Saturday, December 28, 2019
Police Brutality And Racial Profiling - 1902 Words
Police brutality refers to the intentional utilization of vituperations or extortionate force directed towards a country s citizens by the police force. This extortionate force may be physical or in form of psychological dauntingness. Police brutality is highly evident in many countries all over the world especially in the news where such cases are reported. It is optically discerned as a form of police malfeasance which involves sexual abuse, police corruption, erroneous apprehends, racial profiling, and political repression. These forms of police brutality are mainly directed towards the vulnerably susceptible groups such as the poor, the impuissant and the elderly. Most of these police brutality actions are always linked to racism. Many countries have sanctioned their police force to utilize force in apprehending the suspects and withal in forfending themselves. They are however supposed to utilize plausible amounts of force in controlling any situation and in accomplishing their goals. Police brutality always contravenes the suspect s constitutional rights and it should be ceased. This paper is going to discuss the police brutality; tolerance of police brutality in the society and ending police brutality (Socyberty.com, 2010). Racial discrimination contributes to police brutality in the society. Some of the police brutalities actions are perceived in terms of racial profiling. This term (racial profiling) refers to the situation whereby a member of certain a race isShow MoreRelatedPolice Brutality And Racial Profiling1343 Words à |à 6 PagesThe use of police brutality and racial profiling is an unfortunate part of todayââ¬â¢s society that needs to be addressed. Blacks are being stopped and searched by police officers in greater numbers compared to other races, and sometimes these situations escalate into violence. In the essay Blue On Black Violence: Freddie Gray, Baltimore, South Africa, the Quietism of Africana Christian Theology, author Darryl Scriven, a Philosophy professor at Florida AM University, reports that, ââ¬Å"CNN reported thatRead MorePolice Brutality And Racial Profiling Essay2484 Words à |à 10 PagesPolice Brutality and Racial Profiling Police Brutality is defined as the use of excessive force by police officers when they encounter civilians. Police officers are defined as people who are responsible for the prevention of crime. Brutality is defined as, ââ¬Å"savage, physical violence.â⬠Police brutality has been alive and well for many years, but a majority of the cases had been recently. Dating back to the times of the Civil Rights Movement and even before, minorities have been treated with littleRead MorePolice Brutality And Racial Profiling1868 Words à |à 8 Pagesoften these days. Police Brutality and racial profiling. As a white male, someone who is a criminal justice major in hopes of eventually becoming some type of law enforcement for my career later in life, you may ask why I even care about this issue since it isnââ¬â¢t necessarily affecting my life directly. My response is simple, I am tired of seeing the hashtags behind these deaths and one death from police brutality is already too many. Everyone sees the subject of police brutality as something thatRead MoreThe Conflict Of Police Brutality And Racial Profiling858 Words à |à 4 Pagesprominent conflict of African American males and police officials in Western nations, focusing directly on the American South. In the late 1920ââ¬â¢s African Americans in the U.S.A, were hopeful that their struggle against racism was nearing a successful conclusion with the start of the NAACP (National Association for the Advancement of Coloured People). For many years, especially for people not of colour, racism, racial discrimination and police brutality were ââ¬Å"hiddenâ⬠from the mainstream media. ThoughRead MorePolice Brutality Based On Racial Profiling1682 Words à |à 7 Pagesothers; violence and brutality against innocent citizens is the key to getting the job done. For years, minorities have fallen victim to police brutality based on racial profiling, stereotypes and other unjustifiable reasons that has cost severa l innocent lives. The involvement of officers in police brutality against minority social groups causes tainted and negative views on policing and their overall duty to protect, when they are ultimately the aggressors in this case. Police brutality is a violent incidentRead MorePolice Brutality Of African Americans1405 Words à |à 6 Pagesyears police brutality towards African Americans has increased. This violence has resulted in riots across the United States. The August 2014 death of Michael Brown in Ferguson, Missouri many Americans, some who are former Civil Rights activists, have spoken out against police brutality. Black Lives Matter states that the movementââ¬â¢s goal is to bring justice to the present unjust police killings of African Americans. Looking at prior cases of brutality and its connection to racial profiling, suchRead MorePolice Brutality Racism1340 Words à |à 6 PagesPolice brutality in America has been known to put fear in the lives of many Americans. Although police brutality is played out across all avenues of the media and many people see this happening, it yet does not change the fact that racism still exists in the justice system of America. People in positions of power yet have not done anything to rectify the situation and this has lead to the rise of ââ¬Å"Black Lives Matterâ⬠movement. Numerous opportunities have been presented to officials to speak up aboutRead MorePolice Brutality1519 Words à |à 7 Pagespeople have endured violence in many different ways. Today, police officers use deadly, excessive force that leads to inexcusable assaults, beatings and shootings. This demonstrates the governmentà ¢s role in initiating and prolonging racial suppression and provides the explanation for police brutality to become a federal crime(Black Radical Congress, 3). In history, racist violence, police brutality, has been used to suppress the racial blacks and to preserve power and privileges for the white raceRead MoreB lack Lives Matter Is An International Activist Movement1693 Words à |à 7 Pagescorrelates to many topics such as police brutality, racial profiling, racism, segregation, discrimination etc. ââ¬Å"Racial Profilingâ⬠refers to the discriminatory practice by law enforcement officials that targets individuals on suspicion of crime based on an individual s race, ethnicity, religion or national origin (ââ¬Å"Racial Profiling: Definitionâ⬠). Although this topic affects a wide array of communities it still pertains to citizens of color.Citizens rely on the police to protect them from any harm orRead MorePolice Brutality1314 Words à |à 6 Pages Police brutality Those of the minority community have been subjected, for many decades, to violence by those in law enforcement in the United States. This type of violence is a direct depiction of police brutality, which often leads to death. Police brutality has been an issue for many years, and it remains a major concern for those of the minority community. Over the past five centuries, black people have endured violence in many different ways. Today, police officers use deadly, excessive force
Friday, December 20, 2019
Analysis Of Somewhere, A Long, Happy Life Seems Awaits You
