Evaluating the revenue recognition practices undertaken by the Assignment

Evaluating the revenue recognition practices undertaken by the software company - Assignment Example For this case, they need to bring this revenue down so that they can show the stakeholders the true financial statements according to the laid down rules in the International Accounting Standards. There are various accounting concepts and principles that were not adhered to by Isoft company thus why they showed higher revenue than they had actually realised. This paper will critically evaluate the revenue recognition practices which had been used by Isoft and it will also include an analysis of the potential economic and social consequences of these practices. For once, revenue should be earned. This means that anticipated incomes also referred to as receivables should not be recognized until such a time when they have been realized. According to the American accounting association, the term income includes realized net income add and not income only. Isoft Ltd might have overlooked this prudence concept regarding income. (Lynn, 2004) Even if the income elements are expected in the normal course of operations of the firm, a degree of judgement and probability need be attached in making the final conclusion on whether or not to include that income or else the turnover shall be overstated if that income does not materialize. Such items may include doubtful debts, exaggerations of the useful lives of some plant and equipment, etc. Apart from the probability of earning the income so anticipated, recognition as to whether that income should be able to be measured reliably should also be taken into account. Income recognition practices require that income should be measured reliably and with certainty. And if Isoft did not make reasonable estimate, then the whole items of income should have been excluded from the financial statements all together. However they should have included/shown the existence of the income items as a footnote to the accounts. (Wood and Sangster, 1999) Also related to the measurements is the cost at which a firm records its expenses which will have a direct influence to the recognized income. Isoft might have understated their reliability and expenses which is not prudent Another principle of income recognition is that of distinguishing revenue incomes from capital gains. Revenue incomes are those incomes generated from the principle income generating operations of the firm whereas capital gains are those gains made as a result of investments and or even disinvestments. Isoft might have included such capital gains as: Proceeds from sale of assets and Gains on disposals of plant and equipments in its income statements thus overstating revenue. This is a fundamental error that normally arises as a result of poor accounting knowledge on the side of accountants. The income recognition practices stipulate that only revenue incomes should be recognized in the income statements, capitalizing the capital items. 1 It should also not be forgotten that revenues should be matched with cost/ expenses incurred in realizing that income. Isoft did not employ clear cut-offs in apportioning of income and expenses to various financial problems. For instance, they might have wholesomely recognized a given income say rental income, some of which might have been rent in arrears for prior periods for previous debtors for earlier years making good their payments this year. For this case, Isoft should have only recognised rental income that pertain the current

Left For Dead Essay Example for Free

Left For Dead Essay It was a horrific experience that I would never want to go through again. At first it was just a normal night, a little rough but nothing too major. We were just off the coast of Leyte and Guam when we were hit by two missiles. At first I was just lying in bed and thought it was a problem with the engines until the abandon ship order was given. The abandon ship order is the worst nightmare for any seamen. There was nothing I could do except follow procedures, I woke all the other men that hadn’t been woken up yet and we rushed to the deck, grabbed a life jacket and waited until the ship was close enough to the water so that when we jumped we would not die on impact. Hitting water from high enough up is like hitting concrete. We dove into the water and swam as fast as we can could away from the sinking ship so that we didn’t get pulled under from the under tow. Once we were a safe distance away we hung onto the raft like our life depended on it. We had been told that a distress signal had been sent out and that it would only be a couple of hours before help arrived. Several hours later there was still no help and the first sign of sharks was when one of the singles was attacked and taken down within a matter of seconds. I tried not to think about the dangers lurking around but with so much time you could not help but run it through your mind. The hardest part was deciding whether to let the injured go or to keep them and risk the fact that they were attracting the sharks. After two days there was still no sign of help and many of us were beginning to get delusional. Men were swimming off because they thought they saw an island or hula girls. Others dehydrated themselves by drink the cold water at their feet because they thought it was fresh. On the third and fifth days there were only about 30 men left and some were wielding weapons and getting restless. Luckily we were able to convince them to let them go and continue to work together and live for as long as possible. Finally on the fifth day there was a sign of hope. There was a plane fly over at about 3000 ft. We began to wave wildly and light flares to get its attention, it flashed its lights at us and that was when we knew we would be saved. It sent out to the other ships and planes with our coordinates and rescue information. The biggest surprise to me was that it landed in the ocean. He managed to land safely and we started to pile into the plane and on the wings. The next sign was a ship, a little black dot on the horizon. That was when I had full hope that we would be rescued and could go home. The trauma that I have faced over the last several years is almost unbearable and has changed my life. Just recently my family and I took a trip to Maui and we were supposed to go on the submarine but I could not get it out of my mind that I was on the ship all over again and I was going to drown. Even the sound of running water gives me nightmares, making me feel like I’m swimming for my life in the water all over again. Immediately when I returned home I was put in psychology classes to try to get rid of my trauma or lower the affect. These classes have not made any difference and I have recently become an alcoholic to numb the pain. It puts me in a state of mind that helps me forget about what I went through. I know it is not a sane way to deal with it but my traumas have come to a point where I cannot handle them anymore. The Price Chapter 11 talks about the fight-or-flight response and relates it to a squirrel and a dog and a cat and a dog. Also, the traumas and what they were called at different time periods and the symptoms of post-traumatic stress. They also talk about what six people did when the arrived home and how they handled the disaster. The rest of the chapter is about the reunions that the survivors had and how they handled them.

Embryonic vs. Adult Stem Cells in Research Essay -- Argumentative Pers

Embryonic vs. Adult Stem Cells in Research    Why is the mainstream media significantly downplaying exciting scientific discoveries with adult stem cells? This essay hopes to adequately answer that question. Here's the scoop: As originally reported late last year in the medical journal Blood, Dr. Catherine M. Verfaillie and other researchers at the Stem Cell Institute, University of Minnesota, have discovered a way to coax an adult cell found in the bone marrow to exhibit many of the attributes that supposedly make embryonic stem cells irreplaceable to the development future "miracle" medical therapies(Catherine). While there is still much research to be done, "multi-potent adult progenitor cells" (MAPCs) appear to be versatile, that is, capable of transforming into different types of tissues. (In a culture dish, the cells can be coaxed into becoming muscle, cartilage, bone, liver, or different types of neurons in the brain.) They are also malleable, meaning they can do so relatively easily. They also exhibit the "immortality" valued in embryonic cells, that is to say, they seem capable of being transformed into cell lines that can be maintained indefinitely. At the same time, these adult cells do not appear to present the acute danger associated with embryonic stem cells: the tendency to grow uncontrollably causing tumors or even cancers. This should be a big story considering the intense controversy over embryonic-stem-cell research (ESCR) and the coming attempt in the United States Senate to outlaw human cloning (S.790). Indeed, the New York Times and Washington Post consider embryonic-stem-cell research so important - including the manufacture and use of human-clone embryos in such experiments - that both hav... ...hat the biotech researchers say more "true" then whatever cloning/ESCR opponents may argue - regardless of the actual evidence. Finally, clout in public-policy disputes usually boils down to money. Quite often, reporters don't find stories; stories find reporters. That is how PR firms make the big bucks; being paid quite handsomely to alert journalists to stories their clients' want covered. In this fight, Big Biotech's very deep pockets almost guarantee coverage that is skewed in favor of destroying human embryos in experiments and permitting the creation of human-research clones. Sources Consulted: "Catherine Verfaillie"   http://www1.umn.edu/stemcell/sci/page/fac-mbr/verfaillie/verfaillie.shtml New Scientist   http://www.newscientist.com/ New York Times   http://www.nytimes.com/auth/login?URI=http://www.nytimes.com/2002/01/25/science/25STEM.html

Iraq: A Country On The Rise Essay -- essays research papers

Iraq: A Country on the Rise   Ã‚  Ã‚  Ã‚  Ã‚  Iraq is a country that is on the rise. After being crushed by allied troops for their invasion of Kuwait, they have begun the slow rebuilding process. In this report, I will discuss the basic geographic features of Iraq, and other various important features such as mineral wealth, vegetation, ect.   Ã‚  Ã‚  Ã‚  Ã‚  Iraq's total area is 271,128 square miles (just slightly more than twice the size of Idaho). It's capital, Baghdad, is located at 33.20 north longitude, 44.24 east latitude. It's boundaries are 2,222 miles long. With 906 miles bordering Iran, 83 miles bordering Jordan, 149 miles bordering Kuwait, 502 miles bordering Saudi Arabia, 376 miles bordering Turkey, and a coastline 36 miles long. The terrain in Iraq is mostly broad plains, with reedy marshes in the southeast, mountains along toe borders with Iran and Turkey.   Ã‚  Ã‚  Ã‚  Ã‚  The Climate in Iraq is most desert, with mild to cool winters and dry, hot cloudless summers. The northernmost regions along Iranian and Turkish borders experience cold winters and occasional heavy snows. Iraq has few natural resources, consisting of Crude oil, natural gas, various phosphates, and sulfur. Their maritime (ocean) clams are just the continental shelf on their coastline, and twelve nautical miles beyond that.   Ã‚  Ã‚  Ã‚  Ã‚  Iraq and Iran have just recently restored diplomatic relations in the year 1990, but are still trying to work out written agreements settling their disputes from their eight-year war concerning definite borders, prisoners-of-war, and freedom of navigation and sovereignty over the Shatt-al-Arab waterway. In April of 1991, Iraq officially accepted the UN Security Council's Resolution 687, which states that Iraq accepts the boundaries that were set in it's 1963 agreement with Kuwait, and ending all claims to the Bubiyan and Warbah Islands, and all claims to Kuwait. On June 17, 1992, the UN Security council reaffirmed the finality of the Boundary Demarcation Commission's decisions. Disputes also occur with Syria about water rights on the Euphrates, and a potential dispute with Turkey for the Tigris and Euphrates river.   Ã‚  Ã‚  Ã‚  Ã‚  Iraq has some environmental problems, consisting of air and water pollution, soil degradation (caused by saliniza... ... had better not. The Department of State warns all US citizens against traveling to Iraq. Conditions within the country remain unsettled and dangerous. The US does not maintain diplomatic relations with Iraq, and cannot provide normal consular protective services to US citizens.   Ã‚  Ã‚  Ã‚  Ã‚  A passport and visa are required to travel to Iraq (along with an AIDS test if you are planning to stay longer than 5 days). Since 1991, US passports are not valid for travel in, to, or through Iraq without authorization from the Department of state. An adapter is necessary to use Iraqi electrical outlets. Although Iraq does not have an embassy in the US, it does have an interest section in the Algerian Embassy in Washington, DC. Iraqi nation holidays are the following: New Years Day-Jan. 1, Iraqi Army Day-Jan. 6, Id al-Fitr-Apr. 16, Id al-Adha-Jun. 21, 1958 Revolution-Jul. 14, 1968 Revolution-Jul. 17,   Ã‚  Ã‚  Ã‚  Ã‚  Although Iraq may have it's problems now, it is a country on the rise. It's economy is stabilizing. and it's government is in the process of working it bugs out. Some day, Iraq may be one of the world's superpowers, just like the US.

Colonial Latin America

1. Chasteen states that by the late nineteenth century Latin American countries aimed to imitate England, France or the US, countries that equated Progress. What material or technological transformations did Latin Americans seem to have associated to the idea of â€Å"progress†? Latin America decided to associate with the idea of progress the idea of being able to export their home grown goods.While England, France and the US, exported industrial machinery (because it was made in those countries) Latin America decided they could not compete with those countries in selling machinery so they made their economies of selling livestock and agricultural goods. 2. How does the idea of Progress relate to what we have learned about neocolonialism? Explain. Neocolonialism and progress can relate because the new countries that were made up of what once was Latin America began to grow economically once this period of â€Å"new colonies† took place.All these new countries started pr ogressing because they built their own economies and politics. 3. According to Altamirano, what were the main causes of the decadence and backwardness of towns like Texcoco? Altamirano, explains that the main causes of the towns Texcoco were due various changes like the construction and customs of the civilians. In addition, he also blames the conquest of the Spaniards. 4. Based on Ignacio Manuel Altamirano’s chronicle about the railroad of Texcoco, what transformations did railroads appear to have brought to some regions of Latin America?The railroads appeared to have brought to some regions of Latin America transformations in the fact that they instilled spirit and vigor. In Texcoco it restored a land that had been suffering for a long time. It was redemption for the Mexicans. 5. According to Altamirano, the first arrival of the Spanish in Texcoco brought missionaries. What does he say that the second Spanish Mission to Texcoco has brought and how do the locals feel about i t? The second Spanish mission to Texcoco brought gospel of Science and nineteenth-century civilization. 6. According to Burns, what was the importance of land for Latin America’s economy and society?The land was of grave importance to Latin America’s society because their economy thrived on the land to produce money. Latin America’s main import was all things agricultural and homegrown. 7. The slogan of Mexican revolutionary Emiliano Zapata was ‘Land and Liberty’. Explain what did Zapata mean by these terms? Zapata is advocating the transfer of land to the landless. He believes everyone should have the privilege of owning land. 8. What did Zapata’s Plan of Ayala intend to accomplish`? Zapata's Plan of Ayala was to recover land owned by hacendados or the oppressors at the time and return it to the citizens of Mexico. 9.Focusing on Ramon Beteta’s comments on agrarian reform, explain briefly what was the condition of the Mexican peasants during the early twentieth century? Mexican peasants were treated just as bad as slaves. Mexicans were exploited in the haciendas that were previously owned by them. 10. What changes did the Agrarian Reform aim to introduce? The Agrarian Reform was to change the old system of land holding. They believed in land distribution to be in: restitution, donation, and ampliation. 11. How is agrarian reform related to agricultural production? The land is being returned now more crops will be harvested and agriculture will grow.

