The Vietnam Counter-Culture Essay -- youth counter-culture of the 70’s

For some it was all about knowledge and enlightenment. For others it was the drive to show that they were not puppets under the marionette master. But for the masses, it was just what the other kids were doing. Yet, when it really all came down to it, regardless of what they were representing, the youth counter-culture of the 1970’s was quite powerful. Who would have thought that the youth who in all previous wars had heeded their parents call now rejected and abandoned their ideals and almost formed their own sect in the political spectrum? In order to give a just analysis, to give an examination of the Vietnam Counter-Culture, one would have to look to the preliminary causes, the debates and diplomacy of the youth themselves, and the reflection where this has influenced today’s youth. Due to the volatile conditions of the Vietnam War, the protestors believed that they should not be involved in a war that they cared so little about. Public opinion heavily swayed during the war as only one senator dissented from the overwhelming opinion to fight the war (Amter 45). However, as President Johnson escalated the war and the Draft increased by 25% in 1968, those youths being conscripted were infuriated (Dougan 118). Not only this, the North Vietnamese began a ruthless offensive on American soldiers by merciless attacking our bases. This resulted in US victories, but also US casualties (Dougan 116). Also, the marines stationed at the bases began to use offensive attacks to deter Viet Cong assault against the wishes of General Taylor (Karnov 443). With these new less defensive strategy, Nixon announced plans to start operations in Cambodia, and to increase the bombings overall in Southeast Asia (Dougan 180). Some missions even began t... ... also foreign policy. We are now less violent towards other cultures and governments that simply just don’t make sense. The Counterculture may not have directly caused any diplomacy, but this belief has been implemented in basically all that America does anymore, like with the UN, relief efforts, and increased welfare for our own people. In order to give a just analysis, to give an examination of the Vietnam Counter-Culture, one would have to look to the preliminary causes, the debates and diplomacy of the youth themselves, and the reflection where this has influenced today’s youth. I am proud to say that as an American I am proud of the simple origins of the peace and love philosophy. Coupled with the causes of freedom, comes a cause for peace and love. Simply put, why can’t we be friends? Why can’t we love our neighbors in the world? Why not peace and love?

Internal Controls

Risks surrounding the identified accounts The Audit of TON Ltd has highlighted number of risks. The risks highlighted In the audit are discussed throughout the report. Below is a table of the risks and tests to carry out, based on the five accounts highlighted as being of risk. The common assertion that is common to the five accounts is valuation and allocation. Account Assessment of Risk Substantive audit procedure Accounts Receivable Account Receivable has Increased while sales has decreased.Days In receivables ratio has also Increased considerably. This highlights a high risk of overstatement of the assets. Subsequent assessment of sales receipts, aged receivable trial balance, and follow up on amounts that are overdue. Inquiry with key persons as to how and when overdue balances are classified as bad debts. Current Investments The decrease In current Investments needs Investigating, as well as why It has been Impaired and has the Impairment correctly been done. Review the share c ertificates, to vary they are held, and how many are held. Review the share prices used in the balance to the ASS listed prices. Property Assets Due to the property market being in decline, why hasn't the property in the financial reports not also decreased considerably? There could be an overstatement of property assets. Inquiry on why the directors valued the property the way they did and reasoning for It. External valuation by an expert. Intangible Assets No movement in intangible assets is unusual, particularly considering technology does not have an indefinite life.Overstatement of assets could be in use. Inquiry on why the directors valued the asset they way they did and reasoning for It. External valuation by an expert. Deferred Developmental Expenditure Even though analytical procedures can only be used, deferred development expenditure requires Investigation, due to the more than significant increase. Added to that the information that a competitor has successfully develope d and patented a similar device the future economic benefits from the deferred development expenditure is in question.Is there / could there be an overstatement? Assessment of accounting procedures used to create the deferred development expenditure balance. Inquiry to directors, and experts about the obsolescence of the company's laser development. Expert analysis of the technology. After all analytical procedures have been used to evaluate any risks to the financial reports of TON Ltd a number of risks have been highlighted in other accounts. Although It Is highly unlikely for a business to genuinely manipulate expenses to A) is certainly a major concern for TON Ltd.The operating expenses has also doubled in percentage of total sales (Appendix C). The decrease in inventories whilst also having an increase in accounts receivable is very unusual, mainly due Tao decrease in sales revenue. This highlights that accounts are not being written off to (increase he company's assets), falsi fied sales (increase the company's assets), or even theft of inventory. Business Risk The business risk for TON Ltd has increased from previous years. The primary business risk of concern is the loan agreement placed on the money borrowed to fund research projects.As the agreement with the bank states, that if the company's debt to equity ratio increases to over 1. 