Friday, June 7, 2019
Marketing Mix Essay Example for Free
Marketing Mix EssayTyson Foods promotes some(prenominal) different types of food in the food chain industry. They are ranked 96 in the Fortune 500 in Americas largest corporations. Tysons produced poultry, beef, and pork, as well as providing the previous to several chain stores to use crossings. From McDonald nug bumps to the pipe sandwich, Tyson is one of the largest poultry processing plants in the country. Tyson also distributes bag in bag products to stores which include Sams and Wal-Mart stores around the world. Tyson is best known for the appetizers and furious wings. Tyson has become one of the biggest marketers of value added chicken, beef, pork, as well as distributors to retail grocers, food service distributors, and national fast food and restaurant chains. The comp both thrives to lot feed the hungry and also donates to the Ameri notify Red Cross. Other distributions include sending product overseas to Russia and Japan.From the United States to overseas, from g rocery stores to restaurants Tyson Foods has become a attracter of marketers in the food industry. They present done this by producing the mixture of products that customers enjoy and love to eat. Tyson has a marketing department that strives to be the leading provider in food service for the customers and consumers. The research and development department work hand-in-hand with the marketing department to achieve the leading market position for the products that are being produced today. Tyson brands have specific advertising that will attract the consumer in the market as well as on line through Check Point LLC. Tyson taint name can been seen on websites such as Facebook, Twitter, and in general just by surfing the internet.Product coupons can be found in newspaper, online, and grocery stores. All advertising is done within the guidelines of the Federal Trade Commissions. Tyson received the Mosaic and Diversity Achievement Award for multicultural advertising. Powered By Tyson t elevision commercials help Tyson achieve the award by reaching out the multicultural groups in todays competitive environment. The commercials also helped get the countersignature out in a humorous way to give insight and show how Tyson protein adds strength and energy to routine life. The marketing department specifically concentrates on things that focus towards consumer targets such as fast and easy or counterbalance pre-cooked. A major key point is to provide some relief to everyday consumer problems such as less prep time for meals or as easy as popping it into the oven. Marketing paper advertisements are primarily for adults who deck out the meals for their selves or for the family.Television advertisement is done solely without violence, prejudice, sex, and profanity. All marketing advertisement whether printed or aired on television does not disparage any religion, ethnic, or political group. As an ongoing basis, Tyson thrives to identifying the distinctive markets and b usiness opportunities best for the company. Tyson is committed to finding the everyday solution for customers and the consumers through research and by organise a mix of activities on both rational and emotional levels. Tyson products are advertised through television commercial, radio stations, and newspapers. The way to attract the consumers to actually defile the product is by distributing coupons and in-store ads. Other ways to distribute coupons is in magazine inserts, on the internet, as well as the official Tyson web-site.When a customer is obtain in a local grocery store that is advertising Tyson products as a buy one get one free campaign, the consumer is more disposed(p) to buy the products. A working class family that is always on the go will likely try a Tyson product which is easy to prepare on with being affordable. Products such as Tyson Chicken Breast Tenderloins can be found in the frozen section in many grocery stores. This product is all natural, and is pre-co oked for convenience. It is always better to try a product when it on sale but Tyson Tenderloins is around four to five dollars for an average box of 5 breaded tenderloins. Tyson has a good marketing mix by publishing coupons which boosts sales of products and aid in the introduction of new products.The Tyson marketing team is promoting product several different ways to boosts products such as the Grill Ready or Anytizers. Along with promoting the products, people can go on-line to the official web-site and get recipes, enter into sweepstakes, or watch video commercials. Tyson will also promote the new products available on the website along with cooking tips of the month and options to ask mind and get answers from the experts. Some examples of promotions that Tyson has offered, give people chances to win prizes such as Home Entertainment Systems and maybe even a Ford Explorer. The promotional deals Tyson offers can be seen on the official web-sites, surfing the web, and even on FB and Twitter.Previous promotional deals have reached as far as sponsoring Nascar events and the Olympics to the Americas petty(prenominal) Miss Pageant. Sponsoring events to promote Tyson products is reaching out to beyond the common household. This type of strategy goes to show consumers how being Powered by Tyson works in the saving and is how the campaign is moving forward to proudly Power the World. The Marketing mix of Tyson has grown over the years to become one of the largest industries in the world. denary productions of products include chicken, beef, and pork.From fresh to frozen, refrigerated to meal kits, Tyson has managed reach out to the consumers by advertising on the web, Facebook, and Twitter. Coupons are another way to get the customers to buy Tyson products even if they havent tried them yet. Tyson has gone above and beyond to spread the word on being Powered by Tyson by promoting public events as well as Feeding the Hungry when hurricane Sandy hit the east c oast. Tyson is a company that supports the customers and the consumers around the world and is committed to the New Years resolution of Eating Smart.ReferencesRetrieved on January 9, 2013 from http//www.tysonfoods.com/Sustainability/2010/Products/5_5.aspx Retrieved on January 9, 2013 from http//www.tysonfoods.com/Media-Room/News-Releases/2006/09/Tyson-Marketing-Campaign Retrieved on January 11, 2013 from http//www.tyson.com
Thursday, June 6, 2019
Aims and objectives Essay Example for Free