Contractions in Business Writing

Contractions in Business Writing A client questioned the proper use of contractions in business writing: Are there any guidelines for using contractions in business writing? Smart question! There are clear guidelines about contraction use from most style guides, but they can be contradictory. My approach to contractions has evolved over the past few years.To define:a contraction is a shortened form of a word or phrase, with the omitted letters replaced with an apostrophe (should not - shouldn't). Should Contractions be Used in Business Writing? Yes, contractions can and should be used, but use them thoughtfully. Years back, some grammarians feltcontractions did not belong in formal writing, but that was questionable advice then, and now most (but not all) style guides recommend contractions: Chicago Manual of Style: Most types of writing benefit from the use of contractions. If used thoughtfully, contractions in prose sound natural and relaxed and make reading more enjoyable. (â€Å"Contractions.† Chicago Manual of Style Online. Section 5.103. accessed Mar. 7 2012.) Modern American Usage: The common fear is that using contractions can make the writing seem breezy. For most of us, though, that risk is nil. What you gain should be a relaxed sincerity- not breeziness. (Brian A. Garner. 2003. Modern American Usage, 2nd ed. Oxford University Press. p. 194.) Federal Government's Plain Language Website: â€Å"Write as you talk† is a common rule of writing readably, and the best tool to do that is to use contractions. People are accustomed to hearing contractions in spoken English, and using them in your writing helps them relate to your document. (PlainLanguage.gov. accessed Mar. 7, 2012.) Gregg Reference Manual: As a rule, contractions are used only in informal writing or in tables where space is limited. However, contractions of verb phrases are commonly used in business communcations where the writer is striving for an easy, colloquial tone.(William A. Sabin. 2005. The Gregg Reference Manual, 10th ed. McGraw-Hill. p. 148.) A Problem All business writing should be matched to your readers. If you commonly write to an international audience, use contractions very judiciously. Two style guides, specific to non-native writing, advise against contractions: Microsoft Manual of Style for Technical Publications: "Avoid contractions. As basic as contractions are to the native reader, they add unnecessary complexity for the non-native reader. For example, contractions that end in 's can be mistaken for possessive nouns, and the 's can be read as either has or is." The Elements of International English Style: A Guide to Writing Correspondence, Reports, Technical Documents, and Internet Pages for a Global Audience: "Avoid abbreviations, contractions, and acronyms" and "Contractions have no place in formal writing." Our Recommendation Use contractions in your business writing if it will sound more stilted or awkward not to use them. I set my grammar check to flag contractions. While I often use contractions because I want to project a warm and engaged voice, I do check my use of them in all documents, and especially in this blog since we have many non-native readers. When a contraction is flagged by my grammar checker, I ask myself if the contraction would still sound natural written out. If so, I avoid the contraction. If writing out the word or phrase sounds stilted, I use a more natural sounding contraction. Do not be afraid to use contractions. They do add an engaging voice. But, one can still be warm and engaging without contractions. This article has no contractions, yet I hope both my tone and information has helped your business writing!

English I Pt. 1 (Exam 3) Essay Example

English I Pt. 1 (Exam 3) Essay Example English I Pt. 1 (Exam 3) Paper English I Pt. 1 (Exam 3) Paper Essay Topic: Literature In The Gift of the Magi by O. Henry, Jim sells his pocket watch to buy combs for Della, while Della sells her hair to buy Jim a chain for his pocket watch. This is an example of what literary element? irony People who dont know Harry tend to underestimate him. They cast a skeptical eye on his typical outfit: ragged jeans and shirts that bear evidence of his most recent meal. And his most frequently uttered expression, Waaaal, I just dont know, can make him sound less than bright. So, some enter a negotiating session with Harry relaxed and confident that their side will prevail and that Harry will gain no concessions for his group. That assumption is one that Harry cultivates, and it is a big, big mistake. indirect characterization In The Scarlet Ibis, why does the narrator rename his little brother Doodle? The little boy crawls backward like a doodle-bug. People who dont know Harry tend to underestimate him. They cast a skeptical eye on his typical outfit: ragged jeans and shirts that bear evidence of his most recent meal. And his most frequently uttered expression, Waaaal, I just dont know, can make him sound less than bright. So, some enter a negotiating session with Harry relaxed and confident that their side will prevail and that Harry will gain no concessions for his group. That assumption is one that Harry cultivates, and it is a big, big mistake. It Is NOT explanations and descriptions of the central problem Which of the following is the setting for The Invalids Story? a train from Cleveland to Wisconsin How would a character who is experiencing internal conflict feel? confused Who is Teofilo in The Man to Send Rain Clouds? an old Pueblo Indian who has died before the story opens If the main character in a story struggles against the subzero cold of the Arctic, what kind of conflict is taking place? external Which city is the setting for The Necklace? Paris Who is the invalid referred to in the storys title, The Invalids Story? the narrator In the story Old Man of the Temple by R. K. Narayan, what experience does the narrator have in the Taxi on his way to Kumbum? His driver becomes possessed by the spirit of an old man at the temple. At the beginning of the story, The Necklace, what is the cause of Madame Loisels constant unhappiness? her desire to be wealthy Which of the following most accurately identifies the usual length of a short story? It Is NOT 200 to 1,000 words Based on the introductory line from The Jade Peony by Wayson Choy, what is the point of view of this story? First Person Limited Two men glare at each other. Then, a tree falls and pins them both to the ground. What kind of conflict exists in both situations? external To which category of literature do short stories belong? fiction What is the setting of The Man to Send Rain Clouds? New Mexico In The Scarlet Ibis, what prompts the narrator to show Doodle the coffin? He has a cruel streak that surfaces occasionally. From The Invalids Story, what was causing the foul odor in the train car that caused the narrator and Thompson to flee into the cold? It Is NOT The narrators dead friend in the coffin From The Man To Send Rain Clouds by Leslie Marmon Silko, what do we learn about Leon and his family during the burial process for Teofilo? It Is NOT They allowed the priest to perform a Christian burial as a courtesy, but they were not Christians.

Freezing Rain Definition

Freezing Rain Definition While beautiful to look at, freezing rain is one of the most hazardous types of winter precipitation. Accumulations of just several tenths of an inch of freezing rain may not sound significant, but are more than enough to break tree limbs, down power lines (and cause power outages), and coat and cause slick roadways. The Midwest often gets devastating storms of this nature. Rain that Freezes On Contact Freezing rain is a bit of a contradiction. The freezing part of its name implies frozen (solid) precipitation, but the rain implies its a liquid. So, which is it? Well, its kind of both. Freezing rain happens when precipitation falls as liquid raindrops, then freezes as it hits individual objects on the ground whose temperatures are below 32 degrees Fahrenheit. The ice that results is called glaze ice because it covers the objects in a smooth coating. This happens in winter whenever temperatures at ground-level are below freezing but the layer of air overhead is warm at mid- and high levels of the atmosphere. So it is the temperature of objects at the earths surface, not the rain itself, that determines if the precipitation will freeze. Its important to note that freezing rain is in liquid form until it strikes a cold surface. Oftentimes, the water droplets are supercooled (their temperature is below freezing, yet they remain liquid) and freeze on contact. How Fast Freezing Rain Freezes While we say that freezing rain freezes on impact when it strikes a surface, in reality, it takes a little time for the water to turn to ice. (How long depends on the temperature of the water drop, the temperature of the object the drop strikes, and the size of the drop. The quickest drops to freeze will be small, supercooled drops that hit objects whose temperatures are well below 32 degrees.) Because freezing rain doesnt necessarily freeze right away, icicles and dripping icicles will sometimes develop.   Freezing Rain vs. Sleet Freezing rain and sleet are similar in a lot of ways. They both start out high in the atmosphere as snow, then melt as they fall into a warm (above freezing) layer of air. But while the partially melted snowflakes that eventually turn into sleet will fall through a brief warm layer, then re-enter a deep enough cold layer to turn back into ice (sleet), in a freezing rain setup, the melted snowflakes dont have enough time to freeze (into sleet) before reaching the ground since the layer of cold air is too thin.  Ã‚   Sleet not only differs from freezing rain in how it forms, but what it looks like. Whereas sleet appears as tiny clear ice pellets that bounce when they hit the ground, freezing rain coats the surfaces it strikes with a layer of smooth ice.   Why doesnt it just snow? In order to get snow, temperatures throughout the atmosphere would need to remain below-freezing with no warm layer to be found. Remember, if you want to know the type of precipitation youll get at the surface in wintertime, youll want to look at what the temperatures are (and how theyre changing) from high up in the atmosphere all the way down to the surface. Heres the bottom line: Snow forms if the entire layer of air aloft and near the ground is sub-freezing.Sleet forms if the layer of sub-freezing air is fairly deep (approx. 3,000 to 4,000 feet thick).Freezing rain forms if the sub-freezing layer is very shallow, with cold temperatures at the surface only.Rain forms if the cold layer is too shallow.

The Impact of American Civil War Term Paper Example | Topics and Well Written Essays - 1500 words

The Impact of American Civil War - Term Paper Example The authority of National Government was owned by Lincoln as he was the elected President by the Republicans. Lincoln did not bear any harsh values for Southerners; in fact he wanted U.S.A to stay as one nation with one regulatory body. He once said on his second inaugural address:â€Å"With malice toward none; with charity for all; with firmness in the right, as God gives us to see the right, let us strive on to finish the work we are in; to bind up the nation's wounds; to care for him who shall have borne the battle, and for his widow and his orphan...to do all which may achieve and cherish a just and lasting peace among ourselves and with all nations.†Every war or a fight leave its impacts on a nation and the greatest impact Civil War made was the condemnation of slavery in Southern America and growth of industrial sector in North America. Southern America was rich in cotton and was considered as the â€Å"King of Cotton† at that time. South was the biggest cotton ex porter across the world, therefore was confident on their economical stability. Southerners in cotton business possessed 55% of enslaved people and were greatly threatened on the idea of freeing the slaves. However, North was growing fast with industrial development. The war against slavery infused the spirit of nationalism and equality within America and especially Republicans with 25 states supported Lincoln’s ideology whereas, 11 stood against it. It is true that America after its independence was still a weak nation. (Todd, 2001) People of America fought revolutionary war for freedom with an aim that all human beings should be treated equally but soon after America was declared as an independent nation, Southern Americans forgot the point they got freedom for. Southerners themselves adopted the strategy of keeping slaves and discriminated people according to their color, cast or creed. Civil war emerged when Lincoln officially stood hard against the concept of slavery and while the civil war was going on, (Schwartz, 2008) Lincoln authored the Emancipation Proclamation in 1863, which was legally declared in 1865 by making Thirteenth Amendment in legal structure of laws which says: â€Å"Neither slavery nor involuntary servitude, except as a punishment for crime whereof the party shall have been duly convicted, shall exist within the United States, nor any place subject to their jurisdiction† IMPACTS: It is not deniable that Civil War proved to be the bitterest war in the American History in which America lost 600,000 lives and 400,000 people were severely wounded, but the impact it made on the civilians was far more better and improved their ideology for ever after. Lincoln was unfortunate that he did not get any chance to watch the positive outcomes but his efforts are still respected and traced. (Nevins, 1960) The civil war brought United States of America together in many ways: Slavery was the major bone of differences between the two regions but it was ended after Civil War and it helped people from both regions to think together as one body. It ended the idea of seceding states on every next issues and it is since Civil War that America

Review of an exibition you have visited OR you book you have read of a Essay

Review of an exibition you have visited OR you book you have read of a design related - Essay Example Disney books features and images from the concept development stage which were never seen before. It is entirely about the encounters of a lady known as Ann in a journey .It is dedicated to the design, art and creation of † Frozen†. She was together with a man called Kristoff. The aim of their journey was to search for her sister Elsa who was believed to have icy powers that used to trap the kingdom of Arendelle in eternal winter. Ann and Kristoff were trying all the means and battled to save the kingdom. The book contains a lot of early graphical art designs such as pictures ( SOLOMON, 2013). The art of this book comes with Elsa’s coronation in the first chapter of the book. The book has different graphic designs and styles. Tones of art are packed well with the book having few character designs. The characters have complex costume designs which actually raise the graphics of the book. The second chapter called the wilderness brings to the reader a scene in the forest. There is a development of an art of different kinds of trees and how snow looks on them. There is again the art of Ann going through the forest to look for Elsa. There is also the graphics brought by the landscape of this scene. In the forest Ann comes across the owner of a certain shop which has a few color graphics ( DICKERMAN, 2011). Chapter three of this book is called â€Å"Ice palace.† It has various graphic designs of architecture and look of the ice palace. It contains beautiful early art graphic designs. After Elsa becomes the â€Å"Snow queen,† she changes her hair style and dress. The snow queen, the design ethos, the color theory and graphics, landscapes and the character designs gives the reader the promise of a well written book. Here a reader finds that the author has used graphics of color in the dress won by Elsa to portray to us her point of transformation ( LUXBACHER, 2006). The final chapter which is named, â€Å"The return to Arendelle, mainly has the art of Arendelle

