What is budget system in an organisation

What is budget system in an organisation In this high competition market place today, every company need a planning and control tool to act faster to increase competitive advantage. Budget is the tool to plan, monitor and control daily activities to meet organisation goal with effectively and efficiently. The toolkit will help you plan, develop and use budgets effectively in your organisation. If you have a sound understanding of the principles of budgeting, you will be well on the way to sound financial management. If you use this toolkit in conjunction with other toolkits, as indicated, you will increase the capacity of your organisation to manage its finances effectively. You will also increase its ability to survive through foresight and planning. In this assignment is to discuss what is budget system in an organisation, how the organisation uses it as tool to plan and control company expenses and expected revenue. We have chosen to make a case study about the budget process in London Biscuits Sdn Berhad. We will discuss budgeting system in this company and how to improve effectiveness of existing system. London Biscuits Sdn Berhad is a home grown Malaysian company. Main products are corn base snacks and layer cake. London Biscuits product can be found in Malaysia and 65 markets, worldwide. Its main oversea markets are China, Hong Kong, Macau, Vietnam and Middle East country. As a pioneer in the cake products segment locally, London Biscuits has fine-tuned the process of making cakes with long shelf life, of 8-12 months, without refrigeration. Budget What is budget; according to business dictionary define as estimate of cost, revenue and resources over a specified period, reflecting a managements reading of future financial condition. The CIMA definition of budget is a quantitative statement, for a defined period of time, which may include planned revenues, expenses, asset, liabilities and cash flows (Dyson, 1997). In other words, budgeting is the process of translating financial resources into human purposes (Wildavsky, 1986). Budgeting is also viewed as a process of identifying, gathering, summarising and communicating financial information of an Organizations future activities. Blumentritt (2006) further explained that budgeting processes include a review and study of the prior periods financial results, projections for sales, operating expenses (fixed, variable, and semi-variable) and Financing expenses, examination of proposals for capital expenditures, and means of rolling up and rationalizing figures from different functional departments to ensure they meet company-wide profit expectations. Hence, budget is a statement of financial position that an organisation would like to achieve. A well planned budget can lead company to achieve company goal successfully. It is managerial control tool to plan and control future expenses, profit and resources allocation in a certain period normally in 1 year advance. In order to have a realistic and good budget, there are few factor need to be considered before we draw up: Assign right person to draw up the budget. The person in change need to heavily involve in the entire exercise. Predictive ability is the must. He or she need to clear about organisation activities as well as the possible income and expenditure. Clear channel of communicate, authority and responsibity Objective and procedure or guidelines of budget must be clear can be implemented in the budget. Accounting generated accurate, reliable and timely information Compatibility and understandility of information Support at all levels of the organisation, upper, middle and lower Budgets consider external factors, such as market trends, economic conditions, and the like. allow for changing circumstances History of budget The budget only is used for governmental setting during agriculture ware. In industrial wave, budget had been use in large company as management control tool to plan and control their business. In 1960, budget is recognized as effective way to centralize company operation under top management. When come into information wave, high expectation from customer, competitors not only from own country but is worldwide comparison, decentralise the business is one of solution in order for company can react faster. When business management style change from centralize to decentralise, company need to change budget system to meet company objective. Hence, traditional budgeting like incremental budget be replace to zero base budgeting and other modern budgeting is begin implement to follow company direction. Method of budget also change from top down (centralise) to bottom up budgeting (decentralise). The order new budgeting system like rolling budget, balance score card, activity base budgeting and beyond budgeting are start implement in some company to improve effective and efficiency of organisation. Purpose of budget As planning tool Budgeting plan and allocate fund to achieve company goal. Manager need to formulate business strategies to achieve company goal with arrange resource allocation e.g machinery, fund, staff changes, scheduling production and operating company in advance. Mean that budget use as tool to link company objective with company resource to allow for thinking how to make operations and resource more productive and efficiently. Budget is a plan to provide the overall picture to manager for status of company resource, expected income and expenses. It is a better money management skill by creating structured plan. Thurs, manager can prevent problem before they arise. All financial statements should be written in terms of the budget so that it is easier to be transparent and accountable and to ensure that no money is spent on costs that you have not budgeted for. So manager have not establishes guidelines in the form of a road map to proceed in the right direction. Communication tool Budgeting process is involving every departments in a organisation. Team work is required to completed a budget. In other word, budget as aids coordination between departments to attain efficiency and productivity. Indirectly budgeting process can improves working realationships. It as coordination of top management with media and lower lever at organisation. Delegation tool Improves managerial decision making because emphasis is on future events and associated opportunities Encourages delegation of responsibility and enables managers to focus more on the specifics of their plans and how realistic the plans are, and how such plans Monitor and control Budget is allows management to monitor, control, and direct activities within the company. Manager can compare budget plan with actual result and points out deviations. Investigation and corrective action will be taken. Therefore, management can aware of problem faced by lower levels. action can be taken earlier before result worse. Motivation Employees participate in the budgeting process able to motivating them to