Strategic Market Planning for Social Media Platforms

Over the past several years, social media marketing has been an addition to an increasing number of companies' integrated marketing plans. Firms of all sizes are employing various platforms of this marketing tactic. At the most basic level, social media marketing enables conversations between firms and their customers, as opposed to traditional marketing methods where the firm directs the message. Businesses are beginning to realize that they cannot control these ongoing conversations, but rather, influence them. This trend has resulted in the growth of SocialCorps, â€Å"companies that are learning to take advantage of the power of social media to reshape their relationships with customers and other important audiences.†1 Popular social media sites visited by Internet users include: Facebook, Twitter, YouTube, MySpace, Wikipedia, Flickr, and Digg (Exhibit 1). Of those, the top four social sites used by marketers, in order of popularity, are: Twitter, Blogs, LinkedIn, and Face book. Becoming a SocialCorp allows a company to gain benefits that are otherwise limited with traditional forms of marketing. Such advantages include: unparalleled access to market research, enhanced brand awareness and perception, better engagement with all stakeholders, increased control over the company's marketplace message, and a richer user experience. This paper will explain how various companies have used social media marketing differently to achieve these advantages. Social networking websites are visited by three-quarters of all Internet users2. With the growing popularity of social media usage, many companies believe Web 2.0 marketing is the future3. As social media marketing gains headlines in companies' strategic agendas, astonishing statistics are revealed about the use of this marketing tactic: * Dell estimates that through its various communication channels, the company has two billion â€Å"conversations† with customers every year.4 * 88% of marketers are using social media marketing for their business. Of these, 72% reported that they had been using social media marketing for a few months or less.5 * 79% of the Fortune 100 companies are present and listening, using at least of one of the main social platforms to communicate with their customers.6 * By 2011, online social media advertising in the U.S. will be approximately $2.5 billion.7 From these statistics, it is evident that companies of all sizes are actively using different social platforms to reach their target segments. However, a shift of focus to social media marketing will bring substantial transformation to a company's strategic planning process. As such, this paper will answer a question that companies should ask when engaging in social media marketing: will it be more beneficial to leverage publicly available social media platforms or to build a platform in-house? Will the choice differ between companies, and what are the benefits and risks of either solution? Benefits of Leveraging Established Social Media Platforms The advantages of using an established social media channel over one created in-house are lower production and maintenance costs, quick access to a large established user base, ease of use for the consumer and increased information credibility. Businesses create company-specific marketing campaigns on established social media channels to leverage these benefits in order to engage consumers, increase brand and product/service awareness, reduce customer support costs, and drive revenues. The Ford Fiesta Movement Campaign A successful social media marketing campaign which demonstrated the benefits of using established social media channels was the Fiesta Movement Campaign by Ford. Ford gave 100 participants Ford Fiestas for six months and asked them to complete a different â€Å"mission† every month. These â€Å"agents† delivered dinners from Meals on Wheels, eloped with the help of the Fiesta, and wrestled alligators8 among many other things. Agents were required to document their adventures on Youtube, Flickr, Facebook, and Twitter pages which Ford had created. The Ford Fiesta Movement was considered an extremely successful social media campaign. Agents produced 700 videos which generated 6.5 million views. Photos taken by the agents have accumulated more than 670,000 views. The campaign prompted over 50,000 U.S. consumers to request more information about the car, 97% of which did not already own a Ford vehicle. In the first six days of sales, Ford sold 10,000 units. 9 First, using established social media channels allowed Ford to gain quick access to a large established user-base. Ford's target market for its small European cars is Millennials, those born between 1979 and 1996. It is estimated that 75% of Millennials use social media sites and one in five have uploaded a video of themselves online.10 Ford therefore focused their efforts on the established social media sites, as a large majority of their target market is already using these sites. It was easier for Ford to leverage existing websites instead of working to direct consumers using an in-house social network. Second, Ford was able to benefit from consumers who were already familiar with popular social media websites to build awareness. Ford hand-picked â€Å"agents† in their 20s who had already successfully built an online fan community of their own and who were able to craft a narrative.11 Instead of pitching the idea to agents as the means to a free car, agents were incented to create content for their own benefit to feed their current networks and build their own profiles. In the process, the agents contributed to building Fiesta's brand by helping develop an image of glamour, uniqueness and excitement around the car. Third, Ford created a sense of credibility by using external social media channels on which the content would be harder to control or modify. Ford took a huge risk by taking a â€Å"hands off† approach, telling agents to be completely truthful and agreeing not to edit or censor any information that was posted. This showed consumers that Ford cared about what they had to say which was particularly important at a time when consumers were not happy to be bailing out Amercian automotive companies.12 Allowing agents to freely express their opinions about the car also helped Ford to fix any reported problems or improve functionality based on the agents' suggestions. Key Takeaways Ford used established social media channels to engage consumers and build brand awareness. Using Facebook, Flickr, Twitter and YouTube, Ford was able to gain quick access to its target market with consumers who were already users of these channels. Ford was also able to use specific consumers who were experts with these established channels to attract more viewers as well as raise awareness among the experts' large base of followers. Finally, Ford established its credibility by allowing agents to post whatever they wanted. While Ford took a huge risk by agreeing not to edit the agents' content, it ultimately worked in their favour. Risks of Leveraging Established Social Media Platforms Along with the many strengths of social marketing, there are also many risks that are associated with relying on third party platforms. For one, companies that engage in this medium often experience lack of content control. Second, information gets spread too quickly due to the large user bases of established social media websites. Third, the effectiveness of conventional social media marketing is limited, due to the sheer volume of companies already utilizing this mechanism. Molson Coors Dorm Room Campaign Molson Coors Brewing Company (Molson) is a classic example of how a company underestimated the negative consequences that are associated with traditional social media marketing mediums. Molson is Canada's oldest brewery and the world's fifth largest brewing company. Therefore, it is well-recognized within Canada and has a significant market share in the beer industry. In the past, Molson has experimented with blogs13 and a static corporate website, but has had very little social media presence overall. Recognizing that a large portion of their current target audience utilizes these mediums and wanting to catch up to its competitors, Molson initiated an online media campaign. On October 18th 2007, Molson officially launched its â€Å"Dorm Room† project on the fastest growing social networking site – Facebook. The campaign encouraged Canadian university and college students from ages 19 to 24 to post pictures of themselves partying on campus. The school with the most pictures uploaded would win a trip for five to spend spring break in Cancun, Mexico. An advertisement for this campaign read, â€Å"Be the #1 party school in Canada; show everyone how you and your crew get the party started.†14 According to Molson, the intention of the campaign was to show â€Å"school spirit and sociability;† however, these goals were not reached and the campaign placed Molson under public scrutiny. The nature of the campaign was highly criticized by universities, parents and students because they blamed the company for encouraging binge drinking. Even the front-runner of the contest, Memorial University in St. Johns, stated that the contest made them look bad. Within days, the company received numerous complaints. Several universities – including Queen's, McMaster and St. Francis Xavier – condemned the contest in the Globe and Mail as â€Å"glorifying excessive drinking.†15 As a result of the public backlash, the contest was shut down a week prior to the November 29th deadline. While there are advantages for Molson to engage their customers via social marketing, the message of the â€Å"Dorm Room† campaign was controversial. As a result, this exemplifies how marketing using established social networking mediums can bring significant risks to the brand. First, on Facebook and other traditional social media websites, companies cannot control how much freedom they give to their audience. Users have the freedom to post pictures, messages and videos. However, on in-house websites, companies have the ability to adjust the amount of power they give to the end consumer. Molson did not have the ability to control how much freedom they gave to consumers, allowing consumers to post whatever they wanted and consequently, violating the privacy rights of many individuals. Once a picture was posted, only Molson could remove the picture. Molson was unaware of certain individuals' resistance to having their pictures posted on the site and the campaign generated negative backlash. Even as Molson shut down the contest, they could not ensure that they erased all traces of the pictures posted on the Internet. Second, by using traditional social media websites, the established user base compounds the speed at which information is spread. In Molson's case, pictures spread quickly across Facebook, much to the dismay of many students featured in the photographs. Facebook has over 500 million users who all had access to Molson's pictures. Further, the pictures could be immediately viewed by the members of one's network with the â€Å"tagging† and â€Å"news feed† features. Finally, the effectiveness of conventional social media marketing is limited due to the sheer volume of companies who are already marketing to consumers on these websites. In 2006, U.S. companies spent $920 million on advertising on social media websites. Despite high spending, only 12% of Facebook users have added a brand to their page, and over 75% of Facebook users said they would not purchase a product or service from a brand via their profile page.16 Therefore, social media marketing should not be viewed as an infallible way for companies to promote. The Molson campaign was one of the many campaigns on Facebook and was popularized by the outcry of the public, rather than direct support from its target market. In total, only 200 pictures were uploaded onto Facebook and large universities such as the University of Toronto and Guelph University only submitted 15 photos each (Exhibit 3).17 Key Takeaways By using traditional social media channels, managers might be forced to give up control over the contents to the websites and to their users. In Molson's case, it passed the power to individuals who posted images onto Molson's Facebook campaign page. The company should be wary of the freedom which the users can have when it reengages itself in conventional social media marketing. Also, social media websites have large user bases; this implies that the information found within these sites can travel at an extreme speed. Photos posted on Molson's page were not limited to just Molson's examination but they were available for the entire network. Finally, even though social media websites have gained tremendous popularity and enormous adoption rates, every campaign should be redesigned for each medium in order to stand out from the competitors. Molson failed to capture a large audience with its campaign because Facebook is already saturated with many advertisers. Therefore, Molson needs to establish a creative method to market its campaign when it reengages in using conventional social media websites. In general, social media advertisement can be a phenomenal way to increase brand awareness when it becomes a company's integrated marketing campaign, as long as the associated risks are acknowledged and accounted for. Benefits of Developing In-House Social Media Platforms There are many benefits associated with creating and managing an internal social community. First, a company has the flexibility to display information in the way they intended. Second, keeping a social network in-house also helps bring legitimacy and credibility to the information available on the platform. Finally, creating a separate social media platform allows users to have access to a closed network. Pampers Village Campaign Pampers' slogan, â€Å"every step of the way†18 embodies their overall strategy. Pampers strives both to provide a high-quality product and a supply a service for women throughout their pregnancy and early child rearing years. The company has created and continues to host an online social community, Pampers Village, to facilitate an open network of communication between itself and its customers (Exhibit 4). On the website, parents have access to a breadth of information about the pregnancy process. They also have access to parenting tips and advice as their child ages. Parents have the ability to communicate with both other parents and also with Pampers' panel of â€Å"baby experts.