Social Justice and Corporate Social Responsibility Essay

Social Justice and Corporate Social Responsibility - Essay Example The European Commission defines CSR as "a concept whereby companies integrate social and environmental concerns in their business operations and their interaction with their stakeholders on a voluntary basis." (A Business Contribution to Sustainable Development. n.d.) In an article by John Richardson (2008) pointed out that a company is said to be socially responsible if "it conducts itself reasonably with respect to: the workers it employs around the world; its investors as manifested in its corporate governance practices; local communities in which it operates; how it conducts itself ethically ion its domicile country and in other countries around the world; the environment" (section 2). The CSR is also advocated by authorities mainly because of the fact that CSR principles are in conformity with social justice. The essence CSR lies in the fulfillment of social justice to the various stakeholders. The companies, therefore, are socially obliged to deal with the societal, ecological and economical issues so that all the stakeholders including shareholders are satisfied and eventually results in economic sustainability. A firm which has obligations only towards its shareholders is socially irresponsible and will no longer survive in the modern corporate environment. This approach is not advisable as indicated by 'stakeholder theory' propounded by R. Edward Freeman. In one of his papers, he writes that "corporations shall be managed in the interests of its stakeholders, defined as employers, financiers, customers, employees, and communities." (Carson L. Thomas. 2003, page. No.1). The recent years have experienced many such cases which shocked the entire corporate world, which, later on, became the lessons for the rest in future. Enron Collapse The failure of Enron, the world Energy Giant, is an unforgettable incident in the history of corporate world. The company which became the seventh largest one in the United States of America in just 15 years has become the by-word for corporate irresponsibility. The issues raised were misrepresentation of accounting information, which resulted in unfair accounting, lobbying with politicians and misappropriation of employee savings. The profit figure shown by the company was not true and fair and company's massive debts were concealed from the financial statement. The company had political lobbying with many legislators and the highly paid executives pocketed the life savings of thousands of its employees. What made Enron to socially irresponsible even though it had taken some steps to adhere to CSR The self-interest. The company had not tried to strictly adhere to the guidelines of CSR. Rather, it tried to window dress its financial statements so as to achieve huge market support and high prestige and thereby protecting the interest of shareholders and a few executives. The Enron collapse taught the corporate community a lesson about which Sims responds (2003) "How a Failure of Leadership, Culture, and Unethical Behavior Brought a Giant to Its Knees" (p. 147) Apart from Enron collapse, corporates like Arthur Andersen, Philip Morris and Union Carbide also fell in the category of socially irresponsible companies. Arthur Andersen case is closely associated with Enron for which the former was the auditor. In the accounting scam

Premier oil company Essay Example | Topics and Well Written Essays - 1000 words

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Crafting a Compensation and Benefits Plan Essay Example | Topics and Well Written Essays - 750 words

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Premier oil company Essay Example | Topics and Well Written Essays - 1000 words

Premier oil company - Essay Example This paper will use the Porter’s forces to analyze Premier Oil environment. Force One: Buyer Bargaining Power The negotiating power of purchasers for Premier Oil is fairly moderate but projected to increase due to high demand from emerging nations in Africa and Asia and their energy demands will have to be met. Crude oil, therefore, is extremely crucial as these emerging nations use a projected 20% of energy supplied from oil. Intrinsically, in the present day world, oil has grown more into a commodity rather than a necessity owing to the underscoring of greener, alternate energy such as hydrogen-cell power-driven vehicles (Financial Times 2013). Force Two: Threat of Substitutes The lure of alternate energy has inflicted a bigger problem to the crude oil business today than it has ever had. Alternatives for bio-fuel or hydrogen cell driven vehicles are easily available to the people. Even nowadays, homes are fitted with solar-energy panels plus they are subsidized by governmen t subventions to counterbalance the huge startup costs required. The implications of automobile to the environment have rendered to the innovation of ‘bridge technologies’ or techno-fixes. This is because crude oil products such petroleum when used in automobile they release harmful gases into the environment. The availability of these techno-fixes is to offer an alternative for petroleum; such include hydrogen gas as energy. In respect to industrial life cycle, these techno-fixes represent the decline phase in which the industry may be supplemented by a new substitutes. However, while oil is even now a main energy fabricator, the premier oil company must study and develop fresh product, which can contend with these options. This is crucial for sustainability as well as for the productivity and development of the firm (History 2009). Force Three: Supplier Power The suppliers’ bargaining influence is low owing to the many corporations, which are frontrunnerswithin the oil business. The multinational companies, which entirely regulate the integration system forward and backward, power the immense bargaining influence of suppliers. The oligarchy system operates in favor of oil corporations, which provide distinct and exclusive products, which are ‘green friendly’ too to the surroundings. This alternative or ‘green friendly’ energy also poses a risk to the market-share since it generates future rivals to obtain market-share through their eco-friendly alternatives. Lastly, the multinational companies like premier oil hold a well-recognized brand image, which generates customer loyalty as well as similar familiarities for the contractors (Financial Times 2013). In respect to industrial life cycle, the phase where a company has established the dominant design is the innovation phase. Premier oil is always striving to acquire innovations and technologies to meet the consumer needs. Force Four: Rivalry amid Existing Busines ses The competitiveness within the business is very great and the bantam room for growth goes unmerited. The total number of other multinational oil companies vertically incorporated throughout diverse regions from the continent to

Maple Syrup Urine Disease Essay Example | Topics and Well Written Essays - 500 words

Maple Syrup Urine Disease - Essay Example This enzyme complex is composed of three catalytic components E1, E2, and E3 and two regulatory enzymes, BCKD phosphatase and BCKD kinase. The E1 component is further divided into two subunits, E1 and E1 (Bodamer, 2008). The defect in maple syrup urine disease lies in the E1, E1, E2, and E3 components (Fauci et al, 2008: 2472). In addition, E3 component is also associated with pyruvate dehydrogenase and -ketoglutarate dehydrogenase, thus, this defect in BCKD with specific mutation in E3 causes additional deficit in pyruvate and -ketoglutarate dehydrogenases (Bodamer, 2008). The catabolism of BCAAs involves the same enzymes in the first two steps (Laygo, 2007:28). The first enzyme utilized is BCAA aminotransferase which converts leucine, isoleucine and valine to their -ketoacids: -ketoisocaproic acid, -keto--methylvaleric acid, and -ketoisovaleric acid respectively. The branched-chain -ketoacid dehydrogenase complex catalyzes the decarboxylation of these -ketoacids so that they are degraded to short fatty acids, isovaleryl-CoA, -methylbutyryl-CoA and isobutyryl-CoA (Leucine mildly to moderately elevated). Further metabolism should yield acetyl-CoA, acetoacetate, and succinyl-CoA (Bodamer, 2008). Among the clinical manifestations of maple syrup urine disease are lethargy, vomiting, encephalopathy, seizures, mental retardation, "maple syrup" odor and protein intoleranc

Agricultural Policy of Bangladesh Essay Example for Free

Agricultural Policy of Bangladesh Essay Agriculture is the dominant economic activity in Bangladesh and regarded as the lifeline of the Bangladesh economy. Its role is vital in enhancing productivity, profitability and employment in the rural areas for improving the wellbeing of the poor. As the largest private enterprise, agriculture (crops, livestock, fisheries and forestry) contributes about 21% of the GDP, sustains the livelihood of about 52% of the labour force, and remains a major supplier of raw materials for agro-based industries. Agriculture plays an important role in the overall economic development of Bangladesh. Agriculture is also a social sector concerned with issues like food and nutritional security, income generation and poverty reduction. Besides, it is the biggest source of market for a variety of consumer goods, including consumer durables particularly in the rural area. Hence, improvement in agricultural sector performance and acceleration in its growth are critical to reducing rural poverty. 1. 2 Agricuture sector encompasses crops, fisheries, livestock, and forestry sub-sectors. Separate policies on livestock, fisheries and forestry have been formulated by the respective ministries. In this perspective, Ministry of Agriculture has drafted this policy document in order to undertake and guide development activities in the crops sub-sector. As expected, policies aimed at crop production in the areas of reaserch, extension, seeds, fertilisers, minor irrigation, marketing, gender and HRD have prominence in this document. Since crop sector plays a major role in Bangladesh agriculture and gets the utmost importance in various agriculture related programmes of the government, this policy document for the development of crop sector is, therefore, entitled as the National Agriculture Policy. It is estimated that the agricultural land is declining by 1% per year and the land quality is deteriorating owing to degradation of soil fertility (e. g. nutrient imbalance), soil erosion and soil salinity. In addition, water resources are also shrinking. In order to produce more food for an increasing population, and raw materials for agro-industries, there is a need for increasing agricultural growth through higher productivity, including increased yield, agricultural intensification and diversification, and value addition. The overarching goal of the Government of Bangladesh (GoB) matches with Millennium Development Goals (MDG) of achieving 50% reduction in the proportion of population living below the poverty by 2015. In addition to maintaining a sound macro-economic framework, the Poverty Reduction Strategy Paper (PRSP), entitled Unlocking the Potential National Strategy for Accelerated Poverty Reduction (GoB, 2005), highlights the need for higher growth in rural areas, development of agriculture and rural non-farm economic activities as one of the four priority areas to accelerating pro-poor economic growth. In order to achieve the GDP growth rate of 7% per year, agriculture must grow by at least 4-4. 5% per year (PRSP, 2005). This is presumably possible through an increase in agricultural productivity (for crops, horticulture, livestock, fisheries and forestry) based on modern agricultural technology and a supply chain linking farmers with consumers in the domestic as well as overseas markets. Small farms dominate the agrarian structure of Bangladesh. Therefore, performance of the sector greatly affects economic progress and people s livelihood. To reduce rural poverty 2 and improve rural livelihoods, it is necessary to recognize and to develop existing agricultural production system into a more dynamic and viable commercial sector. Agriculture has the potential to reduce food deficit as well as shortage of industrial raw materials, and also to generate employment opportunities with reasonable income, which will in turn help improve the standard of living of the rural people. The growth potential of most of the crops and other agricultural commodities are substantially higher than present level of production. 1. 7 Sustainable intensification and diversification of agriculture through technological change requires an efficient and productive agricultural technology system comprising agricultural research and extension. This needs to be supported by appropriate value addition and market linkages. Enhancing productivity, resource use efficiency, using cutting age science, experimental facilities and above all productivity and maintaining a reservoir of first-rate human resources to sustain knowledge-intensive agriculture has become critically important. The Bangladesh agriculture demands considerable scientific and technological input. Today s complex national and economic environment requires increase in the effectiveness of the public expenditure in research and extension system. Major challenges for the Bangladesh agriculture are to raising productivity and profitability, reducing instability, increasing resource-use efficiency, ensuring equity, improving quality; and meeting demands for diversification commercialization of agriculture. 1. 9 The existing National Agricultural Policy was adopted in April, 1999. With the passage of time some issues and concerns have emerged in agriculture, in some cases with new dimension. For instance, dwindling agricultural resources, declining biodiversity, climate change, increasing frequency intensity of natural disasters, increasing input prices, soaring food prices etc. require transformation of agriculture in such a way that would address challenges to meet demands. This necessitates the revision and updating the earlier document to make it relevant to the present agro-economic context. Strengths, Weaknesses, Opportunities and Threats (SWOT) of Agriculture Sector For developing of a pragmatic and effective and efficient national agricultural policy, it is a pre-requisite to gauge the Strengths, Weaknesses, Opportunities and Threats that are associated with the issues of policy interventions.

