Female Offenders: Harsher Sentences In Courts

Female Offenders: Harsher Sentences In Courts Most research implies that there is a significant difference in the way women and men ware treated by the criminal system and that these differences are mainly due to the operation of gender stereotypes. Research studies have hypothesised that gender does affect sentence in a number of ways. The effect is not necessarily explicit and it may or may not to the woman offenders apparent advantage. This implies that it may be harsher or more lenient as compared to that of the male offenders. It has also been suggested that the fact that men and women enter the criminal justice system in ways that are different and the fact that they also have different characteristics might have an effect on the way they are treated by the system. Based on this, this paper seeks to discuss whether female offenders receive harsher sentences in courts than do their male counterparts based on their gender status. In discussing whether female offenders are treated differently from their male counterparts by t he criminal justice system, this paper will also review the various theoretical frameworks from early feminists and classical theorists. It will also include explanations on the historical background of the issue and on some features of the maleness of law. Pollak (1961) argues males in the criminal justice system are captivated by women offenders causing them to treat them leniently. This thesis is however criticised by Heidensohn (1985), one of the known feminists who argues that Pollaks theory is based on female biology making it unsociological, ahistiorical and ideological. He goes on to suggests that apart from the committing the crime, female offenders are also tried for their femininity hence face double jeopardy. As such, they receive harsher sentence and crime as compared to the male offenders. Female offenders are also usually punished for their sexual misbehaviour, in the event it exists, which is not the case with the male counterparts. Based on this argument, the courts apply a double standard for female offenders. This paper will therefore look at cases in which women offenders buy into the gender contract and other cases in which women receive harsh treatment as well as sentences by the criminal justice system. The paper will discuss at how the law views females and how this is connected to the way in which women offenders are treated differently (either harshly or more lenient) from men. The question of whether female offenders are treated less harshly by the criminal justice system is also inherently related to the debate of why there has been an increase in female offenders. Simon (1975) and Adler (1975) argue that due to the womens liberation movement, a theory referred to as the liberation thesis, women have over the years become more men-like. Simon Landis (1991), explain that feminist calls for equality has caused a decline in chivalry within courts in the way they treat female offenders. Based on these arguments and theories, this paper will discuss how the courts, one of the agencies of the criminal justice networks treats women offenders during passing of sentences. In discussing this question, it is worth to note that historically and even presently, women commit less crime than males. According to the British criminal statistics, there are various differences between male and female offenders. According to the Home Office (2003), women constituted only 19 percent of the known offenders. The statistics also show that women commit also commit crimes that are violent such as theft, fraud and robbery. 75 percent of crime committed by women is theft and handling according to these statistics. It is however worth to note that women commit less violent crimes as compared to their male counterparts (Lise, 2009). They however participate in all types of criminal activities (Lise, 2009). Statistics also imply that female offenders are more likely to be cautioned for crimes and offenses that are indictable than men. Figures show that the cautioning rate for women was 44 pe5cent as compared to 27 percent for men. Research also showed that women were less likely to be charged after being arrested for offenses than men. 52 percent of women arrested were charged as compared to 60 percent of men arrested (Lise, 2009). According to Lambrose Ferrero (1995), there are less criminals among females than there are among males and that female criminals have more anomalies than the normal women. According to these theorists, female offenders do not act in accordance with the standards pre-defined and are regarded to be pathological hence require to be removed from the society or undergo treatment to make them normal. Courts therefore tend to punish female offenders for their offenses and for not complying with the pre-defined standards. This is implies that they receive double punishment which is not so with the male counterparts. As such, female offenders receive harsher sentences than males by courts. Market Demographics | Marketing Essay Market Demographics | Marketing Essay Executive summary: When you ask for Kleenex, everyone knows you are asking for a tissue. Although the number of rivals has been increased especially during the last decades, today, Kleenex with its worldwide popularity and its strong brand that built within its eighty years old understands needs of its different customers. Obviously, one of the major group of the customers, are men. Although the mens beauty care market lags the womens by some time, a new report pointed that the male grooming market has been increasing at double digit growth rates over the last decade in the US that in turns widespread in the other parts of the world. The economic downturn has tempered optimism but the mens beauty market remains one of the best performing segments in the personal care sector, according to a new report by Diagonal Reports. Men are now catching up with women with demand for mens hair coloring and fair skins having now taken off, decades after the womens coloring boom. A fundamental change in male behavior towards their appearance is responsible for this growth. Very large numbers of men are much more interested in their appearance than previously and interested in a different way than was the case. As one male grooming expert pointed out, Many men have a new attitude to appearance, it is no longer just functional, and they want their appearance to be in fashion. Hence, we have just concerned about men as women, children and others that in turns directed us to think about providing a new product for them. For this reason, we thought about producing new tissues that have some unique aspects especially for men and could help to protect and improve their skin and their appearance. Even though, the traditional categories like ultra- soft tissue and Kleenex lotion continue to be the most purchased products, a growing number of men are beginning to experiment with other, less traditional cosmetics and toiletries products, such as facial cleansers tissue, as well as face and body tissue with rejuvenate property by adding vitamins like vitamin E, sun block, green tea extract and exfoliation substances in the middle layer of the tissue. These core materials are the most sought after by dandy man who want to keep skin full of life in tissues daily use. 2.0 Situation Analysis Kimberly-Clark Corporation (Kimberly-Clark) is one of the leading consumer product companies in the world. It holds the first or the second position globally in terms of market share in more than 80 countries. It has operations in 36 countries and sells its products in more than 150 countries. The companys well-known family care and personal care brands such as Kleenex, Scott, Andrex, Huggies, Pull-Ups, Kotex, Poise and Depend are top ranking brands in terms of market share in more than 80 countries. High consumer loyalty and strong brand recognition help the company garner a substantial market share. However, economic slowdown in the US and Eurozone could adversely affect demand for Kimberly-Clark products. 