Introduction to Business Accounting Essay Example | Topics and Well Written Essays - 1000 words

Introduction to Business Accounting - Essay Example While the ‘as at’ financial position is presented in the Balance Sheet (Statement of Financial Position), a detailed presentation in terms of Revenue generated against the expenditures incurred in that accounting period is depicted by the Income Statement (Statement of Comprehensive Income) (Vickerstaff & Johal, 2012).The Statement of Financial Position: Also commonly known as the Balance Sheet, the Statement of Financial Position reflects as to what is owned by the entity as ‘Assets’ or ‘Resource’ as opposed to what it owes to third parties as ‘Liabilities’ or ‘Payables’ at that point in time. It also represents Shareholders’ equity, which is sometimes referred to as Capital, which represents the resources that would remain if a company disposes all of its assets and settles all of its liabilities (Wood & Sangster, 2005). Some liabilities are to be settled within the near future (next 12 months) hence, are classified as ‘Current Liabilities’ while others with longer period of settlement are known as Non-current or ‘Long term Debts’. ... It also represents Shareholders’ equity, which is sometimes referred to as Capital, which represents the resources that would remain if a company disposes all of its assets and settles all of its liabilities (Wood & Sangster, 2005). Some liabilities are to be settled within the near future (next 12 months) hence, are classified as ‘Current Liabilities’ while others with longer period of settlement are known as Non-current or ‘Long term Debts’. Similarly, some Assets have a life shorter than of 12 months and are likely to be fully utilized in the company’s operations during this time so are classified as ‘Current Assets’; whilst ‘Non-Current’ or ‘Fixed Assets’ are those that have longer lives and are thus utilized partly in one particular tenure. This utilization is charged as a periodic ‘Expense’ known as ‘Depreciation’ which later adds as a component to the Income Statement (Ferr aino, 2011). The Income Statement: Also known as the Statement of Comprehensive Income, the Income Statement in broader terms is a portrayal of how much a company has earned against how much costs it has incurred in order to generate those earnings, eventually formulating the company’s profitability for that particular accounting period. While direct operational costs are incorporated as Cost of Sales, other incurred expenses such as Depreciation, Interest, Administration, Taxation, Distribution or Marketing are charged in individual ‘heads’, finally leading to the net Profit For the Year. (Wood & Sangster, 2008) Any other unusual or non-operational income can be classified separately under ‘Other Comprehensive Income’, for example income from a Litigation or Gain (or Loss) on disposal of

Analysis Of Play And Interactions Children And Young People Essay

Analysis Of Play And Interactions Children And Young People Essay This observation took place at a public day care facility that serves children 6weeks to 6 years of age. It had an infant classroom, a toddler-two year old classroom, and a preschool classroom. The infants and toddlers were located in the same large room, with dividers that were gates. I focused my attention on the infant and toddlers room. There were three infants and 9 toddlers and 2 -year-olds that were present at the time. They had three full time teachers, one with the infants and the other two were with the toddlers/2-year-olds. During their mealtime was when I first observed the interactions between the infants and the toddlers. Toddlers and infants were allowed to interact with each other during meal time. Infants were in their high chairs or rockers and toddlers were seated near them. I was so amazed to see the interactions between the two age groups. Both groups seem to really get along with each other. I observed a two year old girl feed an infant around the age of 6 or 8 months old. They were both smiling and enjoying each others company, of course with adult supervision. Another toddler was allowed to feed another infant a bottle, and the toddler had this huge grin on his face as to be so proud when the infant allowed him to feed him. During their play time I observed some toddlers were more interested in the toys the infant had then toys they had. One of the toddlers would frequently go to one of the infant rockers trying to climb in instead of playing with toys that were there for her. I also observed the toddlers playing with baby dolls. One thing that caught my eye was how they were handling the doll with such care. One of the toddler girls sat the doll in her lap and grabbed a book and pretended as though she was reading to the doll, while another toddler was rocking and singing to her doll. In another section of the room I observed three toddler boys playing. One of the boys had just turned three years old and the other two boys were 1 year old. The older toddler wanted to lead and control the play. He would make suggestions on what to play and the others would follow along. Also, when the younger boy toddler tried to leave and go to another area, the older toddler guided him with his own type of language ba ck to the group. Analysis of play and interactions Infants respond positive to toddlers when interacting with one another. Field (1990) found that infants smile at, look at, and reach more often to peers when seated near each other than they do when seated in front of a mirror. The National Institute of Child Health and Human Development (NICHD, 2005) indicated that children in early care experiences become more positive and less negative toward peers in their play between 24 and 36 months. In observing the environment alone, it made it conducive for the positive interactions between infants and toddlers. It was possible for them to see each other at all times even though their classes were divided. The gates made it possible for them to be separated and at the same time, allowed them to have visual contact at all times. For example, during meal time, infants were seated at the same table with the toddlers/2year olds at eye level and the 2-year olds were definitely showing strong interest in the infants and their well being. This shows that when they have the opportunity to closely interact with one another, they have a trusting relationship. Description of use of cultural objects and language use There were dolls and other materials in the toddler and 2-year-old classroom. The children imitated the interactions they observed between infants and adults in the classroom. For example, how the toddlers were handling their dolls was much the same as adults used in caring for the infants. Some things toddlers were doing when playing with the dolls were feeding, comforting, singing, rocking and reading to their doll. I also observed a male toddler that had just turned 3 years old interacting with the younger toddlers that were 1-2 years old. I called this 3 year old toddler the alpha toddler because he led the group with ideas of play. The younger toddlers responded with acceptance and trust. I think this gave the 3 year old a since of responsibility of being a leader as well as looking out for them. For example, when one of the 1-2 year old toddler decided to wonder off to a section I assume he wasnt suppose to be in, the alpha toddler ran after him telling him, no, no, and the 1-2 year old returned with the others and continued his play. The last thing I observed before I left the facility was an infant and a toddler playing and interacting with each other. They were both playing with some sort of plush toys really enjoying and exploring them. They were making eye contact with one another, returning their smiles, making gestures, reaching to communicate with each other. When the infant dropped his toy he was playing with, the toddler picked it up and handed it