Morbidity Associated Autogenious Bone Graft Health And Social Care Essay

The unwritten pit is an extension of the tegument mucosal barrier to the external environment. In the digestive piece of land, it may be viewed as the first battlefield for the organic structure ‘s attempts to keep homeostasis. This does non merely maintain homeostasis but besides keeps infection off from the vulnerable interior parts of the organic structure ( Ford, 2007 ) . Most unwritten complaints are non fatal but affect about every person during his and her life clip, as a effect ; hurting and uncomfortableness, outgo on intervention, loss of school yearss, productiveness and work hours, and some grade of societal stigma is high. These conditions trigger the necessity of acquiring a redress to control these effects. In the UK about 40 per centum of kids aged between 4 to 9 old ages have incidents of decay in their milk dentitions. In lasting dentition, â€Å" 55 per centum of 12 twelvemonth olds and 72 per centum of 15 twelvemonth olds had obvious decay. The demand for orthodontic or any interventions is besides related to societal factors. A larger proportion ( 25 per cent ) of 15 twelvemonth olds had unmet orthodontic intervention † ( Schropp 2003 ) . Schropp besides showed that â€Å" the demand for unmet orthodontic intervention was twice every bit high ( 26 per cent ) among 15 twelvemonth olds from everyday and manual backgrounds compared with kids from managerial and professional backgrounds ( 13 per cent ) † . Oral conditions are of import public wellness concerns because of their high prevalence, their badness, or public demand for services because of their impact on persons and society as a whole. Fundamental basic wellness and societal services are a human right and unwritten wellness is an of import constituent thereof, single unwritten wellness intervention options are non available to most people, with few unwritten wellness promoting and preventative options. All members of the community should hold a right of entree to basic unwritten wellness intervention services. Oral diseases are mostly preventable and hence unwritten wellness publicity and primary bar should be regarded with great importance. A celebrated research worker, Dan Ford ( 2007 ) showed that infection occurs when infective or timeserving micro-organisms infiltrate or penetrate the organic structure surface. In the unwritten or dental sphere, the organic structure surface is either the mucous membrane or the enamel dentine coverage of the implicit in soft tissues. Teeth, cheek cells, lingua crypts, tonsillar abnormalities, gingival penstock and other anatomical constructions are safe oasiss for microbic populations of the oral cavity. From these countries, bugs of changing virulency may emigrate and do infections such as tonsillitis, gingivitis, pericoronitis, fringy periodontal disease, dental cavities, pulpitis and apical periodontal disease. Pulp and per apical redness, the associated hurting and the effects of root canal infection remain important facets of dental medicine in the universe today. New cognition and penetrations that are being produced by the twenty-four hours provide for better intervention chances and excite farther research activities on this issue. The bar and control of apical periodontal disease has a solid scientific base, but the many fluctuations in the clinical manifestations of the disease still go forth proficient and biological jobs that need to be solved. Despite recent technological progresss in handling these diseases, grounds of better and improved result is still missing. Alternate intervention affecting implants is being promoted as being better and effectual, but the standards of rating of the result of the two signifiers of intervention are dissimilar ; hence there is no true grounds based comparing on the results. Implant Reconstruction of edentulous patients has been successful and predictable in most instances where there is an appropriate technique ; sufficient bone volume, equal bone quality, desired stuffs and desired bone location have been satisfactory ( Adell et al, 1990 & A ; Brinemark 1969, 1984 ) . Endosseous implant arrangement is the intervention of pick for reconstructing map and retracing edentulous countries of the upper jaw and mandible ( Jeffrey, 2009 ) . With the available high tech stuffs and expertness linked to the surgery affecting dental implants, this type of implant is the most embraced as the intervention of penchant. Surgery linked to this implants has been seen to develop with clip. However, initial stabilisation is frequently hard to accomplish in the upper jaw when the cortical bone is really thin or absent because of badly resorbed alveolar ridges. In the instance of pneumatized maxillary fistulas, the entire breadth and tallness of bone are frequently unequal f or initial stabilisation of the implant ( Hernandez, 2006 ) . Reconstruction of alveolar ridge lacks sometimes requires bone augmentation before the implant arrangement procedure. Osseous defects are besides seen to happen as a consequence of injury, prolonged edentulous, inborn anomalousnesss, periodontic disease, and infection, and they frequently require difficult and soft tissue Reconstruction. Autogenous bone transplants have been used for many old ages for ridge augmentation and are still considered the best available or the gilded criterion for jaw Reconstruction. The usage of autogenic bone transplants with osseointegrated implants originally was discussed by Branemark and his co-workers, who frequently used the iliac crest as the giver site. Other external giver sites include calvarium, rib, and shinbone. For fix of most localised alveolar defects. However, barricade bone transplant from the symphysis and ramus buccal shelf offer advantages over iliac crest transplants, including close propinquity of giver and receiver sites, convenient surgical entree, decreased giver site morbidity, and decreased cost ( Pikos,2005 ) . Many excess unwritten giver sites for implant Reconstruction have been investigated and described in the literature ( Mitchell, 1993 ) . However, the usage of excess unwritten giver sites involves extended surgery and requires hospitalization of the patient for rather some clip ( Lundgren, 1997 ) .Wood and Moore were the first to discourse securing autogenic bone from intraoral sites for maxillary grafting. The propinquity between giver and receiver sites and the decreased operative and anesthesia times are obvious advantages of utilizing bone transplants from an intraoral site. Donor site morbidity is one of several of import factors that must be considered when reaping bone. Other factors to take into history are the sum of bone required, the type ( cortical or cancellate ) of bone needed, the receiver site, and the expected biologic behaviour ( neovascularization and reabsorption ) . Block bone transplants harvested from the symphysis can be used for predictable bone augmentation up to 6 millimeters in horizontal and perpendicular dimensions. The scope of this cortical cancellate transplant thickness is 3 to 11 millimeters, with most sites supplying 5 to 8 millimeter ( Figs. 1 and 2 ) . Fig 1 Symphysis and ramus buccal shelf block transplants harvested from same mandible. Note comparative greater cortical thickness of the symphysis transplant. Fig 2 Fixation of symphysis and ramus block transplants The two anterior perpendicular blocks are from the symphysis ; the posterior block is from the ramus buccal shelf. Note giver sites. The usage of parietal bone as donor site was described for the first clip in 1890. Subsequently Dandy in 1929 and Tessier in 1982 normalized its usage. Cranial calvarium bone in block or milled has become of general usage for inlay and onlay grafting and other cranio-maxillofacial rehabilitative processs such as orbit floor Reconstruction and other different malformations and bone defects. In Implantology it is been used in sinus lift processs and as block bone transplant for many old ages ( Ituraea, 2004 and Hernandez, 2006 ) . Many writers highlight, minimum and slower reabsorption and a large presence of morfogenetic proteins ( BMPs ) as the advantages that possess donor sites of membranous ossification like the skullcap bone, versus those of endochondral beginning. After mensurating the size of the transplants required, a 3x4cm square is designed to obtain six transplant blocks ( 1x2cm each ) maintaining a safe distance of 2 centimeter from the coronal and sagittal suturas and the temporal graduated table. Jeffreys ( 2009 ) retrospectively analyzed the success rates of endosseous implant arrangement in distrait poetries autogenic bone transplant Reconstruction sites in a patient population at Loma Linda University. Implants placed in sites restored with autogenic bone transplant had an implant success rate of 97 % ( 178/ 184 ) , whereas implants placed in distrait bone sites had a success rate of 98 % ( 55/56 ) . In the autogenic grafted group, 3 implants failed in the buttocks mandible, 1 in the anterior upper jaw, 1 in the anterior mandible, and 1 in the posterior upper jaw. In the distraction group, 1 implant failed in the posterior lower jaw. Using 2-sample binomial proving with the significance degree at.05, no statistical difference in success rates between the autogenously grafted and distracted bone sites ( P 5.5686 ) was seen. With respect to the buttocks mandible, no statistical difference in success rates between autogenously grafted and distracted bone ( P 5.9282 ) was seen. Both techniques are associated with good success rates. There is no statistical difference between implant successes in autogenic bone poetries distracted bone transplant sites in our patient series. In Umea, University Sweden, Jaime and Stefan ( 2003 ) working with the patients who bone was harvested from their inframaxillary ramus, there were fewer postoperative symptoms instantly after the operation than with inframaxillary symphysis harvest home. Twenty-two of the 20 nine patients with symphysis transplants experienced reduced sensitiveness in the tegument innervated by the mental nervus 1 month after the operation. Five of the 20 four patients with ramus transplants experienced reduced sensitiveness in the vestibular mucous membrane matching to the excitations of the buccal nervus. Eighteen months after the surgery, 15 of the 20 nine patients in the symphysis group still had some decreased sensitiveness and presented with lasting altered esthesis. Merely one of the patients grafted from the inframaxillary ramus presented with lasting altered esthesis in the posterior vestibular country. No major complication occurred in the giver sites in any of the 53 patients. Complications associated with the receiver site include trismus, hemorrhage, hurting, swelling, infection, neurosensory shortages, bone reabsorption, dehiscence, and transplant failure. Trismus is expected if the receiver site is the posterior lower jaw, which affects the musculuss of chew. Incidence is 60 % and is transeunt. Bone hemorrhage is expected secondary to site readying ( decortication and perforation ) , but inordinate hemorrhage can happen secondary to intrabony and soft tissue vas transection. Pain, puffiness, and contusing are mild to chair and are minimized with thrombocyte rich plasma. There are consecutive phases on how to put an implant ; First pre-implantologic surgical phase: Graft harvest home and maxillary Reconstruction. The operation in the giver site is performed under general anaesthesia and rhinal cannulation, in the right side ( non really dominant ) of the parietal distinction, to obtain the monocortical grafting stuff. Second surgical phase: Implant arrangement. This phase is performed 7 months after the grafting phase, under the usage of local anaesthesia. Third surgical phase In this stage we want to accomplish clear entree to the implants and conditioning of the peri-implants soft tissues to guarantee adequate keratinized motionless gingival. Finally, after the soft tissue healing, upper upper jaw is rehabilitated with porcelain bonded implant supported prosthetic devices and mandible with a metal rosin implant supported fix and complete arch, by utilizing a semi adjustable. The intent of this thesis will hence be, to measure two intraoral giver sites, the inframaxillary symphysis and the go uping inframaxillary ramus, with respect to their morbidity and frequence of complications after executing harvest home processs. In add-on to this, it will foreground ; indicants, restrictions, pre surgical rating, surgical protocol together with complications associated with inframaxillary block autoplasties harvested from the symphysis and ramus buccal shelf for alveolar ridge augmentation. Although the handiness of the inframaxillary symphysis country seems to be better than that of the inframaxillary ramus, a greater sum of bone with higher denseness and more cortical content can be harvested with less morbidity and fewer complications from the ramus. Bradley, ( 2007 ) outlines some of the many different techniques that exist for effectual bone augmentation. The attack is mostly dependent on the extent of the defect and specific processs to be performed for the implant Reconstruction. It is most appropriate therefore to use the usage of an evidenced based attack when a intervention program is being developed for bone augmentation instances. Clarizio ( 2002 ) established that Bone grafting techniques for alveolar ridge Reconstruction prior to dental implant arrangement have developed greatly with clip. He adds that autogenic bone grafting has many advantages over other techniques, but is non without hazards and possible complications, including lesion dehiscence, infection, partial or entire loss of the bone transplant, and donor site morbidity In his statement Clevero, ( 2003 ) asserts that the encountered troubles can be with perpendicular and horizontal ridge augmentation by agencies of bone grafting techniques that can be often limited to soft tissue tolerances and bone transplant reabsorption. Since the bone has its ain embryologic growing there is a superior healing ability that can ne'er do any malformation. Despite this there are techniques that can convey about the formation of castanetss and tissues. Alveolar distraction osteogenesis is a surgical technique that encourages creative activity of new bone and soft tissue through incremental prolongation of osteal sections. â€Å" Alveolar distraction offers advantages over traditional bone grafting techniques. An addition in alveolar bone tallness and attendant addition in vestibular alveolar mucous membrane is a consequence of gradual bone distraction. Minimal periosteal denudation is utilised, as the conveyance section is little † ( Clarizio, 2002 ) . Most o f these procedures wholly depend on the stableness of the bone section together with O tenseness. The full healing procedure 1000, is determined by the procedures taking topographic point that is if it is an implant or a transplant. Bone augmentation technique employed to retrace these different ridge defects and is dependent on the horizontal and perpendicular extent of the defect. rehabilitative processs are less favourable in defects Conversely, as it is put by Schropp ( 2003 ) immediate arrangement of implants into extraction sockets with a horizontal defect dimension ( distance from bone to engraft ) & lt ; 2 millimeter is conformable to predictable partial defect fill by appositive bone growing, without barrier membranes that exhibit horizontal and perpendicular constituents. A Heterograft is a transplant or tissue graft from different species an illustration of this is a transplant signifier a human being to a monkey. This is the recommended replacement to autogenious grafting. Xenografting in human existences provide a likely redress to stop phase failure of organic structure functionality. Equally much as this helps there are a figure of negative effects caused by these transplants. An illustration of this is that transplants from other species may hold a shorter lifetime since tissues have different ageing phases. Another affair of concern is the permanent changes in an person ‘s familial codification. A survey was done by ( Clarizo, 2002 ) to find the effects of losing dentitions in complete dental plate wearers. This was conducted by using Oral Health Impact Profile. Harmonizing to Clarizo this was besides done to: Compare the cogency of 49 and 14 point versions of OHIP in a dental plate have oning population. In a cross sectional survey, informations were collected at Newcastle Dental Hospital, UK where two groups were involved: ( 1 ) topics edentulous in one or both jaws seeking dental implants to retain their intra-oral prosthetic devices ( n = 48 ) ; ( 2 ) an edentulous control group of the same age and gender distribution bespeaking conventional, complete dental plates ( n = 35 ) . All participants in the survey completed a 49 point OHIP ( OHIP-49 ) and a validated dental plate satisfaction questionnaire prior to active intervention. OHIP informations were computed utilizing the leaden standardised and simple count methods. Non-parametric statistical trials were used to compare the responses of implant and control topics. Both groups were dissatisfied with their conventional dental plates and had comparatively similar degrees of dissatisfaction. There were statistically important differences between the groups for all seven OHIP-49 sub-scale tonss. Differences between OHIP-14 sub-scale tonss were besides important, with presence of dentitions act uponing the impact on psychological uncomfortableness. Subjects in the implant group were significantly more impaired, handicapped and handicapped by tooth loss than topics seeking conventional dental plates. The consequences suggested that OHIP-49 and OHIP-14 had a similar ability to know apart between the groups. This indicates that OHIP-14 may be a utile assistance in a clinical scene.

