Napoleon Bonaparte His Successes and Failures

This paper is planned for talking about Napoleon Bonaparte who can be viewed as one of the most huge figures throughout the entire existence of the nineteenth century. He was the military and political pioneer of France during the period somewhere in the range of 1799 and 1815.Advertising We will compose a custom exposition test on Napoleon Bonaparte: His Successes and Failures explicitly for you for just $16.05 $11/page Learn More His standard created some drawn out impacts inside and outside France. Specifically, one can talk about different changes in the association of numerous militaries, change of national organizations, and sensational segment misfortunes in different nations. His activities show that the nineteenth century was a time of critical social and political changes which made numerous country states increasingly situated to the necessities of individuals. One can say that Napoleon’s counterparts may have various mentalities toward him. For example, his politic al adversaries accepted that he had been the despot who usurped the force against the desire of people in general. Somewhat, their allegations are very supported in light of the fact that Napoleon ousted the Directory and announced himself as the First Consul in 1799. In any case, his political force was for all intents and purposes boundless. Afterward, he guaranteed the title of a sovereign, and along these lines, he sabotaged the consequences of the French Revolution. By the by, his supporters viewed him as an unmatched military virtuoso who changed the French Army into probably the best one on the planet. Over the span of his profession, Napoleon accomplished in excess of forty triumphs. Besides, way to deal with fighting was inventive, and it was copied by other military commanders.Advertising Looking for exposition on history? How about we check whether we can support you! Get your first paper with 15% OFF Learn More It is conceivable to talk around a few significant accomplis hment and heritages of Napoleon. As a matter of first importance, much consideration ought to be paid to the appropriation of Napoleonic Code which formed the enactment of numerous districts as France, Belgium, Italy, Germany, Spain, and other European states. By and large, the selection improved the working of courts and law requirement offices. It is conceivable to state that this inheritance was substantial all through the nineteenth century. Also, it is imperative to accentuate the adjustments in the military association, for example, the sped up induction and the broad utilization of mounted guns. Be that as it may, one ought not disregard the negative heritages of Napoleon. For example, students of history note that during the Napoleonic Wars, France lost roughly 1.4 million individuals. These military showdowns delivered deplorable segment consequences for different nations, for example, Austria or Russia. Positively, Napoleon isn't the main individual who can be accused for these military clashes; be that as it may, Napoleon could without much of a stretch acknowledge the need to forfeit a huge number of individuals so as to accomplish some political or military objectives. In addition, one ought not neglect the unfavorable financial effects of his standard. For example, Napoleon’s wars with Great Britain kept France from taking an interest in abroad exchange. Besides, French producers couldn't gain admittance to numerous crude materials.Advertising We will compose a custom article test on Napoleon Bonaparte: His Successes and Failures explicitly for you for just $16.05 $11/page Learn More Modern history specialists perceive Napoleon’s military triumphs and his job in improving crafted by numerous organizations. Notwithstanding, they perceive that his wars destroyed a great many lives. By and large, it is essential to talk about the political components that formed his profession. Specifically, one can make reference to the French Revolut ion which empowered him to ascend through military positions. Much consideration ought to be paid to such the military showdowns with the traditionalists, for example, the Siege of Toulon or the safeguard of Tuileries Palace. The political and social changes, which overwhelmed France in the eighteenth century, allowed Napoleon a chance to show his military ability and assurance. This conversation shows that Napoleon had the option to change the political scene of the nineteenth-century Europe. By endeavoring to make a worldwide domain, he changed the political systems in different nations and presented enactment which improved the working of administrations. In any case, his military victories created cataclysmic segment impacts in numerous nations. This paper on Napoleon Bonaparte: His Successes and Failures was composed and put together by client Hayleigh S. to help you with your own examinations. You are allowed to utilize it for examination and reference purposes so as to compose your own paper; in any case, you should refer to it as needs be. You can give your paper here.

Why I Want To Be An Actor

My name is Colby Bean, I was brought up in maine. I live in a town called Hartland, its a modest community so there is actually nothing to do, when I was more youthful I used to play sports however the just a single I truly got into was b-ball yet the issue with just playing one game is that you just play for a couple of months out of the year. So I concluded that I needed to discover something to accomplish for the seven to eight months that I wasn't playing b-ball. So in chose to begin watching motion pictures, I began with certain works of art like The Wizard Of OZ and Back To The Future, among others.Then I proceeded onward to some progressively present day motion pictures like the initial two Spiderman motion pictures, and I was truly inspired by how they made them, fortunate for me I had the two plate gatherers release so there was a lot of narratives and extraordinary highlights so I could observe how the film was made, from how the did the tricks to the entertainers tryout an d afterward how the on-screen characters arranged for the job. By then I chose that is the thing that I need to do when I got more seasoned, I needed to be an actor.From then on I began watching motion pictures each opportunity I might, I be able to would watch the film then I would observe how they made it and afterward I would watch the film again however this time with the executive and cast editorial, so I could hear first time what they experienced to make the film, hearing how much fun everybody had making the film made me need to turn into an entertainer considerably more. So around then I was in fourth grade I think and my school began to do this program in the late spring called perusers theater.Readers theater for any individual who was in first through fourth grade and it was around two months in length and what you did was you worked with everybody to give a performance, and all through the two months you would fabricate sets, make outfits and make a music score to oblig e the play. I recollect that I was unable to stand by to be a piece of it, so I join and everybody that goes tries out for a section except if you need to be a piece of the band, so the play the chose to do is Pandoras Box, so I tryout and I get the piece of the storyteller, I was so upbeat on the grounds that the storyteller got the most lines and never left the stage.And I had some good times time doing that however the issue was I would be in fifth grade one year from now so I was unable to do perusers theater again, yet I could be a volunteer and help the children put on the performance, sort of an executive job which was fun so I did that for a long time. In any case, the best piece of being in center school was I discovered that Mrs. Neal put on a performance with the fifth and 6th graders in the start of the year. Mrs. Neal was the seventh grade english educator and the executive of the center school and secondary school show ensembles, yet she likewise was a theater entertai ner who featured in a great deal of the plays at lakewood theater.At that time I didn't not know the effect Mrs. Neal would have on me. So my fifth grade year the play that that she was putting on was Pinocchio which made me extremely glad since I watched that film a great deal when I was small, going on to the tryout I realized that since I was basically the most youthful that I wouldn't get a significant part on the grounds that there was much a larger number of individuals who had more understanding than me. So when I discovered I was given a role as The Coachman I was truly energized in light of the fact that I realized he was a major piece of the story since he possessed joy island and was liable for transforming Pinocchio and different young men into donkeys.So after that year I tryout for the play that Mrs. Neal put on my 6th grade year which happened to be Alladin and I got two or three sections in that. Be that as it may, my Seventh grade year I was hoping to explore new te rritory so I choose to try out for show ensembles since I preferred musicals and figured it would resemble one. So I wound up making that and it was genuine fun since anything with Mrs. Neal was fun, we wound up taking first in quite a while, which was cool since Mrs. Neal had been getting first for her center school show ensemble's for some time, and it caused me to understand that some time or another I need to be a piece of a melodic .I wound up making it the following year also and we won first once more. In any case, during those two years I found a film that would change my look on acting from that point on, the film I found was Titanic. Titanic turned into my preferred film so I purchased the three circle authorities release which had a long time of how the film was made and what truly got me was the set, I could hardly imagine how the had a scale copy of the titanic worked to film and sink it, that caused me to understand that I needed to be a film on-screen character, to ch ip away at enormous sets that way and to do my own stunts.So in seventh grade I did my last play and that was about the time I began to mind what individuals thought of me and in the event that they made a decision about me, so I quit doing plays and dramatization in light of the fact that those where the children that everybody ridiculed. Yet, when I got to secondary school I got genuine apprehensive on the grounds that we needed to have an expressive arts credit and I didn't have a clue what to do in light of the fact that I would not like to take any of dramatization classes and I would not like to take workmanship. However, toward the finish of my sophomore year the dramatization educator left and he was supplanted with Mrs.Neal who might begin my lesser year, so I concluded that I would take acting with her since I adored her classes and I had wanted to be in the plays that she did, so I chose why not act. So I took her acting course yet there was one issue I despite everything minded people's opinion of me so when I needed to perform stuff before our group I would get extremely apprehensive and would be up there a truly prolonged stretch of time before I got started.So the year's end came and I some how got my credit, I was genuine soothed that it was over on the grounds that I wouldnt need to anything like that once more. However, for reasons unknown I chose to take acting again my senior year, and I don't have the foggiest idea what happened that mid year yet I quit caring what individuals thought and when it came time to get things done before the class I could do it such a great amount of simpler than the year and I dont know why. Yet, I have an inclination that it was a result of Mrs.Neal she generally pushed everybody to improve and to face challenges, and I feel like without Mrs. Neal I wouldn't have any significant bearing to get my lone wolves in representing film, I would simply be somebody with a fantasy about being entertainer who never attem pted to make my fantasy work out as expected. I truly don't have the foggiest idea what I would do on the off chance that I never got the mental fortitude to attempt and this cause my fantasy to happen in light of the fact that this is the main occupation that has spoke to me everything else just appears to be exhausting contrasted with the adventure of acting. So I truly trust you think about me for acknowledgment.

