Thursday, January 9, 2020
Sport and the Media Essay examples - 1052 Words
Sport and the Media The growth of television as a significant cultural form during the 1960s put the relationship between sport and the media on the public agenda. In late 1969, the US magazine Sports Illustrated drew attention to the ways in which television was transforming sport. In effect, sport in the television age was a whole new game. The growing economic and cultural significance of television for sport gradually became a pertinent issue in countries around the world.Clearly sport and television had developed a degree of interdependence. They belonged together like ham and eggs. In the view of some, television had made sport Newsweek expressed concern, in 1967, over the extentâ⬠¦show more contentâ⬠¦Media organizations exist within legal frameworks that determine their scope. In the United Kingdom, the BBC is a public corporation, and the ITV system is overseen by a public body, the Independent Television Commission. Both are charged with a statutory responsibility to provide a broad range of material, which includes sport coverage. The introduction of Channel 4 in 1982, with its statutory obligation to be alternative and innovative, had an impact on the range of sports covered In the USA free market forces are not subject to as much restriction, but there are still laws, rules and regulations that impact upon sport coverage The press in both countries are subject to less restriction from government. Sport coverage in the British tabloid press is dominated by a very small range of sports, with football typically providing more than half of the content. While some sport events, such as the Olympic games and the soccer World Cup, win huge audiences, the audience for much television sport is not, by televisions standards, large. Part of the appeal of sport for television producers is its cheapness. It can fill hours of the schedule at relatively low cost. A substantial amount of television sport, lacking major audienceShow MoreRelatedSports Media Changing the Sports Industry 648 Words à |à 3 Pagesimpact ESPN has made on sports, sports media and the sports industry as a whole canââ¬â¢t be overlooked. On September 7th 1979 ESPN launched their flagship show, SportsCenter. This moment in sports media history was a game changer for the way fans consume sports. It is amazing that back in 1979, the conc ept of watching highlights and footage of games when they were happening or just completed was unfathomable for most people. The moment SportsCenter aired, sports marketing and media was altered to a 24/7Read MoreMedia Influence On Sports1347 Words à |à 6 Pagesthe past years the media has had a big effect on society. Many people rely on the media for news or sports coverage but they donââ¬â¢t realize that the media may influence peopleââ¬â¢s beliefs or way of behaving. The media covers sports in order to provide information to the fans but they also can create fake news to spark controversy in sports. The world of sports is largely affected by the media as they are a big topic to talk about throughout all kinds of media. Although the media can provide informationRead MoreThe Impact Of Media On Sports On The World Of Sports Essay1327 Words à |à 6 PagesSurprisingly today, most businessââ¬â¢s take their advertisement into the world of sports. One major sport event such as the Super Bowl, is a major key to exposing an ad to millions of individuals. Along with other major sports like soccer, football, and baseball to name a few, all these sports have a large number of fans and viewers. Now, some may question the theory, why televised ads and spend chunks of money towards sports games rather an award show, or a special T.V. show? Itââ¬â¢s simple, when learningRead MoreSports Media Essay1063 Words à |à 5 PagesSports of old were merely competitive activities rooted in heroism and romanticism. Sports activities today, however, have no such innocence or simplicity. Currently in America, the activities that make up our sports culture is not only the competitive events themselves but the processes and issues that underlie and surround them. Entwined in our sports culture is the giant business of mass broadcasting. Indeed, sports and the media go hand in hand like peanut butter and jelly, like Mickey andRead MoreSports Media And Body Image1235 Wor ds à |à 5 PagesArticle Mini-Paper Article 1: Sports Media and Body Image Tia DeHaan The article Must See TV or ESPN: Entertainment and Sports Media Exposure and Body-Image Distortion in College Women by Kimberly L. Bissell and Peiqin Zhou examines how media promotes an idealization of thinness in college-age women. The study by Bissell and Zhou takes place at a southern college university in the United States, and compares and contrasts the entertainment industry and sports media on disordered eating and bodyRead MoreGender Stereotyping Of Sports Media1743 Words à |à 7 PagesGender stereotyping in sports media is something we see everyday in magazines and on TV. Since sports were invented, males have dominated one of Canadaââ¬â¢s largest pastimes. Reasons for this being physicality and strength, but as time progressed women began to become more involved in the culture of sport. Today there is almost an equal amount of women participating in sports as man, yet women are still not being represented with the same approach as men. About a month ago I found a video onlineRead MoreSports Media And Its Impact On Society2176 Words à |à 9 PagesIn what ways do sport media contribute to the perpetuation of gendered inequalities? In developing your argument, suggest two solutions that may help redress this situation. Sport has become a pivotal role in developing the news and entertainment media worldwide over the last two centuries. Sport media are one of the most widespread and formidable institution that become the crucial vehicles in the transmission of the social heritage of our society from age to age, which included television, radioRead MoreThe Influence of Media on Sport Essay2462 Words à |à 10 PagesInfluences of Mass Media in Sport When communication is spread not just between two individuals but rather between tens of millions of people it is known as mass media. Mass media is known as the central nervous system of society and it functions as a medium of exchange of information across the globe. Mass media has many different purposes, such as providing information, entertaining, persuading and also by carrying a vague general function of culture to millions of people.