Anorexia and Bulimia - A Growing Epidemic Essay -- Causes of Bulimia N

Bulimia and anorexia is a growing epidemic in America. Bulimia and Anorexia can start at any age, but is most common between the ages of 11-17 years old. Of all the individuals that experience this illness only 50% of all of them are ever cured, and another 6% that suffer from this horrible illness will experience death. This illness has become very deadly to our young adults. Bulimia and anorexia can cause a distorted image in a persons mind because they truly believe they are overweight. In their minds they are beyond doubt obese. Even if the person weighs only 95 pounds. This sickness has the person thinking they are overweight. This could bring about a severe bout of depression. Once the person hits the stage of depression professional help is needs because the feeling of being overweight and depression could put the individual over the edge. Individual experiencing Bulimia go on what is called eating binges. Eating binges are when people eat longer amounts of food in less then two hours. (Internet3) Then after they binge they feel guilt or shame so they need to undo their behavior. To undo their behavior they make themselves vomit, or they take laxatives, water pills or starve themselves. (Cauwel21) Binge and poring usually occurs more than two times a week for at least three months. (Internet1) What cause bulimia and anorexia? It can be brought on by stress or depression, but most often dieting causes it. (Erichsen 12) Stressful situations such as death can bring about bulimia and anorexia. Also many young adults frequently experience sessions of depression for various circumstances during their adolescent’s years. But, again most of the time bulimia and anorexia is trigger by dieting. (Moe 21) Many psychological factors play a big role in the cause of bulimia and anorexia. People that have a fear of growing up sometimes have incidents with anorexia because they think that if they stop eating they want get older or bigger. (Erichsen15) Ford5 People need to take control of themselves if they are anorexia or bulimia because they can control how much they eat or if they want to eat. (internet1) If a person feels out of control because of difficulties at home they should control what they eat or if they are going to eat. The people that suppress anger need to release it and get it out. If there is a major life change, such as divorce, family problems,... ...rging behavior. Challenging the weight and body image beliefs of the patients is also part of the treatment. Improving self-esteem and ability to communicate needs and feelings may be the key to the treatment. Each case is different, so the course of treatment for each patient is different but the guideline for case is the same. Anorexia patients mostly start off with small amounts of nutritious and easily digestible foods such as eggs, custards, soups, and milkshakes are usually what they eat the first days. People that have anorexia extra calcium and multivitamins pills to help with the large loss the body has sustained. (internet2) Bulimia and anorexia causes a distorted image in a persons mind, this is because they believe they are overweight. Depression is usually one of the first symptoms. Many people have suffered from this illness or still are suffering. Bulimia and anorexia could happen to a person at any age, but is most common in teenagers because of the problems young adults experience during. Most of the time it is trigger by dieting, but no matter how it is triggered it is a very dangerous illness. Do you Yahoo!? Yahoo! Small Business - Try our new resources site!

Fudged Accounting Theory

Fudged Accounting Theory and Corporate Leverage Audra Ong and Roger Hussey Abstract This paper is a follow-up of the article ‘Fudged Accounting Theory: Evidence from the UK’ in the Journal of Management Research (Ong, 2003). In that article, an analysis of the flexibility within the UK regulations, which allowed companies to use different accounting treatments for intangible assets, was illustrated to support fudged accounting theory (Murphy, 1990).This paper extends that earlier work by examining the association between corporate leverage and accounting choice in the UK at a period when the extant accounting standard for goodwill, SSAP22 Accounting for Goodwill (ASC, 1989), permitted two very different accounting treatments. As a result, other intangibles, particularly brands, could avoid the regulatory strictures. For the present study, a series of hypotheses relating to corporate leverage and capitalization of intangible assets were tested.The results of the present s tudy support fudged accounting theory by providing evidence that there is a relationship between the widespread capitalization of goodwill/brands and the relationship with leverage. The results demonstrate that financial managers will tend to adopt accounting practices that result in stronger balance sheets. Keywords: Leverage, Fudged Accounting, Intangible Assets, Brands/Goodwill, Food/Drink/Media Industries, International AccountingIntroduction The importance of Fudged Accounting Theory in understanding the accounting treatment of intangible assets has been discussed in an earlier paper by Ong (2003) in the Journal of Management Research. The purpose of the present paper is to investigate whether there is statistical evidence that companies capitalize intangible assets for the betterment of their balance sheets in a period of lax accounting regulations or ambiguity in regulations. This has been identified as fudged accounting theory (Murphy, 1990; Tollington, 1999).Audra Ong Roger Hussey University of Windsor, Odette Business School, 401 Sunset Avenue, Windsor, Ontario, N9B 3P4 Canada In this study, the UK was chosen because accounting for goodwill was regulated under SSAP 22 Accounting for Goodwill issued by the Accounting Standards Committee (ASC) in 1984, which was later revised in 1989. This standard allowed contradictory treatments: companies could either write goodwill directly against reserves in the balance sheet thus bypassing the profit and loss account; or capitalize it as an asset on the balance sheet subject to amortization.To add to the confusion, the standard did not apply to other intangible assets and some companies chose to distinguish brands from goodwill and treat them as permanent items on the balance sheet with no amortization (Barwise et al. , 1989; Paterson, 2003). This presented a stronger balance sheet with no impact on the income statement. To conduct the study, the annual reports and accounts for the five-year period 1993-97 for 1 43 companies listed on the London Stock Exchange were analyzed. Using the earlier work of Archer et al. (1995), a series of hypotheses were established and tested.As the sample is relatively small and is non-parametric in nature, the chi-squared test using Yates’ correction was employed to test the hypotheses. After a brief review of the literature, the research design of this study is explained. The main part of the paper, falling under the heading of Results and Discussion, is concerned with testing a number of hypotheses. Previous Research Consideration of intangible assets has been dominated by uncertainty over the appropriate accounting treatment of goodwill (Egginton, 1990). In the UK, the somewhat acrimonious debate is fuelled by strong opinions rather than facts.The depth and range of opinions has been well documented in the academic literature (Damant, 1990; Napier & Power, 1992; McCarthy & Schneider, 1995; Hussey & Ong, 1997, Ong; 2001; Oldroyd, 1998; Joachim Hoegh- Krohn & Knivsfla, 2000; Cravens & Guilding, 2001) as well as in professional reports (Coopers & Lybrand, 1990; Tonkin & Robertson, 1991; Hussey, 1994). The publication of SSAP 22 did little to calm the debate. Under that standard, companies faced the unpalatable alternatives of writing off goodwill against reserves and weakening their balance sheets or amortizing against earnings.Consequently, intangible assets such as brands and publication titles began to appear on the balance sheets of a number of well-known companies. Identification of such items as intangible assets, separate from goodwill meant that they did not fall under the requirements of SSAP 22. The intangible assets could remain on the balance sheet indefinitely, unless there was a permanent impairment in value. This contention that the appearance of brand valuations on the balance sheet had been motivated by the desire to correct or improve the balance sheet has been evident in several studies.Emanating mainly from the debt covenant approach and the early work of Zmijewski and Hagerman (1981), studies have found support for the debt covenant hypothesis (Mather and Peasnell, 1991) and evidence that a company’s decision to Volume 4, Number 3 †¢ December 2004 capitalize brands was influenced by London Stock Exchange rules on acquisitions and disposals (Muller, 1999). There has been some debate on the importance of intangible assets in private debt contracts (Citron, 1992; Day and Taylor, 1995).The study which most closely relates to the present research and shares the same theoretical