Seagate Technology Plc. (STX) Company Analysis Essay

Seagate Technology Plc. (STX) Company Analysis - Essay Example In the following segment, a progressively extensive investigation is rendered thinking about the entire economy, with both an industry examination and friends investigation as a feature of the general examination of this paper. It included both subjective and quantitative appraisals of the organization to have a thought of the different dangers and difficulties it is right now looking just as the open doors in the market. The third area is the end segment of this paper and sums up what has been expressed in past areas. It additionally repeats the significant focuses raised by the organization investigation with the goal that a potential financial specialist can make an educated judgment on the organization dependent on realities the paper has introduced up until this point. The fourth and last segment is the proposal which recommends a purchase position for the organization however just for the medium term speculation skyline and further subject to an intermittent quarterly survey. T his is on the grounds that the very idea of the PC business is that of fast innovative change and short item life cycles that can render even market pioneers with an unsure suitability in a â€Å"nightmare moment† (vital intonation point). Watchwords: buybacks, information stockpiling gadgets, streak memory, hard plates, hard drives, Seagate Table of Contents Section Page Number Executive Summary..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.......1 A. ... ..†¦Ã¢â‚¬ ¦..................... 4 B.1 Economic Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦... 4 B.2. Industry Analysis..†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦................................................†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦5 B.3. Organization Analysis†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦................................................................................6 B.3.1 History and Other Information.†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..........................................†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦7 B.3.2 Qualitative Fundamentals†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...8 B.3.2.1 Management Team†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦8 B.3.2.2 Business Model†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢ € ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.8 B.3.2.3 Competitive Advantage†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.8 B.3.2.4 Board of Directors†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..9 B.3.2.5 Negative Factors†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.9 B.3.2.6 Share Buyback Program†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦10 B.3.3 Quantitative Fundamentals.........................................†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦....10 B.3.3.1 Balance Sheet (3-year trend)...................................................................11 B.3.3.2 Income Statement (3-year trend).................†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....12 C. Conclusion.................................................................................................................13 D. Recommendation.......................................................................................................13 E. Bibliography..........................................................................................................14-16 A. Presentation This paper is an exploration report on the

Financial Statement Analysis Research Paper

Question: Portray about the Financial Statement Analysis Research Paper? Answer: Presentation Budget reports help to comprehend the money related soundness of an organization. Be that as it may, when records are controlled, it gives a negative utilization to partners. Partners face numerous issues in perusing the market, for example, ill-advised rules, deceitful practices and controls. This examination paper makes an investigation of the fiscal report examination issue. The philosophy included is to examine the issue through a contextual investigation of the budget report of Apple Inc. The proportion investigation made is through the flat technique and vertical strategy. The level technique is done through the budget summary investigation, development desires and value valuation of Apple Inc., over a time of 4 years from 2012 to 2015. The investigation is made through figures introduced in the yearly reports of the organization and the issues that partners face while perusing the yearly reports of a firm. The writing identifying with control issues, the causes, strategies eng aged with controls is dissected through Apple Inc. The discoveries are made and finishes of the investigation gave through itemized study. Writing Overview Jerry M Rosenberg has characterized Accounting Ratios as any relationship of a companys income to the organizations showcase cost of its stock. They are likewise called as money related proportions as they show the connection between different figures expressed in the fiscal summaries. Proportion examination is the most generally utilized budgetary investigation device. These proportions help to evaluate the liquidity, benefit and the capital structure of the business, particularly to analyze the exhibition of the firm corresponding to its past presentation (Sarngadharan kumar, 2011). Budget summary Analysis Clients see the budget summaries of a firm for different reasons. Speculators take a gander at the productivity of the firm after some time and by contrasting them and different firms in a similar industry. The congruity, strength and dissolvability of a firm is seen by a solid income. The capital structure gives them an image of the estimation of possessions by speculators. Different partners incorporate the moneylenders, annuity support supervisors, banks, representatives and providers. The business chiefs read the fiscal summaries to know the presentation of the firm and to spot issues that emerge in the firm(Fridson Alvarez, 2002). Protections and Exchange Commission (SEC) The job of the SEC is to ensure the enthusiasm of partners and to keep up a deliberate and proficient market to encourage capital arrangement with the goal that organizations affirm to straightforward bookkeeping rehearse and furthermore affirm the principles of revelation as specified(SEC, 2013). System: Case Study-Apple Inc. The exploration paper comprises of current issues in regards to the fiscal report examination of partners. The system utilized in this exploration is through a contextual investigation of Apple Inc. The present issues that partners face in perusing budget reports are investigated. Issues emerge with respect to money related investigation under even and vertical techniques. Insights about Apple Inc and partners associated with Apple Inc. are seen by utilizing different investigative instruments. In spite of the fact that the Securities and Exchange Commission (SEC) finds a way to forestall fake practices controls, there are numerous reasons why corporate utilize provisos in introducing mistaken budget summaries. History Macintosh is an American global organization which fabricates PCs, PC programming, cell phones and PC peripherals. This organization was helped to establish by Steve Jobs in 1976. It is the third biggest cell phone creators. A portion of its notable items are the iPhone, iPod, the iPad, and the Macintosh line of PCs. The budget report examination assists with reviewing the efficiency and possibility of Apple Inc. through the salary explanation, the asset report, proclamation of held income and articulation of incomes. Partners of Apple Inc. The interests of the partners are the principle worry of Apple Inc in while thinking about the various parts of its business. They are Clients or shoppers: They are the companys top partners. Giving compelling and great items at sensible costs to clients is the need of the firm. In any case, clients of Apple have acknowledged the top notch evaluating arrangement alongside the unrivaled nature of the item. Representatives of Apple Inc Financial specialists Representatives of wholesalers and providers Effect of fiscal report control The partners are the fundamental clients of the budget summary anticipated yearly by the firm The speculators, investors, providers, lenders, workers are different partners who read the budgetary reports and take choices in regards to the relationship with the firm. Except if the partners comprehend the issues and set out to find the real story, they will be deluded into taking incorrectly choices in regards to the firm. Enormous corporate like General Motors, Lehman Brothers, Enron, AIG, Freddie Mac, are a few instances of bankrupt firms which anticipated wrong budget summaries and needed to close their organizations as they were bankrupt while partners lost their interests in these organizations. Fiscal summary Analysis(Cook, Apple Inc. - Annual Report, 2015, 2015)(Cook T. , 2014)(Cook, Apple Inc.- Annual Report, 2013)(Cook, Apple Inc.- Annual Report, 2012) (Ernst Young, 2015) Fiscal summaries are broke down from the yearly reports of organizations. An investigation is made on how partners break down the fiscal report of Apple Inc. Key techniques for breaking down budget reports are the flat strategy and the vertical technique. The flat technique dissects the fiscal summary over a progression of periods. In this example the fiscal summaries are read for a time of four years from 2012 to 2015 of Apple Inc. The fiscal summary investigation, development desire and value valuations are examined. The vertical strategy investigates the budget report between contending firms and between the business figures. Level technique Under the level technique, the money related investigation made inside the firm by methods for proportion examination over a time span. The time allotment considered here is four years from 2012 2015. The proportions broke down on Apple Inc are to pick up information about money related examination, development desire and value valuation (Sarngadharan kumar, 2011) Money related Analysis Liquidity Ratios Liquidity Ratios 2012 2013 2014 2015 Current Ratio 1.50 1.68 1.08 1.11 Brisk Ratio 1.48 1.64 1.05 1.08 Money Ratio 0.76 0.93 0.40 0.52 Source: Nasdaq(Nasdaq, 2016) Liquidity proportions help to investigate if the firm can meet its present or momentary commitments The present proportion is generally excellent in 2012 while it has descended in 2015. The present resources are only ready to meet the present liabilities in 2015 and are simply agreeable. The Quick proportion shows the general liquidity position of the firm. This is otherwise called the fluid proportion. It puts more accentuation on the capacity of the firm to change over current resources into money. Brisk resources are present resources less stock and prepaid costs. A fluid proportion of 1:1 is viewed as acceptable and Apple Inc has quite recently good fluid advantages for meet fluid liabilities(Palepu Healy, 2013). The Cash Ratio is a liquidity proportion that mirrors the capacity of the firm to pay its present liabilities with its money and money reciprocals. This proportion is broke down by its banks. Apple Inc has a money proportion of under 1 which shows that it doesn't have the necessary money equalization to take care of its obligations. Truth be told, this proportion shows disintegration throughout the years. The money balance comprises of money acquired through tax avoidance as announced through new articles.(TOI, 2016). Gainfulness Ratios 2012 2013 2014 2015 Net Margin 44% 38% 39% 40% Working Margin 35% 29% 29% 30% Net Margin 27% 22% 22% 23% ROE 43% 31% 34% 46% ROA 42% 26% 26% 31% Source: Morningstar(MorningStar, 2016) Net Margin: This shows the level of income that is accessible to cover working consumptions and other use. Apple Inc.s GP edge has diminished after 2012 however it is recuperating throughout the years indicating that it is expanding its income to cover costs Net edge: This demonstrates benefit. Apple Inc.s net overall revenue has likewise fallen since 2012, indicating a peripheral improvement after its fall in 201 . Year on year, the companys income has expanded to 233.72bn from 192.80bn which is a 27.86 % expansion. It has additionally diminished its expense of merchandise sold, selling and authoritative costs just as intrigue paid as a level of deals. These upgrades have expanded the development of net gain to 53.39bn from 39. T5bn which is 35.14% (Marketwatch, 201). ROE: This estimates how much an organization creates as benefit from the investor cash contributed. It contrasts the benefit of the organization and that of different firms in a similar industry. This proportion has additionally improved after 2013 demonstrating that ventures made with the investor cash get great returns adding to the benefit of the business ROA: We find that the ROE surpasses ROA in 2012 and 2015 demonstrating that income is more than adequate to pay the intrigue charges on turned capital structure(Billingsley, 2006) Development Expectation Current Qtr Mar 16 Next Qtr June 16 Current Year Sep 16 One Year from now Sep 17 Profit gauge 2.00 1.78 9.07 10.02 Income Estimate 52.10B 47.76B 227.45B 240.84B Profit 2.16 1.81 1.88 3.23 EPS 2.00 1.78 9.07 10.02 Source: Yahoo Fi