(Frederick 18)Read MoreSocial Media and Sports Alex1902 Words à |à 8 Pages Chester English 12 CP Rough Draft 3/27/12 How has Social Networking affected the sporting industry? From all the premier sports athletes like LeBron James, Aaron Rodgers, Andy Roddick, Michael Phelps to all of the big-time sports anchors and newscasts like Chris Berman or Dick Vitale. Social Media has changed the dynamics of how people watch and follow sports on a daily basis. Social networking tools like Twitter and Facebook are two big networks that allow people to stay up to date withRead MoreMedia Representatin of Women in Sport2262 Words à |à 10 Pagesparticularly in the sporting industry, which remains male dominated. Female sport has been given much notoriety over their uproar in the past decade, but is finding in a male controlled industry it is difficult for women to receive help from governing bodies. Female sport is marginalised compared to male sport, largely due to the sexualisation of the athletes themselves. Professionally they are receiving very little media coverage in comparison to males and in an amateur sense; females are being stereotyped
Wednesday, January 1, 2020
Dracula Love Story or Horror - Free Essay Example
Sample details Pages: 2 Words: 692 Downloads: 4 Date added: 2019/05/13 Category Literature Essay Level High school Tags: Dracula Essay Did you like this example? If I cannot inspire love, I will cause fear the monster said to Victor Frankenstein. Throughout Mary Shelleys Frankenstein, Victor rejects the very creature he had toiled over and been obsessed with for so long. After months of laboring, the creature finally comes to life. Donââ¬â¢t waste time! Our writers will create an original "Dracula: Love Story or Horror?" essay for you Create order Instead of being overjoyed and ecstatic, Victor fears what he has created. He is terrified and flees from the creature. He forsakes the creature out of repulsion because of its deformities. As a result, the creature terrorizes Victors friends and family. One may argue that Frankenstein was a monster only because had influenced him to be that way. In the novel, Frankenstein, Mary Shelley demonstrates through characterization, setting, and irony that every child needs and deserves nurturing when they are born in order to make them emotionally human. Because Doctor Frankenstein abandons his creation, the creature is mistrusting and has no choice but to learn the ways of life on his own. The creature is hurled into a world of prejudice and misunderstanding. The creature is like any other baby. It hungers for attention. It seeks love and compassion. The creature engages other humans, but is beaten. He does not comprehend, and is wounded emotionally by this interaction. The creature eventually observes the De Lacey family. Hes enthralled by the family. He is caring towards them. He picks their vegetable. He shovels pathways for Agatha. My heart yearned to be known and loved by these amiable creatures; to see their sweet looks directed towards me with affection was the utmost limit of my ambition. Its apparent the creature cares for this family. But when the monster presents himself to the De Laceys, he is not greeted with the same adoration he has for the family. Instead he is rejected and beaten by them. In turn, the creatures trus t turns to malice and he declares war against all humans. In Frankenstein, Mary Shelley further demonstrates that setting also plays a significant role in the emotional development of a child. The creature spends a great deal of time near Ingolstadt. After leaving the dormitory, the monster travels to a nearby village. There he is surrounded by the townspeople who immediately reject and beat him. The whole village was roused; some fled, some attacked me, until, grievously bruised by stones and many other kinds of missile weapons, I escaped to the open country and fearfully took refuge in a low hovel . From the very beginning, the monster was given all the worst circumstances. He was immersed in a setting of mistrust, violence, and hate. In turn, he lashed out with the very same hate those around him had misappropriated towards him. If the monster had been introduced into a nurturing setting and environment, it is plausible the monster would had been more accepting of others and treated others with respect instead of violence. Finally, Mary Shelleys writing demonstrates the importance of nurturing through irony. Victor Frankenstein created the very monster that killed his family. Ironically, Victor does not believe he is to blame. Instead, Victor believe he is a victim in Mary Shelleys story and free of guilt. I felt as if I had committed some great crime, the consciousness of which haunted me. I was guiltless, but I had indeed drawn a horrible curse upon my head, as mortal as that of a crime. If Victor would have nurtured his creation from the beginning and raised it to have a moral compass, there would be no victims and therefore nothing to take any blame for. In conclusion, it was Victor Frankensteins initial rejection of the monster that led to creatures disdain for humans. The monster sought out vindication for the way it had been treated by others. If the monster had been nurtured by its creator and treated with compassion by others, it would never have become a monster in the first place. A child requires guidance and nurturing in order to grow and develop. Nurturing is what makes an individual emotionally human. The Frankenstein monster was brought into the world as a child that was abandoned, mistreated, and abused. Without nurturing a child may grow into a monster.
