Multi Media buy Rationale Essay Example | Topics and Well Written Essays - 2250 words

Multi Media buy Rationale - Essay Example Each medium had a budget of $214,000 for April, giving a total of $642,000. During the months of May and June, each had a budget of $143,000 giving a total of $429,000. This gives a total budget of $1,500,000. Tactics for Magazines: The MNI networks for the different packages are presented below, with their respective median age, female % and median HHI. It was concluded from the tables that female population played a big role in these magazines. The Ad Size of these magazines was full page, full colors were used to design their pages. According to the budget and calculations, it was concluded that the magazines to be included in the April budget were: Beauty, Style&Design, Family, Healthy Living, Luxury and Entertainment. The magazines to be included in the May and June budget were Beauty, Style&Design, Family and Healthy Living. The Weekly Broadcast TV Expenditures are shown in the table below. Most of the budget goes to the prime day time. For the introductory period (April), the Net budget per week was $53,500 and the Gross budget per week was $62,943. For the Sustaining period (May & June) the Net budget per week was $31,778 and the Gross budget per week was $37,387. April had 36 spots per week, consuming $59,760 from the April gross weekly budget. The sustaining period of May and June had 22 spots per week, consuming a total of $33,200 from the gross weekly

History of Culinary Arts Essay Example for Free

History of Culinary Arts Essay The history of culinary arts started in the early 1800 when the first cooking school in Boston was established to teach the art of American cooking and prepare the students to deliver and forward their knowledge to others. It was in 1896 Fannie Merritt Farmer published the first cook book; the book was written referring the Boston cooking school. In the year 1946 the first cooking show was telecasted on the televised. After thatJames Beard the father of American cuisine conducted regular cooking classes concentrating on the art of American cooking. In 1960s the French cuisine has been entered the American society by Julia Child. Later in the year the Culinary Institute of America (CIA) was founded and established this was the first culinary school that offers career-based courses of course in the art of cooking. The first campus of the CIA was inNew York and was started in 1972 and now there are Different types of cooking schools that offer different kinds of training programs to its candidates and the selection of the appropriate culinary arts and it can be determined by considering the goals and interests and aid to choose the education programaccordingly. The school was begun with the intention of offering education courses in culinary arts. The school offers both long term and short term courses. There are a number of students who enrol in the CIA and each year and the number of applicants increase. Prior to the establishing of the CIA, those who wanted to have a career in culinary arts typically had to go through many tests and challenges like until they become seasoned chefs by gaining on-the-job trainings. Looking at this today internships and recruitments are among the main essentials. .