Is Unearned Revenue a Liability

Is Unearned Revenue a Liability This is a common question not only among accounting students, but also business owners.First, the word “Revenue” means an income.Secondly, it is cash that has been received.The work has not yet been done, meaning the income is not earned.So, is this a liability?There is a lot of reasoning that can happen around this one.And the answer is right there in the reasoning, only that it may not be very clear.Unearned revenue, also known as deferred revenue, is income received by a business for work not yet done. It is an advance payment for work expected to be done at a later date or time.If your business sells goods, then you may get paid for the expected goods even before delivery.If you sell services, you may get payment for it pending the actual service delivery.Although the money has been received, this transaction is actually a liability.You are now expected to do something in order to “earn” the money received.In other words, you are now indebted to the one who paid you. And if you are indebted, then you have a liability. This is money you have to “pay back” through the completion of work.The presence of cash is what often causes confusion in the business.As your cash flow improves and you are able to do more, you tend to only focus on the money and the possibilities.Meanwhile, you forget the accompanying debt you have incurred.Accrued Revenue vs. Unearned (Deferred) RevenueThere are two different types of revenue coming into the business.These are largely what define the type of accounting done by businesses.The first type of revenue is called accrued revenue.This is revenue which is expected to come into the business. Most B2B transactions involve this kind of revenue.The supplier provides what has been ordered then awaits payment which is to come at a later date.For this to work however, there has to be a prior agreement.This is also called credit trading: you sell now and get paid later.Some everyday examples of accrued revenues are:Employees wo rk then they get paid at the end of the monthYou shop using a credit card then pay at the end of the monthBeing billed for a utility after a month’s useUnearned revenue is just the opposite of this.Instead of working then getting paid, you get paid first, then work for the money received. In this case, the one receiving your services has no obligation towards you.All they need to do is have an active expectation.On the other hand, by receiving the payment in advance, you are legally bound to provide the promised goods or services.Therefore, accrued revenue is the revenue earned (worked for) but not yet received.Unearned revenue on the other hand is that which has been received but not yet earned (worked for).REAL-LIFE EXAMPLES OF UNEARNED REVENUEThe examples of accrued revenue may sound very realistic and normal.But unearned revenue is equally normal and is experienced on an everyday basis.The moment you look more keenly, you will recognize them.Here are some examples.Airline Tick et BookingHave you ever asked a pilot, or the airline staff at the airport, to let you travel before buying the ticket?Better still, can you imagine giving the condition that you will only pay the full ticket cost once you arrive at your destination safely?Sounds crazy of course. But have you every given it some thought? You actually pay and wait for an aircraft.You board it and hope to get to your destination safely.What happens when there are flight delays?You complain. But that doesn’t change the mode of operation. You just pay and hope they deliver.The airline industry works through the unearned revenue model.For any service to be provided, you have to pay in advance.Moreover, you may need to pay several days in advance since there are limited spaces.Magazine SubscriptionPicture your favorite magazine delivered at your doorstep or mailbox every month. The person making the delivery never waits for your payment.He just drops it and leaves. If you were to meet him, all you can e xpect is a greeting.You are so used to it that you don’t think about it. You trusted the publishing company enough to pay them for a full year’s worth of magazine content.And now you have to wait for them to deliver it.For them, they obviously delighted in getting your payment as that is an income for them.From it however, is an obligation to always deliver on great and enjoyable content that you will love.And if you have labeled the magazine a favorite and have an active subscription running, then they won you over.What if they started producing lackluster content? You might write them a complaint letter. Or if you go the social media way, you might comment on their Facebook page. Or give a negative review on their twitter handle.Why?Because you are entitled to something.By virtue of having made an advance payment, you are entitled to receiving better than what they have given.This is exactly how the unearned revenue becomes a liability. The recipient has a debt to pay.Insuranc e IndustryRemember when the insurance agent gave you all the bad scenarios which could become a reality in your life?It could be an accident which leaves you paralyzed and in need of urgent but expensive surgery. It could be your new car, which is the talk of the office, getting stolen.Maybe your house being broken into. Or your children not advancing to university due to lack of fees.None of these scenarios is anything you would want to experience.The good thing is that he had a solution for you.He promised that he could take care of all those fears he had raised inside you.That he could guarantee your   peace of mind. He would see to it that you never thought about your son’s education because he would take care of.How?He would pay for itâ€"if you gave him the money. This money is referred to as the insurance premium.You were going to give him the money even before your son finished high school. This was a guarantee and good idea for you.But the fact is that you paid in advance for a service you only hoped to receive several years to come. HOW TO RECOGNIZE REVENUEUnderstanding the challenge caused by the different and complex scenarios in business, the Securities and Exchange Commission (SEC) developed criteria top help recognize revenue.There are four different aspects to be considered. If the transaction checks all these boxes, then what is received is revenue.Otherwise, the earning from it will have to be deferred to a later date when it can pass the test. This makes the transaction a liability.The criteria is as below:Collection is assured â€" this refers to the probability of collecting payment from the transaction done. If you have sealed a deal but are unsure of whether you will receive payment from it, don’t count it as a sale. Only do so once you get the payment.Delivery has occurred or services rendered â€" anytime a transaction takes place, there must be a change of ownership of the goods. It is only after the buyer has assumed ownership and t he risks involved in the ownership that the transaction should be counted as a sale.Persuasive evidence of an arrangement â€" for a sale to be recognized, the SEC requires that there has to be some evidence of the same. For example, goods transferred to a retailer for the purposes of display cannot be said to be a sale.Also, anytime goods leave your premises but can be sent back after their purpose is fulfilled, e.g. demonstration, then that is not a sale.The price can be determined â€" price determination is all about guaranteeing that the sale has taken place. This is in view of the possibility of order cancellation. When there is a cancellation, it is considered that the price for that product could not be determine.In essence, no price has been paid for the product.The presence of cancellations points to the possibility that the product or service returned had been given for demonstration purposes.This then is not a sale and proceeds from it should not be counted as revenue.Afte r the expiry of the return period, goods can be recognized as sold and revenue received from the sale.ADVANTAGES OF UNEARNED REVENUEThere are benefits which are experienced when you receive unearned revenue.These are mostly revolving around the availability of cash for your business needs.With increased cash flow, there is literally very little, if any, that you cannot do.Let’s look at some of the advantages of these earnings.Easily Facilitate Work Paid ForThe payment you have received is for work not yet done. In most cases, the work you are required to do has some costs involved. For example, you may be required to get some supplies.And unlike your obligation to the customer, your supplier has no obligation towards you.This can negatively affect your performance and even make it difficult to complete the work. This is in the backdrop of the pressure you already have as you are obligated to deliver.When you get paid for work not yet done, you are able to budget for the work and s pend money on what needs to be done.This can make the work easy. You will be readily equipped to do the job and successfully complete it.Improved Cash FlowThe availability of money provides the much-needed liquidity which any business stands to benefit from.Other than the ability to focus the received cash on the task at hand, you can also use the money for other business operations.With improved cash flow, you can buy more inventory, hire more temporary staff, put up a marketing campaign etc. The list of things can only be limited by your imagination and business needs.Depending on the amount received, you can even launch an expansion program or increase the capacity of your research and development department.Whatever you do with the money, it is a welcome blessing. It is one which could have come at a later date but has been made available now. Motivation for WorkEver heard the saying that “You shall eat the fruit of your labor?”Well, how would you love to have a taste of the fruit even before the labor?The money received in advance is an incentive to work on the job. You should get motivated to work.The customer has seen it good to pay before receiving the product. This should excite you as you get to understand that your brand is trusted.If a customer can trust you that much, then he is already, or is soon going to be, a loyal customer. All you have to do is ensure you don’t disappoint him.Just as being paid after putting in the hard work feels good, you have the opportunity to run with this payment and enjoy doing the work.Reduced Bad DebtsThere is no worse thing in business than not getting paid for the products you sold or services you offered.Not only does this demoralize you, but it also puts you at risk of closing down. If enough customers fail to pay and pay on time, you can be on your way out.Doing business under credit terms is tricky.You simply have to trust that the customer will honor his pledge of paying you according to your agreement with him.The last thing you want to record in your books is bad debt. Source: patriotsoftwareBad debt is the debt which you have completely no hope in recovering.This is the debt you have followed up on and no longer have any assurance that you will ever receive it.In its strictest sense, you have a bad debt when the person owing you money is completely unable to pay. This may be the result of insolvency.When you get paid in advance, you get an assurance that the order in question will not lead to a bad debt.Not only are you guaranteed of payment, but have already received it.You therefore have an assurance that your business will be progressing well and can meet its obligations.DISADVANTAGES OF UNEARNED REVENUEAnything that goes up must eventually come down.So anything which has advantages must also have disadvantages.Unearned revenue can make you happy that you have received money in advance.But there are some serious dangers in handling money you have not yet officially earned.Here are some of them.Can Create the Wrong Impression on Your Financial S tatusThe most immediate reaction to money received in advance is a feeling of joy.Can   you imagine that someone trusts you enough to pay even without seeing the product?You must be having a strong brand. Yet you are probably new in the industry.This situation is dangerous because it can lead to a false sense of security.You can easily think that your business is doing well because of all the money coming in.This is especially so if you receive many such payments.As your vision gets dulled, you may start making wrong decisions based on the wrong impression of your financial status.If you make your financial reports after a full year, then it means you may have to wait till the year is gone before finding out the true financial standing of your business.If this has been happening throughout your financial year, then there might be too much damage.And the cost of fixing that may be very high.Danger of Improper Use of the MoneyYou have made a presentation to a client. He liked it, plac ed an order and paid in advance. The money is to facilitate product or service delivery.But is there a guarantee that this is what will happen?There can never be a guarantee for this.With cash at hand, many needs can suddenly arise. Money is the solution to many problems and when money is available, you tend to feel in control.This feeling may lead you to putting the money to wrong use. You may not realize it at first.It may be a small undertaking. It may be a small recurring debt. Or you may decide to reward the marketing team by buying them lunch.That seemingly small expense will have significant repercussions on the business.If the money is put to the wrong use, the action will come back to haunt you in the future.You may have overall profits because it was a great year for you but you could have had better.Unwarranted action could cause a decline in profits. It can mean postponing the opening of the planned new branch in the neighboring city.Can Cause Complacency at WorkComplace ncy is a dangerous disease. It is similar to laziness and is the cause of mediocrity. Mediocrity can well be viewed as the opposite of excellence.When you get paid before doing the job, you can easily become disinterested in performing the task. Or you can perform the task but not to the required levels of quality.This will be because you have nothing pushing you to do a good job.If you have already been paid, you may start developing some form of pride. You may trust yourself too much and end up providing low-quality work.If the customer notices it, he will start questioning his decision to buy from you. Whether he mentions it to you or not, the fact is that he may decide to shift allegiance.CONCLUSIONLooking at both sides of the argument, is there any real benefit in receiving unearned revenue?Consider your unique situation and make the best decision.You may not refuse advance payment but you definitely need to invest in proper accounting and accountability.