2.1 Market Summary 2.1.1 Market Demographics The profile of the interior views customer consists of the following geographic, demographic, psychographic, and behavior factors: Geographics We have set first geographic target area, which is Malaysia. After successful hit the Malay market, we will expand our new product in Asia area then spread across the world. According to Malaysia demographics profile 2009, male population between 15-64 years is now 8,210,373(31.9% of total population of 25,715,819) we assume the population between 18 to 45 years old to be 20%. Demographics Male Have attended college Able and young, affluent customers A combined high annual income The age range from 18 to 45,more than 60% clustering around 18-25 years old Social class cover from the working class to middle class, upper uppers Psychographics All men who take care of themselves, concerned with their appearance Protect and improve their skin is important for them He perceives himself as tasteful and able, and they insist on Many men have a new attitude to appearance, it is no longer just functional, and they want their appearance to be in fashion. Behavior Factors The behavior of target customer is what accepted as masculine has shifted considerably throughout the times, so the modern concept of how a man should be differs from the ideal man of previous eras. Some styles and behaviours that are today considered feminine, in the past were, part of the mans domain (e.g., makeup, jewellery). He take pride in having an active role in using man care products Once they try, it is hardly to convertible They often show up at following places: Man SPA centers Mens salons and barbershops Golf club 2.1.2 Market Needs Kimberly-Clark Corporation is providing the men who are living in urban districts with facial tissues; The Company seeks to fulfill the following benefits that are important to its target consumers: High Quality: Based on our target market, the costumers are pursuing a higher quality of life. Attitudes and habits are changing among male consumers regarding their hygiene, grooming and physical appearance, as well as the purchasing habits among men. Rejuvenate property: Add vitamins like vitamin E, sun block, and green tea extract and exfoliation substances in the middle layer of the tissue. These core materials are the most sought after by dandy man who want to keep skin full of life in tissues daily use. Customer service: Exemplary service is required to build a sustainable business that has a loyal customer base. 2.1.3 Market Trends With men becoming more involved with their grooming habits and the explosive growth in the mens segment we saw a huge opportunity to introduce the male consumer tissue to a new proposition in skincare. Younger men are clearly more interested in taking care of themselves than their fathers or even their older brothers. But is it because metro sexuality has become more widely accepted by the masses or simply because of their generations habits? Its a generational thing. The guys in these generations get their bodies waxed, work out, style their hair, go to tanning salons, etc., more than their predecessors. they were raised on MTV, the Internet and reality shows, every minute of their lives is a photo-opportunity, they always want to look like theyre ready for their 15 minutes of fame, and dont think theres anything feminine about that. Using metro sun block among groups of friends going to beach or swimming pools which is really relevant in Malaysia because of its climatic situation is a notable trend. Another trend is using metro aroma in groups of boys parties and special ceremonies and weddings with wide range of aromas which can satisfy different tastes in wide range of groups. The other trend is using of Kleenex  ®metro with vitamin E for nourishing and rejuvenating the skin especially among men between 30 to 45 years old who strongly have desire to be always in centre of attention still keeping their skin nourished and shiny to make them more attractive. 2.1.4 Market Growth With changing men habits of fashion life and tending to show more and more attention to be sensitive about their appearance, the market for men care products is growing. As men using these kinds of products, a lot of companies are trying to establish new product line in their portfolio specially designed for men. By increase in number of producers and variety of men products, the companies should try to set the prices still competitive to remain in this market and grow in the same time to satisfy rate of growing people in this market segment. 2.2 SWOT Analysis The following SWOT analysis captures the key strengths and weakness within the company and describes the opportunities and threats facing Kleenex. Strengths Weaknesses Strong market position and brands Diversified business portfolio Strong growth in revenues and profits Lack of scale Business concentration Opportunities Threats Growth in Asian markets Acquisition and alliances Increasing preference for natural personal care products Intense competition Increasing oil prices 2.2.1 Strengths Strong market position and brands Kimberly-Clark has a strong market position. It has operations in 36 countries and sells its products in more than 150 countries. The company is well-known for its family care and personal care brands. It holds the first or the second position globally in terms of market share in more than 80 countries. Focus on building brands has helped Kimberly-Clark capture a strong market position. The companys brand portfolio includes some of the most popular brands of the world such as GoodNites, Cottonelle, Kleenex, Scott, Andrex, Hakle, Huggies,etc. The companys brand recognition has helped it to achieve consumer loyalty overtime ensuring a high market share. Diversified business portfolio Kimberly-Clark has a diversified business structure. The companys operations are carried out through personal care, consumer tissue, Kimberly-Clark professional and others, and health care segments. The companys personal care segment contributed 41.4% of the total revenues in 2007; consumer tissue derived 35.4%, Kimberly-Clark professional other 16.6%, health care 6.6%.The companys revenues grew by 9.1% in 2007, because of higher sales volumes, favorable currency effects, increased net selling prices and an improved product mix. The company is not over dependent upon on any one business. A diversified business portfolio helps the company cope with fluctuations in any one of its businesses and has led to a stable revenue growth. Strong growth in revenues and profits Kimberly-Clark has recorded a strong growth in revenues and profits in the last few years. Its revenues have increased at a compounded annual growth rate, CAGR (2005-2007) of 7% from $15,902 million in 2006 to $18,266 million in 2008. The companys profitability has also increased in recent years. Its operating profit increased at a CAGR (2005-2007) of 6% from $2,311 million in 2005 to $2,616 million in 2008. Similarly, the companys net profit also increased during (2005-2007) from $1,568 million in 2005 to $1,823 million in 2007. Robust financial performance strengthens the financial position of the company and provides a platform for future growth. 