Friday, October 11, 2019
Supply Chain Process for Apple & Zara
Customers place orders and purchase phones through authorized dealers/ retailers. 2. Dealers/retailers such as Singlet, epicenter etc runs low in stock and require replenishment from distributors. 3. Various distribution centers runs low in inventories, this triggers manufacturer (Foxing) for more ââ¬Ëphones to be manufactured and shipped. 4. Manufacturer Foxing starts production schedule planning, procurement of raw materials are done prior to manufacturing actively. Figure 1. 2 To competitive strategy consists of all functions that exist in Apple's phone value Hahn.Below shows an example of how an ââ¬Ëphone's value chain will look like. Components Design Build SO / Lull APS Branding Marketing Sales Billing Network Figure 1. 3 Primarily Outsourced Primarily Apple Looking at the above figure 1. 3, strategy of apple is to outsource functions such as network, billing, components and build. In this case, contracting manufacturer that handles the build function will be Foxing in Ch ina. Apple by engaging contract manufacturers such as Foxing, utilizes their economies of scale with high volume and low manufacturing cost as a result of low labor cost in China.The supply chain strategy here involves long-term partnership with contract manufacturer Foxing, apple enjoys various advantages which includes cost savings, improving operations and gaining of outside technologies and expertise. All these advantages helps Apple to remain competitive in the mobile phone manufacturing market in providing consumers with a product of high level technology at an affordable price. Figure 1. 4 The above figure 1. 4 illustrates the component level outsourcing of Apple phone, the plan here is using the contract manufacturer to procure raw components that areApple specific suppliers. These components from different countries, however the supply chain strategy from apple is to purchase most or all of the components from Taiwan. This approach can help to cut short the logistics requir ed to deliver the components to Foxing in China, Taiwan also enjoys and relatively short distance from China which in terms helps in saving logistics transportation costs. However it has one serious disadvantage, if Taiwan were to get into an economical decline or become politically unstable then it could actually destroy Apple phone's industry.The supply chain network design often puts one firm in control of it's long term supply chain strategy. Apple utilizes technology, marketing and efficient distribution and distributes different weight age to each category to achieve strategic fit. The phone's vast distribution channels by various network providers as well as resellers such as Challenger and Catchy, also though official retail stores and online stores all around the world. In this case Apple is capable of meeting high demand and reaches out to as many customers as possible using that vast network of distribution.Apple phone's supply chain strategy involves making use of an eff ective network design: 1 . Competing in the global smart phone market by providing the latest technology, innovation and product design. 2. Meeting global demand by setting up various regional distribution channels such as retail storage with consumer pickup and manufacturer storage with direct shipping. 3. Tapping onto expertise of contract manufacturers (Foxing Sheen), taking advantage of lower labor cost. 4. Making use of efficient raw component sourcing from various regions, cutting short logistics cost by consolidating sourcing to one region (Taiwan).The strategic fit of Ezra is related to the consistent demand from consumers with how Ezra respond to the ever changing preferences and needs. The supply chain strategy of Ezra is to construct consistency across consumers and company supply chain, it starts with customer's priorities to getting onto the competitive edge. Ezra utilizes a vertically integrated supply chain that response efficiently to consumers, strategic fit is ther efore achieved by sustaining this form of high responsiveness to customer needs. Deposit Margin Distribution Purchase suppliesOperations competitive strategy of Ezra will consists of all functions in the below Sara's value chain (figure 1. 5). Figure 1. 5 As you notice, Ezra utilizes in-house production, which Ezra in this case is able to harness the flexibility in variety, quantity and frequency of new styles of products. Thus Ezra is able to constantly provide customers with the most updated products, this cuts short the response time on meeting various customer demands. By doing this, Ezra is able to achieve competitive strategy by offering cutting edge fashion with time during different seasons and trends of markets.
