E-Business Case Study Essay Example | Topics and Well Written Essays - 4000 words

E-Business Case Study - Essay Example The internet that has now emerged and matured, presents a paradigm shift in its very ideation. The infrastructure has acquired a business character, a transcontinental personality and a vending framework of wide-ranging, business, educational, scientific and personal data. Now its use covers real-time computer conferencing, audio broadcasting, video broadcasting, real time telephony and of course real-time business. E-business in its simplest form can be described as doing business in electronic form. Electronic business is the extensive use of computers, communication technology, networking technology and computerized data to perform business processes. In other words, e-business is any system of suppliers, distributors, or customers that use the Internet as the basis for their operations. It can range from using e-mail to communicate with customers and/or conduct business to a web page promoting a company, from a full e-commerce retail site to the integration of procedures and proc esses using Internet based technology. It takes its cue from terms like e-mail, e-commerce, e-governance etc. The term "e-business" was coined by Lou Gerstner, CEO of IBM. Today leading online stores and companies have moved beyond the ‘one-size-fits-all’ approach to internet relationship. It is an electronic commerce application used for B2B or B2C. Online shopping has become popular mainly because of its speed and ease of use. Initially users were mostly computer literates, but now the universality of access marks a paradigm shift in e-business operations. E-business is more than just e-commerce. It involves business processes spanning the entire value chain: electronic purchasing and supply chain management, processing orders electronically, handling customer service, and cooperating with business partners. Now the internet e-business portals greet each customer by name and present targeted information and services that correspond to each visitor's unique preferences and requirements. This type of personalized attraction increases customer loyalty, enhances revenue for the company and helps in establishing a valuable database of customers. The internet may be changing the way we do business, but it hasn't altered the fundamentals of human nature. People still respond to personalized services. They want to be treated as individuals and they appreciate intelligent assistance in finding products and services that meet their unique needs. Businesses that understand their customers and cater to their individual preferences benefit in two k ey ways. In the short term, they increase the sales potential of every customer interaction. In the long term, they establish a more loyal customer base. Corporate investments in e-commerce sales and marketing applications continue to climb steadily. With a personalized e-business solution, a company can customize the online experience for every visitor who comes to its internet, extranet, or intranet site. The process is relatively straightforward. Visitor information is accumulated through a registration process and by observing online behavior. Patterns can be analyzed and compared. Market segments can be defined and reliable predictions can be made about the products or services that interest a particular individual or group. Based on this analysis, a unique combination of information and promotions are presented to each user. The click stream behavior of each visitor can be monitored and feedback gathered accordingly. Personalized services can improve efficiency and communication throughout the e-business value chain. Companies can also push targeted content depending on the user's business role and personal preferences, further adding value to the user and strengthening the key business objectives. As is the case with the p ersonal business-to-consumer environment, in this case also the tangible and intangible benefits are quite comprehensible. Information flow can be optimized, so that right information gets to the right person at the right time delivering the right content.

ExxonMobil Corporation Research Paper Example | Topics and Well Written Essays - 4000 words

ExxonMobil Corporation - Research Paper Example The modern history of the US oil and gas industry began in the latter half of the 19th century with the first commercial oil drilling venture in Pennsylvania. The period 1955 - 2002 saw an important era in the US oil and gas industry. In spite of large scale production, the US saw itself drawing down its reserves of both oil and gas during this period. The US increased its reliance on foreign oil during the 1950s and 1960s. In 1960, the Organization of Petroleum Exporting Countries (OPEC) was formed. Various political and economic events, in particular the wars in the Middle East during the late 1960s and 1970s had substantial impacts on the world oil and gas industry. Prior to 1955, the US was both the largest producer of oil in the world with over 60 percent of world production and a net exporter of oil. A SWOT Analysis has been conducted to scan the internal and external environment that surrounds the company. With the aid of the analysis, a TOWS matrix has been drawn so as to study the challenges faced by the company and form strategies to counter these challenges. The modern history of the US oil and gas industry began in the latter half of the 19th century with the first commercial oil drilling venture in Pennsylvania. The period 1955 - 2002 saw an important era in the US oil and gas industry. In spite of large scale production, the US saw itself drawing down its reserves of both oil and gas during this period. The US increased its reliance on foreign oil during the 1950s and 1960s. In 1960, the Organization of Petroleum Exporting Countries (OPEC) was formed. Various political and economic events, in particular the wars in the Middle East during the late 1960s and 1970s

Read April Morning and write an essay Example | Topics and Well Written Essays - 1000 words