Girl by Jamaica Kncaid Essay Sample

Girl by Jamaica Kncaid Essay Sample In 1978, Jamaica Kncaid wrote a great story that has a name “Girl”. It was published in The New Yorker and became the first published piece of writing of this author. In 1983, this short fiction story was included in the collection called “At the bottom of the river”. It became very popular in the past among different groups of people, like teenagers, African-Americans, and women. Nowadays, it is also very popular among people because it still discloses the important themes. The story “Girl, the same as other stories of the author, are based on the personal experience of this woman. The author is from Antigua, and such stories she wrote in order to present how it is to live as one of the colonies of Great Britain and as an independent stating having to deal with the after-effects of colonial rule. In her works, she speaks about discrimination, colonialism, the problem of AIDS that killed her brother, and other not less important problems that are related to the fact that she is a woman of African descent. This exact story deals with the experience of being a young woman, who live in a poor country. In general, this short story is a prose poem that reads like prose but still follows the conventional poetry rules. There are only two characters in the poem â€" a mother and a daughter. The story “Girl” is two pages long and consists of a dramatic monolog in which mother give advice to her daughter. It is very interesting that this prose poem is one long sentence that is separated by semi-colons. It is also easy to notice that it looks like a list of different commands about adult life. The advice given by the mother consists of how to do different domestic behaviors, like preparing Antiguan dishes, being a respectable woman, and upholding purity. Apart from this, there is a discussion how the daughter should communicate with the different people and how she should behave being in a romantic relationship with a man. Mostly, the story is a monolog of the mother because the daughter speaks only twice. The first time this has happened when she stands up for herself responding to on e of the mother’s questions, and the second time has happened at the end of the story when she asks the mother some clarifying question. The story finishes with a rhetorical question from the mother wondering if the daughter didn’t understand how to communicate and behave with different people based on everything she was told. The story contains three main themes: domesticity, daughter and mother relationship, and sexual reputation. The mother strongly believes that knowledge of domesticity will help her to become a good member of the community. In general, the mother thinks that there are only two groups of women: the first one is the respectable women and the second one is “sluts”. The question of sexuality is presented very well. Yet, it is presented from quite a negative side. The mother is afraid that her daughter won’t be a respectable woman and she tries to teach her everything, as she thinks, her daughter should know about the world and the society. The story also demonstrates that the mother criticizes the daughter: the way how she walks and relates to people. Therefore, it possible to say that the relationship between these two women isn’t very close because they do not understand each other. The short story “Girl” will not lose her popularity until the problems described there disappear. For this reason, it is a very good idea for every young person to read this prose poem, analyze it, and take into consideration the ideas included there.

Setting Analysis Tell Tale Heart Essay - 1687 Words

When we read short stories, poems, and books, we realize that they for the most part have a setting. The setting is the region or foundation where the story is being occurred. The setting can likewise manage timing, for example, dates. Social conditions, recorded time, topographical regions, atmosphere, fast environment, and timing are all phenomenal parts of setting. It has its three imperative portions; social environment, place and time (literarydevices). It has two guideline sorts the first is scenery setting it rises when it is not fundamental for a story, and it could happen in any setting. The second is fundamental setting, it is the time when the place and time impacts subject, character and action of a story. In this sort, setting controls the characters and by controlling setting, writers could control their characters. If they confine a particular character to a particular setting, it will portray the character (monsonschools). In the Tell Tale Heart it was never specified by the storyteller where they were. From what we are aware of while perusing the story, is that it happens within an antiquated house. One of the spots we know the most about in this story is the old man s room. The room is the place the greater part of the story stories put. Being that the room should be an individual range . It makes the story more terrifying. This is on account of the storyteller clarifies how consistently he would sneak into the man s room. Some other setting of thisShow MoreRelated Critical Analysis of Poes The Tell Tale Heart Essay examples1635 Words   |  7 PagesCritical Analysis of Poes The Tell Tale Heart The Tell Tale Heart is a story, on the most basic level, of conflict. There is a mental conflict within the narrator himself (assuming the narrator is male). Through obvious clues and statements, Poe alerts the reader to the mental state of the narrator, which is insanity. The insanity is described as an obsession (with the old mans eye), which in turn leads to loss of control and eventually results in violence. Ultimately, the narrator tells hisRead MoreRole of Realism in Edagar Allan Poe ´s The Tell Tale Heart and The Cask of Amortillado1014 Words   |  5 Pagesâ€Å"The Tell Tale Heart† and â€Å"The Cask of Amontillado† written by Edgar Allan Poe are dark short stories relevant to murder, revenge, and mystery. Poe writes both stories in a Gothic style in order to deal with ideas of realism. One may ask were the murders and punishments justifiable in either short story? One may also ask did Poe accurately depict realism in each story? 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In an ideal situation, one would expect the narrator to protest about his innocence to detach his conscience from the heinous crime. However, the narrator tries to seek empathy from the reader through his protestations that diverts the reader’s attention from the crime to start wondering about his insanity. As the monologue progress, the reader is confused whether theRead MoreEdgar Allan Poe s The Tell Tale Heart And The Fall Of The House Of Usher Essay2099 Words   |  9 Pagesâ€Å"The Tell-Tale Heart† and â€Å"The Fall of the House of Usher† by Edgar Allan Poe contain many of these elements, and in this paper I will analyze why these a re classified as Gothic stories. The first attribute that categorizes Poe’s works â€Å"The Tell-Tale Heart† and â€Å"The Fall of the House of Usher† as Gothic stories is the setting. Gothic literature typically has a setting that can be described as medieval, and this feature creates a variety of sensations for a reader. The setting of â€Å"The Tell-TaleRead MoreAnalysis Of The Poem Frankenstein And The Rime Of The Ancient Mariner 1131 Words   |  5 PagesMaust English IV AP 11 September 2015 The Burden of Knowledge, An Analysis of Gothic Elements in Frankenstein and The Rime of The Ancient Mariner Henry Wadsworth once said: â€Å"Every man has his secret sorrows which the world knows not; and often times we call a man cold when he is only sad.† Such untold sorrows are what plague two very distinct characters in two very distinct works of literature. Mary Shelley’s Frankenstein tells of Victor Frankenstein’s torment as he is plagued by his creation;Read MoreThe Tell Tale Heart Analysis1295 Words   |  6 PagesKlinger, Sabrina - Midterm Exam Explain the term ‘unreliable narrator’. How does this point of view complicate the plot in Poe’s, The Tell-Tale heart? An unreliable narrator is a narrator whose credibility has been seriously compromised whether it be in literature, film or theatre. Such as providing faulty, misleading or distorted details. The narrator in this short story is the killer. We really do not get the opportunity to really know the killer such as his name and what his motive is in killingRead MoreChilds Story2238 Words   |  9 PagesAnalysis of Fictional Techniques Paper Team C’s Paper is an Analysis of Fictional Techniques on The Child’s Story by Charles Dickens, The Gift of the Magi, by O. Henry, and The Tell-Tale Heart by Edgar Allan Poe. The team focused the following three techniques: 1) Nature of Narration; 2) Nature and level of description included in the story; and 3) Use of Setting. Several questions have been answered concerning the different effects produced by each of the authors’ use of these techniques. ContentRead MoreEssay on The Fall of the House of Usher by Edgar Allen Poe1628 Words   |  7 PagesThe Fall of the House of Usher by Edgar Allen Poe Symbols and imagery of horror and death in a story touch the reader like a fingertip against a chord and can make the heart resonate with fear and woe as the suspended lute with tone. The verbal illustration that is used in the opening phrase in Edgar Allen Poes The Fall of the House of Usher is as strong as the imagery of dismay utilized throughout the rest of the story, like the dark and gloomy house. The vivid colors and visuals in theRead MoreThe Queen Of Hearts, By Lewis Carroll880 Words   |  4 Pages†§ The Queen of Hearts in Alice’s Adventures in Wonderland Alice’s Adventures in Wonderland is a nonsense novel created by Lewis Carroll in 1865. The story begins with Alice follows a clothed rabbit to a rabbit hole. She goes to a couple bazaar places and meets talking animals. In chapter eight, Alice encounters three playing cards painting the white roses into red because The Queen of Hearts hates white roses. She is a character who always angry and yells â€Å"Off with their heads!† She invites Alice

Children s Consumption At Primary Schools - 1302 Words

According to the peer-reviewed article â€Å"Validation of the School Lunch Recall Questionnaire to Capture School Lunch Intake of Third- to Fifth-Grade Students† by Amy Paxton, MPH, RD, Suzanne Domel Baxter, PhD, RD, LD, FADA, Phyllis Fleming, PhD, and Alice Ammerman, DrPH, RD, there is an important need for new, more accurate and efficient means of childhood dietary assessment methods within schools. Throughout this study, childhood dietary intake evaluations are used to recall or observe children’s consumption at primary schools. Due to increasing statistics of childhood obesity and current expensive, time and resource heavy methods of assessment, an improved means of intake evaluation could prove beneficial. Through this study or research,†¦show more content†¦With childhood obesity at a profound high, the study emphasizes that it is of great importance that methods be taken to appropriately measure and positively influence children’s meal intake. Re search confirms that the majority of dietary customs are established during childhood. Therefore, proper childhood dietetic assessments are a beneficial method to improve and measure food choices of children during lunchtime at primary schools. As stated by the authors, present evaluations of children’s dietary consumption are â€Å"24-hour recalls† and â€Å"meal observations†. Conversely, these implements are identified as exclusive and particularly resource dependent. As indicated by its title, the â€Å"24-hour recall† questions children in primary schools about their entire meal consumption throughout a day’s span. In opposition of the method, prior studies indicate it is rather challenging for young children to correctly recall a complete day’s meal ingestion. Thus, not only is the â€Å"24-hour recall† potentially inaccurate, but the assessment uses an abundant amount of time and money. Another type of dietary assessment, †Å"meal observations†, appear to be more precise than â€Å"24-hour recalls†, but the resources used are still high. Lastly, â€Å"food frequencies, food diaries, and combination of food frequencies and 24-hour recalls† have been used as

