Analysing The Marketing Strategy Of Singapore Zoo Tourism Essay Essays

Investigating The Marketing Strategy Of Singapore Zoo Tourism Essay Essays Investigating The Marketing Strategy Of Singapore Zoo Tourism Essay Investigating The Marketing Strategy Of Singapore Zoo Tourism Essay The new occasion of methodology planned for the ongoing age is the dispatch of e-Business. This technique is in a general sense an additional strategy for the developing of productiveness and an option in the zone of total compensation for the worry that is included. The cardinal development of the e-Business is the dynamic open help partnership of the processing machines and on-line minutess. This other than includes grouped plans to complete the method and deal with the development with core procedures for the best result. The procured system of selling and course in the ongoing mature ages have developed and taken its topographic point with most recent strategies and new abbreviations in the planetary touch. E-Business is the new incorporating of the exercises of the organization or the organization and their stocks alongside their administrations and processs in the internet. An old customary concern connected with the new developing of empowers e-Business conspire consolidating the exercises of the organization or the organization having gross incomes, bookkeeping, selling and a lot more tasks that are worried about the association and their technique included takes us to the pride of achieving the great beyond developing and their broadening. Framework Section: This task incorporates the essential of setting the principles of selling and a total examination of the development of e-business in to the picked delineation. The clasp to cut market clarifies the product dispatch and their relationship with the market for the discharge. It diverts the correct clasp for the thought of dispatch of the endeavor or example in similarity with the execution adjustments that needs to take topographic point inside the organization as an issue of reality. Criticism: The system of marking will be worried as the segment of beginnings gave in the internet and different assets about the exchange name and by the endeavors of worry of commitment. The website page normally supplies the important scope of data about the exchange name and the organization with its advantages and administration gave on the existent. A site builds up the reality of the organization or the association and makes cognizance about the offers and handiness of the systems gave by the organization. It other than welcomes the most recent key on notice to the quick scope of the customers and makes a fulfillment among the customers. The strategy of marking non just affects the customers yet alongside enhances the start of customers with a physical make-up of trust and raises itself with an estimation of accreditation in the market of rivalry. The exchange name turns into a bit of the quality and guarantee of the customers and the life partners alongside the workers as a bit of flexi bleness, trust and developing. Singapore Zoo: The Singapore Zoo, Located at 80 Mandai Lake Road, is other than known as Mandai Zoo or Singapore Zoological Garden. Famous for its Night Safari appealing power, the Zoo has a harvested a not insignificant rundown of grants, both nearby and worldwide. This must be the one of the genuinely wonderful zoological display, of which there are altogether too much few. It is magnificent spread out, so that the ceclosure fencings are about completely covered. The ranges of the H2O of the seletar supply are a splendid additional trait of the scene. The vitalize creatures are appealingly kept up in great wellbeing, in noxiousness of the climatic conditions. With everything taken into account, the Zoo will have a caution felicitation for the caputs that are answerable for them, and announcing it for us was an incredible encounter to see it. The fortune of an idea to hold a zoological garden was brought about by Dr. Ong Swee Law. Opened on 27 June 1973, the Singapore Zoological nurseries takes into account recreational, instructive and cultural requests of Singaporeans and tourer to the majority rule government. The Open Zoo which mirrors the nonattendance of physical hindrances in fenced in area structure. Then again falling Waterss, extravagant vegetation and fosses shrewdly veil the hid hindrances to elevate the similarity to opportunity and common wilderness like feeling for the invigorate creatures. The Zoo started with the low total of 270 invigorate creatures of around 72 species. To day of the month, an aggregate of more than 2000 quicken creatures of 240 species are shown in somewhere in the range of 70 displays. One of the all the more engaging appealing powers at the zoo is the lewd show. The quicken being shows Archpriest Reptile show s and Elephant and Sea-lion appears. Because of prevalence and surge in swarms, an Amphitheater was worked in 1985 to concentrate these shows and to sit visitants serenely. The amphitheater which has a long pool with glass boards for sea-going Acts of the Apostless can sit 1,500 and can get ready to 2,000 witnesss. The Animal Shows are uncommonly intended to incorporate the regular conduct of the invigorate creatures to instruct visitants in an engaging introduction. The safeguarding messages are dispersed to the crowd during the shows to rise their awareness of the earth. In 1987, the Zoo presented the Particular advance show, where uncommon energize creatures on credit from different Zoos are shown for a brief period. The invigorate creatures which have been shown at the specific Loan Exhibit incorporate the aureate monkeys, white Liberation Tigers of Tamil Eelams and tremendous coon bear. This new idea allows visitant s to see uncommon invigorate creatures which can non be shown for acceptable at the zoological display. The walled in area was renamed Singaporean Press Holdings ( SPH ) fenced in area following its acknowledgment by the SPH bunch in 1990. Another significant disclosure for the Zoo was the presentation of lowered sing displays. The first was in 1988 the lowered sing polar bear show empower visitants to rub olfactory organs with the Zoo s polar bear. Since 1987, the Zoo passed the million Markss in visitant joining in. The twine of grants packed away by the Singapore Zoo validates wonderful inhabitants and administrations: 2002 Asean Tourism Association ( ASEANTA ) Awards for Excellence, Best New appealing power in ASEAN ( Singapore Zoo for Hamadrya s Baboons The incredible fracture vale of Ethiopia ) . 2001: STB ( Singapore Tourism Board ) Tourism Awards: Leisure Attraction of the Year 2001 ( Singapore Zoo ) . 2001 The Singapore Totalisator Board Excellence Singapore Award: Internationally acclaimed loosened zoo plan and top of the line unaffected safeguarding achievement. 2000: Where Singapore magazine s Concierge Choice Awards: Best Topographic point to Take the Kids. 1999: IMA ( Incentive A ; Meeting Asia ) Awards: Best Subject Attraction. Significant Campaigns in the technique of coordinating of the organization in e-Business are as per the following ; Another engineering of plan and dispatch of concern motorization by the technique of e-Business. An improved position and suggestion of the created arrangement in the web and front-end endowment applications. Another arrangement of the created entrances of the association or the organization with the update of the most recent data. New worth connection incorporated through the electronic application for the organization or the association. SWOT examination: The SWOT examination is a fear of the whole outcome of the current spot of the worry. It characterizes the Strength, falling flat, possibilities and the hazards of the association fiting the outside possibilities with the inner qualities. The organization or the association influencing for the SWOT investigation needs to arrange the plans and qualities to keep in charge the failings and quench the threats in any from the outside beginnings. Qualities: They are detached 365 yearss all around the twelvemonth and it is considered as a most entertained tourer alluring power. They open at 8:30 am in the forenoon and halting point at 6:00 examination in the eventide making an eager domain for all ages from 6 to 90 day by day all around the twelvemonth. The last ticket deal regular is accessible at 5:30 dissection empowering the visitants to come in at the occasion of closing for short clasp delights unreasonably. The expense of the passage is other than reasonable for the alluring powers accessible in the subject wood, the Singapore Zoo. Rental of the saunterer is accessible empowering an issue free travel until the Zoo and the charges are other than reasonable as $ 9 just. Complimentary induction for DDR ( Disability Development Registry ) card holders and qualification of recipient programs picked by the Voluntary Welfare affiliations. Insurance and conservation accompanies guidance. The visit improves us to comprehend the fundamental of conservation and assurance raising cognizance. Sorting out occasions, for example, pre-marriage ceremony and gatherings for ain ground with reasonable expense vouching the achievement of the point led. Sponsorship and acknowledgment other than stays as a part of the crew alongside little commitment starting the accomplishment of security and conservation of untamed life. The area suits the section itself with a dim crusade and orchid gardens yelling itself with satisfaction for sing. Shows are distant from everyone else and sing Australian outback, feline state, critters Longhouse, Fragile timberland, Elephants of Asia, Hamadryas Baboons, Orang Utan, Polar Bear, Proboscis Monkeys, Primate Kingdom, Rainforest Kidzworld, Reptile Kingdom, Wild Africa, White tiger are the boss alluring powers. Falling flat: Climate: The conditions situation might be the stop point, as expectation is neer precisely right thus the market expectation alludes subsequently. Cost: This cost may sound reasonable while sing the components of the whole worth and comfort alluded in the topographic point. Topographic point: The area depends helpful on thought upon the general factors yet the alone thoughts upon the every visitant change. Shows: Visitors thou

The Difficulty of Measuring the Cost of Living Essay -- Economics

The Difficulty of Measuring the Cost of Living Typical cost for basic items is intended to gauge the expenses of looking after living norms of average workers family units. It was first presented in 1914. It is hard to gauge the typical cost for basic items since costs are continually changing, which means cost of items will change as well. Costs will change for example because of increments in expenses or expansion, so if a can coke was $1 in 2000, because of an expansion in wage requests, costs have expanded and in this way the selling cost of coke has expanded to $2 in 2001. This happens to numerous products in the market and as a aftereffect of that it is hard to gauge the cost of items as that are continually changing over some undefined time frame. The nature of items likewise changes, anyway this will show up on the average cost for basic items record. For example PCs, CD players, TVs are of preferred quality now over they were previously and that is the reason their costs have expanded. Anyway just the cost of the item will be referenced in the list, not the way that its quality has been improved. Their plan and execution additionally changes. So a value change will go with the presentation of another model or an improved plan. Along these lines it is hard to survey the genuine idea of the cost change. A model is the cost if BMW vehicles has expanded by 10 percent, however the quality, execution and plan of the new model is much better and better than that of the more established model, has the trade esteem expanded or diminished? Assessment additionally influences the typical cost for basic items since; changes in circuitous charges will influence te products and ventures we buy. Assessments will either increment or decline because of the fluctuating expansion rate. Changes in the aberrant expense... ...uct. This is known as the requirement for change and it's a mental perspective more customers experience. Moreover new items are imagined, buyers get inquisitive and need to attempt them out and this prompts changes in tastes and design. This causes a issue with weighting. Thusly estimating the average cost for basic items is troublesome, in light of the fact that costs change, quality changes, and shopper's preferences and design change. Likewise this is the age of innovation meaning new innovations are being grown quicker than any of us can envision, which means the expense and living file should be refreshed routinely and which means it isn't extremely precise. Additionally there are a large number of individuals in every nation, by what means can you comprehend what is the normal spending propensity? To expect there is one, you should disregard individuals who don't fit that models meaning, the typical cost for basic items direct is off base.