to him and the infant nicely received it from him with a smile and they continued to play and explore with their toys. Theories of play Here are a few modern psychological theories and theorists that describes the current trends put into play in todays educational settings. Piaget, Erikson and Vygotsky all agree that the child uses play for self teaching. The child plays through situations very much like an adult thinks through a situation. Also, fantasy play is a manifestation of symbolic representation the child represents objects and ideas through play situations. Vygotsky believed that play is a means of deferring immediate gratification-instead of tantrums or swallowing the need; the child fulfills needs in fantasy play. He also believed that children learn to live within self imposed rules during fantasy play; play allows the child to practice self regulation. Play, for Vygotsky, was vehicle for a child behaving more maturely than a other times. In play it is as though he were a head taller than himself. In 1920, Sigmund Freud posed a psychoanalytic play theory that was defined in his book, Beyond the Pleasure Principle. In this work, Freud described play as a childs mechanism for repeatedly working out a previously experienced traumatic event in a effort to correct or master the event to his satisfaction. In 1972, Bruner stated that one of the main functions of childs play was to rehearse actions to various real-life scenarios in a safe, risk-free environment so that when confronted with a difficult situation, it would not be so stressful. John Dewey was prominent theorist in the early 1900s. According to Dewey, play is a subconscious activity that helps and individual develop both mentally and socially. It should be separate from work as play helps a child to grow into a working world. As children become adults, they no longer play but seek amusement from their occupation. This childhood activity of play prepares them to become healthy working adult. Maria Montessori, an Italian educationist during the early 1900s, postulated that play is the childs work. According to the Montessori Method, which is still employed today in private schools, children would be best served spending their play time learning or imagining. Montessori play is sensory, using a hands-on approach to everyday tools like sand tables. The child sets her own pace, and the teacher is collaborative in helping the child play to learn. Lev Vygotsky suggested that children will use play as a means to grow socially. In play, they encounter others and learn how to work together using language and role-play. Vygotsky is most noted for introducing the ZPD, or zone of proximal development. This suggest that while children need their peers or playmates to grow, they need adult interaction as they master each social skill and are ready to be introduced to new learning for growth. Reflection I really enjoyed the time I spent at the daycare facility. The classroom spaces for their infants and toddlers provided opportunities for the younger and older children to interact with each other. I think through their interactions and play, the infants will learn certain behaviors from the older children, such as feeding themselves, walking, running, etc. Things that will possible make transitioning stages from infant to toddler easier as well as making the transition from toddler to preschool easier. Allowing the toddlers to assist with things such as feeding the infants and playing with them, and in their mind helping them, allows the toddlers to have a since of maturity and independence and not scared and dependent on others do everything for them. It also allows them to be caring and a positive support for others.

Events Leading to American independence :: American History, The Coercive Acts

Coercive Acts/Intolerable Acts (1774)They were harsh actions that were made to keep the colonists in check. The Coercive Acts did not make the colonists very happy. The Coercive Acts included: closing Boston Harbor and they made them pay for the tea that they dumped in the harbor. They also reminded them of the quartering act which forced colonists to give British soldiers a home and a hot meal when they wanted. The last action they did was removed all town meetings they have. These actions made the colonists turn against Britain even more.Continental Congress (1774)They first met in Philadelphia. They had 56 delegates for the continental congress. Every colony besides Georgia sent delegates. They discussed how to get a good militia. They discussed what to boycott and what was going to be in the Statement of Grievances. They did not know that there would be a Second Continental Congress. Second Continental Congress (1775)They held their first meeting on May 10, 1775. All 13 colonies sent delegates to the Second Continental Congress. They authorized the printing of money. The Second Continental Congress set up the very first post office. The Continental Congress created the continental army which helped make the colonies win. The Continental Congress was a key part of the war that was to come.The Boston Massacre (1770)The redcoats over reacted when the colonists were throwing snowballs and other harmless items. The Colonists were taunting the redcoats. The redcoats thought that a riot was starting. Paul Revere, being a silver smith used this to his advantage. He engraved the image of the Boston massacre into silver and used that as propaganda. They used this to gain support of the colonists. There were 8 killed colonists.Taxes to Pay for War Debt (1764) Britain first decided that they wanted to help the colonists and pay for the war that was between them and the French. They won the French and Indian War. After the war Britain decided to raise the taxes by a lot . This was one of the many catalysts of the Declaring Independence from Britain. This made even more people join the side with the colonists because of the tax raises. They all wanted the taxes repealed. So they boycotted buying all foods that had a big tax on them. They even boycotted some of the very simple everyday life foods that you must have. They added many other taxes for Tea that was raised in tax by double.

Game Addiction Essay

Gamer Addiction is an obsession with video game playing that usually begins in elementary and middle school. By college, the individual progresses from simple to elaborate games and the student is game-hooked. An activity becomes an addiction when it is used to change an individual’s mood. It becomes abuse when it interferes with ‘one’s work or school, or disrupts personal or family relationships, and becomes increasingly necessary to feel good’ (Orzack, 2005a, p. 1). Addiction takes away from life and reduces motivation to do anything beyond the focus of the addiction (IGDA panel). Niolosi (2002) found that video games are part of the daily routine for 65% of American girls and 85% of American boys. NBC News ( 5-19-05 ) reported that one in eight gamers develops patterns similar to other types of addiction and abuse. Tournemillie (2002) noted that a survey of 1500 teenagers indicated 25% were compulsive video gamers. Fifty per cent of those surveyed used the word ‘addiction’ to describe a friend’s gaming behaviors. Today’s video games are available in a plethora of venues that draw individuals into the world of the game. Games are designed to keep the player riveted to action. Players experience a sense of control when they enter into the fantasy world of speed, realism, violence, new morals, and interoperability. Many games offer on-line anonymous interaction with other people; a ‘hook’ is a sense of family or belonging in the form of a pseudo persona the player develops when repeatedly playing the game. The longer the game is played, the more the pseudo persona can replace reality. – See more at: http://www. nacada. ksu. edu/Resources/Clearinghouse/View-Articles/Gamer-Addiction. aspx#sthash. zdhglFnU. dpuf.

