Deconstruction of an Advertisement

COMM 10265 DECONSTRUCTING AN ADVERTISEMENT ASSIGNMENT Sexy Subaru Car Wash Sexy Subaru Car Wash Sexy Sumo Car-Wash Video. flv – YouTube Subaru puts a new Eastern satirical twist on the tradition Western sexy car wash in their advertisement for the Forrester which in place of Heidi Klum or Jessica Simpson sumo wrestlers scantily washing the new vehicle. This advertisement starts off with a dirty Forrester pulling into the car wash with seductive music playing in the background.Most audiences expect a group of supermodels in bikinis to come out and wash the car, however the elderly couple and the audience is surprised to see six sumo wrestlers come out in uniform to wash the car. The sumo wrestlers whip their rags and rub their stomachs up against the car to depict a scene of what the average sexy car wash would be like when sumo wrestlers take the place of bikini models. Give credit to Subaru for taking this substance of style approach to advertising, with the humor doing their cause no harm. What social groups is the advertisement aimed and what social groups are represented in the advertisement?This advertisement by Subaru is aimed at automobile consumers in Canada, as well as an unintentional client base which see the advertisement as an activist-like change to the way car commercials are being produced. Its humorous and non-conformist provocativeness of the ad engages a different kind of audience than the average car purchaser. There is no specific age or gender that this commercial is aimed at, and by replacing supermodels with sumo wrestlers the car is now being advertised more broadly to include women in the target market.Does the advertisement violate or reinforce social/cultural norms? By using sumo wrestlers the Japanese car company Subaru has put an eastern cultural twist to the advertisement and this contrast is meant to be satirical in nature. In traditional western advertisements particularly in the automobile industry the use of a stereotyp ical â€Å"bombshell† would be used to promote products. This is to give the impression that the sleek new product will help you attain these stereotypical man/women of your dreams.This ad violates social and cultural norms by replacing beautiful women who normally would advertise cars with sumo wrestlers, a reference to the origin of the cars manufacturer. In an article published in Motor Authority it was quoted that â€Å"Unlike the bikini-wearing models in other ads, you're not left wondering where the car is†¦If anything your eyes seek out the [car], if only for aesthetic relief. † (Lienert 2011) In this advertisement Subaru Canada is also portraying a sense of Japanese pride. Sumo wrestlers are honored in Japan and by replacing a Canadian or American supermodel with a symbol of Japanese pride, the sumo wrestler.This connects viewers with the pride of a Japanese manufactured car that the ad is trying to sell. What else is the ad selling? Subaru Canada is selli ng a new type of car advertisement which shows deviance to societal norms by changing the image of what people think is sexy. Sex sells is a long standing phrase that can be used to define the advertising industry and before this commercial was released many manufacturers marketed â€Å"sexy† car advertisements using Sports Illustrated swimsuit models or models of a similar stature.Subaru in lieu of the sexy bikini models has chosen to express their individuality by chosen a cultural representation to poke fun at traditional advertising. Subaru takes a humorous approach to the commercial, selling the attributes of the vehicle. The trend of substance over style is now more apparent as consumers are much more educated especially in regards to the auto industry. Buyers are now more likely to be concerned with mileage, service ability/availability and resale value rather than whether or not their ride can get them a date for Saturday night.Works Cited Hall, S. (2011, 11 30). Retr ieved from http://www. adrants. com/2011/11/car-brands-still-using-sex-to-sell. php Lienert, A. (2011, 02 17). Subaru lampoons supermodel ads with sexy sumo wrestlers. Retrieved from http://www. insideline. com/subaru/forester/2011/subaru-lampoons-supermodel-ads-with-sexy-sumo-wrestlers. html Norm (social) . (2012, 11 10). Retrieved from http://en. wikipedia. org/wiki/Norm_(social) Sexy sumo car wash. (2010, 05). Retrieved from