†19 Pampers Village exemplifies many of the benefits associated with hosting an internal social community, as opposed to promoting their brand via established social media platforms such as Facebook and Twitter. First, Pampers Village ensures that Pampers has enormous flexibility in the way data is displayed and how communication is encouraged. On Twitter, or example, messages are limited to 140 characters. Although websites such as Facebook allows more flexibility than Twitter, the pages companies can create nonetheless have preset layouts and formats. Pampers Village is divided into five sections depicting a stage in a child's life. Each section is further divided into categories which discuss various issues a mother may face at that stage. Existing social media websites would not have been the appropriate medium to host Pampers Village on as the display and organization of data would be restricted by the inherent limitations of the existing platform. Second, developing their own social network brings legitimacy to their message. On traditional social networks such as Facebook, Twitter and YouTube, anyone can share their thoughts and claim to be an expert. However, on Pampers Village, there are a variety of experts from the Pampers Parenting Network (PPN) moderating discussions and providing pregnancy and parenting advice. PPN members participate in Q&As, write blogs and articles and post video demonstrations. PPN experts include: Laura Jana, M.D., a widely recognized parenting expert; Lisa Druxman, founder and CEO of Stroller Strides; and Julian Claus-Ehlers, executive chef and expert in healthy eating habits for the family.20 Mothers visiting Pampers Village recognize that they have access to high-quality and credible advice from parenting experts and thus continue to return to the website. Finally, creating a social media platform separates the audience from their traditional network. Mothers have to register to use Pampers Village; however, they can register under whichever name they choose, bringing anonymity to the platform. If Pampers Village was hosted solely on Facebook, the forums likely would not be as active. Forum conversations include, â€Å"Actively trying to start a family,† â€Å"LGBT Parenting†21 and â€Å"Baby Basics.† Mothers would be less likely to be open and honest on these forums if their posts were in full view of their entire social network, as it would be difficult to ensure confidentiality of these discussion posts on traditional social media websites such as Facebook. Pampers Village provides mothers the opportunity to network with other mothers in a closed network. Jodi Allen, North American vice president and general manager for Pampers echoes this sentiment, â€Å"All moms share a common goal — to raise a healthy, happy child. And the great thing about Pampers.com is that moms can connect, bond and chat with other moms all over the globe in real time and share in each other's experiences.†22 Key Takeaways A strong online presence is critical to Pampers' success. â€Å"We leverage Pampers Village to maintain a constant conversation and relationship,† says Zeeshan Shams, category brand manager, baby and toddler care, Procter and Gamble, Canada. â€Å"Our online properties help to keep our brand top of mind.†23 Despite massive competition in the online parenting field, Pampers Village has been largely successful in accessing new mothers. In 2009, Pampers Village generated 20,000 unique visitors per month in Canada.24 It is likely that the Pampers Village concept would not have been as successful if it had been hosted on a traditional social network. The creators of Pampers Village correctly recognized that in order to gain an audience in the online parenting field and consequently learn more about their customers; they needed to create their own social community. The development of a brand new network allowed the company to distribute a wide variety of content in their own format, brought legitimacy to the platform and created a new community where mothers could connect anonymously. The success of Pampers Village illustrates the benefits of taking a risk and developing a new social network. Risks of Developing In-House Social Media Platforms Despite the many benefits that can be gained by developing a unique in-house social media platform or campaign, this approach presents a number of risks and challenges. First, it can sometimes be difficult to engage consumers and draw them to newly created social media websites. Second, in-house social media efforts are likely to require greater maintenance and monitoring. Third, in-house developments demand a greater degree of corporate responsibility than is needed when using publicly available social media platforms. GM Chevy Tahoe Apprentice Campaign In the spring of 2006, General Motors teamed up with Donald Trump's The Apprentice franchise to create a website that allowed contestants to develop their own commercial to promote the new Chevy Tahoe SUV. Their website, ChevyApprentice.com, encouraged participants to design a 30 second digital advertisement by selecting from a variety of pre-set backgrounds, video clips, and theme music that GM had constructed. These user-generated commercials could also include floating text over the images of the creators choosing.25 In addition to having their personal commercial aired on television, the winner and other top contenders had the chance to win a number of big-ticket items, such as a trip to the Major League Baseball All-Star Game.26 Over the course of the contest, thousands of users took the opportunity to share their personal thoughts on the Tahoe. Not surprisingly, the ability to share one's thoughts freely created the perfect opportunity for the anti-SUV crowd to voice their discontent for GM's newest vehicle. Of the 22,000 commercials that were submitted, approximately 4,000 took a negative tone.27 The majority of these submissions were either anti-SUV, promoted a specific cause, defamed a particular group or directly attacked the product (Exhibit 5). For example, some critics pointed fingers at GM for contributing to global warming, as witnessed in an ad that featured shots of the Tahoe zooming through snow, mountains, and desert. Over these clips appeared the phrase â€Å"Global warming isn't a pretty SUV ad. It's a frightening reality.† In another clip, the words â€Å"Yesterday's technology today† appeared over a clip of pumping engine pistons.28 Many of these negative commercials went viral, and could be found everywhere from YouTube to Flickr to specific message boards, such as DemocraticUnderground.org. The Chevy Apprentice campaign highlights many of the risks associated with creating a social media website in-house. First, the biggest risk that companies face in attempting to create their own social media website is attracting traffic to their newly created websites. GM mitigated this risk successfully by launching their campaign on the popular television show, The Apprentice, and leveraged other forms of marketing to generate awareness of their social media website. Ultimately, over 22,000 people were enticed to participate in the campaign. ChevyApprentice.com generated 2.4 million page views, with the average visit lasting more than nine minutes.29 A truly unique platform has the potential to draw consumers if it is able to create a novel social media experience. Second, developing a unique social media website is a large investment, as the company is building a new infrastructure for social interaction from scratch. The company must devote significant resources to maintain the website, as they are solely responsible for managing and storing data, enabling security mechanisms, user identity management, and continual upgrades. A flaw in managing any of these aspects has the potential to hamper the overall success of a social media effort. Third, companies are directly accountable for what happens as a result of their personal social media efforts, as they have the ability to directly control content and how the public can view it. On publicly available platforms such as Facebook, companies can blame negative content posted by consumers on the open-ended nature of these platforms and the lack of control the company has over filtering content. GM did not explicitly state rules for contestants designing an advertisement, which gave consumers the impression that GM was not taking responsibility for the content that is being generated. Further, they did not screen any of the submissions before it became viewable by the general public. After negative submissions surfaced on the website (Exhibit 5), GM did not remove these commercials, specifically stating that they would â€Å"begin screening ads for offensive and inflammatory content but would not remove any material based solely on a negative tone toward the company.†30 Although GM was attempting to maintain their customers' freedom of speech, they did not account for differences in opinions when deciding what was â€Å"offensive,† and were criticized for not monitoring controversial topics in their campaign. Key Takeaways General Motors' Chevy Tahoe Apprentice Campaign provides an excellent example as to how using in-house social media can backfire and lead to negative consumer reactions towards the brand. The debate still continues as to whether or not the GM campaign should be deemed a marketing failure or success. The majority of reviewers have labelled it a social media disaster, based on the negative feedback generated. In contrast, GM and a select handful of reviewers believed that this campaign was a marketing success. GM was pleased that the website was highly trafficked and that over eighty percent of commercials depicted the Tahoe in a favourable light. Overall, the campaign generated significant buzz, which was precisely what GM hoped to achieve.31 Despite these apparent successes, there are certainly efforts GM could have undertaken to avoid some of the negative reactions. The company could have taken a more proactive approach to prevent negative backlashes by screening ads more carefully before they could be viewed by the general public. Perhaps a campaign intended to engage participants to create videos about â€Å"how much they love the Tahoe† would have been a better approach.32 Although this may not have generated as many entries, it would eliminate the participants' ability to demote the brand and introduce controversial topics. A handful of authentic, homemade video submissions would have been a better way to promote the vehicle and generate word of mouth buzz in a positive manner. Conclusion The paper examined campaigns that were successful and unsuccessful in utilizing both established social media platforms or developing platforms in-house. Ultimately, a consensus was not reached regarding which strategy is most effective, as there are numerous considerations to take into account given the context of a company's current position. In order to leverage existing social media platforms, the company's target segment should already be current users of these channels so that quick access to these consumers is gained. Additionally, these consumers must be active users of these platforms so that the company can leverage these users to raise awareness about a specific product or brand. However, managers today should nonetheless recognize that social network marketing is still a novelty. Thus, many companies hoping to â€Å"hop on the social media bandwagon† may opt for using existing platforms as these platforms are inexpensive and familiar to their existing customer base. As the number of companies using existing platforms grows, it becomes increasingly difficult to differentiate a product and brand on these platforms. Lastly, opting for this marketing tactic ultimately forces the company to give up control regarding the content that is being posted on these third party websites. On the other hand, creating and managing an internal social community allows a company to gain both flexibility with the way in which they choose to display information and bring credibility to those information that is being passed onto the consumers. However, if a company chooses to develop an in-house social media platform, attracting consumers towards this platform may prove more difficult since the in-house platform will not be as well-known as traditional social media sites. In-house social media efforts also require greater maintenance and monitoring and the company creating the site holds a greater responsibility for the content posted since they have the ability to control and filter content. For many companies, social media marketing should be used as an integral part of the company's strategic marketing plan. However, with so many strategic options available regarding social media, it is essential for the company to acknowledge that different social media tactics are suitable for different companies, products, and target customers. The most successful social media marketing campaign requires a thorough understanding of the company's customer base and online habits.