Morality and Law

We begin this essay with a word about freedom- it is cherished by those who possess it and yearned for by those who have yet to experience it.   Nonetheless, freedom carries with it a high level of responsibility- perhaps not only to follow the letter of the law, but also to pursue one’s freedom with some level of civility or morality.   Therein lies the paradox- where should the line, if any, be drawn between morality and law.   In this essay, several controversial topics which toe the line between legality and morality will be presented and discussed in the hopes of drawing some valid conclusions about this issue.DrugsIf it is safe to say that legally prescribed and utilized drugs are accepted by all but the most staunch of religious zealots, it is also safe to say that illegally prescribed drugs, street drugs and the abuse of any drug is considered immoral, but not by all.   In some parts of the world, certain drugs that would land someone in jail in other nations a re legally and socially accepted.  Ã‚   This fact in itself brings to light an interesting perspective on the issue of morality and law- how closely related is law and morality?In the case of drugs, the relationship seems to be somewhat disjointed in some instances, because illegal drugs are quite literally one of the largest industries in the â€Å"civilized world†.   This can be interpreted as proof that everything that is illegal is not necessarily viewed as immoral as well as a clear example of the dynamic between the expression of freedom and the violation of the rights of others, for any freedom, if it harms innocent people through its exercise, needs to be reevaluated for the common good (Peach, 2002).AlcoholWhen speaking of alcohol, the very topic is in itself enigmatic; for all intents and purposes, alcohol can be classified as a drug because of its ability to alter the senses, distort perceptions, and attract the abuser into a spiral of addiction.   However, i t is considered by the vast majority of the world to be a legal drug, which is to say that it is legal for those of established age to buy, sell, and use alcohol.When left to one’s own devices, the use, purchase or sale of alcohol can be illegal; for example, the operation of motor vehicles while under the influence of alcohol is illegal, as is the sale/purchase of it to/by underage or visibly impaired individuals. Additionally, any use of alcohol is considered morally wrong by many religious/ethical groups.   Therefore, in alcohol, we see the embodiment of the morality/legality argument- some things are legal in some cases, illegal in others, but also reviled in many circles in any circumstance (Peach, 2002).ProstitutionRegarded as the world’s oldest profession, prostitution in one form or another has existed since there has been something of value for which one human being could offer sexual favors to another.   In the 21st century, we see a world where prostitut ion is legal in some nations/parts of nations, and illegal in others.   In the nations where it is legal, it would be assumed that this is so due to the moral tolerance of the masses to allow such a practice.   In a nation like the United States, where very few states allow prostitution, a moral divide exists between advocates and opponents.   Therefore, an interesting point emerges- the possibility that in many cases, societal norms dictate the letter of the law.   When the majority opposes or supports something, or takes no action either way, laws, it can be said, reflect the will of the majority itself (Peach, 2002). Pornography Pornography is yet another illustration of the will of the people to dictate the law, but with a twist- very few people publicly support pornography as something which is good for the general society, yet it is allowed to exist as something legal in many jurisdictions as long as certain universal rules are not violated, such as the use of children in pornography, abuse of innocent victims, etc.In this instance, it is likely that the tolerance of pornography as something legal, yet immoral has as much to do with the pursuit of money on the part of those who benefit financially from pornography as it does with the prurient interests of the public at large.   People who wish to have something immoral because they like it are often times more prone to ignore the bigger picture of the detriment to society that something like pornography represents. Domestic ViolenceViolence against one’s own family members is illegal/immoral in some societies, and not in others- why is this so?   The main reason is associated with religious beliefs.   In theocratic nations, where religious leaders dictate policy and law, there are those cases where the abuse of a wife by a husband, for example, is tolerated if the husband feels it necessary, whereas the abuse of children is almost universally reviled (Peach, 2002).   An interesting point emerges in this situation- the power of morality in some cases to shape the word of law.ConclusionIn this essay, we have seen that morality and law are in some cases exclusive of each other, related in others.   Still further, each of these in some situations can overpower the other due to societal norms, religion, etc.   Whatever the case, in conclusion, one point has become abundantly clear based upon this research- morality cannot always be legislated, nor will morality always make the best laws.   Perhaps the issue of freedom, which began the essay, is a fitting final word- without freedom, the human race suffers, but with it, suffering can also become rampant.   It is the responsibility of the people of the world to exercise freedom-with restraint.ReferencesPeach, L. (2002). Legislating Morality: Pluralism and Religious Identity in Lawmaking. NewYork: Oxford University Press.

