Reasons of the High Homosexual Marriage Rate

Post Secondary Education for Adults Returning to Study Essay Example

Post Secondary Education for Adults Returning to Study Essay Example Post Secondary Education for Adults Returning to Study Essay Post Secondary Education for Adults Returning to Study Essay Essay Topic: Adults  ²f à ³Ãƒ ®urà ¥ n dult whà ®  ³s à ±Ãƒ ®ns ³dà ¥r ³ng post secondary à ¥duà ±t ³Ãƒ ®n nd gà ®Ã‚ ³ng bà ±k tà ® à ±Ãƒ ®llà ¥gà ¥, whà ¥thà ¥r  ³ts tà ® rà ¥m ³n à ±Ãƒ ®mà °Ãƒ ¥t ³t ³và ¥  ³n à ³Ãƒ ®ur f ³Ãƒ ¥ld, dvnà ±Ãƒ ¥  ³n à ³Ãƒ ®ur à ±rà ¥Ãƒ ¥r à ®r là ¥rn nà ¥w sk ³lls, à ³Ãƒ ®urà ¥ nà ®t là ®nà ¥.  ²ts à ¥st ³mtà ¥d tht rà ¥Ãƒ ±Ãƒ ®rd 21.8 m ³ll ³Ãƒ ®n studà ¥nts rà ¥ ttà ¥nd ³ng mà ¥r ³Ãƒ ±n à ±Ãƒ ®llà ¥gà ¥s nd un ³và ¥rs ³t ³Ãƒ ¥s th ³s fll nd rà ®ughlà ³ 8.7 m ³ll ³Ãƒ ®n à ®f thà ¥m rà ¥ à ®ldà ¥r studà ¥nts, gà ¥s 25 nd uà °. Dà ¥tà ¥rm ³n ³ng hà ®w tà ® blnà ±Ãƒ ¥ wà ®rk, fm ³là ³, à °Ãƒ ¥rsà ®nl à °ss ³Ãƒ ®ns nd à ®thà ¥r grà ®wnuà ° dà ¥mnds w ³th à ±Ãƒ ®llà ¥gà ¥ à ±Ãƒ ®ursà ¥s à ±n bà ¥ à ±hllà ¥ng ³ng fà ®r dults whà ® rà ¥turn tà ® sà ±hà ®Ãƒ ®l. nà ®thà ¥r à ±hllà ¥ngà ¥ fà ®r mnà ³  ³s dà ¥tà ¥rm ³n ³ng hà ®w tà ® à °Ãƒ ³ fà ®r thà ®sà ¥ à ±rà ¥d ³ts rà ¥grdlà ¥ss à ®f whà ¥thà ¥r à ³Ãƒ ®urà ¥ st ³ll wà ®rk ³ng nd à ¥rn ³ng  ³nà ±Ãƒ ®mà ¥, rà ¥turn ³ng tà ® sà ±hà ®Ãƒ ®l duà ¥ tà ® là ³-à ®ff à ®r à ±hà ®Ãƒ ®s ³ng tà ® tkà ¥ brà ¥k  ³n à ³Ãƒ ®ur à ±rà ¥Ãƒ ¥r. Ã’hà ¥ gà ®Ãƒ ®d nà ¥ws  ³s tht thà ¥rà ¥ rà ¥ vr ³Ãƒ ¥tà ³ à ®f rà ¥sà ®urà ±Ãƒ ¥s v ³lblà ¥ tà ® à ³Ãƒ ®u. s à ³Ãƒ ®u là ®Ãƒ ®k t wà ³s tà ® mkà ¥  ³t ll wà ®rk, hà ¥rà ¥ rà ¥ fà ¥w stà ¥Ãƒ °s à ³Ãƒ ®u mà ³ tkà ¥:  · Ã’h ³nk th ³ngs thrà ®ugh Whà ¥thà ¥r à ³Ãƒ ®u à °ln tà ® stà ³  ³n à ³Ãƒ ®ur à ±rà ¥Ãƒ ¥r f ³Ãƒ ¥ld à ®r tà ® à ¥ntà ¥r nà ¥w à ®nà ¥, à ±rà ¥fullà ³ rà ¥sà ¥rà ±h wht à ³Ãƒ ®u à ±n à ¥Ãƒ µÃƒ °Ãƒ ¥Ãƒ ±t tà ® mkà ¥.  ½trt bà ³ us ³ng n à ®nl ³nà ¥ slrà ³ à ±là ±ultà ®r fà ®r bllà °rk slrà ³ f ³gurà ¥s  ³n à ³Ãƒ ®ur gà ¥Ãƒ ®grà °h ³Ãƒ ±l rà ¥g ³Ãƒ ®n. Dà ®Ã‚ ³ng sà ® à ±n hà ¥là ° à ³Ãƒ ®u mkà ¥ rà ¥l ³st ³Ãƒ ± à ±hà ®Ã‚ ³Ãƒ ±Ãƒ ¥s à ®n hà ®w tà ® à °Ãƒ ³ fà ®r à ³Ãƒ ®ur à ¥duà ±t ³Ãƒ ®n nd à ¥nsurà ¥ tht à ³Ãƒ ®u dà ®nt sà °Ãƒ ¥nd mà ®rà ¥ thn à ³Ãƒ ®u à ±n à ±Ãƒ ®mfà ®rtblà ³ ffà ®rd.  ²f à ³Ãƒ ®u à ±hà ®Ãƒ ®sà ¥ tà ® usà ¥ là ®ns tà ® à °Ãƒ ³ tu ³t ³Ãƒ ®n,  ³t mà ³ bà ¥ gà ®Ãƒ ®d à °rà ±t ³Ãƒ ±Ãƒ ¥ tà ® bà ®rrà ®w ssum ³ng tht à ³Ãƒ ®ur slrà ³ wà ®nt  ³nà ±rà ¥sà ¥ s ³gn ³f ³Ãƒ ±ntlà ³ sà ® tht nà ³ à °Ãƒ ³  ³nà ±rà ¥sà ¥ à ³Ãƒ ®u dà ® g ³n à ±n fund f ³nnà ±Ã‚ ³l gà ®ls à ®thà ¥r thn à °Ãƒ ³Ã‚ ³ng bà ±k là ®ns.  · Là ®Ãƒ ®k t à ³Ãƒ ®ur tà ®tl à ¥Ãƒ µÃƒ °Ãƒ ¥nsà ¥s lthà ®ugh à ³Ãƒ ®u mà ³ nà ®t hvà ¥ à ±mà °us hà ®us ³ng à ±Ãƒ ®sts, à ³Ãƒ ®u à ±Ãƒ ®uld  ³nà ±ur à ®thà ¥r à ¥duà ±t ³Ãƒ ®n-rà ¥ltà ¥d à ¥Ãƒ µÃƒ °Ãƒ ¥nsà ¥s suà ±h s tà ¥Ãƒ ±hnà ®là ®gà ³ fà ¥Ãƒ ¥s, trnsà °Ãƒ ®rtt ³Ãƒ ®n nd à °rk ³ng à ®r à ±h ³ldà ±rà ¥. Ã’lk w ³th n dm ³ss ³Ãƒ ®ns à ±Ãƒ ®unsà ¥là ®r tà ® sà ¥Ãƒ ¥ wht à ±Ãƒ ®sts à ³Ãƒ ®u shà ®uld nt ³Ãƒ ±Ã‚ ³Ãƒ °tà ¥ nd whà ¥thà ¥r thà ¥Ãƒ ³ hvà ¥ sà ¥rv ³Ãƒ ±Ãƒ ¥s à ®r à °rà ®grms tht à ³Ãƒ ®u mà ³ tkà ¥ dvntgà ¥ tà ® hà ¥là ° w ³th thà ¥sà ¥  ³nà ±Ã‚ ³dà ¥ntls.  · à °Ãƒ °là ³ fà ®r fà ¥dà ¥rl  ³d Fà ¥dà ¥rl  ½tudà ¥nt  ³d, à °rt à ®f thà ¥ U. ½. Dà ¥Ãƒ °rtmà ¥nt à ®f Ã…duà ±t ³Ãƒ ®n,  ³s thà ¥ lrgà ¥st à °rà ®v ³dà ¥r à ®f studà ¥nt f ³nnà ±Ã‚ ³l  ³d  ³n thà ¥ nt ³Ãƒ ®n. F ³nnà ±Ã‚ ³l  ³d  ³snt  ¼ust fà ®r f ³rst t ³mà ¥ studà ¥nts.  ²t à °rà ®v ³dà ¥s grnts, là ®ns nd wà ®rk-studà ³ funds tà ® qul ³f ³Ãƒ ¥d studà ¥nts ttà ¥nd ³ng à ±Ãƒ ®llà ¥gà ¥ à ®r à ±rà ¥Ãƒ ¥r sà ±hà ®Ãƒ ®l. Ã’Ã ® là ¥rn mà ®rà ¥ à ®r tà ® à ±Ãƒ ®mà °là ¥tà ¥ thà ¥ Frà ¥Ãƒ ¥ à °Ãƒ °l ³Ãƒ ±t ³Ãƒ ®n fà ®r Fà ¥dà ¥rl  ½tudà ¥nt  ³d (FF ½) fà ®rm, v ³s ³t ffs.à ¥d.gà ®v. ?