New Products Launching

Generation: Bangladesh having monsoon weather most of the time our climate Is hot and burning. So the use of lotion In that climate Is quite Irrelevant. In winter the skin looses the smoothness thus It Is mandatory to use body lotion. But if we try It In summer then it will be a disaster because of sunburn the skin will become dark and shady. But it is necessary to keep the moisture of body in summer also but due to sunburn we can't do it. Togged rid of this problem, Advanced Chemicals Limited (ACE) introduces the body cooling lotion will moisture the body and also keep the skin safe room sunburn.Body cooling lotion uses menthol which keeps the whole body cool and gives energy to the working people to work under heat. Besides that, who are beauty conscious can get the fresh look and moisture skin by using this body cooling lotion. And the most Important thing body cooling lotion also deals with physical side like by using this lotion people can get rid from the problem of sweating d ehydration, Itching, and allergy. 3. Core Values The human core or internal body temperature is normally maintained to quite close tolerances regardless of weather, clothing, bathing, or cosmetics on the skin .Body lolling lotion temporarily affects the temperature of the skin, especially the outermost layer of epidermis. In general, this lotion will balance the temperature by acting as a blanket and possibly by blocking perspiration, which cools the skin. Under conditions of sickness or injury, there may be a malfunction of the body's temperature control system. Like other lotions body cooling lotion is not only responsible for body moisture but also has a twist of menthol which will create a cool refreshing feeling all day long which secure them from sweating and dehydration and Instantly refreshes skin, leaving It feeling fresh and clean.Sun blocks never provide superior protection from the sun. Because we are always reluctant to use lotion in summer because using lotion can dark our skin so body cooling lotion act as a crucial part in summer . People need to feel fresh and calm in this weather. For this reason a perfect cooling body lotion is needed for both man and woman. Besides that body cooling lotion is waterproof, sweat proof and water resistant. The other core values are no harmful chemicals, no allergy, no side effects, and superior quality. 4.Situation Analysis l) Market situation: ACE Is one of the leading antiseptic and personal care product manufacturing many in Bangladesh. As Sac's products are perceived very positively by customers, is body lotion. In the present market, Square does not have any body cooling lotion. Square only have â€Å"cool† body spray which will keep the body cold with the distinctive and masculine fragrance. Moreover, cool is segmented only for male users. So, there will be huge market for female body cooling lotion. On the other side, another competitor Milliner is doing monopolistic and exclusive business in the body lotion market.Because mostly available body lotion manufactured by Milliner â€Å"Baseline†, Dove† and â€Å"Fair and Lovely-body lotion† in the local market. It has been identified that, few years back ACE has been launched soap under both of the segment which are health soap and beauty soap. But they were unable to capture the maximum market share than other companies in both of the segment. The reason was that, they were incapable to compete with the dominant brand Lug under beauty soap category and with Delete and Lifebuoy under health soap category. Furthermore, they were incapable because of their inconsistency in distribution and lack of product uniqueness.That is why, the company has come up with a new idea and they want to munch a new kind of body cooling lotion which will contain both antiseptic quality and beauty care quality. It) Demographic: Consumer needs and wants change with age. Although every class of people are concerned about their skin but young people are more concerned about their skin and beauty. So sometimes it's very crucial for them to use a comfortable product which can protect their skin, increase moisture, and protect sunburn. Body cooling lotion is the perfect solution for them.Dividing a market in different groups based on sex, has long been common for many products like cosmetics. According to gender it s more important to use separate lotion. Body cooling lotion is not same for the male and female. So according to gender body cooling lotion should be used. Another important factor under demographic is age. Product can also differ according to age. A baby cannot use the same lotion which a young and adult people use. So body cooling lotion can also differ according to age. Another factor is personality and life cycle. According to life cycle body cooling lotion is used for those people who are working class.All day they are staying in outside and to feel fresh with addition skin moisture they need to u se the body cooling lotion. Another thing is personality. Classy people always skin conscious, body conscious and they want to see themselves in fresh look. So body cooling lotion is highly acceptable for them. Ill) Geographic: The elements of defining the relevant geographic market include the nature and characteristics of the concerned products, the existence of entry barriers, consumer preferences, and differences among the market shares of undertakings in the neighboring geographic areas.A company's product can extend their name based on customer preferences. If the customer accepts the body cooling lotion, then they can expand their market worldwide. Under geographical segment the ingredient of the product should be safe, customer should highly prefer body cooling lotion and as a result the exit barrier will be low. ‘v) Behavior factors: social factors, personal factors and psychological factors. Cultural factors are coming from the different components related to culture or cultural environment from which the consumer belongs. According to culture body cooling lotion can be acceptable.White collar people who spend their majority of time in work can have the problem of sweating, dehydration, for that reason body cooling lotion is mandatory. From young to adult, male and female every class of people can use body cooling lotion. And now a days women are also participating to work in outside, so according to the scenario the majority portion of people are working in outside by facing sunburn, sweating problem. Thus body cooling lotion can act as a prominent part. Social factors are among the factors influencing consumer behavior significantly.They fall into three categories: reference groups, family and social roles and status. More generally, reference groups are defined as those that provide to the individual some points of comparison more or less direct about his behavior, lifestyle, desires or habits. If the consumer show positive behavior, interes ted to use the body cooling lotion and after using they are use to with it then it is highly acceptable. The family is maybe the most influencing factor for an individual. It forms an environment of colonization in which an individual will evolve, shape his personality, and acquire values.If the family persons are interested to use this lotion then it is highly acceptable. The position of an individual within his family, his work, his country club, his group of friends, etc. All this can be defined in terms of role and social status. After family friends are interested to use it then it can extend their market. Decisions and buying behavior are obviously also influenced by the characteristics of each consumer. A consumer does not buy the same products or services at 20 or 70 years. His lifestyle, values, environment, activities, hobbies and consumer habits evolve throughout his life.So according to consider those requirements it is a challenge for the body cooling lotion whether it is accepted or not. The purchasing power of an individual will have, of course, a decisive influence on his behavior and archiving decisions based on his income and his capital. As body cooling lotion is affordable so every class of people can buy this product. Motivation and perception are most important. If people hear positive word from their friends and family about the lotion then they will highly motivated and perceive in a good way.Then after using the product if they get the positive result then their belief and attitude will be positive and they will buy more which will increase the profitability of the product. 5. Product Offering: In order to establish and run a successful business the company need to properly fine what it is that are offering to the customers. Whether the company offer a product, a service or both, it is imperative to proper define what it is the company do in order to reach the right target audience at the right price.Body cooling lotion offers the cust omer fresh feeling; get rid from sweating and dehydration, instant moisturizer effect, assures smooth and silky soft skin, making the skin look younger, brighter, soft and fresh, sunscreen and ultraviolet rays protection, relieve pain & fatigue the body, to order, remove winds and slimming the body benefits, relieve says without affecting balance of skin, protects collagen tissue and also prevents the occurrence of free radicals and resulting old skin view, availability in different colors to suit every skin tone suitability for all types of skin delicate fragrance smooth texture softens skin naturally ideal for : treating dry skin making a base before applying make-up removing makeup effectively treating sunburns. This lotion penetrates deep into the skin and restores the moisture content and the menthol that are using in the lotion feel the consumer cool in outside also which reduce the warm which reduces inching and allergy. Competitor Analysis: Peoples are getting more concern w ith their skin, beauty and comfort day by day. Now, everyone wants to keep themselves organized and beautiful from their affordability. Hence, with the increasing demand many companies are there to serve the needs in a good manner to satisfy or hold customers. So, when it comes to beauty products there is not only one competitor. There is no product in the market which serves similar values to the customers. The constant growth in the temperature and the intolerable heat in the summer will make this product a buy-buy one. It will outperform, out maneuver and outcast competitors from similar sector.The product will keep its long lasting brand equity and through perpetual innovation it will hold it;s success. Primarily the target market is the urban areas of Bangladesh but eventually it will become a global brand. The target of the brand would be value innovation. Though we have different features but for same product line our Many competitors are there in lotion industry for our ACE Body Cooling Lotion, they are: Square Toiletries Limited: Square Toiletries is one of the largest companies in Toiletries Industry of Bangladesh. They got a good amount of share in this industry. Though, it does not have any body cooling lotion but they have already touched the concept by introducing Cool body spray and it also have a winter based body lotion.Cool Body Spray: Square only have â€Å"cool† body spray which will keep the body cool with the distinctive and masculine fragrance. Moreover, cool is segmented only for male users. So, there will be huge market for female body cooling lotion. Besides that, it does not have any moisturizing features with itself. So, we can have both male and female potentials for our Cooling Body Lotion. Cool Body spray has deodorant features that is already exist in our Cooling Body Lotion. So, in many cases we are ahead enough to compete with Square Cool Body Spray. Merit Revive Moisturizing Lotion: Merit Revive Moisturizing Lotion is especially suited for winter months when skin starts wilting due to lack of moisture.As our market segment is different so it will not be a threat for us. Milliner Bangladesh: We must agree that Milliner is doing monopolistic and exclusive business in the body lotion market. Because mostly available body lotion manufactured by Milliner â€Å"Baseline†, â€Å"Dove† and â€Å"Fair and Lovely-body lotion† in the local market. Baseline Body Lotion: has gained the significant market share in lotion industry. It has several kinds of lotion to meet customer demand. Baseline Cocoa Radiant Baseline All Moisturizing Gel Baseline Essential Healing Lotion Among them Baseline All Moisturizing Gel is designed for Summer and it gives cooling and relief after sunburn. It is a great competitor for us.Fair & lovely Body promises to lighten dark skin and also qualified other features of a lotion. ACE Body Cooling Lotion will not lighten the dark skin as it is not fairness lotion. In summer cost of the people look for some sort of cool environment and comfortable feeling. So, our product will serve their purpose to good extend. Dove is currently offering three kind of body lotion. Essential Nourishment Go Fresh Nourishment Indulgent Nourishment Dove Body Lotion: Dove brought a solution that keeps skin refreshed and nourished all day. It leaves skin thoroughly nourished and revalidated from morning to night and also leaves skin extra soft, extra smooth and extra beautiful.Among these three Go Fresh Nourishment is especially for Summer and it is a competition for us. However, s initially our target is rural people and Dove Go Fresh Nourishment is not that much available in rural area so it is a good point for us. Besides that, with nourishing and moisturizing we also provide the cooling feature. 