Impact of Seismicity on Performance of RC Shear Wall

Impact of Seismicity on Performance of RC Shear Wall Impact of Seismicity on Performance and Cost of RC Shear Wall Buildings in Dubai, UAE Mohammad AlHamaydeh, P.E., M.ASCE [1]; Nader Aly, S.M.ASCE [2]; and Khaled Galal, P.Eng., M.ASCE [3] ABSTRACT Unfortunately, available probabilistic seismic hazard studies are reporting significantly varying estimates for Dubai seismicity. Given Dubais rapid economic growth, it is crucial to assess the impact of the diverse estimates on performance and cost of buildings. This research investigates and quantifies the impact of the high and moderate seismicity estimates of Dubai on the seismic performance, construction and repair costs of buildings with 6, 9 and 12 stories. The reference buildings are made up of reinforced concrete with special shear walls as their seismic force resisting system. The seismic performance is investigated using nonlinear static and incremental dynamic analyses. Construction and repair costs associated with earthquake damages are evaluated to quantify the impacts. Results showed that designing for higher seismicity yields significant enhancement in overall structural performance. In addition, the higher seismicity estimate resulted in slight increase in initial co nstruction cost. However, the increase in initial investment is outweighed by significant enhancements in seismic performance and reduction in earthquake damages. This resulted in overall cost savings when reduction in repair and downtime costs are considered. Keywords: Seismic Hazard, RC Shear Walls, Seismic Vulnerability, Seismic Performance, Earthquake Losses. Introduction and Background The economy of UAE and specifically Dubai has been rapidly growing over the past few decades. Significant investments are taking place in the various sectors, especially in the real estate sector. In addition, in November 2014, Dubai was announced to be the hosting city of the coming EXPO 2020. As a result, substantial growth is taking place in the real estate sector. Several residential, commercial and hotel buildings are going to be designed and constructed to accommodate the increase in population size. This region suffers from considerable uncertainty in its seismicity level and the design guidelines that should be followed (AlHamaydeh et al., 2012). The seismicity level of UAE and Dubai has been the matter of several research studies, such as Abdalla and Al-homoud (2004), Aldama-Bustos et al. (2009) and Khan et al. (2013). Nevertheless, unfortunately there is not much consensus in these research studies about the seismicity levels that should be designed for in UAE. This could b e attributed to the lack of in-depth seismological data and historical recordings of ground motions in this region. Such data would have been useful in providing comprehensive and sound seismic design guidelines (AlHamaydeh et al., 2013). The minimum seismic design requirements set by the local authorities in Dubai are based on the 1997 Uniform Building Code (UBC97). However, the municipality has been proactive in adapting to tremors that were felt and measured in UAE in April, 2013. They sent a circular to consulting offices in May, 2013 raising the minimum requirement to zone 2B for buildings higher than nine stories and zone 2A for buildings between four to nine stories. Therefore, the unprecedented growth in the number of buildings in Dubai combined with the lack of consensus on seismic design criteria complicate the vulnerability to earthquakes. It is generally believed that the UAE has low seismicity. Nevertheless, over the past few years, a significant number of regional seis mic activities, originating from faults surrounding the UAE, has been recorded by Dubai Seismic Network (DSN). Additionally, DSN has recorded some local seismic activities over the period from 2006 to 2014. UAE seismicity is affected by earthquakes originating from near-fault and far-field seismic sources (Mwafy, 2011). The most recent seismic hazard study for UAE, available to the authors, was published in 2013 by Khan et al. (2013). The study provided a comprehensive probabilistic seismic hazard assessment and spectral accelerations for the entire UAE. Furthermore, it implemented a standardized earthquakes catalogue for UAE compiled from United States Geological Survey (USGS), National Geosciences of Iran (2015) and the National Center of Meteorology and Seismology of UAE (NCMS) (2015) that dates back to 110 years. Furthermore, Khan et al. (2013) have used seven different ground motion prediction equations incorporating three next generation attenuation equations due to the lack of specific equations for UAE. They attributed UAE seismicity to the seismic source zones shown in Figure 1. In addition, the seismic hazard study by Shama in 2011 highlighted several local crustal faults in U AE that might affect its seismicity level. These faults are Dibba, Wadi El Fay, Wadi Ham, Wadi-Shimal, Oman and West Coast fault (Shama, 2011). Unfortunately, the level of seismicity is not clearly set since there is no strong consensus among researchers about the exact seismic level of UAE or Dubai. On the other hand, reviewing the available probabilistic seismic hazard studies conducted for UAE and Dubai clearly shows that there are significant variations in the estimated seismicity levels. In fact, results vary from no seismic hazard to very high seismicity. Table 1 shows a summary of Peak Ground Accelerations (PGA) from several probabilistic seismic hazard studies. The reported PGAs vary from less than 0.05g to 0.32g. This is attributed to the differences in the used source zonation, recurrence parameters, earthquake catalogues and ground motion prediction equations. The differences are mainly due to the lack of detailed seismological measurement and data in this region and such data is required to provide a comprehensive and sound seismic hazard study (AlHamaydeh et al., 2013). The variation in seismicity was a driving factor for many research studies related to the impact on design of buildings in Dubai, such as (AlHamaydeh et al., 2010; AlHamaydeh et al., 2011; and AlHamaydeh and Al-Shamsi, 2013). The objective of this paper is to investigate the impact of the seismicity hazard level on the performance, construction, repair and downtime costs of reinforced concrete (RC) shear wall buildings in Dubai. In this regard, six RC shear wall buildings are designed and detailed following the 2012 International Building Code (IBC12) standards. The reference buildings are 6-story, 9-story and 12-story. They are chosen to target the main sectors of buildings inventory in Dubai, UAE. These buildings are designed for two different seismic hazard levels that represent high and moderate seismicity estimates of Dubai. The different designs are compared based on their seismic performance, construction and repair costs in order to investigate and quantify the impact of the seismic design level. The seismic performance is evaluated following the methodology outlined in FEMA P695, which is a technical publication aiming to establish standard procedures for quantifying the seismic performance facto rs of buildings (Federal Emergency Management Agency (FEMA), 2009). The assessment methodology is based on nonlinear pseudo-static and dynamic analyses. The nonlinear response history analyses are performed using a set of ground motion records selected and scaled to represent the highest possible seismic activity in Dubai. As such, this would highlight the implications on design, seismic performance, construction and repair costs of RC shear wall buildings designed for different seismic hazard levels in Dubai, if the high seismicity estimate turns to be the most realistic. In addition, total construction cost is estimated considering structural and non-structural components. Finally, the repair cost is evaluated based on the structural and non-structural damage percentages adapted from SEAOC blue book (Structural Engineers Association of California, 1999). Details of the Reference Buildings The six reference buildings considered in this paper are intended to represent typical office buildings located in Dubai, UAE. The buildings have number of floors ranging from 6 to 12 stories to represent the majority of common buildings in Dubai. They are made up of RC and have a typical floor plan as shown in Figure 2. The plan consists of five 6m (20ft) bays and total dimensions of 30mx30m (100ftx100ft). Furthermore, the overall structural height varies between 24m to 48m (78ft to 156ft); with a typical floor height of 4m (13ft). The lateral force resisting system consists of special RC shear wall placed along the perimeter of the building. This arrangement ensures that center of mass is close to center of rigidity, hence it avoids inherent torsional effects. In addition, placing the walls along the perimeter boosts the building torsional resistance and reduces the shear demands on walls due to accidental torsion effects. The gravity system consists of RC square columns, while the floor system comprises of cast-in-situ flat plate. However, the gravity system is not designed to be part of the lateral force resisting system. It is only designed to support vertical loads and to satisfy the deformation compatibility requirement. For design purposes, concrete compressive strength () is assumed to be 28MPa (4.0ksi) for columns and slabs, and 38MPa (5.0ksi) for shear walls. Additionally, the yield strength (fy) of reinforcement is assumed to be 420MPa (60ksi). Super Imposed Dead Load (SDL) is 3.6kPa (75psf), excluding the self-weight of the concrete slabs. This SDL value is a conservative estimate commonly used for office buildings in Dubai. The breakdown of this estimate is as follows: 2 kPa (for 100mm of leveling screed and flooring tiles), 1 kPa for partitions (usually movable partitions) and 0.6 kPa allowance for mechanical, electrical and plumping overhanging services. Curtain wall (cladding) load on th e perimeter of each floor is 0.72kPa (15psf). Moreover, for office buildings the typical floors live load is 2.4kPa (50psf) and the roof live load is 1kPa (20psf) as per ASCE7-10. The six reference buildings are designed and detailed according to IBC12 requirements for two different seismic hazard levels representing high and moderate seismicity estimates in Dubai. The selection of the two seismic design levels is driven by the existing uncertainty in seismic loading and the substantial variability in reported seismic hazard levels for UAE and Dubai. Therefore, it is deemed a reasonable choice for the objective of this paper to consider the highest and moderate seismicity levels. This would allow investigating the consequences of the possible alternative seismic loading levels available to designers. The highest seismicity level represents the upper bound, and it is obtained from USGS (2015). The USGS seismic hazard level for Dubai estimate is selected in this study (i.e. Ss = 1.65g and S1 = 0.65g). Moreover, the moderate seismic design level represents Abu Dhabi International Building Code 2011 (ADIBC11) estimate for Dubai. The elastic design response spectra for the two considered seismicity levels along with the ASCE7-10 estimated fundamental periods of the studied six buildings are presented in Figure 3. As shown, at each seismic design level, three buildings with 6-stories, 9-stories and 12-stories are designed with special RC shear walls. Summary of all buildings details including response modification factors (R and Cd), design spectral accelerations and elastic fundamental time periods, and approximate periods upper limit are given in Table 2. It is worth mentioning that the ground motion input parameters (Ss and S1) of the two seismicity levels (high and moderate) result in Seismic Design Category (SDC) D for the six considered buildings. Consequently, ordinary RC shear walls are not permitted by the design code (i.e. ASCE7-10). Thus, all buildings are required to have special RC walls. Furthermore, choosing special detailing for both seismicity levels would allow investigating the direct impact of the seismic design level on th e cost and performance of walls with same level of detailing requirements. The buildings are given a legend showing its ID (i.e. Building1 to Building6), number of stories (i.e. 6Story, 9Story or 12Story), seismic design level (i.e. High or Moderate) and shear wall type (i.e. Special or Ordinary). A site class D is assumed for the six reference buildings. This assumption complies with IBC12 recommendations. Design Summary The buildings are designed and detailed in accordance to IBC12 standards which refers to ASCE7-10 for minimum design loads and ACI318-11for structural concrete requirements. The designs implement the state of the art practices in design and construction followed in Dubai, UAE. For the design purposes, elastic analysis is done using 3D models on CSI ETABS commercial package (ETABS, 2015). To determine the majority of the seismic mass, the gravity system is designed first and fixed for the three buildings. The gravity system is designed to resist axial forces from all vertical loads in addition to the moments and shears induced from deformation compatibility requirements. In order to ensure the structural stability of gravity columns, they are designed to resist the induced actions (bending moments and shear forces) from the deformations that will be imposed by earthquake excitations on the building. The bending moments and shear forces are estimated based on the maximum allowable inter-story drift by IBC12 which is 2%. The stiffness of the columns is estimated using ETABS by applying a force at the top and bottom of the considered story and by getting the corresponding displacement. The shear forces are then calculated by multiplying the maximum allowable displacement by the stiffness of each column. Then from the shear force, the moment is calculated as shown in Equations (1) and (2). (1) (2) Where V is shear force, d is displacement (calculated using ETABS), M is bending moment and L is column height. It should be noted that concrete shear capacity is found sufficient to resist the shear forces due to imposed deformations by applied seismic forces. Therefore, minimum lateral reinforcement (i.e. column ties) is provided in columns with reference to clause 7.10 in ACI318-11. The gravity system components (i.e. flat plates and columns) are designed in accordance to ACI318-11 provisions using in-house design spreadsheets. For an optimized design, following common design trends in UAE, columns cross sections and reinforcement are grouped and changed every three floors. The gravity system is common between buildings with the same number of floors. The gravity columns design details for the six reference buildings are summarized in Figure 4. Figure 4 (a), (b) and (c) show the dimensions and reinforcement details of the 6- , 9- and 12-story buildings, respectively. On the left s ide of each Figure, the columns cross section dimensions are provided over each group of floors. The right side shows the vertical and horizontal reinforcement of the different columns (i.e. columns around the opening and remaining columns) in each group of floors. The minimum required slab thickness is calculated such that it satisfies ACI318-11 Table 9.5(c) minimum requirements. For the longest clear span of 5.3m, the minimum required thickness is 177mm. This figure is rounded up and 200mm thick flat plates are used. The flat plates are reinforced with T16 reinforcement bars spaced at 125mm, top and bottom in both directions. Additional T20 reinforcement spaced at 125mm (2m long) are added on top of columns in both directions. The lateral system is designed to resist the seismic lateral loads determined according to IBC12 Static Equivalent Lateral Force (SELF) method. The SELF method is permitted for all the six reference buildings. This is because the total height for all buildings does not exceed 48m (160ft), the SDC is D and no structural irregularities exist according to ASCE7-10, Table 12.6-1. Linear static analysis is performed using ETABS to evaluate the induced forces and displacements from seismic forces. Then, shear walls are designed to satisfy strength and drift requirements. Inter-story drift ratios are controlled within code, IBC12, limits (2%) by varying the shear wall stiffness through changing its in-plan length. Strength requirements are satisfied by designing the shear walls for the induced bending moments and shear forces by the seismic actions using Quickwall software (Quick Concrete Wall, 2015). Shear walls thickness and reinforcement are changed every three floors to optimize the des ign and to match common design practices in Dubai. However, walls in-plane length is kept constant throughout the buildings height to avoid any vertical structural irregularities. The need for specially detailed boundary elements is checked every three floors using the displacement-based approach. The use of displacement based approach for checking the boundary elements vertical extent is preferred over the use of stress-based approach. This is because the latter approach was proven to provide highly conservative requirements for the special detailing (Wallace and Moehle, 1992) and (Thomsen IV and Wallace, 2004). For practical constructability, boundary elements are designed to have the same wall thickness. Additionally, to comply with ACI318-11 minimum thickness requirements and conform to typical design practices in the UAE, an aspect ratio of at least 25.4mm: 304.8mm (1in: 12in) is maintained between wall thickness and length. The walls minimum thickness depends on the unsupporte d height and length. Therefore, as the walls unsupported heights across the different buildings are constant (i.e. limited by the typical story height), it is necessary to impose a practical criterion on the walls thickness as we change the length from building to building. This approach guarantees that the different designs are subjected to the same guidelines, especially for sizing the walls cross sections. This would result in a fair response comparison among all designs as they follow similar basis that imitates typical design practices in the UAE. During initial dynamic analyses of the 12-story buildings, B5-12S-H-S and B6-12S-M-S, it was observed that the critical section was not at the walls base. This is contradicting the code assumption of having a single critical section at the base of cantilevered shear walls. The critical section resulting in the dynamic analysis was actually shifted from the wall base to the bottom of the lowest floor in upper quarter of the building (1 0th floor). The initiated failure mechanism was governed by higher modes effects and the formation of plastic hinges at upper floors. The optimization done initially to the design by reducing dimensions and reinforcement for upper floors magnified the impact of higher modes effects. As a result, it triggered the failure and plastic hinge formation to be initiated at the reduced cross section. Therefore, the critical section became located at the weak spot at higher levels, which resulted in an unfavorable premature collapse mechanism. This observation has been highlighted by previous researchers, such as Tremblay et al. (2001), Bachmann and Linde (1995), and Panneton et al. (2006). It was also experimentally proven by shake table and cyclic loading tests (El-Sokkary et al., 2013). As an example, the modal analysis of the 12-story building, B5-12S-H-S, is shown in Table 3. It can be seen that there are clear separations between the individual modes characteristics (periods and modal masses). This is generally expected in a flexural cantilever structural type (i.e. shear walls). The first mode effective mass is usually ranging from 50% to 70% and the second mode period is approximately one sixth of the first mode. This is consistent with many research studies which investigated the effects of higher modes on response of cantilever shear walls (e.g. Humar and Mahgoub, 2003 and Tremblay et al., 2001). Furthermore, it is clear that relative modal weights (%) and modal participation factors are relatively high at 7th, 8th and 12th vibration modes which highlights the impact of higher modes. As a result, the design was revised by keeping the cross section and reinforcement constant for the upper half of the 12-story (B5-12S-H-S and B6-12S-M-S) and 9-story buildings (B3-9S-H-S and B4-9S-M-S). For 6-story buildings (B1-6S-H-S and B2-6S-M-S), a single cross-section was used for all floors with terminating boundary element at third floor. This conforms to the state-of-ar t design and construction practices in Dubai, UAE. It also matches the design philosophy adopted in other 12-story and 9-story buildings by keeping the same cross section and reinforcement for upper six floors. Summary of the shear walls design details is shown in Figure 5. Nonlinear Modeling The six reference buildings are modeled using lumped plasticity formulations on IDARC-2D (Reinhorn et al., 2009). Since the buildings are symmetric, mass participation of torsional modes of vibration are low. Therefore, torsional effects are negligible and a two-dimensional model is sufficient to simulate the buildings response. The shear walls are idealized using macro-models by representing the structural members with equivalent elements possessing all nonlinear characteristics. The members nonlinear characteristics depend on distribution of plasticity and yield penetration. A lumped plasticity model consisting of two nonlinear rotational springs located at the ends and an elastic member is used for the shear walls. The nonlinearity is concentrated at the locations of the nonlinear rotational springs. The flexural and shear deformations of the shear walls are modelled using the tri-linear (three parameter) hysteretic model developed by Park et al. (1987). The tri-linear hysteretic models allow controlling the stiffness degradation and strength deterioration due to ductility and energy. In addition, the axial deformations of the shear walls are considered by a linear-elastic spring. For the shear walls, the moment-curvature and shear-distortion are calculated using the fiber elements procedure of IDARC2D. The wall cross section is divided into number of fibers and then subjected to increments of curvatures. From strain compatibility and equilibrium, the strains are calculated and used to compute the resulting axial forces and bending moments in the section (Reinhorn et al., 2009). Results and Discussion The buildings seismic performance is evaluated following FEMA P695 methodology (2009). FEMA P695 approach is based on nonlinear pseudo static (pushover) analysis, Incremental Dynamic Analysis (IDA) and fragility analysis. Pushover analysis is used to validate the nonlinear model and estimate the period based ductility of the buildings. Then, IDA analysis is performed using a suite of far-field ground motion records to estimate the median collapse intensity and collapse margin ratio. The far-field ground motion records are scaled to match the MCE response spectrum of the highest seismicity estimate in UAE. This seismicity hazard level is as estimated by USGS (2015) for Dubai (Ss = 1.65 g and S1 = 0.65 g). The selected scaling level simulates the worst, yet possible seismic hazard scenario from distant sources (e.g. Zagros thrust or Makran subduction zone) as highlighted by Sigbjornsson and Elnashai (2006). Thus, it allows assessing the consequences of the selected seismic design level (i.e. high or moderate) on the seismic performance, construction and repair costs of RC shear wall buildings in Dubai. The calculated collapse margin ratios from the IDA are adjusted to account for uncertainties in design basis, test data, nonlinear modeling and to consider the spectral shape of the ground motion records. The spectral content is accounted for based on the calculated period based ductility. Adjusted IDA results are finally used to calculate exceedance probabilities for ASCE-41 (2013) performance levels, Collapse Prevention (CP), Life Safety (LS) and Immediate Occupancy (IO). Nonlinear Pseudo-Static (Pushover) Analysis Pushover analysis is performed using an inverted triangle displacement profile as a pushing function for all buildings. The intensity is increased monotonically until the ultimate base shear degrades by 20%. The results are used to construct capacity curves (back-bone) for the reference buildings in the form of roof drift ratio versus base shear coefficient (i.e. base shear normalized by seismic weight). Pushover capacity curves are used to assess the buildings deformation and strength capacities. The capacity curves of the three buildings designed for the high seismicity estimate (i.e. B1-6S-H-S, B3-9S-H-S and B5-12S-H-S) are shown in Figure 6. Normalized base shear capacities are 0.57, 0.5 and 0.46 for B1-6S-H-S, B3-9S-H-S and B5-12S-H-S, respectively. As expected, base shear capacity is higher for the shorter building (6-story). This is attributed to the higher design forces which resulted from the relatively higher initial stiffness of squat shear walls compared to their slender counterpart. B1-6S-H-S reached a maximum roof drift ratio, prior collapse, of 6.5%, while B3-9S-H-S reached 6% and B5-12S-H-S reached 7.25%. The three buildings have period-based ductility calculated as recommended by FEMA P695 greater than 8. It can also be observed that in the three high seismicity designs, the capacity curves do not experience severe degradation in strength or deterioration in stiffness. This matches the expected behavior of well detailed special RC shear walls with confined bou ndary elements. It is noticed from the final damage states of the buildings, at 20% strength degradation, that static pushover analysis resulted in a failure mode at the base of the shear walls conforming to the design code assumed critical section. The overall structural damage index reported by IDARC-2D is 0.359, 0.426 and 0.618 for B1-6S-H-S, B3-9S-H-S and B5-12S-H-S. It is worth mentioning that these damages are concentrated at first floor shear walls. Established capacity curves for buildings designed for moderate seismicity (B2-6S-M-S, B4-9S-M-S and B6-12S-M-S) are presented in Figure 6. From shown capacity curves, normalized base shear capacities are 0.31, 0.26 and 0.24 for buildings B2-6S-M-S, B4-9S-M-S and B6-12S-M-S, respectively. Similar to the high seismicity design, the 6-story building has the highest normalized base shear capacity. This is due to its lateral system (shear walls) relatively higher stiffness which resulted in higher demands. Maximum drift ratios, prior collapse achieved by B2-6S-M-S, B4-9S-M-S and B6-12S-M-S are 9.25%, 8% and 3.5%, respectively. The three designs have period-based ductility greater than 8 calculated as recommended by FEMA P695. The overall structural damage index reported by IDARC-2D is 0.371 for B2-6S-M-S, 0.455 for B4-9S-M-S and 0.359 for B6-12S-M-S. These damages are triggered at the first floor shear walls only. Therefore, similar to high seismicity designs, the pseudo static pushover analysis results of moderate seismicity designs suggests a single critical section at the wall base. This conclusion matches with design code recommendation for regular buildings permitted to be designed following the static method (SELF) by ASCE7-10. Nonlinear Incremental Dynamic Analysis (IDA) The seismic performance of the reference buildings is investigated under the random nature of earthquakes. Standard nonlinear pseudo-static analysis does not inherently fully capture the higher modes effects which usually govern the response of tall and irregular buildings. Consequently, the use of nonlinear dynamic analysis is more appropriate in such cases. IDA provides better insight of the expected structural response from the linear range through the nonlinear response and until it losses stability and collapse (Vamvatsikos and Cornell, 2004). The IDA in this case is performed using a very fine increment of 0.1g for the spectral accelerations. The increments are increased until all ground motion records caused the buildings to collapse or exceed the CP maximum drift ratio limit of 2% as specified by ASCE-41. However, the maximum spectral acceleration for all the records is not increased more than 2.5g. The total number of dynamic analysis runs performed for each reference buildi ng is around 1100 (22 records x 2 components x 25 scale factors). Figure 7 presents the resulting IDA curves for high seismicity designs, B1-6S-H-S, B3-9S-H-S and B5-12S-H-S. The structural response derived from IDA curves can depend to some extent on the characteristics of the particular accelerograms used. Thus, the performance is judged based on a suit of ground motion records to segregate this effect. On average, at low drift ratios (approximately up to 1%), the three designs (B1-6S-H-S, B3-9S-H-S and B5-12S-H-S) exhibit a linear behavior. The same linear behavior is resulting from some of the ground motion records up to the MCE spectral acceleration. At higher spectral accelerations, the structural response starts to vary showing several patterns of nonlinearities, such as softening, hardening and weaving. For only few records, the structure seems to soften and move to large drifts rapidly until it reaches collapse. Collapse in these curves, whether resulting from convergence issues, numerical instabilities, or very large drift ratio, is repre sented using a drift ratio of 10% and a flat line in IDA curves. Majority of the earthquake records caused severe hardening and weaving around the elastic response. The weaving observation conforms to the common equal displacement rule stating that inelastic and elastic displacements are equal for structures with relatively moderate time periods (Vamvatsikos and Cornell, 2002). In addition, for some records, the hardening phenomenon in which the structure seems to perform better at higher intensities is somewhat against the common expectation (Vamvatsikos and Cornell, 2002). This is because generally the time and pattern of the time-history governs the response more than just the intensity. Moreover, the upward scaling done to the records makes the less responsive cycles at the beginning of the time-history strong enough to cause damage and yielding of the structural elements. Therefore, some strong ground motion records at some intensity might cause early yielding of a specific flo or, usually a low floor. This floor acts as a sacrificial fuse which reduces the response of higher floors (Vamvatsikos and Cornell, 2002). Another very interesting observation that is clearly seen in IDA curves shown in Figure 7 is what is called Structural Resurrection. This phenomenon has been observed by Vamvatsikos and Cornell (2002) and is defined as a severe hardening behavior. In structural resurrection, the building moves all the way to complete collapse (numerical instability or convergence issues) at some intensity. Then at higher intensities it shows a lower or higher response, but without collapsing. This happens because the time and pattern of the ground motion record at a particular intensity might be more damaging than at higher intensities. In other words, this particular intensity causes the stru