Tuesday, December 24, 2019
Adoption Of Medical Innovations An International Review
Wooding, S., Cochrane, G., Taylor, J., Kamenetzky, A., Sousa, S., Parks, S. (2015). Insights on earlier adoption of medical innovations: An international review of emerging and effective practice in improving access to medicines and medical technologies. RAND Europe Summary of Study The UK Government launched the Accelerated Access Review in November 2014 to evaluate the channels for the advancement, assessment, and adoption of innovative medicines and medical technology. In order to support the Accelerated Access Review, RAND Europe collaborated with the Policy Institute at Kingââ¬â¢s College London by ââ¬Å"conducting a short study to investigate international instances of accelerating the use of new drugs, devices, and diagnosticsâ⬠(Wooding et al, 2015). During the first phase of this study, the authors focused on understanding the hypothetical foundations that establish the adoption of creative medicines and medical technologies. The researchers conducted 20 key informant interviews with various stakeholders, including industry, academia, and practitioners. To help examine the issues that surround the process of medical innovation, the researchers grouped the examples of health care system intervention into four categories: ââ¬Å"process improveme nt, risk sharing, process linkage, and addressing market failure or pricingâ⬠(Wooding et al, 2015). The lack of comparative empirical data on international adoption rates of medical innovations is seen as an important issue in theShow MoreRelatedEmr Concerns Are Plaguing The Health Care Industry Today1416 Words à |à 6 PagesHealthcare professionals, such as nurses, are on the front lines in the defense against medical errors. Closing the gap between current clinical and hospital practices and the various approaches to improving patient safety requires changes that are cultural and systemic in nature. The greatest challenge to hospitals using an EMR system is the expense of the new system, and the challenge nurses face with technology adoption in usage of EMR and protection of records. Even though spending depends on both theRead MoreHealth Wearable Technology1693 Words à |à 7 PagesAbstractâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦ â⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦3 Introductionâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..4 Review of the Literatureâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..6 Methodologyâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦8 Findingsâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..9 Summary, Conclusion and Recommendationsâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..11 Referencesâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..12 Appendix Aâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦14 Health Wearable Technology !3 Abstract Innovations in technology paved way for a new category of digital devices aimedRead MoreIbm And The Tabulating Machine Company1512 Words à |à 7 Pagesââ¬Å"International Business Machines commonly called as IBM is a merger of three nineteenth century companies called as the Tabulating Machine Company, the International Time Recording Company and the Computing Scale Company of America which creates Computing-Tabulating-Recording Company (CTR) on June 16, 1911. IBM was formerly known as CTR. In 1914 Thomas J. Watson Sr. joined CTR and over the next two decades transformed it into a growing leader of innovation and technology. The companyââ¬â¢s name got changedRead MoreOutline Leadership Practice Issue1336 Words à |à 5 PagesIts dedication to clients makes it viable for information delivery, which can bring positive change in the leadership of ophthalmology practice (American Journal of Ophthalmology, 2012). Steps for developing literature review For a clear understanding of the literature review on my topic of choice, which is management of ophthalmic wards, I would start by defining the meaning of ophthalmology. This would be followed by a short history regarding its development and importance in the field of healthRead MoreCleveland Clinic : A Non Profit Academic Medical Center1211 Words à |à 5 PagesCleveland Clinic is a non-profit academic medical center, founded in 1921, and located in Cleveland, Ohio. It employs over 42,000 staff members throughout their various national and international campuses (US, CANADA and the United Arab Emirates). It is regarded as the fourth best hospital in the United States according to US News World Report and was even recognized by president Barak Obama in 2012 as ââ¬Å"one of the best health care systems in the world and a model to follow in the delivery of careâ⬠Read MoreDigi Marketing Analysis2398 Words à |à 10 Pagesprovide appropriate returns to their shareholders and th ey have played am important in improving Malaysians lifestyle by providing up to date telecommunications services. In the long term, DIGI will try their best to increase share values by giving innovations and best telecommunication services to the Malaysians market. RECOMMENDED MARKETING STRATEGIES AND PROGRAMS DIGI telecommunication competitors are MAXIS telecommunication. In order to be successfully within a market, it is also important to studyRead MoreBenchmarking Is A Part Of Total Quality Management1483 Words à |à 6 Pagescombination of both. Internal benchmarking involves comparing processes and operations within an organization. Competitive benchmarking is the comparison of processes, products, and services to competitors. Functional benchmarking allows the comparison and adoption of processes and practices from different industries as long as the functions are similar. Generic benchmarking is quite similar to functional benchmarking however, it focuses on the need for drastic process improvement regardless of the industryRead MoreRole And Responsibilities As A Dnp Practice Scholar1704 Words à |à 7 Pagestheory and meta-theory, less research methodology content, but a focus on evaluation and use of research rather than conducting a research. According to Marion et al., 2003; A ACN, 2004, the DNP ââ¬Å"emphasis on scholarly practice, practice improvement, innovation and testing of interventions and care delivery models, evaluation of health care outcomes, and expertise to inform heath care policy and leadership in establishing clinical excellenceâ⬠. Within the long-term care