Critical Perspectives on Accounting Essay Example for Free

Critical Perspectives on Accounting Essay In this article Marcus Milne provides critical overview and analysis of literature devoted to establishing evidence for positive accounting theory in regards of corporate social disclosure. The central argument of the paper is that positive accounting theorists are trying to colonize social and environmental accounting research. The present article is empirical research and the author employs qualitative and quantitative data to support the claim that positive accounting theory of social disclosure has failed in its endeavor. The author’s purpose is to challenge the perceptions of positive accounting theory and to illustrate why efforts of theorists to social and environmental accounting has failed. The author focuses on the original work of Watts and Zimmerman and tends to present their concern and ideas with the lobbying behavior observed in US oil companies. The companies were claimed to be monopolists and self-interested politicians that had pursued mainly wealth transfers in the form of taxes and other political costs. For them, social responsibility is passing remark. The article is useful to my research topic as Milne suggests that modern businesses and companies should be more concerned with social and environmental responsibility as our world’s resources are not unlimited. The main limitation of the article is that only one original work is incorporated – the article presents one viewpoint without presenting multiple views on the problem. The author indicates that literature on positive accounting theory has failed to provide arguments for self-interested managers’ wealth maximizes. The article will be useful supplementary information for my research on social and environmental responsibility.

Capital Punishment :: essays research papers

How often have we heard the statement â€Å"Two wrongs don’t make a right†? Yet, is this saying ever really applied to our lives? When do we ever turn the other cheek? As far as history is concerned, the human race has never felt the sting of a hand consecutively on both sides. Evidence to this can be found anywhere. Soldiers kill the enemy to win the war. Athletes become violent in order to obtain a trophy. And, in the judicial system, the ultimate crime of murder is dealt with the ultimate punishment of death. Yet, it poses the question does the end really justify the means? Can society’s practice of the death penalty be considered a moral disgrace? Justice is not without faults. Canadians Guy Paul Morin and David Milgaard were both wrongfully accused of murder. Both men spent many years serving out a penalty which should have never been bestowed upon them. Although, if the death penalty was common practice in Canada, these innocent victims may have been executed. They may have been killed. Murdered. All because of a guilty verdict and society’s desire to extinguish the flame of violence. The desire to have revenge. Yet, does the elimination of an offender bring back their victims or heal the wounds of the families? Should we consent to causing pain for another family by killing their child? If the offender was your child, would you want to watch them die? Of course, there is always the argument that the threat of death acts as a deterrent to threatening offenders. However, the claim that this act really does deter violent crime is inconclusive, not proven, and extremely difficult to disprove. For every set of statistics saying that it lowers the amount of violent crime, there is another to say it doesn’t and another that states it does both. Using such an ambiguous argument to support a controversial act is not only unacceptable, but it is irresponsible. If there is any validity to this argument, it is negated by the actual amount of time an offender spends on death row. Endless appeals, delays, technicalities, and retrials keep those condemned to death waiting for execution for years on end. If the majority of death row residents live to an old age anyway, why would anyone be afraid of capital punishment? It would be just as easy to sentence offenders to life of captivity and work in a prison.

Reminiscences of the Japanese Occupation

In his seventies, Mr Rajoo is my uncle. He showed great enthusiasm and related his experience in Tamil during the 3 hours interview. His accounts shed light on the ways how individuals inject meanings to a particular subject. Background Mr Rajoo was born in 1930. He was the second son in a family of 10 children. His family lived in a village in Sembawang which was near to one of the Naval Base which was owned by the British. When the Japanese invaded Singapore, Rajoo’s family staying in North of Singapore then they moved as far as Tampinese. His family used a bullock cart to transport some of their properties.They stayed away from their home for a year. Then they returned to their village. So he had a chance to witness the Japanese rule in other parts of Singapore as well as his own hometown. The Dark Years of Japanese Occupation The impending presence of the Japanese on Mr Rajoo’s daily life was felt as early as 1941. As a 11 years old boy, his family and he faced seve re shortage of food and other necessities like medical. ( Q1 ) When the British surrendered, they did not want Japanese to enjoy the fruit of their labour. All the rice in the warehouse was sprayed with limestone.As limestone is white, the Japanese did not suspect any foul play by the British . So those who ate the rice had diarrhea . Japanese took over much of the foodstuffs and other goods for the use of their army. Due to the food shortage, essential food stuffs like rice, salt and sugar were controlled. Ration cards which limited the amount of food for each person was given out. ( Q4 ) His family lived on a simple diet and found other food substitutes for those food items which were scarce. Tapioca and sweet potatoes were used as substitutes for rice ( Q3 ) and palm oil or coconut oil was used as cooking oil.Even in schools pupils grew and took care of the vegetable plots. This was the widespread situation in Singapore during the Syonan-To years. Many historians have written abo ut the food scarcity during the Syonan