Management Accounting – Setting Prices

cco Management Accounting Tutorial 5 15-3. List and briefly describe 4 major influences on pricing decisions Customer Demand: the demands of customers are of paramount importance in all phases of business operations, from the design of a product to the setting of its price. Product-design issues and pricing considerations are interrelated, so they must be examined simultaneously. For example, for a higher quality product; you need higher quality materials which will affect a higher cost and needs more time and this will lead to a higher pricing on a product.Also, a manager must not price its product out of the market price range. Actions of Competitors: companies must keep an eye on its competitors. If its competitor reduces its pricing on a product, they might have to follow suit to avoid losing its market share. However, one must not follow the actions of its competitors’ blindly as a company has to predict competitive reactions to its product-design and pricing strategy. Th e company must also be careful to properly define its product, such that if they increase the price of the product; will the consumers continue purchasing the product?Costs: some prices are determined almost entirely by market forces. Industries such as agriculture; where most products are market-driven. To make a profit, farmers must produce at a cost below the market price. This is very risky as it is not always possible to produce at a price lower than the market price and this will inevitably lead to losses for the farmers. In other industries, prices are set by adding a markup to production costs so managers do have some latitude in determining the markup. Therefore, both market forces and cost considerations heavily influence prices.No organization or industry can price its products below their production costs indefinitely. And no company’s management can set prices blindly at a cost plus a markup without keeping an eye on the market. Political, Legal and image-related issues: managers must adhere to certain laws. The law generally prohibits companies from discriminating among their customers in setting prices. It is also forbidden in collusion in price setting between major firms. Political considerations also can be relevant.For example, if the firms in an industry are perceived by the public as reaping unfairly large profits, there may be political pressure on legislators to tax those profits differentially or to intervene in some way to regulate prices Companies also consider their public image in the price-setting process. A firm with a reputation for very high quality products may set the price of a new product high to be consistent with its image. 15-11. Write the general formula for cost-plus pricing, and briefly explain its use. Price = Cost + (Markup % * Cost) 15-12. List the 4 common cost bases used in cost-plus pricing.How can they all result in the same price? – Variable manufacturing cost + (Markup % * Variable manufacturing cost) – Absorption manufacturing cost + (Markup % * Absorption manufacturing cost) – Total cost + (Markup % * Total cost) – Total variable cost + (Markup % * Total variable cost) Several different definitions of cost, each combined with a different markup percentage can result in the same price for a product or service. 15-13. List 4 reasons often cited for the widespread use of absorption cost as the cost base in cost-plus pricing formulas. – In the long run, the price must over all costs and a normal profit margin.Basing the cost-plus formula on only variable costs could encourage managers to set too low a price in order to boost sales. This will not happen if managers understand that a variable cost-plus pricing formula requires a higher markup to cover fixed costs and profit. Nevertheless, many managers argue that people tend to view the costs base in a cost-plus pricing formula as the floor for setting prices. If prices are set too close to variable manufacturing cost, the firm will fail to cover its fixed costs. Ultimately, such a practice could result in the failure of the business. Absorption-cost or total-cost pricing formulas provide a justifiable price that tends to be perceived as equitable by all parties. Consumers generally understand that a company must make a profit on its product or service in order to remain in business. Justifying a price as the total cost of production, sales, and administrative activities, plus a reasonable profit margin, seems reasonable to buyers. – When a company’s competitors have similar operations and cost structure, cost-plus pricing based on full costs gives management an idea of how competitors may set prices Absorption-cost information is provided by a firm’s cost accounting system, because it is required for external financial reporting under generally accepted accounting principles. Since absorption-cost information already exists, it is cost-effective to use it for pricing. The alternative would involve preparing special product-cost data specifically for the pricing decision. In a firm with hundreds of products, such data could be expensive to product. 