Social Security Program Issues Research Paper Example | Topics and Well Written Essays - 2500 words - 1

Government managed savings Program Issues - Research Paper Example Governments, especially in the created nations, are spending colossal measure of assets on the standardized savings programs offered to their residents (Gruber and Wise). These standardized savings programs give wellbeing offices, salary support if there should be an occurrence of joblessness, instruction offices to the posterity and now and again, uncommon endowments and rewards during national celebrations and so forth. The offices are for the most part offered to the jobless, truly impaired because of mishaps and so on and senior residents who have resigned from their occupations. History: Human creatures have consistently confronted monetary vulnerabilities activated by war, catastrophe, starvation, physical incapacity and mature age. Various conventions have been created by people since old occasions to manage the effect of such monetary disturbance. The most widely recognized and evident is the loading of food and assets during the times of exceptional returns with the goal tha t they can be used later when required. The proof of capacity of grain can be found from the archeological disclosures about Mesopotamian, Egyptian and Indus Valley Civilizations. The Greeks used to stock olive oil which could later be utilized as a food in extreme occasions and as a cash too to purchase different products in return of the oil. Customarily, servitude between families has existed that respects the senior individuals from the family. It puts obligation on the more youthful, increasingly vivacious individuals to deal with the requirements of the individuals who are in their declining years. Thus, the idea of good cause has existed in people since times obscure and in certainty is a piece of human instinct. The foundations of noble cause as we probably am aware them today (emergency clinics, mature age homes and so on.) have additionally existed since the later times of Roman domains and the Islamic realms of Arabia and Egypt. The rich and wealthy portions of society of fer money related help for food, wellbeing and haven for the poor particularly the old or crippled. This type of standardized savings assumes a significant job even today in the greater part of the created and immature nations. Thus, the conventional methods for government managed savings are the idea of noble cause, the family structure, and the capacity assets for sometime later (US Social Security Administration). The first since forever appearance of formal organizations with the target of giving government managed savings to its individuals were the worker's guilds or societies that showed up in the medieval occasions. The essential target of these associations was to improve the state of work through aptitude advancement and efficiency upgrade (Stephen). Notwithstanding, by time these societies formed into associations that offered money related help to its older or jobless individuals in a tough situation. These social orders took increasingly formal structure in the USA with appropriate titles, for example, Freemasons, Fraternal Order of Eagles and so on (US Social Security Administration). As the fair governments turned out to be all the more impressive in the enlightened world, new projects for open government assistance discovered their way in to the administration arrangements. The purported ‘Poor Laws’ proclaimed in England are the primary record of enactment which takes after the standardized savings program as we probably am aware it today (Sutherland). These laws expressed that it was state’s obligation to think about the prosperity of its residents. They likewise put forward a tax collection system to offer money related help for a government assistance program and furthermore characterized the qualification standards for the recipients of this program. In spite of the fact that

Should You Send the 4 Free ACT Score Reports

Should You Send the 4 Free ACT Score Reports SAT/ACT Prep Online Guides and Tips There’s nothing of the sort as a free lunch. Or then again is there? At the point when you register for the ACT, you have the alternative to send your score reports to four schools for nothing. So doesn’t it bode well to send them? Particularly since the remainder of the school affirmations procedure can be so expensive, shouldn’t you set aside cash where you can? Perhaps, yet it could really hurt your applications in case you're not cautious. We will inspect this issue inside and out and assist you with settling on a shrewd choice as to whether to utilize the four free ACT score reports or not. Why Students Often Send the Free ACT Reports At the point when you pursue the ACT, you have the alternative of picking four schools to send your score reports to. The administration isfree, such a significant number of understudies exploit it. Something else, the reports cost $13 per test date per school. (That implies on the off chance that you need to send scores from two unique dates to numerous schools, it'll cost $24 per school.) Since most universities require at any rate one grade, it can positively set aside you cash in the event that you send a portion of the reports for nothing. Moreover, a few understudies imagine that sending the free score reports shows enthusiasm for a college,as they're sending their scores in as ahead of schedule as could be expected under the circumstances. It may likewise rouse understudies to consider more earnestly since they realize their scores are being sent directly to their top-decision schools. Reasons Why Sending the Free ACT Reports Could Be Harmful Despite the fact that you can get a good deal on ACT score reports, there are a few reasons why sending them without cautiously considering the schools you send them to can be an unsafe move. It's additionally imperative to note thatyou’re not getting any sort of an advantage in the school application process by sending scores early-universities don’t monitor or favor understudies who start their applications prior. This is what Duke says on its affirmations site: 'Shown intrigue,' the measure of contact between an individual and our confirmations office, isn't a factor in our affirmations procedure. What's more, this is what Stanford says: Stanford doesn't consider 'showed intrigue' (e.g., visiting grounds, taking an interest in Summer Session, calling or messaging affirmations staff, and so on.) in settling on confirmation choices. As it were, what is important at long last is the manner by which solid your finished application is-including how high your ACT scores are,which is the place the hazard comes in. The free score reports are sent consequently after your test is scored, so you can’t take the reports back on the off chance that you take a gander at your scores and find that they’re lower than you needed. This implies a school you may truly need to go to currently has your not exactly heavenly ACT score and you can’t get it back. You're basically losingthe alternative to send just your best ACT scores. Except if you need to catch the score reports after they've been sent. What's more, sending your free ACT score reports probably won't end up really being that useful. To begin with, you probably won't wind up applying to every one of the four schools you list, particularly if you’re accepting the test as a sophomore or in the fall of your lesser year. High schoolers will in general change their school records a considerable amount before they really apply, so the rundown of your best four schools your lesser fall will probably change by your senior year. Additionally, in the event that you retake the ACT, except if you pick precisely the same four schools, you’ll need to resend any new reports on the off chance that you get a higher score the second time around. Valid, you’re setting aside cash and not squandering cash regardless of whether you send your scores to a school you don’t at last apply to-yet this fair demonstrates the four free ACT score reports are not really an accommodating asset on the off chance that you don't utilize them carefully.In short, the danger of sending a low ACT score may be higher than the reward(i.e., the cash you save money on sending expenses). In spite of the fact that sending ACT scores is costly, we'll examine ways underneath to moderate the expenses and make the application procedure increasingly reasonable all while keeping the ultimate objective of getting into your fantasy school at the top of the priority list. Sending the 4 Free ACT Score Reports: 2 Options While you don’t need to altogether forego sending your free score reports (however that is a choice), you should pick the schools you send your reports to painstakingly. We'll talk about the two best alternatives you have for these score reports underneath. Alternative 1: Don't Send Any ACT Scores It’s not a terrible alternative to simply hold off on sending your four free score reports totally. This is the best way to guarantee that a school won't end up with a low ACT score. Moreover, it very well may be difficult to foresee as a sophomore or junior which schools you will apply to. Indeed, the main schools you may know without a doubt you'll apply are your fantasy schools-that is, unequivocally the ones you don’t need to send scores to dazzle. While you may wind up paying more for score reports not far off, this can be amuch more astute decision over the long haul, asyou'll just be sending the scores you need to send to the schools you're really applying to. Not sending your ACT scores quickly can likewise make the test itself less stressful.You’re the one in particular who will see your scores for the time being. Also, on the off chance that you have to retake it, you can. No worrying about a school seeing your scores right away! The drawback to Option 1 is that ACT, Inc. doesn’t offer any charge waivers for sending scores, so if sending scores is a monetary hardship for you, Option 2 may be the better decision. Choice 2: Send ACT Scores to Safety Schools On the off chance that you truly need to exploit those four free score reports, send them to your wellbeing schools-i.e., the ones you're genuinely certain you'll apply to and won’t experience difficulty getting into.This way, regardless of whether your ACT score is lower than anticipated, you won't hurt your odds of affirmation. Besides, by sending the scores to schools you're certain you'll apply to, you’ll set aside cash when it comes time to apply. For instance, if there's a nearby state funded college that you’re positive you will apply to, that ought to be on your rundown of schools to send scores to. On the off chance that conceivable, abstain from sending your four free ACT score reports totop-level schools.For these, you'll need to see your scores first and afterward conclude whether you're retaking the test. This gives you some an ideal opportunity to look at your scores from each time you've taken the ACT,lettingyou at last present your absolute best scores to your most serious schools. The most effective method to Save Money on ACT Score Reports Lamentably, not at all like the College Board (which directs the SAT), ACT, Inc. doesn't offer any charge waivers for ACT score reports.Whileyou can get an expense waiver for the test itself, it is highly unlikely to send score reports for nothing past the four you get with enlistment. Since ACT, Inc. treats each test date as a different report, it can cost a ton of cash to send the entirety of your grades to various schools. Not all schools expect you to send all your ACT scores, however. On the off chance that they don't, you can set aside cash by simply sending the scores from your best test date. A few universities that require all ACT scores, for example, Stanford and Yale, have arrangements set up that let you send one lot of scores and self-report the rest if sending score reports is a monetary weight for you (however for both Stanford and Yale, you'll have toofficially send the remainder of your ACT scores if you’re conceded). Other all-scores schools, in any case, aren't as clear about whether they have comparable approaches. In the event that you have various ACT scores and one set is strongly superior to the others (i.e., it has a higher composite score and higher area scores), consider erasing the most minimal score with the goal that you just have one (apparently incredible) arrangement of scores to send.This won't simply make you look better to all-scores schools yet will likewise set aside you cash on score reports since you won't have the same number of to send. Different Tips for Sending ACT Score Reports Try to conclude your school application list by the fall of your senior year, andgive yourself a lot of time to send your scores so you don’t need to pay the $16.50 surge conveyance charge. (Also that the prior you start the school application process, the less focused on you'll be!) Additionally, don't make a difference to 20 universities, or some other insane high number.All of those application and test-sending expenses will include, and you won't increment your odds of getting in, particularly in case you're applying to a huge number of ultra-serious schools. Instead,try to hold your rundown to 10 or less and make a point to have a blend of security schools, likely schools, and arrive at schools. At last, cautiously explore Score Choiceandall-scores schools. For universities you’re considering applying to, check whether they expect you to send all ACT scores from all test dates, or simply the scores you need to send. What's Next? What sort of ACT score would it be a good idea for you to focus on? Utilize our manual for make an objective score dependent on your top-decision schools. Need to improve your ACT score, ASAP? Get a 10-day intend to go from a 25 to a 32. Need assistance reading for the ACT? We have the best examination direct anyplace. Enough said. Need to improve your ACT score by 4+ focuses? Download our free manual for the best 5 techniques you need in your prep to improve your ACT score drastically.