Must Christians Chose Between Evolution and Creationism...

Must Christians Chose Between Evolution and Creationism? The debate of evolution and creationism has extended since the beginning of time. In fact, it is not even as simple as these two opposing views. Each person seems to have formed their own theory which has a unique list of beliefs and dimensions. This makes a complex and difficult task when trying to find agreement between each of these unique theories. However, many Christians are finding it necessary to discover an alternative to the extremist views of evolution and creationism. An article on the world wide web entitled the Theory of evolution vs. creation, summarizes the debate between evolution and creationism. According to this article, the controversy between these†¦show more content†¦Because creationism is centered around God, many Christians have been persuaded to join this cause. However, there are also many Christians who believe that evolution is the mechanism which best explains how life originated. This belief does not deny the fact that God is the creator, it only states that God used evolution as a tool to create. Thus, for Christians, the question still remains, must we choose evolution or creationism? II.EVOLUTION Traditionally, science was created to justify the presence of God and scientific theories were based on a supreme creator. In other words, our primary purpose for doing science was to prove Gods existence and to show Gods ultimate design or purpose in our world. However, in 1859, Charles Darwins, Origin of Species, shocked many people and caused them to reevaluate their established beliefs. Roland Mushat Frye likens Darwin and his theory to a volcanic eruption or a great earthquake which shook everything in its range and charged the contours of the land.(Frye,1983) According to the theory proposed by Charles Darwin, there are three main principles which play a role in the evolutionary process: the occurrence of random variation, the mechanism of heredity, and a struggle for existence.(Nelkin,1982) The interplay of these three principles determine the species whose characteristics will survive to be inherited by future generations. Darwins explanation of biological change excluded the necessity ofShow MoreRelatedCharles Darwin s Views On Evolution And Evolution1275 Words   |  6 Pagestwo or more events, in which the occurrence of one, precludes the occurrence of the other. Creationism and evolution are two notions that can be viewed as mutually exclusive or non-mutually exclusive, depending on the evidence that you are provided with as well as one’s personal beliefs. In order to appreciate this concept it is important to understand the meanings of both opposing arguments. Creationism is the belief that the universe and living creatures originate from specific acts of divineRead More Evolution Creationism in Education Essay3937 Words   |  16 PagesEvolution Creationism in Education The twentieth century has witnessed the escalation of the creation - evolution debate through famous court cases and Supreme Court decisions on the teaching of evolution in public schools, culminating most recently in a Kansas Board of Education decision. As this highly controversial issue of the teaching of evolution in American classrooms rages on, it may be difficult for some individuals of Christian faith to form an alternative belief other than the extremesRead MoreEssay about Creation vs Evolution2018 Words   |  9 Pagescreation of the universe. This is the idea of creationism. It is supported by many religious people. Creationism is supported by religion. The second way that humans could have originated is through a process called evolution. Evolution is a theory proposed by scientists to explain the origin of all species. Because both explanations are theories, neither can be proven right or wrong. To make a decision on which theory is correct, people must choose eit her religion or science. The first theoryRead MoreJohn Macarthur s The Myth Of Creationism2028 Words   |  9 Pagesauthor s intention was to debunk the myth of evolution. John MacArthur addresses creation from a Biblical standpoint. The book targets a primarily a Christian audience and makes a strong case for a literal six-day creation. 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Review Of The Sorcerer s Stone - 853 Words

Over the course of this semester I have completed most of the Harry Potter Series. I have Noticed a certain theme to all the books. Severus Snape is never really identified as a hero, or as a heel. Through all the books he is performs acts or cruelty and redeems himself with acts of kindness. He does it in a vise versa manner as well. It’s hard for the reader to out their finger, or their perspective on Severus Snape. The reader is basically on a rollercoaster ride with Snape. In the sorcerer s stone, when Harry is partaking in the quittage match between Gryffindor and Slythern, Harry’s Broom goes rouge on him. Hermione and Ron believe Snape is casting a spell on harry causing The Broom to have a falling out. They Later find out that it is professor Quirrell who preforming this spell on Harry’s broom, and Snape is really trying to protect Harry. They are also led to Believe that Snape was the thief of the sorcerer s stone. In this book we get the sense that Snape is a Shady character, but in the end just a shady character In the second book we get a taste of how Snape and be mean to students when Harry and Ron arrive in the Flying Car. Snape becomes upset and want to expel Harry and Ron from Hogwarts. He makes the Remark â€Å"the train isn t good enough for the fames Harry Potter and his faithful sidekick Wesley. Wanted to arrive with a bang, did we, boys? - Snape (Harry Potter Chamber of Secrets) In the Chamber of Secrets we find out that Snape is really not to fond ofShow MoreRelatedThe Epic Hero : Harry Potter1229 Words   |  5 Pagesunderstood? (56). Hagrid arrives with a letter for Harry and says, ?Harry, you are a wizard? (Rowling 50). Hagrid?s announcement reveals Harry Potter?s supernatural quality and brings him to a world that he don?t understand. When Hagrid gives him the envelope, Harry ?pulled out the letter and read: HOGWARTS SCHOOL of WITCHCRAFT and WIZARDRY? (Rowling 57). Receiving the letter is Harry?s call to adventure. The Joseph explains that the call to adventure ?signifies th at destiny has summoned the hero andRead MoreHarry Potter8051 Words   |  33 PagesWarner Bros. | Release  date(s) | 2001–2011 | Country | United Kingdom United States | Language | English | Budget | Total (8 films): $1,155,000,000 | Box office | Total (8 films): $7,706,147,978 | The  Harry Potter  film series is a  British-American  film series based on the  Harry Potter  novels by the British author  J. K. Rowling. The series is distributed by  Warner Bros.  and consists of eight  fantasy films[1]  beginning with  Harry Potter and the Philosopher s Stone(2001) and culminating with  HarryRead MoreThe Effects Of Advertising On Children Of The United States Of America Essay2144 Words   |  9 PagesWhen did marketing to children become business as usual? The marketing for children has increased since the 1980’s. They begun a cradle to death campaign. Advertising has brought many negative effects on to the children of the United States of America. The American Academy of Pediatrics recommends that children under the age of two not watch any television and children older than two watch no more than one to two hours of television a day. The first two years of life are crucial to developmentRead MoreThe Psychological Understanding Of Schizophrenia2173 Words   |  9 Pagesspeaking. â€Å"What differs from the positive and negative symptoms are that positive symptoms add a behavior, thought, or feeling. Where negative symptoms take away a behavior, thought, or feeling. Keep in mind, even though it s called a positive symptom it doesn’t mean it s good, people with schizophrenia can have a mixture of both. But before a patient is diagnosed with schizophrenia they must show all these symptoms first if not then they can be misdiagnosed with other disorders that are similarRead MoreThe Importance of Picture Books to a Childs Education2960 Words   |  12 Pagesfor detail. Procedures: Find examples in narrative text for each story element. 1. Label a T-Chart: Story Elements in the left column and Examples in the right column. 2. List story elements in left column or have the students list them if it is a review lesson. 3. Leave the right column and rows blank to allow students to add their own examples. 4. Students are to work in small groups or pairs using the selected book. 5. The completed chart can be used to support a variety of other extensions. 6Read MoreLiterary Criticism : The Free Encyclopedia 7351 Words   |  30 Pagesnovel is sometimes used interchangeably with Bildungsroman, but its use is usually wider and less technical. The birth of the Bildungsroman is normally dated to the publication of Wilhelm Meister s Apprenticeship by Johann Wolfgang Goethe in 1795–96,[8] or, sometimes, to Christoph Martin Wieland s Geschichte des Agathon of 1767.[9] Although the Bildungsroman arose in Germany, it has had extensive influence first in Europe and later throughout the world. Thomas Carlyle translated Goethe’s novel