An Expats 5 Favorite Books About Expat Life

An Expats 5 Favorite Books About Expat Life As an American living in Hong Kong, I am interested in stories about the expat experience. Of course, “the expat experience” isn’t singular, but there are things that are universal about the sense of displacement and otherness that comes with living abroad. These are five of my favorite books about expat life.   But First, What Is An Expat? I admit, the lines between expat and immigrant can be murky at best. There are a lot of social and political nuances to the terminology, many of them problematic. For my purposes, I am simply defining an expat as someone who chooses to live in another country for a period of time without the intention of becoming a citizen or fully assimilating into local culture. An immigrant, on the other hand, is a person who relocates to another country with the intention of building a permanent life there. 5 Books About Expat Life 1. Me Talk Pretty One Day by David Sedaris If you have read David Sedaris at all, you will be familiar with his dry, acerbic wit and hilarious way of stating the bizarre as though it were ordinary. This humorous essay collection partially focuses on Sedaris’s relocation from New York to Paris and his travails and triumphs trying to acclimate to a society in which he will forever be scorned. His attempts to speak the language are especially funny. “On my fifth trip to France I limited myself to the words and phrases that people actually use. From the dog owners I learned Lie down, Shut up, and Who shit on this carpet? The couple across the road taught me to ask questions correctly, and the grocer taught me to count. Things began to come together, and I went from speaking like an evil baby to speaking like a hillbilly. Is thems the thoughts of cows? Id ask the butcher, pointing to the calves brains displayed in the front window. I want me some lamb chop with handles on em.” 2. The Caliph’s House: A Year in Casablanca by Tahir Shah Shah is a Afghani British travel writer who strives   to dive deep into other lands and cultures to share experiences and insights that are off the beaten path.   After years in the London suburbs, Shah becomes obsessed with moving to Morocco to raise his children in the land of his childhood vacations.   The Caliph’s House is his account of investing all of his family’s money into an abandoned palace that once housed the Caliph of Casablanca. Shah shares the setbacks and pitfalls he experiences while trying to create a home there. They   wade through endless roadblocks from the government, the customs office, the neighbors, and worst of all the jinns (powerful and fickle spirits who seem less than happy to have foreigners moving into their home). Navigating these situations turns out to include bribes and haggling as well as goat sacrifices and exorcisms.   It is a story about letting go of an idealized version of life to accept that a much more complicated reality can still be beautiful.     3. The Very Worst Missionary: A Memoir or Whatever    by Jamie Wright This is not your traditional expat narrative. Jamie Wright and her husband are your typical white suburban family. With pure intentions, but no real clue, they move to Costa Rica on a four-year commitment   to become missionaries. During their time there, Wright begins to realize the many ways that the white western savior complex can do more harm than good. She grapples with what it means to live out your beliefs when you’re not sure you agree with the traditional structures anymore. And there’s the occasional gecko-up-the-pants incident to keep the mood light. Wrights humor, irreverence, and ability to tell it like it is gives this one a place among books about expat life.   4. The Expatriates  by Janice Y.K. Lee Janice Y. K. Lee is a Hong Kong native who grew up in the unique international environment of Hong Kong. This novel really hits home for me because it is about three American women living in Hong Kong. Mercy is a young Korean American college graduate adrift in the world, trying to find her place in it.   Hilary and her husband have been trying to have children for the past ten years, but it just isn’t happening. As her marriage begins to fall apart, Hilary is more determined than ever to become a mother. Meanwhile, Margaret is a wife and mother who followed her husband when he was relocated to Hong Kong for work. With an amazing package from his company that includes housing, a car and driver, and a live-in maid and cook, Margaret’s life seems like a dream. Then a devastating tragedy strikes, leaving Margaret questioning everything.   Although each woman represents a different kind of expat, their lives end up brushing against one another in significant ways. 5. Out of Africa by Isak Dinesen If you are interested in books about expat life, chances are high that you have heard of this one or possibly seen the movie (with Meryl Streep and Robert Redford). Dinesen (the pen name for Karen Blixen) was a Danish baroness who moved to Kenya with her Swedish husband to run a coffee plantation in the early 1900s.   Her account of their life in Kenya gives Dinesen’s perspective on the way the land, the animals, and the native people, and the white colonizers lived together. This is a classic expat narrative that tells about an important part of colonial history as well as making some astute observations about society, race, and coexistence.

Annotated Bibliography On Unreliable Software - 1764 Words

Unreliable Software Kamberlin King Department of Math, Computer and Information Sciences Mississippi Valley State University Itta Bena, United States of America Kamberlin.King@mvsu.edu Abstract— Reliable software is defined as the probability of failure-fee operation of a software system for a specified time in a specified environment. Unreliable software is defined as the when a software system has failures and faults within its operation. Software is unreliable when a computer program cannot perform their assigned functions in the system’s environment and ends up crashing. Many computer software specialists have been used to thinking that if a program has one or more errors in it, it is 0% reliable; if no errors 100% reliable [3].†¦show more content†¦Fault tolerance was proposed as a technique to allow software to cope with its own faults in a manner reminiscent of the techniques employed in hardware fault tolerance [4]. It is the essential element that is needed for the creation of the next generation of reliable computer systems. Unreliable software is a very important factor that can have a terrible effect on the software’s qual ity and the software’s cost. It also changes the time of software delivery. When the test results of the systems differ the software ends up having a defect. A defect is any significant, unplanned event that occurs during a software test. Keywords- fault tolerance, defect, software, computer system, software errors, and software fault I. INTRODUCTION Reliable software and unreliable software is very important when it comes to computer systems. They both deals with the operation of the computer systems for a specified time. Without software, computers would just be hardware that has no specified purpose. There would never be any output or function for the computer systems because the software is what actually gives the system life. Software is not just used for the â€Å"everyday† computer that we sit down in from of in every day. It is used for multiple things such as pacemakers, airplanes, medical devices, and cellular devices. Unreliable software can cause a loss in various things. It can lead to loss of money, human

HR Four Concentric Circles Free Essay Example, 1750 words

This paper illustrates that managing self-involved time management of HR professionals in the scope of elevating personal productivity while influencing other individuals for self-growth. Listing of priorities according to its importance shows effective and efficient personnel. It signifies of responsible and committed HR professionals. Furthermore, Martin emphasizes the elements of project planning in self-management are setting the right objectives necessary for developing projects, monitoring and scheduling of activities or tasks, and identifying risks through contingency plan. This requires critical analysis of the forecasting method of HR professionals to determine proactive steps in risk reduction. Interpersonal communication skill of HR professionals is necessary to achieve optimum performance effectiveness and internal relationship. Managing teams or groups is quite stressful for leaders due to employee s diversity. Every member has its own unique personality that results in conflict. Cooperation and unity are vital in the business operation; hence, it is the responsibility of leaders to collapse the gap between team members to increase productivity. To create an effective team, members should develop trust and bond through group dynamics. In establishing the bond, members should understand their cultural differences and practice open communication. We will write a custom essay sample on HR Four Concentric Circles or any topic specifically for you Only $17.96 $11.86/page They must secure the appropriate measurements imposed are suitable for the employee s growth, or productivity.

Top Advice on English Descriptive Essay Samples

Top Advice on English Descriptive Essay Samples The Pain of English Descriptive Essay Samples You might be interested in adding some details if you require telling something more about your principal object. Whether or not you require descriptive writing examples of an individual, place, or emotion you require a great example to follow. For instance, it is inappropriate to begin the individual's description with discussion of her or his clothes. Thus, in front of a person could change the outside, he's got to change the inside. A Startling Fact about English Descriptive Essay Samples Uncovered Additionally, when you simply have a rough idea of what things to do in the essay, your likelihood of writing the incorrect thing are high. Additionally, a nurse ought to be in the key part to aware the individuals of the society towards fatal and infectious diseases. The most frequently encountered paper writing service that the bulk of our clients require is essay writing. The excess detail really helps us visualize the scene that the author is attempting to create. In addition, a customer may ask the writer to submit part of the job for review and, if needed, ask them to make corrections. The cost of an essay is dependent upon the quantity of effort the writer has to exert. By this time, you probably get the notion that the style choice for your descriptive essay is really open. Inside my experience, descriptive essays are only difficult in regards to deciding just what things to write about. The secret to writing an excellent effectiveA essay is to get the passion to write it. English Descriptive Essay Samples Descriptive essay samples can help you with writing a description of sensory details which are an essential portion of descriptive writing. On our page you may find lots of examples of descriptive writing and several other essays on several topics. Although descriptive essay obviously requires detailed description, it's not essential to thoroughly talk about every part of your subject. A descriptive essay enables a reader to comprehend the essay's subject utilizing illustrative language. Request corrections if you're not happy. If you order the identical topic from other writing agencies, you will surely find unique outcomes. When choosing the topic which you will discuss, you should guarantee you will be fully conscious of the qualities of the subject so that you can easily describe it to readers. The objective of samples is to help you reflect on a certain topic and provide the course which will help you finish your essay. For this reason, you may rest assured of the relevance of the content that you get from us. On the 1 hand, our descriptive essay outline sample will offer you a sense of the crucial sections and portions of a descriptive essay. As you learn to compose a descriptive essay, you will need additionally to master the structure for your essay. A descriptive essay is a brief paper that's about describing or summarizing a topic. As you begin on your descriptive essay its. Essay writing comes in various forms. Persuasion doesn't reflect our stubbornness. Descriptive essay topics could be either easier or more challenging. Writing an essay isn't easy once you don't have sufficient writing skills. A descriptive essay is among the essay examples that will be easily done if you're mindful of the basics of its creation. Descriptive essays about a person are an extremely common kind of descriptive essay too. Statistics is generally regarded among the pillars of information science. Developing a mental image is essential since it defines your capacity to make a good essay. Templates like Descriptive Essay about Office can be beneficial for an individual who's planning to stop by an office. Descriptive writing is easy and tough at the exact same time, especially if you're a freshman. Essays have always been regarded as among the trickiest assignments, but nonetheless, it still is the most frequently used tasks in colleges and universities. When you should consider many peculiarities, it's really hard to consider all of them while writing especially once you have tight deadlines and much work to do. Surprisingly, not many studies have actually tested hypotheses employing quantitative strategies.