Thursday, October 10, 2019
Business Communication Trends Essay
Business communication plays a big role in our daily work activities as individuals we must manage our daily activities depending on the trends and needs of our current workplace. There are ten Business communication trends the one that I will be discussing is on Quality and customer needs. Business Communication Trends Business communication is very important in my daily work environment. It is so important because we use this to communicate efficiently with our Managers to our customers. I work for The City of Indio in water department. My duties vary from customer service to Engineering administrative assistant. Business communication does play a big role in my day-to-day duties, because we have to be able to have great communication skills orally, and also we must use other communication technology efficiently like emails, letters, memos and phone or teleconferencing. In order to be a good representative we must be able to communicate effectively with our customers. The reason I say this is because we are responsible in making sure that we listen to what the customers needs are and that we are able to satisfactory resolve any issue that the customer might have. Many times when customers have a valid complain we must inform our supervisor via E-mail, depending on the level of urgency regarding the customers complains. I generally prefer to communicate this way because it creates a paper trail and it also protects me. Through these emails we must be able to communicate to our supervisor, what the issue is and what are the solutions that we can offer the customer. Then my supervisors will respond with either an approval or rejection. Then we can communicate with the customer and inform them what the end result is of their complaint. I have found that communicating with my supervisors via e-mail helps keep track of records, and if that same issue were to ever come up again we would have an e-mail that would be proof that particular issue was addressed and brought to our supervisors attention. If the issue is not resolved to the customer satisfaction it would be because there wasnââ¬â¢t a follow-up with the customer and we did not communicate in a professional manner. Business Communication Trends Working in a utility division comes with many challenges. When creating utility statement, wording has be to address in a manner where we are targeting an audience that can read and understand exactly what is being said in a normal monthly water utility bill . For example, what amount is due and when is it due. Many of our customers misinterpret or donââ¬â¢t understand the wording on the utility bills. This causes confusion, and can even cause customers to have the utility services interrupted, because they misinterpret their bill and did not know how to read it correctly. We all have spent countless hours rewording our statements and every time there is that one customer that is looking for a loop in the system to get away out of paying a payment or late fees. Our role as representatives is to ensure that are customer satisfaction is meet, and if there is an error where it might misguide our customers, we want to make sure that we correct the problem before it becomes a problem.
Activity Based Costing Essay
Activity based costing (ABC) is a relative new way to allocate costs to specific processes and services. This system assures that the costs are accurately distributed to the products or services that generated them. ABC illustrates costs more accurately, giving management insight to the cost associated with certain business activities. ABC extends the decision-making skills of management by expanding on traditional costing (job order costing/process order costing) techniques. However, since ABCââ¬â¢s introduction in the 1980ââ¬â¢s, many corporations are not using ABC, despite gained managerial decision making capabilities. Even by the mid-1990s, ABCââ¬â¢s use has not spread throughout the accounting industry and its use is not obvious (Selto & Jasinski, 1996). The following article will discuss the pros and cons of the ABC method. ABC is an extension of traditional product costing techniques. These techniques are called job order costing and process order costing. A job order costing system arranges costs for each unit as it goes through a production process. A process cost system collects costs in work in progress account. The numbers of units worked are recorded for the accounting period. These systems alone do not accurately illustrate costs incurred. Instead, these two costing techniques generally lump costs into 3 main categories (cost centers). These three categories are direct materials, direct labor and overhead. Cost drivers are then assigned to represent the relationship between the cost and the process it is allocated to. ABC