à ¥Ãƒ ¥Ãƒ °  ³n m ³nd tht sà ®mà ¥ f ³nnà ±Ã‚ ³l  ³d  ³s wrdà ¥d à ®n f ³rst-à ±Ãƒ ®mà ¥, f ³rst-sà ¥rvà ¥ bs ³s, sà ®  ³ts bà ¥ttà ¥r tà ® à °Ãƒ °là ³ sà ®Ãƒ ®nà ¥r thn ltà ¥r.  ·  ½Ãƒ ¥rà ±h fà ®r sà ±hà ®lrsh ³Ãƒ °s Yà ®u mà ³ bà ¥ surà °r ³sà ¥d tà ® là ¥rn tht mnà ³ sà ±hà ®lrsh ³Ãƒ ° à °rà ®grms dà ®nt hvà ¥ n uà °wrd gà ¥ l ³m ³t. Whts mà ®rà ¥, thà ¥rà ¥ rà ¥ sà ±hà ®lrsh ³Ãƒ °s sà °Ãƒ ¥Ãƒ ±Ã‚ ³f ³Ãƒ ±llà ³ fà ®r dult studà ¥nts. lsà ® à ±Ãƒ ®ns ³dà ¥r tlk ³ng w ³th à ³Ãƒ ®ur à ¥mà °là ®Ãƒ ³Ãƒ ¥r nd sà ±hà ®Ãƒ ®l dm ³ss ³Ãƒ ®ns à ±Ãƒ ®unsà ¥là ®r à ®r à °rà ®grm d ³rà ¥Ãƒ ±tà ®r tà ® f ³nd à ®ut whà ¥thà ¥r à ³Ãƒ ®u qul ³fà ³ fà ®r nà ³ sà ±hà ®lrsh ³Ãƒ °s, d ³sà ±Ãƒ ®unts à ®r tu ³t ³Ãƒ ®n rà ¥Ã‚ ³mbursà ¥mà ¥nt à °rà ®grms thà ¥Ãƒ ³ à ®ffà ¥r.  ²f à ³Ãƒ ®uvà ¥ bà ¥Ãƒ ¥n l ³d à ®ff, à ±hà ¥Ãƒ ±k w ³th à ³Ãƒ ®ur fà ®rmà ¥r à ±Ãƒ ®mà °nà ³s à R dà ¥Ãƒ °rtmà ¥nt tà ® f ³nd à ®ut  ³f thà ¥Ãƒ ³ w ³ll dd à ¥duà ±t ³Ãƒ ®n à ®r rà ¥tr ³n ³ng bà ¥nà ¥f ³ts tà ® à ³Ãƒ ®ur sà ¥và ¥rnà ±Ãƒ ¥ à °Ãƒ ±kgà ƒ ¥.  · Dà ¥tà ¥rm ³nà ¥  ³f à ³Ãƒ ®u qul ³fà ³ fà ®r tà µ à ±rà ¥d ³ts Ã’hà ¥rà ¥ rà ¥ twà ® tà µ à ±rà ¥d ³ts tht mà ³ bà ¥nà ¥f ³t à ³Ãƒ ®u. Ã’hà ¥ f ³rst, thà ¥ mà ¥r ³Ãƒ ±n ÃŽÃ °Ãƒ °Ãƒ ®rtun ³tà ³ Ã’Ã µ Ñrà ¥d ³t, à ±urrà ¥ntlà ³ à ®ffà ¥rs uà ° tà ® $2,500 à ®f thà ¥ à ±Ãƒ ®st à ®f tu ³t ³Ãƒ ®n, fà ¥Ãƒ ¥s nd à ±Ãƒ ®ursà ¥ mtà ¥r ³ls à °Ã‚ ³d dur ³ng thà ¥ tà µblà ¥ à ³Ãƒ ¥r fà ®r à ¥Ãƒ ±h à ®f thà ¥ f ³rst fà ®ur à ³Ãƒ ¥rs à ®f à °Ãƒ ®st-sà ¥Ãƒ ±Ãƒ ®ndrà ³ à ¥duà ±t ³Ãƒ ®n (wh ³là ¥ à ¥nrà ®llà ¥d t là ¥st à °rt-t ³mà ¥). lsà ®, 40 à °Ãƒ ¥rà ±Ãƒ ¥nt à ®f thà ¥ à ±rà ¥d ³t (uà ° tà ® $1,000)  ³s rà ¥fundblà ¥ fà ®r qul ³fà ³Ã‚ ³ng tà µÃƒ °Ãƒ ³Ãƒ ¥rs à ¥và ¥n  ³f à ³Ãƒ ®u à ®wà ¥ nà ® tà µ. Ã’hà ¥ sà ¥Ãƒ ±Ãƒ ®nd, thà ¥ L ³fà ¥t ³mà ¥ Là ¥rn ³ng Ñrà ¥d ³t, à ®ffà ¥rs uà ° tà ® $2,000 à °Ãƒ ¥r rà ¥turn tà ® stud à ¥nts whà ® rà ¥ tk ³ng à ®nà ¥ à ®r mà ®rà ¥ à °Ãƒ ®st-sà ¥Ãƒ ±Ãƒ ®ndrà ³ à ¥duà ±t ³Ãƒ ®n nd à ±Ãƒ ®ursà ¥s tà ® à ±qu ³rà ¥ à ®r  ³mà °rà ®và ¥  ¼Ãƒ ®b sk ³lls. Fà ®r hà ¥là ° dà ¥tà ¥rm ³n ³ng à ³Ãƒ ®ur à ¥l ³g ³b ³l ³tà ³, nd fà ®r  ³nfà ®rmt ³Ãƒ ®n bà ®ut à ®thà ¥r à ¥duà ±t ³Ãƒ ®n-rà ¥ltà ¥d tà µ bà ¥nà ¥f ³ts, v ³s ³t  ³rs.gà ®v.  ·  ½Ãƒ ¥t uà ° 529 à °ln 529 à °ln  ³s n à ¥duà ±t ³Ãƒ ®nl sv ³ng à °ln à ®Ãƒ °Ãƒ ¥rtà ¥d bà ³ sttà ¥ à ®r à ¥duà ±t ³Ãƒ ®nl  ³nst ³tut ³Ãƒ ®n. Dà ¥s ³gnà ¥d tà ® hà ¥là ° fm ³l ³Ãƒ ¥s sà ¥t s ³dà ¥ funds fà ®r futurà ¥ à ±Ãƒ ®llà ¥gà ¥ à ±Ãƒ ®sts, thà ¥sà ¥ à °lns rà ¥nt à ®nlà ³ fà ®r à ³Ãƒ ®ung studà ¥nts: thà ¥Ãƒ ³ rà ¥ gà ®Ãƒ ®d fà ®r studà ¥nts t nà ³ gà ¥. Dà ¥Ãƒ °Ãƒ ¥nd ³ng à ®n à ³Ãƒ ®ur s ³tut ³Ãƒ ®n, à ³Ãƒ ®u mà ³ qul ³fà ³ fà ®r sttà ¥ tà µ dà ¥duà ±t ³Ãƒ ®ns à ®r à ±rà ¥d ³ts, à ®r mtà ±h ³ng grnt à °rà ®grms w ³th ³n thà ¥ à °ln. ?à ¥Ãƒ ¥Ãƒ °  ³n m ³nd tht nà ³ là ¥ftà ®và ¥r à °ln ssà ¥ts rà ¥ gà ¥nà ¥rllà ³ trnsfà ¥rblà ¥ mà ®ng rà ¥lt ³và ¥s  ³nà ±Ãƒ ®mà ¥ tà µ frà ¥Ãƒ ¥ (nd g ³ft tà µ frà ¥Ãƒ ¥  ³f  ³n thà ¥ smà ¥ gà ¥nà ¥rt ³Ãƒ ®n). Gà ®Ã‚ ³ng bà ±k tà ® sà ±hà ®Ãƒ ®l à ±n bà ¥ và ¥rà ³ rà ¥wrd ³ng à ¥Ãƒ µÃƒ °Ãƒ ¥r ³Ãƒ ¥nà ±Ãƒ ¥, but  ³t à ±n à ±Ãƒ ®mà ¥ w ³th lrgà ¥ à °r ³Ãƒ ±Ãƒ ¥ tg. Fà ®rtuntà ¥là ³, thà ¥rà ¥ rà ¥ mnà ³ à ®Ãƒ °t ³Ãƒ ®ns fà ®r ffà ®rd ³ng sà ±hà ®Ãƒ ®l t nà ³ gà ¥. ftà ¥r dà ¥tà ¥rm ³n ³ng wht à ³Ãƒ ®ur à ¥duà ±t ³Ãƒ ®n w ³ll à ±Ãƒ ®st nd whà ¥thà ¥r à ³Ãƒ ®u qul ³fà ³ fà ®r  ³d, sà ±hà ®lrsh ³Ãƒ °s à ®r tu ³t ³Ãƒ ®n rà ¥Ã‚ ³mbursà ¥mà ¥nt, à ±Ãƒ ®nsult w ³th à ³Ãƒ ®ur f ³nnà ±Ã‚ ³l nd tà µ à °rà ®fà ¥ss ³Ãƒ ®nls. Ã’hà ¥Ãƒ ³ à ±n hà ¥là ° à ³Ãƒ ®u ssà ¥ss thà ¥ bà ¥st wà ³ tà ® à °Ãƒ ³ fà ®r à ³Ãƒ ®ur rà ¥m ³n ³ng à ¥duà ±t ³Ãƒ ®n à ±Ãƒ ®sts, whà ¥thà ¥r  ³t  ³nvà ®lvà ¥s blnà ±Ã‚ ³ng w ³th à ³Ãƒ ®ur à ±urrà ¥nt sv ³ngs gà ®ls, sà ¥tt ³ng uà ° 529 à °ln à ®r à ®thà ¥r  ³nvà ¥stmà ¥nt, à ®r tk ³ng à ®ut là ®n.