Contemporary Issues for Accounting Presentation and Preparation

Question: Discuss about theContemporary Issues in Accountingfor Presentation and Preparation. Answer: Introduction: In operational activities of an organization, ethics are concerned to compose good and moral decisions in regard to presentation, preparation, and revelation of financial information. The environmental accounting and auditing are the way in which the environment issues impact on organizations financial statement and human being. The revelation and recognition of these issues stats the market inefficiencies that are exist due to different psychological facets and affect to financial decision making of the investors. Moreover, the regulators and auditors should examine obsolete theories such as fair value of accounting, prudence, matching, and historical cost to enhance their effectiveness. Due to this reason, the chosen topic for research proposal is environmental accounting and auditing. The issues in auditing and environmental accounting are not only general problem, but these issues have been embraced by all over the world (IISTE, 2012). This research is important because it enable s the users to understand about the financial impact of auditing and environmental accounting issues on the organization. Practical Motivation: In an effort, contemporary trend occurred in auditing and environmental accounting to make ensure the transparency, accountability, and stakeholders participation in a broader perspective. The auditor should ensure that acquisition, mergers, sustainability, proxy access, climate, and the executive reimbursement are synchronized. The principles of auditing are developed to ensure that the addressed issues may affect an organizations performance. The auditors independency has impact on attention of investors, regulators, and researchers (Tepalagul and Lin, 2015). Similarly, it is essential to cooperate and share to generate better social, environmental, and financial performance of the organization. Therefore, the issues that many organizations do not produce in their report become considerable and the rationale which are not disclosed by the organizations need to be investigated. Moreover, evasion of taxes results as a corporate governance issues like corruption. In the area of heuris tic-based biases there is prominent scarcity of research with inclusive deficiency of a research which is related to investors investment decisions. Essentially, a systematic set of concepts and rules of auditing should be developed to present the basic financial situation (Dozier, 2015). As well as, the auditing and environmental accounting can be observed as an essential part of the organization that is suffered from its rash behavior for long ter. Theoretical Motivation: Although, there are many concerns regarding auditing and environmental accounting among people that have to forfeit as a result of operational activities of an organization. The independency of auditors is an imperative issue for auditing profession that impacts on audit quality. The environment accounting technique helps in identifying environmental cost and leads to cost saving for the organization. This research proposal is prepared to find the authentic cause of why the organizations are not constructing such reports. The regulator should close the gap which makes enable tax evasion and that are avoided by the organizations. In the current research, the reason of these issues is more thoroughly analyzed. The auditor should strengthen the current requirements of the policy for the extension of fair value accounting (Blay and Geiger, 2013). It is also required that the organization should make obligatory disclosures as well as, to encourage them. Literature Review: According to Dhaliwal et al (2012), Environment accounting is way in which environmental issues impact on the companys financial statements such as income statement, cash flow statement, and balance sheet. It helps researcher to understand about environment issues and their impact on the financial statements. Along with this, environment auditing is a tool that measures the effects of different activities on the environment. Environment accounting is a practice of using financial principles which is use to carry out costs of business. The environment auditing is systematic process that quantifies the organizational position and environment performance. This also analyzes the financial performance of the company and verifies the financial statements (Wang and Zhou, 2012). In views of Vasarhelyi et al (2012), environment accounting and auditing are used to monitor the financial performance of the organization and to disclose the organizations environmental financial information. Along with this, environment accounting and auditing can enhance the environmental performance of the company because it includes the certain rules and regulations. The regulator and the auditor are mandated to expand the rules and regulations to make ensure that the fair value of accounting, measurement basis, and corporate authorities are factored as improvement. They make ensure to share the corporative information to the public such as profit and loss accounts of the company. It is a critical work which offers the essential information for the user of fiscal statements. Besides, the present framework does not include the sections that may elaborate the disclosures and appearance. It is depicted by Parker (2012), that the concept of developing disclosure appearance issues ar e critical area therefore, these concepts should be stand on higher level frameworks. The role of business models related to environmental accounting is pervasive in financial reports because they have competing theories of the firm. The economic premises believe that the environmental accounting presents perfect information and has no any fraud in financial statements. In the same way, these economic premises argue that the accounting is a resource of diminishing transaction cost but the measurement is an issue in these premises. Moreover, Aceitimo et al (2012) depicted that the sustainability of environmental accounting and auditing depends on numerous factors such as size of the organization, degree of competition and many more activities in the organization. A big organization becomes more visible and faces more public and political pressures to disclose sustainable auditing report. They want to produce a positive signal from such disclosures to attract investors which requires large funds. In the situation of competition the organizations would be reluctant to produce sustainable environmental accounting in apprehension of injury their competitive positions. As stated by Rao et al (2012), that the corporate governance in an organization directly relates to its environmental accounting and auditing. In this way, if the auditors are in large number s in the organization then there will be more chances in the organization which may disclose adequate information that relates to its operational activities. Hypothesis: According to above analyzed literature, it is identified that the individuals outlook towards environmental accounting and auditing will help to influence their objectives. The literature presents that the poor and inadequate accounting perception of the organizations will results as poor attitude towards the users. In regards of fundamental factors there are conflicting results and intentions from the stakeholders. It will be helpful in providing scope for advance research. The following hypothesis is suggested which is tested during the research process: The inadequate accounting and auditing report may affect the investment decisions of an individual which are based on higher occurrence of emotions in compare of participating in an investment alliance. Research Method: There are broad collections of emotional and cognitive biases which are measured in various ways. In this research, both primary and secondary data analysis methods are used. In this research, the questionnaires are distributed between different stakeholders of twenty companies all over the world. This research focuses on endowment bias and loss aversion as emotional biases that have significant different affects at individual or group level. The stakeholders should consist of managers, stakeholders, suppliers, government officials, and suppliers (Anderson et al, 2012). This research is conducted with several different countries over long time duration. The research model should be used to test the importance of fundamental factors. However, the different parameters of research are capable to extend the business students knowledge as a professional accountant about the issues of environmental accounting and auditing. The questionnaire of the research method would consist the open end ed and close ended questions to find sequence regarding how well these stakeholders about environmental accounting and auditing issues. In this regard, if the stakeholders are aware about the auditing and environmental accounting reports of organizations then they will be satisfied by the obtained information disclosed by the company. Therefore, the business decisions will be influence by the audit quality of the report. Further, there would be questions that may measure to situate pressure on the organizations to produce adequate audit report. The participants included in this research are varying in their preceding knowledge, experience, education, and awareness. The research is included both non-professional and professional investors. It will make sure a miscellaneous collection of individual preference and possible perceptions. It is found that there are not only interrelated, complex, and cumulative relations between organizational change and auditors practices, but also the r ole of environmental accounting is in facilitating organizational dynamics (Burns, 2012). The evaluation of collected data from primary and secondary resources will be helpful to get conclusion about mentioned hypotheses. Conclusion: From the above discussion it can be concluded that the awareness about environmental accounting and auditing issues among stakeholders is increased in preceding decades. In this regards the organizations made efforts to generate economic prosperity by producing innovative and qualitative products which may provide strengthen to its financial statements. The stakeholders become more aware about organizations operational activities that are affecting to their investments. Moreover, it is the need of stakeholder to become conscious about the importance of environmental accounting and auditing report. References: Aceitimo, J. , Ariza, L. and Sanchez, I. (2012) Explanatory Factors of Integrated Sustainability and Financial Reporting. [Online]. Available at: https://onlinelibrary.wiley.com/doi/10.1002/bse.1765/full (Accessed: 12 October, 2016). Anderson, H., Havila, V. and Nilsson, F. (2012) Mergers and Acquisitions: The Critical Role of Stakeholders. Melbourne: Routledge. Blay, A. D., and Geiger, M. A. (2013) Auditor fees and auditor independence: Evidence from going concern reporting decisions, Contemporary Accounting Research, 30, pp. 579-606. Burns, J. (2012) Social and Environmental Accounting, Organisational Change and Management accounting:A Processual View. [Online]. Available at: https://ore.exeter.ac.uk/repository/bitstream/handle/10871/16190/contrafatto-burns.pdf?sequence=2isAllowed=y (Accessed: 12 October 2016). Dhaliwal, D. S., Radhakrishnan, S., Tsang, A., and Yang, Y. G. (2012) Nonfinancial disclosure and analyst forecast accuracy: International evidence on corporate social responsibility disclosure,The Accounting Review,87(3), pp. 723-759. Dozier, B. (2015) Contemporary issues in Accounting andFinance. [Online]. Available at: https://barbradozier.wordpress.com/2015/06/01/contemporary-issues-in-accounting-and-finance-2/ (Accessed: 12 October 2016). IISTE (2012) Issues in Social and Environmental Accounting. [Online]. Available at: https://www.iiste.org/Journals/index.php/ISEA/index (Accessed; 12 October 2016). Parker, R. (2012)Towards a Theory and Practice of Cash Flow Accounting.UK: SAGE Publishers. Rao, K., Tilt, C. and Lester, L. (2012) Corporate Governance And Environmental Reporting: An Australian Study. [Online]. Available at: https://www.emeraldinsight.com/doi/abs/10.1108/14720701211214052 (Accessed: 8 October, 2016). Tepalagul, N., and Lin, L. (2015) Auditor Independence and Audit Quality A Literature Review, Journal of Accounting, Auditing Finance,30(1), pp. 101-121. Vasarhelyi, M. A., Alles, M., Kuenkaikaew, S., and Littley, J. (2012) The acceptance and adoption of continuous auditing by internal auditors: A micro analysis,International Journal of Accounting Information Systems,13(3), pp. 267-281. Wang, D., and Zhou, J. (2012) The impact of PCAOB Auditing Standard No. 5 on audit fees and audit quality, Accounting Horizons,26(3), pp. 493-511.

