American women Essay Example | Topics and Well Written Essays - 250 words

American women - Essay Example Women without a college degree were not considered for any form of employment and so any women who wanted a career of any description had no choice but to attain a college degree. It was at this time that women started to introduce themselves into banking and accountancy but women diplomats, barristers and judges were non existent. In the years following World War 11 the number of students wanting to attend college exploded with soldiers returning from war and children from the baby boomerçâ€" ´ era attaining school age. As a result, the number of educational facilities increased and co-education became prevalent.During the 1960s and 1970s , Due to Social And Legislative Changes, Several Institutions Of Higher Education That Had Been Previously All-Male Opened Their Doors To Women(Harwarth, Maline & DeBra, archived). The situation, of course, is vastly different now with all students, regardless of gender or racial status having the same opportunities in higher education. The prime example is that we now have an African American President. Woman, now, participate in previously male dominated occupations such as mathematics and computer and physical sciences. Studies of four year term female colleges have shown that,ä ¹Æ'hey Have Conferred Upon Women Equal or Larger Portions of Bachelor Degrees in Male Dominated Fields Than The Norm.(Harwart, Maline & DeBra, archived). Harwarth, Irene, Maline, Mindi. DeBra, Elizabeth.(archived information).åŸÅ"omens Colleges In The United States:History,Issues and ChallengesThe Womens College Coalition. Retrieved from

Leadership style of a successful international businessman

Leadership style of a successful international businessman INTRODUCTION This essay explores the leadership style of a successful international businessman, Howard Schultz, the Chief Executive Officer of Starbucks coffee-house company, arguably the worlds most successful coffee company. Fellner (2008) credited Schultz with having a highly successful year in 2003 à ¢Ã¢â€š ¬Ã‚ ¦ with a net sales of $4.1 billion (almost twice what it had earned in 2000 when it yielded $265 million (p.16). Schultz was ranked as the 354th richest person within the USA in 2006 with a net worth of over one billion dollars (Forbes.com, 2006). Schultz joined the Starbucks Company initially as an executive in the early 1980s before becoming chief executive officer in 1987 and was credited for developing the company into an internationally recognized brand and multi-national corporation (James, 2009). He took a step down from CEO to Chairman in 2000 and witnessed the company struggle through the economic down-turn before returning to the helm as CEO in 2008 and navigating the compa ny through an international expansionist strategy whilst reducing the number of physical companies in the domestic US market. The premise of relevant leadership theories and models will be used to analyze the topic of Schultzs leadership style. In particular, one will assess the type of skills that he has demonstrated in order to ascertain his style of leadership in terms of competencies and meta-competencies. This assignment will enable the reader to understand what makes a successful entrepreneur and global leader by providing a lens into their world-view. In conjunction with references to academic discourse, the components of this effective leader are illuminated through a personal bibliography within the following section. CRITICAL ANALYSIS: LEADERSHIP THEORIES AND SCHULTZS LEADERSHIP STYLE Burns (1978) introduced a theory on leadership that has had global implications for organizations. At the heart of Burns argument was a differentiation between two different types of leader: transformational and transactional. The latter often bases his approach on interactions and exchanges with those at lower organizational tiers in order to meet his desired strategic goals. In turn, his employees get what they require such as a salary, praise or promotion in exchange for what the leader values (such as effective performance levels). Conversely, a transformational leader seeks to redress employee/follower concerns and meet their desires whilst leading effectively and dealing with organizational issues at a higher contextual level. In this latter respect, followers are accorded respect and encouraged to develop as persons in their own right. They are also encouraged to participate at a collective level in order to ensure organizational objectives are met. Transformational Leaders te nd to adapt a selling style of leadership. The influence of this approach is captured in the following quote: [It] engenders high levels of motivation and commitment among followers/members. The emphasis is on generating a vision for the organisation and leaders abilities to appeal to the higher ideals and values of followers/members in order to achieve high performance, high commitment and high inclusion to an organisation or system (Rodgers et al; 2003: p.16). The emphasis shift from Transactional to Transformational leadership occurred in order to redress the hierarchical imbalance associated with Transactional theories by encouraging active participation and inclusion amongst followers. Discourse widely proffers that effective leadership development is an ambiguous and contested concept due in part to the variability of peoples leadership styles. Bryman (2007) argues that heroic and hierarchical forms of leadership that focus on a leaders competencies and behaviours have traditionally prevailed within business circles yet are increasingly unsuitable in the current and somewhat chaotic, global business environment (Collinson, Collinson, 2009: p.367). It is widely argued that modern leaders must eschew novel skill-sets, meta-competencies such as inter-personal skills and positive behaviours in order to increase organizational efficiencies and effectiveness (Kiel and Watson, 2009). Kutz discusses some of the tensions emanating from globali zation and free-market structures where a: Constant pressure to innovate, gives rise to continually changing contexts. In turn, these phenomena require executives and leaders to respond and adapt to quickly changing contexts (2008: p.18). Schultz recent advocated the use of mobile technology to enhance the efficiency and effectiveness of the company by accepting purchase payments through a mobile device. A Starbucks Card-Mobile iPhone application also enables use in a gift card capacity by presenting a technically secure QR bar code for baristas to scan in front of a high-tech 2D scanner during the payment process (Butcher, 2010). Participating customers now have the ability to reload their card balance via their mobile device using a major credit card. They also have the ability to check the status of their My Starbucks Reward status and to search for Starbuck stores in situ (ibid). From an historical perspective and before mobile technologies were piloted and implemented across New York Stores, Schultz had a vision to create 2000 physical stores by the year 2000. Some observers credit this vision with the driver behind Starbucks success. Schultz used his ability to translate this vision across the organizations management teams and supervisors who possessed micro level visions that directly sustained and supported his aims: His powerful communication skills define a leader who knows not only what he stands for, but also the values he promotes, and who knows how to make an emotional connection with his listeners (Bloomberg Businessweek, 2006: n.p). At a lower contextual level, management and supervisors directly supported their staff by providing them with the opportunity and resources to grow through various activities such as coaching, training, mentoring and educational opportunities. A shift towards a situated, networked and fluid leadership style based on n ovel forms of participation has been the consequence of Schultzs actions. Schultz stresses the importance of sharing both the success and the credit of entrepreneurship (Neff Citrin, 1999). Collinson Collinson cited research by Bolden et al. (2008, 2009) within the higher education establishments which identified strong evidence of distributed leadership. Conversely, and paradoxically, respondents (employees) also recognized the importance of powerful and inspiring leaders (2009: p.376). Schultz advocated the purchase of companies including Seattle Coffee Company in the UK and subsequently expanded their operations beyond the United States into Europe and South East Asia. By 2003 the number of stores rose to 6,000 and by 2010 approximately 16 thousand stores existed in over 50 countries (New York Times, 2010). The success of Starbucks has been attributed to Schultz collaborative style that contained powerful social essence, encouraged follower empowerment and which was seen as non-hierarchical and less-centralized compared to many other business models. Starbucks business strategy was driven by a man who exhibited effective leadership skills by empowering lower-tiered management and staff to participate in decision-making activities (associated with the 2000 vision) and by, for instance, providing universal healthcare for all employees. Starbucks uses 2 mission statements which are noted in the companys website: To inspire and nurture human spirit one person, one cu p, and one neighbourhood at a time and Starbucks is committed to a role of environmental leadership in all facets of our business (www.starbucks.com). James (2009) recently noted how the company still prides itself on its treatment of workers (baristas) who receive the same health benefits as all other tiers of the company: He gave baristas health care plus a share of the profit. When the AIDS epidemic was at its height, Starbucks paid for terminal illness care for employees for 29 months until the government took over (n.p). James also noted some of the current tensions facing Starbucks Corp and its CEO in particular. Schultz may have provided all employees with a 401(k) plan and stock options (including health benefits); however Starbucks Workers Union has restricted rights which limit its ability to defend staff against low-paid work and unsociable hours. James noted how Schultz stated: I was convinced that under my leadership, employees would come to realize that I would listen to their concernsà ¢Ã¢â€š ¬Ã‚ ¦If they had faith in me and my motives, they wouldnt need a union. On his return to the CEO fold in 2008, Schultz planned to dramatically reverse a decline in sales and achieve a turnaround in the companies financial performance at a time when the business world presumed that Starbucks had effectively lost its innovative edge. He advocated the closure of 300 US stores and cut hundreds of jobs yet aggressively opened hundreds of new stores beyond the US market (New York Times, 2010). Schultz took the decision to downsize in the US market and expand further globally with the support of his senior management team. This reflects Hughes, Ginnett, and Curphy (1999, p. 365), who found that: [members] solidify into an interdependent team of mutually supporting friends and colleagues (cited in Bentley et al; 2004). Tobak, (2009) questions whether Schultz had the vision at that time to acknowledge that Starbucks undertook such changes without foreseeing the problems that may ensue. He conveniently blamed the economic downturn  [1]  for much or Starbucks p roblems when in fact significant problems occurred approximately 18 months before the economy: à ¢Ã¢â€š ¬Ã‚ ¦took a nose dive. From January 2007 to August 2008, its share price was off 60 percent while the Nasdaq index was essentially flat. This is not about the economy, and Schultz knows it (n.p). Schultz stated in a recent July/August 2010 Harvard Business Review article: The past two years have been transformational for the company and, candidly, for me personally. When I returned, in January 2008, things were actually worse than Id thought. The decisions we had to make were very difficult, but first there had to be a time when we stood up in front of the entire company as leaders and made almost a confession-that the leadership had failed the 180,000 Starbucks people and their families. And even though I wasnt the CEO, I had been around as chairman; I should have known more. I am responsible. We had to admit to ourselves and to the people of this company that we owned the mistakes that were made. Once we did, it was a powerful turning point. Its like when you have a secret and get it out: The burden is off your shoulders. Cited in Petty (2010: n.p) In early 2009, the company bounced back and has seen more store traffic and renewed earnings growth with Starbucks shares raising to $24 a share. By spring 2010, the company: à ¢Ã¢â€š ¬Ã‚ ¦announced its first dividend to be paid in cash to investors. In April, the company said its profit rose more than eightfold in the second quarter, as more customers visited its stores and spent more (ibid: n.p). Kiel Watson (2009) suggest that most organizational issues encompass human rather than technical challenges and suggest: While no academic study has been conducted on this topic [affective leadership and emotional intelligence], we believe that [those] who are successful in developing the support of their communitiesare ones who expend considerable emotional labo[u]r (p.22). Schultz leadership style has been described in the following terms: They dont teach caring in business schools, and benevolence isnt usually discussed in corporate management seminars. But these values anchor Schultzs leadership philosophy as he seeks to build connections between people through demonstrations of heart and conscience. Starbucks baristas, for example, receive a Green Apron Book that exhorts them to be genuine and be considerate. And the company works hard to treat its coffee growers in Third World countries with dignity while purchasing their products at above-market prices (Meyers, 2005, p. 1) Lara Wyss, Starbucks director of global consumer public relations also noted how: The company is testing concept stores with various platforms that fit in with its Shared Planet pledge hat each new store built in 2010 will be Leadership in Energy and Environmental Design (LEED) certified (Zegler, 2010: p.62). Starbucks has recently introduced three concept stores in Seattle, Disneyland Paris and London. The former was recently redesigned in the light of its heritage concept theme and uses various recycled and revamped materials as part of its dà ©cor. Schultz illustrated examples of effective leadership by embracing a culture of open communication and by constructing active partnerships with his work-force. Schultz style of leadership would be at odds with a somewhat aggressive and negative management style that reflected an authoritarian and hierarchical leadership approach, such as that adopted by Michael OLeary from Ryanair. A Wall Street Journal (2009) article highlighted OLeary s abhorrence and total disregard of trade union power within the airline industry and how his drive for cost savings included the prospect of refusing free food for airline staff if the opportunity arose. Further criticism was directed at him for a perceived lack of moral leadership by refusing to provide wheel chair assistance for disabled passengers (Box Byus, 2005: p.68). Conversely: Starbucks was among the first companies to provide medical benefits to part-time employees. Today, however, Starbucks is spending more on healthcare than on coffee, and the workforce is nervous about shrinking benefits. Were not ever going to turn our backs on our partners [employees], says Schultz reassuringly. Then he faces reality. But we need relief. Where is the money going to come from? (US.news.com, 2005) In this respect, Schultz and OLeary are clearly different types of leaders with opposing leadership styles, yet both have similar beliefs in regards to trade union power. Fellners (2008) book viewed Schultz as the leader of a coffee chain with a proffered liberal consciousness and whose reputation was paradoxically categorized as a symbol of globalization and all that is immoral with free-market capitalism. She found paradoxes in the basis of employee friendly structures that espouse universal healthcare provision with anti trade-unionist practices; and between what she perceived as community individuality and forms of cultural hegemony. Carroll, Levy Richmond (2008) discussed Alvesson and Sveningssons (2003abc) research findings which stipulated that numerous managers involved in leadership development may effectively articulate abstract ideals such as vision and inspiration. However, an inability to define or explain concrete actions undertaken in pursuit of such ideals was also d eemed prevalent (ibid). CONCLUDING NOTES This section will provide a conclusion to the assignment and discuss some of its limitations. It was noted within the main body of text how different leadership styles can influence employee motivation and job satisfaction. A clear comparison can be made between Schultz leadership style and that of a successful entrepreneur in another industry (Michael OLearys Ryanair airline company). It was also discussed above how various leadership styles impact upon employee motivation and job satisfaction. Nelson and Quick (2006) attributed Schultzs leadership to a transformational style because his caring and generous nature reflects transformational leadership qualities. In some respects, it is clear that Schultz shows concern for the whole Starbucks organization and exhibits openness and debate amongst its employees and management rather than pursuing activities out of his own selfish interests. Spillane proposes that: à ¢Ã¢â€š ¬Ã‚ ¦ from a distributed perspective, leadership practice takes shape in the interactions of people and their situation, rather than from the actions of an individual leader (2004: p.3). In realist terms, Fellner (2008) illuminated the chaotic social and business blend that Schultz embraces which seeks to maximize corporate profit by targeting new markets (foreign markets, mobile technology markets) whilst exhibiting sufficient social justice tendencies. It is this paradox that has led Schultz and his team to constantly align itself with one set of principles whilst seeking solace in another set of principles that are arguably at opposing sides of the spectrum. Collinson Collinson (2009) noted how Cameron et al. (2006) viewed effective leaders as: à ¢Ã¢â€š ¬Ã‚ ¦simultaneously paradoxical, integrating factors usually seen as competing, contradictory and even incompatible (ibid: 377). Schultz seems to have used high degrees of emotional intelligence by seeking alliances and partnerships within the Starbucks organization, rather than thrive on adversity and seek economic benefit from unethical channels. As noted above, OLearys approach to staff meals and customer wheel chairs highlight his domineering and hierarchical leadership approach whilst Schultz willingness to support employees suffering from HIV shows aspects of social justice in his personality traits. Schultz embraced change and development in a chaotic, competitive and complicated external environment. He seemed to display a significant amount of vision and emotional intelligence in order to transform the status quo into a global brand in over 50 countries. Overall, the literature suggests that modern leaders must provide effective leadership skills that compliment and encompass traditional management skills. These are increasingly linked to emotional intelligence, empowerment, empowerment, reflection, the ability to take risk without apprehension and the need to reflect upon the ethical and moral consideration of others. Schultz openness for social and ethical practices in pursuit of Starbucks business objectives has been applauded by many observers. Much of Schultz skills included trust building, negotiating with opponents and encouraging mutual co-operation. Therefore, one must possess a combination of hard, technical and softer, intuitive leadership skills in order to solidify their role as an effective leader in all situations. They must also be charismatic and inspirational yet calculated risk takers in order to navigate their respective organizations through the chaos and complexity (for instance, see Wheeler et al., 2007 in Coll inson Collinson, 2009)