perform in line with the company goal. The feeling in involvement in the process able to enhance motivation. Additionally, expected profit or cost reduction planned in the budget may motivate manager to achive. And those meeting budget target, incentive will given as motivational device. The budget planning and control process The budget process used by a company should suit its needs, be consistent with its organisation structure and take into account human resource. The budgetary process establishes goal ad policies, formulate, limits, enumerate resource need, examines specific requirements provide flexibit, incoparates and consider constraints. ( ) Hence, budget process is start from the company goal with determines the overall or strategic goals and strategic of business, which are then translated into specific long term goals, annual budgets, and operation plans. Setting financial goals is the starting point in the budgeting process. Examples: earnings growth, cost minimization, sales, prod volume, return investment and quality. Once short term goal of company had been set, manager need analysing available resources, forecasting profit and expected cost à ¢Ã¢â€š ¬Ã‚ ¦Ãƒ ¢Ã¢â€š ¬Ã‚ ¦.. manager can base on history or past experience to estimate cost like capital cost, staffing cost, operation cost and organisation cost. And estimate revenue like usually is generate from sales income. Therefore, sales budget is first budget to be plan then following with cost budget. Those estimate figure will be put in the budget format according to company needed. Finally compare revenue and expense projections. First draf of budget will sudmit to top management to obtain approval. Top manager will evaluate the budget with company objective. If budget is realistic and meet the company goal or target. It will be implemented, distributed and coordinated among different functional department. If budget is rejected, necessary adjustments to the budget, check your calculations once again and resubmit for approval again. The budget is the most important tool you have for monitoring the finances of your organisation, project or department. You use the budget to monitor income and expenditure to see whether or not you are on target; report how you are doing financially to your staff, board and donors;do cash flow projections and make financial decisions.() Comparisons of actual income and expenditure against the budgeted income and expenditure need to be done regularly. Variance report need to be prepare if any. There are 2 variance result: Interpreting the result: Favourable = actual is better than planned then it is a positive variance Adverse= actual is worse than planned then it is a negative variance Investigate and corrective action need to be taken. Budget process in London Biscuit ( LB) London Biscuit top management group will start to plan the next year budget on every year end. That top management group include CEO, COO and head of department. They will have the pre budget meeting to set the next year target or short term objective need to meet by next year. Target and short term objective are link to company goal. For example, LB plans to open new market at USA. So short term objective will be develop new product and survey the USA market. Therefore, company may decide to spend more money to invest at RD and having market survey for USA food market. They will only set the target to organisation, and let staffs collect relevant information will influence next year target. Therefore, method of budget in LB is bottom up budgeting. Finance department is department to lead and compile budget to master budget. Same with common company, budget will start from sales budget. Sales team start with constructing prognoses and environment analysis. They need to include the objective or target had been set by top management. For example they may need to achieve 10% of total sales growth on next year. Sales department at LB is delegate base on area sales. Account dept will help to provide sales history for past few years to predict future sales performance. Statistical analysis will be performed by each area sales managers. Simple calculation Statistical analysis can be averages based on past sales to identify trends that can be extrapolated into the future. This is call incremental budgeting. In this case, top management is set yearly target for sales dept is 10% of inscreasment of total sales. Hence, managers will base on past year record and forecasting 10% increase sales figure. After sales budget be approved by sales director, it will be distribute to related department to continue plan the expenses will be incur to procure estimate sales figure. There are 2 type of main organisation expense; operation cost and administration cost. In LB there are few dept in charge of operation cost: Production, engineering, QA and QC and supply chain departments. Production budget included unit of product need to be produced to meet sales target qty. Example: budgeted sales volume on Jan 2011 is 10,000 carton of pie cake, production manager need to base on this figure to estimate how many direct labour, machinery cost, utilises cost and so on. QA QC need budgeting how many instruments to support production output checking before pass the output to shipment. Common instrument include in the LBs QA QC is pass sticker, scale and manpower needed as well. Supply Chain manager budgeting direct material cost base on budgeted sales target. The required raw materials are computed to meet the production schedule which planned base on the sales target. According to policy of LB, less than 5 % of raw material inventory can be planned. SCM manager is considering the material pricing increase factor during budgeting. Administration cost are non-operational costs and will include things such as marketing, human resources, rents and vehicle costs as well as general administration HR admin manager in LB prepare the indirect labour budgeting. It includes training cost estimation, general overhead, office maintenance cost à ¢Ã¢â€š ¬Ã‚ ¦. Account manager budgeting the general office cost like IT is one of supported dept in the LB. IT manage handle all the IT intructment. He need to budget those equipment like computer, printer or other related need. After all the departmental budget and sales budget is done, finance dept as accountable to compile these budgets into master budget. Finance controller will compare revenue and expense projections and verify budgeted result in line with the LB short term objective. In case finance controller found that any contingency budgeted result, department manager is request to revise and submit budget again. Else, master budget will submit to CEO and COO for final approval. Once Master budget is approved, it will distribute, communicate and implemented in LB. Each department manager need to explain detail to subordinates and monitor the result from time to time. Budget control in LB Finance department and department managers take important