The Evolution of English Churches Free Essays

string(32) " during the carving of the axe\." The development of English churches The English churches which are emerged during the epoch of different reigns and its architectural features are a alone country of survey. It varies in many facets from other manners of architecture every bit good as the stuffs used. The period from 600 AD to 1900 AD was the period in which the different architectural manners were emerged. We will write a custom essay sample on The Evolution of English Churches or any similar topic only for you Order Now It starts with the Anglo Saxon period to Victorian period. It is a huge country of survey in which the picks of construction were selected based on many grounds like influence of households or swayers, handiness of stuffs etc. Each and every period was landmarks of the architecture which influenced in the building of English churches within the cultural boundaries. During the reign of different emperors, the fortunes for doing different assortments in the building of churches became a tendency and it created different architectural manners. Every manner has difference in many facets and the workers followed the forms in similar mode on all the buildings in that period. Anglo Saxon period The Anglo Saxon period started from 600 AD to 1066 AD. The plants which carried out during this period depicts the influence of Roman business in the Britain. Later it became the far making manner of architecture spread to some other parts of Europe. The relatively geographical isolation, the distribution and handiness of edifice stuffs and workingmans contributed to this manner of British architecture which we call now as Anglo Saxon period. The influences can be seen particularly in the Basilica program, the Celtic program, etc. All the earliest churches which were built here whilst Britain belonged to the Roman Empire and in the southern parts where the influence of the Christianity predominated for long afterwards were in the basilican manners. Outside the southern England these were seldom found during the terminal of 7th century. The digging work which was carried out at the Roman town of Silchester, Hampshire, revealed a 4th century Christian church of this type. Augustine’s foremost cathedral at Canterbury has similar characteristics of St Peters basilica at Rome. Each Anglo Saxon church had its ain distinctive characteristics which is the ground the current province of each church is different other than its land program. The churches were low, unpretentious and purely functional. That is the difference of Anglo Saxon edifices with the replacements. The best sanctum crosses are done with rock in this period which are shown as an illustration of early Christian art in the northern portion. The favorite subjects of the Anglo Saxons were animate beings, birds, foliages, vines and scriptural characters. The workers chiefly worked with cocks and chisels. The church walls look strong and solid though they were non truly thick. Quoining was another characteristic of the Anglo Saxon walls in which the rocks will be placed on top of the other at the point where two walls met. Towers at this period were square, rectangular or round in form. It reaches a upper limit of 70 pess. They were non professional in building techniques that they could construct traversing towers on pies and arches. The Windowss were little and the church was affected by conditions jobs. Glass was available but it was really expensive because of its foreign beginning. Most of the Windowss were directly sided and unit of ammunition headed. There were cells built under the organic structure of the church which is called as the crypts. These were found in the edifices which were built by the well traveled missionaries. This was a convenient topographic point to hive away, exhibit and were besides used to conceal hoarded wealths or sacred relics which were collected during the pilgrim’s journey. The crypts walls were thick and were divided into differentiated countries. These were the peculiar characteristics which were subsequently became treatments and hallmarks of the Anglo Saxon architectural manner. During its broad heritage of more than 5 centuries the manner made its grade in the history of British church building every bit good as the overall architecture of the British edifices, though it varied in assorted countries of England. The Norman and Transitional period These were another noticeable period which played a major function in doing the elegant manner of the British architecture. The Norman period extended from 1066 AD to 1160 AD and the Transitional period was 1150 AD to 1200 AD. Like the Anglo Saxons, the architecture in Normandy where they developed a manner of Romanesque which has its ain regional and local features. Edward the Confessor made the Norman architecture implemented in the ecclesiastical affairs. The Council of London, 1075, moved dioceses to big Centres and at that topographic point cathedrals were started in Norman manner. This tendency was ended by the male monarch William II who made great demands on the church architecture. Until 12th century the Anglo Saxon church art and sculpture was far advance than the Norman architecture. The first church which is built in Norman manner after the conquering of were solid looking and solemn, and was virtually barren of any coloring material or ornament. Norman architecture was developed in the late 30 old ages of the 11th century as it did in Normandy, but the church edifice rushed in front. The overall thought was to supply every small town with a topographic point of worship and as a consequence every medieval church will stay Norman in beginning. The ornamentations were unusual including the beak caput which was a favorite signifier of ornament, which take us into which is used in adorning truss tabular arraies. The caputs of firedrake, birds, animate beings etc were given a long beak or pointed mentum which extended over a convex modeling to turn over below. The Norman walls were holding rubble infilling between the teguments of appareled rocks and were looking midst and solid. The faces had shots which were made during the carving of the axe. You read "The Evolution of English Churches" in category "Essay examples" Buttresss were introduced in this period which was meant chiefly for projecting from land degree against the exterior wall, in contrast to the Saxon pilasters which appeared at many points on wall surfaces. They were rather apparent built in one phase with upper surfaces inclining towards the corners. The towers were no longer provided as the chief entryway to the church, whereas it is used as the domination portion of the church which is noticeable than anything in the environment. The Normans developed a technique for back uping the cardinal tower with wharfs which is placed merely at the angles, which became the best advantage of the tower design. Towers were fundamentally built in rectangular or square base but may be built round where there is a deficiency of stuffs. The Windowss were extremely setup carbon monoxide related with the exterior wall surface, but were used as a natural visible radiation beginning. The doors were decorated with sanctuary arches which were the most dramatic characteristic of the eleventh and 12th century architecture. The perpendicular boards of oak were used as the door elements which was battened horizontally and press sets were given outdoors. The chief designs used by the Normans for their founts were round unmounted, round mounted on a cardinal root with several other supports which his either used for functional capacity whereas the square unmounted is normally thick cornered and is holding cardinal root. They carved the objects which they were most afraid of every bit good as the objects they like the most with lasting stuffs. In this period legion cosmetic thoughts were developed which was begun with petroleum carving and a figure of regional manners were evolved. In the transitional period the builders and the Masons were seeking for new ways of showing their development accomplishments. The usage of axe was replaced by chisels and cocks which made a new tendency and gave good consequences. The first transitional pointed arches were constructional which was non seen earlier. Sometimes the unit of ammunition headed arches and the pointed arches were placed side by side in such a manner that one can see how short a infinite of clip that latter took consequence. The highs of towers in this period increased and the gaps which were round in form besides contained some pointed arches. The transitional period may be otherwise called as the transmutation period from Norman to the Early English period. The Early English period It was the period in which the Victorians liked the least but for which they accorded the descriptive term ‘first pointed’ was curious to England in the old ages between Romanesque and geometrical Gothic. This period extended from 1200 AD to 1300 AD and was a glorious age where the British ecclesiastical plants started to do its English manner. In this period the barbarian enthusiasm in the architectural positions and beliefs were dominated by the echt spiritual ideas. It was influenced by the reigns of Richard ( 1189-99 ) and John ( 1199-1216 ) and their ideas made much alteration in the buildings at that clip. By the starting of 13th century the church has become rectangular or cruciform in its land program. The builders have got an thought how to manage burden and structural strains by the clip of this period in 13th century. They did experiments on the burden facets and a new assortment in the building techniques was created. The most abiding design in this period was crocket. The design was influenced by the classical capitals of abroad which was altered and made in the concave hook form with shafts and had a lobbed visual aspect. On the borders of arches and goons the Canis familiaris caput was sculptured and was the precursor of the designs in the 14th century. In some countries the churches were little and tower less. The wall doesn’t have much greater thickness to maintain them up and back up the weight from above. The walls still had a rubble masonry construction but the cognition gained by the Masons helped to better a batch in the structural parametric quantities. The realization of the mistakes in the old building plants made noticeable alteration in the walls and even in the arrangement of window. The form of window was changed to indicate headed and it extended to the tracery. The buttresses projected more from the wall than earlier and were extended above the land degree to an extent. They were largely straight sided and the borders were chamfered. The twine classs were little and elegant which can be seen throughout the edifice and had about tantamount characteristics which they were resembled. The Decorated The first Edwardian epoch was another aureate period which the Victorian loved the most for its pureness. They called this period as in-between or 2nd pointed when the church architecture resembled the Gallic constructions in the 14th century. This period started by the terminal of 13th century, to be specific 1300 AD and ended at 1377 AD. Though it has similar characteristics of Gallic manner of architecture, it doesn’t peculiarly resemble that in the concluding phase. The imaginativeness and wild thought of the emperors every bit good as the creative persons made the churches more adorned than earlier. They included more seats to the church and made it more secular than earlier. Inside the church societal events took topographic point and became more unfastened to the populace. The internal walls were coloured decently and they covered more with cosmetic elements, whereas the services were made of ritual. Overall cosmetic result of this clip was ne’er been realised. During this clip the building of many churches remained unfinished because of decease of Masons and builders due to blight. Even though these calamities happened, the term decorated genuinely depicted in largest churches. There was non much promotion in the program or executing of the church edifice, but the basic programs of aisled nave, sanctuary, western tower, north and south porch had great alterations in 14th century. Largely the new ornaments were seen in the outside. Large Windowss were inserted in to the sanctuary walls. Normally a big church was constructed with three floors named arcade, triforia and clearstory, whereas in smaller 1s the in-between bed was omitted. There were legion moldings in the 14th century, but were much less undercut than earlier. Crockets became more attractive as they implemented a natural incurvate manner. Interior walls became more decorated in coloring material, whereas the surfaces were non prepared good. Another characteristic was the cyma reversa arch which was applied every bit widely as possible. Buttresss achieved the maximal flawlessness in footings of its proportions every bit good as cosmetic beauty. They were wider than earlier and were holding more jutting visual aspect at the base. Roofs were largely built in lumber and were covered with rock tiles, lead or herpes zosters. Builders tried better ways of structural agreements which was another advantage of this period. It was non until this period and even so none excessively shortly in most countries, that full advantage began to take topographic point of the clearstory, and it became a standard characteristic. Builders started adding parapets which were better treated and has became a major component of ornament. Although some octangular towers were put up, two, three or four phase square program was largely preferred. Cornice was decorated with ball flower, rolling four leaf ornament or little caputs. Windows became another separating characteristic of the church in both figure and size, in a proportion to the available sizes. Windows of little churches had four visible radiations and may widen up to 9 in larger edifices. The outside porches were made reasonably apparent with its roofing at sensible highs and exterior gaps similar to interior room accesss. They may or may non incorporate parapet walls. But will be decorated with heraldry. Some of them were unfastened work lumber porches which were built on rock or wooden base. Doorways became more pointed whereas it varied in size. Pedestals were made in different phases like unit of ammunition, square or octangular with smaller base country. Another flowery illustration was the sides of the bowl which was divided by either the buttress or shaft, which were topped by pinnacles. The base of these was frequently on caputs or knots. Perpendicular age This age was between 1377 AD and 1547 AD when a curious English manner of church architecture was born. This period was the longest in the history than any other periods and had batch of single typical characteristics. In parish churches this tendency was executed by Masons who were non the best but who could get by with its simple lines. They had elegant manners which had beautiful proportioning. The basic perpendicular run alonging continued to widen throughout the edifice. When compared to the cosmetic age, the plants were looking plainer and the inside of the churches became colder. The form of the shadiness, shadow and visible radiation was non affected for the sculpture detailing and Masons concentrated in doing big Windowss in high walls. The shell of the church had become a topographic point for puting dominant characteristics which can be given as an illustration for originative excellence. There was an astonishing rise for the wood worker whose plants were considered every bit as Masons. Voluntary administrations came for supplying community services in the 14th century. Some of them were rich trading administrations who have the capacity to construct their ain chapels or take over a portion of church. The program of the church was made alterations harmonizing to the demands of clubs and persons for chapels and chantries. The nave walls which had protruded from the roof were taken down and reconstruct to include a clearstory. This became an ineluctable standard characteristic of perpendicular churches. Surface was decorated widely where some twine classs were omitted in small town churches smaller in size. Dripstones or label Michigans were returned at the springing of the arch, which were on occasion curved towards the wall and embattled. Walls were built high and was constructed of skillfully shaped ashlars, but weakened in themselves by the extent to which the surface country was reduced to a lower limit in order to suit big Windowss. Spouts were provided for transition of H2O from the parapet keeping. George masons experimented with different parapets and a great assortment of parapets were introduced in this clip. The parapet was constructed in elaborate ornamentation spliting into three parts named get bying set and valance. One of the disadvantages of the dilutant walls was to take slender buttresses still from the walls surface. Diagonal buttresses climbed the tower and corresponded with the phases, be givening to decease into the wall merely below the parapet. Flying buttress was non widely accepted in the state and was on occasion put up the whole length of the nave. The most beautiful roofs were built unfastened and appeared high and broad, had an absence of tie beam. The cock beam roof was considered sole for the eastern states. It support arch bases widening from the horizontal stations to the church caput. Sometimes the larger churches tried to hold a dual cock beam roof and they remained the richest among the extremely decorated 1s. The complicated vaulting was experimented during this period even though it was relatively rare. How to cite The Evolution of English Churches, Essay examples