ââ¬Å"Somewhere, a Long, Happy Life Probably Awaits Youâ⬠(Jill Sexsmith) and ââ¬Å"Batman and Robin Have an Altercationâ⬠(Stephen King) both share a common trait between each of the two stories that revolve around a mentally ill family member. The two stories each follow in accordance with Tzvetan Todorovââ¬â¢s Theory of Narrative. They each begin with an equilibrium and after a disruption, they fall into an offset of the balance of the story. The characters then recognize the problem and take action to restore the initial balance that had previously existed. In ââ¬Å"Somewhere,â⬠, theory of narrative is portrayed through a man and his mentally ill wife. The author uses two stories, one about the manââ¬â¢s wife and another about the tree on their front lawn that coincide to develop a path that follows the Todorovââ¬â¢s theory. Batman follows the story of a man and his father who has Alzheimerââ¬â¢s disease. This short story follows a day with the manâ â¬â¢s father to convey Todorovââ¬â¢s theory. The initial portion of Todorovââ¬â¢s theory involves the balance of an equilibrium within the plot shown by the symbolic setting. The depiction of the characterââ¬â¢s and their setting around them renders the first part of the theory accurate. In ââ¬Å"Somewhere.â⬠, it can be argued that the tree is main part of the plot line. In which case, the story would skip the first step of equilibrium and directly enter the second phase of disruption due to the tree being marked to be cut down. However, that is not the portion of story thatShow MoreRelatedEudora Welty a Worn Path12166 Words à |à 49 Pagespublications, including the Atlantic and the Southern Review. Welty has never married, and despite stints in Wisconsin in college and New York City as a member of the New York Times Book Review staff, Welty has lived on Pinehurst Street in Jackson most of her life. Her fiction reveals these deep ties to the South, and though oft en set in Mississippi, her stories reveal truths about the human condition that transcend region. Welty has published several collections of short stories, six novels, and has tried herRead MoreEudora Welty a Worn Path12173 Words à |à 49 Pagespublications, including the Atlantic and the Southern Review. Welty has never married, and despite stints in Wisconsin in college and New York City as a member of the New York Times Book Review staff, Welty has lived on Pinehurst Street in Jackson most of her life. Her fiction reveals these deep ties to the South, and though often set in Mississippi, her stories reveal truths about the human condition that transcend region. Welty has published several collections of short stories, six novels, and has tried herRead MoreWalts Whitmans Vision of America in Leaves of Grass17685 Words à |à 71 PagesSousâ⬠©laâ⬠©directionâ⬠©dââ¬â¢Anneâ⬠©Rolandâ⬠Wurzburgerâ⬠© Gymnaseâ⬠©duâ⬠©Bugnon,â⬠©Lausanneâ⬠© 2012â ⬠© à «I have sung the body and the soul, war and peace have I sung, and the songs of life and death, And the songs of birth, and shown that there are many births. I have offerd my style to every one, I have journeyd with confident step; While my pleasure is yet at the full I whisper So long!à » Walt Whitman, So Long !, Deathbed edition (1892) â⬠© 2 Waltâ⬠©Whitmanââ¬â¢sâ⬠©visionâ⬠©ofâ⬠©Americaâ⬠©inâ⬠©Leavesâ⬠©ofâ⬠©Grassâ⬠© â⬠© Contentsâ⬠© I. â⬠© Introductionâ⬠©Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Read MorePlay Macbeth11979 Words à |à 48 PagesGlamis, thane of Cawdor, and future king. Macbeth, unaware that King Duncan has bestowed upon him the title thane of Cawdor, appears to be startled by these prophesies. As soon as the witches finish addressing Macbeth, Banquo asks him, why do you start, and seem to fear / Things that do sound so fair? (I.iii.51-52). The witches vanish after telling Banquo that he will father kings. Shortly thereafter, Rosse and Angus arrive to tell Macbeth that the title of thane of Cawdor has been transferred to himRead MorePlay Macbeth11985 Words à |à 48 PagesGlamis, thane of Cawdor, and future king. Macbeth, unaware that King Duncan has bestowed upon him the title thane of Cawdor, appears to be startled by these prophesies. As soon a s the witches finish addressing Macbeth, Banquo asks him, why do you start, and seem to fear / Things that do sound so fair? (I.iii.51-52). The witches vanish after telling Banquo that he will father kings. Shortly thereafter, Rosse and Angus arrive to tell Macbeth that the title of thane of Cawdor has been transferred to himRead MoreNature of Strategic Management13243 Words à |à 53 PagesStrategic Management Business Ethics and Strategic Management Comparing Business and Military Strategy The Nature of Global Competition CHAPTER OBJECTIVES After studying this chapter, you should be able to do the following: 1. Describe the strategic-management process. 2. Explain the need for integrating analysis and intuition in strategic management. 3. Define and give examples of key terms in strategic management. 4. Discuss the nature of strategy formulation, implementation, and evaluation activitiesRead Moretheme of alienation n no where man by kamala markandeya23279 Words à |à 94 Pagesrecovered its glory to some extent, and in Sophoclesââ¬â¢ time it was still a powerful state. LIST OF CHARACTERS Major Antigone The daughter of Oedipus, the former King of Thebes. Her mother, Jocasta, was Creonââ¬â¢s sister. She is willing to risk her life in order to bury Polynices, her dead brother, thereby defying King Creonââ¬â¢s edict. She is sentenced to death, but commits suicide by hanging herself. Creon The brother of Jocasta, who was the wife and mother of Oedipus. Creon becomes ruler of ThebesRead MoreCultural Analysis of North Korea Essay12722 Words à |à 51 PagesCultural Analysis of North Korea Prepared by Group 4: Matthew Cordova Ruting Yuan Guoying Chen Chris Rosen Prepared for: Dr. Gerry Huybregts BUS 310 October 30, 2008 Table of Contents EXECUTIVE SUMMARYâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦.4 INTRODUCTIONâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦...6 NORTH KOREA HISTORYâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦...7 GEOGRAPHICAL SETTINGâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦11 Figure 1 Geographic Mapâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..11 ECONOMIC BACKGROUNDâ⬠¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦Ã¢â¬ ¦..14 FigureRead MoreStrategy Safari by Mintzberg71628 Words à |à 287 PagesTransformation 301 12 Hang On, Ladies and Gentlemen, You Have Yet to Meet the Whole Beast References 375 Index 397 349 EMBARKATION T his trip began with a paper by Henry called Strategy Formation: Schools of Thought, published by Jim Fredrickson in a collection entitled Perspectives on Strategic Management (HarperCollins, 1990). Bruce used the paper in a course at Trent University and found that it worked well. Why don t you do a book on it? he suggested. Why don t we do it togetherRead MoreStephen P. Robbins Timothy A. Judge (2011) Organizational Behaviour 15th Edition New Jersey: Prentice Hall393164 Words à |à 1573 Pagesmechanical, photocopying, recording, or likewise. To obtain permission(s) to use material from this work, please submit a written request to Pearson Education, Inc., Permissions Department, One Lake Street, Upper Saddle River, New Jersey 07458, or you may fax your request to 201-236-3290. Many of the designations by manufacturers and sellers to distinguish their products are claimed as trademarks. Where those designations appear in this book, and the publisher was aware of a trademark claim, the
Thursday, December 12, 2019
Marketing of Noor Carton & Packaging Industry-Samples for Students
Question: Discuss about the Digital Marketing Mix of Noor Carton and Packaging Industry. Answer: About Noor Carton and Packaging Company Overview of Company Noor Carton and packaging is considered as the most popular industry in Saudi Arabia. Headquarter of the company is situated in Dammam, Saudi Arabia. The company is a commercial organization which is trying to enhance the market in the Saudi Arabia. The company also try to enhance the profits which give success to the business. The company is trying to expand its operations globally. It company is specialized in the production of paper and paper board packaging. The company is established in year 1994 with a vision to be a sustainable packaging company which provide continuous and high quality services to many industries in the Middle East Region. The company has variety of important clients like KFC, McDonald which are satisfied with the quality products and services of the company. It helps the organization to achieve their goals and objectives in effective way. The company has many skilled workers who help the company to attain the goals in effective way. The workers are specializ ed in paper board packaging technology. The main competitors of the company are Saudi Pack, Al- Ghadeer Group and packaging factories. The company has a connection which consist both B2B and B2C industries. The company is not only working to expand its