The Little Foxes by Lillian Hellman :: The Little Foxes

Lillian Hellman’s The Little Foxes shows a large amount of feminism throughout the play. Lillian intertwines economical independent with feminism several times. Regina Hubbard is constantly the main character involved with the economical independence and feminism. Birdy and Alexandra Hubbard are portrayed for their ability to rise above the oppression that surrounds them during most of the play. Hellman’s portrayal of Regina shows her as the wickedest character. This serves as a foundation to the message that when women are powerless they will do anything to over come it (Friedman 81). Regina shows her true nature towards the end of the play. Regina was forced to stay with Horace after she married him because she had none of her own financial backing. Since Hellman had equated money with independence Regina has no choice but to stay with Horace until she gains her own money and in turn her independence. Her strife for independence highlights her feminist nature. She is willing to endure unhappiness for as long as it takes to be independent (Friedman 82). Regina appears cold and conniving. While her husband lays dying in the house, she tells her bothers and Leo that she can put them in jail for what they have done all while keeping it unknown that she does not really know what happened. Her calm and calculating demeanor as she negotiates shows her as a very focused per son. Even though her husband lies dying she only appears to care about her money and how she can manipulate her brothers to her advantage (Galens 166). Regina says that she marries Horace solely for his money and status. She stats that she hates him and cannot wait until he dies. This outburst that shows Regina’s true feelings allows the reader to see her as a feminist in a way. She was so determined to get what she wanted that she bounded herself in a situation that she abhors for years just for a chance to achieve her goal (Galens 156). At the end of the play Alexandra ask her mother is she afraid (225). This line parallels the one in Who’s Afraid of Virginia Wolf. This gives the idea that Regina only terrorized others as a coping mechanism to get over her own fears. Regina’s ability to overcome her fears shows her feminist side despite the immoral methods she chose (lord 146). Regina’s daughter Alexandra has had her decisions made for her by her mother in the early parts of the play.