7. SOOT Analysts: A SOOT analysis is a method used to evaluate the strengths, weaknesses, opportunities, and threats involved in a business or project. A SOOT analysis of the business environment can be performed by organizing the environmental factors as follows: The firm's internal attributes can be classed as strengths and weakness. The external environment presents opportunities and threats.Strengths: Strong brand recognition and high market share. Unique cooling features that is highly demanded among customers. Strong source of collecting raw materials. Have their own superstore for placing the body cooling lotion in the different outlets of SWAP'S. Competitive price. Product for both male and female users. Weakness: It is a new product in the market, so people will feel hesitated to use it. The rate of acceptance will be less. There will be low sales at the beginning with negative profits. The R&D department has to be strong enough to challenge the existing competitors. Opportunity: Participation within steadily growing industry.Ability to decrease the fixed costs as a percentage of an individual sale as volume increase. Approaching rural ma rket Threats: Direct competition in the body lotion market from other brands Convince rural customer is a bit tough compare to urban customer 8. Marketing Objectives: Marketing objectives is what we want to achieve through our marketing activities. Different businesses establish different marketing objectives depending on their our Body Cooling Lotion we have found out the following objectives- Marketing Objectives: 1. Achieve 70% product awareness among the target audience within the first six of operation. 2. Maintain a gross margin of 35% each month. 3. Steadily increase market share every quarter. 4.Develop brand awareness and acceptance, quantifies by a decrease in customer acquisition costs. Financial Objectives: 1. Increase the profit margin by 0. 5% a quarter. 2. Attain constant annual growth of revenue in each year of operation. 3. Develop efficiencies in the delivery of the service through advanced training and workflow analysis. 9. Neurotransmitters The single objective i s to position cooling Lotion as the premier source for sweat free LOL and moisturizer body. The marketing strategy will seek to first develop brand equity, increase customer awareness and build the customer base, establish connections with target markets and work towards building customer loyalty and referrals. Mission Sac's cooling lotion has a mission to create high quality skin care products satisfying needs for their target consumers in summer and to be the leading skin care product distributor and manufacturer in cosmetic industry for summer. 0 Corporate values The brand determined to continue being creative and innovative, to aim for product excellence to meet the demanding standards of quality products and safety at all the times. Customer focus is to understand, listening and giving people what they need and serve the beauty and well-being of our consumers in all cultures throughout the world. 0 Brand promise The brand promises to protect the consumer's skin from the harmful effects of the sun light. It also promises to make you feel cool during the hot summer days. It will take care of your skin and make you feel free to go outside even in the hot days.The brand also promises to give your body a soothing fragrance. 0 Blue Ocean Strategy The product will create a completely new category where the body lotion will make the user feel cool, refreshed, protected from OUR rays and the sun, and will make the user smell better. The product will add value to the customer because s/he can enjoy the utilities of body lotion, deodorant, sun protection cream and talcum powder in a single product. The cost of consumption will be less and customers will enjoy a quality product at value pricing. This novelty product will create a wow factor. Its SSP 40 will protect the skin from UP rays and other harmful effects of the scorching sunlight.It will control the melanin which would refrain the person from getting dark skin (skin burning). There will be a range of options from which the consumer can choose the desired fragrance lotion. The presence of menthol will create a cool and refreshing feeling but the all the product will not be of menthol flavored. The lotion will be dermatological beneficial for the user as well. It will protect the skin from harmful dusts and pollutions. Departure will utilize the four action framework it the following way. 0 The Competitive Edge There are no products in the market which serves similar values to the customers. The constant growth in temperature and the intolerable heat in the summer will make this product a buy-buy one.It will outperform, out maneuver and outcast competitors from similar sector. The product will create long lasting brand equity and through perpetual innovation it will grow as a successful brand. Primarily the target market is the urban areas of Bangladesh but eventually it will become a global brand. The target of the brand would be value innovation. Figure depicting the value innovation is given- Figure: Depicting the value innovation of product 0 Target markets Primary market for the product is middle to upper class working and non-working adult male and female living especially in Dacha. The customers are expected to be that group of people who are concerned about their skin care, outlooks and appearances.Our secondary target consumers are middle to upper class adult male and female living outside of Dacha. 0 HSRP (holistic selling proposition) proposition) we will follow the Holistic Selling Proposition or commonly known as the HSRP. Under this selling proposition all the internal and external factors will be taken under consideration for the positioning, pricing, promoting and placing. The main idea of doing such is to create a AD (5 dimensional) Brand or the Sonogram to have the clear idea about the brand. The dimensions are the sensory stimuli of human being. The AD model for this specific products as follows: Figure: AD Model of a new product The diagram shows that the smell is the most important sensory dimension of the lotion.The touch or sensation feeling is nest to it. The sight or appearance of the lotion is also very important. Taste and sound is irrelevant in case of body lotion. Marketing mix Product: ACE is planning to launch their body cooling lotion for young consumers of Bangladesh between the age of 15 to 30, to tackle the skin problems and help to feel fresh and dehydrated during day time. Price: The launch price for the product will be ranging from the competitors pricing strategies. The price should not be higher or lower than the other competitor's products. Considering the production, advertising and other related variable and fixed cost ACE will set an affordable price to the customers.Place- Our Brand initially plans to have products displayed at various departmental stores, beauty salons, super malls and retailer shops inside and outside of Dacha. It ill also to display at leading pharmacies. As these outlets and loc ation are in ideal spots which will help target potential customers for skin care product. Promotion- We are planning to communicate with our target customers initially through grand launching program with the help of a PR firm so that we get the best attention of all kind of media. After the launching event, we will go for 360 degree media communication with the help of print media, broadcast media, outdoor media, interactive media (internet).We are going to advertise in those national Bangle and Daily newspapers which have high circulations. For magazine ad, we will choose local fashion and beauty magazine. We will advertise in broadcast media with the association of beauty and lifestyles shows. There will be billboards, banners, x- promotional campaign. We will use internet pop-ups as well. Advertising Exhibitions Press / Magazines Internet Pop-ups Beauty Shows Hoardings / Signboards Advertisements in local radios and local channels Advertisements in local newspapers and papers i n various 0 Markets Advertisements in local fashion and beauty magazines Out-door advertising using posters, billboards, neon signs at beauty spas, bridge manners, lamp posts Internet pop-ups etc.Public Relation 0 Sponsoring beauty shows 0 Free make over 0 Target publications 0 Offering free makeovers at beauty shows or outlets 0 At least one success story quarterly in a local beauty magazine to attract the market image and informing readers about new launches if any. Direct Mail & SMS 0 SMS messages 0 Develop mailing list with help of Universities and Colleges 0 SMS messages to be sent to all potential customers with the help of telephone operators. 0 A new attractive brochure should be designed to be mailed to target eligible clients. Sales promotion Special pricing at the time of launch 0 Brochure to be displayed at various Spa's and saloons 0 Attractive prices at the time of launch to attract target customers. 3% discount on makeover at saloons tied up Product Design: For Male C onsumers Cycle: For Female Consumers Product Life Sac's new product cooling body lotion SPLASH will in the introduction stage of product life cycle. It takes time for a new product to survive in the market place competing with other products of competitors. Being in the introduction stage of product life cycle ACE must need to follow the given strategies: a. Inform potential customers bout the product b. Introduce product trials c. Secure distribution in retail outlets Distribution: The new product body cooling lotion can be distributed to the designated dealers of pharmacies and beauty saloon in big cities like Dacha, Chitchatting, Sylphs etc. 14.Integrated Marketing Communication Strategy Integrated Marketing Communication (MIMIC) is the application consistent brand messaging across both traditional Andean-traditional marketing channels and using differentiation's methods to reinforce each other. The deregulated be to successfully accomplish MIMIC to create thematic brand equity. The core concept of MIMIC is to cerebrated equity through achieving ROI. The first step is to create core value and then communicate the value throughway's stories, which the customers have never seen forerunner heard before. Theater three tools of communication. 1. Above the line (TTL) 2. Below the line (BTL) 3.New format The story around the brand promise For the brand communication a unique story would be made portraying the middle class and upper middle class of the society. For a better connection real life real people will be interviewed across the urban areas. Their perils in the hot summer ND how they suffer will be the basis of our story. We will make the electronic media advertises with these typical citizen. The brand ambassadors of our brand will be all the hard working people out there. We will of course relate their experience with the offerings of our Brand. We will show how the hot summer dilemmas of the people will be solved if they use our brand.