2.2.2 Weaknesses Lack of scale The company lacks the scale to compete with large players in the industry. Many of the companys competitors are much larger in size in terms of revenue generated and number of employees. Kimberly-Clark generated $18,266 million and employed 53,000 people in 2007, while one of its key competitors, Johnson Johnson (JJ) generated revenues of about $61,095 million in 2008 and employed about 119,200 people worldwide. Another competitor, The Procter Gamble Company (PG) generated revenues of about $76,476 million and employed 138,000 people in 2007. Owing to its relatively small scale of operations, the company could find it difficult to face competition. Business concentration Kimberly-Clark has concentrated operations both in terms of geography and customers. In the fiscal year 2007, the company derived approximately $10,192.1 million (53.9%) of its revenues from North American region; out of which $9,875.6 million (52.2%) came from the US alone. In terms of customer concentration, Wal-Mart, the companys largest customer, contributed approximately 13% to its revenues since 2005. High dependence upon a single large customer like Wal-Mart could reduce the bargaining power of the company. Any decrease in revenue from this customer could have an adverse effect on the companys revenues and profits. Moreover, the company is exposed to risks associated with the single economy, while its competitors such as The Procter and Gamble Company with significant operations in other countries are guarded against such a risk. 2.2.3 Opportunities Growth in Asian markets The consumer products and personal care products businesses are driven significantly by three basic demographic factors: population growth, household formation and household income growth. These factors are now driving strong growth in many of the companys developing markets including Asia, especially India and China. The companys sales increased in developing markets by 12% in 2008. In addition, in the categories in which Kimberly-Clark competes, developing countries currently represent a $4.5 billion market that is predicted to reach $5.2 billion by 2010. Moreover, the company has its operations in 36 countries. This provides Kimberly-Clark with the opportunity to enhance its market share as well as expand its presence in other categories. Acquisition and alliances Kimberly-Clark has been expanding its portfolio of services by entering into strategic agreements, and acquiring organizations to strengthen its position in the industry. For example In January 2007, ICG Commerce a leading procurement services provider signed a five-year contract to provide certain sourcing and supply management activities for Kimberly-Clark Corporation. This move will allow Kimberly-Clark to direct its resources on innovation, brand-building and other capabilities that will drive long-term sustainable growth. Further, In March 2008, Kimberly-Clark reached an agreement to purchase the remaining stake in its South African subsidiary, Kimberly-Clark of South Africa (K-CSA) from The Lion Match Company wholly-owned subsidiary of FASIC Investment Corporation Limited. K-CSA is a leading manufacturer and marketer of tissue, personal care and business-to-business products and also markets Kimberly-Clarks line of health care products. Kimberly-Clarks increased ownership in K-CSA will enhance its growth potential in African region. The companys alliances in these areas would allow it to further strengthen its existing business or gain a strong foothold in new sectors and markets. Increasing preference for natural personal care products Some consumers are realizing the power of treating their skin with vitamins, botanicals and avoiding such ingredients as parabens and sulfates. Consequently, natural and organic products are being seen and appreciated as being safe, efficacious, earth-friendly beauty solutions that are better for ones well-being. Another reason why natural ingredient based skincare and personal hygiene products are perceived as healthier and better is that natural as a standalone word/concept strongly implies a healthy balance. In that way, it can elicit an emotional response from consumers and therefore has strong relevance to emotional wellness. Kimberly-Clark can capitalize on this growing trend by launching more natural personal care products. 2.2.4 Threats Intense competition The personal care businesses are characterized by intense competition throughout the world. The company competes in selected product categories against a number of multinational manufacturers. In addition to products sold in the mass-market and demonstrator-assisted channels, the companys products also compete with similar products sold in prestige department store channels, through door-to-door or mail-order marketing or through telemarketing by representatives of direct sales companies. Brand recognition, quality, performance and price influence the consumers choice among competing products and brands. Advertising, promotion, merchandising, the pace and timing of new product introductions, line extensions and the quality of in-store sales staff also have a significant impact on consumers buying decisions. Kimberly-Clarks major competitors include Georgia-Pacific Group, Johnson Johnson, Playtex Products and Procter Gamble Company. Increasing oil prices Fuel costs for the company represent a significant portion of its distribution cost, thereby, affecting its operating margin. A number of the companys products, such as diapers, training and youth pants, incontinence care products, disposable wipes and various health care products contain certain materials which are principally derived from petroleum. These materials are subject to price fluctuations based on changes in petroleum prices, availability and other factors. The company purchases these materials from a number of suppliers. The crude oil prices have been increasing in recent years. The crude oil prices rose from $60 per barrel in October 2006 to $126 per barrel in May 2008. The price of natural gas has also increased. The short-term outlook indicated further increase in oil and natural gas prices. The surprise fall in US energy stocks and Organization of the Petroleum Exporting Countries (OPEC)s decision to stick to its current output levels are expected to keep oil prices above the key $100 mark. Higher fuel prices are likely to have a direct impact on the companys distribution cost and may directly affect its margins. 2.3 Competition Kimberly-Clark Corporation is forming its own market for male tissue products. Although there are companies that do make tissues and toiletries, So far the Kleenex is the only brand thoroughly designed for men, especially metro-sexual. 2.4 Product offering We decide to offer three products for the first run, all of them have been designed to attract the target market of metrosexual men, although have potential attractiveness among other groups. These products are designed to be easily hold and used by target market and have a clear advantage because of their special life style: Tissues with Vitamin E: Nourishing and rejuvenate the skin Tissues with Sun block creams: protect skin from UV damage Tissues with Aroma: perfume attracting, relaxing and anti stress effect They also have been designed in three packs for ease of use and different rate of use: 50 tissue pack 25tissue pack 10 tissue pack 2.5 Marketings key success factors The key to success is designing and providing something special for a relatively high portion in market that matches their needs and have potential to go further of their expectation because of its high quality material and special features which have been introduces new to market and has the support of one of the best brand tissue companies (Kleenex), so it already has a good name because of the brand and by combining it with high quality and special features according to customer needs and demand can achieve a reasonable success in the market. 