Aims and objectives EssayBased on these characteristics of project prudence, it can be gathered that an event is as well as a project. What distinguishes an event from other projects is that it has a rattling strong merchandising element because it involves many actors, from the provider of the product or service and the prospective clients. Events assembles people thereof there is a collective hotshot of objective. Because of this attendance, events therefore pee-pee a strong promotional element (Soares). When it comes to parallel exclude and clubs, it is substantial that these establishments market themselves effectively in order to maintain their businesses. These establishments rely on customer count as a source of profits especially as they sell products like food and drinks, and services such as leaping and other entertainment-establish gatherings. It is therefore important that these bars and clubs ensure they have a strong patronage and customer flow in order to assure that their businesses persevere competitive. In observing the bar and club scene, there is much competition especially in a city like London. In looking at resources for these events such as TimeOut, there is always a list of bars and clubs with their respective events.These events may include a theme night, a special lymph node DJ or performer, a concert, and other gimmicks. It can be also observed that these events are strongly driven by sponsorships such as partnerships with relevant products and services like alcoholic drinks, fashion labels, and other lifestyle related products and brands. In this regard, when it comes to the application of events management concept in bars and clubs, it is evident that these have had some successes. This therefore elicits close inspection as to how these concepts are applied and which concepts are successful.It should be noted that due to the strong marketing element in these initiatives, these bars and clubs are also subject to what is known a product life cycle a cycle in which a product or service may start to plateau and decline. Hence, this reflects as to why bars and clubs may have their time some bars and clubs that were famous a a couple of(prenominal) years ago may have already shut down or are losing customers because new concepts get introduced in the market. It can be also observed that authentic event themes also went through their peak and lost their lusters examples are the raves, the cream parties, and the bubble parties, among others.Hence, this shows that although generally, events management concepts work in the context of bars and clubs, they dont work all the time and are not necessarily sustainable. This thereby shows the strong association between a project and an event something that is unique that has inauguration and an end. This research therefore aims to explore the events management concept at greater depths by means of looking at the actual applications and the industry practi ces.As certain events tend to become old, the turnover of new events concepts need to be examined, especially in a market with changing preferences and values. In addition to the aspect of events concepts, the management aspect is also examined by this paper. This is especially important as the market is volatile, and the entertainment and leisure sectors tend to get easily affected by economical and market challenges. This paper examines how events actually take place and how certain strategies may need to be formulated in order to respond to challenges in resources.This therefore bring up the issues on cost management and how bars and clubs intend to profit from their events. This may then bring up certain events management concepts and applications from other event genres as applied in affairs that take place in bars and clubs. The events management industry in the UK is a million-pound industry considering the turning of events held in the country, from conferences to major co ncerts. The industry also involves many sectors including those from the hospitality, entertainment and leisure services.This research therefore localises an exploration of events management in a specific context, and identifies the important factors that can affect the relevant businesses and establishments in this sector. In order to have a substantial insight on events management concepts in the context of bars and clubs establishments, this research therefore aims to achieve and implement the following To develop a framework of evaluation on the applicability of events management concepts as integral elements to the marketing success of bars and clubs. To establish how events management applications are integral to the success of the bars and clubs sectors. To create a workable research framework as based on the assessment of actual movements and developments in the dynamics of bar and club business in the city, especially as to how the application of events management concept s make a difference to the business of the bars and clubs. This includes both primary and secondary research. To identify the factors leading to entertainment establishment success in the context of the marketing mix, with an furiousness on the promotional dimension.Based on the sourced literature, it appears that there are a few studies with regards to events management, especially as to how these affects bars and clubs. Because of the close nature of events with projects, and due to the plump of events as marketing tools especially in this specific context of the study, much of the reviewed literature touches on the marketing aspect, the project and event management resources, and some literature touching on bars, clubs, nightlife and other entertainment establishments.
Wednesday, June 5, 2019
Impact of mass communications and mass media within modern culture
Impact of mass communications and mass media within modern cultureThe culture is very diverse. It is quite evident that due to the striking development of mass communications and mass media the modern culture impacts on many national cultures around the world. Every society is a legacy of the institutes. These institutes are kind of a collection of habits and customs.Without culture, the real freedom is impossible. Many researchers are certain that modern challenges require a resolute approach to the problems, and that chief problems await in the area of culture and their solution is in the development of culture.All nations that are cultured in a traditional sense have their septlore, their get cultural identity elaborated by many generations. Thor Hansen claimed Culture is something that evolves out of the simple, enduring elements of everyday life elements most truthfully expressed in the folk artistic creations and crafts of a nation.We make history but we are as well made by our history. Individuals and societies constantly move in history and use it as a reservoir of experience, allegiance and ideals that craft identities and outlooks. The patina of history ages the present. But more important when today is steeped in a vision of the past it becomes a performer to envision and shapes a trajectory into the future. History is never a dead letter, even if we fail to learn its lessons, or refuse anything except reliving its mistakes. (Sardar, 2002, p.11)Tradition, heritage, modernness all contested terms. But no less contested are the very words art and history, the one conduct away from, the other towards, a time-based judgement of the ethical outcomes of creative practice. But it is precisely when the terms are held in dialectical conflict that they function together to produce illuminations not just of the past, not just of the present, but of the processes of change in which we all humanity now alive must take our places. (Sardar, 2002, p.14) The aim of the present work is to gear up such phenomena as modernism, postmodernism and contemporary art as cultural reference points. In connection with this aim, the following tasks can be set to look at the history of these movements to relate the art movements on a lower floor concern with social developments.Cultural situation of the end of XIX freshman half of XX centuries developed under the sign of modernism. Fauvism, impressionism, cubism, futurism, abstractionism, Dadaism, surrealism are not nearly the full list of modernistic art movements.Modern (fr. Moderne means newest, modern, Art Nouveau, Jugendstil) European and American art expression of the end of XIX early XX centuries. Modernism is variously argued to be a period, panache, genre or combination of the above but it is first of all word, one that exists, alongside cognate words. Its