The importance of encouraging children free essay sample

1.Raised nursery bed in the outside territory with fertilizer, spades and seeds with watering jars 2.CD for the youngsters with a determination of melodic exercises, for example, development and activity tunes, activity rhymes and story discs with books accessible to peruse alongside the CD. 3.Story sacks, to empower the youngster to re-institute in their own specific manner with props a story. 4.musical instruments, including drums, shakers, tambourines, xylophones, boomwhakers, triangles and recorders, to empower the youngsters to communicate 5.Paper, pens, paint, scissors and diverse surface papers, materials and other piece things. Boxes to garbage model. 6.Large cardboard boxes and cylinders, empowering the youngsters to utilize them in fanciful play as anything they need them to be, for example, a transport, a pontoon, a plane and so forth 7.ribbons and scarfs to permit the kids to move to music utilizing the strips and scarf to communicate. 8.Using the ICT hardware to utilize PC projects and games. We will compose a custom exposition test on The significance of empowering youngsters or then again any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page 9.Baking and cooking and getting ready organic product snacks, for example, rolls or natural product kebabs 10.Circle spots to use as venturing stones and make stories en route. 3.3Explain the significance of urging carers to help kids and youthful peoples’ innovative exercises It is significant for carers to help kids and youthful people’s innovative exercises as it enables the kid to learn and create in an alternate was from in the school setting. It is significant that kids are defined limits, but at the same time are allowed to investigate and have unstructured chance to be unconstrained and innovative. In the event that the carer has an enthusiasm for cooking, or cultivating drawing or painting, urge the youngster to participate in the enthusiasm to support their innovative reasoning. It helps both carer and kid to investigate various chances and will assist with building fearlessness and confidence. On the off chance that the youngster sees that their parent/carer appreciates learning through an action and is getting a charge out of it, at that point they consider it to be a positive encounter and it will assist them with developing an inspirational mentality towards learning new things. 4.1Explain the significance of investing inventive energy with youngsters and youngsters and the advantages that can result It is essential to invest imaginative energy with kids as it shows a kid how you can cooperate as a group. It additionally creates numerous odds to discuss the movement and open finished inquiries can be posed by the grown-up to connect with the kid further and to broaden the action. By the grown-up investing quality energy with the youngster a bond is framed and the learning experience is delighted in additional by the kid having a grown-up participating in a movement with them. Youngsters are likewise ready to pose inquiries and will assist their turn of events.

The Impacts of Government Intervention into the Market

In 2009 the organization of Barack Obama forced higher levies on the imports of tires from China. To a huge degree, this choice can be seen as the strategy of protectionist since it intends to shield household makers from outside competition.Advertising We will compose a custom exposition test on The Impacts of Government Intervention into the Market explicitly for you for just $16.05 $11/page Learn More This paper will talk about the impacts of such government mediation into the market; specifically, we will talk about the connection among request and flexibly. By and large, it is conceivable to contend that this choice will strongly affect the shoppers, who might need to follow through on greater expense for the item. It ought to be noticed that in 2008 Chinese producers spoke to roughly 17 percent of the tire business in the United States (Shedlock, unpaged). The new 35% levies constrained a considerable lot of them out of the market. Therefore, the amount of items, accessible to US purchasers has lessened. It is smarter to delineate these progressions with the assistance of flexibly and request bends. This outline shows that the gracefully of tires reduced while the interest for the item stayed at a similar level. The main conceivable result of these progressions is the expansion of costs. The key issue is that after the presentation of higher duties, the exhibition of residential tire-makes didn't improve; actually, they delivered a similar measure of tires, around 136 million as in 2008 (Shedlock, unpaged). The main distinction is that now Chinese firms can't rival American makers on equivalent footing. This proof demonstrates that horrible showing of the US tire industry can be clarified not just by the solid Chinese nearness. The sources of this decay ought to be looked for in the emergency that inundated the whole car industry, including tire producers. It ought to be conceived as a top priority that not all agents of the US tire industry bolster this choice of the Obama organization. Some of them accept that these duties will hurt an incredible number of individuals, who work in this industry, for instance, retailers, specialists, wholesalers, dockworkers, etc (Tire Industry Association, unpaged).Advertising Looking for paper on business financial matters? How about we check whether we can support you! Get your first paper with 15% OFF Learn More As an obvious actuality, it is theorized that this administration intercession into the market may bring about the loss of 25,000 US occupations. As should be obvious, this is one of those cases, when the arrangements of protectionism can blowback. Plus, one should consider that the United States sends out an incredible number of items to China; to be specific, we have to make reference to rural products (Shedlock, unpaged). In this way, if Chinese government chooses to react to the US approaches along these lines, numerous American ranchers will continue incredible misfortunes in incom e. Aside from that, some American producers such Boeing may likewise experience the ill effects of this approach, gave that the Chinese clients of this organization decide to work with an alternate provider. At first, Barack Obama’ choice to collect higher taxes should safeguard roughly 5.000 occupations for American specialists. Be that as it may, the potential downsides of this strategy far exceed its advantages. As a matter of first importance, it can prompt the development in costs for the item. Also, it will hurt those individuals, who help to ship and disperse tires to the clients. Thirdly, this protectionist strategy may strain the US exchange relations with China, which may create unfavorable consequences for some American ventures, particularly ranchers. Works Cited Shedlock, Mike. â€Å"Obama Risks Global Trade War with Misguided Tariffs†. MISH Global Economic Trade Analysis. 2010. Gotten to from http://globaleconomicanalysis.blogspot.com/2009/09/obama-danger s worldwide exchange war-with.html Tire Industry Association. â€Å"Tire Industry Association Expresses Disappointment With President’s Decision Concerning Chinese Tire Tariff† 2009. Gotten to from https://www.tireindustry.org/ This paper on The Impacts of Government Intervention into the Market was composed and put together by client Keith V. to help you with your own investigations. You are allowed to utilize it for research and reference purposes so as to compose your own paper; be that as it may, you should refer to it likewise. You can give your paper here.