role in controlling parts. Each department managers are assigning as budget committee. Quarterly management meeting will be held in LB for follow up and monitor budgeting purpose. Finance controller need to liaising between the budget committee and managers responsible for budget preparation. Finance controller is core person in the budgeting control as he have to provide training to budget committee, ensure budget dateline is meet and dealing with budget problem. According to finance controller at LB the reason why budget meeting only held quarterly is some department manager like sales manager will be outstation and seldom in the office to join the meeting. But department managers need to submit monthly report every early of the month to finance department. Account department also will provide history of income and expenses to finance department for verify purpose. Master budget in Lb is break into monthly report. They call it as Monthly Budget value report. This report includes all budgeted and actual income and expenses in a month. Comparison of actual and budgeted figure need to be shown in the standard format which fix by finance controller. This shows you, month by month, where you are over-spending, under-spending or on target. For that variance more than RM5000, explanation and variance report needed. This report outline the cause of significant variance, propose remedial action and any other significant matter. An analysing report provided finance controller base on variance report to analysing and foresee what impact for master budgets is. Current financial status Analysis of budget changes Financial position to date In month financial position Trend analysis by month Main cause of variance Estimate end of year position Suggestion action or corrective action In some cases that prove the budgeted figure is unrealistic, budget is request to revise. First month Year-to-date Budget Actual Budget Actual Revenue Sales Cost recovery Interest from investment Total income Expenditure Project 1 Project 2 Directorate Operational costs Organisational costs Staffing costs Total expenditure That department budget with significant deviation will be issue short cause letter and variance report from finance depart. They need to follow the action plan and act accordingly. Audit will be held from time to time from finance dept to ensure they are complying accordingly. Budget system Types of budget Marketing Budget The marketing budget is an estimate of the funds needed for promotion, advertising, and public relations in order to market the product or service. Project Budget The project budget is a prediction of the costs associated with a particular company project. These costs include labor, materials, and other related expenses. The project budget is often broken down into specific tasks, with task budgets assigned to each. Budgets can be classified according to Time, Function, and Flexibility. ACCORDING TO TIME: 1. Long Term Budget 2. Short Term Budget 3. Current Budget 4. Rolling budget ACCORDING TO FUNCTION: 1. Sales Budget 2. Production Budget 3. Cost of Production Budget 4. Purchase Budget 5. Personnel budget 6. R D Budget 7. Capital Expenditure Budget 8. Cash Budget 9. Master Budget ACCORDING TO FLEXIBILITY: 1. Fixed Budget 2. Flexible Budget Cotrolling A budget Budgetary control is defined by CIMA as the establishment of budgets relating the responsibilities of executives to the requirements of a policy, and the continuous comparison of actual with budgeted results, either to secure by individual action the objective of that policy, or to provide a basis for its revision. Budgetary control is a system of controlling costs and resources which includes comparing actual performance with the budgeted performance and subsequently acting upon the actual results to minimise variance and achieve maximum returns. In essence, budgetary control is purported to ensure that the activities carried out are providing the desired results. Monitored using variance analysis Good Writing a budget require target to be set- every1 know what need to achive, concentrates wokers mind on what gas to be done Depart have to communicate Problem can be identifiend before it is too late unacceptable By comparing a bugest wuth the actually happened a bunisess can identify weak area. Useful tools in allocting resoures e.g machinery, employee, makinf staff changes, scheduling prod and operating business Their creation can also be used as a motivational tool. The plan can be used as a means of evaluation and control as well as a resource for information and decision-making. A Bad Inaccurate unrealistic budgets will be ingoned It can restrict business activity which may lose the firm business If budgets are impose upon people there is little incentive for them to stick to target If 1 of dept not focus to B, whole master b will be effected. Lack of training Long lead to plan The signs of budget weaknesses must be spotted so that corrective action may be taken. Such signs include: Managerial goals are off target or unrealistic. There is management indecisiveness. The budget takes too long to prepare. Budget preparers are unfamiliar with the operations being budgeted and do not seek such information. Budget preparers should visit the actual operations firsthand. Budget preparers do not keep current. The budget is prepared using different methods each year. The What and Why of Budgeting / 15 Exhibit 1.3 XYZ Company Divisional Performance Evaluation Net Income Net Sales There is a lack of raw information going into the budgeting process. There is a lack of communication between those involved in budgeting and operating personnel. The budget is formulated without input from those affected by it. This will likely result in budgeting errors. Further, budget preparers do not go into the operations field. Managers do not know how their budget allowances have been assigned or what the components of their charges are. If managers do not understand the information, they will not perform their functions properly. The budget document is excessively long, confusing, or filled with unnecessary information. There may be inadequate narrative data to explain the numbers. Managers are ignoring their budgets because they appear unusable and unrealistic. Managers feel they are not getting anything out of the budget process. Changes are made to the budget too frequently. Significant unfavorable variances are not investigated and corrected. These variances may also not be considered in deriving budgeted figures for next period. Further, a large variance between actual and budgeted figures, either positive or negative, that repeatedly occurs is an indicator of poor budgeting. Perhaps the budgeted figures were unrealistic. Another problem is that after variances are identified, it is too late to correct their causes. Further, variance reporting may be too infrequent. There is a mismatching of products or services. A budget can be disadvantageous because: A budget promotes