past eight decades seemed to have never been wholly established as judges always contradicted each other and never reached a unanimous decision. There has been extensive discussion as to whether a court can ignore the principle of separate legal personality and treat a companys property, rights and obligations as belonging to a person who owns and controls the company.[3] The critical points which would be analyse d in this essay would be whether Prest has brought us closer to what the principle of lifting the corporate veil can be defined as, what it entails or whether the whole doctrine should be set aside. It will be argued that the law should not be given its quietus as it seems that judges are somewhat getting closer to an answer. Prest narrowed the circumstances in which the doctrine may apply thus, this could show that decision makers are near the end of a long marathon. On the contrary, it seems that even if the doctrine is set aside, the principles would still be applied unknowingly by judges, it would perhaps not be defined as piercing the veil doctrine. It would possibly be applied in conjunction with other laws which would have the same effect and outcome as piercing the corporate veil. Lifting the corporate veil has been viewed narrowly to be the process used by the courts to either determine what exactly is going on behind the shell of incorporation. The whole concept of lifting the veil was derived from Salomon v Salomon[4] where corporate veil was established. It was held that a limited company was viewed like any other independent person with its right and liabilities appropriate to itself[5] The Salomon principle has been the foundation on which company law and business corporations have thrived on for years.[6] When taking into consideration how the law has developed in this area, Cheung describes that it is evident the House of Lords decision in Woolfson [7] came to be source for guidance in subsequent cases. More importantly, the HL emphasised that it is only appropriate to pierce the corporate veil where the circumstances indicate that the company is merely a faà §ade concealing true facts. However, despite this important distinction, the courts have alwa ys been wary that there must be some limit to the protection afforded by limited liability to ensure that business dealings remain honest. As Lazarus[8] explained no court will allow a person to keep an advantage which had been obtained by fraud[9] This principle underpinned all of the early attempts to pierce the veil meaning that the court will not allow a corporate personality to be used to protect individuals from wrongdoing. Similarly, Lord Sumption explains piercing the corporate veil means disregarding the separate personality of the company[10] Moreover, as per Lord Keith in Woolfson,[11] he states it is appropriate to pierce the corporate veil only where special circumstances exist[12] Consequently, right from the onset, there were conflicting views. The reception which the doctrine received forty years ago is still echoed to this day in Prest. The court reaffirmed in Prest the well-established judicial conservatism approach that the corporate veil could only be pierced in very rare cases[13] Therefore, despite the doctrine not being clear, it is well established that the doctrine is not be considered in all corporate cases but, ought to be considered only rare ones. On the other hand,it can be argued, that the strictness of the approach led to the doctrine existing more as a matter of legal theory than as a feature of legal practice. Prior to Prest, in Lipman,[14]the only way to lift the veil was if the company was regarded as a sham or mere faà §ade. In Smallbone,[15]Sir Morritt brought forward the argument that it is uncertain as to which circumstances a company can be considered as a sham or whether the company need to do something illegal for immorality to suffice.[16] Hence, this suggests that there is no clear structure to be followed. This could create further confusion as to what the doctrine of piercing the corporate veil originally intended to do. Could this perhaps suggest that it is better to abandon the doctrine as a whole rather than to try and figure out what the principle actually proposes to do. This could perhaps create more clarity in the sense that decision makers would know what is not meant to be included in the doctrine. Furthermore, this can be mirrored in Prest where Lady Hale and Lord Wilson doubted whether it is possible to classify all cases neatly into cases of either concealment or evasion[17] Therefore, even to this day there are a lot of question marks as to when and how the doctrine is applied; there are still a lot of unanswered questions which have not been dealt with. It seems that the judges only deal with these when and how it comes. It can be contended that the doctrine is there but, no one has yet connected the dots to see the full picture of what it entails. The fact that none of these questions seem to provide a clear picture further creates problems today as for a doctrine to develop or adapt to the new changes, the reasonings behind the past decision needs to be understood thus, if one cannot do that then how can the doctrine be established. Notwithstanding, since Prest, it is no longer sufficient for a company to show that it is a mere faà §ade or a sham;[18] one must show that control of the company by the wrongdoer was used as a device to conceal the wrongdoing.