Osmosis

The purpose of this experiment was to test different solute concentrations on the rate of osmosis. Artificial cells were filled with different solute concentrations and placed in water and weighed at equal time intervals to show how the water moves across cell membranes and down its concentration gradient into the lower concentrated area. The weights of the cells were recorded each interval, and then the rate of osmosis was found by calculating the corrected cumulative change in weight.The prediction made was that the cells with the higher solute concentrations ould have a higher rate of osmosis and the cell filled with water and placed in 40% sucrose solution would have the highest negative weight change. Introduction The diffusion of free water across a selectively permeable membrane is called osmosis. A selectively permeable membrane allows certain substances to cross it more easily than others (Reece, et al. 2011). Osmosis is an important process to cells because the cells are co ntinuously trying to achieve concentration equilibrium.The tonicity of a solution is the ability to cause a cell to gain or lose water molecules (Reece, et al. 2011). If a cell is in an isotonic solution, the cell does not gain or lose any water molecules, causing the net gain of weight to be zero. If a cell is placed in a hypotonic solution, there is a higher solute concentration in the cell, making water molecules move into the cell to help reach equilibrium. This causes the cell to gain weight. If a cell is placed in a hypertonic solution, there is a higher solute concentration outside the cell, making water molecules leave the cell to attain equilibrium. This causes the cell to lose weight.Other factors, like the temperature, the particle size and the concentration gradient affect the rate of osmosis. An increased temperature can increase the rate of osmosis and osmotic pressure (Traxler 1928). Also, the particle size determines what can pass through the selectively permeable me mbrane; the channels imbedded in the membrane can only accommodate certain molecules based on size and function. Finally, the concentration gradient affects the rate of osmosis because the rate depends on how high the concentration of the solute is; the higher the concentration, the faster water moves to that concentrated area.Materials and Methods The materials needed for this experiment are: five strips of Spectra/Por 4 dialysis ubing with a pore size of 4. 8 angstroms, ten clamps, five beakers labeled 1 through 5, a graduated cylinder, and 20%, 40%, and 60% sucrose solutions. The experiment begins by softening up the dialysis tubes by soaking them in a beaker of water. When softened, rub the dialysis tubes between your fingers to reveal the opening and clamp the opposite end. Add 10 mL of the appropriate solution to each bag, squeezing the air out of the tube to make sure there are no air bubbles when clamping the other end of the tube.Three of these bags will be filled with 20%, 40% and 60% sucrose solutions. The other two will contain water. Weigh each bag on a appropriate solution, Just enough to cover the bag; four will have water and the fifth beaker will hold 40% sucrose. The bags containing 20%, 40% and 60% will be placed in water, as well as one bag filled with water; the bag of water in water will act as your control. The other bag of water will be placed in the beaker containing 40% sucrose solution. Place the five bags in their rightful beaker simultaneously and record the time.Every ten minutes the bags should be removed, blotted to get the excess solution off and then weighed. Continue weighing the bags every ten minutes or ninety minutes. To minimize experimental error, the temperature must be the same for all beakers and the bags must be blotted before weighed as much as possible to get the excess solution off. Also, the same amount of solution should be put into each beaker. Results The increase in the rate of osmosis is due to the different concentrations of sucrose, as shown in Figure One.This figure shows the weight change over time for the 20%, 40%, 60% and water in 40% sucrose solution. The results of the total weight change were: 20% sucrose in water= 5. 47 g 40% sucrose in water= 7. 31 g 60% sucrose in water= 7. 8 g Water in 40% sucrose= -4. 08 g The points plotted were used to calculate the rate of osmosis by finding the slope of the best fit line of each test. The results for the rates of osmosis were: 20% sucrose in water= . 0551 g/min 40% sucrose in water= . 0728 g/min 60% sucrose in water= . 0811 g/min water in 40% sucrose= -. 68 g/min The slopes have an increasing pattern as the sucrose concentration goes up. This means that the rate increases as the sucrose concentration increases. The corrected cumulative change in weight relates to the osmotic rate because it is divided by the time. The direction affects the rate because, if the direction of osmosis changes the rate becomes negative. Discussion The resu lts show that the solute concentration of the solution affects the rate of osmosis because the larger the concentration gradient, the faster osmosis occurs.This makes sense because the farther the cell is from osmotic equilibrium, it will gain weight faster (McCutcheon 1926). This supported our prediction. The increase in osmotic rate because of an increase in solute concentration is because water moves from a solution of low solute concentration to a solution with high solute oncentration. This means water rushes into a solute of higher concentration faster than a low concentration. This is why the artificial cell with 60% sucrose solution had the highest corrected cumulative change in weight and the fastest osmotic rate.The artificial cell containing water in 40% sucrose solution had a negative osmotic rate because water was leaving the cell and osmosis was occurring in the opposite direction. In this experiment, only one bag of water was placed in 40% sucrose solution. In other e xperiments, adding two more bags of water and placing them in 0% and 60% sucrose solutions could be tested to see if the rate of osmosis is similar performed to show temperature is a factor in osmotic rates by having the same solute concentration in solutions and placing bags filled with water into them, each having a distinct temperature.References McCutcheon M, Lucke B. â€Å"The Kinetics of Osmotic Swelling in Living Cells†. Laboratory of Pathology, School of Medicine, University of Pennsylvania. 1926. Reece JB, Urry LA, Cain ML, Wasserman SA, Minorsky PV, Jackson RB. Campbell Biology. Ninth ed. Pearson Education, Inc. 2011. Traxler RN. â€Å"The Effect of Temperature on Rate of Osmosis†. Journal of Physical Chemistry. 1928. 1 . This graph shows the corrected cumulative change in weight taken every ten minutes to study the rate of osmosis. . The data was collected by measuring the weight of each bag after 10 minutes and finding the difference in weight between the s tart of the experiment and each increment of time. 3. The graph shows that the higher in concentration of sucrose, the faster the rate of osmosis occurs meaning that concentration and rate of osmosis are directly related. Also, this graph displays the opposite happening when water was placed into sucrose, but is still directly related.

Marketing - Second Assignment Essay Example | Topics and Well Written Essays - 750 words

Marketing - Second Assignment - Essay Example l services Employment in wholesale & retail trade Toledo 47% 31% 46% 44% Cleveland 22% 27% 16% 27% Fort Wayne 16% 11% 19% 5% In the first part of the assignment, I have observed that cities have higher numbers of employment opportunities compared to the suburbs. The number of employment opportunities is progressive relative to the distance of a town from the city center. Cities have the highest numbers of employment followed by close surrounding areas with distant areas recording the lowest numbers of employment. ... The high numbers of employment opportunities are as a result of the government and private companies preferring establishing their businesses in areas where there is plenty supply of labor. On the other hand, businesses may be established in suburbs because of the low cost of land relative to the city center where land ownership is very competitive and very expensive. In the second part of the assignment, the newspaper article reports of a situation whereby UBS is making plans to relocate to Manhattan where it was originally located in the early 1990s. Business owners and employees of the firm are concerned about the firm relocating from Stamford where it is considered to have the largest number of employees. Business owners are worried because the relocation of UBS could mean loss of business. Most of the businesses rely heavily on the presence of the company in the area. On the other hand, employees are worried because the relocation of UBS to New York means that they would be payi ng more for transport to their place of work. However, UBS had made the decision to move to Manhattan because the city had a lot of young talent that could work for the organization. This would see UBS employees moving to the city to secure employment. The observations made are consistent with the Alonso model to the extent that majority of job seekers prefer working in the city as opposed to suburbs. Employers on the other hand consider locating their business in the city because they expect to maximize profits despite incurring high costs of rent. Cities rank higher in the number of employment opportunities than suburbs and most of the jobseekers prefer living in the

The housing bubble and Indy Mac bank Essay Example | Topics and Well Written Essays - 1750 words

The housing bubble and Indy Mac bank - Essay Example Moreover, many borrowers could not pay the loan back, as the bank did not check the authenticity of the borrower before disbursing the loans. So the bad loans accumulated with the bank. The bank had no such provision to sell the property and pool money because the purchasing power of the buyers in the market had reduced considerably and no one was willing to buy property. This was the situations which like the other bank Indy Mac Bank also faced, which led to its failure. Finally it was acquired by FDIC and Indy Mac became Indy Mac federal Bank. Table of Contents Executive Summary 2 INTRODUCTION 4 ANATOMY OF THE FAILURE 6 The Subprime Mortgage crisis 6 Subprime Spill and Indy Mac Bank 7 Initial Signs of Warning 7 THE AFTER EFFECTS OF FAILURE 8 CONCLUSION 9 Work Cited 11 Date: November 19, 2012 To: **************** From: **************** RE: Analysis of the failure of Indy Mac bank with respect to housing bubble of 2008. According to CNN Money, July 13 2008, the fall of the Indy Mac B ank, the most important mortgage lender, was the most expensive collapse in the history. This proved again that crisis still existed. The Indy Mac Bank was acquired by the Federal Regulators. It was said that about 95 percent of the bank deposits were insured. This means about $1billion were not covered under the FDIC cover or guarantee. This could have affected about 10,000 customers of the bank and they could have lost half of their deposits. However, the failure of the IndyMac would charge the Insurance Funds around $4-$8 billion. This was regarded as one of most costly failures ever (Clifford, and Isidore â€Å"The Fall of IndyMac†). INTRODUCTION Bank failures are not new phenomenon. There was just two years from 1934 to 2007, when none of the banks collapsed or failed. During the 1990s when the world economy was going through extreme loan and savings crisis, at an interval of 1.38 days 1 bank failed. However during 2007 crisis this rate slowed down to 2 banks. Around thi rty-two bank collapsed during this time as stated by Federal Deposit Insurance Corporation (FDIC). However, in July 2008, Indy Mac Bank, which was the third largest bank in USA, failed. Though during 2007, the bank showed signs of survival by focusing on a growth based business model, and maintaining capitalization level high to face the storm. Indy Mac grew swiftly during the boom of real estate and housing. The customers or buyers were asked for few or no evidences of their earnings and allowed loans to buy property such as houses. Since the house prices were increasing, so when a buyer could not pay back his/ her loan, the bank took possession of the home and found investors for it to pool money. However, when this housing bubble burst, the price of the real estate began to fall and the losses for the bank begin increasing. The loans that were taken became bad and bank had to suffer losses because there were not enough buyers in the market to buy those properties and pool money f or the bank. Indy Mac lost about $184.2 million in its first quarter of 2008 and it was expecting higher loses in their second quarter. The bank also lost about $614 million in 2007 by focusing on Alt-A sector of mortgage. However, finally the bank authorities accepted that it could no longer