American Corporations that has outsourced jobs Essay

American Corporations that has outsourced jobs - Essay Example "Global access to vendors, falling interaction costs, and improved information technologies and communications links are giving manufacturers unprecedented choice in structuring their businesses. Through outsourcing, companies can now dump operational headaches and bottlenecks downstream, often capture immediate cost savings, and avoid labor conflicts and management deficiencies" (Doig, Ritter, Speckhals, & Woolson 2001). However, outsourcing has its drawbacks as well. When companies choose to farm out high capital manufacturing assets to overseas or other outside entities, they may also unknowingly be giving away those skills that have helped them to stand out in the marketplace. For instance, consider the company Gibson Greetings, which is the oldest greeting card maker in the United States. The company began to face hard times in the 1990s as it started to run out of cash. At that point in time, the company's management team chose to outsource its manufacturing. It was not very long before the company started to run into supplier-management problems. These problems caused the company to lose its place at large retailers. "In the meantime, its competitors had been investing in more efficient printing and production technologies. Ultimately, one of those competitors acquired Gibson. The final nail in the coffin was that Gibson got out of the manufacturing business and started outsourcing." Gibson Greetings is a NASDAQ publicly traded company headquartered in Cincinnati, Ohio. The company has 4,600 employees and enjoys annual sales of $546.2 million. Gibson was incorporated in 1895 and, at that point in time, was known as The Gibson Art Company. It belongs to two industries: greeting cards and converted paper products. Coming in just behind Hallmark and American Greetings Corporation, Gibson is the third largest greeting card manufacturer in the United States. Gibson also makes gift wrap, gift bags, boxes of cards, calendars, party favors, and the related. Subsidiaries to the business are located in Memphis, Tennessee; Mexico; and the United Kingdom. "As Gibson readied itself for the 21st century, the company with the industry's hottest licensed properties, strategic alliances, and ethnic market leadership would have to overcome prior losses of customers and mismanagement of finances in order to reach its goal of becoming the leader in the social expression industry" ( About.com 2008 and American Greetings 2007). This is not to say that the choice to outsource always ends in this fashion, but it definitely can. If it is done properly, it can really turn a company around by lowering costs and, therefore, boosting their bottom line. However, it is necessary for each and every company that considers outsourcing critically analyze the pros and cons of doing so before taking such a big step. Simply assuming outsourcing will work for just anyone can be a fatal mistake. Memo To: Whom It May Concern From: Your Name Date: 2/15/2012 Re: Outsourcing Gibson Greetings The purpose of this essay was to identify an American company that had outsourced and to discuss that company in terms of its nature, size, and power, as well as how it presents itself to both stockholders and the

The Most Significant Political Development Essay

The Most Significant Political Development - Essay Example This essay stresses that the issue of civil wars has ailed the international states for quite a very long time. The civil wars emanate from several causes. Some of these causes are preventable. However, a number of the sources f such civil wars are indefinite. This follows that the major forces behind such causes of the civil wars may be unable to clearly define what their interests are. Instead, they conduct such criminal activities with the aim of getting international. Several criminal groupings have ailed most governments in the world for instance Al Qaeda and Taliban. This paper makes a conclusion that the wars in Syria have also incorporated massive use of chemical weapons that have led to the deaths of a large number of individuals. This has massively affected the foreign policy of the United States of America. It is in order to note that the foreign policy of the United States is always based on peace to the uttermost end. In this perspective, the United States always champion the use of peace in solving any international dispute, was as well as conflicts. However, in situations where the use of peace is unsuccessful, the United State always employ other means. The civil wars experienced in Syria, being a threat to the United States foreign policy, may likely lead to a change in the United States foreign policy in several ways. These threats can make the United States resort to other means that function in a slightly different manner to sole he conflicts.

Skin Cancer Essay Example | Topics and Well Written Essays - 500 words

Skin Cancer - Essay Example This decease occurs more often in people with light colored skin who are exposed to the sun for significant periods of time. The occurrences are most likely in the skin that has the most sun exposure (e.g. hands, head, neck, face, arms, or exposed legs), but it can also occur on nearly any skin surface, so periodic self examination is critical for early detection (National Cancer Institute, 2008). Skin cancer concerns are being addressed by many agencies and community initiatives. One excellent example is represented by the Comprehensive Cancer Program in Columbus, Ohio. Healthy People 2010 Cancer-Related Objectives are targeted to reduce the overall cancer death rate from melanoma cancer by 7%, to 2.5 deaths in 1000 population (Healthy Ohioans, 2008). The achievement of this objective is contingent upon education and increased doctor visits for appropriate screening, Epidemiological trends or the incidence rate and subsequent control of this disease has decreased in recent years but has remained on the upswing worldwide, and specifically in Western countries. This is most likely due to the fact that the incidence and the death rate of persons that have cutaneous melanoma, has increased significantly in most fair-skinned populations throughout the world (British Journal of Dermatology, 2004).

Critical evaluation of the mechanisms by which the line-manager Essay

Critical evaluation of the mechanisms by which the line-manager encourages employee buy-in ( case study) - Essay Example h, a primary recommendation that could be given to Great Pharmaceuticals is that it seek to actively involve the employees in whatever changes it seeks to make. The underlying rational behind this is that those employees that are involved in creating a change will likely work more effectively to see such a change effectively engaged; as compared to those employees that are merely told to enact a given change (Paco & Nave, 2013). As has been noted throughout the course lectures, the degree of involvement that is exhibited by a firm has a direct correlation to the degree of loyalty that the stakeholders will likely exhibit in the future (De Oliveira et al., 2013). With loyalty maximized, it stands to reason that whatever change is prescribed will likely experience a much stronger chance of overall success as compared to an alternative strategy being utilized (Christ et al., 2012). Many firms contract other firms to provide high priced assessments of potential means by which efficiency could be maximized; however, the fact of the matter is that many of these prescriptions for change are oftentimes available free of charge at the base organizational level. As such, Great Pharmaceuticals should be aware of the fact that they have an invaluable resource of subject matter expertise at their disposal in the rank and file of their own employees. By engaging these assets and encouraging them to relate their own ideas, the firm could easily come up with new and insightful means by which leadership could craft a path ahead (Kupka et al., 2009). Once again, this works hand in glove with the recommendation for involvement. By leveraging these resources and encouraging the stakeholders to provide a level of intellectual engagement, the degree and extent to which these employees will be likely to support the future direction of the firm will be increased. Moreover, even if the course of action is not agreed upon by all, these stakeholders will come to appreciate the fact

United States vs. Antoine Jones Article Example | Topics and Well Written Essays - 750 words

United States vs. Antoine Jones - Article Example As the discussion highlights United States vs. Antoine Jones is a case that looks at the government’s ability to conduct warrantless GPS tracking, in the case of a suspected criminal vehicle. The case looks into partial elements of the fourth amendment, and the case would have an impact on cases that related to the use of technological advances in investigations and the techniques used by the police in assessing potential criminals.This paper discussses that the Supreme Court has reviewed the D.C. circuit’s perception on privacy, which was interesting. D.C. Circuit stated that the case did not challenge the nature of warrantless GPS tracking, stating that it did not intrude on any case of privacy. They considered it a broader measure of law enforcement techniques. D.C. circuit stated that it was a discrete method of collecting discrete public information for a given period. Â  The case may be evidential as to how the law enforcement agencies over-step their boundary, c oncerning ethical and law adhering elements of operation. There was a clear violation of the laws, and they were done in a way that suggests that the agents were acting in accordance to personal judgment, rather than following the parameters that have been established by the law. It serves to prove that the law enforcement agencies operate above the rather than follow the established components that rules and regulations of the United States.

The Argument for Gay Marriage Essay Example | Topics and Well Written Essays - 2000 words

The Argument for Gay Marriage - Essay Example This paper highlights that many wars are being fought which render more dead bodies than politically favorable results. The concept of two individuals choosing to solidify their commitment to one another, seems not only valid but also, refreshing considering all the hate that occupies the human race. Further more, any type of government should never be permitted to dictate whom should or should not be permitted to marry whom. Considering that the term â€Å"human rights† implies an entire species as opposed to certain facets of a species, there is no way that one group of individuals should be permitted to socially exclude another group of individuals from sharing in rights that should be afforded to all humans equally without regard to sex, religion, ethnicity, sexual orientation or economic means. The very same argument which states that gays should not be allowed to be married, is virtually synonymous with the one used by white supremacists in the time of slavery and segreg ation, to maintain the institution of slavery. During the time of slavery in America, African American s were not permitted to vote, own land, patronize establishments or hold public office. It was stated during these times that blacks were â€Å"not white† or were lesser people than those who were white. This is no different from the ideology behind â€Å"protecting the sanctity of marriage† which is perpetuated by the conservative republican party. The only difference is that heterosexuality is considered the â€Å"norm† while homosexuality is considered to be a lesser condition of human sexuality. This is just another way of socially isolating a group of individuals and thereby limiting the rights of said individuals. There is no moral grounds for this and any argument which claims to establish such grounds, is an obtuse attempt at superiority and dominance over other human beings.

ASSIGNMENT Example | Topics and Well Written Essays - 1000 words

Assignment Example Users can then withdraw money from their NationHela cards using the readily available mobile phone money transfer schemes. Alternatively, a user can pay for purchases using the loaded NationHela card at outlets that accept debit cards. Using a NationHela debit card is extremely convenient for most people as it eliminates the risks involved in carrying cash. One does not also need to go to the bank for each withdrawal since the system allows users to withdraw money through their mobile phones. NationHela is the best money transfer method, for Kenyan freelancers to use in receiving money from abroad because it is dependable, trustworthy, and versatile. The advert is trying to sell NationHela as dependable way of receiving money from abroad and does so in a manner that psychologically and visually convinces the reader. It employs factors such as symbolism, color, and psychological manipulation. The African people have always visualized the dollar as a symbol of financial freedom and ema ncipation from poverty. Portraying the money in US dollars plays with the reader’s mind such that it gives the impression of added wealth. This way, a reader is convinced that they are going to experience the much needed financial liberation if they use the NationHela card. Therefore, NationHela is a dependable way for freelancers to improve their financial status. Color plays a significant role in conveying messages. The lady in the picture is wearing a pink top, pink necklace, pink earrings, and a blue pair of jeans. In addition, she is carrying a black and white stripped handbag and portrays an image of a successful, well-groomed woman. These features influence the female customers to think that using NationHela will give them success in life. Pink is a symbol of feminism mostly associated with affluence. The use of pink works on the psychology of potential female customers. It convinces them that they will be able to acquire beauty and style with the money received via Na tionHela. A handbag is a lady’s accessory that primarily carries money among other things. The handbag in the advertisement consists of black and white. Black symbolizes wealth and power in Western culture (Symbolism of color. Using color for meaning) whereas white symbolizes simplicity and precision. Therefore, a combination of the two colors on the handbag implies that the woman is carrying power and wealth and that this wealth has been obtained in an effortless and precise manner. A blue NationHela debit card is included at the bottom left corner of the advert. People perceive blue as â€Å"trustworthy, dependable, and committed† (â€Å"Color: Meaning, Symbolism and Psychology†). Thus, the blue debit card together with the symbolism of other colors in the advert give the impression that NationHela is a trustworthy venture for freelancers, making it the best money transfer method. A lucrative commercial also employs the right models to portray the intended mes sage correctly. The advert uses two models, a male and a female. The female model has a pleasantly surprised look on her face, seems extremely happy, and looks back at an outstretched hand holding 500 US dollar notes. It looks as if like she was on her way to a different place before a hand holding cash beckoned her. The other model’s appearance is not fully shown with only the hand appearing in the picture. In spite of this, one can deduce