Read April Morning and write an - Essay Example For example in chapter 1 in the Afternoon before the battle, women are portrayed as religious people. This happens when Adam’s mother is preparing supper and when Adam delivers some water to her she asks him why he does not read the bible just like his father used to do. According to Adams mother, Moses Cooper the father to Adam had memorized the book of Lamentations by age of 15 which is Adams age (Fast 8). Another encounter in which women are portrayed as religious is when granny is having a conversation with Adam. When granny asks Adam about if the Committeeman was connected to Sam Adams and Adam replies yes she concludes that Adam is a theist which also shows the religious role of women in the novel (Fast 16). In addition to this, the author cites a reverend as one of the characters in this book but does not show any instances where the character inspires people to be religious leaving the role for women only. Another example of the theme of religion expressed by women in this novel is when granny asks Adam, â€Å"If God gave a person brains, then shouldn’t he use them?† Ruth is also portrayed as a religious young lady (Fast 22). At her teen age youth she was religious and granny ask why Adam had participated in trying to shake Ruth Simmons’s faith. The author also portrays the religious nature of women in the novel when granny got into an argument with his son Moses when Moses said that, â€Å"The highest good was to doubt†. According to granny God was the greatest and hence could not be doubted (Fast 27). The author has also used women to show an understanding and caring character in this novel. Adam confesses that the only person who understands him is her grandmother and most of the time he will spend time with her and make stories (Fast 14). The author further illustrates women as peaceful and caring people when granny tries to control Moses Cooper from attacking his son

Presidential election Essay Example for Free

Presidential election Essay During the 2004 presidential election, John Kerry offended dozens of military families, both the enlisted men and their relatives, with a gaffe he said was directed at President George Bush. The candidate for president claimed that most American soldiers joined the military because they had no better options, that the economy made them do it. While that may be the case for some soldiers, the reality is that a great many soldiers join the military for more than just the help with school or the paycheck. Especially after the September 11, 2001, attacks on the Pentagon and New York City, patriotism was a primary reason for joining the military as was the desire to see the world and serve their fellow man. Even for the soldiers that join the military for economic reasons, the service is more than just a paycheck and deserving of far better than the malicious words of an also-ran like Kerry. Jonson Mahathath is a United States Marine stationed at the Marine Recruiting Station in Louisville, KY. Mahathath, 21, will be the first to admit his primary reason for joining the Marine Corps was the opportunity. â€Å"I grew up in the middle of Missouri where the economy is bad, really bad. I knew that if I wanted to get out of there and have a life of my own, the Corps was a way out,† he said (personal interview, May 12, 2008). But that is only half the story. Mahathath said that since joining the Corps he has developed a newfound respect for servicemen and himself. When you choose to be a Marine, you know that you are committing to being part of one of the finest fighting forces in the world. You know the strength of character required to make it through boot and you know that a fellow Marine will never leave you behind. Try finding that kind of friendship and loyalty anywhere else,† he said. Indeed, after serving his first tour, Mahathath will likely reenlist, not because of the economy, but because of his dedication to the Corps. â€Å"This is a closer family than the one I was born into,† Mahathath said. Some people join the military to pay for their education and then discover other reasons for their military service. Rebekkah Henderson Thomas is one of those people. Thomas joined the Army Reserves to pay for her college education, but when the soldiers around her were deployed for war duty, Henderson felt the call to action. â€Å"I felt like I was cheating, like I wasn’t a real soldier. Here were all these people I trained with, going off to war and I was still here. I needed to be deployed, to fulfill my commitment,† Thomas said (Gunnin 2008, p. 1). Thomas could have served her entire commitment to the military without ever seeing combat, but her dedication to keeping her oath of service made her long for more. At the time she was deployed, Thomas left behind a two-year-old son and an ex-husband. Being away from her son will be difficult, but she gave her word and intends to keep it, she said (Gunnin 2008, p. 5). Airman Richard Burnell wrote in an Air Force Press Release that he joined the military for selfish reasons. â€Å"To be quite frank, my initial reason for joining the military was selfish. I enlisted Aug. 15, 1985, because I was unsure what I wanted to do with my life. I believed the military would provide me a healthy environment in which to decide. † (Burnell 2003). But the decision to join the military is not what made him a soldier, or in this case, an airman. â€Å"I became an airman because my squadron commander gave me responsibility that exceeded my confidence. He believed I was capable of things that I did not believe I could do. My desire to not let him down motivated me to accept the challenges he proposed. † (Burnell 2003). Essentially, he wrote, he joined the military to help him find a direction in life and the military not only provided it, it exceeded his wildest dreams. The reasons then why a person joins the military can be as wide and varied as the branches of the service, but to claim as Kerry did that people do it out of economic desperation is to underestimate the appeal and worth of the American military. Yes, it can be just a job to some people, but the old ad cliche is true as well, it’s more than just a job; it’s an adventure. It’s a family and a way of life.