Synopsis Essay Example | Topics and Well Written Essays - 500 words - 1

Synopsis - Essay Example They are the young men and women who seek to know about their ancestors (Nelson 270).The audience can also be students of history who are seeking knowledge about the cultures and traditions of the Americans and the Metis. Moreover, the target audiences are the Metis, especially those challenged to integrate different parts of their lives. The essay highlights the relations between humans and nature. It talks of people from different ethnic backgrounds living and interacting together in different aspects of life. Consequently, it addresses the tapestry of lifestyle. According to the culture of Hindus and other religions, the writer reveals different values and importance of trees and the nature in general (Nadkarni 1). Finally, the essay advocates for the protection of trees or nature. The audience here is a panel of environmentalists. The writer argues out key reasons on why we need to embrace science and protect the environment especially trees. This is in connection to what environmentalists do. Spiritual leaders can also form the audience, since they need the information concerning their spiritual beliefs and nature. In this way, they can effectively pass the knowledge to the congregation. The essay talks about nature in terms of the soil, water, sun and vegetation (Bell). It starts from the early days when man was completely tied to nature. In connection to this, the black folks found hope and strength to live from the soil itself. Consequently, they used to farm during the colonial periods. Moreover, nature is depicted to bring out a sense of peace and harmony as is seen in the lives of country men who conserve nature and stick to farming. This is in contrast in the life experienced in the urban areas where nature has been compromised. The audience of this essay is the history students who need to know the capitalism of the white men on the lives of the black folks who

Faculty of Business Environment and Society Essay

Faculty of Business Environment and Society - Essay Example I began by explaining to the producer what the requirements and contents of a legally binding agreement actually are, and how they apply specifically to this case. I also gave a general summary of what the show could expect, as per liabilities and legal redress, if the hostess backed out or tried to renege on the deal. The conversation was long and extensive, covering the main points of the legal issues as outlined herein. The first issue I advised Simon on was the need to be careful in what he might assume to be small talk or simple, informal negotiations, because one needed to consider that oral and written contracts are considered to be on the same standing when it comes to law. In order to take this into account, I advised, the director should be explicitly clear with Davina when they were negotiating informally, and in the best case scenario, to have a legal advisor present at all formal negotiations. This is not to say that if the two had drinks together and Simon promised the moon to Davina while under the influence all would be binding, but simply the need to be clear and careful in all communications. At this point, I decided it was a good time to explain that the common law accepted both objective and subjective proofs of legal contract agreements. As Mindy Chen-Wishart explains in Contract Law: â€Å"The subjective approach, which favors what a party's actual intention is, regardless of appearances; and The objective approach, which refers to how a reasonable person would interpret a party's intention from his conduct in all the circumstances.† (Chen-Wishart, 2007) Chen-Wishart also quotes Smith vs. Hughes (1871) as the main case law precedent related to the objectivity test, which posits a test of â€Å"reasonability† to determine how the average person would interpret a party’s intention in negotiation in forming a contract as decisive. (Chen-Wishart, 2007) When Simon asked how he could make sure he was not bound by informal ag reements or understandings when talking with business clients, I reiterated this was the overriding need for keeping legal representation present at all times when officially discussing business terms. While the handshake agreement remains popular in some circles, it is a dangerous way to conduct business in modern times, I concluded, precisely because of the lack of witnesses and clarity of situation involved in private, two-party negotiations. After this, Simon asked exactly what requirements were considered most important to make a contract legally binding for all parties following the initial negotiation. While there is a broad corpus of case law referencing contracts, I replied, the main factors could be considered: 1. â€Å"Agreement - where one party makes an offer and the other accepts it; 2. Consideration - where one party gives something in exchange for something from the other party; 3. Intention - where both parties intend to abide by the contract; 4. Capacity - where b oth parties are mentally capable of understanding a contract; 5. Genuine consent - where both parties agree to the contract of their own free will; and 6. Legality - where all of the parts of the contract are legal.† (Victorian Law Foundation, 2011) The principle of agreement, I said, could be applied to either the verbal or written contract and was based on mutual

Implementation of organisational identification Essay

Implementation of organisational identification - Essay Example Organizational identification is, according to Gemmiti (2008, 6), â€Å"an individual’s knowledge of belonging or membership to a group of members of the organization.† This knowledge of belonging to a particular organization is heavily based on emotions and has a great influence on an individual’s behavior. The identification comes with an employee’s understanding and realizing of how their personal goals and values are aligned with the goals and values of the organization. Finally, as such goals, norms and values are aligned, the employee adds that group membership to their overall self-concept (Meyer, Becker, and Van Dick 2006). Therefore, it can be said that organizational identification refers to whether an employee associates themselves with the organization in which they work and whether an employee views themselves as a part of the organization. According to Van Dick, Grojean, Christ, and Wieseke (2006), the concept of social identity can help to determine how organizational identification is related to organizational citizenship (Van Dick, Grojean, Christ, and Wieseke 2006). The two concepts, according to the researchers (Van Dick, Grojean, Christ, and Wieseke 2006), are positively related because individuals’ self-concepts are formed on the basis of belonging to certain organization. The stronger the feeling of belonging is, the more effort a person is willing to devote to the development of that organization. Therefore, in an organization, the more organizational goals and norms are in line with those of the individual, the more devoted that individual is to the organization. So, organizationa l commitment is also related to organizational identification. Organizational commitment is very important for employers because it determines the level of employee performance, job satisfaction, absenteeism and other productivity-related factors. This paper critically examines the concept of organizational identification, and analyzes how it is related to organizational performance, individual performance, job satisfaction and productivity. Literature review Organizational identification and organizational commitment An empirical study conducted by He and Mukherjee (2008) examined how organizational identification was related to job satisfaction and organizational commitment. The research was conducted with Chinese salespeople and showed that organizational identification represents a link between job satisfaction and job commitment. Job satisfaction was divided by the researchers into intrinsic and extrinsic. Intrinsic job satisfaction referred to how employees viewed their partic ular jobs. Extrinsic job satisfaction included employee’s satisfaction by their working conditions, such as pay, environment, and management. The two different types of job satisfaction related differently to both organizational identification and organizational commitment. In particular, as He and Mukherjee (2008, 2) outline, †extrinsically motivated job satisfaction has a stronger relationship with organisational identification than intrinsically motivated job satisfaction.† The Minnesota Satisfaction Questionnaire was used by the researchers to measure job satisfaction. An Organisational Commitment Questionnaire was used for measuring organizational commitment. Finally, an Organizational identification measure designed by Ashforth and Mael (1992) was used to measure organizational identification of 438 Chinese salespeople representing real estate industry. The results showed that extrinsic job satisfaction had a positive influence on organizational id

Sprung rhythm in The Windhover by Gerard Manley Hopkins Essay

Sprung rhythm in The Windhover by Gerard Manley Hopkins - Essay Example At first glance the structure can seem confusing with the sentences half finished and the verbs, adjectives, and nouns all mixed together without flow. However, this is part of Hopkins’s skill by being â€Å"fully in control of the energies of his sprung rhythm† (Rumens 2011). Carol Rumens sees this rhythm as allowing the poet to set the words â€Å"soaring across the first seven lines of the octet† (2011). Also, all the â€Å"ing† endings in the first eight lines act to unify and tie together the first stanza; just like the way the bird is inseparable from itself and its action so too are the words from their lines. For example, the bird is perfectly absorbed and engrossed in its act of â€Å"riding Of the rolling level underneath him steady air† (Hopkins lines 2-3). It merges and becomes one with the wind, just like all the different words fuse together and become one with the rhythm of the sonnet. Sprung rhythm also charges the lines with verbs t rying to capture the intensity of the bird’s actions. It gives the sentences a controlled speed, highlighting the way the bird pauses and abruptly springs into action.

Demographic transition model Essay Example | Topics and Well Written Essays - 750 words

Demographic transition model - Essay Example This paper focuses on demographic transition model and global food production and distribution for a growing human population to meet global food security goals. According to Wilson (2007, p. 33), the demographic transition model "Is a generalized model that describes how birth rates and death rates of human populations change over time". Starr, Evers and Starr (2014) conversely posits that demographic factors fluctuate such that developed nations are exemplified by low birth rates, low numbers of infant deaths, as well as a high life expectancy. These demographic factors are inverse in developing countries. In this regard, the demographic transition model, as spelt out by Wilson (2007), was developed by demographers from surveillance and scrutiny of researched and tested variations of birth and death rates of a number of countries over a span of two hundred years. As underscored by Wilson (2007), demographic transition model consist of four stages. The initial stage is referred to as high stationary stage and is characterized by elevated birth and death rates. At this stage, Wilson (2007) asserts that the population is generally low. High death rate at this stage is as a result of ill health, food shortage or deprivation, and warfare. Wilson (2007) further notes that birth rate at this initial stage is fairly even and therefore an increase or decrease of population is delineate by varying death rate. The second stage as outlined by Wilson (2007) is referred to as early expanding stage. This stage is characterized by an increase in population as a result of receding death rate coupled by a fairly elevated birth rate. The receding death rate in the second stage is contributed by improved food security and improved public health. Late expanding stage is the third step of the model. As elucidated by Wilson (2007), this phase is characterized by a n even and low death rate together with a decreased birth

Housing Policy Seoul, Korea Research Paper Example | Topics and Well Written Essays - 2500 words

