Accounting Estimates and Policy Essay

Disclosure of significant sources of estimation uncertainty and judgments in applying accounting policies are two important requirements in financial reporting, although these are the most subjective and complex areas, they are of significance in making business decisions to users of financial statements. This paper compares our company’s current accounting practice with the requirements in respective accounting standards in relation to disclosure of sources of estimation uncertainty and judgments in applying accounting policies with the aim the identify any gaps between these two which may trigger ASIC’ reviewers attention. It takes a look first at the requirements in respective accounting standards (Chapter 2). It then examine the current accounting practices in our company (Chapter 3 and 4) and identify the gaps between company’s practice and accounting standard (Chapter 5). At the end recommendations are made for a better-compliant report (Chapter 6). Requirements in accounting standards The disclosure of significant sources of estimation uncertainty and judgments in applying accounting policies should be disclosed separately in the financial reports. Not only the nature of estimates should be disclosed but also the sensitivity analysis to these estimates should be included. Judgments in terms of whether the nature and the amounts are relevant to the company’s operation are critical in applying the respective accounting policies. See more:Â  Mark Twain’s Humorous Satire in Running for Governor Essay Company’s accounting practices Estimations disclosed are impairments for intangible goods, provision for restoration and rehabilitation, employee benefits, estimation of useful lives of assets and ore reserve and revaluation estimates. judgments in applying accounting polices are disclosed in two areas which are depreciation of non-financial tangible goods and taxations. Identifying the gaps Our company prepared the financial statements in compliance to Australian Accounting Standard. However there are minor gaps between our company’s practice and the requirements in accounting standards in terms of content and manner. More significant disclosure could have been made the structure can be improved. Conclusion and recommendations Disclosures about timing in revenue recognition, classification of finance leases and operating leases and going concern could have been included, since they are relevant to our company’s operating and can better assist users in evaluating our company’s performance. The disclosure of estimates and judgments should be disclosed in separate notes since it is required by AASB 101. 1 Introduction ASIC announced recently that one of its focusing area would be the disclosure of entities’ estimates and accounting policy judgements.This is because some entities did not make material disclosure of sources of estimation uncertainty and significant judgments in applying accounting policies, while these disclosures, though subjective and complex, are critical factors in business decision-making. The purpose of this report is to identify any gaps between our company’s current accounting practice and the requirements of accounting standards by firstly looking at the requirements set out in the related accounting standard, then to carry out an examination of the current accounting practice of our company accordingly. The report will then compare the information collected and identify any compliance with or deviation from AASB requirements in regards to disclosure in estimates and accounting policy judgments, and discuss recommendations for a better compliance report to meet the satisfaction of ASIC reviewers. 2 Requirements in respective accounting standards AASB 101 paragraph 112-133 specifically state the requirements for material disclosures of sources of estimation uncertainty and the significant judgments used in applying accounting policies. 2.1 Requirements for disclosures of sources of estimation uncertainty According to AASB 101 paragraph 125-129 which relate to disclosure of sources of estimation uncertainty. entities are required to disclose estimates at the reporting date that have a significant risk of causing a material adjustment to the carrying amounts of assets and liabilities within the next financial year (AU AASB 101.125). for these assets and liabilities, details of their nature and their carrying amount at the end of reporting period are required. To determine the carrying amount of assets and liabilities, estimations for the effect of future events are needed. for example, when the recent market value is absent, future-oriented estimates are of necessity in measuring recoverable amount of property, plant and equipment. Other examples can be long term employee benefits, or provision liability which subject to future results of legal events. The manner of the disclosures should be in a way that can assist users of the financial statements to comprehend the judgments that managements makes about the future and other sources of estimation uncertainty, usually users will expect to have the nature of the assumptions or other estimation uncertainty and the extent of sensitivity disclosures provided for the estimates. However, in some cases when the extent of possible effects the sources of estimation uncertainty at end of reporting period become impracticable, the entity should state that a material adjustment to the carrying amount of the asset or liability may be required if the outcomes within the next financial period are different from the assumption. 2.2 Requirements for disclosure of judgments in applying accounting policies According to AASB 101 paragraph 117-124, requirements for disclosure about judgments used in applying accounting policies are set out. ‘Judgments’ are defined as ‘apart from those involving estimations, that management has made in process of applying the entity’s accounting policies and that have the most significant effect on the amounts recognized in the financial statement (AU AASB 101.122). Two important elements to be disclosed are judgments about the measurement basis used in preparing financial statements and the other accounting policies. Judgments in terms of the relevance in applying a particular accounting policies should be exerted since management needs to consider whether the disclosure would assist users in understanding the financial position and performance of the company. it is noted that not only AASB 101, but other accounting standards such as AASB 116 (disclosur e of the measurement bases used for classes of property, plant and equipment) also states the requirements for judgments. what should be taken into account when applying a particular accounting policy are the nature of the entity’s operations and the policies that users of financial statements would expect to look at. for example, users would expect a manufacturing company to disclose its accounting policies for depreciation and revaluation on property, plant and equipment. or, users concerning about the entity’s income taxes would expect the entity to disclose information on accounting policies for income taxes, including deferred tax liabilities and deferred tax assets. it may be the case that even the amount for certain assets and liabilities are not material, but because it is highly relevant to the entity’s operation, then professional judgments are needed when applying the accounting policies. 3 Company’s current accounting practice—Resources of estimation uncertainty The disclosures of significant accounting estimates and assumptions are examined in note 2 to the financial statement, there are seven estimations made for the financial reports, the ones that deserve attention to are impairment of goodwill and intangibles with indefinite useful lives, provision for restoration and rehabilitation, employee benefits, estimation of useful lives of assets and ore reserve and resource estimates. 3.1 Impairment of good will and intangibles with indefinite useful lives detailed disclosure about the assumptions and estimates used in calculating the impairment value are * Discount rate: it requires management’s estimate of the time value of money, in the financial report, weighted average cost of capital of the entity and business risk specific to the unit are accounted for the calculation. * Market conditions: management made assumptions on key domestic market segment activity including construction, mining, agriculture and manufacturing, and also assumptions on GDP, CPI as well as long-term exchange rates for AUD/USD and NZD and made sure they are consistent with external information. * Sensitivity to changes in assumptions: management considered that the carrying amount of the CGUs would not exceed their recoverable amount given any changes from the above assumptions. 3.2 Provision for restoration and rehabilitation the provisions include future cost estimates in relation to dismantling, closure and decontamination of various site, and the calculation for these requires assumptions on application of environmental legislation, available technologies and consultant cost estimates. Since these factors are subject to changes in the future, updates need to be made periodically. in Note 18, three main categories are provision for restoration and rehabilitation, provision for legal customer claims(legal fees) and provision for restructuring. 3.3 Employee benefit employment benefit such as long service leave would require estimation on future salary, discount rate and the years that the employee may work for our company. Other actuarial assumptions are applied when calculating defined benefit plans for employees. 3.4 Estimation of useful lives of assets basing on historical experience, management made the estimation of the useful lives of assets .The condition of the assets is assessed at least annually and considered against the remaining useful life, adjustments are made accordingly. 3.5 Ore reserve and resources estimates This is the estimation of the amount that can be extracted economically and legally from the entity’s mining properties, the calculation is based on the geological judgments and other factors such as foreign exchange rates, commodity prices and the size and grade of the ore body. 4 Company’s current accounting practice—judgments in applying accounting policies Judgments in applying accounting policies were disclosed in Note 2 under ‘Significant accounting estimates and judgments’. Two significant accounting judgments are identified in Note 2, being ‘impairment of non-financial assets other than goodwill and intangibles with indefinite useful lives’, and ‘Taxation’. 4.1 Impairment of non-financial tangible assets Our company take into account the relevant factors, such as business performance, technology, economic and political environments and future business expectations when assesses the impairment of all assets. management decides that the recoverable amount of the asset is determined if an impairment indicator exists. for the financial period ended 30 June 2012, management regarded that the indicators of impairment were significant enough so that assets have gone through impairment tests and recoverable amounts were determined. 4.2 Taxation Our company is subject to income taxes in Australia and jurisdiction where foreign operations apply. While ultimate tax on transactions and calculations are uncertain, judgments is required in assessing whether deferred tax assets and deferred tax liabilities are recognized on the balance sheet and the application of certain income tax legislation. Because there is risk and uncertainty involved in making judgments, there is a possibility that the amount of tax assets and liabilities recognized on the balance sheet would be impacted if there are changes in future circumstances, resulting in a change to income statement. Judgment is also exerted when determining whether deferred tax assets should be recognized, and it is based on that highly considerable likeliness that the tax losses can be recovered by sufficient future taxable profits. 5 Comparisons between company’s current accounting practices and accounting standard requirements It is important that our disclosures are in compliance with the requirements in Australian Accounting Standard Board. After the explanation of AASB101 and the examination of the note to our financial statements, the following points should deserve attention from the board: 5.1 Disclosure compliance Our financial statements disclose and only disclose the critical judgments about the application of accounting policies, and major sources of estimation uncertainty inherent in assets and liabilities, the information provided is appropriately tailored to our company’s circumstances, for example, our company is subject to income taxes, therefore the policies of calculation of income taxes, recognition of deferred tax assets and deferred tax liabilities are disclosed in note 1 to the financial statements. Since we are material company, ore reserve is highly relevant to our operating activity, therefore the estimation for ore reserve is disclosed in note 2 listing the factors we took into account when preparing the financial statements. 5.2 Content of disclosure the potential gap between our company’s current practice and accounting standard is that some other disclosures about judgments can be included in the notes, such as the judgments in the classification of leases as finance or operating. Although this figure is not material as shown in the financial statements, leased assets are relevant to our operating activity and should be included. 4.3 Manner of disclosure Another gap is that in AASB 101 critical judgments and major sources of estimation uncertainty should be considered separate categories, in our company’s note to financial statement, these two items are placed under the same note 2. 6 Conclusion and recommendation After the comparison between our company’s current accounting practice and the requirements in accounting standard, to better satisfy the ASIC reviewers, the following points can be noted when preparing for the financial statements: 6.1 Improvement in contents we can included some other judgments we used in applying the accounting policies, such as the classification of assets ( whether a non-financial asset held of sale, or class of financial asset), classification of leases as operating or financial leases, and going concern judgments. The lease assets amount might not be as material as others, but these are relevant to material company like us and therefore the judgment involving in choosing the accounting policies should be disclosed, and so does going concern, it is believed that the reasonable disclosures of management’s judgment on going concern can assist users in making financial decision. 6.2 Improvement in structure Critical judgments should be separately identified from the estimation uncertainties, and should be disclosed in separate notes. This is because in AASB 101 it makes clear distinction between judgments and estimations. Not only the content but also the structure and manner of presentation are critical in achieving true and fair disclosures.