Banana Free Essays

The time and temperature change of the reaction are graphed to identify the hanged in enthalpy and entropy that took place as the melted substance solidifies. Using the data we can then predict the change in free energy, GAG . Keyword’s: Entropy, Enthalpy, Free energy, naphthalene II. We will write a custom essay sample on Banana or any similar topic only for you Order Now Introduction Enthalpy, H, is a thermodynamic property of a system. It is defined as the sum of internal energy U of a system and the product of the pressure and volume of the system: H = IS+UP The UP term represents the mechanical work done on or by the system. Since we are usually more interested in changes than in absolute values, we could write H = + up Entropy, S, is an another thermodynamic property. Which we can consider as a measure of the disorder or randomness of a system. An ordered system has low entropy. A disordered system has high entropy AS equals the heat transferred between the system and Its surroundings divided by T: AS = Q/T = H/T Enthalpy and entropy are different quantities. Entropy has the units of heat, Joules. Entropy has the units of heat divided by temperature, Joules per Kelvin. In this experiment, the group would Like to compare the entropy, AS and enthalpy, AH by monitoring the temperature time during phase change of a melted naphthalene to reeking point. And using the data to predict LEG. Ill. Experimental Section Prepare 250 ml of half full tap water In a beaker to be placed In a ring stand, light the Bunsen burner to begin heating of water. In a large test tube fill half full of thread at the end of the test tube to let it hang in an iron clamp. Place the test tube into the beaker of hot water . Notice the melting of solid crystals. Carefully remove the water bath apparatus and burner from beneath the test tube and begin recording the temperature every after 30 sec, until the naphthalene passes the reeking point of molecules. IV. Results and Discussion Initial Room Temp: 34 c Temperature vs.. Time Based from the results the naphthalene freezes at 840 seconds in 77. 8 degrees Celsius. Freezing reaction is an exothermic process; energy is lost from the water and dissipated to the surroundings. Therefore, as the surroundings get hotter, they are gaining more energy and thus the entropy of the surroundings is increasing. During the process of melting naphthalene, the reaction is said to be endothermic because the system absorbs the energy from its surroundings. The relationship between the mime and temperature is inversely proportional as the time increase the temperature decreases. The Gibbs Free Energy of reaction (G) is an indicator of reaction spontaneity. Obeying the Entropy change and enthalpy change together influence the spontaneity of a chemical reaction. A spontaneous process is capable of proceeding in a given direction without needing to be driven by an outside source of energy. In Second law of thermodynamics, the naturally occurring reactions always move toward a state of lower potential energy. Thus, a reaction with a negative delta applied during the reaction. A reaction that is spontaneous is always accompanied by the net release of free energy (energy available to do useful work). However, some spontaneous reactions require added energy to get started. The energy they finally release includes both this added energy and the calculated free energy of the reaction. V. Conclusion The cooling the reaction is said to be spontaneous because there is no heat applied during the process and enthalpy seemed to be the dominating factor in fingernails. The spontaneity of the process appears to be associated with a highly ordered yester going to a less-ordered, uniform state. How to cite Banana, Papers

Police Encounters with Suspects and Evidence free essay sample

Analysis and application: police encounters with suspects and evidence| CJ227-08 Criminal procedure| Unit 2: analysis and application: police encounters with suspects and evidence| 1. Did officer Smith have reasonable suspicion to make the initial stop of this vehicle?Officer Smith had reasonable suspicion which is based on the totality of the circumstances as understood by those versed in the field of law enforcement; it is commonly described as something more than a hunch but less than probable cause. (quiz law) The answer is yes, Officer Smith did have reasonable suspicion to make the initial stop of the vehicle. Because the taillight appeared to be broken which is a traffic law violation.Also officer Smith remembered a vehicle that matched the general description of the car that he stopped. This car fit the description of the vehicle that was suspected in a recent roadside killing of another police officer. 2. Was the â€Å"pat-down† of the driver legal? An officer may order a motorist out of a car to ensure the officer’s safety. We will write a custom essay sample on Police Encounters with Suspects and Evidence or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page (quiz law) The police officer may conduct a pat-down search to ensure there are no weapons. quiz law) The â€Å"pat-down† is a quick search of a person’s being in order to determine if any weapons are present. Officer Smith’s pat-down was legal because it was necessary to ensure his safety. Instead of providing her license and registration, the driver speeds away which resulted in a high speed chase. This is a circumstance that would cause a reasonable person to believe that entry (or other relevant prompt action) was necessary to prevent physical harm to the officers or other persons. (The lectric law library,1995-2011) This situation does fall under exigent circumstance because there is imminent danger, destruction, and the suspect is trying to escape. (quiz law) 4. Was the gun in â€Å"plain view† and legally obtained?Plain-view doctrine the rule permitting a police officer’s warrantless seizure and use as evidence of an item observed in plain view from a lawful position or during a legal search when the item is evidence of a crime. To determine if the plain view doctrine applies, police must consider a number of validations one is due to exigent circumstances, which Officer Smith’s finding the gun falls under. (quiz law) Plain view did apply to Officer Smith finding the gun in the open glove compartment and is lawful.The gun was discovered inadvertently, Officer Smith had lawful access to the place from which the gun could be plainly seen. Inadvertent discovery a law-enforcement officer’s unexpected finding of incriminating evidence in plain view. 5. Will the marijuana baggie be admissible evidence? When a person is unable to give consent due to unconsciousness, the officer can search the purse or wallet of the suspect to get their I. D. , it’s called implied consent.The woman gave Officer Smith probable cause to conduct a full search when she fled from Officer Smith when he pulled her over for the taillight. Officer Smith will be able to use the marijuana baggie as evidence. While looking for the unconscious woman’s I. D. , Officer Smith found a baggie of marijuana in her purse. Since the woman fled and wrecked the car Officer Smith has probable cause and the marijuana baggie can used as evidence.

When I Grow Down Essays - Charlie And Lola, , Term Papers

When I grow Down When I grow down I want to stop being a lawyer. I want to walk out of the conference room and leave my client hanging. I want to go back to school and learn how to be a successful loser. I want to teach my kids that winning isn't everything and it really doesn't matter as long as you have fun. When I grow down I want to have fun. I want to be Free. I want to be ME.

Free Essays on Failure Of The Leaque Of Nations

, U.S. President Woodrow Wilson laid out the first draft of the Covenant of the League of Nations before the Paris Peace Conference. At the end of the first World War in 1919, the entire globe was war weary and in need of relief system that could keep the peace, and Wilson’s ambitious idea to set up a League of Nations seemed almost too good to be true: it was to be an association of states designed to replace traditional power politics in an organization that would use peaceful negotiation to maintain international peace and security. The unifying principle of the League was the shared belief that acts of aggression and war were crimes against humanity and that it is the interest and the duty of every Member State to join in preventing it.2 While an excellent idea in theory, the League met with repeated problems in keeping its Member States in line with this one principle, the central point of League’s Covenant, simply because the nations had not adapted their foreign policy to change from a standpoint that they only had themselves to look after, instead of looking after the interests of the League as a whole working unit. Following several years of successful, though rough, interventions, including the aversion of war in the Greco-Bulgar Crisis in 1925 and several disarmament agreements, the whole world soon began to watch as Woodrow Wilson’s â€Å"living thing† slowly began to die. Japan invaded Manchuria and left the League, Germany, too, resigned from the League and proceded to rearm itslef, and the League’s advice at the World Economic Conference in 1927 was blatantly ignored, proving that harldy anyone gave the League any mind as true force of global power. However, the event that truly marked the demise of the League of Nations as a successful keeper of international peace and security was it... Free Essays on Failure Of The Leaque Of Nations Free Essays on Failure Of The Leaque Of Nations "Ineffectiveness in Action: The Failure of the League of Nations" by John Parks â€Å"A living thing is born.†1 With these words, U.S. President Woodrow Wilson laid out the first draft of the Covenant of the League of Nations before the Paris Peace Conference. At the end of the first World War in 1919, the entire globe was war weary and in need of relief system that could keep the peace, and Wilson’s ambitious idea to set up a League of Nations seemed almost too good to be true: it was to be an association of states designed to replace traditional power politics in an organization that would use peaceful negotiation to maintain international peace and security. The unifying principle of the League was the shared belief that acts of aggression and war were crimes against humanity and that it is the interest and the duty of every Member State to join in preventing it.2 While an excellent idea in theory, the League met with repeated problems in keeping its Member States in line with this one principle, the central point of League’s Covenant, simply because the nations had not adapted their foreign policy to change from a standpoint that they only had themselves to look after, instead of looking after the interests of the League as a whole working unit. Following several years of successful, though rough, interventions, including the aversion of war in the Greco-Bulgar Crisis in 1925 and several disarmament agreements, the whole world soon began to watch as Woodrow Wilson’s â€Å"living thing† slowly began to die. Japan invaded Manchuria and left the League, Germany, too, resigned from the League and proceded to rearm itslef, and the League’s advice at the World Economic Conference in 1927 was blatantly ignored, proving that harldy anyone gave the League any mind as true force of global power. However, the event that truly marked the demise of the League of Nations as a successful keeper of international peace and security was it...

Managing Decision Making Essay Example | Topics and Well Written Essays - 750 words

Managing Decision Making - Essay Example The result is that decision makers will have better grasp of factors bearing on company performance. Business Intelligence (BI) tools, especially in the form of spreadsheets, can be highly complementary to EUD systems, for they both lend themselves for use by non-specialists. An extension of BI is Artificial Intelligence (AI), which aims to minimize human interference in the preliminary and intermediate stage of data selection and processing. Expert Systems are an even advanced vision of AI, that aim to make the sort of sophisticated decision making and recommendations that only experts were thought capable of doing. In sum, EUD is a promising avenue for business operation. It has wide scope and application within an enterprise, affecting employees from all domains to the top managers. Introduction The practice of End User Development (EUD) was not thought of as viable in the early days of the Information Technology revolution. But in recent years, with storage, processing and progra mming technology having grown at a rapid pace, EUD is given consideration by many business enterprises. All employees, irrespective of their proficiency in IT and programming, can participate and benefit through EUD. Sophisticated software tools with intuitive user interfaces and integration capabilities help create new applications through the study and improvement of existing systems. (Luthy 2002, pg. 69) Hence, the report will cover various ways in which employees can adapt to EUD and increase both individual and overall productivity. Decision making is one area where EUD has had impact. If end users merely point to what comprises relevant data for the company, the powerful IT system can create salient reports for the top management. Spreadsheets are a great aid in this process, but the key is in identifying valuable information from the vast amounts of data that a company generates. EUDs also changes the role and responsibility of regular IT staff, in that, they now coordinate w ith non-specialists in fine-tuning the system. A company would also need lesser number of IT staff, leading to cost efficiency. Each employee will bring his/her domain knowledge to the information system, making it a multi-dimensional tool. With the incorporation of Knowledge Management (KM) features into EUD, the IT system can prove to be focussed and yet flexible. The key to successful KM lies in understanding where important data lies and in devising ways of tapping into it. (Lindvall &Rus, 2002) The report speculates on the potential of KM to offer a competitive edge for the business. Business Intelligence (BI) tools, especially the ubiquitous spreadsheet, can be a great ally for EUD systems. The simplicity of working a spreadsheet makes it accessible to non-IT personnel. When aligned with sophisticated data mining principles, a spreadsheet can be programmed to produce the most relevant reports, future trends and estimates. Expert Systems and related Artificial Intelligence tech nology are going to be at the centre of business functioning in the future. (Rao, David 2004. 779) The pros and cons of these cutting edge technologies are explored in the report. Finally, the importance of EUD is analyzed in light of rampant growth in the services industry, which is more data intensive compared to manufacturing industries. The report outlays various aspects of EUD and analyzes how much this nascent technology can transform business operations