stem, modern-, is a term that, from the latin modo, means current, and so has a far wider currency and range of essences tha n modernism. (Childs, 2008, p. 12-13)The new style spread all over Europe and first influenced architecture and interior decorationative art. Modern representatives used new technical and structural facilities, open-plans, unique architectural decor in order to create extraordinary, deeply individualized buildings. Plastic and fluent lines, floral patterns are typical for modern. Modern architecture,new architectural style that emerged in many Western countries in the decade after World War I. It was based on the rational use of modern materials, theprinciplesof functionalist planning, and the rejection of historical precedent and ornament. This style has been generally designated as modern, although the labels International style,Neue Sachlichkeit,and functionalism have also been used. (Answers.com)Speaking about modern in the broad sense the term avant-gardism may also be used. In other words the art movements mentioned above can be named either modernist or avant-garde ones. Avan t-Garde the term was first applied to artists in the nineteenth century to indicate those whose work seemed to be at the forefront of new developments in art as opposed to artists who hitched their artistic fortunes to Academic unison and as such its linguistic fortunes have paralleled Modernism (although theorists such as Peter Burger prefer to see the two as separate). Some critics have argued that with the dying of Modernism and the inception of Post Modernism, avant-gardes withal have disappeared.(Investigating Modern Art, 1996, p. 173)Considering the above mentioned material we can state that avant-gardism is connected with the retreat of culture from realism and solvent of art independence from reality. Creation of new and unique style and language in art.Let us go into particulars of art movements of modernism.Impressionists were against conventionalities of classicism, romanticism and academism, they insisted on the knockout of day-to-day life, simple democratic moti ves, strove for true-to-life honesty of picture, tried to catch the impression got from what an eye sees at the particular moment. The landscape is considered the most typical motive of impressionists. (Britt, 1990, p. 11)Cubism signified total rupture of connection with real image of the nature, which had been predominating in European painting since Renaissance. The aim of Picasso and Braque was to construct three-dimension form on the plane, its partitioning into geometric elements. Both painters were inclined to simple tangible forms, uncomplicated themes, what was especially typical of early cubism. (Britt, 1990, p. 159-161)Dadaists didnt develop their own original style. They lurched from one extreme to another, tried by any means (including provocative behavior) to shock self-complacent middlebrow. Cross-cutting, collage and ready-made (ordinary items presented as a work of art) were favorite Dadaism genres. Dadaism became popular very ready (especially in New York, where Marcel Duchamp was its leader), but the formed movement existed for a small period of time only. (Britt, 1990, p.203-210)It influenced much to other movements, in particular to surrealism (in its idolatry to absurd and fantastic), abstract expressionism and conceptual art. Freuds theory of the unconscious and his method of free associations as a way to pass from consciousness to the unconscious are the character of Surrealism. However, the forms of these ideas expression were quite different among surrealists. For instance, Dali drew his illogical paintings, resembling nightmares, with religious exactitude, likelihood enhancing impression of hallucination or delusion. Mark Ernst, in his turn, worked out his paintings nearly automatically, false off his mentality, preferring arbitrary characters, which often transferred into abstraction. Though Joan Miro is distinguished from other surrealistic painters by variety and cheerfulness of paintings. (Britt, 1990, p. 226-245)If we aggre gate all historic facts and translation of modernism in art, it is possible to assert that the feature of this movement is harmonious combination of very different things, and it constitutes its attractiveness and uniqueness. The age of modernism needed painters with habitual talents.Postmodernism literally means something after modernism, or the contemporary times. The genealogy of the term postmodernism dates back to 1917. It was first used by the German philosopher Rudolf Pannwitz in his work Crisis of European Culture. He was talking about a new person, called to overcome the decline. It was just a paraphrase of the Nietzsches idea of a superman. (Cahoone, 2003, p.2)If we disregard further uses of the term, the next stage, leading directly to modern disputes, was a literary password of the sixties in the USA. (Ward, 1997, p. 8-9)Initially, postmodernism denoted the crisis of avant-garde literature in it. However, later the term acquired a positive meaning denoting hopes to ov ercome the crisis, in particular, the gap between elite and mass culture. This term is used more and more often to characterize innovations in literature and art, and also transformations in the social and economic, technological and social and political sphere. (Ward, 1997, p. 4-7)Postmodernism receives the status of a notion in 80s first of all thanks to the works of Lyotard who spread the discussion of postmodernism to the sphere of philosophy. (Ward, 1997, p. 169-170)In the culture of postmodernism there is a trend called neo-expressionism. This is a trend in the art of certain artists in the USA and Europe, especially Germany, which appeared at the end of 1970s. The artists turned again to the expressive means of Expressionism, every time creating a very individual style, often charged with aggression and nervous twist. (Heartney, 2001, p. 13-18)In the postmodernism epoch there were such interesting terms as postmodernist feminism. From the mid 80s, the increasing number of f eminists who studied the implications of postmodernism for the benefit of feminism discussed the problem of their putting surface foundation and even described their own theories as postmodernist ones. According to Linda Nicholson, if feminism continues this movement towards a more historical, non-universal, non-essentialist theory, the one that acknowledges differences between women, then feminism will become postmodernism in its essence. However, this movement also means that feminism should reject universal statements concerning the gender, patriarchate and concerning women or a woman. For many feminists it means rejecting too much. (Heartney, 2001, p. 51-54)In the seventies, new trends appeared in the architecture. There is even an exact date July 15, 1972. On this day a block of new comfortable houses was blown up in the city of Saint Louis. (Introducing Postmodernism, 2004, p. 115)I think that postmodernism serves as assimilation of the experience of artistic avant-garde. Ho wever, unlike avant-garde, postmodernism fully erases the border between formerly sovereign spheres of spiritual culture and levels of consciousness between scientific and ordinary consciousness, high art and kitsch. The postmodernist attitude to culture appears as a result of violating the chastity of such a phenomenon as art. Postmodernism consciously moves away from creating original works to collage. And the strategy of postmodernism does not consist in assertion of destruction versus creation.