Existentialist hero Essay Example For Students

Existentialist hero Essay After Lucie and Charles get married, Cartons behavior declines and he is back to his old self. I know how well you have no tenderness in me and I shall sink lower. This shows Carton relies on alcohol to relieve his pain of knowing Lucie will never lover him nor marry him. It also shows that he is jealous of Charles and reminds himself he could have been just like him. Carton then decides to dedicate his life to protecting Lucie and her family, this is what you call spiritual love. This is shown when he quotes there is a man would give his life, to keep a life you love beside you. This shows you how dramatically Carton has changed; he now cares for people and is willing to risk his life for others. During the middle stages of the French revolution, the peasants of France flocked the streets of Paris and killed all the aristocrats, their servants and friends. In the process all the Evremends were killed except for one, Charles Darnay. Madame deFarge who deeply hates the Everamands because they brought her family to their deaths. She invents a plan to bring Charles back to France so they can execute him. Madame deFarge and her circle of friends capture Darnays old mentor and force him to write a letter that he is in grave danger and needs help as soon as possible. Charles, who is unaware of goings in France hastily returns to France, to find his old mentor dead. He is then put on trial for the sins of his ancestors. During the trial Dr Manette convinces the jury Charles in innocent, but Madame deFarge who has a strong influence on the jury convinces them Charles is guilty. Darnay is then sent to death within forty eight hours. Lucie and her family are in great despair, her father returns to his mental state of making shoes and Lucie doesnt know how she can life her live without Charles. Mr. Lorry who is a hard headed businessman, starts to weep, and Lucies maid is also deeply miserable. Sydney Carton, who cant bear to watch Lucie suffering, thinks of a plan and shares it with Mr. Lorry who is given strict instructions. Carton then goes to the prison where Charles is held and meets Barsad the spy. He bribes Barsad and convinces him to take him inside the prison, he does this with success. Inside the prison he meets with Charles and drugs him, Charles falls into a deep state of sleep while Carton dresses as Charles. When the warden comes in to check he decides its time Carton leaves, because Charles is asleep Barsad tells the warden he is drunk and they both carry Charles out of prison. From there Charles is taken back home in the morning where the carriage is set to leave France. And in place of Charles, Carton goes to the guillotine where he is ferociously killed. Why did Sydney do it? This is a difficult question as there are various answers to it, some right and some wrong. One of the main reason he sacrificed himself is because he wanted happiness for others and to gain their respect, especially Lucie and her family. I see lives for which I lay down my life, peaceful, useful, prosperous and happy. This shows he is prophetic as he is not imagining the future but seeing it. It also shows us he has now changed from what he was at the start from the novel, a nihilistic unloving man to a man who has found a reason to live and has found a meaning to life through love. .uea2aaeef8ef2252caad6fbb1f3ed7004 , .uea2aaeef8ef2252caad6fbb1f3ed7004 .postImageUrl , .uea2aaeef8ef2252caad6fbb1f3ed7004 .centered-text-area { min-height: 80px; position: relative; } .uea2aaeef8ef2252caad6fbb1f3ed7004 , .uea2aaeef8ef2252caad6fbb1f3ed7004:hover , .uea2aaeef8ef2252caad6fbb1f3ed7004:visited , .uea2aaeef8ef2252caad6fbb1f3ed7004:active { border:0!important; } .uea2aaeef8ef2252caad6fbb1f3ed7004 .clearfix:after { content: ""; display: table; clear: both; } .uea2aaeef8ef2252caad6fbb1f3ed7004 { display: block; transition: background-color 250ms; webkit-transition: background-color 250ms; width: 100%; opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #95A5A6; } .uea2aaeef8ef2252caad6fbb1f3ed7004:active , .uea2aaeef8ef2252caad6fbb1f3ed7004:hover { opacity: 1; transition: opacity 250ms; webkit-transition: opacity 250ms; background-color: #2C3E50; } .uea2aaeef8ef2252caad6fbb1f3ed7004 .centered-text-area { width: 100%; position: relative ; } .uea2aaeef8ef2252caad6fbb1f3ed7004 .ctaText { border-bottom: 0 solid #fff; color: #2980B9; font-size: 16px; font-weight: bold; margin: 0; padding: 0; text-decoration: underline; } .uea2aaeef8ef2252caad6fbb1f3ed7004 .postTitle { color: #FFFFFF; font-size: 16px; font-weight: 600; margin: 0; padding: 0; width: 100%; } .uea2aaeef8ef2252caad6fbb1f3ed7004 .ctaButton { background-color: #7F8C8D!important; color: #2980B9; border: none; border-radius: 3px; box-shadow: none; font-size: 14px; font-weight: bold; line-height: 26px; moz-border-radius: 3px; text-align: center; text-decoration: none; text-shadow: none; width: 80px; min-height: 80px; background: url(https://artscolumbia.org/wp-content/plugins/intelly-related-posts/assets/images/simple-arrow.png)no-repeat; position: absolute; right: 0; top: 0; } .uea2aaeef8ef2252caad6fbb1f3ed7004:hover .ctaButton { background-color: #34495E!important; } .uea2aaeef8ef2252caad6fbb1f3ed7004 .centered-text { display: table; height: 80px; padding-left : 18px; top: 0; } .uea2aaeef8ef2252caad6fbb1f3ed7004 .uea2aaeef8ef2252caad6fbb1f3ed7004-content { display: table-cell; margin: 0; padding: 0; padding-right: 108px; position: relative; vertical-align: middle; width: 100%; } .uea2aaeef8ef2252caad6fbb1f3ed7004:after { content: ""; display: block; clear: both; } READ: "Everyday Use" EssayHe gives his life up, to make up for his previous bad acts. This is shown during his final moments of his life when he sees her with a child upon her bosom, who bears my name. This quotation enforces my point that he is prophetic and knows by sacrificing himself, others will be happy and that his name will live on and be respected by others for years to come in Lucies family. He also finally has a reason to his life, for which he has been searching all his life, this is what you call an existentialist hero. One other main reason he sacrifices himself is to find peace in his troubled life. This is shown after he is viciously killed and they said of him, about that city that night, that it was the peacefullest mans face ever beheld there. This shows he thinks what he did was right and that there is no need to look back, but into the future, which is his afterlife in which he now believes in. It also shows he thinks he will go to heaven; a place he thought never existed till he met Lucie.  The fourth reason I have, is that he gave his life to find a meaning in it. I see the lives I lay down my life, peaceful, useful, prosperous and happy He finds out at his meaning of life was to help Lucie and her family and in the process help him become a better man. This also strengthens my idea that he is an existentialist hero who has finally found a meaning to his life. In conclusion I think this novel was great, it showed us how the peasants in France were treated and how they gathered confidence to fight back, but brought the country to a reign of terror. It also showed me what the power of love could change someone and also a whole community. I have also learnt from Carton that its never too late to change. Towards the end of the novel Carton finally learns there is a meaning to life, love. Carton who at the start of the novel was a lonely, drunk and nihilistic man becomes a respected, loved and peaceful man during the last parts of the novel.