2:1. 0 the bank is allowed to demand immediate repayment. The analytical procedure has shown that the debt to equity ratio has increased from 1. 02:1. 0, to 1. 11:1. 0 (Appendix B). This is of great concern to he going concern of the business, and points out that the entities is highly leveraged and may be incapable to meet its debt obligations. Other factors concerning going concern are the other profitability ratios (Appendix B).This risk of going concern can create considerable pressure for the manipulation, falsification or modification of financial records in order to meet the agreement in place. The decline of the p roperty market is also another increased business risk, as one on TON Lad's major activities is investing in the property market. The decrease in the property market ultimately decreases the value of assets in TON Ltd and such presents the risk of overstatement of the value, or understatement of the impairment of the property.This influences the current liquidity ratios, and may be the reason for an increased ratio (Appendix B), when there should be a decline as indicators have presented. This is mainly apparent in the director's valuation of investment properties. (Note 8 of the financial reports). One property has not decreased from the previous year, and one was purchased in the current year. This could be an indication of a fraudulent misstatement. Competitors are another business risk for TON Ltd. One competitor of TON Ltd have developed and patented a device similar to the one in which TON Ltd spent a considerable amount on.This highlights a risk of obsolescence of inventory f or the company and an overstatement of assets as the expenditure hasn't been written off. The reporting of this expense into other non-current assets account has lead to an increase of 1900 percent in the trend statement (Appendix A), and an increase in the percentage of total assets by almost 13% (Appendix C). As with the property, the treatment of expenditure affects the current liquidity ratio, making impasse liquidity look better than it actually is (Appendix B).If the amount was written off, due to it not providing any future economic benefit to the company then it would decrease the assets of the business, and increase the tax liability of the company. The factors highlighted above would have placed pressure on the directors of the company. Considering the directors value certain financial report balances, these balances have a risk of being fraudulently misstated. These accounts are Investments (non-current), Property Plant and Equipment, and Intangible Assets (non- current). As discussed previously, the decline in the property market would indicate a decline to the value of the property held by TON Ltd. However, TON Ltd has not The pressures that might been placed on the directors, may have lead to the directors to not devalue the property. This can also be said for the intangible assets account which contains technologies that's valued by the directors. These technologies have not been impaired which is not normal, considering technology is regularly improving and therefore obsolete in a shorter period than other intangibles. Plant and Equipment also needs be looked at.Although there is no indication of misstatement in this account, in fact it has decreased in the trend and common size statements (Appendix A and C) should be looked into. Appendix A Trend Statement 2013 2012 2011 sales 100% Cost of goods sold 68% 85% 100% Gross profit% 109% 100% other Revenue 100% operating 154% 100% Finance costs 150% 128% 100% profit before Tax 103% 100% Tax Expense 1 03% 100% Net profit 103% 100% 9000 $'000 $'000 cash 139% 100% Trade and other receivables 131% 111% 100% Investments 110% 100% Inventories 110% 107% 100% other% 92% 100% Total current Assets 110% 108% 100% Non Current AssetsInvestments 150% 145% 100% Property, plant & equipment 84% 92% 100% Intangibles 200% 200% 100% otherness% 100% 100% Total Non-current Assets 158% 130% 100% Total Assets 140% 122% 100% Current Liabilities Trade and other payable 104% 118% 100% provosts 59% 100% Total current Liabilities 101% 116% 100% Non Current Liabilities sank Loans 188% 125% 100% provosts 116% 114% 100% Total Non-current Liabilities 179% 124% 100% Total Liabilities 144% 120% 100% Net Assets 135% 123% 100% Equity Share capital 100% 100% 100% Reserve 107% 100% 100% Retained Earnings 190% 163% 100% Total Equity% 123% 100% Appendix BActivity Ratios Receivables Turnover 4. 55 6. 32 Days in Receivables 80 58 Inventory Turnover 2. 19 2. 85 Days in Inventory 166. 53 127. 89 Profitability Ratios Gross profit 0. 32 0. 30 0. 25 Net profit 0. 07 0. 14 0. 13 Return on Total Assets 0. 03 0. 09 0. 11 Return on Shareholders' Equity 0. 07 0. 19 Solvency Ratios 0. 22 Times Interest Earned 0. 63 1. 76 Liquidity Ratios current Ratio 1. 80 1. 54 1. 66 Quick Asset Ratio 0. 90 0. 79 0. 83 Appendix C Common Size Statement $'000 $'000 $'000 sales Revenue 100% 100% 100% 2. 17 Cost of goods sold 68% 70% 75% Gross profit% 25% other Revenue 7% 7% operatingFinance cost 11% 8% 6% profit Before Tax Tax Expense 6% 5% Net profit $'000 $'000 Current Assets cash 0. 15% 0. 25% 0. 