provides a better map of the costs of manufacturing products or distributing services. ABC uses a multitude of activity centers, which are the equivalent to the previously mentioned traditional cost centers. Each of these activity centers has its own cost driver and driver rate. ABC identifies many different costs to products by adjusting the cost driver and driver rates to specific activity centers. This process avoids across the board allocations of cost. For example, a product, which takes up .03% of space in the warehouse, would require .03% cost absorbed by product sales revenue. If the depreciation unit requires 5% cost to replace equipment at a latter date, 5% is the driver rate for that particular product. Unit, batchà and product level costs can be determined with ABC. The following steps can summarize the ABC process. The first step is to identify the activities that consume resources and allocate costs to those activities. For example, purchasing materials, record keeping, labor, materials, miles driven, machine hours and number of customers served are activities, which consume resources and needs costs to be assigned to them. The second step is to distinguish the cost drivers that are related to each activity. For example, if machine hours an activity used in the process, then the number of hours used in production of one unit would be the particular cost driver rate. The last step is to allocate costs to products by multiplying the cost driver rate by the number of cost driver units consumed by the process. There are many inherent strengths in the ABC model. The ABC model allows costs to be allocated to many different activity centers. Few corporations can focus on undifferentiated product lines and be successful. Having multiple product lines means the company has multiple cost drivers associated with each different product line. ABC is helpful in selecting which products are successful and which ones should be eliminated. Accurate cost information is key in determining the actual costs of frequent product changes. This cost is important because costs can be a good indicator of the justification or termination of varying product lines. Product lines have become more complex. Product lines of past were much simpler. For example, the Model T Ford came in one style and one color, black. Today, Ford cars have many different colors and styles. These different styles all have different cost drivers and activity centers. ABC illuminates hidden costs when high volume sales are not present and product differentiation is. This is advantageous because unprofitable lines can be replaced with lines that are profitable. Not many years ago, labor comprised 25 to 50 percent of a productââ¬â¢s cost. However, since the 1960s, labor is increasingly less involved in theà production process. For example, the textile industry replaced 100-year old shuttle looms for European air-jet looms, doubling output with less labor. In steel, the Nucor corporation used continuous casting machines to yield labor costs of $60/ton verses traditional steelââ¬â¢s $130/ton. Labor cost today is infrequently the driving force behind costs it was during the development period of cost accounting (1930ââ¬â¢s). Instead, indirect costs have replaced labor as the dominant portion of costs for some products (Kelly, 1991). To use labor as the major basis for allocating as job costing or process costing accounting does, may lead to inaccurate decisions by management. The accounting profession has largely overlooked ABC. Among reasons cited for low adoption were employee resistance and the organizational changes essential with the use of ABC (Ness & Cucuzza, 1995). Some trace the source of hindered adoption of ABC to technical as well as cultural issues. Others feel that ABC would be more widespread in industry if it were marketed better by the accounts themselves (Brausch, 1992). There are several reasons for ABC low adoption rate. Complexity is an obstacle to implementing ABC. ABC requires detailed records of the costs associated with producing products and services as compared to traditional methods. This detailed record keeping requires more effort from the accountants and is more time consuming. The complexity of ABC can contribute to more errors. ABC can require more time to check and recheck to uncover errors. ABC generally requires more effort on the part of the accountant verses traditional methods and reduces the adoption rate of ABC. Another reason for not using ABC is the increased economies of scale. Many corporations are standardizing their products to reduce the costs to manufacture them. For example, Coca-Cola distributes its products in many different countries. The product varies very little in respect to packaging and manufacturing. Traditional methods of accounting can assign costs more easily, quickly and