Risks in the Oil Industry Dissertation Example | Topics and Well Written Essays - 11000 words

Risks in the Oil Industry - Dissertation Example From this study it is clear that while currency may be the central thorough-put of social organization, it is forms of energy that drive the social apparatus. Energy in the form of petroleum, or oil, constitutes the predominant energy form of the modern world. Despite growing concerns about environmental sustainability, and the oftentimes-tumultuous conditions and nations that must be traversed to obtain oil, for the conceivable future this resource is Earth’s primary energy source. The central importance of oil to modern society has necessitated considerable public and private resources are devoted to its procurement. In addition to procurement infrastructure, financial markets have emerged for the sale and speculation on future prices. Oil is a complex resource that must be understood from multi-dimensional perspectives.This paper highlights that  oil is procured mainly from drilling methods, including offshore reserves. There are a variety of grades of oil, referred to as benchmarks, a fact that has necessitated differing terminology. To a large degree crude oil benchmarks emerged with the first futures contract on oil in 1983. Today there are three primary benchmarks: West Texas Intermediate (WTI), Brent Blend, and Dubai Crude. West Texas Intermediate is most prominently used in the United States. WTI is also recognized as the highest grade of oil and generally trades at a premium to the Brent Blend and Dubai Crude, although as will be later demonstrated this is a highly volatile market.

Taxation Issues Essay Example for Free

Taxation Issues Essay The individual income tax consists of taxes on compensation income (from employment), business income, and passive income (interests, dividends, royalties, and prizes). In 1998 compensation income tax rates were restructured into 6 bands with marginal rates ranging from 5% to 35%. Exemption levels are 20,000 pesos (about $400) for individual, and 32,000 pesos (about $640) for married couples. In 2000, the business income tax rate was lowered from 33% to 32%. The tax rate on passive income is 30%. For resident foreign corporations, after-tax profits remitted abroad are subject to a 15% tax, except for corporations registered with the Philippine Economic Zone Authority (PEZA), the Board of Investment (BOI), the Bases Conversion Development Authority, or operating in independent special economic zones (ecozones), all of which are eligible for special tax and customs incentives, exemptions and reductions designed to attract foreign, new, necessary and/or export-oriented foreign investmen t. The Omnibus Investment Code of 1987 lays out tax incentives administered by the BOI of the Department of Taxation and Development, and the annual Investment Priorities Plan (IPP) sets out the investment areas, national and regional, to which these incentives currently pertain. In 2002 the national list included export activities, industrial development and mining, agricultural/fishery production and processing, logistics, drugs and medicine, engineered products, environmental projects, IT services, Infrastructure, mass housing projects, R and D activities, social service, tourism, patriotic and documentary motion pictures and new projects with a minimum cost of $2 million. Special economic zones (SEZs) can be designated as export processing, free trade and/or information technology (IT) parks, each designation providing a schedule of tax holidays, exemptions from import duties on capital goods and raw material, and preferential income tax rates with more favorable treatment accorded pioneer industries over non pioneer or expanding companies. Taxes on transactions include a value-added tax (VAT) of 10%. For smaller businesses not registered with the VAT a percentage sales tax of 3% to 5% is applied, although higher for activities involving issues of public morality: cockpits are taxed 18%, caberets, 18% and jai-lai and racetracks, 30%. Excise taxes are imposed on selected commodities such as alcoholic beverages, tobacco products, jewelry and petroleum products. In addition, the government levies a variety of other taxes, including mining and petroleum taxes, residence taxes, a head tax on immigrants above a certain age and staying beyond a certain period, document stamp taxes, donor (gift) taxes, estate taxes, and capital gains taxes. A document stamp tax is charged on stock certificates, proofs of indebtedness, proofs of ownership, etc, and normally amount to .75% to 1% of the par or face value of the certificate. A progressive schedule of donor taxes begins with gifts above P 100,000 (about $18,500), and lays out seven bands (2%, 4%, 6%, 8%, 10%, 12%, and 15%) with the top marginal rate applying to gifts above P 10,000,000 (about $186,520). The progressive estate tax begins at P 200,000 (about $37,000) and lays out five bands (5%, 8%, 11%, 15% and 20%) up to P 10,000,000 (about $186,520). The capital gains tax is 6% on real property; 5% on gains of P 100,000 or less from the sale of stock not listed on the stock exchange, and 10% on gains over P 100,000. Some cities, such as Manila, levy their own wholesale and retail sales taxes. Government revenues in 2001 amounted to 14.8% of GDP, short of total expenditures and net lending for the year, which came to 19.1% of GDP, leaving a deficit of over 4% of GDP. The US State Department reports that the main factor underlying the deficit is inadequate revenue collections due to widespread tax evasion. Attempts by the Bureau of Internal Revenue to increase compliance have met with strong resistance. HMRC issues tax warning A warning has been sent to all consumers who are required to send in a tax return for 2009-10. In a message, HM Revenue Customs (HMRC) noted that the deadline for paper tax returns, which was October 31st, has now passed. Therefore, in order to avoid a penalty of  £100, all those yet to complete theirs