22% Trade and other receivables 11. 15% 10. 79% Investments 3. 36% 5. 91% 6. 56% Inventories 14. 80% 16. 45% 18. 75% other. 22% 0. 31% 0. 41% Total current Assets 29. 68% 33. 70% 37. 81% Investments 33. 59% 37. 26% 31. 25% Property, plant & equipment 14. 33% 17. 99% Intangibles 8. 96% 10. 28% 6. 25% 23. 75% Total Non-current Assets 70. 32% 66. 30% 62. 19% Total Assets 100% 100% 100% Trade and other payable 29. 99% 40. 2% 41. 68% pr ovosts 1. 28% 2. 55% 3. 13% Total current Liabilities 31. 6% 43. 27% 44. 81% sank Loans 63. 80% 50. 91% 49. 04% provosts 4. 93% 5. 82% 6. 15% Total Non-Current Liabilities 68. 74% Total Liabilities 100% 100% 100% Net Assets 56. 73% 55. 19% Share capital 23. 65% 25. 94% 31. 88% Reserve 25. 30% 25. 94% 31. 88% Retained Earnings 51. 05% 48. 11% 36. 24% Total Equity% 100% 100% Question 2 – Internal Controls The client of ACT Ltd has stated they have established improvements to their systems surrounding their internal controls.From the information that has been provided by the audit manager containing the new internal controls implemented at ACT Ltd, the allowing table contains a list of the four internal controls that are potentially effective, the risk each one could mitigate, and the appropriate tests of each of the identified controls. Strengths Effective Control Risk Addressed Test of Control l. Documentation which allows the follow up of partially filled orders by the dispat ch department manager. (Preventative control. ) l. Deals with the custody that happens in the sales process, dealing with shipping/delivery in particular.The control helps to prevent the overstatement of sales by accounting for partially filled orders and not listing them as complete orders. It also helps to prevent the understatement of inventory by keeping a correct record of what has actually been dispatched. This deals with the occurrence and completeness assertions Examination of the reconciliation of shipments to invoices Monitor the checking of shipments, or inspect selected shipments, including partially filled shipments Inspection of documentation relating to shipments, and partially filled shipments IV.Computing and updating the customer volume ratings that are used to apply discounts. Provides a segregation of duties by having the ratings calculated by one person, and authorized by another individual. It encourages the right recording of sales, and discounts applied. It a llows discounts to be applied, with accordance to the company's policy. This deals with the accuracy assertion. Select a sample of invoices (with discounts applied to them), and check the evidence that the discount applied can be traced back to the approved list. Check against previous sales totals of the customer VIII.Reviewing of the trade receivables analysis to detect and highlight any accounts that are past 90 days. Allows the financial manager to follow up with the trade receivables clerk, and receive reasoning for the outstanding balances. Detective control) VIII. Deals with accounts receivable and mainly outstanding accounts. The control is in place to allow the detection of any abnormal balances, and bad debts. It encourages the chasing up of debtors before 90 days, the correct assessment of bad debts expense, It also helps to detect any customers that are of concern in these areas. The assertion here is classification. Assessment of outstanding accounts, and make inquiries with key staff about the outstanding amounts, and the chance of payment. Examine against company, and accounting, policy on bad and doubtful debts. X. Chasing up outstanding receivables. Also makes sure that customers do not go over credit limits by putting a hold on / delaying of shipments until a payment is received from the customer. (Preventative control) ‘X. Deals with accounts receivable, bad debts, and sales/ inventory. The control allows for a plan that's been in placed to follow up on any outstanding debts, and or detect bad and doubtful debts.The control is in placed to ensure sales/inventory are not completed and thus shipped to customers who have outstanding accounts that the financial manager is uncomfortable with. It encourages correct credit procedures, chasing up outstanding accounts, and the correct valuation of accounts receivable. An assessment of outstanding accounts, and inquires with key staff about the outstanding amounts, and the chance of payment. Eva luate against company, and accounting, policy on bad and doubtful debts. Review the credit approval process, against customers with outstanding debt.Check against company policy The above table highlighted the potentially effective controls that ACT Ltd has set in place. However though not all of the controls in placed were effective that the Audit Manager's extract has identified, five out of the nine controls that ACT Ltd have in place had some weaknesses. The following section of this report will highlight the five sales and receivables internal controls, and the weaknesses inherent in each one. Weaknesses The first weakness to be highlighted is the weakness of control two, this weaknesses completeness and occurrence.The lack of separation of duties in this control, allows an employee to misappropriate assets. The employee can cover up any misappropriation as they are involved in both the shipping of goods and the good turned whilst without any appropriate supervising or authoriz ing. Another weakness in this control is that the trade receivables clerk is the one individual in charge of all credit notes. Again, by the lack of segregation of duties, allows the employee to cover up falsified actions by having control of