The issue of corporporate responsibility Essay Example | Topics and Well Written Essays - 1000 words

The issue of corporporate responsibility - Essay Example Sustainability, at its core, reflects a more integrated and efficient management structure that would be adept to weather the economic downturn. Quoting from the World Economic Forum report, Smith (2003) elucidates three key pressures that impel businesses to incorporate CSR viz.: linkages between corporate competitiveness, corporate governance, and corporate citizenship. a) Every business decision should embed the sustainability criteria: Porter and Kramer (2006) articulate: "the essential test that should guide CSR, is not whether a cause is worthy, but whether, it presents an opportunity to create shared value, that is, a meaningful benefit for society that also is valuable to the business." The Patagonia's mission statement captures strategic alignment of CSR with business: b) Build Brand through total wealth creation: Businesses ought to maximize the wealth all stakeholders through effective community investment and poverty alleviation programs. The wealth creation should be woven around green policies through innovative projects that protect environmental assets for the long term. c) Develop environmental projects focusing on economic exclusion: There's an urgent need for companies to refocus on their corporate responsibility to produce a pronounced positive impact on environment protection, and especially target eco... c) Develop environmental projects focusing on economic exclusion: There's an urgent need for companies to refocus on their corporate responsibility to produce a pronounced positive impact on environment protection, and especially target economically deprived areas for holistic growth. d) Partner More effectively: Partnering with government and NGOs can ease to an extent, the project funding issues, and dovetail the company's businesses with national growth strategies. Such an approach would also bring credibility for activities, and help gain public trust. e) Focus on governance and accountability: Especially in times of recession, the scrutinizing eyes of media, shareholders and government would continue to hover on companies, demanding transparency and accountability. Guarnieri and Kao (2008) noted that the 2007 Top Companies for Leaders are poignantly strategic and use CSR to help attract, engage and retain leadership talent. Leaders in such companies are encouraged to take leadership roles in social and community organizations. CSR thus becomes a critical component for leadership development strategy. CSR can be the best starting point for integrating societal considerations with business operations (Porter, & Kramer, 2006). Especially, in economically hard times, companies would be forced to reflect on their core priority businesses, and customers. In such situations, sustainability programmes can help to sieve the strategic business areas, and relook at the supply chain management with a "sustainability screening policy." Corporate responsibility can thus help pruning overheads, and effect cost savings through carbon accounting. Conflict between Luxury Branding and Environmental Concern Pinault spearheading the case for sustainable luxury believes that

Lack of Communication Essay Example for Free

Lack of Communication Essay Lack of communication is the number one cause in divorces in the United States, while there are marriages that work out there are many that don’t. For every two marriages there has been one divorce in the 21st century. (Britannica) Often in a relationship we don’t consider the small things and we move to quickly not thinking about the opinion of the people we interact with. In this article by Aziza Shumba she gives very clear, concise details on why communication is important in a relationship. An interesting fact I happened to stumble upon while reading was that a lack of communication can affect all aspects of life, from what you like to wear to what color paint you paint your home. Some couples feel like they communicate but the key is communicating effectively. Communicating effectively means communicating thoroughly, being optimistic, keeping an open mind and having a listening ear to new opinions. This is very important when it comes to using it in the work place, considering many people just go along with what they are told and never speak unless spoken to. In the work place many people have usually one of three issues: they never speak their opinion, the person who is overbearing, or the person who rides both sides of the fence, it doesn’t make a situation easier but it does make it easier when you can talk to someone and they can keep a conversation without criticism, ignorance or pessimistic attitudes. This is also a great way to build a better relationship with the ones you work with by giving you a stronger confidence when speaking and communicating. Although effective communication is very important, planning and time management is very important when communicating with people. I figured out this is very important once I got to college because if you don’t have good time management it will disrupt your whole life schedule and those around you. For example if I decide to wait until the last minute to turn in homework at 11:55 at night, and then my computer cord blows and catches my computer on fire, what would I do? I would have to wait until I could get access to another computer, and by the time I get to another computer the assignment would be late. Planning in a marriage can definitely be a â€Å"killer† when it comes to marriages, the wife may unexpectedly become pregnant or he/she may decide to get a dog/cat without the other partners consent. If communication is not laid down in the beginning these things may come to be a surprise to the other partner which will lead to divorce and strife. In a marriage getting a life plan is important, even if it is not set in stone it is considerably useful in the progression of a stable marriage to have an outline of what the couple wants together. In conclusion, a lack of communication can lead to the building of other skills if it is caught early on, as long as communication is effective and you have a plan for life and use effective time management you should be able to build STRONG communication skills to help you in everyday life.