must do so online. The organization pointed out that anyone who has not done this before will have to register for online filing by visiting its website. When they go through this process, they will be given a user ID and an activation code, which will be posted to them within seven working days. Once they have received this information, they will be able to file their returns. Meanwhile, in a word of advice to those who have used the system before , it added: Make sure that you have your user ID and password it can take seven working days to get replacements, so dont leave it to the last minute if you need them. The deadline for online self-assessments is Monday January 31st. Meanwhile, those who are unsure how to go about the process can get help and information on the HMRC website. Of course, there is also help for those who need to use an income tax calculator or another type of tax calculator. Such people can find these resources in various places on the web. In order to ensure they get their returns right, an income tax calculator or other form of tax calculator can be very helpful. Consumers are also advised to ensure that they save up enough money to pay the tax when the time comes, otherwise they may find themselves in financial difficulty. Students issued tax warning The vast majority of people who earn money are keen to ensure they do not pay too much income tax. For this reason, some use an income tax calculator or PAYE calculator to help them assess whether or not they have. Students may be among those who can benefit most from such activity, research conducted by one organization suggests. According to the Low Incomes Tax Reform Group (LITRG), around six million people are likely to now be receiving tax calculations having not paid the right tax under Pay As You Earn (PAYE), and students are particularly at risk of this. The reason for this, the organization claimed, is that such people can find that the system struggles to keep up with their working patterns. For example, undergraduates may be working in several jobs at once, frequently moving between roles, doing irregular work with agencies or be involved in a sandwich course during which they work for a year. Students are advised to keep on top of their income deductions, which may involve using an income tax calculator or PAYE calculator. Not only may mistakes mean they overpay, but they may also result in such people paying too little. In such cases, they could be hit with an unexpected bill at a later date. With this in mind, LITGR issued advice to students. For example, it stated: If you start a new job without a P45, but your former employer later gives you one you can still give it to your new employer for them to adjust your tax code. But otherwise, you might need to keep an eye on your pay slips and contact HMRC to chase up processing of your P46 to make sure you get put back on a cumulative code if it doesnt appear to be done automatically. Earlier this year, HM Revenue Customs revealed that a number of people had either under paid or overpaid tax and it sent out correspondence to inform these individuals of the errors. An insight into Joint Ventures and Tax issues If you have had the chance to interact with a London accountant online and have discussed the kind of potential that different enterprises have when they are in the start-up stage, he/she would inevitably point to a joint venture as one that allows for the best capitalization on research development tax credits as well as the best way to reap in profits while running the least amount of risk. Partnership accounting too, according to most chartered tax accountants, is easier to monitor and account for, rather than solo enterprises or massive corporate public entity firms. However, this particular category of entrepreneurship is on the decline – which is more courtesy of lack of knowledge and joint venture tax issues, than failure of the whole model in the business arena. So what exactly is a joint venture as far as tax issues and accounting for partnerships is concerned? Well, for starters, it is not very different from a solo investment enterprise. The only fact here is that the firm or venture has two or more people as investors, each of whom have a share in the revenue as well as profits and losses that the venture accrues during its runtime. The usual joint venture tax issues that most investors encounter is with the Tax ID numbers from IRS as well as legal agreements. While the legal agreement can double up as the word on which the investors decided to distribute and share their revenues from the venture, it is also required during partnership accounting measures as well as for varied detailed statistics and formalities for clinical accounting for partnerships and firms. The taxes from employee salaries are called withholding taxes, and the taxes levied on Medicare and security is also to be deducted from the firms employees. Often, a conflict of interest arrives, when a person is both an employee as well as a fellow investor in the joint venture – tax issues need to be sorted out for these situations too. This is exactly why joint ventures tax issues allied with the same is considered more complex for partnership accounting rather than for solo enterprises. Moreover, accounting for partnerships often need professional and veteran chartered tax accountants for the job – exactly where professional London accountants come into the picture. While ad-hoc accounting for partnerships almost always is recipe for disaster, professional accounting can maximize both your profits as well as your research and development tax credits. So if you are an investor and your fellow entrepreneurs are not willing to hire a professional London accountant for the sake of savings and cost-cutting measures. For the kind of money you will save with the help of a professional chartered tax accountant on accounting for partnerships, you will have enough capital to start another joint venture sans tax issues as well!