both transactions.The weaknesses in control three are related to fraudulent activities, as with errors in the financial report, concerning unintentional mistakes. The IT system is fairly new and is looked after by the sales director and not an IT expert. This weakness can raise the risk of errors in the IT system. The prices of stock are gathered from the selling price master file, and as there is no password protection necessary for access to databases, the selling price master files, and every other file are all subject to inappropriate changes.This allows for any fraudulent activities and as well, honest mistakes dealing with the changing of database files. The most evident weakness in this control is the simple screen check performed by the trade receivables clerk to verify the accuracy of the invoices. A high risk of misstatement can arise, whether intentionally or unintentionally. Some simple controls of passwords, authorization of hangers, authorization and approval of invoices would help to reduce the weaknesses, and thus the risk. Control five has a few weaknesses that allow the risk of fraudulent activities, and segregation of duties.This control entitles the trade receivables clerk, who also creates invoices, to post them the general Journal. As there is not segregation of duties, this can allow the clerk to cover up any fraudulent activities they may be par taking in. Add to this weakness, not only can fraudulent activities be covered up, but unintentional errors may not be highlighted before the sales invoices are posted to the general ledger. Segregation of these duties, posting to the ledger, and/or receiving approval and authorization of the sales invoices and general ledger, can minimize the risk surround ing the weaknesses of control.As stated above, segregation of duties is visibly a weakness in the sales and receivables of ACT Ltd. This weakness also exists in control 6. The trade receivables clerk, who computes all the data for the invoices, is also the same person who accepts the receipts from debtors, compute the payments, prepares the bank deposit slip, and reconciles the trade receivables ledger to the debtors control account in this control. This is plainly raising the risk that the clerk could possibly partake and conceal any fraud during their normal course of duties.Sufficient segregation of duties is very vital to reducing this risk, and therefore reduces the weaknesses highlighted in this control. Control seven's main weakness deals around the controls in the IT system and the controls around the databases. Control seven includes the computer generating an aged analysis at the end of the month, based upon all invoices completed. However with insufficient controls as hig hlighted in control three and our, the information in the report is likely to have errors. The fact that anyone can easily access the database means that the invoices computed can be fraudulently created, deleted or modified.Therefore occurrence and accuracy assertions can plainly be found to be inaccurate. Control seven can only be strengthened if the controls in place, the likely hood of misstatement in this control is only going to carry on. Assessment of Internal Controls As highlighted in the report the new internal controls that are in placed at ACT Ltd have both strengths and weaknesses. As such the reliance on these internal controls fifers in different areas. The strengths outlined above are obviously of less concern then the weaknesses outlined.The controls recognized as effective require more tests of control rather than substantive testing, as they can be relied upon more than the controls that have been recognized with weaknesses. As for the controls with weaknesses, th ey are require to have more substantive testing as the controls cannot be relied upon as much. The strengths highlighted surround delivery and shipping (control 1), the accuracy of discounts applied (control 4), aged trade receivables, allow up of aged trade receivables, and the accuracy of bad and doubtful debt expense (controls 8 and 9).The assertions attributed to these areas can therefore be relied upon more than the other controls. The tests of controls outlined above should be undertaken on these controls identified to ensure that the controls exist and can be relied upon. The controls around these areas can be class as less than high. The weaknesses highlighted concern largely the segregation of duties, and controls around the IT system. These two weaknesses are common across all the weaknesses identified. As such, these controls cannot be relied upon, at least until the management of ACT Ltd correct the weaknesses identified.Therefore the risk assessment of these areas can b e classed as high, and thus require no test of controls, and a greater emphasis on substantive testing. References: Gay, G. E. , & Sentiments, R. (2012). Auditing and assurance services in Australia (5th deed. ). Roseville: McGraw Hill. ACACIA. (2014 or 2013). Auditing and assurance handbook. Brisbane: John Wiley & Sons Australia. Accounts Receivable Account Receivable has increased while sales has decreased. Days in receivables ratio has also increased considerably.This highlights a high risk Current Investments The decrease in current investments needs investigating, as well as why it has been impaired and has the impairment correctly been done. Reasoning for it. External valuation by an expert. For it. Used, deferred development expenditure requires investigation, due to the more obsolescence of the company's laser development.

What is Organizational Culture Explain both how the...

