Enhanced Formal Communications Project

————————————————- ————————————————- Memorandum TO:Accountants FROM:—– SUBJECT:Changes to SAS 115 DATE:September 30, 2011 ————————————————- Overview The American Institute of Certified Public Accountants (AICPA) was founded in 1887, the AICPA represents the AICPA represents all Certified Public Accounts (CPA) nationally regarding rules and regulations and also serves as advocate to public interest groups and other professional organizations. The AICPA develops standards regulations, educates its members on various directions, monitors and enforces compliance and ethical standards. Statement of Accounting Standards (SAS No. 115) was issued by the Auditing Standards Board (ASB); became effective for audit of financial statement for period ending on or after December 15, 2009. SAS 115 supersedes SAS 112 that had some weaknesses in its terminology, definitions and guidance for evaluating deficiencies. Benefits of the New Requirements The new requirement will establish standards rules and provides guidance on communicating matters related to your organization’s internal control over financial reporting identified on the next audit of financial statements * SAS 115 will prevent, detect and correct misstatements on a timely basis * It will provide reasonable assurance about your achievement and objectives with regard to the reliability of financial reporting effectiveness and efficiency of operations, and compliance with the new laws and regulations. Communication Upon completion of the audit, our firm will provide you with a management letter identifying the findings. * Our firm will still continue to monitor progress on all previous existing deficiencies or weaknesses from previous years. * All communications pertaining to deficiencies or weaknesses will be made available within 60 days following the completion of the report. * Our firm will provide a management letter of â€Å"no findings† for your records if no deficiencies are found. Audit is not a punishment, but in a process mechanism to help organizations have zero findings on their financial statement regardless of the size of the organization. While requirements to report in writing all deficiencies or weaknesses may take more time, it will ensure for better communication and awareness. SAS 115 allows our firm to gain insightful information to better serve you in the future and help you improve internal control by eliminating deficiencies. We thank you for continuing trust in our firm for the past three 3 years and our staff is available to answer or walk through any process that might seem challenging with the new regulations. We will schedule a meeting with the members of your finance team to go over these regulations two weeks prior to our audit scheduled date. References Anderson, B. (2007, June). The Management Letter After SAS 112. Retrieved from http://www. allbusiness. com/professional-services/accounting-tax-auditing/8900335-1. html Beichler, V. (2009, March). Communicating Internal Control-Related Matters in SAS No. 115. Tennessee CPA Journal. Retrieved from http://www. tncpa. org/journal/articles/communicatinginternal. pdf AICPA, (2010, September). Employee Benefit Plan Audit Quality Center. Statement of Auditing Standards (SAS) No. 115 Communicating Internal Control Related

A ghost story Essay

The Turn of the Screw is a story written in 1898 and from a governess’ point of view. In the main story the governess thinks the two children she is caring for are under the evil influence of two ghosts, Miss Jessel and Peter Quint. What we would expect from an opening to a ghost story written in 1898 is to be launched straight into the plot. We would expect this because this grips the reader’s attention and makes you want to read on. We would also expect the setting to be introduced because this makes you become involved in the story. We would expect the language to be complex because this is the style that was used in the eighteen hundreds. We would expect the characters to be introduced and to become real to the reader. We would expect this because the reader will not believe in the characters if they do not seem realistic. We would also expect atmosphere to be created because this prepares the reader for a ghost story and makes the reader feel part of the story. We would also expect tension to be created because this makes us want to read on. The Turn of the Screw is in some ways typical of an opening to a ghost story written in the eighteen hundreds because the style is complex: for the first sentence, which is long, dense and contains four conjunctions. This however suits the Turn of the Screw because it mirrors the complexity of the story. Similarly the Turn of the Screw is typical of an opening to a ghost story because atmosphere is created. There is a sinister feel created; this is because it is set ‘on Christmas Eve in an old house’. This prepares us for a ghost story that is about to be told. The group of strangers is sat ’round the fire’ in an old fashioned house. This gives the impression of a traditional setting for telling ghost stories. The fact that it is a group of strangers also makes it seem spookier. The atmosphere is emphasised when the members of the group pick up their candlesticks before they go to bed. This adds to the feeling that everything is very old fashioned and spooky. This is in keeping with ghost stories as they are usually set in old fashioned and have spooky atmosphere to them especially the setting. It also lets you imagine the scene of flickering candles in an old fashioned house. When Douglas goes up to bed the rest of the group ‘heard his step on the stair’. This gives the reader the impression that Douglas’ footsteps are echoing through ‘the great brown hall’. This adds to the atmosphere because the footsteps are echoing and spooky. The great brown hall also adds to the idea of the old fashioned house.