MEDICAID Essays - Healthcare Reform In The United States

MEDICAID I. ANALYTICAL EXPOSITION History Medicaid is a Federal - State entitlement program that pays for medical services on behalf of certain groups of low income persons. (O'Sullivan, 1990) Title XIX of the Social Security Act provides for the medical assistance commonly known as Medicaid. (O'Sullivan, 1990) This means-tested entitlement program became part of federal law in 1965. Medicaid makes direct payments to medical providers for their services to eligible persons. It is the largest health program providing medical assistance to the poor. Eligibility In order for one to be eligible for Medicaid, one must meet very strict requirements. These requirements vary from state to state, but in this paper the Federal requirements will be discussed as well as the general state requirements The correlation between those receiving public assistance and those receiving Medicaid seems to be directly related. "Medicaid has generally been linked to actual or potential receipt of cash assistance under a welfare program. Thus, eligible individuals have to meet the welfare definitions of age, blindness, disability, or membership in a family with dependent children where one parent is absent or incapacitated." (O'Sullivan, 1990) These stringent requirements leave out part of the population such as singles, childless couples who are not elderly or disabled. Besides falling into one of the above mentioned categories, they must also meet specified income and resource criteria which vary by State. "While the link to cash assistance has been the primary way to establish eligibility, states have been able to extend coverage to children who meet the income and resources requirements, but do not meet the definition of dependency." (O'Sullivan 1990). The other group that is affected by this institutional policy are the providers. Providers can be defined as those who perform services for the Medicaid patients. They include, but are not limited to physicians, hospital, dentists, pharmacies etc. "Low medical fee schedules, relative to physicians' usual charges to other payers, are a major deterrent to participation." (O'Sullivan 1990) Recent data suggests that the gap continues to widen between Medicaid and private rates. Virtually all hospitals participate in Medicaid. However, a Medicaid patient will more than likely be transferred to a public hospital for in-patient treatment. II. CRITICAL CONTEXT Social Impact It is merely impossible to try to obtain an actual number of people affected by Medicaid. If the picture was painted with a broad brush you could say that virtually every person in the United States is affected by Medicaid. For example any person who pays taxes is affected, any doctor who accepts Medicaid is directly affected by the low fee schedule that is put into place. Any person receiving public assistance is affected as well. The amount of people who are currently receiving Medicaid will be broken down: 6.2 million or 24.9 percent adults in families with dependent children, 10.4 million or 41.8 percent dependent children, 3.5 million or 14.1 percent aged, .4 million or 13.7 percent disabled or blind, 1.4 million or 5. 6 percent fall into the category of others. (O'Sullivan 1990) The total amount of people on Medicaid is 24.9 million. It's obvious that practically everyone is affected by this program. Problems With the System The Medicaid program was one of many programs designed to help the poor and disadvantaged enjoy the benefits of receiving the type of medical care provided to those who could afford it. According to Karen Davis, author of Achievements and Problems of Medicaid, from its initiation the Medicaid program has had two major objectives: insuring that covered persons receive adequate medical care and reducing the financial burden of medical expenditures for those with severely limited financial resources. Before the introduction of Medicaid most poor persons had little or no private insurance and many went without needed care. Medicaid attempted to alleviate this situation - if not for all poor persons, at least for those on welfare and the medically needy. (Davis, 1996) A Lack Of Equality Perhaps the greatest flaw in the Medicaid program is that it does not treat people in equal circumstances equally. Davis goes on to say that the inequitable distribution of Medicaid benefits is caused in part by the joint Federal - State nature of the program and its tie to the Welfare system. As stated previously the Medicaid eligibility is linked to the

Given the deterioration of a common sense of Ameri Essays

Given the deterioration of a common sense of Ameri Essays Given the deterioration of a common sense of American identity and the bitter polarization in politics, we need a nationally unifying figurehead who can transcend politics and represent all Americans. The solution I suggested is to separate the position of head of state from head of government, as is done in many democracies. The king can remain the chief executive, as provided for by the Founding Fathers, and fully indulge in his elbow-throwing political nature. A new position, which I labeled "First Citizen," would take on all non-constitutionally mandated activities, such as meeting other heads of state for social purposes, speaking at national tragedies and national celebrations, and the like. The First Citizen would have no executive authority of any kind. The real thrust of my article was to explore a different path, perhaps a counterintuitive one, to a more limited conception of the president, and in a symbolic way inculcate the spirit of smaller government. From one perspective, such a change seems minor and unnecessary. Even if the country did agree to the position of First Citizen, what would it matter? A new face presiding over a few ceremonies, welcoming a Super Bowl champion, pardoning some Thanksgiving turkeys, and the like. That's surely irrelevant to the issues of the day, and couldn't possibly be the solution to our governing challenges. Or could it?

Stateless nation Research Paper Example | Topics and Well Written Essays - 1000 words

Stateless nation - Research Paper Example In this paper, much focus will be on the stateless nation of Kurds (Natali 70). The Kurds hence are a group of ancient non-Arabs that are mostly Sunni Muslims. In terms of geographical distribution, they are sparsely distributed across several states in Turkey, Iran and Iraq, while a few others exist in Syria, Armenia, and Azerbaijan (Koohzad 180). Therefore, an annotated bibliography of the Kurds will be summarized in this paper to provide a clear picture of the stateless nation of Kurds. Aristova, T. and David Testen. "Kurds." Encyclopedia of World Cultures (1996): 234-260. In the Encyclopedia of world cultures, an overview of Kurds is provided. The paper clearly provides the population statistics of the Kurds back then in 1989 (Aristove 235). It goes forth and provides their distribution in the various regions which they occupy: USSR, Armenia, Georgia, Kazakhstan, Azerbaijan, Uzbekistan, Tajikistan, Ukraine, Belarus, Lithuania, Estonia and Moldova (Aristove 245). The article also provides a brief overview of their linguistic affiliation. It continues father to give a discussion of their history plus their cultural relations. Furthermore, the encyclopedia also provides a brief yet detailed overview of their language, literacy, settlements, economy, religion and finally their culture (Aristove 256). Koohzad, M. "Kurds." The International Journal of Kurdish Studies (2008): 22 (1), 173-192. In this journal article, Koohzad provides an overview of the Kurdish culture and society. From various researches conducted by various people, the journal article manages to provide evidenced information in regard to the Kurds fiasco (Koohzad 183). It encompasses a detailed overview of the Kurdish language, the society and its history. In addition, much interest is drawn to it in regard to their anthropology. Furthermore, it provides an overview in regard to its stateless nature and some of the efforts put forth by Kurds in regard to nation building (Koohzad 191). Natali, Den ise. The Kurds And the State: Evolving National Identity in Iraq, Turkey, And Iran. New York: Syracuse University Press, 2005. Print. This book provides an evolutionary explanation of the Kurdish nationalism, showing that contrary to the popular beliefs and theories in regard to the Kurds, as it supports the fact that their nothing fixed or natural in regard to Kurdish identity or whatever nationalism they assume (Natali 67). The author of this book argues that the given nationalism of the Kurdish people might have been shaped through the existence of other nation states and the need to have their own. it goes further to explain the political, and cultural aspects of the Kurds in detail (Natali 69). Reynolds, James. "Defiance in Turkey's Kurdish heartland." 11 October 2012. bbc.co.uk. 1 April 2013 . In this article written by Reynolds James, an overview of the stateless region of Kurdish and its inhabitants it’s provided and a detailed explanation provided on why they were be ing defiant to the existing Turkish government. The article starts by the editor enquiring the identity of a certain child, of which refuted as saying he was not Turkish, and insisted he was Kurdish (Reynolds). It continues by providing a history into the birth of the stateless nation Kurds and

Realism and Constructivism Essay Example | Topics and Well Written Essays - 2000 words

Realism and Constructivism - Essay Example The main signpost that helps political realism to find its way through the landscape of international politics is the concept of interest defined in terms of power. This concept provides the link between reason trying to understand international politics and the facts to be understood. It sets politics as an autonomous sphere of action and understanding apart from other spheres, such as economics (understood in terms of interest defined as wealth), ethics, aesthetics, or religion. Without such a concept a theory of politics, international or domestic, would be altogether impossible, for without it we could not distinguish between political and nonpolitical facts, nor could we bring at least a measure of systematic order to the political sphere. Realism assumes that its key concept of interest defined as power is an objective category which is universally valid, but it does not endow that concept with a meaning that is fixed once and for all. The idea of interest is indeed of the esse nce of politics and is unaffected by the circumstances of time and place. Political realism refuses to identify the moral aspirations of a particular nation with the moral laws that govern the universe. As it distinguishes between truth and opinion, so it distinguishes between truth and idolatry. All nations are tempted-and few have been able to resist the temptation for long-to clothe their own particular aspirations and actions in the moral purposes of the universe. The difference between political realism and other schools is real.... 4. Political realism is aware of the moral significance of political action. 5. Political realism refuses to identify the moral aspirations of a particular nation with the moral laws that govern the universe. As it distinguishes between truth and opinion, so it distinguishes between truth and idolatry. All nations are tempted-and few have been able to resist the temptation for long-to clothe their own particular aspirations and actions in the moral purposes of the universe. 6. The difference, then, between political realism and other schools of thought is real, and it is profound. However much the theory of political realism may have been misunderstood and misinterpreted, there is no gainsaying its distinctive intellectual and moral attitude to matters political. Source: (Morgenthau, 1978) Realism then is the more practical approach in understanding society. It takes into account the inherent nature of man in the understanding of their decisions and actions. What governs man is their interest more than their ideologies and ethics. This is the underlying belief behind realism. Therefore the term realism needs no further definition or explanation, everything it encapsulated in the word. Of the threads that make up the Realist school, the most important ideas include: International relations are amenable of objective study. Events can be described in terms of laws, in much the way that a theory in the sciences might be described. These laws remain true at all places and times. The state is the most important actor. At times the state may be represented by the city-state, empire, kingdom or tribe. Implicit in this is that supra-national structures, sub-national ones and individuals are of lesser importance. Thus the