When we hear the word culture , what appear on our minds are traditions, which have lived and been practiced through the generations of a certain race, tribe or people, for examples, top-spinning and traditional wedding for the Malays. In the following paragraphs, I will be explaining what organizational culture actually is, as applied to the organizations nowadays. According to R.W. Griffin, in his book Management, he defines organizational culture as a broad form of culture, which comprises of a set of values, beliefs, behaviours, customs, and attitudes that help the members of the organization understand what it stands for, how it does things, and what it considers important. If we go back to our earlier interpretation of culture,†¦show more content†¦Consider this example of the English national football team. During the European 2000 tournament, the England team played badly and was actually dumped out in the first round. Not long after that, the manager, who was an English, gave up his post, and the English Football Association later appointed a Swedish, a foreigner, to fill in the vacancy. Sven Goran Erikkson, the new manager, is very well-known, and has been a manager in a number of clubs all around Europe with excellent success records. With his knowledge and experience, he has instilled a new dimension of European flavour into the national team, especially in terms of dieting methods, training and tactics. His winning mentality has so far been absorbed by the players, and this is shown by the turn of fortune the team have been experiencing since then. Although a football team is not a typical organization as we discussed in this entire essay, it shows that a change in culture brought by an outsider signifies it similarity with, say for example, when a new outside CEO is appointed within the organization, and how important the resulting effects could be. Similar to the point above, but in an altogether different perspective, an organizational culture could also surface through mergers and acquisitions. Such co-operating and takeover activities are quite commonplace nowadays, where competition keeps especially large businesses to stay ahead, and at the same time act as a cost-cutting measure. For example,Show MoreRelatedWhat is an organizational culture? Explain both how the culture of an organization might evolve and why an understanding of organizational culture is important?1577 Words   |  7 PagesA culture is a pattern of assumptions and beliefs deeply held in common by members of an organization (Schein, 1985). Culture comprised of assumptions, values, norms and tangible signs such as artifacts of organization members, slogans, logos and observable behaviors. 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Napoleonic Era Essay - 1217 Words

Ideas, much like nature, survive the trials of time and overcome the obstacles of challenge to prevail stronger and more resolute; such is the case with warfare as it came about in the Napoleonic era, as it precepts have flourished and pervaded into current doctrine and practice. Warfare in the Napoleonic era is fundamentally similar to warfare as it is conducted at present, as the ideas of a national army, combined arms corps-centered organizational structure, and maneuver warfare prevail in today’s era. The Napoleonic Era saw the rise of the national army, comprised of citizens of France who had personal interest in the welfare of the nation instead of soldiers who were unemotionally attached and lacked loyalty to the cause. Prior†¦show more content†¦The officer corps, once dominated by aristocrats, became more professional as merit replaced status as qualification for promotion. Officer education also became a more established institution, and Prussia even created a war college to train staff officers. Today, the U.S. Army maintains a professional officer corps in which education is paramount to promotion and many resources are allocated to training centers such as the service academies, the War College, and numerous other Department of Defense mandated courses. During the Napoleonic era, the French restructured the Revolutionary Army into the model which is currently used by a multitude of nations and militaries today, including the U.S. Army. After the Revolution, the French pioneered the use of the combat division, which combined infantry, cavalry, and artillery assets along with a few additional support units. Napoleon himself noted that â€Å"infantry, cavalry and artillery cannot do without one another.† Evidence of the combined arms concept is seen in U.S. Army doctrine and organization today and has been used in numerous conflicts and wars as recent as Vietnam, the Gulf War, and the Global War on Terrorism. Napoleon also organized the various divisions, brigades, and battalions into corps which could operate independently and sustain engagements for short periods. Such corps were theShow MoreRelatedThe Napoleonic Era Has Remain Fundamentally Relevant Today987 Words   |  4 PagesNapoleonic era provided operational pract ices that remain fundamentally relevant today. â€Æ' The Napoleonic Era is an example of Revolution of Military Affairs (RMA) and is fundamentally relevant today. During the Napoleonic Era many scholars studied the techniques used during his nearly twenty years of military success two of the more famous scholars is Clausewitz and Jomini. 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The Congress of Vienna played an important role of creating peace in the European continent after the Napoleonic War, with two significant foreign ministers of two nations, Prince Klemens von Metternich of Austria and Prince Charles-Maurice de Talleyrand of France. Most of the decisions in the Congress of Vienna were made by the â€Å"great-powers,† which includedRead MoreHow Was Political Grandeur And Dignity Articulated Through Early 19th Century Architecture?1286 Words   |  6 Pagesof present day Paris. Neoclassical architecture with an emphasis on civil monuments was a method of articulating political grandeur during Napoleon Bonaparte’s rule as emperor of France from 1804 to 1815. Due to the instabilities caused by the Napoleonic Wars a new style of architecture did not develop during Napoleons rule, resulting in the continuation of pre-French Revolution classicism. With the intention of articulating imperialistic grandeur and referencing France as the â€Å"new Roman Empire†