facility, dementia patients demonstrateRead MoreInformation Security Risk Management2820 Words à |à 12 PagesDiscussion As observed at the 4th International Conference on Global e-Security in London in June 2008, Information Security Risk Management (ISRM) is a major concern of organizations worldwide. Although the number of existing ISRM methodologies is enormous, in practice a lot of resources are invested by organizations in creating new ISRM methodologies in order to capture more accurately the risks of their complex information systems. This is a crucial knowledge-intensive process for organizationsRead MoreHealth5831 Words à |à 24 PagesTerry Campbell Abstract This paper describes the approach taken by the Canadian Institutes of Health Research (CIHR) to develop a framework and indicators to measure the impact of health research. The development process included national and international consultations. Key methodology challenges and measurement requirements were identified. The framework that has resulted from this process includes definitions of key concepts, methodology guidelines, identification of the different stakeholders
Sunday, December 15, 2019
Lucent Technologies Deferred Taxation Free Essays
Executive Summary This memorandum is intended to communicate the deferred tax issues of Lucent Technologies Inc. on the basis of analysis of the veracity of the situation according to the reporting frameworkââ¬â¢s guidelines to anticipate unfavorable implications that had been resulted due to poor performance of the company over the past years. The Financial Accounting Standards Board (FASB) is the recognized body for making pronouncements as Generally Accepted Accounting Principles (GAAPs) in the United States. We will write a custom essay sample on Lucent Technologies Deferred Taxation or any similar topic only for you Order Now The FASB has promulgated Statement of Financial Accounting Standard # 103 ââ¬Å"Accounting for Income Taxesâ⬠which specifically prescribes the treatment of income taxes of corporate entities and guidance for how deferred taxes should be recorded either an asset or a liability in the financial statements. It also provides assistance in certain cases requiring a valuation allowance to be used to reduce the carrying value of any deferred tax asset for which it was ââ¬Å" more likely than notâ⬠that the asset would not be realized. The main reason behind the issue is the impact of cut-throat competition in the telecom industry and downturn in the economic conditions which had adversely affected the companyââ¬â¢s overall financial performance as a result deferred taxes amounting to $ 7. 6 billion as of September 30, 2011 have been recognized against deductible temporary differences, operating losses and tax credit carry forwards. However, under the prevailing circumstances, it is apparent that the company will not be able to generate positive taxable income in the future periods to offset the losses. Accordingly, as per FAS # 109 the valuation allowance has to be reviewed against potential tax assets and for any items in which it is more probable through persuasive and reliable evidence that the asset will not reduce future taxable income Analysis Since after the inception of its operations in November 1995, the quality production and innovation were key business success factors. However, eventually with the passage of time the entry of new firms in the telecom industry such as Alcatel, Ciena, Cisco, Ericsson, and Motorola Inc. , have intensified the level of competition. As a result of this most industry participant opted to strengthen their relationships with large service providers, as they represented over 70% of global carrier spending. The collapse of competitive local exchange carriers and other competitors of incumbent carriers had resulted in fewer customers. In addition the large service providers, has been consolidating, thus giving the remaining service providers additional buying power. Furthermore, as service providers continued to reduce their capital spending, fewer sales opportunities existed. Moreover, a number of its existing competitors were very large companies with substantial technical, engineering, and financial resources, brand recognition and established relationships with global service providers. These competitors were able to offer low prices, additional products or services, or other incentives. These potential competitors were also in a stronger position to respond quickly to new or emerging technologies and to undertake more extensive marketing campaigns, adopt more aggressive pricing policies, and make more attractive offers to potential customers, employees, and third-party agents. During the companyââ¬â¢s financial year ending September 30, 2001, Lucent had lost $16 billion placing its retained earnings into a net deficit. Subsequently, in the first and seconds quarters of fiscal 2002, the trend continued with losses of $423 million and $495 million respectively. As of September 30, 2001, Lucent had tax credit carry forwards of $898 and federal, state and local, and non-U. S. net operating loss carry forwards of $ 1,640 (tax effected), most of which expire primarily after the year 2019. As of September 30, 2001, Lucent has recorded valuation allowances totaling $ 742 against these carry forwards, primarily in certain states and foreign jurisdictions in which Lucent has concluded it is ââ¬Ëmore likely than notââ¬â¢ that these carry forwards will not be recognized. The components of deferred income tax assets and liabilities are as follows; Year Ended September 30, | 2001| 2000| | à | $ in ââ¬Ë000ââ¬â¢| $ in ââ¬Ë000ââ¬â¢| Deferred Income Tax Assets| à | à | | Bad Debt and customer financing reserves| $ 1,004| $ 2| à | Inventory reserves| 685| 314| | Business restructuring reserves| 632| -| à | Other operating reserves| 536| 407| à | Postretirement and other benefits| 2,386| 2,352| à | Net operating loss/ credit carry forwards| 2,538| 240| à | Other | 636| 364| | Valuation allowance| (742)| (197)| Total deferred tax assets| 7,675| 3,562| | à | | | Deferred Income Tax liabilities| | | | Pension| 1,971| 2,480| | Property, plant and equipment| 5| 417| à | Other| 521| 734| Total deferred tax liabilities| $ 2,497| $ 3,631| Keeping in view the above figures, it turned out that the companyââ¬â¢s remaining deferred tax assets amount to $ 5. 