Consumer Behaviour Mobile Marketing Communication Media Essay

Consumer Behaviour Mobile Marketing Communication Media Essay This research, titled; how has new media technologies affected the advertising industry and consumer behavior? Shall focus on new media is and how it has impacted on advertising and consumer behavior. The mass media has always been with us in some form or the other for centuries and over the years technology has evolved to such an extent that the world has virtually shrunk in size before our very eyes, now people can communication with anybody wherever they may be and communication features are embedded in virtually everything produced these days, Game consoles are now internet ready and two people across the world can play the same game together in real time. This research shall look at these technologies and see how they fit into the world of advertising and its implications for the industry and how consumers are reacting to these changes. The research tries to determine how new media technologies have affected the kind of messages created and how people perceive them. I shall make use of Hierarchy of effects theories and technological determinism as the theoretical framework for this research, these theories make some interesting bases for this research. I however want to note that this is a proposal and every concept, theory used in this proposal shall be elaborated upon during the main research and final compilation of findings. Finally, I hope that by the end of this research, I would have made a significant contribution to the field of advertising, business and communications and helped form the basis for more research in this field. INTRODUCTION According to Wikipedia, New media  is a broad term in Media Studies that emerged in the later part of the 20th century to encompass the amalgamation of traditional media such as film, images, music, spoken and written word, with the interactive power of computer and communications technology, computer-enabled consumer devices and most importantly the Internet. New media has also been referred to as technologies of telecommunication and computing, new user devices (e.g., videodisc machines), and their practical applications in office, home, business, health or educational environments. (Williams, Rice, and Rogers, 1988: xi). However for the purpose of this research new media technologies shall be limited to mean any device, instrument or medium through which messages in whatever format can be communicated to mass or limited audience. Virtually everything has an IP address these days, from refrigerators, game consoles even to handheld games like PSPs, Nintendo DS and so on. Today with the emergence of some cutting edge gadgets and accessories everyday life has changed a great deal, people no longer have to leave their houses to get newspapers, buy hard copies of the latest novel from your favorite author, most of them can be downloaded to your Ipad or you kindle or even to your mobile smart phone. This opens up a lot of opportunities for businesses, but poses a problem to advertisers and advertising agencies. Now advertisers are faced with the problem of creating messages that are fast paced and can communicate effectively through the most available and likely most preferred medium the mobile phone and handheld communication devices. Mobile marketing is fast becoming one of the best means of reaching the audience. Anderson supported this claim in his assertion that the effectiveness of traditional, retail, broadcast and other media channels is fast reducing, due to the high level of fragmentation in traditional channels. He went on to say that with the emergence of new media channels other media like, newspaper, magazines, radio and television are rapidly losing their audiences or market (in Becker, 2005) The research shall focus on determining the effect of new media on advertising, taking into consideration the effect these new media are bound to have on the creative aspect of advertising and also the dissemination of the messages. In general there are a lot of books and research on new media technology, but because of the ever changing dynamic world of innovative technology it is important that a research into this field is carried out especially as it is concerned with advertising and consumer behavior. LITERATURE REVIEW Different books and journals shall be sourced and used for this research. The books should give the researcher better insight into progress made in this field and other similar and relevant researches that have been carried out in this field. DEFINITIONS OF NEW MEDIA Lev Manovich (2001:43) defines new media as cultural objects which use digital computer technology for distribution and exhibition. Thus, Internet, Web sites, computer multimedia, computer games, CD-ROMs and DVD, Virtual Reality, and computer-generated special effects all fall under new media. This definition is supported in Webomedia.net which defines new media to mean a generic term for the many different forms of electronic communication that are made possible through the use of computer technology. This clearly shows that new media is electronic and make use of computer technology. Teemu Leinonen (2011) gave a good illustration of new media and even its characteristics all in a single simple diagram, which he titled holy-trinity-new-media The diagram best describes new media and it is based on this summary by Teemu Leinonen that I would attempt a definition of new media that would serve as its meaning throughout this research. From the various definitions from different scholars, new media are media that combines the features of various electronic media such as internet, computers and traditional media that allows for instant communication and feedback and also gives the user a significant amount of control. DEFINITIONS OF MOBILE MARKETING Different scholars have defined mobile marketing differently, some scholars call it Wireless digital advertising, permission-based mobile advertising, Mobile or wireless advertising, etc the implication is that in most cases these terms are used inter changeably, though they might not necessarily mean the exact same thing when looked in broader and more detailed terms. Barnes (in Bruner II and Kumar, 2002) describes mobile marketing to be a permission-based mobile advertising that is a flexible, tactical medium suitable for short, time-based communication. Bulander et al (2005: 285) describes it simply as advertising that uses mobile terminals as its target platform. Yuan Tsao ( in Jaana Tahtinen, 2006) defines mobile marketing communications as, as a contextualized advertising that makes use of a medium to disseminate customized campaigns targeting users according to where they are, their needs at the moment and the devices they are using. Scharl et al. (2004) define mobile marketing as the use of a wireless medium to provide customers with individualized information about products, services, and ideas at any time and locations, which benefit all stakeholders. In the same vein, according to Advertising age (2006: 20) mobile marketing is defined as the use of wireless media as an integrated content delivery and direct-response vehicle within a cro ss-media marketing communications program. Leppaniemi (2008: 9) gave a very detailed list of what qualifies as mobile advertising or mobile marketing; he suggested five categories which mobile advertising can be classified into; web category which includes mobile internet, Broadcast category, narrow cast category, physical browsing category which includes divergent methods such as touching, pointing and scanning that can be used to distribute information to mobile phones and lastly a category which he labeled other that covers advertising formats that did not fit well into any of the other four categories listed. From these definitions, it is clear that mobile marketing is basically communication of marketing/advertising messages directly to the target audience through mobile devices over Bluetooth, mobile internet or GSM coverage/WIFI. Any kind of advertising that makes use of mobile phones, PDAs, Ipads or any mobile communications device to communicate the message qualifies as Mobile marketing, examples are; proximity marketing, sms marketing/advertising, Bluetooth advertising etc. The researcher therefore wants to find out how this increasingly popular medium is affecting the way advertisers create and communicate their messages and its impact on consumer behavior. CHARACRTERISTICS OF NEW MEDIA From the forgoing; we know new media is electronic, interactive, uses computer technology amongst other things. The researcher however wants to find out the distinguishing features of new media, what makes them unique and why they are called new. Martin Lister, et al (2003:13-27), in their book titled; New Media; a critical introduction, gave the characteristics of new media as; digital, interactive, allows for registrational interactivity which they described to mean the opportunities new media texts affords their users to write back into the text; that is to say to add text by registering their own messages, new media allows for Interactive communications. This is supported by Henry Jenkins (2006), when he asserted that new media, virtually removes the problem of geographical separation, it is Ubiquitous, new media is digital, it is space binding and Distance Insensitivity; new media is personalized implying that these systems can be instructed to customize, individualize information for each user. He went on to say that new media is interactive, it is convergent denoting that formally separated technologies are blending together with a digital common denominator, an example is Intercast; a blend of web pages and TV. From the characteristics of new media suggested by different scholars it is clear that communications technology has evolved and there is now a convergence or overlapping of different media to create new media. The realities of these changes are not farfetched and we experience them every day. Our mobile phones have combined features of calling, texting, typing, photo editing, surfing the internet, video calling, voice sms, social networking, e-book readers, camera, and recording sound, amongst other features. All these features used to be exclusive of one another, but todays technological advancements have seen a convergence in all these media into one media-mobile phone. HISTORY OF NEW MEDIA Media simply means communication channels through which news, entertainment, education, data or promotional messages are disseminated. It includes every broadcast or narrowcasting medium such as newspapers, magazines, TV, radio, billboards, direct mail, telephone, fax and internet. If this is true then the media has always been with us for years, centuries even; ancient African kings had town criers and roman empires of old had scribes, they all tried to pass messages to a target audience. Until the 1980s  media  relied primarily upon print and  analog  broadcast  models, such as television  and  radio. And since then it has been one innovation to the next; the internet was invented, computer games were created, books were written and sold without it ever being printed in hard copies; The last twenty-five years have seen the rapid transformation into media which are predicated upon the use of digital computers. Andrea Botero and Teemu Leinonen (2011) in their attempt to create a timeline for the evolution of new media suggested that there has been a convergence of communication and technology since as early as 1844, when the Morses communication innovation used electronic impulses, a key and a special code that sequences the impulses to letters of the alphabet, they trace this evolution from then till recent times when telephones using satellite signals were invented. Manovich (2001) explained the evolution of new media from 1800 when J.M. Jacquard invented a loom which was automatically controlled by punched paper cards, which later inspired Babbage in his work on the Analytical engine used for numerical calculations. He traced the history on to 1839, when Daguerre launched the new reproduction process in Paris. He continued tracing the history to the point when motion picture was invented in the 1890s. then in 1936 the universal Turing machine was invented which was capable of only four operations. Also in the same year Konrad Zuse invented the first working digital computer. In a nutshell Manovich considered the evolution and creation of new media as the meeting or overlapping of Daguerres daguerreotype and Babbagess Analytical Engine, the Lumieres cinematography and Holleriths tabulator-merging into one. From here on, new media became a combination of all this features. Today technology has evolved so much that it is almost impossible to separate everyday activities from them. Virtually everything we do uses some sort of fantastic technology, even switching on the bulb is not as straight forward as it was; it can be made much easier; just clap!!! NEW MEDIA, ADVERTISING AND CONSUMER BEHAVIOUR Consumer behavior in simple terms is the study of when, why, how, and where people do or do not buy a  product. Certain factors affect all the variables listed in the definition. It is clear that the way we perceive and get information has changed or is changing; people are no longer controlled by the media; now you can record live programs and watch it when you have the time! When, where and how we buy items have changed; virtually anything can be bought online these days. This position is supported by Lauren Maynard (2011) when she asserted that, television experience has changed in the past decade since we no longer into appointment TV; we no longer have to sit down at a specific hour to watch a specific show. She went on to state that, today, two significant behavioral changes in consumers are redefining the entertainment landscape. These changes require television networks and advertisers to evolve rapidly to keep their shows, content, and ad buys relevant to a demanding consumer set. People now consume television via time-shifted DVR, online (legally), online (illegally), mobile device, Internet streaming to TV, and a wide variety of other methods. Viewers now consume multiple forms of media at the same time, such as watching TV on a television while checking Face book on a computer. This is commonly referred to as two-, three- or multi-screen