Mobile American Sign Language

Inaccessible technology interferes with an ability to obtain and use information quickly and easily. Mobile American Sign Language by the University of Washington is about a recently develop cell phone software that allows deaf and hard-of-hearing people to use ASL through video calls. â€Å"The MobileASL team has been working to optimize compressed video signals for sign language. † This was a great article to read. I was excited when I was able to video chat on my cell phone, so I know deaf people are very excited to have a way of talking to each other over video chat. It is a much better way of communication for deaf and hard of hearing. Once MobileASL software is worked out it could possibly run on any mobile device. â€Å"Transmitting sign language as efficiently as possible increases affordability improves reliability on slower networks and extends battery life, even on devices that might have the capacity to deliver higher quality video. † Researchers have brought the data down to about 30 kilobytes per second while still relaying clear sign language. The participants in this study were pleased with MobileASL. Most deaf or hard-of-hearing people use text messages as a means to communicate on a cell phone. Text messaging is a good way to communicate but sometimes it is slow and the message might not be clear. Sometimes they don’t know if the person even receives the text message. I will have to find me sum deaf friends now because I love to video chat with others. Since I’m learning ASL they could help me study and still be at the house and me at mines. MobileASL can detect if you are the one signing or not. This detection helps save the battery life. If you are the one signing you use more of the battery. So I suggest you just â€Å"listen†, you will save your battery. Some phone companies need to find out how they do this so my phone battery could last longer. I would have thought that ASL signers could have video chat with an iPhone but that’s not the case. Yes they could use the iPhone but the prices are way too high. Some broadband companies have blocked the â€Å"bandwidth-hogging† video conferencing from their network. The iPhone uses 10 times more bandwidth than MobileASL. What’s the reason for them to block the bandwidth? They should be trying to help. I will read more about this because this is very interesting to me. It’s interesting that they haven’t come up with some kind of software already. Deaf and hard of hearing people do need another means of comminuting on the mobile phones besides text messaging because sometimes that just doesn’t work. The prefer talking face to face anyway. I still would like to know why they are blocking the bandwidth instead of trying to help improve the problem.

Education For Children With Disabilities Education Essay

It is estimated that there are 500-650 million individuals with disablements in the universe, about 10 % of the universe population, 150 million of whom are kids. More than 80 % unrecorded in developing states with small or no entree to services. The bulk of kids with disablements, in developing states remain out of school and are wholly illiterate.[ 1 ]This is the information provided by UN Committee on the Rights of the Child, which provides us with an thought of how large is the issue refering right to instruction of the kids with disablements. Even though bulk of the provinces have ratified assorted international human rights instruments, many of them fail to guarantee to carry through all the duties prescribed under international human rights jurisprudence instruments. I will turn to following job on illustration of Georgia. Are handicapped kids ‘s instruction rights protected in equal manner as of kids without disablements in Georgia? What are the chief jobs of implementi ng human rights instruments ‘ commissariats and what has to be done in order to give kids with disablements equal opportunity to bask their educational rights? And is inclusive instruction solution to the job? Right to instruction has been enshrined in several human rights instruments such as: The 1948 Universal Declaration of Human Rights ( Art.26 ) ; The International Covenant on Economic, Social and Cultural Rights ( Art.13 ) ; Convention on the Rights of the Child ( Art. 28 ) ; Convention on the Rights of Persons with Disabilities ( Art.24 ) etc. All the above mentioned instruments underscore the rule of non-discrimination and equality in the right of instruction. Hence, kids with disablements are entitled to the same educational rights as others. When turn toing this issue I will chiefly discourse right to instruction of the kids with disablements under the Convention on the Rights of the Child ( CRC ) , as it is the major human rights instrument refering kids ‘s rights in general. Article 28 of Convention on the Rights of the Child provides that provinces parties recognize the right of a kid to instruction on the footing of equal chance, doing primary instruction compulsory and available free to all[ 2 ]. The undermentioned article underscores that everyone has equal chance to have assorted degrees of instruction, but foremost and first importance of compulsory primary instruction and its handiness for free of charge. Article 29 of CRC states the purposes of instruction, such as â€Å" development of kid ‘s personality, endowments and mental and physical abilities to their fullest possible [ aˆÂ ¦ ] † Article 2 of CRC is associating to equality and non-discrimination rule including guaranting and este eming rights of handicapped kids without any favoritism on the evidences of disablement. Among the above mentioned commissariats, article chiefly with respect to the rights of handicapped kids is Article 23 of CRC, which once more high spots that province parties have to guarantee handicapped kid ‘s effectual entree to instruction ( Art.23 ( 3 ) ) . In 2006 The Committee on the Rights of the Child has adopted its General Comment No 9 on the topic of the rights of kids with disablements, turn toing some nucleus affairs refering rights of handicapped kids, nucleus duties of province parties, general steps of execution of the Convention etc. In the undermentioned remark Committee among other issues underlines the significance of rights of instruction of kids with disablements. Committee addresses the importance of inclusive instruction. Inclusive instruction should be the end of educating kids with disablements. The mode and signifier of inclusion must be dictated by the single educational demands of the kid, since the instruction of some kids with disablements requires a sort of support which may non be readily available in the regular school system.[ 3 ]The same rule of inclusive instruction is besides provided in the Implementation Handbook of the Convention on the Rights of the Child prepared by UNICEF. Harmonizing to the Handb ook â€Å" the instruction of handicapped kids should be provided â€Å" in a mode conductive to the kid ‘s accomplishing the fullest possible societal integrating ( Article 23 ( 3 ) ) which means that handicapped kids should, wherever possible, be educated in mainstream schools alongside with kids without disablements. †[ 4 ] Even though rule of inclusive instruction is seen by UN human rights organic structures as a solution for bettering enjoyment of right to instruction of handicapped kids, some look on this facet from more deep position. For illustration Marcia H. Rioux and Paola C. Pinto in their recent article reference this issue, harmonizing to them: â€Å" Even when, in more recent decennaries, inclusion has become the mantra of instruction systems worldwide, the disagreement between normative models and the resources available on the land to recognize the right to education for all has frequently created new signifiers of marginalisation and exclusion along ability lines. Indeed, acquiring kids with disablements in schools is non plenty. If inclusion merely changes the location of the schooling of the kid but the negative stereotyping persists, so the outlooks for that kid ‘s acquisition will go on to be less than for other pupils. It makes a parody of inclusion. Bing ‘in ‘ a schoolroom, but non an integrated and equal participant in the really cloth of larning contradicts the intent of schooling. This is what is sometimes characterized as soft inclusion – inclusion that addresses topographic point but non the substance of larning. †[ 5 ]These writers emphasize, that â€Å" A rights attack to instruction, by contrast, highlights the demand for a holistic position, necessitating a model that takes into consideration non merely the right of entree to education throughout all phases of childhood and beyond, but besides the right of quality instruction and the right to esteem in the acquisition environment. †[ 6 ] The equality, non-discrimination and integrating of handicapped kids in the mainstream instruction, are the precedence issues on human rights docket in Georgia. Since confirmation of Convention on the Rights of the Child on June 2 of 1994, Georgia has submitted three studies to the Committee. These studies give clear thought about the jobs in the procedure of implementing equality and non-discrimination rules in respects of instruction of handicapped kids. The coverage process shows what the spread of implementing CRC on national degree are. The 2nd periodic province party study provides with more or less elaborate information refering right to instruction of handicapped kids. Harmonizing to information provided by the Ministry of Education of Georgia, there are 20 particular residential schools for mentally and physically handicapped kids under its legal power. There are two places for handicapped kids under the legal power of the Ministry of Labour, Health and Social Welfare, lodging a sum of 157 kids. The Ministry of Labour, Health and Social Welfare has besides prepared a programme for the nationwide reform of the system of commiting handicapped kids. The Ministry of Labour, Health and Social Welfare points out that, non with standing certain betterments in recent old ages in the budget support of institutional constitutions, this programme is still underfunded. It is unable to supply full support for rehabilitation work, peculiarly that of a societal nature, which in bend earnestly hampers the undertaking of incorpo rating handicapped kids into society. The programme aims to guarantee a significant betterment in the chances available to kids in this class for psychological, educational and societal rehabilitation.[ 7 ]In response to this study, Committee published its Concluding Observation in 2003, supplying some recommendations in respects of right to instruction of kids with disablements. More exactly, The Committee is concerned that the right to non-discrimination is non yet to the full reflected in the State party ‘s statute law, policies and programmes at the national and local degrees.[ 8 ]The Committee remains concerned that kids with disablements remain outside mainstream instruction and are marginalized in society.[ 9 ]The Committee recommends the province party to take the necessary steps to incorporate kids with disablements in the mainstream instruction system and society.[ 10 ] The latest study submitted to the Committee by Georgia was in 2007. State party provides with following information, that The NGO â€Å" Children of Georgia † in coaction with UNICEF undertook an appraisal of handicapped institutionalised kids and their capacity for reintegration, and of handicapped kids populating with their households. New methods for measuring handicapped kids were developed and adapted to the Georgian context. Based on this appraisal, a scheme for reintegration and inclusive instruction will be developed.[ 11 ]Harmonizing to the Ministry of Labour, Health and Social Affairs of Georgia, a national policy refering the handicapped kids is reflected in the determination of the Parliament of Georgia of 13 February 2004 sing the chief waies of the societal policy aimed at protecting the rights of handicapped kids, above mentioned papers includes precedence issues such as: a ) harmonisation of the Georgian statute law with the norms and criterions provided for by international conventions ; B ) inclusive and incorporate instruction.[ 12 ]Harmonizing to the Ministry of Education and Science, until late, there were few options to institutional attention or instruction in particular schools for kids with disablements in Georgia. However, the state of affairs has changed with the passage of a new Law on general instruction, which stipulates in paragraph 4 of its article 31 that â€Å" general educational establishments are authorized to make conditions for inclusive instruction † . This proviso has created an unprecedented chance for Georgia to cut down the demand for institutionalization that frequently was the lone option for kids with disablements.[ 13 ]Based on this statute law, pilot undertakings on inclusive instruction have been launched in 10 Tbilisi schools with the position to affecting kids with particular demands in the instruction procedure. Monitoring of these undertakings has shown that due to inclusive instruction sociall y isolated, alienated and handicapped kids are going more incorporate into society.[ 14 ]Sing 3rd periodic study of the province of Georgia, the Committee adopted its Concluding Observation in 2008. The Committee is still concerned that, despite the Constitutional and other warrants, the rule of non-discrimination is non to the full respected in pattern with certain groups of kids, including kids with disablements.[ 15 ]The Committee recommends that the State party addition its attempts to supervise and guarantee execution of bing Torahs vouching the rule of non-discrimination and full conformity with article 2 of the Convention.[ 16 ]The Committee recommends province party among other issues to see: a ) signing the Convention on the Rights of Persons with Disabilities and its Optional Protocol ; degree Celsiuss ) pursue attempts to guarantee that kids with disablements may exert their right to education to the maximal extent possible.[ 17 ] As we see from the illustration of Georgia, Georgia still faces many jobs in respects to fulfillment of its nucleus duties on the topic of the right to instruction of handicapped kids. I agree with the thought that, â€Å" It continues to be a slow procedure for the acknowledgment of the right to instruction for kids with disablements to go recognized and implemented. There is an pressing demand to supervise the systemic conditions that have led to the disagreement between policy and pattern, between theory and execution. There is a farther demand to disaggregate informations in order to do seeable the favoritism and exclusion of many kids with disablements, to develop new policies that target people with disablements and to mensurate the advancement towards cosmopolitan instruction † .[ 18 ]Georgia still has to take more stairss such as: adopt and enforce national statute law in respects of handicapped people ; sign and implement the Convention on the Rights of Peoples with D isabilities ; raise financess on instruction of handicapped kids ; have more cooperation with international human rights organisations ; do schools accessible for kids with disablements, promote public consciousness that disabled kids are portion of the society, train school staff and instructors, etc. Georgia has merely to esteem, protect and carry through right to instruction of kids with disablements. Solving all of these issues is non a myth, but world, negative facet is, unluckily it takes long clip.