Negative Effects of Global Warming Essay -- Environment greenhouse gas

Global Warming Global warming is causing a negative effect on the whole planet and we all need to do something to stop it. The climate is changing frequently and is making the planet hotter in some parts and in other parts it's making it colder. There are two factors affecting global warming. The first types of factors are natural factors like changes in the solar output, changes in the earth's orbit, the green house effect and aerosols. The change in the solar output is the amount of energy radiating from the earth?s sun is not constant. The change of orbit of our planet affects where the sun?s energy is received on earth. Thus affecting the amount of energy that is reflected and absorbed on earth. The aerosols help shield us from the effects of global warming and that?s why it is sometimes referred as a global sunscreen. The aerosols cool earth by reflecting sunlight. With fewer aerosols, the effects of global warming will be felt more. The greenhouse effect is the rise in temperatur e that the earth experiences because certain gases in the atmosphere like water vapo...

Tanning Beds and Skin Cancer Essay -- Medical Medicine Papers

Tanning Beds and Skin Cancer What is UV radiation? Before one can discuss harmful effects of tanning equipment and increased sun exposure, one must be familiar with the components of ultraviolet light and how affects the skin. Sunlight contains two types of ultraviolet (UV) light: UVA and UVB. UVA rays consist of longer wavelengths that penetrate deep into the dermal layer of skin. Limited exposure to UVA rays causes skin to tan; however, most experts agree that overexposure to UVA can lead to other long-term skin damage. UVB rays’ wavelengths are much shorter, affecting the outermost layers of skin. UVB rays are known as the "burning rays" and are considered more dangerous. Tanning beds and sun lamps generally emit 93% to 99% UVA radiation increasing the benefits of a tan This is three times the UVA radiation given off by the sun (http://www.wraltv.com/features/healthteam/1998/0520-sunscreen/). What’s the difference between a tan and sunburn? It is also important to know what happens to the skin as it is tanned or burned and what the long-term, harmful effects may be. UVB rays are most responsible for a skin’s burning. The rays actually pop the capillaries just beneath the surface of the skin (http://www.cybermall2000.com/stones/tanning/index.html). Long-wavelength, UVA rays have totally different results on the skin. As UVA rays penetrate into the skin, melanin granules are oxidized and tan, or, turn golden brown. However, UVB rays are required to stimulate these melanin granules to rise to the skin’s surface, especially in skin that possesses small amounts of the pigment, melanin (http://www.shop.net/suncity/). What makes tanning beds safer? Most tanning bed industries agree that indoor ... ...A ‘sun-bed.’ British Journal of Dermatology 1982; 107: 275-284. Kennedy, M., Kim, K., Harten, B., Brown, J., Planck, S., Meshul, C.,Edelhauser, H., Rosenbaum, J.T., Armstrong, C.A., & Ansel, J.C. (1997). Ultraviolet Irradiation Induces the Production of Multiple Cytokines by Human Corneal Cells. Investigative Ophthalmology and Visual Science. Sept, 1997, Vol. 3, No. 10. Bolseman, C., Beitner, H., Jansson, B., Nilsson, B., &Ullen, H. (1996). Sunbed use in relation to phenotype, erythema, sunscreen use and skin diseases. A questionnaire survey among Swedish adolescents. British Journal of Dermatology 1996; 135: 712-716. Douglass, H.M., McGee, R., & Williams, S. (1997). Sun behavior and perceptions of risk for melanoma among 21-year old New Zealanders. Australian and New Zealand Journal of Public Health 21(3): 329-334. (abstract).