Contract Law Assignment Essay

From looking at the facts laid out by Grab regarding the purchase of a sandwich shop, it seems that the most likely action is that of misrepresentation. A misrepresentation is defined at common law as â€Å"a statement of fact made by one party to the other party, which is false. While not necessarily forming a term of the contract, is yet one of the main reasons which induces the one party to enter into the contract† and is supported by the Misrepresentation Act 1967. From the facts of the case according to Grab, it seems that he is unhappy about the purchase of the shop. There are two issues present here concerning misrepresentation. Firstly, he ‘specifically inquires’ to Dino whether Porthampton Institute (who are the shops main customers), if it was going to re-locate out of town, which was said to be rumoured. Grab refers to the statement made by Dino explaining that he had asked a neighbour, who is a senior planning official with the City Council, and assured Grab that â€Å"no move is planned†. Once buying the shop the institute moved out of town, causing the income of the shop to be substantially reduced. The second issue concerning misrepresentation is that of the business turnover for the previous three years. Dino explained to Grab that the shop was receiving ‘up to ,000 per year’. But after purchasing the shop Grab asked his accountant to look over the figures and found that it had only reached ,000 in the last year and was below ,000 for the previous two years. However for Grab to have an action for misrepresentation, he must first prove that Dino’s statements were those of fact and were false. It is necessary to discover whether the statements are a misrepresentation in the legal sense. A false statement of opinion is not a misrepresentation of fact -Bisset v Wilkinson. However, where the person giving the statement was in the position to know the true facts and it can be proved that he couldn’t reasonably have held such a view as a result, his opinion will be treated as a statement of fact. This would apply to the statement made by Dino about Porthampton institute not moving. Grab trusted Dino’s reassurance about ‘no move being planned’, because he had asked a person who looked like they were in the position to know the answer i.e. Dino’s neighbour, a senior planning official for the City Council. In this case to the general person, it would seem that Dino’s statement about the sandwich business having a turnover of up to ,000 per year for the previous three years is a statement of opinion due to the language used. Dino states up to ,000, meaning it may come across as a statement of fact because Grab sees Dino as a person who has owned the business and run it for the last ten years, suggesting that he had some skill or knowledge of the subject matter of his statement. The case of Smith v Land and House Property Corp is an example of how the courts could view Grabs case. In this case a statement that the tenant of the house concerned was a â€Å"very reliable person† which was considered to be a statement of fact rather than a statement of opinion as â€Å"†¦..the opinion was being made by somebody who had the knowledge to make such a statement†, so in my opinion the courts could view Dino’s statement as a statement of fact in this context, as h e had the â€Å"knowledge† to make such a statement due to his position as the owner of the sandwich business. If the courts were going to look deeper into Grab’s case they could look at another issue concerning ‘silence’. Generally silence is not a misrepresentation. The effect of the maxim caveat emptor is that the other party has no duty to disclose problems voluntarily. Thus if one party is labouring under a misapprehension there is no duty on the other party to correct it: Smith v Hughes . However there is an exception to that rule which may help Grab. Half truths – the representor must not misleadingly tell only part of the truth, thus a statement that does not present the whole truth may be regarded as a misrepresentation as in the case of Nottingham Brick & Tile Co. v Butler . We need to find out whether the statements made, induced Grab into signing the contract. The courts would look to four conditions laid down by a series of cases to decide whether the statement did induce the contract to be entered into by the representee. The first of these is defined by the cases of Smith v Chadwick and Museprime Properties Ltd v Adhill Properties Ltd where it was decided that the representation must be material to the subject matter of the contract. The second is that the representee must have relied on the misrepresentation. The misrepresentation has material value – the business profit margin. It can be seen adequateley important enough to influence Grab as a reasonable person. Once Grab has proved that both the statements made by Dino are actionable misrepresentation it is necessary for me to advise him of the type of misrepresentation which has occurred, which depends on the mind of the representor at the time he made the statements. The first type of misrepresentation is fraudulent misrepresentation at common law. I would advise Grab that this bears a very high standard of proof and is very difficult to prove, as he would need to prove that Dino was deliberately dishonest in making the statement. Another type of misrepresentation is that of negligent misstatement at common law. Here the claimant must prove that there was a special relationship between the parties and he must also prove all the elements of the tort of negligence. However, once again this is difficult to prove as the burden of proof is on the ‘wronged party’, and I would advise Grab that it would be difficult to prove that Dino knew that he would act on his representation. I would advise Grab that it would be better to attempt to repudiate the contract under the doctrine of ‘negligent misrepresentation’ under the Misrepresentation Act 1967, for the statement about the turnover of the business being not exactly true. This is because s2 (1) of the act changes the burden of proof, shifting it to Dino who must now prove that he had â€Å"†¦.reasonable grounds to believe †¦.and did believe the statement(s) to be true..† , if Dino cannot prove that he believed the statement to be true  than he will be ‘negligent’, meaning he will be liable for damages and or rescission of the contract (subject to certain bars of rescission). This burden can sometimes be difficult to discharge as shown in the case of Howard Marine & Dredging Co. v Ogden & Sons . I would advise Grab that the decision of the courts in the case of Howard Marine, if it was to be followed by the courts in his case, that it could be an important factor. In Howard Marine the courts said that for them to reasonably believe their statement was true they must take reasonable steps to verify this fact i.e. the manufacturer of the ship. If it is established that Dino did not have proper recordings of the business accounts, this could be a major factor in Grab’s case. Now that damages for negligent misrepresentation may be awarded the question arises whether the representees own negligence, which has contributed to his decision to enter the contract operates to reduce proportionality to the liability of the representor. The courts may take this into account with Grab that contributory negligence is present here, because Dino offered him the chance to look over the business turnover accounts before putting in an offer to purchase. As in the case of Gran Gelato Ltd v Richcliff (group) Ltd , Sir Donald Nicholls V-C decided not to make any reduction in the damages awarded, on the ground that the defendants intended that the plaintiffs should act in reliance on the misrepresentation, so they cannot complain when liability is imposed precisely because the plaintiffs did act in the way the defendants intended . Innocent Misrepresentation is another form of misrepresentation. It must be regarded as a false statement, which was made neither fraudulently nor negligently. In fact, as a result of the wording of s.2 (1) of the Misrepresentation Act 1967, the representee must not only have believed the statement, but must be able to prove that he had reasonable grounds for believing it. The victim of an innocent misrepresentation is entitled to rescission of the contract, and to an indemnity intended to help restore the parties to the position before the contract was made. There is no right to damages for innocent misrepresentation, but the court has a discretion to award damages in lieu of rescission provided the right to rescission has not  been lost – as set out in s.2 (2) of the Misrepresentation Act 1967. It is clear with Grab’s case that Dino made a false statement innocently, which can be believed to be correct because he asked a senior planning official who was a neighbour of Dino. Even though the information was not completely right, it still looks reasonable enough to believe such a statement. Overall, my advice to Grab is if he prosecutes Dino with innocent misrepresentation for the move of the Institute and negligent misrepresentation regarding the turnover of the business, the courts would look into giving Grab the right to rescission, putting him in the position before the contract was first made and also they would calculate the loss of earnings for the ten months that he was in ownership of the sandwich shop and award him with compensation. It is not definite that the courts will uphold both negligent and innocent misrepresentation but the contract between Dino and Grab will definitely become voidable as opposed to becoming void. Meaning that he will receive either rescission or damages, but that would be for the courts to decide. Overall Grab has a strong case against Dino.