Compare and contrast the 7S and Mintzberg's configuration models of Assignment

Compare and contrast the 7S and Mintzberg's configuration models of organisations - Assignment Example In this paper, emphasis is given on two, quite popular, theoretical frameworks: the McKinsey 7s Framework and the configuration model of Mintzberg. The elements and the role of the particular models are critically evaluated and analyzed referring to relevant literature. Between the two models, McKinsey’s 7s Framework is simpler and more flexible, a fact that makes it easier to be used when the time available for the evaluation of business performance is limited. On the other hand, when details need to be retrieved in regard to the potential transformations of an organization so that its effectiveness is increased, then the Mintzberg configuration model, that offers a clearer view on organizational processes, would be preferred. In regard to the above, current paper would be based on the following thesis statement: McKinsey’s 7s Framework and the Mintzberg configuration model are valuable models for measuring business performance. The former refers directly to the seven factors influencing business performance while the latter uses organizational structure as an indicator of business effectiveness. 2. McKinsey 7s Framework vs Mintzberg’s configuration model 2.1 Key characteristics of the above models In order to understand the differences and similarities of the two models, it is necessary to refer primarily to their characteristics and their role within modern organizations. In addition, the elements of each of the models need to be analyzed at the level that these elements can influence the models’ performance when used within a particular market. 2.1.1 McKinsey 7s Framework The McKinsey 7s Framework is commonly used for the evaluation of business performance. The Framework was first introduced in 1980s (Witcher and Chau 2010). It was only after two years, in 1982, that ‘Peters and Waterman included this model in their book ‘In search for Excellence’’ (Witcher and Chau 2010, p.248); it was through that book that McKinsey 7s Framework become popular worldwide. The McKinsey 7s Framework is based on the following view: the performance of each organization is influenced by seven factors/ variables (Witcher and Chau 2010). When having to evaluate organizational performance these variables need to be reviewed (Witcher and Chau 2010). The variables highlighted in the particular Framework are presented in Figure 1 below. A key characteristic of McKinsey’s 7s Framework is the following: the variables on which the framework is based tend to interact on a continuous basis (Witcher and Chau 2010). This means that the performance of each of these variables influences, necessarily, the performance of other variables (Witcher and Chau 2010). In addition, changes on one or more variables will also affect other variables (Witcher and Chau 2010). The relationship between these variables is made clear in Figure 1. On the other hand, the level at which each variable influences the other variables of the framework is not standardized, depending on the conditions in the organizational environment, the availability of time for analyzing organizational behaviour and so on. Figure 1 - McKinsey 7s Framework (Source: http://gs.utcc.ac.th/ceomba/mk/0%20Mar55/add/The%20McKinsey%207S%20English.pdf) In order to

Injuries Research Paper Example | Topics and Well Written Essays - 250 words

Injuries - Research Paper Example Bursa is never inflamed on its own but when it is used for a long period, or there is an injury on a joint that exerts a pressure on it, then it inflames. Over usage and injury also causes the sac to fill with extra fluid that exerts pressure around its surrounding tissue. This pressure causes pain and inflammation of the sac and swelling. Age factor plays a vital role in causing Bursitis. Bursitis is mainly caused in shoulders because shoulders have most frequent motion than any other body part. However, the pain caused is aggravated after a night’s sleep that hinders the flow of normal activity. Other areas where these is a great chance of bursitis are â€Å"elbows, hips, knees and base of thumb† (Vigorita et al., 2007). The treatments of Bursitis include many methods but the most common ones are icing, use of inflammatory medicines, physical therapy, and rest. These four methods not only relieve the pain but also reduce the swelling. According to Orthopedic Pathology , â€Å"treatment of bursitis includes usage of NSAIDs. Aspiration and bursectomy are options for more chronic conditions. Intrabursal tetracycline should be used in chronic olecranal bursitis† (Vigorita et al., 2007). References Vigorita, V. J., Ghelman, B., & Mintz, D. (2007). Orthopaedic Pathology. Lippincott Williams & Wilkins.

Innovation and change (Mobile phone industry ) Essay

Innovation and change (Mobile phone industry ) - Essay Example Government has always bended its brows on companies that have innovated in their technology and business practices but not provided for safe and eco-friendly disposal of parts and batteries (â€Å"Life Cycle Management: A business guide to sustainability†). Being responsible to the environment affects the product offering in the way that consumers make an image of unethical manufacturer in their minds. Nokia has been able to create a good image by providing for eco-friendly disposal of its handset parts across the world. Taxes are means of revenues for Government. A flourishing industry provides better prospects of high taxes to the government. Mobile phone industry has climbed up the ladder of evolution and growth in a very short span and has also been taxed heavily for latest technological innovations. These innovations sometimes help to curb emerging competition due to its monetary intensity and also help avoid malpractices which might take place under innovation disguise. Consumer protection laws and regulations also have a huge bearing on innovation taking place in mobile industry. Innovations are expensive and if the involved technology does not satisfy customer requirements, it has to be replaced abiding by consumer laws, which could be a means of huge losses for the innovator (Bonthron 2009). Technology reducing international distances every day, mobile manufacturers have to resort to efficiency in operational costs by rationalizing their supply chain through international trading. However, across borders, import and export charges and duties have much affected the growth of mobile phone innovation. There have been many cases where host government has denied entry of foreign players due to the fear of their market being captured by other telephony giant, thereby siphoning a major portion of their GDP. Competition has been very stiff in the mobile phone