Cyber And Or Internet Laws - 1432 Words

Cyber and/ or Internet Laws Cyber Law is the law that regulates the internet. Meaning, laws or a specific law connected to the internet and/ or computer crimes. Two emerging trends and legal issues involving cyber law are E-mail contracts, and cybersquatting. There are many more cyber laws, but we will just discuss these two today. â€Å"E-mail contracts are contracts completed using e-mail. E-mail contracts are enforceable as long as they meet the requirements necessary to form a traditional contract.† -Cooper-Blood, L. (Director) (2015, July 20). Traditional contract meaning it has all the elements of a written contract has, agreement, consideration, capacity, and lawful objective. Also it must meet the requirements of the Statute of†¦show more content†¦The theme behind the electronic contract law push is that technology is quickly evolving and in order for states and economy to keep up, contracts electronically created and signed must be valid and enforceable under electronic contract law.† -TechnologyLawyers.com. (n.d.). An example of an E-Contract legal case is Hubbert V. Dell Corporation. This case was a Putative class action lawsuit brought by five lead plaintiffs. The plaintiffs purchased their computers from the Dell website, the computers which they ordered contained Pentium 4 microprocessors, according to the defendant that was the fastest, most powerful Intel Pentium processor available; but the plaintiffs asserted the defendants representation was false, because the Pentium 4 microprocessor was slower and less powerful than either a Pentium 3 or AMD Athlon processors, but more expensive. The plaintiffs’ complaints were Dell violated the Texas Deceptive Trade Practices Consumer Protection Act. The defendants (Dell) argued that the plaintiffs were bound by an arbitration clause in their Terms and Conditions of Sale, which was a part of the parties’ contract. When the plaintiffs completed their order in the Dell website they clicked through five pages an on each of those pages there was a hyperlink to the Terms and Conditions of the agreement

American Popular Culture Trends and How They Affect Free Essays

American Popular Culture soc/105 August, 22, 2013 In late 19th century America made two tempting and attractive promises; freedom and land (The Johns Hopkins University, 2002). These promises brought many immigrants with the hope of seeing their dreams realized. America today is a multicultural country provides shelter to thousands of immigrants with different cultural background. We will write a custom essay sample on American Popular Culture: Trends and How They Affect or any similar topic only for you Order Now The Oxford Dictionary define culture as â€Å"the arts and other manifestations of human intellectual achievement regarded collectively: 20 century popular culture† (â€Å"Culture,† 2013). The paper American popular culture attempted to emonstrate what popular culture is, three major trends founds in American popular culture, and how it affects personal decisions. In an anthropological sense, popular culture definition given by the authors of Common Culture: Reading and Writing about American Popular Culture, is â€Å"the shared knowledge and practices of a specific group at a specific time† (Petracca Sorapure, 2007, p. 4). Popular culture represents everyday elements. Popular culture is linking to a specific time and place. For that reason may be popular culture may be transient, subject to any changes and also can e an in initiator of change (Petracca Sorapure, 2007). Today, the United States is the chief manufacturer of popular culture goods. For this reason American pop culture is spread around the world through a varieties ot systems as newspapers, television programs, movies, fast foods, fashion, music, and other trends . There are numerous of trends. Three trends that seem to be those of major influences in American style life today are advertising, television, and technology. Those trends sometimes worked in our favor, but many people argued that they have been armful to the human life, especially those subjects relates with themes of economic and human personal interactions. Following an illustration of how those trends influences person’s life. Laura wants to have some fun, so she decided to enroll in a tennis team. Laura knew that probably she will need to have some expenses, so she designed a budget for what she thought will be her cost to play tennis. Exciting she meets the others team’s members but what happens was not expected. Her intention of fun turned into a very competitive, stressful, and expensive experience. Her idea of he expenses needs to include too, her team’s expenses goals. Team’s principal focus was to looks impeccable. Laura’s first plan was to wear any sport clothes with an accessible price, but wait a moment, for the team presence comes first even when that imply high expenses. Meeting the team’s demands Laura needs to buy the best racquet. Second, was â€Å"necessary’ that she makes sure to buy brand new tennis’ outfit from the Nike store, especially that outfit that Monica Puig wore at the Wimbledon tournament. To wear that cloth meant a tremendous suffering for Laura who was esperate because of her five extra pounds. She wanted to look as skinny as Monica does. Feeling overwarming for her five extra pounds, she decides to continue with her mission. Another important matter was not to forget accessories like the polarized sunglasses, Oakley’s last edition, tennis hat, tennis shoes, and the socks. It is not necessary to mention that the accessories should combine with the Nike’s outfit tennis, they must