Accounting Business Decision

Question: Compose a report on ADX Energy Ltd. Answer: Presentation ADX Energy Ltd is a recorded organization and has its posting on the Australian stock trade that has its quality in the oil, just as gas Exploration Company. The activity in dispersed in two fundamental regions. The organization has worked and performed successfully through its methodology and establishing its place in the zone of investigation. The organization endeavors to deal with the market through investigation, just as evaluating the incident of the advantage cycle that prompts solid impact and support of the center aptitudes that empowers to getting of solid chances. 1. Asset report audit a. Current Assets Current resources can be named as the significant segment of the asset report that assists with giving an obvious comprehension of the liquidity of the organization. These can be expressed as resources that can be promptly changed into money in a matter of a year (Brigham Daves, 2012). From the accounting report it very well may be anticipated that the organization held the benefits that are valuable. In 2015, the cost cutting technique was presented by the organization that helped in protecting the situation of money. The sufficiency of the present resource is a significant thought since it assists with meeting the present liabilities. In any case, on account of ADX, the present resource diminished in 2015 as complexity to 2014 (ADX Energy, 2015). The plausible purpose behind this is because of decrease in the degree of money, just as, exchange receivables. From the table it tends to be seen that the degree of current resources declined. It was 77% in the year 2014 that decreased to 22% in the year 2015. Current Assets 2015 2014 Money and money reciprocals 622021 707167 Exchange and different receivables 197012 2144191 Other monetary resources at reasonable worth 0 0 Complete current resources 819033 2851358 % expansion/decline 22.31459809 77.68540191 b. Noncurrent resources According to the accounting report, it is seen that the non-current resources expanded. The non-current resources are the ones that can't be changed over into money inside a range of one year and henceforth gives robustness to the organization (Williams, 2012). From the table, unmistakably there is a rate increase in the non-current resources showing a superior situation of the organization. It was 26% percent in 2014 that bounced to 74% in 2015 (ADX Energy, 2015). Non Current Assets 2015 2014 Receivables 0 15932 Property, plant and gear 46783 78665 Other monetary resources at reasonable worth 267647 0 Interest in partner 0 17355 Complete Non Current Assets 314430 111952 % expansion/decline 73.74373 26.25627 c. Current Liabilities Current liabilities are those liabilities that are payable in a limited ability to focus time most likely in a year. Subsequently, it is basically required that the organization ought to have a line of harmony between current resources, just as present liabilities. With regards to ADX it tends to be seen that the present liabilities decreases in 2015 rather than 2014 that demonstrates the organization has had the option to meet the commitments easily and adaptability (ADX Energy, 2015). There is a decrease in the exchange and other payable part showing that the organization released the commitments. This infers a solid by the organization (Deegan, 2011). As showed in the table, the drop in the rate is a decent sign for the organization. Current Liabilities 2015 2014 Exchange and different payables 185009 664727 Arrangements 760 8395 All out current liabilities 185769 673122 % expansion or lessening 21.62894 78.37106 d. Non-current liabilities Non-current liabilities are inaccessible on account of ADX Energy Ltd. The non presence of non-current liabilities demonstrates that the liabilities of over a year are absent. Thus, the organization isn't feeling the squeeze. Additionally, it strikes the way that the obligation commitments or installment commitments are absent (Davies Crawford, 2012). e. Investor value Investor value additionally called as investor value is an essential piece of the asset report in light of the fact that the bookkeeping condition for the most part relies upon it. The projection of the investor value is given as paid-in-capital, held profit and other far reaching salary (Williams, 2012). The table obviously shows that the investor value has declined. From the calculation done in the table it tends to be seen that the investor value has fallen by 58.62% that can be ascribed because of the varieties in the present resources, just as receivables that is created through the offer of the homestead. Gathered misfortunes have even imprinted the investor value. Investor value 2015 2014 Given capital 64161036 64161036 Stores 5960243 5606829 Gathered misfortunes - 691,73,585 - 674,77,677 Investor value 947694 2290188 Remark The assessment of the accounting report strikes that the organization has performed well in certain angles while in significant it has inadequacies that should be secured (ADX Energy, 2015). The present liabilities has diminished while the present resources has declined that isn't perfect. The sharp fall in the investor value is certifiably not a decent marker. 2. Assessment of the pay records a. All out working incomes The pay that gets from the working of everyday business is named as working income. The working income is a solid marker of the wellbeing, just as steadiness of the business. Such pay is seen from the standard lead of business (Graham Smart, 2012). From the figuring of the working income altogether, it is seen that there is a fall in the working income that is certifiably not a decent sign for the organization. ADX Energy Ltd. is a holding organization and the significant pay is gotten from enthusiasm, just as homestead outs since it forces immense money related resources (ADX Energy, 2015). Calculation of working income Points of interest Year Ended 31.12.2015 ($) Year Ended 31.12.2014 Intrigue Revenue 2,535 14,440 Increase marked down of grants or Homestead outs Nil 1,694,063 All out 2,535 1,708,503 b. Cost of products sold It is related with the conveying esteem or the products being sold by the organization during the standard course of the business. Cost of merchandise sold is increasingly concerned with regards to the business that is item based or when the creation is into activity. Notwithstanding, ADX Energy Ltd is engaged with the matter of offer of licenses that is accomplished through investigation. Henceforth, it shows up additional in the investigation serve then the creation so the idea of COGS can't be connected for this situation. c. Complete costs before charges The complete costs that infer before annual duty can be connected with the costs that occurs before the charges are collected. The count demonstrates that there is a fall in the level of whole costs done before personal duty and this can be connected to the way that there is a solid handle over the costs (Williams, 2012). It is to be noticed that the organization, just as enterprise costs are held under a solid control and subsequently a distinction is seen when contrasted with the earlier year. The decrease in the investigation costs is a solid pointer that the organization has dealt with the costs appropriately. In the year 2014, the cost before annual expense was anticipated at 59.45% while in 2015 it was diminished to 40.54% that reveals insight into the solid execution. It is demonstrated in the table underneath: Points of interest Year Ended 31.12.2015 ($) Year Ended 31.12.2014 ($) Investigation expensed 1,248,727 1,569,610 Misfortune at a bargain of budgetary resources (249,872) - Deterioration 50,256 75,527 Net outside trade misfortunes 48,685 68,923 Working lease rental cost 77,114 108,883 Offer based installments - 100,111 Other organization and corporate costs 522,569 566,339 All out 1,697,479 2,489,393 d. Any non-working or phenomenal additions and misfortunes The benefit or misfortunes that occurs because of changes in things and that isn't related with the companys activity is expressed as exceptional additions or misfortunes. It is seen that the trade contrasts improved in the year 2015 (ADX Energy, 2015). Those are: Points of interest Year Ended 31.12.2015 ($) Year Ended 31.12.2014 ($) Trade contrasts on interpretation of outside activities 353,414 237,152 e. Income per normal offer The EPS can be assessed as net benefit that can be related with the parent organization individuals and alteration is given to strike off any value cost of administration. In addition, it is separated by the weighted number of the standard offers and even gave change in accordance with the reward component (Brealey et. al, 2011). Then again, weakened EPS is determined as net benefit credited to the individuals from the parent and even balanced for the expense of administration, effect of duty and profit (Libby et. al, 2011). From the table, it tends to be presumed that the EPS of the organization has upgraded and subsequently a solid sign for the speculators. This will helps in pulling in ventures. Specifics Year Ended 31.12.2015 Pennies per share Year Ended 31.12.2014 ($) Pennies per share Essential profit/(misfortune) per share (0.26) (0.14) The rate changes that can be found in the monetary activities are as per the following: Year finished 31.12.2015 Year finished 31.12.2014 Rate change in regard of year finished on 31.12.2014 Complete (operation