Tuesday, June 4, 2019
Revenue Recognition under US GAAP and IFRS
tax tax comprehension under US GAAP and IFRSInternational story Standards visiting card (IASB) and Financial Accounting Standards plank (FASB) are working together to allow for a single gross citation model that can be applied to a full pose of industries and action types. US GAAP topically has many industry-specific requirements that are not always consistent with each other.Keywords revenue enhancement light, IASB, FASB, contractsThe topic of the research is Revenue Recognition under US GAAP and IFRS. Revenue is the largest item in fiscal statements, and issues involving revenue recognition are among the most important and difficult that standard setters and accountants face. Revenuerecognition requirements in U.S. GAAP are different from those in IFRSs and both are numerateed in need of improvement. U.S. GAAP comprises broad revenue recognition concepts and legion(predicate) industry or transaction-specific requirements that can result in different ex computer pr ogrammeation for economically similar transactions. Although, IFRSs contain less guidance on revenue recognition, its deuce main standards IAS 18 Revenue and IAS 11 Construction Contracts can be difficult to understand and apply beyond simple transactions. Also, they lack guidance on important topics such as revenue recognition for multiple-element arrangements.Reporting inconsistencies in this accounting area arise because there are no comprehensive accounting standards covering revenue recognition. Several authoritative accounting pronouncements come addressed detailed, industry-specific revenue recognition issues which caused practitioners to use standards in situations for which they were not intended. As a result, in 2002, the FASB added revenue recognition to its project agenda.In accounting, revenue recognition refers to the point when one is able to record a sale in the financial statements. years ago, the sale was made and then an invoice was issued. Now, products are so ld with added function, TVs are being sold with long term warranties, mobile phone contracts sold with a free phone, tickets sold for concerts which will not occur for a number of months, and software sold with free upgrades.International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) (collectively, the board) are working together to provide a single revenue recognition model that can be applied to a wide range of industries and transaction types. U. S. GAAP currently has many industry-specific requirements that are not always consistent with each other. The boards intend to improve current revenue recognition guidance byEnhancing consistency and comparability.Simplify U. S. GAAP. Currently, there are more than 100 revenue recognition standards in U.S. GAAP. Many of these standards are industry-specific, and some provide conflicting guidance.Providing guidance lacking in IFRS. The two main IFRS revenue recognition standards are vague, inconsistent , and difficult to apply to complex transactions,IASB and FASB published a joint discussion paper, Preliminary Views on Revenue Recognition in Contracts with Customers, in December 2008 that proposed a single revenue recognition model built on the principle that an entity should recognize revenue when it satisfies its performance obligation in a contract by transferring goods and services to a customer. This principle is similar to many alert requirements. A contract is defined as an agreement between two or more parties that creates enforceable obligations, and may consist of either explicit or implicit arrangements. However, IASB and FASB think that clarifying the principle and applying it consistently to all contracts with customers will improve the comparability and understandability of revenue for users of financial statements. The Discussion Paper desire comments on the Boards preliminary views on a single asset and liability based revenue recognition model that they believ e will improve financial reporting under U. S. GAAP and IFRS by (Ernest Young, 2009)Providing clearer guidance on when an entity should recognize revenue.Reducing the number of standards which entities pay off to refer to in determination of revenue.Establishing principles that will result in entities reporting revenue more consistently for similar contracts regardless of the industry in which an entity operates.In September 2002, the IASB and FASB announced plans to achieve convergence in a document referred to as the Norwalk Agreement which called for detailed differences to be removed rapidly and then other differences gradually. In 2007, the Securities and Exchange Commission (SEC) accepted the plan to apply IFRS to the statements filed with the SEC in 2008. check to Mintz (2008), the SEC detailed a road map for the adoption of IFRS that would monitor progress until 2011, when the commission will consider requiring U. S. public companies to file their financial statements usi ng IFRS. The road map take ons a potential phased transition over three years, beginning with large accelerated filers in 2014 and then nonaccelerated filers starting in 2016.The research will be done using secondary data collection from Google, Google scholar, ProQuest, discussion papers, and other academia databases. According to Dohrer (2009), U.S. GAAP revenue literature is built on principles that are similar to those in IFRS. However, U.S.GAAP has industry industry-specific revenue recognition literature, such as that for the software industry, which is special under IFRS. U.S. also includes more detailed implementation guidance.The problem for this