rule. There are a lot of evidence to state that during the Japanese rule, many people suffered from malnutrition and diseases as they did not have well balanced meal. Those taken as prisoners of war also suffered under the iron grip of the Japanese and many died out of malnutrition. Transport during the Japanese reignMr Rajoo recalls bicycles being widely used as mode of transport during the Japanese reign. (Q6) So much so that even after the Japanese surrender, Rajoo and the other villagers working in the Sembawang Shipyard used bicycles as mearns of transport to travel to work. Tri-shaw which consisted of a bicycle with a side-car attached for a fare-paying passenger replaced the former richshaw. He stated that the Japanese bicycles had only thin solid rubber tyres. He also recalls in the interview to have seen a lot of motorcars before the Japanese rule and not during the Syonan-To period.Some historians state that there must have been tens of thousands of vehicles, many new and the majority of the rest in good condition were used by the Japanese. These great fleet of transport fell to the Japanese as booty, when they captured Singapore. However, the lack of spare parts, or technical skill, or both, made the fleet diminish rapidly to a deplorable state so much so that it almost faded by the time the Japanese surrendered. Transport was a big problem for the local people tthroughout the Occupation. (1) The Japanese were in control of the world’s rubber and many oil fields. 2) They forced many motor vehicles to run on coal gases or inferior petrol made from vegetable sources. Public vehicles dwindled and cars ceased to be available for almost all other than Japanese. School Experiences Mr Rajoo recalled how he had to learn Japanese language in his school. He could still recall some Japanese sentences. ( Q5 ) It is remarkable to know that even after 60 years he is able to remember some Japanese sentences. (Q5) All t his had been instilled in the young minds at a very tender impressionable age to gain people’s allegiance .School children were taught to face the direction of Tokyo where the Japan Emperor resided and sing the Japanese Anthem. (Q5 ) So the Japanese tried to influence the school children to become patriotic towards Japan. This is another aspect of their rule where they tried out propagandas. Several historians have concurred the same evidence regarding the Japanese intention to remove the western influence and premote the Japanese culture and values. Japanese lessons were published in the newspapers and broadcast over the radio. In order to encourage people to learn the Japanese language, job privileges and extra allowances were given.Different methods were used to influence the minds of the people in Singapore. Radio stations were controlled by the Japanese and radio sets were sealed so that people could only listen to local broadcasts. Those caught tuning in to foreign broa dcasting stations were severely punished or killed. Through the interview, I realized that Rajoo’s family and the villagers also did not own any radios. They were afraid of being punished. Japanese – The Disciplinarians Tthroughout the Syonan-To rule, the people were constantly living in fear because the Japanese took harsh action to establish control over the people.Those caught looting were shot or beheaded and their heads were displayed at public places. Those who were passing by must witness such a scene if not they will be called back to look directly at the decapitated head. ( Q8 ) Barbed wire was also put up across roads to form roadblocks. The Japanese guards would make the people passing by to bow to them as a sign of respect. Anyone who did not do so would be slapped, killed or punished in some ways. When the children forget to show respect to the Japanese soldiers, these soldiers will use their knuckles to hit on the children’s forehead .Those sthrong men found at home not working will be immediately sent to work. ( Q8 ) Those who were sick should still report to work. They despised men idling. The Japanese Treatment of the 3 main races in Singapore According Mr Rajoo the Chinese suffered the most during the Japanese Occupation. Many Chinese in Singapore had sent money to help China fight Japan. So the Japanese wanted to weed out the anti-Japanese sentiment among the population. They carried out the Sook Ching Operation. They ordered all Chinese men between 18 to 50 years of age to report at the mass screening centers. Then the men will be questioned.The Japanese, however, had no proper way of finding out who were against them. Those who the Japanese thought were against them were taken away in lorries. Thousands of Chinese were taken in this way to Changi Beach or other beaches where they were shot. ( Q7 ) Some Chinese who very desperate to save their lives disguised themselves as Indians or Malays to avoid the scrutiny of the Japanese soldiers. Mr Rajoo recalled that Japanese were not overly suspicious of Indians nor the Malays. However, anybody who were thought to have acted against the Japanese interest were severely dealt with.They will be either punished or killed. (Q7) Japanese role in instigating nationalistic feeling According to Mr Rajoo, the Japanese associated Indians in Singapore with Gandhi and his movement in India. Gandhi was fighting for India’s freedom from the British Colonial power. Japanese told the Indians in Singapore that Japan would help India to get rid of the British rulers. They also wanted all Indians to join the Indian National Army to fight the British in India. Subhas Chandra Bose, the founder of INA was allowed to come to Singapore to collect funds for his establishment.Historical facts also seemed to prove the relevance of his statement. From the interview, Mr Rajoo didn’t portray as someone anti-Japanese. Probably his family and he did not really undergo muc h torture by the Japanese. He definitely seemed to have welcomed the Japanese for one reason. The Light of the South From the interview one would deduce that Mr Rajoo sthrongly feels that the Japanese brought on the nationalistic fervor among the citizens. ( Q9 ) Nationalistic feeling caught onto some people like the forest fire and the thirst for independence was ignited due to Syonan-To.