Principles of marketing Essay

Explain the various elements of the marketing process. Marketing is the group to everyone is exposed to the marketing daily even when they do not know it and billboards enclosed the nation. These parts explain that an opening into the world market and different aspects and you will pay attention about marketing mix. In future the customers are recognized and place between the cross chains with marketing research and target market and to achieve a particular message to particular customer and also one should have common with direct market. The internet marketing is one of the additional recent trends that many organizations. The solution for a successful marketing effort is maintaining a level of customer liking while at the same time creating a profit for association. The marketing is a concept that it is developing the new marketing. They are also known as four â€Å"P’s†. The important for an association to have a good understanding and every element is main developing a marketing plan. In the marketing mix there are four elements that build up the marketing process. They are: Figure: 1 Price: There are several ways to price a product and have a look at a number of them try to recognize the best strategy in various situations. Such high prices are charge for comfort as cunard cruises, hotel rooms and concorde flights. Figure: 2 Pricing Strategies Matrix The price is charged for products and services and also was located at the artificially low in order to increase market share is known as â€Å"penetration pricing†. The â€Å"economy pricing† is no additions of the low price and cost of marketing and create are reserved at a minimum. This is a charge of a high price for the reason that has a substantial competitive advantage is skimming of price. These are the four main pricing strategies premium, penetration, skimming and economy pricing. Place: The way of distribution comprises a set of institutions which perform all the actions utilised to move a manufactured goods and its title from production to consumption. The element of â€Å"Neil H.Borden’s† marketing mix is known as place. It is the mechanism through which goods and services are moved from the service provider to user or consumer. Product: The product is simply the real physical entity that may be buying and selling. The life cycle is based upon  the biological life cycle and the creation of long period as adult the plant begins to shrink. Promotion: These is one of the four process is promotion and these includes all of tools available to market for marketing communication with Neil H.Borden’s marketing mix and its marketing communications has its own promotions mix is known as promotion. In the easyjet the marketing process it is one of the best successful low cost airlines in the Europe and with achievement of the low cost subsidiary of british airways in 2002 it has became a biggest low cost airline in Europe and it is go beyond rival ryanair to the top position. The case outlines the origin of these easyjet and the major events that occurred in the airline past from its foundation in 1995 and the issues of the business representation and functioning strategies adopted by doing well low cost airli ne and overcome to ready for action and ecological factors. 1(b). Evaluate the benefits and costs of a marketing orientation for the case organisation. The pressure to evaluate non critical costs is a constant in commercial life and the benefits of investing in the marketing among those who have seen the customers. A objective scorecard was often used to evaluate the largely presentation of the cost underestimation and benefit overestimation are major sources. The strategic management affects the entire association by providing direction. Sales management refers to the administration of the personal selling component of an organization’s marketing program. It includes the planning, performance, and control of sales programs, as well as recruiting, preparation, encouraging, and evaluating members of the sales force. The basic role of the sales manager is to develop and manage a selling program that in point of fact contributes to the achievement of the goals of the general organization. The term â€Å"sales manager† may be properly applied to more than a few members of an organization, including marketing executives, managers of field sales forces, district and division managers, and product line sales administrator. This text emphasizes the role of managers that keep an eye on a f ield sales force. 2(a). Describe macro and micro environmental factors which influence marketing decisions. To know the wide range of influence on organisation both the internal and external. There are some of the decisions that have to make relating to these influences in order to keep the association moving ahead in line with administration plans. In this  environment also need to study the impact these may contain on the marketing mix. To do this we need to examine influences that collision on the preparation process, such as: Marketing environment, both macro and micro competition social, cultural, environmental, economic issues. Marketing environment is prepared of all factors and forces that influencing on the marketing, thus these force can be in internal i.e. like departments and the external are like competitors, dealer, economic situation. To know them better, marketing personals separate them in two categories namely macro environment and micro-environment. Let’s have a look at some of the important factors involved in marketing environment. An internal influence is an influence with the intention comes from contained by the industry and can affect the business in a variety of ways. Internal influences can be aspect of the working situation such as a good member of staff helping to do well and improve and member of staff coming up with a new marketing idea.In making decisions, capitalist need to be as fully aware as possible of the fundamental economic location, both in conditions of general economic state of affairs, and in terms of the information of the particular scheme. In order to remain money making, business must be aware of the situation in the particular market in which they operate. They supposed to be fully aware of the costs they are currently incurred, as well as the present and upcoming prices they wait for to be able to charge. A large amount of this information should be presented if records are kept of the past transactions in which the business engage. To be sure it is easier said than done to see how decisions can be made effectively unless records of this sort are kept. Business decision making usually involve choices between option courses of action. These option courses of action are often subject to limit of various types. Alternatives are then estimated, and the decision made. It is usual to then screen or check the definite decision to see whether in fact the results were in line with what was predictable. If not, questions need to be asked. Monitoring can provide useful just around the corner into what went wrong and how to rectify it. Business decisions can cover a large amount of different things. Possible decisions might include: how much of a product to sell how much to charge for a product whether to take over another business whether to close down a business whether to invest in a particular piece of equipment choosing between alternative ways of producing something how much to spend on research and development plus a host of alternatives. External factors that may occur and influence these places on these analyses the external micro and macro environment based upon case study of easyjet and the basis for making planned management decisions using the assumption and proposal. Easyjet factors in macro and micro environment customer profiles are a host of explanation in the responsible for diversify the cover of its external influence that affect internal decisions and presentation in the easyjet. 2(b). Propose segmentation criteria to be used for products in different markets. Market segmentation is the process of classified key groups or segments within the common market that share specific characteristics and consumer way of life. Once the market is broken into segments, companies can develop publicity programs for each segment, focus publicity on one or two segments, new products to appeal to one or more of the segments. Companies often support this technique of market to the one size fits of all mass marketing approach, because it allows them to aim specific groups that might not be achieved by mass marketing agenda. To identify segments, marketers study consumer interests, taste, first choice, and socioeconomic characteristics in order to decide their outline of consumption and how they will react to different marketing approach. The most important information marketers seek consumers purchase particular products but not others. List of seller and straight marketing firms build up some of the key users of market segmentation, even though many other kinds of companies and association use this technique. Market segmentation also called micromarketing make things easier the marketing process, because it allows marketers to give attention to their publicity on groups of consumers who divide major characteristics. Marketers, as a result, can produce specific publicity geared towards specific segments; o therwise marketers have to create very general advertising and expect that it will appeal to a diverse audience. Market segmentation also can be more efficient than traditional marketing techniques such as product separation. For the reason that marketers focus their marketing on particular segments, they can look forward to better results from each segment than they could expect from these consumer groups if delighted as a whole. In these the different segmentation and aiming methods are used in these criteria of an organisations if the monopolist is capable to perfectly segment. Four key criterions are used to evaluate easyJet strategic marketing success. Strong Financial Performance. Shareholder value is ultimately driven by bottom line economic success, which at easyJet has been energy by capacity expansion, cost control and tapping in to highly price sensitive segments of the market. Express Sales growth between 1998 and 2003 revenues grew by a factor of twelve and profits grew by a factor of almost nine. Cash administration with the mindset of an aggressive start-up, easyJet has not paid a payment to date, prefer to retain profits to fund upcoming development. In 2003, the company had enough cash reserves to fund a complete year of operations. Exponential Market Share Growth. 2(c) Choose and explain targeting strategy for the product/service in the case organization. The target market is collection of customers that business has confined to reach the object of the marketing efforts and eventually its merchandise and also a well confined target market is first of aspect to their marketing strategy. A target market and marketing merge variables of product; promo tion and price are the two elements of marketing become one strategy. In a business classes on market strategy regularly ask over for the participants the questions like â€Å"who are the customers for u? Who will buy your products?† and also it assumptions can lead to incorrect pricing and incorrect market strategy and at the end of the day business failure. The majority of small businesses are more successful and we can easily know that there is only a limited number of persons purchase their products. In this easyjet the past case study was taken from e-business and e-commerce management volume. Easyjet has report of target market was reduced in customers but the easyjet have problem with weather. Easyjet has low-cost airline for the people who travels daily. 2(d). Demonstrate how buyer behaviour affects marketing activities in different buying situations. Marketing activities are nothing but how you are going to handle the marketing mix price, product, place, promotion, evidence in order to market product effectively. The different activitie s involved in handling the above talk about comprise the marketing activities.  Consumer Markets and Consumer Buyer Behaviour Learning Goals Define the consumer market and construct a model of consumer buyer behaviour Name the four factors that influence buyer behaviour List and understand the types of buying decision behaviour and stages in the process Describe the adoption and diffusion process for new products Case Study Harley Davidson Building Success Understanding the customers’ emotions and motivation Determining the factors of loyalty. Translating this information to effective advertising Measuring Success Currently 22% of all United states bike sales. Demand above supply Sales doubled in the past 5 years with earnings tripled.Thus, the marketing management seeks to affect the level and nature of demand in companies such as easyjet and dyson achieved success by on the face of it breaking all marketing activities, such as â€Å"buy one and get one free† price than buyer activities starts with a consumer social position and lifestyle. 2(e). Propose new market positioning for a selected product/service. Products that are not the first by being the first to maintain a unique position in the mind the consumer, a firm in actual fact can cut through the noise level of other products. That is, the number one product has twice the market share of number two, which has twice the market share of number three. Ries and Trout argue that the success of a brand is not due to the high level of marketing acumen of the compan y itself, but rather, it is due to the fact that the company was first in the product category. They use the case of Xerox to make this point. Xerox was the first plain-paper copier and was able to sustain its leadership position. However, time after time the company failed in other product categories in which it was not first. For example, Miller Lite was not the first light beer, but it was the first to be positioned as a light beer, complete with a name to support that position. Similarly, Lowenbrau was the most popular German beer sold in America, but Beck’s Beer successfully carved a unique position using the advertising, Consumers rank brands in their minds. If a brand is not number one, then to be successful it somehow must relate itself to the number one brand. A campaign that pretends that the market leader does not exist is likely to fail. Avis tried unsuccessfully for years to win customers, pretending that the number one Hertz did not exist. Finally, it began using the line. 3(a). Explain how products are developed to sustain competitive advantage. This makes the product so it can be brought out into the market  in stages instead of all at once. The product can spin the first time you bring it out to the market. The next time it can not only rotate, but now it can turn over. Even though you have the means to make it do all these things first time you made the product. In this way your customers see it as always improving and getting better instead of getting bored with the product because it was all wrapped up in one big bang. This will also help keep the competitor guessing on what else is to come as a replacement for of buildin g a product. 3(b). Explain how distribution is arranged to provide customer convenience. Customer Satisfaction United Kingdom’s study of help to get and maintain the highest levels of service, ensuring total customer satisfaction and loyalty to company. consult you at every stage of the project, we develop a unique solution to your needs, and by linking our recommended customer satisfaction activities to business objective our in house interviewers are intellectual, experienced qualified who are expert at collecting worthless customer feedback. One of our key strengths, they serve as excellent. ambassadors on behalf of our clients. A common definition of customer satisfaction is that it is a measure of the extent to which a company’s products or services fulfil or exceed customer’s expectations. Customers can become dissatisfied with a company’s products or services for a wide variety of reasons. 3(c). Explain how prices are set to reflect an organisation’s objectives and market conditions. The purpose of the present study is to explore the pricing methods that service companies adopt in order to set their prices, along with the service, organizational and environmental characteristics that influence these methods. Methodology To achieve the research objectives, data were collected through personal interviews in 170 companies operating in six different services sectors in Greece. 3(d). Illustrate how promotional activity is integrated to achieve marketing objectives. Establishing objectives and budgeting for the promotional program. Importance of objectives, specific objectives, rela tions of planning and decision making, measurement and evaluation, characteristics of objectives are: Specific Attainable Measurable Realistic Quantifiable and Marketing Objectives Normally stated in the firm’s marketing plan. Realized through the overall marketing plan. Experimental, such as sales, market share. To be able in a given period of time must be practical and achievable to be effective. 3(e). Analyse the additional elements of the extended marketing mix. The marketing mix is the combination of marketing activities that an association connected in as to best meet the needs of its targeted market. Habitually the marketing mix consisted of just 4 Ps. they are: Produces products that are of the highest quality and fit for the needs of different groups of consumers. Offers a range of cars at value for money prices, depending on the market segmented they are targeted at. Sells the cars through appropriate outlets such as dealerships and showrooms in prime locations, i.e. in the right places, and Supports the marketing of the products through appropriate promotional and advertising activity. The marketing mix thus consists of four main elements: 1. Product 2. Price 3. Place 4. Promotion. Getting the mix of these elements right enables the association to meet its marketing objectives and to satisfy the requirements of customers. In addition to the traditional four Ps it is now customary to add some more Ps to the mix to give us Seven Ps. The additional Ps have been added because today marketing is far more customer oriented than ever before, and because the service sector of the economy has come to dominate economic activity in this country. These 3 extra Ps are particularly relevant to this new extended service mix. The three extra Ps are: 1. Physical layout – in the days when manufacturing dominated the UK economy the physical layout of production units such as factories was not very important to the end consumer because they never went inside the factory. However, today consumers typically come into contact with products in retail  units – and they expect a high level of presentation in modern shops – e.g. record stores, clothes shops etc. Not only do they need to easily find their way around the store, but they also often expect a good standard or presentation. 2. Provision of customer service – customer service lies at the heart of modern service industries. Customers are likely to be loyal to organizations that serve them well – from the way in which a telephone query is handled, to direct face-to-face interactions. Although the ‘have a nice day’ approach is a bit corny, it is certainly better than a couldn’t care less approach to customer relations. Call centre staff and customer interfacing personnel are the front line troops of any organization and therefore need to be thoroughly familiar with good customer relation’s practice. 3. Processes – associated with customer service are a number of processes involved in making marketing effective in an organization e.g. processes for handling customer complaints, processes for identifying customer needs and requirements, processes for handling order etc The 7 Ps – price, product, place, promotion, physical presence, provision of service, and processes comprise the modern marketing mix that is particularly relevant in service industry, but is al so relevant to any form of business where meeting the needs of customers is given priority. 4(a). Plan marketing mixes for two different segments in consumer markets. But different customers have different needs, and it rarely is possible to make happy all. Many of the consumer market segmentation variables can be applied to it can also be used to help a manager implement his/her own media plan. On one or two narrow market segments and tailoring your marketing mix to strategic marketing chapter objectives prelude case poor little rich. Objectives and issues of marketing strategy and marketing mix and action programmers in one consumer packaged goods category, 44 percent of consumers with different market segments and individual customers. To request the link at a different email address, update it here consumer markets individuals purchasing goods/services for their personal use businesses plan the introduction of new products to replace existing ones before they become could destroy the producer’s marketing mix this paper assesses the marketing mix of both easyJet and Ryanair, coke and pepsi have since been competing to rein the global market in consumer beverages. cuando se trata de marketing, plan and define their marketing mi x to meet the particular needs of different market  segments. 4(b). Illustrate differences in marketing products and services to businesses rather than consumers. Business marketing is the observe of marketing the products or services to the other companies, resell the products or services, use the products in combination with their own used products in their business process. In compare, consumer marketing is marketing directed toward the consumer, or the individual end user. The essentials of both the types of marketing are basically the same, but the issues faced can be different. All marketers select target markets and base their marketing decisions, such as price, type of promotion and distribution based on those target markets. But the nature of business purchasing is influenced by several decision makers, professional buyers and the potential for one. 4(c). Show how and why international marketing differs from domestic marketing. If you talk in general, both the terms Globa l and International marketing are used interchangeably at the present time. But if you are talking in terms of marketing theories, International Marketing was a stage in the evolution of Global Marketing. Domestic Marketing: Companies manufacturing products and selling those within the country itself. So, no international phenomenon at all. Export Marketing: Company starts exporting products to another countries also. This is the very basic stage of global marketing. Approach of marketer in this stage is said to be ‘ethnocentric’ because although he is selling goods to foreign countries, product development is totally based upon the taste of local customer. So, focus is still on domestic market. International Marketing: Now, company starts selling products to various countries and the approach is ‘Polycentric’ that is making different products for different countries. So, one main difference between International and the Global marketing is the come close to marketer. A truly global business instead of offering different products to different countries increases and offers a single product to the world. Conclusion: After consideration of all factors of marketing management parts explain that an opening into the world market and different aspects and you will pay attention about marketing mix. In this marketing mix there are seven process of marketing management. And finally it is concluded by the PEST analysis of micro and macro environmental factors that are influenced by marketing decisions. Need an essay? You can buy essay help from us today!