Aphoristic Dangers of Alexander Pope Essay -- essays research papers

  Ã‚  Ã‚  Ã‚  Ã‚  If â€Å"imitation is the sincerest flattery,† then more than 250 years after his passing Alexander Pope deserves a spot in the ranks as one of the most flattered writers of all time. His works have been dissected of every phrase of possible significance and spilled onto page-a-day calendars and books of wit across the world. The beauty of his catchy maxims is that they are not only memorable, but attempt to convey his philosophy with perfect poetic ingenuity. Unfortunately, his well-achieved goals of â€Å"strik[ing] the reader more strongly† (Man 2527), easy retainability of his words, and most decidedly, conciseness, also yield an undesired effect. Utilizing this dicey method of epigrammatic couplets for such serious issues, Pope sacrifices pieces of his intended message, for the sake of rhyme, leading to easily misleading and generalizing messages that are open to scathing criticisms, misunderstandings and the possible loss of his some of his co mposition’s integrity as well as a confusion of his own convictions.   Ã‚  Ã‚  Ã‚  Ã‚  The keys to great aphorisms are their ability to be applied to more common situations, thereby making them even more memorable by their availability for frequent usage, their ear-catching prominence and their paradoxical nature. That final element is what makes aphorisms so engaging. The most witty and intelligent examples are those that expose two supposed opposites for their ironic closeness and display the fine line between contradiction and a surprisingly parallel relationship between both.   Ã‚  Ã‚  Ã‚  Ã‚  A good example of such a saying is found in line 213 of â€Å"An Essay on Criticism.† â€Å"Trust not yourself; but your defects to know, / Make use of every friend - and every foe.† Here Pope is in the advising stage of his Essay and uses the surprise ending â€Å"and every foe† as a display of irony, in that it’s not only the counsel of friends one needs to depend on, but the unabashed critique of one’s rivals that can prove useful, as well. It is these types of witticisms that are a notorious characteristic of essays in general, but the most enjoyable and artistic part of Pope’s works.   Ã‚  Ã‚  Ã‚  Ã‚  Pope’s true genius is displayed in his one-line masterpieces that do not rely on rhyme to stay memorable. â€Å"An Essay on Criticism† is full of these. â€Å"For fool rush in where an... ...cance of Pope’s use of epigrammatic couplets as his rhetorical device of choice in these two essays is that many faults are found in such a method, for the sake of didacticism. True scholars would be able to take his message, had it instead been explicated in prose, and thoroughly, and without uncertainty, been able to learn and build upon his salient arguments. Were his goal merely to advise and entertain, then he did so exceptionally well while building a legendary volume of aphorisms in the process, but if Pope was truly trying to develop and compose an argument for critique and the state of man to follow and imitate Nature, then essayistic prose following the models of Locke and Hobbes would have been more appropriate and less ambiguous. Works Cited Pope, Alexander. â€Å"An Essay on Criticism.† The Longman Anthology of British   Ã‚  Ã‚  Ã‚  Ã‚  Literature. Volume 1C. Ed. David Damrosch, et al. New York: Longman,   Ã‚  Ã‚  Ã‚  Ã‚  1999. 2459-2478 Pope, Alexander. â€Å"An Essay on Man.† The Longman Anthology of British   Ã‚  Ã‚  Ã‚  Ã‚  Literature. Volume 1C. Ed. David Damrosch, et al. New York: Longman,   Ã‚  Ã‚  Ã‚  Ã‚  1999. 2526-2535

Cause and Effects of Sleep Deprivation Essay

Cause and Effect Essay There are many people today who figure out there are not enough waking hours in a day to accomplish all that needs to be done. Daily tasks and obligations can take up a lot of time and in order for people to get these things done they cut corners on sleep. One might rationalize that a few hours here and there won’t make any difference, but lack of sleep can make a huge difference on a person’s mental and physical health. Lack of sleep can potentially be very harmful, anyone who gets an average of less than seven hours of sleep could be affected greatly. Not getting enough sleep can increase the chances of getting sick. Extended sleep deprivation has been linked with diminished immune system functions. Researchers have also found a direct connection between people who get less than six hours of sleep appear to have a reduced immune response. A lack of sleep can also increase a person’s risk of developing chronic diseases. Almost 90% of people who suffer from sleep deprivation also suffer from another life threatening health condition. Some of these diseases include: diabetes, heart disease, heart failure, heart attack, and high blood pressure. Not only can sleep damage one physically but it can also damage a person mentally. Sleep is essential to the quick thinking processes that are associated with learning. A lack of sleep can bring down the alertness of the mind and it’s attention span that makes it easier for one to learn and take in information. The shortage of attention can also limit a person’s ability to reason or solve a problem effectively. This means that people who are fatigued cannot learn at an effective level. Even if one can manage to learn a significant amount of information during the day, the person will not be able to remember everything if he or she does not allow their body to g et enough sleep to store all of the information in the long-term area in the brain. Avoiding a lot of deep sleep can damage long-term memory and can also lead to excessive forgetfulness. Skills that have been learned during the day are converted into memories during the night. â€Å"Sharp wave ripples† are brain events used to strengthen memory. This makes things the brain has learned easy to access and recall. These ripples also transfer short-term memory information into the neocortex and the hippocampus where they can become long-term knowledge. This occurs at its strongest rate during the deepest part of a person’s  sleep cycle. If not taken seriously, lack of sleep can cause much damage to the brain and other organs of the body. On average a person should be getting at least 7 hours of sleep per night. Less than seven hours of sleep per night could affect someone mentally and physically. Sleep is more important than one would realize and it is essential for the sound use of the mind, body, and their functions.