[19] A new provision on how the doctrine should be established was brought in Prest. Over the past eighty years, there has been many interpretations. Most recently, analysed by Lord Sumption where he identified the concealment and evasion principle. In Prest, Lord Sumption argued for a narrower and clearer approach by restricting the circumstances in which the veil may be pierced. This was because references to a faà §ade or sham beg too many questions to provide a satisfactory answer[20] He attempted to give an explanation; He stated that the veil would be restricted to two principles: the concealment principle and the evasion principle.[21] The concealment principles is the interposition of a company or perhaps several companies so as to conceal the real ac tors[22] But, he noted that this does not actually involve piercing the veil; the court is simply looking behind the faà §ade to discover the true facts.[23] Contrarily, the evasion principle applies where a person is under an existing legal obligation which he deliberately evades by interposing a company under his control.[24] However, despite the two approaches being somewhat clear; Lord Alcock observes that care must be taken because none of the other six justices of the Supreme Court agreed with Lord Sumption without some qualifications[25] He also points out that there is substantial uncertainty surrounding the operation of the evasion principle.[26] Most significantly, Neuberger also found that in cases where piercing the veil was considered, it either did not apply in the facts, or it was applied on the facts but the results could have been arrived at on some other legal basis.[27] On these grounds, this could show that the doctrine does not necessarily need to exist as the same outcome can be arrived on some other legal basis. It can be indicated that the doctrine could perhaps only exist to give reassurance to corporate businesses in order to ensure them that they have a sense of security in case something goes wrong, but in reality, it does not exist and is rarely applied. Undoubtedly, Lord Neuberger drew different conclusions regarding the application of the principle. He argued that there is not much support for the doctrine.[28] He observed that there is no English case which unequivocally underpinned a power to lift the veil[29]; however, recognition is given to a limited power as a valuable judicial tool to undo wrongdoing in cases where no other solution exist[30] It gives the impression that every judge will come up with a new principle every now and again which would be relied upon but then a couple of years after, a new judge will find criticism in the doctrine. It seems that it is going around in a vicious circle without reaching an end-po int. Additionally, Lord Sumptions principle brought further opposition. Lord Mance argued that It is dangerous to seek to foreclose all possible future situations which may arise and I would not wish to do so[31] Furthermore, it should be considered that Prest only dealt with one specific class of asset which were held by those of corporate entities. The decision shows that an application of company law principles is required when determining the ownership of those assets.[32] Henceforth, this shows that Prest only narrowed only one specific factor in piercing the corporate veil, a factor which cannot be used in all cases. This further shows that we are no closer to an answer of lifting the corporate veil. Contrarily to the above, despite there not being a set doctrine, it seems that the Lordships all agree on one aspect. In Prest, they all accepted the existence of a general common law veil piercing as being limited to rare and exceptional circumstances.[33] Lord Clarke argued that Sumptions distinction the circumstances in which the doctrine apply are rare[34] This similar reaction has been echoed in the past. It can be thus shown, that not much has changed and the decision makers are still unsure as to when the doctrine can be applied. In 2017, it is very difficult to predict what the future path for the doctrine will take as there are many conflicts on this topic even from the Supreme Court judges. As stated above, Lord Neuberger, Lord Clarke and Lady Hale were not entirely convinced on the validity of the doctrine and seeing it as merely a metaphor which was unclear and inchoherent. This was contrasted with Lord Mance and Lord Walker who are very much in favour of keeping the doct rine. On the other hand, Lord Neuberger who had initially been in favour of giving the doctrine its quietus because it had been misapplied in the eighty years indicates that the obiter by Lord Sumption is very influential and could prove to be important in future cases. Hence, this further indicates that there are still many uncertainties within the doctrine itself. It can be indicated that if Prest was successful in providing a set answer as to what piercing the corporate veil entails then there would have been many cases which would have pierced the veil post Prest. For some the most helpful case is the decision in Pennyfeathers limited v Pennyfeathers property company limited.