Literature Review The Securities And Exchange Commission

Literature review: Green (1994) said that there are many ways to supervise an enterprise and an audit committee is an important proportion of this supervision. The Securities and Exchange Commission (SEC) in the United States first provided a theory that every public enterprise should establish its own audit committees in 1940 (SEC, 1940). After 1970, the SEC has passed the theory as practice (SEC, 1972), and the New York Stock Exchange (NYSE) suggested its members who listed in NYSE that the audit committees made up of outside directors, which is non-executive directors (NYSE, 1978). After a decade development of this suggestion, the Teadway Commission reinforced it, which suggested that all public companies should be stipulated through†¦show more content†¦Similarly, there were relative requirements of independent audit committees in Canada (Toronto Stock Exchange Committee, 1994). In recent 30 years, there were majority empirical researches about the audit committees have been addressed in various areas in the range of world. For example, DeZoort (1997) has completed the issues of audit committees’ constitution and duties. What’s more, Beasley (1996) paid attention on the impacts of audit committees in organizational effectiveness, which was the similar for McMullen D. A. (1996), who focused on the performance of audit committees. The Securities and Exchange Board of India (SEBI, 2004) has illustrated the regulations of audit committees for listed companies, which were all listed companies should have an audit committee, and the committee must has more than three directors as members, what’s more, two-thirds of the members in the audit committees must be independent directors (non-executive directors), and every member in the audit committees should be financially literate and at least one of them has accounting or relative financial management expertise. SEBI also highlighted the Chairman of the Audit Committee should be an independent directors (non-executive directors). There are many researchers focused on the main point of effectiveness of audit committeesShow MoreRelatedReview Of Previous Empirical Literature1557 Words   |  7 PagesReview of previous empirical literature: A core element in the economic literature is the center on expansion and the use of man-made, natural, and social capital. The fact that there are three different types of capital that can contribute to economic growth has led to a difference between weak and strong sustainability, as discussed by Pearce and Turner (1990), and Rennings and Wiggering (1997). Weak sustainability describes a situation where it is assumed that the total capital is maintained andRead MoreFinancial Institutions And The Financial System Essay1562 Words   |  7 Pagesfinancial transactions like investments loans and deposits. Many people all over the world depend on financial institutions on a regular basis through depositing money and exchange of currencies. This paper will critically analyze the financial institutions that we have and how they are helpful in day to day operations Literature review There are different financial institutions today and each performs its role in the financial system. They are grouped according to the services they offer to consumersRead MoreIntegrated Reporting Of Nigeri Where We Are Coming From1371 Words   |  6 Pagescut direction on the constituent of the organs of corporate entities. Not until CAMA 1990 did the regulators of the Nigerian business economy showed interest and made mention of issues bordering on corporate governance in Nigeria. The Security and Exchange Commission (SEC) set up the Atedo Peterside committee on Corporate Governance in Public Companies. The committee submitted her report in 2003. This led to a beehive of activities awakening responses from other corporate regulators. In that sameRead MoreThe Walt Disney Company Analysis873 Words   |  4 Pageslimitations, but it is also essential to know what the injured worker can do.† (Gusman, 2008) Park Safety Another way Disney manages risk is by implementing safety programs at their parks for customers. Visitors to Disney parks receive safety-themed literature filled with Disney characters. (Bradford, 2005) Parks also have safety trading cards that customers can collect, as well as activity books for children with safety reminders. Disney understands that in order to get their message across they haveRead MoreNurse Knowledge Exchange ( Nke ) At The Bedside During Shift Change1489 Words   |  6 PagesNurse knowledge Exchange (NKE) at the bedside during shift change is very important part in nursing for continuity of care. Effective communication plays great role while transferring information from one nurse to another nurse. According to studies, nursing reports at the bedside have positive results such as improved communication among nurses and patient, nurse and patient satisfaction, safety, decreased overtime and improve nurse patient relationship etc.(Maxson, Derby, Wrobleski an d Foss, 2012;Read MoreExploring The Earnings Management Techniques, Materiality Concept, And Ethical Judgments817 Words   |  4 Pagesmaterially affects a code of ethics and follows with financial risks and fraudulent activities (p. 243). Introduction. The author studies the financial reporting, earnings management, and relationships with stakeholders. Over the years, Securities and Exchange Commission (SEC) and Public Company Accounting Oversight Board (PCAOB) raised concerns on the reliability of financial reporting and fairness of earnings management. The reason of accounting wrongdoings is materiality. The author states the managementRead MoreEthics And Financial Reporting Decisions948 Words   |  4 Pagesincentives on earning management. The study is important because it demonstrates how CFO’s moral disengagement affects the results of earnings and financial reporting (p. 507). Literature Review. The authors used a systematic review of literature in the research. The researchers examined rules of Security and Exchange Commission (SEC) through the study of Tweedie (2002) and Lewitt (1998), the downfall of Enron, WorldCom, and Xerox in studies of Elias (2002) and Lawton (2007), and the impact of aggressiveRead MoreEthics And Management : Ethical Considerations By Observers Of Earnings Management909 Words   |  4 Pagessituations, under which the judgement becomes more favorable (pp. 286 -287). The author considers two problems: 1) unethical accounting activities lead to fraud, and 2) complexity of ethical decisions due to personal gain. Literature Review. The author uses a systematic review of literature in the research. The researcher examines studies of Bruns and Merchant (1990), Fischer and Rosenzweig (1995), and Healy and Wahlen (1999) to analyze evidences when management is engaged in earnings management activitiesRead MoreGaap Vs. Ifrs Standards1366 Words   |  6 Pagesstatements. Moreover, these principles makes it really easy for the investors to analyze and observe the useful information as well as make comparisons between companies across the industry. Companies must follow the rules established by Security Exchange Commission (SEC) and GAAP when trading their stock publically. Under GAAP companies covers revenue recognition, balance sheet items classification and outstanding share measurement. 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Kenisha Berry Killed One Infant and Attempted to Kill Another