Life in the Colonial Convent. in Latin America Research Paper

Life in the Colonial Convent. in Latin America - Research Paper Example Conquering nations placed value on convents. Monastic life gained respect and power in the society. Distinction of ethnicity, honour, and gender between the nuns increased with the passage of time. Many individuals were being used as slaves and servants in the convents. Convents generated financial resources by getting money from wealthy families; this defined numerous classes of people as per their financial standings (Bethell 56). Factors like demography, spatial variations and economy caused differences in women’s lives. Spanish women were given almost all the rights and protection during the colonial period in Latin America. Education and protection for women was ensured at the convents but other races and classes suffered as there were no rights and convent for them in Latin America (Skidmore & Smith 71). Latin America was male dominated colonial world and women were not allowed to take part in any activity without the permission of male. Male member of the family was onl y allowed to take all decision in day-to-day social life. Race and class distinction was firmly enforced and people were dealt accordingly. Women used two types of veils for differentiating leaders from servants. Nuns wearing black veils were from wealthy families and brought all the precious items with them. ... Mestizo women were only employed as servants. These practises at the convents enacted social barriers in the human life in the colonies (Edwards 128). Convents were initially established only in the main cities of Latin America. Walls were built to separate the convents from the cities. That is why convent used to give a deserted look. Keeping of slaves and servants in convents was as normal as in rest of the world. there are numerous examples in Latin America and people also say that between two convents in Cuzco , more than 500 living out of which 50% were nuns (Bethell 61). Influential families lived in separate homes within the convent and kept orphan girls as servants along with other servants. Dona Juana de Maldonado constructed good house for herself. She used dozen of black maids in construction of accommodation in the convent. Juana also spoke about gender double standards in her poems (Skidmore & Smith 75). Convents in Latin America used multiple sources to generate revenue s. Nuns took oath of obedience and poverty to their superiors. Wealthy families residing in convents could not manage to give a luxurious life to their daughters because a huge amount of money was paid to church and convent. Nuns were considered â€Å"brides of Christ† so all nuns were expected to give their dowry to church. Quantity of dowry presented to church, dictated the amount of luxurious lives that nuns can live. 6000 pesos was entry fee in the convent in Lima. For a luxurious living, convent used to charge double amount (Edwards 132). Demography, spatial variations and economy caused differences in women’s lives in colonial Latin America. Islamic way of social life was fully followed by the Iberian women during the colonial age in old and the new world.

Week 8 diss 2 Essay Example | Topics and Well Written Essays - 250 words

Week 8 diss 2 - Essay Example Cybercrime is criminal activity which makes use of the computer and the internet. This includes the illegal downloading of music or video files, creating and distributing viruses on computers and may be as grave as stealing millions from online bank accounts (TechTerms.com, n.d.). It differs from insider trading in that it uses the computer as a target, accessory or a weapon. (Cybercitizenship.org, n.d.). If the government will not control insider trading, there is a possibility that the stock market may crash, which will have a detrimental impact on the economy of a country. Furthermore, investors might think twice before investing in the stock market; thus, investments in the stock market may be scarce, again creating a negative impact on the economy. In October 2006, Megan Meier committed suicide as a result of a cruel cyber hoax (ABCNews.com, 2007). It started when Megan befriended a cute boy, Josh Evans on the social networking site MySpace. After more than a month-long relationship, Megan received an email from Josh stating that he did not want to be friends with her anymore because she was not nice to her friends. Megan saw several electronic bulletins posted saying nasty things about her. Megan could not handle the stress and depression; thus, she hanged herself in the

Human Sexuality Book Review Essay Example | Topics and Well Written Essays - 2500 words

Human Sexuality Book Review - Essay Example s up the interesting possibility that other cultures may consider Western sexuality to be odd or abnormal, in much the same way as earlier writers on sexuality have tended to accept the Western model as normal, while sexual patterns in other cultures are viewed as strange and exotic. This book is very useful to a reader because it offers a more composite human framework of sexuality rather than a model dominated by Western thought patterns. The authors view sexuality as a primitive heritage which has evolved over the course of time, both physically and behaviorally, as a means to cope with the changes taking place in the immediate environment. The focus of this book is this on the elements that all human being share in common as one species rather than in highlighting and focusing upon the differences in sexual behavioral patterns and attitudes across different countries in the world. Such differences, even where they occur, are to be understood and appreciated and used as a means to enhance out understanding of ourselves as different yet related groups within the same species. 2. This book also goes into an indepth discussion of sexual behavior in human beings. It covers many of the important issues such as the anatomy of the male and female bodies, puberty and adolescence and the sexual changes that occur during this period, pregnancy and childbirth and as well as issues related to the nature of sexuality as it changes with ageing. The book also discussed sexual positions and how sexual foreplay and mating patterns have developed in the human race over the course of our evolution from primates. What is fresh and different about this book however is that it examines these issues from an anthropological perspective, where the cultural context is also taken into consideration rather than viewing sexual progression over the life cycle as being an isolated event. In describing the development of sexuality and especially the institution of marriage, the book

Teaching in Nursing Education discussion posts Assignment

Teaching in Nursing Education discussion posts - Assignment Example This has hampered â€Å"staff development... managers are eager to get nurses into staffing; some are reluctant to send them to classes they should have before they start working.† This has curtailed the educational development of nurses leading to a shortage of specialized nurses (who would be preceptors) as hospitals are less willing to invest in the education of nurses (National League of Nursing, 2011). Nursing is more than a course taught at a college or university, it is a practical subject that has to facilitate hands on learning using hospitals. â€Å"The increase in numbers of students entering nursing programs there has become an increased competition for acute care clinical sites† and this has limited time for practice. This problem can be addressed by requiring that each nursing teaching facility build a teaching hospital before it is certified by the state education agencies (National League for Nursing, 2005). Huang, H. (2002). â€Å"Towards constructivism for adult learners in online learning environments.† British Journal of Educational Technology, 33(1), 27-37. Retrieved from

The 18th dynasty Egypt Research Paper Example | Topics and Well Written Essays - 1250 words

The 18th dynasty Egypt - Research Paper Example He established the 18th dynasty that ruled Egypt. During the rule of Ahmose the First, Egypt reached new heights of wealth and power. The regions ruled by the Pharaohs extended to new frontiers in The South, East and West. The kings of Egypt built palaces and temples, which were melting pots for Egyptian art. Territorial expansion was a response to previous threats that Egypt had experienced. Before the 18th dynast gained power, several kingdoms had invaded Egypt and weakened the region (Gardner and Fred 34). As a result, Egyptians were not able to participate in artistic works because the economy was ruined by the invasions. As a response, the Egyptian empire stretched from Syria to the regions of the Horn of Africa. This opened up new avenues for practicing art and economic activities. The economy focused on building and arts. New kingdom art differed from the art of preceding ages. The art showed a range of the Egyptian arts style. The art form of this period suffered normal surfa ce changes because of the progress of the Pharaonic art. This occurred during a homogeneous cultural period that provided a platform for an evolutional artistic development. Some of the artistic pieces of the period include the statuette of Nefert-iti and Teti-sheri. Paintings included the tomb of Amen-em-het and the palace of Amarna (Gardner et al, 42). This paper seeks to study the art of Ahmose the First who built the only loyal pyramid in Abydos. Ahmose the First was an artist who built the pyramid of Ahmose. The pyramid was not built as a tomb, but as a cenotaph for Ahmose the First (Gardner et al, 47). This pyramid was the royal pyramid that was built in Abydos. Ahmose the First used rubble and sand with limestone casing to build the pyramid. These construction materials were used to keep the pyramid in shape. The pyramid did not have any chamber for burials. Ahmose renewed royal support for the construction of artistic and monumental buildings with the re-unification of Egypt . He devoted a huge amount of his productive output towards the worship and service of the traditional Egyptian gods and reviving numerous monumental constructions and arts (Aldred 16). Though his building program did not last for more than seven year, he managed to leave a lasting arts legacy. Work from Ahmose the First reign was made of fine materials. However, artisanship during this period does not march the artisanship of the previous kingdoms. Control over the Nubian and Delta region gave access to resources that are required for artwork. Silver and Gold came from Nubia and cedar fro Byblos (Aldred 23). Though the relationship between Crete and Egypt was not certain, some of the artwork of this dynasty had designs from Crete. For instance, the Minoan designs were found in objects from the period. Most importantly, Ahmose re-commissioned the Tura Limestone quarries that provided stones for the construction of monuments. Asiatic cattle were used to haul stones from the quarry. T he pyramid of Ahmose raises a number of questions. For instance, most of the Egyptian pyramids were constructed in Cairo. However, the pyramid of Ahmose is located in Abydos, which is further south of Egypt. In my opinion, Ahmose set out to worship and appease the Egyptian traditional gods (Aldred 27). As a result, he built the pyramid to the south in order to appease the god Osiris. It is vital to note that the pyramid was not