viewing. Because people are changing the way they get information, advertisers need to ensure that they create adverts for different communication platforms that would effectively communicate with the target audience. Technologies are changing consumer behavior, which in turn changes the type of message and medium that would appeal to the consumer, hence forcing advertisers to accept these changes and provide adverts to suit these new needs. Christina Spurgeon (2005: 1), argues that Debate about how new media will impact on advertising in the medium- to long-term future has focused extensively on the new technological capabilities that enable consumers to avoid advertising. the implication for advertisers is that they now have to come up with ways to ensure that their adverts are viewed by the target audience ( it can no longer be taken for granted that everybody watching the 7pm news would see the advert during the news break), Christina (2005) highlighted some ways advertisers are trying to cope with the new media trend, she posited that, Branded content, conversational interaction with consumers are some of the ways advertisers are trying to circumvent the problem of people intentionally not seeing the advert messages because of emergence of technologies that makes this possible. It is clear that in the very near future consumers would control the type of advert messages they are exposed to. In fact Our present technologies already allow consumers to provide information to retailers and manufacturers, voice their preferences, and communicate with other consumers, salespeople, and producers (Pavlou and Stewart 2000). Marketers are able to use the information provided by consumers to segment the market, generate ideas for future products or services, and personalize their advertising messages. Thus ads can therefore be targeted not only to a demographic or psychographic group, but also to a specific individuals wants and needs It is against this backdrop that I have decided to engage in this research. New media has created new ways for consumers to get information and of course this in turn has changed the way adverts are created and how they are communicated to the consumers. It is therefore imperative to determine how new innovative technologies in communication has impacted on advertising in terms of creativity, communication, market/product reach amongst other things and how the media and also the message has affected or changed consumer behavior and to what extent. THEORETICAL FRAMEWORK I shall draw ideas and build around the following theories; Lavidge Steiners hierarchy of effects theory Technological determinism. Diffusion of innovations theory Barry and Howard (in Lapointe, 2006) assert that the Hierarchy-of-effects model is created to show the process, or steps, that an advertiser assumes that customers pass through in the actual purchase process. The model is based on seven steps. According to the Pat Lapointe (2006), The Hierarchy of Effects (HOE), was founded upon the assumption of a three-stage process underlying consumer purchase behavior: Cognition à ¢Ã¢â€š ¬Ã‚ º Affect à ¢Ã¢â€š ¬Ã‚ º Behavior Lavidge and Steiner (1961) write that the steps have to be completed in a linear way, but a potential purchaser sometimes may move up several steps simultaneously. The steps consumers go through before arriving at a buying decision are: 1. Close to purchasing, but still a long way from the cash register, are those who are merely aware of its existence. 2. Up a step are prospects who know what the product has to offer. 3. Still closer to purchasing are those who have favorable attitudes toward the product; those who like the product. 4. Those whose favorable attitudes have developed to the point of preference over all other possibilities are up still another step. 5. Even closer to purchasing are customers who couple preference with a desire to buy and the conviction that the purchase would be wise. 6. Finally, of course, is the step which translates this attitude into actual purchase. (Lavidge Steiner, 1961, p. 59) In short the stages are; unawareness, awareness, knowledge, liking, preference, conviction, and purchase. Using this theory, the researcher hopes to identify what has changed in consumers buying pattern since the emergence of certain technologies. Technological  determinism  is a  reductionist  theory that presumes that a societys technology drives the development of its social structure and cultural values. The term is believed to have been coined by  Thorstein Veblen, an American sociologist. Winston (in Chandler, 1994) defines it as the idea that the technology is the primary force that controls how individuals and society change. Chandler in an article written for The UK Technology Education Centre posits that Indeed, technological determinism, effectively the opposite of  social determinism, is a theory which points to technology as being  the  force which shapes society. He explained that Technological determinists hold that: Like the weather, technology is autonomous It causes social change By determining how new media has impacted on advertising and consumer behaviour, one can easily relate this theory to this research, since technological determinism focuses on how technology shapes society. Advertising has been a major routine in our life, every day we are bombarded by it; advertising in turn influences our buying patterns or decisions to a large extent. So it is the hope of the researcher to find out how new media has helped shape our society into what it is today. Diffusion research centers on the conditions which increase or decrease the likelihood that a new idea, product, or practice will be adopted by members of a given culture. Diffusion of innovation theory predicts that media as well as interpersonal contacts provide information and influence opinion and judgment. Studying how innovation occurs, E.M. Rogers (1995) argued that it consists of four stages: invention, diffusion (or communication) through the social system, time and consequences. The information flows through networks. The nature of networks and the roles opinion leaders play in them determine the likelihood that the innovation will be adopted. Innovation diffusion research has attempted to explain the variables that influence how and why users adopt a new information medium, such as the Internet. Opinion leaders exert influence on audience behavior via their personal contact, but additional intermediaries called change agents and gatekeepers are also included in the process of diffusion. Five adopter categories are: (1) innovators, (2) early adopters, (3) early majority, (4) late majority, and (5) laggards. These categories follow a standard deviation-curve, very little innovators adopt the innovation in the beginning (2,5%), early adopters making up for 13,5% a short time later, the early majority 34%, the late majority 34% and after some time finally the laggards make up for 16%. It is on the basis of these great works of very admirable scholars that the researcher as decided to focus his research. STATEMENT OF THE PROBLEM The emergence of new technologies to enhance communication and simple everyday activities has seen an explosion of chatter and communication. Everybody is talking to somebody all of the time. So many gadgets and social networking sites are available and all trying to outshine themselves with some having as many as 500,000,000 (Five Hundred Million) members. This new community or country produced by technology has created a very rare opportunity for advertising and the advertising industry at large. It has however produced another problem for advertisers; now advertisers now have to redefine who their audiences are and how has their demographics changed, advertisers now have to create messages/adverts that communicate effectively through the various media available. Who exactly are our audiences? How best do we communicate with them? Which medium or combination of media should be used? What time should the advert be up? Where are our audiences? These are some of the questions advertisers would be trying to answer for a very long time. It is therefore the aim of this research to discover how the emergence of some unique media has affected advertising and what consumers responses are. SIGNIFICANCE OF STUDY The findings of this study should help advertisers, scholars and practitioners in the field appreciate some of the innovative revolutionary technologies in the field of advertising and their influence on advertising and the advertising industry and also how they influence consumer behavior. Also it should help marketers and advertisers when planning their marketing campaign and strategies, as they would now have available empirical research to back up their proposals if the campaign would involve new media (which most campaigns would anyway). This research shall draw from the experiences of companies that have used some form of new media; proximity marketing, 3D projection, etc to provide recommendations on how to run an effective campaign new media. From this research, Business owners and advertisers can accurately predict the response of their audiences to their advert message and the medium through which the messages are delivered. This would help them develop messages that would appeal to the audiences and also ensure they communicate same message through the right medium. Finally, it is the hope of the researcher that this research shall serve as appoint of reference for other scholars pursuing research or knowledge in the same or similar field. SCOPE OF STUDY This research shall restrict its definition of new media to mean the following; web based advertising, handheld communication gadgets, 3D projection and Bluetooth proximity marketing. It is the aim of the researcher to categorize new media into sub groups and determine who their target markets are and how individual new innovative medium has affected the advertising industry and consumer behavior. The researcher shall geographically limit his research to the UK and Nigeria as they represent two very different economies, ways of life and general standard of living. METHODOLOGY AND DATA COLLECTION The research is aimed at finding out the effect of new media technologies on advertising and consumer behavior. Researcher shall therefore make use of a combination of the qualitative and the quantitative research methods, which shall include in-depth interviews and survey methods. 1,000 (One Thousand) questionnaire would be distributed to people through random selection around Wales and its surroundings, also an online questionnaire would be set up to give the researcher a global perspective of the issues researched. The researcher shall interview distributors and resellers of Bluetooth marketing devices and other new media, critics and professional analyst of some of these new technologies, in UK and Nigeria, also companies that use these technologies for their promotional and marketing activities shall be interviewed to get their opinion on the effectiveness of the medium they use or have used and the effect it has had on their organization as a means of passing across information and advertising. Also a recall test shall be conducted; volunteers shall be exposed to advertising messages on different platforms and their level of recall for each medium is tested and analyzed. This would help give the researcher an insight into which medium is most effective based on how easily people remember adverts viewed or listened to via the medium. In analyzing the findings found during the interviews the researcher has chosen to record the interviews to make it easier to go back and go through them again later on. The findings of the questionnaires distributed shall be analyzed using the frequency distributing table. RESEARCH QUESTIONS The research findings would try to answer the following questions; Are new media technologies generally more effective than conventional stand alone media like TV, radio and newspapers? Can new media help increase sales volume? How has these new medium affected the buying pattern of individuals generally? Has it increased consumers awareness and knowledge of what they buy? What are the limiting factors of this medium? What are the advantages of this medium over other conventional media like, TV, Radio and Newspaper? How do we determine whether or not a medium is effective? Who are the target audience of new media and why? AIMS AND OBJECTIVE OF THE RESEARCH The aim of this research is to determine the following: To provide empirical evidence as to the effectiveness of certain new media as advertising and publicity medium To determine the factors and attributes that makes these media effective or not To determine how new media has affected consumer behavior To contribute to knowledge in the field of integrated marketing communications. DEFINITION OF TERMS Below is a list of some terms that frequently occur throughout this dissertation and their definition from the context of this particular research; New Media: the term new media for the purpose of this research shall be restricted to mean any communication medium that uses internet, Bluetooth or new innovations in technology that can effectively communicate with a mass or targeted audience. Advertising: It is a collective term for public announcements designed to promote the sale of specific commodities or services. Advertising is a form of mass selling, employed when the use of direct, person-to-person selling is impractical, impossible, or simply inefficient. It is to be distinguished from other activities intended to persuade the public, such as propaganda, publicity, and public relations. Proximity marketing: Proximity marketing is the localized wireless distribution of advertising content associated with a particular place. Transmissions can be received by individuals in that location who wish to receive them and have the necessary equipment to do so. Consumer behavior: it  is the study of when, why, how, and where people do or do not buy a  product. TIMESCALES S/N ACTIVITY COMPLETION PERIOD REMARKS 1 Introductions, chapter one 6 weeks 2 Literature review 3 months 3 Core research: 3 trips to Nigeria to collate data and distribute questionnaires 3-5 months 4 Data collation and interpretation 3 months 5 Chapter 5 3 weeks 6 Cross checking for errors and editing 2 months 7 Binding and submission 1 month 8 Total period for project 15-17 months