2.6 Critical issues Using the Kleenex brand reputation this product should be always monitored in order to keep the quality high and constant. Pursue and control the growth rate to ensure that this product line revenue always exceeds the expenses to ensure the profitability of this product line. Customer satisfaction should be carefully monitored to prevent the thread of new similar products. In other word it should always exceed the customer expectation. 3.0 Marketing strategy The marketing strategy for introducing and maintaining this product is focus on male care and increase in attractiveness of this issue among the group which covers a high portion of Malaysia population (20%) that prepares the grounds for achieving reasonable and successful growth in this market. Special differentiation of this product is its nourishing and rejuvenating feature. (3) 3.1 Corporate mission Kleenex ®metro strive to provide the finest special application tissues in combination with best quality resources. We recognize that only companies that build sustainability into the way they do business will have enduring success. Our business relies on natural resources such as wood fiber, energy and water. It is clearly in our best interest to design products and manufacturing processes that conserve these resources and secure their availability for the future. Measurable and attainable objectives: short term / long term goals 3.2 Marketing objectives of the plan Maintain positive growth by diversifying products for different purpose of usages, for example developing new products using during body building or other physical exercises, (Product development strategy.) Trying to steadily increase demand by penetrating among other male and/ or female groups (using in beauty salons, sport teamsà ¢Ã¢â€š ¬Ã‚ ¦) 3.3 Financial objectives Increase sales by 2% in the year 2011. (1) According to Malaysian demographic profile (2009), population growth rate is 1.7%, we use this figure in financial growth rate and assume that financial growth rate is 2% accordingly. Allocate 10-15% of sales revenue to RD projects each year Allocate 5% of sales revenue to corporate social responsibility each year Achieve 30% sales growth rate till 2013. (10% growth each year) (2) We have used NIVEA for men annual report, using its sales growth forecast here. 3.4 Target markets profiles Now the number of men who are changing their purchasing habits towards personal hygiene, grooming and physical appearances products is increasing. So, all men who take care of themselves and concerned with their appearance are our target market. We call them Metrosexual Men. The age interval of this segment is between 18 to 45 years old, with 60% concentration on men around 18-25 years old, men who really care into rejuvenating and protecting skin during their daily life. The income of dandy man is the secret of attractiveness of this segment which is relatively high. In addition the growth rate of this phenomenon is tremendous over the past several years. (3) According to Malaysia demographics profile 2009, male population between 15-64 years is now 8,210,373(31.9% of total population of 25,715,819) we assume the population between 18 to 45 years old to be 20%. More than 27% of men are using these products nowadays. However, another 35% of men today say that they are interested in trying them, but have not yet made the leap. (4) These figures are based on the results of our questionnaire survey. 3.5 Positioning Kleenex ® Metro, using Kleenex brand tissues trademark and industrial experience in the market since 1924, wants to position itself as the premier company in producing and offering high quality nourishing, rejuvenating and anti- UV tissues especially designed for dandy men. 3.6 Strategies Using Kleenex as a well-known brand among the society the marketing strategy tries to attract customers among groups in several ways. First one is redesigning the Kleenex website, allocating a dominant position to Kleenex  ®metro. Second and major one is promoting by viral marketing as our target segment have rigorous relation and connection to internet, specially websites, blogs and emails. The third strategy is using famous brand ambassadors for promoting the product on boards in cinemas, fashion magazines and related literatures. Using brand ambassador is relatively high cost advertising but has a great effect on this target market. After customer awareness we focus on other comparatively low cost options especially viral marketing and websites. 3.7 Marketing Mix Product positioning product description, value added features Value Proposition Statement (VPS): The extra ordinary new feeling of new Kleenex Metro-softness with fabulous odor, more lively rejuvenated skin for those who indulge in metro-sexuality. Point of Parity (POP): Softness and fabulous odor are the two major similarities of this product and others. Point of Difference (POD): Nourishing and rejuvenating the skin could be considered as the two main differentiations of the product. Price- Pricing strategy, incentives (sales, discounts): The pricing objective is a combination of four subjects; first and for most, affordable luxuries is the most considerable objective for this product, since it characterized by high levels of perceived quality and status among the consumers. Secondly, as the company has been produced tissues for many years it plagued more with intense competition and changing consumers wants. Hence, survival could be mentioned as another objective in this situation. Thirdly, it is better to set the price that provide maximum marginal profit that in turns lead to maximum current profit, cash flow or rate of return on investment. Therefore, maximum current profit is the other objective for the company. Last but not the least, as producing the new product requires a relatively new technology, it is better at first to set higher price compare with normal product and slowly lowered over time. Then, market- skimming pricing is the other objective. Price setting method: We select a method of combination of the value perceived by the consumers and their assessments and the competitors price and the price of substitutes. In fact, there is a mutual relationship between consumers and product; on the one hand the product should deliver the value promised by its value proposition and on the other hand the customers must have perceived this value, so the premium pricing could be charged in this situation. Although, our product has some unique aspects, we considered the some products that maybe seem to look like our product in some other criteria too. Therefore, we have mentioned the price of those products based on the survey that we have done through some supermarkets, super stores and pharmacies (Carrefour, Cold Storage, Watson and Vita care). Elasticity of demand: Since the luxuries aspect of the product is more dominant, its demand relatively hardly changes with a small change in price, hence, we can consider that it is inelastic. Price: With consideration of especially these two previous items (the method and inelasticity of demand) and some other criteria like tendency of customers to process the prices in left-to-right manner we set the price for our product as below: Incentives for increasing sales volume: Discount and Allowances are two major categories that we could mention in this situation, especially for early payment (below than 15 days) and more volume purchases by the customers. Furthermore, we can consider some functional discount or trade discount for some channel members if they will perform certain functions that specified by the company; for instance if they could keep the records, the company can allocate extraordinary discount to them. C- Place-sales area, distribution At the beginning we have just considered Malaysia as our distribution area. Channel of distribution: Selective distribution: All the retailers and intermediaries willing to carry the products. Marketing channels: retail stores, wholesalers/distributors and sales force. Retailers: Department store; Parkson, Metrojaya, Isetan and Jusco Supermarket; Cold Storage Superstore; Carrefour, Tesco and Giant Specialty stores; Guardian, Apex, Prima Health and Watson SPA centers; that regularly visited by our target customers Mens salons and barbershops Wholesaler: All merchant wholesalers (full-and-limited service jobbers and distributors) Competing brand: No relevant competitor most likely have a lower price range D Promotion advertising methods, public relations We want to use two major marketing communication mixes: Personal influence channels: 1-Distribution of free 10-15 tissue sample packs at strategic business locations during the rush hours (especially at weekends nights). 