Digestive Problems

There are many different digestive problems that may seem minor but lead to critical health issues. Some of these digestive problems are more common among women than men. One such digestive problem is acid reflux, known scientifically as gastroesophageal reflux disease or GERD. This condition is characterized by an uncomfortable feeling when the acid from the stomach flows up into esophagus. Acid reflux can also cause inflammation and scarring to the esophagus (Pick, 2008). Acid reflux is often diagnosed when heartburn in the chest occurs frequently.Acid reflux is explained by the alteration of the gradient of pressure between the lower esophageal sphincter and the stomach. With acid reflux, the normal pressure in the stomach that pushes food down the esophagus is altered and the pressure from the stomach below becomes stronger than the pressure from above, causing the acid to rise back up (Pick, 2008). Acid reflux should be a source of concern because it is estimated that the 19 mil lion Americans who suffer from it may not be aware of the risks attendant to the condition.Acid reflux may cause damage and irritation tot he esophagus, due to delayed peristalsis caused by the acid content in the partly digested food that comes back up the esophagus (Resto, 2000). Common plans of care for acid reflux are taking antacids and H2 blockers, which provide relief for patients. Moreover, treatment of acid reflux takes time, and could even last from three months to a lifetime. The treatment goals in acid reflux are to reduce irritation and decrease reflux, and these could be achieved by changing one's lifestyle and diet.Recommended changes include quitting smoking, losing weight, decreasing portion size of food intake, and choosing food that increase pressure in the lower esophageal sphincter, such as decaffeinated coffee and protein-rich food. Finally, acid reflux could be avoided at night by elevating the head of the bed by six inches (Resto, 2000). Aside from taking the pills, the other treatment options are home remedies that are known to be effective in reducing the discomforting symptoms of acid reflux. Another common digestive problem is functional dyspepsia, which is a group of disorders characterized by upper abdominal pain or discomfort.It is not easy to diagnose functional dyspepsia because its symptoms often overlap with those of other bowel disorders. Functional dyspepsia leads to physiological problems such as altered visceral sensation, nervous system dysregulation, psychological distress, and altered motility. Similar to acid reflux, the treatment of dyspepsia includes taking medication, such as antacids and antidepressants, and modification of diet and lifestyle through the avoidance of late evening meals and switching to law fat diet (Saad & Chey, 2006).Neither taking medication or undergoing major changes in lifestyle and diet are conclusively effective in treating functional dyspepsia, because the disorder is basically covered in mystery, given its shared symptoms with other digestive disorders. When I was ten years old, I used to love eating hotdogs, ice cream, pizza, and strawberries. However, as time went on, I lost my appetite for hotdogs, while I still love eating the others. Now, I cannot stand eating hotdogs. Given the way my appetite for food changes, and the changes in my body processes, I do not imagine I would still be eating the same food I love today.In the two examples given above, the development of either acid reflux and functional dyspepsia would dictate dietary and lifestyle changes. Thus, the possibility is not remote that I would be prevented from eating the same kinds of food that I eat today. Another example is the known decrease in metabolic rate, as one grows older. Thus, I know that in the future I would need to eat less quantity of food and eat more fiber because I would have slower metabolism in the future.