foundation was published by Archer et al (1995) and was based on work conducted on 71 annual reports of UK and French companies for the period 1988-92. This earlier research concluded that a group with high leverage is more likely to capitalize goodwill and/or brands than a group with low leverage. The results, however, were stronger where goodwill and brands were amalgamated although it is possible that th e differing regulations in the two countries may have distorted the data.Research Design The annual reports and accounts for the five-year period 1993-97 of 143 companies in the food, drink and media industries were obtained. Such period of time is chosen as the debate on the most appropriate accounting treatment for goodwill and intangible assets was at its greatest and accounting practices were the most varied during this period. It also immediately preceded the changes to accounting introduced by FRS 10 Goodwill and Intangible Assets issued by the ASC’s successor, the Accounting Standards Board (ASB, 1997) and FRS 11 Impairment of Fixed Assets and Goodwill (ASB, 1998).Industries for the study have been chosen whose products are highly branded and also where companies in the industries have been strong in acquisitive activities. The company profiles and published financial information of these 143 companies were checked to see which companies capitalized intangible assets f or the entire five-year period 1993-97. The relevant population, which capitalizes intangible assets, is 15 food and drink companies and 28 media companies, resulting in a total of 43 companies.It should be noted that the remaining 100 companies either did not capitalize intangible assets in any one year, or only capitalized intangible 157 assets for part of the five-year period post -1993. Care has been taken above in explaining the sample used in this study because of its relatively small size. Although this may be regarded as a limitation of the subsequent analysis, a non-parametric test is used in the analysis of individual industries and this is generally regarded as defensible and acceptable in such circumstances.Yates’ correction has also been applied to the chi-square tests to achieve conservatism in establishing significance so that the results can be regarded as conservative and less likely to overstate the importance of the findings. Correlation tests are only cond ucted on the aggregate sample of both industries. The leverage ratio was defined as debt expressed as a percentage of capital employed (Reid and Middleton, 1988) because this definition was used in previous studies and it provides a high degree of precision.Results and Discussion Leverage and Capitalization The following two hypotheses were established in respect of the possible association between leverage and brands: H1: A company with high leverage is no more likely to capitalize intangible assets than a company with low leverage. H2: A company with high leverage is no more likely to capitalize goodwill/brands than a company with low leverage. To test these hypotheses the median leverage was established for the aggregation of companies capitalizing intangible assets, and for those companies not capitalizing the same.In some instances the median leverage did not provide a division of the sample to provide a sufficient number in each cell. In those instances a cut-off leverage leve l was selected to ensure cells of sufficient size and this is explained where it occurs. Contingency tables were constructed for the chisquared test and the results are described below. In all instances, Yates’ correction was applied. Media Industry Hypotheses 1 and 2 were tested separately on the Media industry and on the Food and Drink Industry. The results for the media industry for all intangible assets are shown in Table 1.In this test, the median leverage for the media industry was 28%. The chi-square test was significant at the 0. 01 level with a chi-square factor of 6. 86447 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the media industry. Table 2 carries out the same test for the same industry but analyzes only those companies capitalizing goodwill and/or brands. In this instance the median leverage w as 31% and this was increased to 32% to ensure cells of adequate size.The chi-square test was significant at the 0. 01 level with a chi-square factor of 7. 286 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the media industry. Table 1: Contingency Table for Media Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 28% Leverage ? 28% Observed Expected Observed Expected 914. 26 1913. 74 Not capitalizing 1812. 74 712. 6 Total 27 26 158 Journal of Management Research Table 2: Contingency Table for Media Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 32% Leverage ? 32% Observed Expected Observed Expected 59. 93 149. 07 Not capitalizing 1813. 07 711. 93 Total 23 21 Table 3: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 26% Leverage ? 26% Observed Expected Observed Expected 510. 74 104. 26 Not capitalizing 4842. 26 1116. 74 Total 53 21Table 4: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 18% Leverage ? 18% Observed Expected Observed Expected 59. 80 72. 20 Not capitalizing 5348. 20 610. 80 Total 58 13 Food and Drink Industry The next two tables are concerned with the Food and Drink Industry. The median value for leverage was calculated at 18% for all intangible assets and in the following table an arbitrary cut-off point of 26% has been selected to ensure cells of adequate size and Table 3 shows the result for those companies capitalizing all intangible assets.The chi-square test was significant at the 0. 01 level with a chi-square factor of 11. 292 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highl y leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the food and drink industry. Table 4 shows the results for those companies capitalizing goodwill and/or brands in the food and drink industry. In this instance the median leverage level of 18% was accepted for the calculations. Volume 4, Number 3 †¢ December 2004 The chi-square test was significant at the 0. 1 level with a chi-square factor of 7. 604 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highly leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the food and drink industries. Capitalization as a Function of the Level of Leverage Two further hypotheses had been established based on the premise explored by Archer et al. (1995) that the value of intangible assets was a function of leverage, in other words the higher the leverage ratio the higher th e value of intangible assets.H3: The value of intangible assets will be associated with the level of leverage. H4: The value of goodwill and/or brands will be associated with the level of leverage. 159 These hypotheses have been tested in previous research with somewhat contradictory results. It was considered that this study with its larger sample and separate focus on two industrial sectors might provide more conclusive results. Additionally, it was decided to extend the variables. Earlier studies have concentrated only on the absolute value of intangible assets i. e. the absolute amount appearing in the balance sheet. For the resent study a new variable of relative value was introduced and to test these hypotheses two aspects of the value of intangible assets were considered i. e. : a) its absolute value, i. e. the amount capitalized in the balance sheet (INTASS); b) its relative value, calculated by expressing intangible assets as a percentage of total fixed assets (INTFIX). Bot h Industries Table 5 shows the correlation based on our 43 companies, which capitalize all intangible assets: Table 5: Leverage as a Function of All Intangible Assets (Both industries) Gear Gear 1. 0000 (43) P=. .0179 (43) P= . 909 . 3229 (43) P= . 035 Intass . 0179 (43) P= . 09 1. 0000 (43) P= . .1876 (43) P= . 228 Intfix . 3229 (43) = . 035 . 1876 (43) P= . 228 1. 0000 (43) P= . appears to have stronger explanatory power. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of intangibles. In addition to looking at the sample of companies capitalizing all intangible assets, the same analysis has been conducted on the sample of 31 companies capitalizing only goodwill and/or brands. The results are shown below in Table 6. Table 6: Leverage as a Function of Goodwill / Brands (Both Industries) Gear Gear 1. 0000 (31) P= . -. 0176 (31) P= . 24 . 3275 (31) P= . 067 Intass -. 0176 (31) P= . 924 1. 0000 (31) P= . .1573 (31) P = . 390 Intfix . 3275 (31) P= . 067 . 1573 (31) P= . 390 1. 0000 (31) P= . Intass Intfix Intass Once again, Table 6 does not demonstrate a significant relationship between leverage and the absolute value of goodwill/brands. However, the association between leverage and the relative value of intangible assets is significant at 6. 7% level. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of goodwill/brands although it is less strong than that with all intangible assets.The above testing of the four hypotheses provides evidence that there is a relationship between leverage and the capitalization of intangible assets and there are differences between the two industries used in this study. The present research has also extended previous work of Archer et al b y introducing a new variable INTFIX and demonstrating that capitalization of intangible assets is a function of the relative value of intangible assets to fixed a ssets. The evidence from this study therefore provides support for the fudged accounting theory. IntfixTable 5 does not demonstrate a significant relationship between leverage and the absolute value of intangible assets. However, the association between leverage and the relative value of intangibles is significant at 3. 5% level. This would suggest that the measure of relative value 160 Journal of Management Research Implications: The International Dimension Given the debate on the appropriate accounting treatment of intangible assets and the obvious deficiencies of the provisions of SSAP 22, it is not surprising that the national accounting standard body in the UK was compelled to introduce a substantial regulatory change.FRS 10 and FRS 11 have replaced SSAP 22. Essentially, FRS 10 requires goodwill and intangible assets to be recognized and capitalized over 20 years. This presumption can be rebutted, however, and a longer life or an indefinite life can be selected. In these circum stances, an annual impairment review must be conducted as specified under FRS 11. At the international level, goodwill and intangible assets were first addressed by IAS 22 Business Combinations and IAS 38 Intangible Assets by the International Accounting Standards Board (IASB) respectively. IAS 22 was issued in 1993 and revised in 1998.IAS 38 was issued for the first time in 1998. In March 2004, however, the IASB published IFRS 3 Business Combinations (which supersedes IAS 22) together with related amendments to IAS 36 and IAS 38 as part of Phase 1 of the IASB’s project on Business Combinations. IFRS 3 contains some significant differences compared to FRS 10 (Simmonds and SleighJohnson, 2003) as the former proposes that goodwill will only be subject to impairment testing and must not be amortized. In addition, goodwill and other identified intangibles, which are similar in nature, will be subject to different accounting treatments.This reduces comparability and reliability an d creates a serious risk of accounting arbitrage or fudged accounting. The current IASB proposals in IFRS 3 represent only Phase 1 and, thus, the ASB will consider replacing UK standards only when both Phases 1 and II are complete. Therefore, UK companies should not have to change to the IFRS 3 based on Phase 1. Although IFRS 3 differs from FRS 10, the former achieves a high degree of convergence with FAS 141 Business Combinations (FASB, 2001) and FAS 142 Goodwill and Other Intangible Assets (FASB, 2001) in the US.With respect to managers, the introduction of IFRS 3 is expected to have important implications for brand managers and owners as well as the way trademarks are valued and accounted for (Haigh and Rocha, 2004). In particular, the separate recognition of trademarks and other acquired intangibles, together with annual impairment tests, will require companies to establish robust valuation methodologies for intangible assets in order to withstand increased scrutiny in the marke t.Conclusion This study compares practices in accounting for intangible assets in two industries known for their propensity to capitalize those assets in their balance sheets. The study covered the period from 199397 when the debate and uncertainty on appropriate accounting treatment was at its height. The annual reports of 143 UK companies were selected to investigate whether there was an association between leverage and capitalization of intangible assets. The results demonstrate that companies with high leverage in both industries are more likely to capitalize intangible assets, particularly goodwill and brands.A relationship between capitalizations of intangible assets as a function of leverage when the absolute value of intangible assets is used was not established. However, the present study added to our knowledge by demonstrating that the use of the relative value of intangible assets to fixed assets as a variable reveals that capitalization is a function of leverage. The fin dings from this study both confirm and extend the earlier research by Archer et al. It demonstrates that the topic of capitalization of intangible assets remains a fruitful area for the accounting researcher.The present study establishes that there are industry differences and one can speculate that these may be due to a number of factors such as acquisition activity within the industry, marketing strategy in relation to brands and financial structures and motivations. An extension of the work using the variable Volume 4, Number 3 †¢ December 2004 161 INTASS could lead to illumination of the underlying reasons. A study of present practices in the same industries may reveal what changes, if any, have occurred References following the adoption of FRS 10 and FRS 11.For future research, it would also be interesting to see the effects of IFRS 3 and the applicability of fudged accounting. Accounting Standards Board (1997), FRS 10 Goodwill and Intangible Assets, London. Accounting Sta ndards Board (1998), FRS 11 Impairment of Fixed Assets and Goodwill, London. Accounting Standards Committee (1989), SSAP 22 Accounting for Goodwill, London. Archer, S. , Alexander, D. , Collins L. , and Pham, D. (1995), The Treatment of Goodwill and Other Intangibles: Theory, Standards and Practice in France and the UK, Institute of Chartered Accountants England and Wales (ICAEW,) London. Barwise, P. Higson, C. , Likierman, A. and Marsh, P. (1989), Accounting for Brands, ICAEW/London Business School. Citron, D. (1992), Accounting Measurement Rules in UK Bank Loan Contracts, Accounting and Business Research 23(89): 21-30. Coopers and Lybrand (1990), Intangible Assets: A Survey of Businessmen’s Views, London. Cravens, K. and Guilding, C. (2001), Brand Value Accounting: An International Comparison of Perceived Managerial Implications, Journal of International Accounting, Auditing and Taxation 10: 197-221. Damant, D. (1990), Brands, the Balance Sheet and Company Value, Accountanc y, October: 29. Day, J. and Taylor, P. 1995), Evidence on Practices of UK Bankers in Contracting for Medium-Term Debt, Journal of International Banking Law 10 (9): 394-401. Egginton, D. (1990), Towards Some Principles for Intangible Asset Accounting, Accounting and Business Research 20 (79): 193-205. Financial Accounting Standards Board (2001) FAS 141 Business Combinations, Connecticut. Financial Accounting Standards Board (2001) FAS 142 Goodwill and Other Intangible Assets, Connecticut. Haigh, D and Rocha, M. (2004), The Standards Have Landed, Managing Intellectual Property, June 1: 1. Hussey, R. , Undervalued Intangibles (London: Touche Ross, 1994) Hussey, R. nd Ong, A. (1997), Food, Drinks and the Media: Accounting for Goodwill and Intangible Assets, The Journal of Brand Management 4 (4): 239-247. International Accounting Standards Board (2003) IFRS 3 Business Combinations, London. International Accounting Standards Committee (1998), IAS 22 Business Combinations, London. Internat ional Accounting Standards Committee (1998), IAS 38 Intangible Assets, London. Joachim Hoegh-Krohn, N. and Knivsfla, K. (2000), Accounting for Intangible Assets in Scandinavia, the UK, the US and by the IASC: Challenges and a Solution, The International Journal of Accounting 23: 243-265.Mather, P. and Peasnell, K. (1991), An Examination of the Economic Consequences Surrounding Decisions to Capitalize Brands, British Journal of Management 2: 151-164. Muller, K. (1999), An Examination of the Voluntary Recognition of Acquired Brand names in the United Kingdom, Journal of Accounting and Economics 26: 179-191. Murphy, J. (1990), Brand Valuation – Not Just An Accounting Issue, ADMAP (April): 36-41. Napier, C. and Power, M. (1992), Professional Research, Lobbying and Intangibles: A Review Essay, Accounting & Business Research 23(89): 85-95. Oldroyd, D. 1998), Formulating an accounting standard for brands in the ‘market for excuses’, The Journal of Brand Management 5(4): 263-271. 162 Journal of Management Research Ong, A. (2001), Changes in Brand Accounting for UK Companies, Journal of Brand Management 9(2): 116-126. Ong, A. (2003), Fudged Accounting Theory: Evidence from the UK, Journal of Management Research 3(1), April: 23-30 Paterson, R. (2003), Hidden Strengths, Accountancy, June: 98-99. Reid, W. and Myddelton, D. R. (1998), The Meaning of Company Accounts, Gower Publishing, Aldershot, UK. Simmonds, A. and Sleigh-Johnson, N. 2003), Fundamentally impaired, Accountancy, June: 100-101. Tollington, T. (1999), The Brand Accounting Sideshow, The Journal of Product and Brand Management 8(3): 204-218. Tonkin, D. & Robertson, B. (1991), Brands & Other Intangible Fixed Asset in Financial Reporting 1990-91, ICAEW, London: p. 328. Zmijewski, M. and Hagerman, R. (1981), An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/ Choice, Journal of Accounting and Economics 3: 129-149. Volume 4, Number 3 †¢ December 2004 163 Repro duced with permission of the copyright owner. Further reproduction prohibited without permission.