Sino-African win-win Policy under the One Belt One Road

Literature review: Sino-African win-win Policy under the One Belt One Road initiative: Who invests more wins more? ABSTRACT: Purpose – The main objective of this review is to assess thoroughly the Sino-African relations across time and now the newly introduced â€Å"One Belt One Road† (OBOR) initiative especially the contribution to academic literature. The focus is on the major events that marked the story of Africa since China developed an interest until the new OBOR initiative and the conclusion highlights the importance on the study by comparing and contrasting the different perspectives in previous literature. Approach – We considered an integrated and comprehensive literature based on a qualitative approach, we performed a content analysis of highly relevant and impactful papers. Findings – In this paper, we analyze usually controversial issues and express our viewpoints to conclude. However, the controversies remain a hot topic for further research works to be handled with different methodologies and new theoretical approach. Implicit assumptions may always exist in terms of a quantitative assessment of the benefits from the China-Africa relations. Major differences in narratives exist between Western and Southern stakeholders. Limitations and Implications – The conclusions from the work could be supported by additional research by considering a wider scope of the analysis. To give more clarifications to the empirical findings, more works needed to be done using quantitative data and qualitative evidence that extend beyond the usual economic and geographical limits as well as the socio-political limits. Value – This paper reviews decades of research on China in Africa and presents a snapshot of the recent OBOR initiative. It further draws attention to the necessity for subsequent literature to explore new methods of analysis for better understanding of the China-Africa relations and the role each part plays to the sustainability of this cooperation. Keywords: Africa, China, relationship, One Belt One Road.