On November 29, 1998, in Jefferson County, Texas, 20-year-old Kenisha Berry placed duct tape across the body and mouth of her 4-day-old son, placed him in a black plastic trash bag and left his body in a trash dumpster, resulting in his death. She was convicted of murder in February 2004 and sentenced to death, but her sentence was later  changed to  life  in prison. The 4-day-old dead child was found by a Beaumont, Texas couple looking for aluminum cans in the dumpster near their apartment. Named by concerned neighbors as Baby Hope, the police were contacted and the investigators were able to get a palm print off the trash bag and a fingerprint off of the duct tape, but the case remained unsolved until five years later. During the hot month of June 2003,  another newborn child named  Paris was found abandoned in a ditch and covered in hundreds of fire-ant bites. The infant was hospitalized for almost a month due to seizures brought on by the bites. DNA and Print Evidence A tipster told investigators that Berry was Paris mother and she eventually turned herself in to the police. Past employment records show that Berry worked for four months as a prison guard at Dayton prison and as a daycare worker at Beaumont around the time of her arrest. A DNA test proved that Berry was also the mother of Baby Hope. Also, her palm and fingerprint matched the palm and fingerprint that had been found on the bag and duct tape. Berry also took the investigator in the Paris case to a dumpster where she  had thrown a pillowcase that she said had wrapped around the child. It was in the same trash can where Baby Hope was discovered. She was arrested and charged with the capital murder of her son  Malachi Berry (Baby Hope). The Trial According to the court records, Berry gave birth to the two children at home and kept their births a secret. She admitted to this to an agent with the Child Protective Services. According to the same agent, Berry had three other children, all fathered by the same man, and that they appeared to be unharmed. Berry told her that Malachi and Paris were fathered by different men and that none of her family knew about the pregnancies or the births of the two children. Berry also told her that on the day that Malachi was born, she had arranged for the children to stay with relatives. When they returned the following day, she told them that she was taking care of a baby for a friend. Berry testified in court that she did not kill  Malachi and that he appeared fine after she gave birth to him at her home. She explained that she left the infant asleep on the bed in her bedroom and went to the store to get milk. When she returned, she checked on Malachi who was still asleep. She then fell asleep on the couch and when she awoke she again checked on the infant, but that he was limp and not breathing. Realizing that he was dead, she said she was too scared to call for help because she did not know if it was legal to have a baby at home. Berry testified that she then duct-taped his arms so that they would be in front of him and across his mouth because it bothered her that his mouth was opened. She then put him in a trash bag, borrowed her grandmothers car and placed the infant in the dumpster where his body was later discovered. The forensic pathologist that had performed the autopsy on  Malachi  testified that based on his finding, the cause of death was asphyxia due to smothering and ruled the death of a homicide. The prosecutors believed that Berrys motive for murdering Malachi and later abandoning Paris in a ditch on the side of the road shortly after being born,  was an attempt to hide the fact that she had been pregnant, noting that she kept the children that shared the same father and discarded the children fathered by different fathers. Verdict and Sentencing Berry was found guilty in the first degree in the murder of  Malachi. She was sentenced to death  on Feb. 19, 2004. She was then resentenced to life in prison on May 23, 2007,  because the Texas Court of Criminal Appeals ruled that prosecutors failed to show that she would be a  danger to society in the future. For the death of Baby Hope, she is to serve a prison sentence of at least 40 years before being eligible for parole. For throwing Paris in a ditch of fire ants, Berry received an additional 20-year sentence.

Lonely Woman By Ornette Coleman - 834 Words

The first thing I noticed about Lonely Woman by Ornette Coleman was the contrast between the fast rhythm on the ride cymbal and the laidback demeanor of the other instruments. It immediately added a diversity in sounds that seem distinctive from previous jazz styles. The reappearance of the cornet in this piece does add a smoother brass noise, it comparison to the bright trumpet, and the cornet itself blends very well with the alto saxophone. The overall sound of the musicians is very bluesy, with plaintive tones thrown in to add a haunting quality to the piece. True to its title, I do feel slightly lonely while listening to the piece. It is almost as if I am waking up from this crazy dream, where I was surrounded by things to do and people to see, then waking up by myself and missing the complexities of the dream I had left behind. Although at first it sounds like the rhythm section and horns are playing the two different songs, they eventually blend together seamlessly, providing a n anxiously beautiful piece. This also required a lot of skill from the musicians themselves who had to maintain their tempos (slow and relaxed for horns and bass, and rapid fire for the drums) throughout the piece and the constant switching between major and minor keys in the bass requires a high skill. In Willisau Concert, Part 3 by Cecil Taylor, we know the only instrument is piano, but Taylor’s type of playing is chaotic and masterful. He flies over the chord providing clashing chords,Show MoreRelatedInstances where Music Has Been Influenced by Politics2749 Words   |  11 Pagesbored merchants wife who falls in love with another man, Sergei. She and Sergei kill her father-in-law and her husband, but are caught. The two are caught and sent to Siberia. However, on the way there Sergei falls in love with another woman. Katerina pushes the new woman into the water, and falls in herself. The show ends with the two of them drowning in the freezing water. The show was seen as propaganda for Soviet Morality. Women before were oppressed and like Katerina were being made into cold-blooded