Complications, Complication Rates, And 90 Day Readmission...

Abstract With the recent focus on dramatic cuts and escalating healthcare costs in the United States, a new center of attention has been placed upon postoperative readmission and reimbursement. Although sacral fractures constitute a large component of all pelvic fractures, there is relatively little data investigating differences in the postoperative length of stay (LOS), the complication rates, and the 90-day readmissions for these patients. The purpose of this paper was to investigate differences in postoperative length of stay, complication rates, and 90-day readmission rates for patients with operative isolated sacral fractures. All patients who presented to a large tertiary care center with isolated sacral fractures in an 11 year†¦show more content†¦This significant difference in LOS between ORIF vs. percutaneous fixation of sacral injuries leading to an average difference of $13,590 in average inpatient cost highlights predicative information to potentially reduce perioperati ve costs related to sacral fractures for orthopaedic surgeons. INTRODUCTION 45% of all pelvic fractures are sacral injuries [1]. They can occur in high energy collisions, with motor vehicle accidents making up 57% of these crush injuries [2]. Traumatic force can lead to compression, which then precipitates neurological complications [3]. For this reason, these fractures are musculoskeletal injuries requiring emergent action at trauma centers to reduce the risk of complications. While open reduction and internal fixation (ORIF) methods permits direct visualization of the injured pelvis, there are highly variable wound complication rates ranging from 3.9% to 27% [4]. Critics of ORIF are concerned about the extremely high risk of infection post-operatively, which can increase from 18% to 27% for fractures treated early and late, respectively [5]. It is reasonable to consider a more minimally invasive technique such as percutaneous fixation, which uses screws to mechanically stabilize an unstable sacrum [6]. Percutaneous fixation with iliosacral screws, for example, have led to decreases in surgical time, exposure related hazards, and soft-tissue disruption [7]. With the recent focus on dramatic cuts and

Thoughts of War in Big Two Hearted River by Ernest...

In Big Two Hearted River, Ernest Hemingway used his own experiences he had during the war and the issues he had when injured in the war. As soon as Nick stepped off the train the reader could feel the disappointment that Nick had and the understanding that he was a troubled soul. At the same time this was Nick’s way to treat himself by staying close to nature and the simpler things in life. No matter how happy Nick would get he would continue to have flashbacks of things he has done and friends he has lost along the way. Throughout the short story by Hemingway, Nick will continue to move through his problems from the war by camping and catch his food from the river and the reader will be able to see Nicks pain and happiness. When†¦show more content†¦For instance, Nick enjoyed watching trout in the water it was something he hasn’t seen in forever. â€Å"He watched them holding themselves with their noses into the current, many trout in deep, fast moving water, slightly distorted as he watched far down through the glassy convex surface of the pool, its surface pushing and swelling smooth against the resistance of the log-driven piles of the bridge.† (Hemingway 1925) Hemingway was explaining that Nick was using this to help himself cope with things in life as an example of what Nick’s wants in life or self-realization. Hemingway writes later in the story when Nick sees the big trout in the river and decides not to go after it. Perhaps Nick sees it as the swamp is the misery in his life and the trout is the feeling way down deep that he does not want to obtain until he is ready. It seems that memories are the only hindrance that would keep him from getting closer to being fulfilled. The next day for Nick went fishing Hemingway continues to describe Nicks groundwork for fishing before he goes into the river. Once Nick had gone into the water Hemingway described the feelings that Nick felt â€Å"He stepped into the stream. It was a shock. His trousers clung tight to his legs. His shoes felt the gravel. The water was a rising cold shock. Rushing, the current sucked against his legs.† (Hemingway 1925)Show MoreRelatedAnalysis Of Big Two Hearted River By Ernest Hemingway1506 Words   |  7 Pagesâ€Å"Big Two Hearted River†, a semi-autobiographical short story by Ernest Hemingway, is a story about the main character, Nick, returning to Big Two Hearted River in order to recover from his inner wounds. Nick Adams goes on a journey alone in nature for a therapeutic purpose as he suffers from PTSD. However, Hemingway purposely avoided any direct discussion regarding to Nick’s mental wounds. The absence of the discussion is contributed by Hemingwayâ €™s writing style, the Iceberg principle. Hemingway focusesRead More`` The Love Song Of J. Alfred Prufrock, And Nick From Hemmingway s Big Two Hearted River1038 Words   |  5 PagesStearns Eliot and Ernest Hemingway both captured the essence of the modern man during a time in history that the world was changing with the characters they created and the symbols used. â€Å"Modernism† was the name given to different styles of literature and art after World War I. This war was so horrific that many of the writers used their own experiences when creating their stories and poems. T.S. Eliot and Ernest Hemingway both created characters that embody the â€Å"modern man† in two different, butRead MoreAnalysis Of George Hemingway s Big Two Hearted River 789 Words   |  4 PagesThe Modern Men No two men are exactly alike, not even identical twins. Some attributes, appearance, and ideology may mirror, but no two men are alike. Differences in how the world is perceived will allow this individual to stand together, but appear far apart. The modern method of writing allows for individuals do exactly that, stand together, but appear to be fair. Writers Ernest Hemingway and T.S. Eliot demonstrated