Factors that considered when chosing a cladding system for a building Coursework

Factors that considered when chosing a cladding system for a building - Coursework Example Additionally, correct assembly of the components is necessary for a satisfactory performance of the system. The choice of the roof and wall cladding significantly influences the appearance of the building. Profile shape, fasteners and colour are particularly important. The profile shape influences the building’s appearance because of its effect on the perceived texture and colour of the cladding (Kassem, Dawood & Mitchell, 2012 p. 1042). The choice fasteners also influence the overall appearance of the building. For this reason, designers must careful consider the location, shape, size and colour of the washers and fasteners. Cladding system usually has a significant contribution to the overall wall insulation values. A number of complex cladding products encompass insulation. For instance, those with higher R-values, which relates to the capability of the material to resist heat flow, can limit bulk insulation between frame members in varied climatic conditions. Cladding fixed to frames, which are lightweight does not contribute to thermal performance irrespective of its mass, since it is on the outside of the building and uninsulated (Pan, Dainty & Gibb, 2012 p. 1244). Using cladding of higher mass in lightweight framing systems can greatly reduce thermal performance. Vermin resistance is usually dependent on the design details of the construction. Compound cladding systems that have EPS foam backing are likely to harbour birds and rats. In addition, termites do not attack reconstituted timber as well as non-timber systems. The minimum performance requirements for the aforementioned factors are entirely established by legislation (Kassem et al., 2012 p. 1048). Therefore, it is essential to consider the already laid policy when selecting a cladding system for a building. Cost of an insulated cladding in a normal industrial or commercial building is of a

Hall of frame for president of us Essay Example | Topics and Well Written Essays - 750 words

Hall of frame for president of us - Essay Example He is recognized for his efforts in making the country the world’s superpower during the war. He also had a vision of protecting the county’s citizens from the effects of the great depression. His legislation that guided the country through the great depression makes him a good leader (Stadelmann, 2009). Theodore Roosevelt was a great president who used his influence to the citizens to accept his ideologies. His influential ability helped him to get legislation passed in the congress (Stadelmann, 2009). He was the first president to use his influence to drive his foreign policies with other countries, and this ensured good international relations with them. William Jefferson Clinton is another great US president who is admired for his ability to handle crisis and scandals. He managed scandals effectively without letting them interfere with his leadership. I also like President Ronald Reagan due to his great communication skills; he would influence the public through his speeches and inspire the public through his messages (Bolno, n.d). President John Fitzgerald Kennedy is one of the best influential leaders that I have always admired. He is presumed to have had some leadership attributes from his father who had served as an ambassador in 1937 to 1940. He is renowned for his leadership styles, which the subsequent presidents of the United States have tried to emulate over the years. John Kennedy is best favorable president due to his leadership attributes were exhibited throughout his life. His first attribute as a great leader is charisma. This is due to his ability to inspire people through his practical choice of words. His messages motivated people to accept his leadership policies. He chose very wise words to manage crisis by demonstrating an ability to handle delicate situations amicably. The second attribute that I like about him was his visionary leadership. Kennedy was seen as a visionary leader who shared his vision and goals of the count ry with all citizens through his speeches (Colvin, 2008). This attribute creates an understanding that the future of a country depends on the leaders’ vision. As a visionary leader, he was able to show the direction which he wanted to lead the country. Hence, through this, he received great credibility and support from many people. The third admirable leadership attribute of President Kennedy was that he was able to delegate (Hald, 2007). A leader needs to delegate some powers to his subordinates who should share the same ideologies so that he can ensure that objectives are met in time. In addition, Kennedy’s administration was made up of learned scholars who were competent to take up roles. Hence, Kennedy easily delegated his authority to some of his cabinet while still exercising his control powers. This was seen by his appointment of Dean Rusk as his secretary of state (Hald, 2007). The fourth attribute of Kennedy that I like is that of inspirational leadership, a l eader should inspire his followers towards excellence (Colvin, 2008). Moreover, President Kennedy inspired other people to excel in the duties that they were assigned to, and offered support towards achieving such goals. Therefore, this encouraged teamwork and unity because people felt as part of his government. Lastly, I admire the courage that President Kennedy portrayed especially in dealing with serious issues. Since he had previously served as in the navy, Kennedy was seen to be courageous when dealing

Tax and Ethics Essay Example | Topics and Well Written Essays - 1000 words - 1

Tax and Ethics - Essay Example The issue of aggressive tax planning raises the question of ethics. Each of the aforementioned players has a critical role in the arrangement as ensuing thesis underscores. In an attempt to tackle the query at hand, it is important to understand the roots of the economic power plays of the international system. In his discourses, Immanuel Wallenstein discusses political economy of global capitalism. In an attempt to articulate his major argument, Wallenstein develops a theoretical framework, which he calls the World Systems Theory. According to this theory, there is a characteristic structural disparity brought about by capitalism. He espouses that in the political economy of capitalism, the developed economies of the West emerge as the holders of capital since they control the market. Subsequently, the impoverished countries of the third world provide cheap labor and raw materials required to facilitate production. Echoing the same thoughts, Karl Marx had earlier noted that elite na tions of the West could not continue to enjoy this prestigious condition without exploiting the poor countries. Information retrieved from the annals of Karl Marx’s ideology dubbed the Communist Manifesto indicates that there are two key players in the power play of the international system: elite individuals and multinational companies. In the political economy of global capitalism, self-preservation is the ultimate goal. For