gamesmanship in that those managers who significantly inflate requests, knowing they will be reduced, are in effect rewarded by getting what they probably really wanted. A budget may reward managers who set modest goals and penalize those who set ambitious goals that are missed. There is judgment and subjectivity in the budgeting process. The What and Why of Budgeting / 19 Managers may consider that budgets redirect their flexibility to adjust to changing conditions. A budget does not consider quality and customer service. Conclusion Activity Duration Future-proof the council 10 days Define the required outcomes and their relationships 15 days Define measures and set bases and targets 20 days Assess risks and allocate rewards at the corporate level 10 days Total 55 days Recommends Understandable and attainable. Flexibility and innovation is needed to allow for unexpected contingencies. Provide more opportunities for staff to join. Sometimes it is necessary to have two different budgets for your organisation. One as the ideal budget that you would like to have and a second one as a minimum budget of the money that is absolutely necessary for your organisation to survive. Often when your draw up the ideal budget, your are not yet sure that your will get all the money your need and a minimum budget will help you to decide which costs can be cut, if your dont manage to raise the necessary funds. A computer should be used to make quick and accurate calculations, keep track of projects instantly, and make proper comparisons. Shortened planning and budgeting cycles.Ć¦Ãƒâ€žÃ¢â‚¬ ¦ Enabled better decision making.Ć¦Ãƒâ€žÃ¢â‚¬ ¦ Reduced total cost of the processes.Ć¦Ãƒâ€žÃ¢â‚¬ ¦ Improved credibility and quality of outputs.Ć¦Ãƒâ€žÃ¢â‚¬ ¦ Planned and relocated budgets based on material events.Ć¦Ãƒâ€žÃ¢â‚¬ ¦ Increased user participation with frequent real-time updates.Ć¦Ãƒâ€žÃ¢â‚¬ ¦ Raised ownership and accountabilityĆ¦Ãƒâ€žÃ¢â‚¬ ¦ Aligned individual, department and business unit plans with company ojb. There are a number of advantages to budgeting and budgetary control:  · Compels management to think about the future, which is probably the most important feature of a budgetary planning and control system. Forces management to look ahead, to set out detailed plans for achieving the targets for each department, operation and (ideally) each manager, to anticipate and give the organisation purpose and direction.  · Promotes coordination and communication.  · Clearly defines areas of responsibility. Requires managers of budget centres to be made responsible for the achievement of budget targets for the operations under their personal control.  · Provides a basis for performance appraisal (variance analysis). A budget is basically a yardstick against which actual performance is measured and assessed. Control is provided by comparisons of actual results against budget plan. Departures from budget can then be investigated and the reasons for the differences can be divided into controllable and non-controllable factors.  · Enables remedial action to be taken as variances emerge.  · Motivates employees by participating in the setting of budgets.  · Improves the allocation of scarce resources.  · Economises management time by using the management by exception principle. Problems in budgeting Whilst budgets may be an essential part of any marketing activity they do have a number of disadvantages, particularly in perception terms.  · Budgets can be seen as pressure devices imposed by management, thus resulting in: a) bad labour relations b) inaccurate record-keeping.  · Departmental conflict arises due to: a) disputes over resource allocation b) departments blaming each other if targets are not attained.  · It is difficult to reconcile personal/individual and corporate goals.  · Waste may arise as managers adopt the view, we had better spend it or we will lose it. This is often coupled with empire building in order to enhance the prestige of a department. Responsibility versus controlling, i.e. some costs are under the influence of more than one person, e.g. power costs.  · Managers may overestimate costs so that they will not be blamed in the future should they overspend. Conclusion 2. Dyson, J. R., 1997. Accounting for Non-Accounting Students. 4th ed. London: Pearson Professional Limited.

Viewing The Crucible with a Feminist Lens Essays -- Arthur Miller 2014

To be seen and not heard; a quality shared by the inanimate object, and the conventional woman. Society has conformed women into accessories, and therefore, literature has followed suit. Inherent in this ideology, are many base traits attributed to women. Arthur Miller’s The Crucible exploits these traditional feminine characteristics to aid the female character in her role of complimenting the male. When observing something from an alternate perspective it can take on a whole new meaning. Studying novels from different lenses can seem as if you are reading a different work than the author intended. A feminist lens allows the reader to look past obvious themes in the novel for the implicit or concealed misogyny within. This lens â€Å"examines, interprets, and seeks to redress the marginalization of women through a critical response to literature, within the larger context of a male-dominated literary establishment.†(Boswell OL) When examining a work through a feminist lens a variety of components must be taken into account. The main objective is, of course, to analyze the portrayal of women. To do so adequately, however, one must explore gender roles, and therefore look into relations between male and female characters to see if they are equal. (Boswell OL) The purpose of feminist criticism is to reveal the patriarchal dogma of literature. Arthur Miller’s experiences with women are depicted through their roles in his plays. He is quoted as saying â€Å"I like the company of women. Life is boring without them†. This is fitting because he married one of the most interesting women in American history. Marilyn Monroe is a notorious sex symbol because she was objectified during her time as an actress. Her blond hair and pretty face easil... ...e Crucible, New Edition, Bloom's guides. New York: Chelsea House Publishing, 2010. Bloom's Literary Reference Online. Facts On File, Inc. Web. 3 May. 2012. Boswell, Marshall. "Feminist Literary Criticism." In Boswell, Marshall, and Carl Rollyson, eds. Encyclopedia of American Literature: The Contemporary World, 1946 to the Present, vol. 4, Revised Edition. New York: Facts On File, Inc., 2008. Bloom's Literary Reference Online. Facts On File, Inc. Web. 10 May. 2012. Marlow, Stuart. "Interrogating The Crucible: Revisiting the Biographical, Historical and Political Sources of Arthur Miller's Play" In Bloom, Harold, ed. The Crucible, New Edition, Bloom's Modern Critical Interpretations. New York: Chelsea House Publishing, 2008. Bloom's Literary Reference Online. Facts On File, Inc. Web. 10 May. 2012. Miller, Arthur. The Crucible. New York: Penguin Books,1976.