Uk Lifestyle Magazines And The Representation Of Masculinity Media Essay

Uk Lifestyle Magazines And The Representation Of Masculinity Media Essay This thesis seeks to investigate the understanding of masculinity as a construction of identity. This study explores developing identities, and how this may relate to wider constructions of masculinity in the media, with particular reference to lifestyle magazines aimed at men. Methodologies This Study focuses on For Him Magazine known now as FHM, one of the leading mens magazines that is published in 27 countries. The methodology that will be used to carry out this study will be a content analysis. Through a content analysis, 6 issues of FHM in from the years 2005 through to 2010 will be examined, in order to examine if there has been any shifts in the portrayal of men or what is meant by the term masculinity. Bibliography from year two Benwell Bethan, (2003) Masculinity and mens lifestyle magazines: chapter 6; Published by Wiley-Blackwell) Bignell, Jonathan (1997), Media Semiotics, an introduction. Manchester: Manchester University Press Edwards Tim, (2006) Cultures of Masculinity; men masculinity and feminism, chapter 1 (Routledge) Jackson Peter, Stevenson Nick, Brooks Kate (2001) making sense of mens magazines; chapter four (Wiley-Blackwell). Galician Mary-Lou, L. Merskin Debra (2007) Critical thinking about sex, love and romance in mass media: media; chapter three (Routledge) Gaunlett David, (2002) Media, gender, and identity: an introduction, Mens magazines and modern male identities; chapter eight (Routledge) Gunter Barrie (2002) Media sex: what are the issues? chapter 6 (Published by Lawrence Erlbaum Associates) Itzin Catherine, Newman Janet (1995) Gender, culture and organizational change: putting theory into practice chapter fourteen (Routledge) Litosseliti Lia, Sunderland Jane (2002) Gender, Identity and discourse analysis. (John Benjamins Publishing Company) The Construction of the Male Identity in the UK Mens Lifestyle Magazine FHM (DRAFT) INTRODUCTION: THESIS OUTLINE This thesis seeks to explore how masculinity is represented and constructed within the pages of FHM (UK) magazine of the modern male identity. Through a content analysis of the branding of masculinity in the UKs leading mans magazine, the study explores the trends and the portrayal of men but also the types of products advertised in mens magazines. It will examine the rationale of FHM in constructing the portrayals of men and masculinity and the role that FHM plays in shaping attitudes about masculinity. The central research question is: Exactly what ideas does FHM generate or convey about masculinity? More specifically, in the magazines construction of masculinity, what is emphasised and what is ignored? Considering gender and sexuality to explore and address the stereotypical representations and attitudes that are likely to be reinforced to its readers. The first chapter of this thesis demonstrates a detailed depiction of the UKs FHM position and role in the mens lifestyle magazine market, from its inception from For Him Magazine through its incredible development to its contemporary brand expansions. It also discusses FHMs influence on the mens magazine market as well as on broader industry concerns related to the young male market, particularly advertising. Essentially, this chapter offers a rationale for why FHM is an important site for investigation. Chapter 1 The mens magazine market is a moderately new phenomenon. Mens magazines today have become sites of significant inquiry that offer alternative views on the representation of the modern man. Men have purchased and read magazines in the past, though previously, the term mens magazine referred to publications structured around masculine themes to designed to interest men, such as cars, fishing, DIY and pornography. However, as sociologist Tim Edwards (1997) notes, It is, to put it simply, that they werent called mens magazines and this is what constitutes the key difference: the self-conscious targeting of men as consumers of magazines designed to interest men if not necessarily to be about men (p.72, emphasis in the original). Since contemporary mens magazines are embedded in the rise of a new lifestyle genre, they are considered mens lifestyle titles as opposed to simply mens interest magazines (Edwards, 2006).1 The growth of the mens magazine market in the UK, which saw an invasion of lifestyle titles in the 1980s, commencing with the launch of Arena in 1986. The Focus The aim of this study is to investigate and analyse the different representations of masculinity in the modern day 21st century. The endeavour of this is to answer the research question, which is; has the definition of masculinity and or the portrayal of men changed over time, in particular in print advertisements in mens lifestyle magazine FHM (For Him Magazine). Although this may sound like a popular research case study, very little academic research has been performed in the field of mens magazines and even less on the construction and representation of masculinity. This study therefore aims to firstly, classify the term masculinity, to conclude a definition, of what is means to be a men?, which is often used to ascribed to males in todays society. This study will also explore sex roles and common stereotypes that men are regularly being labelled with. This study will further examine if the characteristic that what once associated with traditional masculinity is dying out, or if t here is more than one masculine identity. Thirdly, this study will examine the presentation of male images and products in advertising exploring the emerging trends of mens images where the predominately female female-orientated markets of body enhancements, cosmetics, and personal grooming products are being aimed at male consumers. Through a context analysis, this study addresses male images in advertisements in For Him Magazine (FHM) from 2005 to 2010. Examining the changing trends in the portrayal of men and the types of products advertised in mens magazines. Furthermore, this study will argue, that masculinity makes more sense in relation to individual performances of identity than it does in terms of any measurement of gender or sexuality, a notion which is often disregarded in both popular and academic discourses about gender identity. Chapter 1: Introduction Over the last few decades the role of men in