research is to find a single asset and liability based revenue recognition model to improve financial reporting within both U. S. GAAP and IFRS. The researcher will seek to answer the following research questions1. How does realizability affects the measurements of rights?How is performance obligations identify?When will a custom er control the asset?Recognition under U.S. GAAP specifies that revenue should not be recognized until the revenue is either realized or realizable, and earned. Preparers, users, and auditors of financial reports have struggles with issues surrounding the timing of revenue recognition. This has led to fraudulent entries. In 1999, a report by the Committee of Sponsoring Organizations (COSO) of the Treadway Commission report that more than one-half of financial reporting frauds studied from 1987 to 1997 involved overstating revenue. In response to the COSO report, the SEC issued SAB 101, Revenue Recognition in Financial Statements. This bulletin summarized applying revenue recognition principles to specific conditions (Stout and Baxendale, 2006).According to GAAP, revenue is realizable and earned when all of the following criteria are met.Persuasive evidence of an arrangement exists.Delivery has occurred or services have been rendered.The sellers price to the buyer is fixed or determ inable.It is reasonably assured that payment will be collected.According to RevenueRecognition.com (2006), regardless of the companys size, ownership structure, or what systems it has in place, having a written revenue policy is essential to accurate revenue reporting. The policy should govern how contracts are written, how orders are booked, define the revenue accounting workflow, as well as how journal entries are made as revenue is managed through the finance department.Revenue recognition in IFRS is contained primarily within two standardsInternational Accounting Standard (IAS) 18 Revenue, which applies to the sales of goods, rendering of services, and the use of company assets by others yielding interest, royalties and dividends. IAS 11 Construction Contracts, which prescribe the accounting word of revenues and cost associated with construction contracts.These standards are that revenue is recognized when it is probable that future economic benefits will flow to the entity and these benefits can be measured reliably. This occurs when the earnings military operation is substantially complete and is realized or realizable and earned. The Discussion Papers stated that the proposed model should not significantly change the accounting for many arrangements from the current practices under IFRS.Under IFRS, revenue is usually recognized when the risks and rewards associated with the goods or services have been transferred to the customer. Delivery is deemed to have occurred when the customer takes title to a good, indicating that the risks and rewards of ownership have passed to the customer.RevenueRecognition.com surveyed senior financial executives from 515 companies about the Discussion Paper. RevenueRecognition.com worked with staff members from the FASB and IASB revenue recognition project to create an internet survey based on the key questions raised(a) in the proposal. The survey was conducted in April 2009. More than 75% of respondents were senior fin ance executives including CFOs and Controllers. The key findings were that 54% of the respondents agreed or strongly agreed that a contract-based start out to revenue recognition would clarify the earnings process. And 66% said there would be little or no difference in the timing of their revenue recognition if delivery is defined as the transfer of control over good and services. Also, 70% agreed or strongly agreed that the Boards definition of a performance obligation as an accounting unit would help them identify components more consistently than existing practice.The history of difficult with revenue recognition in the corporate sector is full with instances of fraud. A COSO report, Fraudulent Financial Reporting 1987-1997 An Analysis of U. S. Public Companies reported that half of frauds involved overstated revenue. Online business-to-business transactions have led to questions about the validity of reported revenue. Past revenue recognition has involved fraudulently setting a side inventory not actually sold. Also, practices include written agreement for sales that are not signed by both parties because the seller would recognize revenue with only the verbal acknowledgment which is no longer permits. Auditors focus on revenue recognition overstatement in financial statements.Recommendations for improving revenue recognition are the followingThe person put down or auditing revenue should have a strong knowledge of U. S. GAAP for revenue recognition.The audit committee should be aware of issues and make appropriate inquires. solely relevant individuals should be knowledge about recent revenue recognition guidelines, including SAB 101 and EITF 99-17 and 99-19.In conclusion, International Accounting Standards Board (IASB) and Financial Accounting Standards Board (FASB) are working to provide a single revenue recognition model that will be applied to a wide range of industries and transaction types. Revenuerecognition requirements in U.S. GAAP are different from those in IFRSs and both are considered in need of improvement. Recognition under U.S. GAAP specifies that revenue should not be recognized until the revenue is either realized or realizable, and earned.Under IFRS, revenue is usually recognized when the risks and rewards associated with the goods or services have been transferred to the customer.