Anti Bullying Policies Of Association With Their Bullying...

Despite current TDSB anti-bullying policies in association with their ’Bullying Prevention and Intervention’ website, interventive techniques were unrefined. The lack of interventive incentive stems to the issue of the nature of cyberbullying which occurs predominantly outside the administrative gaze. The degree of administrative paternalism in managing actions or circumstances of bullying negates the individual victim s ability to negotiate, associate and resolve victim-bully interaction. By neglecting any communicable efforts in TDSB policy for the bully to participate in remedial efforts, excluding judiciary platforms, the victim is deprived of enriching self-reliant methods in dealing with bullying. Such is the outcome of certain cyberbullying incidents where, despite the plethora of online support services, the cyber victim opts to block over confronting the bully (Perreault). The comment has been made, however, and the pain is still residual. Blocking is just as unhealthy as ignoring or bottling the pain that has been caused. Targets of bullying do not need to develop a thicker skin, they need to learn how to bypass the bully’s. Part of the concern is the current marginality of research inquiry distinguishing between the elemental differences of traditional bullying (TB) and cyberbullying (CB). The essay goes into depth explaining the polarity between the two types of bullying. TB and CB are dialect opposites, albeit, the online nature of CB may elucidate toShow MoreRelatedSticks and Stones May Break My Bones, but So Much More Can Hurt Me: Negative Impacts of Bullying Within Todays Schools1110 Words   |  4 Pages but So Much More Can Hurt Me Remember when school yard teasing was really just harmless tick for tack, pig tail pulling, dares to â€Å"cross this line† and double-dog dares to â€Å"knock this block off of my shoulder†? Well, those days are long gone. 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Health Reform Legislation Essay - 1390 Words

Under the Patient Protection and Affordable Care Act, underwriting will effectively disappear. Enrollee demographics and medical history can no longer be used to calculate premiums. Two exceptions allow for rate variation based on age and smoking, although even in those cases the degree of variation is legally capped. Without the ability to use underwriting for risk selection or assigning premiums, insurers will have to find new ways to compete. Premiums will no longer reflect the underlying risks, and rate variation will cease to be a meaningful tool in competing for a healthy insured population. Although medical underwriting can no longer be used for risk selection, the new law will provide some useful protections for insurance†¦show more content†¦The new exchanges established by the PPACA will change the way consumers shop for health insurance. These electronic marketplaces will put a wealth of information at the consumer’s fingertips. Standardized plan ratings and benefit levels will make health plans easily comparable. The new law will characterize each health plan as Bronze, Silver, or Gold, depending on the level of benefits it offers. Plans within each level will have similar cost sharing structures and actuarial value. These standard benefit levels will leave insurers with two ways to distinguish themselves: price and quality. In the new exchanges, the price and quality of a health plan will be more important than ever for consumers who are trying to get the best value for their money. Insurers who can find ways to reduce claim costs can offer more attractive premiums. One problem that contributes significantly to health care expenses is the overutilization of services. The chief danger of overutilization is that it results in higher medical costs without any accompanying improvements in quality. To be competitive, health plans must ensure that their expenses actually improve quality. Sound benefit design and a focus on providing high quality care can help diminish this problem. Even for plans where overutilization is not a problem, higher quality care can reduce complications, errors, readmissions, and other unnecessary costs. BetterShow MoreRelatedThe Effects Of Universal Health Insurance Mandate On The Massachusetts Labor Market1372 Words   |  6 Pagesthe universal health insurance mandate in the Mas sachusetts labor market. Using a difference-in-differences (DID) model, this study focuses on the co-evolution of insurance coverage and labor markets. One found that under the recent legislation, workers from firms of varying sizes demonstrate different patterns with regards to obtaining insurance coverage. While employer-sponsored health insurance is designed to be the primary source of coverage for Massachusetts residents under reform, two legal loopholesRead MoreThe Massachusetts Health Mandate And The Role Of Health1878 Words   |  8 Pages THE MASSACHUSETTS HEALTH MANDATE AND THE ROLE OF HEALTH INSURANCE INTRODUCTION In 2006, the state of Massachusetts set out to close the gap in the number of uninsured citizens within its borders. The number of uninsured non-elderly adults in the state was nearly 17% (Chandra, 2011a). The same author said executives in the state realized the growing problemRead MoreThe Massachusetts Health Care System2396 Words   |  10 Pagesanalyzing the Massachusetts health care system. Specifically it addresses how the 2006 health care reform law sought to provide health insurance coverage for the uninsured, underinsured, children, young adults, and low income residents. In addition it diminished the demand side rationing that was occurring in Massachusetts. Its desire was for universal coverage, and would be both reasonably priced and of intrinsic value. The law addressed the need to decrease barriers to health care, such as racial disparitiesRead MoreThe Health Care Crisis And An Understanding Of The Reforms2277 Words   |  10 PagesA. The health care crisis and an understanding of the reforms The American Health Care system to say the least is wasteful, bloated, and generally inefficient and therefore in dire need for immediate review. This has largely been as a result of factors such as costs, poor investment return for outlays, inequitably distribution, and being based on anachronistic business model geared at treating diseases more than promoting wellness. The figures are all there to see why a radical surgery of the healthRead MoreEssay on Health Care and Tort Reform1583 Words   |  7 Pages Rising health care costs have caused a national crisis, and all agree we must embrace reform. President Obama has initiated his national health care plan in the hopes of decreasing some of the inflated costs. When attempting to resolve this issue, one must always address the root of the problem. A large portion of these inflationary costs stem from malpractice lawsuits, and so begins the debate for tort reform: legislation which would cut the costs of health care by reducing th e risk of civil litigationRead MoreEssay on External and External Influences in Health Care 798 Words   |  4 PagesExternal and internal influences are relevant in health care. These influences continue to affect the total operations of a health care facility. I will summarize the insights I have gained into the external influences of the new health care reform policy and quality initiatives. The recent health care reform legislation was passed in the house and senate this year. The senior vice president, that I have interviewed, states that health care reform is an â€Å"unknown† for organizations. In addition,Read MoreThe Effect of New Laws and Regulations on Compensation and Benefits Plans1205 Words   |  5 PagesNew Laws and Regulations Affect on Compensation and Benefits Plans Healthcare Reform and pension plan fee disclosures increase employer costs abstract The labor and economic climate and the labor market of today have a lot of uncertainty. In today’s soft labor market, compensation and benefits might seem like a non-issue. Small business are struggling to be competitive in the business world and in order for them to do so them must compete to hire those employees that have a high degree ofRead