In Defense of Peer Pressure

In Defense of Peer Pressure Peer pressure gets a bad rap. Since elementary school youve been taught “Dont give in to peer pressure!”an oversimplification of a generally good principle: dont let other people tell you what think or how to act, be your own person and make good choices. Im here to tell you how this is fundamentally flawed. What Mrs. Andrews (what? Your kindergarten teacher wasnt named Mrs. Andrews? Deal with it.) didnt tell you was how important peer pressure was, and is, to our development as individuals. We are social creatures, and learning from what our friends do and taking on those attitudes is essential to discovering and expressing who we are. Sure, Mrs. Andrews wasnt all wrong: the “Dont do drugs” bit still holds some weight, and if all my friends jumped off the Harvard bridge well, actually, come to think of it, I can swim across the Charles My point is: peer pressure isnt always bad. Listening to your friends, and letting them affect you, can have an incredibly good influence. But this is all pretty abstract. Let me get to the point. My hair is purple. Lets be frank: dyed hair is a stereotype of my dorm, East Campus (among other dorms), and its one of the true ones. Looking around just my floor, I see Vicki and Lex with blue hair, Kerry and Clark with purple, Sarah and Decker with red, Duncan with green and thats in just one walk down the hallway! People keep hair bleach and a variety of colors close at hand, and if you still have your natural hair color, youre an exception to the rule. Even more so than hair dye, peer pressure is pretty prevalent here. For example, a lot of people I live with really like climbing, rappelling, and caving. They like it so much that they introduce freshmen to these activities, inviting us to climb at MITs bouldering wall or go on trips to caves on the weekends. As another example, there are loads of people around who love cooking, and cooking well. Upperclassmen invite freshmen to cook with them, or to be in a food co-op with them. (yes, I remember I promised you a food coop post. Its coming, sometime, I swear!) The examples stretch on: some people like knitting, some people like spinning poi. So long as a few people are around with a particular interest, like dyed hair, peer pressure makes the trend spread around. Everyone here is a reflection of some common “culture” a culture that really is made up of a mix of everyones interests. Its pretty clear to me that this form of peer pressure is not at all bad. Everyone at MIT has a passion of some sort, and spreading these passions to others is a natural extension of how much we love what we do. But on some level I dont think its fair to call it peer pressure. People get interested in the same things as their neighbors, not because they feel pressured to, but because they can see how awesome those things are. You will almost certainly experience this effect at some point in your life, and its something you should embrace. I didnt dye my hair purple because I felt pressured by all of the untraditional hair colors around me. The people in my dorm didnt pressure me, they talked to me. I learned about why they dyed their hair. I heard their opinions: that it doesnt matter what colors society thinks hair should be; if you think something would look good, you should try it. And I discovered I agreed with them: why should blonde and brunette and black and redhead be the only acceptable colors? Wouldnt purple look awesome? Yeah, I think it does. Post Tagged #East Campus

An Analysis of How Mass Media Affects the Youth - 950 Words

AN ANALYSIS OF HOW MASS MEDIA AFFECTS THE YOUTH Imagine a world without media. Can limiting the amount of media in today s society, decrease the affects it has on the young minds of today or not? Can their minds develop an intellectual way of thinking and behaving under a restricted amount of media? Being so, media everywhere has both negative and positive influence on the youth. This essay will discuss such influences of the media on the youth as well as how they can be addressed. First, the mass media affect young people’s fashion sense. Simply take a glance at the way young people around you dress nowadays, it is probably something they have picked up over the internet or magazines. What they are wearing may look similar to what†¦show more content†¦The only solutions that can be given to minimize these problems are parental and school involvement. To address these problems, schools have programs that promote media awareness. These programs would allow teenagers to understand how media has an impact on them socially. Parents also have the ability to enforce media awareness on their children. It is their duty to control and monitor their child s viewing habits. If parents do not influence their children, the media will do it for them. If these problems are not dealt with, young people are going to be less confident, more violent and possible drug abusers. In conclusion, we have absolutely no control over the media. However, we do have the final decision on the path we choose to take. The extent of the power mass media is able to influence us only reaches this far; the rest is really still within our control. As individuals, young people also must control their actions and learn to grow safely and healthy in the changing environment. REFERENCES 1. Berger, Gilda. Violence and the Media. United States of America: Moffa Press, 1989 2. http://www.cps.ca/english/statements/PP/pp03-01.pdf 3. McQuail, D., McQuail’s Mass Communication Theory. 5th ed. London: SAGE Publications Ltd,2008 4. Ruddock, A., Understanding Audiences: Theory and Method. London: Sage PublicationsShow MoreRelatedAnalyzing Violence and Crime in USA1357 Words   |  5 Pageslook specifically at the youth of this country and the effects that are produced because of their behavior. Essentially, this essay will try to communicate how the proliferation of violence committed by American youth demonstrates tight connections among culture, media, and capitalism creating unique circumstances that result in excessive violence and rage relative to other youth around the world. This essay will first introduce the subject of juvenile crime and youth violence and indentify similaritiesRead MoreObesity And The Mass Media Essay935 Words   |  4 Pagescan resolve a problem, an issue or unknown? I am particularly interested in the contributors to eating disorder, for instance, the relationship between eating disorders to bullying, the media, social environments, and so forth. D. What is your topic about? The research topic is about bulimia and the mass media. The topic will relate to the mental health of female adolescents. There is no set geographic location nor would timeframe for the literature review as I felt it be too constraining. E.Read MoreThe Main Environmental And Emotional Causes And Crisis Intervention Of Teen Suicide Essay1643 Words   |  7 Pageswho has suicidal