accurately for those products that have little or no product variation. ABC is a valuable tool in calculating the costs of producing varying productà lines. These differing product lines require more extensive accounting practices than traditional costing methods provide. The information obtained from ABC can help promote product lines that managers feel are profitable between those which should be eliminated. Labor is less frequently the major ingredient in the production process. ABC addresses this concern by examining and illustrating the overhead costs associated with particular activity centers. ABC describes these over head costs more accurately and is beneficial when increasingly more complex manufacturing processes are used. Adoption issues should be addressed to implement ABC method when costing decisions matter to managers. Bibliography: ReferencesBrausch, J.M. ââ¬Å"Selling ABC: New Cost Systems Can Flounder if They Are Not Marketed.â⬠Management Accounting, February 1992, pp. 42-46. Geishecker, M.L. ââ¬Å"New Technologies Support ABC. ââ¬Å"Management Accounting, March 1996, pp. 42-48. Kelly, K. ââ¬Å"A Bean-Counterââ¬â¢s Best Friend.â⬠Business Week, October 25, 1991, pp. 42-43. Ness, J.A. and T.G. Cucuzza. ââ¬Å"Tapping the Full Potential of ABC.â⬠Harvard Business Review, July/August 1995, pp. 130-131. Selto, F.H. and D.W. Jasinski. ââ¬Å"ABC and High Technology: A Story with a Moral.â⬠Management Accounting, March 1996, pp. 37-40. 17 Activity based costing Essay Executive Summary This report provides an analysis of Activity Based Costing systems and Conventional Costing systems to determine whether the application of Activity Based Costing concepts would be useful at DBS Consulting Services. A profitability analysis of the two consulting services offered by DBS Consulting Services (e-Commerce Consulting and Information Systems Consulting) was performed using Activity Based Costing and Conventional Costing. Using the conventional costing approach, the overheads of $342,000 were allocated at $129,960 (e-Commerce Consulting) and $212,040 (Information Systems Consulting). Using the Activity Based Costing approach, the overheads of $342,000 were allocated at $107,160 (e-Commerce Consulting) and $234,840 (Information Systems Consulting). Before implementing an Activity Based Costing system, management needs to assess the problems that the firm is facing so that the Activity Based Costing system can be designed to address those problems. DBS Consulting Services is in a tight local labour market and is having difficulty finding quality staff. It was found that E-Commerce Consulting Services provided a higher income per billings percentage than that of Information Systems Consulting Services (19% vs. 3%) under the Activity Based Costing approach. E-Commerce Consulting Services provided the higher return per sales dollar. These results would suggest that the professionals at DBS Consulting Services need to spend more time in e-Commerce. The success of failure of Activity Based Costing approach is determined by the reactions of the people who develop and use the system. An Activity Based Costing system can be costly and time consuming toà implement and maintain, it requires extensive training, expertise and information. However, the benefits of Activity Based Costing systems, being improved cost accuracy and assisting management with decision making, outweigh these costs. Introduction It is said that Activity Based Costing can result in improved costing accuracy when compared with Conventional Costing procedures. Arguments to support this claim are that companies who adopt Activity Based Costing are not limited to a single cost driver when having to allocate costs to their products and activities. Activity Based Costing allows companies to use non-unit cost drivers as well as unit cost drivers to allocate costs. Also, because use differs significantly amongst activities, no single cost driver can accurately assign costs for all activities whereas Activity Based Costing takes advantage of multiple cost drivers, not just a single cost driver. Arguments against this claim are that service industries often have higher levels of facility costs which mean fewer costs will be included in the Activity Based Costing system. Service industries also have a lot of non-repetitive activities which make it difficult to identify an individual activity to assign a cost driver to. Both the conventional costing system and the Activity Based Costing system calculate the cost of a product or service in relation to the revenue it generates. However, the conventional costing system assigns manufacturing overheads based on a volume-based cost driver, and Activity Based Costing systems assign the manufacturing and non-manufacturing overheads based on the activities required to produce the item. Part 3 Case Analysis Report ââ¬â