2-Appointment with spokesperson, celebrities and brand ambassador Non personal communication channels: Sales Promotion: we intend to draw stronger and quicker response from buyers, moreover, we want to highlight our product offer, hence we can mention about consignment booths, product samples and prominent shelf displayers in the outlets. Place Advertising; we want to increase the number of spontaneous buying decisions, so we can apply for using ads on shopping trolleys, shelves, floor space, in-store demonstration. Publicity and PR; we intend to attract attention to the product launch and instill credibility, therefore we had better to consider about special events, sponsoring celebrations the national and conventional events, press releases in this situation. Advertising; as we want to increase the number of consumers who utilize the product and recognize it as a value product, we must apply for advertising on Newspapers, Magazines; especially for Male, Outdoor, highway billboards and Internet) We will also focus on Kleenex website and use of viral marketing in our strategy for advertising and promoting the product. Finally, as we have specified our audiences; all men especially Juvenile and young men (18-45 years old), we can follow the communications process model effectively in most of the relationships and communications with our customers. 3.8 Marketing Research As Kleenex is a very well-known brand and has a strong experience in launching and establishing many kinds of tissues, it has a good opportunity in testing its new products using its facilities, laboratories, scientists and experts. It has also a good position in tissue market to convince the customers in free toll zones for example for tourists and people who go holidays in special zones, such as Penang or Lankawi in Malaysia to achieve a strong feedback from its customers and improve the product. 4.0 Financials: This section will offer the financial overview of Kleenex Metro, from the sales forecasting perspective. We do believe that we should take into consideration the conservative sales forecasting in order to have a more realistic estimation. For making related the financial overview to marketing activities and marketing expenses, we can expect to cover the marketing expenses from the sales of the second year. The expenses forecast will be used as a tool to keep the department on target and provide indicators when corrections or modifications are needed for the proper implementation of the marketing plan. The purpose of the financial part of Kleenex Metro marketing plan is to serve as a guide for the organization. The revenue, expenses, customer satisfaction, and etc will be monitored to gauge performance. Key planning assumptions (sources of information) (1) According to Malaysian demographic profile (2009), population growth rate is 1.7%, we use this figure in financial growth rate and assume that financial growth rate is 2% accordingly. (2) We have used NIVEA for men annual report, using its sales growth forecast here. (3) According to Malaysia demographics profile 2009, male population between 15-64 years is now 8,210,373(

2001 A Space Odyssey :: Free Essays

2001: Space Odyssey Essay  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚   In the first 20 minutes of 2001: A Space Odyssey you see a group of monkeys going through evolution. The first change you see is that of a leader. In the beginning, each monkey did their own thing, and was not bound to any organization whatsoever. The monkeys did what they want when they wanted. Then the change begins. A single monkey, by himself, rises to the top of a cliff. He stands and screams. The other monkeys notice him screaming and began dancing and rejoicing. They scream and jump around, in what appears to be reverence for their new leader. Stanley Kubrick shows the change very simply, yet its message is still very clear. The monkeys had never shouted as loud or danced as much as they had previously in the film. Their actions confirm that something in fact had changed.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  The second step shown in these monkey’s evolutionary progress is that now these animals appear to be goal oriented. Like mentioned previously, these monkeys had been working for themselves. They would do what ever they could to benefit themselves, get food, and have a nice place to sleep. Yet, once the changes begin and they have a leader, the monkeys begin to act as a group. They are more coordinated and it seems that their living style has changed from anarchy to monarchy. They attack a larger animal and kill it as a group. In turn, the raw meat is then split between the monkeys and everyone gets a share.   Ã‚  Ã‚  Ã‚  Ã‚  The third and probably most evident change is the monkey’s use of weaponry. One of the monkeys noticed a bone as he walked around the land. He picked it up and examined it. Then gradually he starts to hit it against the ground. The monkey starts to break other bones around him as he hits harder and harder. The discovery of the first weapon is made. 2001 A Space Odyssey :: Free Essays 2001: Space Odyssey Essay  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚   In the first 20 minutes of 2001: A Space Odyssey you see a group of monkeys going through evolution. The first change you see is that of a leader. In the beginning, each monkey did their own thing, and was not bound to any organization whatsoever. The monkeys did what they want when they wanted. Then the change begins. A single monkey, by himself, rises to the top of a cliff. He stands and screams. The other monkeys notice him screaming and began dancing and rejoicing. They scream and jump around, in what appears to be reverence for their new leader. Stanley Kubrick shows the change very simply, yet its message is still very clear. The monkeys had never shouted as loud or danced as much as they had previously in the film. Their actions confirm that something in fact had changed.   Ã‚  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  The second step shown in these monkey’s evolutionary progress is that now these animals appear to be goal oriented. Like mentioned previously, these monkeys had been working for themselves. They would do what ever they could to benefit themselves, get food, and have a nice place to sleep. Yet, once the changes begin and they have a leader, the monkeys begin to act as a group. They are more coordinated and it seems that their living style has changed from anarchy to monarchy. They attack a larger animal and kill it as a group. In turn, the raw meat is then split between the monkeys and everyone gets a share.   Ã‚  Ã‚  Ã‚  Ã‚  The third and probably most evident change is the monkey’s use of weaponry. One of the monkeys noticed a bone as he walked around the land. He picked it up and examined it. Then gradually he starts to hit it against the ground. The monkey starts to break other bones around him as he hits harder and harder. The discovery of the first weapon is made.