Audi A6 2012 Marketing Plan Essay Example

Audi A6 2012 Marketing Plan Essay Example Audi A6 2012 Marketing Plan Essay Audi A6 2012 Marketing Plan Essay 1. EXECUTIVE SUMMARY Audi is launching the new A6 in the United States in late 2012. This marketing plan is designed to create awareness and impact around the A6 launch also to increase the market share by selling new cars. With this campaign, Audi will focus on affecting the target audience, driving quality user generated content, leveraging social media platforms and having a high impact launch that will generate buzz around â€Å"Audi Envy† The creative and media strategy is designed to position A6 as the most modern, innovative and luxury product in the marketplace. Media budget part will provide A6 dominance especially in Q3 around product launch. 2. SITUATIONAL ANALYSIS Audi is a manufacturer of exquisite cars: attractive, sophisticated and technically perfect. The history of Audi is one of the most multi-faceted stories ever told in the history of the automobile in general. The Audi emblem with its four rings identifies one of Germany’s oldest-established automobile manufacturers. It symbolizes the union in 1932 of four previously independent motor-vehicle manufacturers: Audi, DKW, Horch and Wanderer. These companies form the roots of what is today AUDI AG. Source: AudiUSA. com web site) Audi was the winner of multiple awards in 2011: New Audi A6 won prestigious Eyes On Design Award at Detroit Auto Show 2011 Audi Q7 was the winner of the Mid-size Premium SUV Comparison Test U. S. Luxury Auto Marketplace: Premium auto brands sold 119,405 vehicles in April 2011 in the United States. Seven luxury automakers held more than 7% market shar e in April. Mercedes-Benz led the way with 16%, down from 17% in March. Audi, BMW, and Cadillac all grew their portions of the premium market. Audi owned 8. 39% of the overall market share in April 2011. Source: Good Car Bad Car Blog, Luxury Auto Market Share in America April 2011, May 5th 2011) [pic] External Factors: After the 2009 2011 economic crisis in the U. S. , economic conditions and the purchasing power of middle and upper class have started to increase again. People are spending money and the luxury market is growing. This provides Audi an opportunity to increase market share in this geography. In China Audi is still the official choice of government. All autos of China government are Audi especially A6 and A4 models. Audi remains strong in the European markets. Customers in luxury segment are searching for new and innovative, stylish and different looking cars. BMW and Mercedes don`t change the style of their cars just make little stylish changes. Audi can take advantage of this by making more evolutionary changes with the new outlook of A6 and future models. Technology changes in cars are updated rapidly and Audi is one of the leader brands in technology. Wheels, diesel options, clean technology, usage of different materials except steel, acceleration, control panels and inside design of cars are having more quality day by day. Audi should continue to innovate and be the leader in new car technology. Customer Analysis: Overall Audi appeals to an affluent car buyer at all demographics based on the model. Current and potential customers of A6 are M35-54 who have income over $150,000 and also women who can influence the buying process. Younger people and women tend to choose models such as Audi TT, A3 or A4. Internal Factors: The Audi advertising is very creative plus they have an excellent service quality after the sales. The missing point for the company is the budget difference on promotion when compared to BMW, the biggest target rival of Audi now. Another missing part is the website of Audi USA. The information, options and design are not as strong as its rival`s websites. For example, Audi doesn`t have membership option. On the other hand BMW created this option for the potential users of future and now. Audi needs more involvement from fans not only on their web site but also their social media platforms such as Facebook and YouTube. Audi’s â€Å"Urban Future Initiative† and â€Å"Award† outlines the vision for 2030’s world, technology and car. With this initiative Audi really positions itself as the leader in the next generation auto space. Vide can be watched at: audi-urban-future-initiative. com/index. php/en/component/artikel/category/konzept and more information can be found at audi-urban-future-initiative. com/index. php/en. [pic] 3. SWOT ANALYSIS Weaknesses Strengths: Strength: Although Audi does have strong competitors in the luxury auto space, they have high brand recognition in the U. S. People perceive Audi as an innovative and high-tech company which is a very strong strength against competition. Strength: Audi automobiles are extremely strong from a design and technology standpoint. The cars are tested in various conditions and environments, and provide luxury and a great driving fun to users. Audi A6 has still big dimensions for midsize. 194 inches long auto is an inch longer than 5 series and 2 inch longer than Mercedes E-Class which is a strong advantage. The extensive use of aluminum has helped to reduce the weight of the car. Now A6 is lighter than 5 series (3,836 pounds, versus 3,880 pounds) and only small difference left with Strength: One of Audi’s strengths is the top quality. Quality as has been documented time and time again by surveys, competitions and analyses. Quality starts with the selection of materials, surfaces and continues with the technology that Audi brings to the table. Strength: Pricing is one of the biggest strengths for Audi. Even though there is a small increase in A6`price in 2012, it will still be cheaper than competitors. Strength: Audi has eye-catchy and creative advertising executions. Audi’s advertising helped Audi to increase market share in the U. S. the last 5 years. Weakness: Audi is leader in China and Europe but 3rd in U. S. There is a big market share difference with BMW and Mercedes. Opportunities Threats: Threat: Audi faces intense competition in the luxury automotive sector. BMW and Mercedes still have very strong brand recognition for customers in the United States, especially for wealthy customers. These two brand names are enough to buy the product for a lot of people. Threat: The observable increase of Mercedes in China, where the Audi is leader, is threating Audi`s market share. While Audi is trying to expand its share in U. S, leadership position in Asia must go on. Opportunity: Luxury market share and investment has started to increase again after the crisis in the United States. Increase in luxury product consumption will give Audi an opportunity to increase market share in the U. S. Opportunity: People are becoming more and more sensitive to environment and green technology. The clean diesel technology of Audi`s models will bring advantage to company in the future. There is a big opportunity for Audi to bring forward the clean and environment friendly technology. Opportunity: From a social media standpoint, none of the competitors are active enough and providing the users to contribute. Audi has an opportunity here to leverage the power of Audi enthusiastic fans to have a strong voice and opinion in the social media space. 