Monday, June 3, 2019
A Gender Neutral Law Of Rape Criminology Essay
A Gender Neutral Law Of Rape Criminology EssayIt is a lot taken for granted that women be naturally unequal to men, and the artificial e look of women is more in the books than in the mores of the community we tolerate in a macrocosm where men are taught consciously to be aggressive, and women are taught to be docile and submissive, thus seemingly convincing every woman of her docile status.1Some studies2 visualize the hard reality of the status of women in society as a negation of the constitutional promise of equality of status and opportunity. The concept of gender justice covers the right-hand(a) of women against victimisation, and accordingly, gender equality would be a pure lip-service with no tangible results unless women are protected against familiar violence and shame. Time and again, the Supreme Court of India has held that mere existence is not the exercise of the right to life, but that the right to life includes the right to live with gracious dignity.3Thus, s ays Justice Anand, when crimes are act against women, the same should be viewed in the context of violation of her right at a lower place Art.21 of the Constitution, and not merely as a crime in rem.4The debate presented herein considers the transformation of indulge honors from gender-specific to gender-neutral legislation. The author presents lists based in feminist legal theory and sociological jurisprudence to affirm that the law of enthrall in India5 necessitate to progress from its flowing position as a women-centric law, to a gender-neutral law, recognising manly victims of fumble. The claim is so simple if women have a right to live with dignity, so do manful members of the society, and just as rape affects and traumatises the fairer sex, so too, does rape traumatise and humiliate the stronger sex.The author presents three strains of arguments in favour of his position firstly, that manlys are friendlyised into recognising themselves as macho secondly, that gen der-neutral definitions of rape are not necessarily a backlash against the feminist school of thought and thirdly, that male rape victims often fall mark to the patriarchal social structure that is largely familiar in the contemporary world.1.2 Recognising Rape as a Gendered TermRape is a sub-species of sexual assault, normally involving sexual intercourse, which committed by one soulfulness or a large number of persons in a group against anformer(a), without that others consent. The act may be carried out by brute force, coercion, abuse of dominant position or with a person who is unable to give consent to sexual intercourse, including a person who is unconscious, incapacitated, intoxicated or below the legal age of consent.6It includes the forced penetration of the vulva or anus of a person, using a penis or any other body conk outs or an object.7In her seminal work Susan Br testifymiller writesSexual assault in our day and age is hardly restricted to forced genital copulatio n, nor is it an exclusively male-on- distaff offense.And while the penis may be the rapists favourite weapon.And as men may invade women throughtheir orifices, so too, do they invade men. Who is to say that sexual humiliation suffered through forced oral sex or rectal penetration is a lesser violation of the personal, snobbish inner space, a lesser injury to mind, spirit and whizz of self?Similarly, the gravity of the offence ought not to be bound by the victims gender. That the law must(prenominal) move in this direction seems clear.8The traditional definition of rape as the penile penetration of the vagina leads to a gendered perception of the offence,9whereas the reality provides a different picture. The consumption of rape law is to protect the sexual autonomy of individuals from the risk of non-consensual penetrative sex acts.10It is arbitrary for traditional rape laws to exclude male victims by altogether proscribing punishment for male-on-female rape11while it is admitte d, and in fact accurate, that women are more susceptible to rape, it is not true that men are completely secure against sexual assault, or immune to the trauma and humiliation suffered therefrom. Therefore, it is arbitrary to cite minority instances as a reason against gender-neutral rape laws, and in fact, one may argue, that it is against the thoroughgoing mandate of equality before law, and equal protection of law.12It is not unfounded then, to expand the definition of rape to male victims, for otherwise, the criminal law fails to achieve its human rights objective of equal legal protection, and subjects men to inhuman or degrading treatment.13Mere biological differences in such cases do not constitute perceivable differentia, and neither are these differentia inextricably linked with the objective of rape-laws, as has been stated previously.14The feminist belief that the recognition of male victimisation is not the goal of rape laws15is well answered by Joceylynne Scutt, who a rguesA principle of criminal law is, surely, that all persons should be protected equally from harm of same(p) degreetreating crimes of a like heinousnessis stronger thandistinguishing between penetration of the female body and of the male body, whatever the sex of the actor.161.3 Living in a Macho SocietyWhile feminists such as MacKinnon, Naffine and Novotny argue against gender-neutral definitions of rape, the necessity for such a definition cannot be ignored17quite obviously, the existing laws have left much room for improvement.18The idea of violence, specially of the sexual kind, is so tainted by stereotypes that the first thing it usually brings to mind is a male alone as perpetrator and a female victim.19The male is almost always viewed as the aggressor, and never as a victim blush in instantlys society.20Through the processes of socialising, women are taught that they are constantly under the risk of sexual attack, and that they therefore need legal protection from such attack.21This pattern of thought can legitimately be challenged by plain facts that consult the state of contemporary society today. Sexual violence against men is now a reality that cannot be ignored, as is the fact that it is indeed more prevalent than those against gender-neutral abuse definitions would like to admit.22This fact in itself changes the flow of the anti-gender neutrality debate that was until now heavily influenced by the notion that gender neutrality in delimit abuse and rape are unnecessary.Hundreds of cases of male prisoners organism subjected to sexual misconduct including rape have been reported by the Bureau of Justice Statistics of the United States of America.23This, in spite of the fact that most prisons have an unwritten and unspoken Code of Silence24that quietly but effectively discourages victims from reporting abuse to officials or administration.What is even more disquieting is that juvenile institutions are a huge part of this number. While rape it self is unimaginably horrific, the magnitude of damage that can be caused in the case of minors is alarmingly huge, and affects various areas of a persons life. The common assumption that sexual abuse of males is less harmful than that of females has dangerous implications for male victims.25It impedes their ability to live normally, and can lead to problems with intimacy, the ability to cope, and confusion regarding sexual orientation, and more dangerously, the likeliness to inflict self-harm, indulge in substance abuse and greatly reduce their quality of life.26One man who had suffered the trauma of statutory rape as a child statesI started drinking and taking drugs when I was 12.No one would bank me about all of the physical and sexual abuse, so when I took drugs and alcohol, I didnt even have to believe it myself. It made it easier to deal withI buried the sexual abuse with pot liquor and drugs.27Thus, it can be seen that it is absolute erroneous judgment that gender-neutral d efinitions of abuse and rape are considered unnecessary, and the kind of socialisation that looks at victimisation as something women-centric is in no way beneficial to anyone at all. That social and gender roles are labelled and stereotyped is extremely detrimental to the realism and