15-14. What is the primary disadvantage of basing the cost-plus pricing formula on absorption cost? The primary disadvantage of absorption-cost or total-cost pricing formulas is hat they obscure the cost behavior pattern of the firm. Since absorption-cost and total-cost data include allocated fixed costs, it is not clear from these data how the firm’s total costs will change as volume changes. Another way of stating this criticism is that absorption-cost data are not consistent with cost-volume-profit analysis. CVP analysis emphasizes the distinction between fixed and variable costs. This approach enables managers to predict the effects of changes in prices and sales volume on profit. Absorption-cost and total-cost information obscures the distinction between variable and fixed costs . 5-15. List 3 advantages of pricing based on variable cost – Variable-cost data do obscure the cost behavior pattern by unitizing fixed costs and making them appear variable. Thus, variable-cost information is more consistent with cost-volume profit analysis often used by managers to see the profit implications of changes in price and volume – Variable-cost data do not require allocation of common fixed costs to individual product lines. – Variable-cost data are exactly the type of information managers need when facing certain decisions, such as whether to accept a special order.This decision often requires an analysis that separates fixed and variable costs 15-16. Explain the behavioral problem that can result when cost-plus prices are based on variable cost. If the managers perceive the variable cost of a product or service as the floor for the price, they may tend to set the price too low for the firm to cover its fixed costs. Therefore, if variable-cost dat a are used as the basis for cost-plus pricing, managers must understand the need for higher markups to ensure that all costs are covered. 15-17. Briefly explain the concept of return-on-investment pricingA common approach to determine the profit margin in cost-plus pricing is to base profit on the firm’s target return on investment 15-18. Explain the phrase price-led costing. Target costing sets the target cost by first determining the price at which a product can be sold in the marketplace. Subtracting the target profit margin from this target price yields the target cost, that is, the cost at which the product must be manufactured. This simple, but strategically important, relationship can expressed in the following equation:Target cost = Target price – Target profit 15-19. Why is a focus on the customer such a key principle of target costing? To be successful at target costing, management must listen to the company’s customers. Management needs to aggressivel y seek customer feedback and then the products must be designed to satisfy customer demand and be sold at a price they are willing to pay. In short, the target costing approach is market driven. 15-25. Describe the following approaches to pricing new products: skimming pricing, penetration pricing and target costing.Skimming pricing; which the initial product price is set high, and short-term profits are reaped on the new product. The initial market will be small, due in part to the high initial price. This pricing approach often is used for unique products, where there are people who ‘must have it’ whatever the price. As the product gains acceptance and its appeal broadens, the price is lowered gradually. Eventually, the product is priced in range that appeals to several kinds of buyers. Penetration pricing; which the initial price is set relatively low. By setting a low price for a new product, the management hopes to penetrate a ew market deeply, quickly gaining a la rge market share. This pricing approach often is used for products that are of good quality, but do not stand out as vastly better than competing products. Target cost; where the company first uses market research to determine the price at which a new product can be sold. Given the likely sales price, management computes the cost for which the product must be manufactured in order to provide the firm with the cost for which the product must be manufactured in order to provide the firm with an acceptable profit margin.Finally, the engineers and cost analysts work together to design a product that can be manufactured for the allowable costs. This method is used widely by companies in the development stages of new products. It is projected long-run cost that will enable a firm to enter and remain in the market for the product and compete successfully with the firm’s competitors. 15-27. Briefly explain the potential negative consequences in pricing decisions from using a traditio nal, volume-based product-costing system. Use of a traditional, volume-based product-costing system may result in significant cost distortion among product lines.In many cases, high-volume and relatively simple products are overcosted while low-volume and complex products are undercosted. This results from the fact that high0volume and relatively simple products require proportionately less activity per unit for various manufacturing support activities than do low-volume and complex products, yet a traditional product-costing system, in which all overhead is assigned on the basis of a single unit-level activity like DL hours, it fails to capture the cost implications of product diversity.