DBS Consulting Services (cont.) The Conventional Costing System Conventional costing approaches assume that manufacturing overhead costs are related to the volume of production which is usually measured by input measures such as direct labour hours or direct machine hours. The features of a conventional costing system are: Direct material and direct labour costs are traced to products Manufacturing overheads are assigned to products based on a pre-determined overhead rate The manufacturing overhead rate is calculated using a volume-based cost driver Non-manufacturing costs are not assigned to products The advantages of using a conventional costing system are: They are aligned with generally accepted accounting principles (GAAP) They are simpler than Activity Based Costing systems and easier to implement The disadvantages of a conventional costing system are: They are not as accurate as Activity Based Costing systems They can result in under-costing and over-costing of products They can lead to poor management decisions as non-manufacturing costs are excluded The Activity Based Costing System Activity Based Costing systems allocate manufacturing and non-manufacturing costs to a product based on the activities required to produce the item. Activity Based Costing systems calculate the cost of individual activities and then assign those costs to cost objects, such as outputs, based on the activities required to produce them. Activity Based Costing systems can be used to estimate the cost a product and also as a tool for management to monitor and control what is happening in the business by analysing the activity costs, the root causes of activities, the value of to the customer and measures of performance. The advantages of Activity Based Costing systems are: They provide a more accurate cost of products Manufacturing and non-manufacturing costs are included in the calculation They provide a greater understanding of overhead costs The disadvantages of Activity Based Costing systems are: Information can be misinterpreted by some users They can be costly to implement and maintain They involve major changes in data collection and analysis which can be challenging and also cause resistance amongst employees Current System at DBS Consulting Services Currently at DBS Consulting Services our administration costs (overheads) are allocated to both consulting services (e-Commerce and Information Systems) based on billable hours. The following analysis presents the profitability of the firmââ¬â¢s e-Commerce and Information Systems consulting services using Conventional Costing procedures and Activity Based Costing. Part 3 Case Analysis Report ââ¬â DBS Consulting Services (cont.) Conventional Costing Procedures: Part 3 Case Analysis Report ââ¬â DBS Consulting Services (cont.) Activity Based Costing Procedures: Analysis: Activity-based costing procedures result in a significant increase in the overhead costs allocated to Information Systems Consulting and a significant decrease in the overhead costs allocated to e-Commerce Consulting. The conventional costing procedures allocate overheads based on billable hours which results in 38% of overhead costs being allocated to e-Commerce Consulting (=1900 billable hours for e-Commerce / 5000 total billable hours), and 62% to Information Systems Consulting (=3100 billable hours for Information Systems / 5000 total billable hours). However Activity Based Costing shows that the overhead percentage allocations vary for each activity as summarised below. Part 3 Case Analysis Report ââ¬â DBS Consulting Services (cont.) The e-Commerce Consulting services are allocated less overhead costs using Activity Based Costing when compared to the conventional costing approach. Using the conventional costing approach, $342,000 is allocated at $129,960 (e-Commerce Consulting) and $212,040 (Information Systems Consulting). Using the Activity Based Costing approach, $342,000 is allocated at $107,160 (e-Commerce Consulting) and $234,840 (Information Systems Consulting). E-Commerce Consulting Services provides a higher income per billings percentage than that of Information Systems Consulting Services (19% vs. 3%) under the Activity Based Costing approach. This shows that although both services are charged out at the same rate, and the labour rate for both services are the same, e-Commerce Consulting Services provides the higher return per sales dollar. By adopting the Activity Based Costing approach we can determine a more accurate method of allocating overhead costs to our services which in turn will provide more accurate profit analysis of each service. This will help to increase customer and shareholder value. Summary Given the very tight local labour market and the fact that it is difficult to find quality staff it would not be desirable for an aggressive expansion of either consulting