practicality that we need, as we analyse rape today to ensure that justice can be administered in the true sense of the word, whenever and wherever necessary. No system of domination is absolute, and in these terms, rape cannot be seen as the phenomenon of victimising female members of society.28What is in fact singular is that the feminist legal theorists are themselves divided among themselves on the notions of formal equality and rape-law.29The tunnel-vision view of such selective socialisation is, as Talcott Parsons has stated, one that dictates the definition of gender-normative and gender-deviant behaviour. This is especially relevant, progressively more so in todays society where the trauma of m ale rape is exacerbate by the victims sense of societal emasculation30and an assumed fear of disbelief.31That this happens should, in itself by all logical thought be the biggest catalyst that will enable gender-neutral definitions of rape to require the most relevant and significant. What is clear is that while traditional beliefs of rape continue to exist, the law has to consider rape beyond the traditional paradigms.321.4 Gender-Neutral Definitions not a rebound against FeminismFeminists have taken issue with the recognition of male rape, and criticise the same as a backlash against feminism33according to Jeanne Gregory and Sue Lees however, male rape highlights the dominant hegemonic heterosexuality that prevails in contemporary society.34Feminists have expressed outrage at the rape-law reforms in the United Kingdom leading to the promulgation of the venomous Justice and Public Order Act of 1994, recognising that men too, can be victims of rape.35The invigorated statutory d efinition of rape under the Sexual Offences (Scotland) Act of 2009 allows for male victims of anal rape to be legally recognised as such.36It is further submitted that gender-neutral definitions of rape merely recognise male members of society as victims of rape committed upon them by both male and female perpetrators.37Herein, gender neutrality may be stated as simply recognising that males may fall victim to rape, and in no way does it undermine the substantive equality of women.38In essence, amendment to rape laws does not change the position of the original female victims,39but kinda, adds a new category of legitimate victims.It is no doubt undeniable that majority of the instances of rape are male-on-female rape however, incidences of rape being committed by female perpetrators cannot be ignored, even if (in Canada) they form a paltry 3% of the total number of offenders (in 2007).40It is also rather easy to brush off males sexual responses in trusted states of severe emotion as voluntary, whereas in reality studies have shown that males are susceptible to involuntary erections41the belief that it is impossible for males to respond sexually when subjected to molestation by women has been contradicted.42While the importance of labelling the experiences of female rape victims is well documented, the feeling of isolation is a mutually common experience for both sexes.43Social attitudes towards male victims of rape include homophobia and further sexual assault.44The social failure in most jurisdictions to recognise female-on-male and male-on-male rape as social realities no matter how minor the instances are to classify them as freak occurrences45 gos directly to the failure of the law to empathise with male victims46social recognition of such a reality may contribute to the legal assistance of victims in seeking redress.47An author suggests, for example, failure to recognise rape as those cases in which a woman forces a man to come home her vaginally, or ally or anally suggests that there is something specific about being non-consensually penetrated that is more fundamentally damaging, traumatic or violating than being compelled to penetrate.48While it is nave to assume, in this manner, that the elements constituting rape, including consent, would be the same for both male and female victims, it is not wrong to construct identical legal remedies49this does not also mean to say that individual victims experiences are the same, although to a large extent, they may be said to be similar.50It is therefore, time to take male-rape out of the closet51and deal with it in courts.521.5 Male Rape Victims as Victims of a Patriarchal Set-upWhat is in fact true and not wholly inaccurate, is that the feminist claim of male domination is prevalent in both social as well as legal structures53 this may in fact be the very reason males are prevented from coming forth as rape victims. The dominance strain of thought in feminism calls to attention the m ale norm in law and society is universal and unchallenged54it may in fact be this same legal and social male norm that prevents the legal framework from understanding the trauma and humiliation suffered by victims of unconventional rape.The argument of radical feminists for dramatic social transformation and redress of the power imbalance55may well be used in favour of gender-neutral rape laws. What may in fact be an accurate representation of the present scenario is that the conventional notions of patriarchy and male dominance in social structures have a of import negative effect on male-rape trauma if the need of the hour is to recognise male-rape as a reality, then the radical social transformation that feminists favour is indeed necessary gender-neutral rape laws can mellow the power relations that dominate cultures and societies today, and therefore the feminist claim of a backlash effect56against them is negated by their own arguments. In other words, what the law must aim t o do is to curb the negative portrayal of male power and positive portrayal of females as victims of male dominance,57and recognise males as victims of their own social set-up.The essential social relations, as recognised by MacKinnon, between men and women is that of domination and submission, and this is the reason for the ignorance of male victimisation58the so-called gendered power-relations that govern male-female relationships often govern male-male, and in certain instances, female-male relationships as well the author suggest that the patriarchal social structure, system and set-up itself has led to the aggravated victimisation of male rape victims. In essence, society has silently tolerated aggression against men, while rather overtly tolerating aggression by men59it is a part of the code of manhood to be emotionally stoic.60By positing gender-neutral rape laws, the legal system in essence recognises rape as a crime of violence, rather than a crime of sex.611.6 ConclusionAs an author states, Over the past century and a half the gendered essence of statutory rape has become deeply imbed in the purpose of the statute.62While it is not denied that traditionally, rape forms a part of the repertoire of strategies of control63of women by men, incidents have come to light in the modern past64where men have been subjected to the same trauma and humiliation that is suffered by women female perpetrators and male victims do exist.65The broader point is that, no category of identity, gender being merely one of the many examples, withstands the test of time66the law is dynamic, and must change with changes in social trends.Sexual aggression leading to rape has slowly been recognised in many jurisdictions as behaviour carried out with the aim of making another person to engage in sexual activity condescension his or her willingness to do so67gradually, the trend has emerged where a passive form of sexual aggression has been attributed to women.68Bearing in mind this debate, many common law nations have largely made a move towards reforming the law of rape and inculcating aspects of gender-neutrality (by redefining consent, or otherwise), and recognising males as victims of rape by both women and other men.69The challenge presented is therefore, of giant proportions adequate protection needs to be afforded to both female and male victims of rape, and the gendered opinion of the offence needs to be transgressed in other words, India too needs to consider an amendment of rape laws under the Indian Penal Code, 1860,70and progress towards a gender-neutral paradigm.