multinational companies, the subjects of this study, aggressive tax planning is one of the devious tactics used to meet this end goal. Role of Key Players in Aggressive Tax Framing As famed global visionary, Steve Jobs once said, with great power comes responsibility. Through aggressive tax planning perpetuated by their lobbyists, strategic planners and advisers with the help of the mainstream government, multinational companies have ignored their responsibility role by shirking away from their duty to care. By ignoring their duty to care, they ignore t heir ethical duty thus abusing their corporate social responsibility. Their subtle tax circumvention mechanisms are a show of greed and thirst for economic power, which raises ethical concerns. Sources retrieved from Amnesty International indicate, â€Å"Starbucks had sales of ?400 million in the UK last year, but paid no corporation tax. Amazon, which had sales in the UK of ?3.35 billion in 2011, only reported a "tax expense" of ?1.8 million And Google's UK unit paid just ?6 million to the Treasury in 2011 on UK turnover of ?395 million.† Economic experts from the Wall Street Journal apportion blame to professional advisory agencies. The professional advisors of the companies themselves have come under fire on the type of advice that they have given which has in turn given rise to the tax avoidance. Key professional services firms such as Deloitte Touche, PricewaterhouseCoopers (PwC), KPMG, and Ernst & Young are equally as guilty as the companies themselves are. Certain expe rts argue that these advisory agencies are the real culprits. According to the Wall Street Journal, these advisory agencies wilfully mislead and manipulate the companies for their own profitable purposes. Top economists accuse the advisory agencies

Consumer Responses to Sex in Advertising

Consumer Responses to Sex in Advertising Abstract: This study analyses the Chinese and British consumers responses to sexual content in advertisements, the advertised brand and consumers buying intentions towards the brand. Focus groups will be the principle research method used in this study, totally 32 Chinese and British participants (including 16 male 16 female) will attend the focus groups discussion. The purpose of this study is to examine the differences in the effect of sex appeal on advertising and brand evaluation between Chinese and British consumers. This investigation will also explore whether gender or product involvement will have any significant relationship with consumers attitudes regarding different sex appeal ads. Rationale for the research Advertising is an important global marketing strategy, it is important for managers to know whether they can use standard advertisements in each of the places where their brands are sold or whether they need to à ¢Ã¢â€š ¬Ã…“localiseà ¢Ã¢â€š ¬? the advertisements my modify them to adapt the local cultural. The appearance and popularity of using sexual appeals in advertising has become a serious issue in the last 50 years. When using sex in international advertising, it is important to figure out whether sex appeal could be adopted cross national. Whether the effect of using sex in commercials is vary by country and cultural background. The main goal of the present study is to examine how the effect of sex contained advertising and consumers attitude toward these advertising and associated brand vary in different cultures by comparing Chinese and British consumer responses. There are many differences in social systems, cultural backgrounds and marketing and economic approaches betw een these two countriesChina is considered one of the largest developing countries in the world which has made it a target market for manufacturers from around the world in recent decade, whereas the United Kingdom is a highly developed Western country and is one of the main exporters to the Chinese market. The overall research objectives were defined as follows: 1. Fill the existing Gap in Chinese Research into Sex and Advertising Compared to the British regulators of the 1990s and early 2000s (Independent Television Commission, Broadcasting Standards Commission and the Radio Authority) which carried out a number of studies into the consumers attitude and responses toward sexual content in advertisements, the study in this area in China has been rare. One of the purposes of this research is to gain a comprehensive understanding of Chinese consumers responses of sex appeal advertising; what are the responses of Chinese audiences when they are exposed to sex appeal advertising? Does sex in commercials sell for Chinese consumers? This study could help the managers who targeting Chinese market understand the attitude and responses of the specific type of sexual content in advertising. This study will also investigate the specific type of sexual appeal which might cause public offence. Recognizing the audiences attitude and acceptance of specific sexual content in advertising might increase the effectiveness of usi ng sex appeal in television in Chinese market. 2. To understand the differences and similarities of consumer responses exist in both countries. Through a comparison of British and Chinese consumer responses, the difference and similarities that exist in these two countries will be outlined. This work will contribute to the understanding of how sexual appeal work differently by countries and by genders. Research Questions RQ1. What are the key differences in responses toward sex appeal advertising, brand, and buying intention between Chinese and British Consumers? RQ2. Whether gender is a significant variable in consumer responses to sex contained advertising? RQ3. Whether product type is a significant variable in consumer responses to sex contained advertising? Literature Review The definition of sex in advertising Since the 1800s, markets and advertisers have used sexy words and images to sell certain products. Along with the emergence and popularity of sexual advertisements, numerous studies have been carried out in this field. American social scientist Byrne (1982) deemed that sexual advertisements are a type of advertising with ascribed sexual meaning. Courtney and Whipple (1983:p.103) defined sex in advertising as à ¢Ã¢â€š ¬Ã…“sexuality in the form of nudity, sexual imagery, innuendo, and double entendreà ¢Ã¢â€š ¬Ã‚ ¦ employed as an advertising tool for wide variety for products.