A Letter From Prison Accounting Essay

A Letter From Prison Accounting Essay Computer Associates International, Inc. (CA) is a software company which sells software products for business. In the case, according to the Generally Accepted Accounting Principles, revenues for the software licensing should be recognized once a contract was signed, the software was delivered, and payment was reasonably assured. In Computer Associates, when the revenue recognition principles were met, it recognized the whole value of the licensing revenues quarterly. However, from the fourth quarter of the fiscal year 1988 to the second quarter of the fiscal year 2001, Computer Associates has backdated some contracts and allows it accountants to record these contracts in the present financial statements. In accordance with the Generally Accepted Accounting Principles, these contracts should be recognized in the next quarter. The future revenues which have recorded in the present financial statements lead to the higher profits and return on investments currently. What Computer Associ ates does is in the violation of the Generally Accepted Accounting Principles. What Computer Associates haves done is a kind of ethical elitism and ethical parochialism. Ethical elitism means that it is significant to maximize the interest of the top stratum or the elite no matter what to scarify and the ethical parochialism refers to that it is important to protect the interests of the individuals in-group. The executives of Computer Associates take their effort to recognize the revenues against the Generally Accepted Accounting Principles in order to protect the reputation of the company and meet the analysts estimation and make the investors confident to the company. However, the investors and shareholders cannot make a good decision by using the improper financial statements. In the case, as the former senior manager of the Computer Associates, Richards try to defense against the crime which makes him in jail. Richards considers that Computer Associates lacks of the information to justify whether the accounting operation in Computer Associates is legal or not. As to him, it is not a big deal for doing this and it is just a timing issue in the revenue recognition. Nevertheless, the revenue recognition in Computer Associates is against the Generally Accepted Accounting Principles. Computer Associates recorded the future revenue in the current financial statements to make the company seems to be profitable. The main function of the financial statements is to show how the company operates and offer the information about the company to the managers and investors. The financial statements are the tools in helping the managers and investors to make the decision. Computer Associates cloud the investors and shareholders about its accurate sales revenues within the current quarter. By using the inaccurate financial statements, strategies and investment are made incorrectly. From the Exhibit 4 in the case, the percentages that properly recorded revenue was inflated by improperly accelerated revenue in every quarter from 2000 to 20001 were all above 10%. Moreover, there are large differences between the announced EPS and EPS without improperly recognized revenue in every quarter from 2000 to 2001. The announced EPS were much higher than the EPS without improperly recognized revenue. Comparing to the analyst EPS estimated, Computer Associates cannot reach the analyst EPS estimated without improperly recognized revenue which is mentioned before. In order to make the financial statements more profitable, Computer Associates use the improper recognized revenue method to make the company seem more profitable. It is unethical for Computer Associates to use allowed accounting flexibility for its revenue recognition. What is accounting flexibility? Accounting flexibility refers to the process that the accountants use their knowledge of accounting rules and standards to manipulate the figures in the financial statement in order to meet some specific purposes. It is about the transformation of the figures in the financial reports from actual figures to the figure which were needed by the preparers, by taking the advantages of the accounting rules and standards. (Naser, 1993). It can help the management to manage the reported figures to be higher or lower. Examples of accounting standards which can use accounting flexibility are as follow: The revaluation of the assets. While in estimation of the assets current value through the depreciation, the estimations are usually made inside the business. It is subjective for the company to estimate the value of the assets. The management has the opportunity to estimate the value on the side of caution or optimism. When doing the estimation in the value of the assets, it refers to the change of the assets, depreciation expenses and the impairment losses. Therefore, the measurement of the assets and income change. The fair value recognition of the plan asset. According to IASB, fair value is defined as the market-based value. It means that the fair value of the plan asset is on the basis of the market transaction. it can be manipulated. When changing the fair value of the plan asset, changes will be recorded in the financial statements. Q2. Richards mentions how difficult it is to operate in the grey areas of accounting and indicated that he might have benefitted from more guidance from senior management. Critically indicate who in a listed firm is responsible for the content of the final accounting reports. Corporate governance is the processes, structures and information which use for coordinating the relations in the management of the corporation. It guarantees the efficiency and the accountability for the mechanism in the corporation to protect the interests of the shareholders. Good corporate governance can help the company to create good corporation culture. The corporation culture creates through the process of the management practices and values which directly come from corporate governance. As in the company, the responsibilities of the major office holders are as follow: Implementing the strategy of the company to make the company operation in the healthy way. Advising the board about the structures of the company and making sure the quality and the quantity of the staff in the company. Providing the accurate