Essay The Renaissance and Art - 1419 Words

The â€Å"rebirth† of art in Italy was connected with the rediscovery of ancient philosophy, literature, and science and the evolution of empirical methods of study in these fields. Increased awareness of classical knowledge created a new resolve to learn by direct observation and study of the natural world. Consequently, secular themes became increasingly important to artists, and with the revived interest in antiquity came a new repertoire of subjects drawn from Greek and Roman history and mythology. The models provided by ancient buildings and works of art also inspired the development of new artistic techniques and the desire to re-create the forms and styles of classical art. As these new styles of linear and aerial perspective and†¦show more content†¦Shortly thereafter Monet entered two paintings into the Salon which gained him some success. From there in 1969, Monet travels with friend Renoir to La Grenouillere, where together they begin their studies side by side. Claude Monet can be classified as a forerunner of Impressionists, Neo-Impressionists, Fauvists, Cubists, Abstract painters, and the Non-Figurists. He is often called â€Å"The Father of Impressionism† (Taillander 6). Although Monet had some works accepted into the Salon, he was one of the first to paint in the Impressionist style, and persisted even after his works were rejected and shunned. Renoir said â€Å"Without Monet, we would all have given up† (qtd. in Taillander 8). Monet was seen as an extremist because he â€Å"captured the fleeting moment, creating a degree of wooliness in his canvasses which have not been interpreted with any certainty†(Taillander 8). In Monet’s paintings, his interest â€Å"lies not in details, but in capturing the effect of the whole scene as it would be perceived in a fleeting glance† (Welton 14). The term Impressionist was first given by a critic when reviewing Monet’s painting, There were many important developments that made the Impressionist style of painting possible. One of these developments was painting outside or â€Å"en plein air†. Previously, artists had to paint in their studios because it was too burdensome to take large canvasses and other supplies outside. Metal tubes invented in the 1840s allowedShow MoreRelatedRenaissance Art : The Renaissance And The Renaissance852 Words   |  4 PagesThe Renaissance, better known as the â€Å"rebirth â€Å"period helped bring life back to culture and the arts. It was a movement that began in Florence, Italy, but eventually spread throughout Europe. It stemmed from a very dark period in history. Prior to the Renaissance, Europe experienced the Medieval Times, or Dark Ages, a time of war famine, and disease. 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Creating changes and effects in literature, philosophy, politics, economic, social, religion, and art. The development that I choose that I felt that help contribute the manufacture of visual culture was Religion. Religion had a big impact in this era, if it wa sn’t for religion we would of never experienceRead MoreRenaissance Art : The Renaissance Period867 Words   |  4 PagesRenaissance Art The Renaissance time period was home to many new ideas in art. This includes new artists bringing forth ideas that had yet to be discovered and made popular. New themes and types of art were also being brought forward during this period. Numerous artists had to of been present to make Renaissance art the way it is. 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Strategic and Marketing Analysis of Citroen Free Essays

string(48) " 13 is the extending of the product life cycle\." Background We will be discussing on the various techniques involved in the marketing plan for an organization in order to make reach the product to the customers. The report given here summarizes the various activities involved in marketing the end product named â€Å"CE 13† of Citroen which is an eco-friendly as well as helps in maintaining our greener environment. 1. We will write a custom essay sample on Strategic and Marketing Analysis of Citroen or any similar topic only for you Order Now Executive Summary Citroen was founded in 1919 by Andre-Gustave, which was the first car company to mass produce outside the United States of America. Almost within eight years after it had started, it became one of the largest car manufacturers in Europe. Citroen is all set to launch its hybrid plug-in car named â€Å"CE 13† in the UK market. As hybrid cars are already available in the UK market the competition is also the toughest. The strengths in the proposal of CE 13 is its small, economic and fuel-efficiency. CE 13 will be a challenge to the current version of both gasoline and the electric one now available in the market. Their target is specifically based on a specific proportion of consumers who needs a vehicle for commuting in their daily life. As it is compact in size it is very easy to commute between the congested traffics so helps in evading the congestion charge in the UK. The marketing objective of CE 13 is limited to 10 to 15 percent in the UK with the unit sales of about 10000-12000 units in the next two years. Financial objective of CE 13 at the time of introduction is to achieve the sales of GBP 20 to 30 million. 2. Situation Analysis Citroen which was established in 1919 is all set to manufacture the plug in hybrid car for the UK market which is a developed nation has a good economical growth rate. Though during recession it had seen number of problems the country has still maintained their economy stable compared to other nations. Citroen has considered the fact of the increase in fuel prices and has come up with the solution to meet this with their plan of CE 13 which will help its consumers overcome their problem of fuel prices. As soon as CE 13 hits the market, the consumers will be overwhelmed to buy the plug in hybrid as it has an enhanced product portfolio and covers the overall worries of the car customers in terms of money as well as the performance. GDP of UK was 0.5 percent in the latest quarter which was revised from a fall of 0.6 percent published earlier. GDP estimated during 2010 fourth quarter is now 1.5 percent higher than the fourth quarter of 2009 (National Statistics, 2011). Also the output in the latest quarter was up 0.8 percent for the manufacturing industries. Manufacturing output has increases 1.1 percent and 4.3 percent of increase was seen in utilities output and the mining and quarrying output has fell by 4.1 percent. 