[35] It is said to be a better example of facts for giving rise to the principle of piercing the veil. Provided that the principle was to be properly established then there is one thing that all decision makers would agree upon which would be that the company was used in an attempt to immunise himself from the liability of wrongdoing[36] This is consistent in DHN[37] just as much as it is in Gramsci.[38] It seems that in every case that involves piercing the veil, the defendants always argue that there is no such thing as piercing the corporate veil[39] thus, could it be that many wrongdoers have been able to escape liabilities simply because the doctrine was not well es tablished. The new approach found in VTB[40]and Prest significantly restrictive approach to piercing the corporate veil which in effect has relegated the doctrine to a principle of last resort.[41] Post Prest cases such as R v McDowell[42] and R v Singh[43] shows that the superior courts exercising restraint in disturbing the principle in Salomon.[44] It therefore appears that where litigants can show that the relevant tests are satisfied, the courts will allow them to obtain judgement against assets that were intentionally placed out of their reach. However, these cases are and will remain exceptional. More recently, in Akzo Nobel[45] in its arguments had suggested that the Competition Commission had tried to attribute the activities of the subsidiaries to Akzo Nobel which was in effect piercing the corporate veil.[46] It could be considered that an alternative approach would be to put the doctrine on a statutory basis so that the courts would have a guide to follow instead of consistently establishing conflicting views between themselves. However, this could prevent flexibility of the courts whilst it faces complex issues which cannot be foreseen by statute. On the other side of the coin, it would be less harmful than having ambiguous rules. Furthermore, there could be an extension which established distinct body rules for corporate groups such as in Germany. The interest of the whole group both financial and non- financial matters would be recognised. Moreover, another approach could be piercing the veil by removing limited liability towards involuntary creditors, notably tort victims. In Chandler v Cape,[47] it introduced some basis for this approach whilst imposing liability on a parent company by suggesting that the parent company has a duty to the employees of its subsidiary company. To conclude, it has been suggested by academic commentary that the decision reflects a progressive trend of restricting the doctrine.[48] However, it can be contemplated that slightly narrowing a doctrine which Supreme Court judges do not agree with does not mean that it is progressive.[49] If one keeps on rebutting every proposal that is brought forward then that is not progressive, it does not feel like any decision makers has tried to find a solution for this problem. It can be disputed that this is a never ending vicious circle.  It seems as if it is an entertaining ground for judges to see what new solution can be made this time around. Prest brings a new kind of uncertainty.[50] However, Prest does confirm that the veil would only be pierced in exceptional circumstances. There is one basis which all judges approve which is that the veil is only to be pierced in exceptional circumstances. This could perhaps be a starting point of a well-established doctrine. It can be contende d that, even if the doctrine is given is quietus, judges would still apply the principles of piercing the veil unknowingly. This decision can be derived from another legal basis but, it will have the same outcome. Thus, even if it is given its quietus, the doctrine would still be there transparently. It seems that we are at a halt with the long marathon until, a case can fully apply the two provisions in Prest. Bibliography Practitioners Textbooks Palmers Company Law Books A Digman A, John Lowry, Company Law (8th edn OUP Oxford) Birds J, Boyle Clark B et al, company Law (9th edn, Jordan Publishing) Dr Wilde C, Smith and Keenans Company Law ( 17th edn Pearson) Lowry J, and Arad Reisberg, Company Law Corporate Finance (4th Edn, Pearson Journals Akansha Dubey et al, Family Law (2014) 3(1) A Alcock piercing