Race Based Jury Nullification Essay

Jury nullification can generally be termed as the act by a jury who even though is convinced that a defendant is guilty of the charges he or she is accused of, decides to give out or acquit him or her of the charges for the jury’s own reasons (Brandy R. 2006). Jury nullification or for that matter can be defined as a process whereby the jury(s) nullifies â€Å"unfair laws by declaring guilty defendants not guilty†. On the other hand race based jury nullification involves the process of a jury acquitting an individual based on his or her race. This kind of cases is usually found in homogenous cases where the diversity of the jury is nil or very little. Earlier cases that include runaway slave laws as well as the present day cases like police shootings indicate that race based nullification is still a modern day courtroom issue. The nullification process usually takes place in the event that a criminal trial decides not to convict a defendant in spite of full proof of guilt due to the belief and view by jurors that the law is unfair or at certain times that there is an unjustly application of the said law. The basis of the nullification can be said, thus, to be â€Å"the unjustness of the law†, the application of the same law on the basis of race of a party. Additionally there are instances where cases that involve the terminally ill persons in the society are often given leniency by the jurors, when they do drugs due to their condition. The issue often is not just about nullification per se but at times is based and as such has brought a lot o debate on its essence in view of the law as well as ethics. In this paper, I will discuss the issue of race based jury nullification, its limitations as well as its merits. Finally I will evaluate the relevance of race based jury nullification in our present day society. Race based jury nullification Race based jury nullification involves the process of a jury knowingly acquitting a defendant based on his or her race and with the full knowledge that the defendant is guilty. There are empirical studies, which have shown that about 3 to 4 percent of jury criminal trails have been connected to jury nullification. The dilemma that the situation presents is overwhelming, considering that there exists no chance to stop the process of jury nullification as jurors and are never ordered or forced to convict defendants and also there is also no clause in law that makes it punishable for the juror to acquit someone. The overlying principle function of the jury is that it should complete the law, if necessary through the recognition of fundamentals of justification that traverses beyond the written laws of the land and not to â€Å"nullify† the instructions given by the judge. The focal point of reference when the jurors give the â€Å"not guilty† verdict and in the process is the issue of unjust nature of the law. Pros and cons Depending on which side of the debate you are on, this issue has both the ugly and the good side. There are various reasons why race based jury nullification has encountered criticisms even by its ardent supporters. One, the case can be used for majority cases, that is in instances where the jury consists largely of persons from the same race can effectively acquit one of their â€Å"own† (defendant from the same race). For instance, a largely constituted black jury would free a black American even tough she or he has committed a severe crime. Thus in view of the law, when a dangerous individual is acquitted on the basis of his or her race sets a bad precedence (Jemal, 1997). There are instances when white jurors have acquitted fellow whites through the process of jury nullification while in the face of it the said defendants actually engaged in an illegality that either harmed black or brown people in America. There are also instances when black jurors have freed fellow blacks on the basis of their races while they committed either a racial act or a severe crime. This has not helped the just course of the due process, blacks, whites as well as other races have engaged in the race based jury nullification, something that does not portend well for rules of the law. The nature with which the voting is normally done by the jurors is usually that of conscience, to an extent this is a total disrespect if not abuse of the laws of this land. When someone who is supposedly guilty is acquitted, this is tantamount to nullification of the very law. They are supposed to protect and on whose basis the jury even came into existence. Jury nullification has the potential to turn an otherwise coherent and cohesive society or state into some hostile, incoherent or even lead to civil strife. This is because when serious acts are committed, and rulings are based on races, the respective races may gang up against each other. It seems to be a defeat process in the face of the law that should be the guardian and protector of all. The most often conclusion drawn is usually that nullification is an integral part of power, which is essential for the checks and balances of the judicial system. Jury nullification has and will continue to play a dual role in the history of our country. There are certain instances in our history that jury nullification has proved to be a useful tool. For instance, in those cases that involved slavery or differential prosecution at certain instances let racist to go unabated. There is the possibility that over use of this power together with other real or imagined risks that it possess would be enormous if everyone were to understand and be aware of it. However, the absence of it would put and vest too much power with the executive and surely everyone else understands the consequences of excessive unbalanced power exercised by the government versus the power of the common citizens. Conclusion Overall, the race based jury nullification has been, still is and would always be a very highly debatable topic, whether one supports it or he or she is against it. In each and every argument put forward by anyone in the society for or against jury nullification process, there are strong, valid opinions and facts in support of the various respective reasons that cannot just be wished away. Having evaluated the situation, and with a critical analysis of the basis of the law of our great country, I came to a conclusion that with due respect the good job the jurors have done so far, the race based jury nullification should not be conducted or at least cordoned by the jurors. This does not mean that I am in anyway opposing or rejecting the whole idea of jury nullification. However, if the element of race becomes apart of the whole equation, then I strongly call for its ban. In my opinion and understanding of our history I believe jury nullification based on a defendant’s race does not promote unity within communities at any level. Considering the tremendous efforts our country has made towards a harmonious community and with the effort various personalities have put in educating and sensitizing people on how negative race based ideas has and can be. I believe the whole process is discriminatory and basically racial to the people in our society. This does not in any way mean that individuals should be ashamed of their races and promotes the values and ideals they stand for, but when a defendant is found guilty or innocent on the basis of the law by the jurors based on his or her race alone then there is a problem. Either the problem is with the law or our society but none of us wants either of these two scenarios. The basis for any juror’s decision should be facts, information as well as evidence that they receive throughout the trail. Jurors prejudices be it racial or otherwise should be left at their door steps before they get into the streets leave alone the courtrooms. Reference: Brandy Rivera, 2006, Race based jury nullification. Associated Content Cato Books 1999: Jurors Should Know Their Rights: A historical look at jury independence Jemal, 1997, Race Based Jury Nullification: A Path To Equality! http://www. geocities. com/athens/olympus/1320/nullification. htm Scheflin, Alan W. , (1999) California Bar Journal, Point Counter Point – Is it ever proper for juries to ignore or reinterpret the law? , Retrieved September 28, 2007 from http://www. calbar. ca. gov/calbar/2cbj/99mar/page14-1. htm