2 billion and since it is a substantial amount the companyââ¬â¢s management may however believe that it would be realized based on forecasted taxable income. However, as per FAS # 109, paragraph 17, issued February 1992, whereby it stipulates that a valuation is required when it is ââ¬Ëmore likely than notââ¬â¢ that all or a portion of a deferred tax asset will not be recognized. Therefore, forming a conclusion that a valuation allowance is not needed is difficult when there is negative evidence such as cumulative losses in past recent years as mentioned above. Hence, cumulative losses weigh heavily in the overall assessment. During the fiscal 2002 third quarter end review, the company should need to consider several significant developments in determining the need for a full valuation allowance including; * The continuity and recently more severe market decline * Uncertainty and lack of visibility in the telecommunication market as a whole * A significant decrease in sequential quarterly revenue levels * A decrease in sequential earnings after several quarters of sequential improvements The necessity for further restructuring and cost reduction actions to attain profitability As a result of this assessment, the company has established a full valuation allowance for its remaining net deferred tax assets as at June 30, 2002. Lucent recorded a non-cash charge of $ 5. 83 billion, or $ 1. 70 per share, to provide a full valuation allowance on its remaining deferred tax assets as June 30, 2002. This charge was partially offset by a third quarter income tax benefit of $282 million on a pro forma basis, and $ 50 5 million on as-reported basis. In order for the companyââ¬â¢s management to determine whether a valuation allowance is required, managers should consider all available evidence. FAS # 109 divides this evidence into negative (that is, the asset is unlikely to be realized) and positive evidence. Negative evidence includes items such as cumulative losses in recent years; a history of operating loss carries forwards expiring unused, losses expected in early future years, or assets expected to reverse in a single year in a cyclical business. The statement declares that forming a conclusion that a valuation allowance is not needed is difficult when there is negative evidence. In contrast, positive includes a strong earnings history (exclusive of any current loss), existing contracts that will produce taxable income in the period of the asset turnaround, or a large excess of appreciated asset value over a tax basis and tax planning strategies. Accordingly, based on the two types of evidences mentioned above, the views of the SEC staff with respect to valuation allowances on deferred tax assets and the types of questions that they might ask if they reviewed the Lucentââ¬â¢s financial reports are as follows; * With respect to valuation allowances the SEC is likely to look at the basics for having or not having a valuation allowance, the timing of recording changes, or consistency with other forward-looking information * Comments relating to the adequacy of disclosures, the actual descriptions of rate reconciliation items, deferred tax assets and liabilities, uncertain ax positions, timing of reversals, or expiration of net operating losses in various jurisdictions. * The SEC may also ask questions relating to contractual obligations * The SEC may also ask for clarification related to managementââ¬â¢s material estimates and/or judgments. It is important that changes in estimates be well documented. * Disclose the amount of pretax income that the company needs to generate to realize the deferred tax assets. The SEC staff may ask to include an explanation of the anticipated future trends included in the companyââ¬â¢s projections of future taxable income. Confirmation to them that the anticipated future trends included in the companyââ¬â¢s assessment of the realizability of its deferred tax assets are the same anticipated future trends used in estimating the fair value of your reporting units for purposes of testing goodwill for impairment and any other assessment of your tangible and intangible assets for impairment. Disclose that the deferred tax liabilities that the company is relying on in its assessment of the realizability of its deferred tax assets will reverse in the same period and jurisdiction and are of the same character as the temporary differences giving rise to the deferred tax assets. * Indicate the nature of the uncertainty and the nature of each event that could occur in the n ext twelve months that would cause the change for each significant tax position. Conclusion It has been evident from the above analysis that Lucent has been facing poor performance and as many of its assets have very long lives but itââ¬â¢s still not indicative of future viability of these assets. Until an appropriate level of profitability is reached, Lucent should not expect to recognize any significant tax benefits in future results of its operations. The company must use judgment in considering the relative impact of negative and positive evidence. The weight given to the potential effect of negative and positive evidence should be commensurate with the extent to which it can be objectively verified. The more negative evidence that exist (a) the more positive evidence is necessary and (b) the more difficult is to support a conclusion that a valuation is not needed for some portion or the entire deferred tax asset. How to cite Lucent Technologies Deferred Taxation, Papers
Saturday, December 7, 2019
Factor Contributing to Customer Relationship-Samples for Students