The Devil Of Tom Walker And Th Essay -- essays research papers

Despite the evidence that Washington Irving uses to show his love for America in his stories, he portrays some characters in the Devil and Tom Walker and The Legend of Sleepy Hollow as greedy. Irving shows concern for America by placing stories in uniquely American moments. In this essay I will prove through passages and quotes from Irving's stories that he shows his love for America in his stories and portrays some characters as greedy in the two stories. The historical settings of these stories is made apparent by the use of elements common to the revolutionary era. In The Devil and Tom Walker when Irving is describing the setting he gives an impression that it took place in America. In describing the setting he says, "It had been the stronghold of the Indians during their war with the colonists." Since the war took place in America this is one evidence of his love for America. Another is when Irving is describing the devil and he makes the point that he a particularly American devil. When the devil first meets Tom and the devil is telling him about himself he says, "I amuse myself by presiding at the persecutions of Quakers and Anabaptists; I am the great patron and prompter of slave dealers and the grandmaster of the Salem witches." In The Legend of Sleepy Hollow there are many American traits in the description of the setting. It is said by some to be the ghost of a Hessian trooper, whose head had been car ried away by a...

Everyday Life in the Industrial Revolution Essay

Industrialisation created an enormous impact on people’s everyday lives. Many machines were invented to produce goods much more quickly and efficiently. This lowers the price for expensive goods such as textiles and furniture and made it more affordable for everyone due to mass production. Steam trains were also invented to move perishable goods and people in quickly in long distances to markets and bring fresh, organic foods to cities which are growing in population. Trains were an affordable form of transport for citizens and people. The invention of steam ships allowed a large number of people to North America and Australia from Europe. These were the fundamental changes that occurred during the industrial revolution. The first artificial was produced using gas. These lights made cities safer, it allowed people begin to go out at night to social events or meetings, shops and factories open for longer. Working hours in in factories were also extended thanks to the invention of artificial lighting. Electricity led to the development of household appliances such as refrigerators and irons that help with house chores. It also led to many innovations such as telegraph which made communication much easier, following the telegraph were the telephone and radio. Technologies has made a dramatic change to people’s ordinary lives, it has affected the society in a positive and negative way. The industrialised innovations helped with factory work and produce products more efficiently; however these machineries have highly polluted the environment. It was very surprising how far society have come, the development of technologies made the process of things much easier. Thanks to these inventions made during the industrial revolution and is still being improved, changed the lives of younger generations. Children in the modern society now have phones, iPad, iPod etc.

Deadly Unna Review

â€Å"Deadly Unna† was the fist book published by the Australian Author â€Å"Phillip Gwynne† in 1998. The book focuses on racial tension, friendship, family conflict and relationships. The story is told in first person by the main character â€Å"Gary Black† more commonly know as â€Å"Blacky†. The story is mostly Blacky’s relationship with Dumby Red, an indigenous Australian, and about how he, as a white Australian, changes throughout the book, by understanding the racial conflict and learning how to stand up for himself. Blacky is more academic than he is sporty; though he plays football for the town.He has a very large family consisting of 8 siblings, and he gets along with all of them, putting aside the occasional conflict. He has a good relationship with his mother; however, he has a terrible relationship with his father due to a past event. Dumby Red has a very enthusiastic, optimistic and self-confident personality. â€Å"Pickles† is Blacky’s best friend, and he disgustingly unhygienic, with gruesome habits. Blacky often goes to talk with his old next-door neighbour †Darcy†, who a maggot farmer and is full of advice to give Blacky.The story is set on a peninsula of Australia, all the whites living in the â€Å"Port† and all of the blacks living in the †Point† about 1hour drive from eachother. I believe the reason the Author made the distinct seperation between the white and black Australians is to emphasise the racial tension in the area. The book consists of two parts, â€Å"Winter† and â€Å"Summer†. Winter being the footy is mainly focused around the footy culture of the town and focuses on Blacky trying to be the hero in his team, and eventually succeeds although by accident.They win the grand final, and by the end of the winter, Blacky becomes very aware of the large racial tension in the book. The â€Å"Summer† part of the book is mainly filled wit h racial, and family conflict, and during the course of this Dumby is shot dead. Blacky is faced with many decisions he has to make, and he has to follow his heart to do what is right. This book moved too slowly for me, and containing much excess writing that wasn’t at all necessary nor did it relate to the main plot at all.The book never established the friendship between Blacky and Dumby red. After he died, Philip wrote about how they were such good friends, but there was nothing in earlier in the book to support that, so that confuses the readers a lot. Another factor is that it does not relate to many people in the world. It would only relate to people who come from a very Australian culture that knew all of the colloquial Australian language. I do not believe anyone that’s come from another country would understand the book at all.I don’t even think some Australians would understand it, as they might have been blocked off from it. Additionally, I think it l oses variety by the style of writing and that isn’t at all a good thing. The worst thing about the book I believe is the way it can’t relate to an adult, or a teenager. It moves way too slowly for a teenager, and doesn’t have nearly enough happening to entertain most readers. However, it also had too many immature themes and thoughts for an adult to read, so it doesn’t really relate to any general age group.What I did like about this book is that it can educate young Australian teenagers about racism to a certain extent. Some people have no knowledge of racism, and I believe that with guidance, this book could educate them about some of the racism in Australia. Overall I rate the book 2 stars, as I do not believe it could do it’s job as a book to entertain the target audience, or at that any audience. Although I do believe that with the right insight, you could learn some things from it.