be the same color and brand, because remember â€Å"first dead than simple. Laura knows that her budget was out of control, but it was too late. The most important thing for her was that she was part of that â€Å"fantastic team. † This demonstration was to shown how advertising and some â€Å"rules of beauty’ affected a person’s decision- making. Advertising continually provokes an excessive consumerism. Roy Fox an America Journalist mentioned that people consume more than they produce (Petracca Sorapure, 2007, p. 58). The advertising is not the only trend influencing American popular culture; other major trend is the television. People are crazy to get into their homes and to fall into that recline able sofa with the TV control in hands. They barely talked to their children or their couple. Probably before watch the TV they will have more knowledge. For sure they will be aware about what is happening around the world, but their family relation is affects by that intruder that live with them. The technology is a main contributor for improvements in Jobs, academic studies, cyber-communications, and much more. However, technology has brought to our society many difficult situations as well. Some of the results of the advance technology are violence, pornography, psychological problems specially, in children who are constantly expose to violence video games, and lack of privacy. Sullivan (2006) said â€Å"the 21st century equivalent of being caught naked† (par. , 5) Today nobody knows if someone is watching or monitoring us. As demonstrated earlier, American popular culture has grown tremendously and with it, diversity, technological advances, better ways to communicate at long distance, medical advances, and so much more. Humans nas been under the control ot various predominant trends especially, those promoted by big Industries in the commercial fields. Societies are so into the new things that they are not paying attention to the cost of that way of living. People are unconsciously spending in things that they do not need, living by ridiculous standards of â€Å"beauty’ having as a result young teenagers and adults with a bad mental and physical conditions. People need to be conscious and to make good uses of the advantages than has been given in this times, but do not forget to have precaution and to be alert of possible dangers. How to cite American Popular Culture: Trends and How They Affect, Papers

Competitive Strategy on KPMG Develop

Question: Discuss about the Competitive Strategy on KPMG Develop. Answer: Introduction This assignment will provide an understanding of the competitive strategies of two organizations to develop two key ideas for running the sustainable business operations. The first task discusses the key idea of strategy implementation of product differentiation and its application to the organization of Wal-Mart for attaining a sustainable competitive advantage. The second task will analyze the key idea of business model innovation and its application to the organization of Microsoft for creating the technological innovation to its operations, products and services (Kaiser and Ringlstetter, 2010). The strategy is a keyword that aligns the organizational mission, vision, and values with the achievement of the organizational goals and objectives. The key idea for this is the competitive strategy, Product Differentiation that will play an important role in the achievement of the organizational goals and objectives. The implementation of the differentiation strategy will be aimed at attaining a competitive edge in the industry by differentiating the products and services from the competitors brands or substitute products. The differentiation strategy will include different in the pricing, product quality and design, and uniqueness of the service level. The idea of the differentiation strategy will create the innovation and creativity in the products, services, and operations of the company (Martin, 2014). The product differentiation will deliver the high-end services and value-added products to the customers by using the highly advanced technological operations, integrated RD effo rts, innovation trends, modified manufacturing operations, and scientific and engineering tools. Application of differentiation strategy to the Organization of Wal-Mart Wal-Mart is one of the largest retailing food suppliers that implements the competitive strategy of differentiation for attaining a sustainable competitive edge by beating the competitors retailing foods items or substitutes retailing food brands. Wal-Mart has been operating its retailing foods business for more than 100 years because of its product differentiation strategy. The implementation of the product differentiation strategy aligns with the organization vision, mission statement, and values for directing toward the business goals, and objectives. It implements the differentiation strategy for its product line, retailing foods items to attain a sustainable competitive advantage in the global retailing foods industry. Wal-Mart is one of the worlds leading retailing foods stores for offering a wide range of e tretailing food items, such as breakfast items, coffee, candy gums, snacks, canned goods, beverages, baking, pasta noodles, and organic foods products of its own brands (Sl ide Share, 2015). Wal-Mart uses differentiation strategy for offering the retailing products of the original quality, unique taste, and high brand value for creating the high brand awareness and customer responsiveness. The retailing products of Wal-Mart are most popular among the people and demanded in the huge quantities by the customers from different geographic markets around the globe. Wal-Mart is the largest supplier for the retailing foods products in the world that implements the differentiation strategy for offering the valued and exclusive quality of the foods products with the core ideas of the high-quality contents and nutrients, freshness, tasteful, flavorful, and energy efficiency in its foods items for meeting the foods