information about the company to the board and making the proper prediction for the company. Preparing the accurate financial statements within the Generally Gccepted Accounting Principles In the company, the management should take the responsibility for the accounting reports which is in accordance with the IFRS adopted in Australia. The management should make sure the financial statements are fairly present the financial position and performances of the company. In addition, management must guarantee the financial statements with the accounting standards and prevent them to being fraud. In IFRS 8, management must consider that the most recent pronouncements of other standard setting bodies that use a similar conceptual framework to develop accounting standards, other accounting literature and accepted industry practices. Even though accountants prepare the financial statements in company, the management determines in what ways the financial position illustrate and whether make changes in the financial statements. In conclusion, the management is responsible for the content of the final accounting reports. In Computer Associates case, as a senior manager, Richards did not take his responsibilities to correct the manipulation of the revenues in the financial statements and applied to the sales-driven culture in Computer Associates. He paid more attention to the sales and the revenues in the company. Therefore, with the support of the management included Richards, the improper revenue recognition method was implemented in the company. As for me, possible alternatives can be taken as follow: Changing the accounting policies. The company can use the legal way to manipulate the revenues. For instance, Computer Associates can change the depreciation calculation and change the allocation of the research and development expenses within the Generally Accepted Accounting Principles to reduce the expenses so that the profits can be higher. Changing the time of the transactions. It is helpful for delaying the expenses and the anticipation of the income, which will avoid fighting against the law and the accounting standard. Changing the terms of manipulation. Within Generally Accepted Accounting Principles, some other terms relative to the profits of the company can be manipulated in legal ways. For example, the calculation of the doubtful debts and allowance for uncollectible accounts. Changing the closing date policy of the sales target. As it is mentioned in the case, the customers use delaying tactics to negotiate with Computer Associates to get the better deal. Large proportions of the contract are booked in the final week of the quarter. That makes Computer Associates hard to recognize these contract in the current period and it makes Computer Associates to backdate the contracts. Changing the closing date policy of the sales target is helpful. Computer Associates can short the period for the sales target. For example, it can be closed monthly so that the contracts can be recognized in time. Q3. Consider managements incentives and choices in their actions. What are Computer Associates motivations to manage earnings and the financial ratios as represented in the accounting statements? Internal motivations As Richards mentions in the letter, the company culture in the Computer Associates is a sales-driven culture. It means that the more you sell, the more commissions you can get. The culture leads the company to be aggressive in operation. The goal of the company is to make profit as it can so that it can maximize the shareholders benefits. In addition, the compensations of the executives are on the basis of the sales. The executives would have high compensations when sales associates have reached the goals. According to a study of Massachusetts Institute of Technology in 1983 by Healy, there is a high possibility for choosing and changing accounting procedures in a sales-driven culture with bonus schemes. It is easily to manipulate the accounting figures to maximize the bonus awards. The study also that it is high incidence of voluntary changes in accounting operations in years following the adoption or modification of the bonus reward plan. In Computer Associates, it is so attractive to get the high quantity of compensations by manipulated the revenues. What is more, in Computer Associates, performance in business is a vital criterion. Non-performance is not acceptable in the business. Performance in non-revenue areas should be paid less attentions. In order to perform well, it is reasonable for Computer Associates to manipulate the improper revenue. External motivations The main reason for Computer Associates to manipulate the revenues is to meet the expectations of the market. According to the study of Kasznik and McNichols, the consequences of not meeting the expectations lead to lower future earnings, lower share price, lower market premium and penalization of the markets. Therefore, for Computer Associates, the motivations in order to meet the expectations can be concluded as follows: Future earnings. It is about the stakeholders. The Computer Associates needs to enhance its reputation in their stakeholders, such as distributors and customers. High earnings in the financial reports make the stakeholders more confident for the company. Therefore, the stakeholders would like to do business with the company. Share prices. According to the study of Amat, Blake and Dowds, the accounting flexibility can help to boost the share prices of the company and make the company appeared to less risks for the investors. From the Exhibit 4, it is obvious to see that the EPS without improperly revenue recognition is much lower than the expectation. That means the market will decrease the share price for Computer Associates because of the low revenues. In order to change the situation, Computer Associates should manipulate the revenues to meet the expectations to maintain or increase the share price so that the confidence of the investors can be enhanced. The analysts. As it is mentioned in the case, investors gain information about investments from the analysts instead of the company. The main method which Analysts gather the information about the company is to analyze the financial reports. If the company fails to meet the expectation of the market, the analysts will doubt about the companys future earnings