service regardless of the fact that both generate a profit. If we opt to expand either service this would mean having to hire more qualified staff, which as mentioned above, is difficult in todayââ¬â¢s competitive market. Before implementing an Activity Based Costing system, the following factors need to be considered: Management needs to show conviction that the benefits of the system will outweigh the costs Management and staff need to understand what Activity Based Costing is and how it can help the firm The requirement of resources to implement Activity Based Costing need to be considered Concerns about the resistance to change factors need to be addressed The success of failure of Activity Based Costing approach is determined by the reactions of the people who develop and use the system. Resistance to change can impede implementation, therefore in order to succeed, there must be a plan in place that is carefully thought out to take into account the factors above as well as determining the extent of change required and the different personalities involved. Employees should be encouraged to play a major role in developing and using the Activity Based Costing system to give them a sense of ownership and help them to view the system as a tool to help them manage their work. In conclusion, an Activity Based Costing system can be costly and time consuming to implement and maintain, it requires extensive training, expertise and information. However, the benefits of Activity Based Costing on improved cost accuracy and assisting management with decision making outweigh these costs. Part 3 Case Analysis Report ââ¬â DBS Consulting Services (cont.) References Langfield-Smith, K., Thorne, H., & Hilton, R. (2012). Management accounting: Information for creating and managing value (6th edition). North Ryde, NSW, Australia: McGraw-Hill. Heisinger, K., & Hoyle, J. (2013.). Managerial Accounting,v.1.0. Retrieved April 10, 2014 from http:/catalog.flatworldknowledge.com Johnson, R. (n.d.). Traditional Costing Vs. Activity-Based Costing. Retrieved April 1, 2014 from http:/smallbuiness.chron.com Wilkinson, J. (July 23, 2013). Activity-based Costing (ABC) vs Traditional Costing. Retrieved April 1, 2014 from http:/strategiccfo.com Marx, C. (n.d.). Activity Based Costing (ABC) And Traditional Costing Systems. Retrieved April 4, 2014 from http:/financialsupport.weebly.com Keshav. (n.d). Advantages And Disadvantages of Activity-Based Costing (ABC). Retrieved April 1, 2014 from http:/accountlearning.blogspot.co.nz Delaware Technical Community College. (n.d.). Retrieved April 1, 2014 from https://www.dtcc.edu
Wednesday, October 9, 2019
OJ Simpson Trail Case Analysis Study Example | Topics and Well Written Essays - 1250 words
OJ Simpson Trail Analysis - Case Study Example As for the blood sample, the actual killer had spilt blood near the shoe prints at Bundy. Secondly, the blood that had been spilt at Bundy matched Simpsonââ¬â¢s blood type. The gravity of the matter here is that a paltry 0.5% of the population would match with this sample. Again, Simpson had sustained fresh cuts on his left hand, after Nicole Brown and Ronald Goldmanââ¬â¢s murder. The same blood type was also found in Bronco; and in foyer and master bedroom to Simpsonââ¬â¢s home. Again, the same blood type was found in Simpsonââ¬â¢s driveway. There was also blood type found on Simpsonââ¬â¢s socks in O.J. Simpsonââ¬â¢s home. The blood type on Simpsonââ¬â¢s socks matched Nicoleââ¬â¢s. As can be seen in The Trial of O. J. Simpson: the Incriminating Evidence (2013), the glove evidence also heavily implicates Simpson. For one, a left-hand glove was found left at Bundy. The right-hand glove was found at Simpsonââ¬â¢s residence. Again, the gloves were Aris gloves, and were size XL. Again, in 1990, Nicole Brown had purchased a pair of Aris XL gloves at Bloomingdale. Importantly, from 1990 to June 1994, O. J. Simpson had been wearing Aris Light gloves of size XL. As if the foregoing is not enough, the shoe evidence directly implicated O. J. Simpson. The shoe prints that were found at Bundy were from a size 12 Bruno Magli shoe. Again, the shoes had and left a bloody impression on Bronco carpet; and the impression was consistent with a Magli shoe. Importantly and interestingly, Simpson wore a size 12 Bruno Magli shoes. Again, it is important and interesting that the driver who was to take Simpson to the airport could neither see nor reach Bronco and when phone calls began getting through to Simpson, there were peculiar reactions from Simpson, revealing Nicole Brownââ¬â¢s death. Prima facie evidence on the other hand is the evidence that when uncontested, would establish a fact or bring about a presumption of a fact. In this case, the fact is that O. J. Simpsonââ¬â¢s ex-wife Nicole Brown Simpson and a waiter Ronald Lyle Goldman. Secondly, there are indications