market operations but also giving main focus on enhancing the digital marketing in this field (Orey, 2014). Internal communication: Digitalisation has expanded with high advanced cell reception rate and expanded utilization of web-based social networking. The Middle East organizations are prepared to lead carefully improved lives. There are still many opportunities which are not vanished by the organization and government. The external environment plays a great role in changing the opportunities. The people are so much involved in latest technology and now a day the usage of mobile phones is increased. The people of every age group are using smart phones. This gives a great platform to the business to conduct their marketing in effective way and also by this they reach maximum number of customers. It provides an opportunity to the company to enhance the operations on a high level (Ford, 2014). To make the best use of this opportunity the company should offer mobile friendly which contents are displayed on their websites. It is very important to take into consideration the experience of the customers so that the c ustomer relations can be enhanced in effective manner and by this the company can attract reliable clients. This will not only enhances the goodwill in the market but also increases the profitability. Digital platform gives the benefits to the company (Marchington, Wilkinson, Donnelly and Kynighou, 2016). The company can consider and implement these technologies in effective way. The technology gives the advantage to make relation with clients in more effective way. By social network and by innovative online articles the target audience can be targeted easily which will enhance the success of the business For internal communication the company should include methods such as staff training which motivate the employees of the organization who are working in effective way so that the organization can easily achieve its goals and objectives (Ghose, Heiman and Lowengart, 2017).There are various more techniques which can be used by the company to achieve success. One of the techniques is to publish the content or the matter on the popular websites so that customer gets knowledge about the company. By using Arabic Content the company can enhance its operations and also it can induce business to business customers. The content can be published in the newspaper or in the famous magazines (Zimmermann, Gomez, Probst and Raisch, 2014). It will help the company to explore their information to many customers and also the customer gets induced towards the organization. It will not only help the organization to achieve its goals and objectives in effective way but also enhanced the profitability of the organization. The internal communication will enhance the profitability and also gives main focus to maximize the level of satisfaction of customers. By giving proper training to the staff and enhance the level of communication of the employees who are working in the organization. The staff training can also improve the communication of the employees and by this the employees c an enhance their level of motivation which can give enhancement in attracting prospective customers towards the organization (Armstrong and Taylor, 2014). Internal resource Customers are like king in todays market. Resources are very essential part of every organization. Without resource no organization can work in effective way to attain the objectives of the organization. There are financial as well as human resources which are very important for every organization. Human resource conducts day to day operations of the business which give enhancement to the business. If the organization is effective enough then it will give enhancement in the day to day operations of the business. A financial resource gives encouragement to conduct the operations in the business and also helps in the expansion of the business. Nowadays customers have many options in every sector. They take their final decision by comparing one thing with another (Rad, Akbari, Ghorabi and Motevaselian, 2014). There are many ways through which customer grabs the knowledge of the company like blogs, sites. The customer takes into consideration the price and also the features of the produc t for making final decision. Customer purchases those products which not enhances their level of satisfaction but provide various benefits. It is very essential for the marketers to create an efficient digital marketing strategy which enhances the experience of the customers. The customers are aware about the latest trend and technology which are prevailing in the market and also the decisions are taken into consideration on the basis of that only. There many options or choices available to the customers and if the company wants to retain the customers then the benefits are very important to be provided to them (Dwivedi, Wilkie, Johnson and Weerawardena, 2016). The correct digital marketing strategies can be taken into consideration if the company focuses mainly on customers for this it is essential that the company should have sufficient financial resources. Customer behaviour also plays a great role and gives enhancement in the strategies which are adopted by the customers. If com pany take into consideration the behaviour of the customers than it can give boost to various digital marketing strategies of the company. To implement the strategies and also to appoint the customer it is very essential to know about the customer behaviour. Noor Carton and packaging company should give focus on the needs and wants of consumers taking into consideration business to business segment and business to consumer segments. This will give boost to various digital marketing strategies. There are various types of consumers and all of them have different type of characteristics, so it is very essential to take into consideration the characteristics to implement efficient marketing strategies. The financial resource with the company should be sufficient enough so that the company can easily take into consideration different techniques to enhance the objectives of the organization (Mishra, Boynton and Mishra, 2014). Noor Carton and Packaging Company The company takes into consideration digital marketing across marketing mix. There are 4Ps which are taken into consideration by the Noor carton and packaging. Digital marketing mix is taking into consideration the traditional marketing mix which has given a direct impact on the usage of the internet. Noor carton and packaging industry Marketing mix: Product The company has taken into consideration many products which gives enhancement to the company. Research and development is considered by the company to achieve the goals and objectives in effective way. The company take into consideration the changing choice of the consumer which need investment on continuous basis to meet the challenges which are involved in packaging evolution. Packaging is considered as a silent seller. The company gives main focus design and quality of the material which is used for packaging the item. The company consist of well equipment which gives enhancement to the business (Khan, 2014).There is separate graphic department which combine human skills and technology and present its valuable graphic art in front of its customers. The company also provide a variety of packaging like detergent packaging, dry food packaging, tissue boxes and also the packaging of meat products. The main focus of the company is to maximize the level of customer satisfaction by offe ring total quality management. The effective products can only be created by using latest technology and also by conducting online surveys. The online surveys provide assistance to the company to know the mindset of the customers (Aaboen,Dubois and Lind,2013). Price A price also plays an important role in deciding the success of the business. Everything thing even the prices can be seen easily on the internet. The prices which are offered by the competitors are also analyzed by the consumer before making any decision regarding the product or services. The company does not take into consideration the prices of the product on online basis. The