Marketing Channels Essays

Marketing Channels Essays Marketing Channels Essay Marketing Channels Essay Question: Should companies involve their marketing channels in the design of the promotional programs? What are the advantages and disadvantages of doing so? When a company is looking at promoting a new or existing product or service, the involvement of their marketing channel during the design of the promotional program is key component. According to the text Excellence in Business (Bovee, Thill, Mescon; p. 417-418), a market channel is the network of firms that work together to get goods and services from the producer to the customer. When a company is designing is promotional program, or the manner it wishes to get information about its product to consumers, it has numerous factors and stakeholders to involve. Walk into any grocery store chain or look at any number of weekly advertisements and you will be able to see the same product advertised in numerous ways across numerous vendors. These various ways of advertising the same product across multiple vendors can also be referred to as a promotional mix. A promotional mix can be described as the blend of personal selling, advertising, direct marketing, sales promotion, and public relations a company uses to reach potential customers. (Excellence in Business; Bovee, Thill, Mescon; p. 487) When a company is developing a promotional mix and working with their marketing channels, it is important to understand the five elements of promotion. Excellence in Business (Bovee, Thill, Mescon; p. 487) describes the five elements as: 1. Personal selling which is in-person communication between a seller and one or more potential buyers; 2. Advertising, or the communication which targets a market from an identified sponsor using mass communication; 3. Direct marketing sends advertising directly to potential customers; 4. Sales promotions includes sponsoring promotional events and activities such as coupons, contests, etc. ; and 5. Public relations which is the non-sales communication between business and their consumers. The inclusion of marketing channels into a company’s promotional program can help increase the products presence in the market and help ensure a solid hold. When a company brings new products to market they can include any of the five elements of promotion in their stragegies. Including the marketing channels into the promotional program has its advantages, it can also have disadvantages. For a company to launch a new product they must be willing to weight the advantages and disadvantges of the promotional element to decide what is best for them. Below is a listing of some of those advantages and disadvantages. Personal Selling Advantage Message is tailored to customer Direct personal communication Highly flexible Disadvantage Relative high cost Advertising Advantage Large reach Stimulates demand by presenting a constant message Disadvantage Low to moderate cost Limited message flexibility Direct marketing Advantage Direct personal interaction with large reach Tailored messages to key groups Disadvantage Relative high cost Sales Promotion Advantage Large reach Disadvantage Can vary depending on promotion Only meets short ter m sales objectives Public Relations Advantage Large reach Disadvantage No direct cost Unvarying message While this discussion only takes a very broad looks at the inclusion of marketing channels in the development of a promotion program, you can see that while there are advantages and disadvantages, it is something that companies must consider. The ability to reach customers is growing as more and more products flood the market. Companies must work to keep the name in the spotlight in order to strive and turn profits. 2. Under the Practice Your Knowledge section on page 511 of your textbook, read the Handling Difficult Situations on the Job: Extolling a Better Way to Buy Insurance scenario and respond to the questions in the Your Task section. (40 points) This assignment should be at least one page long but no more than two pages. As with the assignment above, be sure to use the short-essay format and refer to the grading matrix as you prepare your assignment. When looking at a company such as the one described in the scenario (Excellence in Business; Bovee, Thill, Mescon; p. 11) there are numerous factors to promoting the Web site and offered services that could help increase traffic. Aristotle, the Greek philosopher, opined that to persuade an audience that your ideas (or in this case product) are better than somebody else’s, there are three appeals to persuasion: Ethos (creditability), Pathos (emotional), and Logos (logical). When looking at a logical (Logos) versus emotional (Pathos) ap peal to attract new business, you must understand the base difference between the two. When making a logical appeal to an audience, you are presenting facts and statements to the audience. In the case of attracting more businesses to join your Web site, the logical approach would be to show that you have more site hits than a competitor or are marketing on more car dealership Web sites, etc. Making a logical appeal to a consumer or business typically involves statements and supposed facts, rather that questions and theories. An emotional appeal can play on the hopes, fears, and desires of an audience. (Excellence in Business; Bovee, Thill, Mescon; p. 99) Since these scenario deals with the selling of insurance, an example of an emotional appeal could deal with the disastrous financial effect of being hospitalized without insurance, this could include images of sad faces, graphics of budget spreadsheets with negative numbers, etc. If you were to begin trying to increase the marketing of the discussed Web site and tried to make logical and emotional appeals to various au diences, you must also understand the five promotional categories as described in Excellence in Business (Bovee, Thill, Mescon; p. 87). Below is a listing of the five categories and the potential emotional and logical effectiveness of each. 1. Personal selling – Highly effective in both emotional and logical appeals because you have direct personal face-to-face access with customer and the ability to have a highly flexible message. 2. Advertising – Highly effective in both emotional and logical appeals by constantly presenting facts/figures and/or emotional messages to large audiences at the same time through various means. 3. Direct marketing – Somewhat effective or emotional appeals, but highly effective for a logical appeal. Direct market typically involves non-personal contact with consumers, which could cause difficulty in creating that emotional appeal. 4. Sales promotions – Highly effective in both emotional and logical appeals. Companies have the ability to offer special promotions to buyers that if they do not like a product they will offer a full refund (emotional), to showing how their product is better than the other company through taste or cost comparisons (logical). 5. Public relations – Somewhat effective for emotional and logical appeals. Public relations exist to try and create a positive image of the company through non-sales techniques. An example would be a company that attempts to present positive stories about how they are helping the environment by decreasing their waste. This type of promotion may not have anything to do with an actual product, but people will remember the company because of the supposed help in cleaning up the environment, which is an emotionally charged topic. When looking at future ways to increase sales and visits to the Web site, the use of on-line ads and blogs could be huge. A company like the one described in the scenario could easily and effectively market themselves through the use of on-line ads by working with other Web sites, such as car dealerships or doctors offices, to place banners on their Web site. A banner or an ad which is displayed along the top of bottom of a Webpage, (Excellence in Business; Bovee, Thill, Mescon; p. 503) is an excellent, highly visible, tool by which to market a product or service to consumers. Banners can also track statistics of how many times somebody clicked on it to follow the link and from what landing page. Going back to logical promotion, this could be valuable information to make that type of connection to possible customers. Another proven valuable tool to any business is word-of-mouth advertising. In today’s Web based world, word-of-mouth advertising in an electronic setting is called a blog. A blog, or Web based log our journal (Excellence in Business; Bovee, Thill, Mescon; p. G-1) is a highly effective way for today’s consumers to share information about products and services with other like-minded people. Take just about any product out there and enter it into an internet search engine and you will likely comeback with thousands of postings with reviews about the product. In the end, there are numerous opportunities for an on-line business, such as the one described in the scenario, to increase their advertising and marketing through any number of means. Picking the right mix is important and must be carefully weighed to ensure you are reaching the maximum number of consumers with the minimum cost and effort.