such disassociation in living deliberately in time and place of Nick and J.Read MoreEssay about The Truth About The Big Two He858 Words   |  4 Pages While reading Ernest Hemingways short story Big Two Hearted River,; one might think that it is just about a man named Nick Adams returning to Seney, to go camping and fishing. It may not be clear to some readers why the town of Seney is burned down or why Hemingway talks about each of Nicks action in great amount of detail. While first reading the story one might not notice that Hemingway has many symbolic parts, so that he can get the true meaning of the story across to the reader. The storyRead MoreEssay about Analysis of Style and Theme in Works by Ernest Hemingway3088 Words   |  13 PagesWorks by Ernest Hemingway This research paper will analyze style and theme in two of Ernest Hemingways short stories, The Snows of Kilimanjaro and The Big Two-Hearted River, and two novels, The Sun Also Rises and Green Hills of Africa.1 The Snows of Kilimanjaro is about an author named Harry, who is lying on the African plain and dying of gangrene. The Big Two-Hearted River is about an ex-World War I soldier, Nick, who is trying to put his life back together after the war. SimilarlyRead MoreEssay on The Life of Ernest Miller Hemingway3853 Words   |  16 Pages The Life of Ernest Miller Hemingway   Ã‚  Ã‚  Ã‚  Ã‚  There were several writers in the twentieth century, and among them was Ernest Miller Hemingway. Hemingway had a interesting, but strange life. By analyzing and exploring the literature and biographies of Ernest Hemingway, one will be able to understand the life of Ernest Hemingway and see the major contributions he had to literature.   Ã‚  Ã‚  Ã‚  Ã‚  He was born on July 21, 1899 in Oak Park, Illinois. Hemingway was born in the Hemingway family home, which was builtRead MoreThe Snows Of Kilimanjaro And The Big Two Hearted River2931 Words   |  12 Pagesresearch paper will analyze style and theme in two of Ernest Hemingway s short stories, The Snows of Kilimanjaro and The Big Two-Hearted River, and two novels, The Sun Also Rises and Green Hills of Africa.1 The Snows of Kilimanjaro is about an author named Harry, who is lying on the African plain and dying of gangrene. The Big Two-Hearted River is about an ex-World War I soldier, Nick, who is trying to put his life back together after the war. Similarly, The Sun Also Rises involves an ex-soldierRead MoreErnest Hemingway : The Most Celebrated And Most Controversial Writers Of The 20th Century1875 Words   |  8 PagesErnest Miller Hemingway: 1899-1961 Ernest Miller Hemingway According to literary scholars was the â€Å"most celebrated and most controversial writers of the 20th century† (Nagel). Hemmingway changed the course of literature due to his easy, often brief and clear short stories, novels, plays and poetry unlike many other writers in his time. Hemingway was noted for his often adventurous lifestyle where he went to places such as Spain, Paris and Zimwambe safaris. However, Hemmingway was a tragic hero dueRead MoreEssay about A Mans Struggle to Heal Himself in Big Two-Hearted River2975 Words   |  12 PagesMans Struggle to Heal Himself in Big Two-Hearted River Ernest Hemingways Big Two-Hearted River* is such a rich text that it has probably received more literary critical attention than many novels of several times its length. Hemingways ardent use of intricate detail and his intentional, calculated use of short, simple sentences help to make River a treasure chest of critical ideas and possible interpretations. Historically, much of the criticism of River has examined the dark underlyingRead MoreThe Existence Of Hemingway s Code Hero1639 Words   |  7 PagesThe existence of Hemingway’s â€Å"Code Hero† was first explored in 1952 by Hemingway expert Philip Young in his book Ernest Hemingway (Later revised in 1962 as Ernest Hemingway: A Reconsideration). Hemingway himself defines the Code Hero as â€Å"a man who lives correctly, following the ideals of honor, courage and endurance in a world that is sometimes chaotic, often stressful, and always painful†. Ultimately the Code Hero will lose because even heroes are mort al, but the true measure of a man is how they

A Definition of a Friend Essay - 641 Words

A Definition of a Friend Friendship is not simply a relationship, knowing someone, conversing with that person, or dealing with that person in business, school, or in casual acquaintance. True friendship is not just a relationship, but self-sacrificing love. A friend is also one who supports, sympathizes, and is a person in whom you can confide. There are unique qualities that a person must have to be considered a friend. An acquaintance is not automatically considered a friend. Just because you know someone does not mean there is an instant friendship.This does not mean that an acquaintance cannot change into a valued friendship. There are qualities that a friend must have, but time is also a factor. A friendship can†¦show more content†¦Friends should support each other at all times. In anything friends do, they should respect each others opinions and support each other. Not only must friends be supportive of one another, there should also be a sympathetic tone when needed. Friends should not only listen, but also understanding needs to take place, as well as help. When a friend is in need, you are waiting for him as he would be waiting for you. If a friend is not sympathetic and aware of your needs, then there is a weak friendship. Each should know his friends goals, needs, and wants. If these things are not known, then there is a weak relationship. Friends should set goals together to h elp develop a strong relationship. They can even help each other along the way. One persons weakness could be another friends strength. A person needs to be loved, and that is what a friend does. A friend needs to be respected as well as loved. Not only should a friends needs be fulfilled, but also certain wants. A friend wants a person who will listen, love, and show respect, just as anybody would. A friend is also loyal and trustworthy. When friends talk to one another, it is known that the conversation should just be between them, especially if it is personal to either of them. Neither person should share any of the information with someone else. That is just like invading someones privacy when you repeat something that a friend tells you without permission. You should be able to confide in andShow MoreRelatedMy Definition Of Friends With Classification1406 Words   |  6 PagesMy Definition of Friends with Classification The meaning of the word friend has evolved through several historical, social and cultural changes over time. Human beings are born into families. Human beings are able to pick their friends. The word friend, according to the online etymology dictionary is define as one attached to another by feelings of personal regard and preference.