Locke on Language Essay Example for Free

Locke on Language Essay John Locke (1632-1704) is a great influential British philosopher, reputed by many as the first of the great English empiricists. He offered a comprehensive philosophy of language as well, which was the first of its kind in modern philosophy. In line with Descartes, he pushed reason to the forefront as a tool of philosophical enquiry and opposed authoritarianism and blind acceptance of dictates of religion or superstitions. Lockes masterpiece, An Essay Concerning Human Understanding, concerns itself with determining the limits of human understanding and the legitimacy of knowledge claims. Specifically, Book III of the work investigates into language and its importance in the process of knowledge and epistemological enquiries. Let me brief the main aspects of his approach to language and the context from which it evolves out. Body of the Essay (Lockean Enquiry into Language) In the four Books of the Essay, Locke considers the sources and nature of human knowledge and as a part of it he takes up a study of language. (An Essay Concerning Human Understanding, Locke, 1. 1. 7. , p. 47). Against Descartes, he claimed, that mind has no innate ideas (primary notions or inborn ideas). Human mind is a tabula rasa (clear slate) and experiences write on it. In holding this view he subscribes to the axiom of empiricism that ‘there is nothing in the intellect that was not previously in the senses’. Ideas are but materials, out of which, knowledge is constructed. Neither speculative or innate moral principles, nor ideas, such as God, identity, etc. , are there in the mind of the new-born. ‘Children and the idiots prove it’, Locke says. His theory of substratum and substance, and the distinction he makes between primary and secondary qualities are all someway connected to his theory of language. The distinction between real essences and nominal essences, which he makes, stems from his theories of substance and qualities. It seems Locke holds some version of the representational theory of perception, though some scholars dispute it. Locke is not at all skeptic about substances as did Hume. Since Berkeley, Locke’s theory of the substratum or substance has been attacked as incoherent. Since we have no such experience of such an entity there is no way to derive such an idea from experience, his critics argue. (cf. I. IV. 18. p 95) The real essence of a material thing is its atomic constitution. The atomic constitution is the causal basis of all the observable properties of the thing. If the real essences were known all the observable properties could be deduced from it. These real essences are quite unknown to us according to Locke. Ayer interprets: ‘substance in general’ means whatever it is that supports qualities, while the real essence means ‘the particular atomic constitution lying behind observable qualities. Ayer treats the unknown substratum as the same as real essence. This interpretation eliminates the need to explain particulars without properties. But it is to be accepted that such reductionism lacks textual support from Locke and it conflicts some of Locke’s own positions according to some critics. A theory of meaning (semantic theory) is central to any philosophical account of language Locke also develops one when he claims that our words (general terms) refer to our (abstract) ideas. Abstract ideas and classification are of central importance to Locke’s discussion of language. Words that stand for ideas can be distinguished as ideas of substances, simple modes, mixed modes, relations etc. Not all words are ideas, for example, particles that relate. In his analysis of language, Locke gives more attention to nouns than to verbs (II. 7. 1. p 471). Though Locke’s main semantic theory claimed that â€Å"Words in their primary or immediate signification signify nothing but the ideas in the mind of him that uses them†, it was vehemently criticized as a classic blunder in semantic theory. For J. S. Mill, Locke seems not distinguishing the meaning of the word from its reference. But as Norman Kretzmann rightly points out Locke distinguishes between meaning and reference (Tipton, 1977, pp. 123-140). In Locke’s discussion on substances, he says, physical substances are atoms and things made up of atoms. But we have no experience of the atomic structure of horses and tables. Horses and tables are known through secondary qualities such as color, taste, smell etc and primary qualities such as shape and extension. Hence he held that real essence cannot give meaning of names. Ordinary people are the chief makers of language, he believed. Conclusion Locke brought in a tradition in language theory that influenced James Campbell and I. A. Richards, rhetoricians like Edward P. J. Corbett, Condillac, Saussure and structuralists like Claude Levi-Strauss. Linguistic philosophy (logical positivism, logical atomism and so on) in 20th century had something to respond to Locke if not to receive from him. However, I wouldn’t reckon Locke as a linguist than an empiricist. References Locke, John (1995) An Essay Concerning Human Understanding. Aemherst, New York: Prometheus Books. Kretzmann, Norman (1977) â€Å"The Main Thesis of Locke’s Semantic Theory†. in Locke on Human Understanding,(ed) I. C. Tipton. pp. 123-140.

The Career Of Katherine Dunham Theatre Essay

The Career Of Katherine Dunham Theatre Essay Katherine Dunham modern dancer and choreographer, born in Glen Ellyn, Illinois United States of America, she were completed her study at the Chicago University and went on to earn a higher degree in anthropology. According to Darlene, (2006) turn to the side of dance she began her first school in Chicago in 1931, when she becoming dance director for the works progress administrations project of Chicago theatre. A flashy performer, she was best known for her choreography in such musicals as Cabin in the sky 1940, and for action pictures, notably Stormy Weather 1943. According to Barbara, (2000) Dunham studied abut the dance forms in the Caribbean, especially Haiti where she lived for many years, and is credited with bringing Caribbean and African determines to a European dominated dance world. Her company traveled globally in the 1940s-60s, and she consistently denied performing at segregated venues. According to Joyce, (2002) in 1967 she founded the Performing Arts Training Center fo r inter-city younger in East St Louis, IL, and in 1992 went on a 47-day appetite strike to protestation in resistance to the American banishment of Haitian refugees. Her honours incorporated the Presidential Medal of the Arts (1989) and the Albert Schweitzer Prize. Introduction Dunham is perhaps most well known, however, for her unique blending of anthropology and dance. According to Jessie, (2002) Dunham challenged mainstream academic circles by using her anthropology not only for articles and books, but also as a catalyst for her own artistic dance productions, which heavily drew on the dance forms and cultural rituals she witnessed and documented through total immersion in the cultures she observed. Dunham traveled the world with these productions, bringing African culture, through movements, rhythms and sounds, to the worlds consciousness. This hybrid of anthropology and dance later morphed into what is today known as the Dunham technique, a special type of dance training utilizing movements witnessed in her field work. According to Darlene, (2006) Dunham technique is today studied and practiced around the world. After Dunham retired from dancing, she moved to East St. Louis, a blighted, predominantly African-American city which she hoped to revitalize through establishing a vibrant cultural center. Dunham established there an interactive museum and a dance institute (which continues to teach her technique to students from around the world). Research objectives Dunham desired to experiences this academy the base of enough larger cultural institution that world bring the East St. Louis community with each other. Just as surely as Haiti is overcome through the character of vaudun the island possessed African American Katherine Dunham when she first went there in the year of 1936 for the purpose of study dance and ritual. According to Joyce, (2002) in her book, Dunham discloses how her anthropological research, her work in dance, and her fascination for the people and cults of Haiti worked their trance, catapulting her into experiences that she was often lucky to have had. According to Richard and Joe, (2008) Dunham explain how the island came to be possessed by the deities of voodoo and other African religions, as well as by the deep class distributions, particularly within mulattos and blacks, and the political strife remain enough in evidence at present. Full of flare and suspense, Island Possessed is also a pioneering work in the anthropol ogy of dance and a captivating document on Haitian beliefs and politics. Discussion The book Island Possessed,  details Ms. Dunhams experiences and sentiments of her adopted homeland, from the year 1936 to the late 1960s, and even describes her final initiation into the Vaudoun (Voodoo) religion of the half-island. According to Patrick, (2006) she speaks Haitian Creole fluently, she has owned a beautiful 18th century Haitian estate, Habitation LeClerc for decades, and, in the early 1990s, she put her life on the line and went on an extended hunger strike, when President Aristide was overthrown and forced to leave the country. According to Jane, (2007) Ms. Dunham also adopted a young girl from the French West Indies island of Martinique, back in the 1950s, as further demonstration of her love and commitment to the Diaspora. Introduced to Theater One of those baby-sitters, Clara Dunham, had come to Chicago with her daughter, Irene, hoping to break into show business. They and other amateur performers began rehearsing a musical/theatrical program in the basement of their apartment building, and Dunham would watch. Although the program wasnt a success, it provided Dunham with her first taste of show business. According to Darlene, (2006) Dunham and her brother were very fond of their Aunt Lulu. However, because she was experiencing financial difficulties, a judge granted temporary custody of the children to their half-sister Fanny June Weir, and ordered that the children be returned to their father as soon as he could prove that he could take care of them. Katherine Dunham Katherine Dunham was born June 22, 1909, in Glen Ellyn, Illinois, in DuPage County, and died May 21, 2006 in New York City. Although one of the most important artists (and scholars) of her time, she remains largely unknown outside Dance and African-American studies. According to Darlene, (2006) Sara E. Johnson supposed that the breadth of Dunhams accomplishments is perhaps one explanation for the underappreciation of her work. Dunham worked so hard on so many different things that she remains hard to classify. She almost single-handedly created a genuine artistic and cultural appreciation for the unique aspects of African dance, especially as manifested in African diaspora cultures. According to Joyce, (2002) Dunham was also a serious anthropologist that began her career with ground-breaking studies carried out in Jamaica and Haiti as a student at the University of Chicago. Finally, she was a tireless advocate, who led to a brief arrest during race riots in East St. Louis and a 47 da y hunger-strike carried out at the age of 82 against US discrimination against Haitian refugees. Dunhams Artistic Academic Background This process was, in fact, a remaking of memory through performance. As Hamera reinforces, the practice of he social work of aesthetics is especially communal and corporeal, and where corporeality and sociality are remade as surely as formal event is produced. According to Jessie, (2002) in this sense, Afro-Caribbean culture and sociality voyaged across the Atlantic to the rest of the Americas, Europe, and Asian-wherever the Katherine Dunham Dance Company performed. According to Ruth, (2009) Dunhams Research-to-Performance Method Armed with these researched dances of the black Atlantic and an understanding of their Functional social contexts, Dunhams dance theater became a prime laboratory where Afro- Caribbean cultures could migrate through the performance of her choreography and through the personalities of her individual dancers in the act of performing the Dunham oeuvre. Uncovering Danced Memory Katherine Dunhams earliest written ethnography provides ample proof of her prescience as a fieldworker and scholar in uncovering an ancient African dance surviving in the Caribbean on the island of Jamaica. According to Joyce, (2002) in her fieldwork represented in Journey to Accompong, she utilized a functionalist theoretical frame by recording the various social institutions in relationship to each other in the village of Accompong. Kinship, ownership patterns, religion, work group organizations, clothing and material culture, age, gender (unusual for her time), and social interaction were the sequential subject matters of her chapters. Yet, as she reveals, she had come there to study and take part in the dances. According to Naima, (2001) Accompong was and is one of the maroon villages in the Blue Mountains of Jamaica, having been established by run-a-away slaves from the Spanish as early as 1650 and later the English rulers in the 1690s of these maroons the Coromantees, an Akan g roup from the West African Gold Coast made up the largest ethnic group. They fought many battles with the British and were finally given their independence by England in a treaty signed in 1738. Thus, as a nation within a nation, the maroons of the cockpit region of the Blue Mountains had sufficiently maintained their ways of life for two centuries by the time that Katherine Dunham had arrived to study their dances and ways of life. Enslavement and colonialism had taken its toll even among those so long separated from European influence. But Dunham was determined to unearth a vital expressive part of their successful victory and independence against the British. She would soon discover this same phenomenon among the petwo dances among the Vodou practitioners in Haiti against their French captors. Through her intense engagement of the participatory insider role with the dancing maroons, she gained historical insights that were embedded within the dancing act itself: According to Richard and Joe, (2008) The war dances are danced by men and women. Their songs are in lusty Koromantee, and from somewhere a woman has procured a rattle and shakes this in accompaniment to Ba Weeyums. Some of the men wave sticks in the air, and the women tear off their handkerchiefs and wave them on high as they dance. According to Patrick, (2006) few of these turns, and we are separated in a melee of leaping, shouting warriors; a moment later we are bush fighting, crouching down and advancing in line to attack an imaginary enemy with many feints, swerves and much pantomime. At one stage of the dance Miss May and I are face to face, she no longer is a duppy, but a maroon woman of old days, working the men up to a pitch where they will descend into the cockpit and exterminate one of his majestys red-coated platoons. Afro -Jamaican dances, such as the Coromantee war dance, represent in a direct way the concept of dance itself as having rhetorical voice. As Judith Hamera explains, performance, including dance, is enmeshed in language, in reading, writing, rhetoric, and in voice. Dunham implicitly understood the movement rhetoric of the Coromantee dance and the relationship between its performance and the writing of her ethnographic experience in Jamaica. According to Richard and Joe, (2008) Dunhams willingness to engage the maroon dances on the cultures own terms, treating dance as another social system, allowed her a unique view into the role of the nearly forgotten Koromantee dance as a part of the maroons hard won battle for independence from the British. According to Joyce, (2002) this is a prime example of dances unique rhetorical voice-what dance anthropologist Yvonne Daniel calls embodied knowledge: Community members are in an open classroom with dance and music behavior. These sorts of knowledges are on display as community instruction for social cohesion and cosmic balance, Participants learn from observation, witnessing, modeling and active participation. According to Ira and Faye, (2009) Dunhams implicit understanding of this embodied knowledge established her philosophical foundation that would serve her use of dance and the body, according to Clark, as a repository of memory. Moreover, she trusted her choreographic acumen to represent her understanding of her research, which in the Jamaican case, had been unearthed and cajoled from the continuing, yet reluctant, milieux de mà ©moire lingering in Accompong. According to Richard and Joe, (2008) in her active participation, Dunham was, thus, one of the first to demonstrate the continuity of specific West African dances that served enslaved Africans with similar purposes in the colonial New World. It is significant that this discovery was cognized in the act of dancing, through corporeal immersion in the communal dances of the people. We realize from todays contemporary scholarship the importance of Dunhams early trans-Atlantic performance connections. According to Joyce, (2002) Africanist anthropologist Margaret Drewal revealed in the 1990s that African-based performance. Primary site for the production of knowledge, where philosophy is enacted, and where multiple and often simultaneous discourses are employed. As I have said elsewhere, dance, for African peoples, whether on the continent or in the diaspora, is a means of enacting immediate social context, history, and indeed philosophical worldview. Dunham understood these multiple strat egies embedded within Africanist performance, such as in her treasured Koromantee war dance. Honouring Katherine Dunham as the progenitor of African American dance would be misleading and disrespect the legacy of other African Americans who contributed their own particular ways of knowing movement. According to Jane, (2007) it introduced Bannerman to Pearl Primus. Both Dunham and Primus were pioneering giants in the American dance pantheon with different ways of making dance. Since the programme was ultimately going to comment on the dance practices of African Americans, these two pioneers had to be discussed. According to Ruth, (2009) collecting life stories and reflections on movement and descriptions of individual interactions with works of Dunham and Primus would speak of the diversity that is American dance making than the celebration of any one artist. Dunhams Staged Caribbean Dances of the Black Atlantic Dunham perceived her form of dance-theater as intercultural communication. For example, when international audiences viewed her 1948 ballet Naningo, she was allowing non-Cubans to interact with one of the ritualized ways in which male Afro-Cubans had retained their cosmological secret rituals perpetuated from the Ejagham people of todays Cross-River area of Nigeria. According to Jessie, (2002) Naningo, as an all-male ballet was a fusion of balletic athleticism, Dunham technique (particularly rhythmic torso isolations and the use of the pelvis as the source for extending the legs), and a recontextualization of the movements of the Cuban male secret society called Abakua. Through program notes, the exuberant virtuosity of the dance, and the cryptic Abakua symbolic movements, she transported European audiences to secret enclaves in Cuba that only initiated Abakua members could have previously viewed. She also cast one of her Cuban dancers in the role of a traditional Abakua figure that drums upstage center throughout the entire ballet, as an authentic gaze watching over her appropriated fusion style. According to Barbara, (2000) as the curtain closes, after all the Dunham technique dancers have left, the ballet ends with that figure moving across the stage in enigmatic movement phrases representative of the symbolic language of the Abakua Cuban male society. Secret society rituals, restaged in a secular theatrical setting is not a substitute for being there, but it does transmit an underlying social strategy of male survivors of the Atlantic slave trade, as well as a vision of sacred danced symbolism in that survival strategy. According to Ruth, (2009) Dunham company performed Naningo for people internationally who had no idea that the Abakua society even existed. In the adept hands of knowledgeable researchers like Katherine Dunham, performance becomes another mode of bridging t he cultural gaps that make cross-cultural understanding such a difficult goal to reach. Conclusion In conclusion, life of the Dunham and career are miraculous, and although she was not alone, Dunham is perhaps the best known and most influential pioneer of black dance. She wanted to make a point that African-American and African-Caribbean styles are related and powerful components of dance in America. Performed imagined migration is underpinned by her specific artistic intent and projected audience reception. There are many ways to present dance on radio but a visual image is preferable if the discussion concerns elements of a form. The programme makers can then include descriptions of how the shaping of arms and legs display rhythm or portray expression and how contours of the torso fulfill the dancers intended personification. Radio though is an excellent tool to stir the minds eye especially if the words relate life stories and movement experiences in a descriptive way. Bannerman contacted me to research and be the presenter for the 45-minute programme You Dance Because You Hav e To aired on 21 September 2003. Interested in emerging American dance forms producer, Richard Bannerman submitted a proposal to BBC Radio 3 to make a documentary on Katherine Dunham. Bannerman knew Radio 3 wanted to explore new territories in dance and Katherine Dunhams story was relatively unknown in Britain. Bannerman also found the repertory of The Alvin Ailey Dance Company inspiring and speculated that Katherine Dunhams life would be a good starting point to discuss in a general way, the dance practices of African Americans. In our preliminary meeting it became clear to me that our programme had to respect the diversity of African American practices.