Companies Act 2013 and CSR

Companies Act 2013 and CSR Corporate Social Responsibility (CSR) has become an important part of companys functioning. With companies having a legal entity and existence in the eyes of law are required to contribute towards the society that they operate in. This has given emergence to CSR activities being evolved over a period of time. Corporate Social Responsibility (CSR) refers to various activities being undertaken with the aim of social welfare and welfare of the masses at large and includes various activities like Healthcare facilities, education, women empowerment, sanitation and hygiene etc. Though expenditures are incurred by the companies with regard to CSR activities since long ago, but the evolution of CSR activities can be broadly classified into Pre Companies Act 2013 and post Companies Act 2013 era. Further there are various income tax implications which are associated with CSR activities both in pre and post Companies Act 2013. Discussing the same in detail as follows: Prior to Companies Act, 2013: Prior to Companies Act 2013, the regulations as per Companies Act 1956 were applicable wherein there was no mandatory requirement on behalf of the companies to undertake CSR activities. It was on the companys option to decide whether to undertake CSR activities or not. There were many companies who did undertake CSR activities but not out of legal compulsion but to enhance their goodwill and set up better networks etc. Tax Implication: Thus, as the CSR activities was voluntary for companies there was no separate provision mentioned in this regard in the Income Tax Act, 1961 and various amendments thereon until 2013. Any expenditure incurred by companies as part of their CSR programmes was treated in the similar fashion and were guided by the other provisions of the Income Tax Act. Thus, such expenditures were claimed as deduction for companies to arrive at their taxable income as per sections like 35(2AA), 35(AC), 80G etc. Furthermore, such CSR activities related expenditure was generally claimed as a general deduction as per section 37(1) of Income Tax Act, 1961 rather than under sections 30 to 36 dealing with specific expense related deductions. This was the treatment for CSR activities and their tax implications. Post Companies Act 2013: With the advent of Companies Act, 2013 making several amendments to the original Companies Act of 1956, there was an important amendment with regard to the Corporate Social Responsibility. With Companies Act, 2013 section 135(1) was introduced which made CSR activities mandatory for companies to be incur under certain application criteria. Thus companies with certain level of turnover or profits (mentioned further) would be compulsorily required to spend a certain percentage of their profits as CSR activities. Definition for the same is also mentioned in the act. Applicability: The section 135(1) as per Companies Act 2013is applicable to all the companies whether they are domestic company or foreign company, holding or subsidiary company, public or private company, if during any of the three preceding financial year Turnover of the company is 1000 cr. or more. Net worth of the company is 500 cr. or more. Net profit of the company is 5 cr. or more. On fulfilling any of the above three mentioned criteria, CSR obligations arise for the company. Quantum of Money to be Spent on CSR Activities: As per the mandate of the Companies Act 2013 u/s 135(1), the company which fulfils the above mentioned criteria is required to spend minimum of 2% of Average Net profit of the company for immediately three preceding financial years as CSR activities. Further, such amount should be spent in accordance with the items falling within the regulations of Schedule 7 of the Companies Act, 2013. This list of activities which are regarded as the broad spectrum of social welfare activities is not considered an exhaustive list. Thus, any expenditure for social welfare as approved by the companys board and CSR committee would be considered as CSR related expense provided it should not be with regards to the business and its operations in any way and should primarily focus upon the welfare of the society or masses at large. In case the company is not able to spend the required amount and fulfil its CSR obligation, they are required to disclose the same in their Annual reports. Computation of Average Net Profit: The computation of Average net profit which forms the base for determining the minimum amount to be spent on CSR activities is discussed in the section 198 As per companies Act 2013. This should not include the following: Any profits or gains of any overseas branch of the company. Any dividends received from any Indian company which is already in compliance with the Section 135 of the Companies Act 2013 i.e. it already complies with the CSR related obligation and thus dividend would have been distributed after complying with CSR obligation. The computation of the Average net profit can be summarised as follows: Particulars Amount Net profit After tax XXX Add: Allowed Credits Subsidies received from any government or public authority XX Gain on sale of any immovable property (original cost WDV) XX Less: Credits disallowed: Profit of capital nature like sale of any undertaking or unit XX Profit earned on sale of forfeited shares XX Premium received on debentures or shares XX Gain on sale of any immovable property (sales consideration original cost) XX Surplus on revaluing asset or liability at fair value (routed through P/L) XX Less: Expenses Allowed Directors Remuneration XX Bonus/ commission paid to staff XX Interest on debentures XX Usual working Charges XX Interest on loans (secured or unsecured) XX Tax on business profits (for any special reason) XX Tax on abnormal profits of the business XX Depreciation extent to Section123 XX Insurance expenses XX Bad debts written off XX Repairs (other than included in capital expenditures) XX Prior period items XX Contributions to charitable trusts XX Legal liability for any form of damages or compensations XX Add: Expenses Disallowed Income tax XX Capital loss on any sale of undertaking XX Expenses on revaluing asset and liabilities on fair value XX Compensations damages or any voluntary payments XX RESULTING AMOUNT- NET PROFIT FOR CSR XXX Average of such net profit for immediately preceding three financial years would be the Average Net profit for CSR obligation. 