Sunday, June 2, 2019
The Study of Existents in Sandpiper Essays -- Ahdaf Soueif Sandpiper I
The Study of Existents in SandpiperIn a short story like Sandpiper, where the booster rocket does little except drop dead around in her beach-ho drop in an uneventful afternoon, thinking her thoughts, readers must look for an attraction alternative to the plot. Indeed, the writer, Ahdaf Soueif, has chosen to offer to us an interesting array of existents, in place of the story line, as the main focus of this narrative. In the following essay, I shall discuss how existents--the collection of characters and setting--are used to invoke feelings of dispossession and displacement in the story Sandpiper, which are essential in raising the main issue of the story, which is the point of ones identity. Having agreed that the event itself, a summer afternoon spent at a beach-house, is rather inconsequential, we go on to deduce that the actions of our characters, since they do not contribute to the plot, are actually reflections of their personality. This is what French structuralist, Tzvetan Todorov proposed as a characteristic of psychological narratives, narratives which place their main focus on the development of their characters (Chatman 114). We can therefore, identify distinctive traits belonging to the characters by observing their actions.The characters in this narrative are fewer namely the protagonist, I her estranged husband (she refers to him as her lover) her daughter, Lucy and her husbands old nanny, Um Sabir. Since it is only the protagonist that appears to the highest degree often and to whom the readers interact directly, I shall focus most of my discussion based on her development . Our protagonist, I, can be further differentiated into the narrator, I-now and the character, I-then. I-now is the present figure that has ... ...his narrative is such that we follow the chain of thoughts of our protagonist I as she considers the repercussions of her broken marriage. Since we only interact directly with her, we become persuaded to take her point of vie w, thus her problem becomes our problem too. In its effective use of character, by focusing the essay on one specific character and endowing her with specific traits relevant to bring out the issues concerned and by setting up the story in an environment that can both draw responses from the protagonist as well as clearly portray her feelings to us, Sandpiper has successfully raised the question on ones identity. Works CitedSoueif, Ahdaf. Sandpiper. Sandpiper. London Bloomsbury, 1997 23 - 36.Chatman, Seymour. Existents. Story and Discourse Narrative Structure in Fiction and Film. Ithaca, N.Y. Cornell UP, 1978 107 - 145.
Saturday, June 1, 2019
Plantation and Race in the Caribbean Essay -- Caribbean History Racism
Plantation and Race in the Caribbean The incredible history of the Caribbean is indeed, one of the most(prenominal) rich, and at the same time troubling, of the novel World. Its incredibly heterogeneous population and its social racial base make it a very difficult place to, for instance, live and raise a family. plot some children may have a future because of their light complexion, the others are doomed to a life of poverty in the unforgiving culture and federation of the Caribbean. Three people have taken it upon themselves to portray the Caribbean in their own ways. The opinions of Sidney Mintz, Michelle Cliff and Antonio Benitez-Rojo are made clear in their works and are discussed infra in relation to two main issues race and the plantations.The Issue of RacePerhaps out of personal set out and perhaps out of direct experience with people of the Caribbean, Michelle Cliff makes, by far, the biggest deal out of the race issue and the role that it played (and still plays) in J amaica. Benitez-Rojo and Mintz certainly mention race as a factor in determining social status as well, but they do not base their expressions on this. Cliff dedicates both Abeng and her article to this issue. It seems to have touched her in a way that the other issues have not. Her works are far more personal than the other two, and this is certainly the most distinguishing characteristic between her and the others. Her accounts, though fictional, are much more gripping and interesting, because they involve so much more feeling and emotion. The others seem to be nil more than basic historical accounts of the Caribbean. It is impossible to look at her novel for more than a few moments and not pick up some style of passage about the tragedy of this issue.... ...ean is presented with, neither is able to portray what Cliff can. Simply reading about the dynamics of plantation and race does not flesh out it enough. Though it is certainly very important to understand these dynamics, and thus read the articles of Mintz and Benitez-Rojo, the study of these issues would be incomplete without Cliffs works on the subjects of the Caribbean.BibliographyBenitez-Rojo, Antonio. The iterate Island, Post-contemporary Interventions, Duke University Press, Durham and London, 1992.Cliff, Michelle. Abeng, Penguin Group, New York, 1984.Cliff, Michelle. If I Could Write This In Fire, I Would Write This In Fire, An Anthology of Literature From the Caribbean, The New Press, New York.Mintz, Sidney W. The Caribbean as a Socio-cultural Area, as seen in Peoples and Cultures of the Caribbean, Garden City, New Jersey, 1971.
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