thoughts. In addition, this paper will investigate the effect that crisis intervention has on teen suicide and how to approach someone who may be experiencing suicidal tendencies. There are numerous causes for suicide among teens based on emotional tendencies and environmental influence. Teenagers are still vulnerable and impressionable to how the mass media portrays different methods of suicide and reports collected reveal that suicide attempts have increased dramatically (Gould,Read MoreThe Effects Of Media On Fear Of Crime1488 Words   |  6 Pagesthe Media Numerous studies have been done investigating fear of crime and causal links (Dorfman and Schiraldi 2001; Gerbner and Gross 1976; Hale 1996). However, few empirical studies have been done that examine the effects media has on fear of crime (Chermack 1994). Media is defined as a manner in which we can access information and news through technology (Gillium 2000). This might be on television, radio, newspapers and magazines, and other online sources. Studies have found that media is dominatedRead MoreHarassment And Bullying On Social Media1568 Words   |  7 PagesHarassment and Bullying on Social Media What is the history of this topic? Since the beginning of time people have always had an instinct for the desire to survive. Through this instinct of survival comes competition, where people feel the need to surpass others to get what they want, which has not changed as humans have evolved (Donegan, 2012, p.34). The aspect of competition occurs in many aspects of our life including in our education, social and economic systems. In the U.S., capitalistic societyRead MoreInfluence of Hollywood films on the moral Values of Nigerian youths5511 Words   |  23 PagesCHAPTER ONE INTRODUCTION 1.1. BACKGROUND OF THE STUDY The mass media exert great persuasive effects on the thoughts and behaviors, by encouraging people into new lifestyle patterns, fashion, etc. Among all media, films play a major role in affecting the thinking pattern of the society (Evra, 1990). Films also referred to as motion pictures, involves projecting a series of images into the screen to create an illusion of motion. It is one of the most popular forms of entertainment, enabling peopleRead MoreYouth Violence and the Mass Media Essay2083 Words   |  9 PagesIntroduction The problem I am researching is the desensitizing of Americas youth through violence in the mass media, specifically television and video games. I am interested in studying it because as violence on television and the violent content contained in video games has increased, so has youth violence. I want to find if the increasing violence shown on television and video games has a desensitizing effect on Americas youth, thus, increasing the probability that they will commit an act of violenceRead Morerhetorical Essay1043 Words   |  5 Pagesï » ¿Rhetorical Analysis The article ‘We Are Training Our Kids to Kill’ by David Grossman is an attempt at explaining the effect of mass media on our children as far as violence and the impacting role it plays. Grossman, a self entitled ‘world traveler and an expert in the field of â€Å"killology† uses the rhetorical aspects of ethos, pathos, and logos to get his point across. Regardless of the fact that Grossman did build some credibility for himself, used reasoning, emotion, and some facts to supportRead MoreEssay on Video Games and Violence1481 Words   |  6 Pagesthe suspect confide to most they tend to find something that they can express to in most of these cases they are entertainment media like video games. Now I know there are some who would disagree that video games have nothing to with this about this topic. However as this paper goes deeper in this issue we can finally find out whether video games had influence regardless how powerful it is on gun violence. Throughout this paper we research what type of behavioral and psychological effect video gamesRead MoreMedia Is The Most Accessible Form Of Information1643 Words   |  7 PagesThe media is widely acknowledged as the most accessible form of information in the world. Especially, adolescents are one of the experienced Internet users. Besides, they could have access to most contents easily. According to one study, American teenagers took their times a lot to using media (SNS, Internet, games and television). The average hours per a week are more than 38hours. One of the contents what they spend their time is YouTube. It is a large video sharing service and more than 4 billion

Sociological Perspectives on the Family - 2325 Words

Sociological Perspectives on the Family SOC101: Introduction to Sociology Instructor: Jeanette Maxey August 15, 2011 Sociological Perspectives on the Family In the field of sociology, there are numerous approaches sociologists reflect on when studying humankind’s behavior. Sociologists argue that no single theory is correct by itself; but to a certain extent, they draw on all of them for various purposes. Sociologists vision the social world in diverse ways, meaning seeing the world as stable and a continuing entity. Those who have this view contend they are impressed with the endurance of social institutions such as family. Family is â€Å"one of the most important aspects of what happens to us over the life course.† (Vissing, 2011)†¦show more content†¦Thus, the individual is produced by society. From the functionalist perspective, one could conclude that the individual’s perspective is shaped by understanding their role, function and responsibility within the family unit. Unity and progress are achieved when each individual understands, commits, accepts responsibility and is accountable in their role. Discord and chaos are achieved when even one member does not understand, will not commit or refuses to accept and function within their role. For example, a father would be expected to be one who must provide and protect his family. This is based on standards of expectations of what fathers are supposed to do and what fatherhood means in the given society of which they belong. Individuals who adhere to functionalism would be rooted in their functions, roles, and expectations that a re expected of them. Social Change Functionalists believe societal change is predictable and positive (Vissing, 2011). Social change within the family is planned for and expected. Social change and interaction within the family is hoped for as a child grows. A toddler learns to walk; children learn to dress themselves; and teens begin choosing their own music and style of dress. By graduation they are almost autonomous. As long as children and parents agree with the roles they are expected to fill, the family canShow MoreRelated Sociological Perspectives and the Social Institution of the Family1754 Words   |  8 PagesSociological Perspectives and the Social Institution of the Family Society is the subject of the social sciences. Generally Speaking society is that complex social organization of human beings that