2% of such Average Net Profit amount would be the minimum CSR expenditure to be incurred. Activities not falling under the purview of CSR activities. All expenses cannot be considered as CSR expense. As stated earlier, they should be in conformity with the activities mentioned in the list / schedule VII of the Companies Act. Any activity undertaken by the company which is in conformity with the normal course of running the companys business would not be regarded as CSR activity. The activities which are regarded to be in the normal course of running the companys business are: Pre-condition of incorporating or running a business Any contractual obligation on part of the company requiring to undertake such activities If such activity falls under the legal obligation for the company as per any other law ir statutory provision governing the company. Further any activity conducted outside the geographical boundary of India or benefiting only the employees of the company or any contribution made to political parties would not fall under the purview of CSR activities. Discharge of CSR Related Obligation: The companies can carry out their CSR expenses in the following three ways: Fulfilling the CSR related obligation by making any form of contribution to specified funds as per the list included in the Schedule VII. By means of any registered NGO, society, trust etc. In other ways as mandated in the Companies (Corporate Social Responsibility) Rules 2014. Penalties with Regard to Non-Compliance: Any non-compliance on part of the company in fulfilling their CSR obligation would attract penalties as follows: Fine for the company of not less than 50,000 Rs. which may extend up to Rs. 25 lakhs. Officers of the company which are convicted of default would attract imprisonment of up to 3 years or Fine of not less than Rs. 50,000 which may extend up to Rs. 5 Lakhs. Both the penalties (for the company and the officers in default) may be attracted as the case may be. Other Regulations: Following other attributes and regulations regarding CSR obligation are as follows: CSR expenditure can be both in the form of spending or contribution made by the company. CSR expenditure is not regarded as a charity or donation made by the company in any form. Any form of surplus or any amount unspent arising out of the concerned CSR activity would not be regarded as the business profits for the company. Further no provision for unspent amount to be made. Only disclosure in the board report is required. Any form of excess expenditure incurred beyond the concerned limit of 2 % of average net profit is voluntary and cannot be set off against future CSR obligations of the company. If any grant is received for undertaking any CSR expenditure, the amount spent should be considered net of grants Tax Implications: After the introduction of mandatory Corporate Social Responsibility (CSR) obligation as per the companies Act 2013, there was an explanation issued as per the Finance Act, 2014. It stated that any form of CSR expenditure that is incurred by the company shall NOT be regarded as the expenditure incurred by the company for its business or profession. As a result, deductions with regard to CSR expenditure for reducing the corporate income are not justified and hence cant be claimed. Thus, on one side it is compulsory to undertake CSR related expenditure as mandated by Companies Act, 2013 while on the other hand Income Tax Act does disallow such expenditure to be claimed as deductions. General Deductions under section 37(1): The income tax provisions as per Section 37(1) states that expenditure not falling under the section 30 to 36 of the income tax act would be allowed as general deduction under this section if the following conditions are satisfied: Expense is not in the form of Capital Expenditure Expense is not a form of Personal Expense Expense is not related to any form of offense which is prohibited by any law Such expense should necessarily be undertaken for the purpose of conducting the business or profession (wholly and exclusively). Thus, as per amendment made in the Finance Act 2014, any form of CSR expenditure which does fall under the provisions of section 30 to 36 and 80G of Income Tax Act, 1956, would be allowed as deduction to be claimed by the company. But any other form of CSR expenditure not falling under the above mentioned provisions cannot be claimed as general deduction under section 37 of the act. As a result, companies as a part of their tax planning measures should undertake CSR activities (as mentioned in schedule VII) which can also be claimed as deductions under section 30 to 36 and 80G of Income Tax Act 1961. This would help the companies to fulfil their CSR obligation requires as per Companies Act and also claim deduction in the Income tax act so that their taxable income can be reduced. This would serve dual purpose for the companies. Concept of Application of Income: As per the Finance ministry and Income Tax authorities, any form of Expenditure incurred for CSR activities are in the form of APPLICATION OF INCOME. This means that it is not an expense incurred to earn income rather it is the usage of already earned income towards the welfare of the society as their social responsibility. The Income Tax Act had been developed on the grounds that any form of expenditure which involves Application of Income would not be allowed to claim as a deduction as per the provisions. Thus, any form of CSR expenditure cannot be claimed as a deduction and thus would be disallowed in the hands of the company (for income tax purposes). Contrary to the above view there are certain people who believe that CSR activities being mandatory for the company should be allowed as a deduction. Further it was argued by experts that Directors remuneration is also computed as percentage of net profit which is allowed as a deduction in income tax act and so CSR related expenditure should have been allowed as deduction. It is opposed by income tax authorities on the ground that directors remuneration falls under the normal course of running the business and therefore I allowed under section 37(1) as a general deduction which is not the case with CSR expenditure. The basis of including any expenditure as related to CSR is that it should not fall under the normal course of running the business and thus does not adhere to the provisions of Section 37(1). Differential Form of Tax Treatment Pre and Post Companies Act, 2013: The major form of difference in tax treatment pre and post introduction of Companies Act 2013 is that deduction for CSR expenditure was allowed also as a general deduction under section 37(1) along with deduction claim under sec 30 to 36 or 80G for CSR activities, prior to introduction of companies Act 2013. This changed post introduction of Companies Act 2013 whereby the CSR expenditure could not be claimed as a general deduction under section 37(1) but could be claimed as deduction if it falls under the purview of section 30 to 36 and section 80G of the Income Tax Act. Details of CSR Spending of Companies ITC LIMITED Net Average Profit for the last 3 years = Rs. 12338.22 crores CSR Expenditure according to rules = Rs. 246.76 crores Actual CSR Spending = Rs. 247.50 crores Amount unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Economic Empowerment of Women (Schedule VII (iii)) Section 35AC r.w. Rule 11K(i)(n),(i) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) Protection of National Heritage, Art Culture (Schedule VII (v)) Section 35AC r.w. Rule 11K Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA TATA MOTORS Net Average Profit for the last 3 years = Loss of Rs. 2034 crores CSR Expenditure according to rules = Not Applicable due to loss Actual CSR Spending = Rs. 20.57 crores Amount Unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Economic Empowerment of Women (Schedule VII (iii)) Section 35AC r.w. Rule 11K(i)(n),(i) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) INFOSYS Net Average Profit for the last 3 years = Rs. 12,800 crores CSR Expenditure according to rules = Rs. 256.01 crores Actual CSR Spending = Rs. 202.30 crores Amount Unspent = Rs. 53.71 crores (some of the projects undertaken are multi year) Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) Protection of National Heritage, Art Culture (Schedule VII (v)) Section 35AC r.w. Rule 11K Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA BRITANNIA Net Average Profit for the last 3 years = Rs. 523.00 crores CSR Expenditure according to rules = Rs. 10.46 crores Actual CSR Spending = Rs. 10.46 crores Amount Unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA WIPRO Net Average Profit for the last 3 years = Rs. 7800.2 crores CSR Expenditure according to rules = Rs. 159.82 crores Actual CSR Spending = Rs. 159.82 crores Amount Unspent = Zero Activities conducted in CSR which can be claimed as deduction in Income Tax: Activities Under Companys Act 2013 Deduction under Income Tax Act, 1961 Promoting Preventive Healthcare, Sanitation Poverty Alleviation (Schedule VII (i)) Section 35AC r.w. Rule 11k(i)(a),(f),(j) of the 1962 Rules 80G(2)(iiihk) Livelihood Enhancement (Schedule VII (ii)) Section 35AC r.w. 11K(i)(c),(i),(o),(p),(s) of the 1962 Rules Ensuring Environmental Sustainability (Schedule VII (iv)) Section 35AC r.w. Rule 11K(i)(d),(h),(l),(q),(r) of the 1962 Rule 80G(2)(iiihl) Rural Development (Schedule VII (x)) Section 35AC and Section 35CCA CASE LAWS: P. Balakrishnan, Commissioner Of vs Travancore Cochin Chemicals Ltd. on 25 October, 1999 In this case law, the assesse had paid an amount to the FACT school and wanted to claim it as a deduction under the welfare expenditure. The AO denied the assessees claim and denied the deduction. The matter then went on the Tribunal where the assessee argued that the amount was not a donation but was paid as part of an expenditure to the school, as the children of most of its employees studied there. The assesse wanted to claim the deduction under Section 40A(9) but since, it was for the welfare of business and not in the form of capital expenditure, so it was allowed as a deduction under Section 37(1) and Section 40A(10). ACIT v Jindal Power Limited (IT APPEAL NO. (BLPR) OF 2012) In this case law, the assessee had claimed a certain amount paid for the CSR activity as deduction. But the AO, had rejected the claim based on the fact that it was not a statutory but a voluntary expenditure and not for the purpose of business. In this case, since it was a case before the amendments were brought up in Section 37(1). The Tribunal allowed the voluntary CSR to be treated as business expenditure. The Tribunal based its decision on that the Explanation 2 of the Act, which states for disallowance only on statutory expenditures. Since, it was not triggered, so it was allowed as a deduction. The Commr Of Income Tax vs M/S Infosys Technologies Ltd on 22 April, 2013 In this case law, the assessee had installed a traffic signal near to his office and claimed it under deduction under Section 37(1). The AO denied the claim of the assessee describing that it was not for the purpose of business. It has to be treated as a donation and cannot be claimed as a deduction. But, based on the claims of the assessee that the traffic signal would help its employees as it would help them to save time and reduce stress. The Tribunal than granted the company a deduction under Section 37(1). Mysore Kirloskar Ltd. vs Commissioner Of Income-Tax on 8 September, 1986 In this case, the assessee had a plant in a remote location and to attract best talents it had built a school for their children and donated it to a trust. The assessee had claimed it as a deduction under Section 37(1) stating that it was for the welfare of the business. The AO rejected the claim stating that it cannot be claimed as an expenditure. In this case the amount was paid to a trust which comes under Section 80G and the assessee can claim deduction under that. And also, only 61% students were the children of the assessees employees and so it can be stated that it was not fully for the welfare of the business. Commissioner Of Income Tax vs Rajasthan Spg. And Wvg. Mills Ltd. on 17 September, 2004 In this case, the assessee had given a bus to a school and claimed the expenditure as a deduction under Section 37(1), considering the fact that most of its employees children study in that school and the bus would benefit them as the school didnt have enough buses. The AO rejected the claim of the assessee terming the expenditure as a donation to the school and not for the welfare of the business. The Tribunal however ruled in the favour of assessee based on the several old cases which allowed such deductions under Section 37(1). Synopsis of Case Laws: In the case laws studied above, it has been made clear that prior to the Companies Act, 2013 and the Finance Amendment Bill, 2014, the companies had been claiming any sort of donation under the Section 37(1). The AOs rejected the Companys claims but they were randomly rejected by the Tribunals based on the several old judgements. The new amendment has brought about clarity as to what can be claimed as a deduction under CSR and what not can be.

Animation in TV Commercials

Animation in TV Commercials The effectiveness of animation in TV commercials Bryant May were the first British company to utilize animation for advertising purposes. In 1899 animator Arthur Melbourne-Cooper was hired to produce a stop-motion short in which matchstick men move along a ladder and paint an appeal on a wall. This appeal read `For one guinea Messrs Bryant May will forward a case containing sufficient to supply a box of matches to each man in a battalion with the name of the sender inside.'(www.bfi.co.uk) It is easy to be cynically dismissive of what is obviously a clever, if extremely crude, ad campaign disguised as a patriotic act of charity during the Boer war. However it is not as easy to be as dismissive of the extent to which animation has been adopted from these humble beginnings as a prevailing force within modern advertising strategy. The 22nd September 1955 gave birth to commercial television broadcasting in the United Kingdom. Right from the outset advertisers where quick to seize upon the opportunity and advertising possibilities that animation put in front of them. During these early years up to a third of television advertising was animated such as the â€Å"Murray Mints, the too-good-to-hurry mints,† or Snap, Crackle an Pop,† for Kellogg’s Rice Krispies which both debut in 1955. The Kellogg ads brought to life hand drawn characters that had been used on the packaging of cereal boxes since 1928 and the campaign still runs to this day. The Murray Mints commercial, which featured soldiers in bearskin hats march in time to a jingle, won best ad of the year in the inaugural year of British television advertising. (Robinson, 2000, p35) J Walter Thompson who had handled the Guinness account since 1929 set about bringing to life; through the process of animation, the extremely popular Gilroy post ers that had become an institution and started a ‘Guinness culture.’ If advertisers were keen to use animators in their campaigns then animators where certainly keen to encourage receive the work. The two industries formed a symbiosis which was characterised by the overnight emergence of a whole new market in the advertising industry meant that there were a lot of new opportunities for young animators to set up new companies with the minimum of capital and experiment with new techniques. Companies such as biographic which was set up by Bob Godfrey who produced ads for various companies such as Shipams fish paste and Nestle. (Threadgould, 2005) The use of animation in commercials certainly proved popular with advertisers, and with home viewers but it was the â€Å"Homepride flour men† who proved that it could also be an effective tool. The â€Å"Homepride flour men† ad debut in 1965. The ad featured two men in black business suits and bowler hats standing in between two packets of flour. A sieve is placed over the head of one of the men and flour poured into it. The processes is repeated with Homepride flour which sieves much quicker as it is graded and the second man is instantly covered in flour turning his black suit white. The reason is explained by the man in the hat; voiced by Dads Army star John Le Mesurier; and his words produced the slogan ‘GRADED GRAINS MAKE FINER FLOURS.’ The campaign succeeded in making Homepride a market leader within four months. These characters became so popular that a leader (Fred) was named by the advertising brains to give a name to the uniform faces. Merchandise such as aprons, peppermills, fridge magnets and various other kitchenalias were produced as ‘collectors’ items. Fred’s image spurned a whole range of sub products for the company and it is still used to sell a variety of Homepride products today. To keep up with changing times made retain a sense of tradition; various comedians such as Richard Briers and Paul Merton have voiced Fred, he is today voiced by Nick Frost from Spaced. Homepride have managed to infuse their brand identity with that of Fred, their iconic mascot. They have used his effigy on other products such as sauces and kitchen utensils to place the home pride brand firmly into people’s kitchens. However the runaway success of a particular ad campaign does not guarantee an increase of sales of the product it is supposed to promote. Creature Comforts began life as a short film. It was an incredibly engaging short due to the interaction between fantasy and reality with which it presented the viewer. In his book Understanding Animation Paul Wells describes the relationship between the diegetic narrative and the characters surroundings as fabrication and suggest that it is a narrative strategy. This is to say that ‘fabrication essentially plays out an alternative version of material existence, recalling narrative out of constructed objects and environments, natural forms and substances, and the taken for granted constituent elements of the everyday world.’(Wells, 1998 p90)   This means that there is a relationship between the abstract expression of character through the model and the ‘constituent elements of the everyday world,’ which lends itself more towards mimesis. Despite the fact that animation is an abstract form of expression, these ads have a ‘documentary feel’ that lends a voice of authority to their claims.   Nick Parks Creature Comforts and the electricity adverts that followed it present a world in which highly stylised models of animals are animated with the voices of members of the British public. The opinions and the voices of the public and then perfectly matched to appropriate animals. The most memorable example being Frank the jogging tortoise. Frank chats to a locked off camera about how nice it is to come back from a ten mile run into a warm flat, and how it is important that the boiler is easily â€Å"turn off and onable.† The world being presented to the consumer is instantly recognizable; frank is discussing the simple pleasures of modern life. He is an everyman despite the fact that he is a talking animal. The affinity between model animation and the physical world in which it is filmed means that it is to a certain extent confined by the physical laws of our world in order to remain recognizable and believable. Of course these laws can are being flouted, model characters can talk and discuss everyday matters like members of the general public, but the relationship between the animated models and the world they inhabit means that when physical law is flouted a sense of the uncanny or the fantastic is achieved. This is why the shorts or so engaging but it is also why they failed as ads. Despite the fact that the campaign reached number 4 in a 2000 poll of ‘The 100 greatest TV ads,† the common misconception is that the ads were selling gas. As Nick Park himself explains it, â€Å"People still refer to them as ‘the gas adverts.’† (Robinson, 2000, p124) Although the ads were highly memorable they failed to link the commercial and the product. Successful animalised advertising campaigns are based entirely on the same principles as successful live action campaigns. â€Å"Advertising’s central function is to create desires that did not previously exist.† (Dyer, 1982 p6) A miss-judged campaign such as the creature comforts campaign may not be deemed successful if it does not stimulate within the consumer a desire to consume a given product. Where as the Kellogg animated mascots for frosties, rice krispies and coco-pops have succeeded in becoming intrinsically infused with the products that they are selling. One of the main advantages of using animation in advertising is the ability of animators to create environments and worlds that could not be accessed or reproduced by a live action camera crew. These artificial environments can be used to stimulate imagination and desire, to create a fantastical world of possibility, which can then be realised by the purchase of a given product. Coco-pops are advertised by a variety of jungle characters that inhabit a fantastical world of imagination and fun that is extremely appealing to young children. Also when advertising medical products such as toothpaste, animated medical presentations can be employed. These usually take the form of a split screen with the advertised product on one side of the screen and a leading competitor on the other. The animation will then demonstrate just how the product works and is more effective than a rival brand. Another appeal of animation to the ad man is the classlessness of the form. (Threadgould, 2005) characters such as the Homepride’s Fred and the Fairy liquid baby are free from the class constraints of traditional British society. They bridge the class gap and appeal to proletariat and privileged alike. Animation can also be a relatively inexpensive process. Pioneers such as Peter Sachs of Larkin studios and Bob Godfrey of biographic, found quicker cheaper animation methods than the traditional fluid aesthetic style of Disney. They employed jagged and rough stylings that borrowed from German expressionism. The theory being, to use limited animation to maximum effect.   (Threadgould, 2005) By emphasising certain details advertisers can allude to certain qualities that can be associated with the product. For example the Michelin Man’s rounded tyre body alludes to the strength and durability of the tyres but also their malleability. The problem facing animating advertisers is a problem, which faces animators in general. The immediately obvious thing about animation is that it is an overtly fake diegetic form; that is unlike live action, which is often concerned with replicating the real world to achieve mimesis; the artificial process of creating narrative form is emphasized by the fact that the viewer is witnessing inanimate drawings brought to life through motion. The difficulty here is that advertising is the process of creating desire within the consumer; it suggests that there is a more desirable reality available to its audience through the consumption of a product. Successful animated adverts must therefore reconcile the fact that they are presenting to the consumer a fiction by alluding to an underlying truth. This is not necessarily problematic; Aesops fables were moral tales that spoke of ethical truths through anthropomorphic parable. Stories like the lion and the mouse or the wolf in sheep’s clothing took well-known anthropomorphic traits of certain animals and moulded them into cautionary tales about how one should live their life. In the same way animation selects certain details to present to the viewer to create abstract meaning that a consumer can readily identify with. The concept of the Jolly Green Giant for example is ludicrous; none of sound mind would actually believe that a giant green man lives in cornfields overseeing the quality of the corn. However symbolically he is representative of the qualities that the company wish to associate with there corn. He is a symbol of strength and power that come from nature. The corn he promotes is healthy strong and wholesome and this health can be acquired by those who consume it. He is jolly and friendly, a gentle giant who cultivates top quality product with a deft touch. We is also bright green the colour of nature, a symbol of health and vitality, the essence of life itself. Through these associations meaning is abstracted rather than dictated. It is the art of gentle persuasion as opposed to ‘the hard sell.’ Many people have preconceived ideas about animation as a whimsical medium suitable only for humour and children’s entertainment; however there are many examples of animation as serious political statement. Halas and Batchelor produced Animal Farm in 1954 as an adaptation of George Orwell’s novel. Scholars have often studied it as an allegory about the rise of Stalinism and the threat of communism, but it is no know that American backer Louis DeReochemount was a front man for the American CIA and the film was purposely used as anti Russian propaganda.   Like any other medium with an understanding of its aesthetic qualities can be used seriously and to devastating effect. A recent charity advertisement on behalf on the NSPCC depicted an animated child being sadistically and habitually beaten by his father. The ad showed the child being burnt with cigarettes, thrown down stairs and chocked. Humorous sound effects and cartoon clichà ©s along the same style of Tom and Jerry where used. This was a visual and aural aesthetic that the viewers were used to associating with harmless and enjoyable children’s cartoons. However the tension in play between the diegetic aesthetic of the animated child and the mimetic aesthetic of the father and the background environment served to unease, and unsettle to the point of disturbing the viewer. The viewer was left to imagine the results of such violence on a real child and the commercial’s effectiveness at highlighting the concerns of the NSPCC was undeniable. So why has animation become an effective tool in animation? The answer to this question lies within the concept of brand and brand identity. If the aim of the advertiser is to communicate the identity of a given brand as quickly and as succinctly as possible, then animation is an ideal medium.   In his book ‘Ad worlds: Brand, media, and audiences.’ Greg Myers defines branding as â€Å"the attachment of meanings to a labelled product.† (Myers, 1998, p33) That is to say that semiotic associations are associated with a given brand through the way it is produced, placed, promoted and priced. For example Guinness is a uniquely produced stout that is ubiquitously placed in almost every pub of the nation. It has a history of promoting itself through humour as a traditional drink to unwind and relax with and it is priced at a slight premium to give it a hint of exclusivity. Wally Olins suggests that a modern world that has become saturated with advertising, branding has become an essential tool in order for the consumer to quickly decipher to advertisers message before they are distracted by a competitor. In the words of Olins; â€Å"Why are brands such a clear and unique manifestation of our time? Simply because in a world that is bewildering in terms of competitive clamour, in which rational choice has become almost extinct, brands represent clarity, reassurance, consistency, status, membership –b everything that enables human beings to define themselves. Brands represent identify.† (Olins, 2003, p27) Getting consumers to empathise with a brand identity, and to desire to become a part of that identity can be extenuated through the use of a brand character. From Tony the Tiger to Joe Camel and the re-imagination of the milky bar kid to animated form, drawn and animated characters have been used to sell everything from children’s toys to cigarettes. These characters become intrinsically linked to the qualities of the product that they are selling. So what is it about the process of creating an animated character that is so effective in advertising?   In his book ‘Understanding Animation;’ Paul Wells sums up the basic principles of characterization as a narrative strategy in animation as; â€Å"the character may be understood through its costume or construction, it’s ability to gesture or move and the associative aspects of its design.† (Wells, 1998, p105) Regardless of if an animated character is an animal or human, animators rarely try to completely reproduce natural form. As such the problem is that they are presenting viewers with unnatural looking beings. If the viewer is to accept the characters shown before them, the characters themselves must be presented as believable.   This is why animators rely on exaggeration of individual features to suggest certain character types. Halas and Manvell describe this in their book ‘the technique of film Animation. †Characterization is achieved by the distortion of shapes and forms – big eyes, big mouth, big nose, large head small body etc.† (Halas and Manvell, 1968, p65) What the animators are stressing are the gesturing parts of the body, particularly the features of the head. The eyes, nose, mouth and ears are all vital in creating the illusion of human emotion. Anthropomorphic qualities in animals such as the strength of Tony the Tiger can be used promote a prod uct as healthy or enabling strength. There is a general rule of thumb with regards to which shapes go with what characters: kind gentle characters tend to have soft rounded faces with wide smiles and large rounded eyes. The Pillsbury Dough Boy is a great example of this principle. He is the embodiment of the jolly fat man. Generalizations such as this one serve as visual shorthand for the viewer; they optimise the impact of the character through economy and allow the viewer to make semiotic connections and process narrative information about the characters more quickly. In the words of Wells, animation â€Å"manages to compress a high degree of narrative information into a limited period of time through a process of condensation.†(Wells, 1998, p76) This method of economy and condensation in animation characterisation was born out of functionality as much as anything. Partially it was due to the fact that advertisements are extremely short. As such narrative information has to be delivered with great speed. In the medium of the television commercial, advertisers have anywhere between ten and thirty seconds in order to convey their message. As such the visual shorthand that animation design employs is perfect for the fast and accurate communication of the advertisers message.  