Drugs and Behavior Essay

Substance abuse describes the increased use of a substance which is likely to have negative effect on the body. Substance abuse refers to the use of substance like alcohol, cigarettes and other hard drugs or the use of common medical drugs for pleasure purposes. Substance abuse has remained to be a leading problem among the youths in all parts of the world. The use of alcohol has particularly remained a thorny issue in the world especially concerning the problem of underage drinking. The legal age of drinking remains one of the most controversial issues in the US and in many other countries in the world. Increased underage drinking has been attributed to many factors. Issues like the increased access of alcohol and lack of restriction alcohol purchase process have surfaced several times when we are referring to substance abuse. But all these are secondary factor which can be attributed to the increased rise of alcohol abuse in the underage youths. The most influential factor that has been identified in a number of studies has been the influence of the media on the youths. Several studies have singled out the influence of the media as the leading factor in alcohol abuse with media advertisement which features alcohol and the inclusion of alcohol and cigarettes in the popular music and films have been singled out. Media influence on youths and effects on use of alcohol There have been many concerns about e effect of the media on the increased use of alcohol among the youths. It has bee shown that alcohol placement and the alcohol advertisement have a multiple effects the rate of consumption among the youths. TV, Radios and films have also been found to have a lot of influence on the youths as far as alcohol consumption pattern is concerned. The mass media has been single out as one of the most influential avenue through which youths learn substance abuse. Young people have shown increased trend through which they learn the use of alcohol and other substances abuse especially drinking of alcohol and smoking of cigarettes. There is increased advertisement of alcohol compared to other drinks in the media which is influencing the youths negatively. A study carried out by Mathios, et al, (1998) found out that there was increased advertisement of alcohol in the primetime news compared to other foods and drinks. The study which was carried out ion two weeks of broadcast television program selection from ABC, CBS, FOX and the NBC found out that food and beverages episodes within the programs were more frequently featured compared to other foods. Alcohol was the most food appearing for all ages and it accounted for a big percent of foods and drinks incidents for the adolescents. The fact that there are more appearances of these programs on the TV and which were viewed by majority of the youths had an influence on the youths. The study postulated that this was likely to influence adolescent more than the grown up because they could not differentiate the kind of message the latent meaning in the message. A unit of analysis that was carried out by Hazan and Glantz in 1995 found out the there was increased influence on the use of alcohol which has been attributed to the increased advertisement of alcohol and other substances in the prime time fictional television. This study showed the increased appearance of alcohol and other drug related messages during the prime time fictional television news had and overall effect of increasing the rate of consumption of these drugs among the youths. The study found out that about 24 programs which were aired during the time of the study contained alcohol and tobacco events at least in every program that was aired every day. More that 982 percent of these program were pro-tobacco or pro alcohol while only 8 percent were anti-smoking or anti drinking. In terms of evaluation of these effects on the viewers, the study recognized that more than 52 percent the viewers most in the youth category aged 13-24 were positively influenced by the massages. Most of them responded that the fact that there was more drinking and smoking in the television compared to the real life promoted them to adopt the practices. The study also found out that there were higher status characters that were likely to smoke compared to low status characters. This means that most of those who smoked in the TV were celebrities who were likely to have a lot of influence on the youths. The high rate of smoking appearing on the television and the fact that mot of it was found among high caliber people influenced the youths to smoke. A study which was carried out by Chan, et al, (2005) found out that there was a great influence of alcohol on the youth. The study which sought to identify the response of the young people to alcohol advertisement showed the underage youth were more drawn to music, animal and other character and which are related to alcohol advertisement. This study which was carried out among the youths in a high school identified the particular influence of the inclusion of pop music and other popular films on their overall behavior to drinking. The study found out that the advertisement which were liked by the youths had the potential of eliciting response from majority of the youths and they are likely to purchase these brands which are advertisements. However the study also identified that most of the leading advertisement which influenced the youths more positively used animal character like lions, elephant which are likely to be associated with strength and fame among the youths. A recent review of the neuroscience which looked at the psychology in marketing literatures found out that most of the adolescents due to the brain development changes that they undergo are likely to be attracted to particular brands which are famous. Most of these brands are particularly associated with risky behaviors and are also likely to elicit immediate gratification, thrills and may even raise the social status of those who are associated with drinking. The study by Pechmann (2005) identified the impulsive and self conscious and it looked at the vulnerability to the advertisement and promotion. This study like several other which had been carried out before identified that youths were particularly prone to risk advertisement. Those advertisements which showed increased appeal for the youths and were related to increased use of alcohol were likely to elicit increased alcohol purchases among the youths. Fleming (2004) looked into alcohol advertising exposure and perception and its influence on the youths found out that a high exposure to alcohol advertising in most cases shapes attitudes and the their perception about the use of alcohol among the young people. This study defined young people as those who were aged 15 to 20 years and the young adults were aged 21 to 29. However the study identified that these attitudes and perception predicted the way young people identified their positive expectancies and their intentions and encouraged them to drink. However this influence was found to be lower among the young adults compared to the youths. This study found out that the youths changed their perception about drinking and other substances according to what they were hearing from the advertisements. They are likely to drink more with the increased exposure to advertisement which have alcohols messages. There are many other studies which were can review here which gives the same results. These studies contain important information which shows that there is a high rate of influence of advertisement on the youths and the change of their behaviors in consumption of alcohol. The youths are more prone to advertisement and they are not likely to differentiate the advertisements which give more positive messages and which give more negative messages. Unlike the grown up who have a more rational thinking process where they can identify the meaning in the advertisements and differential the effects the youths are more prone to the influence of advertisements on their behaviors. These studies depicts that medial influences is the single most factor which is influencing most of the youths to consume alcohol. Like advertisement, pop music and popular videos have also been found to have a lot of influence on the youths. They have been found to have a lot of influence same s the TV and Radio commercial. Pop music and popular videos have multiple influences because they usually include alcohol and cigarette messages and they are also related to celebrities who have a lot of following among the youths. Conclusion The problem of alcohol abuse continues to be one of the most debatable issues in the world. This debate has taken many dimensions including the failing society to act on the problem, the factor of alcohol seller and the easy access to alcohol by the under aged, and many other factor. But the factor of alcohol advertisement has remained a thorny issue in the debate with many studies replicating that increased exposure of the youths to alcohol advertisement has an effect of increasing the overall use of alcohol.