Case Analysis of Wal-Mart Mexico

1. Introduction 1. 1 History: Wal-Mart first stuck its toe into Mexico in 1991 through a joint venture with Cifra, Mexico’s leading retail company, initially limited to developing Sam’s Club warehouse stores in Mexico. The tremendous success of the first Sam’s Club stores and the impending passage of the North American Free Trade Agreement (NAFTA) encouraged further collaboration, and Wal-Mart and Cifra expanded their joint venture through the 1990s. Wal-Mart purchased a majority stake in Cifra in 1997. Prior to the joint venture, Cifra’s lineup included Aurrera autoservicios (superstores selling food, clothing, and a variety of other items), Superama supermarkets, Suburbia department stores, and Vips restaurants. To this roster, Wal-Mart added Wal-Mart superstores (shifting Aurrera to a budget niche and relabeling its stores Bodega) and Sam’s Club warehouse stores, as well as introducing two new restaurant formats. Wal-Mart-Cifra had fewer grocery stores (though more stores of all formats) than either of competitors Gigante and Comercial Mexicana as of 1993, but had overtaken them by 2000 and today has 326 Wal-Mart, Aurrera, Sam’s, and Superama stores. Wal-Mart rolled out its â€Å"every day low prices† (EDLP) policy in Mexico in 1999-2000. It controlled 49 percent of Mexican supermarket sales in 2001. Wal-Mart also began to post price comparisons with other chains, a practice that in 2002 got it expelled from ANTAD, Mexico’s National Association of Supermarket and Department Stores. Today, 62 percent of Wal-Mart Mexico’s shares are owned by the U. S. based parent, Wal-Mart Stores. 2. Vision The vision of the Company summarizes their commitment to Mexico: â€Å"Contribute toward improving the quality of life for Mexican families. † Their basic belief is Respect for the Individual, Service to Our Customer, and Strive for Excellence, with Integrity being the underlying principle. 1. 3 The Mission Statement The mission upholding the Company’s permanence and success is value creating. All their efforts, strategies and actions are aimed at this objective. . Organizational Chart: Exhibit: 1 Exhibit: 1 2. Divisions of Wal-Mart Mexico: Wal-Mart Mexico’s size and geographic coverage dwarf those of its competition. It operates 694 stores in 73 Mexican cities. The Retail formats of Wal-Mart Mexico are: †¢ Bodega Aurerra †¢ Wal-Nlart Supercenter †¢ Sam’s Club †¢ Superarna †¢ Suburbia and †¢ Vips Although 360 of these stores are self-service (the others are restaurants [Vips] and department stores [Suburbia]), Wal-Mart Mexico has 55 percent of the Mexican retail market. The three major formats (Aurerra, 30 percent; Wal-Mart Supercenter, 27 percent; and Sam’s Club, 29 percent) together provide more than 86 percent of its revenues. 44 percent of the entire countries population is concentrated in 25cities metro areas. A bit more than 18 percent live in the capital city’s metro area. Mexico’s rural population accounts for about 34 million or about 33 percent of the country’s total population. The retail industry does not have a ingle outlet in the rural concentrations, which leaves the market to neighborhood Stores, public markets, or street vendors, which, as individual businesses, do not have a significant presence in the market as a whole. |FORMAT |NAME |#OF STORES |# IN 25 MOST IMPORTANT |% IN 25 MOST IMPORTANT | | | | |URBAN AREAS |URBAN AREAS | Warehouse |Bodega Aurerra |161 |117 |73% | |Suparmarket |Superama |50 |50 |100% | |Hypermarket |Supercenter |86 |74 |86% | |Savings Club |Sam’s Club |61 |42 |68% | |Restur ant |Vips |209 |190 |91% | | |El Porton |46 |42 |91% | |Apparel |Suburbia |53 |53 |100% | |Total | |666 |568 |85% | 3. Target Segments: One of the secret of Wal-Mart Mexico’s success is that it has a clearly defined target market. The Aurerra format (162 stores) is targeted at lower- to lower-middle income classes; these Bodega stores offer 48,000 SKUs. Sam’s Club (61 stores) offers a much more limited variety of products (4,000 SKUs) and targets consumers and businesses buying in volume. The Wal-Mart Supercenter stores (89 units) offer the widest variety of goods (80,000 SKUs). Superama (48 stores) contributes only 3 percent of the company’s sales; these stores offer a variety of goods (35,000 SKUs) but are located in residential areas for convenience. Wal-Mart Mexico’s Suburbia 50 department stores target the middle class, offering fashionable apparel at reasonable prices; these stores contribute 6 percent of the company’s sales. The Vip’s chain of restaurants (284 locations) represents 3 percent of the company’s sales. The vast majority of Wal-Mart Mexico’s stores are located in the 25 most important metro areas in the country. 