Sarbanes-Oxley Act Relates to Internal Control Essay Example

Sarbanes Sarbanes-Oxley Act Relates to Internal Control Essay Sarbanes-Oxley Act Relates to Internal Control Essay Running:Sarbanes-Oxley Act relates to Internal Control How the Sarbanes-Oxley Act relates to Internal Control? Paris Hudnall Accounting 1 Instructor Wiley December 1, 2010 How the Sarbanes-Oxley Act relates to Internal Control? Former President George W. Bush signed the Sarbanes-Oxley Act on July 30, 2002. The Sarbanes-Oxley Act also known as Public Company Accounting Reform, and called Sarbanes-Oxley, or SOX (Wikipedia n. d. ) The enactment of this United State federal law was written for publicly traded companies to provide guidelines to corporations to assist with improving their internal control. Internal control is organizational plan and various measures created by a corporation to safeguard assets, encourage employees to follow company policy, promote operational efficiency, ensure accurate, and reliable accounting records. (Horngren, Harrison, and Oliver 2010) . corporations, such as Tyco International, Enron, and WorldCom were part of a scandal, because they participated in over stating earning, profits, questionable accounting practice, lack of independent auditing, and weak corporate governance (Wikipedia n. . ). These scandals cost investors billions of dollars, the collapse of Enron, consumers’ jobs and weaken the consumer confidence. Corruption within the corporation occurred due to the lack of internal controls systems. The Sarbanes-Oxley Act contains 11 titles with several sections, which outlining the requirements in which corporations must implement to improve their internal corporate governance and accounting practice. (Wikipedia n. d. ). The Sarbanes-Oxley Act will improve the internal control of monitoring, information system, control procedures, environment control and risk assessment. This paper will look at four key provisions in the Sarbanes-Oxley Act that focuses on corporation internal controls, regulations on how corporations managed their company internal structure and accountability in the area of outlining management assessment of internal controls, corporation responsibility, finance reporting, disclosure of reports, time period of disclosures, and criminal penalties for altering documents. Title IV section 404; Management Assessment of Internal Controls ensures corporations have organizational plan and guidelines (FindLaw Sec: 404 n. d. ). Guidelines in the corporation help establish an expectation within the work place, and everyone is working toward the same gold. In order to achieve this goal management must submit an annual report, which states the responsibility of management for establishing and maintaining a sufficient internal control structure, and procedure for financial reporting (CPA Journal 2207). By establishing these corporate interior procedures, it safeguard corporate asset by holding the corporation liable for reviewing financing documents and separation of duties limit financing fraud. Saharan-Oxley Act require at the end of the fiscal year the corporation has to report the effectiveness of the internal control structure and the procedure used for the financial reports (FindLaw Sec: 404b, n. d. ). These internal guidelines increasing the accuracy of proper record keeping, corporate information more reliable and increase profitability. Title III of the Sarbanes- Oxley Act is Corporate Responsibility. Section 302; outline corporation responsibility for the corporation financial reports. Sarbanes-Oxley Act place more responsibility on senior executive in the accuracy of corporate financial reports (Findlaw. com, n. d. ). One component of internal control is the corporate environment, which beginning with the owner of the corporation (Horngren, Harrison, and Oliver 2010). The owner or senior executive show honest and respect for the rules of the corporation, which set the example for the employees (Horngren, Harrison, and Oliver 2010). Management assigns responsibilities to employees and separation of duties, as part of the internal procedure. By placing limitations on internal control procedures, employees are clear on their responsibilities, higher job accountability, and limit two or more employees from working together to defraud the corporation (Horngren, Harrison, and Oliver 2010). Senior executive has to sign off on all financing report validating they have read and confirmed the content contains no untrue statements of material. All financial statements have to be verified, and the financial condition of the corporation is presented clearly and actually. By Following Saharan –Oxley Act corporation responsibility section 302, it created guidelines, and a paper trail internally to discourage and control another Enron scandal. Title IV of Saharan Oxley Act enhanced financial disclosures. Section 401 outlines disclosures in periodic reports. To improve internal controls of accurate reliable accounting records corporations are required to ensure all financial statements are prepared according to accounting principles under title IV(FindLaw Sec:401, n. d. ). All financial obligations, arrangements, off balance sheet transactions, and any relationships that may have current or future effect on financial conditions have to be present (Soxlaw. com). All financial reports have to be clear of incorrect statements and transparent. With internal separation of financial procedure in place, it secures the accuracy of financial statement and limits fraud. To strength public confidence the Sarbanes –Oxley Act in section 409 requires public traded corporation to disclose to the public on a regular basis report and presentation on the financial condition, market trend and financial changes (FindLaw Sec:409, n. d. ). This will assist in protecting investors and public interest. These sections assist with internal control of information system, limit unethical acts by personnel, and transparency of company risk. In light of the accounting scandals in the United States TitleVIII, Corporate and Criminal Fraud Accountability, section 802 outlines consequences for not following the law and altering documents (FindLaw n. d. ). Accountants took part in Enron and Tyco financial scandal. Corporations were lack with independent auditing, accountants’ oversight, and accountants’ preformed consulting work for companies they audited, and accountants were self regulated (Journal of Accountancy 2003). After the passing of the Sarbanes-Oxley Act, internal procedures were put in place. These procedures regulated internal control for accounting firms. Guidelines focusing on accountants conflict of interest with corporations. The Act includes any person or persons knowingly destroy, conceal, alter, falsely record information, or obstruct can be imprisonment and/or fine up to 20 years (FindLaw Sec: 802, n. d). Accountants working for corporations are not allowed to audit the client files. New audit procedures were implemented, with auditors having to confirm they had review management internal controls financial procedures (Journal of Accountancy 2003). These internal control procedures help separate duties and create confidence among the employees and deter fraud. Accountants are required to keep audit file and work papers for five years. Any accountants knowingly, and willingly violate the law can be fine and/or imprison up to ten years (Soxlaw n. d). Since the passing of Sarbanes-Oxley Act, some business has relocated to places were the financial sector and laws are more relaxed. There is still concern and some debate over compliance cost, whether the transparency is with foreign firms, and numerous other issues. Companies are implementing all section of the act; however the most costly portion is the assessment of internal control. Documents, reports and financial manual and control require great effort (Wikipedia n. d. ). The stricter the internal control guidelines the more costly to the corporation. The internal control is the guidelines and organizational plan for a corporation. The Sarbanes-Oxley Act restructured how a corporation internal procedures are handled. With these internal control laws in place for a corporation to follow corporate assets are better safeguarded; employees are clear on procedures, company policies are spelled out, more environment control and financing reports are more reliable. The Sarbanes-Oxley act has been praised for improving internal control, which has been successful in deterring corporate fraud and scandal. With more accurate, reliable financial statement, investor confidence, independent audits, executive accountability. Reference Addison-Hewitt Associates. Initials. (2003). A Guide to the Sarbanes-Oxley Act. Retrieved from soxlaw. com Find law, Initials. (n. d. ). Sarbanes-oxley act of 2002. Retrieved from, fl1. findlaw. com/nerws. findlaw. com/cnn/docs/gwbush Horngren, Charles, Walter Harrison, and Suzanne Oliver. 7. Accounting 1. 2010 ed. New Jersey: Prentice Hall, 2008. 379. Print. Jean, Bedard Graham, L, amp; Hoitash, R. (October, 2007). Sarbanes-Oxley Section 404 and Internal Controls. retrieved 11/29/2010, from The CPA Journal Web Site: ysscpa. org McConnell, Donald amp; Banks, G. (2003,September). How Sarbanes-Oxley Will Change the Audit Process. retrieved 11/29/2010, from Journal of Accountancy Web Site: www. journalofaccountancy. com Sarbanes Oxley Act . Â  Wikipedia,The Free Encyclopedia. 2002. Wikipedia Foundation. 11/30/2010Â  lt;www. wikipedia. org/wiki/sarbanesgt;. SEC Immplements Internal Control Provisions of Sarbanes-Oxley Act. (2003). retrieved 11/29/2010, from U. S. Securiti es and Exchange Commission Web Site: www. sec. gov