† Human beings believe that the way to escape overwhelming emotional it to pick a friend. The first contact withRead MoreThe Republic, By Plato1671 Words   |  7 PagesPolemarchus and then has Thrasymachus finish the debate. Each of them gave different perspectives to what justice means and what it is to be just. In this paper I will show how each one of their definition is unique yet can also be seen to be quite similar. I will also suggest which one of the definition I like to be right, if any. In the beginning of the book Socrates starts off his conversation with Polemarchus’ father, Cephalus. Socrates enters the room and Cephalus welcomes him in. CephalusRead MoreRelationship Between Friendship And Friendship985 Words   |  4 Pagesaround daily, between family, friends, social media, etc. People just say the word without thinking what it really refers to, but does everyone really understand what the word â€Å"friendship† means? People believe that the word â€Å"friendship† is just used to describe a friend or a bigger group of friends, but in reality it actually means a lot more. I believe that it is important to know what the word â€Å"friendship† really means. Not everyone is going to have the same definition, because â€Å"friendship† can haveRead MoreFamily Definition with Classification Essay1322 Words   |  6 Pagesï » ¿My Definition of Family with Classification The definition of â€Å"family† may differ from one person to the next. Even the various dictionaries have multiple definitions for the simple yet ever so complex word. The Oxford English Dictionary’s etymology of the word family comes from the Middle French famile, beginning in 1337 with family being defined as a group of people living under the same roof, household, in 1442-44 included a group of people related by blood, 1580 a group of people relatedRead MoreEssay about The Importance of Friends Throughout Life565 Words   |  3 PagesThe word â€Å"friend† is a widely used term to define one’s emotional connection/relation to another person. One can have a few friends, or a large group of friends. Evidently, the word is used to describe the relationship two, or more, people can have with each other. There are a few dictionary definitions including, â€Å"one attached to another by affection or esteem†, or, â€Å"one that is of the same nati on, party, or group†, and even, â€Å"a person who you like and enjoy being with.† The definition of the wordRead MoreAnalysis Of The Book Is What Is A True Friend 933 Words   |  4 PagesWhat Is a True Friend. The author’s name is Elaine S. Dalton. The article belongs to Youth. It tells us we should focus on being a friend rather than having friends. The definition of a friend has changed in today’s technologically connected the world and there are many definitions of what means to be a friend. However, which definition that the author can not agree more with is that Elder Robert D. Hales speak about what it means to be a friend and the powerful influence of friends in our lives.Read MoreClassifications of Types of Friendships850 Words   |  4 PagesDardenella Braxton Instructor Mike Catello ENG 1010 P04 August 22, 2012 Classification of types of Friendships Acquaintances Best Friends Casual Relationships Colleagues Comrades Fair Weather Friends Internet Friends Open Relationships Pen Pals Soul Mates The word friend has been used as a verb in the English language since the early 15th Century. The term comes from German origin and has existed since the founding of Old English. The word friendship is one of its derivatives thatRead MoreThe Role Of Attraction On Cross Sex Friendships964 Words   |  4 PagesCan you be friends with someone you like? The dynamic of cross-sex friendships is an interesting area of study and one of which has little data. Moreover, research on this narrow subject is rather limited and comes from fairly old studies. The idea that men and women cannot be ‘just friends,’ is due to the idea that there must be some aspect of physical and or romantic involved. As Reeder discussed traditional societal norms and expectations of male-female relationships have played a role in howRead MoreThe family Debate: A Brief History1032 Words   |  4 Pagesâ€Å"Blood is thicker than water† and â€Å"Family before friends† are two common idea s related to the idea of family vs. friends. With social changes to modern society these two terms are even more relevant to how families work and how families will continue to form in the future. According to Mary Patricia Treuthart, author of â€Å"Adopting a more realistic definition of family† in the 1990’s the appropriate definition of family was â€Å"a breadwinner-husband and a homemaker-wife who live with their biologicalRead MoreGeorge Levingers Definition of Close Relationships and How Its Changed Today792 Words   |  4 Pagesexchange personal disclosures, and 5) care deeply about one another. His definition of interpersonal relationships is one part social, one part physical, and three parts psychological. Although I agree with the components of his definition, I believe that in the world we live in today there are more factors that play a part in determining if the relationship is successful or not. In the frantic lives that we live in family, friends, a nd lovers are more important than ever and play a crucial role in everything

An analysis of Dove, Unilever free essay sample