ASSESS THE CURRENT MOVE TOWARDS COMPETITION AND CHOICE IN HEALTH CARE Essay

ASSESS THE CURRENT MOVE TOWARDS COMPETITION AND CHOICE IN HEALTH CARE IN TERMS OF THE EFFICIENCY VS. EQUITY TRADEOFF - Essay Example It has been a key concern for policy makers to promote choice and competition, so as to increase productivity and responsiveness to consumers in healthcare. The western countries in Europe and the United States have embarked on renovating their healthcare services, to allow patient choice through availing price competition between the health care providers that customers can choose from. In the past, healthcare service had been a government dominated area, and in most developing countries it enjoyed a monopolistic position, with ability to provide a variety of services and capture the customer surplus in the market. However, today there are many private organizations that venture in the healthcare service as hospitals and pharmaceuticals, which are highly relying on modern technology to offer the customers quality service. As a result, this has made the cost, quality, and healthcare accessibility a legislative and policy issue that ought to be managed, due to the rising variation. Th e economic benefit of promoting competition and choice is to enhance competition pressure, so that private firms become more efficient, causing them to reduce costs of service and improve their services and products as a way of attracting clients, which is generally healthy and an improvement of the economy (Propper, 2010). New forms of health care financing and delivery have developed as a result of the competitive pressure for cost containment, to slow health care inflation and encourage clients to choose from the available relatively lower cost health care. Hospitals and physicians have been each forming mergers and joint ventures with their partners in the healthcare industry, hence influencing costs and bargaining power as they improve the quality of health care and its distribution to ensure equity in the society (Federal trade commission, 2004). Competition, Patient Choice, and Equity In health care, improving patient and user choices are perceived different in accomplishment of healthcare systems objectives. However, it has become a key concern for most nations so that they get to direct their future in health and public services in regard to patients wants. According to Fotaki, offering patient choice in England is viewed as an attempt to address the failure of the pre-existing policies that had been operational in providing equitable and high quality services to the population, while it is perceived as a way to achieve other desirable goals, for example reducing the waiting lists, hence not an explicit policy objective on its own merit (2007). There are numerous patient choice policies being developed in health care industries, but how efficient and effective they will be will depend on the adjustments they would have made from the past policies, and how attractive it would be to the customers in the already competitive market. The transition made so far is that the patient or user choice policies are been made based on the learned experiences in the previous policies. The health systems of most developing and developed countries are still been challenged in responding to the needs of the less privileged members of the society; therefore creating inequality when it comes to choice in healthcare and its delivery. Although the mergers and consolidation of health facilities and physicians have improved, it does not mean that the service being provided to some people, especially in the marginalized areas are similar to those being delivered in urban parts. The networks being formed have been effective to ensure equitable health outcomes, but the efficiency in health