British society has changed considerably. Traditional notions of masculine images, such as males being the sole breadwinner or provider has come under attack, undermining traditional images of the masculine identity. Males have also faced a changing Image in advertising. Traditionally, females were the ones that have been associated with sex in advertising, but today males are also being used to connote or imply sexual situations in advertisements. Modern day advertisements feature provocative images of men and women in reveal outfits and postures selling a variety of products, most of which have no association with sex. There has too been an increase in product advertisements in mens magazine, most popular out of these is beauty and accessions. Suggesting that men today, have developed a conscious self-awareness of the way they look. Men in are taking great pride in their appearance, replacing beer or health supplements and abs tonners. M en now have a keen eye for fashion, and indulge in grooming/beauty products- this identity has today been coined as metrosexual. Adapting the characteristics of men, this new man has blurred the distinction of masculinity. Traditional masculinity referred to heterosexual men, interesting in extreme sports, cars and DIY. This request the question is the term masculinity (means to be macho) changing? Or is there more then one masculine identity? Metrosexuality was first developed by Mark Simpson in his book Male Impersonators. According to Simpson (2003), metrosexuality is a new, narcissistic, self-conscious kind of masculinity produced by film, advertising, and glossy magazines to replace traditional repressed, unmoisturised, unreflexive, unmediated masculinity.  [1]  However, this term has become widely used in the United States media and in the advertising industry in the late 1990s, referring to straight men who posses feminine traits and care about fashion, grooming, cleaning and using beauty products (Mereditch and Wells; 2003).  [2]  However, very little academic research exists on the meaning of metrosexuality for masculinity. This study examines modern masculinity and metrosexuality of men in the 21st century mens lifestyle magazines, within the UK, drawing particular attention FHM. However, there are limited studies on masculinity and mens images (Windholz, 1999/2000; gates 2001; Tincknell and Chambers, 2002)  [3]  . Although media across the globe are widely discussing the newly emerged phenomenon- metrosexuality- there is almost no academic research on this phenomenon. Since metrosexuality and masculinity are so closely related to each other, this study aims to explore both issues within mens lifestyle magazines. Chapter 2: Definitions of Masculinity Whilst, we have identified the main attributes that can be grouped under the term traditional masculinity, we still do not have an recognized definition of what masculinity itself might be. Craig contests that masculinity is what a culture expects of its men (1992:3). This description suggests that masculinity exists only in a cultural context, as something that stems from traditions, codes and in particular expectations commonly held by society. Similarly, Mosses definition of masculinity as the way men assert what they believe to be their manhood (1996:3)  [4]  insinuates that masculinity is widely understood as a way of behaving in accordance with ones sex-defined characteristics, either as a manifestation of ones sexual identity, or by the way of a responsibility towards the general order provided by understanding of gender. Gilmore (1990; 1)  [5]  defines manhood as the approved way of being an adult as the approved way of being an adult male in any given society. Within the cultures, where value is attracted to a notion of manhood, Gilmore further claims that there is three particular criterias that are repeatedly associated with the masculine role, firstly, to impregnate women and secondly, to protect dependents from danger (1990; 223). Berger, Wallis and Watson (1995) states that masculinity, the asymmetrical pendant to more critically investigated femininity, is a vexed term, variously inflected, multiply defined, not limited to straightforward descriptions of maleness.  [6]  Masculinity takes a variety of forms for men and it differs according to sexuality, race, class and age. It is noticed the society and media hold very distinct stereotypes towards different ethnic and race groups. For Caucasians, the most common dominate ideology of masculinity represents ideals of strength, toughness, coolness, attractiveness, heterosexuality and whiteness (OShaughnessy 2003).  [7]  However, these ideals are very difficult for men to attain in reality. With the increased attention given to mens bodies and the resurgence of their imagery with the media, men nowadays pay more attention to the media and work to improve their physical appearance (Wienke, 1998; Shilling, 1993).  [8]  These effects are further pushed f orward with the new ideal metrosexual, which simply suggests that men who possess feminine traits are ideal. As men are now facing so many identities, so what makes a man? A closer investigation is presented next. Chapter 3: Gender and Masculinity In general, the characteristics associated with men are grouped under the term traditional masculinity by many writers.  [9]  Three of its main character traits are strength, command and ambition- all useful in getting ahead, and more often than not viewed in a positive light. Even the less positive attributes associated with traditional masculinity such as competitiveness, aggression and stubbornness maintain an air of respectability in that they remain symptomatic of power and control rather than weakness. Theorists in the field of gender studies have sought to understand how these masculine traits came to be associated with the male role first and foremost, and why they continue to permeate society and popular discourse as common sense notions of gender roles. Consequently, gender as a concept is open to much greater debate than sex, and it is clear that masculinity, as one aspect of gender identity, can take on an entire range of potential meanings. Mort observes that we are not dealing with masculinity, but with a series of masculinities (1988; 195; his emphasis).  [10]  As well as recognizing that class, race and sexual orientation, and several other factors all enter the equation at the level of identity, the term masculinities refers to the fact that no two peoples performance of so-called masculine characteristics will ever be exactly the same. As Horrocks states, there is clearly not a homogenous monolithic identity possessed by all men in all contexts (1994:3).  [11]   Byne suggests that, as human beings, we are motivated to create an identity for ourselves that allows us to make sense of our position in the apparent world. In order to be understandable, this must accord with the already existing conventions, as we perceive them; no matter how we seek to position ourselves in relation to these, we still accept that they exist. Conversely, men must strive to meet an extremely demanding stereotype of the male role as provider, achiever and conqueror- a task that is, in its self unattainable, and which causes men much self-doubt and anguish. This, Kaufman conclude, also inspires fear for it means not being a man, which means, in a society confusing gender and sex, not being a maleà ¢Ã¢â€š ¬Ã‚ ¦losing power and ungluing basic building blocks of our personalities (p.149)  [12]  Together, these two behaviours are more destructive than either on its own, combining to both cause the problem and make it impossible to escape from. Chapter 4: Masculinity in the United Kingdom British Men According to Benynon (2002), there are three ideal versions of contemporary masculinities in the United Kingdom. The old man is relatively uninterested in fashion, is married and holding down a regular job, and remains somewhat sexist and homophobic in outlook. The new man is narcissistic, progressive and ambivalent in his sexuality, yuppie- influenced and generally anti-sexist. When he first emerged he was viewed variously as the same as the same old wolf, but in designer clothing, a revolutionary in his relations with women and his willingness to display the emotional side of his nature, and a marketing opportunity, for new visual codes. The new lad is defensive about fashion, ambivalent in his attitude towards women (he has pornographic notions of them rather than relationship with them) and he believes life should be one huge alcoholic and drug induced festival. (Beynon, 2002, p.118)  [13]   Among the above three ideals, the new man seems to be the most popular ideal in the United Kingdom. These ideals can be illustrated by the most influential British celebrity football player, David Beckham. David Beckham defines a new trend of men in the United Kingdom. In a recent study reported in The Observer (Campbell 2003), One David Beckham: Celebrity, and the Soccerati, co-authored by Andrew Parker of Warwick University and Ellis Cashmore of Staffordshire University, highlights how Beckham successfully combines a mixture of traditional and modern values to create an inspirational healthy role model. The study praises Beckhams different public personae including the national ambassador, aggressive competitor, loving husband, doting father, fashion model and gay icon. This study further concludes that Beckhams massive popularity could influence young males, encourage greater tolerance and acceptance of a new concept of masculinity. As suggested by the author of the study, Beckham has helped create a complex new concept of masculinity by defying expectations in areas such as what clothes men should wear or how men should style their hair. Indeed, Beckham fits all of the contemporary masculinity ideals he is a combination of new man (nurturer and compassionate partner), new lad (football legend, fashionable father, conspicuous consumer) and old man'(loyal dedicated, bread- winning) (Cambell, 2003).  [14]   Chapter 5: Gender Representation in Advertising Research has revealed that advertising does not exist in a vacuum but instead is very much interrelated with the existing social relationships within society (Duffy, 1994).  [15]   Goldman (1992)  [16]  suggested that we tend to take for granted the deep social assumptions embedded within advertisements as we are so used to the quantity of advertisements around us and the routine ways in which we read them. More importantly, we do not see or recognise advertising as a sphere of ideology. In a consumer society, advertising acts as a magnet, luring individuals into embracing a consumption culture that is part of an economic and social institution that helps to perpetuate what Goldman called the supremacy of commodity relations. Interactions between individuals are now greatly being defined by the material possession of commodities. The consumer society is primarily about contentment and pleasure, but there are broad complications beyond the realm of Contentment and pleasure. One of the most important implications is the area of gender identity. Sex-role stereotype, like any other stereotype, allows us to make sense of the world that we live in. Gender, of course, is one of the most important forms of systematised behaviour in all societies, and every culture has accepted routine forms for communicating gender identity (Leiss, Kline Jhally, 1990, p. 215)  [17]  . Our everyday environment is articulated mostly by what we see in the media and the task of advertising is crucial. The target audiences self-identification with the gender images is a basic requirement for an advertisements effectiveness, and the meanings encoded in the images are persuasive cultural symbols for societal behaviour. The earliest research into the portrayal of men in sex roles in advertisements was carried out in the 1970s by many re searchers and drew many conclusions: men were portrayed as more self-governing than women. They were portrayed in different occupations in comparison to women who were usually shown as housewives, cleaning, cooking and caring for children. Specific products such as Alcohol and cigarettes were most frequently portrayed by men, while women were mostly depicted in advertisements for household products (Dominick Rauch, 1972; Schneider Schneider, 1979; McArthur Resko, 1975; Courtney Whipple, 1974). According to Fejes (1992), the results from these researchers carried out in the early 1970s, did not fluctuate much from those conducted in the late 70s and early 80s.  [18]   In the last few decades, the role of men in the UK has changed considerably there has been an increasing visibility of the male body in the media and popular culture. Men are getting increased exposure not just of their bodies, but of their lifestyles, consumption preferences and emotional needs. Men are gradually gaining on women in the display of their bodies on billboards, fashion photography and magazines. Moreover, it is not just the number of images of men that has increased; it is the emergence of a new representation in popular culture where male bodies are depicted in an idealized and erotized manner (Moore 1988; Simpson, 1994).  [19]  Furthermore, in the consumer markets around the world-the predominantly female-oriented market like cosmetics, personal grooming and even body enhancements are attracting seeing more male consumers. Through a content analysis of advertisements over six years in a magazine for men, this paper studies the trends in the representation of imag es, products and sexual portrayal of men. Chapter 6: Men in Advertising Fejes (1992) noted that Skelly Lundstrom (1981)  [20]  conducted a study on print advertisements analysing a total of 660 magazine ads from 1959, 1969 and 1979 to establish whether there was any change in the portrayal of men in print advertisements over the two decades. They found that there was a small and gradual movement towards more non-sexist portrayal of men. Fejes (1992) also noted that Lysonskis study (1985)  [21]  showed similar results. Kervin (1990) too carried out a research study on the ads, focussing particularly on Esquire magazine. He examined whether the representation of men and the definition of masculinity had changed or remained over time. The study closely examined at ads from Esquire magazine for 50 years from the 1930s to the 1980s, and discovered that specific stereotypical representations of masculinity still remained after 50 years. What is fascinating, though, is her suggestion that these stereotypes exist because they complete certain needs and concerns of the men in society relating to their sense of powerlessness as individuals. She suggested that these stereotypes may be there to offer some form of compensation, in the form of admiration from others and possession of products for the men to define themselves adequately in society. She also discovered other new constructions of masculinity emerging over the years. The form of the male body is beginning to be portrayed as an erotic spectacle, suggesting that advertisers are adjusting to the changing attitude of consumers and exploiting it. Marian Salzman, Director of Strategic Content, JWT Worldwide, in her new book, The Future of Men (2003), interestingly, notices an important gap of the young male demographic that marketers and advertisers often fail to notice. Salzman, who conversed about the rise of the metrosexuals in 2003, deems the days of the metrosexual are numbered as men want their manliness back, and they are tired of taking their behavioural and fashion cues from their female companions and from mens magazines.  [22]  But this may not be true, as Kelton Research discovered in his research which was performed on 600 men, found that men can now be classified into men who value their personal style and appearance without sacrificing their masculinity, and ubersexual men who care about their appearance from head to toe. Moreover, men may try to act laid-back when it comes to personal maintenance, but the reality is, nearly two out of three surveyed not only own a variety of grooming products, but use them again and again. More importantly, about 98% of these products- men have no qualms about strolling into a store to buy a grooming related product (Wellikoff, 2006)  [23]  . Chapter 7: The Macho The Metrosexual Lee (2003) noted that men of all sexualities are taking a wider interest in their appearance. Hairdresser is where they go for a haircut instead of the barber shop and they are turning to other form of cleanser as soap is too harsh on their skin. More men are going to the gym instead of engaging in outdoor activities such as sports and some of them are even indecisive when it comes to choosing something to wear. These men are called the metrosexual and David Beckham who has been credited as the man who is changing male behaviour is classified as the ultimate metrosexual. A few years ago, concern over weight and diet regimes was strictly womens issue and having a pot belly was accepted for a man. But now, it is completely acceptable for men to watch their weight too and follow diet plans. This new breed of man blurs gender lines. In the Future Man'(Salzman, 2003) concludes that British men are becoming metrosexuals who have embraced customs and attitudes once deemed by women. Salzman further connotes that men today are confident in their masculinity and in their sense of self. In addition, they look and feel good and are knowledgeable about fashion and accessories regardless of what people might consider these things unmanly.  [24]  This new breed of man does oppose the traditional male role. ABC news reported that Leo Burnett, a Chicago advertising firm, conducted a global study of masculinity in 2005 and half of the men in their sample say that their role in society is unclear than in previous decades. More than seventy percent of them said that advertising is out of touch with mens reality.  [25]  Reports seem to indicate there is a new form of manliness emerging that is both macho and sexual at the same time. Stephen Perrine, editor in chief of Best Life magazine in the United States, mentioned on ABC news, The new manliness is about being competent and of value. Its less of men looking into their own navels. He also listed actors like Huge Jackman and Brad Pitt as the role models for this new manliness (ABC news, 2006).  [26]   Research Questions Advertising is an incorporated part of any economy in the world. And where there is rapid growth and changes in the economic profile of a society, there is a parallel increase in consumption patterns. This study aims to examine the portrayal of men in advertising as the emerging trends indicate that the predominantly female-oriented markets like cosmetics, body enhancements and personal grooming, are being directed at more male consumers. By studying the changes taking place in the portrayal of gender roles in advertising, it would allow us to get an insight into the changes that are taking place in society at given times and trends over periods of time. RQ1: What are the changes in the images (as per the categories) of men in FHM Magazine from 1998 to 2005? RQ2: What is the classified level of dressing (as per the categories) of the male models in FHM magazines used for the various categories of pictures? RQ3: What are the differences in the race of male models in FHM magazines in the categories of photographs/illustrations? RQ4: What are the differences in the types of products advertised in FHM magazines from 2000 to 2010? RQ5: What is the classified level of dressing (as per the categories) of the male models for the various categories of products? RQ6: Has the portrayal of men in Print advertisements changed in any way over the last six years? Methodology For the purpose of this study a content analysis was chosen and deemed appropriate as it will provide an overview on the coverage and frequency of use of male models in the advertisements selected. This quantitative research method is also useful for evaluating empirically the changing trends in society, while allowing us to summarize results and report findings in accurate, quantitative manner. The unit of analysis enables replication of the study over periods of time, thus providing an opportunity for comparison and review. Sampling Selection and Sample Size Six years (72 issues) of FHM magazine, from the United Kingdom were selected for this study. These magazines were published over a six year period from 2005 through to 2010. Through a systematic random sampling method of these 72 issues, one was selected from each year making it a total of 6 issues in the sample size. The unit of analysis is all full and half page advertisements or posters that have male or female models. Those advertisements without any models were excluded from the categorization. Categorization System The advertisements and posters from each year were systematically coded by placing them in pre-defined categories. Category of dressing Description Demure dress Everyday, casual clothing, including walking shorts and sports outfits. Suggestive dress Excluding evening gowns, which expose cleavage. Mini skirts, short shorts, muscle shirts, hiked skirts that expose thighs Partially clad Models in bathing suits, wearing undergarments and three-quarter length or shorter lingerie. close- up shots of models bare shoulders. Models in nothing except a towel. Nudity Unclothed Models, including; translucent lingerie/ undergarments and silhouettes. Extent of Contact Description No contact Positioned side by side. Not touching. Tame contact

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Heineken’s follows a differentiation business strategy and multi-domestic strategy. Heineken gains a competitive advantage by distinguishing their products by creating Premium Light beer line, portable draught beer system (DraughtKeg), and redesigning their bottles. Heineken Premium Light attracted customers without taking sales away from their other beer selection. The decision regarding the launch of their new product was to raise brand awareness in the U.S. market and react to changes in the growing global market. Major source of Heineken’s revenue comes from their subsidiaries. The mergers and acquisitions of the local beer brands in niche markets such as the recent five brewers in Nigeria have provided a gain in the local market share. Using a multi-domestic strategy, a major source of revenue results from their subsidiaries and they have had an increase in sales since 2006. The raw materials needed to produce the beer are mainly supplied by farmers. Therefore, the bargaining power of these suppliers is high and can affect Heineken’s costs. The consumers in the beer industry ha...

Physicians Clash over Medical Ethics in Death Penalty Cases Essay

The news clipping is mainly about the dilemma doctors face. They are trained to save people. They did not choose their profession to punish law-violating citizens. Specifically, this topic has been given hype by Dr. Marc Stern who quit on his job of being the head doctor in the state of Washington’s prison whose responsibilities included maintaining the lethal injection table in order for the next death sentence. In the past several years, according to the article, medical ethics and death penalty has clashed. There are a number of instances in the past where doctors bailed out of the execution causing delay in the death penalty; case in point: Michael Morales. The article also stated that the problem does not stop here. This ethical dilemma against professional participation needs careful and further study. Capital punishment and justice would be difficult to serve if all doctors are concerned about ethics. Experts went as far as predicting capital punishment could end because of this ethical issues. Ethical dilemma The whole article is about ethical dilemma. Doctors do not want to continue participating in capital punishment (overseeing death penalties) as this poses ethical issues for them. Most of them belive the punishment is cruel and unusual. Also, doctors are trained to save lives and not to end it. Personal thoughts on the matter I understand that being an object to end another person’s life when one is trained to help save it could have severe impact on one’s conscience. The human world has become civilized enough over the course of history to preserve one another. It is even more emphasized in a doctor’s profession where preservation of mankind has been his chosen field and career. However, if all doctors feel this way, I can see the nation revolting. Without a trained professional in the death sentence chamber, there is no way an execution will happen. I can foresee various forms of protests because somehow, justice must be served according to the laws of the state. The person in death sentence was found guilty of an offense that demerits him his life. The family and friends of his victim/s have turned into the law for support to the injustice done to them. The law cannot fail these people because doctors cannot do their state-given responsibilities. There must be some doctors out there that are willing to do the job. I am not saying that the state must find conscienceless professional so that the death penalty can still be observed. There must be some doctors in the field that understand their moral obligations and their obligations to the state. Like it or not, the prosecution must be finished. They cannot let the convicted criminal die in the hands of non-professionals nor can they let the families and friends of the victims live in injustice.