The Implications of Customer Acquisition Activities on the Organization’s Performance8 Implications of Customer retention activities on the organization’s performance9 Implications of Innovations on International Strategy for Products/Services10 Implications of Future Trends on Marketing Objectives for International Organizations11 Implications of Future Trends on Marketing Strategies for International Organizations11 Evaluation of the political environment12 Evaluation of the economic environment12 Evaluation of legal and economic environment13 Conclusions and Recommendations13 References14 Executive Summary Dove denotes a personal care brand name that speaks for itself. It emanates from the global business Unilever. Unilever has over 400 varieties of products typically in advertising foods, drinks and toiletries. Having been established in 1957, in the United States, Dove currently stands as one of the biggest names in women’s skin care products. Dove beauty bar, Dove body wash, Dove body lotion, Dove deodorant and Dove hair care take credit for putting Dove Company as a leading brand in the beauty market. Dove range of products extends to Facial Cleansers, body splashes, shampoos, conditioners and hair styling products. The company targets women and men across the globe with the larger investment being in women’s product than men. The emblem of the brand is formed by a silhouette of the dove. The company owns plants in sixteen countries situated across the globe and directly distributing to another thirty five. The company subsequently reports total sales in eighty countries with an annual estimate of over 2. 5 billion euros in sales. The company prides in dermatological endorsement and being the number one approved in skin care products in the United States, Canada and France. Dove makes use of vegetable oils and salts of animal fat. The company holds vision to help young girls all over the world embrace their beauty. With extensive research in their product market, the company reports an ever growing increase in the number of girls that loose self-esteem in seeking the media-depicted beauty. Dove campaigns for women to be comfortable in their own skin and offer a product that help maintain that beautiful skin. The company owns the number one cleansing brand with double-digit growth proving that the Dove a brand can be trusted. Introduction The report includes market trends for Dove products. Dove sells its products in over thirty five countries and produces in sixteen. The report also discusses the marketing strategies both local and international. It also includes market segmentations and their effect on the company sales. The report indicates the implication of marketing concepts and approaches at both local and international level. It investigates the role of customer acquisition, customer retention and customer loyalty in the organization’s performance. The report investigates future trends and the role of innovation in marketing strategies in retaining hold on the economic edge. The report will also critically analyze the role of the social environment political environment, economic environment the legal and ecological environment at international levels for the organization. Marketing Strategy The Nature and Role of Marketing at Local Level Marketing refers to informing the public about a service or product that an organization intends to or already distributes in the market. It makes us become aware of the buying deeds of the customer. Marketing management includes influencing the market contributions, seizing the significance of communication, coming up with a long-standing growth and developing marketing strategies and plans. Product promotion alerts consumers of a products existence as well as letting consumers know about developments and offers. For the promotion of Dove products, Unilever gives flyers and posters to customers. They set top notch billboards. Unilever also runs catchy televised advertisements and post more advertisements on an array of magazine issues. The company frequently checks and tracks the advertising campaigns so that the companies can promise long-standing achievement (Bradley, 2005). To measure if marketing plans are successful, the company compares monthly sales to check for increment. The Nature and Role of Marketing at International Level Large companies such as Unilever market their products to every demographic member of the global community. With the flux in internet use over the past decade, there has been fundamental shifts in the way consumers shop for and purchase goods and services. Unilever like other multinational companies, adds Facebook, Twitter and other sites on social media (Doole Lowe, 1997). Unilever also makes use of social projects, Dove Self-Esteem Fund for international product awareness. The project collaborates with organizations such as the Girl Scouts of the USA and UK’s Eating Disorder Association. They jointly fund educational body talk programs in schools to improve body-related self-esteem. Television and magazine commercials remain appropriate in International advertising. Unilever runs the advertisements on global television networks like CBS among others and popular magazines like The Cosmopolitan among others (Ryan Jones, 2012). Asset holdings in advertising and promotions rose by nearly EUR300 million, from 12. 6% to 13. 