Heart Of Darkness Essays (964 words) - Fictional Cyborgs

Heart Of Darkness One of the most memorable moments for many students will occur when they see Star Wars: The Phantom Menace, the first part of a prequel trilogy to the beloved Star Wars trilogy. The original three films Star Wars: A New Hope, The Empire Strikes Back, and Return of the Jedi have embedded themselves in our current culture. The Force, composer John William's famous soundtrack, and lines such as Luke, I am your father(which is never said in any of the movies) have become common in present day culture. But, the Star Wars trilogy also contains a deeper theme that is not unique to the current time period. In George Lucas's Star Wars Trilogy as well in Joseph Conrad's Heart of Darkness, the contrast between good and evil is conveyed through the optical, symbolic differences of black and white. The planet Hoth from The Empire Strikes Back and the Congo in Heart of Darkness are very symbolically similar. The Rebel Alliance has a base on the ice planet of Hoth. The Rebel Alliance stands for goo d as do the snow and ice that cover Hoth; hence, a society of good stationed on a good planet. But, the Galactic Empire, or pure evil, soon attacks and overtakes Hoth. This situation on Hoth is similar to the white assimilationist techniques used in the dark, African Congo. The white man, evil, attempts to assimilate the Congo, or goodness. Thus, both Hoth and the Congo and their assimilations, however successful, typify the conquests of evil over good. The clothing of Luke Skywalker across the whole Star Wars Trilogy and of Marlow across his trek into the jungle symbolize man's journey of self-realization. In the very beginning of Star Wars, Luke wears a robe of white. For practical purposes the robe should be white because then it will reflect the most sunlight away on the planet of Tatooine; but the white color of the robe also stands for Luke's pure goodness at that point in time. But as time progresses, namely in the latter portion of The Empire Strikes Back and The Return of t he Jedi, Luke begins to wear the garb of a Jedi-a black tunic and matching pants. These dark outfits symbolize the fact that Luke contains an element of evil within him that he can never destroy, namely that he is the son of Anakin Skywalker-the man who would become Darth Vader. In Heart of Darkness, once Marlow realizes that he was produced by an evil white society he throws away his dark, blood stained shoe. Casting off this dark article of clothing symbolizes Marlow's rejection of evil society. A change in the personalities of these two characters can be seen through the change in their clothing The characters of Darth Vader and Kurtz both symbolically represent the hidden good or evil in a person that is primarily evil or good. Darth Vader is evil. No doubt can be had that this is true; not only does he wear an black, mechanical suit which looks menacing, but he also has no qualms about killing other people, even his own family. However, a shred of decency does remain within Dar th Vader as is seen in The Return of the Jedi. As Emperor Palpatine is destroying Luke Skywalker, Darth Vader attacks the emperor in order to save his son. Once the emperor, Darth Vader tells Luke to take off his black mask to reveal a pure, white face although this means his certain death. At this point, Darth Vader has reverted back into Anakin Skywalker and has revealed to his son that he really had good inside of him before he died. In Heart of Darkness, Kurtz is similar to Darth Vader. Kurtz's life has turned to evil. He exploits a group of people, similar to what the Empire does to its inhabitants. Not until the very end, when Marlow and the audience meet Kurtz and his ghostly white face doe Kurtz repent crying out, The horror! The horror!(p.123) These two men who had lived similar lives of naivet?, correspondingly end their lives with attempts to redeem themselves by realizing the folly of their former ways and make final, feeble tries at repenting. The

Free Essays on Motivation In Law Enforcement

Motivation A study in Human Resources Role in Motivating Employees of a Criminal Justice Organization rganizational Problem Law enforcement agencies throughout the United States have problems with low employee motivation. There are many law enforcement agencies that suffer a higher then normal employee turnover rate, which is attributed to the lack of motivation and incentives to the employee. The administrations and human resource departments of these agencies play a vital role in the motivation of its employees. Motivation is extremely important to every business but even more so to a Law enforcement agency that provides a vital service to the community where the officers are in direct contact with the citizens of the community for which they serve. Law enforcement officers play a very important part in the service the community receives and therefore the reputation of the agency. Officers are also essential for the day to day running of the law enforcement agency. Unmotivated employees will not perform as well which causes the entire agency to be open to liabilities and preventable incidents that c an cause a safety breach for the citizens of the community, the officer, and other officers involved in the situation. There are many reasons for the lack of motivation within the Law enforcement community. The author will attempt to identify and suggest solutions to each. These include poor benefits, lack of training, lack of responsibility, too much responsibility, staff shortages, high staff turnover, poor management, and lack of recognition. All of these problems are leading to lower motivation and therefore a lower standard of work. Many people believe that they are motivated simply by money, however this is not entirely true. There are many other factors like the workplace and the need to be appreciated for their work. A factor, which effects motivation, is that every person has different needs and so in-order t... Free Essays on Motivation In Law Enforcement Free Essays on Motivation In Law Enforcement Motivation A study in Human Resources Role in Motivating Employees of a Criminal Justice Organization rganizational Problem Law enforcement agencies throughout the United States have problems with low employee motivation. There are many law enforcement agencies that suffer a higher then normal employee turnover rate, which is attributed to the lack of motivation and incentives to the employee. The administrations and human resource departments of these agencies play a vital role in the motivation of its employees. Motivation is extremely important to every business but even more so to a Law enforcement agency that provides a vital service to the community where the officers are in direct contact with the citizens of the community for which they serve. Law enforcement officers play a very important part in the service the community receives and therefore the reputation of the agency. Officers are also essential for the day to day running of the law enforcement agency. Unmotivated employees will not perform as well which causes the entire agency to be open to liabilities and preventable incidents that c an cause a safety breach for the citizens of the community, the officer, and other officers involved in the situation. There are many reasons for the lack of motivation within the Law enforcement community. The author will attempt to identify and suggest solutions to each. These include poor benefits, lack of training, lack of responsibility, too much responsibility, staff shortages, high staff turnover, poor management, and lack of recognition. All of these problems are leading to lower motivation and therefore a lower standard of work. Many people believe that they are motivated simply by money, however this is not entirely true. There are many other factors like the workplace and the need to be appreciated for their work. A factor, which effects motivation, is that every person has different needs and so in-order t...

Recommendation report in comparing two water provision methods for an Essay

Recommendation report in comparing two water provision methods for an arid region - Essay Example As such, the burgeoning human population, loss of natural environments, and desertification that is taking place around the globe all have a profound impact upon the availability and quality of the water resources that can be leveraged. 1 Aim This particular analysis will be concentric upon comparing to water provision methods in an otherwise arid continent; Australia. It is the hope of this author that be detailing the strengths and weaknesses of two approaches to water provision, the most appropriate, efficient, reasonable, and cost efficient means can be integrated as a means of providing the population with access to the most basic and fundamental resources required for life; liquid water. 2 Information specific to region ( water situation )- evidence. With regards to the lack of water that the continent of Australia currently must integrate with, the reader should understand the following points: Australia exhibits the lowest overall level of rainfall of any of the 7 continents Australians exhibit some of the highest per capita water usage rates in the entire world Global climate change threatens to cut future rainfall even furtherin Australia More specifically, with regards to the total per capita water usage that the average Austrlian exhibits, studies indicate that this is in excess of 120 liters per day. As compared with over 66% of the rest of the world that uses 60 liters or less in any given day, this is a two fold increase per capita; thereby representing something of an insatiable demand for a scarce resource that is only growing scarcer. Moreover, when one looks at the current water storage facilities that exist within the major metropolitan cities of Australia, these storage facilities are only operating at around 30-40% capacity; denoting the fact that the ability to store and retain water is negated by the incessant demands of the populace. This of course denotes the need for conservation as well as finding, utilizing, and exploiting further h ydro resources within the continent. 2 Background 1 Water problem around the word although it may seem convenient to approach the water resource shortage in Australia from purely a regional perspective, the fact of the matter is that water shortages, as well as overall purity of these water resources, is an issue that globally effects 780 million people. As has briefly been discussed within the introduction and regional information overview, two factors that continue to have a profound and noticeable effect on the existence of water shortage issues is the growth of the world’s population in tandem with the changes to precipitation that global climate change have affected. Due to the fact that many previously populated regions of the world have experienced a great degree of desertification, the extent to which the natural environment can continue to provide the ever increasing demands of the native population comes into question. Environmentalists and researchers are in agreem ent that unless fundamental changes are made with regards to the way the world’s water resources are utilized, within the next few decades the access to water will become a far greater issue than it is currently. 3 Presentation of options As a means of ameliorating the

COLLEGE ALGEBRA-DISCUSSION BOARD Essay Example | Topics and Well Written Essays - 250 words - 1

COLLEGE ALGEBRA-DISCUSSION BOARD - Essay Example Therefore e = 1 + 1/1 +  ½ + 1/3 +  ¼ †¦. Alternatively, e =1 + 1 + 1/ (1Ãâ€" 2) + 1/ (1 Ãâ€" 2 Ãâ€" 3) †¦. This makes e to have special characteristics that makes it a useful constant in mathematics. The first property of e is that it is a transcendental number. This implies that, e cannot be a root of any non-zero polynomial f (x) that has rational coefficients. Other useful mathematical constants are Ï€ and i. The number e has many uses that result directly from its characteristics. The number is useful in calculus where it is used to perform integral and differential operations that involve exponential functions. The number is of particular interest in indefinite integrals since it enables calculation of lower and upper bound for such integrals. The number is also applied in complex analysis as Euler’s identity. In this case cos x + i sin x = eix. In business arithmetic, the function is applied in the calculation of compound interest. Finally, the constant is applied in statistics to calculate Bernoulli