4. MARKETING OBJECTIVES o Drive awareness and create impact of Audi A6 launch in the US market in late 2012 o Increase market share by 2% in the US market for Audi A6 5. STRATEGY I. Target Audience Primary target audience for the Audi A6 is males 35-54 with a household income over $150,000. Secondary target audience is women who are also the key influencer in the purchase process of the A6. Based on MRI and Nielsen syndicated research, primary target audience media consumption is analyzed across interest areas, relevant programming and internet media usage. (Detailed charts are provided in the appendix) Affluent M35-54 audience watches TV, uses the Internet and Mobile, iPad and Xbox platforms. M35-54 is less likely to read a newspaper, magazine or listen to radio. Based on syndicated research, media budget allocation is determined with an emphasis on TV as well as emerging media. II. Product [pic][pic] Overall design of Audi A6 is evolutionary. From a design standpoint, the edges have been softened a bit which gives the car a clear, sharp and futuristic look and feel. It is designed to provide a great and luxurious driving experience for city and highway driving. The interior is designed to provide luxury and comfort to the A6 driver. (Source: Edmunds inside Line by Ed Hellwig, Editor, Published Aug 26, 2010) 2012 Audi A6 will consist of a conventional steel chassis that uses numerous aluminum parts to keep the overall weight down. The standard suspension will use traditional steel coil springs, while an optional air suspension will also be available. Audis Drive Select system will also be part of the offerings, so even if you dont opt for the air suspension youll still be able to adjust the steering, throttle and damper settings. (Source: Edmunds inside Line by Ed Hellwig, Editor, Published Aug 26, 2010) Auto Express has gotten their hands on the all-new 2012 Audi A6 and put it up against the BMW 5-series and Mercedes-Benz E-class in this test Auto Express compares the Audi A6 2. 0 TDI to the BMW 520d and Mercedes-Benz E220 CDI. Auto Express concludes that while the BMW 520d is still the best option for driving enthusiasts, its the Audi A6 2. TDI that provides the best overall combination of highway and city driving, fuel efficiency, luxury and performance. The Mercedes-Benz E220 provides a solid option but it cant match the driving dynamics of the BMW or the style and interior luxury of the Audi. (Source: Auto Express News, autospies. com/news/AutoExpress-Showdown-2012-Audi-A6-Defeats-BMW-5-series-and-Mercedes-Benz-E-class-6359 8/) [pic] III. Price: The current Audi A6 is priced between $45,000 to $60,000 based on the accessories and interior selection. 2012 A6 will be priced just a little higher starting at $47,500 to $62,500. There will be buy and lease options at all dealers. There will be a special discount for current BMW and Mercedes owners like 1%-2% to convert them to the new Audi A6. IV. Place/Distribution: Audi A6 will be sold through all Audi dealerships across United States. Test drive opportunities will be available by appointment and walk in. The marketing strategy only focuses on the Audi A6 launch in the United States. V. Advertising/Promotional Strategy: a. Creative Strategy: Audi A6 creative strategy will align with the Audi tagline â€Å"Truth in Engineering† and demonstrate the technology, inspiring design, luxury and pleasure of driving an A6. The creative will help to generate â€Å"Audi Envy† amongst the target audience. TV commercials (15, 30 and 60 seconds), Out of Home (Outdoor) placements, community web site, banners, and online video, mobile and iPad applications/placements will be created as a part of the creative strategy. $2 million budget is allocated to do all production expenses. b. Media Strategy: Pre-launch Strategy: Create buzz around the product with minimal media investment by using the power of social media. Pre-launch media strategy will focus on maximizing user generated content by enabling user generated content. 5 carefully chosen Audi fans (auto and social media enthusiastic drivers) within A6’s target audience will be given the new A6 six months before the product launch. These twenty five drivers will be asked to drive around US, record and post videos on an A6 community page. Drivers will talk about A6 features, technology and why they love their A6. User generated content will als o be heavily used in social media through Audi’s Facebook page and YouTube. Launch Strategy: High impact media plan will surround the target audience on multimedia channels. These channels will be TV, Outdoor and Internet. Relevant and high-profile TV shows, web sites and key out of home placements will be used. Two key product placements, Bourne Legacy and James Bond 23 will generate buzz among the target audience in 2012. Sports content (NFL, Golf, and Tennis) will also be targeted to reach extra customers. c. Geographic Allocation: A national media strategy will primarily be utilized at 80% of budget allocation with 20% focus in richest US cities including New York, Los Angles, Chicago, Philadelphia, Dallas, San Francisco, Atlanta, Boston, Washington DC, Houston, Phoenix and Detroit. . Advertising Budget: $22,000,000 (Production: $2,000,000; Media: $20,000,000) Budget allocation is showed below: [pic] e. Media Weight: The new A6 is expected to come out in late 2012. The promotional activity will start in Q1 2012 with a pre-launch campaign and the majority of the media budget will be invested in Q3 and Q4 2012. The media weight is described below: Q1/Q2 2012: Pre-launch media promotion; Spend Alloca tion: 15% Q3 2012: Launch; Spend Allocation: 55% Q4 2012: Maintenance; Spend Allocation: 30% f. Media Channel Selection: Based on primary and secondary target audience media consumption, here are the selected media channels: Pre-Launch: 1. Social Media: User Generated Content, Facebook, You Tube, Twitter 2. Search: Google, Bing, Yahoo! 3. Online Media: Websites about Auto Launch: 1. Product Placement: A6 product placement will appear in two action movies in 2012. Audi will also sponsor these movies to complete the product placements. Bourne Legacy, August 2012 James Bond 23, November 2012 2. Social Media: Facebook, YouTube, Twitter . Online Media: Auto, Sports, Luxury, Business and Life Style web sites. Minimum lifestyle inventory against the secondary target audience (women, influencers) will be utilized. 4. Search: Google, Bing, Yahoo! 5. Television: Relevant and high reach TV Shows and Sports Programming (NFL, Golf, Tennis, and Car Racing) as outlined in the MRI research pulls. Minimum lifestyle TV inventory for the secondary target audience (women influencers) will be u tilized. 6. Emerging Media: iPhone and iPad applications will be created to demonstrate the modern technology of A6. Mobile media will be used to drive users to the iPhone and iPad applications. In addition, a small part of the media budget will be allocated to Xbox Live to appeal to the M34-45 group who is active on this platform. 