1% of sales in 2006, in order to support leading brand launches. Particularly successful was the â€Å"Campaign for Real Beauty† for Dove, which maintains its worldwide roll-out and crusades for self-confidence. The advertisement run by the theme â€Å"feels good, look good and get more out of life†. ‘Real Beauty Sketches’ a television run advertisement for Dove, picked up an award- Titanium Grand Prix, at Cannes International Creative festival, 2013. The advertisement also became the biggest viral hit of the year 2013. Marketing Concepts and Approaches at a local level Marketing concepts embrace the fact that brilliant marketing strategy takes the needs of the target market. Marketing concepts depicts creative ideas formed to tackle the problem of how to generate product need and get a group of consumers interested in purchasing the product. Communication of benefits is vital in overriding competitor product’s appeal. Marketing concept focuses on the product’s unique selling proposition, offering benefits the product that competing products lack (Glowik Smyczek, 2011). Promotion strategies should be unique, appealing and motivate the target audience while creating a desire for the product. Dove’s main target market is women. The product faces competition from Olay, Nivea, and Neutrogena products. Unilever enjoys profit sanctuary on its home turf, Western Europe. In the United States, Canada and France Dove is the leading beauty product distributor. To stay ahead of the competition, the brand makes use of unconventional but appealing strategies in advertising. Unilever occasionally gives the campaign a new and a better look. It ensures that they keep the hearts and minds of a wide range of loyal clientele hooked Dove. Marketing Concepts and Approaches at an International Level Unilever holds high potential for expanding into foreign market especially with Dove, a key global brand. In marketing products internationally, Unilever pursues a worldwide approach, also known as a â€Å"think-global and act-global strategy†. In foreign markets, Unilever uses an offense approach of cross market promotion (Mcleish, 2011). When venturing an emerging-country market, Unilever prefers to vie on the basis of less cost. With Dove, Unilever’s marketing strategy also involves niche market. It refers to features designed for fulfilling market requirements, which could be the product demand, the affordable cost range, high manufacture quality and the targeted demographics that are essentially the middle upper class women. Implications of segmentation on international organization Market segmentation is a content-driven campaign that helps an organization in creating its agenda rather than focusing in monitoring the agenda. Dove bases segments on demographic and psychographics. Dove focuses on women above the age of eighteen. These are women who know and use beauty products. The women at this age better understand the value of skin care. Consumer statistics further put the upper middle class women as being more likely to purchase the wide range of quality products offered by Dove. By psychographic segmentation, dove aims at the mental outlook of women on beauty. Dove advertisements, ‘Campaign for Real Beauty’ and ‘Real Beauty Sketches’ aim at the beauty of the real woman. They use everyday women as opposed to the stereotypical model advertisements used by other companies inclusive of some Unilever brands. The products do not add beauty but attack the attitude women hold towards beauty. Implications of targeting on international organization Targeting approach is an effective, efficient, and affordable way to identify and establish potential customers. Dove targets the upper middle class women of all ages’ shapes and sizes. These are women who can comfortably afford and stick to the brand. Dove anticipates that they work and lack enough time for personal grooming. They attract them with products like their beauty bar, which is soap with high moisturizing content. The newest focus group, women in their fifties, has long been ignored but holds high customer potential. They serve a good market for skin care anti-aging products. The market has long been L’Oreal’s turf but Unilever is fast settling in the market. ‘Campaign for Real Beauty’ features a pro age theme. Implications of positioning on international organization In marketing, positioning applies in the product sector while trying to counter competition in the market. Dove’s positioning attracts women all over the world, not because it has special beautifying formulas but because it preys on the mind, making women feel as beautiful as they wish. Dove’s campaign to change the concept of beauty has worldwide appeal as runway model beauty is difficult to achieve. Most women want the everyday woman to be the definition of beauty ensuring Dove unending consumer support. As a result, this increases the organization’s annual sales and profitability margin. The Implications of Customer Acquisition Activities on the Organization’s Performance Unilever attracts a wider consumer base through the expansion of its brands and geographic markets. Unilever claims that market shares went up across geographies, with tough gains in Latin America and North America with a turnover of â‚ ¬18. 1 billion, essential sales growth of 10. 0% and essential volume growth 6. 5%. Rise in consumer base end results in profit growth. The cross market subsidization forms part of the company’s strategy in the acquisition of new clientele. Unilever also makes use of bargain prices especially in new markets to lure new customers in new markets (Robinson Rajah, 2002). Another strategy entails the company’s custom of quality goods production. Unilever’s entry in emerging market such as Asia-Pacific, Latin America and North America implies to the high contribution of Unilever total revenue by 26%, 21% and 16% respectively. Implications of Customer retention activities on the organization’s performance Corporate social responsibility calls on Multinational Corporations like Unilever to focus more on environmental, economic and social issues. Unilever shows equal interest in human life as with the business part. On member of staff comfort and security, the company constructs member of staff accommodation adjacent to its industrial unit. They also enjoy fixed work week, enjoy paid holidays and get enrolled in health and safety programs (Ferrell Hartline, 2011). Customer’s loyalty is higher towards companies that express regard for human life. Unilever recognizes that branding is about sustaining customer loyalty and trust. In 2006, Santiago Gowland, Unilever’s then-VP of Global Brand Development Sustainable Development Strategy, led a group that initiated the company’s Brand Imprint Tool. The strategy entails sharp focus on impacts and influences on society, economy and the environment. (See Appendix 3) The branding put the company at a better position to handle environmental problems. Unilever’s holistic