2.1 Market Summary CE 13 market comprises of customers who prefer to use sustainable energy to compensate the spending on petrol or diesel. The major segment being targeted during the initial period includes the professionals and senior citizens, who have annual personal disposable income above GBP 7000. Table 1 shows how CE 13 addresses the needs of targeted customers. TARGETED SEGMENTCUSTOMER NEED RESPECTIVE FEATURE ProfessionalsTo acquire modern technology at reasonable price; reasonable mileage.A smooth drive for 45 miles per charge and an automatic change to fuel after 45. Senior citizenHave a safe mode of transport in traffic; savings in fuel expenditure.Compact structure providing ease in traffic with dual air bags Table 1: Segmented customers (Jeroldin, 2011) CE 13 will be available in one basic model with carbon dioxide emission below 40 g/km. The CE 13 operates entirely as an electric car for its first 25 miles, drawing energy from a 450-pound lithium ion battery and then uses the gasoline for the 1.6 liter engine that provides another 360 added miles. Thus the design of the car along with its price and technology will strengthen its presence in the UK PHEV market. 2.2 SWOT Analysis Strengths Advanced technology from C- zero, C3 picasso, Berlingo multispace are used in building this plug in hybrid electric vehicle. CE 13 has better fuel effiency of about of 45 miles for a single charge and covers and average range of 15 miles per liter of petrol. So this adds the strength to the CE 13 as usual vehicles have a mileage of below 13 per liter of petrol. Towards the initiative to a greener environment the CE 13 holds the key as it emits less than 40g/km which is helps our environment for its sustainability. Weakness Consumers are not much aware of the Plug in hybrid technology as because there are less fuel station for charging the electrically and people has less idea of these high end technological factors in mind. As newer technology is used in the development of CE 13 the price band is as well on the higher and only the customer who have wages above GBP 2000 are able to buy the vehicle and also to be on the safer side we are providing finance option for the vehicle by having tie with the HSBC bank which will lower the tensions between the customers who are less affordable to buy which again acts as a strength for us. Considering maintenance of CE 13, as it is a hybrid plug-in the maintenance is slightly higher than the usual ones. Opportunities As towards the step to sustainable and greener environment, UK government supports in the development of CE 13 as it is eco friendly as well as fuel efficient in compared to other vehicles on road. Due to step to greener environment, government had decided to lessen the tax and import duties of batteries being waived. Threats One of the major threat being faced by CE 13 is the extending of the product life cycle. You read "Strategic and Marketing Analysis of Citroen" in category "Essay examples" As this is a newer step in the technology and offers only one single model in the market extending the life cycle of CE13 is currently not possible as it is in the growth stage of the. Later after the maturity of the product the extension will be made within next two years on a average estimation. 2.3 Competition There are considerable amounts of rivals seen in the plug-in hybrid industries and one of the major rivals is the Volvo and another major rival is the Toyota who plays a major role in the technological development in the UK market. Toyota prius is currently the market leader in the UK market for the plug-in hybrid version of the vehicle. So the competition is tougher and our new technology used in the development of the same is higher than usual which will support in the battle of survival in the UK market with Toyota prius. Another rival is the BMW which is planning to introduce their plug-in hybrid car in the UK market with by launching their â€Å"i-series†. Another major rival is the Honda with their newer version of plug-in hybrid technology as they have introduced in the Japan. Though there are different rivals in the market with higher competition, we believe to withstand all the rivals in the market with our leading edge technology we have used in the development of our CE 13. 2.4 Product Offer CE 13 is going to be introduced in a single variant as it is a newer version, currently only single variant is available and has the following features included in it: Rechargeable lithium ion battery that can be charged connecting to an ordinary 240V socket. The battery comes along with a one year replacement warranty. Extended cable alongside the electric inverter. 1.6 liter petrol engine Air condition Heater DVD player Central locking Power steering Anti theft alarm Dual air-bags. These are the basic features included in CE 13 and with the gradual maturity of the product we have decided to enhance the features further based on the development of CE 13 later after two years based on the customer requirements. 2.5 Distribution Citroen cars are normally made available to the customers through the following retail channels such as: Citroen motors showrooms. Dealership with private showrooms. Events such as Auto expo conducted in the various parts UK. Through online booking. 3. Marketing Strategy 3.1 Objectives: Citroen has currently set a realistic and achievable objective for the first and second years of the market entry. First-year objectives: Citroen is aiming for 10-15 percent share in UK market through the establishment of CE 13 with a unit sales volume of Indian PHEV market through a unit sales volume of 10,000 to 12,000 by summer 2012. Second-year objectives: Second year objective is set to introduce new variants with added features during the fiscal year of 2013 with a diesel variant plug-in. Contingency Planning: In unforeseen situation of the product not satisfying the objectives, Citroen will postpone the launch of the succeeding model till the break-even is attained. The target market share will remain the same and new marketing process may be acquired (Jeroldin, 2011). 3.2 Target markets Citroen’s targeted customers are segmented demographically and geographically. Our primary customer target for the CE 13 is upper working professionals who need to commute on daily basis, who opt to charge than fill fuel, and be entertained on the go. Our secondary customer target is senior citizens who want a simple car with savings in fuel spending. The segmented audience is between the age of 25-65 and having a personal disposable income more than GBP 7000 (Jeroldin, 2011). 3.3 Positioning Using product differentiation and comparing with other brands of the PHEV segment, we position Electra as a high quality car with comparatively low price in the Indian market. Our marketing will highlight on the affordable price, trusted brand, and environmental friendly with the quantity of carbon dioxide emission differentiating the Citroen CE 13. 