share an identity inhabiting dynamic relationships and a distinctive culture. Members of a society identify themselves through that society and work together with other members to ensure that the rules, generally agreed upon by all members to govern how they relate to each other, are in place. SociologicalRead MoreSoc 101-Family Through Different Sociological Perspectives2143 Words   |  9 PagesRunning Head: FAMILY THROUGH DIFFERENT SOCIOLOGICAL PERSPECTIVES Family Through Different Sociological Perspectives Stephani Marlow SOC 101 Instructor Marian Spaid-Ross Jan 15th, 2012 All families are unique. A few decades ago, the most common type of family was the mother and father living with their unmarried children. Today, families are vastly different including more single-parent households than ever before, stepfamilies, and adopted families, and grandparents raising their grandchildrenRead MoreThe Sociological and Psychological Perspective to Child and Family Health in the Wider Context.3655 Words   |  15 PagesThe sociological and psychological perspective to child and family health in the wider context. The purpose of this essay is to critically assess current health and care policies for children in a pre-school setting and their family. It will also have reference to the bio-psycho- social model and its connection from social and psychological perspectives of children’s experience to their health and illness. It will also cover the importance of promoting optimum health and well being within theRead MoreDescribe How The Sociological Perspectives Explain Social Problems Related To The Family1409 Words   |  6 PagesDescribe how the sociological perspectives explain social problems related to the family. The family affords its members with a social uniqueness. Offspring are born into their parents’ social class, culture and race, religious conviction, and so forth. Some kids have benefits throughout life because of the social uniqueness they obtain from their parents, while others face many hindrances because the social class or race/ethnicity into which they are born is at the bottom of the social ladder. TheRead MoreSociology Paper The Other Wes Moore 1356 Words   |  6 Pagesname but end up going down totally different paths in life, hence the quote. In this paper it will discuss the novel, The Other Wes Moore, describe their social location, and describe the sociological perspectives used in sociology and analyze excerpts from the book using each of the three sociological perspectives. Social location is the combination of social factors which locate someone in society (Henslin,2013, pg. 4). Social location includes: Sex/Gender, age, social class, race/ethnicityRead MoreA Sociological Perspective On Homelessness1587 Words   |  7 Pageshomeless in a single night in America. The findings revealed that there were approximately 633,782 people who are homeless in America or 20 out of every 10,000. Approximately 394,379 are single individuals and 239,403 are people in families with 77,157 homeless families in a single night, and approximately 162, 246 are children. Veterans are more likely to be homeless than those who are non-veterans, approximately 29 out of every 10,000 veterans are homeless. Unfortunately, 38 percent of those whoRead MoreEssay on what is the sociological perspective (imagination)691 Words   |  3 PagesQuestion 1: What is the sociological perspective? nbsp;nbsp;nbsp;nbsp;nbsp; nbsp;nbsp;nbsp;nbsp;nbsp;What is the nature of the social sciences? This is the question that began the study of society, first performed by C. Wright Mills in his development of the idea of the sociological imagination. There are many different aspects to the sociological perspective. Merriam-Webster dictionary defines perspective as â€Å"the capacity to view things in their true relations or relative importance†Read MoreSociological Imagination Essay865 Words   |  4 PagesFrom The Sociological Imagination by C. Wright Mills addresses a distinction between personal troubles and public issues. Mills uses specific examples like unemployment and societal development. Mills explains the ability to connect the individual problems with societal problems. Throughout the text, we can see how Mills uses the perspective of an individual to explain the perspective of society and vice versa. Using sociological imagination, I will explain how education is influenced by societyRead Mor eIs There A Sociology Of Love?1046 Words   |  5 Pagesrelationships Sociological perspectives are theories that we use in the sociological world to view our social environment. These are principles set in sociology to answer, illustrate, describe or relate to a certain phenomenon, to give us a perception on a subject. The sociology theories are to enable us to analyse, predict or explain our social sphere. There are macro and micro level analysis of how perspectives work. I am going to evaluate contrasting sociological perspectives to assess particularRead MoreSociological Perspective On The And Mate Selection1597 Words   |  7 Pagespossesses strong sociological perspective however would argue that the decision of marriage is largely influenced by factors from the world around them. More specifically, sociological perspective is the point of view that examines how institutions such as the government or mass media, cultural norms and beliefs, and social hierarchies such as race or ethnicity influence the lives of individuals (Mills 2013:3-4). It ca n also be explained as the opposite of an individualistic perspective, which is the

Taxation of Ill Gotten Gains in South Africa Free Essays

It has recently been reported in the press that SARS has lodged a claim for R183 million in income tax against the estate of the slain mining magnate, Brett Kebble in respect of the R2 billion allegedly stolen by him from the mining companies of which he was a director. It is further reported that the Master of the High Court has rejected the claim on the grounds that the amounts on which SARS sought to levy tax constituted money stolen by Kebble, and that stolen money is not subject to income tax. It has been reported that SARS is to take the Master?s decision in this regard on review. We will write a custom essay sample on Taxation of Ill Gotten Gains in South Africa or any similar topic only for you Order Now Why the issue is being contested on the basis of review, as distinct from the ordinary process of assessment followed by objection and appeal, is not clear. A review is concerned only with the regularity of the process by which a decision was reached, not with the correctness of the decision itself. A moot point of tax law The Kebble case raises an interesting and unresolved tax issue and, in view of the large sum at stake, it may be a case that will go all the way to the Supreme Court of Appeal and bring long-overdue certainty to the law. The Income Tax Act No. 58 of 1962 (the Act) is of no assistance in determining the issue. Section 