Question: Anayse the Factor Contributing to Customer relationship Management. Research Title Analyzing factors contributing to customer relationship management Introduction The study examines and evaluates the factors that contribute to customer relationship management structure. In addition, the research conceptual framework focus mainly on factors that affect customer relationship management practices was developed by assessing the CRM strategies (Trainor et al. 2014). Establishing strong relationships with customers is significant for attainment of future success rates in any business enterprise. Business organization understand that customers are the real asset and viewed as maintaining customer relations as profitable transactions as well as opportunities that need in administration. Customer Relationship Management is one of the business strategies that attracts retains as well as elevates the clientele. It needs proper accomplishment of the strategy that will help business enterprise for performing the three tasks with lower costs. The current research segment uses mixed methods that include qualitative and quantitative approaches that come under research methodology section. In this study, data was collected by using interview and survey method with the staff members, clientele and administrators. Analysis will be done by using Pearsons correlation coefficient, multiple regression examination and factor investigation (ebjan, Bobek and Tominc 2014). Research Questions What are factors that contribute to customer relationship management? How to find out or what is parameter to understand whether customer is satisfied or dissatisfied? Research Objectives To find out the current services given To find out if customer is satisfied or dissatisfied To find out how information technology is linked with Customer Relationship Management (Peppers and Rogers 2016) To highlight facts on how commitment of management links with Customer Relationship Management (ebjan, Bobek and Tominc 2014) To elucidate facts about knowledge of human resources and how it links with Customer Relationship Management To understand how knowledge of Customer Relationship Management links with CRM activities Research Hypothesis H1: Information technology is association with Customer Relationship Management H2: Managements commitment is associated with Customer Relationship Management H3: Human resource knowledge is associated with Customer Relationship Management H4: Knowledge of Customer Relationship Management is associated with CRM Literature Review and theoretical framework As rightly forward by Tseng (2016), Customer Relationship Management is one of the philosophies of clientele as well as marketing that had been derived from the advertising for creating association. In addition, Customer Relationship Management in marketing defines as the communicating process between customers as well as service of organization for attracting and maintaining the clientele who will become true customers of association and uses services. Furthermore, consumers will pay for the services that are provided by the association at a higher level (ebjan, Bobek and Tominc 2014). As opined by Peppard and Ward (2016), the factors for Customer Relationship Management that include people, technology and procedure. Furthermore, it is important to drive for other plan as well that include technology-driven process, customer-centric business process as well as cross-functional integration. Customer Relationship Management is composed of people, technology as well as culture and leadership (Peppers and Rogers 2016). Research Conceptual Model According to Lusch and Vargo (2014), the conceptual model of the research help in providing a general vision of the relations between management commitment, human resource knowledge as well as management commitment as well as knowledge of CRM and organizational culture. Figure: Conceptual Framework proposed by the researcher (Source: ebjan, Bobek and Tominc 2014) Information Technology In recent times, information technology as well as communication is used as a tool for knowledge administration, strategies and organizational communication (Ho et al. 2015). In addition, Customer Relationship Management Technology is one of the essential strategic tools of business for attaining success in Customer Relationship Management application that owns basic arrangement of information technology as well as information from the customer databases. At first place, Customer Relationship Management strategies are used as a center to store all types of customer news as well as information. Furthermore, the center will get access to competent information technology architecture that is adaptable in accordance to the changing work surroundings. It is all about the value of information that is sent to the consumers that deals with maintaining good relationship with the customers (Armstrong et al. 2015). Management commitment According to Bavarsad and Hosseinipour (2013), management commitment means to support implementation of Customer Relationship Management in a work environment that acknowledges Customer Relationship Management as an essential element of business strategy. In addition, when top management communicates strategy where Customer Relationship Management indicate strategic orientation of the company that leads to leveraging the effectiveness of organizational implementation Human resources As opined by Davand and Hozouri (2013), employers are central to an effective to an effective Customer Relationship Management where business firms manage its relationships with their employees. The company gives employees all they need to be happy and satisfied so that they it can generate revenue for the business. If the customers are not happy, the company will not be satisfied customers in the near future. Knowledge of Customer Relationship Management The above factor deals with people or group that administers who is involved in drafting policies as well as driving Customer Relationship Management into success (Han and Hyun 2015). In addition, it is needed for administrators to have supervision capacity that they should know about Customer Relationship Management. It is expected to start visions that lead the business through use of Customer Relationship Management in an effective way for taking accountability for the growth of Customer Relationship Management plan and implementing some securities that support Customer Relationship Management that include resources, time, working environment and technology. Organizational Culture As rightly put forward by Demo and Rozzett (2013), organizational culture originates as well as accumulated from attitudes, beliefs, common values and expectations. Some of the aspects are involved in cooperative learning as well as implementing ways for attaining organizational aims and transferred to one generation to other. Research Methodology Research Philosophy Researcher will be using realism research philosophy that includes Positivism and Interpretivism. Positivism means collecting scientific data by the researcher as they have conducted survey techniques for the current research study. Interpretivism means understanding the emotional side of human beings as the researcher conduct interview techniques for the present