Literature Review on Audits and Auditing

Literature Review on Audits and Auditing 2.1 Introduction This chapter reviewed the detail literature on important keys in this research such as the audit, audit firm tenure, audit firm size, fraudulent financial reporting and relevant past research findings on (i) the relationship between audit-firm tenure and fraudulent financial reporting and (ii) the relationship between audit-firm size and fraudulent financial reporting. 2.2 Audit Definition of audit is different among many scholars. Audit function is defined by Nagny et al. (2002) to the function that an independent, objective assurance and also consulting activity that designed to add value and improve an organizations operations. In the other study, Kathleen M. Jackson (2010) has further explained that an auditor can perform the two types of audits namely limited-scope or full-scope. It was proven in past studies that some clients opt to choose in receiving a limited scope audit in order to reduce audit costs. In fact, the impact of limited scope exemptions is decreased in audit procedures and as a result it can lead to lower in audit fees. In addition, a long list of audit procedure for investments is needed in the full-scope audit. 2.2.1 Quality of Audit firm The audit services as proposed by Watts (1977) is required as the monitoring methods due to the conflicts that may arise between managers and owners, and also for them who come from different classes of security holders. In addition, in past studies conducted, it was showed that audited statements provision is the least cost contractual response to intra-owner and owner- managers conflict of interest, as an example agency costs. The agency costs is different from different firms and also for over time to some clients. Besides, a heterogeneous demand required by clients for the audit services is resulted from different agency cost for some firms such as when the levels of auditing that requested is not as usual. Moreover, Watts (1977) also argued that the audit services quality is mentioned as the market-assessed joint probability where the auditor is able to find out a breach in the clients accounting system and report the breach. On the other side, the specified audits may enhance t he financial informations credibility as the result of the independent verification of management-provided financing reports, thus may minimize the investors information risk as proposed in the study conducted by Watts and Zimmerman (1986); Mansi et al.(2004), Dye (1993) and Johnson et al. (2002). On the other side, many past studies has proven that bad financial reportings quality resulted from short audit-firm tenure as indicated in the study by Johnson et al., (2002); Myers et al., (2003) and Ghosh and Moon, (2005). The above mentioned past studies conducted revealed that low level of knowledge in the early years of an audit and also on the mandatory auditor rotation between audit firms has lead to low quality of earnings owned by a short audit-firm tenure. Based on the result from the past studies, it was known about the mandatory auditors rotations potential weaknesses of audit firms. But, it also revealed that if the rotation requirement is targeted at auditors within an audit firm, the loss of learning will not happen. Besides that, based on the past studies conducted by Mautz and Sharaf (1961); Shockley (1981) and Lyer and Rama (2004), there are a lot of arguments on the issue of client and auditors relationships duration might affect the audit quality. One of the studied has proven that audit quality is affected as auditor tenor increases, while on the other study, auditor tenure increase in line with audit quality. 2.2.2 Issues in mandatory audit firm In order to improve the quality in financial reporting, it shown that mandatory audit firm rotation is a solution. Carey (2006) has been argued that in order to improve audit quality, there is a need of policy in the mandatory rotation of audit for particular clients besides able to increase of quality for financial purpose in financial statements. Among countries that practised the policy of mandatory rotation includes: Austria, Australia, Brazil, Greece, India, Italy, Israel, Singapore, South Korea, Taiwan and the USA as mentioned in the past researched conducted by Cameran et al., (2005); Catanach and Walker (1999); Kim et al., (2004); Chi and Huang, (2005); Chi et al., (2005) and Carey and Simnett (2006). Audit partner rotation such as audit firm rotation can lead to decrease in audit quality as based on the past study, audit partners knowledge of a clients business increases with his/her tenure on the audit. However, it was revealed that there are a few differences between audit partner and firm rotation which have impact on the tenure on audit quality. Chi et al (2005) has mentioned that audit quality is improved by the audit partner rotation during the first year of the relationship while on the other parts, audit firm rotation lead to decreases audit quality. Meanwhile, the audit firm rotation is occurs around the world, and even in Malaysia where the issue of audit firms or partners was not specified in detail of Malaysiaan official documents, for example in Companies Act 1965, the Security Commission regulations, approved auditing standards, and so on. It was found that rejection of such rotation idea by the business community is because of lack in official pronouncements on this issue. Even in findings of one study conducted by Jaffar and Alias (2002) showed that only 35 per cent of the audit firms partners and only 32.4 per cent of the chief finance officers surveyed favored audit firm rotation every three years of engagement. Meanwhile, the Edge (2002) has revelaed that in light of the Enron case, the Chairman of the Malaysian Accounting Standard Board announced the intention of the board to make it mandatory to rotate the audit firm once every five years. 2.3 Audit firm tenure In the definition of audit firm tenure, Johnson et al. (2002) has clarified that the audit firm tenure is the number of consecutive years that the audit firm has audited the client (computed by counting backward from the year the fraud began). The definition of short auditor tenure is explained by Carcello et al. (2004) by the meaning of three years or less and long auditor tenure as nine years or more. Based on the previous studies conducted by other academician, the other researches on this term revealed that imposing mandatory limits on auditor tenure is expected to improve audit quality by reducing client firms influence over auditors as proposed by Turner (2002); Brody and Moscove (1998); SEC 1994; AICPA 1978; U.S. Senate (1977) and Mautz and Sharaf (1961). 2.3.1 Short audit- firm tenure From the previous study conducted by Aminada and Paz-Ares (1997), the scholars has suggested that in order to replace client-specific assets, it will involves a technological limit, if not most, of them cannot be replaced immediately. Due to this, the financial-reporting quality is projected to increase as client-specific knowledge also increases in the early years of an audit engagement. Meanwhile, a client-specific asset (such as knowledge) that in line with transactions costs may allow the incumbent auditor to earn quasi rents from maintaining existing client relationships as specified by DeAngelo (1981). It was further suggested that if the existence of quasi rents skews the auditors incentives toward maintaining the client relationship, financial-reporting quality could be reduced in early engagement years. 2.3.2 Long audit- firm tenure As proposed by Shockley (1981), it was mentioned that the impact of the long relationship audit firm is by having a learned confidence in the client besides the scholars also suggests that the above mentioned learned confidence may result in the audit firm using less strenuous and less innovative audit procedures. Another author, Knapp (1991) in his past study on audit firm tenure has further defined that different audit tenure in an experimental setting besides able to gather that experienced audit committee members perceived that auditors with 5-year tenure were more likely to detect errors than auditors in the first year of an engagement or auditors with audit tenure of 20 years. On a part of it, Geiger and Raghunandan (2002) found that short-tenure auditors to issue going-concern opinions for clients that subsequently declared bankruptcy as compared with long-tenure auditors that is still on the preference in this study. 2.4 Audit firm size In term of the audit firm size, it was revealed that smaller audit firms have justified proposed wealth transfers from clients and from larger audit firms, where in general the audit quality is independent of auditor size as supported by Deangelo (1981) in his study. Moreover, in some of the audit quality term, where it was found in the study done by previous researchers, the term of quasi-rents, it might serve as collateral against such opportunistic behavior in the subject to loss from discovery of a lower-than promised audit quality. This finding can be proven on the theory of ceteris paribus, where the less incentive the auditor has to behave opportunistically and the higher the perceived quality of the audit when the larger the auditor as measured by the number of current clients and the smaller the client as a fraction of the auditors total quasi-rents is exist. The famous author on the theory and study done, namely DeAngelo (1981) also argues no single client is important to larger accounting firms as accounting firm size is a proxy for auditor quality, and beside, larger accounting firms are less likely than smaller accounting firms to compromise their independence. In fact, theory supported by the research taken by Dopuch and Simunic (1980) who further proposed that larger accounting firms provide higher quality services because they have greater reputations to protect. It finally defined that quality is not independent of auditor firm size when incumbent auditors earn client specific quasi-rents. Moreover, audit fees do not meant to be adjusted in full term to the incumbent auditors, with the view to the extent that the bilateral monopoly between client and incumbent auditor implies a sharing of these costs mentioned, whereby in the above mentioned case, a successful prevention of discrimination which refer to the competition from large audit firms that definitely represents a windfall gain to smaller auditors at client expense. Therefore, it can serves as an excuse to justification of the wealth transfer results from a wealth transfer from clients to smaller audit firms which under this scenario of voluntary contracts might become unfair and discriminate smaller firms. 2.4.1 Big-Four Non Big-four There are many previous studies that caught on the interest of the Big-Four and Non Big Four issues, where to further understanding of the larger audit firms (Big 4) which perceived as more capable of maintaining an adequate degree of independence than their smaller counterparts because they usually provide a range of services to a large number of clients, hence reducing their dependence on certain clients as mentioned by Dopuch (1984) and Wilson and supported also by study conducted by Grimlund (1990). The past literature that has review by Lawrence et al (2011) suggested that Big 4 firms can provide a superior audit quality as their sheer size would definitely able to support more complete training programs, standardized audit methodologies, and more options for appropriate second partner reviews. In addition, Deangelo (1981) has explained that it cant be deny that larger audit firms are generally perceived as the provider of high audit quality and might enjoy a high reputation in the business environment and as such, would strive to maintain their independence to keep up their image where it also supported by Dopuch (1984) and Wilson and Grimlund (1990). To enhance further the theory (Chow and Rice, 1982) has proven that larger audit firms are also perceived to be more independent than their smaller counterparts in managing managements pressure where in the event of disputes as they normally have more clients and can afford to give up some of their more difficult clients. In the different environment as in Malaysia, Teoh and Lim (1996) has found out that the high dependence on a few clients has been found to affect perception of independence. However, to come to the true situation, this is not consider as something new as the market for audit services for public companies in Malaysia is dominated by the international Big 4 which is previously known as the Big 6 audit firms. In fact, Che-Ahmad and Derashid (1996) reported findings from their study that the Bi g 6 (and their affiliates) audited 75.9 per cent of the Bursa Malaysia which is the Main Board as listed companies in 1991. The past literature conducted by scholars based on their past researches, the length of tenure by Big 4 audit firms is longer as their clients would be less likely to switch them compared to their smaller firms who compete in the same industry. Moreover, it was also found that the choice of audit firm can be related to the size of the auditee and the type of services needed besides the possible effect of the type of audit firms on the length of tenure. In fact, it has been also argued by Watts and Zimmerman (1986) that larger auditees are demanding highly independent audit firm to reduce agency costs due to the complexity of their operations and the increase in the separation between management and ownership and also auditors self-interest threat as found from the study by Hudaib and Cooke (2005). In the different area of past research, Palmrose (1984) has further supported that the number of agency conflicts also increases and this might increase the demand for quality-differentiate d auditors such as the Big 4 audit firms as the size of the companies increases. In fact, based on the previous findings, Becker et al. (1998) further supported on the Big 4 issues whereby on the situation of 4 clients report lower absolute discretionary accruals than non-Big 4 clients. Another similar issue as revealed based on the past findings conducted by Francis et al. (1999) who has suggested that Big 4 auditors constrain opportunistic and aggressive reporting because their clients have higher total accruals but lower discretionary accruals while on the other hand, Krishnan (2003) found that there is a greater association between future earnings and discretionary accruals for Big 4 than for non-Big 4 clients. Due to the following literature, the previous researches conducted have been done by using discretionary accruals as the mentioned scholars first measure of audit quality. The reason of applying the measure is known as it reflects the auditors enforcement of accounting standards. Another consent that revealed in the past finding of research based on th e study by Guay et al. (1996) is on the limitations on the effectiveness of an audit in constraining earnings management as it only partially effective, as discretionary accruals not only reflect managements opportunism, but also managements signalling attempts and random noise. Moreover, it was seen from some of the previous study proposed by academicians that the Big 4 auditors provide more assurance to the market than non-Big 4 auditors by the fact found that Big 4 clients have more credible earnings than those of the non-Big 4 clients then, ceteris paribus, the Big 4 clients should receive a break in their cost-of-equity capital. Khurana and Raman (2004) has revealed in their studies that in the U.S , there is a lower ex ante cost of capital of Big 4 clients as compared with non-Big 4 client, but unable to find such a difference in Australia, Canada, or Great Britain. Another scholar, Behn et al. (2008) has included analyst forecast accuracy in his study as an audit-quality prox y, where they argue that if one type of auditor increases the reporting reliability of earnings in comparison to the other type, then, ceteris paribus, analysts of the superior types clients should be able to make more accurate forecasts of future earnings than those analysts of the non-superior types clients. On view of that, Behn et al. (2008) has concluded that it is definitely the analysts of Big 4 clients have higher forecast accuracy than analysts of non-Big 4 clients. In the study, the analyst forecast accuracy is used by Chi et al. (2005) as their third audit-quality measure to proxy for an enhanced level of decision making by sophisticated financial statement users where it was revealed that differences in quality between Big 4 and non-Big 4 audit firms could be a reflection of client characteristics. In fact, fromthe result showed based on the findings of each study that used the matching models or controlling for an extensive list of client and auditor variables, can be f ound that the treatment effects of Big 4 auditors are insignificantly different from those of non-Big 4 auditors with respect to discretionary accruals, the ex ante cost-of-equity capital, and analyst forecast accuracy. 