An Experience That Helped Me Grow I=Up

An experience that helped you understand purpose of Life: When God created this universe, he created each every particle in it with a certain purpose and with a certain design in mind. And that is what our belief in our religion tells us that no one is superior or inferior in front of Allah but it’s our deeds that make us superior or inferior in front of our creator. Our deeds are determined by our performance in the tasks that Allah gives us throughout our lives.My maturity in conceiving the purpose of life didn’t come naturally but it was achieved when I witnessed the life events of one of my closest friend and the way she coped with each and every challenge of life with an open mind and with great composure on her part. My best childhood and school friend Hiba was with me since 6th grade and she was well known among all her friend circle to be very charming not because of her good looks but more because of the way she always had the positive perspective for every eve nt happening around us.She was the one in our friend group whom we all used to look up to whenever we were stuck in little mischieviious and innocent situations of school life without knowing the fact that God is going put her through such big challenges of life where she will be all alone dealing with the high tides of this world. It was pleasant morning of winters and the school day began with usual exchange of pleasantries between classmates. Hiba was smiling and mischievous as usual and our 10th grade class teacher began the day with taking our attendance.Almost two lectures have gone by when a PA to principal came to our class and told Hiba to report the principal as soon as possible. A few minutes later we came to know that Hiba’s parents had died in road accident on the motorway. There whole class room went into complete silence and we had no difficulty imagining how hard this news will be for Hiba, who was the eldest among the sisters. She was a brilliant student and had always wanted to be a doctor. That evening all friends went to the Hiba’s home to pay our condolences and to our amazement Hiba was sitting all composed and calm.The only words we heard from her mouth were the pray that May god give her strength to be a support for her sisters and even at those tough times she was thankful to God for all the blessings He had bestowed open the family. Listening to her saying that prayer I felt as if we all are very immature about our perspective of living and also knew at that moment that God will become her greatest strength and will pull her and her sisters out of this situation and will bless her more than she will ever think of.That day I learned that we should be thankful to our God for every single breath of our life and instead of asking Him for more we should thank Him for what he has already given us. And we should never idealize too much instead we should be prepared to stand against every challenge, life throws at us and we shou ldn’t find strength in our weaknesses and lust for life but our main strength lies in our belief in Allah and what we have today right here right at the moment.Today Hiba is studying medicine on scholarship in one of the top university of Pakistan. And she is also managing her whole house with the money her father left for the family. I amm sure the day is not far away when she will be a famous doctor of Pakistan. We as persons and as a nation needs to understand that God gives challenges only to those who have the strength to bear them and belief in God is the most important ingredient of life which one should never forget.