research study. Therefore, realism is the combination of Positivism and Interpretivism that are used by the researcher that aligns with the research topic on Analyzing factors contributing to customer relationship management (Peppers and Rogers 2016). Research Approach There are two types of research design that need to be evaluated by the researcher namely inductive approach and deductive approach. Deductive approach will be used by researcher as existing theories and techniques will be taken into study and then drawn conclusions at the end. Sampling methodology The researcher will be using both quantitative and qualitative method for analyzing the research topic. In case of quantitative research design, the researcher will be distributing survey questions to 150 people on matters relating to analyzing the factors that govern customer relationship management. In case of qualitative research design, the researcher will be conducting interview session from 5 managers and ask them about the factors that leads to customer relationship management. Expected Outcomes It is suggested that implementation of Customer Relationship Management is done in other domestic as well as foreign firms that uses cost and benefit analysis methods (ebjan, Bobek and Tominc 2014). In order to become economically viable, it is recommended to further investigate by use of cost and benefit analysis by conducting human resource training as well as application of information technology. Reference List Armstrong, G., Kotler, P., Harker, M. and Brennan, R., 2015.Marketing: an introduction. Pearson Education. Bavarsad, B. and Hosseinipour, G., 2013. Studying the Factors Affecting the Customer Relations Management (CRM) in Marun Petrochemical Company.Interdisciplinary Journal of Contemporary Research in Business,4(11), pp.845-857. Davand, Z. and Hozouri, S., 2013. An exploration study to detect important factors influencing customer relationship management on reducing unhappy clients.Management Science Letters,3(12), pp.3059-3064. Demo, G. and Rozzett, K., 2013. Customer relationship management scale for the business-to-consumer market: exploratory and confirmatory validation and models comparison.International Business Research,6(11), p.29. Han, H. and Hyun, S.S., 2015. Customer retention in the medical tourism industry: Impact of quality, satisfaction, trust, and price reasonableness.Tourism Management,46, pp.20-29. Ho, C.T.B., Yang, J.M.D. and Hung, C.S.V., 2015. The Factors of Information System Success: An Example of Customer Relationship Management Implementation in Food Beverage Industry.International Journal of e-Education, e-Business, e-Management and e-Learning,5(3), p.114. Ho, C.T.B., Yang, J.M.D. and Hung, C.S.V., 2015. The Factors of Information System Success: An Example of Customer Relationship Management Implementation in Food Beverage Industry.International Journal of e-Education, e-Business, e-Management and e-Learning,5(3), p.114. Lusch, R.F. and Vargo, S.L., 2014.The service-dominant logic of marketing: Dialog, debate, and directions. Routledge. Pedron, C.D. and Saccol, A.Z., 2009. What lies behind the concept of customer relationship management? Discussing the essence of CRM through a phenomenological approach.BAR-Brazilian Administration Review,6(1), pp.34-49. Peppard, J. and Ward, J., 2016.The strategic management of information systems: Building a digital strategy. John Wiley Sons. Peppers, D. and Rogers, M., 2016.Managing Customer Experience and Relationships: A Strategic Framework. John Wiley Sons. Peppers, D. and Rogers, M., 2016.Managing Customer Experience and Relationships: A Strategic Framework. John Wiley Sons. ebjan, U., Bobek, S. and Tominc, P., 2014. Organizational factors influencing effective use of CRM solutions.Procedia Technology,16, pp.459-470. Trainor, K.J., Andzulis, J.M., Rapp, A. and Agnihotri, R., 2014. Social media technology usage and customer relationship performance: A capabilities-based examination of social CRM.Journal of Business Research,67(6), pp.1201-1208. Tseng, S.M., 2016. Knowledge management capability, customer relationship management, and service quality.Journal of enterprise information management,29(2), pp.202-221
Saturday, November 30, 2019
On March Fourth, 1801, Thomas Jefferson Was Elected President Essays
On March fourth, 1801, Thomas Jefferson was elected President of the United States of America. Thomas Jefferson was a Republican. Republicans strongly supported farmers, and they wanted an agrarian nation. An agrarian nation means some changes had to be made in the country. The country needed strong trade with other countries, and they also needed more land to farm on. This led to the Louisiana Purchase. The French owned a huge amount of land west of the United States. Inside all of this land was the mouth of the Mississippi River, New Orleans. Because the Republicans wanted a farming nation, America needed a port like New Orleans. Jefferson didn't think that Napoleon would sell all of this land, but he asked him anyway if he was willing to sell. To his surprise Napoleon did want to sell this land because he needed more money for his fight with Great Britain. So Jefferson bought the Louisiana Territory, and doubled the nation's size. This purchase was a mastermind move by Jefferson that let the farming nation trade using the whole Mississippi. Another achievement of Thomas Jefferson was the exploration of the Louisiana Territory. He hired Lewis and Clark to explore the uncharted territory. He told them to search the land for a river passage to the Pacific Ocean. Jefferson also told them to keep diaries and make maps. This was Clark's task. In May, 1804, forty-four men set out on the expedition. The travelers tried to be friendly with the Indians on their way. When they reached North Dakota they hired the French trapper Toussaint Charbonneau, and his wife Sacajawea to be guides and interpreters. With them they traveled all the way to the Pacific Coast and back. Even though many people were disappointed upon their return that they had not found an all water route, Lewis and Clark were the first to map most of this land we call America. They also aroused an interest in the people to move westward in the growing nation. Let's go back a little bit to when Napoleon sold the Louisiana Territory to the United States. He needed money to fight in the war he was having with Great Britain. Since the United States had a small