The changing role of Trade unions in the UK Focus on Unite the Union Free Essays

Presentation Join the Union, regularly alluded to as Unite, is a British and Irish worker's organization with roughly 1.5 million individuals in assorted working environments. Built up in 2007 because of a merger among Amicus and Transport General Workers Union (TG), it was shaped with the possibility of settling scrapes looked by representatives in the European work advertise (Unite the Union 2012). We will compose a custom exposition test on The changing job of Trade associations in the UK: Focus on Unite the Union or on the other hand any comparable subject just for you Request Now The essential inspiration for the two associations to develop together was to make one of the biggest and most grounded worker's organizations in Europe. Their objective was to fortify their dealing power with managers so as to accomplish regular goals, for example, better working conditions, professional stability, satisfactory wages, out of line excusal, arrangement for better preparing offices, higher maternity and paternity leaves, better remuneration if there should be an occurrence of injury and decrease inconsistent business openings. (Wood 2002) Hierarchical Structure Unite’s structure is one in which individuals are urged to get included and have their state. It is organized as an open and equitable association where individuals have total opportunity to communicate their interests related with their working environment. Join the Union targets having a bigger part power through which they can expand their haggling power and consequently build up a more attractive society. This would demonstrate as a bit of leeway for the since a long time ago run for Unite as late investigations guarantee that future patterns show decreasing enrollment rates among associations in light of bureaucratic boundaries and arrangements (Gospel and Wood, 2003). Individuals from Unite are given the choice to present work environment concerns and issues through the arrangement making systems present in each modern segment. Join likewise gives the chance to its individuals to raise worries through meetings that are held for every industry division consistently. This is to guarantee that the association gets significant contribution from its individuals and crusade for the rights or worries that are important for its individuals. The choices made in the mechanical meetings are pushed ahead for banter in the associations national gathering that is held at regular intervals. Through this strategy, Unite guarantees that its individuals get an opportunity to effectively take an interest and included to help shape the union’s activities. (Wood 2002) Strategic Unite the Union Join means to fabricate a general public that gives common advantages to both the representatives and the businesses, and by doing so would like to upgrade the accomplishment of the economy. Join the Union constantly progresses in the direction of pulling in more representatives by its open-entryway arrangement and drawing in them adequately into the dynamic procedure. This guarantees the association gets more grounded through its sound enrollment and persuading forces to intensify their voice. (Metcalf 2001) Targets of Unite the Union The association wishes to grow its administrations to people past the UK and Ireland and expand their main goal all inclusive (Metcalf 2003a). As of now, Unite works in numerous different nations in Europe and has prevailing with regards to setting up the most noteworthy number of European Works Councils when contrasted with different associations. The best achievement accomplished by Unite is the establishment of Worker’s Uniting in a joint effort with United Steal Workers (USW) (Pencavel 2003).Worker’s joining is another worldwide worker's organization, involving in excess of 3,000,000 laborers from various pieces of the world, who work in different divisions of the economy. In partnership with Unite, USW battle towards human right issues for workers around the world, and crusade against dishonest work guidelines and worries in creating nations, for example, Bangladesh (for example kid laborers) and China (for example sweatshops) (Gospel 2003).Moreover, Unite the Unio n expects to make a solitary and ground-breaking, worldwide worker's guild that will make a singular stage for workers having a place with various economies (for example Laborers Uniting †a coalition association working under Unite). So as to accomplish such a target, Unite is stretching out a hand to different worker's guilds in different nations, helping them with assets and approach making so as to one day join all worker's organizations together. (Metcalf 2003b, 2003c) In this manner, Unite the Union doesn't confine its tasks towards the assurance of its own individuals, however expands its administrations towards the security of rights and interests of laborers around the world. There are sure goals set by Unite the Union that will in the long run beat certain worker's guild related obstructions surfacing and reinforce the intensity of the association as far as enrollments. Ebbinghaus and Visser (2000) demonstrate in their investigation that a pattern towards de-unionization is set to happen because of the privatization of businesses, which will present troubles in enrolling individuals. Be that as it may, through the associations open-entryway arrangement, it is viably holding its individuals and giving them added advantages to joining the association (for example lower protections, solid advantages, and so on) (Metcalf 2001). Another noticeable future pattern in worker's guilds is inception of enlisting female individuals in worker's organizatio ns. Join wants to conceptualize on this by battling against equivalent rights for ladies (Charlwood 2002). Additionally, another developing worry for the worker's guild development is the nonattendance of youthful individuals. Youthful people are hesitant to join associations for two fundamental reasons, most are jobless in the contemporary commercial center and on the grounds that the see worker's organizations as something crude, offering no advantages for their requirements. Join wants to activate on youthful individuals by putting intensely in advancing instruction and preparing for its individuals. Through its union gatherings, for example, First Worker’s Association (FWA) that give instruction and preparing to its individuals by working various preparing universities and focuses, Unite would like to hold the consideration of youthful individuals and achieve their enthusiasm for enrollments. (Arulampalam 2000) To close, Unite the Union cases that the formation of FWA and Workers Uniting is just a venturing stone for their future undertakings to conquer worker's organization hindrances. They have all the more impressive and more grounded universal association arrangement designs in the pipeline, which once framed will accomplish more objectives all around with a more extensive overall effect. (Jewel 2003) REFERENCES Arulampalam, W. what's more, Booth, A.L. (2000) ‘Union Status of Young Men in Britain: A Decade of Change’, Journal of Applied Econometrics, 15 (3): 289-310. Charlwood, A. (2002) ‘Why do Non-association Employees Want to Unionize?’ British Journal of Industrial Relations, 40 (3): 463â€492. Jewel, W. what's more, Freeman, R. (2003) ‘Young Workers and Trade Unions’, in H. Gospel and S.J. Wood (eds) Representing Workers: Trade Union Recognition and Membership in Britain, London: Routledge, approaching Gospel, H. furthermore, Wood, S., (2003) Representing Workers: Trade Union Representation and Membership in Britain, London: Routledge. Metcalf, D. (2003a) ‘Trade Unions’, in P. Gregg and J. Wadsworth (eds) State of Working Britain, London: Macmillan. Metcalf, D. (2003b) ‘Unions and Productivity, Financial Performance and Investment: International Evidence’, in J. Addison and C. Schnabel (eds) International Handbook of Trade Unions, Edward Elgar. Metcalf, D., Hansen, K. furthermore, Charlwood, A. (2001c) ‘Unions and the Sword of Justice: Unions and Pay Systems, Pay Inequality, Pay Discrimination and Low Pay’, National Institute Economic Review, April 176: 61-75. Pencavel, J. (2003) ‘The Surprising Retreat of Union Britain’, approaching in R. Blundell, D. Card and R. Freeman (eds) Seeking a Premier League Economy, National Bureau of Economic Research. Machin, S. (2000) ‘Union Decline in Britain’, British Journal of Industrial Relations 38 (4): 631â€645. Metcalf, D. (2001) ‘British Unions: Dissolution or Resurgence Re-visited’ in R. Dickens, J. Wadsworth and P. Gregg (eds) The State of Working Britain, London: London School of Economics and Political Science. Wood, S., Moore, S. furthermore, Willman, P. (2002) ‘Third Time Lucky for Statutory Union Acknowledgment in the UK?’, Industrial Relations Journal 33 (3): 215-234. Colombini, D. (2012), Vion and Unite the Union Resolve Pay Row [Online] Available at: http://www.foodmanufacture.co.uk/Business-News/Vion-and-Unite-the-association resolve-pay-push [Accessed 21April 2012]. Fuel Tank Drivers Rejects Proposals to Avert Strike. South Wales Evening Post Available at: http://www.thisissouthwales.co.uk/Fuel-tank-drivers-dismiss recommendations turn away strike/story-15858175-detail/story.html [Accessed 21 April 2012]. Olivia, F. (2012), GSLP/LIBS and Unions to Celebrate May Day Together. Gibraltar Chronicle, [Online] Available at: http://www.chronicle.gi/headlines_details.php?id=24596 [Accessed 21April 2012]. Join the Union Calls for Increase in Health Safety Inspectors. Vox Editor Available at: http://vox.gi/nearby/4796-join the-association calls-for-increment of-wellbeing security inspectors.html [Accessed 21 April 2012]. Join Union Urges ‘no’ vote in Fiscal Compact Referendum. Irish Examiner Available at: http://www.irishexaminer.com/breakingnews/ireland/join association asks no-vote-in-financial smaller submission 548061.html [Accessed 21April 2012]. The most effective method to refer to The changing job of Trade associations in the UK: Focus on Unite the Union, Essay models

Crazy Day

Crazy Day Two of my friends from UCLA are visiting, and we have had a busy first day. They both flew in early this morning, and we spent the whole day walking around the area in the glorious warmth and sunlight that indicates the MIT Weather Machine is gearing up for Campus Preview Weekend (CPW). For the food snobs out there, we had lunch at Legal Seafoods, homemade gelato in Beacon Hill, truffles on Newbury, Trader Joes chips in my suite, and dinner at Figs. In addition, three very notable things happened today: I received season 1 of Greys Anatomy on DVD I went to Wellesley for the first time ever I saw Ben Affleck on the sidewalk! Crazy Day My Wednesday: 9:00 AM Swim Test at the Zesiger (Z) Center. For some reason, I waited until senior year to take the mandatory swim test, but I miraculously passed and am now a teeny bit closer to graduating. 10:00 AM Shower, eat, do homework (and write this) 1:00 PM Attend 15.501: Corporate Accounting lecture 2:30 PM Volunteer at the International Development Network (IDN) Crafts Fair in Lobby 10 Though today is the Crafts Fair, Friday is the International Development Fair itself, which gives MIT students the opportunity to learn about ways that they can become engaged in international development through student groups, non-profit organizations, or academic course offerings in and around MIT campus. Groups and organizations of all types set up booths to display their development projects and enlist the interested students who pass through the fair grounds. The annual Fair is organized by the MIT International Development Network, a community network developed to promote and share information about activities, programs, events and formal academic offerings related to International Development. The Fair is also the flagship event of MITs International Development Week. 3:30 PM Attend Development Lab (D-Lab), whose trips to other countries in January (reread) are partially funded by the Crafts Fair, I believe 5:30 PM Learn more about the MIT-France Program at an info session/reception For undergrads, the MIT-France program offers both internships and study in France opportunities. There could be more programs I dont know about yet, but I will find out tonight! 7:00 PM Attend associate advisor training to improve my advising skills 9:00 PM Start to finish monster 14.05: Macroeconomics problem set Who knows AM Fall asleep dreaming of a Jim and Pam reunion 7:00 AM PE Jogging class with Sam 07 And so the cycle begins again. Theres so much that I want to do (especially now that Im a senior and realize that my time is running out) and keeping up can be hard at times, but I love this place. *Sniff* Not a bad day. P.S. 5 points if you can correctly guess what that quotation references