that O.J. Simpsonââ¬â¢s actions may have caused the deaths of the two. First, at 9:36 PM, Kato was seen by Kato Kaelin wearing a dark sweat suit. At 10:40 PM, 10:43 PM and 10:49 PM, Allan Park unsuccessfully tries to get to Simpson through his intercom. Between 10:50 and 10:51, Kato Kaelin heard three thumps on the wall outside his room. Again, at 10:54, Allan Park saw a six-feet tall man weighing about and 200 pounds and in dark clothes, walking across Simpson residenceââ¬â¢s driveway. At 10:55, Simpson lied to Allan Park about his whereabouts. All these developments are indicative of Simpsonââ¬â¢s identity and an unclear conscience. The applicable code that the prosecution was brought under is public good. The prosecution acknowledged that the case was for the public good and that to this effect, justice is dispensed with equal measure and even-handed ly. For this, the case was titled, People of the State of California vs. O.J. Simpson. The prosecution also ensured that s/he is not engaging an unrepresented accused and that the accused is accorded all his pretrial rights like the right to a preliminary hearing. It is for this case that O. J. Simpson had a solid defense
Tuesday, October 8, 2019
International Business Law Assignment Example | Topics and Well Written Essays - 2500 words
International Business Law - Assignment Example The overall importance of WTO is critical regarding establishing a link between trade and environment because it is the single most important document which governs the international trade. The growing debate therefore is focused upon the potential role of WTO in clearly establishing a link between global trade and environment. Prescription of different standards as well as the framework therefore is one of the key tasks which WTO has to perform in order to comprehensively establish the link between the two. This paper will discuss the linkages between trade and environment and how it has remained on of the important challenges for international business law. This paper will also discuss as to what steps by WTO during last decade to properly address this issue within the perspective of international trade. Environment and international trade Trade is considered as beneficial for the society and the economy and its liberalization can actually help any society to achieve greater econom ic resources. It is critical to understand however that with increased trade and production processes, the overall pace of economic degeneration can expedite and the results can be both negative as well as positive. Environment can be protected if cleaner technologies are implemented which involve less energy consumption besides relying more on labor intensive techniques. The environment can also be damaged because growth in production process requires more energy and raw materials and hence more environmental de-gradation can take place. There is therefore a nexus between environment and international trade and how expansion of international trade can actually result into both the protection as well as degradation of environment. (Charnovitz, 2007.) Serious efforts to actually integrate concerns for environment and international trade started during 1970s and as a result of this growing debate, an international conference in Stockholm took place to debate on the future course of de fining how international trade agreements can actually affect the businesses with significant potential to damage environment. Prior to this conference, GATT undertook a study on its own behalf to determine and explore the impact of environmental protection policies on international trade. In same year, Environmental Measures and International Trade Group was established however, it remained inactive for more than two decades and it was only in during 1992 that this group was convened by members. (Charnovitz, 2007.) Subsequent legislative efforts include Tokyo round and Uruguay round went on to establish different standards and kick started the process of integrating international trade with that of the environment protection. There was also growing concerns among developing countries regarding the export of those products which were considered as environmentally damaging with serious safety and health related issues. The overall debate was therefore based upon the argument that fre e trade has an impact on the environment and that higher levels of free trade can further result into damage to the environment. (Charnovitz, 2007.) The recent efforts however by WTO clearly outline the way the nexus between free trade and environment. Though WTO
Monday, October 7, 2019
Got Milk Advertisement Analysis Essay Example | Topics and Well Written Essays - 750 words