Housing Policy Seoul, Korea - Research Paper Example ty has also experienced extensive sprawl and suburbanization, growing into a metropolis of twenty million citizens in neighboring provinces and cities. In the face of this abrupt and phenomenal expansion, Seoul metropolitan Government has had to manage emerging urban challenges with a fair share of lamentable mistakes and success stories (Yoonseuk, 2012). As part of a two-tier local government administration, Seoul Metropolitan Government is involved in policy-making for the entire metropolitan region. Seoul has been at the center of a remarkable boom in residential buildings, in which older houses have been replaced by newer ones that with increased density (Yoonseuk, 2012). The inner cities, specifically, have seen phenomenal renewal over the past twenty years, both in terms of pace and magnitude. Managing this growth across the entire metropolitan area has been one of the most challenging issues of planning for the Seoul Metropolitan Government, especially in light of the Jeonse system that is unique to South Korea and has resulted in unique challenges for Seoul. This paper will discuss the unique challenges facing Seoul, as well as how the Seoul Metropolitan Government has reacted to these challenges in way of housing policy. Finally, the paper will present an evaluation of these policies with regards to their success. The low interest rates and the lengthy slump in the housing markets In South Korea as a result of the Asian financial crisis and the global financial crisis threatened the very future of the jeonse system, which is a unique and long-standing home-lease system that stretched back to the 19th century. These jeonse contracts have been a mainstay in Seoul since it was founded over a century ago. In this system, the tenant, rather than paying rent monthly, pays the landlord a lump sum, up-front deposit that is normally ~40% of the houses value (Yoo, 2014). After a lease period of two years, the landlord can either renew the lease or refund it in its

Plato Knowledge Essay Example for Free

Plato Knowledge Essay Aristotle’s Posterior Analytics Reading Questions (1) In the Meno, Plato argued that it was impossible for us to learn something genuinely new: if you know x, you needn’t inquire about x, and if you don’t know x, you won’t recognize it when you find it. Thus, Plato argued, all learning is really recollection. Aristotle is trying to give a different answer to the Meno problem, one that doesn’t involve reincarnating or Platonic Forms. What is it? Aristotle argues that knowledge must be displayed in the demonstrative structure of a science. (2) How – and why – does Aristotle distinguish things â€Å"prior and better known to us† from things â€Å"prior and better known by nature? He distinguishes things â€Å"prior and better known to us† from things â€Å"prior and better known by nature† in Posterior Analytics. What is better known to us versus what is known by nature is not the same thing because what is known to us is affected by our perception. Whereas we have what is prior and better known by nature which is furthest from perception (particular vs universal is how he describes such. He proves we will result in Plato’s theory in the Meno of confirming what we already know or learning nothing at all if we fail to distinguish between the two. (3) Why does Aristotle deny that everything can be demonstrated? Aristotle denies that not everything can be demonstrated. Those of which whom allow circular demonstration (i. e: If A, then B, then A must equal C. ) are reiterating that in conclusion, A is A at all times. This method can be used to prove anything because we are not considering the distinctive properties of each factor. Also, concluding that the results are not deduction nor relevant to the things assumed. (4) Can you explain Aristotle’s claim that â€Å"perception produces the universal in us†? How does this explain how something indemonstrable can be known? Aristotle claims that â€Å"perception produces the universal in us† it describes that we have prior knowledge of a subject that is a commonly accepted idea until one of the factors from that subject proves otherwise. It is not to say that because one takes a stand that all others will do as well but through reasoning we can come to a paradigm shift that accepts the new theory. It would not need to be demonstrated then but simply understood and accepted amongst the community. (5) Plato would agree with Aristotle that we can know x in virtue of having demonstrated that x. But he would disagree with Aristotle’s account of how indemonstrable can be known. Why, and what would he say instead? Plato would disagree with Aristotle’s account of how indemonstrable can be known because where he understood universals as forms, Aristotle believes universals are generalizations from particulars.

Ghost Story - The Caretaker Essay Example for Free

Ghost Story The Caretaker Essay OI LOSER! PICK UP THE CRAP! This is the way he always got treated. No one gave a second thought about him. They thought that just because he was the caretaker who picked up the rubbish, he didnt deserve any respect.but they wished theyd have gave him some. After 10 years of cleaning up after people who just didnt care. People who laughed at him for dont his job, picking up their rubbish. Peeling up snotty tissues in the rain in his bright yellow Rain Mack, whilst they laughed at him through the window, he pretended he couldnt see them. After 10 years or this, every day, he has had enough. On his 10 yeah anniversary of being shouted at and just being disregarded, he had decided, this was it. The end, for him anyway. He walked into his stockroom, the one they banged on the door every single time they walked past, every single person. They thought it was funny, but they didnt know that he sat in there crying, through the pain of how they treat him. He didnt even get treated right by the teachers; they shoved him in a room with the boiler. This was it. He walked, slowly, slowly walking. But then he tripped over a mop. He could imagine the laugher of the kids if they had seen that, then theyd run away with his rubbish picker and hide it, so hed have to spend the rest of the day looking for it. He couldnt tell anyone, who would care. He got back up and climbed onto the steel chair, and put the noose round his neck and tied it to one of the pipes. He was rocking the chair, from side to side, slowly, trying to knock it from under his feat, but then, no, he wouldnt let them know that they had got to him. He wouldnt give them that satisfaction. He took the noose off from around his neck, and decided. He was going to make a change. He wouldnt let them get to him anymore not matter how hard they tried. He got off the chair, but then he slipped, he fell, the chair as well. The chair fell toward the boiler. He didnt realise that when he had fallen over the mop it had knocked a valve off the boiler, gas was leaking out, he could smell it. The chair was going for the boiler, he tried to get up but he hit a shelf and it fell off. Cleaning products, bleach, and floor cleaner poured all over him. This chair hit the boiler, and made a spark, then there was no more, he was no moreor was he? BE QUITE CASEY! shouted a nervous Anne. Whats there to worry about? No ones here. We saw it go up in flames, only that freaky caretaker was here, and hes long gone. Casey smirked, Helen and Mark gave out a little giggle, but Anne didnt. Why do we have to do this here? Why are we doing it? Anne asked. Why Not? said Casey Dont be a dick Casey! Anne exclaimed. OK Anne! Its just a Ouji Board, its not like they really work! So why are we doing it Casey? Just shut up! shrieked Helen to Anne, Its just a bit of fun, why dont you go home if youre so bothered? Maybe I will! At this Anne started to make her way back through the ruins of the old high school, what were left of it after it blew up. Loser! muttered Casey, Helen and Mark laughed. OK! This is it. You ready? Yeah! said Helen, a bit nervously Whatever! Mark said coolly as ever. They sat down in a circle, which the Ouji board in the middle, they all put a finger on the glass and then Casey asked Is there anyone there? The glass slowly moved towards yes, OH MY GOD! WHICH ONE OF YOU IS DOING THAT? asked Helen, quite scared by now. Not Me! exclaimed Mark and Casey at the same time. Whatever, said Casey, Lets carry on. Helen was quite nervous by now, she was scared, she wasnt expecting anything to happen. Who were you? Casey asked, as he watched the glass, it moved again, and pointed to the letters G, E, O, R, G, and E. George? Mark muttered. Whos George? The glass began to shake angrily it violently it moved to T, H, E, C, A, R, E, T, A, K, E, R. The Caretaker? Casey asked, Isnt he dead? Isnt that kind of the point of this? Said Mark. Whatever! Said Casey, I know one of you is behind this, I dont remember no George! As If! Said Helen, we know its you, this stuff isnt even real! Well then! said Casey quietly, Well find out now! GEORGE WHOEVER YOU ARE! WILL YOU COME TO US? At this it all went silent, and then they all looked at each other and started to giggle, then the floor started to shake, the glass shoot out of their hands and landed on YES! There was a bright light, and more shaking. But then it stopped. All was silent and dark again, apart from a small ball of light inside the glass. They looked at each other in shock. Then Helen quickly rose to her feet. This isnt funny any more you tw.! She had stopped, Casey and Mark didnt know why. She looked in pain, then she rose from the ground, then they noticed, she had a mop through her stomach, and she was suspended in the air. Then moved to the side and they saw itthe horribledisfigured, ghost. Helen was there, dead, attached to the mop; the ghost opened its mouth and said, Remember me now?! The ghost was burnt, all over, his skin melted and hanging off! He wasdisgusting. Mark jumped up and ran for the door, he got passed George and then he cackled evil. Mark ran down the corridor, as fast as he could, then he heard a sound behind him, he looked round and George was chasing after him with the floor cleaning machine. He was getting faster, and faster. Mark ran round the corner and bang into someone. ANNE! Mark screamed, I thought youd gone! Mark, what wrong? What was that noise? Theres no time to explain! Hes coming! Who? Anne asked ME! Mark was being lifted up off the floor by a rubbish picker, and then thrown onto the floor. From where he once stood, now stood George. Anne screamed, and turned around, and ran. ANNE WAIT! Mark screamed, but Anne was running, and he tried to, but George stood there with his floor cleaner, Mark tried to run away, he couldnt get up, so he crawled. But he wasnt fast enough. George ran at him with the floor cleaner and ran over him with it. It chopped him in to pieces. He was gone. NOOOOOO! Screamed Anne, she ran back, Why, why are you doing this? You called me! Ill see you soon At this George just disappeared and left the Remains of Mark, and Anne, who lay there crying on the floor. She sat their crying for at least 30 minutes, she couldnt bring herself to move. Then she heard it. ANNE?! It was Casey, he was still alive. She ran down the corridor, CASEY! WHERE ARE YOU? she ran around screaming. She couldnt find him, where was he, then she say him, lying on the floor, by the stairs. CASEY, She ran up to him, he was hurt, badly. Casey are you OK? Anne, I thought youd gone I came back, come on, we have to go, George, hell come for us! I cant move, he beat me with a broom, but I escaped, then I fell down the stairs. You need to stop him, you have to. How Casey, how can I? Im not as strong as him! Why is he doing this? We called him, he came, not hes getting revenge for all the things we did to him But it wasnt just us. Anne said, starting to cry. I know. But were here now. How do I stop him? Asked Anne rising to her feet! The Glass! Then she heard a noise, George came from round the corner with a Lawnmower. He ran up to Casey and lunged at him with it. Anne knew he was dead. So she ran, and ran, and ran. It seemed like she has been running for hours. She knew she had to hide, she couldnt find an exit, and the ones she could has collapsed during the explosion. She saw a small room, and ran it, and locked the door. Then she looked around and realised where she was. She was in Georges room; she saw the Ouji board on the floor, then George, stood there in the corner. He had a pair of tree trimmers in his hand. Anne knew this was it for her. Even if she could reach the door in time, she wouldnt be able to open it. Ready to die Anne? George asked, but the she noticed and thought back to what Casey has told her, the glass THE GLASS! She shouted What? George asked? The Glass, youre not going to kill me, or anyone else! She ran across the room and picked up the glass with the small ball of light in it. No Anne, NO! I WONT GO BACK AGAIN! George screamed. Its too late now She threw the glass on the floor, it smashed and a bright white light flooded the room. Anne was blinded by it. And then it was gone, she was alone in the room. She got up, and slowly unlocked the door and walked out. She walked around the school and looked for an exit. Eventually she found one and walked out. As she walked away, she didnt know what to do first, tell Mark, Casey and Helen parent what had happened, go to the police or just go home and cry, but she knew she has to get away from the school. But as she walked, she heard a low laugh, more like a cackle, coming from inside the school.