Oral Care Major Players Launch Growth - Free Essay Example

MARKET REPORT Oral care: Major players launch growth-driving products USA Positive performances by all oral care categories led to market growth of 5% in 2007. Toothpastes and mouthwashes grew by 3% and 8% respectively, while whitening treatments posted growth of 10% – a turnaround from the decline of previous years. All categories have bene? ted from product launches. Education in the category continues to revolve around the link between oral care and overall health. For example, Colgate-Palmolive partnered with health insurer Aetna and numerous drug chains to offer an education programme on preventive dental care and its link to general wellbeing. Also, in September 2007, GSK, the American Dental Association (ADA) and the ADA Foundation debuted the Oral Longevity programme, designed to increase oral health awareness in older adults. Market Review US †¢ New products lead to growth in all categories †¢ In? ux of products from foreign marketers †¢ Technological innovation aids upturn of whitening strip sales Canada †¢ Toothpastes and mouthwashes grow, while sales of whitening treatments are ? t Toothpastes Toothpaste sales grew by 3% in 2007. Products made with natural ingredients continue to be successful, according to industry sources. Private label sales are minor. In June 2007, the FDA advised consumers to avoid using toothpastes manufactured in China, as many that had been imported from the country were found to contain poi sonous chemical diethylene glycol. Some of the counterfeits were falsely labelled as Colgate, but other major brands were not impacted and so the situation is unlikely to have hindered overall growth. USA and Canada: Oral care categories 2005-2007 USA US$mn Toothpastes Mouthwashes Whitening treatments Total Canada Toothpastes Mouthwashes Whitening treatments Total 163. 5 75. 9 32. 6 272. 1 173. 9 82. 0 30. 7 286. 5 178. 8 86. 9 30. 4 296. 0 2005 1,619. 1 721. 9 298. 8 2,639. 8 2006 1,635. 3 772. 5 265. 9 2,673. 6 2007 1,690. 5 834. 9 291. 3 2,816. 8 The competitive environment Crest continues to battle with Colgate for the category’s No. 1 spot. Crest grew by 8% and takes roughly a third of category sales. The growth was largely thanks to sales of its Pro-Health toothpaste, which more than trebled to reach $95mn. The presentation bene? ed from a category-leading adspend of $69mn. Crest Pro-Health tackles cavities, gingivitis, plaque, sensitivity, stains, tartar build-up and bad breath. Education about the brand informs consumers about the links between oral care and overall wellbeing. Meanwhile, industry sources stated that the Pro-Health Night arm of the range, launched in September 2007, has proved popular with consum ers. It is positioned to tackle bacteria through the night. Source: Nicholas Hall’s Insight, sales via all retail outlets, full year 2007 (MSP), applies to following tables and references to sales data in the text unless otherwise stated. Canadian data based on exchange rate of US$mn: C$mn – 0. 9870, published in the UK Financial Times on 1 January 2008 Simpli? yle 6 MARCH 2008 63 ORAL CARE Crest Whitening Plus Scope grew by 8% to $138mn. However, sales of Crest Whitening Expressions fell by 18% to $68mn. Crest Extra White Plus Scope was launched in September 2007 with the â€Å"Smile Bright in the Spotlight† competition, which offered the chance to host the People’s Choice Awards show with presenter Ryan Seacrest. PG spent around $35mn advertising Crest Nature’s Expressions – introduced in April 2007 – which includes natural ingredients. The brand is for consumers â€Å"who want to experience natural ingredients but whose preference indicates a strong loyalty to brands with established heritage† according to Diane Dietz, general manager of PG’s North American oral care business. Crest Healthy Radiance Toothpaste System is available to consumers from March 2008. It comprises toothpaste and weekly deep clean strips, to strengthen enamel and whiten teeth. The system is targeted at women who want to achieve a healthy and attractive smile with one product. Sales of Colgate – which take around a third of category dollars – remained ? at despite the range being developed. Growth may have been hindered, in part, by concerns over counterfeit toothpaste falsely labelled as Colgate, which was found in some discount stores in June 2007. In 2007, Colgate-Palmolive launched premium-priced Total Advanced Clean. It contains silica – to polish teeth – and an antibacterial formula that creates a protective germ? ghting coating. The launch was supported by professional sampling and advertising featuring actress Brooke Shields. Also, in April 2007, the Max Fresh range was extended with Burst presentations, infused with â€Å"50% more breath strips† than the regular version, according to the company. A+P review: Leading US oral care adspends 2007 Brand Marketer US$mn Crest Listerine Colgate Aquafresh Rembrandt Sensodyne Arm Hammer ACT Orajel* SmartMouth PG McNeil / JJ Colgate-Palmolive GSK Personal Products / JJ GSK Church Dwight Chattem Del Laboratories Triumph Pharmaceuticals 204. 1 97. 1 55. 8 46. 1 22. 0 19. 2 13. 2 8. 6 4. 5 4. 2 *Toothpaste only. Does not include adspend for oral pain SKUs Source: TNS Media Intelligence, 12 months to 30 September 2007, taken from the top 50 adspends of dental care presentations. Applies to all references to adspends in the text It was supported with an adspend of close to $8mn and promoted by Hispanic musician Tito el Bambino. GSK offers Aquafresh and Sensodyne. Aquafresh – which takes around 8% of category dollars – grew by 10% to $142m. This was aided by three product launches – Aquafresh Advanced is positioned as a multi-bene? t toothpaste, while Iso-active creates microscopic bubbles during brushing that penetrate hard-to-reach areas. Lastly, Aquafresh White Shine was launched in 2007 and carries claims not only to whiten, but also to contain microbuffers that polish teeth. After an initial bout of consumer interest surrounding its launch in 2006, Aquafresh Extreme Clean declined by 13% to $42mn. Sensodyne sales were ? at at $76mn. The brand’s two most recent additions, ProNamel and Full Protection, were supported with adspends of over $16mn and nearly $3mn respectively. The rest of the line has been repackaged. Following Colgate-Palmolive’s purchase of Tom’s of Maine in 2006, its toothpaste range has grown by 6%, fuelled by ongoing demand for natural products. Packaging has been updated to make the speci? c bene? s of each toothpaste clearer. In December 2007, Natural Clean Gentle toothpastes were launched, including SKUs for whitening and dry mouth. Sensitive Care Antiplaque toothpaste is IRI market facts: US OTC oral care 2007 (RSP) Category Toothpastes Mouthwashes Whitening treatments Sales $mn 1,260. 4 684. 0 242. 3 % change +2. 9 +8. 4 +11. 0 Source: Information Resources Inc, sales in food, drug and mass merchandise outlets (excludes Wal-Mart), 52 weeks to 30 December 2007 Simpli? yle 6 64 MARCH 2008 MARKET REPORT Paediatric presentations There were several developments in OTC oral care for children in 2007. Colgate-Palmolive, which markets a range of paediatric toothpastes, partnered with Reading is Fundamental to offer the â€Å"Healthy Bedtime Habits for a Lifetime† programme, in which families can use online tools to create a bedtime rituals log. Vi-Jon Laboratories has launched Inspector Hector. The brand comprises two products – Inspector Hector Plaque Detector, a pre-brush rinse that turns plaque blue so that children know where to brush, and Inspector Hector Tooth Protector, a ? uoride rinse. Meanwhile, Dr Fresh recently launched Fire? y MouthSwoosh, which has a light-up timer cap that ? ashes for 30 seconds, the recommended amount of time to use the product each session. In April 2007, all bottles of McNeil / JJ’s Listerine Agent Cool Blue rinse were recalled after it was found that the product’s â€Å"preservative system [was] not adequate against certain microorganisms†. The company is re-entering the paediatric market in March 2008 with Listerine Smart Rinse, an anti-cavity ? uoride rinse. In terms of toothpastes, Aim Kids for 6-10 year olds was launched in July 2007. Unlike many paediatric toothpastes, the brand does not use a licensed cartoon character, which enables Church Dwight to maintain the low pricing of the value-based range. Meanwhile, Crest has extended the trend of unusual ? avours to its children’s Wild Expressions toothpaste, with Burstin’ Bubblegum and Cinnsational Swirl. another new addition, to be rolled out in the ? rst half of 2008. Both new ranges contain patent-pending ingredient glycyrrhizin, from puri? ed licorice, which provides a natural foaming experience, according to the company. Church Dwight ? elds Arm Hammer, Mentadent, Aim and Close-Up. The company is set to launch Arm Hammer Age Defying toothpaste in 2008, which is positioned to strengthen teeth and repair damage caused by whitening products. Rembrandt sales were ? at in the reporting period. The brand was relaunched and repackaging following its purchase by Personal Products / JJ from Gillette in October 2005. Its A+P targets young people, using a traveling store that hosted makeover parties and concerts. Availability of Pierre Fabre’s pharmacy toothpaste, Elgydium, is being extended to the US by the French company’s US subsdiary, Sante Active. Elgydium whitening and anti-cavity toothpastes, plus four toothbrush models, will be sold in pharmacies and online. Swedish cosmetic company Ori? ame has also made a foray into the US oral care market with OptiFresh, a toothpaste formulated with sea algae rich in zinc, iron, calcium and phosphor that helps â€Å"remineralise† tooth enamel. Other launches include BreathRx Sensitive Formula (Discus Dental) and Healthy Teeth Gums toothpaste line (The Natural Dentist). Prospects Natural products and ? avouring innovations are set to remain popular. Industry insiders cite toothpastes with multiple bene? s and products positioned for the ageing population as drivers of future growth. Mouthwashes Mouthwashes continue to perform well, posting growth of 8%. Private labels claim around 11% of sales and grew by 5%. Niche products are partly responsible for the overall growth, as more breath fresheners and dry mouth presentations have been launched. Additionally, innovative positioning, such as extolling the bene? ts of using mouthwash at night, has proved successful. In company news, Chattem announced in May 2007 that it was to acquire the rights to ACT mouthwash in Western Europe and trademark rights worldwide. Prior to this, Chattem acquired US rights to ACT from JJ, which divested the brand as a condition of its buyout of P? zer CH. The competitive environment Listerine takes half of category sales and managed 7% growth. The launch of Listerine Tooth Defense – in March 2007 – added $21mn sales to the brand. The ? uoride Simpli? yle 6 MARCH 2008 65 ORAL CARE rinse strengthens teeth and prevents cavities, a departure from Listerine’s usual positioning of reducing plaque and gingivitis. This was a welcome boost, considering a 13% decline in sales of Listerine Whitening to $44mn. McNeil spent $97mn on press, radio and TV ads for the brand. The company also markets Listerine PocketPaks. PG’s collection of Crest mouthwashes generated $104mn in 2007 and grew by 35%. Crest Pro-Health Rinse increased by 16% to $80mn. As with the ProHealth toothpaste, the rinse has been extended with a nighttime presentation. Meanwhile, sales of Crest Whitening Rinse trebled to $24mn in 2007. PG also ? elds Scope, which posted a decline of 6%. The launch of Scope White mouthwash, which has been promoted with TV ads, may revitalise the brand. Declining sales of ACT’s core presentation were offset by the strong performance of ACT Restoring mouthwash. Chattem launched a 33oz version of ACT Restoring in March 2007. The larger bottle has a lower ? uoride dose compared to the original 18oz size (? uoride sodium 0. 02% vs ? uoride sodium 0. 