Marketing Plan: Johnson & Johnson Essay

Marketing Plan: J & J DiaperOrganizational OverviewBackground on Johnson & JohnsonIn 1886, Robert Johnson joined his two brothers, James and Edward Johnson and went into business in 1886 in New Brunswick, New Jersey with 14 employees. They incorporated as Johnson & Johnson (JNJ) in 1887. One of JNJ’s most well known products was Johnson’s Baby Powder, which was originally to sooth skin irritation in 1890. This led to a line of baby products with the marketing slogan, â€Å"Best for your baby, best for you.† Some of JNJ’s most well known products are Band-aid, Tylenol and the antipsychotic drug, Haldol. JNJ has been a publicly traded company on the New York Stock Exchange since 1944. The company’s ticker is JNJ. They boast 72 consecutive years of increased sales and 44 consecutive years of dividend increases. Part of JNJ’s success is contributed to their innovation and continued development of new products. Mission StatementJNJ does not have a simple mission statement but a one page document titled, â€Å"Our Credo.† The beginning paragraph of â€Å"Our Credo,† is as follows:We believe our first responsibility is to the doctors, nurses and patients, to mothers and fathers and all others who use our products and services. In meeting their needs everything we do must be of high quality. We must constantly strive to reduce our costs in order to maintain reasonable prices. Customers’ orders must be serviced promptly and accurately. Our suppliers and distributors must have an opportunity to make a fair profit. Geographic LocationCurrently JNJ is parent to 230 companies throughout the world, all of which currently and historically market health care products. The principal office is located in New Brunswick, New Jersey and employs 116,000 employees in 57 countries worldwide. Product MixThe business segments of Johnson & Johnson include consumer, medical devices and diagnostics, and pharmaceutical. Each segment has numerous companies and product lines. Our product will be part of the consumer segment and a product line of Johnson’s Baby. Product DescriptionAfter much research JNJ decided to create a diaper in conjunction with Balmex diaper rash cream. Balmex is a successful product of JNJ and has been pediatrician recommended for over 50 years. Balmex reduces redness from diaper rash within hours. (Johnson & Johnson Consumer Companies Inc. 2006) The question the research team faced was how to prevent diaper rash instead of treating diaper rash. The answer that they came to was to get Balmex to the skin before the rash had a chance to develop. This idea is behind the creation of the brand new JNJ diaper. SWOTT AnalysisThis SWOTT analysis will attempt to uncover the strengths, weaknesses, opportunities, threats and trends associated to this new product of JNJ diapers with Balmex. StrengthsJNJ is one of the world’s leading manufacturers of health care products. The company has a strong product portfolio and has developed a well recognized name amongst parents for their child care needs. This strong brand image puts the company at an advantage when it comes to launching new products. The company is in a healthy financial position that allows the company to provide the resources necessary to exploit opportunities and promote their products heavily. Balmex is a well established product and has been recommended by pediatricians for over 50 years. This type of trust will automatically generate sales for the company. Balmex treated diapers would not only treat a diaper rash but prevent one from occurring. This new product in not only more convenient, but much less messier than the alternative of applying a thick cream that is difficult to wash off the skin. The company already has developed the application process of this product through an existing product line, Carefree Panty liners. This will save the company from having to do the research from top to bottom for this new product line. WeaknessesLike any new product, time and money needs to be spent on researching, developing and marketing. Customer demand needs to be created for this new product and this will require plenty of resources to accomplish this task. The diaper industry is a new market for JNJ and it will be tough for the company to establish itself in this industry. Having a well established brand helps, however; Huggies and Pampers has dominated this industry for a very long time and breaking into this new territory is going to require a very expensive marketing campaign. OpportunityDisposable diapers make up an industry worth over $19 billion a year worldwide. This new diaper will allow JNJ to tap into this lucrative industry with a distinctive and innovative diaper that has not been developed up until now. This product has the possibility of being a huge success for JNJ and can contribute to the company’s financial position. ThreatsSafety concerns are always an issue especially when developing a product used by children. JNJ needs to be prepared for claims associated with misleading advertising, inappropriate use of the product and allergic reactions that some babies may develop. JNJ invests plenty of money on trials and developing their products, however; does not always guaranty that something will not go wrong. Competition is also a major threat for JNJ. Huggies and Pampers have dominated the diaper industry for quite sometime. If this new product establishes a new demand with the customers in this industry it will not take long for these companies to produce and distribute their own versions of these types of diapers. TrendsIn today’s society, consumers are always looking for a product that will make their lives much simpler. The majority of parent’s both work or even raise their children as a single parent. This product capitalizes on this demand to make lives as simple as possible by saving parents the hassle  of having to apply a messy heavy cream to prevent their children from developing or treating a diaper rash. This trend will only continue into the future and JNJ needs to keep this in mind when developing a new product. Market ResearchIn order for Johnson and Johnson to get a new product to the right consumer, they must first divide the market and then target a smaller portion of that market. The process of segmentation is basically those buyers JNJ is looking for that share the same needs and have same buying behaviors. The purpose of segmentation allows narrowing down the same needs and buying behaviors they are looking for in a target market. There are several ways segmentation can help JNJ to find their target consumers. They include the geography, the psychographics, social-cultural graphics, and demography. Johnson and Johnson will have to evaluate all four bases in order to find an ideal customer. The geographical base is probably the least important factor on the segmentation criteria, although it is important, there are other factors that are more crucial. Depending on where the consumers shop and live can also depend on availability of a product. If a consumer lives in a more rural area, there may not be a distribution of the new product. However, the internet has made it possible to reach consumers in remote areas and make it possible for them to buy products that are not available in their area. The psychographics of the targeted consumers is one of the most important aspects on what will make the consumer buy into the product. Since our new product is directed towards convenience and prevention, we want to know what the lifestyles of our consumers are like. Specifically, we are looking for parents who are on the go, but are still concerned for their child’s healthcare. This new product will better suit those parents who are very active in their daily lives. The behavior bases such as the social-graphics provide a sense of reassurance to all current JNJ customers. â€Å"The fundamental objective of Johnson & Johnson is to provide scientifically sound, high quality products and services to help heal, cure disease and improve the quality of life.†Ã‚  (Johnson and Johnson.com, 2002) Many people buy these products because JNJ is a well established company that has been around since 1886; therefore, some of these consumers will want to consider trying out a new and improved product. Also the fact that most of JNJ products are pediatrician recommended has in itself helped to establish the level of trust consumers feel towards the brand and know that these products will not harm their children. The demographics for this new product will be the most important factor for the targeted market. The consumer’s age will typically define what maturity level is buying the product. Typically older parents ranging in age from 25 years to 35 years have the means to take better of their children’s healthcare needs than younger parents ranging in age from 16 years to 25 years. The parents in the older age bracket are generally better established in their full-time careers, both working full-time jobs and are always on the go; whereas, the younger parents are barely trying to get a head start and can not afford the convenience. Family size is also another factor because the larger the family, the more likely the parents are concerned with the cost of the product. Studies have shown that smaller families are more willing to try new products and are not as concerned with the price as bigger families tend to be. Occupation is another important factor of demographics. With rising costs most families need dual incomes in order to cover their cost of living. As a result of both parents working, parents are more strapped for time; therefore, if a product proves to be more convenient they may be willing to pay a little extra for this convenience. After analyzing all the segmented bases we are closer to realizing the target market of consumers for this product. We have found that the target market for our product is the older parents as opposed to the very young ones who have one or two children. The majority of our market will be families with dual incomes looking for the convenience that our product will offer to them. This market will buy our product due to the level of trust they have in our brand from pediatrician recommendations and brand recognition. Most likely these parents will be from urban and metropolis areas who will have easy access to our product as a result of our distribution. However, most  importantly our target market will be parents who want to make sure their children are healthy and free from any infections or irritations due to diaper rashes, but at the same time looking for the convenience of this 2 in 1 product. Competitors and the Competitive LandscapeJNJ has created a revolutionary product, a 2-in-1 diaper with diaper rash cream that makes changing diapers easier for the consumer. This no mess, one step diaper promises to prevent non-fungal diaper rash instead of just treating it. JNJ already has over 50 years of experience with its current diaper rash product Balmex. JNJ decided to take its very effective, well known diaper rash cream and add a new twist. Now parents will not only treat a baby for diaper rash, but they will prevent non-fungal rashes from occurring. One problem that JNJ faces is anticipating who will buy this product and how much one will pay for this convenience this product offers. Since there is currently no item like this diaper on the market, there is no secondary research for JNJ to build upon. The only facts that JNJ has is the effectiveness and popularity of Balmex. Before JNJ can present this product to the public it must conduct primary research to determine whether or not the diaper can compete in the market of diapers and diaper rash creams. JNJ has a long history with its customers and has been able to successfully meet their needs over this period of time. JNJ first began in 1887 with creating sterile dressing for surgical procedures, reducing the risk of infection. By 1897 they were named â€Å"The Most Trusted Name in Surgical Dressings† (J&J, 2006). In 1890, JNJ baby powder, the original treatment of diaper rash was introduced. In 1948, JNJ was the first company to create the disposable diaper (GPOABS). In 1951, Balmex was created to treat diaper rash (J&J, 2006). It was not until 1961 that Pampers were introduced and in 1968 Huggies hit the market (GPOABS, 2005). JNJ has been caring for families for over a century in a variety of ways. Not only did JNJ produce over 90 percent of surgical dressings in the late 1800’s, but they protected families during the Great Depression by assuring none of the workers lost their jobs. JNJ has also protected families through its products and pharmaceuticals (J&J, 2006). This extensive history  provides JNJ with a loyal consumer base, and the knowledge of filling the needs and wants of its consumers. While JNJ does not currently market a diaper, it has made diapers in the past. JNJ also has the advantage of studying other companies’ diapers and understanding what works best and why. Through this secondary research that was available to JNJ we are able to create a diaper that could promise the same breathable, stretchable, compact fit that other diapers offer. Now JNJ can exceed what the other diapers promise, by being able to provide the first diaper that will prevent non-fungal diaper rashes. These new diapers will not only prevent diaper rash and be just as comfortable as other diapers, they will cost the same amount as Pampers, the current most expensive diapers. Since most families are always on-the-go, the hassle of applying messing diaper rash cream in neither convenient nor time saving. A baby with diaper rash also means a baby that is more irritable from skin irritation. JNJ diapers will prevent non-fungal rashes reducing a baby’s irritability from rashes. JNJ’s diapers will be both convenient by eliminating the need for excess messy products and provide the baby with healthier skin that is not provided by the competitors. It is crucial for a company such as JNJ to market their new product line accordingly to add to their success. They must be able to communicate their marketing message in such a way that their targeted group will be interested in what they have to offer. By using their available resources to the fullest extent, they will be able to generate more revenue. The goal to promoting the new product line is to be acquainted with the selected buyers. Since this will be a completely new product for this industry and company, JNJ has to take on a strong position and really be prepared to overcome the challenges that may arise. JNJ must consider what their consumers are looking for in a diaper. If they can successfully determine the needs and wants of those purchasing diapers, they will be able to expand their cliental. They should evaluate their current customer base and determine how to maintain their loyalty when purchasing diapers. By identifying their current market group and considering some of their demographics such as income and also looking into their life-style, how often will they need or use the product and the loyalty of their customer base. Another important factor for the marketing plan is to focus more on the benefits of the product. They must pay special attention to the direct needs of the purchaser. They must be able to understand and deliver how a customer will profit by this new product. Recognizing the needs of the consumers will help in convincing them to buy their products, which will lead to more sales revenue. Consumers are really buying products that will bring them convenience, save money and time. The more JNJ knows about their customers and competitors the more they will be successful. Since this product line will be completely new, they must work out all the negative drawbacks that may come up so it does not affect the company’s reputation as a family friendly organization. This product will be targeted to the type of parents that want convenience and with the least amount of hassle that will fit into their busy schedules of juggling work and raising a family at the same time. At JNJ the company understands the need to make life as easy as possible for these working parents and has discovered this new market opportunity that has the potential to be a highly demanded product in the disposable diaper industry. In the United States, $8.5 billion a year is spent on disposable diapers. Currently there are two big companies who own a large portion of this market, Procter & Gamble (Pampers) and Kimberly-Clark (Huggies). JNJ does not currently produce diapers; however, they have developed a brand association amongst parents of being a dependable and trustworthy company for their childcare needs. Obviously, the company’s main priority is to increase sales and profits for the company; however, they also wish to sustain the trust that has developed through the years with a new product that is what the consumer wants, needs and depends upon. Using the five-step marketing research approach, JNJ has developed the route for the new product; JNJ Diapers with Balmex. Step one requires that research objectives  are set by having a clear understanding about the type of research needed to introduce the product to the market. By using casual research, JNJ will try to determine if adding diaper rash cream to diapers will actually motivate consumers to buy the product. Casual research tries to determine if a change in one factor changes another one. This type of research would best suit the purpose of JNJ because Balmex is a product that already works; however, the company hopes to make that product even better and create the need and demand in the targeted market. Step two is to develop the research plan by specifying the constraints on the research activity, identifying the data needed for marketing decisions, and determining how to collect the data (Kerin, Hartley, Berkowitz & Rudelius, 2006). The constraints on this project fall heavily on time and money needed to do research; however, JNJ is a large corporation that can afford the necessary funds to develop and do the required R&D. Even so, it is important to establish the budget and time that will be allocated to this research. The type of data that is needed needs to be collected by sampling from a population that is most likely to use the diaper. This product is targeted to a specific market and for that reason there must be a parameter set up with precise rules to select that sample. This type of sampling is referred to as probability sampling. Step three is collecting relevant information. Since this product has never been developed before, it is important to collect primary data for this research by using questionnaire data placed in specific magazines targeted towards parents. Also Internet surveys will be conducted on JNJ websites. JNJ will offer incentives to those that participate in these surveys by sending free samples of existing product lines. By offering these types of incentives JNJ hope not only to target the specific diaper market, but possibly develop a wider consumer base for existing products. Step four is the development of the findings collected. After relevant information has been collected the data needs to be analyzed carefully. The last step will require JNJ to implement a marketing action once all data has been reviewed and possible recommendations have been considered. Finally, JNJ will need to constantly evaluate the results by comparing profits with goals established for this product. Positioning and DifferentiationJNJ’s new rash-free diaper will be more convenient and effective for parents compared to what is offered by the other leading brands. This will give JNJ a competitive advantage over the market place with a product that is differentiated amongst existing products and will help them to gain a customer base in a heavily dominated market. What differentiates JNJ’s product from all the other products is that the new diaper is a modification to an existing product. JNJ does not currently produce diapers, however; they do produce and sell diaper rash cream. This new product will be a combination of both products and will add efficiency and effectiveness for the parents when changing their baby’s diapers. It will also aid with the prevention of diaper rashes for small children and give parents a new option when choosing a diaper for their childcare needs. JNJ will have to continue to redesign and improve their product process. One of the key elements to positioning this new product is through the research and development. This is where they can solve any current problems they may have against the product and through technology help aid in new findings and possibly better the product with new inventions. Research and development needs to be an ongoing process that never stops because it won’t take long before the competitors are doing it better and more efficient than you are. JNJ has already positioned themselves as a common household name. Many consumers feel a certain level of trust when hearing or seeing their famous trademark because JNJ has been in the health and baby care business for the past 60 years. JNJ is committed to helping people live longer and healthier lives. Since JNJ has already established a large consumer base, the immediate challenge will be to heavily promote this new product into their existing product lines. Product Life CycleThe first step in the product life cycle of JNJ’s new baby diaper is the market introduction. The initial expectation is that sales  will be low as customers will not be aware of nor will they be looking for a diaper made by JNJ. Promotion will be essential during the introduction stage. Even with significant promotion, it may take some time for potential customers to learn about the availability and the advantages of using JNJ’s new diaper. JNJ further expects to experience a loss on this product during the initial market introduction due to product, promotion and place expenses. JNJ should expect a prolonged introduction phase because it is trying to take a share of an established market. Customers who are content with their current diaper choice may not be too eager to switch brands. The most likely customer will be people who have become recent parents and have received various types of promotion from JNJ. The next phase in JNJ’s new diaper life cycle is the market growth stage. JNJ expects both new and experienced parents to purchase the new rash free diaper. During the market growth stage, JNJ will experience rapid growth and exposure. The diaper will initially experience strong profits. During this phase, JNJ will experience its largest profits from this new product. It is JNJ’s expectation that the competitors will produce a similar product in approximately three months from the market introduction. If JNJ ignores the competition during this stage, it could be devastating to the success of this product. It will be essential to the success of this product to win over and maintain the customers who are already using JNJ baby care products by stressing and promoting the trust that they have developed through the years with their Balmex diaper rash cream. The third phase of JNJ’s new rash free diaper will be the maturity stage. During this stage the competition will get stiffer and JNJ should expect lower prices from the competitors. The competitors may also spend more money on promotion while fighting to keep their share of the market. The competitors have a lot at stake and will fight hard to keep their customers. During this stage JNJ needs to concentrate of reinventing the product by considering revisions to the marketing mix primarily focusing on promotion. The last stage in the new diapers life cycle will be the sales decline stage. The primary reason for sales to decline is a vigorous product war from the  competitors. They will essentially duplicate JNJ’s new diaper and try to make it better. They will lower their prices and spend more on promotion. At this stage, the competitors will usually drive the small organizations out of business. However, lucky for JNJ, the company is too large to be easily driven out of the marketplace; therefore, the other diaper companies will have to fight long and hard to hold on to as much of their customer base as possible by relying on generational experience and loyalty. The United States is experiencing rapid population growth which means new families are being created everyday. This is good news for JNJ as new families develop; new potential customers are born everyday. Between July 2004 and July 2005, the countries population grew by 2.8 million people. The southwest portion of the United States saw the most growth. California has remained the most populous state in the country with 36.1 million people. Nevada has been the fastest growing state for 19 consecutive years with a growth rate of 3.5%. Arizona is a close second with a growth rate of just under 3.5% (U.S. Census, 2005). JNJ must concentrate developing new life cycles and reinventing the product in areas with significant growth patterns. With the right strategy JNJ will overcome the sales decline phase by reintroducing the rash free diaper to new families by including the new diapers into the marketing mix already in place for other JNJ products. Marketing MixProduct StrategyThe JNJ pre-medicated diapers are made with the same high quality cotton as their sterile surgical supplies. The otter shell is soft to touch and breathable. There is elastic around the legs and back allowing for baby to move freely without the parents need to fear of leaking. There is a tab on either side of the waist that is re-adjustable. The center of the diaper is filled