company has taken into consideration the value based pricing strategy which give prices taking into consideration the value that should be given to the customer. The customer discuss with many competitors and were prices are low the customers get attracted towards that company. So the competition in this sector is very high. The prices are set by taking into other competitors in the same field. Pricing strategy is also an important strategy which helps the organization to achieve the goals and objectives in effective manner (Soleimani and Govindan, 2014). Place The orders which are taken by the company are through online. The business to business orders are taken through emails. The company does not take into consideration the retails order online. The company provides information which is required by the customer. Company products are available in the Middle East. The company has a great reputation in the Middle East for supplying the packaging which is concerned with paper board and the operations are conducted under one roof. Company conduct its main operations under one staff and many skilled labours are also appointed by the company so that the goals and objectives of the company can be achieved in effective manner (Rundh and Rundh, 2016). Promotion The company promote its products by taking into consideration digital marketing activities. There are many promotion sources which are used by the company other than the print media and radio. The company is giving main focus to the digital marketing. It takes into consideration the social media, content writing and also give or response to the customers by using websites. The digital marketing mix should be taken into consideration by every company (Rad, Akbari, Ghorabi and Motevaselian, 2014). It enhances not only the level of satisfaction of customers but also gives growth to the business. The customers who have a link with the company expect that the company should also have the commerce website which can make every action easy and also with this the company can attain more orders in effective way. To fulfil the expectations of the customer the company should take into consideration digital marketing which will give growth to the business and will also help to achieve the goals a nd objectives of the company in effective manner (Sparrow, Brewster and Chung, 2016). G.S Packaging The main competitor is G.S packaging. The marketing mix is given below: Product The company does not have a wide variety of products. The noor carton and packaging industry has a wide variety of products in this sector. The company take into consideration many other services like it maintain the spare parts in stock for fast repairing and also provide technical assistance to the customers. The good quality and also cost effective products are offered in the market which gives enhancement in the business. The company take into consideration many other things such as container lashing, strapping system and Dunnage bags. Price The firm uses high level of technology and the prices of product are decided according to that only. The company takes into the price of other competitors and also the trends which are prevailing in the market. The prices are different by taking into consideration different nation. It gives company to achieve its goals and objectives in effective way. The prices are set according to the market and country. The profits are also enhanced of the company and the price of the company also decides the growth of the company. The prices should be reasonable enough so that the customer can easily purchase the products without giving a second thought. Place The company sells its product in many parts of the world and also the services in effective way. The firm do not take order online that are concerned and focused on the huge orders which are taken by using mobile phones. The company send the quotation by using email when the demand for the product arises. The company is located in the centre of the city and it helps the organization to attain the growth (Cornelissen and Cornelissen, 2017). Promotion The company take into consideration many promotional techniques which help the organization to attain its goals and objectives efficiently. The company promote the products and services by taking into consideration print media. The company only conduct social media marketing for promotion of products. The company do not take into consideration the digital marketing. The firm is not concerned to sell the products online so the company do not have an effective digital marketing system which should be taken into consideration (Rushton, Croucher and Baker, 2014). External communication is very essential for the company. It is the transmission of the information between the business and also with the employees who are working in the organization. The external communication helps the organization to achieve its goals and objectives in effective way. The external communication can be conducted by organizing the campaign so that the consumer can easily analyze the function which is related with the organization. The company gives focus on the informative appeal which provides information to the customer about the product of the company so that the customer can effectively analyze and make final decision regarding the buying of the product. If the customers have the knowledge about the product then only the company will be able to achieve its goals and objectives in effective way. The firm give main focus on the marketing activities through social media. The social media gives enhancement to attract more and more customers towards the organization . It is the easy way to give popularity to the product and the best way to do promotion of the products. Live streaming is also an effective way to attract the attention of the customers towards the product. It not only enhances the goodwill of the company but also helps to attain the goals and objectives of the company. The company can showcase their discounts and offers in effective way. The customers are mostly attracted towards the discounts and offers which company introduce in the market. The customer purchases the product where there is low price available in effective way. It not only encourages the customers to purchase a product but also enhance the profitability of the organization. Digital marketing should be taken into consideration in effective way so that it can be easy for the organization to conduct its operations in effective way. The business should take into consideration the innovative ways which has given encouragement to the customers also to purchase the prod ucts easily. Now days the customers are using and purchasing products mostly from online source. It not only induces the customer to purchase the product but also its a convenient source for them. By sitting at home they can order easily what they want or desire. There are many opportunities which are available for the company to enhance the market of the organization (Oghazi, 2014). The company can upload the offers and discounts on many websites such as snap chat, face book which help the organization to upload the pictures for a limited time period. The company can easily promote the products of the company by taking into consideration these websites. Branding helps the organization to improve the image of the organization. The trust is enhanced of the employees who are working in the organization. The organization branding enhances the customer involvement if the company has achieved its goals and objectives in effective way. The branding gives many advantages to the organization and also help to achieve the goals and objectives in effective way. Branding helps the organization to create goodwill in the market and also helps to enhance the recognition of the enterprise in the market. If the company is involved in branding then it can be easy for the company to achieve goals and objectives in effective way so that growth of the company can take place in effective manner. Branding enhances the identity which is relatable and also it creates the awareness of the customers who are not active enough to search about the product (Gzara,Nematollahi and Dasci, 