Ã‚   With television being the dominant domain of the animated short, characters have to be easily recognizable on a small screen. It’s much easier to do this by recognizing one or two strong individual characteristics than several small ones. Most importantly however the simpler that a character is to draw, the quicker they become to reproduce.They rely on caricature and stereotype to relay narrative information quickly and succinctly. The Homepride flour men discussed earlier in this essay are a great example of how an understanding of characterisation in animation can give rise to a successful marketing campaign. They had a simple uniform design that was all at once, striking, memorable, unique and simple. The business suits and bowler hats stood for a business like British attitude, that at the same time was overly extravagant for selling flour and as such was self mocking. The characters were taken to the heart of the nation. With the effigy of Fred on all sorts of kitchen utensils his rightful place became the kitchens of British homesteads, and as such so did the Homepride brand. The twin process of animated character development and product branding both strive towards condensing as much narrative information into the least amount of detail possible and the shortest amount of time available.   Animation is an intrinsically imaginative medium. The human mind goes through a thought process of abstracting meaning from an animated diegetic aesthetic. It inspires thought in the way that advertisers wish to inspire thoughts of desire. It can be a pleasing experience in the example of Homepride’s Fred commercials, or it can be disturbing in such a way that the NSPCC have employed, either way the reaction provoked is one of individual thought and identification which in turn promotes the consumer to consume. Bibliography Bordwell and Thompson. (2001) Film Art: An Introduction, New York: McGraw Hill. Canemaker, J. (ed.) (1988) Storytelling in Animation: The Art of the Animated Image Vol. 2, Los Angeles: AFI. Dyer, Gillian. Advertising as Communication. London, Routledge, 1982. Griffin, H. (2001) The Animators guide to 2D Computer Animation, Oxford: Focal Press, Halas, J and Manvell, R. (1968) The Technique of Film Animation, Norwich: Focal press Limited. Kline, S. (1993) Out Of The Garden: Toys, TV and Children’s Culture in the age of Marketing, London: Verso. Myers, Greg. Ad Worlds: Brands, Media, Audiences, Arnold, 1998. Ollins, Wally. On Brand, Thames Hudson, London, 2003. Robinson, M. (2000) 100 Greatest TV Ads, London: Harper Collins. Wells, P. (1998) Understanding Animation, New York: Routledge. Williams, R. (2001) The Animators Survival Kit, New York: Faber and Faber. Websites(All accessed 27/11/05) www.bcdb.comwww.bfi.co.ukhttp://business.timesonline.co.uk/article/0,,9071-1560670,00.htmlwww.kellogs.com Filmography Animation Nation: The art of persuasion (Dir Merryn Threadgould, 2005, UK)Four Mations: Electric Passions (Dir Paul Madden, 1996, UK)100 Greates TV Ads (Dir Mark Robinson, 2000,   UK)

Multicultural Education Essay -- Educating Culture Essays

Multicultural Education History/Past Challenges: One of the major goals of the American school system is to provide all children with equal educational opportunity. However, with regard to minority students, meeting this particular objective has presented a real challenge to educators as they have been confronted with the task of reshaping education in the multilingual, multicultural society that characterizes the United States. Many significant events contributed to the need of school reform. The Civil Rights movement launched by African Americans in the 1960’s, which resulted in the passage of the Civil Rights Act of 1964, triggered major social changes in the direction of equality and justice for all. Consequently, the US Department of Education was charged â€Å"†¦to conduct a survey on availability of equal educational opportunity and to provide technical and financial assistance to school boards in carrying out plans for the desegregation of public schools† (Zephir,1999:136). Changing immigration patterns also occurring since the 1960’s brought educational issues to the forefront of discussion. In 1968, the first Bilingual Education act was passed in an attempt â€Å"†¦to provide short-term help to school districts with high concentrations of students from low income homes who had limited English-speaking ability† (Millward,1999:47). Moreover, in 1974, the Sup reme Court ruled in Lau vs. Nichols (a class action suit brought on behalf of Chinese-speaking children in San Francisco) that English-limited children who were being taught in English â€Å"†¦were certain to find their classroom experiences totally incomprehensible and in no way meaningful† (Stevens,1999:108). In consequence, schools were instructed to give special help to non-English-speaking students in order to guarantee their equality under the law with students who spoke English as their first language. In short, the social movement of the 1960’s gave rise to major educational changes; and it was in that context that the concept of ‘multicultural education’ originated. The 1980’s saw the emergence of a body of scholarship on multicultural education by progressive education activists and researchers who refused to allow schools to address their concerns by simply adding token programs and special units on famous women or famous people of color. James Banks, one of the pioneers of multicul... ...ristics. A list of guidelines have been established by Kellough & Roberts (1998:27-28) for teaching students of diverse backgrounds: 1. Build the learning around the students’ individual learning styles. 2. Communicate positively with every student and with the student’s parent/guardians, learning as much as you can about the student and the student’s culture, and encouraging family members to participate in the student’s learning. 3. Establish a classroom climate in which each student feels he or she can learn and wants to learn. 4. Hold and maintain high expectations for each student 5. Personalize learning for each student; much like is done in the use of the IEP with special needs learners. 6. Plan for and use all learning modalities (visual, auditory, tactile, kinesthetic). 7. Use cooperative learning. In summary, multicultural education strives for equity regardless of race, gender, culture, or national origin. Both school and society shape students’ lives. So, in order to be successful, multicultural education encompasses both the effort to create more equitable schools and the involvement of teachers and students in the creation of a more equitable society. Multicultural Education Essay -- Educating Culture Essays Multicultural Education History/Past Challenges: One of the major goals of the American school system is to provide all children with equal educational opportunity. However, with regard to minority students, meeting this particular objective has presented a real challenge to educators as they have been confronted with the task of reshaping education in the multilingual, multicultural society that characterizes the United States. Many significant events contributed to the need of school reform. The Civil Rights movement launched by African Americans in the 1960’s, which resulted in the passage of the Civil Rights Act of 1964, triggered major social changes in the direction of equality and justice for all. Consequently, the US Department of Education was charged â€Å"†¦to conduct a survey on availability of equal educational opportunity and to provide technical and financial assistance to school boards in carrying out plans for the desegregation of public schools† (Zephir,1999:136). Changing immigration patterns also occurring since the 1960’s brought educational issues to the forefront of discussion. In 1968, the first Bilingual Education act was passed in an attempt â€Å"†¦to provide short-term help to