and the credibility. Computer Associates do not want to make the analysts feel doubtful about the companys development so that it tries to manipulate the revenues to meet the expectation of the markets. Q4. All issues related to revenue eventually affect the calculation and recognition of income. Making specific reference to the Comprehensive Income Project initiated by the International Accounting Standards Board (IASB), carefully outline the concept of income that has been proposed by this project and the major issues highlighted. According to IASB, income refers to the increases in the benefits in the accounting period in the form of increases of the assets or the decreases of the liabilities which lead to the increase in equity. Comprehensive income is the changes in equity in a period of transactions and other events and circumstances from sources which are not owned by someone. All the changes in equity should be included in comprehensive income while the investment by owners and distributions to owners should be excluded. Comprehensive income is the sum of historic transaction income and unrealized fair value of the other items. For the historic transaction income, it refers to the entitys income during an accounting period which relative to the companys operation. In IFRS 13, fair value is the value which can be received when selling the assets or paying to transfer a liability in fairly transaction between knowledgeable and willingness parties. Fair value measurement defines as a market-based measuremen t and it is not an entity-specific measurement. Hard income refers to budgeted income that should be recognized during the operations and soft income is the actual income which recognized after the operation. In 2004, a Joint International Working Group on Performance Reporting was established (IASB 2004a). It is helpful in Comprehensive Income Project to establish the standards of the comprehensive income presentation in financial reports. (IASB 2005b) Comprehensive income requires the entity to present all the items relative to income and expense during the period. One single or two statements are accepted. When the Accounting Handbook 2009 was released, the definition of comprehensive income was published. However, income statement was still useful. Therefore, there is a confusion that as the income statement is useful, it seems the comprehensive income approach is quite inconsistent. The comprehensive income requires all the changes in the revenues and expenses and the disclosure items haven been changed. Q5. Critically review and provide an overview summary of a minimum of at least two (2) academic research papers that asses the price relevance of comprehensive income. Show how this research may have influenced subsequent releases and changes in focus by the IASB. In the study of Biddle and Choi, they focused on the debate about the fundamental definition in accounting, the comprehensive income and the consideration of IASB relative to the question. In order to justify those issues, information content, predictive ability and executive compensation contraction were used to examine. The study drew a conclusion that different definition of income makes different decisions and applications and disclosing separately comprehensive income components is useful for making decision. This study is the first study to examine this kind of issue. Another study which had done by Cahan, Courtenay, Gronewoller and Upton, suggested that, to some extent comprehensive income more value relevant than net income. Nevertheless, when doing the asset revaluation increments and foreign currency translation, the effect of comprehensive income was weak and there was no benefit in reporting the separate components of comprehensive income. In conclusion, as for the authors, in the comprehensive income approach, some information was useless, which lead to the comprehensive income did not really benefit the investors. As in a study of comprehensive income, Hanlon had the similar opinion with Cahan, Courtenay, Gronewoller and Upton. In Hanlons study, he mentioned the value relevance of mandated comprehensive income disclosures and discussed whether to choose reported in comprehensive income basis or reported in net income basis. He found that there is no evidence to support the value relevance which would be affected by the comprehensive income. Thus, he suggested that components of comprehensive income were not really value relevant after the controlling for the net income. From my point of view, after reading three essays above, IASB need to focus more on the uses of comprehensive income which IASB makes the entity to report. There are many differences between the different situations so that it leads to different adoptions. Revenue recognition is quite complex. IASB should do more researches to find out whether to use the comprehensive income approach or not when facing different situations.

Early Child Development Essay -- Child Development Psychology Sociolog

Early Child Development There are many key factors that play up to the role of early child development, starting from before the child is nonexistent, until the child is a full grown baby. Bodily Processes of Reproduction There are numerous hormones in the human body that play key factors in allowing a human being to reproduce successfully. Spermatogenesis Spermatogenesis is the 65 to 75 day process in which the human male anatomy produces sperm cells. In the male body, follicle-stimulating hormones, or FSH, and leutinizing hormones, or LH, are very important in the process of spermatogenesis. These hormones control sperm reproduction. The production of the hormones testosterone and androgens are stimulated by the leutinizing hormones. During this process, the follicle-stimulating hormones motivate the testes to produce sperm. The development of the sperm takes place in twisted tubules called seminiferous tubules. Mitosis occurs, in which the diploid cells multiply themselves constantly. Then, day by day, at least 3 million of these cells begin to undergo meiosis, where the number of doubled chromosomes is reduced in half by dividing the cell over and over again. In order for the first phase of Meiosis to begin, the cell must become a primary spermatocyte. After this has occurred, the diploid cell, which has 46 chromosomes, split into two haploid