23(o) states that payments that are illegal in terms of Chapter 2 of the Prevention and Combating of Corrupt Activities Act No. 12 of 2004 or that constitute a fine or penalty for any unlawful activity carried out in the Republic (or in any other country if that activity would be unlawful if carried out in the Republic) are not deductible for income tax purposes. There is, however, nothing in the Act to say that the recipient of corrupt or illegal payments is (or is not) subject to income tax on such amounts, and this issue must, therefore, be resolved by the application of common law, that is to say, in terms of principles laid down by the courts. In COT v G [1981] (43 SATC 159) the Appellate Division of Zimbabwe held that a person who steals money does not â€Å"receive† it in the sense contemplated in the definition of â€Å"gross income† in the Act, because he does not acquire the money â€Å"on his own behalf and for his own benefit†. If this is correct, then the question of whether or not such an amount â€Å"is income† does not arise, since it is only once an amount has been received or accrued that the issue arises as to whether it is income or capital. However, the correctness of this decision is suspect. Certainly, from the thief?s perspective, the reason why he stole the money was precisely to acquire it â€Å"for his own benefit† and the interpretation that the judge accorded this phrase is, with respect, legalistic, artificial and unsupported by authority. In ITC 1789 (67 SATC 205), where the taxpayer in question had solicited millions of rand from a multitude of investors in a fraudulent and unlawful scheme, the court held that those moneys had been â€Å"received† as contemplated in the definition of ?gross income?. If both of these decisions are good law, it would mean that (as was held in ITC 1789) a person who systematically cheats others out of money is subject to income tax on his booty, but that (as was held in G v COT) a person who actually steals money in a systematic way is not taxable. This, it is submitted, is a preposterous and untenable distinction. The true issue was whether the amounts were â€Å"income† It is submitted that both these cases ought to have been decided on the basis of whether, in the particular circumstances, the amounts in question had the character of â€Å"income† in the hands of the felon, rather than on the issue of whether or not the moneys had been â€Å"received† by him. Beneficial receipt was surely self-evident in both cases. It can hardly be seriously contended that a thief or confidence trickster does not intend to acquire the victim?s money for his own benefit, and treat it as his own. The issue of whether money that has been stolen or is otherwise tainted with illegality is â€Å"income† in the hands of the recipient and is therefore subject to income tax, raises many thorny issues, never to date fully addressed let alone resolved by our courts. Some of the aspects of the issue as to whether illegal receipts are taxable as income are ? †¢Illegal receipts range from those that are tainted with a mere technical illegality, such as those derived from trading without a licence, to morally reprehensible receipts such as the proceeds of drug-dealing or a fee paid to a hit-man for carrying out an assassination. In the tax context, do the same principles apply to every kind of illegal receipt? †¢If SARS were to take a slice of an illegal receipt, would this not make the State complicit in the illegality? If income tax were to be imposed on the recipient of stolen money, this would reduce the funds available to repay the rightful owner. It needs to be remembered that, in law, ownership of the money has passed to the thief, and all that the owner has is a claim in personam against the thief for repayment. If the thief has spent the money and is unable to repay it, the victim is merely a concurrent creditor in the thief?s ins olvent estate. SARS, by contrast, has a preferential claim, in terms of the Insolvency Act, for any taxes due. If income tax were payable on the stolen money, it is thus conceivable that SARS would recover all or some of the tax, but that the victim would not get his money back. This, it is submitted, is an unpalatable result. Should SARS get involved at all? There is a strong argument that, where illegal payments are concerned ? certainly in regard to stolen money ? it would be preferable for tax law to stand aloof, attach no tax consequences to the receipt of the money, and let the whole matter be decided in terms of criminal law. However, in view of the uncertainty in the law on this point, SARS can hardly be faulted for asserting a claim. How to cite Taxation of Ill Gotten Gains in South Africa, Papers

Terms of reference Essay Example

Terms of reference Essay The assistant to the Manager of the marketing department of Dyson have been asked to write a report that describes the concept of market segmentation with suggestion on how Dyson could segment its markets, an outline of the new product development process along with suggestions of how Dyson should apply these stages and concluding with an explanation of how Dyson can perform their marketing control.ProcedureThis report is fully based on secondary data, primarily from the course literature but also other internet based sources.FindingsThis report will systematically explain the concept of market segmentation together with examples of how Dyson can segment its markets. This will be followed by a stage outline of the new product development process accompanied by my suggestions on how Dyson should apply these stages. Finally, a descriptive scenario of how Dyson might control and monitor its performance will follow.Levels of market segmentationMass marketingA company using this strategy does not segment the market at all; it offers the same product and uses the same promotion for all consumers. This method has often been used by companies with mass production of convenience products or by companies with few or none competitors. Mass marketing is associated with low promotion costs often reflected by a low price.Segment marketingThis involves the process of dividing the market into categories with different characteristics and needs. By doing this a company can adapt all their offerings towards the needs of one or more different segments, in order to better fulfil these needs. The advantages are that a company can target the segments of which they best can match the consumer needs or those segments with the least number of competitors.Niche marketingA niche is basically a sub-segment which often has unique characteristics and special needs. Niches often search for special features, for which they are prepared to pay for. This puts companies using niche marketing und er pressure since they have to achieve great understanding of its customers needs. Since the niches are rather small, the competition will also be smaller and this can create opportunities for small