MoreIntroducing Federal Law: The Affordable Care Act1622 Words   |  7 PagesIntroducing Federal Law: The Affordable Care Act Introduction: One of the most important and hotly debated policy points of the 2008 election season was that of healthcare reform. The badly ailing, highly wasteful and economically imbalanced American healthcare system has been in desperate need of a regulatory overhaul. This formed the basis of one of President Obamas defining electoral promises and paved the ground for the enactment of a major federal policy change. Following Obamas electionRead MoreThe Affordable Care Act ( Aca )956 Words   |  4 PagesAffordable Care Act (ACA) (also known as â€Å"Obamacare†) is an historic piece of legislation that has had massive effect on healthcare in the United States. Its systemic effects on healthcare in this country are numberous, from insurance to ambulatory care, from healthcare related taxes to healthcare resources, and beyond. That said, the following research paper attempts to summarize how this massive piece of legislation has effected healthcare in the United States, to date; with a particular eye towardsRead MoreHealth Care Process Of Obama1107 Words   |  5 PagesDemocratic Party was in a position they had long waited for, to pass comprehensive health care reform legislation.1 As Obama entered office, Democrats were eager for the opportunity to pass legislation. From the beginning, the Obama administration’s strategy was a simple plan, do the exact opposite of what the Clinton administration tried; the Clinton plan became a invaluable blueprint for what not to do in health reform.2 For example, while the Clinton administration fought an unsuccessful two-front

The Outsiders By. Hilton - 777 Words

The Outsiders, a novel written by S.E. Hilton depicts a story of the life of a fourteen year old teenage boy named Ponyboy Curtis 14 year old boy. Life where he is, is segregated by money into two main groups: the Socs and the Greasers. The Socials or Socs, are more of the wealthier group, while the Greasers are poorer and lower class. The narrator and protagonist, Ponyboy, is a greaser wishing for a better life full of opportunity. The story is mainly about the clash between the poor Greasers and the rich Socs. All of the fighting between these two social classes, resulted in the main characters having to overcome many conflicts and obstacles. The obstacles that Ponyboy and his friends had to persevere were beyond their control, while dealing with the death of their loved ones, and being born into their social class. Pony and his friends were always fighting with Socs throughout the story. They were also forced to break the law, trying to persevere through obstacles that were far beyond his control. Before these events occurred, one of Ponyboy’s friends, Johnny, was attacked by the Socs. He had never hurt anyone, more specifically, â€Å"Johnny had never hurt the Socs,† yet they still attacked him (Hilton 16). Ponyboy was extremely close with Johnny and â€Å"was something more than a buddy to all of us† (Hilton 178). Ponyboy and Johnny encounter the same incident with Socs as before and fought for their lives. However, they are saved and left. This resulted in them having to goShow MoreRelatedAnalysis of Hilton Hotels876 Words   |  4 Pagessatisfaction, Goals and objectives, (changing the way hotel business has worked), and Change within the company; structurally inside and physically outside, adding elements, like entertainment, gaming, and outdoor activities, is the Hilton Hotel Company. History History of Hilton hotel has been very interesting as it started as Mobley Hotel in year 1919 a small building. Because, when the company started it had no plans or ideas of expanding, the sole purpose was to serve as a place for the travelers toRead MoreAnalysis Of The Book The Outsiders 906 Words   |  4 PagesThe Outsiders by S.E.Hilton is one of the most well-known books of all time. S.E. Hilton was born in July 22, 1948 in Tulsa, Oklahoma. She wrote the book, when she was fifteen, and it was published during a first year in college at the University of Tulsa (Hinton). The book made a huge impact. The book sold more than 14 million copies, and it’s the number one selling young adult book in history (Hinton). She would become really popular, and she would be would be known as â€Å"The Voice of the YouthRead MoreThe Outsiders Essay809 Words   |  4 Pagesï » ¿The Outsiders In class we have been reading a novel called ‘The Outsiders’ by S E Hilton. This book was published forty years ago and is still popular because it has an interesting theme and characters as well. The book was set in the 1960’s in Tulsa, Oklahoma, America. This book is about a boy named Ponyboy Curtis and his brothers and his gang. Ponyboy is from a gang called the greasers. The greasers are enemies with the socs who are the rich kids. Ponyboy is good friends with Johnny Cade, whoRead MoreCase Study961 Words   |  4 Pagesup, we were surrounded by people who could be a mix of all groups. There were many crippled, and many in formal dresses. All on the same side. Unlike anything I had ever seen. Somehow, I was the one to speak up. â€Å"Well! Hello there! My name is Ava Hilton, and this is my good friend, Pierce Mahoney. We come in peace, and more importantly, we want to stop the government’s discrimination.† The people exchanged unsure and doubtful glances. The same girl, Clea, said gruffly, â€Å"Well, Mia might have toldRead MoreHow Were The Lives Of Young People Throughout The 1960s?1516 Words   |  7 PagesHow were the lives of young people in the 1960s? S.E.Hinton, a twentieth century author wrote many books about youth. In her novel, The Outsiders, S.E.Hinton introduced the theme of conflict between the young teenagers. During S.E.Hinton s life, she experienced major changes in American lifestyle. After World War II, weekly income went up for families. With more money inevitably came a certain degree of independence - less parental support was needed for socializing and purchasing (OverviewRead MoreJust Days Before The Republican National Convention888 Words   |  4 Pagesticket alongside him as his vice president — Indiana Governor Mike Pence. â€Å"I m here today to introduce the man who will be my partner in this campaign and White House,† Trump said, beginning his remarks to a small crowd of New York supporters in the Hilton Hotel in Midtown Manhattan. â€Å"I found the leader that will help us deliver a safe society and a prosperous society, a really prosperous society, for all Americans.† The GOP presumptive nominee was slated unveil his VP pick at a news conference FridayRead MoreAnalysis Of The Book The Outsiders 1233 Words   |  5 PagesThe Outsiders, a novel by S.E. Hilton is set in Oklahoma in the 1960s, tells the story of a group of greasers that will always back each other up no matter what the situation. On the other hand, the play Our Town by Thornton Wilder, is set a small town in New Hampshire in the early 1900s that focuses on the lifestyles of common people that share common interests and live together as a whole community. Both stories emphasize the theme of cherishing life. In The Outsiders, Johnny, a sixteen year-oldRead MoreThe Islamic State Of Iraq And Syria1308 Words   |  6 Pagesincluded mass executions, abducting women, using girls as sex slaves(â€Å"Terrifying UN Report† par.1).They have greatly threatened to exterminate minority Yazidis in Iraq by killing any whom refuse to convert from Christianity to Islam. According to Hilton, the terror group has been holding girls and women, many whom are Yazidi women, being held in Iraq. There are only two purposes that ISIS has for holding the women which is to either sell them or to destroy morale by raping and torturing them. TheRead MoreThe Success Of The Bell Jar By Sylvia Plath1401 Words   |  6 Pageswas published, feminism wasn’t a common theme in most literature. Upon its publication in 1967 the most popular books of the time were One Hundred Years of Solitude by Gabriel Garcia Martinez and The Outsiders by S.E Hilton. Neither one of these popular books have a theme of feminis m. The Outsiders doesn’t even have any strong female characters. Both of the novels plot’s main focus is on a male or a group of males. The majority of books published in the same year The Bell Jar was in the United StatesRead More Cost Accounting: Its role and ethical considerations Essay1054 Words   |  5 Pages managers need to review the effect of their decision on financial reporting to outsiders whereas Variable costing can be used by managers to review the effect of management decisions on production, costs and profits. References: Absorption, Variable, and Throughput Costing. Retrieved on December15, 2004 from http://www.kellogg.nwu.edu/faculty/balachan/htm/Acct439/Solutions/solution_manual19.doc Hilton, Ronald W: Cost Management: Strategies for Business Decisions, Second Edition:

Marilyn Monroe Free Essays

As far as advertising goes, It was near perfect In Its tragedy to touch on the readers’ subconscious senses of trust, logic, and emotion. This technique was developed by Aristotle and known as Rhetoric and Is delved Into three means of persuasion: Logos, Ethos, and Pathos. Logos Is the appeal to a person’s logic and reason. We will write a custom essay sample on Marilyn Monroe or any similar topic only for you Order Now Ethos is the appeal to a person’s trust through credibility and trust. Pathos is the appeal to the person’s emotions. This strategy is used in advertising to persuade the consumer to buy their product over another. This vintage 1986 Maxwell tape ad effectively used all three points of Aristotle Appeals with the SE of a statistic to satisfy the reader’s logic (Logos), Marilyn Monomer’s iconic status to appeal to the reader’s sense of credibility (Ethos), and Marilyn Monomer’s beauty, sex appeal, and charisma to incite an emotional response appealing to the viewer’s feelings (Pathos). Let’s begin with the ad’s success in appealing to one’s logic, or the Logos category. The ad uses a statistic stating that their tapes â€Å"†¦ Are manufactured up to 60% above industry standards. This statistic confirms the product’s quality and gives some sound science to the consumer. It’s a statistic, a number. People generally trust numbers. The statistic assures you that their product is manufactured over and above the industry standard and implies that all other brands are manufacture at bare requirements and no more. The consumer can feel confidence in the Maxwell brand because it’s scientifically validated. It’s logical and effectively appeals to the reader’s sense of reason. Secondly, the market team utilized Marilyn Monomer’s stardom and popularity to bring credibility to their claim and appeal to the reader’s Ethos. Marilyn Monroe was still extremely popular at this time and her reputation was solid and reliable. 2012 marks 50 years after her death and she continues to be a major figure in the world of cinema and Is still acknowledged and respected. This year she Is the official icon of the 2012 Cannes Film Festival and honored on the event poster. The poster for the event has a picture of Marilyn seductively blowing out a single candle on a white cake. The poster, Like the picture In the Maxwell ad, captures her elegance and beauty. It Is recognizable and timeless. The consumer Is assured wrought her reliability, and her status and popularity appeal to the readers sense of credibility. Third Is the ads strongest pull, and It Is Its appeal to the viewer’s emotions, Pathos. Marilyn Monroe Is loved and adored by so many people and the advertisers knew they could bank on this. Part of what people loved so much about simple photograph. But many adored her story too. Marilyn Monroe had a touching and inspirational story. Marilyn Monroe was born Norma Jeanne Morton in the charity ward at the Los Angles County Hospital. Her childhood was shaped by instability and she was passed from family member to family member, and even frequently lived in orphanages. In 1945 a photographer took notice of her and took her picture. Months later she was modeling for the covers of dozens of successful magazines and her life was changed forever. She had an uncanny ability to capture the hearts and attention of America and has remained loved even decades after her demise. Her photographs, like the one in the ad, still incite an emotional response. And lastly, let’s not forget her sex appeal. Sex appeal was used in this add and is a ajar method used in selling products then and now. This ad concentrated on her stardom, but also played on her sex appeal too. Using words like â€Å"delicious dessert† and â€Å"the very best part of every man’s fantasy’. I wonder if the advertiser’s strategy could have been improved by focusing more on her film’s successes and her success as an actress. The product Maxwell was selling was mainly for movies and many of the consumers would have been women. Could some of the more conservative consumers been turned off by this approach? The ad was still brilliant and effectively used all aspects of persuasion.. How to cite Marilyn Monroe, Papers Marilyn Monroe Free Essays Marilyn Monroe was born on the 1st of June, 1926 as Norma Jeane Mortenson in the Los Angeles General Hospital. Her mother’s name was Gladys and father was unknown. Her mother’s mental instability caused her to be placed in the foster home of Albert and Ida Bolender. We will write a custom essay sample on Marilyn Monroe or any similar topic only for you Order Now She spent a troubled childhood in orphanages and at the age of sixteen she entered into a broken marriage with James E. Dougherty who was a defense worker. In the year 1944 Dougherty was sent overseas for marine operations and during that time Norma Jeane worked in a factory. The Army officials photographed women working in that factory in order to show their war effort. David Conover, the photographer, took her photographs and they proved to be immensely popular and by the year 1945 she emerged as an icon of glamour and her photographs appeared on the cover pages of national magazines (MONROE, MARILYN). The pictures of Norma Jeane attracted the attention of several modeling agencies and consequently she signed up with a modeling agency. In 1946 she and her husband separated judicially. Soon she became a popular model and obtained the sobriquet of sex goddess. In the same year she was signed up with the 20th Century Fox studio. She played small roles in two movies and later the studio ended their contract with her. It was principally her charm and beauty and not her acting talent that established her as a movie star. She was unable to establish herself as an actress. Moreover, her sex symbol image obfuscated the fact that she was intelligent, hardworking and committed to her work (MONROE, MARILYN). While working with Twentieth Century Fox studio, she changed her name to Marilyn Monroe. The studio offered her with only minor roles in movies. After ending her contract with that studio she was unemployed and at that time she posed nude for a pin – up calendar. The calendar became a huge success and was treated as a collectors’ item. Her first significant job was in the year 1950 when she acted in the film ‘The Asphalt Jungle’. She was acclaimed by many movie critics for her acting in that movie. She acted in several other films and another film that she acted in was named ‘All about Eve’. Both these movies brought her fame as a scatterbrained blonde exposing sexuality. Thus she became a star and a celebrity. By 1953 she acted in the films ‘Niagara’, ‘How to Marry a Millionaire’ and ‘Gentlemen Prefer Blondes’. In 1954 she married a former baseball star Joe DiMaggio but the marriage lasted for only nine months after which they were divorced. The image of sex – symbol followed her everywhere. Her wide eyed charm, physical voluptuousness and natural sex appeal made her an international celebrity. Her mannerisms and looks were imitated widely by people. Eventually she became frustrated with having to play similar roles in movies and accordingly she planned to establish a production company. She went to New York to study at the Actors Studio and acted in ‘Bus Stop’ in 1956 and ‘Some Like It Hot’ in 1959. She showed maturity in her acting in those two movies and was acclaimed by the public and critics alike. In the year 1956 she married the writer Arthur Miller. Her husband wrote