Conflicts of Interest in Auditing and Consulting

Conflicts of Interest in Auditing and Consulting Conflicts of interest: how can the provision of consulting and advisory services be consistent with the requirements of auditor independence? One of the key issues identified as a cause of the Enron scandal is that the company managed to provide misleading financial information to investors and analysts over a period of several years, indicating around $100 billion of annual revenues. However, once the accurate numbers emerged showing the state of the company’s balance sheet, lenders withdrew their funding; the SEC increased the pressure on the company; and the company went bankrupt in less than two months. Sloan et al (2002) argue that the only way to avoid such incidents happening is to discourage companies from producing dishonest numbers, whilst making auditors afraid of certifying anything which could be seen as misleading. In general, the principle of auditor independence should mean that auditors are vigorous and unrelenting in their verification of accounting data. However, in the case of Enron, the auditors: Arthur Andersen, were signing off significant amounts of accounting data from their own consulting arm, who were providing Enron with consulting and advisory services. As such, there was likely physical evidence that Arthur Andersen’s auditors ignored several material accounting violations caused by both Enron and Arthur Andersen’s consultants. Unfortunately, it is difficult to prove this evidence given that all documents related to Enron were shredded by the auditors as soon as the scandal came to light, making it difficult to be certain around the extent of the complicity or the conflicts caused by Arthur Andersen providing Enron with substantial amounts of consulting services, at the same time as signing off company accounts which were later found to be almost completely inaccurate (Sloan et al, 2002). As a result of this, the legislation governing publicly listed companies in the United States was rapidly tightened through the Sarbanes-Oxley, or SOX, Act; which was intended to boost investor confidence. This legislation was based on the argument that a stock market is formed from a collection of share issuing firms; individual and institutional investors; and a body of accountants, lawyers and analysts. As such, the SOX Act was intended to ensure that each of these groups regained their own confidence in the system, and also confidence in each other. As such, the Act focused on promoting transparency and understandable data from the viewpoint of the final users of accounting data, rather that the provider (Kalafut, 2003). The main method by which SOX attempts to minimise and avoid conflicts of interest within the firm is by requiring corporations to establish corporate auditing committees; which are responsible for dealing with the auditors. This is because, previously, if auditors had any queries around the content of the financial statements, they had to seek out the management personnel responsible for generating the data. This meant that the managers could potentially shape the auditor’s interpretation of the information, particularly if the auditing company were also providing consulting or advisory services as occurred at Enron. In such an instance, the advisory staff may well themselves have exerted influence over their own auditors to ensure that the information was treated in a way that is favourable to the consultants, and not in a way that provided a true representation of the actual situation and data. The audit committee is supposed to avoid this by ensuring that the auditors only communicate with the committee members, who are all independent from the management of the firm, and hence can look at any advisory services provided by the auditor with an independent and critical eye (Lansing and Grgunch, 2004). As a result, the act also recommends that one of the audit committee members should be a financial expert with a good knowledge of accounting principles and financial statements from a firm or firms in similar industries. This allows the committee to accurately discern the true nature of any financial instruments, such as the off balance sheet financing and other special purpose entities used by Enron to cover up its financial difficulties. This will also be vital if an auditing firm is providing significant non auditing services, as they may well use their auditing experience to advise their client on how best to structure their business to present it more favourably from an a ccounting point of view. Financial experts on the audit committee will have similar experience, and hence will be able to help the auditors make a fair assessment of the true nature of any creative accounting. The other main part of the SOX Act which is designed to minimise any conflicts between the provision of consulting services and advisory services is that the penalties for being caught have been increased dramatically. In particular, the Act has increased the penalties which any CEOs and CFOs found guilty of violating any provisions of the Act would face. As part of this, CEOs and CFOs now have to sign off on the audited accounts and other statements that their companies file with the SEC, and will thus be held responsible if they certify statements which contain any false or misleading information. CEOs and CFOs who do so could face fines of up to $5,000,000 and potentially imprisonment for up to 20 years. As such, this places a significant responsibility on CEOs and CFOs, who are typically the board members responsible for appointing auditors and any advisory services, to ensure that there is no conflict of interest between the auditing and advisory services provided. With all this regulation, one would expect that the disadvantages of auditors providing their audit clients with other services would be so great that many companies would not even consider it. However, it is important to note that there are some benefits which can be obtained within the current legal and regulatory framework. For one, Marks (2007) argues that auditors’ in depth knowledge of their clients’ and comparable firms’ accounts can allow them to advise firms on their governance processes, efficiency and other aspects of their financial performance and how to improve them. In addition, audit firms will be better able to advise firms how to legally avoid as much tax as possible, whilst avoiding anything which could be considered tax evasion. This is particularly important in the modern business world, where the removal of exchange controls and trade barriers makes tax avoidance more possible than ever before, but also provides significant potential for com panies to fall foul of one or more of the tax regimes in which they operate (Sikka and Hampton, 2005). This helps to explain why many auditing firms also have large tax practices, as well as advisory services. In contrast, the only real disadvantage of a company providing both audit and other services is the potential for regulatory violations and conflicts of interest. Of these, the potential regulatory violations were immediately seized on by the US Congress following the Enron scandal, as it emerged that Enron paid Arthur Andersen $25 million in auditing fees, but a further $23 million in fees for other consulting work. However, it was the potential for conflicts of interest which emerged as the strongest disadvantage, with many corporate boards worrying that continuing to buy consulting services and auditing services from the same firms would damage investor confidence, and lead to a drop in share prices (Kahn, 2002). As a result, of the Big Four accounting firms currently in the market: Deloitte, Ernst and Young, PWC and KPMG; PWC stopped providing consulting services to audit clients; Ernst and Young sold it consulting business and KPMG and Deloitte both divested of their consulting businesses throughout 2001 and 2002 (Kahn, 2002). This meant that none of the Big Four auditors, which together audited around 90% of the major companies in the US and UK, provided any substantial consulting services following the Enron scandal, although they did continue to provide tax and some transactions advisory services. However, by 2003 Deloitte had reversed its decision, and brought the consulting business back into the overall business, which then comprised auditing, tax accounting, corporate finance and consulting. This decision was taken in spite of industry concern around conflicts of interest and the provisions of the SOX Act, in the belief that Deloitte could provide its clients with the advantages of i ntegrated professional and accounting services, whilst avoiding any of the potential regulatory concerns (Bryan-Low, 2003). Indeed, five years after the Enron scandal, Accountancy (2006) reported that the majority of accountancy firms, particularly the Big Four firms, have begun offering a wider range of services, and that the boundaries between these services are blurred, with inconsistent levels of disclosure. For example, PWC details specific revenues for audit, accounting and tax; however it also includes ‘advisory services’ in its revenues as an umbrella term for consultancy, corporate finance, and corporate recovery services. Also, whilst KPMG details separate categories including corporate finance, forensic accounting, transaction services and risk advisory services, the ‘risk advisory’ services are effectively the same as the consulting work offered by other accounting firms (Accountancy, 2006). This indicates that, even if the regulatory conflicts can be completely resolved, it will be difficult for shareholders to assess the true nature of their auditor’s revenue s, and hence the potential for any damaging conflicts of interest. Unfortunately, future steps to address any issues as a result of this are likely to be hampered by the fact that SOX is already proving a significant regulatory burden to publicly listed companies in the United States. In addition, Fisher and Quick (2004) claim that the true problem is not the conflict between auditing and other services, but the fact that the Big Four accounting firms are so dominant, auditing all of the FTSE 100 companies in the UK. With there being no true competition to the Big Four amongst their main clients, the market has come to resemble and oligopoly, and with many senior accountants at clients coming from the Big Four firms, there is a danger that former accountants working in senior management may simply favour their alumni firms when choosing auditors. Whilst this should be mitigated by the presence of the audit committee, minimising the impact of this ‘old boys’ network’ amongst the major accounting firms would go a long way towards r educing any potential conflicts of interest, and increasing the scrutiny given to the provision of additional services, particularly amongst the Big Four. In conclusion, and as the Enron scandal demonstrated, whenever an auditor of a publicly listed company also obtains significant revenues from providing their client with additional services, there is always the potential for a conflict of interest. In Enron’s case, this led to Arthur Andersen covering up significant losses which ultimately caused Enron to go bankrupt. The SOX Act should help to reduce this, by enforcing the use of an audit committee to prevent such conflicts, and increasing the pressure on executives to ensure that accounting data is fair. However, most of the major accounting firms continue to provide these services, hence the potential for conflict of interest remains. Possibly the only way to avoid this would be to attempt to break up the dominance of the Big Four, and create a more competitive market where the top firms have a wider choice of auditors, and hence can hold these auditors to higher standards of quality and transparency. References Accountancy (2006) Blurred boundaries. Accountancy; Vol. 137, Issue 1355, p. 35. Bryan-Low, C. (2003) Deloitte Chief Wrestles to Get Consultants Back in Firm. Wall Street Journal Eastern Edition; Vol. 242, Issue 33, p. C1-C7. Fisher, L. and Quick, C. (2004) The Big Four old boys club. Accountancy; Vol. 133, Issue 1327, p. 29. Kahn, J. (2002) Deloitte restates its case. Fortune; Vol. 145, Issue 9, p. 64-69. Kalafut, P. C. (2003) Communicate Value to Boost Investor Confidence. Financial Executive; Vol. 19, Issue 5, p. 28-29. Lansing, P. and Grgunch, C. (2004) The Sarbanes-Oxley Act: New Securities Disclosure Requirements in the United States. International Journal of Management; Vol. 21, Issue 3, p. 292-299. Marks, N. (2007) Internal Audits of Governance. Internal Auditor; Vol. 64, Issue 6, p. 31-32. Sikka, P. and Hampton, M. P. (2005) The role of accountancy firms in tax avoidance: Some evidence and issues. Accounting Forum; Vol. 29, Issue 3, p. 325-343. Sloan, A. Isikoff, M. Hosenball, M. and Thomas, R. (2002) The Enron Effect. Newsweek; Vol. 139, Issue 4, p. 34.