secondary spermatocytes, each containing only 23 chromosomes. In the next phase of Meiosis, Meiosis II, the two cells split, again, forming four cells also consisting of 23 chromosomes, and the cell undergoes the change in order to perform its more specialized function for reproduction. This production takes place in the male gonads, also known as the testes. Oogenesis Oogenesis, also called ovigenesis, is the process in which the female anatomy produces egg cells. The egg cell is made up of three layers: a jelly coat, the vitelline layer, and the egg cell’s plasma membrane. A hormone called gonadotropin releasing hormone, or GnRH, control the production of the follicle-stimulating hormones and the leutinizing hormones that, as stated above, are also found in the male body. The process of oogenesis is similar to spermatogenesis. Although produced by the leutinizing hormones, the androgen hormones control the levels of FSH, GnRH, as well as the LH. Oogenesis begins before bi... ..., M.D., F.A.A.P., Robert, (2001) Alcohol and Drugs During Pregnancy. Retrieved October 19, 2004 from http://www.drspock.com/article/0,1510,4547,00.html The Parent Report.Com. (2004). Newborn Vision. Retrieved October 28, 2004 from http://www.theparentreport.com/resourses/ages/newborn/health/58.html Piaget’s Cognitive Stages. (n.d.). Retrieved October 19, 2004 from: http://honolulu.hawaii.edu/intranet/committees/FacDevCom/guidebk/teachtip/piaget.htm Saskatchewan Education. Perspectives on Human Development Across the Life Span: Influences on Prenatal Development. (n.d.) Retrieved October 19, 2004 from http://www.sasked.gov.sk.ca/curr_inst/social/AgesStagesUnit2.pdf Saskatchewan Education. Perspectives on Human Development Across the Life Span: Looking Through the Eyes of the Fetus†¦What Do You See?. (n.d.) Retrieved October 31, 2004 from page 4 to 10 at http://www.sasked.gov.sk.ca/curr_inst/social/AgesStagesUnit2.pdf University of Albany. The Organized Newborn-Reflexes, Perceptual Capabilities and Social Readiness. (n.d.) Retrieved October 20, 2004 from the University of Albany web site: http://blue.csbs.albany.edu:8000/infancy.htm

Effects of television on children Essay

Every day for the few decades; children have been subjected to the harmful messages of advertisers on television. There is some discussion in the literary works over the years at which adolescent children can distinguish television broadcasts from programs, and when they can conjure up and want what they lay their eyes on and when they are able to figure out that the advertiser’s goal is to sell a manufactured product. Resolution of the dispute has been hindered by methodological difficulties and models which fail to fully apprehend and figure out children’s acknowledgments to advertisements. This research uses a book and ecologically accurate method of searching how toy advertising act on children by studying their demands sent to Santa Claus, monitoring game commercials and obtaining television viewing data. Eighty children aged from 5 to 7 years, who had set forth the messages to Father Christmas, were consulting with looking upon the extent and quality of their television viewing. Reports and related data were also analyzed for 16 nursery school kids, aged 4 to 5 years, using survey replies from their parents. Overall, kids who observed more commercial television were found to call for a larger number of things from Santa Claus. These kids also demanded more branded items than kids who watched less. Without Regard To, the children’s demands did not agree significantly with the most every now and then advertised game merchandise on television during the build up to Christmas. An accurate relationship was founded between watching television solely and number of demands. The Effects of Television on Children Television was invented eighty five years ago by a farm boy named Philo by mistake, now it’s one of the main sources of entertainment, education and problems worldwide. At many different ages, kids observe and understand television in many different ways. In broad, it depends on their consideration and attention, the method they use to help process information and data, their attentiveness to that specific information, and, of course, their own experiences in life itself. Television, movies, series and advertising can affect our society significally and particularly our children. The huge amount of impact that’s caused by different aspects such as how many kids watches television and whether alone or with adults, as well as whether parents discuss what they see on television with their children. Children’s age and personality are also very important factors that help influence the amount of television impact. Television has both positive and negative influences on children. Television has brought many changes to the way children spend their free time. While some of these changes have been good and beneficial, others have had a harmful effect. Thus, the job of this paper is to investigate the positive and negative effects of television on our children who in the course of time will be our future generations. Television has an enormous impact on how children see the world in general. Kids waste more time watching TV than they spend on their school work. Kids and teens between 8 and 18 spend at least 4 hours a day in front a television screen and almost 2 additional hours on the computer (outside school work) and playing video games (â€Å"Kaiser Family Foundation†). Television viewing takes away the time a kid needs to develop very important skills like his own native language, social skills, imagination and most importantly creativity. School kids who watch too much television tend to work less on their homework. When children do homework with a TV in the background, they tend to absorb little information and fewer skills (â€Å"Parenting early years†). According to language and speech expert Dr. Sally Ward, 20 years of research and commitment show that children who are harassed by background television noises in their houses have problems paying attention to voices and calls when there is also a background noise. Television viewing takes away time from writing and improving reading skills through practice (â€Å"Psychology Today Magazine†). Children watching cartoons and series and entertainment television during pre-school years have lower pre-reading