approach towards sustainability of ecofriendly profitable business challenges by leveraging the strengths of brands, not programs. Implications of Innovations on International Strategy for Products/Services In the year 2010, Unilever spent â‚ ¬928m on research development. Unilever at this time hosts more than 6000 persons working in research and development departments in all Unilever areas all over the world. The company characteristically files between 250 350 fresh patent requests annually. Worldwide, Unilever holds more than 20 000 registered copyrights patent applications (Meissner, 2012). Unilever also invests in breakthrough technologies, creating products that give consumers an unmatched experience. Implications of Future Trends on Marketing Objectives for International Organizations Dove products face intensifying competition by the day from leading brand names like Proctor and Gamble’s Olay, Beiersdorf’s Nivea, Johnson and Johnson’s Neutrogena and L’oreal(See appendix 4). In addition, small niche brands with fast growing popularity pose new threats for the products. Dove resultantly invests in its research and development departments to improve products and in search of new products that cover all consumers’ needs. Unilever’s objective remains the intent to retain an edge in the market (Zisa, 2011). Dove faces the threat of consumer boycott and action by animal rights activists especially with ever growing awareness of animal rights in foreign states. This results from the fact that they still test their products on animals. A permanent alternative remains a vital project in the company’s future. Implications of Future Trends on Marketing Strategies for International Organizations Dove like its competitors makes use of trendy advertisements to generate product awareness. They continually invest more in modern technology when developing the advertisements. Dove recently adopted the use of email marketing campaigns, social media platforms, and a unique specially designed tablet media to expand its reach and engage more consumers on the digital plan. New York-based agency L2 ThinkTank started its most recent Digital IQ Index: Personal Care, which tries to enumerate the digital performance of 75 American Personal Care brands, spot strengths and weaknesses, and names Dove as one of the top ‘genius’ brands (McDougall, 2013). Dove marketing recently included a mobile component, with experiments in video, games, and interactive content. Adoption of technology and the website saves the organization valuable funds while giving profitable returns in the form of widespread consumer awareness. Evaluation of the social environment The social environment, as an aspect of pestle, refers to diverse factors such as demographics, consumer buying patterns, consumer attitude, trends, advertising, and many others (Hancock, 2005). Dove’s consumer attitude is summarized by their self-esteem campaign. Targeting women of all types gives them a wide consumer base. Dove reputably focuses on the real woman and natural beauty in promoting their products. It has long been the subject of debate but Dove stands by the company’s intent to redefine beauty as opposed to manipulating sales numbers. The strategy however serves both purposes. Evaluation of the political environment Political environment of an organization at international levels entails the different countries interventions that affect international economy. These political forces include international environmental laws, trade restrictions by different countries, tax policies, and political stability among nations (OGuinn, Allen Semenik, 2010). The New York Times reported that sales growth for 2013 overall was 4. 3 percent, down from 6. 9 percent in 2012. Unilever attributes the drop to unstable political currents slowing growth in some emerging markets including South Africa, Vietnam and Thailand. Consumers in the reported countries did not spend money on many of Unilever’s products. Leading companies L’Oreal and Revlon have taken to withdrawing many investments in the Asian market as a result of the prevailing hovering political unrest. Evaluation of the economic environment Economic environment entails factors that relate to the economic structure, economic policies, and the degree of economic influence in the operation of international organizations. For instance, taxation issues by different countries across the world might affect the dominance and penetration of a company in certain markets (Maljers, 1997). Unilever’s market prowess lies  in their ability to meet consumer demands. To uphold their market hold, the company constantly introduces new products like Doves anti-aging cream. They have to conduct surveys on consumer needs, which by company policy is the highly funded research and developments department’s major role. Evaluation of legal and economic environment It refers to the law related issues that affect the operation of an organization on an international platform. Different countries have different legislation that might support or might not support the entrance of a multinational the countrys market. Dove has been slammed on animal rights testing by different activist groups which usually disrupt work. Unilever also faces threat of information leakage despite legally binding contracts signed by employees. In 2008, Unilever reported an increase of 4. 3 % in total waste compared to 2007. Legal charges were laid to seek alternative disposal methods for effluent. Conclusions and Recommendations As one of one of Unilever’s iconic brands, Dove serves as a good example of a successful multinational brand. The strategies employed by Unilever retain Doves competitive edge in an ever growing but market. The wide range of quality products with many years guarantees appeals to the loyal clientele who get the best from the product. The organizations sustainable plan in Corporate Social Responsibility is a point of recommendation to competing brands. It should not entail short programs, but a lifelong plan. This reassures the consumers of the organizations dedication to humanity. However, Dove remains top notch and a brand to reckon.