St. Valentines Day Massacre :: American History

The 1920's was a decade marked with lawlessness. There was plenty of money to be made, and after the National Prohibition Act, everyone wanted a piece of the action. Two gangs went head to head for control of the lucrative illegal alcohol business. One group was led by George "Bugs" Moran, and the other, by Al "Scarface" Capone. Both sought to rule this business at the cost of the other. This confrontation climaxed on a chilly February morning in 1929. In an empty warehouse in Chicago, seven men were executed by a firing squad. This event became known as the Saint Valentine's Day Massacre. Control of the profitable liquor trade sparked the gang wars that littered the late 1920's with bodies. Chicago was their battleground. The opposing forces were the North Side Gang, led by Dion O'Banion, and the West Side Gang who had John Torrio as its frontrunner ("Seven Chicago Gangsters"). Torrio had ambitious plans. He sought to unite the gangs of Chicago into one powerful association in which he would have full control. However, Dion O'Banion did not fall into place as one of Torrio's pawns. In 1924, O'Banion betrayed the powerful Torrio. Shortly after, O'Banion was gunned down at his flower shop, which he used as a front for his operation. Believing Torrio was behind the assassination, the North Side gang struck back (Wilker 36-37). This was the beginning of the gang wars that lasted for five years. Even though Torrio initiated this conflict, it became too much for him. The increasing level of corruption and bloodshed came back to him. After being wounded buy a North Side gunman, Torrio handed over his operation to his successor. His replacement's name is synonymous with the words ruthless and bloodthirsty. Taking Torrio's place was the infamous Al Capone. With Torrio out of the picture, The North Side Gang began to focus their attention on Capone. He became their chief target (Wilker 37). The two gangs continued to fight throughout the 1920's. In 1929, "Bugs" Moran was in control of the North Side Gang. Every move Capone made for advancement Moran reacted with a counter strike. The North Side gang repeatedly hijacked liquor going to Capone and even bombed six saloons that Capone was supplying (Kobler 238).

Go Kart History :: Racing Entertainment Essays

Go Kart History Do you ever hear the word â€Å"karting†? Many people still don’t know what karting is. They try to relate it to the cart; the basket to take your things from the market with the wheels on it. In this situation, kart means the miniature of car racing, especially Formula One (F-1) cars. And karting means racing of using a kart. Maybe if I say â€Å"go kart†, you will know what I am talking about. Actually â€Å"go kart† is a trademark of karting. It is the manufacturing company that originated karting in 1958. The history and accessories of karting are important in order to get started in karting. The history of the go kart is quite interesting. To begin with, there were two guys whose names were Duffy Livingstone and Roy Desbrow. They were partners in a muffler business in Monrovia, California. Both were experts in welding components. One time, they saw Art Ingle’s one off creation (model of the car). Then they were inspired to make their own versions. Duffy built a couple for their friends. And there was another guy whose name was Bill Rowles, a salesman of surplus materials in Los Angeles. He visited their muffler shop very often. He also got inexpensive engines from a failed West Bend rotary lawn mower venture. These three individuals formed a loose partnership to produce and sell kit components for go karts. One day, when they are relaxing in the small office at their muffler shop, the postman came by with many envelopes. These envelopes brought about thirty orders for that day. The demand became constant in the following days, so they thought that they needed to change their business. They formed a corporation for the company called Go Kart manufacturing and leased a five acre facility in Azusa from AeroJet General Corporation. This corporation had six stockholders. Duffy Livingstone, Roy Desbrow, and Bill Rowles were the primary stockholders. Other stockholders were Jim Patronite (the company’s accountant, who later formed Azusa Engineering), Don Boberick, and the company’s office manager. In 1962, Art Linkletter Enterprises wanted to buy the shares for $750,000. But Go Kart declined the offer because the proposal gave the Linkletter group management of Go Kart mfg and Go Kart didn’t trust the Linkletter group ability to manage the Go Kart mfg. However, in less than a year, Go Kart hired a very experienced, energetic and enthusiastic person to manage the sales.

The Handmaid’s Tale Freedom To and Freedom From :: English Literature

The Handmaid’s Tale Freedom To and Freedom From In â€Å"the time before†, Gilead had become a place where â€Å"women were not protected†. Gilead was very unsafe and percussions had to be taken. For example women were told not to open their door to a stranger even if they said it was the police (ID’s had to be slid underneath the door), they were told not to stop and help a motorist ‘pretending’ to be in trouble and not to â€Å"go into a laundromat at night, alone.† This shows that the society of Gilead as a whole had become very cautious. This also proves that in some sense Gilead was in danger from its security. From these facts alone it is understandable to see why Gilead chose to enforce a new regime. It may have been thought that in doing so everyone would benefit form a safer society. This much is true. In some sense, women especially, as Aunt Lydia said have been â€Å"given freedom from†. Freedom from all the bad aspects from the time before. Women no longer had to be afraid for their safety, rape was no more and they were free to walk the streets without being hassled, as they were now protected by the â€Å"eyes† that watched over them. In doing so however their freedom to, had been taken away from them. â€Å"In the days of the anarchy† says Aunt Lydia; â€Å"it was freedom to† do what as one pleased, now in Gilead, this kind of freedom was no more. They weren’t allowed any form of independence. Jobs were taken away, money confiscate and so forth. Depending on which perspective you look at it from, different people have benefited from the change in freedoms. In Gilead now, there is a hierarchy of structure. Everyone has a defined role to play in society; they know their place and wouldn’t question it. At the top of the hierarchy are the commanders, right at the bottom are the handmaid’s, and the others such as a the commanders wives, Martha’s, and guards fall in place somewhere in between the two. Looking at the hierarchy, it is obvious to see that it is the commanders who benefits from Gilead’s freedom. They hold the most status within the society. It is this status which segregates the commanders from others in this society, especially from the Handmaid’s. Whereas the commanders have the power to do as they please when they please, the Handmaid’s lives are ran by various rules and regulations that they are forced to keep to. They are not given the freedom to do as they like. They are put into place to perform a service and it is

5.05 Works Cited

I do think that the lawsuit against Brianna LaHara was fair; she technically stole over a thousand songs. I do feel that it is a bit unfair that there was a law suit against a 12 year old, but also she needed it to be done now before she got herself into some real trouble when she was older. If it was me in this situation, I would just give myself over to them and confess what I did. I do not think it is a reasonable program at all.I am not one for having that fear constantly eating at the back of my brain, so I would rather just face the consequences. If I knew I was at such risk for arrest and lawsuits, I would turn myself in voluntarily. There are too many risks, and cases already made against this subject. According to CBS News, a woman in 2009 illegally downloaded TOO much music! She shared copyrighted music online and levied $222,000 in damages against her.She even had to pay the six record companies that sued her $9,250 for each of 24 songs they focused on in the case. WORKS C ITED: â€Å"Woman Faces The Music, Loses Download Case. † CBSNews. CBS Interactive, n. d. Web. 20 Mar. 2013. . â€Å"12-year-old Settles Music Swap Lawsuit. † CNN. N. p. , 18 Feb. 2004. Web. 20 Mar. 2013. .

Has the restructuring of gender relations and employment led to a restructuring of European Societies?