Ethical Issues of Advertising to Children

Ethical Issues of Advertising to Children Ethical Dilemma, Practices and Implications of Children Advertising Creating outstanding products and programs to win marketplace is not an easy job. Specialists in marketing have to develop comprehensive research plans, carry out market researches, analyse the data collected and finally come up with marketing plans that target specific consumer segments. Finding out about human psychology, their preferences, choices and appeals are not only difficult but at times disappointingly inaccurate. Yet marketers today consider themselves experts in such endeavours, and are capable of achieving the almost impossible marketing objectives.   As if these aspects of marketing are not difficult enough, in modern-day marketing field there is a niche in which the marketers have to deal with children. The most difficult task is perhaps the determination of the choices and preferences of these fickle individuals who are still developing, absorbing the environment and learning to become like their adult counterparts. The task of marketing to children is not only daunting but also critical for many businesses such as Nike, Microsoft, Johnson Johnson, Disney, Pepsi, Sega,Kellogs and Mattel to name a few. These companies go through extensive research and consultancy to get to the untapped market of child consumers. One such example is evident in Dan S. Cuff and Robert H. Reiner’s (1998) Youth Market Systems.  According to the authors the development of outstanding products and programs to win childrens marketplace is entirely different from the rest of the market segments. For this purpose they invent a marketing process called Youth Market Systems. The System ensures marketers consider all aspects of marketing to children or teens for any category of goods or services that companies want to sell. There Isa great need for a system of analysis and interpretation as the authors feel that information pertaining to cognitive, emotional and social needs of age groups could transform the programs or product features that target them. Cuff and Reiner’s (1998) strategy merely opens window to the world of advertising to children. As one investigates the categories of products and services that are available to young children, one also tend to develop the consistent belief that children are a separate kind of consumer group and must be treated differently, from advertising to the designing of products. All these efforts no doubt are valid and justified in their own place and position, however a niggling thought crosses the mind when one observes the various approaches and efforts that marketers adopt to reach out to the vulnerable youth consumer segment. There are reasons for these tactics. Cuff and Rehire record approximately $1 billion annual gross revenue for Mattel Incorporated that sells Barbie’s. There are others such as Garfield, He-Man, Cabbage Patch Kids, Power Rangers, LEGO, GI Joes and a myriad of upcoming products invading the market with the sole purpose to tap on these young consumers who are bound by childish emotions and penchant for toys and games. Schemes and strategies are being devised to win over these young consumers for high stakes amounting to billions of pounds. What is more, advertising and marketing to children does not only involve the youngsters but their parents also. For example the Youth Market System identifies parents, grandparents and other close family members as the most influential on children’s purchasing decision. Exploring this group is critical because they are the ones who have control over the wallet and it is on them that children are dependent. The complexity in children marketing therefore lies in attracting both the youngsters and appealing to the parents. A winning formula must be developed to attract both the parents and children. The complexity of this formula makes success rate low which induces marketers to resort to all kinds of schemes and strategies to achieve their desired target, including crossing the line of ethics especially in the field of advertising of children related products (Cuff and Rehire 1998). Scholars and parents alike feel that there are no avenues that advertisers and businesses will not exploit to reach to the young consumers. Exploitations through mental, moral and physical developments of children are common. The strategies to target children involve creation of wants to satisfy the impulse rather than actual needs. For example consoles such as Mattels Hot Wheels, and Barbie’s fashion collections are not really required by children but wants created by advertisers and marketing campaigns. Long term needs satisfaction has been replaced by short term needs. They are not the only ones exploited. Their parents are also plagued with different kinds of created needs for their children such as the wellbeing; status symbol; and their selfish need to have their child preoccupied with the multitude of products and free them from child responsibilities. Statement of the Problem These aspects portray not only the ugly but also the unethical sides of the world of advertising. How true are these aspects and to what extent do advertisers reach to capture their target consumers? Do they cross the borders of ethics or not to maximise gains from vulnerable consumer market? And what, if anything, should be done to control and ultimately restrict the freedom of advertising aimed at children are some of the areas that the following research will endeavour to enumerate. Literature Review Children have become the key target for many advertisers. Children are vulnerable, easy to exploit consumers and they perceive things as advertisers want them to perceive, or so many of us believe. Despite the fact that children are nowadays smart and knowledgeable of the marketplace nevertheless for many marketers they are relatively easy to target due to the sheer size of the childrens consumer market. Advertisers thrive by earning billions of pounds with the backing and funding of the profit seeking organizations that hire them. These companies are not only producing goods that appeal to the children but they are also exploiting their parents. The dual targeting approach makes this market segment attractive as well as representative of high yield for investment. For example in many regions of the world including the US, Europe and Japan, companies are investing billions so that they can capture and tap the youth market segment but at the same time they are also reaping billions in return. Advertisers and marketers are entrusted with the task to achieve sales targets by generating desired actions from the segment. The wide appeal has motivated many professionals to enter and adopt whatever means and measures to achieve their targets. Ethical implications surpasses but few in the field of advertising that target children. For these reasons the authority, lobbyists and parents are demonstrating their concerns regarding the impact of media and advertising on children. The following literature review will first outline why and how children are targeted, followed by a review of the kind of ethical implications advertising and the media has on children. This will be followed by an exploration of the measures that are being taken to counteract the problem, if any. Children Advertising Advertising to children has not been an issue until recently with the boom of the media. More and more parents are concerned about the legal controls that the authority levy on advertising criteria as most are concerned about the kind of tactics advertisers are using to influence children for the sake of maximizing their profits. For example Begot and Dottie (2004) note that pornography, cigarette and tobacco related, alcohol and other products prohibited for children are being promoted on television freely without restriction. Advertisement messages for these adult related products are tailored for adult consumption but due to the appeal of mass viewership and the higher profits, the advertisements are aired during children television primetime. As a result the advertisements expose children to contents that are not meant for them. Had that been the only case then the issue of advertisement would not have been so controversial. Research suggest that children between the ages of 6 and 14 years old watch about 25 hours of television per week in the US and they are exposed to 20,000 commercials in a  year (Moore and Lutz 2000).Children at this age are vulnerable because they are developing a sense to comprehend and evaluate messages in the environment. Stimulated messages on television not only have a harmful impact but they are also detrimental in persuading children to develop wants for products that are not meant for them. According to Moore and Lutz (2000) Beyond advertisements, children gain marketplace information from the products they encounter, advice from friends and relatives, and their own consumption experiences. Through consumption, children learn what products are good and bad, whether advertising claims are truthful, what brands they prefer, and even products that convey social meanings apart from their functional properties. For children the experiences that heighten their importance in their social circle and the adult world have the most meaning. They do not have the ability to counteract or check on the viability or the authenticity of the message initially when they are young as they are dependent on adults for explanatory information accessible only through print media. By the time children grow to the teenage level the functionality of literacy diminishes tube replaced by their desire and need to fit in their social life. Without consideration for product usefulness or content, children develop wants for products beyond their pockets and reach. Similarly, children are also exposed to advertisements for fashion products that are actually designed for adult consumers but they are often condensed to tailor to the younger audience with the purpose to include the young consumers in the marketing campaigns. For this reason children develop receptivity for fashion products without the required information for decision making.  Moore and Lutz (2000) recognize the importance of childrens advertising and its impact on young audience by revealing that children are receptive to advertising demonstrated in experiments of relation between ads and products. They write: Research investigating childrens receptivity to television advertising has studied what children understand, under what circumstances they are persuaded, and how their responses evolve as they mature (e.g. Macklin 1987; Redder 1981). Drawing extensively on information processing and stage models, researchers have gained substantial insight into the development of childrens cognitive skills and their deployment during ad processing. (Moore and Lutz 2000) Their research indicates that children are at a stage where they are developing cognitive abilities. Advertisers vie on this susceptible developmental stage by targeting the limited processors of children that have not yet acquired efficient information processing strategies, a fact that may be reflected in their inability to distinguish between central and peripheral content in message learning. (Moore and Lutz2000). They further this idea by writing that at the stage of ages 8and 12 children are susceptible to information that are stimulated and that target the vulnerability of the strategic processors.   Because at this age group children tend to spontaneously employ efficient information storage and retrieval strategies. They organize and retrieve information based on available information and stimulus. Unless their knowledge of advertising is expressly activated by such acute, these children tend not to think critically or generate counterarguments spontaneously. They may also neglect to differentiate between central and peripheral content when learning new information. When there is an appropriate cue in their environment, however, they are likely to retrieve and use relevant information. (Moore and Lutz2000). Therefore children may develop recognition mechanism on how advertising should be viewed but that is dependent on external factors like parental guide, government policies or other mediating channels. Evidence suggests that there is substantial amount of influence on this age group when they are not guided in the preliminary stages in understanding the intent of advertisements. Research reveals that significant guidelines must be levied before children rationale and deliberate on the content of advertisements shown on television. â€Å"Advertising is thus implicitly accorded substantial power to shape children’s thinking until they acquire sufficient cognitive and attitudinal defences. (Moore and Lutz 2000). Other than the cognitive development impressions on children, advertising also influence them to take actions. In a study by Smithland Wynyard (1982) on consumer behaviour and response towards product trials offer through advertisements suggests that because consumers know that advertisers wish to present their brands in a favourable light, they react to ads by partially discounting claims and forming tentatively held brand beliefs and attitudes. In contrast when consumers have direct usage experience, they form stronger, more confidently held brand beliefs and attitudes. This phenomenon has been observed in a number of studies with adults and may be consistent with the case of children. The same expectations is held with regard to children advertising as researchers are of the opinion that with age, the capacity to form brand opinions tend to be more among older children. For example children of age groups 10 and 12, and 12 and 14year olds tend to tell the truth and more likely to be sceptical towards the institution of advertising rather than blindly accept advertisement claims. According to Michel Begot and Barbara Dottie (2004) children advertising are dynamic and highly appealing. The authors are of the opinion that children are the key target for advertisers because brand preferences in this age group remain unchanged for a long time. Children remain loyal to the brands they are used to yet at the same time they have growing pockets to afford more expensive items as they grow older. The above aspects indicate that children though are smart and knowledgeable to sceptically evaluate and experiment with products through advertisement claims they are also aware of the fact that these advertisers claim may not be true. At this point it is arguable to note that some school of thoughts separate the vulnerable youngsters from the smart young consumers who have the cognitive ability to critically examine the advertisement claims and disregard them if not proven true. According to Robertson and Resister (1974) if ads present information different from a childs actual experience, confusion may result and trust in advertising may be determined. Conversely, others suggest that until children actually experience discrepancies between products as advertised and as consumed, they are unable to fully comprehend advertisings persuasive intent. For this reason Moore and Lutz (2000) claim that advertising use frames for product trials known as transformational advertising in which adult consumers are drawn towards the products prior to advertising exposures by asking them to participate in the process of experimenting and interacting with the product with the view to interpret, evaluate and subsequently form their experience impressions. The expectancy or discrepancy frame sets are formed for comparison of later product trials which help in determining discrepancies or consistencies of product qualities. Mooreland Lutz (2000) present the testing paradigm to show that rational consumers are clever in testing advertising claims of product performances. Testing paradigm enable them the opportunity