skills at age 5. Kids who tend to watch entertainment television are also less likely to read books and other types of media (â€Å"Parenting Early Years†). Television has become a huge part of a child’s life for the past few decades, and there is an argue that there is a link between a kid’s abnormal or aggressive behavior and television violence. Eighty percent of television programs include violence. In addition, it is important that children spending their leisure time in watching television should be controlled by the parents (Judith and Lawrence, 2004). TV violence does not just affect a child’s adolescence; it also affects his or her adulthood. It also can destroy a kid’s mind; the effects can be long lasting and ceaseless. Many psychologists feel that the continuous disclosure to television violence might unnaturally accelerate the impact of the adult world on the child leading him or her to early matureness. As the kid matures into a grown up, he can become frightened, have a greater mistrust towards others, a shallow oncoming to adult problems, and even the unwillingness to become an adult (Judith and Lawrence, 2004). Television includes many acts of violence and destruction not just in violent movies, but also in night news, cartoons and stand up comedies. Studies taken show that television violence makes children less sensitive, cruel, cold hearted, rude, lacking consideration for other and more aggressive. Watching violence on television reduces the sensibility of kids to real demeanor of vehemence. Other studies connect newspapers and TV publicity of suicides to a high risk of suicide that can be committed by children (TV’s harmful effects of kids). In many diverse ways video vehemence can turn into actual violence. As interpreted atop, when kids observe a bit too much television violence the world becomes bland in comparison. Children need to create violence to keep them contented (Erica and George, 2010). Also kids like to imitate fictional and non-fictional characters on television and find it fun. Kids also love to portray models on television and movies because the ideas that are shown to him are more alluring to the spectator than the ones he can think up himself (â€Å"Psychology Today Magazine†). Fictional characters are being imitated widely around the globe like for example power rangers and Ben 10 which children cannot seem to get enough of. Television violence effects are mostly seen and apparent in big cities; aggressive behavior was more admissible in the big cities as long as the child’s popularity was not hindered by his or her aggression (Judith and Lawrence, 2004). In the major cities, violence, felonies and crimes are unavoidable and expected therefore is left unchecked. Many researches were conducted into the topic of children and television violence and in the end pointed and lead to the same direction. There is an indisputable relationship between aggression and television violence. The outcome was acquired in a survey of London schoolchildren in 1975. Greensburg found a significant connection between the viewing of violence and aggression (Erica and George, 2010). In this area the government has made many researches. An experiment was conducted where kids were left alone in a room with a videotape monitoring other kids playing and having fun. Kids who had just seen commercial vehemence accepted many superior levels of aggression than other kids. After quite some time, things got out of hand â€Å"and progressive mutilation began to take place†. The results were published in a report. Sergon Generals report found some† preliminary indications of a causal relationship between aggression and television viewing conduct in kidsâ€Å"(Psychology Today Magazine). During our time it is noticed and observed that extremely coarse and rude programs on television standardize high aggressiveness, shortage of consideration of others, shortage of politeness and respect and public coarseness. All such behavior without doubt influences the conduct of kids in our community. In other researches among United States kids, it was discovered that violence, academic problems, unpopularity with peer and aggression feed off each other. This encourages vehemence behavior in the kids (Television’s Impact on Kids). The combination of continued Television watching and aggression lead to low scholastic standings as well as unpopularity. All these can easily cause more aggression and malicious cycles to begin spinning (Television’s Impact on Kids). Viewing some programs may cause irresponsible sexual behavior in kids (â€Å"Psychology Today Magazine†). Pictures of hypersexual behavior, accidental sexual clashes without any common consequences, made use of programs for example such as BBC’s â€Å"Are You Hot OR NOT? † and sex exploitation in advertising may cause negative consequences for kids. Such movies, programs and TV shows cause very young people to have early sexual relation. Such sexual behavior becomes normal for many young kids with time, though many of them may be a bit mentally and physically traumatized by early sexual issues. In spite the fact that telly can be a very strong method of educating kids about the hazards and liability of sexual behavior, such issues as sexually transmitted infections like AIDS and HIV and unwanted pregnancy are rarely debated in programs with genital content (â€Å"Television’s Impact on Kids†). Research states that kids who spend more time on television are inclined to think that women and men have particular roles in our community (TV’s harmful effects on kids). It is apparent that TV usually shows women as weak and obedient in collation with some men who are usually described as dominating and rigid (TV’s harmful effects on kids). It may provide kids with a full comprehension of what they are awaited in the near future. Impact on self-image, specifically for teenagers, is crucial and well documented. The negative consequences caused by television over the last 10 years in regard of self-image are high increases in bulimia, depression, self-mutilation, eating disorders, and anorexia Watching too much television of any kind has evident psychological and physiological negative outcomes on kids. In Biology it is known as the  «couch potato » syndrome. A lot of studies show that even mild television content reduces imagination and creativity of kids, which in return