3.4 Strategies: Product The CE 13 comprises of all the normal features available in the normal market earlier during the introduction of the vehicle. Later it will include custom developed features based on the customer requirements which include spare parts warranty of one year and also offer the onsite road assistance support made available 24/7 to the customers. CE 13 will inherit the normal logo with an added eco-friendly logo to its normal logo. Pricing Citroen has planned to price the vehicle at GBP 33,000 for the single variant which will be made available to the customers including all the necessary taxation. The price of the product is developed using the market-penetration pricing concept to acquire higher long-run profits for the company (Kohtler, 2009). We expect to lower the price of this model when we upgrade the product by launching our new model later during 2012, to be priced around GBP 42, 000.The low-priced high quality cultural requirement of the customers is fulfilled to gain shares of the plug-in hybrid electric vehicle market in the UK. Distribution Around 70 per cent of the manufactured cars will reach its destined owners through various Citroen motor showrooms in various parts of UK, and the remaining production via private agents and showrooms. Detailed specification handouts will be provided to support our distribution partners. The company also plans to consider special payment terms for agents that place consistent orders. Marketing Communication Though the plug-in hybrid electric vehicle technology is relevantly is old in the UK market, creating awareness in the public will be the initial step in the promotion of the product. The primary action is to successfully launch the CE 13 in the upcoming Auto Expo to be conducted in UK later this year. A combination of â€Å"Above the line† (ATL) and â€Å"Below the line† (BTL) activities will be used in Electra’s marketing process. ATL will include the print media, mostly magazines like the Overdrive, television adverts and the internet. The latter will use automobile fairs organized in various parts of the country to pull customers and also movie theaters, which is often visited by professionals (Jeroldin, 2011). 3.5 Marketing Time Line The CE 13 will be introduced in during June as the testing of the car is current being taking place. Here are the summarized lists of action programmes we will implement to achieve our stated objectives. May: We will launch a GBP 0.3 million trade sales marketing campaign and take part in various Auto Expo or Fairs to support and educate dealers. This will also function as foundation by developing support for product launch in June. Key production staff with the help of marketing team will work with retail sales personnel to explain the features of the CE 13. June: Citroen will be starting the detailed print campaign via auto magazines and also adverts in the Internet and television. The sales team will play a critical role in explaining the car to the interested customers. July: As the multimedia promotions continue, we will organize contest in which users will post to the organization’s blog as ‘which is the best methodology to spend least on gasoline‘(an average of 40 miles/day covered)’. This private user sales promotion will act as direct feedback from the customers. August: Citroen will organize a ‘Green home’ rally to spread awareness about the main feature of Hybrid technology and its effect on the environment. 3.6 Market Research ‘Using the research, we will identify specific features and benefits of our target market segments value’ (Kohtler, 2009). The feedback obtained from the customers through blogs, vehicle rating and review by ‘Autocar’ will set up the perfect CE 13. We are also tracking and analyzing customer’s thinking over competing brands in the PHEV market (Jeroldin, 2011). 4. Financial matters Total first-year sales revenue for the Citroen CE 13 is projected at GBP $20 million, with an average whole sale price of GBP 32000 per unit and variable cost of GBP 21000 per unit for unit sales volume of 4000 in the first year. A first year loss of GBP 12 million is anticipated. The break-even calculations indicate that CE 13 will attain profit after the sales of 4773 units, mid way in the product’s second year. The analysis also estimates first-year fixed costs of GBP 52.5 million. Based on the assumptions, break-even calculation is GBP $52,500,000/ ($32000-$21000) = 4773 units 5. Controls The control of the marketing procedure of CE 13 will help the management to measure performance and provide an opportunity to improve in the required segments. ‘Controls are being established to cover implementation and the organization of our marketing activities’ (Kohtler et al 2009). 5.1 Implementation We have implemented the Annual-plan control in our marketing activities (Kotler et al 2009). The senior management will set quarterly goals to monitor the performance of CE 13 in the UK market and later in the European market. The management will then trace the deviation, if any, and take required action to make the performance co-inside with the goals (Jeroldin, 2011). 5.2 Marketing Organization The marketing director of Citroen takes the overall responsibility to get all the marketing activities done in the respective allocated time. The new product manager/marketing manager is utilized to identify the opportunities of CE 13 UK market and anticipate the customer needs. They should have strong knowledge of advertising and merchandizing agencies to promote via campaigns and programs. It’s the honored responsibility of Citroen to satisfy the needs of the customer through CE 13. Conclusion Thus, the marketing plan for CE 13 of Citroen is achieved based on the various techniques given in order make reach the final product to the customers. The marketing planning helps in increasing the sales, growth and monitors these reports in order to successfully maintain the development of the Citroen in the Hybrid plug-in market. Following a structured marketing plan helps in the development of the organization and positions the market perfectly according to the needs of the customers. References Kohtler, P., Keller, K.L., Bradley, M., Goodman, M., Hansen, T. (2009) Marketing Management. England: Pearson Education Limited. Alphone Seon Jeroldin (2011) ‘Marketing Planning’. Marketing in a Global Age 1 1-9 Citroen (2011) the list of reference illustrated [online] available from [17 April 2011]. National stastistics (2011) the list of reference illustrated [online] available from [17 April 2011]. business-standard (2011) the list of reference illustrated [online] available from [17 April 2011]. hybridcars (2011) the list of reference illustrated [online] available from [17 April 2011]. emic-bg (2011) the list of reference illustrated [online] available from [17 April 2011]. How to cite Strategic and Marketing Analysis of Citroen, Essay examples

Cardiovascular Diseases in Australian Women- myassignmenthelp