with a dry gelatin substance that is capable of absorbing 500 milliliters of fluid. The inner liner of the diaper is made of cotton and has a very thin layer of Balmex applied in a three inch by six inch area. Last there is a wax paper cover over the Balmex which must be removed before the diaper is applied. Each diaper is wrapped in an airtight thin plastic pouch. These pre-medicated diapers are designed with the concept of keeping a  babies’ skin healthy. For that reason all materials used are hypo-allergenic and have been tested of a variety of skin types. All materials used are breathable and latex free. None of the materials used have been tested on animals. The diapers are guaranteed to keep fresh as long as outer plastic bag is kept intact. If there should be some malfunction of the diaper or should the baby develop a reaction JNJ will refund the full purchase cost. Place StrategyJohnson & Johnson foresees the new rash free diaper being carried primarily as retail item. These retail stores would probably include baby care sections and a wide array of baby care products. These stores are usually located in or near densely populated areaswith a large and diverse customer base. Due to the explosion of urban sprawl and rapid population growth, more families shop at these types of retail outlets. Before organizational buyers begin to carry our unique product, we will conduct surveys to help us narrow down the right consumer groups. Data from the surveys taken will determine whether or not this product would be viable in a market that is diverse and unpredictable. Price, place, promotions, and our product must be considered. Targeting marketable locations through marketing surveys will help us to better understand the locations that we will make our product available and it will also enable us to create a reasonable price that will meet our costs and profit requirements and those of the consumers buying our product. Promotions through personal selling, sales promotions, public relations, direct mail, trade fairs, exhibitions, advertising and sponsorship will help us to create the demand and the awareness of our new product. Retail stores are mostly profit organizations that are concerned with revenue. If the organization is unable to make a certain amount of profit they simply choose not to carry our new product. That is why it is so important that we price this product correctly to not only meet the needs and wants of our own and those of our consumers, but also to meet the needs of the organizational buyer. These diapers must also be a product that is demanded by the consumer in order for the retail stores to continue stocking our products. If we are not successful in generating a significant amount of  demand, these retail stores will simply discontinue their purchasing of our new product line. Retail generally desires a high inventory turnover rate. They expect JNJ to heavily promote their new product in order to create the demand and if successful will continue to stock our product as long as they continue to move off of their shelves. Another retail concern is the availability of the product. Stores and their consumers do not like to be told that a particular item is on back order. When a store sells items they need to fill that spot on the shelf quickly so more items can be offered for sale. It is a very frustrating situation when the demand for a product can not be met not only for the consumer but the organizational buyer as well. This type of situation results in a significant loss of revenue for the organizational buyer and upsets the consumer that relies on the store to carry the product and will result in loss of business for all parties involved in the transaction. That is why it is very important for our company to understand what that demand will be and have the product available to meet those demands. The diaper has to be consistent with the stores existing product mix. Some retail stores and supermarkets consistently carry baby items while others tend to specialize in just a few specific items. Most important, the product must work and be free of defects. No retail store wants to be associated with a large-scale recall. Another prospective organizational buyer will be daycares and hospitals. These types of venues will offer a great opportunity to introduce our product to consumers. Hospitals will require diapers for newborn babies and ill baby patients. Not only will they desire a service contract but also hospitals tend to give out care packs to the babies’ families when they leave the hospital. Care packs contain baby products including diapers and coupons. Hospitals will expect a certain amount of promotional products. Daycare Centers commonly stock baby care products. Again, this is a great opportunity to establish a relationship with consumers. Daycares contract with companies such as Huggies or Pampers in order to purchase diapers in bulk. Diaper consumers will be family oriented men and woman from a wide range of social economic levels. Many first time parents will be in an experimental stage. They will try different diapers and see what appeals to them the most. Most new parents rely on care packages and samples at the start of parenthood until they form preferences. Children are expensive and parents quickly learn that price is a significant factor. Parents who have experienced diaper rash will want to prevent future occurrences. An experienced parent may be attracted to a diaper that has the cream included as opposed to one where the parent needs to get their hands messy with diaper rash cream. Due to this experience, it is easy to see how pre-medicated baby diapers can save time, money, and frustration; leading to happier moms, dads, and babies. Pricing StrategyIdentifying a pricing strategy for this new diaper will be based on what the competition is already doing in the marketplace. JNJ has decided to price the new diaper at the same price as other leading brands. This will give the company a competitive advantage since consumers can try the convenience that the new diaper offers without the cost of having to pay more. This diaper will understandably cost more to produce than the diapers produced by the competition resulting in a loss of profits, however; JNJ needs to gain a share of the marketplace and sometimes high markups do not always mean big profit (Perrerult & McCarthy, 2004). The pricing strategies will be closely tied to that of the competitors throughout the product cycle. JNJ is prepared for the competition to release their own version of the product; however, they will continue to base their marketing strategies on the experience and trust of Balmex that has been established for the past 50 years. The makers of Pampers and Huggies currently do not produce or have any experience with diaper rash cream and this will be a major advantage for JNJ. Discounts for the product will be offered to new mothers in part of the care package they receive from the hospitals. These discounts will result in a fair amount of profit loss, but hopefully help JNJ to establish a new consumer base. JNJ realizes competition will be intense amongst the other leading brands,  but JNJ has the advantage of being a successful and large organization that can withstand the heavy blows that will inevitably be thrown by its competitors. Through constant research, JNJ will continue to find new and innovative ideas to differentiate themselves from their competitors. Promotion StrategyIn July 2007, one month prior to the public launch of the champagne, JNJ will provide free samples to be distributed throughout hospitals and pediatricians offices. These samples will provide money saving coupons and an online diaper club membership. This online diaper club will allow parents to leave reviews and recommendations for the diaper, communicate with other parents, and entitle them to future promotional savings. The diaper club is free, but exclusively for JNJ customers. JNJ will then launch its public diaper champagne in August 2007. This is the usual time when school starts and parents become busier. The promotional angle will be to help simplify and expedite the care of infants and allowing more time with older children. This will allow for the new diaper to circulate for two months before the holiday season. During the holiday season, JNJ will offer addition coupons to increase sales as gift items and personal use purchases. Since the holidays are full of busy schedules and parties to attend, parents can find piece of mind knowing that the new JNJ diapers will grant them much needed time, by reducing the time of diaper changes and eliminating the need to carry excess supplies. JNJ is anticipating competition around April 2008, when other diaper manufactures will be producing their own pre-medicated diapers. At that time JNJ will have a promotional program to match the price of its competitors, should their diaper be less expensive. JNJ will already have a customer base by that time, and with the diaper club will be able to make any necessary changes to their product. After the introduction of competitors, JNJ will focus mainly on the trust that has been developed with their name. In August 2008, JNJ will offer all current customers a substantial money saving coupon, to help celebrate their one year birthday. After this one year mark, JNJ will continue to offer savings through mail and online diaper  program, and with the anniversary of their diapers. The diaper will be promoted the same way as the rest of their baby products. Hospitals that currently use JNJ baby products will also be provided with free sample diapers and coupons for all parents. Advertising PlanJNJ pre-medicated diaper advertising will first appear on their website four months prior to the release of the product. Parents can click on this advertisement a chose to be one of the first to use the product for free and provide feedback. Two months prior to release of the diaper, JNJ will begin advertising through commercials. These commercials will focus on the health of babies’ skin, how messy tradition diaper rash creams are, and the busy hectic lives of parents. One month before the product is launched samples of the diaper will be dispersed to parents in hospitals. Two weeks prior to product release, coupons will be sent out in all newspapers. On all sample products and coupons the website for the baby diaper club will be clearly printed. All parents signing-up in the diaper club will receive a welcome package with samples of diapers and other JNJ baby products. When diaper is released, large displays will be set up in major retail stores that already sell other JNJ products. Free samples will be provided along with information on diaper rashes and how to care for a babies’ sensitive skin. Knowledgeable JNJ staff will man each display for the first 3 weekends the product is sold to answer questions and provide information to parents. Pamphlets will be available showing the clinical results of the diapers as well as access to the website. After the initial launch of the product, JNJ will continue to advertise their diapers in the same fashion as they do their other baby products. Through commercials on television, to Internet advertisements, to newspaper circulars there will be a very limited number of Americans who have not heard of JNJ’s new pre-medicated diaper. After one year of use and exposure in the United States, JNJ will launch its diaper throughout the world. Public Relation OpportunityMedia coverage and endorsements from various groups such as First Five will boost the Company’s image. JNJ has had a long history of quality products and quality customer service. Some may say that developing an innovative improvement to the diaper is long over due for a prestigious corporation such as JNJ. The development of a diaper that prevents diaper rash will create a renewed awareness for the JNJ Corporation and all of its products. This product will remind people of JNJ commitment to quality and innovation. Channel ManagementChannel management is as important as setting a reasonable price, providing a quality product and having adequate promotion. JNJ must get the product to the customer in a convenient and timely fashion. Essentially JNJ must keep the selves stock wherever perspective customers expect to find diapers. JNJ will utilize a variety of distribution channels from direct to indirect. JNJ will use a mix of selective channels as well as extensive channels. JNJ will use direct and indirect channels to reach the consumer. For example: JNJ will sell directly to large hospitals and medical groups. Since hospitals and medical groups are going to be parent’s first introduction to baby products; JNJ will directly contact these organizations and attempt to form contracts with them. Having JNJ’s new diaper being used in hospitals and clinics is also a type of promotion for the new product. JNJ will not rely on a middleman to gain such an important business relationship. Another direct channel JNJ will use is their subsidiary, Baby Center. Through the website, Baby Center, JNJ has embrace technology as a form of reaching perspective customers. Baby Center is an interactive information center on the Internet. In addition to researching and networking with others; parents can order products directly from the Internet site. An indirect channel of distribution will be large retailer stores. JNJ will not deal with small stores, as they do not move enough inventory. These retail chains have huge distribution centers strategically located to service their stores. JNJ would deliver their product to these large  distribution centers and they the individual chains would worry about getting the product to the selves. Ideally, JNJ wants to move as much product as possible to as few locations as possible. Then the middlemen or retail chains would take it from that point forward. JNJ will practice intensive channel distribution. JNJ expects the majority of retail stores that historically carry baby products to carry JNJ’s baby diaper. Examples of retailer stores JNJ may use are: Wal-Mart, Target, Kmart, Costco, Sams Club, Walgreens, Sav-On and Rite-Aid. All large supermarket chains would also carry the new diaper. JNJ wants this new diaper to be as available to the consumer as any other diaper. JNJ’s position is not to make the diaper a specialty item that is difficult to locate. JNJ’s aim is to make their diaper a wise and simple alternative to the conventional diapers. JNJ will utilize contractual agreements whenever possible. Contracts will enable JNJ to monitor their inventories coming in from China. These inventories can be trucked directly from the docks to the various regional retailer distribution centers. Storing inventory is very expensive therefore JNJ will strategically plan production levels based on contractual agreements. JNJ will use the same distribution channels used for other baby products therefore shipping costs will be nominal. One way to create a channel is if the retailer is motivated to sell JNJ product. Initially JNJ may have to offer a better profit margin for their diapers than the competitors. This will create channel motivation where the retailers will push JNJ’s diaper over the competitors. By creating this channel motivation, some of the retailers may even promote the diaper on their own to make more sales. The other way to create a channel of motivation is if the consumer is asking for the product. This is why the marketing mix is integrated. If JNJ created a quality product, the price is right and it has been promoted well; then there will be a consumer demand for the product. This demand will pull the product through the distribution channel to the selves. When the customer  begins pulling the product through the distribution channels; JNJ will not have to push so much and lower the retailer’s profit margin. Fortunately JNJ already has a full range of baby products. JNJ will continue to use the same format for their diapers as they do for their other baby products. JNJ Sales and Logistics division will be the primary contact for JNJ retail customers. These teams will take orders and ship directly to the retailer’s regional distribution centers. Budget PlanIn 2005, JNJ spent approximately $6.5 billion in research and development for future products. The amount of this investment for research & development shows that JNJ deems it imperative to invest heavily in order to realize company goals and future growth. JNJ showed impressive sales at $50 billion in their 2005 Statement of Earnings, 29% of these sales were contributed to their consumer goods sector. Using this information and ratios to sales we will forecast a budget plan for the product development of Balmex Diapers. The following is a projected forecast for the Profit and Loss Statement of Balmex Diapers for Q1:Johnson & Johnson: Balmex Diapers (Dollars in Millions)Consolidated Statement of EarningsSales to customers $ 375Cost of products sold 104Gross profit 271Expenses:Selling, general, marketing andadministrative expenses 158Research expense 48Purchased in-process research anddevelopment 13219Net earnings 52Our projections take into account the heavy investment costs associated with product development like new capital assets, additional personnel, market research, patents and testing processes to launch the new product. We forecast that we will make a profit in the Q1 of $52 million. However, continuous research will be needed throughout the product cycle to gain superiority and growth in the diaper industry. MonitoringIt is critical in the marketing plan for researchers to continue to monitor the expectations, wants, and needs of their consumers since they change constantly. By having a monitoring process in place they are able to stay within the competitive market. However, this is not the only monitoring  process they will have, there are several other monitoring processes JNJ will have in place in order to achieve success with their new product. The use of the SWOTT analysis also helps to monitor the external and internal marketing environment and what factors affect it. Business behavior must also be monitored and evaluated periodically because it affects the production of the product. This new product will also be monitored through the pharmaceutical alliances in order to ensure they are within medical compliance standards. The internet has helped in the monitoring process. This is where the consumers will find out more about JNJ’s products and issues. They can also find opinions, other consumer insights, feedback on the products strengths and weaknesses, comparing prices, customer satisfaction, and distribution concerns. Because the internet has such a broad space for a marketing audience, the product must be clearly defined to the targeted audience. The audience will give continuous feedback so it will be critical for JNJ to keep the monitoring of the internet communication, maintenance, and sales results. Continually observing and analyzing the SWOT of JNJ will allow them to remain on the competitive market as a new product line is launched. Analyzing and preparing for the internal and external factors that are affecting their business with this new medicated diaper will put them into a lead position. Part of the monitoring process will also have them seek out potential sources that will provide them strength and filter through marketing weaknesses. The marketing environment is constantly changing therefore JNJ will have to develop knowledge on the current trends of their specific industry. Johnson and Johnson strongly believes in protecting the environment and the natural resources they use and in order to stay true to their promise they must continue environmental monitoring for their products. Monitoring consumer expectations and satisfaction is important to the success of a new product as well. The company will want to ensure the customers are satisfied with the product. By monitoring these results they will be able to determine whether production will need to make more or less of the item.  Sales results can be monitored through how many rebates or coupons have been redeemed during purchases. In the beginning phases of the new launch, more production will be needed in order to advertise it. But once it is being advertised, monitoring the satisfaction of the customer through surveys will give feedback. As feedback is being given, they are able to amend any errors or oversights right away. The company behavior is closely observed because this is where the ethical and social responsibilities of Johnson and Johnson employees are involved. All the focus has now turned to the consumers and JNJ needs to ensure their buyers are pleased with the service and quality of their products they have purchased. Johnson and Johnson will consider outsourcing a third party vendor such as an audit team to assess their customer performance versus the company’s performance. This can also be done through recent purchase surveys and having a customer satisfaction phone number on the product for a consumer to call in to voice their opinion about the product. It can be set up in an open forum to allow for comments, suggestions, or complaints. On the other hand an audit team can also be set up for the medical part of product. This audit will make certain JNJ is within medical guidelines since this new product will have medication. EvaluatingIn order for a large company such as JNJ to be successful with a new product, they must have adequate control processes in place. JNJ will have the four major control plans in place which are: annual-plan control, profitability control, efficiency control, and strategic control. There will be different job families responsible to ensure they have control over these. As they all work together it will meet the objectives to produce results. According to the textbook, Marketing Management, in chapter 2 is states companies can use Market Opportunity Analysis (MOA) to determine the attractiveness and probability of success. In this case JNJ will be able to exercise this feature in order to measure out the effectiveness of the  marketing plan they are looking for. They will be able to mostly narrow down the targeted audience and reach them more cost-effectively. JNJ will also be able to analyze whether they will be able to provide the best products for their consumers rather than the competitors and will it still meet the company’s budget. All these factors must be evaluated during the MOA. (Kotler and Keller 2006)It is clearly mostly important for JNJ to evaluate and consider their strengths and weakness in their SWOT analysis. They will want to improve on their weak points. If they are not aware of their major weaknesses and opportunities it can damage the brand element and image they have work so hard to set. If during an evaluation process they realize sales numbers are not coming in as they projected, they will have to analyze the corrective action to the problem. Some things they may want to consider might be to drop the production down on the item until they can figure out where the problem is and why people are not interested in it. Part of the evaluation process is the company must understand and evaluate what the consumer is looking for. Customers are always looking for benefit to satisfy a need. As consumers are making purchases they will go through a list of alternatives on which product they should purchase. As they are doing this, this is where JNJ must come in strong with they brand element such as their logo, symbol, character, and slogan. Since JNJ has been around for many years people are familiar with their products and services. Customers will also evaluate and associate one bad experience as a lifetime connection. If something ever went wrong, they would remember that when evaluating whether they would by a JNJ product. ControlMaking sure all controls are in place will ensure profitability and results. An annual-plan control ensures that JNJ stays within their goal according to their annual plan of sales, profits, and any other goals they might have set. Senior management will set a goal for the company as a whole and then goals will be dispersed between all other groups within the companies to stay within the group goal. Profitability control ensures they company is always making a profit. They is main responsibility of the marketing director since this person is who get the name and product out to the public which will generate more sales and profits for a company. If they  are able to create an excellent marketing strategy and consumers are consistently buying in, they will have successfully completed the job requirements. Efficiency control makes sure the entire staff is aware of the staying within a budget of marketing expenses which will increase the advertising campaigns, sales force, and distribution of the new item. Lastly, strategic control accounts for pursing the best opportunities on which markets to search for and the channels to get there can be done through a meticulous audit team. References GPOABS (2005). Diaper Evolution Time Line. Retrieved June18, 2006, from http://www.gpoabs.comJohnson & Johnson (2006). Johnson & Johnson. Retrieved June 18, 2006, from http://www.jnj.comKerin, R. A., Hartley, S. W., Rudelius, W., & Berdowitz, E. N. (2006). Marketing (8th ed.). New York: McGraw-Hill. Kotler, K. (2006). Marketing Management (12th ed.). New York: Prentice-Hall. Perreault, W. D., & McCarthy, E. J. (2004). Basic Marketing (15th ed.). New York: McGraw-Hill. United States Department of Commerce Census Bureau (2005, December 22). Retrieved June 21, 2006, from http://www.census.gov