2014). Digital Marketing Plan Three different communication methods: There are many different methods of communication. The proper communication is very essential for the company. It helps the company to achieve its goals and objectives in effective way. The different communication method which should be adopted by the company is: Advertising: This method will help the organization to promote the products in effective manner. The customers are induced by seeing various advertisements. So, company should take into consideration advertising which can enhance the communication with the customers. By this the direct impact will be on sales. Different advertisement should be given on websites so that when the customer accesses the website the advertisement induces the customer to buy the product or to avail the services. The company should also focus on the social networking which gives promotion to the products on large scale (Grunig, 2013). The company can also consider sales promotion as one of the communication methods. The sales promotion includes discounts and offers which are given to the customers. It involves many communication activities that give incentives to consumers and also to the organizational customers to enhance the sale of the product. It includes coupons, samples and contests. Sales promotion is taken into consideration to attract more and more customers towards the organization. This is a very effective method if taken into consideration it will give enhancement and helps to achieve goals and objectives of the organization. A sales promotion induces customers to buy the product and it results in enhancing the profitability of the company (McQuail and Windahl, 2015). Direct marketing will also enhance the profitability of the company. If the company markets its product directly to the customers then it is an effective method of communication. It will help the organization to achieve its goals and objectives in effective way. It helps the company to conduct a communication directly with the customers of the organization by various media such as by email, cell phones, and database marketing. The communication between the customer and the company can be enhanced in this way which can give effective results to the organization. Direct marketing always give positive impact to the company. It helps in enhancing the organization and also in attaining goals and objectives of the organization. Effectiveness of online and offline media Online media plays a great role in achieving the growth of the business. The online media is more effective than offline media. It helps to enhance the level of the satisfaction of the customer. By online media the customer can easily access and take knowledge about the product by sitting at home. The company should give main focus on enhancing the website and also to provide more and more information on the website so that it can be comfortable for the customer to give orders without wasting much time. The customer engagement is increased by online media because now a days the consumers are more focused and maximum number of consumer prefer to but online. By online media the company can easily inform the customer about the new and existing products and also about the offers which are prevailing in the market. The company can easily attract customers towards the product by marketing its product online. Offline media has effectiveness in increasing the customer involvement. It helps the customer to see the product effectively which will give enhancement in the growth of the company. The business can also maintain customer relation in effective way. It helps the customers to solve the query immediately and also to improve the profitability of the organization. Offline media also gives growth to the business and enhances the level of satisfaction of the customers. Many people think that the product should be analyzed properly before purchasing. So it is very effective both for the company and also for the customers. By offering product offline increases not only the goodwill of the company but also increases the relations with the customers. By purchasing product offline create a direct relation with the customer which helps to analyze the mindset of the people in effective way. Integrated communication planning include 1) Review of marketing plan: The marketing plan is established in effective way which gives enhancement in working operations of the business. The marketing plan which is decided is reviewed before implementing. 2) Analysis of promotional programs: The analysis is made which review the promotional programs and activities which should be taken into consideration and also it enhances the organizational objectives in effective way. By taking into consideration promotional programs the organization can achieve the goals and objectives in effective manner. 3) Analysis of communication process: The proper evaluation is made take into consideration the process of communication that gives enhancement to interact with the consumers in the market. 4) Budget determination: To enhance the communication planning it is essential that budget should be taken into consideration. 5) Develop the communications program: The communication process should be develop various programs that are advertising, direct marketing and also personal selling. References: Aaboen, L., Dubois, A. and Lind, F., 2013. Strategizing as networking for new ventures.Industrial Marketing Management,42(7), pp.1033-1041. Armstrong, M. and Taylor, S., 2014.Armstrong's handbook of human resource management practice. Kogan Page Publishers. Cornelissen, J. and Cornelissen, J.P., 2017.Corporate communication: A guide to theory and practice. Sage. Dwivedi, A., Wilkie, D., Johnson, L. and Weerawardena, J., 2016. Establishing measures and drivers of consumer brand engagement behaviours.Journal of Brand Management,23(5), pp.41-69. Ford, J.K., 2014.Improving training effectiveness in work organizations. Psychology Press. Ghose, S., Heiman, A. and Lowengart, O., 2017. Isolating strategy effectiveness of brands in an emerging market: A choice modeling approach.Journal of Brand Management,24(2), pp.161-177. Grunig, J.E. ed., 2013.Excellence in public relations and communication management. Routledge. Gzara, F., Nematollahi, E. and Dasci, A., 2014. Linear location-inventory models for service parts logistics network design.Computers Industrial Engineering,69, pp.53-63. Khan, M.T., 2014. The concept of'marketing mix'and its elements (a conceptual review paper).International journal of information, business and management,6(2), p.95. Marchington, M., Wilkinson, A., Donnelly, R. and Kynighou, A., 2016.Human resource management at work. Kogan Page Publishers. McQuail, D. and Windahl, S., 2015.Communication models for the study of mass communications. Routledge. Mishra, K., Boynton, L. and Mishra, A., 2014. Driving employee engagement: The expanded role of internal communications.International Journal of Business Communication,51(2), pp.183-202. Oghazi, P., 2014. Social responsible supply chain and packaging strategy: a conceptual framework.International Journal of Strategic Business Alliances,3(2-3), pp.121-139. Orey, M., 2014.Communication skills training. American Society for Training and Development. Rad, H.S., Akbari, Z., Ghorabi, M. and Motevaselian, M., 2014. The Role of Brand and Advertising in Marketing Mix (A Review of Marketing Mix).Interdisciplinary journal of contemporary research in business,6(7), pp.114-127. Rundh, B. and Rundh, B., 2016. The role of packaging within marketing and value creation.British Food Journal,118(10), pp.2491-2511. Rushton, A., Croucher, P. and Baker, P., 2014.The handbook of logistics and distribution management: Understanding the supply chain. Kogan Page Publishers. Soleimani, H. and Govindan, K., 2014. Reverse logistics network design and planning utilizing conditional value at risk.European Journal of Operational Research,237(2), pp.487-497. Sparrow, P., Brewster, C. and Chung, C., 2016.Globalizing human resource management. Routledge. Zimmermann, A., Gomez, P., Probst, G. and Raisch, S., 2014. Creating societal benefits and corporate profits.MIT Sloan Management Review,55(3), p.18.