Question: Discuss about theCardiovascular Diseases in Australian Women forCVD. Answer: Introduction Cardiovascular disease also referred to as heart disease is among the leading causes of mortality in Australia. The National Heart Foundation indicates that heart disease leads to more deaths in women as compared to their male counterparts. There are different risk factors that are more particular for women in regard to heart disease. These include lack of physical exercise, being post-menopausal, family stress for single mothers, excess intake of fatty food, and high salt intake among others (Cho 2016). Social determinants that influence the risk of acquiring heart disease include; coming from disadvantage areas and being indigenous Australian, having a family history of the disease, and minimal social amenities within ones residential areas for exercising and finding immediate medical attention (Zeigler, 2016). Registered Nurses need to use tailor-made motivational interviewing principles in order to help women take up personalized approaches to reduce the risk of heart disease. Th e following discussion outline the impacts of CVD on Australian women, the social and behavioral risk factors, and the principles of motivational interviewing for Jan, a client who is at risk of acquiring heart disease. Impact of CVD on Australian Women CVD impacts negatively on Australian women. The first impact of CVD in Australian women is that it leads as a cause of premature death. According to National Heart Foundation about 45,392 deaths in Australia in the year 2015 was caused by heart disease (Kay et al, 2017). This means that in each 12 minute, Australia records one death as a result of CVD. Therefore, the year 2015 experienced 30% of deaths resulting from CVD in Australia. More specifically, 27% of male deaths and 30% of female deaths in the same year resulted from CVD (Kay et al, 2017). It is thus clear that Australian women are more likely to die from CVD than their male counterparts. While Australian males suffer twice the number of heart attacks, their female counterparts are a higher chance of dying from them. More women also die from stroke as compared to men. Secondly, CVD being a major cause of death in Australia, it is costly in terms of treatment. The National Health Foundation indicates that CVD accounts for about 18% of Australias total burden of disease. Recent research also indicates that the condition is the most expensive group of diseases to treat in Australia. Between 2008 and 2009, the CVD cost an approximate $7.47 billion to treat where more than half of this went to paying for patients who were admitted in hospital (Kay et al, 2017). It is thus expensive especially for poor indigenous communities in rural Australia. CVD as an illness has social implications including long hospital stays and hospital separations. Between 2014 and 2015, CVD contributed to 490,000 hospitalizations in Australia. More than half of these included women (Kay et al, 2017). The long stays in hospitals and the separations from families for hospitalization negatively impact on families both emotionally and psychologically. The National Heart Foundation indicates that there was an increase of hospital separations from 2004 to 2015 by 8% (Kay et al, 2017). Understanding the role of women in homes especially among indigenous Australians who live in families, it is clear that their families suffer emotionally while bearing the burden of responsibilities. Social Determinants Increasing risk of CVD Different social determinants influence the risk of CVD among women in Australia. One of these include gender as indicated above that women are at a higher risk of developing and even dying from CVD as compared to men in Australia. This is because there are higher chances of a woman at post-menopausal age to develop CVD due to deteriorated levels of estrogen production (Kay et al, 2017). Further, women like Jan, are more likely to be obese due to inadequate physical exercise as compared to men and this increases their risk to CVD. This is the reason why while twice the number of men gets heart attacks; more women actually die from it than men. Secondly according to Vaccarino Bremner (2017), having a family history of CVD as is the case for Jan puts one at risk of developing CVD. Studies indicate that parents who have heart disease are most likely to have children with the condition. Even so, the older one gets, the higher the risk of the condition (Zeigler, 2016). Therefore Jan having had a mother with CVD, she is most likely going to develop the disease if she does not reduce the risk factors. Another social risk factor is poverty and a lack of access to proper health care. According to the National Heart Foundation, women who come from the most disadvantaged regions of Australia have 29% death rates due to CVD, above other women who come from least disadvantaged regions (Vissers et al, 2016). Women from rural areas are exposed to more risk factors as they have no facilities to exercise, carry out regular health check-ups and participate in their own healthcare. This is the case for Jan, who is in rural Queensland with limited access to counseling and/or facilities for exercise as could be the case for those in urban areas (Vissers et al, 2016). Further, women who are Aboriginal and/or Torres Strait Islanders are at a higher risk of CVD than their non-indigenous counterparts. They are also more likely to have higher diabetes and obesity rates. Jan is thus at a higher risk of acquiring CVD, as she comes from the rural areas where healthcare services are poorer as compared t o those in urban areas. Behavioral Determinants Increasing risk of CVD There are several behavioral risk factors that Jan in the case study faces, which can make her develop cardiovascular diseases. Unhealthy diet is one of the major behavioral factors contributing to development of cardiovascular diseases (Alley et al, 2017). Diets which are highly saturated with cholesterol, fats and trans-facts bring about heart disease including related conditions like atherosclerosis. Studies also indicate that foods with too much salt lead to hypertension. From the case study, it is clear that Jan is likely to develop cardiovascular diseases due to her consumption of food with excess salt. High sugar intake is risky as it leads to obesity and high insulin levels. This leads to insulin resistance, a precedence of diabetes and eventually CVD (Chockalingam et al, 2016). Jan drinks 4 to 5 full-sugar Cola drink daily and this puts her at risk of CVD in the long-term. Lack of physical exercise also puts one at the risk of CVD. This is because it increases the likelihood of obesity, hypertension and diabetes, which are major contributors to CVD causation (Wise, 2014). From the case study, Jan has opted to avoid walking exercises and considering that she likes cooking and eating, she is likely to be obese in the short-run. Inadequate exercise means that excess fats and cholesterol