the story of The Misfits in 1961 in which she was starred. After a week of releasing the movie she divorced Miller. She experienced many difficult times throughout her life. During her depression, she was hospitalized for treatment in a mental clinic and she was fired from a movie for her coming late to the studio. Her depression further intensified and she commenced to take drugs to alleviate her psychological trauma. Finally, she ended her life by taking an overdose of barbiturates. She enjoyed the status of a celebrity and she was worshipped as a sex goddess. However, she had been exploited by Hollywood and men (Monroe, Marilyn, (1 Jun 1926 – 5 Aug 1962). In The Crystal Reference Encyclopedia). On May 19, 1962, Marilyn Monroe attended the birthday celebration of the US President John F. Kennedy in Madison Square Garden. In this function, Monroe sang the birthday song as a tribute to the President. It is reported that her affair with President Kennedy commenced from this occasion. Further, the Attorney General Bobby Kennedy was also reported to have had an affair with Marilyn Monroe (Brandon). Marilyn Monroe had lost weight and stopped consuming sleeping pills in order to get a new look as she was to star in the movie ‘Something’s Got to Give’ that commenced in the year 1962. This film was being produced at the Twentieth Century Fox studio. At the same time, the studio was also producing another high budget movie, namely, Cleopatra that was starring Elizabeth Taylor and Richard Burton. With the production of Cleopatra, the studio incurred heavy financial losses and fell into debt. During the time that Monroe was acting in the film she was suffering from bronchitis and was consequently reporting late for schedules. So the studio wanted to remove her from the movie in order to claim insurance amounts to recoup their losses in ‘Cleopatra’. As such Twentieth Century Fox studio removed Monroe from their film production on the 7th of June, 1962 (Brandon). During this extremely distressing and turbulent period, Marilyn tried to remarry her ex-husband Joe DiMaggio and was visiting him frequently. They fixed their remarriage date for the 8th of August, 1962. At the same time, Twentieth Century Fox invited her to complete the film ‘Something’s Got to Give’. They offered her a salary that was two and half times more than the previous salary. Monroe bought her first ever home at 12305 Fifth Helena Drive in Brentwood and indulged herself to her heart’s content in the process of decorating her new home. Subsequently, she invited her friends for dinner. On the 5th of August 5, 1962, Marilyn Monroe was found dead by the house keeper. The reason for her death could not be ascertained and after three hours of her demise the police were informed, giving rise to a number of speculations as to the cause of her death (Brandon). Two days after her death, Joe DiMaggio made arrangements for her funeral. No person from either Hollywood or the press was invited to attend the funeral of Marilyn Monroe. Close friends and relatives attended to pay tributes to Monroe; however, Arthur Miller did not attend the funeral. Allegations of having caused Monroe’s death were hurled at the Kennedys, the Cosa Nostra and other persons but none of these were proved and her death continues to remain a mystery (Brandon). An empty bottle of sleeping pills was found by the side of her bed, in addition to fourteen other medicines and tablets. Her death affected not only the United States but also the world. Her fame far outshone her contribution as an actress and her death made two of her films ‘Seven Year Itch’ and ‘Some Like It Hot’ smashing hits all over the world (The New York Times ). The autopsy report of the Los Angeles coroner attributed her death to drugs, but the Los Angeles police refused to consider her death a suicide. There was no evidence as to how many pills she had consumed before she died and Monroe had been dismissed by Twentieth – Century – Fox on unjustifiable grounds. A few days before being dismissed, she had agitated against attacks on stars (The New York Times ). Works Cited Brandon, H. Marilyn Monroe: The Legend. 1996. 5 September 2007 http://www.ncu.edu.tw/~wenchi/english/articles/monroe/monroe_bio.htm. MONROE, MARILYN. 1991. 5 September 2007 http://www.credoreference.com/entry/5868708 . Monroe, Marilyn, (1 Jun 1926 – 5 Aug 1962). In The Crystal Reference Encyclopedia. 2005. 5 September 2007 http://www.credoreference.com/entry/5745077 . The New York Times . Marilyn Monroe Dead, Pills Near . 1998. 5 September 2007 http://www.nytimes.com/books/98/11/22/specials/monroe-obit1.html. How to cite Marilyn Monroe, Essay examples

Analysis of Steve Jobs leadership

Questions: 1.Demonstrates how a range of leadership theories, approaches and perspectives apply to the leadership style of Steve Jobs? 2.Include an evaluation of Steve Jobs leadership style during his time at Apple in the context of the contemporary leadership? Answers: 1.Comparison between Steve Jobs and Tim Cook It can be said that both of these individuals thatisJobs and Cook had been facing the pressure at work and they have spent lots of years workingtowardsthe perfection and abilityto movethe people out of the business who were not performing well. When Jobswasthe CEO, the clients were in a beneficial positionbecause hehad an ability to get the best out of the employeesand provide with the most excellent quality of goodshowever itwasn't easy to work with Jobs (McInerney, 2017). There have been different leadership traits shown by both the leaders thatareJobs and Cook. These two leaders have been focussing on their own ideologiesfor locationof course, strategies of marketing and client contentment. The different leadership styles have been followed and these have been discussed underneath with comparison among both ofthem innovationof product: there was a strategy of producing "insanely good items "atApple,when Jobs was in the position. He would make best of his efforts tocreate anyitem. In case any worker would be on vacation on leave, he would want him to work overnight to carry out the required transformations (Proctor, Bicknell, 2012). This way he was not considerate about the psychological harm to the workers. Therefore he treated the human resources just as stalls for making great items or services for the customers all over the world. Rather, Tim Cookgives properattention to each and every aspectinthe business. Herealiseswhat the workers want and also focuses on the social responsibility my betterment of the work environment. This change in leadership has led to a high impact on the innovation met thirds of Apple. The leadership of Steve Jobs created rebels however thing who has a gentlestrategy whichmakes the business to be conventional in approach. As for different studies by the professionals of the industry, during the leadership of Cook, Apple had started to update thecurrent lineof course rather than bringing any revolution totablesuch as iPad,iPhoneand iPods. As for the employees of Apple, Steve Jobs had been a CEO off the warfare. He came back to Apple when the business was suffering and so he was extraordinary confident and his aggressive nature brought Apple back to the market. At that point of time digression was appreciated however after gaining the reputation of global leader in communication technology, he was advised that this aggression had to be controlled somehow. However Cook seems to be very come in nature and he is not aggressive therefore the business has taken a gentle turn (Steinwart, Ziegler, 2014). As per book, Steve was focused to words the development of innovative ports in excellent products however he ignored the interest of his workforce and considers them only as ways of fulfilling the goals of the company. However Cook has been focusing on all the aspects of the business. Prior to Cook, there was a complicated financial and operating of situation. Even though Jobs had been providing with an example of visionary leadership by providing with innovative designs, still there was a compromise on the Quality side. There were also issues because of rising costs and bad accessibility of the items. Apple had been a constant player in the market but by Cook taking over the organization, there was a revolution. He turned out to be a change agent for the policies of competitiveness and marketing. He was experienced at IBM where he had gained knowledge of supply change management. Therefore Cook brought in huge amendments in designing, reducing, marketing strategies of Apple. His leadership style is based on the theory that there is simple way out is for every complicated issue. For working towards this theory, he initiated huge marketing campaigns, expense saving strategies and engineering tasks. Even though Cook has shown that he has been talented to Control Apple as a company still there or various things which he lacks, in comparison to Jobs. Jobs had a real charismatic power. His charismatic leadership, brilliance was recognised for his capacity to make the workforce cry. He could get work done from people at any point of time. Cook also has brilliance and can also manage people well. There is one common characteristic of both the leaders which is competitiveness. 