2.5 Fraudulent Financial Reporting There were many standards of audits in the world, as in the specific area, namely Malaysia has stated that the Malaysian Approved Standards on Auditing, AI 240 on Fraud and Error (MIA, 1997) is requires the auditor to assess the risk of fraud and error during the audit of financial statements. Under the standard also, the auditor should design audit procedures to obtain reasonable assurance that misstatements arising from fraud and error that are material to the financial statements taken as a whole are detected that based on the risk assessment. It means that the responsibility has to be put on the external auditor shoulder whereby if he/she is unable to detect material misstatements, particularly intentional misstatements, they may be exposed to litigation. Due to the matter, Kaminski (2002) has summarized on the fraudulent financial reporting as a critical problem for external auditors because of the damage to professional reputation that results from public, especially on clients sides dissatisfaction about undetected fraud. A few literatures and findings conducted by many scholar such as the studies by Mitchell, (1997); Grant, (1999) and Spathis, (2002) on the Fraudulent financial reporting proven the fact that the scenario has occurred in many countries as in the United Kingdom (UK) and United States (US) which have reported the seriousness of fraud activities as further supported by other scholar, Tyler, (1997); Wells, (1997); Mitchell, (1997); Vanasco, (1998); and Grant, (1999). In view to this, Johnson et al (2002) has revealed in his study that a lot of response to one or more audit failures in line with critical of the public accounting profession has determined to be in long relationships between auditors and client management result in a decline in audit quality and are not in the publics interest. To overcome the situation, a possible solution that proposed is the mandatory auditor rotation whereby the findings will be on the profession which will increase audit costs and will not improve audit quality (and in fact may reduce audit quality). On the other side, in some country where the audit-firm rotation is not mandatory, usually in the current regulatory regime, long audit-firm tenures are associated not with a decline in financial reporting quality. By referring to previous researches, it can be concluded that the quality of audit services is means to be the market-assessed joint probability which a given auditor will eventually discover a breach in the clients accounting system, and may report the breach which given that probability that a given auditor will discover a breach is depends on the audit procedures, auditors technological capabilities, the extent of sampling and so on. In fact, the same literature based on the past study has determined that the conditional probability of reporting a discovered breach is a measure of an auditors independence from a given client. To enhance the understanding of this, the definition of auditor independence is used in DeAngelo (1981) and Watts and Zimmerman (1981), who has been argue on the ex ante value of an audit depends on the auditors incentives to disclose selectively ex post. To add some more, a statement proposed by Watkins et al. (2004) in his study has explained that auditor independence and competence are critical elements affecting the credibility and reliability of an auditors report and, therefore, financial reporting credibility. 2.6 Past researches 2.6.1 Audit firm tenure and fraudulent financial reporting There are a lot of findings and conclusion reviewed by previous scholars from different view, whereby according to study conducted by Carcello et al. (2004), who has stated that there was only limited research on the relation between audit firm tenure and audit quality. On the other study conducted by casterella et al. (2005), conclusion was made that audit quality is lower given longer auditor tenure besides also suggested that audit failures are less (more) likely when auditor tenure is short or (long). Meanwhile, the finding has been denied by Chi and Huang (2005) who declared that long audit partner tenure is associated with reduced earnings quality. It is further mentioned that the two aspects of auditor tenure namely the tenure of the audit firm and the tenure of individuals engaged in the audit, particularly the engagement partner which imply that even though both aspects have been tested in the literature, the emphasis has been on audit firm tenure due to difficulties in iden tifying the engagement partner in most countries. It finally has come to complicated conclusion which shown that the empirical evidence of the effects of audit firm tenure on audit quality is combined and mixed. Apart of it, Casterella et al. (2002) and Choi and Doogar (2005) mentioned that Studies report which audit quality decreases with audit firm tenure, which may includes the auditors failure to detect fraudulent financial reporting or argument by Davis et al.(2002) is on the issuing of going concern opinions before bankruptcy and a positive relation between audit firm tenure and discretionary accruals. Different point of view and proofs from different studies, revealed that audit quality increases with audit firm tenure while another famous scholar in this study, Johnson et al. (2002) proven that the absolute value of unexpected accruals is higher in the early years of audit firm tenure in his study conducted. Recent finding on the past researches conducted and published in US as the effect of audit firm tenure (AUDTEN) on audit quality study conducted by many scholars namely Ghosh and Moon (2005); Carcello and Nagy, (2004); Myers et al., (2003); Johnson et al.,(2002); Geiger and Raghunandan, (2002) where the results proven that in the situation of audit tenure increases, audit quality also increases. Fargher et al, (2008) has shown result in his study that audit failures are most likely to occur in the first few years of tenure of an audit firm while several prior US studies have attempted to debate on the auditor tenure. In some other findings gathered include in the study conducted by Deis and Giroux (1992) who supported that audit quality decreases as auditor tenure increases, whereby in contrast, St Pierre and Andersen (1984) found firms that detected errors and experience higher legal risk than auditors with a tenure greater than three years is based on the auditors of new clients (t hree years or less on the engagement) commit. The former statement has further supported by Knapp (1991) which based on audit committee members responses to the survey, able to concludes that as auditors gain more experience with individual clients, the likelihood of discovering material errors increases while Geiger and Raghunandan (2002) has come to conclusion that short-tenured auditors is not efficient in the collection and evaluation of evidence as compared to long-tenured auditors. Obviously, based on finding gathered from different type of studies conducted, it can be concluded that their results are consistent with long-tenured auditors having a more in-depth knowledge of their clients financial status and operating systems than short-tenured auditors. However, Carcello and Nagy (2004) have concluded from their study that fraudulent financial reporting is more likely to occur in the first three years of an audit as they have not provide proofs and evidence of greater fraudul ent financial reporting by clients of long-tenured auditors. On the other study conducted by Myers et al. (2003), it was revealed that tenure and earnings can be considered as quality where the auditor-client relationship lasted for at least five years whereby they find that the magnitude of both discretionary and current ACC declines with longer auditor tenure. To further support it, Myers et al. (2003) concluded that high audit quality is determined based on the longer auditor tenure constrains managerial discretion with accounting accruals while on the other study conducted, Johnson et al. (2002) has revealed that accruals are more bigger and less persistent for firms with short auditor tenure relative to those with medium or long tenure. Finally in contrast, Davis et al. (2002) has concluded that audit quality might declines with extended tenure as the reason on tenure increases, client firms may have greater earnings forecast errors decline and alsoreporting flexibility. Another findings from studies conducted by Beck, Frecka and Soloman, (1988); Carcello and Nagy, (2004); Johnson, Khurana and Reynolds, (2002); Meyers, Meyers and Omer, (2003); Ghosh and Moon, (2005) has definitely supported the facts of auditors with long tenure have comparative advantage in this respect as they develop client-specific knowledge and deeper understanding of clients business process and risk whereby with the proofs as that fraudulent financial reporting is most likely to occur in the first three years (termed as short tenure) of auditor-client relationship. However, these studies conducted by the above mentioned scholars has failed to state any evidence that longer audit firm tenure (i.e., nine years or more) is associated with reduced financial reporting quality. Apart from that, another authors, Meyers and Omer (2003) in the study has examined on the association between audit firm tenure and earnings quality where auditor-client relationship lasted for at least five years, which lead them to come up with conclusion that longer auditor tenure constrains managerial discretions with accounting accruals, which suggests high audit quality (i.e. audit firm tenure is negatively related to both the absolute discretionary and current accruals and signed positive discretionary and current accruals, and positively related to both the signed negative discretionary and current accruals). Long-tenured auditors are more efficient as it based on the opinion view of Geiger and Raghunandan (2002) from the study conducted which based in the collecting and evaluating evidence than short-tenured auditors because long-tenured auditors have more in-depth knowledge about their clients financial status and operating systems than short-tenured auditors. The other study conducted by Nashwa George (2009) on The Relationship Between Audit Firm Tenure And Probability Of Financial Statement Fraud which has proven the long auditor tenure for a particular client which close auditor-client relationship has the potential to impair auditor objectivity in assurance functions leading to reduced financial reporting quality with the studys objective of finding out whether audit firm and client relationship is in any way related to a potential fraud risk situation in financial reporting is also determined. Another scholar, Beneish (1999) and Lundelius (2003) also has proposed on the using of five fraud indicators as the direct measure of the probability of financial statement fraud and examine whether these fraud indicators are related to audit firm tenure as used by George (2009) in this study. It shown that by using the cross-sectional multivariate regression analysis, the results in the analysis show that most fraud indicators are significantly negatively associated with audit firm tenure (expressed in terms of number of years of audit firm and client relationship). The results also supported by some previous researches which conducted by Carcello and Nagy (2004), Myers, Myers and Omer (2003) and also Johnson, Khurana and Reynolds (2002) that proven a long audit firm tenure is not related with reduced financial reporting quality, however mentioned that financial reporting problems are found to be mostly confined to the initial years of auditor engagement. Based on the review, these previous studies is very important and contribute to the audit literature by employing a direct measure of financial statement fraud and demonstrating a systematic negative association between audit firm tenure and probability of financial statement fraud. According to Casterella et al. (2002),there are two aspects of auditor tenure identified namely tenure of the audit firm and the other one is tenure of individuals engaged in the audit, which is particularly the engagement partner. The scholar has argued that even though the two mentioned aspects of tenure had been studied in past research, the audit firm tenure still need to be analyze further due to difficulties in identifying the engagement partner in most countries, since different countries are facing different rules and requirements. Besides, impacts on audit quality by the audit firm tenure are proven at the same time. Based on the past studies conducted by a few scholars namely Casterella et al. (2002) and Choi and Doogar (2005) has proven that audit quality decreases with audit firm tenure, that might includes inability of the auditor to detect fraudulent financial reporting or issuing going concern opinions before bankruptcy and a positive relation between audit firm tenure and discretionary accruals as further supported by Davis et al. (2002). In fact, the other study developed by Johnson et al. (2002) has also proved that audit quality increases with audit firm tenure. It was supported from the findings of the study which stated that the absolute value of unexpected accruals is higher in the early years of audit firm tenure. On the other side, Myers et al. (2003) has reported a negative relation between audit firms in his past research conducted. 2.6.2 Audit firm size and fraudulent financial reporting Research conducted by Sinason et al. (2001) on the length of audit tenure has come up to conclusion to be positively affected by the type of audit firm whereby it means that smaller audit firms experience shorter tenure compared to their larger counterparts who often enjoy lengthy tenure. Another finding based on the previous studies is difficulties faced by small firm in the long run in order to keep their existing clients and at the same time maintain a high degree of independence and objectivity due to increased competition and size mismatch as differences in the length of tenure between the two types of audit firms which could impair independence. It was proposed and learned from previous cases that the size of audit firm should match the size of auditee whereby when a size mismatch happened between large auditees audited by small audit firms could cause termination of the audit engagement as proven by Hudaib and Cooke (2005). From the previous literature and analysis based on previous researchers, Win the situation where client-specific quasi-rents vary across clients, auditor size is continues to serve as for the audit quality because larger auditors possess greater total collateral, but a full focus on size alone is not effective as it does not inform consumers about the relationship between the quasi-rents specific to one (potentially large) client and the auditors total quasi-rent stream. Due to this matter, it was