Got Milk Advertisement Analysis - Essay Example The body copy of this ad is strong in the sense that it suggests that having strong bones is pertinent to the femalesââ¬â¢ bodies since bones usually grow till an age of 35 years. The calcium present within milk makes a woman look strong and make her feel healthy at the same time. More than that there is no harm in having a schedule which is reliant on consuming milk and it is a part of her fashion regime all the same. The subtextual content is also demonstrated by the girlââ¬â¢s dressing style where certain parts of her body are kept naked so as to have a sort of interest by the target audience, i.e. both males and females. (Davis, 2005) This woman holds a glass filled with milk till the half level which implies that she drinks on a regular basis and hence the reason that she remains fit and healthy. Also some milk is left on the corners of her lips which proves the notion just mentioned. The element of sexuality is very clearly presented within this ad since the manner in whi ch the woman has been attired speaks volumes about the way the ad is being targeted to the people under study. Her belly is apparent enough and so is one of her breasts which suggest that the ad is hitting on the sexuality aspects that have been presented within the ad itself.Ã
Saturday, October 5, 2019
Milt Jackson Essay Example | Topics and Well Written Essays - 750 words
Milt Jackson - Essay Example As a member of a Gospel Quartet, Milt got the first chance to perform in public in which he sang tenor. Dizzy Gillespie was instrumental in bringing this great jazz artist to the forefront and Gillespie, hearing his performance at a Detroit night club, brought Milt to New York to perform with his sextet and later with his big band. Milt also had the opportunity to work with great artists such as Howard McGee, Thelonius Monk, Charlie Parker and Woody Herman in the late 1940s. Again he worked with Dizzy between 1950 and 1952, while also recording some Quartet sides with John Lewis, Percy Heath and Kenny Clarke. The big band, renamed as The Modern Jazz Quartet in 1952, played a major role in the next twenty-two years Milt's career and the quartet, which recorded over thirty albums and toured all over the world, also had a prominent place in his career. "By 1974 the MJQ disbanded, and Jackson started a career as a leader of his own groups, performing blues and gospel-oriented Jazz, away from the musical policy of the MJQ. He became associated with producer Norwman Granz, and recorded some twenty albums with some of the finest musicians associated with the producer's label, like Oscar Peterson, Count Basie, Ray Brown, Dizzy Gillespie, etc. In 1981 the MJQ was reunited to perform in Japan and since then Jackson has been combining his own projects with occasional touring with the MJQ." (Milt Jackson: Biography) Therefore, the career development as well as biography of the vibes player Milt Jackson centered on his accomplishments in jazz and this paper undertakes such a biographical account of this great vibraphonist, focusing on his achievements in jazz. As the first vibraphonist to use a slow vibrato, Milt Jackson revolutionized and extended the limits of the vibraharp. The use a slow vibrato helped him in the creation of impulsive outbursts of short notes as well as a better control of the dynamics. "He discovered new possibilities in his instrument, influencing every vibraphonist to follow. With his gift for melodic improvisation Jackson is a master of ballad interpretation, and remains one of the most soulful players in the history of Jazz." (Milt Jackson: Biography) Born in Detroit and Died as one of the most soulful players in the history of Jazz, Jackson had become a conspicuously importantmusician by the middle of his teen-age years and he started to learn guitar at the age of 7, piano lessons at11, and mastered drums, tympani, violin,guitar and xylophone by the time he reached his high school. Milt was such a talented young man that he also sang in the choir and picked up the vibraphone by the age of 16. Later he established himself as one of the most prominent figures of the jazz quartet called the Four Sharps. All through his career, Milt's came from Charlie Parker, rather thanHampton, his most prominent precursor on the instrument. He also attempted to attain a hornlike legato with his mallets, while he adopted many ofParker's rhythmic traits. Through his sheer quality as a vibraphonist, Milt became the first authentic bebopmusician on the vibraphone, and was one of the greatest musicians of Gillespie'sown band.His career with The Modern Jazz Quartet which began in 1952 had a prominent place in the development of Milt Jackson's achievements in jazz. "The group wore tailored suits and practiced every aspect of their publicpresentation, from walking on stage to making introductions to thepowerfully subdued arrangements in their playing. They wanted to bringback to jazz the
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