Psychology and Association Test Essay Example for Free

Psychology and Association Test Essay Experimental psychology is an area of psychology that utilizes scientific methods to research the mind and behavior. While students are often required to take experimental psychology courses during undergraduate and graduate school, you should really think of this subject as a methodology rather than a singular area within psychology. Many of these techniques are also used by other subfields of psychology to conduct research on everything from childhood development to social issues. Experimental psychologists work in a wide variety of settings including colleges, universities, research centers, government and private businesses. Some of these professionals may focus on teaching experimental to students, while others conduct research on cognitive processes, animal behavior, neuroscience, personality and many other subject areas. Those who work in academic settings often teach psychology courses in addition to performing research and publishing their findings in professional journals. Other experimental psychologists work with businesses to discover ways to make employees more productive or to create a safer workplace, a specialty area known as human factors psychology. Do you enjoy researching human behavior? If you have a passion for solving problems or exploring theoretical questions, you might also have a strong interest in a career as an experimental psychologist. Experimental psychologists study a huge range of topics within psychology, including both human and animal behavior. If youve ever wanted to learn more about what experimental psychologists do, this career profile can answers some of your basic questions and help you decide if you want to explore this specialty area in greater depth. An experimental psychologist is a type of psychologist who uses scientific methods to collect data and perform research. Experimental psychologists explore an immense range of psychological phenomena, ranging from learning to personality to cognitive processes. The exact type of research an experimental psychologist performs may depend on a number of factors including his or her educational background, interests and area of employment. According to the Bureau of Labor Statistics:â€Å"Experimental or research psychologists work in university and private research centers and in business, nonprofit, and governmental organizations. They study the behavior of both human beings and animals, such as rats, monkeys, and pigeons. Prominent areas of study in experimental research include motivation, thought, attention, learning and memory, sensory and perceptual processes, effects of substance abuse, and genetic and neurological factors affecting behavior. Experimental psychologists work in a wide variety of settings including colleges, universities, research centers, government and private businesses. Some of these professionals may focus on teaching experimental methods to students, while others conduct research on cognitive processes, animal behavior, neuroscience, personality and many other subject areas. Those who work in academic settings often teach psychology courses in addition to performing research and publishing their findings in professional journals. Other experimental psychologists may work with businesses to discover ways to make employees more productive or to create a safer workplace, a specialty area known as human factors psychology. Experimental psychology is an approach to psychology that treats it as one of the natural sciences, and therefore assumes that it is susceptible to the experimental method. Many experimental psychologists have gone further, and have assumed that all methods of investigation other than experimentation are suspect. In particular, experimental psychologists have been inclined to discount the case study and interview methods as they have been used in clinical and developmental psychology. Since it is a methodological rather than a substantive category, experimental psychology embraces a disparate collection of areas of study. It is usually taken to include the study of perception, cognitive psychology, comparative psychology, the experimental analysis of behavior, and some aspects of physiological psychology. Wilhelm Wundt (1832-1920) was a German physician, psychologist, physiologist and philosopher, known today as the â€Å"Father of Experimental Psychology† Some Famous Experimental Psychologists: Wilhelm Wundt later wrote the Principles of Physiological Psychology (1874), which helped establish experimental procedures in psychological research. After taking a position at the University of Liepzig, Wundt founded the first of only two experimental psychology labs in existence at that time. (Although a third lab already existed William James established a lab at Harvard, which was focused on offering teaching demonstrations rather than experimentation. G. Stanley Hall founded the first American experimental psychology lab at John Hopkins University). Wundt was associated with the theoretical perspective known as structuralism, which involves describing the structures that compose the mind. He believed that psychology was the science of conscious experience and that trained observers could accurately describe thoughts, feelings, and emotions through a process known as introspection. Psychologist Hermann Ebbinghaus was one of the first to scientifically study forgetting. In experiments where is used himself as the subject, Ebbinghaus tested his memory using three-letter nonsense syllables. He relied on such nonsense words because relying on previously known words would have made use of his existing knowledge and associations in his memory. In order to test for new information, Ebbinghaus tested his memory for periods of time ranging from 20 minutes to 31 days. He then published his findings in 1885 in Memory: A Contribution to Experimental Psychology. His results, plotted in what is known as the Ebbinghaus forgetting curve, revealed a relationship between forgetting and time. Initially, information is often lost very quickly after it is learned. Factors such as how the information was learned and how frequently it was rehearsed play a role in how quickly these memories are lost. The forgetting curve also showed that forgetting does not continue to decline until all of the information is lost. At a certain point, the amount of forgetting levels off. What exactly does this mean? It indicates that information stored in long-term memory is surprisingly stable. In the realm of mental phenomena, experiment and measurement have hitherto been chiefly limited in application to sense perception and to the time relations of mental processes. By means of the following investigations we have tried to go a step farther into the workings of the mind and to submit to an experimental and quantitative treatment the manifestations of memory. The term, memory, is to be taken here in its broadest sense, including Learning, Retention, Association and Reproduction. The principal objections which, as a matter of course, rise against the possibility of such a treatment are discussed in detail in the text and in part have been made objects of investigations. I may therefore ask those who are not already convinced a priori of the impossibility of such an attempt to postpone their decision about its practicability. Gustav Fechner did not call himself a psychologist, some important historians of psychology like Edwin G. Boring consider the experimental rising of this science in Fechner’s work (1979, p. 297). More specifically, it was Fechner’s famous intuition of October 22, 1850 that, according to Boring (quoted by Saul Rosenzweig, 1987), gave opportunity to his work as a psychophysicist (Rosenzweig also remembers that this date that serves as reference to this event, is curiously close to Boring? birthday, October 23rd). In a more concise way, if we think Fechner’s psychophysics work as the junction of a philosophical doctrine (that correlates spirit and matter as aspects of the same being), an experimental methodology (correlating the variations of stimulus and sensations perceived) and an assemblage of mathematical laws (the famous Weber-Fechner law); in addition, the last two aspects are considered especially relevant to the rising of psychology. Nevertheless, to think that the rising of a science is restricted to the establishment of experimental procedure and to a mathematical formalization, is to forget a whole field of questioning in which the instruments created by Fechner could, in the middle of the 19thcentury, overcome some obstacles and answer some questions, notably the ones made by the critic philosophy of Immanuel Kant. Ernst Weber was a German physiologist and Psychologist. He was regarded as a predecessor of experimental psychology and one of the founders of Psychophysics, the branch of psychology that studies the relations between physical stimuli and mental states. He is known chiefly for his work on investigation of subjective sensory response (sensations) to the impact of external physical stimuli: weight, temperature, and pressure. Weber experimentally determined the accuracy of tactile sensations, namely, the distance between two points on the skin, in which a person can perceive two separate touches. He discovered the two-point threshold the distance on the skin separating two pointed stimulators that is required to experience two rather than one point of stimulation.