Government Aid in Africa’s Education Essay

America has had a great influence on Africa’s developing education system. The reason I have chosen this article is because it gives a brief look into how American organizations have played a big role in the advancement of Africa’s education. The article informs me that some of the same educational programs African-Americans are provided with in the U. S. were exported to Africa. The cities that already had a decent economy received them first. In the 1970’s Europe and America promoted education to Africa but many rejected the programs. They supported missionary and independent African schools because they provided higher training and education. Within the book, The Boy Who Harnessed the Wind, it states how the books that William borrowed from the library were donated by an American organization. Without those key books on physics and engineering William probably would not be where he is today. This article proves how much of an influence America has had on the rise of Africa’s education. I wanted to know how much assistance did Africa’s education development received from America. The article shows how American organizations have made a great impact in Africa’s education. Unfortunately the article didn’t give me all of the exact information that is needed. Indeed, it states the programs that have basically helped Africa stats its educational foundation. It lacks information on America’s current government help. It also does not tell the current state of Africa’s educational system. Information on more organizations and grants that have helped is also need. Research Improvement Completing this assignment has improved my research strategies exponentially. The school advance search has helped me out a lot with this assignment. At first my research strategies were poor and not at the collegiate level but now they are improved. I believe they will enhance throughout my years in college now. I am extremely proud of myself and thankful for the librarian showing us this great way to do research.