Wednesday, December 4, 2019
Impact of Non Gaap and Gaap Measures on Investors
Question: Discuss about the Report for Impact of Non Gaap and Gaap Measures on Investors. Answer: Introduction The conducted research on various companies in Australia reveals a number of different measures in the financial statements. Companies are obligated as mentioned to use the general accepted accounting principles set by the global financial accounting standards board but most of the companies and investors showed the opposite (Bhattacharya et al. 2003). Various earning measures revealed by research indicates the impact of the freedom of Non GAAP on investors. The aim of the report is to identify how GAAP and Non GAAP can influence investors, management of the investments and the business as a whole. The paper contain results received through various studies conducted through behavioral accounting research. Based on the market research it is evident that various measures manifest differently (Chava and Roberts 2008). Various information studied revealed different impacts on the share prices and market value alignment which is the focus of the report. Australia has a large number of inv estors who face various implications as revealed in the report. Non GAAP Apart from the recommended measures set by global financial accounting standards board. Investors are given freedom to use Non GAAP measures to supplement the financial statements. Non GAAP earnings are various alternatives which investors can use in their financial reports. These methods are used to measure the company earnings with the GAAP measures. Most of the investors have strong believe that Non GAAP measurement is the appropriate and accurate financial performance measure. The Non GAAP measurement can also be broken down into small aspects. The breakdown leads to another name of the system known as EDITDA which is the abbreviation of cash earnings, operation earnings and earnings acquired prior to the interest, depreciation value and finally the amortization. Various investors utilizes the Non GAAP measures to lay emphasis on the generated cash flows are normally presented in the financial statements. The mentioned factors making up the EBITDA do not affect cash flow. When No n GAAP measures is used there must be a reconciliation between the generally accepted accounting principles (GAAP) and the Non GAAP being used. The use of this measure as got consequences to the investors. Impact of Non GAAP measures on investors The research revealed several impacts on the investors. Managers of various investments majorly focus on profit generation which they term as cash earning rather than the business normal operations. This has resulted to pressure on the individual investors to maximize on the profit. Type of profit generated through Non GAAP requires deep consideration according the investigations. Various evidences obtained through the research in relation to Australian Non statutory disclosure carry outs bring to light the difference between the Non GAAP measure matric and the GAAP matric calculations. The difference between the GAAP and Non GAAP measures are perceived different by various investors. These perceptions affect investors information choice and the way they make decisions. Use of Non GAAP for the calculation of the business financial performance provides misleading information to the investors influencing their choices. The Non GAAP disclosure is revealed to contain a number of misleadi ng information. This measurement strategy shows different ways of disclosure and perceptions. The misleading information reflects on how various investors in Australia make their investments and decisions. Various investors cat on their investments without having the perception that pro forma earnings provides more informative information than the GAAP measures. In the recent past the rate of participation of investors in Australia has highly increased. This kind of increment is seen as the impact of the freedom given by the government allowing investors to use Non GAAP measures. The profit margin being revealed by Non GAAP is high influencing investors perception leading to such increase in investment. As a result of this perception investors who manage their own businesses have increased in Australia. These kind of investors usually manage their own superannuation funds. This self-management has further fueled the rate at which investors with high vale assets gets involved in risk taking. Non GAAP measures according to investors are seen to be the perfect way of calculating the earnings. This statement cannot be justified based on the research conducted. It is evident that Non GAAP measures only shows the kind of profit margin gains but does not reflect on the future of the business. Several mangers operating various investments in Australia have reverted to the use of non-statutory and Non GAAP placing their investors at high risks. Several investors are currently going through conflicting states as the profit margin is not constant at a given point. This type of financial performance measurement covers the investors eyes for a given period of time of which it may collapse. It is a kind of trick which only last for a given period of time as indicated prior during which the company may not distinguish whether the business will last forever or not. The research conducted reveals Demandware company as one of the currently in the danger zone. The company had risen to the level of generating 160% profit from the beginning of the year 2013 up to 2015 June. Since the investors were blinded and never considered the future of the business, the company from mid of 2015 has moved down to 36%. This indicates how use of Non GAAP can be ineffective to investors and may at some point be discouraged by huge drops in the business performance. Investors who adapts the use of Non GAAP measures in determining their businesses financial performance suffer from profit illusion as managers manipulates the statement to meet their expectations. Various managers exclude a number of expenses while using the Non GAAP system of measurement. The research revealed some of these factors as: Stock based remuneration, Finance assess cost identified with stock based pay, Pay cost identified with unexpected maintenance rewards , Securing related cost, Deterioration and amortization, Outside trade impact on income, Buys of property and hardware/property and gear acquired under capital rent, Hidden pick up/misfortune on fuel value subordinates, Conceded credit costs connected with extinguishment of obligation, Picks up on divestiture and Preopening costs. The mentioned items deleted by the managers while using Non GAAP measurement highly influences investors choices on what type of venture to undertake thereby ending up in wrong businesses. These factors are important in calculation of any business profitability. Excluding of the items means sending of a wrong information to the investors. This kind of information has made various investors to run businesses with no proper stand. Non GAAP though indicates high profit margin does not facilitate long lasting businesses. Therefore investors should conduct proper business assessments before venturing into any type of a business. Investors are in this case expected to conduct a proper homework before making steps to ventures. The process of reconciliation may be challenging to investors and manages (Frederickson and Miller 2004). The use of Non GAAP financial disclosure has got greater impact on the investors. The research demonstrates that in situations where