are not broken down and can end up blocking arteries including coronary arteries to cause heart attacks. Stress as a behavioral aspect also contributes to the development of heart disease. From the case study, Jan is stressed as she is currently unemployed single mother who separated with her husband recently. She is apparently worried about how she will manage to care for her 13 and 15-year old children single-handedly. Stress puts one at a higher risk of getting strokes and/or heart attacks (Bartrop, 2017). Anxiety and depression that comes with stressful events are major behavioral risk factors as well. Motivational Interviewing Principles The first principle I will use, is expressing empathy while avoiding arguments with the client (Miller, 2015). In order to discuss about exercising for instance, I will tell Jan I honestly understand that it must been hard for you being a mother to exercise so as to maintain a healthy in the recent past. A lot of my patients have also reported of this difficulty. Even so, I think it remains imperative for us to attempt to find how you can work on this. Jan, what do you think can make you eat less but exercise more? From this discussion, the patient will understand that as the nurse I am empathetic but at the same time she will give out direct answers without arguments. Secondly, development of discrepancies where nurse and/or physician helps a patient to understand the variation between their behavior and their goals is paramount (Schumacher, 2013). This will enable the patient to strive to take part in their own care. In this case for instance, I would tell Jan "You just informed me that you want to feel better, reduce the risk of CVD having a family history of the same, and reduce the potential amount you might use for CVD medication. I believe you understand that exercising, avoiding depression, maintaining proper diet and losing weight would be of good help in preventing CVD. Jan, what are the reasons you think make it hard to find sufficient time for yourself to exercise and practice these healthy behavior? The patient can then compare her health goals and the direction she wants to take in preventing CVD in future. Further, there is need for a nurse and/or physician to approach the patient with resistance and then provide a feedback that is personalized (Schumacher, 2013). When the patient expresses the reasons as to why they cannot achieve their goals, it is important a nurse and/or physician to assist them find successful ways. For instance I will tell Jan "I am aware that you are tired from taking your routine walking exercise, is it possible for you to create time to resume this? This will help the patient consider revisiting and working on her health goals. Summary and Conclusion CVD stands as the major cause of mortality in most industrialized countries including Australia. Even so, it contributes to more deaths in women than in men in Australia. The above discussion outlines the impacts of CVD on Australian women including death, high cost of the disease burden, hospitalization and emotional problems to families. The discussion also highlights the social and behavioral determinants of CVD including gender, family history of disease, social amenities, physical exercise, and dieting, high stress levels among others. Further, the discussion provides different motivational interviewing principles that are appropriate for handling Jan the patient in the case study. These principles include the need to; be empathetic but minimize arguments with the patient, create discrepancies between the patients health goals and their current behavior and further; approaching the patient with resistance yet providing them with feedback that is tailor-made for them. References Alley, S., Duncan, M., Schoeppe, S., Rebar, A., Vandelanotte, C. (2017). 8-year trends in physical activity, nutrition, TV viewing time, smoking, alcohol and BMI: A comparison of younger and older Queensland adults.PLOS ONE,12(3), e0172510. https://dx.doi.org/10.1371/journal.pone.0172510 Bartrop, R. (2017). Cardiovascular risk following widowhood.Coronary Artery Disease,28(2), 93-94. https://dx.doi.org/10.1097/mca.0000000000000446 Cho, K. (2016). Women, Stress and Heart Health: Mindfulness-Based Stress Reduction and Cardiovascular Disease.Kosin Medical Journal,31(2), 103. https://dx.doi.org/10.7180/kmj.2016.31.2.103 Chockalingam, P., Vinayagam, N., Vani, N., Chockalingam, V. (2016). PM084 Modifying Behavioral Risk Factors: A Key Component in Coronary Heart Disease Prevention.Global Heart,11(2), e84. https://dx.doi.org/10.1016/j.gheart.2016.03.290 Kay, S., Scalia, G., Seco, M., Vallely, M., Celermajer, D., on behalf of the Board of Structural Heart Disease Australia. (2017). Structural Heart Disease Australia (SHDA).Heart, Lung And Circulation. https://dx.doi.org/10.1016/j.hlc.2017.04.003 Miller, W. (2015). Celebrating Carl Rogers: Motivational Interviewing and the Person-Centered Approach.Motivational Interviewing: Training, Research, Implementation, Practice,1(3), 4-6. https://dx.doi.org/10.5195/mitrip.2014.54 Mitchell, J., Donovan, R., Straveski, B. (2014). PM350 New directions to address heart disease in Australian women.Global Heart,9(1), e133. https://dx.doi.org/10.1016/j.gheart.2014.03.1701 Schumacher, J. (2013). Motivational Interviewing Step By Step.Motivational Interviewing: Training, Research, Implementation, Practice,1(2), 24-25. https://dx.doi.org/10.5195/mitrip.2013.37 Vaccarino, V., Bremner, J. (2017). Behavioral, emotional and neurobiological determinants of coronary heart disease risk in women.Neuroscience Biobehavioral Reviews,74, 297-309. https://dx.doi.org/10.1016/j.neubiorev.2016.04.023 Vissers, L., Waller, M., van der Schouw, Y., Hebert, J., Shivappa, N., Schoenaker, D., Mishra, G. (2016). The relationship between the dietary inflammatory index and risk of total cardiovascular disease, ischemic heart disease and cerebrovascular disease: Findings from an Australian population-based prospective cohort study of women.Atherosclerosis,253, 164-170. https://dx.doi.org/10.1016/j.atherosclerosis.2016.07.929 Wise, J. (2014). Lack of exercise outweighs obesity among heart disease risk factors, says Australian study.BMJ,348(may08 7), g3182-g3182. https://dx.doi.org/10.1136/bmj.g3182 Zeigler, V. (2016). Womens Heart Health: Differences in Heart Disease in Women Compared to Heart Disease in Men.International Journal Of Women's Health And Reproduction Sciences,4(3), 87-88. https://dx.doi.org/10.15296/ijwhr.2016.22

Childhood Cancer free essay sample