Battle of Messines in World War I

Battle of Messines in World War I Battle of Messines - Conflict Dates: The Battle of Messines took place from June 7 to 14, 1917, during World War I (1914-1918). Armies Commanders: British General Sir Herbert PlumerLieutenant General Sir Alexander GodleyLieutenant General Sir Alexander Hamilton-GordonLieutenant General Sir Thomas Morland212,000 men (12 divisions) Germans General Sixt von Armin126,000 men (5 divisions) Battle of Messines - Background: In the late spring of 1917, with the French offensive along the Aisne bogging down, Field Marshal Sir Douglas Haig, commander of the British Expeditionary Force, sought a way to relieve pressure on his ally. Having conducted an offensive in the Arras sector of the lines in April and early May, Haig turned to General Sir Herbert Plumer who commanded British forces around Ypres. Since early 1916, Plumer had been developing plans for an attack on Messines Ridge southeast of the town. The capture of the ridge would remove a salient in the British lines as well as give them control of the highest ground in the area. Battle of Messines - Preparations: Authorizing Plumer to move forward with an assault on the ridge, Haig began to view the attack as a prelude to a much larger offensive in the Ypres area. A meticulous planner, Plumer had been preparing to take ridge for over a year and his engineers had dug twenty-one mines under the German lines. Constructed 80-120 feet below the surface, the British mines were dug in the face of intense German counter-mining activities. Once completed, they were packed with 455 tonnes of ammonal explosives. Battle of Messines - Dispositions: Opposing Plumers Second Army was General Sixt von Armins Fourth Army which consisted of five divisions arrayed to provide an elastic defense along the length of their line. For the assault, Plumer intended to send forward the three corps of his army with Lieutenant General Sir Thomas Morlands X Corps in the north, Lieutenant General Sir Alexander Hamilton-Gordons IX Corps in the center, and Lieutenant General Sir Alexander Godleys II ANZAC Corps in the south. Each corps was to make the attack with three divisions, with a fourth kept in reserve. Battle of Messines - Taking the Ridge: Plumer commenced his preliminary bombardment on May 21 with 2,300 guns and 300 heavy mortars pounding the German lines. The firing ended at 2:50 AM on June 7. As quiet settled over the lines, the Germans raced to their defensive position believing that an attack was forthcoming. At 3:10 AM, Plumer ordered nineteen of the mines detonated. Destroying much of the German front lines, the resulting explosions killed around 10,000 soldiers and were heard as far away as London. Moving forward behind a creeping barrage with tank support, Plumers men assaulted all three sides of the salient. Making rapid gains, they collected large numbers of dazed German prisoners and achieved their first set of objectives within three hours. In the center and south, British troops captured the villages of Wytschaete and Messines. Only in the north was the advance slightly delayed due to the need to cross the Ypres-Comines canal. By 10:00 AM, the Second Army had reached its goals for the first phase of the assault. Briefly pausing, Plumer advanced forty artillery batteries and his reserve divisions. Renewing the attack at 3:00 PM, his troops secured their second phase objectives within an hour. Having accomplished the offensives objectives, Plumers men consolidated their position. The next morning, the first German counterattacks began around 11:00 AM. Though the British had little time to prepare new defensive lines, they were able to repel the German assaults with relative ease. General von Armin continued attacks until June 14, though many were badly disrupted by British artillery fire. Battle of Messine - Aftermath: A stunning success, Plumers attack at Messines was nearly flawless in its execution and resulted in relatively few casualties by World War I standards. In the fighting, British forces incurred 23,749 casualties, while the Germans suffered around 25,000. It was one of the few times in the war when the defenders took heavier losses than the attackers. Plumers victory at Messines succeeded in achieving its goals, but led Haig to over-inflate his expectations for the subsequent Passchendaele offensive which was launched in the area that July. Selected Sources First World War: Battle of MessinesHistory of War: Battle of Messines