Case Study Of Child Abuse And Neglect Social Work Essay

Case Study Of Child Abuse And Neglect Social Work Essay The following describes a case study scenario in which I am an experienced, protective services worker about to do the first home visit with a new family. It goes on to speculate what might happen, the families reactions, cultural variations and engagement tools and recommendations. While many service bureaucracies focus on a single family member as the client or patient, my site visits suggested that the needs of children in particular (and probably other family members as well) may be impossible to solve, and perhaps even to diagnose, if a programs focus is on the individual child rather than the family. In fact, programs may need to learn a great deal about the family as a whole if they are to diagnose and solve the problems of children. At the simplest level, an example is a problem for a baby that is caused by interaction between a teen mother and her own mother, the babys grandmother: [One caseworker:] Most of the grandparents will tell them, Dont hold the baby, youre going to spoil it. . . . I spend a lot of time trying to talk to grandparents. [Another caseworker:] [You] have to go back to the grandparents. These kids [the teens] all they hear is Youre stupid. I didnt do it that way. So after a while they figure, If I touch this baby, its wrong. So, Her e, momma, take it (Jones, 2004). Two examples are shown below, to illustrate more fully the way in which childrens needs are nested in a family context and intimately connected with the parents and other family members own personal well-being. The first example comes from Oklahomas Integrated Family Services (IFS) System, which serves multiproblem families: A seven-year-old boy came to the attention of a school principal because of both physical and emotional health problems. The boy had long been prone to seizures and self-destructive behavior and was just starting to threaten other children. When the principal called IFS, he found that IFS was already working with the family because the mother was on AFDC and herself had multiple problems. The IFS worker called a meeting of all of the agencies who had contact with the family to talk about the childs needs. As a result, the boy was admitted and sent to a diagnostic center for several months of testing and treatment; the mother received needed services such as mental health treatment and literacy training; and the Child Protective Services worker changed her mind about the possible outcomes for the case and concluded that the mother had the potential to be an adequate parent (Huston, 2003). In this example, the needs of the child turned out to be related to the needs of the mother and, perhaps more important for the service delivery system, part of the solution to the childs needs lay in providing services to the mother so that she could help him. According to an IFS case worker, What the child really [may] need is a mother who can cope (Herr, et al 1999). In the second example, in which meeting a childs needs again depends on an adults well-being, serving the child depends critically on the service deliverers relationship with the adult. The illustration comes from a site visitor who accompanied a case manager on a home visit: The case manager made a home visit to a young (18-year-old) mother who had suffered physical and sexual abuse as a child. During the visit, the case manager picked up and played with the young womans 8-month-old child and observed how the child responded. Then she asked the mother a specific question about her experience with the child: Did she ever feel as though she were climbing the walls and just had to get out of the house when the baby was crying? The young woman said yes, and the case manager asked what she did at such times: Was there anyone she could leave the child with so that she could go on a walk? The teen responded that either she left the baby with her friend downstairs and went for a walk, or she put the child in the crib, closed the door partway, and went into another room. The case manager seemed satisfied with these responses, and she later told the interviewer that, while she has no reason to suspect any abuse or neglect in this case, she realizes that the teen i s somewhat unstable and under great stress, so she likes to keep close watch on what is going on (Pelton, 2008). In this example, the case managers key contribution to the childs wellbeing comes through her attention to and friendship with the mother. Only the case managers strong personal relationship with the teen enabled her to keep a constant eye on the case while not being perceived by the teenager as intrusive, only the strong relationship permitted her diagnosis that the child was doing fine, and only the relationship permitted her to provide preventive services in the form of low-key advice. These links between a childs needs and the well-being of the family as a whole reinforce the conclusion that effective family service deliverers need a trusting relationship with the family and an ability to reach out across systems (Crosson, 2010; pg 12). In particular, the links between child and family well-being suggest that serving children in multiproblem families requires that the service deliverer know both child and family well and be able to reach out across the service system to help all family members. 2.) We shall now discuss the three types of preventions with examples. Many of the preventive services offered by the sites (Wolock, 1984) parenting education and support for parents ability to nurture their children-occur not through formal services but through the relationship between the family and the case manager. However, several of the sites also provide more formal services, such as support groups, classes, or workshops. For example, all three of the teen parent programs provide teen support groups that touch on parenting issues as well as other topics such as self-esteem, health and nutrition, and family planning. In addition to knowledge about parenting, these programs generally emphasize providing mothers with the warmth and support that they are seen to need in order to be warm and supportive, in turn, to their children. Some of the programs also emphasize the actual practice of new attitudes and skills in interacting with children (Herr, et al 1999). For example, in the TASA Next Step program, teen parent support groups are paired with on-s ite child care, and the sessions are planned so that mothers meet without their children for the first portion of the visit and with the children for the second. What exactly does it mean to serve children through this case management relationship? What does the relationship offer besides referral to specific, functional services like those already discussed? More generally, the family-oriented case managers in the site programs serve children by: 1 Keeping an eye on children themselves and helping families gauge how their children are doing; 2 Providing parents with support and friendship, assistance in improving important family relationships and in dealing differently with their children, and information about parenting or children; 3 Providing friendship, support, and role models for a child directly; and encouraging other service deliverers to respond more effectively to a childs needs. In several programs, case managers struggle to bring together their role in relation to a single client, such as a teen mother or a school age child, with their role in relation to the family as a whole. In these successful examples, case managers reported integrating those roles to see the child in a family context rather than advocating for one family member against another, but not all experiences were as successful. In addition, case managers operated with quite different levels of training in child development and family functioning; again, the examples illustrated in this paper show what is possible with training and, in several cases, expert backup support. 3. The following discusses the societal changes that should be made to protect children in the twenty-first century. Children who are growing up in poverty or other kinds of need are likely to come into contact with other large public agencies besides the welfare system: the public schools, community health clinics or city hospitals, and, perhaps, sadly, the states child protective services agency. What are the implications of the findings presented here for the other large public agencies that see poor children and families? To put the question slightly differently, what principles would we apply to each system if we wanted to create a coherent network of services to children? While this study was not designed to investigate other service systems in any detail, the research sites do suggest several intriguing speculations (Crosson, 2010). First, other agencies besides the welfare department can and should consider what it means to be two-generational. As the research sites and the evidence of other researchers suggest, family needs are often intertwined, whereas the services offered by many of the large systems are limited to a single family member (Jones, 2004). A number of program examples from the site visits and other sources illustrate what it means for service providers other than the welfare department to be two-generational in their focus: à ¢Ã¢â€š ¬Ã‚ ¢ The PACE program in Kentucky, with its combination of adult literacy and preschool education operates within the public schools. In addition to offering two-generational services to families that are directly enrolled in PACE, the program director sees PACE as a vehicle for changing the thinking of the public schools toward a greater inclusion of parents and other family members. Child protective services workers in several of the research sites found that working with intensive case managers helped them appreciate the demands on parents that made it difficult for the latter, in turn, to respond to the needs of the child. This insight lies behind a variety of family support and family preservation programs now being deployed as part of the child welfare services continuum in a number of states. The aim of these programs is to offer services to both parent and child to improve family functioning and enable the child to stay in the home (Wolock, 1984). Visiting nurse programs enable health care providers to see parents and children together and serve the whole family. Maternal and child health clinics with other collocated services also offer the opportunity to meet the needs of several family members. In several locations in New England, Head Start programs are planning or already operating programs jointly with education and training programs for mothers on welfare. These programs include cooperative projects with vocational high schools and with a community training agency. The ways in which welfare agencies have overcome these barriers may well offer insights to other agencies (Jones, 2004). For example, welfare agencies at the successful sites have overcome the limitations of their initial mandate by developing a clear and sustainable mission that makes dear why services to children and families are part of the welfare agencys job. In order to expand services, schools, health clinics, and child protective services agencies may similarly need to articulate connections between an initial, narrower mission and the broader, family-centered mission that they would like to achieve (Crosson, 2010). Thus, schools may conclude that they cannot teach children without a collaborative rel ationship with parents, that they cannot teach children without addressing the problems that keep them from being ready to learn, or that they cannot teach teen mothers effectively without addressing their roles as parents as well as students. Child protective services agencies may conclude that functions such as enhancing family stability and averting foster care are more effective over the long run than providing after-the-fact treatment. 4.) Discuss the key similarities and the differences between the residual effects of neglect, physical abuse, and sexual abuse. What implications does this knowledge have for future prevention, intervention and treatment efforts? While both formal and informal services at the sites are geared to preventing child abuse and neglect, program case managers sometimes find that they need to take stronger, more drastic measures to ensure a childs safety and well-being. Case managers in a number of the programs call on child protective services workers for informal consultation and help when they are worried about a family, and several said that they had made child protective referrals (hotlined a family) at least once (Pelton, 2008). The informal consultation appears to go both ways: Child protective services workers in several locations reportedly ask the site case managers to keep an eye on families which they worry about but cannot serve themselves, given their caseload of even more urgent crises. The worker must be able to cross professional boundaries to meet a wide variety of family needs. In order to serve the child, he or she must also develop a relationship with the whole family, since the childs well-being is often intimately bound up with the well-being of other family members. No agency attempting to move in a two-generational direction should expect the change to be easy (Wolock, 1984). Many of the obstacles experienced by welfare agencies apply just as forcefully to the other large service systems for poor children and families. For example, difficulties of mission plague both schools and child welfare agencies that consider reaching out to parents, just as they hamper welfare agencies that consider reaching out to children. In the school setting, teachers, administrators, and elected overseers may worry that a mission of academic excellence will be compromised by too much attention to the multiple needs that children and their families bring into the classroom. For child welfare agencies, the conflict is even more stark: In an agency whose mission is to protect children, many of whom are in urgent danger, how can it be legitimate to pay comparable attention to their parents? Similarly, each system suffers isolation from other service deliverers and lack of expertise in the multiple problems of families. Each experiences its own set of demands on workers and on the organization as a whole, demands that must be balanced against the needs of families in any successful solution.