to evaluate and form opinions. Children, on the other hand do not have the same reaction or taste for distinguishing discrepancy in the same manner. On the other hand Ziegler (1996) believes that advertising and product trials have different effects on childrens capacity to integrate multiple sources of information for consideration. Young children tend to engage in one-dimensional thinking pattern and rely on multiple dimensions for a given task. Integration is imperative for children because they are dependent on this integration processing of information for forming perceptual domains and consumer behaviour. When younger children are presented with information it is encoded and stored in the recesses of the mind, and whenever needed retrieve it for evaluation. Information integration is basically combining new information presented in the media with the old information, and comparing the two. Disparate media information result in discrepancy inexperience. This in turn results in loss of trust in advertisement messages. Not all children however are wise enough to discriminate information. Moore and Lutz (2000) believe that age differences differentiate expectations and credibility of advertising. They write Younger children have been found to hold more positive attitudes about advertising, to be more likely to believe its claims, and to be less likely to understand its essential purpose. Thus, among younger children advertisings credibility is not likely to arise as a concern, and they are likely to perceive both advertising and a product trial experience as believable sources of information. (Moore and Lutz2000). Clearly, this statement identifies with the fact that younger children are more susceptible to advertising and they are prone to take actions without critical evaluation. For older children advertisers may not integrate strong expectations about a brand and instead focus on the stronger results to generate confidence in product usage (Fazio1986). Alternatively there are groups of advertisers who vie on the physical habits of children. For example one of the most invidious techniques is to use junk food in advertising for children. The use of celebrities to endorse these foods without any consideration for balanced diet or fitness is common in the industry. In the UK the BBC which is funded by licence and tax payers, received around 32 million pounds in 2001for franchising its Tweenies’ characters to McDonalds the Food Commission found that the Tweenies’ products were high in junk elements. Despite this fact the UK government continues to allow brands such as Cadburys to market its products and launch campaigns that have negative effects on the physical health of children. These efforts are designed to generate more profits and not the public interest. They are aware of the fact that the lack of exercise coupled with high calorie food result in obesity and other related diseases in children. The rate of obesity has doubled in the past 10 years from 8.5percent to 15 present among children under 16 years (The Lancet 2003).Yet advertisements continue to infiltrate the media and other channels with the objective to vie on children. Advertising Strategies Children have long been recognized as the target market for many companies due to its economic potential. Recent estimates by Moore(2004) indicate that children and associated markets account for 24billion dollars of direct spending and it has an additional 500 billion dollars influence over family purchases. Children are considered to be potential gold mines for campaigners and advertisers alike. Television channels and the print media as well as companies are constantly engaged in complex product placements, sales promotions, packaging design, public relations, and in-school marketing activities with the view to reach out to children and their parents. Given the time children spend in front of the television, on the Internet and media gadgets, marketers realize that children form a huge consumer base for â€Å"toys, breakfast cereals, candy and snacks etc. For this purpose there are more and more commercials on television to induce buying preference and action. TV commercials especially are being developed to induce children to purchase and participate in programs promoting cars, fashion, cell phones and other such adult related products. According to Moore (2004) At the root of the childrens advertising debate is the question of childrens unique vulnerabilities. Concerns about young children range from their inability to resist specific selling efforts to a fear that without benefit of well-developed critical thinking skills they may learn undesirable social values such as materialism†(Macklin, 1986 qt. Moore 2004). Her view is also affirmed by Cuff Andrei her (1998) who indicate through their study that children are susceptible to advertisements because of the extensive measures and strategies adopted by the advertisers. Their study reveals that marketers devise winning formulas to gain the confidence of children by sending out messages that winning children are those who are associated with certain brands. These may be Barbie, He-Man, Teletubbies or Spider-Man. Identification and association are the keys to the winning formula. The success rate of the winning formula depends on how deep an impact the product or brand has through the advertisements. These are developed based on the knowledge of the development of the mind of the growing consumers. The product leverage mix is formed based on qualities that are demanded by children such as characteristics of aero, power of a character and/or qualities of the product. The product leverage matrix is a comprehensive model formed for analysing the needs and wants of the young consumers and a guide to allow marketers to have look at the bigger picture. Once the matrix is determined the medium, concept, content, context, process, characters or personality, and attitude or style are established. Elements to be noted include: What is the psychological point of view of the target audience? What are the visual and verbal contents that will be used for the product? How marketers will form the context of the advertisements for the target audience and the kind of processes that will be involved to create an interface for interaction with the potential consumers? Character association or the use of personality to denote product quality is also common in the designing of the matrix etc. (Cuff and Rehire 1998). The marketers are also aware that young children are intelligent individuals who exercise their developing cognitive abilities by associating qualities with certain images. For example Bugs Bunny is clever rabbit or Kellogg’s Pop Tarts are fruity flavoured etc. They are able to associate as well as distinguish between products and characteristics of the products. Identifying the points of difference from the children’s perspectives is critical but not impossible. Acuffand Rehire (1998) also note that these are assumptions that adults make regarding the preferences of children such as teens wanting more energy; identifying with hero athletes; wanting great taste or new product names. Yet at the same time they also warn the marketers that: more often than not these assumptions are left unexamined as to veracity and strength. Its an important practice to check assumptions: check what the leverage actually is, and its relative power versus what has been assumed. More often than not, adults make erroneous assumptions about what kids perceive to be important and powerful because adults are looking at their product or program through adult eyes. It is critical to get at the actual leverage rather than the assumed leverage. With the above hypothetical Enerjuice example in mind, adults may be surprised when testing directly with kids focus groups reveals that the new products blue colour is its most powerful point of leverage and that the majority of kids tested dislike the new name. (Cuff and Rehire 1998). The basic premise in such a condition is that marketers need to ensure they give promises and fulfil them too thereby gaining competitive advantage. This kind of positioning helps them to organize and categorize products in the mind of the targeted consumers. In the end however, the marketers must realize that it is the bigger picture that needs to be satisfied that is product leverage matrix. At the centre of the matrix are the crucial elements that should not be neglected such as gender, stage, age, structure, dimension, style and past experience. The consumers are at the end of this list and are the most powerful deciding factor that can make or break their products. They conclude that Successful products and programs are those that satisfy their needs and wants in the short term (impulse) or in the long term. While a colourful and involving Tricks cereal package with a maze on the back provides for short-term needs satisfaction, Mattels Hot Wheel scars year after year continue to provide young boys with something they need and want small, easily manipulability, colourful minibars that are fun and involving to play cars with (Vroom! Vroom!) And to accumulate and collect. (Cuff and Rehire 1998). Ethical Implications Children advertising have attracted legal, scholars and parental attention. Proponents of the children targeted marketing and advertising argue that the financial backing that children programs are getting derive from sponsors who make programs on television possible. Advertising to children are therefore motivated by profitability. Furthermore they also argue that these sponsors target a separate niche market of children of age group 12 and 14. Advertising provides them with product information and does not really provide stimulus as children in this age group are more like adults with their specific ideologies, attitudes and behaviours where preferences of products and services are concerned. They have been exposed to persuasive messages for a long time and can distinguish persuasive messages from empowering ones. Thus they are product and advertising savvy. On the other hand opponents such as parents and consumer protection groups argue that advertising directed at children are not only unethical but they are also manipulative stimulants that promote consumerism in children from a very young age. Advertisements create wants and poor nutritional habits that induce children to pester parents for products that are harmful for them (Berger 1999). Their opinions have been affirmed by Cuff and Rehire (1997) who suggest that preschool children at two and three years old tend to identify with frequently seen images and therefore would be attracted towards spokes-character in advertising and marketing. The desire to see these characters and related products they see on television, packaging and promotions induce demand for the same among children. According to DelVecchio (1998, p. 225), The objective is to select an effective piece of advertising that will break through clutter, communicate the name of the brand, its key feature and benefit, and do so in a cool way that will elicit a childs request. Those advertisers are successful who successfully use innovation, meticulous marketing, planning and massive exposures in their key characters according to Schneider (1989). The ethical dilemma enters the scenario when one refers to the degree and extent of the use of stimuli. Research indicates that spokes-characters use role play and features that would relate animated with human characters and thereby influence childrens attitudes(Cheat et al 1992). The issues surrounding the use of advertising characters to children stem from the fact that the characters are commoditized without consideration for its impact on the children. Without regulations, advertisers tend to deviate from the conventional use of these characters. They treat children and adult related products alike. That is perhaps the reason why Cross (2002) indicates that there has been a rise in restrictions on tobacco advertising during the 1990sto curb tobacco companies from targeting children by the use of spokes-characters in their advertising and marketing campaigns. In this context advertisements have a deep ethical impact on the cognitive and development of growing children and the authority needs to recognize this fact. According to Redder (1981) children are vulnerable and fail to utilize cognitive plans for storing and retrieving information. The categorization of processing deficiencies stem from the childs inability to use the actual strategies and aids for storing information in the memory. Limited processing capabilities in young age group especially induce children to learn through memorization and are not capable of using tools for separating, segregating and processing information according to utility. Instead they use information incidentally. Television uses fast pace visual graphics and audio-visual medium to influence pre-schoolers and around that age group. The effects become consistent when children are regularly exposed to these audio-visual images so that they become imprinted on the minds of the young children (Alit et al 1980).Animation and other stimulus have double impact on the information processors of children. As children become receptive to advertisements or images that are regularly shown they come to recognize it in their daily experiences. Once the images are imprinted in the targeted group’s mind it is easy to generate brand recognition through triggering keys which may be in the form of visual or audio effects. Spokes-characters such cartoon characters have this essential effects on the children. Studies have found that young children often discriminate between products on simple heuristic of whether one particular quality (which may include brand name or character) is present or not (Rust and Hyatt 1991 qt.Neeley and Schumann 2004). Another aspect of advertisements is that children tend to associate with the characters and brand that they prefer. Instilling a brand in children’s minds is easy when spokes-characters are used to define the qualities of the products. For example in Ban’s (1996) study four and five year olds proved to be receptive to product characteristics by inferring spokes-characters. Bah gives the example of cereal boxes. Boxes with cartoons are associated with sugary and sweet cereal meant â€Å"for kids while those that do not have cartoons are bland and not sweet, and are meant for adults. This logic for cereal preferences and choices indicate that advertisements with their logos, characters and cartoons all have a great impact on the minds of young children in this age group. While Ban’s example seem harmless whereby advertisers are merely using the characteristics and qualities of products to appeal to the young consumers, Fischer et all’s (1991) example raises ethical dilemma. In their study the researchers asked children ages three to six to identify logo brands with the appropriate product. They observe that children tend to associate the Old Joe character with cigarettes. This association has been developed through the inference of the Camel advertisements that uses Old Joe a cartoon character for brand personalization. Hence, the researchers conclude that regardless of the intentions of advertisers and marketers, the effects of advertising on children are inevitable. Yet there are arguments against this view by psychologists such sapient (1929). This group of individuals are of the view that preoperational children between ages two and seven do not really process information logically or abstractly. They rely on processing strategies such as â€Å"transductive† to connect between thoughts and reasoning and therefore not susceptible to the underlying qualities. They may understand simple expressions of but have difficulty in associating it with product differentiation. Consequently Neely and Schumann (2004) write: While research findings show that young childr Ethical Issues of Advertising to Children Ethical Issues of Advertising to Children Ethical Dilemma, Practices and Implications of Children Advertising Creating outstanding products and programs to win marketplace is not an easy job. Specialists in marketing have to develop comprehensive research plans, carry out market researches, analyse the data collected and finally come up with marketing plans that target specific consumer segments. Finding out about human psychology, their preferences, choices and appeals are not only difficult but at times disappointingly inaccurate. Yet marketers today consider themselves experts in such endeavours, and are capable of achieving the almost impossible marketing objectives.   