05%). This is owing to regulations limiting the amount of ? uoride allowed in a single bottle. As a result, consumers are instructed to use the 33oz version of the mouthwash twice a day as opposed to once. The brand is supported by year-round TV, press and in-store ads. ACT was formerly part of Personal Products / JJ’s oral care portfolio, which includes the Reach dental accessories range. When JJ owned both of these brands, a version of the mouthwash called Reach ACT Restoring was available but following ACT’s divestment to Chattem, SKUs under this name are no longer in production. BreathRx – launched in 2006 – grew by 81% to around $8mn. Discus Dentals has added Sensitive Formula Mouth Rinse to the range, along with numerous new SKUs including toothpaste. The new products are formulated with trademarked ingredient, Zytex, which contains thymol, eucalyptus oil and zinc. Meanwhile, the TheraBreath Starter Kit was rolled out by Dr Harold USA: Mouthwash / rinse shares 2007 Listerine 50% McNeil / JJ Crest 13% Procter Gamble Scope 7% Procter Gamble ACT* 4% Chattem Colgate 2% Colgate-Palmolive Biotene 2% Laclede Others, inc PLs 22% *excludes $14mn sales of Reach ACT Restoring †¢ †¢ †¢ †¢ †¢ †¢ †¢ Katz in January 2008. Each box contains TheraBreath rinse, toothpaste, ? oss strips, chewing gum, dry mouth breath mints, a tongue cleaner and a Fresh Breath Guide. The kit was promoted with â€Å"Try Me Free† rebate offer. Additionally, the Healthy Gums Oral Rinse formula (The Natural Dentist) has been updated to contain 100% natural ingredients. The company is extending the brand with an anticavity ? uoride rinse in April 2008. Alva-Amco’s Theradent has been extended with a teeth desensitising oral rinse – the ? rst OTC rinse to treat oral sensitivity, according to the company. SmartMouth (Triumph Pharmaceuticals) is also available. The National Advertising Division recently substantiated Triumph’s claim that SmartMouth â€Å"prevents bad breath for 12 hours (12 x more than any competitor). In terms of dry mouth rinses, Biotene rinse grew by 16% to $16mn. This was partially owing to the introduction of Oral Balance Liquid in 2006, which is packaged in a squirt bottle for convenience. GSK competes in the segment with Oasis mouthwash and mouthspray. In April, DiabEase Dead Sea Mineral mouth rinse (Masada Health Beauty Corp) was launched, to ease dry mouth and oral symptoms associa ted with diabetes, while Rain Dry Mouth Spray (Xlear) followed in July. Sales of antiseptic oral cleansers have suffered. GSK’s Glyoxide declined by 57% to under $5mn and Colgate Simpli? yle 6 66 MARCH 2008 MARKET REPORT Per-Oxyl fell by 8% to $9mn. Such products have strong competition from high-priced speciality items that incorporate new technology, such as canker sore discs (see Market Report, November 2007, pp301-302). USA: Whitening treatment shares 2007 Crest Whitestrips 55% Procter Gamble Aquafresh White Trays 12% GSK Rembrandt 12% Personal Products / JJ Listerine Whitening 8% McNeil / JJ Private labels 8% †¢ †¢ †¢ Prospects Niche products, such as those for dry mouth, will continue to drive growth, while innovative positioning will encourage consumers to use mouthwash more often within their daily regime. †¢ †¢ Whitening treatments A ? urry of new products has revived the whitening category, with sales increasing by 10%. In particular, products that make the whitening process quicker and easier have enhanced sales. Whitening treatments have also started to incorporate bene? ts traditionally associated with toothpastes and mouthwashes, such as tartar protection and h alitosis prevention. Others 5% Sales of Rembrandt fell by 32% to $34mn, despite an adspend of over $5mn. The range comprises whitening kits, strips and a touch-up pen. In July 2007, JJ launched Listerine Whitening Quick Dissolving Strips, which have since had sales of $22mn. The strips use multi-layer technology that releases hydrogen peroxide to whiten teeth. It also carries claims to kill bad breath germs. New products from large marketers have hampered sales of smaller brands. White Light (Telebrands) has declined by 77%, while Wellquest Ionic fell by 68%. Plus White (CCA Industries) has managed 15% growth, thanks, in part, to updating. Plus White Kits contain a more comfortable mouthpiece, while the 5-minute Speed Whitening Gel is now available for sensitive teeth. Church Dwight is to launch Arm Hammer Whitening Booster in 2008, a tube-based high peroxide formula intended for daily use in addition to toothpaste. Belgium-based company Remedent has announced plans to bring new technology to the US whitening treatment segment. It will begin shipping iWhite, a light activated teeth-whitening kit, to CVS stores in April 2008. The competitive environment Crest Whitestrips continue to lead, taking over half of category dollars. However, the brand has declined by 6% to $160mn, partially owing to increased competition. Crest Whitestrips had an adspend of around $70mn, over half of which went towards the Daily Multicare variant. The company has continued the â€Å"Brightest Five Minutes of your Day† campaign, which encourages consumers to incorporate the strips into their daily regimes. PG is extending its whitening treatments with Crest Whitestrips Daily Whitening Plus Tartar Protection, expected in stores in March 2008. The strips are positioned to protect against the build-up of tartar, as well as whiten and protect against everyday stains. GSK entered the whitening treatments category in Q1 2007 with Aquafresh White Trays, which posted ales of $35mn. The trays are pre-dosed with hydrogen peroxide solution 10% and are ? exible to provide a custom ? t. GSK has spent $23mn promoting the brand, which has already been extended with Aquafresh White Trays Revive, a touch-up whitening product to be used between whitening treatments. Prospects Innovative technology that makes whitening quicker and easier will continue to be the key growth driver. Products with additional bene? ts and the introduction of SKUs that complement whitening treatments, such as Aquafresh White Trays Revive, are also avenues for growth. Simpli? yle 6 MARCH 2008 67 ORAL CARE Canada The OTC oral care market – toothpastes, mouthwashes and whitening treatments – continued its steady single-digit growth in 2007, advancing by 3%. Hardware such as toothbrushes is not included in our topline ? gures. Marketers have employed education initiatives to attract consumers to the OTC oral care market. PG promotes Crest and Oral-B as part of its Teeth For Life campaign, which aims to raise awareness of the importance of oral health and raise funds to support Dentistry Canada. Meanwhile, the fourth Listerine Gingivitis week was hosted in June 2007 in conjunction with the Canadian Dental Hygienists Association. about toothpastes from China containing diethylene glycol and ordered retailers to remove all toothpastes from the country off their shelves. Also, Neem Active Toothpaste With Calcium (Calcutta Chemical Co) – manufactured in India – was recalled in July 2007 as it also contained DEG, along with harmful bacteria. Although the brand was not approved for sale in Canada, it was found in some stores. The competitive environment Colgate-Palmolive is one of the key players and it launched Colgate Visible White toothpaste – formulated with peroxide – in summer 2007. The company claims that it not only removes surface stains but also deep stains which have penetrated below the surface. Consumers are expected to be able to notice results within two weeks of use. The launch was supported by the â€Å"Rede? ne White – Rede? ne You† competition, the grand prize for which is a professional makeover and a female-oriented gift pack, demonstrating that the brand is targeted at women. TV ads have also been used to promote Colgate Visible White. Colgate Max Fresh is also now marketed in Canada in tubes or squeezable bottles. Both formats include mini breath freshening strips which are embedded in the paste. Advertising is targeted at young people. For example, the purple-coloured Kiss Me Mint variant, in peppermint and berry ? avour, invites consumers to â€Å"be tempting† which it says is about â€Å"attitude† and â€Å"dancing until dawn†. Max Fresh Burst toothpaste, with â€Å"50% more breath strips†, is new to the range; advertising highlights the added freshness that the toothpaste creates. The Colgate toothpaste range also includes Luminous, to reinforce enamel layers, Sparkling White, Tartar Control, Cavity Protection, Sensitive Whitening and children’s toothpastes. PG markets a selection of toothpastes in the Crest range including Whitening Expressions, Vivid White, Toothpaste Sales of toothpastes grew by 3%, largely thanks to a double-digit advance by presentations for sensitive teeth. Toothpastes for this condition are now the most lucrative type and grew by 16% to reach sales of $42mn. In 2006, whitening toothpastes were the best-sellers but a decline of 14% brought sales down to $36mn in 2007. Sales of toothpastes for children grew by 1% to close to $11mn. Meanwhile, those speci? ed for tartar control fell by 12% to $3mn. As with the FDA, Health Canada issued warnings Nielsen market facts: Canadian oral care 2007 Category Dentifrice excluding polishes whiteners Baking soda Kids Sensitive Tartar control Whitening Oral antiseptics Whitening kits Sales C$mn 222. 1 2. 4 13. 1 52. 6 4. 4 44. 7 107. 6 37. 6 % change 07/06 +2 -6 +1 +16 -12 -14 +6 -1 Source: Nielsen MarketTrack, grocery, drug, mass merchandisers, general merchandisers and warehouse clubs, 52 weeks ending 19 January 2008 (RSP) Simpli? yle 6 8 MARCH 2008 MARKET REPORT Complete, MultiCare, Sensitivity Protection, Cavity Protection, Tartar Protection and presentations for children. Crest Pro-Health has recently been extended with a nighttime variant, claimed to improve oral health, even after dark. Crest Extra White With Scope has also been launched. Tom’s of Maine – acquired by Colgate – markets its toothpastes in Canada, too. GSK markets original Sensodyne and Sensodyne-F, which contains sodium ? uoride. ProNamel, for those at risk of acid erosion, has been part of the Sensodyne range since September 2006. GSK also markets Aquafresh White Shine. Church Dwight ? elds several toothpaste brands – Arm Hammer, Close Up, Aim and Pearl Drops. The competitive environment Crest Whitestrips are marketed by PG. The latest addition is Daily Multicare which is designed to be used for ? ve minutes each day. The Whitestrips range also includes original presentations and Renewal, which aims to remove 20 years of stains. Rembrandt whitening kits are marketed by JJ’s Personal Products. Meanwhile, Arm Hammer Dental Care Whitening Gum is marketed by Church Dwight. It is positioned to be chewed after meals to clean and whiten teeth. Prospects Unlike many OTC categories, launches in Canada quickly follow those in the US so some recently added products from across the border could soon reach Canadian shelves. Big name launches in the whitening category could be particularly bene? cial to sales. Mouthwash Mouthwashes continued to grow, with sales advancing by 6%. However, there was no change in volume sales, indicating that the dollar growth is a result of higher prices, or a move to premium SKUs. The competitive environment Listerine is a leading player. The range includes various presentations including a whitening pre-brush rinse. As in the US, the products are now offered with a less potent taste. A+P emphasises that these are the same formulation, but with a milder ? avour. Listerine PocketPak breath strips are also offered in Canada. PG launched its ? rst Crest mouthwash – Pro-Health Rinse – in late 2007. This follows the launch of Pro-Health toothpaste in 2006. The rinse is alcohol-free which makes it more comfortable for consumers to use twice a day, according to the company. The brand has been successful in the US (see US section of this Market Report) so PG will be hoping for a repeat performance in Canada. PG also markets Scope mouthwash. Scope White – for fresh breath and whitening – was launched in 2007 and, as in the US, was promoted by television star, Ryan Seacrest. Market forecast USA †¢ The number of multi-bene? t presentations is set to grow as key advantages offered by each product type become increasingly blurred †¢ Demographics such as older adults and diabetics will be targeted speci? cally †¢ A+P for whitening treatments is likely to be stepped up following increased competition in the category CANADA †¢ Additions to the Crest Pro-Health range will help to drive growth †¢ In? ences from the US will further penetrate the Canadian market Our thanks to our regular data providers: For information on IRI, contact Ryan Stredney on t: 312-474-3862; f: 312-474-2592 For TNS-Media Intelligence / Competitive Media Reporting, contact John Ciotoli on t: 212-991-6087 For The Nielsen Company, contact Kristen Ridley via t: 905-943-8343 Whitening trea tments Following a decline in 2006, sales of OTC teeth whitening presentations were virtually ? at in 2007. Simpli? yle 6 MARCH 2008 69 Essential reports from Nicholas Hall SURVIVAL STRATEGIES in Consumer Healthcare Vitamins, Minerals Supplements The essential guide to planning an effective VMS growth strategy PUBLISHED OCTOBER 2007 This 300-page report puts VMS under the microscope in the leading developed and emerging markets. Using latest data from Nicholas Hall’s global OTC database, DB6 2007, it will explain the latest developments and the necessary conditions to return the market to growth, with a special emphasis on evidence-based NPD and marketing. 2 brand case studies prove it’s possible to achieve high growth, even in a static market. NEW! Published April 2008 (with all-new data): Gastrointestinals The latest report in this essential series focuses on what was the fastest-growing OTC category in 2006. 250 pages offer up-to-date information and present expert analysis of the changing climate in the leading developed and emerging markets. Buy the whole report, or individual country modules. Ord er NOW to benefit from pre-publication discounts. An essential lifeline for marketers in all the core OTC categories Nicholas Hall Survival Strategies reports are the definitive guides to success in key OTC categories, providing trends developments, competitive intelligence, case studies, market analysis and future strategies – all backed by detailed charts and tables based on data from Nicholas Hall’s unique global OTC database, DB6. Other recent titles: Analgesics (2006); Dermatologicals (2006); Cough, Cold Allergy (2005). All offer the same ssential mix of information and analysis: †¢ †¢ †¢ †¢ †¢ †¢ Detailed regional and key country reviews †¢ Analysis of trends developments Hundreds of charts tables †¢ Developments in specific therapeutic areas Rx-to-OTC switch environment †¢ Ingredient status and key indications Case studies of key brands (established category leaders and dynamic switches) Review of the wider competitive environment to assess the impact of new remed ies What the future holds Contact Stacy Wootton on +44 (0) 1702 220 204 or email stacy. [emailprotected] com for further information.