The Great War As Total War - 1081 Words

The Great War as Total War Week 1 Assignment By: John Moore When World War I was initially called â€Å"The Great War† by the people of those times, great did not mean good. Great was the word used to show the magnitude of the war. The war was massive. It was gigantic in terms of the impact it had on literally the entire world. Only later in time would the event become known as World War I. Tensions between countries had been building across Europe. Many people thought war was inevitable. There was propaganda all over European countries that helped to instigate the rise of tensions. Some nations were just looking for a reason to attack other countries. People were happy when the war first began. It was predicted to be a quick war. Things did not go according to plan as the war lasted five years. When peace was finally reached in November of 1918, the war had gone on a lot longer than originally anticipated. There are many reasons why it was so absorbing and could be classified as a â€Å"total war†. Countries and nations all across the world would become involved before it end. There were countries fighting from Europe, Asia, Africa, North and South America. Thirty five nations in all would send troops to fight. No other war before this time had involved this many different continents. Another reason why it was total war was that millions of men and women died fighting for their country. More lives were lost than all of the previous wars combined. Estimates show that around 10Show MoreRelatedThe Second World War II1261 Words   |  6 PagesThe Second World War is one of the most familiar wars to the everyday person because of its massive effect on the global community’s future. It is arguably the first and only total war in the history of the war. Hew Strachan believes that it is because of its totality, which is seen through all of the components and scale of World War II. 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What began as a European struggle over the balance of power between the triple alliance of France, Britain and Russia on one side and the central powers of Germany and Austria-Hungary on the other, soon became a global conflict that involved the imperial powers of Europe, their colonies and lands such as the Ottoman Empire, Japan and the United StatesRead MoreWhat Distinguishes A Hero From A Villain?1129 Words   |  5 PagesWhat distinguishes a hero from a villain? When assessing William Tecumseh Sherman’s goals and actions on the battle field, the lines aren’t always so clear. General Sherman commanded the Union army during the bloodiest war in American history: the Civil War. His march to the sea during the fall and winter of 1864 stands out as one of the pivotal successes for the Union, because of the brilliant tactics used to expose weakness in the Confederacy. Cutti ng off his supply lines, he led 62,000 soldiersRead MoreEssay on Was World War I a total war?1078 Words   |  5 Pages Was World War One a total war? Why? Why not? The First World War of 1914-1918, also known as the Great War, was the first total war in history. What began as a European struggle over the balance of power between the triple alliance of France, Britain and Russia on one side and the central powers of Germany and Austria-Hungary on the other, soon became a global conflict that involved the imperial powers of Europe, their colonies and lands such as the Ottoman Empire, Japan and the United States.Read MoreThe Year That Changed Europe The Start Of World War I1366 Words   |  6 Pagesof World War I. Total was broke out between Germany, France, Britain, and Russia and it was the first total war in history. Many historians have takes on World War I, not that it was just a total war, but also because this time in Europe, it was a completely different kind of war that was being fought. In Understanding the Great War, World War I was a break from the history of warfare because of its violent style of fighting, its influence on women an d children, and its propaganda. War of Europe’sRead MoreThe War Of The World War II1387 Words   |  6 Pagesthem apart-- World War II is one of those events. While the beginning is not set in stone, many will argue that the war all started with the unwarranted German attack on Poland in September of 1939. As tensions rose between countries, conflict began to swell. Over 20 countries were involved, and alliances were established. The war was fought between two major alliances; the Allied powers and the Axis powers. 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The Germany was at its peak. And it was all because of one man, Adolf Hitler, he was one of the most dominant German leaders in history, no doubt about that. Other great leaders during World War II were: Franklin Roosevelt, Winston

The Great War As Total War - 1081 Words

The Great War as Total War Week 1 Assignment By: John Moore When World War I was initially called â€Å"The Great War† by the people of those times, great did not mean good. Great was the word used to show the magnitude of the war. The war was massive. It was gigantic in terms of the impact it had on literally the entire world. Only later in time would the event become known as World War I. Tensions between countries had been building across Europe. Many people thought war was inevitable. There was propaganda all over European countries that helped to instigate the rise of tensions. Some nations were just looking for a reason to attack other countries. People were happy when the war first began. It was predicted to be a quick war. Things did not go according to plan as the war lasted five years. When peace was finally reached in November of 1918, the war had gone on a lot longer than originally anticipated. There are many reasons why it was so absorbing and could be classified as a â€Å"total war†. Countries and nations all across the world would become involved before it end. There were countries fighting from Europe, Asia, Africa, North and South America. Thirty five nations in all would send troops to fight. No other war before this time had involved this many different continents. Another reason why it was total war was that millions of men and women died fighting for their country. More lives were lost than all of the previous wars combined. Estimates show that around 10Show MoreRelatedThe Second World War II1261 Words   |  6 PagesThe Second World War is one of the most familiar wars