As if these aspects of marketing are not difficult enough, in modern-day marketing field there is a niche in which the marketers have to deal with children. The most difficult task is perhaps the determination of the choices and preferences of these fickle individuals who are still developing, absorbing the environment and learning to become like their adult counterparts. The task of marketing to children is not only daunting but also critical for many businesses such as Nike, Microsoft, Johnson Johnson, Disney, Pepsi, Sega,Kellogs and Mattel to name a few. These companies go through extensive research and consultancy to get to the untapped market of child consumers. One such example is evident in Dan S. Cuff and Robert H. Reiner’s (1998) Youth Market Systems.  According to the authors the development of outstanding products and programs to win childrens marketplace is entirely different from the rest of the market segments. For this purpose they invent a marketing process called Youth Market Systems. The System ensures marketers consider all aspects of marketing to children or teens for any category of goods or services that companies want to sell. There Isa great need for a system of analysis and interpretation as the authors feel that information pertaining to cognitive, emotional and social needs of age groups could transform the programs or product features that target them. Cuff and Reiner’s (1998) strategy merely opens window to the world of advertising to children. As one investigates the categories of products and services that are available to young children, one also tend to develop the consistent belief that children are a separate kind of consumer group and must be treated differently, from advertising to the designing of products. All these efforts no doubt are valid and justified in their own place and position, however a niggling thought crosses the mind when one observes the various approaches and efforts that marketers adopt to reach out to the vulnerable youth consumer segment. There are reasons for these tactics. Cuff and Rehire record approximately $1 billion annual gross revenue for Mattel Incorporated that sells Barbie’s. There are others such as Garfield, He-Man, Cabbage Patch Kids, Power Rangers, LEGO, GI Joes and a myriad of upcoming products invading the market with the sole purpose to tap on these young consumers who are bound by childish emotions and penchant for toys and games. Schemes and strategies are being devised to win over these young consumers for high stakes amounting to billions of pounds. What is more, advertising and marketing to children does not only involve the youngsters but their parents also. For example the Youth Market System identifies parents, grandparents and other close family members as the most influential on children’s purchasing decision. Exploring this group is critical because they are the ones who have control over the wallet and it is on them that children are dependent. The complexity in children marketing therefore lies in attracting both the youngsters and appealing to the parents. A winning formula must be developed to attract both the parents and children. The complexity of this formula makes success rate low which induces marketers to resort to all kinds of schemes and strategies to achieve their desired target, including crossing the line of ethics especially in the field of advertising of children related products (Cuff and Rehire 1998). Scholars and parents alike feel that there are no avenues that advertisers and businesses will not exploit to reach to the young consumers. Exploitations through mental, moral and physical developments of children are common. The strategies to target children involve creation of wants to satisfy the impulse rather than actual needs. For example consoles such as Mattels Hot Wheels, and Barbie’s fashion collections are not really required by children but wants created by advertisers and marketing campaigns. Long term needs satisfaction has been replaced by short term needs. They are not the only ones exploited. Their parents are also plagued with different kinds of created needs for their children such as the wellbeing; status symbol; and their selfish need to have their child preoccupied with the multitude of products and free them from child responsibilities. Statement of the Problem These aspects portray not only the ugly but also the unethical sides of the world of advertising. How true are these aspects and to what extent do advertisers reach to capture their target consumers? Do they cross the borders of ethics or not to maximise gains from vulnerable consumer market? And what, if anything, should be done to control and ultimately restrict the freedom of advertising aimed at children are some of the areas that the following research will endeavour to enumerate. Literature Review Children have become the key target for many advertisers. Children are vulnerable, easy to exploit consumers and they perceive things as advertisers want them to perceive, or so many of us believe. Despite the fact that children are nowadays smart and knowledgeable of the marketplace nevertheless for many marketers they are relatively easy to target due to the sheer size of the childrens consumer market. Advertisers thrive by earning billions of pounds with the backing and funding of the profit seeking organizations that hire them. These companies are not only producing goods that appeal to the children but they are also exploiting their parents. The dual targeting approach makes this market segment attractive as well as representative of high yield for investment. For example in many regions of the world including the US, Europe and Japan, companies are investing billions so that they can capture and tap the youth market segment but at the same time they are also reaping billions in return. Advertisers and marketers are entrusted with the task to achieve sales targets by generating desired actions from the segment. The wide appeal has motivated many professionals to enter and adopt whatever means and measures to achieve their targets. Ethical implications surpasses but few in the field of advertising that target children. For these reasons the authority, lobbyists and parents are demonstrating their concerns regarding the impact of media and advertising on children. The following literature review will first outline why and how children are targeted, followed by a review of the kind of ethical implications advertising and the media has on children. This will be followed by an exploration of the measures that are being taken to counteract the problem, if any. Children Advertising Advertising to children has not been an issue until recently with the boom of the media. More and more parents are concerned about the legal controls that the authority levy on advertising criteria as most are concerned about the kind of tactics advertisers are using to influence children for the sake of maximizing their profits. For example Begot and Dottie (2004) note that pornography, cigarette and tobacco related, alcohol and other products prohibited for children are being promoted on television freely without restriction. Advertisement messages for these adult related products are tailored for adult consumption but due to the appeal of mass viewership and the higher profits, the advertisements are aired during children television primetime. As a result the advertisements expose children to contents that are not meant for them. Had that been the only case then the issue of advertisement would not have been so controversial. Research suggest that children between the ages of 6 and 14 years old watch about 25 hours of television per week in the US and they are exposed to 20,000 commercials in a  year (Moore and Lutz 2000).Children at this age are vulnerable because they are developing a sense to comprehend and evaluate messages in the environment. Stimulated messages on television not only have a harmful impact but they are also detrimental in persuading children to develop wants for products that are not meant for them. According to Moore and Lutz (2000) Beyond advertisements, children gain marketplace information from the products they encounter, advice from friends and relatives, and their own consumption experiences. Through consumption, children learn what products are good and bad, whether advertising claims are truthful, what brands they prefer, and even products that convey social meanings apart from their functional properties. For children the experiences that heighten their importance in their social circle and the adult world have the most meaning. They do not have the ability to counteract or check on the viability or the authenticity of the message initially when they are young as they are dependent on adults for explanatory information accessible only through print media. By the time children grow to the teenage level the functionality of literacy diminishes tube replaced by their desire and need to fit in their social life. Without consideration for product usefulness or content, children develop wants for products beyond their pockets and reach. Similarly, children are also exposed to advertisements for fashion products that are actually designed for adult consumers but they are often condensed to tailor to the younger audience with the purpose to include the young consumers in the marketing campaigns. For this reason children develop receptivity for fashion products without the required information for decision making.  Moore and Lutz (2000) recognize the importance of childrens advertising and its impact on young audience by revealing that children are receptive to advertising demonstrated in experiments of relation between ads and products. They write: Research investigating childrens receptivity to television advertising has studied what children understand, under what circumstances they are persuaded, and how their responses evolve as they mature (e.g. Macklin 1987; Redder 1981). Drawing extensively on information processing and stage models, researchers have gained substantial insight into the development of childrens cognitive skills and their deployment during ad processing. (Moore and Lutz 2000) Their research indicates that children are at a stage where they are developing cognitive abilities. Advertisers vie on this susceptible developmental stage by targeting the limited processors of children that have not yet acquired efficient information processing strategies, a fact that may be reflected in their inability to distinguish between central and peripheral content in message learning. (Moore and Lutz2000). They further this idea by writing that at the stage of ages 8and 12 children are susceptible to information that are stimulated and that target the vulnerability of the strategic processors.   Because at this age group children tend to spontaneously employ efficient information storage and retrieval strategies. They organize and retrieve information based on available information and stimulus. Unless their knowledge of advertising is expressly activated by such acute, these children tend not to think critically or generate counterarguments spontaneously. They may also neglect to differentiate between central and peripheral content when learning new information. When there is an appropriate cue in their environment, however, they are likely to retrieve and use relevant information. (Moore and Lutz2000). Therefore children may develop recognition mechanism on how advertising should be viewed but that is dependent on external factors like parental guide, government policies or other mediating channels. Evidence suggests that there is substantial amount of influence on this age group when they are not guided in the preliminary stages in understanding the intent of advertisements. Research reveals that significant guidelines must be levied before children rationale and deliberate on the content of advertisements shown on television. â€Å"Advertising is thus implicitly accorded substantial power to shape children’s thinking until they acquire sufficient cognitive and attitudinal defences. (Moore and Lutz 2000). Other than the cognitive development impressions on children, advertising also influence them to take actions. In a study by Smithland Wynyard (1982) on consumer behaviour and response towards product trials offer through advertisements suggests that because consumers know that advertisers wish to present their brands in a favourable light, they react to ads by partially discounting claims and forming tentatively held brand beliefs and attitudes. In contrast when consumers have direct usage experience, they form stronger, more confidently held brand beliefs and attitudes. This phenomenon has been observed in a number of studies with adults and may be consistent with the case of children. The same expectations is held with regard to children advertising as researchers are of the opinion that with age, the capacity to form brand opinions tend to be more among older children. For example children of age groups 10 and 12, and 12 and 14year olds tend to tell the truth and more likely to be sceptical towards the institution of advertising rather than blindly accept advertisement claims. According to Michel Begot and Barbara Dottie (2004) children advertising are dynamic and highly appealing. The authors are of the opinion that children are the key target for advertisers because brand preferences in this age group remain unchanged for a long time. Children remain loyal to the brands they are used to yet at the same time they have growing pockets to afford more expensive items as they grow older. The above aspects indicate that children though are smart and knowledgeable to sceptically evaluate and experiment with products through advertisement claims they are also aware of the fact that these advertisers claim may not be true. At this point it is arguable to note that some school of thoughts separate the vulnerable youngsters from the smart young consumers who have the cognitive ability to critically examine the advertisement claims and disregard them if not proven true. According to Robertson and Resister (1974) if ads present information different from a childs actual experience, confusion may result and trust in advertising may be determined. Conversely, others suggest that until children actually experience discrepancies between products as advertised and as consumed, they are unable to fully comprehend advertisings persuasive intent. For this reason Moore and Lutz (2000) claim that advertising use frames for product trials known as transformational advertising in which adult consumers are drawn towards the products prior to advertising exposures by asking them to participate in the process of experimenting and interacting with the product with the view to interpret, evaluate and subsequently form their experience impressions. The expectancy or discrepancy frame sets are formed for comparison of later product trials which help in determining discrepancies or consistencies of product qualities. Mooreland Lutz (2000) present the testing paradigm to show that rational consumers are clever in testing advertising claims of product performances. Testing paradigm enable them the opportunity