The Story :: essays research papers

A story can be many things. By the definition, a story is an adventure, a mix of litterary terms, a conflict, an antagonist, a protagonist or hero, all within a coherent timeline, to entertain or teach the person the story is told to. For a person of deeper interest though, a story isn't just something thought up of, it is a source of ideas all so wonderfully expressed, a downpour of action and suspense to crisp the eye, a flow of emotions to enchant the heart, or a deluge of unknown to challenge the mind. It could possibly be all of these. Most people cannot appreciate the true essence of a story. They merely watch it from afar, admire in dull silence without even attempting to travel into the world of the story and feel the emotions, enjoy the happiness, share the sorrow, and partake in the action. The few that do appreciate it well. One such person was Ned Devine. He truly adored all stories. Whether they were children's or adult's from all around the world, he truly worshiped nothing else. He knew many of them by heart and could recite them word for word after having read the books and seen the movies at least twenty times each. Now however, he was tired of reading and watching the stories of others. Wearied he was of the few yet constant imperfections in the ideas of the material he so well enjoyed over the many decades of his life. Worn was he of the stories that were too short, or that had unsatisfying conclusions he made a decision never before considered during his long lifetime; he was going to write the perfect story because he had discovered in the flash of an instant a deep secret. This time, no imperfections would be to speak of. The wording would be as close to the degree of perfection as possible. The grammar would be mastered as if he was the one who wrote the rules that defined it. Ned Devine was elated with his new idea. He believed that his creation would be the ultimate literary creation. It was to be impossible to be tired, wearied, or worn of such a magnificent fiction because it would endlessly tingle and tickle the emotion of the reader. He knew what to do to bring his masterpiece to reality; he was in need of aid from the most qualified people of the language.

Realization :: English Literature Essays

Realization From what I see, I am nothing special, nothing out of the ordinary. Nothing has happened to me my whole life that hasn’t happened to nearly everybody else on this planet. Except that I met Brian. Being in his arms were some of the happiest times I had ever experienced. I could look deep into his eyes and be enchanted forever. Being with him changed my soul. I felt his love prying apart the hard shell of shyness that encircled me. His trust, his love and his support for me lifted me from the earth and gently sent me into the clouds. He cast off the chains I had given myself. Through him I learned a new insight about the world. It was as if a tall, dark mountain had stood in front of me, and out of nowhere, he provided the wings to fly over it. We met at my work. We started dating each other and seeing more and more of each other every day, not knowing that we were falling in love. Soon we became a couple. Our relationship was everything it should have been, almost as if our tim e together had been written for a novel. We grew closer and closer during the school year. We would go to the movies, go out to eat, go shopping and most of all be with each other for a long time. I could hardly sleep at night, just anticipating the next time I would see him and the upcoming weekend we would be together. I shared everything with him, even things I kept from my family and my best friend. Realization From what I see, I am nothing special, nothing out of the ordinary. Nothing has happened to me my whole life that hasn’t happened to nearly everybody else on this planet. Except that I met Brian. Being in his arms were some of the happiest times I had ever experienced. I could look deep into his eyes and be enchanted forever. Being with him changed my soul. I felt his love prying apart the hard shell of shyness that encircled me. His trust, his love and his support for me lifted me from the earth and gently sent me into the clouds. He cast off the chains I had given myself. Through him I learned a new insight about the world. It was as if a tall, dark mountain had stood in front of me, and out of nowhere, he provided the wings to fly over it.

The Character of Mrs. Sommers in Chopin’s A Pair of Silk Stockings Essa

The Character of Mrs. Sommers in Chopin’s A Pair of Silk Stockings  Ã‚  Ã‚  Ã‚     Ã‚  Ã‚  Ã‚  Ã‚  Ã‚      The attempt to escaping reality proves to be a timeless act in "A Pair of Silk Stockings" by Kate Chopin. The wishful Mrs. Sommers surprisingly finds herself with a sum of money unusually large for her circumstances and in her relishing and spending it reveals herself to be truly a woman of good intentions but who is weak for the intensity of the moment. Chopin has developed a character in Mrs. Sommers who plays out the fantasy of all people, rich or poor: to be someone they are not and for a day live someone else's life. Mrs. Sommers demonstrates characteristics of a prized knight such as chivalry and frugality yet confirms her mere humanity by indulging herself in the world's material pleasures.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Mrs. Sommers is a diligent homemaker who is chivalrous to her children's needs. When coming upon this grand sum of money and contemplating how to use the funds, her first thoughts are of her children's needs and not her own. Her mind wonders not to ways she may spoil herself but rather to ways in which she could improve her children's belongings creating for them a better life than for herself. "The vision of her little brood looking fresh and dainty and new for once in their lives excited her" (194). Chopin brings Mrs. Sommers pure intentions into clear view and with this snippet of information about her lets the reader realize that Mrs. Sommers has her priorities in line and bears a humble heart. Also in telling of Mrs. Sommers desires for her children, Chopin makes known of this mother's hard working attitude toward her position in life. As Mrs. Sommers considers the new apparel she may buy her family, she thinks over the duties that fil... ...rment. In this way Mrs. Sommers characterizes all women in that she appreciates the simple material pleasures, and through her, the reader can have an insight into the souls of women.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   The characteristics displayed in Mrs. Sommers are those of a valiant woman who simply needs a lapse from the usual happenings of her life. She displays qualities of an ideal mother in that she puts her children before herself, the ideal wife because she is prudent with money, and she attempts the ideal fantasy - to escape reality. Her standards are high but reachable. Mrs. Sommers is an identifiable mannerism to any woman. Kate Chopin created a magnificent female character in Mrs. Sommers, which gives hope to women and maybe a little clarification to men. Works Cited Chopin, Kate.   The Awakening and Selected Stories.   New York: Viking Penguin/Penguin, 1984. 262-66.