investors use Non GAAP measures in determining financial performance in the post regulatory environment. They suffer from the complicated reconciliation required. This normally occurs through the use of tabular reconciliation, of non GAAP earnings to GAP earnings in every cash flow realized. This is usually mandated by the regulation G which decreases the extent at which investors may misquote prices. In such a situation Non GAAP measurement is considered to be positive to the business though no to the investors. In such cases the investors remain misled since various Non GAAP disclosures are misled during post environment regulations. Academicians finds that non sophiscated investors are always under the influence. The kind of decisions made by these individual investors suffers influence from the Non GAAP cash flow (Jennings and Marques 2011). The academicians view this kind of influence as unintentional effect but not as perceptional. The unintentional cognitive effect comes as a result of Non GAAP measures making the investors to have limited knowledge on their investments. In scenarios in which the owner of a business is not well informed concerning the business they are likely to bear some consequences Then again the data given by the Non GAAP measures can be helpful to financial specialists. Money related reporting guidelines have progressively moved towards enhancing bookkeeping norms. In principle, everybody ought to need bookkeeping norms which prompt the most exact representation of an organization's money related results. Yet, imagine a scenario where a prerequisite that is hypothetically right likewise prompts conflicting reporting among organizations in similar industry. This makes more open doors for errors of results which diminishes straightforwardness to normal clients of monetary proclamations as well as includes cost that may exceed the advantages. It is trusted that setting of bookkeeping models ought to consider each of these issues and that material false impressions of real execution would be decreased if that is finished. Right now, these issues don't give off an impression of being needs when making bookkeeping gauges (Van and Vanstraelen 2005). The way that budgetary masters and financial specialists who take after non sophiscated statutory relies on upon Non GAAP comes to fruition supports another issue these results may not be represented dependably subsequently lessening the ability to consider execution of associations in comparative industry. In comparative information release, different financial specialists "Distinctive associations, consolidating associations in different enterprises, may discover arrangements, adjusted EBITDA, non-GAAP net wage and non-GAAP EPS in an unforeseen way, or not at all, which diminishes their handiness as a relative measure." In such cases speculators may buy or offer a stock in the wake of listening to the fundamental GAAP number thinking the association has come up short in regards to inspector gages (Doyle et al 2013). For this circumstance, releasing GAAP pay first can realize a theorist settling on a wrong decision since specialists and the press have dependably been reporting non- GAAP (Bradshaw and Sloan 2002). The overall revenue in such cases assesses as the typical benefit. In various zones, bookkeeping benchmarks are moving more towards strategies that give an appearance of improved objectivity when in certainty they are more subjective than any time in recent memory. While this, in principle, can be examined, by and by the information to do as such is probably not going to be controlled by the reviewer. So while this may make a figment of better hypothetical exactness, practically speaking it can prompt conflicting reporting by equivalent organizations and the potential for expanded errors (Bowen et al. 2005). As an aftereffect of the adjustment in bookkeeping rules, wander firms should now substantiate valuations utilizing products of trailing and conjecture income as well as profit in light of those of "equivalent" open organizations. Given that a youthful organization's figures of future income and profit are regularly very erroneous and that the decision of which open organizations are legitimate proportionate is to a great degree subjective and h ard for any reviewer to check as fitting, this change effectively prompts irregularity and mistake. The Financial Accounting Standards Board, which is in charge of creating bookkeeping standards, does not seem to see giving speculators significant data as a need. Numerous experts and speculators depend on professional forma comes about rather than GAAP bookkeeping since they locate the star forma proclamations give more knowledge into the general execution and strength of an organization. In research reports, GAAP comes about frequently take a rearward sitting arrangement to expert forma comes about. In a Credit Suisse look into give an account of Salesforce.com arranged in the late spring of 2012, no specify of GAAP income shows up on the primary page; rather, the profit figures said in various places on the main page are professional forma income (non-GAAP). On the second page, the whole notable and anticipated salary explanation is demonstrated in light of master forma comes about with the GAAP EPS showing up, practically like a reference, underneath. Thus, while these genius fo rma explanations are seen by examiners and financial specialists to better reflect current organization execution and continuous (Beneish 2009). Impacts of GAAP earning information on investors with respect to annual reports GAAP information is a truncation for the generally accepted accounting principle. The subject is basically those rules that accountants takes key note of especially when dealing with matters that entails preparation of financial statements. It has been noticed across the Globe especially by key accountants in the field of accounting, this subject only exist to ensure that Accountants from the American State are putting into use the standards and principles of accounting in order to ensure accuracy and ease in the financial statements between and within the domain of a company (Beneish 2007). Coming back to the question rubric, it is true that General Accepted Accounting Principles information have got certain impacts on investors. More often than not, most of these impacts are usually seen not be favorable especially to the mentioned individuals. It is as a result of this that Non- GAAP information is preferred to the former as already discussed and backed with relevant ideas. One of the impacts that GAAP earnings information has on investors is that at times, the information provided by the subject may lead to loss on their side. This is pegged to the reason that the General Accepted Accounting Principles rules are usually subject to interpretation. It is out of this that certain unscrupulous companies may find a lee way to manipulate investors in certain bargains (Bae et al. 2008). The subject companies basically opt for this, so that it can act to their advantage without considering the infringement that this may have on investors. This is something that has always pushed investors to very serious corners of ensuring that before they engage in any dealing with any company, they have to review the companies GAAP financial results. This they do as a way of ascertaining credibility and standardized methodology that offer reliable information that can be used in making comparisons of companies statements with regards to annual basis as has been highlighted in the last part of the question