Theraputic Relationship

meantime I communicated with my best with her do that she felt comfortable. Asa result, she gave a good cooperation and enjoyed the meal until finished. In my evaluating, I feel I make the right decision to accompany and assistMrs. A in feeding. Furthermore, I could develop my nurse-patient relationship. Although McCabe (2004, p. 44) would describe it as a task-centredcommunication as one of the element caused the lack communication amongnurses, but I think my nurse-patient relationship communication both involved agood patient-centred communication and task-centred communication.In mypersonal opinion, I attended to Mrs. A as a patient to show my empathy becauseshe was unable to feed herself. It was also as my duty to feed her so that I couldmake sure the patient get the best care in the ward. So my involvement in thisnurse-patient relationship does not only restrict to the task-centredcommunication because (Burnard 1990, and Stein-Parbury 1993, cited inMcCabe 2002, p. 44) define att ending as a patient-centred process as wells as tofulfil the basic conditions as a nurse to provide the genuineness, warmth andempathy towards the patient.I was able to improve my non-verbalcommunication skills in my conversation with her during the feeding. As she washaving a hearing problem and could not communicate in the first languageproperly, so the non-verbal communication plays a role. Caris-Verhallen et al (1999, p. 809) state that the non-verbal communication becomes important whencommunicating with the elderly people who develop a hearing problem. Hollman et al (2005, p31) suggests some effective ways to maximize the communication 5 ith hearing impairment people such as always gains the person’s attentionbefore speaking, visible yourself to prevent them feel frighten and try to usesome sensitive touch. I feel this is a good experience to me because I learn todevelop my non-verbal communication. I used most of the body gesturersbecause of the language barrier was be ing a gap in my conversation with Mrs. A. She could speak very limited in the first language so I tried to speak in her dialect. Furthermore, Wold (2004, p. 6) mention that gesturers are one specifictype of non-verbal communication intended to express ideas and are useful for people who cannot use much words. However I also used my facial expressionsto advise her to finish the meal. It might be not so delicious because shewithdraws the meal after few scopes but I smiled and assured Mrs. A that it wasgood for her health to finish her meal. In addition, the facial expressions are mostexpressive which are not limited to certain cultural and age barriers (Wold, 2004,p. 6). Therefore my facial expression worked out to encourage her to finish themeal. Although I could not explain detail to her about the important nutrition dietthat she should take, but I could advocate her to finish the meal served becausethe meal was prepared according to her condition. In order to analysis of the event, I could evaluate that, my communicationskills are very important to provide the best nursing care to Mrs. A. Mycommunication with Mrs. A was the interpersonal communication.This isbecause the interpersonal communication is a communication which involved of two persons (Funnell et al 2005, p. 438). I realized that my nonverbal 6 communication did help me a lot in my duty to provide the nursing care to Mrs. A. Even though she could understand few simple words when I was asking her but Inoticed that one of the problems occurs within the communication was thelanguage barrier. As the patient was not using the official language and thesecond language, I tried to speak in her language. I still could manage thecommunication in our conversation.However, it was quite difficult to promote theeffective verbal communication with the patient. Besides, White (2005, p. 112)recommend that a nurse should learn a few words or phrases in the predominantsecond language to put a patient at ease for bett er understanding. Although itwas quite difficult but using the nonverbal simultaneously with the verbalcommunication did encourage her to speak on her best to make me understandher words. In the event showed that, there was a response from Mrs. A. when Iwas asking her questions. Funnel et al (2005, p. 38) point out that acommunication would occur when a person responds to a message received andassigns meaning to it. She nodded her head to assign that she agreed with me. Delaune and Ladner (2002, p. 191) explain that the channel is one of thecomponent of the communication process which act as a medium during themessage is sent out. In addition, Mrs. A also gave me a feedback that sheunderstood my message by transmitting the message via her body gesturers andeye behaviour. Thus I could consider that the communication channels used inmy conversation were visual and auditory.Delaune and Ladner (2002, p. 191)state a feedback is that the sender receives the information after the receiver react to the message. However, Chitty and Black (2007, p. 218) define feedback 7 is a response to a message. In my situation, I was a sender who conveyed themessage receiving the information from Mrs. A, the receiver who agreed to takelunch and allow me to feed. Consequently, I could analyse that mycommunication with Mrs. A involved of five component of communication processwhich are sender, message, channel, receiver and feedback (Delaune andLadner, 2002, p. 91). In a nutshell, for my reflection of this event explores about on how thecommunication skills play a role on the nurse-patient relationship in order todeliver the nursing care towards the patient especially the adult. She neededquite sometime to adapt the ability changes in her daily activities living where Iwas trying to help her in feeding. I was concerning my feeling and thoughtsduring the feeding so that I could improve more skills in my communication. Isuccessfully communicated with her effectively as she enjoyed finis hing themeal.So it is vital to build rapport with her to encourage her ability to speak upverbally and non-verbal. Moreover, this ability could help her to communicateeffectively with other staff nurses. Later, she would not be neglected because of her age or her disability to understand the information given about her