7. Outdoor: Selected out of home placements will be used in important cities including New York, Los Angles and Chicago. In flight business class commercials will help to target business executives. 8. Events: Special parties will be held at 2012 Detroit and New York auto shows. 9. Public Relations: PR will be positioned to drive buzz and excitement around the product launch. Print (magazines/newspapers) and direct mail channels are not recommended based on target audience’s reduced consumption habits. g. Sales Strategy: Audi sales teams around the United States will receive hard training about A6 features and technology also will be trained against key competitive products including BMW and Mercedes. During the test drive, sales representatives will communicate t he luxury, prestige and comfort that the new A6 will bring into the potential buyer’s life. 6. ACTION PROGRAM Following activities will be schedule to execute the pre-launch and launch campaigns: Activity 1: Create a community/web site for Audi A6 and refresh content through 2012. Manage the user generated content coming in to the community site Person Responsible: Marketing/IT Departments Budget: $60,000 Completion Date: January 2012 Activity 2: Maintain an ongoing social activation around the new A6 before and after launch. (Facebook, YouTube and Twitter) Person Responsible: Marketing/PR Departments Budget: $250,000 Completion Date: February 2012 Activity 3: Create mobile/iPhone and iPad applications for Audi A6. Person Responsible: Budget: $90,000 Completion Date: April 2012 Activity 4: Develop creative for the 2012 A6 campaign (TV commercials, Outdoor, banners, mobile banners, etc. ) Person Responsible: Marketing Department, Creative Agency Budget: $1,850,000 Completion Date: May 2012 Activity 5: Develop and execute a media plan for the 2012 A6 ad campaign Person Responsible: Marketing Department, Media Agency Budget: $13,750,000 Completion Date: April 2012 Activity 5: Give training all sales representatives about A6 features and differentiators Person Responsible: Sales/HR Departments Budget: $200,000 Completion Date: Activity 6: Work with the movie production companies for product placements in the selected movies Person Responsible: Marketing Department Budget: $4,000,000 Completion Date: November 2011 7. FINANCIAL FORECAST In 2010 financial year 1,092,411 Audi cars have been sold; the mark income has been at 35. 4 billion Euros, with an operational profit of 3. 34 billion euro and profitability of sales at 9. 4%. The cash flow from primary activity has considerably exceeded previous year indicators in 4. 9 million Euros and has made 5. 797 million Euros. The forecast for 2011 is delivery over 1. 2 million cars in general. At the end of the A6 promotion, the market share in the U. S will grow 2% in U. S and 4% in the whole world. The old model of Audi A6 sold 10,016 in 2010 in the United States. With the growth of sales and market share, I predict that the new evolutionary A6 will sell 11,272 units/cars in U. S. The profit will increase from 72 million dollars to 81 million dollars after the successful marketing plan for Audi A6 in the U. S. The income also will develop from 700 million dollars to 826 million dollars. 8. SUMMARY The new Audi A6 design is evolutionary and provides e a great and luxurious driving experience for city and highway driving. The marketing plan around the new A6 is designed to activate social media and generate buzz around the product. Innovative creative strategy and focus in emerging media will position the new A6 as the most modern and luxury car of the year. High impact product launch will dominate television and internet in relevant placements and programming, As a result, increase in A6 awareness and 2% market share in the United States is targeted in 2012.

ZOO (menagerie) Essays

ZOO (menagerie) Essays ZOO (menagerie) Essay ZOO (menagerie) Essay and the Bronx in New York, which opened in 1891 and 1899 respectively. Relatively new terms for zoos coined in the late 20th century are conservation park or biopark. Adopting a new name is a strategy used by some zoo professionals to distance their institutions from the stereotypical and nowadays criticized zoo concept of the 19th century. The term biopark was first coined and developed by the National Zoo in Washington D. C. in the late 1980s. In 1993, theNew York Zoological Society changed its name to the Wildlife Conservation Society and rebranded the zoos under its Jurisdiction as wildlife conservation parks. HistoryFurther information: Menagerie Ancient world The predecessor of the zoological garden is the menagerie, which has a long history from the ancient world to modern times. The oldest known zoological collection was revealed during excavations at Hierakonpolis, Egypt in 2009, of a ca. 3500 B. C. menagerie. The exotic animals included hippos, hartebeest, elephants, baboons and wildcats. King Ashur-bel-kala of the Middle Assyrian Empire created Zoological and Botanical Gardens in the 1 lth Century BC. In the 2nd century BCE, the Chinese Empress Tanki had a house of deer built, and King Wen of Zhou kept a 1,500-acre (6. 1 km2) zoo called Ling-Yu, or the Garden of Intelligence. Other well-known collectors of animals included King Solomon of the Kingdom of Israel and Judah, queen Semiramis and king Ashurbanipal of Assyria, and KingNebuchadnezzar of Babylonia. By the 4th century BCE, zoos existed in most of the Greek city states; Alexander the Great is known to have sent animals that he found on his military expeditions back to Greece. The Roman emperors kept private collections of animals for study or for use in the arena, the latter faring notoriously in 366 BCE: At one time, a bear and a bull, chained together, rolled in fierce combat across the sand Four hundred bears were killed in a single day under Caligula Under Nero, four hundred tigers fought with bulls and elephants. In a single day, at the dedication of the Colosseum by Titus, five thousand animals perished. Under Trajan lions, tigers, elephants, rhinoceroses, hippopotami, giraffes, bulls, stags, even crocodiles and serpents were employed to give novelty to the spectacle Medieval England Henry I of England kept a collection of animals at his palace in Woodstock, which reportedly included lions, leopards, and camels. The most prominent collection in medieval England was in the Tower of London, created as early as 1204 by King John l. Henry Illreceived a wedding gift in 1235 of three leopards from Frederick II, Holy Roman Emperor, and in 1264, the animals were moved to the Bulwark, renamed the Lion Tower, near the main western entrance of the Tower. It was opened to the public during the reign ofElizabeth I in the 16th century. During the 18th century, the price of admission was three half-pence, or the supply of a cat or dog for feeding to the lions. The animals were moved to the London Zoo when it opened. 