demands and preferences of the customers. The differentiation strategy is a part of the Porters generic strategy that provides Wal-Mart stores a framework to beat the competitors product (Wal-Mart, 2009). The product differentiation strategy of Wal-Mart is highly dependent on the technological breakthroughs and innovation through the advanced production technologies, optimized research and development efforts, scientific methods, engineering ideas, and modernization of the manufacturing operations that assist the firm to dominate in the foods retailing world. Along with this, the low cost pricing of Wal-Mart stores creates perception in the customers that causes for the stuck of the customers in self-reinforcing loop of Wal-Mart and keeps them to visit Wal-Mart stores and purchase the retailing foods items as per their needs. Key Idea- Business Model Innovation The Business model innovation (BMI) is an organizational process that drives significant changes in the product or services for meeting the changing customers needs and demands. The business model innovation enforces adaptive changes in the organizational operations, business processes, and products and services as per dynamic market conditions, growing environmental impact, and diverse customers needs. The business model innovation enhances the suitability, sustainability, and adaptability of the products and services to the customers needs and market demands. The business model innovation is aimed at creating values to its stakeholders by meeting their needs, interests, and expectations (Ovans, 2015). It drives innovation and creativity in the organizational operations, activities, and systems through the technological breakthroughs and dynamics, disruptive innovation, advanced RD efforts, engineering ideas, and scientific methods for running the sustainable business operations. Apply Business Model Innovation to the organization of Microsoft Microsoft Corporation is the worlds largest computer technology company that specializes in the computer software tools, operating systems, windows programs, and server applications. It uses Silicon Valley business model for driving innovation and creativity to its products and services. Because of the uniqueness, the products and services of Microsoft are well known among the people and highly demanded by the people for supporting their computer programs and software applications. Microsoft Inc. has worldwide presence due to its unique computer applications, operating systems, high-end technological service solutions, and value-added software products. Due to its high brand reputation, diversified product portfolio, and global market access, the products and services of Microsoft are accepted to the global customers (Skillicorn, 2014). It uses the Silicon Valley business model that is based on two core principles of innovation and creativity. This business model brings significant c hanges and innovation in the production technologies, manufacturing operations, RD, and business processes of the organization that assist the firm to offer the value-added and high-end technological service solution in the form of computer software applications, server applications, operating systems, and windows programs for in the use of the customers to support the functioning of the computers or laptops. The business model of Microsoft includes the business operations of developing, manufacturing, and licensing the computer software products and services including computer software programs, operating systems, server applications, business and consumer applications, and internet applications (Digital News Asia, 2016). The business model of Microsoft is focused on meeting the technological needs of the customers by providing them the high-end computer technological service solution. The business model of Microsoft includes product diversification, focused market segmentation, technological advancement and innovation, customer relationship management and digitalized service operations to enhance the global brand identity, product performance, and customer responsiveness around the world. Conclusion From the above discussions, it can be concluded that Wal-Mart is the largest American retailing foods selling firm that highly focuses on the product differentiation for delivering the effective customer service through offering the exclusive taste, original quality, and valued-added foods products. Microsoft is the market leader in the computer technological services and uses the disruptive innovation business model for building creativity and innovation to its products and services in order to offer the customers the high-end technological solution. References Digital News Asia (2016). Microsoft, KPMG develop IOT solutions for business model innovation. [Online]. Available at: https://www.digitalnewsasia.com/business/microsoft-kpmg-develop-iot-solutions-business-model-innovation. (Accessed: 13 April 2017). Kaiser, S. and Ringlstetter, J. M. (2010) Strategic Management of Professional Service Firms: Theory and Practice. London: Springer Science Business Media. Martin (2014). Stand Out from the Crowd: Examples of Differentiation. [Online]. Available at: https://www.cleverism.com/stand-crowd-examples-differentiation/. (Accessed: 13 April 2017). Ovans, A. (2015). What is a Business Model? [Online]. Available at: https://hbr.org/2015/01/what-is-a-business-model. (Accessed: 13 April 2017). Skillicorn, N. (2014). Microsoft Out-Innovates Apple, Google with Radical New Business Model. [Online]. Available at: https://insights.wired.com/profiles/blogs/in-just-1-week-microsoft-out-innovated-apple-and-google-with. (Accessed: 13 April 2017). Slide Share (2015). Business Strategy of Wal-Mart Stores, Inc. [Online]. Available at: https://www.slideshare.net/luvnhok4ever/business-strategy-walmart. (Accessed: 13 April 2017). Wal-Mart (2009). The Business Strategy of Wal-Mart. [Online]. Available at: https://warlmart.blogspot.in/2009/02/which-of-3-generic-business-strategies.html. (Accessed: 13 April 2017).