treatment. (Hyland and Donaldson 1989, cited in Harrison and Hart 2006 p. 22) mention thatcommunication express what the patients think and feel. In order to communicatewith adult, it is important to assess her common communication language andher ability to interact in the other languages.As I used some words in her dialect,I essentially encouraged the patient to speak out verbally and communicate non- 8 verbal so that the message could be understood and do not break the nurse-patient communication. In my opinion, I evaluated that it does not a matter whether it was a patient-centred communication or task-centred communicationbecause both communication mentioned by M cCabe (2004) actually doesinvolves communication to the patients. So it was not a problem to argue whichtype of communication involves in my conversation with my patient.After analysed the situation, I could conclude that I was be able to know the skills for effective communication with the patient such as approach the patient, askingquestions, be an active listening, show my empathy and support the patientemotions (Walsh, 2005, p. 34). Actually helping the adult was a good practice indelivering the nursing care among adults. My action plan for the clinical practice in the future, if there were patientsthat I need to help in feeding or other nursing procedure, I would prepare myself better to handle with the patients who would have some difficulty incommunication.This is because, as one of the health care worker, I want thebest care for my patients. So in related to deliver the best care to my patients, Ineed to understand them very well. I have to communicate effectively as this is important to know what they need most during warded under my supervision as anurse. According to my experience, I knew that communication was thefundamental part to develop a good relationship. Wood (2006, p. 13) express thata communication is the key foundation of relationship. Therefore a goodcommunication is essential to get know the patient’s individual health status 9

Accounting for Decision Making Essay

Transfer Pricing 1. Calculate the increase or decrease in profits for the three divisions and the company as a whole (four separate computations) if the agreement is enforced. Explain your thought process, comment on the situation, and make a  suggestion based on the computations you have made. Given that we have the operating costs of Division C, we can calculate their loss from reduced output. In the case of Division A and Division B, the reduction in cost related to lower outside cost would be considered profit change. The proposal increases profit, but leaves Division C under-utilized. The fixed cost of under utilization would have to be considered before I would suggest the Company go to the new proposal. My suggestion is to go ahead with the new proposal and increase Division C output and sell to outside customers. 2. Evaluate and discuss the implications of the following transfer pricing policies. Transfer pricing policies should include a fixed cost portion of the internal supplier to identify the true cost. Profit taken by the internal supplier is overall company profit. By using a standard costing process, the internal supplier would be expected to keep efficiency at standard. In this case. Division C had profit from part 101 at $300 per unit and part 201 at $800 per unit. If the fixed cost of Division C were included in the transfer price, it would not be necessary to identify a profit per part. a. Transfer price = cost plus a mark-up for the selling division This policy provides contribution to the cost of the selling division. The mark up must be appropriate to nulify the cost of the selling department, but not to make the selling department a high proofit center. b. Transfer price = fair market value This policy will force profit to be declared within the selling division and may or may not provide a means of tracking efficiency. If the fair market value generates a lot of profit for the company this should be used. c. Transfer price = price negotiated by the managers See more: Unemployment – problems and solutions essay This is a policy that can create challenging and meaningful relationships between departments. Since the price is negotiated, the result would be benefitial for the company and would encourage competition between divisions. Although the ending price should be less than fair market value. 3. Why is transfer pricing such a significant issue both from a financial and managerial perspective? From a financial perspective, transfer pricing can help improve profits and allows the company more control of quality which would improve profits. It does casue additional financial reporting  for the selling division. From a managerial perspective transfer pricing can create a competitive environment within the company resulting in lower cost and higher profit. It can cause problems if one department is making more profit than another, unless it is clearly identified as efficiency variance. In managerial accounting, when different divisions of a multi-entity company are in charge of their own profits, they are also responsible for their own â€Å"Return on Invested Capital†. Therefore, when divisions are required to transact with each other, a transfer price is used to determine costs. Transfer prices tend not to differ much from the price in the market because one of the entities in such a transaction will lose out: they will either be buying for more than the prevailing market price or selling below the market price, and this will affect their performance. Division C data 2012 Proposed Part DM DL VOH TP AnVol Cost of Unit Unit Profit Total Profit Volume Profit Lost Profit 101 $200 $200 $300 $1,000 3000 $700 $300 $900,000 2000 $600,000 $300,000 201 $300 $300 $600 $2,000 1000 $1,200 $800 $800,000 500 $400,000 $400,000 $1,700,000 $1,000,000 $700,000 101 201 Outside Required Unit Cost Outside $ Profit Current A 3000 1000 4000 $900 $900,000 B 1000 1000 2000 $1,900 $1,900,000 C 3000 1000 4000 Proposed A 2000 2000 4000 $1,800,000 $900,000 B 500 1500 2000 $2,850,000 $950,000 C 2000 500 2500 Change in Profit Follow formula path for further explanation Division A $900,000 Division B $950,000 Division C ($700,000) Total Company $1,150,000 Source: Investopedia.com