companies to serve customer needs that others have not recognised.MicromarketingMicromarketing is concerned with specially design their marketing mix to meet the needs and tastes of particular locations or individuals.Local marketing aims to meet the needs and wants of a specific geographical location. This method can be used by both small local enterprises as well as large corporations. However, for the large corporations this is often associated with higher costs due to diminishing economies of scale. Another problem is that a chain of stores that offers different products can be confusing for the consumers. The advantages are that it enables companies to meet the needs and wants that differs between different countries and regions.Individual marketing is concerned with tailoring produ cts after the unique preferences of individual costumers. Traditionally this method has been used by small companies such as shoe makers or tailors, but new technologies have enabled large companies to conduct mass customisation. Mass customisation is when a company can offer a large number of consumers to design their own product and is made possible via the internet.Segmenting consumer marketsDyson would probably use segment marketing, the segmentation bases will be explained and suggestions will follow on how Dyson could use these bases.Geographic segmentationA market can be divided by using different geographical areas as a base. These bases can be regions, countries, cities, population density and climate. People in different geographical areas have different needs and wants due to differences in values, lifestyles and habits.Dyson: Every household needs a vacuum cleaner, however not everyone can afford one. Dyson should focus on rich developed countries and also emerging new e conomies.Demographic segmentationThis is when you divide the market by using variables such as age, gender, ethnicity, family size, life-cycle stage, income, education, occupation and religion. This is one of the most popular ways of segmenting since customer wants and needs are often related ton variables such as age, gender and income and this data is often easily accessible.Age: The needs and wants of consumers change as they get older although they still want to consume the same product. By offering different design, packaging and promotion, the same product can appeal to different age groups.Life-cycle stage: As with age, people within the different life-cycle stages demand the same core product although with different attributes. The holiday industry is a good example where people in different life-cycle stages demands different attributes such as the range of activities available on their holiday destination.Gender: This is a very common segmentation base since we demand the same core products such as clothes and magazines but with different styles.Income: This is a very important base since there is no need in doing marketing efforts towards people that can not afford luxury products. It can also be very useful to market your product towards those with a low income. There is also a link between income and social class in which people tend to create a norm about what products are agreeable to own.Dyson: The focus should primarily lie on women older than 25 who in most cases are married with children. However, the technical aspects of the product should also appeal to men. Dyson is a rather up-market brand and this is reflected in its prices, hence the consumers ought to have middle to high income which often derives from a high level of education.Geodemographic segmentationThis is basically a segmentation base which studies the demographics of geographical locations. The first system was ACORN, but it has been followed by a range of others.Psychographic segmentationSince people who belong to the same demographic group can have different lifestyles, personalities or belong to different social classes marketers can divide the market in psychographic segments.Social class: People are influenced, in the decision phase of consumption, by other people in their social class. Certain goods can often be perceived as a norm within different social classes.Lifestyle: This involves classifying people based on their values, opinions, beliefs and interests. There are different classification models which facilitates categorisation based on the variables above.Personality: Another method is to provide the products with a sense of personality that matches the personality of the target segment.Dyson: Once again the pricing of the product should attract costumers in middle to upper class, i.e. social classes A, B and C1 in The National Readership Survey (examstutor.com). The extreme design and technical features appeals to the aspirer, succeeder an d explorer in the Young Rubicans 4Cs (examstutor.com). One important segment for Dyson is those with allergies or dust sensitivity.Behavioural segmentationMarkets can also be divided based on how they respond to, use or know a product.Occasions: This group is divided on the basis of when they decide to buy, when the purchase is done and when the product is used.Benefits sought: This requires the marketers to recognise the different benefits that customers seek to gain from the product. Once different benefit groups have been acknowledged they can be sub divided through demographic, behavioural and psychographic characteristics. This can be used to clarify and enhance those attributes of the product that is sought by target costumers.Usage: Another way to segment a market is by dividing it into non-users, ex-users, potential users, first-time users and regular users. Different marketing can be used for attracting new users or lure current users from competitors.Consumers can also be divided through the amount of their usage. It is often recognised that heavy-users only represents a small share of the market but consumes a high percentage of total consumption.Loyalty: Buyers can be completely loyal and buy the same brand all the time or they can be loyal to a small number of different brands or they can show no brand loyalty at all. These all call for different types of marketing efforts. It is common for companies to focus their efforts towards those segments where the loyal customers can be found and withheld instead of those who does not show any brand loyalty at all.Buyer-readiness stage: People have different awareness and information about the product and are also at different stages of the buyers decision process, which has implications for the marketing efforts.Attitudes towards product: Different attitudes towards the product also call for different measures, since you do not want to aggravate those with negative attitudes, upset or bore potential cust omers. The basic idea is to strengthen positive attitudes and reverse negative ones.Dyson: Dysons products are shopping products which are not bought frequently and only after comparison and consideration. Those buying