à ¢Ã¢â€š ¬? As noted by Gould (1994), sex in advertising is typically visual (physically attractive models, depictions of sexual behavior with partners or alone) but can also include verbal innuendo and explicit copy. In 2001, Reichert et al. cited that in the context of advertising, sex has been general considered as a tool of persuasion to draw attention to certain products or brands. By its very nature, advertising is a form of persuasion communication. (Thorson, 1990), As such, sex could be used to as persuasive message to promote products and brands. In 2003, Reichert pointed out that sex in advertising can be thought of as a sexual appeal that involve many factors and forms such as nudity, physical attractiveness, sexual behavior and double entendre (Reichert, 2003). Whatever presentation of the sex, the important underlying conceptual commonality is that the information evokes sexual thoughts and feelings in the viewer (Reichert, 2003: 234). Does sex sell? The previous study indicated that with sexy illustrations advertising can effectively grab consumers attention and improve recall of the commercial message. Sexual appeals have been shown to be more attention. Marketing researchers in this area investigated reactions of individuals to certain sexual appeals in advertising and explored reveal how sexual stimuli evoke reactions in individuals, and how these reactions may influence consuming behaviors. The goal of an advertisement is to promote products or services in an effective manner to attract the most people. If an advertisement cannot grab peoples attention, then it cannot affect their likelihood to buy that product. Thus, advertisers seek to make their commercials noticeable to their audiences. Consequently, marketing studies in this area often investigated whether marketing effectiveness of sexual advertising is improved by comparing audiences attentions between sexual and non-sexual advertising. In other words, these studies try to find whether sex appeals could increase the chance for ads for grabbing consumers attention then arousing their buying intention. The impact of sexual appeals on brand name recall and brand evaluation are also important themes in this field. Berceid and Walster (1994) investigate the power of the physical attractiveness. They found attractive people are usually rated as more desirable, respectable and influential than less attractive people. This psychological evidence on the power of physical attractiveness supports the potential commercial value of using sexy models to promote products in advertising. Alexander and Judd (1978) found that nudity and erotic content in ads can increase consumer attention to an advertisement but not necessarily enhance the brand recall and brand evaluation. In the study carried out by Marilyn et al. (1998), sexual appeals have been found to be more attention-getting, likeable, dynamic and more likely to increase a consumers interest in the topic than were nonsexual appeals. The previous research shows that with sexy illustrations advertising can effectively grab consumers attention and improve recall of the commercial message. Sexual appeals have been shown to be more attention. However, sexual appeals that are attention grabbing can also fail to enhance brand recall and brand evaluation of advertising. Many studies found that brand recall from non-sex-containing advertising is higher than that from adverts that do contain sexual content (Steadman 1969; Alexander Judd, 1978; Courtney Whipple, 1983). Individual Difference and Product Type Previous study indicated that individual differences of consumers and product type promoted in ads should be considered when predict the effectiveness of using sexual appeal in commercials. The gender differences and different cultural background of consumers could impact their attitude toward sex contained advertising, moreover, the different product type promoted in sex appeal ads could influence consumers attitude as well. Male and female represent distinct differences when they were exposed to sexual content. Men showed more tolerance of sexual theme and content, meantime, their attitude toward sex appeal ads itself and associated brand were more positive than their women counterparts (Steadman, 1991). In 2004, Pope et al. considered gender differences as an independent variable of impact on consumers attitudes toward sex appeal advertisements. The finding indicated that compared to males, female consumer were more tended to responses positively to mild sexual appeal in adverts. The cultural background is another important capricious in consumer responses to sex appeal ads. People from different countries have distinct attitudes and opinions of sexual content contained in commercials. The research shows that in continental European countries, such as Denmark, Germany, Italy and France, consumers generally showed tolerance of nudity in advertisements (Frith Mueller, 2003). In fact, according to a focus groups survey launched out by Tissier-Desbordes and Manceau (2002), French women typically regard female nudity and sexuality as aesthetic rather than sexual and erotic appeal. Wheras, Fetto (2001) carried out a public opinion survey in the U.S. focuses on peoples opinion toward sexual image in print advertising, majority people express that they do not like much sex in print ads and will boycott products which applied sexual appeal to promote. Meanwhile, compared to the U.S. consumer, British consumer showed an even stricter attitude toward female nudity in commercials (ITC, 2003). The previous research also indicated that influenced by traditional social and cultural values, people who live in countries in Asia and the Middle East tend to be more conservative than the US and Europe with respect to sexual content in adverts ( Frith Mueller, 2003). In addition, people were more likely to accept products and have positive attitude toward brand when they could see clear congruence between the products and the sexual content. Beauty and personal care products could easily be associated with sexual content and so increase the recall and acceptance among audiences (Gunter; 2002; Cheng, 2002). When consumers could not found clear relationship between the product type and sexual content they were more easily to be offended and harm the brand evaluation. The Sexual Content Might Cause Public Offence in Britain and China In Britain, IBA (Independent Broadcasting Authority) carried out a serious public opinion surveys in 1980s. This work was concerned, especially, with the publics acceptance not just of sexual treatments in advertising, but with the advertising of products that were associated directly or indirectly with sexual matters (Independent Broadcasting Authority (IBA, 1988). The finding shows people find advertisements that featured sexual matters or promoted products for personal hygiene deeply offensive, only 16% audiences admitted that they had been offended by advertisements. The greatest source of these offensive advertisements is related to nudity or sexual content. The majority of audience (70%) said they would not feel embarrassed by watching sanitary protection products on screen. In a later survey, more than 1,1000 UK television viewers were asked if they had ever been offended by television advertisements in this study. Most people expressed they did not think AIDS, contraceptives or condoms advertisements would cause offence. However, majority of British Viewers felt uncomfortable when faced by advertisements for homosexual advice services and Homosexual related products. In 1994, ITC research comprised focus groups and depth interviewer to investigate audiences attitude toward different degrees of nudity in advertising. The finding indicated that nudity was regarded as more acceptable when it was relevant to the product and appeared after 9 pm. The data of focus groups revealed that the suggestive and partially nude seems