to evaluate and form opinions. Children, on the other hand do not have the same reaction or taste for distinguishing discrepancy in the same manner. On the other hand Ziegler (1996) believes that advertising and product trials have different effects on childrens capacity to integrate multiple sources of information for consideration. Young children tend to engage in one-dimensional thinking pattern and rely on multiple dimensions for a given task. Integration is imperative for children because they are dependent on this integration processing of information for forming perceptual domains and consumer behaviour. When younger children are presented with information it is encoded and stored in the recesses of the mind, and whenever needed retrieve it for evaluation. Information integration is basically combining new information presented in the media with the old information, and comparing the two. Disparate media information result in discrepancy inexperience. This in turn results in loss of trust in advertisement messages. Not all children however are wise enough to discriminate information. Moore and Lutz (2000) believe that age differences differentiate expectations and credibility of advertising. They write Younger children have been found to hold more positive attitudes about advertising, to be more likely to believe its claims, and to be less likely to understand its essential purpose. Thus, among younger children advertisings credibility is not likely to arise as a concern, and they are likely to perceive both advertising and a product trial experience as believable sources of information. (Moore and Lutz2000). Clearly, this statement identifies with the fact that younger children are more susceptible to advertising and they are prone to take actions without critical evaluation. For older children advertisers may not integrate strong expectations about a brand and instead focus on the stronger results to generate confidence in product usage (Fazio1986). Alternatively there are groups of advertisers who vie on the physical habits of children. For example one of the most invidious techniques is to use junk food in advertising for children. The use of celebrities to endorse these foods without any consideration for balanced diet or fitness is common in the industry. In the UK the BBC which is funded by licence and tax payers, received around 32 million pounds in 2001for franchising its Tweenies’ characters to McDonalds the Food Commission found that the Tweenies’ products were high in junk elements. Despite this fact the UK government continues to allow brands such as Cadburys to market its products and launch campaigns that have negative effects on the physical health of children. These efforts are designed to generate more profits and not the public interest. They are aware of the fact that the lack of exercise coupled with high calorie food result in obesity and other related diseases in children. The rate of obesity has doubled in the past 10 years from 8.5percent to 15 present among children under 16 years (The Lancet 2003).Yet advertisements continue to infiltrate the media and other channels with the objective to vie on children. Advertising Strategies Children have long been recognized as the target market for many companies due to its economic potential. Recent estimates by Moore(2004) indicate that children and associated markets account for 24billion dollars of direct spending and it has an additional 500 billion dollars influence over family purchases. Children are considered to be potential gold mines for campaigners and advertisers alike. Television channels and the print media as well as companies are constantly engaged in complex product placements, sales promotions, packaging design, public relations, and in-school marketing activities with the view to reach out to children and their parents. Given the time children spend in front of the television, on the Internet and media gadgets, marketers realize that children form a huge consumer base for â€Å"toys, breakfast cereals, candy and snacks etc. For this purpose there are more and more commercials on television to induce buying preference and action. TV commercials especially are being developed to induce children to purchase and participate in programs promoting cars, fashion, cell phones and other such adult related products. According to Moore (2004) At the root of the childrens advertising debate is the question of childrens unique vulnerabilities. Concerns about young children range from their inability to resist specific selling efforts to a fear that without benefit of well-developed critical thinking skills they may learn undesirable social values such as materialism†(Macklin, 1986 qt. Moore 2004). Her view is also affirmed by Cuff Andrei her (1998) who indicate through their study that children are susceptible to advertisements because of the extensive measures and strategies adopted by the advertisers. Their study reveals that marketers devise winning formulas to gain the confidence of children by sending out messages that winning children are those who are associated with certain brands. These may be Barbie, He-Man, Teletubbies or Spider-Man. Identification and association are the keys to the winning formula. The success rate of the winning formula depends on how deep an impact the product or brand has through the advertisements. These are developed based on the knowledge of the development of the mind of the growing consumers. The product leverage mix is formed based on qualities that are demanded by children such as characteristics of aero, power of a character and/or qualities of the product. The product leverage matrix is a comprehensive model formed for analysing the needs and wants of the young consumers and a guide to allow marketers to have look at the bigger picture. Once the matrix is determined the medium, concept, content, context, process, characters or personality, and attitude or style are established. Elements to be noted include: What is the psychological point of view of the target audience? What are the visual and verbal contents that will be used for the product? How marketers will form the context of the advertisements for the target audience and the kind of processes that will be involved to create an interface for interaction with the potential consumers? Character association or the use of personality to denote product quality is also common in the designing of the matrix etc. (Cuff and Rehire 1998). The marketers are also aware that young children are intelligent individuals who exercise their developing cognitive abilities by associating qualities with certain images. For example Bugs Bunny is clever rabbit or Kellogg’s Pop Tarts are fruity flavoured etc. They are able to associate as well as distinguish between products and characteristics of the products. Identifying the points of difference from the children’s perspectives is critical but not impossible. Acuffand Rehire (1998) also note that these are assumptions that adults make regarding the preferences of children such as teens wanting more energy; identifying with hero athletes; wanting great taste or new product names. Yet at the same time they also warn the marketers that: more often than not these assumptions are left unexamined as to veracity and strength. Its an important practice to check assumptions: check what the leverage actually is, and its relative power versus what has been assumed. More often than not, adults make erroneous assumptions about what kids perceive to be important and powerful because adults are looking at their product or program through adult eyes. It is critical to get at the actual leverage rather than the assumed leverage. With the above hypothetical Enerjuice example in mind, adults may be surprised when testing directly with kids focus groups reveals that the new products blue colour is its most powerful point of leverage and that the majority of kids tested dislike the new name. (Cuff and Rehire 1998). The basic premise in such a condition is that marketers need to ensure they give promises and fulfil them too thereby gaining competitive advantage. This kind of positioning helps them to organize and categorize products in the mind of the targeted consumers. In the end however, the marketers must realize that it is the bigger picture that needs to be satisfied that is product leverage matrix. At the centre of the matrix are the crucial elements that should not be neglected such as gender, stage, age, structure, dimension, style and past experience. The consumers are at the end of this list and are the most powerful deciding factor that can make or break their products. They conclude that Successful products and programs are those that satisfy their needs and wants in the short term (impulse) or in the long term. While a colourful and involving Tricks cereal package with a maze on the back provides for short-term needs satisfaction, Mattels Hot Wheel scars year after year continue to provide young boys with something they need and want small, easily manipulability, colourful minibars that are fun and involving to play cars with (Vroom! Vroom!) And to accumulate and collect. (Cuff and Rehire 1998). Ethical Implications Children advertising have attracted legal, scholars and parental attention. Proponents of the children targeted marketing and advertising argue that the financial backing that children programs are getting derive from sponsors who make programs on television possible. Advertising to children are therefore motivated by profitability. Furthermore they also argue that these sponsors target a separate niche market of children of age group 12 and 14. Advertising provides them with product information and does not really provide stimulus as children in this age group are more like adults with their specific ideologies, attitudes and behaviours where preferences of products and services are concerned. They have been exposed to persuasive messages for a long time and can distinguish persuasive messages from empowering ones. Thus they are product and advertising savvy. On the other hand opponents such as parents and consumer protection groups argue that advertising directed at children are not only unethical but they are also manipulative stimulants that promote consumerism in children from a very young age. Advertisements create wants and poor nutritional habits that induce children to pester parents for products that are harmful for them (Berger 1999). Their opinions have been affirmed by Cuff and Rehire (1997) who suggest that preschool children at two and three years old tend to identify with frequently seen images and therefore would be attracted towards spokes-character in advertising and marketing. The desire to see these characters and related products they see on television, packaging and promotions induce demand for the same among children. According to DelVecchio (1998, p. 225), The objective is to select an effective piece of advertising that will break through clutter, communicate the name of the brand, its key feature and benefit, and do so in a cool way that will elicit a childs request. Those advertisers are successful who successfully use innovation, meticulous marketing, planning and massive exposures in their key characters according to Schneider (1989). The ethical dilemma enters the scenario when one refers to the degree and extent of the use of stimuli. Research indicates that spokes-characters use role play and features that would relate animated with human characters and thereby influence childrens attitudes(Cheat et al 1992). The issues surrounding the use of advertising characters to children stem from the fact that the characters are commoditized without consideration for its impact on the children. Without regulations, advertisers tend to deviate from the conventional use of these characters. They treat children and adult related products alike. That is perhaps the reason why Cross (2002) indicates that there has been a rise in restrictions on tobacco advertising during the 1990sto curb tobacco companies from targeting children by the use of spokes-characters in their advertising and marketing campaigns. In this context advertisements have a deep ethical impact on the cognitive and development of growing children and the authority needs to recognize this fact. According to Redder (1981) children are vulnerable and fail to utilize cognitive plans for storing and retrieving information. The categorization of processing deficiencies stem from the childs inability to use the actual strategies and aids for storing information in the memory. Limited processing capabilities in young age group especially induce children to learn through memorization and are not capable of using tools for separating, segregating and processing information according to utility. Instead they use information incidentally. Television uses fast pace visual graphics and audio-visual medium to influence pre-schoolers and around that age group. The effects become consistent when children are regularly exposed to these audio-visual images so that they become imprinted on the minds of the young children (Alit et al 1980).Animation and other stimulus have double impact on the information processors of children. As children become receptive to advertisements or images that are regularly shown they come to recognize it in their daily experiences. Once the images are imprinted in the targeted group’s mind it is easy to generate brand recognition through triggering keys which may be in the form of visual or audio effects. Spokes-characters such cartoon characters have this essential effects on the children. Studies have found that young children often discriminate between products on simple heuristic of whether one particular quality (which may include brand name or character) is present or not (Rust and Hyatt 1991 qt.Neeley and Schumann 2004). Another aspect of advertisements is that children tend to associate with the characters and brand that they prefer. Instilling a brand in children’s minds is easy when spokes-characters are used to define the qualities of the products. For example in Ban’s (1996) study four and five year olds proved to be receptive to product characteristics by inferring spokes-characters. Bah gives the example of cereal boxes. Boxes with cartoons are associated with sugary and sweet cereal meant â€Å"for kids while those that do not have cartoons are bland and not sweet, and are meant for adults. This logic for cereal preferences and choices indicate that advertisements with their logos, characters and cartoons all have a great impact on the minds of young children in this age group. While Ban’s example seem harmless whereby advertisers are merely using the characteristics and qualities of products to appeal to the young consumers, Fischer et all’s (1991) example raises ethical dilemma. In their study the researchers asked children ages three to six to identify logo brands with the appropriate product. They observe that children tend to associate the Old Joe character with cigarettes. This association has been developed through the inference of the Camel advertisements that uses Old Joe a cartoon character for brand personalization. Hence, the researchers conclude that regardless of the intentions of advertisers and marketers, the effects of advertising on children are inevitable. Yet there are arguments against this view by psychologists such sapient (1929). This group of individuals are of the view that preoperational children between ages two and seven do not really process information logically or abstractly. They rely on processing strategies such as â€Å"transductive† to connect between thoughts and reasoning and therefore not susceptible to the underlying qualities. They may understand simple expressions of but have difficulty in associating it with product differentiation. Consequently Neely and Schumann (2004) write: While research findings show that young childr