61 of Your Favorite Romance Quotes From Literature - Freewrite Store

61 of Your Favorite Romance Quotes From Literature - Freewrite Store We asked our community of passionate writers to tell us their favorite romance lines from literature. If your favorite quote is missing, or this post fails to spark genuine emotion in you, take it up with the community! We, however, stand by our following of romantics and think they did a bang up job. Light a few candles, crack open that box of wine and have the tissues ready. In no particular order, here are 61 of our favorite romance quotes from literature: 1. If you live to be a hundred, I want to live to be a hundred minus one day, so I never have to live without you. - A.A. Milne, Pooh's Little Instruction Book 2. I grant I never saw a goddess go;My mistress, when she walks, treads on the ground:And yet, by heaven, I think my love as rare As any she belied with false compare. - Shakespeare, Sonnet 130 3. I'm in love with you, and I'm not in the business of denying myself the simple pleasure of saying true things. I'm in love with you, and I know that love is just a shout into the void, and that oblivion is inevitable, and that we're all doomed and that there will come a day when all our labor has been returned to dust, and I know the sun will swallow the only earth we'll ever have, and I am in love with you. - John Green, The Fault in Our Stars 4. What greater thing is there for two human souls, than to feel that they are joined for lifeto strengthen each other in all labour, to rest on each other in all sorrow, to minister to each other in all pain, to be one with each other in silent unspeakable memories at the moment of the last parting? - George Eliot, Adam Bede 5. He knew that when he kissed this girl, and forever wed his unutterable visions to her perishable breath, his mind would never romp again like the mind of God. So he waited, listening for a moment longer to the tuning-fork that had been struck upon a star. Then he kissed her. At his lips' touch she blossomed for him like a flower and the incarnation was complete. - F. Scott Fitzgerald, The Great Gatsby 6. Wish I could talk to her. Half an hour would be plenty: just ask her about herself, tell her about myself, and - what I’d really like to do - explain to her the complexities of fate that have led to our passing each other on a side street in Harajuku on a beautiful April morning in 1981. This was something sure to be crammed full of warm secrets, like an antique clock built when peace filled the world. - Haruki Murakami, On Seeing the 100% Perfect Girl One Beautiful April Morning 7. "I am desolate without you, my darling, O, so desolate! I do not mind having to work: but if you will send me one little line, and say, ‘I am coming soon,’ I will bide on, Angel- O, so cheerfully!" "The daylight has nothing to show me, since you are not here, and I don’t like to see the rooks and starlings in the field, because I grieve and grieve to miss you who used to see them with me. I long for only one thing in heaven or earth or under the earth, to meet you, my own dear! Come to me- come to me, and save me from what threatens me!" - Thomas Hardy, Tess of d'Ubervilles 8. I loved youlike a man loves a woman he never touches, onlywrites to, keeps little photographs of. I would haveloved you more if I had sat in a small room rolling acigarette and listened to you piss in the bathroom,but that didn’ happen. - Charles Bukowski, An Almost Made Up Poem   9. I thought an hour ago that I loved you more than any woman has ever loved a man, but a half hour after that I knew that what I felt before was nothing compared to what I felt then. But ten minutes after that, I understood that my previous love was a puddle compared to the high seas before a storm. - William Goldman, The Princess Bride 10. He doesn't want you to be real, and to think and to live. He doesn't love you. But I love you. I want you to have your own thoughts and ideas and feelings, even when I hold you in my arms. - E. M. Forster, A Room With A View 11. It's like time has lost all continuity. Every second with you outweighs days of life before I met you. - Stephanie Meyer, The Chemist 12. "And when it did happen, how did you feel?" "Happy. And then I got afraid that it would vanish as quickly as it came. That it was accidental that I didn't deserve it. It's like this very very nice car crash that never ends." - Douglas Copeland, Microserfs 13. We're all going to die, all of us; what a circus! That alone should make us love each other, but it doesn't. We are terrorized and flattened by trivialities. We are eaten up by nothing. - Charles Bukowski,  The Captain is Out to Lunch and the Sailors Have Taken Over the Ship 14. Anyone can love a thing because. That's as easy as putting a penny in your pocket. But to love something despite. To know the flaws and love them too. That is rare and pure and perfect. - Patrick Rothfus, Name of the Wind 15. Nor should you long for a perfect doctrine, my friend. Rather, you should long for the perfection of yourself. - Hermann Hesse, The Glass Bead Game 16. He's more myself than I am. Whatever our souls are made of, his and mine are the same. - Emily Brontà «, Wuthering Heights 17. When you fall in love, it is a temporary madness. It erupts like an earthquake, and then it subsides. And when it subsides, you have to make a decision. You have to work out whether your roots are to become so entwined together that it is inconceivable that you should ever part. Because this is what love is. Love is not breathlessness, it is not excitement, it is not the desire to mate every second of the day. It is not lying awake at night imagining that he is kissing every part of your body. No ... don't blush. I am telling you some truths. For that is just being in love; which any of us can convince ourselves we are. Love itself is what is left over, when being in love has burned away. Doesn't sound very exciting, does it? But it is! - Louis de Bernià ¨res, Corelli's Mandolin 18. There is no pretending. I love you, and I will love you until I die, and if there's life after that, I'll love you then. - Cassandra Clare, The Mortal Instruments 19. To love another is somethinglike prayer and can't be planned, you just fallinto its arms because your belief undoes your disbelief. - Anne Sexton, Admonitions to a Special Person 20. Love is not love Which alters when it alteration finds, Or bends with the remover to remove: O no; it is an ever-fixed mark, That looks on tempests, and is never shaken; - Shakespeare, Sonnet 116 21. By my soul, I can neither eat, drink, nor sleep; nor, what's still worse, love any woman in the world but her. - Samuel Richardson, Clarissa, or, the History of a Young Lady   22. He wondered how it could have taken him so long to realize that he cared for her, and he told her so, and she called him an idiot, and he declared that it was the finest thing that a man had been called. - Neil Gaiman, Stardust 23. I love you as certain dark things are to be loved, in secret, between the shadow and the soul. - Pablo Neruda, Love Sonnet XVII 24. Be careful,You are not in wonderlandI have heard the strange madness long growing in your soul.But you are fortunate.In your ignoranceIn your isolation,you who have sufferedFind where love hides.Give. Share. Lose.Lest we die unbloomed. - Allen Ginsberg 25. If I loved you less, I might be able to talk about it more. - Jane Austen, Emma 26. i carry your heart with me (i carry it in my heart) i am never without it - E. E. Cummings 27. There are darknesses in life, and there are lights, and you are one of the lights, the light of all lights. - Bram Stoker, Dracula 28. I wish I knew how to quit you. - Annie Proulax, Brokeback Mountain 29. I took a photo of us mid-embrace. When I am old and alone, I will remember that I once held something truly beautiful. - Joe Dunthorne, Submarine 30. I want to do with you what spring does with the cherry trees. - Pablo Neruda,  Love Poem XIV 31. Love recognizes no barriers. It jumps hurdles, leaps fences, penetrates walls to arrive at its destination full of hope. - Maya Angelou 32. Dear forgiveness, I saved a plate for you. Quit milling around the yard and come inside. -  Richard Siken, Litany in Which Certain Things Have Been Crossed Out 33. If it weren't for her, there would never have been an empty space, or the need to fill it. - Nicole Krause, The History of Love 34. You have been the last dream of my soul. - Charles Dickens, A Tale of Two Cities 35. He stepped down, trying not to look long at her, as if she were the sun, yet he saw her, like the sun, even without looking. - Leo Tolstoy,  Anna Karenina 36. I cannot fix on the hour, or the spot, or the look or the words, which laid the foundation. It is too long ago. I was in the middle before I knew that I had begun. - Jane Austen, Pride and Prejudice 37. †¦but language is like rhythms we beat out on kettles for bears to dance to, when what we want is to make music that will wring tears from the stars. - Gustave Flaubert, Madame Bovary 38. Emotionlessly she kissed me in the vineyard and walked off down the row. We turned at a dozen paces, for love is a duel, and looked up at each other for the last time. - Jack Kerouac, On The Road 39. Isn't it pretty to think so. - Ernest Hemingway, The Sun Also Rises 40. I looked around the empty room - which was no longer empty. There was a voice in it, and a tall slim lovely woman. There was a dark hair in the pillow in the bedroom. The air was full of music. - Raymond Chandler, Playback 41. Often a man wishes to be alone and a girl wishes to be alone too and if they love each other they are jealous of that in each other, but I can truly say we never felt that. We could feel alone when we were together, alone against the others. But we were never lonely and never afraid when we were together. - Ernest Hemingway, A Farewell to Arms 42. Though lovers be lost love shall not. -Dylan Thomas, And Death Shall Have No Dominion 43. Love is dope, not chicken soup. - Tom Robbins, Even Cowgirls Get the Blues 44. I'll think of it all tomorrow, at Tara. I can stand it then. Tomorrow, I'll think of some way to get him back. After all, tomorrow is another day. - Scarlett O'Hara, Gone with the Wind 45. You pierce my soul. I am half agony, half hope. Tell me not that I am too late, that such precious feelings are gone for ever. I offer myself to you again with a heart even more your own than when you almost broke it, eight years and a half ago. Dare not say that man forgets sooner than woman, that his love has an earlier death. I have loved none but you. - Jane Austen, Persuasion 46. Love is a hawk with velvet claws Love is a rock with heart and veins; Love is a lion with satin jaws, Love is a storm with silken reins. - Kurt Vonnegut, EPICAC 47. She wasn't doing a thing that I could see, except standing there leaning on the balcony railing, holding the universe together. - J. D. Salinger, A Girl I Knew 48. I love you without knowing how, or when, or from where.  I love you  simply, without problems or pride: I love you in this way because I do not know any other way of loving but this,  in which there is no I or you, so intimate that your hand upon my chest is my hand, so intimate that when I fall asleep your eyes close. - Pablo Neruda, 100 Love Sonnets 49. Her little shoulders drove me mad; I hugged her and hugged her. And she loved it. 'I love love,' she said, closing her eyes. I promised her beautiful love. I gloated over her. Our stories were told; we subsided into silence and sweet anticipatory thoughts. It was as simple as that. You could have all your Peaches and Bettys and Marylous and Ritas and Camilles and Inezes in this world; this was my girl and my kind of girlsoul, and I told her that. - Jack Kerouac, On the Road 50. There is a beauty in the world, though it's harsher than we expect it to be. - Michael Cunningham, The Hours 51. Do I love you? My god, if your love were a grain of sand, mine would be a universe of beaches. - William Goldman, The Princess Bride 52. Like all lovers, they spoke much about themselves, as if they might thereby understand the world which made them possible. - John Williams, Stoner 53. Who, being loved, is poor? - Oscar Wild, A Woman of No Importance 54. I want to know you moved and breathed in the same world as me. - F. Scott Fitzgerald, The Short Stories of F. Scott Fitzgerald 55. But that I know love is begun by time; And that I see, in passages of proof, Time qualifies the spark and fire of it. - Shakespeare, Hamlet 56. You should be kissed and often, and by someone who knows how. - Margaret Mitchell, Gone with the Wind 57. If I knew that today would be the last time I’d see you, I would hug you tight and pray the Lord be the keeper of your soul. If I knew that this would be the last time you pass through this door, I’d embrace you, kiss you, and call you back for one more. If I knew that this would be the last time I would hear your voice, I’d take hold of each word to be able to hear it over and over again. If I knew this is the last time I see you, I’d tell you I love you, and would not just assume foolishly you know it already. - Gabriel Garcà ­a Mrquez, One Hundred Years of Solitude 58. He reached for her and he saw her smile and the voices melded into a single word from God: Home. - Mitch Albom, The Five People You Meet in Heaven 59. We die containing a richness of lovers and tribes, tastes we have swallowed, bodies we have plunged into and swum up as if rivers of wisdom, characters we have climbed into as if trees, fears we have hidden in as if caves. - Michael Ondaatje, The English Patient 60.   I was a child and she was a child,In this kingdom by the sea,But we loved with a love that was more than love- I and my Annabel Lee-   - Edgar Allan Poe, Annabel Lee 61. The more you love someone, he came to think, the harder it is to tell them. It surprised him that strangers didn't stop each other on the street to say I love you. - Jonathan Safran Foer, Everything Is Illuminated

Global Managers Essay Example | Topics and Well Written Essays - 5250 words

Global Managers - Essay Example The pro-globalization lobby argues that globalization brings about much increased opportunities for almost everyone, and increased competition is a good thing since it makes agents of production more efficient. The two most prominent pro-globalization organizations are the World Trade Organization and the World Economic Forum. The World Trade Organization is a pan-governmental entity (which currently has 144 members) that was set up to formulate a set of rules to govern global trade and capital flows through the process of member consensus, and to supervise their member countries to ensure that the rules are being followed. The World Economic Forum, a private foundation, does not have decision-making power but enjoys a great deal importance since it has been effective as a powerful networking forum for many of the world's business, government and not-profit leaders. The anti-globalization group argues that certain groups of people who are deprived in terms of resources are not curren tly capable of functioning within the increased competitive pressure that will be brought about by allowing their economies to be more connected to the rest of the world. The first phase of globalization is to integrate economically most of the populations of the world. The advantages of these phases would be the reduction of geographical inequalities by spreading jobs and business opportunities all around the word. So, the main action of actors of the first phase is world trade negotiation against protectionism. First phase of globalization: During the first phase, a global market for all products has been created. The market equilibrium between undeveloped and developed country is obtained by the currency exchange rate. Countries, who have insufficient exported capabilities, have a weak currency. Weak currencies make imported products of developed countries outrageously expensive and prevent the local population to buy them. Then, according to the neo-liberal economical theory, the effect of low salaries make the country attractive to foreign investment and the local entrepreneurship become more competitive. The local industry exports more and so the country can bear higher salary and the level of importation will so increase. This classical scenario has one major drawback: foreign currency exchange rate volatility. The currency can adjust strongly against other currency or be linked to a strong currency (the bath and the dollar) and so follow the movement up of the strong currency. Second phases of globalization: The second phase of globalization is the constitution of global governance. Today, the United Nations is the first step of the second phases. The purpose of the United