Each year in the U. S. there are approximately 13,400 children between the ages of birth and 19 years of age who are diagnosed with cancer. About one in 300 boys and one in 333 girls will develop cancer before their 20th birthday. In 1998, about 2500 died of cancer, thus making cancer the most common cause of death by disease for children and adolescents in America. Statistics on child and adolescent cancer incidence are collected by the National Cancer Institutes (NCI) SEER Program (Surveillance, Epidemiology and End Results). The data is collected at 10 sites (5 states including CT, UT, NM, IA, and HI and 5 cities including Detroit, Atlanta, San Francisco, Los Angeles, and Seattle), with each representing different geographic regions of the United States. The data is then extrapolated to represent national childhood cancer data. The following monograph link summarizes childhood cancer incidence and mortality by disease type, age, ethnicity, and sex. Data collected through SEER has shown that the incidence for some types of childhood cancer have increased slightly since Candlelighters inception in 1970, but for the most part the rates have been fairly constant in the last several years. We will write a custom essay sample on Childhood Cancer or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Statistics on Childhood Cancer from NCI Cancer Incidence and Survival among Children and Adolescents: United States SEER Program 1975-1995. A Snapshot of Pediatric Cancers- National Cancer Institute SEER Pediatric Monograph 2012 Cancer Facts and Figures Childhood Cancer Epidemiology in North America Incidence Statistics Childhood cancer rates vary by cancer type. The following graph illustrates the distribution of the more common childhood cancers for children ages birth to 14 years. Source: Surveillance, Epidemiology, and End Results Program, 1975-2003, Div. of Cancer Control and Pop. Sciences, NCI, 2006 Survival Statistics While the incidence of childhood cancer has changed only slightly since Candlelighters inception in 1970 (an increase from 11. 4 per 100,000 population in 1974 to 14. per 100,000 in 2004), the overall survival rate for childhood cancer has increased drastically during that time period. Today, the overall 5 year survival rate for childhood cancer is close to 80%. Because treatment cure rates have increased, the population of childhood cancer survivors has also increased. Currently there are estimated to be 270,000 survivors of childhood cancer in the U. S. This equates to one in 640 young adults between the ages of 20 to 39 being a survivor of a childhood malignancy. Survival however is with a cost. Two-thirds of those who do survive face at least one chronic health condition. One quarter of survivors face a late-effect from treatment that is classified as severe or life-threatening. Late-effects of treatment can include heart damage, second cancers, lung damage, infertility, cognitive impairment, growth deficits, hearing loss, and more. It is becoming increasingly apparent that childhood cancer is for life. Late effects from either the disease process or aggressive treatment regimens are given at a time of life when children have growing bodies and developing brains. As such, patterns of late-effects include disabilities, chronic health conditions, and even subsequent battles with additional cancer. It is imperative that all survivors of childhood cancer receive on-going monitoring and continued physical and psychosocial care throughout their adult lives. Additionally, not all childhood cancers have known such successful survival rates. Sadly many types of childhood cancer continue to have a poor five year prognosis. Research Funding Statistics Federal funding for childhood cancer research is predominantly allocated through the National Cancer Institute (NCI). Funds are distributed to Principle Investigators (scientists) working at labs which are often located at Childrens hospitals across the country (extramural research); to the Childrens Oncology Group to fund clinical trials (extramural research); and to labs within the NCI (intramural research. ) Each year, Congress approves the amount of money that the National Institute of Health in Bethesda, Maryland will receive for research initiatives. Cancer will be funded in 2009 at a level of approximately $5. 6 Billion. In 2007, the NCI reported that the combined extramural and intramural funding for childhood cancer research was approximately $180 million. However, this estimate could be regarded as liberal as some of the associated research might not be perceived as directly benefiting childhood cancer. Other more conservative estimates, put childhood cancer research funding as low as $30 million annually. To put this figure in perspective, the NCI allocated $572. million on breast cancer research in 2007. Other NIH Institutes funded breast cancer research at a level of $132. 6 million in the same year; and the Department of Defense, which also supports breast cancer research, allocated an additional $138 million. As a comparison, breast cancer with its overall 5 year survival rate of close to 90% received $843 million in Federal research funding in 2007. This was in addition to the funds raised by breast cancer organizations through their pink ribbon campaigns and private donations. It is estimated that the success of those initiatives raises approximately $256 million in the combined assets of the top four breast cancer organizations. The success of the pink ribbon campaign and its resulting funding for breast cancer research has resulted in an increase in the five year survival rate of that patient population. Their strength as advocates has resulted in a strong position for both federal and private research funding. As individuals and organizations supporting our nations children and dolescents with cancer we too can take a strong stance for our cause with both federal and private research funding. Breast cancer is the sixth most common cause of death by disease of women in America (behind heart disease, stroke, lung cancer, respiratory disease and Alzheimers). In comparison, cancer is the number one cause of death by disease of Americas children. In terms of person years life lost (PYLL), the average age at diagnosis of breast cancer is 61, with a calculated 16 PYLL. In contrast, the average age that a child is diagnosed with cancer is 10. This calculates to 67 PYLL. Sixty seven years of life lost when a child dies from cancer. Our call to action is to increase the awareness of the incidence and devastation of this disease on Americas children. By raising awareness of the fact that childhood cancer remains the number one disease killer of Americas children, we can raise the awareness of the need for greater research funding. Like breast cancer, childhood cancer has an international symbol the gold ribbon. The gold ribbon was created by parents of children with cancer and former CCCF board member Gigi Thorsen. Its first production as a lapel pin was funded by CCCF in 1997. Working together, we too can become successful cancer advocates through the promotion of the gold ribbon for childhood cancer, so that we too can build research funding and much needed cures for Americas littlest cancer patients.