Purpose and importance of advertising

Purpose and importance of advertising Defining Advertising is the non-personal communication of giving information usually paid for which usually persuasive in nature about products, services or ideas by identified sponsors through the various media. Now, I would like to lets take this statement apart and see what it should be. Advertising is bringing a product and service to the attention of potential and current customers. Advertising is focused on one particular product or service. Thus, an advertising plan for one product might be very different than that for another product. Advertising is typically done with signs, brochures, commercials, direct mailings or e-mail messages, personal contact, etc. The first assumption that was queried related to purchasing itself, in terms of what advertising would achieve if it was effective. This assumption was advertising achieved the conversion. In the sense of converting loyal user of the other brand to loyal users of the brand advertised. We pointed out that this pattern, although it could on occasion be found in actual purchasing sequences, was actually quite rare. It also happen in this case: I have always bought brand B, but now I have the advertising for brand A has persuaded me that it is better in fulfill my requirement under the advertisement, so in future I will buy brand A The advertisement pointed out that strengthen of the product which mean its communicating with the people. First, what is non-personal advertising? There are two basic ways to sell anything: personally and non-personally. Personal selling requires the seller and the buyer to get together. There are advantages and disadvantages to this. The first advantage is time: the seller has time to discuss in detail everything about the product. The buyer has time to ask questions, get answers, and examine evidence for or against purchase. Next, the seller can easily locate potential buyers. If you enter a store, you probably have an interest in something that store sells. Street vendors and door-to-door sellers can simply shout at possibilities, like McDonaldsretailer shop who call out, I say there, I would like to order food?, or knock at the door and start their spiel with an attention grabber. From there on they fit their message to the individual customer, taking all the time a customer is willing to give them. Disadvantages do exist. Personal selling is, naturally enough, expensive, since it is labor-intensive and deals with only one buyer at a time. Just imagine trying to sell chewing gum or guitar picks one-on-one; it would cost a dollar a stick or pick. In addition, its advantage of time is also a disadvantage. Personal selling is time-consuming. Selling a stereo or a car can take days, and major computer and airplane sales can take years. Nonetheless, although personal selling results in more rejections than sales, and can be nerve-racking, frustrating and ego destroying for the salesperson, when the salesperson is good it is more directed and successful than advertising. From the above, it appears that personal selling is much better than advertising, which is non-personal. This is true. Advertising has none of the advantages of personal selling: there is very little time in which to present the sales message, there is no way to know just who the customer is or how them is responding to the message, the message cannot be changed in mid-course to suit the customers reactions. Then why bother with advertising? Because its advantages exactly replace the disadvantages of personal selling and can emulate some of the advantages. First lets look at the latter. First, advertising has, comparatively speaking, all the time in the world. Unlike personal selling, the sales message and its presentation does not have to be created on the spot with the customer watching. It can be created in as many ways as the writer can conceive, be rewritten, tested, modified, injected with every trick and appeal known to affect consumers. (Some of the latter is the content of this book.) Second, although advertisers may not see the individual customer, nor be able to modify the sales message according to that individuals reactions at the time, it does have research about customers. The research can identify potential customers, find what message elements might influence them, and figure out how best to get that message to them. Although the research is meaningless when applied to any particular individual, it is effective when applied to large groups of customers. Third, and perhaps of most importance, advertising can be far cheaper per potential customer than personal selling. Personal selling is extremely labor-intensive, dealing with one customer at a time. Advertising deals with hundreds, thousands, or millions of customers at a time, reducing the cost per customer to mere pennies. In fact, advertising costs are determined in part using a formula to determine, not cost per potential customer, but cost per thousand potential customers. Thus, it appears that advertising is a good idea as a sales tool. For small ticket items, such as chewing gum and guitar picks, advertising is cost effective to do the entire selling job. For large ticket items, such as cars and computers, advertising can do a large part of the selling job, and personal selling is used to complete and close the sale. Advertising is non-personal, but effective. Facebook advertising method C:UsersYonGDesktopdddd.png The red arrow showing the Facebook advertisement People treat Facebook as an authentic part of their lives, so you can be sure you are connecting with real people with real interest in your products. Facebook Ads provided CM Photographic the ability to target their exact demographic 24-30 year old women whose relationship status on Facebook indicated that they were engaged. Over 12 months, CM Photographic generated nearly $40,000 in revenue directly from a $600 advertising investment on Facebook. Of the Facebook users who were directed to CM Photographic website from the ads, 60% became qualified leads and actively expressed interest in more information. http://static.ak.fbcdn.net/rsrc.php/zD/r/2xon6QBONrZ.jpg I have found [Facebook Ads] SO effective. My business wouldnt be anywhere close to where it is today if it werent for Facebook, and the ads campaign. Chris Meyer, President From the information given, Facebook Ads makes it easy and cost-effective to quickly set up and manage your campaign. G5 found success setting up a series of Facebook Ad campaigns targeted to college students at 21 campuses prior to Summer break for StorQuestself-service storage facilities. Real-time suggested bids for our auction-based system provided guidance that enabled G5 to hone ad effectiveness based on their various targeting filters (age, college level and location). The results from StorQuests Facebook ad campaign were one of their highest performing online advertising efforts: Over 50% increase in total rentals versus prior year at the same store. 10% conversion rate from visits originating from Facebook Ads. On par with Google AdWords on a cost-per-lead and cost-per-customer basis. $1.25 CPC delivered $10.25 cost-per-lead. When you have a broader presence on Facebook with Facebook Pages or Facebook Events plus ads for instance, you can turn your advertising message into a trusted referral by including content from a users friends who are already affiliated with your products. ANA took this approach by creating a Facebook Page to acquire interested users for on-going messaging opportunities and developing a compelling advertising campaign. ANA used a creative grouping of keywords to target advertising to users specifically interested in traveling and Japanese culture and developed ad creative that resonated with their audience. Average campaigns for ANA result in CTR of 8 12%. Facebook Ads resulted in a 25% CTR. Conversions resulted in positive ROI which is unique for ANA considering their product is not an impulse purchase for most people and Japan is not traditionally seen as a leisure destination. If the company is running a Facebook Ad Campaign, they can choose to target Social Actions in their campaigns. With this feature enabled, those people who fan the Page may see the Ad listed among their News Feeds. Companies can also use the Facebook messaging system to communicate with their fans. The advantages and disadvantages of Facebook advertising method Advantages of Facebook advertising method Facebook Advertising. The popularity of facebook has become the top social network while its advertising is truly a goldmine for advertiser to use it as the facebook player owned over 39 billion page views a month and 400 million active users, its really a huge traffic source for firm to advertise their goods and service ,just like the way of there is a market ,supply will occurs when there is demand. The huge profit of Facebook advertising to internet marketing specialists and online advertisers is the social networking websites massive user base. In February 2010, Facebooks is celebrate of having 400 million active users from all around the world and the figure is still growing quickly. According to figure shows that the average Facebook user spends around 55 minutes a day on this social networking website.this is a positive symptom for the firm to advertise their goods on facebook as there are higher possibilities to let user to notice their ads. Highly Targeted Online Marketing Campaigns, Facebook advertising offers social media traffic instead of using typical tradisional search traffic. The new type or searching had leads to a different demographic targeting options, along with searching by unique keyword system. Facebooks advertising platform operate in a certain area or products that are designed for a specific age range. The facebook advertising media ,makes nine different ways to target audiences which are Location, Age, Gender, Keywords , Education, Workplace, Relationship Status, Relationship, Interests, Languages. All these are important to firm as they get to know which kind of consumer they are targeting . Customer Reach 400 million customers (100 million mobile users) cannot be ignored. Yes, there are more Google searches that are being done and one could argue that Google Ad words can reach more but with usage time on social media channels continuing to soar, the customer reach for Facebook advertising is monumental and needs to be utilized. Increased Targeting Because of its ability to dissect and segment customer information, Facebook has the ability to offer increased targeting for their advertisers. If you would like to only target women, ages 25-35 with a college education who live in Glendale, California, then you can do that. Similary when someone changes status (married, single, engaged) they move into new markets, making them more attractive to target. CPM or PPC Option Most ad networks only offer one or the other. Facebook allows you to determine whether you are more focused on exposure and awareness (CPM) or focused on conversion and providing more information (PPC). You must understanding your audience first, but it is nice to know that the option is there. Successful with Local Clients With the ability to target locally very precise, companies and services that are looking for local or regional clients can reap benefits from the Facebook advertising system. Disadvantages of Facebook advertising method Low Conversion Rates for eCommerce People are using Facebook to talk with their friends and socialize and rarely are thinking about buying something when they log into their Facebook account. This creates issues when companies are focusing on click through rate and high (>2.5-5%) conversion rates. Weird, Irrevelant Ads One thing that Facebook has continued to try and crack down on is advertising campaigns that make their way into the system that are irrevelant and are, at times, off putting to users of the system. Free giveways, rewards programs and humor sites have continued to flood the system, giving the ads less relevance when the consumer is viewing them. High PPC Cost for Niche Markets Marketers and bloggers have complained that PPC costs for niche markets, that would normally provide a low cost, are similar to pricing for general terms and demographic targeting. Facebook will need to continue to optimize their pricing model to make sure niche markets like chicago wedding photographers can afford to use this engine to attract traffic to their site. Costs-per-click tend to be higher than other companies for popular niches. Not as versatile as Google, for instance, with no suggestion of keywords. You really need to know your market to make conversions. These users are not on Facebook to buy. There are there to socialize. On the other hand, when someone types in size 8, Calvin Klein, white skinny body jeans into a search engine, she wants to buy. Someone on Facebook talking about or interested in designer jeans is not necessarily interested in your ad to sell them jeans. Facebook is more private in the sense that people keep to themselves, and trust their group or clique. You have to bother people while they are doing something they enjoy, like looking at Grandmas photos or exchanging recipes with girlfriends. This is called interruption marketing and is not always seen in a positive light. FB is not a direct sales venue. You need to understand how a sales funnel works to build trust to get leads rather than sales on the spur of t he moment. Can consume resources and waste a lot of money. With Adwords, it is possible to test ads by showing two similar ads to everyone. This is apparently not effective on Facebook because you are not targeting whole countries. And many internet marketers say it is too costly to experiment. Users complain that ads are not relevant to their interests so they have no reason to even go further. Improvement for facebook advertising method IQ Tests Ads IQ tests are by far the most popular advertisement scams on Facebook. While browsing the Facebook social network, youre sure to have come across ads that display the fake IQ test results of your friends or celebrities. In a pure case of I know they arent smarter than me most Facebook users are baited into falling for the IQ test advertisement scam. These ads are made to fit well into the design of Facebook, but once clicked; this scam will redirect you to another website where all of the scamming will begin. Ironically, by clicking the link of this advertisement scam, youve already failed the real IQ test. These ads will have you answer a list of seemingly legitimate questions, but in the end, they sink their teeth in for the real scam. In order to see the results of your IQ test, youll have to sign over your first born child submit your cell phone number and will be charged as much as $20 a month. Nice going smarty pants. Dating Ads Facebook is plagued with thousands of ads with scantily clad, well endowed, and playfully slutty women that happen to be single, and by sheer coincidence live in your hometown. Dating advertisement scams usually say things like Lonely, 18 (21), and single, Im bored, half naked, and looking to get completely naked tonight or other messages that should immediately trigger your brain with a scam alert; if all the blood in your body hadnt escaped from your brain to gather in another area. These ads are nothing but dating site scams and youll be out of cash just to receive teases on another site. To publish to people who have liked your Web page, Open Graph tags must be added to the Web page. The required Open Graph tags for publishing can be found. Once added, you can publish via our interface by clicking on the admin page link to the right of the Like button.