to the everyday person because of its massive effect on the global community’s future. It is arguably the first and only total war in the history of the war. Hew Strachan believes that it is because of its totality, which is seen through all of the components and scale of World War II. His fellow historian Robert Messer agrees saying â€Å"That first truly global conflict mobilized economies and populations of the world on a scale and degree thatRead MoreThe Unions Ability to Conduct Total Warfare and Confederate Defeat931 Words   |  4 PagesThe Unions Ability to Conduct Total Warfare and Confederate Defeat The American War for Independence was a successful struggle of a smaller nation fighting a larger, more powerful force. However, in the case of the American Civil War, the larger more powerful Union defeated the southern Confederacy. The Union won the Civil War because the Confederacy could not sustain a war of attrition in the Napoleonic style that evolved into Total War. This paper will briefly explain what Napoleonic warfareRead MoreHow Comprehensively Are the Characteristics of â€Å"Total War† Illustrated by the First World War?1083 Words   |  5 PagesFirst World War was unlike previous conflicts in its scope and scale. While previous wars tended to be limited wars, where war only consisted of direct combat away from society, the Great War was a total war. For the purpose of this essay, total war will be defined as a type of war that involves all aspects of society and comprises of both the destruction of the enemy by direct combat and the disruption of enemy resour ces and morale. This essay will argue that the characteristics of total war are clearlyRead MoreWas World War I a Total War? Essay1103 Words   |  5 PagesWas World War One a total war? Why? Why not? The First World War of 1914-1918, also known as the Great War, was the first total war in history. What began as a European struggle over the balance of power between the triple alliance of France, Britain and Russia on one side and the central powers of Germany and Austria-Hungary on the other, soon became a global conflict that involved the imperial powers of Europe, their colonies and lands such as the Ottoman Empire, Japan and the United StatesRead MoreWhat Distinguishes A Hero From A Villain?1129 Words   |  5 PagesWhat distinguishes a hero from a villain? When assessing William Tecumseh Sherman’s goals and actions on the battle field, the lines aren’t always so clear. General Sherman commanded the Union army during the bloodiest war in American history: the Civil War. His march to the sea during the fall and winter of 1864 stands out as one of the pivotal successes for the Union, because of the brilliant tactics used to expose weakness in the Confederacy. Cutti ng off his supply lines, he led 62,000 soldiersRead MoreEssay on Was World War I a total war?1078 Words   |  5 Pages Was World War One a total war? Why? Why not? The First World War of 1914-1918, also known as the Great War, was the first total war in history. What began as a European struggle over the balance of power between the triple alliance of France, Britain and Russia on one side and the central powers of Germany and Austria-Hungary on the other, soon became a global conflict that involved the imperial powers of Europe, their colonies and lands such as the Ottoman Empire, Japan and the United States.Read MoreThe Year That Changed Europe The Start Of World War I1366 Words   |  6 Pagesof World War I. Total was broke out between Germany, France, Britain, and Russia and it was the first total war in history. Many historians have takes on World War I, not that it was just a total war, but also because this time in Europe, it was a completely different kind of war that was being fought. In Understanding the Great War, World War I was a break from the history of warfare because of its violent style of fighting, its influence on women an d children, and its propaganda. War of Europe’sRead MoreThe War Of The World War II1387 Words   |  6 Pagesthem apart-- World War II is one of those events. While the beginning is not set in stone, many will argue that the war all started with the unwarranted German attack on Poland in September of 1939. As tensions rose between countries, conflict began to swell. Over 20 countries were involved, and alliances were established. The war was fought between two major alliances; the Allied powers and the Axis powers. The Allied powers consisted of the following major countries: France, Great Britain, RussiaRead MoreThe War Of The World War I1341 Words   |  6 PagesWorld War One is considered to be one of the most important events in modern world history. Lasting four years and resulting in large numbers of casualties, the war represented a total war in which nations devoted all of the resources at their disposal to the war effort. Before this time, wars were fought by trained armies sent to fight on a ba ttlefield, and had little impact on the lives of civilians not involved in the fighting. However, during World War One, governments controlled the economyRead MoreThe Impacts of Adolf Hitler1199 Words   |  5 Pagesin history? The start of World War II was one of the biggest impacts. There were many countries involved in this war. The major countries under the allies were Britain, France, U.S., Soviet Union, and under the axis also had major countries like the Germany, japan, and Italy. The Germany was at its peak. And it was all because of one man, Adolf Hitler, he was one of the most dominant German leaders in history, no doubt about that. Other great leaders during World War II were: Franklin Roosevelt, Winston

The Great War As Total War - 1081 Words