Relationship Between Math And Music - 1001 Words

blue = good Pink =doesn’t make sense/ Incomplete Sentences Red = make it longer Green = missing Purple = unsure about it Have you ever wondered why music doesn’t get in the way when you do math homework? It’s because the harmonics in math and music go in a geometric pattern and so on, let me simple it down for you in this paper. In paper will discuss about the relationships between math and music, the reasons music is better when doing math, what type of music uses math, and what types of math has the most connection to music. What kinds of relationships does math have to music? The relations between math and music are like altruism between animals. â€Å"The connection between mathematics and music is often touted in awed, mysterious tones, but it is grounded in hard-headed science. For example, mathematical principles underlie the organization of Western music into 12-note scales. And even a beginning piano student encounters geometry in the â€Å"circle of fifths† when learning the fundamentals of music theory.† In music there are different types of simple math where you have to add different combinations of notes to equal a 4/4 or else the beat of the music won’t be right. Even complex math is in music like, Geometry, Fibonacci, and Pythagoras where they further deepen the music. There are even jobs a person needs to learn math and music relationships like an Acoustic Engineer, a musician, or a DJ. â€Å"Chris can then build his set for the night. He knows that to keepShow MoreRel atedThe Relationship between Math and Music Essay2505 Words   |  11 Pagesother hand, music is an art of sound through the use of harmonies, rhythm and melodies. Although these two subjects are in contrast to each other, as mathematics is often unpopular to most people for its difficulty and music is easily likeable for its pleasantness, experts have uncovered a strong connection between the two topics. The connection between mathematics and music is held through the concepts of numbers, patterns, and ratios. Through these mathematical concepts, many music theories wereRead MoreMath Music Theory850 Words   |  4 PagesMathematics and Music Theory In the study of mathematics, at first glance it seems clear that mathematics is cut and dry, black and white, completely numerical. But in many ways, mathematics extends into other areas of life. While some people may think of mathematics and art as being two separate entities, Math is very present in many artistic endeavors. Music, commonly referred to as an art, would not be possible without the relationship it shares with mathematics. In many different ways, math is an importantRead MoreMathematics and its Relation with Music and its Harmonics766 Words   |  3 Pageshave manipulated the standard aspects of music, which include rhythm and melody. More importantly, many musical compositions have incorporated complex math within, for examples again, melodies and rhythms that create a uniqueness that has yet to be perfectly matched by other composers. One other key aspect of music in general, harmony, is where a fairly complex mathematical formula is involved: the harmonic mean. Because harmony is a major component of music, it is no surprise that this harmonic meanRead MoreIs Beauty A Mathematical And Non Mathematical Context?1652 Words   |  7 Pageswas related to music. For this report, the main topic will be ‘Frequency, Pitch and Harmony’; this report will explain the maths behind this, how sound waves are connected, Pythagoras and his involvement and a brief history of maths and its link with music. 2. The Maths Behind The Music 2.1 What is music? Some consider defining the word ‘music’ quite hard, since many people have different opinions on what ‘music’ is. Personally I consider music a combinationRead MoreMathematical and Musical Harmony1308 Words   |  6 Pagesto be to be strictly rational, abstract, cold and soulless. Music, however, is involved with emotion, with feelings, and with life. It exists in all daily routines. Everyone has sung a song, pressed a key on a piano, or blown into a flute, and therefore, in some sense, made music. People can easily interact with it. Music is a way of expression and a part of everyone’s existence. The incentive for investigating the connections between these two apparent opposites therefore is in the least obviousRead MoreMusic Lessons Improve Life Essay1540 Words   |  7 Pagessongs, all the way down to slow, peaceful, or gloomy songs. Music can make people calm and relaxed, and also get them pumped up and full of energy. The piano produces music that is different from every other instrument. It has a wide range of sound going from low to high and from soft to loud. Put those sounds in combinations and it could produce music. The piano has a large range of music’s available that most everyone is able to find music that they would like. There are also people who play thatRead MoreSports vs Performing Arts1498 Words   |  6 Pagesperforming arts. Music education being the right of all children it must be taught in appropriate ways suggested by the geographical cultural and social environment (3). And yes, that is true. Every child should have the write to experience. Every person, in every culture is introduced to some form of music. Whether a person lives in Asia, Africa, Italy, or the USA. That person is introduced to the kind of music in that culture. But scientists have said time after time that Music lessons appearRead MoreThe Effects Of Music On Music Education1002 Words   |  5 Pageschildren wanting to play outside instead of practice violin music is proven to make you smarter. When a child particularly at a young age learns how to play an instrument preferably in a social setting is provides the brain of that child with extra dopamine, new neurological connections, better behavior, and higher test scores. Schools are turning to new programs to aid music education and there are many reasons to support their de cision. Music has been proven over many studies to show a connection toRead MoreMusic Education and the Benefits Essay examples1700 Words   |  7 Pages Most understand that music is a useful tool for relaxation and leisure time. Fewer know that learning a musical instrument, or even listening to music for long periods of time, can have a positive impact on one’s academic abilities. Numerous researchers and college professors have looked into this correlation and again and again have produced data that confirms this common theory. Studying music can not only improve academic skills, but sharpen motor skills, memory, and create a well rounded, enrichedRead MoreMathematics and Music: The Collision of Science and Art Essay1735 Words   |  7 Pages The concept of the Renaissance man is somewhat of a lost ideal, replaced by the specialized philosophy of the industrial era. From the 14th to 17th centuries; however, it would be common to find a man with a profound knowledge of both the A rts, music, poetry, literature, art, and the Sciences, mathematics, physics, chemistry, biology. The Renaissance man embraced all forms of knowledge, and through a deep passion for both the Arts and Sciences, used each discipline to expand the other. Unfortunately

Collection of Happy Birthday Wish Quotations

There are birthday wishes and then there are birthday wishes. But to make a truly special birthday wish you have to blend together many beautiful phrases. Here are some quotes that I like to use in creating a personalized happy birthday wish. Frank SinatraMay you live to be 100 and may the last voice you hear be mine.Jonathan SwiftMay you live all the days of your life!William Butler YeatsFrom our birthday, until we die,Is but the winking of an eye.Lewis CarrollThere are three hundred and sixty-four days when you might get un-birthday presents and only one for birthday presents, you know.AnonymousA birthday is just the first day of another 365-day journey around the sun. Enjoy the trip.AnonymousThis card is filled with wishesFor a very special day,One that brings a world of joyAnd happiness your way-Its also filled with loving thoughtsEspecially meant for you,For youre the kind of personHappy things should happen to!AnonymousHope it addsSome special pleasureTo the hours of your dayTo know youre being thought ofIn the very warmest way...And when your birthdays over,Hope that youll remember, too,The same warm thoughts as alwaysWill keep going out to you!Emily DickinsonWe turn not older with years but newer every day.Frank L loyd WrightYouth is a circumstance you cant do anything about. The trick is to grow up without getting old.Billy MillsYour life is a gift from the Creator. Your gift back to the Creator is what you do with your life.Bishop Richard CumberlandIt is better to wear out than to rust out.

Romanticism in Hawthornes Young Goodman Brown, The...

Romanticism in Young Goodman Brown, The Birth-Mark, and Rappaccinis Daughter Nathaniel Hawthorne gives his own definition of romanticism in the preface to The House of Seven Gables. According to Hawthorne, the writer of a romance may claim a certain latitude and may deepen and enrich the shadows of the picture, as long as he does not swerve aside from the truth of the human heart. The writer of a romance will be wise...to mingle the Marvelous as long as he does it to a slight, however if he disregards this caution, he will not be committing a literary crime (Hawthorne, House of Seven Gables, preface). Nathaniel Hawthorne consistently stays true to his standards of romanticism. The application of these standards†¦show more content†¦But, if her any shifting emotion caused her to turn pale, there was the mark again... (Hawthorne, The Birth Mark 640). Hawthorne description of Georgianas birthmark and Rappaccinis plants are vague and frequent, yet they fulfill Hawthorns promise to bring out or mellow the lights and deepen enrich the shadows of the pictur e (T.H.O.S.G., preface). The examples stated above show that Hawthorne does say true to his definition of romanticism, more specifically his self-proclaimed right to depart from reality. However, although the author of a romance does not have to write about reality, he must stay true to the emotions of the human heart. The fact that a romance is not about reality but is about true human emotions is what gives it that timeless quality. In Rappaccinis Daughter, Giovanni Guasconti does what any other man would do when he is in love with a lady. Despite ample warnings from Professor Baglioni, you are the subject of one Rappaccinis experiments! (R.D. 659) Giovanni continues to meet with Beatrice regularly, It was now the customary hour of his daily interview with Beatrice (R.D. 667). Giovanni shows true human emotions towards his lover. Young Goodman Brown is perhaps the most normal and life-like of Hawthornes characters. Goodman Brown represents the average man, but more importantly he represents the average mans flaws and inadequacies. This is why his reactions are so easy to relateShow MoreRelated Comparing Romanticism in Plymouth Plantation, Birthmark, and Rappaccinis Daughter1140 Words   |  5 Pages   Ã‚     Puritanism and Romanticism differ in style, religious references, and plot content. Puritanism began to flourish with strict God-fearing Calvinists who had fled to America to escape religious persecution in Europe. With writers such as William Bradford and Edward Taylor, Puritan literature focuses on Gods role in the lives of the people and adopts a simple religious style of writing. Romanticism was introduced to Americans in the nineteenth century, delivering a fresh literary and artistic