Jazz Review Essay Example | Topics and Well Written Essays - 2500 words

Jazz Review - Essay Example They also accompanied it with basic tunes and chords outlines of soloist. The organization at the concert also contributes to it success since the band arrived in time for the event to be a success as they had planned with the hall manager. Most of the instrumentalists were middle age men who seemed to be more experienced and from the look of things it was clear that what they would deliver would be mature enough for the attending audience. The situational emotion was therefore transferred to lyrics, sounds and beats hence becoming jazz music. The advantage Mafia Jazz band had was that during this period of time, freedom was granted to all in members in that they were able to contribute in the lyrics as they play their musical instruments. This made them sing without getting tired. Jazz music is an art that does not require books, websites or even to be written on the paper for performance. It entails composing the music anywhere anytime of the day. It does not apply the use of all t he musical rules but it all about creativity of an individual so as to pass the intended massage accompanied by other musical instruments. ... This genre of music is more of emotional concern than the intellectual. This is because its effects to the listeners. From the live concerts, it’s clear to depict its effects to be spiritual out of its composition and performance to the audience. Jazz unique distinctiveness improvisation exemplifies other forms of music which requires the listeners to get the information rather than the personal connection of what is being delivered by the performer while on stage or any form of recorded medium. Other than jazz, most kinds of music involve the listeners during performance as written by the composer on stage. Jazz attracts most listeners into a deeper perspective with involvement of audience when each phrase is created. Jazz music on stage is new at all stages this is because the composer uses the time available to make the song a success and relief the listeners of their stress and days hard work. The passion of jazz is derived from the orchestral sonorities thriving on the mu sical instruments diversities. This makes it more different from other classical music that strive to obey the rules of music. In American culture, jazz is considered as the most significant kind of music expression due to its outstanding outcome to music as an art. Jazz is presently adorable all over the world even though it originated from a smaller land in the United States of America. People appreciate this form of music since it motivates an individual besides its energetic performance by an artist. This has made this genre to evolve and seek different levels of artistic delivery. With this improvement, it has given rise to many different jazz styles. Jazz music gives one a life experience and emotion due to its creative inspirational force and discourse that show chronicles story of

331 U.S.1, 67 S. Ct.1047,91 L.Ed.1301,1947 U.S.3021 Essay

331 U.S.1, 67 S. Ct.1047,91 L.Ed.1301,1947 U.S.3021 - Essay Example It was the genesis of the current tax law which states that if a buyer assumes a nonrecourse debt upon the sale of a property, that assumption will be equivalent to receiving cash proceeds from the seller of the property and thus should be included in the calculation of tax. The following section gives a brief of Crane v. Commissioner. (Lau, 2007).   The petitioner’s husband died and because she was the sole beneficiary of the will, she had to inherit all the property he owned. Among the property, there was an apartment he had built on mortgage. Therefore, the petitioner contracted with the mortgaging company to continue operating the property and remit the net rental to the company. The petitioner was the sole beneficiary of the will her husband had written. Her husband owned an apartment building and a lot which were subject to a mortgage. The apartment building was valued at 255,000 US dollars. The petitioner entered into an agreement with the mortgaging company to allow her continue operating the property. The agreement allowed the petitioner to remit the net rentals to the mortgaging company. The apartment building did not have equity and this was because the outstanding balance on the mortgage and the interest in arrearage equaled the total appraisal value of the apartment. This petitioner owned the apartment for seven years and during this time, she claimed depreciation deductions. The petitioner later sold the apartment to a third party for 3000 US dollars which she paid 500 US dollars for expenses incurred during the selling process. The third party also took the apartment subject to a mortgage. Because the petitioner believed that she had no basis on t he property, she took zero depreciation, and thus, the sale of the property generated a gain of 2500 US dollars. The Commissioner of Internal Revenue determined that the petitioner had realized a net taxable gain of 23, 767.03 US dollars. The Commissioner’s theory was that the property was not

Are social network site good for our society Essay

Are social network site good for our society - Essay Example Studies have shown that this has significantly lowered worker productivity in many organizations. This has resulted in many companies recording losses. The other danger of social sites is that they expose children to predators. There are various sexual crimes that are committed through the use of these sites in different parts of the globe. Social sites promote human trafficking and they also promote other cyber crimes through identity theft. Security is limited in terms of the use of social sites and this has given criminals the opportunity to steal personal information belonging to other people. Some companies have recorded massive losses as a result of crimes that have been committed through the use of social sites. The use of social sites also expose computers to viruses and this can lead to loss of vital personal or company information. Therefore, it can be noted that the benefits of using social networks social in nature, they just offer personal gratification to the individuals who use them. However, the disadvantages of using social networks are gross and they outweigh the benefits. Huge financial losses are often experienc ed by both individuals and organizations as a result of the use of social