the veil- A dodo of a Doctrine (2013) 25 denning LJ 241,243 A Bowden Concealment, Evasion and Piercing the corporate veil: Prest v Peterodel Resources Ltd [2013], Greens Business law, April 2014 Bull S, piercing the corporate veil in England and Singapore [2014] Heinonline C Hare, Piercing the corporate veil in the supreme court (again)- The Cambridge Law Journal, 72 [2013] 511-515 Chrysthis N Papacleovoulou, lifting or piercing, the corporate veil in Cyprus: a doctrine under challenge- an analysis of English and Cyprus case Law analysis (2016) 27 (4) ICCLR D Lightman, Petrodel Resources Ltd v Prest: Where are we now? Trust Trustees (2013) 19 (9):877 J McDonagh, Piercing the corporate veil in the family division: Prest the latest from the court of appeal- Trust and Trustees (2013) 19 (2) 137 J Payne Lifting the corporate veil: A reassessment of the fraud exception Cambridge law Journal, 56 (2) July 1997 Mujih E, Piercing the corporate veil as a remedy after Prest V Petrodel resources Ltd: Inching towards Abolition [2016] Westlaw 17,17 Pey Woan Lee, The Enigma of Veil- Piercing (2015) 26 (1) ICCLR 28, 30 Spears, Expert analysis of the Prest Judgement (Spears ,11 June 2013) Tan Cheng-Han, Veil piecing- a fresh start (2015) 1 JBL Online Articles Spears, Expert analysis of the Prest Judgement (Spears ,11 June 2013) http:///www.spearswms.com/expert-analysis-of-the-Prest-judgment/> accessed 8th March 2017 Simon Mcleod- The Corporate Veil And Its Piercing As Clear As? http://gdknowledge.co.uk/the-corporate-veil-and-its-piercing-as-clear-as/ >accessed 20th February 2017 Cases Akzo Nobel NV v Competition Commission [2013] CAT 13 Antonio Gramsci Shipping Corp ors v Aivars Lembergs [2013] EWCA Civ 730 DHN Food Distributors Ltd v Tower Hamlets London Borough Council [1976] 1 WLR 852 Lazarus Estates Ltd v Beasley [1956] 1 QB 702 Prest v Petrodel Resources Ltd UKSC 34, [2013] R v McDowell [2015] EWCA Crim 173 R v Singh [2015] EWCA Crim 173 Salomon v Salomon [1896] UKHL 1 Trustor AB v Smallbone (No 2) [2001] EWHC 703 VTB Capital plc v Nutritek International Corp [2013] UKSC 5 Woolfson v Strathclyde Regional Council [1978] UKHL 5 [1] Prest v Petrodel Resources Ltd UKSC 34, [2013] [2] Spears, Expert analysis of the Prest Judgement (Spears ,11 June 2013) http:///www.spearswms.com/expert-analysis-of-the-Prest-judgment/> accessed 8th March 2017 [3] French D, Mayson S Ryan C, Company law (31st edn, OUP) 127 [4] Salomon v Salomon [1896] UKHL 1 [5] Lord Halsbury Salomon v Salomon [98] [6] Lowry J, and Arad Reisberg, Company Law Corporate Finance (4th Edn, Pearson) 35 [7] Woolfson v Strathclyde Regional Council [1978] UKHL 5 [8] Lazarus Estates Ltd v Beasley [1956] 1 QB 702 [9] Ibid [10] Prest Lord Sumption [16] [11] Woolfson v Strathclyde Regional Council [1978] UKHL 5 [12] Paragraph 90 lord Ketih [13] Prest [103] Lord Clarke [14] Jones v Lipman [15] Trustor AB v Smallbone (No 2) [2001] EWHC 703 [16] Ibid [17] Ibid [92] Lady Hale [18] Jones v Lipman [44] [19] Birds J, Boyle Clark B et al, company Law (9th edn, Jordan Publishing) 60 [20] Prest [28] (lord Sumption) [21] Pret [28] Lord Sumption [22] Ibid [23] Ibid [24] Ibid [35] [25] Alistair Alcock piercing the veil- A dodo of a Doctrine (2013) 25 denning LJ 241,243 [26] Pey Woan Lee, The Enigma of Veil- Piercing (2015) 26 (1) ICCLR 28, 30 [27] Prest [74] Lord Neuberger [28] Prest [69] (lord Neuberger) Alistar Alcock (n 18) 250 [29] Ibid [30] Ibid [31] Ibid [100] Lord Mance [32] Piercing the corporate veil in the family division: Prest the latest from the court of appeal- Trust and Trustees (2013) 19 (2) 137 [33] Piercing the corporate veil in the supreme court (again)- The Cambridge Law Journal, 72 [2013] 511-515 [34] Ibid [103] Lord Clarke [35] Pennyfeathers limited v Pennyfeathers property company limited [2013] EWHC 3530 (Ch) [36] Gramsci. Burton J [101] [37] DHN Food Distributors Ltd v Tower Hamlets London Borough Council [1976] 1 WLR 852 [38] Antonio Gramsci Shipping Corp ors v Aivars Lembergs [2013] EWCA Civ 730 [39] Ibid [40] VTB Capital plc v Nutritek International Corp [2013] UKSC 5 [41] Bull S, piercing the corporate veil in England and Singapore [2014] Heinonline 39,39 [42] R v Singh [2015] EWCA Crim 173 [43] R v McDowell [2015] EWCA Crim 173 [44] Mujih E, Piercing the corporate veil as a remedy after Prest V Petrodel resources Ltd: Inching towards Abolition [2016] Westlaw 17,17 [45] Akzo Nobel NV v Competition Commission [2013] CAT 13 [46] Simon McLeod- The Corporate Veil And Its Piercing As Clear As? http://gdknowledge.co.uk/the-corporate-veil-and-its-piercing-as-clear-as/ accessed 20th February 2017 [47] Chandler v Cape plc [2012] EWCA Civ 525 [48] Akansha Dubey et al, Family Law (2014) 3(1) 214,217 [49] Tan Cheng-Han, Veil piecing- a fresh start (2015) 1 JBL 20,21 [50] Chrysthis N Papacleovoulou, lifting or piercing, the corporate veil in Cyprus: a doctrine under challenge- an analysis of English and Cyprus case Law analysis (2016) 27 (4) ICCLR 129,130