4. Geographic Coverage [pic] [pic] 5. Responsibilities To the Stakeholders The Customer — The word ‘always' can be seen in virtually all of Wal-Mart Mexico’s literature. Their belief is that the customer is always right, and the stores are still driven by this philosophy. Their commitment to the customers is to Offer the right merchandise assortment, in the right amount, and at the right time at Everyday Low Prices, Always. they ensure and improve the quality of their service to provide the best possible shopping experience. Shareholders – Look after and grow the equity they have been entrusted with, observing the highest standards of integrity and the Corporate Governance best practices is their commitment towards their shareholders. The actions include †¢ foster transparency, timely presentation of information to the shareholders and ethical company management, which in turn contributes towards increasing the value of the Company, all within a control environment and with Corporate Governance best practices. †¢ Through the Statement of Ethics and Compliance program, they ensure that Integrity is an ever-present and global principle. †¢ They develop and every day instill a culture of compliance with beliefs, laws, standards and policies. The Employees – Wal-Mart Mexico believed in listening to employees and challenging them to come up with ideas and suggestions to make the company better. Its first contribution as a corporate citizen is its employment of more than 109,000 people throughout the country and the extensive training programs (4. 2 million hours in 2004) it provides for those employees. The firm highlights its diversity since 48 percent of its employees are female. At each of the Wal-Mart stores, signs are displayed which read, ‘Our People Make the Difference. ‘ One of Wal-Mart's goals was to provide its employees with the appropriate tools to do their jobs efficiently. They provide a sound organizational culture (Integrity, Respect for the Individual, Service to Our Customers, and Strive for Excellence). Personal and professional development for their people is a priority, as well as providing job security for them and economic stability for their families through continuous growth as a company and the diversity of our operations. They have also created programs to improve the quality of life for our Associates, promote gender equality, and benefit the Associates as well as their families. The Community– Wal-Mart is involved in many community outreach programs and has launched several national efforts through industrial development grants. They create and foster programs that promote development and improve the quality of life for all families throughout Mexico. Their initiatives to do so are †¢ Through their programs and on-going support of organizations, they contribute towards generating sustainable changes and creating solutions for malnutrition and food safety issues throughout the country. †¢ They convert community actions into local commitment, allowing each business unit of the Company to become an agent of change. †¢ Wal-Mex also provides direct financial assistance to support high impact projects regarding nutrition for communities in need. The Suppliers — The commitment towards their supplier is to support their development, growth and Consolidation. The purchasing agents of Wal-Mart are very much focused people. ‘Their highest priority is making sure everybody at all times in all cases knows who's in charge, and it's Wal-Mart'. ‘Even though Wal-Mart was tough in negotiating for absolute rock-bottom prices, the company worked closely with suppliers to develop mutual respect and to forge long-term partnerships that benefited both parties'. Actions include the following †¢ They provide development opportunities to suppliers through constant growth. †¢ Through Regional Trade Fairs Wal-Mart Mexico develop local suppliers as a means of providing additional support for small and medium enterprises. They have created areas of development for the textile and garment-making industry, the production chain for perishables, and new regional products. †¢ Our information systems help suppliers to plan production and buy of raw materials, thereby creating greater operations efficiencies and market competitiveness. 6. Financial Analysis: [pic] Financial Highlights 7. Strategic Analysis 7. 