a Dyson look for quality, performance and design. Dyson can probably attract all of the different user status and the level of usage will depend on the demographics especially family size. Dyson has probably not been around long enough to have established a large group of loyal customers since it is a very infrequent purchase but the high performance of its products ought to create loyalty. The nature of the product is such that the most important stages in buyer-readiness are to create awareness and knowledge of the product and also allow the customers to make an informed conviction.New-product development processNew-product strategyA clear and distinct new-product strategy is important to a successful development process since it gives guidelines and directions, it enables integration between departments, and it facilitates delegation of tasks and also permits managers to agree on proactive strategies. This can be enabled by doing a product innovation charter (PIC) which explains the reasons and the need for innovation and also the goals and objectives.Dyson: The main goals should be to create a washing machine that gives the same results as hand wash but faster and with larger loads than normal washing machines.Idea generationThe PIC is very useful when organising a systematic search for new-product ideas, since an unorganised idea generation is not as helpful. This stage of the process is not only about generating many ideas; they should also be good ideas which are oriented towards the companys goals and objectives. To ensure this the company can introduce an ideas system management, which collects reviews and evaluates the ideas. In order for the company to generate these ideas they can consult many different sources.Internal sources: New ideas can be generated from the companys formal research and development department. They can also encourage their employees to come with new ideas through different programs and schemes. The level of encouragement for employees to generate new ideas can be seen as a cultural artefact.Customers: Analysing customers questions and complaints can generate new ideas. A company can also conduct surveys to learn more about the consumers needs and wants or they can involve customers in the development process. Sometimes lead consumers develops new products on their own since they are the most advanced users and are able to identify improvements before others.Competitors: Companies can analyse competing products or services by either survey consumer opinions about competitors products or they can analyse the competing product themselves and analyse its sales records.Distributors, suppliers and others: Distributors are often in more close contact with the market and can more easily and regul arly obtain consumer information and opinions. Suppliers can inform about new techniques or raw materials that opens up new possibilities for product development.Dyson: Dyson should appoint at least one person in charge of collecting and evaluating new ideas, this person should also communicate the goals and objectives that the new ideas are supposed to solve. The R;D department must be put to work with these goals and objectives in mind. Dyson should together with their distributors investigate the consumers opinions about current washing machines and also conduct surveys in order to find out what attributes the consumers value the most and which improvements they would like to see. They should also try to find benchmark values from competitors regarding performance and functions.Idea screeningThe main purpose of screening is to recognise good ideas and get rid of the poor ones. Since product development is very expensive it is important to only proceed with those ideas that can be come profitable. The company should set up criteria for those ideas which passes the screening process such as, is the product useful to consumers, in line with company objectives and strategies, more valuable to consumers than competing products and does the company have the necessary resources?Dyson: During this stage it is very important that representatives from all departments within the company are present in order to share ideas, problems and possible solutions. Those new-product ideas chosen should be realistic and achievable.Concept development and testingAt this stage the idea has become more specific and detailed in terms that are understandable for the consumers. Several concepts can be developed based on the same idea, and these are then tested with a selection of target consumers. After the target consumers have tested the new product their opinions about the product are collected and revised. These opinions can also help the company with rough estimates of potential sales figures.Dyson: Dyson should develop at least three different concepts upon the same foundational idea. This phase should produce a detailed description of features, functions, performance and preferably also a visual picture of the design. Once the descriptions are ready, a fairly large group of target consumers should be invited to review them and preferably undertake an interview where they also have the opportunity to ask questions since this might generate new angles.Marketing strategy developmentThis is basically where the company describes how they are planning to introduce its new product and achieve its objectives. This involves the making of a marketing strategy statement which is divided in to three parts. Firstly the target market and the product positioning are described along with the goals for the first couple of years concerning sales, market share and profit. Secondly the products planned price, distribution and marketing budget for the first year is described. Thirdly the long-run sales and profits are estimated and the products planned marketing mix.Dyson: The target market is high-educated, middle-to-high income families who appreciate quality, functionality and design. The washing machine will be positioned as the most efficient on the market with many extra features and a concern for sensitive skin and allergies. The aim for this product is to sell 50,000 machines the first year which corresponds to a market share of 3% and a profit of à ¯Ã‚ ¿Ã‚ ½22 million. In the second year the aim is to increase sale with 60%, reach a sales level of 80,000 machines, and gain a profit of à ¯Ã‚ ¿Ã‚ ½45 million. The retail price will be à ¯Ã‚ ¿Ã‚ ½999,99 and retailers will retain 13%. The washing machine will be sold by authorised and established retailers of white goods. The first year budget for advertising and promotion will be à ¯Ã‚ ¿Ã‚ ½12 million and will focus on the quality, performance and concern with skin sensitivity. An additional à ¯Ã‚ ¿Ã‚ ½200,000 will be spent on after sale research to establish a picture of the behaviour and composition of the customers. The long-run target is to achieve a market share of 6% and annual profits of à ¯Ã‚ ¿Ã‚ ½76 million.Business analysisIn