The Triumph Of The Great Wall Of China Essay examples

The Great Wall of China has been called a wonder by many who have seen it. It brings pride to the Chinese nation, and is known for being the only man made structure visible from space. The magnitude of The Great Wall is an architectural achievement as well as an example of the will power of man. Many find it hard to believe that such an amazing sight could have a history so filled with death, slavery and sadness as The Great Wall does. The Great Wall of China is one of the worlds most famous architectural triumphs and has helped China throughout its history, even though its creation is marked by tragedy. There is a large dispute over how long The Great Wall of China really is. Estimates are given anywhere between 1,500 miles and 13,250†¦show more content†¦The Great Wall of China was instrumental in the evolution of modern wall building techniques. The Chinese traditionally used the hang?tu technique. This is when earth is put into wooden molds and beaten until it is as compact as possible. The molds are then removed and the hardened earth creates a wall. Some of the original earth walls stand as tall as 20 feet, and are as wide as 27 feet6. Earthen walls worked well in some areas but quickly eroded in desert areas. The Great Wall goes through a large variety of terrain, and there was a need for different styles of building. In the desert, there was a need for materials like wood and rocks to be put into the wall to make it erode slower. In the mountains harder materials like granite had to be used, so the wall would survive the harsh snowfall and wind. The Chinese wall buil ders were able to adjust their construction methods to fit each environment in which they were building. This changed the traditional approach to wall building. If a person were to walk the entire length of the wall, they would not only see a difference in the environment around the wall, but they would see the wall?s construction change to fit each environment. In order to build The Great Wall, the Chinese had to have an extremely organized government. The Great Wall was a huge project and needed to be overseen very carefully to avoid having large scale problems later. The enormous amount of money andShow MoreRelatedCultural Analysis Of China s History1341 Words   |  6 PagesCultural Analysis of China China’s history is the world’s oldest unbroken civilization dating back to at least four thousand years. Through these years, China came to develop several dynasties, with the first being the Xia Dynasty which was formed in 2000 B.C. Following the Xia Dynasty was the Qin Dynasty; main reason for this dynasty was to reform all the regions of China. The key contributing factor is in this successful event, was a Chinaman by the name of Qin Shi Huang. He was the soleRead MoreHistory : Genghis Khan, Julius Caesar, And Alexander The Great919 Words   |  4 Pageshroughout history, Genghis Khan, Julius Caesar, and Alexander the Great are successful conquerors in history. Genghis Khan a tyrant and a bloodthirsty villain during his period he conquered more territory than any other leader in history. Julius Caesar a great general that ever lived, he also knew how to elevate money for festivals and gifts. Lastly, Alexander the Great is a person who conquered many territorie s, had a large empire, formed the Hellenistic culture, and became very successful. E.HRead MoreTaking a Look at the League of Nations841 Words   |  3 Pagespurpose of maintaining peace and development among all countries of the world wish to join the organisation, open diplomatic relations. It was a fundamentally new experience in international diplomacy , which had previously served the interests of a few great powers that dominated the global arena. According to the plan Wilson League had the right to maintain peace on the State to impose economic sanctions on the aggressor , without backing these sanctions military force. States members of the League hadRead MoreCivilizations of Ancient China and East Asia1130 Words   |  5 PagesThe main major theme of module three is the development in China and East Asia. The chapters cover the social, philosophical, cultural, governmental and religious aspects. The chapters offer an insight of how China and Eastern Asian cultures had dev eloped. It also elaborates on the dynasties that had ruled during this era. China was isolated from West and South Asia because of the demographics of the land. The writing system was not influenced by other cultures. They had created a logographicRead MoreEssay The Art of Maya Lin1593 Words   |  7 Pagesvery successful at an early age. Her art career is one of many triumphs and breaking boundaries in the art world. Lin has a great love for nature, and many of her pieces help to express the significance of this, and she loves to enthrall the audience. Maya Lin was born on October 5th, 1959 in Athens, Ohio. Her parents immigrated from China to the United States, in 1949 before her birth, and their professionRead MoreA Metaphor for the Dimensional Concept of Home Essay962 Words   |  4 Pagesimproving, each piece being assembled as they move forward. Furthermore, newer migrants have looser ties to their villages [105] when Qianqian’s story is told within the confines of the super-factory Yue Yuen people seemingly lived and died within the walls, with it’s various amenities and services such as kindergarten [99], Yue Yuen was a good place to work but it took all [the girls] strength to break free. [107]. Those who worked in the super-factory either redefined their sense of home or grew accustomedRead MoreGlobal Effects Of The Cold War1311 Words   |  6 Pagesdid decolonization. Major cold war events included: the build up of huge armories of atomic weapons and ballistic missiles by the U.S and the Soviet Union, formation of NATO and the Warsaw Pact, the policy of Dà ©tente, the rise and fall of the Berlin Wall, and the collapsing of the Soviet Union. The Cold War and decolonization affected the global world by creating a polarized and combative environment, and dividing the world on the basis of democracy versus c ommunism. Both the Soviet Union and UnitedRead More The Great Wall of China Essay2903 Words   |  12 PagesThe Great Wall of China To the northwest and north of Beijing, a huge, serrated wall zigzags its way to the east and west along the undulating mountains. This is the Great Wall, which is said to be visible from the moon. This massive wall has not only been one of the Ancient Seven Wonders of the World, but it has also been inspiration for many artists, and writers. The building of the Great Wall is one of the biggest tragedies, but through this tragedy arose triumph with the wall, being soRead MoreThe Ambiguity Of Income Inequality1143 Words   |  5 Pagesreminiscent of the wealth distribution following the Stock Market Crash of 1929, where the top 1 percent of Americans owned 24 percent of the wealth. This imbalance of wealth created an unstable economy and would eventually catapult the country into the Great Depression [Pew Research]. More importantly, empirical data can be used as a benchmark to support the claims of extreme income inequality in the U.S. rather than instances throughout history. The Gini coefficient is a measuring tool in economics usedRead MoreSince The Cold War Era, The Spread Of Democracy And Its1410 Words   |  6 Pageschemical attacks exceeded 60 million dollars. States benefit greatly from trade with each other, and two democratic states will reasonably understand that despite disagreements it is preferable for the two of them to work together. Bourzeix provides a great example in his example of â€Å"The McDonalds peace.† He observes that, until 2008, two countries with McDonalds restaurants had never been at war with each other. Despite this, he argues that countries with international companies must be open to trade

