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. Women take birth control to prevent pregnancy. Also, teen women can prevent unwanted pregnancies by having access to over the counter birth control pills. Birth control pills should be available without a prescription. The first reason birth control pills shouldRead MoreUnintended Pregnancy : An American Epidemic Essay1280 Words   |  6 PagesUnintended Pregnancy: An American Epidemic This year in America, over one million teens will become pregnant. More than 80% of these pregnancies will be unintended (North Carolina PRAMS 2009). Unintended pregnancy is commonly defined as â€Å"a pregnancy that is reported to have been either unwanted (that is, the pregnancy occurred when no children, or no more children, were desired) or mistimed (that is, the pregnancy occurred earlier than desired)† (CDC 2015). Though some teen pregnancies are intentionalRead MoreEssay about Should Abortion Be Legal?1567 Words   |  7 Pagesissue, abortion is an issue society should come to terms with. Abortion became legal on January 22, 1973 since women have the right to freedom and the choice to live their life as they please. Many years ago abortion was illegal and lots of women died because they tried to terminate their pregnancy themselves without professional help. In 1973 the Supreme Court passed a law that allowed women to have a choice of abortion. Abortion is the removal of a developing baby within in the mother wombRead MoreSeveral Cases of Violence Against Children1030 Words   |  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. 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