Cell Biology Essay Example | Topics and Well Written Essays - 750 words

Cell Biology - Essay Example They found out that when antibodies of GRASPs were introduced, daughter cells resulting from mitosis had improper stacking of cisternae membranes. Nonetheless, the findings have been inconclusive due to other studies using equally logical and accepted techniques. The studies conducted by other scientists employing gene knockout (removal of gene responsible for GRASP production) and siRNA depletion on animal cells, such as that of Behnia et al (2007), have shown that proper stacking occurred even in the absence of GRASPs. General protein secretion was also unencumbered. Furthermore, the absence of GRASPs in plants has not prevented them from acquiring proper stacking of the cisternia membranes. It is in the confusion regarding the true physiological function of the GRASPs that Kutzen and his colleagues conducted their study. They sought an explanation on why GRASPs exists by determining and establishing its role in cellular development. The authors present a new perspective on the physiological role of GRASPs. They contend that these proteins are not needed for conventional protein secretion, growth (i.e. stacking) and viability of vegetative cells. Their importance lies in making sure that AcbA, a protein that initiates spore differentiation, are secreted. Since AcbA lacks a signal sequence for its transport to the site where terminal differentiation occurs, GRASPs present an unconventional mechanism that facilitates the secretion and transportation of AcbA. Since spore differentiation ultimately results to fruiting bodies containing mature spores, GRASPs can be thought of as necessary for the reproductive mechanism of the cell and not the stacking of the membranes. 3.0 Major Findings Thru the use of cells of Dictyostelium, a type of mold, the authors found that GRASPs are not necessary for insuring cell growth and viability. This was the result of comparing the Golgi structure of cells containing GRASP and those without thru the use of immunoflourescence microscopy. The structure, even the stacking of the Golgi membranes, was similar for both cases. In proving their hypothesis, the authors studied the prespore cell type of the mold. With molds that have GRASPs as the control and those without as the experimental variable, they were able to determine that the viability of the mature spores in the control was 100% as compared to the 25% of those negative for GRASPs. Digging deeper, the authors were able to determine that the decrease in viability was the result of the insignificant production of SDF-2, a major peptide factor necessary for proper spore formation. According to the Anjard and Loomis (2005), SDF-2 is generated in the cleaving of AcbA. The cleaving of the protein AcbA initiates a loopback process that ultimately results to a successful sporulation event. The question now that faced the authors was to determine how GRASPs affected the production of AcbA. After having conducted Western blot analysis on moulds which did not have GRASPs, they found that AcbA was still as abundant as that in normal conditions. The only logical

Week 8 Essay Example | Topics and Well Written Essays - 500 words - 2

Week 8 - Essay Example In fact, the inner structure of organization now is â€Å"a forum for its 193 Member States to express their views, through the General Assembly, the Security Council, the Economic and Social Council and the other bodies and committees† (â€Å"UN at a Glance†). And so, the main functions of organization are concentrated around protecting peace and security in the world by providing humanitarian assistance, public information and discussions, recommendations and other measures in order to complete the leading tasks of the organization. In this context, the role of Security Council is crucial. In particular, its body is composed by fifteen states (The Republic of China, France, Russia, the United Kingdom of Great Britain and Northern Ireland, and the United States of America as permanent states and ten non-permanent members) who should provide an affirmative vote for nine members; moreover, Security Council has a â€Å"primary responsibility for the maintenance of intern ational peace and security† (â€Å"Charter of the United Nations† Ch. V). And so, the UN in general and Security Council in particular are created in order to keep the world protected and harmonious. Nevertheless, during its existence the UN had met numerous obstacles on its way. In particular, the current situation in Africa shows that significant humanitarian aid granted by Western countries does not solve the continent’s problems at the root. In fact, the inability to compromise with African leaders turns the UN assistance into the political weapon that is used by local leaders as the tool to blame others in the inner problems. Moreover, the inner structure of Security Council causes problems in making all the decisions due to the necessity to provide an affirmative vote for all the permanent members. At first, in the bipolar system of the Cold War the friendly atmosphere was impossible to be set in conditions of the struggle between permanent members (USA and USSR) who had blocked all the

A Positive Concept Essay Example | Topics and Well Written Essays - 750 words

A Positive Concept - Essay Example It should be known that truth is immortal and man without truth is nothing but life less. Life is not meant to be lived just for the sake of pleasure of senses, but for the purpose of realizing truth and living by it in all means. One of the greatest philosophers who strived for truth and righteousness was Socrates, the famous Greek thinker. â€Å"Socrates' main focus throughout his public teaching life was the acquiring by the individual of self-knowledge. He believes that goodness and truth, positive essences and pure ethical and moral† (Burgess,2011) . This indeed explains us the value of truthful living and the way in which it helps a person to attain bliss and immortality. However, living a truth life is not simple and comfortable as one has to come across many difficulties and hurdles in the process. Only a person who has attained the knowledge about self has the motivation and passion to walk the journey of life with truth. A person has the freedom to live life at his o wn will, but wisdom and knowledge prompt him to discard immoral life and return to virtuous and happy life. â€Å"We all tend to intellectualize the road of a virtuous life , when all we need to do is believe in a few simple natural laws , formulated thousand of years ago by interacted with God† (Joubert,2009,pg.1).It is not very difficult to follow the path of truth if you realize the law of nature. Nature being the mother of all beings, has bestowed us with all bounties to achieve happiness and bliss. Fortunately, every human being knows that happiness is the element that he is seeking and desiring in every phase of his life. As Per ( Babuta, 2010)â€Å"Some people may be created happier than others, with enjoyment of life programmed into their hardwiring. For others, getting to happiness isn't always that simple. You weren't programmed that way†. It may be a surprising fact, that the truth and happiness are the two things that go hand – in – hand and o ne who is leading an immoral life can never be happy in true sense. To be moral and truthful to oneself is the biggest achievement of life and every person should work and strive to achieve this purpose. â€Å"A moral skeptic might be the sort of person who says â€Å"All this talk of morality is tripe† who will reject morality and take no notice of it all. Such a person in a way is rejecting all moral judgments and truth wholly†(Mc cord,1988,pg.96) Most people think that morality and truthfulness can be attained solely from religion. However, religion is a basis and foundation for finding truth but only self realization and truth of divine can persuade someone to persuade a truthful living. â€Å"Once the ultimate metaphysical or religious position is takes as truth, morality or truthful living becomes impossible without religion, and religion become impossible without reality† (Chacko, 1986,pg.9).The truth is the reality and one has to go on a long quest to un derstand and establish truth in one’s life. By truth it is meant that, a person will achieve bliss and happiness eternally and not only in his present life. However, to achieve blissful life the most important think is to understand divine and love all the creations of the Almighty with true heart. The most important aspect of truth is love, this feeling and emotion is what makes the foundation of universe. The Almighty has

2.Neorealism and Complexity theory and their different notions of the Essay

2.Neorealism and Complexity theory and their different notions of the term system - Essay Example According to the complexity theory, studies (Waldrop 1992) indicate that the way systems are organized is not a coincidence. It is a result of laws of nature that are not fully understood but allow systems to organize themselves and freely bring about order (Waldrop 1992). It perceives a system as being able to demonstrate properties and patterned behaviors that are not found in any of the individual elements that make it up (Battram 2002). According to neorealism, anarchy and distribution of capabilities are the ordering principles that define the international structure (Mearsheimer 2001). They are quantified by the number of great powers in the international system. In the international system, the anarchic ordering principle is decentralized and composed of sovereign states which will not subordinate their interests for the sake of others (Waltz 1979). With regards to changes in distribution of capabilities, neorealism provides three systems. There is a unipolar system which only has one great power, then the bipolar system with two great powers and thirdly, the multipolar system that has more than two great powers (Waltz 1979). This theory contends that the bipolar system is less vulnerable to systemic changes and great power war than the multipolar system. This is because in the bipolar system, balancing only takes place internally without great powers to form alliances with, limiting the chances for errors and g reat power war (Mearsheimer 2001). In conclusion, the complexity theory views a system as one that numerous independent agents interact with each other in multiple and infinite ways. Conversely, neorealism views a system from the angle of structural constraints rather than the motivations and strategies of its

Voluntary Disclosures and Accounting Theories Essay

Voluntary Disclosures and Accounting Theories - Essay Example Accounting principles are based upon some principles and one of the important principles of accounting is full disclosure principle. As per the full disclosure principles the companies must disclose all the relevant information about the company like the financial statements, accounting policies followed, additional information etc. Apart from the various mandatory disclosures many companies discloses many voluntary information like sustainability report, cost of training employees etc. All these activities add value to the organisation and thus are important for the stakeholders to take an informed investment decision. Voluntary disclosures and accounting theories The concept of voluntary disclosers originates from a variety of accounting theories. Therefore the relevant accounting theories have been studied in order to understand the need of voluntary disclosure of information. The need of voluntary disclosure originated from the two basic theories namely normative theory and posit ive theory. Normative theories: The basic premise behind the normative accounting theories is the subjective opinion which tells one what is good and what should be done. This is an opinion based theory which is based on the standards. This theory is aimed at helping the accountants to decide on the things which should be done and the making them aware on the various aspects which can be used to compensating and rectifying any error which is not suitable as per their judgement (Banerjee, 2010, p.1223). The two disclosures which are normally done as per this theory are the disclosure of the intangibles and the disclosers regarding the corporate social responsibilities. As it has been discussed that the normative theory states that accountants should judge between the acts which should be done therefore the disclosers regarding the corporate social responsibilities is a way of informing the stakeholders that the matters which are opinion based have been taken care off. The normative t heories are based on certain assumptions which set up standard for doing an activity and it is assumed that the organisation will perform that activity is that way only. As per the concept of normative theory the organisation should have some unique way of recording and treating a transaction or performing any activity and that activity should be done as per the laid down standard. The accounting policies are based on these theories but to some extent all the assumption and every aspect of the normative theory is not followed by the organisation like the organisation do not follow a unique and single set of policy to records its assets for indefinite point of time. Like IAS 38 prescribes the rules and methods which have to be followed while recognising and measuring the intangibles assets (Deloitte, 2011). Positive theories: The positive theories are very different from that of the normative theory. Some of the important positive theories are positive accounting theory, legitimacy t heory, stakeholder theory and institutional theory. The basic premise of the positive accounting theory is explaining and predicting the accounting practices which can be actually followed by the accountants. Thus the nature of positive accounting theory is descriptive rather than subjective. The normative view of accounting is opinion based which tell what the accountants should do rather than predicting what actually can be done.