Social and environmental accounting case study of AVIVA and CSR Free Essays

string(91) " clear that some part of the world is trying to do something on behalf of the environment\." Introduction Corporate Social Report (CSR) is one of the ways to check how well developed accounting is in the company. Oliver Dubigeon in its article discerns two kinds of companies: the one who begin to account for their social, corporate and environmental responsibility to improve the impression of their reputation and acceptability to civil society and the second who understands that it is a response at this very moment to the ‘right to knowledge and participation’ that civil society is demanding, if not to eliminate the risks to their daily life and to future generations, then at least to control and master them. First and second parts of this report will be analyzing an insurance company AVIVA, who like one of international community member, has its corporate responsibility. We will write a custom essay sample on Social and environmental accounting case study of AVIVA and CSR or any similar topic only for you Order Now So it is necessary to find out whether this company belongs to the first or second category of discerned companies. Moreover, it is important to look how accountability is pursued in AVIVA company and how it takes responsibility in solving global warming problem. The second part of the report also considers the impact of professional accountancy bodies in global warming, how they deal with global warming issue in reporting. The third part will evaluate the role of global Socially Responsible Investment on the development of accountability. This section will not be specifically concerned with AVIVA company, but it will be considering about the increase of accountability and social and environmental accounting and of course the behaviour for companies. Part 1 – accountability Accountability is a concept that relates to flows of information, where those controlling resources provide accounts to society of their use of those resources. So, corporate accountability can be defined as the systematic and public communication of information that is designed to justify an organization’s decisions and actions to various stakeholders.The other definition of accountability made Gray, Owen and Adamsshows that there are two duties: responsibility to take actions and responsibility to account for those actions. The best feature of accountability is that it can show the external verification of the company’s performance – how well they minimize the social impact of a company’s activity, provide good working conditions for employees and contractors, and create an acceptable arrangement for the distribution of benefits and services. It also can show that company does not carry out with its duties properly. Social Reporting(CSR) is one of the biggest challenges for company on CSR and lack of understanding how properly to do this can be the main problem in bad reporting. Sometimes the content of a report do not reflect actual performance, or it may be incomplete. The problem is that many organisations do not really understand the meaning and purpose of CSR. It is a mistake to think that it is simply engaging in philanthropic activities or making donations. It involves much more than this. Companies do the reporting because of very different reasons. Ones wants to reveal all the information about company’s acts to society, other want to create a â€Å"positive† look about the company, and the thirds just do not really know why they do this, but just tries to follow the â€Å"model† companies’ example. Annual report and the financial statements are as a mechanism for discharging accountability. It also includes financial and non-financial information to improve transparency and understandable information enabling users to assess a firm’s performance. AVIVA is an insurance company in which CRS involves a strong organisational commitment to social obligations and the internalization of these obligations in the culture of the organization as well as the mobilization of employees to execute these obligations in their day-to-day actions. But is it all like it soundsAVIVA looks like a big company which seeks to be the leading one in insurance industry, but there can be very contradictory reasons for doing this: the ones which company wants to tell in public and the others which it wants to keep inside the company. The reasons AVIVA company is so active and responsible in such reporting is because it feels responsible for being an example of correct behaviour for all other beings, this company cares about planet and people. These non – financial reasons shows about companies universal responsibility. There are and financial reasons, which are promoted in CSR, such as reducing risks and increasing profits, because of an improved reputation in various markets.This company reacts to its customers, colleagues and everyone where they operate and takes positive actions towards climate change that shows good level in listening and dialogue with the society around it. Although, AVIVA makes an impact to accountability, they improve their skills and experience every year and this can be easily seen in their reports. Company was one of the first companies who helped developing and started using the HRH Prince of Wales’ Accounting for Sustainability (A4S) connected reporting framework for their performance report.Using this framework AVIVA reported about greenhouse gas emissions, waste, resource usage, customer advocacy and investing in communities. AVIVA is a very good example for other organisations who wish to connect sustainability performance with business strategy. This company has a very valuable case study, which explains how following Connected Reporting Framework reaches good sustainability reporting practice. AVIVA also put their CR Report to a separate shareholder vote at the 2010 AGM and they are the first company in UK by doing this. All this proves about Aviva’s active and valuable contribution to CSR, because even being a right example for other companies it already helps for better and clearer understanding in CSR area which is still found difficult for organisations to understand and make valuable reporting. Part 2 – accounting for global warming Today’s actions will affect future generations, and nowhere is this more evident than in our approach to climate change and the environment. Global warmin is long lasting problem in the world. There are a lot of different opinions about this, but it is clear that some part of the world is trying to do something on behalf of the environment. You read "Social and environmental accounting case study of AVIVA and CSR" in category "Essay examples" The insurance industry has the most to lose from the increasingly extreme weather that scientists agree is the result of global warming. Aviva’s strategy is to control their own impacts and resources, including water, gas, waste and electricity. The main impact on the environment is Aviva’s total carbon dioxide emissions. There is a small number of companies, who are carbon neutral, but AVIVA was the first insurer to offset emissions on a global basis and become carbon – neutral, this company is a good example for all other companies, who used more to talk than to act. AVIVA is a signatory and responding company to the Carbon Disclosure Project (CDP), moreover, in 2009 it was ranked eighth in the Carbon Disclosure Leadership Index for the FTSE350, third in the financial services sector and 38th overall in the FSTE Global 500. The results of emission reducing is best seen now, when in 2008 company reduced 6,6% of CO2 emissions and further 5,2% in 2009. Companies aim is to reduce their carbon emissions by 30% till 2020, from their 2006 baseline, which is 120000 tones of CO2. Company also encourages others to do the same, to manage and reduce the CO2 output, because CO2 is the principal ‘greenhouse’ gas contributing to global warming. AVIVA has invested in cutting-edge tropical storm research, revamped its flood models to incorporate global warming, publicized the need for action and encouraged reduced vehicle usage with pay-as-you-drive insurance. During the period of 2005 – 2010 AVIVA company continuously improved and reported of their direct and indirect environmental impacts. In all these years AVIVA company is trying to develop products and services that provide a positive link between climate change and premium paid. In 2005 AVIVA established a climate change forum to coordinate related activities across their businesses. In the same year, company involved in including flood research, flood mitigation and prevention work, sponsored a pan-European flood project. 2008 was the year, when AVIVA concentrated on water: they helped people to prepare to deal with a flood and shared the information how to limit the damage. Company is encouraging others to make responsible choices and tries to promote good environmental practice among their colleagues, customers and suppliers. In fact, Norwich Union is playing a leading role helping to mitigate the effects of global warming. The other offer made, seeking to provide right dec isions for environment was in 2006, by offering reduced premium insurance for drivers of hybrid and flexi – fuel Ford cars. 2007 was the year of projects. During this time, AVIVA made a progress on three strategic areas to combat climate change: carbon reduction, carbon offsetting and enhanced employee education and engagement. Biogasproject, wind turbineproject, â€Å"Green cement†project, treadle plumps and other projects where AVIVA company participates, shows that this company is very active in environments protection, it belongs to various organizations, sponsors projects and also takes valuable actions inside the company, such as signing a ‘green’ service level agreement with Hewlett Packard (HP) in 2009, for the provision and running of two data centers which are ran by ‘eco friendly’ or renewable power sources. AVIVA is an independent auditor, which uses the guidance of rules made of International Federation of Accountants’ (IFAC). This organisation made a contribution to global warming by considering this problem from a strategic perspective: it explored the enterprise governance model which encourages organisations to view governance as having a performance as well as conformance perspective. The aim of this model was to consider why corporate governance often fails in companies and, more importantly, what must be done to ensure that things go right. It still seems like the professional accountancy bodies are not involved in global warming problems as they could be.This proposition is wrong, because a professional accountancy body keeps an eye to global economy. Issue of sustainability is not an exemption too. In the company accountants might also become involved in the development of environmental and social accounting, by doing this, accountants would be involved in the organization’s management of environmental performance at all points of the company.Environmental accounting, accurate global warming, shows the interaction between the world and the company. Part 3 – socially responsible investment UK Investment Forum, describes socially responsible investment (SRI) as ‘‘investments enabling investors to combine financial objectives with their social values’’.Miller A. SRI equates to Ethical investments and explains them as the contribution towards particular social and environmental aims. So, socially responsible investment seeks for two benefits: social good and financial return. The problem arises when this investment becomes more money making than improving social, ethical values, becoming eco – friendly company. Of course, it can not be said about all organisations that they look just for profit for themselves, in many companies it is more a positive issue – they help environment, takes care of it and also helps other companies as being a right example. That shows that positive and negative criteria’s can be made analyzing SRI market. In recent years, SRI has experienced an explosive growth around the world. The growing increase in global SRI determines the better and wider understanding about companies ethical values in environment. Without good environmental management company would not achieve the maximum of profitable green investing. It is understandable why companies want financial profits of all investments, but it is important to seek more for the positive aspects of the green investments. So, there are negative and positive aspects investing in SRI. Ethical investments have financial returns, but unfortunately very small ones. Anyway, the SRI is expected not to stop growing, because it does not matter that there will be less companies, who aims to get non-financial utility from investing in SRI, it is important that at least some investors would care less about financial performance. Crisis has led to the increase of financial accounting. One of the reasons for such close accounting implication can be that a company can show very positive ‘success’ indicators to the environment by doing this. Moreover, the information made by accountants is needed for profitable shareholders decisions in global socially responsible investments. Social accounting (social reporting) provides all stakeholders with information about the social and environmental activities and impacts of the organizationit is necessary because it is the way for stakeholders to decide for themselves if a company was really socially responsible or not.Firms ignoring social responsibility may destroy long run shareholder value due to reputation losses and/or potential litigation costs. Issue like global warming has gained attention by governments and investors around the world. This means that increase in SRI will not stop growing. Environmental reporting is one of two areas where environmental agenda has encouraged the greatest development in organizational practice.The good thing is if the company gets non-financial benefits from SRI, because in that case the investors would not care so much about the money, financial profit, which they can get from these investments. Otherwise the problems with personal or societal values can arise. The question needed to answer is whether the stakeholders care about the values mentioned aboveUnfortunately, social disclosure and social performance are the subjects shareholders care about just in how they affect the financial performance. The ethical positions of organizations, takes just a little part of the things shareholders cares about. The ethical norms which characterize a company are fundamental to any green investment analysis. They include the integrity of the vision and leadership of top management, and a company’s openness and accountability to its employees and to the outside world. Companies economic behaviour can be seen in the works it done. The increase in SRI is one of the factors which can determine and reveal whether the company has positive or negative behaviour in investing. Heinkel et al. (2001) suggests looking if company investors are green or neutral investors and whether they have a clean or a polluting technology. The other problem is that the company which is pursuing social and environmental goals can suffer in competitive market. So, both of the profits need to be balanced. SRI must be an investment where part of the returns is donated to good causes.Corporate governance have to reflect the positive screening of the company, it is preferred that company would be focused on social welfare in addition to value maximization. Conclusion AVIVA company is one of these companies who cares about their customers, employers and tries to be the right example for everyone in reporting, activities related with environment, behavior which can be called representative for other organizations in successful development. Being the leading organization in Corporate reporting this company seeks to concentrate to positive values and behavior. AVIVA company makes a lot of good works in global warming issue, it is active inside and outside the organization, tries to â€Å"infect† the other organizations and people by environmentally friendly behavior and the results is already seen. Of course, only positive and valuable works showed in Aviva’s Corporate reporting makes human doubts about good faith of this company, but otherwise by having a good name this company gain confidence of customers, shows a good example for other insurers and of course the same logics asks a question why such company would harm and disparage it s reputationSo, it can be said that this company is the one who understands that it is responsible to control and master the ‘right to knowledge and participation’ which civil society is demanding for. Bibliography Books: Dave Owen ‘Green Reporting: Accountancy and the challenge of the nineties’ Chapman Hall 1992 Gray, R., Owen, D. and Adams, C., Accounting and accountability: Changes and challenges in corporate social and environmental reporting, London: Prentice Hall Europe, 1996 John Houghton ‘Global Warming : the complete briefing ’ 2nd edition, Cambridge University P., 1994 Jose Allouche, Corporate Social Responsibility Volume 1 Concepts, Accountability and Reporting, Basingstoke: Palgrave Macmillan, 2006 Rob Gray, Dave Owen, Keith Maunders Corporate Social Reporting: Accounting and accountability 1987 Rob Gray, Jan Bebbington Accounting for the environment 2nd edition, Rob Gray with Jan Bebbington 2001 Journal articles: Anne Ellerup Nielsen, Christa Thomsen ‘Reporting CSR – what and how to say it?’ 2007 Aarhus School of Business, Denmark Volume: 12 Issue:1 pp. 25-40 Ainscough, T., Hill, R.P., Shank, T. Manullang, D. 2007, ‘Corporate Social Responsibility and Socially Responsible Investing: A Global Perspective’, Journal of Business Ethics, vol. 70, no. 2, pp. 165-174. Experts who put a premium on expecting the worst and working out what it costs NON-FINANCIAL RISK: Mike Scott looks at the mechanisms employed by the insurance industry to minimise the impact of risk on its balance sheet: SURVEYS EDITION 2007, , London (UK). Garry Booth, ‘Climate change: Talk needs to turn into action’, 2008 Reactions. Janet M Epps and Fiona L Solomon, ‘Adding Social Value Through Accountability in Mineral Development’ 2000 The AusIMM Annual Conference, Sydney, [online]. Available from: http://www.minerals.csiro.au/sd/CSIRO_Paper_Accountability.htm [accessed 20/03/11] Jean Raar ‘Reported social and environmental taxonomies: a longer-term glimpse’ 2007 Deakin University, Burwood, Australia Volume: 22 Issue: 8 pp. 840-860 McGuire, D. Garavan, T.N., ‘Human Resource Development and Society: Human Resource Development’s Role in Embedding Corporate Social Responsibility, Sustainability, and Ethics in Organizations’, 2010, vol. 12, no. 5, Advances in Developing Human Resources, pp. 487-507 Ter Horst, J., Zhang, C. Renneboog, L. 2008, ‘Socially responsible investments: Institutional aspects, performance, and investor behavior’, Journal of Banking Finance, vol. 32, no. 9, pp. 1723-1742. Reports and On-line sources: Aviva plc Annual Report and Accounts 2009, 2008, 2007, 2006 and 2005 [online]. Available from: http://www.aviva.com/corporate-responsibility/reports/?category=All [accessed 01/03/11] Accounting for Sustainability. [online]. Available from: http://www.accountingforsustainability.org/output/Page136.asp [accessed 01/03/11] Climate care. Treadle pumps in India. [online]. Available from: http://www.jpmorganclimatecare.com/projects/countries/treadle-india/ [accessed 14/03/11] Climate friendly Hebei Kangbao Wind Project Project Profile [online]. Available from: https://climatefriendly.com/projects [accessed 20/03/11] International Federation of Accountants [online] Available from: http://www.ifac.org/ [accessed 13/04/11] Insurance company AVIVA web page [online]. Available from: http://www.aviva.co.uk/ [accessed 20/02/11] Going green [online]. Available from: http://www.lowcarbonconcrete.ie/documents/ScanofarticleJan2009-smallOCR.pdf [accessed 20/03/11] Practical Action. Biogas: power from cow dung. [online]. Available from: http://practicalaction.org/biogas [accessed 14/03/11] Special English development report. ‘The Importance of a Simple Water Pump’[online]. Available from: http://www.youtube.com/watch?v=A36hUKNPy-Q [accessed 20/02/11] How to cite Social and environmental accounting case study of AVIVA and CSR, Free Case study samples