rubric. Another point to discuss about on the subject is that GAAP earning information offers detailed concerns to clients. This may have great effect on them in terms of their investments getting lost or even getting into a deal that they dont understand (Ashbaugh and Olsson 2002). As mentioned previously on matters of Non- GAAP being preferred, the great depth of explanation is from this concept. A number of financial analysts and investors depend on pro forma results which is a substitute name for Non- GAAP as opposed to the subject. Further evidence that is given is because; they find the latter choice offering a more insight or details analysis into the general financial performance of any given business. This shows that the backload for the subject impact on investors is majorly dependent on the nature and the existence of a company. Most of the investors across all the continents, Asia, Europe, South America, North America, Australia and even Africa are purely dependent on the evaluation of a companys nature before putting investors, but this is the case or the scenario which has always been missing in GAAP earning information. Most of the information that they offer, do not offer the requirement in question and their preference is thus limited. According to a number of reports especially from Salesforce.com, Face book, Zynga and Nvidia, GAAP earning have been reported to offer poor performance as opposed to Non- GAAP earning. According to the Fiscal Annual report of 2012, Salesforce (Ashbaugh, and Olsson 2002).com as mentioned previously made a report that GAAP earning per share made a loss of about 9 percent whereas Non- GAAP earning per share made a profit of about $ 1.36. In Face Book, it was reported that the second quarter annual reports of 2012, GAAP earning made a loss of $ 743 million, whereas the pro forma one showed an increase in terms of its profits. The total profit that was realized by the latter was $ 515 million. This gives a difference of almost a billion dollar. When an evaluation is made by investors what comes out clearly is that investors will prefer to opt for pro forma. The mentioned is enough evidence with regards to financial impacts on investors. This also validates the main reason why investors would shift their preference in terms of the information to be used with regards to accounting principles from GAAP earning information. One Michael Kwatinetz who is a managing partner with one Azure Capital Partners, a capital firm which is still in its early stages, documented great concerns why General Accepted Accounting Principles Rules have got impacts that may be seen or viewed as of great damage to investors (Amir et al. 1993). Most of the ideas he addressed has already been depicted including the already mentioned financial statements. The core of this point is to bring out the concept and the concern that, the subject is not only feared by investors but also documented or discussed in the context of fear for investment by investors. Currently, many companies globally, have opted for Non- GAAP earning in order to cease financiers since due to the shift with regards to preference in terms of where to lay investment (McVay 2006). Conclusion In conclusion, the task in context has covered two concerns; the first concern is on Non- GAAP earning information and its effects to investors. It has been evidenced in the subsequent paragraphs that the main reason for its preference is because of the profits that it offers to the investors (Aharony et al. 2010). Nevertheless, GAAP earning information has also been inclusively and conclusively depicted with a number of investors taking a low stand because of the impacts it has on them. Most of the impacts of the subject are mainly damaging and therefore leads to loss on the side of investors while on the side of the companies, there is profit realization. A number of key experts have also backed this information as a way of supporting Non- GAAP earnings information as the most appropriate one to be used by investors because most of its effects are positive. References Aharony, J., Barniv, R. and Falk, H., 2010. The impact of mandatory IFRS adoption on equity valuation of accounting numbers for security investors in the EU. European Accounting Review, 19(3), pp.535-578. Amir, E., Harris, T.S. and Venuti, E.K., 1993. A comparison of the value-relevance of US versus non-US GAAP accounting measures using form 20-F reconciliations. Journal of Accounting Research, pp.230-264. Ashbaugh, H. and Olsson, P., 2002. An exploratory study of the valuation properties of cross-listed firms' IAS and US GAAP earnings and book values. The accounting review, 77(1), pp.107-126. Bae, K.H., Tan, H. and Welker, M., 2008. International GAAP differences: The impact on foreign analysts. The Accounting Review, 83(3), pp.593-628. Beneish, M.D., 2007. Detecting GAAP violation: Implications for assessing earnings management among firms with extreme financial performance. Journal of accounting and public policy, 16(3), pp.271-309. Beneish, M.D., 2009. Incentives and penalties related to earnings overstatements that violate GAAP. The Accounting Review, 74(4), pp.425-457. Bhattacharya, N., Black, E.L., Christensen, T.E. and Larson, C.R., 2003. Assessing the relative informativeness and permanence of pro forma earnings and GAAP operating earnings. Journal of Accounting and Economics, 36(1), pp.285-319. Bowen, R.M., Davis, A.K. and Matsumoto, D.A., 2005. Emphasis on pro forma versus GAAP earnings in quarterly press releases: Determinants, SEC intervention, and market reactions. The Accounting Review, 80(4), pp.1011-1038. Bradshaw, M.T. and Sloan, R.G., 2002. GAAP versus the street: An empirical assessment of two alternative definitions of earnings. Journal of Accounting Research, 40(1), pp.41-66. Chan, K.C. and Seow, G.S., 1996. The association between stock returns and foreign GAAP earnings versus earnings adjusted to US GAAP. Journal of Accounting and Economics, 21(1), pp.139-158. Chava, S. and Roberts, M.R., 2008. How does financing impact investment? The role of debt covenants. The Journal of Finance, 63(5), pp.2085-2121. Choi, F.D. and Levich, R.M., 1991. Behavioral effects of international accounting diversity. Vincent C. Ross Institute of Accounting Research, New York University. Doyle, J.T., Jennings, J.N. and Soliman, M.T., 2013. Do managers define non-GAAP earnings to meet or beat analyst forecasts?. Journal of Accounting and Economics, 56(1), pp.40-56. Frederickson, J.R. and Miller, J.S., 2004. The effects of pro forma earnings disclosures on analysts' and nonprofessional investors' equity valuation judgments. The Accounting Review, 79(3), pp.667-686. Frederickson, J.R. and Miller, J.S., 2004. The effects of pro forma earnings disclosures on analysts' and nonprofessional investors' equity valuation judgments. The Accounting Review, 79(3), pp.667-686. Heflin, F. and Hsu, C., 2008. The impact of the SEC's regulation of non-GAAP disclosures. Journal of Accounting and Economics, 46(2), pp.349-365. Jennings, R. and Marques, A., 2011. The Joint Effects of Corporate Governance and Regulation on the Disclosure of Manager?Adjusted Non?GAAP Earnings in the US. Journal of Business Finance Accounting, 38(3?4), pp.364-394. McVay, S.E., 2006. Earnings management using classification shifting: An examination of core earnings and special items. The Accounting Review, 81(3), pp.501-53 Van Tendeloo, B. and Vanstraelen, A., 2005. Earnings management under German GAAP versus IFRS. European Accounting Review, 14(1), pp.155-180.
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