16th century onwards[ The oldest zoo in the world still in existence is the Tiergarten Sch? ¶nbrunn in Vienna, Austria. It was constructed by Adrian van Stekhoven in 1752 at the order of the Holy Roman Emperor Francis l, husband of Maria Theresa of Austria, to serve as an imperial menagerie as part of Sch? ¶nbrunn Palace. The menagerie was initially reserved for the viewing pleasure of the imperial family and the court, but was made accessible to the public in 1765. In 1775, a zoo was founded in Madrid, and in 1795, the zoo inside the Jardin des Plantes in Paris was founded by Jacques-Henri Bernardin, with animals from the royal menagerie at Versailles, primarily for scientific research and education. The Kazan Zoo, the first zoo in Russia was founded in 1806 by the Professor of Kazan State University Karl Fuchs. The Zoological Society of London, founded in 1826 by Stamford Raffles, adopted the idea of the Paris zoo when they established the London Zoo in Regents Park in 1828, which opened to paying visitors in 1847. Dublin Zoo was opened in 1831 by members of the medical profession interested in studying animals while they were alive and more particularly getting hold of them when they were dead. Germanys first zoo opened in 1844 the Berlin Zoological Garden. The first zoological garden in Australia was Melbourne Zoo in 1860. In the same year, Central Park Zoo, the first public zoo in the United States, opened in New York, although in 1859, the Philadelphia Zoological Society had made an effort to establish a zoo, but delayed opening it until 1874 because of the American Civil War. The zoo in Thiruvananthapuram, Kerala, India is one of the oldest in the country, and was established as an adjunct to the Museum in 1857 by the erstwhile Maharaja of Travancore in order to attract more visitors. Lahore Zoo in Lahore, Pakistan was established in 1872 by a local philanthropist Lal Mahundra Ram and Lahore Municipal Corporation. In 1907, the German entrepreneur Carl Hagenbeck founded the Tierpark Hagenbeck in Stellingen, now a quarter of Hamburg. It is known for being the first zoo to use open enclosures surrounded by moats, rather than barred cages, to better approximate animals natural few zoos began to consider making conservation their central role, with Gerald Durrell of the Jersey Zoo, George Rabb of Brookfield Zoo, and William Conway of the Bronx Zoo (Wildlife Conservation Society) leading the discussion. From then on, zoo professionals became increasingly aware of the need to engage themselves in onservation programs, and the American Zoo Associationsoon said that conservation was its highest priority. Because they wanted to stress conservation issues, many large zoos stopped the practice of having animals perform tricks for visitors. The Detroit Zoo, for example, stopped its elephant show in 1969, and its chimpanzee show in 1983, acknowledging that the trainers had probably abused the animals to get them to perform. Human exhibits Human beings were sometimes displayed in cages along with non-human animals, supposedly to illustrate the differences between people of European and non- European origin. In September 1906, William Hornaday, director of the Bronx Zoo in New York†with the agreement of Madison Grant, head of the New York Zoological Society†had Ota Benga, a Congolese pygmy, displayed in a cage with the chimpanzees, then with an orangutannamed Dohong, and a parrot. The exhibit was intended as an example of the missing link between the orangutan and white man. It triggered protests from the citys clergymen, but the public reportedly flocked to see it. Human beings were also displayed in cages during the 1931 Paris Colonial Exposition, and as late as 1958 in a Congolese village display at Expo 58 in Brussels. Appearance and type[ Zoo animals usually live in enclosures that attempt to replicate their natural habitats, for the benefit of the animals and the visitors. They may have special buildings for nocturnalanimals, with dim white or red lighting used during the day, so the animals will be active when visitors are there, and brighter lights at night to help them sleep. Special climate conditions are created for animals living in radical environments, such as penguins. Special enclosures for birds, mammals, insects, reptiles, fish, and other aquatic life forms have also been developed. Some zoos have walk-through exhibits where visitors enter enclosures of non-aggressive species, such as lemurs, marmosets, birds, lizards, and turtles. Visitors are asked to keep to paths and avoid showing or eating foods that the animals might snatch. Open-range zoos Some zoos keep fewer animals in larger, outdoor enclosures, confining them with moats and fences, rather than in cages. Safari parks, also known as zoo parks and lion farms, allow visitors to drive through them and come in close contact with the animals. The first of this kind of zoo was Whipsnade Park in Bedfordshire, England, opened by the Zoological Society of London in 1931, and covering 600 acres (2. 4 km2). Since the early 1970s, a 1,800 acre (7 km2) park in the San Pasqual Valley near San Diego has featured the San Diego Zoo Safari Park, run by the Zoological Society of San Diego. One of two state-supported zoo parks in North Carolina is the 2,000-acre (8. 1 km2) North Carolina Zoo in Asheboro. The 500-acre (2. 0 km2) Werribee Public aquaria The first public aquarium was opened in London Zoo in 1853. This was followed by the opening of public aquaria in continental Europe (for example, Paris 1859, Hamburg 1864, Berlin 1869, Brighton 1872) and the United States (Boston 1859, Washington 1873, San Francisco Woodwards Garden 1873, New York Battery Park 1896). In 2005 the non-profit Georgia Aquarium with more than 8 million US gallons (30,000 m3; 30,000,000 litres) of marine and fresh water, and more than 100,000 animals of 500 different species opened inAtlanta, Georgia. The aquariums specimens include whale sharks and beluga whales. Roadside zoos Roadside zoos are found throughout North America, particularly in remote locations. They are small, unregulated, for-profit zoos, often intended to attract visitors to some ther facility, such as a gas station. The animals may be trained to perform tricks, and visitors are able to get closer to them than in larger zoos. Since they are sometimes less regulated, roadside zoos are often subject to accusations of neglect] and cruelty. Petting zoos A petting zoo, also called petting farms or childrens zoos, features a combination of domestic animals and wild species that are docile enough to touch and feed. To ensure the animals health, the food is supplied by the zoo, either from vending machines or a kiosk nearby. Animal theme parks An animal theme park is a combination of an amusement park and a zoo, mainly for entertaining and commercial purposes. Marine mammal parks such as Sea World and Marineland are more elaborate dolphinariums keeping whales, and containing additional entertainment attractions. Another kind of animal theme park contains more entertainment and amusement elements than the classical zoo, such as a stage shows, roller coasters, and mythical creatures. Some examples are Busch Gardens Tampa Bay in Tampa, Florida, Disneys Animal Kingdom in Orlando, Florida, Flamingo Land in North Yorkshire, England and Six Flags Discovery Kingdom inValleJo, California . Sources and care of animals When they arrive at a new zoo, animals usually spend time in quarantine, and are given time to acclimatize to their new enclosures