school districts with high concentrations of students from low income homes who had limited English-speaking ability† (Millward,1999:47). Moreover, in 1974, the Sup reme Court ruled in Lau vs. Nichols (a class action suit brought on behalf of Chinese-speaking children in San Francisco) that English-limited children who were being taught in English â€Å"†¦were certain to find their classroom experiences totally incomprehensible and in no way meaningful† (Stevens,1999:108). In consequence, schools were instructed to give special help to non-English-speaking students in order to guarantee their equality under the law with students who spoke English as their first language. In short, the social movement of the 1960’s gave rise to major educational changes; and it was in that context that the concept of ‘multicultural education’ originated. The 1980’s saw the emergence of a body of scholarship on multicultural education by progressive education activists and researchers who refused to allow schools to address their concerns by simply adding token programs and special units on famous women or famous people of color. James Banks, one of the pioneers of multicul... ...ristics. A list of guidelines have been established by Kellough & Roberts (1998:27-28) for teaching students of diverse backgrounds: 1. Build the learning around the students’ individual learning styles. 2. Communicate positively with every student and with the student’s parent/guardians, learning as much as you can about the student and the student’s culture, and encouraging family members to participate in the student’s learning. 3. Establish a classroom climate in which each student feels he or she can learn and wants to learn. 4. Hold and maintain high expectations for each student 5. Personalize learning for each student; much like is done in the use of the IEP with special needs learners. 6. Plan for and use all learning modalities (visual, auditory, tactile, kinesthetic). 7. Use cooperative learning. In summary, multicultural education strives for equity regardless of race, gender, culture, or national origin. Both school and society shape students’ lives. So, in order to be successful, multicultural education encompasses both the effort to create more equitable schools and the involvement of teachers and students in the creation of a more equitable society.

Prejudice and Racism at Our School :: Sociology Racism Prejudice Essays

Prejudice and Racism at Our School Racism...the belief that a particular race is superior to others; discrimination or prejudice based on race. Racism has been around for a long time and its effects have been seen a lot in the past few centuries: during the 1800s and earlier - in slavery, the Civil War, and slaves being freed; and then recently, during the 1900s - in the Civil Rights Movement. Everyone in the United States is supposed to have equal rights and not be discriminated against because of race, but sadly, that is not always what happens. Racism shouldn’t be around anymore, but it is, even in WCCHS. Sometimes it’s in the form of racist comments or racial slurs, and other times it’s in the form of "who hangs out with whom." Something needs to be done about this. I think that if there were more integration in school-related activities, then students of different races would learn to accept each other the way they are, and racism wouldn’t be an issue at WCCHS. As was stated, even though there shouldn’t be racism at WCCHS, there is. Although once in a while teachers might be involved if someone says something racist against them, most of the racism is between students. Although I don’t really see a whole lot of it and what I do see isn’t major, it is still there. Generally, Hispanics and non-Hispanics get along okay at WCCHS; a lot of the racism expressed in these two groups is just little things, such as racial slurs or mean comments about someone just because they are or aren’t Hispanic. To get a broader view on racism at WCCHS and why it occurs, I interviewed Karen Miller, a freshman of Polish and German descent; Gabe Antonio, a freshman of Mexican descent who knows both English and Spanish; and Mr. Sayner, a World Geography/Global Studies teacher of western European descent. Karen, Gabe, and Mr. Sayner all agreed on their definitions of racism. Gabe said that racism means â€Å"people saying bad stuff about other races and cultures,† Karen said that it means that someone doesn’t like another person just because of their race - they are prejudiced, and Mr. Sayner said it means â€Å"people judging someone else based on physical characteristics like skin color.† In all three definitions you see that people are basing their opinions of others on outward characteristics rather than finding out for themselves what they are like.

City-States in Lower Mesopotamia :: Ancient Egypt Egyptian History

City-states in Lower Mesopotamia Factors that contributed to the emergence of city-states in Lower Mesopotamia and the influence the landscape played in the formation of the civilization which emerged. For this essay I considered the question of what factors contributed to the emergence of city-states in Lower Mesopotamia and the influence the landscape played in the formation of the civilization which emerged. Through my research on this topic I found that there is much evidence to support the claim that landscape was a very large influence on the emergence of civilization and that most of the contributing factors were, in some way, linked to geography. In order to fully understand the topic, I first explored what the definition of civilization is. The first criterion for civilization, that I could think of, is domestication and an agricultural economy capable of producing a stored surplus. From this, I felt the need to examine the origins of Mesopotamian agriculture. With the glacial retreat after the last ice-age (roughly 10000 BC) the Mesopotamian climate improved and many modern plants and animals began to become concentrated in specific areas. Around 9000 BC the vast majority of Mesopotamian peoples were hunter-gatherers. With the concentrations of plants and animals being in specific areas these hunter-gatherers soon began to domesticate those plants and animals and a sedentary village farming pattern arose. This became the predominant way of life around 6000 BC. This change from food collecting to food producing was one of the major transformations in human history. Early peoples no longer had to live the nomadic life of hunter-gatherers but could settle down in permanent housing and produce their own food. It also began an economic change that altered social and political institutions, religion, etc. Domestication is the process of altering plants and animals so that they are no longer bound to the natural habitats of their wild ancestors. In essence they become more productive and useful to people. This process sometimes even includes changes in the genetics of the domesticated plant or animal. In Mesopotamia the major domesticated species of plants were wheat, barley, chickpeas, peas, grapes, olives, walnuts, almonds, pistachios, apricots, dates, and figs. The major domesticated species of animals were cattle, sheep, goats, and pigs. Some of the genetic changes brought about through domestication and the careful breeding of plants and animals include plants that were bred to have more and bigger useful parts and animals that were initially bred to be smaller and less aggressive, and only later to have more of their useful parts.