( link only visible to the admins defined via Open Graph tags on the Web page). The best pratices for publishing is we found that involving emoational topics, passinate debates, and imprortant storts event have the activity of other stories. Status updates which ask simple question or encourage a user to like the story which haven given and stories publisher in the early morning or later evening have higher engagement. Banner advertising method C:UsersYonGDesktopasdasdasdad.png The Arrow showing the banner advertising method http://www.heybannerbanner.com/client_folders/CAGERAGE/CAGERAGE1b_300x250.gif A banner ad is an image shown on a webpage for advertising purposes. Along with animation, contemporary ad banners often use simple forms of interaction as a lure, taking advantage of plug-ins such as Flash and Shockwave to create banner-based games. As you can see, advertisers came to the conclusion that banner ads were not as effective as full-page magazine ads or 30-second TV commercials. At the same time, there was an incredible glut of advertising space, thousands of sites had a million or more page impressions available per month, and companies like DoubleClick began collecting these sites into massive pools of banner-ad inventory. The economic principle of supply and demand works the same way on the Web as it does everywhere else, so the rates paid for banner advertising began to plummet. Undoubtedly you know what banner ads are; youve seen innumerable ones as youve surfed across countless websites. You may have already clicked on a number of them. Banner ads take different shapes and sizes, and many forms and styles, but they share a common goal: attracting visitors! Banner ads usually contain graphics, sometimes they are entirely text and others they use graphics and text. The main idea of a banner ad is to present an interesting idea to the surfer and have them click on it for more information, leading them to the advertisers site. Banner ads come in many sizes, the most popular, is a full banner (468 x 60), but all styles are used. Some people claim you should stay away from using full banner ads as they are already so common that most surfers avoid them. Obviously placing banners that advertise your site on other websites costs money. There are several ways of paying for this type of advertising. You may pay per click on the banner; per thousand clicks; per sales to visitors directed to you, or another form. How much banner ads work for you will depend on a variety of things? Where you place the ads, how relevant the sites hosting the ad are to your site; what your ads look like, how appealing they are; how clear they are about what you are advertising, etc. Placing the ads on sites related to yours is vitally important, i.e. people surfing for watches will probably not be interested in an ad for parachutes. Your ads should be attractive, preferably animated, clear and to the point. They should be advertising a specific product or service, not just the name of your site. People who click on the ad should be able to find the product or service in question with relative ease. Ideally, the ad should lead directly to it. The advantages and disadvantages of Banner advertising method Advantages of using Banner advertising method Get a structured and well thought out campaign advantages of hiring a banner advertising agency to conduct your campaign is the fact that your campaign will be in the hands of the professionals and therefore it will be conducted in a sensible and professional manner. This structured campaign will also lead to better results. You will also save a lot of time when you hire a company such as this. This is because you will not have to spend any time figuring out the ground work. Professionally designed banners and email marketing agencies have professionals that work on the job. Therefore you can be assured that if you outsource your campaign to them you will have banners that are professional looking and catchy promoting your products. You must remember that a banner will be of no use if it cannot grab the attention of the people on that page. Getting your banner advertisement designed by the professionals give you a clear cut advantage as the professionals know exactly what works and what doesnt. Being in the right place at the right time another very big advantage that you have when you hire an online advertising agency to help with your banner advertising is the fact that they know exactly where to place you banner to ensure that you get the desired results. Banners such as these can only be placed on websites that have content similar to what the banner is promoting. Therefore instead of you doing all the research to figure out where you banner can be placed, the agency will do it for you. That way you get to focus on other aspects of your business Low cost is the main thing. Even if the Internet ads can be displayed as very comprehensive compared to other media, it is definitely much cheaper than most. Internet Ad Packages are offered as low as $ 10.00 for a period of one month, or by a set amount of hits, depending on the advertiser you go with. Disadvantages of using banner advertising method Online banner advertising provides a method of getting click through to the advertisers site. The biggest of the online advertising disadvantages, is cost. Banner ads are also being frowned upon because it affects website speed and traffic. Like any other graphics, banner ads take time to load. This and the idea that they create clutter can discourage some visitors. Another of the online advertising disadvantages is that bigger ads catch attention. But not every advertiser can afford bigger ads and oftentimes, the banner exchanges only accept a standard ad size. Finally, some search engines never have or are no longer accepting banner ad placements, relying instead on targeted ads and paid listings. To them, the most important of the online advertising disadvantages is interference with the user experience. For example, Google, the number one search engine, offers a user-friendly interface that relies on contextual advertising. Basically, they put text ads on non-search pages that fit based on content. Using online banner images can really come in handy. Especially if you do not have your own website. You can normally just copy and paste the codes in and have your banner up and running. They are great for websites to. But there are some times when your banner may stop working. If this happens to you then here are a few troubleshooting problems that may solve the issue. The biggest reason why most online banner images stop working is because people make chances to the codes they were given. They chance where the banner links to or rewrite what is in the alt section. Doing this can get your banner codes deleted from their service without warning. This will leave you will a image with a small red x in the middle. You must not chance the code at all to keep the image working. A simple solution to this is to download the image to your PC and then upload it to your web hosting service. Then you can link your ad to any place you want without fear of it being cancelled. Unfortunately some free site services do not give you this option so you will have to use the codes as they are given to you. You can always create your own link underneath the banner for people to click to if that helps. Another one of those troubleshooting problems can be quite simple. You may not have copied all of the code you were given. Just missing one character can prevent your online banner image from working. Double check to make sure that you got all of the code. Sometimes a banner can get blocked by other java scripts on your site. Your troubleshooting problems could start with you removing other codes off your site one by one to see which one is blocking it. When you find the right one you will then have to decide which one stays or goes. Since not all codes can work on the same page at the same time it will be a little bit of a challenge to find the code that your online banners image does work with. Unless you have lots of different codes it shouldnt take you long to find. It could be a easy as the banner site that you used have either went offline or experiencing technical difficulties. Check to see if they still exist and if they do contact them with your problem. There are times when you can run into issues of your online banner images working on the web from other computers but not from yours. This is one of those troubleshooting problems that can be confusing. There could be several reasons why this may occur. You may just need to update your java software to the latest version. There could be spyware that is blocking the code from coming up so scan your PC with the protection you are using and with an online service you trust. If you decide to rent the help of a professional, a freelancer or a company for the production of your site and /or advertising for your product or service, of course it costs more than if you did it yourself. For more information logon to www.tried-tested-marketing-strategies.com .While the costs can advance an initial disadvantage, the results in the long term may in fact be very beneficial if you have the right people to work with. Improvement of using banner advertising method Using banner advertising effectively and to create a banner ads isnt all that difficult, you just need to know what to do right? For those of you who dont know this marketing method: its a paid marketing method to promote your business or product by means of placing a banner advertisement on other websites. This could either be a banner exchange, or you simply pay another website to have your banner placed. It is a very powerful and effective method if you know how to design a good banner ad. Lets take a closer look. Using Banner Advertising Effectively 3 Golden Rules For Effective Banner Ads Golden rule 1. Whats the benefit for your customers? Effective banner ads will always communicate the main benefit(s) to your prospective clients. If your product makes people loose weight for instance, then its obvious to make your headline something like: Loose 10 Pounds In Just One Week! Banner ads will have to include the benefit of your product or service in the main headline. Communicating benefits to people gets your attention. Effectively implementing banner advertising generates a much higher click through rate. Golden Rule 2. Graphics are not as effective as text! When using banners for advertising, you also want the headline of the banner ad to stand out. Make the headline (thus the benefit of your product or business) in big bolded letters. I always use the Arial font for my effective banner ads. This font is easy to read from computer screens. Using banner advertising effectively means that you also need to include another 2-3 lines of text to the banner. Perhaps you can mention some extra benefits or additional info about the service, product or business. Check out the site you are going to banner advertise. Golden Rule 3. Include instructions for your prospects. Tell them what to do next!A lack of communication in banner ads will make your campaign fail. If you want to start using banner advertising effectively, a banner ad MUST include a Call-2-Action. Instruct your audience what to do. Include text that tell people what to do such as Show Me Now, Visit Us Now or Show Me The Biz. It will make the click through rate go up and so will the conversions to sales, generating more profits for you. Of course there are many more golden rules to follow for effective banner ads, but the above 3 are the most important for using banner advertising effectively. Using the method of advertising with banners and creating banner ads that are effective is just one method of marketing to advertise your business and to drive traffic to your website. Let me show you where you can see all the other 50 or so proven and powerful marketing methods, strategies tips and tricks to market virtually any product or business online. Pop-up advertising method A pop-up ad is an ad that pops up in its own window when you go to a page. It obscures the Web page that you are trying to read, so you have to close the window or move it out of the way. Pop-under ads are similar, but place themselves under the content you are trying to read and are therefore less intrusive. http://static.howstuffworks.com/gif/web-advertising-popup-ad.gif http://static.howstuffworks.com/gif/web-advertising-popup-ad2.gif A typical site with two pop-up ads that appear on top of the home page A pop-up ad is a pop-up window used for advertising. When the program is initiated by some user action, such as a mouse click or a mouse over , a window containing an offer for some product or service appears in the foreground of the visual interface. Like all pop-ups, a pop-up ad is smaller than the background interface windows that fill the user interface are called replacement interfaces and usually resembles a small browser window with only the close, minimize, and maximize options at the top. A variation on the pop-up ad, the pop-under , is a window that loads behind the Web page that youre viewing, only to appear when you leave that Web site. Pop-up and pop-under ads annoy many users because they clutter up the desktop and take time to close. However, they are much more effective than banner ads. Whereas a banner ad might get two to five clicks per 1,000 impressions, a pop-up ad might average 30 clicks. Therefore, advertisers are willing to pay more for pop-up and pop-under ads. Typically, a pop-up ad will pay the Web site four to 10 times more than a banner ad. That is why you see so many pop-up ads on the Web today. Pop-up windows come in many different shapes and sizes, typically in a scaled-down browser window with only the Close, Minimize and Maximize commands. There is a strong resentment by some Web surfers towards pop-up ads. Marketers often do not realize the ill-will generated by pop-ups because it is easier to click the close button than send an email to complain. What can often be seen is an above-average click-through rate, although some of this can come from false positives, unintentional clicks when the pop-up gets in the way of the desired target. Advertisers can get a better picture of the effectiveness of pop-up advertising by paying attention to conversion rates and return on investment (ROI). Pop-up ads are not popular with the average Web surfer, and there are several products that disable them, such as Pop-up Stopper, Pop-up Killer, and Pop-up Annihilator. One thing to look for in such a program is the ability to differentiate between user-initiated pop-up windows and others, because many other applications (such as Webcast s, for example) make use of pop-up windows. If a pop-up stopper utility cant tell the difference between a pop-up window that the user has requested and an unsought pop-up ad, the program may cause more problems for the user than it solves. The advantages and disadvantages of pop-up advertising method Advantages of using pop-up advertising method they offer the example of Web giants like Yahoo! and Google Inc. who also offer their users pop-up ads. The site owners cite this precedent as justification for using pop-up ad