which are often designed to mimic their natural environment. For example, some species of penguins may require refrigerated enclosures. Guidelines on necessary care for such animals is published in the International Zoo Yearbook. Conservation and research The position of most modern zoos in Australasia, Europe, and North America, particularly those with scientific societies, is that they display wild animals primarily or the conservationof endangered species, as well as for research purposes and education, and secondarily for the entertainment of visitors, an argument disputed by critics. The Zoological Society of London states in its charter that its aim is the advancement of Zoology and Animal Physiology and the introduction of new and curious subjects of the Animal Kingdom. It maintains two research institutes, the Nuffield Institute of Comparative Medicine and the Wellcome Institute of Comparative Physiology. In the U. S. , the Penrose Research Laboratory of the Association of Zoos and Aquariums produced its first conservation strategy in 1993, nd in November 2004, it adopted a new strategy that sets out the aims and mission of zoological gardens of the 21st century. The breeding of endangered species is coordinated by cooperative breeding programmes containing international studbooks and coordinators, who evaluate the roles of individual animals and institutions from a global or regional perspective, and there are regional programmes all over the world for the conservation of endangered species. Surplus animals In modern, well-regulated zoos breeding of stock is carefully controlled to maintain a self-sustaining global captive population. This is not the case in some less well- regulated zoos, often based in poorer regions. Eric Baratay and Elisabeth Hardouin- Fugier of the Universit? © Jean-Moulin, Lyon, say that the overall stock turnover of animals in a select group of poor zoos was one-fifth to one-fourth over the course of a year†with three-quarters of wild caught apes dying in captivity within the first twenty months. They say that before successful breeding programs, the high mortality rate is the reason for the massive scale of importations. The downside to breeding the animals in captivity is that over time, without additional genetic aterial from the wild, all the animals in captivity can become related. The San Jose Mercury News conducted a two-year study that suggested of the 19,361 certain species of mammals that left accredited zoos in the U. S. between 1992 and 1998, 7,420 (38 percent) went to dealers, auctions, hunting ranches, unaccredited zoos and individuals, and game farms. Condition of the animals The condition of the animals varies widely, predominantly in zoos in countries with little or no regulations. The majority of zoos continue to work to improve their animal enclosures, although constraints like size and expense make it difficult to create ideal aptive environments for some species, such as dolphins and whales. Some critics argue that animals that live in zoos are treated as voyeuristic objects rather than living creatures, and are often driven to insanity in the transition from being free and wild to incarcerated and dependent on humans for survival. A four- decade Oxford University study found that polar bears, lions, tigers, and cheetahs show the most evidence of stress in captivity. The life of elephants in a zoo is extremely different from their life in their natural habitat. There was an elephant named Maggie who lived in zoo in Alaska. She was forced to spend day on end in a small indoor enclosed area because the outside temperature was too frigid for her body to handle. It is incredibly difficult for zoo keepers to provide for the needs of animals like elephants because they usually travel around thirty miles a day and it is impossible to give them roaming space like that in a zoo. Captive animals often show signs of severe distress, people have witnessed elephants bobbing their heads, bears pacing, and wild cats obsessively grooming themselves. Being trapped like that can often cause an animal to suffer psychological problems along with physical roblems from not being in their natural habitat. Live feeding except in exceptional circumstances. However, in the Badaltearing Safari Park in China, zoo visitors can throw live goats into the lions enclosure and watch them being eaten, or can purchase live chickens tied to bamboo rods for the equivalent of 2 dollarseuros to dangle into lion pens. Visitors can drive through the lions compound on buses with specially designed chutes leading into the enclosure into which they can push live chickens. In the Xiongsen Bear and Tiger Mountain Village near Guilin in south-east China, live cows and pigs are thrown to tigers to amuse isitors. In the Qingdao zoo, visitors engage in tortoise baiting, where tortoises are kept inside small rooms with elastic bands round their necks, so that they are unable to retract their heads. Visitors then throw coins at them. The marketing claim is that if you hit one of them on the head and make a wish, it will be fulfilled. Regulation of United States In the United States, any public animal exhibit must be licensed and inspected by the United States Department of Agriculture, United States Environmental Protection Agency, Drug Enforcement Administration, Occupational Safety and Health Administration, and others. Depending on the animals they exhibit, the activities of zoos are regulated by laws including the Endangered Species Act, theAnimal Welfare Act, the Migratory Bird Treaty Act of 1918 and others. Additionally, zoos in North America may choose to pursue accreditation by the Association of Zoos and Aquariums (AZA). To achieve accreditation, a zoo must pass an application and inspection process and meet or exceed the AZAs standards for animal health and welfare, fundraising, zoo staffing, and involvement in global conservation efforts. Inspection is performed by three experts (typically one veterinarian, one expert in nimal care, and one expert in zoo management and operations) and then reviewed by a panel of twelve experts before accreditation is awarded. This accreditation process is repeated once every five years. The AZA estimates that there are approximately 2,400 animal exhibits operating under USDA license as of February 2007; fewer than 10% are accredited. Europe In April 1999, the European Union introduced a directive to strengthen the conservation role of zoos, making it a statutory requirement that they participate in conservation and education, and requiring all member states to set up systems for heir licensing and inspection. Zoos are regulated in the UK by the Zoo Licensing Act of 1981, which came into force in 1984. A zoo is defined as any establishment where wild animals are kept for exhibition to which members of the public have access, with or without charge for admission, seven or more days in any period of twelve consecutive months, excluding circuses and pet shops. The Act requires that all zoos be inspected and licensed, and that animals kept in enclosures are provided with a suitable environment in which they can express most normal behavior.