Buwan ng Wika Movie

Upon watching the film, although I have already a clear view that I will become a teacher in the future, it somehow encourage me to pursue and take this course very seriously not for my benefit but for others. It gives me an inspiration to study hard and be more knowledgeable for when the time comes; I can give a lot of knowledge to my students. For saying says that, â€Å"You ca not give what you do not have.†If I will be a teacher; I will be a good model teacher to the students. I will listen to them in the sense of knowing who really they are. As long as they will give me a permission to talk to them with regards to their problem- I will. I will give them all the knowledge that they need to know for their future. I will be their best friend on the other hand; if they are willing they will also be my best friends.I will not apply the rule of a teacher and students instead a teacher to a teacher and students to a students, in general I will be like them and they will be like me. I will play with them but I will stop them their bad character and alter it into a nice character. I will develop the skills and the talent of my students in any kind of field. I will make them proud of themselves. I will make a rule of respect to the classroom. May things I envisioned but first, I must envision to graduate in this profession.

First Motor Case

Global Perspectives on Accounting Education Volume 5, 2008, 17-25 FIRST MOTORS CORPORATION: A CLASSROOM CASE ON IMPAIRMENTS Tim Krumwiede College of Business Bryant University Smithfield, Rhode Island USA Emily Giannini Graduate Student, College of Business Bryant University Smithfield, Rhode Island USA ABSTRACT This case requires a detailed analysis of impairments of both long-lived assets and goodwill for First Motors Corporation, a fictitious automobile company. By integrating multiple issues into this case, students are presented with some of the complexities and interrelationships that are seen in practice.To properly prepare solutions to this case, students must successfully read, interpret, and apply both accounting standards and concept statements. The use of judgment in choosing a discount rate for present value computations is an important component of this case. In fact, an earnings management issue and resulting conflict between First Motors Management and the companyâ₠¬â„¢s auditor revolves around the discount rate choice. Additionally, the suggested questions provided with the case require that students address components of the conceptual framework in the context of the impairment standards.This case can be used in upper division financial reporting classes at either the undergraduate or graduate level. Key words: Impairment, goodwill, long-lived assets, discount rate BACKGROUND t is currently 2013 and you are a member of the engagement team assigned to audit First Motors Corporation for the year ending 12/31/2012. First Motors Corporation is a car manufacturing company focused on moving from the production of gasoline-based cars to the production of cars I 17 18 Krumwiede and Giannini based on alternative fuel sources.It was one of the first car companies to successfully produce hybrid-based vehicles in the United States. First Motors has successfully maintained car sales and retained valuable employees while creating modern, efficient cars. B y 2008, First Motors was manufacturing two vehicles, both of which are still being manufactured today. One model is a hybrid-powered vehicle that can be customized in style and features for any purchaser around the globe. This model, called the Passaic, is manufactured in Detroit, Michigan, close to the company’s corporate headquarters.First Motors also manufactures a gasoline-powered model, the Mendoza, at its plant in Lorain, Ohio. In 2008, to take advantage of its alternative fuel source expertise, First Motors purchased a large competitor, Macinaw Motors Corporation, which had made significant progress with hydrogen-powered cars. As the United States is moving toward alternative energy sources, hydrogen is increasingly being used as a fuel source to replace gasoline. To achieve such progress, several processes can be used to make hydrogen. According to the National Hydrogen Association (2006), hydrogen can be made from water, biomass, coal, and natural gas.Much of the hyd rogen produced today comes from steam reforming natural gas. Alternatively, an electrolyzer can be used to separate water into its components, oxygen and hydrogen. The hydrogen can then be cooled down to form liquid hydrogen which can be stored at hydrogen fuel stations. Macinaw Motors had experimented with several hydrogen technologies but eventually settled on the use of liquid hydrogen in an internal combustion engine as the most effective way to make substantial progress with hydrogen as an alternative fuel.Due to Macinaw Motors’ valuable research and development program, operating efficiencies, and exceptional reputation, part of the purchase price was allocated to goodwill. The amount recorded as goodwill was $1. 3 billion, or the difference between the $5 billion purchase price (fair value) of Macinaw Motors as a whole and the $3. 7 billion fair value of its identifiable net assets. When First Motors purchased Macinaw Motors, the combined company retained the name Firs t Motors Corporation.Although First Motors and Macinaw Motors merged, the former First Motors is operated as the First Motors Division and the former Macinaw Motors is operated as the Macinaw Motors Division. Each division acts as a component of the enterprise that earns revenues and incurs expenses from engaging in its own business activity. Additionally, each division is reviewed by the enterprise’s chief operating decision maker to assess its performance and each division has its own discrete set of financial information. At the time of the purchase, Macinaw Motors had three manufacturing plants, all of which are still operating today.Each plant is used to produce one car model. Plant 1 is located in Irvine, California, where the hydrogen-powered Mankato is produced. Plant 2 is located in Mishawaka, Indiana, where the hydrogen-powered Sheboygan is produced. Plant 3 is located in Braselton, Georgia, where the gasoline-powered Spokane is produced. When Macinaw Motors was pur chased in 2008, executives at First Motors believed that consumers were still purchasing gasoline-powered vehicles because their purchase price was still less than that of similarly equipped hybrid-based or hydrogen-based vehicles.Management of First Motors plans to convert Plant 3 to manufacture a hydrogen-based vehicle at some point in the future. However, for the next several years, First Motors wants to capitalize on the market for gasolinepowered vehicles and Plant 3 will continue to be used in the production of gasoline-powered cars. In late 2008, management began retooling Plant 3 of the Macinaw Division to create a new, efficient, and highly desirable gasoline-powered model of the Spokane. To retool Plant 3, the First Motors Corporation: A Classroom Case on Impairments 19 ivision incurred substantial equipment costs including the costs of body assembly jigs, welding equipment, conveyors, robots, and a new platform. Management decided to retool the plant and continue with a n ew model Spokane under the assumption that there was going to be a significant increase in oil supply from expected oil reserves in the Arctic National Wildlife Refuge of Alaska (ANWR). It was believed that these oil reserves would help keep the price of gasoline down which, in turn, would continue to stimulate demand for gasoline-powered cars. The retooling process was completed during 2009.THE CASE In 2012, First Motors management was surprised to learn that oil reserve estimates were inaccurate for the ANWR. After debate over this controversial drilling location, legislation was finally passed in 2010 that included approval for ANWR oil drilling. Some citizens of Alaska and other states were angered by the new law and protested the approval of oil drilling. Nevertheless, in 2012, drilling proceeded in one small select and authorized area. Results of the initial drilling revealed that the expected oil reserves in that location were not nearly as large as projected.Due to the ANWR finding and turmoil in the Middle East, there was a spike in gasoline prices during 2012 and the sales of the Spokane model did not meet expectations. Closure of Plant 3 was considered; however, for four reasons, management decided to keep Plant 3 open. First, management believed the spike in gasoline prices was not permanent and that other oil reserves would help to moderate future oil prices. Second, significant expenditures had already been made on the plant, and it would not require large amounts of additional capital in the near future.Third, consumers were still purchasing gasoline-powered vehicles because of the continued price differential between these vehicles and vehicles using alternative energy sources. Finally, because of union contracts, any assembly line workers laid off would be paid wages by the Macinaw Division at 75 percent of straight-time pay. Thus, management determined that it was not the appropriate time to convert Plant 3 to a hydrogen-based plant. Impairme nt Despite these reasons to keep Plant 3 open, its long-lived assets will not generate the net cash flows originally anticipated when the plant was retooled.In fact, as the result of very deep discounting of the Spokane’s retail price during the year, it is possible that the final numbers for 2012 may show negative operating cash flows related to Plant 3. Accordingly, management determined that an impairment test must be performed for the Plant 3 long-lived assets. To determine if the assets are impaired, management compares the future undiscounted cash flows of Plant 3 to the book value of the plant’s long-lived assets. As of 12/31/2012, the net book value of Plant 3’s property, plant, and equipment is $1. 4 billion, before any write-down from impairment is recorded.Additional relevant information is as follows: †¢ †¢ †¢ †¢ The estimated remaining life of the assembly line equipment is 11 years. Yearly anticipated net cash flows for each of the next 11 years is $62,504,377. It is assumed that the land, buildings, and equipment for Plant 3 can be sold for $30 million at the end of this 11-year period. The total estimated undiscounted net cash flows related to Plant 3 over the next 11 years are $717,548,147 (($62,504,377 x 11) + $30,000,000). 20 Krumwiede and Giannini The assembly-line and related equipment are considered the primary assets of Plant 3.In measuring the impairment loss for Plant 3, management considers various valuation methods for this equipment. It is determined that most of the equipment has no alternative use and that a sales value is not readily available. Accordingly, following the guidance of Statement of Financial Accounting Standards (SFAS) No. 157 (FASB, 2006), management determines that the fair value of the Plant 3 long-lived assets is best measured by the present value of its future net cash flows. The company’s management measures the present value of future cash flows using a riskfree discount rate of 3 percent.Because expected net cash flows are not adjusted for inflation, management does not incorporate an inflation factor into the discount rate. Using the 3 percent rate, the present value of the net cash flows is $600 million, resulting in an impairment loss of $800 million (book value of long-lived assets of $1. 4 billion less $600 million fair value as determined by discounted future cash flows). Once the impairment loss is determined, management is not sure how to allocate it and decides to wait for its auditors to assist in the allocation.The property, plant, and equipment of Plant 3 can be divided into four primary categories: land; buildings; robots and related equipment; and all other equipment. In anticipation of the audit, the following information is compiled regarding these Plant 3 assets: TABLE 1 Plant 3: Property, Plant, and Equipment Land Buildings Robots and Related Equipment Other Equipment Total Net Book Value $500,000 20,000,000 140,000,000 1,239,500,000 $1,400,000,000 Fair Value $1,000,000* 20,000,000* Not Available Not Available $21,000,000 Without undue costs, the fair value of the land and buildings are obtained from an outside appraisal. The 2012 Audit In early 2013, you go with your audit team to the First Motors headquarters in Detroit, Michigan for the audit, for the year ending December 31, 2012. Your team gets a quick tour of the factory, and you learn about various changes in the car industry, including the lack of oil reserves in the ANWR. You know that an impairment loss was recorded for the Plant 3 assets, and you are impressed with management’s initiative in measuring, recording, and disclosing the loss.However, you wonder if an impairment loss should have been recorded for the Mendoza, the other gasolinepowered car produced by First Motors. Fortunately, First Motors maintains cash flow and sales information on a plant by plant basis and you quickly learn that during 2012, sales of the Mendoza rem ained strong because of its compact size and excellent gas mileage. After reviewing the documentation supporting the impairment charge, you note that future cash flows are discounted at a risk-free rate of 3 percent and that this rate does not incorporate an First Motors Corporation: A Classroom Case on Impairments 1 inflation factor because the cash flow estimates were not adjusted for inflation. You vaguely recall from a college class that a discount rate should incorporate a risk premium and although you are relatively new to auditing, you know that 3 percent is a rather low discount rate. You approach management questioning this low discount rate and they become very defensive in explaining that 3 percent is the rate for all the Plant 3 assets and that no other rate would be appropriate. Upon inquiry about risk being considered in such a rate, management stubbornly states that the 3 percent rate is fine.When asked for justification, management reasons that they reached this conc lusion due to the fact that a risk premium could not be adequately measured. Additionally, they refer to Statement of Financial Accounting Concepts No. 7 (FASB 2000), which suggests that in such a situation a risk-free rate can be used. In re-evaluating the net cash flows, and after discussions with management, you agree that the cash flows are in fact the single, most-likely amount in a range of possible estimated amounts or the best estimate for the next 11 years (the expected life of the primary assets of Plant 3).However, you believe risk is not factored into these cash flow estimates. You suggest adding a risk premium to the discount rate, to incorporate fully the risk inherent in the cash flows. After consultation with the firm’s valuation experts, you are told that a risk premium is appropriate. Also, based on their experience in the auto industry and review of First Motors and Plant 3, the valuation experts suggest that an appropriate risk premium is 6 percent. From t heir advice, you conclude that 9 percent (3 percent risk-free rate + 6 percent risk premium) is a much more reasonable rate to use in discounting the cash flows.You are very proud of your findings and hope to make a good impression on your audit manager, Mr. Bother. Although you had briefly discussed with him the magnitude of the impairment loss and the discount rate used, he left the calculations and details up to you. When you approach him, however, he appears extremely frustrated and explains that First Motors never even complied with the yearly test for goodwill impairment, as specified in SFAS No. 142 (FASB 2001). You suggest that the goodwill impairment test may be unnecessary because an impairment loss for the plant assets has already been recorded by management.Mr. Bother shakes his head at you, grumbles, and tells you in a very stern manner that impairment of long-lived assets and goodwill often go hand in hand. He explains that upon acquisition of Macinaw Motors, $1. 