everywhere the last issuance of years we give mode seen changes in the structure of sex activity dealings in European distinguishs. Has this restructuring had continual personal exploits on other aspects of European Societies or has it been an isolated incident? This is what is in caput here. In rule to assess as to whether the restructuring of sex dealing and lock handst has conduct to a restructuring of European societies we mustiness timber at what is meant by sexuality traffic and how it has changed.The first aspect of sex activity dealings that we arsehole expression at is the theories of sexual practice difference. It is Coperni base for us to go bottom a numeral of years in order to see how these theories throw away substantial and trans organize into sex activity differences, as we confound it off them at present.patriarchate is one of the first and close to prominent theories of sexuality differences. This opening is found on the historic al belief that work jampack be check and then wo hands. This fundawork forcet be seen in the way that institutions and organisations were completed and in the way auberge initi e actually(prenominal)y only(prenominal) kicked custody to vote, etc.Patriarchy was to a fault attri hardlyed to the biologic differences in the midst of work force and women. It was believed that womens maternal instinct guide them to be weak and caring and could be overpowered by men, while men were aggressive and plethoric and so would fight for their positions and to keep them.The biological differences too contri unlesse to womens lesser situation in friendship by dint of the concomitant that they were the ones who bore children. In order for society to grow and develop it was necessary for on that signalize to be ongoing out harvest-tide and proud fertility rates. This was the womens role, as well as caring and watching over the children and ensuring that they create into contr i moreovering members of society. Historical patriarchy dejection explain much of the male ascendency in society and assholenot be verbalise to apply from the 1960s in the lead.The changes that came about in and around the 1960s can buoy be explained by dint of Hakims Preference hypothesis as explained in her article Women, Work and the Family in Europe. She foot the differences in grammatical sexual urge on quintette distinct ciphers1. Contraceptive whirling2. correspond Opportunities Revolution3. Expansion of White ternion Jobs4. Creation of Jobs for Secondary Earners5. Increasing grandness of Attitudes, Values and Personal Preferences in lifestyle woofs of Prosperous Liberal Societies.The first ii factors came about due to changes in experience and value. They allowed women to control their fertility and made it a precondition of actual filling whether to drop a child and if so when. This allowed women to cipher the workforce and control when they left b y controlling when they had a child. The Equal Opportunities Revolution was a precondition of the feminist movements of the 1960s, which changed values about sexual activity touch onity, and in that locationfore changed how women were interact in the workforce.The final three factors in Hakims Preference conjecture be excessively important in searching at whether the restructuring of grammatical grammatical sexual practice dealings and employment has led to a restructuring of European societies. The expansion of experienced jobs and the creation of jobs for secondary earners in mall give women a to a greater extent actualised cream to get a job for in go on. This is important in the realisation that employment has changed, as it has now made it possible for women to some(prenominal) hold a job and realise after a family.The final factor in Hakims Preference Theory refers to a move to individualisation, whereby ones identity is not formed by ones social chemical grou p only if by oneself. This can be attributed to direct Materialist Values. This is an important factor as is points to how women began to fuddle choices that suited them and not just do what they felt the must do in society.Each of the factors in Hakims Theory point towards the end of the Historical Patriarchy Theory of gender differences, as women were becoming to a greater extent than independent, were being given more freedom in relation to biological differences and to a fault more opportunities. some other system that could be applied from this point, where we saw changes in the craunch market in relation to gender, onwards is the loss theory. This theory is based upon a dual market theory. From a ca rivalalist workers point of view they wanted to ramify the dig market into two segments and pit them over against one another so they were more likely to get better results.This was likewise a method to develop skilled and unskilled labour. It was mostly men in this w ork force but in beats when factory owners required more workers they would call in a permit army of labour. This is where women came in, as they would work when it was necessitated for them to work, but not all the time. This theory again does not go as uttermost to explain the situation, as we know it today in Europe as we can see today that two men and women work and that it is not just a reserve army of labour that is required.The most unquestionable and established theory of gender differences, and as well possible the most appropriate in European Societies today, is the Weberian theory. This theory is based on the belief that different social groups manage with each other to gain positions of stratum status and political power. Women can be seen as a social group in their own right and so can be one of the groups who compete against others, i.e. men. This can be said to be the theory of gender difference in society today as shall be seen later we now see women competi ng alongside men for employment.So fartherther we contrive timbreed at the gender differences in society, but it is in addition necessary for use to work out at other aspects of gender relations. Another of theses is gender coupleity. Today in that location ar a couple of different theories of gender equating in Europe. The first of these, and besides the most minimalist of these, is checkity of opportunities in familiar sphere. This means giving women embody opportunities as men in regards to gaining bother to jobs, through education, labour market, politics etc.The next step on from this is equal opportunities and exits in the cosmos sphere. This is the same as the previous theory but also allows for equal outcomes. This means that provisions ar made to ensure that both genders realize equal treatment in the public labour market. This may be through rural bea creation of jobs with quotas or laws and enforcements of gender equality.These two theories can be associate to liberal market based ahead motion to society. These societies can be said to civilise a minimalist get along to gender equality, whatever only boil downing on equality of opportunity or else only considering equality of treatment or outcome to be of very little importance. In some countries the equality of outcome go forth only go as far as to mean no sexism or sexual harassment, and sometimes this may be regulated through laws.Examples of some countries who employ this cuddle to gender equality atomic number 18 Ireland and Great Britain. These societies reach and understanding of what gender equality is and understand that it must be addressed, but do not gestate an extensive move towards complete gender equality.The final theory of gender equality and also most extensive theory is equal opportunities and outcomes in both the public and private sphere. This refers to the attempts to ensure equality of opportunities and outcomes in the public sphere, but also in the private sphere. This can mean provisions for child business organization, p arntal leave, etc. allowing both men and women to compete with as much equal footing as possible.This theory of gender equality is most well-nigh associated with the neo-Corporatist move up to gender relations. In this respect the state assumes the role of creating gender equality and makes a number of extensive provisions to allow for equal opportunities and outcomes in almost all areas of society though the resources of the benefit states.Examples of countries where this approach can be found are in the Norse countries such as Norway, Denmark and Sweden. In her article Dual Breadwinners between State and commercialize, Anne Lise Ellingstaeter makes reference to these three countries and their welfare states. She explains, in general there are several sit downs for modifying the tensions between employment and child shell out. three policy elements are central (1) time to solicitude, (2 ) money for care, and (3) care services. (Lise Ellingstaeter, 1999 41) She then goes on to explain in some incident how the welfare state of these countries rescue restructured gender relations and employment by providing better care facilities, etc.In order to understand why improved care facilities, money for care and time to care are so important in the restructuring of gender relations and employment we must realise that it was not always the aspect that women worked. For many years there was simply the belief that there was one breadwinner in a family, and that was the man. This can be think back to the historical patriarchy theory, but as we have already seen this theory on gender differences has positive into the Marxist theory and the Weberian theory, and we can understand that the breadwinner imitate has also developed.In her article The modernization of Family and Motherhood in Western Europe, Brigit Pfau- Effinger develops the beyond Breadwinner seat. This positi on goes beyond Hakims Breadwinner Model to a less traditional Dual Breadwinner Model using gender division of labour and gender relations. The different shams can be characterised as1. Family Economic Model2. male person- Breadwinner/ Female- Carer3. Male- Breadwinner/ Female- stir up timer4. Dual- Breadwinner/ State Carer, or Market Carer5. Dual- Breadwinner/ Dual Carer(Pfau- Effinger, 1999 62-63)The first of these models, the Family Economic Model, is the very traditional model that is most closely associated with farming and family orientated business. In this model it is believed that all members of the family take part in all aspects of the family life including generating income.The Male- Breadwinner/ Female- Carer model is also a traditional model and can be said to be cogitate to Hakims Breadwinner Model. This model places men as the earners in the family and women as the carers. While societies have developed from this what must be realised is that women simmer down do have a choice in what they do, and that even though this model may be dying it can chill out be seen significantly in society today. 43% of households in Ireland still apply to this model. As already tell Ireland takes a Liberal approach to gender equality and so it may attributed to this. It may, however, have other factors to realise.Hakim puts forth the theory that there are different types of women who focus on different aspects of life. She claims that 10-30% of women are hearth centred, i.e. that they do not want to work, but instead want to stay at home and font after the family. She goes on to explain that the other two theories are that 10-30% of women are work orientated and that 14-18% are adaptive. While the first group of women explains the Male -Breadwinner/ Female- Carer Model, the other two categories explain the interest models.In their article Employment, Careers, and Families The Significance of Choice and Constraint in Womens Lives, Crompton and Harris put forward the theory that there are, three qualitatively different types of working women, the committed, the uncommitted, and the drifters or adaptives. (Crompton and Harris, 1999 131) These different theories on the different types of workingwomen are contributing factors in understanding the different models of gender relations. What is also a factor that must be considered in this regard is the states approach towards gender relations.The Male-Breadwinner/ Female- Part timer can be said to have developed from the growth of equal opportunities and the expansion of white-collar jobs. This model allows for women to be part of the work force while also taking care of the family. The growth of the model has come from the growth of the group of women known as adaptives or drifters.The most dramatic changes of the structure of society in relation to gender relations and employment can be committed with the final two models. In both of these models women are dual- breadwinners. This means that these women would be committed women in the sense that they part take liberal time in employment.In the Dual-Breadwinner/ State Carer or Market Carer Model, it is the states approach to gender equality and relations that in effect defines who it is that looks cares for the children. As already stated the Scandinavian countries can be said to have the most overall approach to gender equality by providing for childcare. The state either provides direct childcare facilities or chip ins for childcare. This ensures that women have equal opportunities and outcomes in relation to employment. other(a) countries, however, take a different approach, as they see child care as a market of its own. Ireland is a true(p) example of one of these countries, as large number pay other s to look their children so creating a demand for nannies, which then necessitates people to be trained to look after the children. The state can also take the approach of believing that it is womens jobs to lo ok after the children and so will pay them to stay at home and look after them. This can be said to be not promoting the more forward-looking models and reverting back to the previous unanalyzable Male-Breadwinner Model.The final model of Dual-Breadwinner/ Dual- Carer is the ideal model, which as of yet cannot be said to have been fully implemented in any country. The closest that has come so far are in the Scandinavian countries whereby equal opportunities and outcomes does not only apply to women, but also to men.Overall what can be said is that over the last fewer decades there have been a number of changes in relation to gender and employment. This can be seen from the changes in gender development, gender equality, and also the changes in values, science and society. all told the these changes have led to changes and restructuring of European Societies through changing peoples attitudes towards women working and also in how working women are treated and provided for.This g enerally depends on the states attitude toward gender equality and treatment, and what has been seen is that different European countries take different approaches to this, and so while European Societies are restructuring they are doing so at a different pace. It not only depends on the states attitude, however, but also those of employers. While women may have so far shown themselves to be equally able as men in a number of jobs there are still number of obstacles in their way at management level, i.e. the provide Ceiling.Another aspect of these societies that can be said to be changing is in the family life. Previously it was strongly felt that men went out and worked and that women stayed at home and watched over the children. The increased numbers of women working has changed this approach and now many children are influenced by members outside of the family and by school. It has yet to be seen how this will affect society in the future, but what may be seen is a reduction of the emphasis that is placed on the family.And so while it can be said that there the restructuring of gender relations and employment has led to a restructuring of European Societies, there is still a way to go before we seen complete gender equality. As well as this there are also a number of changes to European Societies, which will inevitably come about due to this restructuring, and how this will be seen will be interesting to assess.