increases obesity, physical activity, and laziness. In supplement, it leads to inferior grades in school, reduced ability to manage stress and conflict, and offensive behavior in connection with peers. And for your information, obesity in childhood can be highly encouraged by junk food advertised on television to children. Violent shows and late-TV watching has been known to be associated with sleep problems in kids. The emotional stress caused from too much night shows prevent kids from dreaming and may eventually result in nightmares. In supplement, incorrect samples of sleep during the night can easily push kids to be less alert within the day; also advancing poor performance in school (â€Å"Television’s Impact on Kids†). It is very important to know that too much television watching may have a bad impact on academic and learning execution of kids (â€Å"Television’s Impact on Kids†). Especially it is apparent if the time of television viewing replaces healthy mental and physical exercises. Most part of children’ free time must be spent in such activities as exploring nature, playing music and sports, and reading (â€Å"Television’s Impact on Kids†). Besides, the time of TV watching significantly cut back contact with family and companions (Judith and Lawrence, 2004). It is important to take into account the impact of commercialism. There are a number of manipulative commercial messages on television and even at school almost every day. Companies aspire to manipulate kids and with this they tend to hire psychologists to help influence kids. This is called the  «art of winemaking.  » The redundant number of commercial messages has produced a chronic anxiety in teenagers, and many psychologists bear in mind that these messages have raised depressions in kids. The other invalidating effect is that advertising on television raises a claim to acquire something like for example toys. Quite A few studies declare that parents carry on a primary role in social learning of their kids, but if the parent views are not discussed with their children, the medium may instruct and have an impact on them by absence (â€Å"Impact of media use on children and youth†). An example in an account from the American Academy of Pediatrics Task Force on Children and Television, it was decided that: â€Å"Television watching promotes an attraction toward vehemence, an apathy when real vehemence is seen, passive learning, provides unrealistic messages regarding substance abuse (drugs, alcohol, and tobacco), and also encourages the use of tobacco, alcohol, and drugs, and by delivering an unrealistic way of problem-solving and/or dispute resolution and it is linked with obesity because of  «snacks with high calories » pulmonary consumption† (â€Å"Television’s Impact on Kids†). Some specialists, however, believe that television is not all that evil. They restrict though that watching television can be good if it is done in balance, and if the program being viewed is chosen some television shows can inform, inspire and educate. It can be more useful than audiotapes and books in teaching your child about methods like how to bake a cake or how to plant a plant. Studies show that children who view non-violent and educational children’ shows do better at reading, writing and math examinations than those who do not follow these programs. Kids who watch informative and educational presentations as preschoolers tend to view more educational and informative presentations when they get older. They deal with television effectively as a complement to school learning. On the other hand, children who view more entertainment programs tend to view fewer educational programs as they grow older (â€Å"Television’s Impact on Kids†). Kindergarteners who watch educational programs tend to have superior grades, value their studies more and tend to be more aggressive before and after they reach high school, according to a short-term study (â€Å"Television’s Impact on Kids†). Finally, scientists from the University of Siena found out that children experience a painkilling, soothing result by watching cartoons. So there is no harm in watching a little entertainment television here and there, and can be a source of relaxation for children who are in pain or stressed. Conclusion In summary, the viewing and watching of television causes an important impact on the behavior and development of children of all ages. The Television set may have both negative and positive for children of all ages, and many researches have paid peculiar regard to the television percussion on our community and, in particular, our children. Today there is an extraordinary mission to stop the negative impact of television on kids. It is clear that quality-aligned programming for kids must be produced in the approaching future. Furthermore, speaking to kids at their homes with their families together and in school with their instructors about their favorite programs and many other popular programs and films can help kids get a better understanding of things on television and on the world itself. Thus, parents are the greatest impact on the lives of their kids and as their duty must control the state and try to manage their television view. Since we will never be able to convince the mass-media to narrow down advancing sex and vehemence, especially, on television, we can aspire to comply with what our children are subjected and handle them and talk with them about the programs they pay attention to, especially if they are with negative content. Research Sites I. http://freeresearchprojects. blogspot. ae/2012/02/research-paper-on-television-and. html II. http://www. essayforum. com/writing-feedback-3/television-has-brought-positive-negative-effects-children-28297/ III. http://www. odec. ca/projects/2005/kaiser family foundation/zerb5m0/public_html/positiveEf. html IV. http://www. raisesmartkid. com/all-ages/1-articles/13-the-good-and-bad-effects-of-tv-on-your-kid V. Television and Child Development by: Judith Van Evra. Lawrence Erlbaum Associates, 2004 (3rd edition) VI. Media and the American Child by: George Comstock and Erica Scharrer. VII. Psychology Today Magazine: Psychological effects of television. VIII. Parenting Early Years: TV’s harmful effects of kids. IX. http://www. med. umich. edu/yourchild/topics/tv. htm X. http://kidshealth. org/parent/positive/family/tv_affects_child. html