this phase the company reviews sale history of similar products and conduct surveys in order to estimate projected sale volumes. Knowing these, the costs and profits can be estimated in order to assess the products profitability and attractiveness.Dyson: Compared to sales figures from earlier models and those of competitors the figures in the marketing strategy statement seem trustworthy and the new washing machine is therefore very attractive for further development.Product developmentIn this stage the product goes from being a concept to becoming a physical product. The companys R;D department tries to build the product and overcome all obstacles as cost efficiently as possible. When the prototype is ready it undergoes a lot of testing in order to ensure the performance of the product. When designing a product it is important to not only be concerned with fulfilling customer needs and wants but also the manufacturing aspects, which can lower costs and increase quality.Dyson: The R;D department at Dyson expects the prototype to be finished within five months and this will be followed by another two months of testing. This period will be very costly but a close collaboration with suppliers concerning new materials and techniques will keep the development costs within budget.Test marketingOnce the product is ready its entire market programme is to be tested in small scale in order to study the reactions of dealers and customers. This information can be used to alter the sales forecasts or the marketing efforts. Test marketing can be very expensive, but a faulty full launch can be disastrous. There are three common methods of test marketing.Standard test markets involve choosing a few test cities to launch a full mark eting campaign and measure the performance of the product. The results can be used to forecast profits or to adjust the campaign. The disadvantages of this method are that it is costly, can take long time and the campaign can be interfered by competitors who also gains early access to the new product.Controlled test markets are concerned with selecting a panel of stores who agrees to sell the new product for a fee. When doing this, the shelf location and space, promotions and price are all controlled and the sales are recorded in order to measure the impact of these factors. This can also be combined with a controlled panel of shoppers to whom special TV commercials are shown and all their shopping behaviour is recorded and analysed. This enables the company to measure the level of repeated purchases combined with the amount and type of promotion they are exposed to. This method takes less time but the product can still be examined by competitors.In Simulated test markets a group of sample consumers are shown ads and promotions, and then they are given money and become invited to either a real or artificial store. Whilst in the store they can buy whatever product they choose or they can buy nothing and keep the money. Their buying behaviour is recorded and followed up by a telephone interview. This method is also used for forecasting and adjustments and it is less time-consuming than the other two. It is also fairly inexpensive and the new products are not exposed to competitors, the problem is however that the sample sizes are small and therefore not considered to be as reliable.Dyson: Due to the nature of the product Dyson chooses to perform a modified version of simulated test markets. They will hire the premises of a few white goods retailers in different countries where they will supervise the behaviour of a group of test shoppers, whom later on are interviewed. This is done since Dyson does not want the new and revolutionary techniques in the new washing machine to be leaked to competitors prematurely.CommercialisationIf the test marketing has given good result, the next step is to launch the product. This is a costly procedure due to the extensive amount of marketing efforts and production investments needed. There are four major decisions to be taken before the launching.When?: The timing for the introduction should not jeopardize other of the companys products and macroeconomic factors should also be taken into consideration.Where?: This decision is related to how many and which regions, countries, cities etc to focus on. The company might not afford to launch its product throughout all desirable locations at once.To whom?: In those locations decided upon, the company need to target its marketing efforts towards the most desirable segments. They also need to target those who are most receptive to innovations and opinion leaders since they have great influence on others.How?: The company also needs to draw up a action plan concer ning budgeting, the marketing mix and various marketing efforts.Dyson: The launch will take place as soon as the test marketing results are revised since the economy is in an upturn which is good for this type of product and Dysons previous models are calculated to disappear out of the product range soon. The new washing machine will primarily be launched in those markets that are already strongly penetrated. Doing this they will especially target well-educated, middle-to-high income families who appreciate quality, functionality and design.Marketing ControlWhen launching the new washing machine Dyson calculated a market share of 3% during the first year, a sales level of 50,000 and a profit of à ¯Ã‚ ¿Ã‚ ½22million. When preparing for the marketing control of this new product they brake down the figures into quarterly estimations, i.e. setting standards. It was estimated that the market share would increase in the following pace: 1st quarter = 0,7%, 2nd quarter = 1.2%, 3rd quarter = 2% and 4th quarter = 3%. If these market shares where to be fulfilled Dyson should reach its target profit. The reason they choose market share as a standard is that it is related to the sales of the competitors.During the first year Dyson continually conducted research in order to collect data referring to their relative market share. The first two quarters where slightly below the forecasted figures, 0,67% and 1,14%, but Dyson did not find this particularly worrying. However, in the third quarter the research showed a rather large difference between forecast and actual results, the market share had barely reached 1,5%. Dyson concluded that this was caused by a general economic slowdown in Europe, of which shopping goods are fairly sensitive.Since the new washing machine was first launched in Europe due to the fact that Dyson had earlier been able to penetrate these markets more strongly they had decided to wait with their launch in the US and Asia. However, with the forecasted m arket share standards not meeting its target they decided to launch the washing machine in the US and Asia earlier than planned which turned out to succeed since in the second quarter of the second year their revised forecasted market share figures where exceeded.