Ben & Jerry’s Marketing Audit Essay

1 Executive Summary According to the American Marketing Association, â€Å"marketing is an organizational function and a set of process for creating, communicating and delivering value to customers and for managing customer relationships in ways that benefit the organization and its stakeholders† (Kerin, 2005, p.6). I have completed a marketing audit of Ben & Jerry’s Homemade, Inc. in the following categories: Market and Distribution Channels, Manufacturing, Markets and Customers, Competition, Marketing, Objectives, Strategies and Tactics, the 4P’s (product, pricing, promotion, and place), and sales. Based on my findings, there are several factors that will play a key role in Ben & Jerry’s Ice Cream becoming number one in the ice cream industry, instead of being ranked, as number 2. They are as follows: Streamlining the variety and names of the ice cream flavors Increase sales in the non target markets Sell premium ice cream in half gallon sizes Improve brand image Ben & Jerry’s ice cream currently offers consumers Super-premium ice cream flavors that are both unique and quirky. Furthermore, some of the wackiest flavors were suggested by adults. For example, some of the flavors include, Cherry Garcia, Chunky Monkey, and Chubby Hubby (www.benjerry.com). As a result of some of the outlandish names, it becomes difficult for consumers have to figure out why an ice cream would be called chunky monkey, and secondly, what does the flavor consist of. After all, Ben & Jerry’s target customers are at the high end of the consumer spending spectrum. Haagen-Daazs’ most popular ice cream flavor is simply, vanilla. Therefore, perception becomes a vital marketing concept to attain the number one  status. Although Ben & Jerry’s has been acquired by Unilever, one of the leading food companies in the world, Haagen Dazs, which has been acquired by Dreyer’s has still been able to penetrate 42% of the super-premium ice cream mark et, while Ben & Jerry’s penetrated 38%. However, Ben & Jerry’s have been able to have 100% profitability over the last nine years, while decreasing the cost of sales. Penetrating the 20% non-target market would allow revenue to continue to climb upward by becoming more visible. Advertising can be done through supermarket circulars, television commercials, and radio announcements, and offering the super-premium ice promotions such as buy one, get one free or coupons. Thus, customers and profit margins increase. Currently, Ben & Jerry’s super-premium ice cream is sold in pint size quantities. Gallon size quantities were only sold to warehouse club stores. Selling the product to the general public in gallon sizes would allow them to infiltrate the family segment of the ice cream industry. Understanding the consumer is a vital tool in successful marketing and sales. However, careful research and planning are necessary. Thus, a recommendation is being made for Ben & Jerry’s to enter the market of â€Å"micro-branding†; a trend that is becoming more successful in the ice cream industry. â€Å"Micro-branding would allow Ben & Jerry’s to partner with a compatible and recognized national brand to develop an ice cream formulation that delivers a taste experience that is related to the national brand’s product (www.qffintl.com). Some of the companies that currently co-brand are Cool Brands International/General Mills = Yoplait Frozen Breakfast Bars, Reese’s candies and Friendly’s Restaurants. Furthermore, prior to launching this new venture, Ben & Jerry’s can conduct a survey among loyal customers. Ben & Jerry’s Ice Cream is the best illustration of the 80/20 rule. They achieve 80% of the revenues in the target market and 20% in non target markets; however, to increase sales and become No.1, they will need to increase sales in non target markets while stimulating demand in target markets. Based on corporate information (www.benjerry.com), Ben & Jerry’s Ice Cream evolved when two childhood buddies, Ben Cohen and Jerry Greenfield met in a 1963 7th grade gym class in Merrick, New York. In 1977, Ben and Jerry move to Vermont and completed a $5 correspondence course in ice cream making. Afterward, a $12,000.00 investment was made, $4,000.00 of it borrowed, and they opened their first Ben and Jerry’s homemade ice cream scoop shop in a renovated gas station in Burlington, Vermont, on May 5, 1978. The company has maintained a reputation for producing gourmet ice cream and frozen treats, as well as promotions that foster an image as an independent socially conscious Vermont company. On August 3, 2000, Ben and Jerry’s were acquired by Unilever, a British-Dutch food company with distribution in 100 countries. This acquisition would allow the Ben & Jerry brand ice cream to cross over into national and international markets. The ice cream was made with fresh V ermont cream and milk, and the best and biggest chunks of nuts, fruits, candies, and cookies† (www.benjerry.com). Currently, Ben & Jerry’s sell 18 Mio gallons of ice cream per year, and more than â€Å"$200 Mio in annual sales worldwide including Europe, the Mideast, and Asia† (Kerin, 2006, p.2). This makes them one of the top maker’s of premium ice cream, matching  rivals Nestlà ©Ã¢â‚¬â„¢s Haagen-Dazs, and Godiva. Some of the first flavors included French Vanilla, Mint with Oreo Cookie, Maple Walnut, Butter Pecan, and Dastardly Mash. In order to maintain its status as a leader in the premium ice cream industry, new flavors are constantly being marketed, as well as measures to determine what the ice cream consumer wants now and in the future. The corporate vision is built around three strategic goals (missions) that support Ben & Jerry’s corporate concept of linked prosperity. These goals are: 1. The product mission: Become the leading distributor of freshly made quality ice cream, utilizing natural ingredients that do not violate the environment. 2. The economic mission: Achieve capital growth for the corporation, the stakeholders, and the employees. 3. The social mission: Be a pioneer in creating innovative business practices that make a positive impact on society nationally and internationally. 1.2 Market and Distribution Channels The company currently markets flavor ice cream, frozen yogurt and sorbet in packaged pints, for sale primarily through four channels: 1. Supermarkets, and other grocery stores 2. Convenience stores 3. Retail food outlets and in bulk primarily to restaurants. 4. Ben & Jerry’s company-owned franchised scoop shops. Ben & Jerry’s Ice Cream currently distribute their products throughout the United States primarily through independent distributors targeting certain markets including New England, New York, the Mid-Atlantic region, Florida, Texas, the West Coast and selected other major markets, including the Midwest and Denver areas. In 1999, approximately 77% of the sales of the Company’s packaged pints were attributed to these target markets (www.benjerry.com). Also, the ice cream products are also available in â€Å"non-target† markets in the United States, the United Kingdom, France, Israel, Canada, the Netherlands, Belgium, Japan, Singapore, Peru and Lebanon. 1.3 Manufacturing The company manufactures Ben & Jerry’s super premium ice cream and frozen yogurt pints at its plant in Vermont. This plant manufactures Ben & Jerry’s ice cream, frozen yogurt, frozen smoothies and sorbet in packaged pints,  12oz. and single serve containers at its St. Albans, Vermont plant. However, in 1999, the company shifted the manufacturing of its frozen novelty line of business from a company-owned plant in Springfield, Vermont, to third party co-packers to improve the company’s competitive position, gross margins and profitability. As a result of this restructuring, the company was able to write-off `assets associated with the ice cream novelty business, asset impairment charges of other manufacturing assets and costs associated with severance for those employees who do not accept the Company’s offer of relocation. The implementation of this manufacturing restructuring program resulted in a pre-tax special charge to earnings of approximately $8.6 Mio in the fourth quarter of 1999 that was primarily non-cash. The plan was executed in 2000. Thus, outsourcing its novelty business will enable the Company to introduce a wider range of novelty products in future periods. 1.4 Markets and Customers Ben & Jerry’s ice cream is packaged in pints, quarts,  ½ gallons, single serve containers and novelty products primarily through supermarkets, other grocery stores, convenience stores and other retail food outlets. The company markets ice cream, frozen yogurt and sorbet in 2  ½ gallon bulk containers primarily through franchised and company-owned Ben & Jerry’s scoop shops, through restaurants and food service accounts, such as stadiums, airports, cafeterias, and hotels. The ice cream is distributed through independent ice cream distributors; with some exceptions, only one distributor is appointed for each territory for supermarkets. In most areas, sub-distributors are used to distribute to the smaller classes of trade. Company trucks and other distributors distribute products that are sold in Vermont and upstate New York. In the late 90’s, Ben & Jerry’s redesigned its distribution network to enable more company control over sales and improve efficiency in the distribution of its products. Under the redesign, Ben & Jerry’s increased direct sales calls by its own sales force to all grocery and chain convenience stores and has a network where no distributor of Ben & Jerry’s products has a majority percentage of the Company’s distribution. In addition, a joint venture of the U.S. ice cream operations of Nestle and the Pillsbury Company distributes Ben & Jerry’s products in specified territories; the balance of domestic deliveries are distributed primarily by  Dreyer’s Grand Ice Cream. Under the redesign, no single distributor is expected to handle over 40% of Ben & Jerry’s distribution, as compared with Dreyer’s distribution activities accounting for approximately 57% of the company’s net sales in 1997 and 1998. 1.5 Competition â€Å"The ability to create innovative marketing strategies is crucial to a company’s competitiveness† (Magrath, Allan, 1992, p.1). Competition in the premium ice cream industry is fierce. Initially, Nestle, Dreyer’s, and Blue Bell were Ben & Jerry’s top three top competitors. In July of 2003, Nestle merged its operations with Dreyer’s, which makes Edy’s and Haagen-Dazs ice cream (www.dreamery.com). Other significant competitors are Columbo, Healthy Choice, and Starbucks, which are all distributed by Dreyer’s. According to research, Haagen- Dazs uses several approaches to keep the status of being number one in the ice cream industry, and they are as follows: a. Substantial visibility in more foreign markets than Ben & Jerry’s. b. More shares of the markets. c. Cookies and candies are used as a part of the ingredients. In addition to competing with the number one competitor, Dreyer/Nestle, Ben & Jerry’s also has to face competition from other players including: Berkeley Farms Blue Bell CoolBrands Dunkin Friendly Ice Cream Gifford’s Schwan’s (Competitor’s cont’d) Stewart’s Shops Stonyfield Farm YoCream 2 Marketing Ben and Jerry’s Ice-cream introduced themselves to the marketplace as unusual and comical, with the hopes of appealing to the ice cream lover’s sense of humor. Thus, allowing them to acquire a loyal following. However, many adult  consumers did not find their advertising funny, as a result market research revealed confusion. Although the packaging of the ice cream was amusing, patrons were often trying to figure out why a company, that wants to sell premium ice-cream, would come up with an ice cream flavor such as â€Å"Chunky Monkey† and â€Å"Chubby Hubby†. The playful packaging was viewed as being too juvenile to necessitate its luxury price. In 1998, the company re-launched its entire pint line. â€Å"The design of the ice cream packaging was changed to a more polished grown up design utilizing collages of illustrations, photography and textures. The polished grown up designs cleared the confusion, strengthened the brand, and matched the quality of the ice cream. A superb premium look accompanied the price, and was created without forfeiting the trademark Ben & Jerry’s eccentricity† (www.fitch.com). Changing the packaging design helped the company to be taken more serious by the premium ice cream consumer market. To sustain their brand and marketing strategy, Ben & Jerry make sure all marketing activities are aimed at building brand equity, a solid reputation for the company, and most importantly, profitable customer relationship. The company’s marketing strategy includes: 1. Emphasizing the high quality, natural ingredients in its products. 2. Highlighting commitment to social change through innovative promotional and advertising campaigns facilitating brand awareness through Public Relations, magazines, radio, TV coverage, and the internet. The company now distributes its ice cream products internationally in the United Kingdom, Israel, certain parts of Japan, Ireland, France, Canada, the Netherlands, Belgium, Singapore, Peru, and Lebanon. Furthermore, all of the scoop shops are franchised, which contributes significantly to the growth of the brand. 2.1 Objectives, Strategies and Tactics Competition in the premium ice cream industry is fierce. The company’s two principal competitor’s are the Haagen-Dazs operation of Ice Cream Partners and Dreyer’s/Edys, which introduced Dreamery. Other significant frozen dessert competitors are Columbo, Healthy Choice and Starbucks. â€Å"Haagen-Dazs is the industry leader with 42% of the super-premium business, and No.2 Ben & Jerry’s, with 38 percent† (Emert, Carol, San Francisco Chronicle,p.1)  however Ben and Jerry are looking at becoming No 1 and the 4Ps analysis below illustrate how they want to achieve that goal. 2.2 4P’s – Product The packaged ice cream industry includes economy, regular, premium, premium plus and super premium products. Super premium ice cream is generally characterized by a greater richness and density than other kinds of ice cream. This higher quality ice cream generally costs more than other kinds and is usually marketed by emphasizing quality, flavor selection, texture and brand image. Other types of ice cream are largely marketed on the basis of price (www.benjerry.com). Ben & Jerry’s Homemade makes its products at facilities in Vermont. They make over 40 different Super-premium Ice Cream flavors (www.hoovers.com) Super-premium Flavors: Brownie Batter Butter Pecan Cherry Garcia Chocolate Chip Cookie Dough Chocolate Fudge Brownie Chocolate Therapy Chubby Hubby Chunky Monkey Coffee Coffee Heath Bar Crunch Dave Matthews Brand Magic Brownies Dublin Mudslide Everything But The†¦ Fudge Central Fossil Fuel Half Baked In A Crunch Karamel Sutra Martha Martha Marshmallow Mint Chocolate Cookie New York Super Fudge Chunk Peanut Butter Me Up Phish Food Uncanny Cashew Wich Frozen Yogurt Cherry Garcia (low-fat) Chocolate Fudge Brownie Half Baked Phish Food Super Premium Ice Cream, Super Premium Frozen Yogurt, and more recently, Super Premium Sorbet have become an important part of the frozen dessert industry reaching â€Å"$3.5 billion in annual ice cream sales (Emert, Carol, p.1) Super premium ice cream is the fastest growing segment in the ice cream industry. Sales in the low-card ice cream market skyrocketed to close to $76 Mio in January of 2005. Research shows, â€Å"66% of carbohydrate conscious consumers are seeking low fat products† (www.qffintl.com). In response to the demand for lower fat and lower cholesterol products, Ben & Jerry’s introduced its own super premium low fat frozen yogurt and lactose-free and cholesterol-free sorbet, as well as a new line of low fat ice cream. 2.3 Pricing Based on information provided by Information Resources, Inc., a software and marketing information services company, the total annual U.S. sales in supermarkets at retail prices of super premium and premium plus ice cream, frozen yogurt and sorbet were approximately $572 Mio in 1999 compared with about $518 Mio in 1998. During the 2001-2003 period sales grew by 11.6% In 2004, sales were approximately $260 Mio, and 2004 sales were $272 Mio. Ben and Jerry’s product is considered an affordable luxury because of the high quality and quantity of the ingredients. However, individual retailers set their own retail pricing. A reflection of the variation of pricing depends on local market conditions, as illustrated in the table below. Retail/Grocery Store Convenience store Pathmark Shoprite WaWa CVS Ben & Jerry $3.89 $3.79 $3.99 $3.69 Dreyer/Haagen-Dazs $4.19 $3.99 $4.29 $3.89 2.4 Place Competition and consumer demand are increasing in the premium ice cream industry. Because of limited shelf space within supermarkets, visibility becomes minimal for many ice cream manufacturers. As a result, some brands have been forced out of some markets. In most supermarkets that were visited, Ben & Jerry’s have their own section of shelf space to advertise there product. This is done by having their product advertised in a separate freezer space. In markets where they do not have their own shelf space, they tend to use a seasonal adjustment strategy. 2.5 Promotion Ben & Jerry’s use community involvement to advertise their ice cream. The company hosts a yearly folk festival which has about 50,000+ attendees. Free cones are given away at this annual event. In addition, the company has guided tours of its facility in Vermont. This is a non-traditional marketing approach. Currently, the company does not advertise in retail papers, nor do  they solicit buyers in television ads. As a result, it is difficult to quantify investment and return on investment (ROI). However, being able to double profit within five years illustrates Ben & Jerry’s ability to successfully market and drive sales. 2.6 Sales Cohen and Greenfield began packing the ice cream in pints for sale in local grocery stores in 1980. The first franchise followed in 1981. The company earned national exposure that year when Time magazine hailed their product as â€Å"the best ice cream in the world.† After opening its first out-of-state franchise in Maine in 1983, Ben & Jerry’s Homemade first went public in a Vermont-only stock offering (to keep ownership local) in 1984. Sales that year surpassed $4 Mio. The fat-free mania of the 1990s prompted the ice-cream producer to introduce frozen yogurt nationally in 1992 and nonfat frozen yogurt in 1995. Stiff competition and plant expansion in 1994 caused Ben & Jerry’s to suffer its first-ever loss. In 2000, Unilever acquired the company for about $326 Mio. Since its purchase of Ben & Jerry’s, Unilever has not fully integrated the company into its freezer-full of North American ice cream brands. However the parent has plans to boost the brand into its global portfolio. While most Ben & Jerry’s is exported from Vermont, limited production of the product has begun in Europe. Since its purchase of Ben & Jerry’s, Unilever has not fully integrated the company into its freezer-full of North American ice cream brands. However the parent has plans to boost the brand into its global portfolio. While most Ben & Jerry’s is exported from Vermont, limited production of the product has begun in Europe. After a slow spell in its retail growth, Ben & Jerry’s has announced it will step up store openings around the US. To share the cost of nabbing prime retail locations, the company is partnering with its Vermont neighbor Green Mountain Coffee Roasters to add coffee and pastries to its SCOOP SHOP menu — and hopefully extend sales into times of the day when people aren’t typically eating ice cream. An analysis of net sales for the last 9 years reflects a significant growth that is a result of: A better market penetration.  A reduction of cost of sales throughout the years (operational efficiency, improved sales and marketing) Improved gross profit over the years (reflects increased efficiency) In fact, based on the above analysis, Ben & Jerry’s are in a position to beat out their number one competitors, Dreyer’s and Nestle. 3 Recommendations Based on the findings in conducting a Marketing Audit for Ben & Jerry’s Super-Premium Ice Cream, Ben & Jerry’s Ice Cream is the best example of how to turn a dream into a successful business venture. In fact, they have achieved the No.2 player in the Super- Premium Ice Cream market. Their next goal is to become No.1. To achieve their goal, Ben & Jerry’s have to address the following issues that were identified in the Marketing Audit: They have to stream – line the variety of flavors. In fact, the current offering tends to confuse the consumer especially given the associated luxury price tag. They have to increase sales in the non target markets by increased marketing as an effort to become more visible to consumers. Sample marketing and advertising channels include television commercials, supermarket circulars, and radio advertisements. In fact, Ben & Jerry’s Ice Cream is the best illustration of the 80/20 rule. They achieve 80% of the revenues in the target market and 20% in non target markets; however, to increase sales and become No.1, they will need to increase sales in non target markets while stimulating demand in target markets. References Anonymous. Ben & Jerry’s 10-405K Report. Retrieved December 28, 2005, from http://www.benjerry.com/our company/research library/fin/1999/10k.html. Anonymous. Ben & Jerry’s 10-405K Report. Retreived December 28, 2005, from http://www.benjerry.com/our company/press_center/press/press_release.cfm. Anonymous. Packaging, Brand Communications and Consumer Environment. Retrieved from http://www.fitvh.com/case-study Anonymous. (2005).USA summer ice cream scene: Novelties, Co-Branding and Something for Everyone. Retrieved December 28, 2005 from http://www/qffintl.com/pdf/july_2005/95.cfm Chevron, J, (1998). The Delphi Process: Strategic Branding Methodology, (15)3, 1-2. Retrieved December 28, 2005 from http://www.jrcanda.com?art_delphi.html Emert, Carol. (1999). Dreyer’s enters the cold war. New Dreamery line is going cone to cone with Haagen–Dazs and Ben & Jerry’s. Retrieved January 10, 2006, from http://www/sfgate.com/cgi-bin/article.cgi Kerin, Roger, Hartley, Steven.(2005) Marketing. Eighth, Retrieved December 5, 2005 from University of Phoenix database Magrath, A. (1992). Six pathways to marketing innovation. Business & Company. Resource Center. Retrieved December 10, 2005 from http://galenet.galegroup.com Murray, B. Ben & Jerry’s homemade inc. Hoovers A D&B Company. Retrieved December 12, 2005, from http://www.hoovers.com