Politics Of The 1900 Essays - Sex Industry, Casual Sex, Free Essays

Politics Of The 1900 Essays - Sex Industry, Casual Sex, Free Essays Politics Of The 1900 The events that occur in Upton Sinclairs book The Jungle were same things that people in the early 20th century had to deal with everyday. For example labor was exploited to the employers benefit. Political corruption and prostitution were some main points in the book. The most important idea, the book supports socialism over capitalism as an economic and social structure. These things are what they had to go through and will be further explained. The labor force was exploited to the employers benefits. The workers didnt have any set wages. A very few days of practical experience in this land of high wages had been sufficient to make clear to them the cruel fact that it was also a land of high prices, and that in it the poor man was almost as poor as in any other corner of the earth; and so there vanished in a night all the wonderful dreams of wealth that had been haunting Jurgis. What had made the discovery all the more painful was that they were spending, at American prices, money which they had earned at home rates of wagesand so were really being cheated by the world! There were unsafe working conditions that the workers had to tolerate day after day the company had no care of. . The injury was not one that Durham and Company could be held responsible for, and so that was all there was to it, so far as the doctor was concerned. Also was no job security, the workers fear of being fired anytime of the day. For example, due t o their overproduction in the summer, the workers were forced to shut down in the winter making the workers unemployed when they need financial support the most. Political corruption and prostitution were some things that went on in the story. The politicians didnt care about anybody but themselves and the vote that they get. Whose fault was it that at the hours when workingmen were going to their work and back, the cars were so crowded that the conductors could not collect all the fares? And besides, the companies were thieves, people saidhad stolen all their franchises with the help of scoundrelly politicians! Also prostitution was a big problem also. Young girls who are just trying to survive or women who have to families need means to support them were forced into prostitution as an easy way of getting money. Marriage and prostitution were two sides of one shield, the predatory man's exploitation of the sex pleasure. If she had no money, she was a proletarian, and sold herself for an existence. The book also supports the idea that socialism over capitalism as an economic and social structure. The book shows that the working class is lowest end of society, but if the workers can make a difference. If they pull together and fight the system they will win their freedom. When a Socialist was elected to office he voted with old party legislators for any measure that was likely to be of help to the working class, but he never forgot that these concessions, whatever they might be, were trifles compared with the great purposethe organizing of the working class for the revolution. These were some of the things that went during that time. It was a hard time for the immigrants but it turned out that these immigrants were the ones that made this great country America. Without them we wouldnt be at where at without them.