2.Analysis of Steve Jobs leadership approch regarding the contemporary leadership Steve Jobs have been a transformational leader because he laid his goals himself and performed extraordinarily to attain those. Steve Jobs had been an exceptional leader and is thought out to be a leading figure in the two industries that is computer industry and entertainment industry. He had made a huge effect on the contemporary community by his involvement, achievements that he got in the industry. He had a tough style of managing. The major challenges which are usually faced by the global leaders have been categorised into six types. Both these leaders anyhow face these challenges consistently. These are: Building managerial efficiency, motivating and inspiring other people, development of staff members, Leading the team, initiating and managing change, dealing with internal stakeholders and business politics. The Contemporary leaders have to lead and motivate a diversify team of individuals, performed across the business boundaries, and hence the affectedness and also focus on the development. Externally also they experience a complicated and globalised situation and therefore they have to deal with the needs of the government for competitors and stakeholders. In this contemporary world, there are various cultures in ward there for the leaders have to be Aware of them, in order to be successful. They have to work beyond the cultural boundaries and also with people who are not like them and differ in terms of getting work completed. The major challenges faced by contemporary leaders have been segregated into six common heads. The leaders face challenge of developing the required capabilities like management of time, privatising, decision making, and strategy making and also matching the pace of the work. These leaders have to motivate other people also so that they are contented with their job roles. In case of Steve Jobs, the implies had been considered as weird tools for carrying out the job however the contemporary leaders need to know the art of motivating people to work in the smarter way. The leaders need to build a team, develop 13 and manage it by instilling of pride in it and supporting it. The leaders also need to aware of the ways of managing a huge team and also about the ways of taking over a fresh team. Change management is also a great issue which has to be handled very carefully by the leaders. There are various employees who resist change and a successful leader is one who can overcome such resi stance and deal with the workers in an efficient manner. The leaders have to deal with the relationship management and image building of the business. Not like Steve Jobs, rather like Tim Cook, the leaders have gained the managerial support and also to get by in from different divisions, teens and people. Since Apple is a huge company therefore the workload is highly challenging and there are many unique innovative and critical projects carried out with handful of resources in the team ("Steve Jobs vs Tim Cook: Who is Better As a CEO of Apple?", 2017). Therefore the leaders have to juggle the priorities at the forefront. The biggest challenge faced by contemporary leaders like Tim Cook is that the global business environment ensures that the businesses will always be facing dramatic changes beyond their control. Conclusion and Recommendations It is very clear that the contemporary leaders face more complications all over the globe. Even though Steve Jobs was not appreciated by many however being a visionary, lots of people also find his leadership style to be attractive. Tim Coke can be termed as an ideal leader for Apple if the contemporary issues and gentler work approaches are to be kept in mind. Steve Jobs was anyhow one of the big giant off the computer business. His leadership style has been compared to many however the new challenge for Tim Cook is to move out of the shadow of Jobs. One more leadership skills of Jobs forced to cough being patient. He did not rush anything and required more time in preparing what he did. He had been totally focused on the products to be provided and to Swiss francs ability end to end. At the foreign Jobs and is tiny thing created a design for the latest Macintosh, in the beginning of 80s, he wanted to create an insanely great product (Hardy, 2017). He was not focused to words maximi sation of profits or trade of among the expenses. He wanted no compromises and wanted to deliver the best product which would bring revolution in the computer industry. Theory of Jobs was to focus on creating great items and does the profits followed on their own. Similarly John Sculley who also managed Apple from 1983 to 1993 had been focused more two words the maximising revenues rather than designs. This theory of Scully led to a gradual decline in the business of Apple. Concluding the same, Jobs had put everything into the business be it his personality, stress, weaknesses and his way of lading. He had been a task oriented leader and was always focused to words his job and business performance, ignoring what public, Staff members all individuals felt about him and his ways of lading. He was an unconventional leader and had a confidence on his own style of managing ("5 Surprising Insights About Steve Jobss Management Style", 2017). He had a belief in whatever he did. His demand of excellence from the workers led to great criticism for him. He had an ability to make people follow him even if they did not want to audit not preferable. He was a great Resource to Apple because of his unconventional mail fleeting. He believed in Duckers theory of old-fashioned way of leadership. He did not take leadership like a rule or responsibility rather he took it as a position or ranking therefore he treated other implies as mere resources for attaining the busines s goals. It is recommended that the new styles are applied and not just the style of Steve is followed, rather a mix of styles of Jobs and Cook is beneficial. References 5 Surprising Insights About Steve Jobss Management Style. (2017). Fast Company. Retrieved 20 April 2017, from https://www.fastcompany.com/3044205/5-surprising-insights-about-steve-jobs-management-style Hardy, E. (2017). With Steve Jobs Passing, Apple Looks to New Leadership. Brighthand.com. Retrieved 20 April 2017, from https://www.brighthand.com/news/with-steve-jobs-passing-apple-looks-to-new-leadership/ McInerney, S. (2017). Steve Jobs: an unconventional leader. Executive Style. Retrieved 20 April 2017, from https://www.executivestyle.com.au/steve-jobs-an-unconventional-leader-1lcmo Poomath, J. (2014). Book Review: Yukari Iwatani Kane, Haunted Empire: Apple after Steve Jobs. Paradigm, 18(2), 239-241. https://dx.doi.org/10.1177/0971890714558711 Proctor, N., Bicknell, T. (2012). Apple After Steve Jobs, Re: Museums. Curator: The Museum Journal, 55(4), 479-485. Steinwart, M., Ziegler, J. (2014). Remembering Apple CEO Steve Jobs as a Transformational Leader. Journal Of Leadership Education, 13(2), 52-66. Steve Jobs vs Tim Cook: Who is Better As a CEO of Apple?. (2017). Igeeksblog.com. Retrieved 20 April 2017, from https://www.igeeksblog.com/steve-jobs-vs-tim-cook/