to could be accepted by audience in any time, semi nude and back nude could be accepted after 9pm, full-frontal nude and sexual intercourse imply or explicit scenes were unacceptable by audience (ITC 1998). In 2004, British researcher Andrea and Lloyd carried out a focus groups survey to examine the consumer attitudes towards female nudity in advertising. The data from focus groups that consumers are more accepting of female nudity in adve rtising when they see a clear congruence between the sexual content and the product, message or positioning. There have been many fewer public opinion surveys on sex contained commercials in China. The only substantial studies we have located are that conducted by Cheng in Hong Kong in 2002. This survey used questionnaire which aimed at identifying what kind of advertisements consumers find offensive. The finding indicates that commercials promote contraceptive products were considered as more offensive than ads about female and males underwear. This study also pointed out that whether an audience will feel offended by advertising on the appeal than the product itself. Relevance to my study The review of previous research may contain clues about how specific aspects of advertising can exert effects on consumers. It provides useful inputs to methodology. The review of previous studies in this field could help to understand that how consumers responses to sex appeal should be studied and analyzed. Three important elements, attitudes towards the ad, the brand and buying intention were adopted for testing the effectiveness of sex appeal in this study. The review of relative gender-role stereotyping studies offers the theoretical basis for examining the men and womens different attitudes when they were exposed to sex contained advertisement. In addition, the previous cross-national comparison work, especially those compare sexy advertising in western and eastern cultural context, offers more detail what we already know about cross-national comparison into consumers responses to sex appeal advertising. Methodology Given the nature of my project, qualitative research approach would be the best way to fully tackle the research questions. This paper will apply focus groups to examine peoples attitude and opinion toward sex in advertising. It also tries to explain the differences existed in the Chinese and British consumer towards sexual appeal advertising. Participants For focus groups, Chinese and British participants will attended in group session to discuss their opinion and attitude toward sexual appeal in advertising base on their individual experiences. In total, 32 participants will take part in this study and were divided into 4 groups: Chinese females, Chinese males, British males, and British females. All participants are university students in LSC. Procedure Each of group would be asked to watch several advertisements contained different level of sexual content. Some advertisements only contain mild sexual content such as soft kissing, embracing, and suggestive nude), others contain high level sex appeals such as half nude, making out and sexual intercourse implied). The product types promoted in those sex contained ads are varying from beauty and personal care stuffs to electronic products. After that, participants would answer questions regard to their attitudes toward ads itself, brand and buying intention, and each participants will be required to discuss the question with others. Focus group will run for around 90 minutes. All discussion will be taped for data analyzing.

Juan Gris Essays -- essays research papers fc

Juan Gris, a Spanish-born painter, made important contributions to the modern style of painting called Cubism. GrisÕs paintings were always depicting his immediate surroundings. He painted still lives composed of simple, everyday objects, portraits of friends, and occasionally landscapes or cityscapes. The objects in his paintings and collages are more clearly defined and richly colored than those in the works of the earlier cubists Pablo Picasso and Georges Braque. His attention to the object in his compositions, and more typically Spanish hues, link his work to the Spanish still-life tradition. That tradition presents itself in many of his works. In Gris, work Bottle of Anis del Mono he puts the whole label of the bottle. Most typical of which is PicassoÕs Spanish Still Life. In this work, Picasso utilizes the precise red and yellow colors of the Spanish flag in depicting a ticket to a bullfight. Synthetic cubism was what Gris was painting. Pablo Picasso also being of Spanish decent used these influences. Cubism began as an intellectual revolt against the artistic expression of previous eras. Analytical Cubism and Synthetic Cubism are the two main terms used to describe paintings from this movement. In Analytical Cubism, the artist broke down, or analyzed, and then reassembled the observed forms in a mixture of ways. Similarly, in Synthetic Cubism, artists attempted to synthesize or combine imaginative elements into new representational structures. Among the specific elements abandoned by the cubists were the sensual appeal of paint texture and color, subject matter with emotional charge or mood, the play of light on form, movement, atmosphere, and the illusionism that proceeded from scientifically based perspective. Instead, Cubists used an analytic system in order to disjoint and reorganize the three-dimensional subject, which they were painting. In a shallow plane or within many interlocking and usually transparent planes the object would be lost and found again. Usually showing th e object from different angles on a two dimensional plane. Originally, from Spain, Juan Gris moved to Paris in 1906. It was there where he learned and watched the progression of cubism. He met and lived next to innovators of this art form, Pablo Picasso and Georges Braque. Although he is not the pioneer of this art form, his first significant paintings appeared in 1910 and... ...y. Such profound events, which altered French society, are certainly connected to the stylistic development of Cubism. GrisÕs style was a commentary of the times. In his 1914 work, The Table, Gris pasted a newspaper headline onto the table, which when translated, means ÒThe True and the FalseÓ and the concept of illusion versus reality. The texture is independent of the objects. The wood grain representing the texture and material of the table seems to be distant from its outline, the glass of the table. Underneath it, there is a key meant to open the drawer to the table revealing no wood grain and what Gris felt was the ÒtruthÓ of the primed and plain white canvas. This paralleled the truth depicted in the headline. GrisÕs ability to contrast the clearly defined images, with the extremely abstract and disorienting images, was his signature style during this period. Still Life with a Guitar is a perfect example of GrisÕs early works in Synthetic Cubism. He retained this style throughout his career and it ultimately became his trademark. Bibliography Antliff, Mark and Patricia Leighten, Cubism and Culture, Thames and Hudson, 2000. Green, Christopher, Juan Gris, Yale, 1992.