Acting Under Pressure Essay

Some of the professionals or even not yet professionals may face many psychological pressures often without people or resources to turn to for support, or the knowledge and skills to effectively manage these pressures. A great mind being an optimistic can help you a lot in terms of handling these pressures for you to be able to work properly. In contrast with this, a pessimistic mind will lead you no way. Leaders who want to establish a practice of positive workplace within their organizations should develop written ethics standards, provide ethics training, and ensure resources are available for employees in need of some proper advice. According to the internet, Management accounting or managerial accounting is concerned with the provisions and use of accounting information to managers within organizations, to provide them with the basis to make informed business decisions that will allow them to be better equipped in their management and control functions. Those taking this specific subject may face different challenges along the way. In the given data of Institute of Management Accountants, enumerated countries have its own challenges yet it is included with solutions in order to minimize those given challenges. Below are the countries given together with its challenges in the workplace plus the way on how do they resolve those cases. UNITED KINGDOM. One of the challenges faced by the management accountants is limited funding of public money and potentially high penalties if a project failed to be delivered on time. In order to resolve this problem, management accountants should need to ponder how this was being allocated because it can be a threat to year end reporting and matching progress to the budget. To avoid penalties and to adopt with tight timelines, safety and quality issues and working hours should need to be kept in check. Moreover, another challenge faced by management accountants is intense pressure to win a contract. In line with this, management accountants need to confirm that no conflict of interest from the outset and that governance and checks for the awarding of contracts were in place. Also, there must be a regular review of relationships with contractors as well as offers and acceptance of hospitality. Management accountants should use not only her organization’s governance and ethical guidelines and policies but also be guided by the CIMA code of ethics and seek support from her reporting line and senior management. In line with this, management accountants should create relationships with his/her team as well as line managers to enable his/her to influence associates, and to become familiar with the key contacts in the audit or ethics committee to escalate issues by means of asking perceptive and examining questions, encouraging discussions and resolving issues. SRI LANKA. Another challenges faced by management accountants were issues related to the quality of supplies and raw materials in its strict deadlines and fixed budgets because there may be inadequate transparency in the supplier screening process and incentives used to keep things to time. As a management accountant, regular quality checks will help him/her to draw up a policy framework with expected issues with the team, like considering time plans for projects. Also, confidential whistleblowing line of that management will act on. SOUTH AFRICA. Most companies in South Africa are challenged by the pressure brought about by the competitive setting of the business world. Since companies were focused on being the one top, the workforce especially management accountants were pressured to meet the company’s objectives, mainly in meeting the deadlines. Without a proper application of managerial skills and having a harmonious relationship within the management it may be hard for the management accountants to provide accurate and well-articulated information to the managers. Building and strengthening the commitment of every employee is one good solution and it is done by having regular meetings, raising best practice, and sharing knowledge. Build relationship not only with legal departments but also with technical departments in order to extract every details or information needed to provide the best information and precise data for the managers to have an enhanced management of the company. PAKISTAN. In Pakistan, working on demanding deadlines and strict budgets are the main problems/challenges faced by many management accountants. Inducement is commonly observed in order to meet deadlines leading to falsifying records and providing unreliable valuations. For that reason, risk assessment should always be done and a â€Å"highlight to ETHICAL CONDUCT should be observed†. Management accountants should ensure that all requirements are met and have a healthy communication not only with the management but also with external stakeholders to engage them properly. MALAYSIA. In Malaysia, the problems or challenges faced by management accountants were related in the threats of breaching the confidentiality of information and interest of a company. Other problems that management accountants were facing include labor rights, safety and quality issue. Management accountants should keep the customer’s expectation to their product or service to meet up their company’s objectives and goals. To solve these problems management accountants should think about the risk if they were threatened to breach the confidentiality of information of a company. They should also investigate if there were hidden expenses, asset under/over valuation and improper profit recognition. Management accountants have a vital role to play of having a good company especially if they understand professional ethics. They should also give incentives to their employees so they can work harder and it is the key to maintain or improve customer relationship. Management accountant sh ould also go under training and seminars about ethical values of organization.