The Great War as Total War Week 1 Assignment By: John Moore When World War I was initially called â€Å"The Great War† by the people of those times, great did not mean good. Great was the word used to show the magnitude of the war. The war was massive. It was gigantic in terms of the impact it had on literally the entire world. Only later in time would the event become known as World War I. Tensions between countries had been building across Europe. Many people thought war was inevitable. There was propaganda all over European countries that helped to instigate the rise of tensions. Some nations were just looking for a reason to attack other countries. People were happy when the war first began. It was predicted to be a quick war. Things did not go according to plan as the war lasted five years. When peace was finally reached in November of 1918, the war had gone on a lot longer than originally anticipated. There are many reasons why it was so absorbing and could be classified as a â€Å"total war†. Countries and nations all across the world would become involved before it end. There were countries fighting from Europe, Asia, Africa, North and South America. Thirty five nations in all would send troops to fight. No other war before this time had involved this many different continents. Another reason why it was total war was that millions of men and women died fighting for their country. More lives were lost than all of the previous wars combined. Estimates show that around 10Show MoreRelatedThe Second World War II1261 Words   |  6 PagesThe Second World War is one of the most familiar wars to the everyday person because of its massive effect on the global community’s future. It is arguably the first and only total war in the history of the war. Hew Strachan believes that it is because of its totality, which is seen through all of the components and scale of World War II. His fellow historian Robert Messer agrees saying â€Å"That first truly global conflict mobilized economies and populations of the world on a scale and degree thatRead MoreThe Unions Ability to Conduct Total Warfare and Confederate Defeat931 Words   |  4 PagesThe Unions Ability to Conduct Total Warfare and Confederate Defeat The American War for Independence was a successful struggle of a smaller nation fighting a larger, more powerful force. However, in the case of the American Civil War, the larger more powerful Union defeated the southern Confederacy. The Union won the Civil War because the Confederacy could not sustain a war of attrition in the Napoleonic style that evolved into Total War. This paper will briefly explain what Napoleonic warfareRead MoreHow Comprehensively Are the Characteristics of â€Å"Total War† Illustrated by the First World War?1083 Words   |  5 PagesFirst World War was unlike previous conflicts in its scope and scale. While previous wars tended to be limited wars, where war only consisted of direct combat away from society, the Great War was a total war. For the purpose of this essay, total war will be defined as a type of war that involves all aspects of society and comprises of both the destruction of the enemy by direct combat and the disruption of enemy resour ces and morale. This essay will argue that the characteristics of total war are clearlyRead MoreWas World War I a Total War? Essay1103 Words   |  5 PagesWas World War One a total war? Why? Why not? The First World War of 1914-1918, also known as the Great War, was the first total war in history. What began as a European struggle over the balance of power between the triple alliance of France, Britain and Russia on one side and the central powers of Germany and Austria-Hungary on the other, soon became a global conflict that involved the imperial powers of Europe, their colonies and lands such as the Ottoman Empire, Japan and the United StatesRead MoreWhat Distinguishes A Hero From A Villain?1129 Words   |  5 PagesWhat distinguishes a hero from a villain? When assessing William Tecumseh Sherman’s goals and actions on the battle field, the lines aren’t always so clear. General Sherman commanded the Union army during the bloodiest war in American history: the Civil War. His march to the sea during the fall and winter of 1864 stands out as one of the pivotal successes for the Union, because of the brilliant tactics used to expose weakness in the Confederacy. Cutti ng off his supply lines, he led 62,000 soldiersRead MoreEssay on Was World War I a total war?1078 Words   |  5 Pages Was World War One a total war? Why? Why not? The First World War of 1914-1918, also known as the Great War, was the first total war in history. What began as a European struggle over the balance of power between the triple alliance of France, Britain and Russia on one side and the central powers of Germany and Austria-Hungary on the other, soon became a global conflict that involved the imperial powers of Europe, their colonies and lands such as the Ottoman Empire, Japan and the United States.Read MoreThe Year That Changed Europe The Start Of World War I1366 Words   |  6 Pagesof World War I. Total was broke out between Germany, France, Britain, and Russia and it was the first total war in history. Many historians have takes on World War I, not that it was just a total war, but also because this time in Europe, it was a completely different kind of war that was being fought. In Understanding the Great War, World War I was a break from the history of warfare because of its violent style of fighting, its influence on women an d children, and its propaganda. War of Europe’sRead MoreThe War Of The World War II1387 Words   |  6 Pagesthem apart-- World War II is one of those events. While the beginning is not set in stone, many will argue that the war all started with the unwarranted German attack on Poland in September of 1939. As tensions rose between countries, conflict began to swell. Over 20 countries were involved, and alliances were established. The war was fought between two major alliances; the Allied powers and the Axis powers. The Allied powers consisted of the following major countries: France, Great Britain, RussiaRead MoreThe War Of The World War I1341 Words   |  6 PagesWorld War One is considered to be one of the most important events in modern world history. Lasting four years and resulting in large numbers of casualties, the war represented a total war in which nations devoted all of the resources at their disposal to the war effort. Before this time, wars were fought by trained armies sent to fight on a ba ttlefield, and had little impact on the lives of civilians not involved in the fighting. However, during World War One, governments controlled the economyRead MoreThe Impacts of Adolf Hitler1199 Words   |  5 Pagesin history? The start of World War II was one of the biggest impacts. There were many countries involved in this war. The major countries under the allies were Britain, France, U.S., Soviet Union, and under the axis also had major countries like the Germany, japan, and Italy. The Germany was at its peak. And it was all because of one man, Adolf Hitler, he was one of the most dominant German leaders in history, no doubt about that. Other great leaders during World War II were: Franklin Roosevelt, Winston