military, it did not want to be involved in the French-British War. America tried to stay neutral while trading with Europe, but France and Great Britain kept on violating their neutrality rights. The United States kept on trying to trade, but both sides put blockades on each others ports. This meant that the other countries took their ships. The British, however, not only took their ships, but they also impressed American sailors. During all of this mayhem President Madison came to power. Because of Britain's violations of America's sailors, he asked congress to declare war against Britain. Congress voted yes to the war. Afterwards, it was named the War of 1812. After two years of fighting, General Andrew Jackson came out victorious. A treaty was signed in Belgium, and the growing nation finally earned a little respect. They did this by changing the attitude of the Europeans towards them. Following the War of 1812, Andrew Jackson ran for president in 1828 and won. Jackson is said to be the first western president. President Jackson was odd in a the way he sided with states on some things and on other things he did not. He wanted to remove the Indians, get rid of the National Bank, and in 1828 he let a tariff pass that taxed imports. This angered Vice President Callhoon, and other people from South Carolina who said it was unfair. The consequence was that South Carolina nullified the tariff, Callhoon resigned, and South Carolina threatened to form their own government. Even though the Civil War wasn't until many years later, this was a sign of internal conflict that could threaten the growth of the country. Part of the reason that there was this internal conflict was that our nation was growing very rapidly, and each area of the country had huge differences. For example I will take political parties. The Republicans were farmers. They wanted a farming nation much like the South was. The Federalists were much different being from New England. They supported industry and manufacturing goods. An example of party differences is that of the Whisky Rebellion. In this the Federalists who were in power at the time past a law which put a twenty-five percent tax on whisky. This angered Republican farmers who turned their grain into whisky. A full scale revolt came out of this which threatened the ever-changing young country. Another difference was
Tuesday, November 26, 2019
Free Essays on Honduras
Honduras Essay written by: q_bert The Republic of Honduras is a comparatively large country in Central America. Its area is at 112,088 km2, and has about 13,000,000 people in which about 60% are literate. Honduras is the 2ed largest country in Central America. Their national holiday is their Independence Day and they celebrate this on the 15th of September, although it is not the only time they gained their independence, it is the only time they celebrate. The nation also escaped from the United Provinces of Central America. The capitol of this mainly Spanish and English speaking nation is Tegucigalpa. The history of the country begins when Columbus saw the country, but he generally stayed farther north. Spain began to settle the country in 1524. The two men in charge of the colony were Davila and Orid. The country was largely unprosperous until 1536 when Gold was discovered in the city of Gracias. The discovery of gold got new settlers to come and also created more demand for miners to mine the gold. The indigenous peoples were forced into this job. One year later in 1537 an uprising occurred and it was led by Lempira, who the national currency would be later named after. His base was on a hill known as Peà »ol de Cerquà ¡n and successfully defeated all efforts to subdue him until the year 1538. In 1538 other native groups began following his example and started small uprisings. Lempira was ultimately killed while negotiating with the Spaniards. The fighting was greatly weakened but continued for 3 more years. The defeat of Lempiraââ¬â¢s revolt accelerated the decimation of the indigenous peoples. In 1539 there was approximately 15,000 people and two years later there was approximately 8,000. Most of the remaining peoples were divided into encomiendas, a system that left the native people in their villages, but placed them under the control of Spanish settlers. Under the terms of the system the Spanish were to provide the natives wit... Free Essays on Honduras Free Essays on Honduras Honduras Essay written by: q_bert The Republic of Honduras is a comparatively large country in Central America. Its area is at 112,088 km2, and has about 13,000,000 people in which about 60% are literate. Honduras is the 2ed largest country in Central America. Their national holiday is their Independence Day and they celebrate this on the 15th of September, although it is not the only time they gained their independence, it is the only time they celebrate. The nation also escaped from the United Provinces of Central America. The capitol of this mainly Spanish and English speaking nation is Tegucigalpa. The history of the country begins when Columbus saw the country, but he generally stayed farther north. Spain began to settle the country in 1524. The two men in charge of the colony were Davila and Orid. The country was largely unprosperous until 1536 when Gold was discovered in the city of Gracias. The discovery of gold got new settlers to come and also created more demand for miners to mine the gold. The indigenous peoples were forced into this job. One year later in 1537 an uprising occurred and it was led by Lempira, who the national currency would be later named after. His base was on a hill known as Peà »ol de Cerquà ¡n and successfully defeated all efforts to subdue him until the year 1538. In 1538 other native groups began following his example and started small uprisings. Lempira was ultimately killed while negotiating with the Spaniards. The fighting was greatly weakened but continued for 3 more years. The defeat of Lempiraââ¬â¢s revolt accelerated the decimation of the indigenous peoples. In 1539 there was approximately 15,000 people and two years later there was approximately 8,000. Most of the remaining peoples were divided into encomiendas, a system that left the native people in their villages, but placed them under the control of Spanish settlers. Under the terms of the system the Spanish were to provide the natives wit...
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