3 bil lion was recorded as goodwill (the excess of the purchase price over the fair value of the identifiable net assets of Macinaw Motors). Mr. Bother explains to you that the fair value must be re-evaluated and compared to the book value. Furthermore, you heard some members of management grumbling about losing their bonuses if â€Å"these auditors keep coming up with more impairment charges. You realize management has significant bonuses tied to the 2012 target profits, and a large impairment loss will cause them to lose the expected bonuses. A quick review shows that the largest total impairment losses that can be recorded before the target profit will be missed and the management bonuses lost is $1. 75 billion. Your calculation is based on two facts: (a) 2012 unaudited net income before impairment charges is $2. 25 billion and (b) the management bonus arrangement states that bonuses will only be paid if 2012 net income exceeds $. 5 billion.You go home that evening and realize that yo u do not really understand what Mr. Bother said to you about goodwill impairment. For one thing, you do not know if Mr. Bother was referring to the fair value and book value of the entire company or just the Macinaw Division. You print out the firm’s training material on impairments and spend the rest of the evening reading about SFAS No. 142. 22 Krumwiede and Giannini The next day, you attend a meeting with management and Mr. Bother. During the meeting, you are first excited when you hear management indicate that they made an error in the recorded impairment charge for long-lived assets.You think that management finally realizes the necessity of incorporating a risk factor into the discount rate. However, your jubilation is quickly deflated when management indicates that the impairment testing for long-lived assets should have been done at a different level. In particular, management states that impairment testing of long-lived assets should have been for the company as a wh ole (Plant 1, Plant 2, and Plant 3 of the Macinaw Division, plus the two plants from the First Motors Division) and that the result is the impairment charge should not have been recorded.Management claims this result would hold because the decline in the value of the Plant 3 long-lived assets could be offset by the increase in the value of the longlived assets at the other plants. It is further explained that the individual who made the error is no longer with the company. Mr. Bother explains to management that the issue will be examined more closely. Before any further explanation can be provided, members of management are called away for another meeting.As you leave the meeting you realize that you do not know whether management is correct about combining long-lived assets for all plants of First Motors to perform the impairment test. Furthermore, you wonder if impairment testing is done for both plant assets and goodwill, if it can be a combined test, and if it needs to be done i n a specific order. After reviewing your notes and the company records, you also begin to wonder if a mistake was made in the original calculation of the impairment loss related to long-lived assets.In particular, for purposes of the present value calculations, you note that the land and buildings are assumed to be sold at the end of 11 years. However, you recall from discussions with management that manufacturing plants are used for many years and are retooled over and over. Accordingly, it does not seem appropriate to assume the sale of the land and buildings after 11 years. After all, according to the accounting records, the buildings have a remaining useful life of 25 years and the land has an unlimited useful life. A couple of days earlier, the valuation method for any possible goodwill impairment testing was discussed.It was determined that no fair value was readily available for First Motors or its divisions. Additionally, because the stock price of First Motors was so volati le over the past year, the market capitalization was not a good indicator of the fair value of First Motors. You, Mr. Bother, and management came to an agreement that discounted future cash flows was the appropriate valuation technique to use. However, the calculations provided by management incorporated a riskfree discount rate of 3 percent. You took the initiative to do your own calculations based on an 8 percent discount rate, which includes a 5 percent risk premium.The 5 percent risk premium was recommended by the same valuation experts from the firm who recommended a 6 percent risk premium for use in the Plant 3 long-lived asset impairment. Management calculations and your calculations are summarized below in Tables 2 and 3. The information in the first portion of Table 2 represents the total fair value of First Motors and its divisions based on discount rates of 3 percent and 8 percent, respectively. Presented in the second portion of Table 2 is the estimated fair value of ide ntifiable net assets based on discount rates of 3 percent and 8 percent, respectively.Finally, presented in Table 3 is a summary of the book value of identifiable net assets and the book value of net assets before recording any impairment for long-lived assets (the difference represents the book value of goodwill). First Motors Corporation: A Classroom Case on Impairments TABLE 2 Fair Value Information 3% Discount Rate Total Fair Value: First Motors Division Macinaw Division Total (First Motors) Fair Value of Identifiable Net Assets: First Motors Division Macinaw Division Total (First Motors) $2,600,000,000 3,200,000,000* $5,800,000,000 8% Discount Rate $2,045,000,000 2,550,000,000* $4,595,000,000 23 2,500,000,000 2,800,000,000 $5,300,000,000 $2,010,000,000 2,200,000,000 $4,210,000,000 * Please note that the total fair value for the Macinaw Division includes the combined net assets of Plants 1, 2, and 3. TABLE 3 Book Value First Motors Division Macinaw Division Total (First Motors) Identifiable Net Assets $2,000,000,000 3,000,000,000 $5,000,000,000 Goodwill $0 1,300,000,000 $1,300,000,000 Net Assets $2,000,000,000 4,300,000,000 $6,300,000,000 QUESTIONS (Assume that currently enacted GAAP is still applicable in the year 2012) Part 1 Please provide detailed explanations in answering each of the following questions.For questions 2a, 3a, 4a and 5, provide a citation to the appropriate accounting standard that supports your discussion. 1. Diagram the organizational structure of First Motors Corporation. 2. a. Under what circumstances is a company required to perform impairment testing for long-lived assets? b. Was impairment testing of long-lived assets required for First Motors? Why or why not? 3. a. At what level is impairment testing done for long-lived assets? b.Are the executives of First Motors correct in suggesting that the impairment of longlived assets at Plant 3 is not needed because the decline in the value of the Plant 3 assets can be offset by the incr ease in the fair value of long-lived assets at other plants? 4. a. At what level is impairment testing done for goodwill? 24 b. 5. Krumwiede and Giannini For First Motors, at what level should this testing be done (i. e. , should it be done for the company as a whole or just for the Macinaw Division)? If impairment testing of both goodwill and long-lived assets is required, in what order is it done?Part 2 Please provide detailed explanations in answering each of the following questions. Provide citations to the standards for each of the following: questions 6a, 7a, 8a, and 10a. Additionally, it is suggested that you provide citations to SFAC Number 2 (FASB 1980) when answering questions 10b, 11, and 12. 6. a. Prepare a schedule showing the computation of the long-lived asset impairment loss at both the 3 percent discount rate and the 9 percent discount rate. In the information provided in the case, it was assumed that the land and buildings for Plant 3 were sold at the end of 11 yea rs.Be sure to consider and discuss if the land and buildings’ â€Å"assumed sale† after 11 years is appropriate or if the â€Å"assumed sale† should be at the end of the buildings’ useful life. b. Do you think that management is correct in using the 3 percent rate, or are the auditors correct in suggesting the 9 percent rate, or can either interest rate be justified? Provide a detailed answer to this question including a discussion about a risk premium. Be sure to consider the type of cash flow information provided by management. 7. a. Once an impairment of long-lived assets is determined, how is the write-down allocated among multiple assets?Prepare a schedule showing this allocation for Plant 3 (use the impairment loss determined based on the discount rate you chose in question 6b). b. Refer to your answer for part a. After the allocation is completed, will each longlived asset (or asset category) that First Motors wrote down be stated at fair value? Wh y or why not? c. How will the impairment loss and the corresponding reduction of book value to the long-lived assets affect future depreciation expense to be recorded, (potential) future impairment charges and/or future gains or losses on the sale of the long-lived assets? 8. . Determine the implied goodwill value and the goodwill impairment loss, if any, using both a 3 percent and an 8 percent discount rate. Which rate should be used and why? b. The valuation experts suggested that the risk premium (6 percent) in discounting the free cash flows from Plant 3, for purposes of the long-lived asset impairment, should exceed the risk premium (5 percent) in discounting the cash flows for the Macinaw Division. Why is this difference in a risk premium justified? 9. a. Will management still receive bonuses if the 3 percent discount rate is used in the calculations?If the 9 percent and 8 percent discount rates are used? b. What is earnings management? c. Discuss the relationship between earn ings management and the choice of discount rate to be used in discounting future cash flows for the long-lived asset impairment of Plant 3 and the goodwill impairment of the Macinaw Division. First Motors Corporation: A Classroom Case on Impairments 10. 25 11. 12. Once written down because of impairment, can long-lived asset write-downs or goodwill write-downs be recovered if predictions change (i. e. , the fair value subsequently increases)?Is there such a thing as a write-up for either long-lived assets or goodwill? a. Regarding reliability of financial information, comment on the verifiability and representational faithfulness characteristics of the conceptual framework as they relate to accounting for impairments. Be sure to incorporate First Motors into your discussion. b. Discuss the trade-off between the relevance and reliability of reporting long-lived assets and goodwill at fair value. How does the principle of conservatism apply to this trade-off? Consider the case of Firs t Motors in your discussion.Find a real-world company that has taken an impairment charge (either for goodwill or longlived assets) and discuss how the relevant information was disclosed in the notes to the financial statements and the affect the charge had on net income or net loss of the company. TEACHING NOTES Teaching notes are available from the editor. Send a request from the â€Å"For Contributors† page of the journal website, http://gpae. bryant. edu. REFERENCES Financial Accounting Standards Board. 1980. Qualitative Characteristics of Accounting Information. Concepts Statement No. . (Norwalk, CT: FASB). _______, 2000, Using Cash Flow Information and Present Value in Accounting Measurements, Concepts Statement No. 7. (Norwalk, CT: FASB). _______, 2001. Goodwill and Other Intangible Assets. Statement of Financial Accounting Standards No. 142. (Norwalk, CT: FASB). _______, 2006. Fair Value Measurements. Statement of Financial Accounting Standards No. 157. (Norwalk, CT: FASB). The National Hydrogen Association. Frequently Asked Questions. Retrieved July 12, 2006, from http://www. hydrogenassociation. org/general/faqs. asp.