1 SWOT Analysis: A scan of the internal and external environment is an important part of the strategic planning process. The SWOT analysis provides information that is helpful in matching the firm's resources and capabilities to the competitive environment in which it operates. Thus, it is instrumental in strategy formulation and selection and simultaneously to develop a competitive advantage. Strengths: ? Good Corporate Citizen: Wal-Mart Mexico has a positive reputation in Mexico as a good corporate citizen, having received prestigious awards for its actions. It publishes an annual social responsibility report, highlighting its activities as a corporate citizen in Mexico. Wal-Mart Mexico has been certified as a â€Å"Socially Responsible Enterprise† since 2001, one of only a handful of companies in Mexico to receive such an honor. ? Market Leader: It is by far the leader in the Mexican retail industry after less than a decade and a half of operations there providing low-price goods to everyone. ? Largest Private Employer: Wal-Mart is Mexico s largest private employer, with 109,057 employees in valuable jobs in many local communities with 55 percent of the Mexican retail market. Wal-Mart argues that its first contribution as a corporate citizen is its employment of more than 109,000 people throughout the country and the extensive training programs (4. 2 million hours in 2004) it provides for those employees. The firm highlights its diversity since 48 percent of its employees are female. ? Large Market Share: Today, 62 percent of Wal-Mart Mexico’s shares are owned by the U. S. based Parent, Wal-Mart Stores. ? Largest Foreign Subsidiary Wal-Mart Mexico is the largest foreign subsidiary of Wal-Mart Stores and provides approximately 25 percent of the parent’s foreign sales. Environmental Performance Wal-Mart Mexico’s environmental performance includes investing over $8 million in 2003 and 2004 to open 73 water treatment plants and a variety of recycling, energy conservation, and pollut ion-reduction activities. It also emphasizes that more than 90 percent of the products sold in its stores are supplied in Mexico. ? Local Suppliers Wal-Mart Mexico sources from local suppliers. It has leveraged its volume buying power with its suppliers. It negotiates the best prices from its vendors and expects commitments of quality merchandise. So it can minimize the cost of the goods and can offer the customers a lower selling price as well. Good promotion and sponsorship Wal-Mart Mexico also is involved in a number of philanthropic activities, including programs focused on education, nutrition, homelessness, and health. In 2004, it sponsored a National Wal-Mart Mexico Volunteer Day, and 2,476 of its associates participated. ? Good Location Good location is one of the very important criteria for being successful in the industry. The vast majority of Wal-Mart Mexico’s stores are located in the 25 most important metro areas in the country. The retail industry does not have a single outlet in the rural concentrations, as these areas do not have a significant presence in the market as a whole. Increased sales Volume Wal-Mart Mexico’s large volume of sales also indicate its strength. The firm’s net income has increased dramatically from 2002 to 2004, from $485 million to $702 million. the total square meters of space have increased between 2001 and 2004, as have sales per square meter and net income per square meter. ? Proper Segmentation Wal-Mart Mexico has a clearly defined target market. The Aurerra format is targeted at lower- to lower-middle income classes; these Bodega stores offer 48,000 SKUs. Sam’s Club targets consumers and businesses buying in volume. The Wal-Mart Supercenter stores, Superama are located in residential areas for convenience. Wal-Mart Mexico’s Suburbia department stores target the middle class, offering fashionable apparel at reasonable prices. Weaknesses: ? Location: Though majority of the stores of Wal-Mart Mexico’s location are very good, one of the stores has been located near a world historic site, the pyramids of Teotihuacan, has elicited global disapproval from activist groups and is a public relations disaster drawing large local protests. For many, it is just another example of Wal-Mart’s lack of sensitivity to community and humanity. ? Lack of clear Strategic plan Though Wal-Mart Mexico has a clear Vision, Mission and strategy they do not have an integrated version of these. Thus, they need a clear strategic plan for the future. ? Easily copied strategy Competitors are learning to respond to Wal-Mart’s size, efficiency, and success. Wal-Mart stores operate according to their ‘Everyday Low Price' philosophy. All of the main competitors are now competing with Wal-Mart now offers some version of its â€Å"every day low prices† (EDLP) formula. Wal-Mart’s competitors insist that there is now no significant price difference, and many Mexican consumers seem to have drawn the same conclusion. Opportunities: ? Scope of Diversification The convenience stores like corner stores, public markets, and street vendors business is relatively new in Mexico, there is a scope of diversification in future for Wal-Mart Mexico. Joint ventures Through a 50—50 joint venture with Office Depot and a 51—49 joint venture with Radio Shack, Grupo Gigante runs 98 Radio Shack stores throughout Mexico. Seems that Wal-Mart Mexico has an opportunity to follow such approaches to be more successful in future. ? Improved services Like Soriana, another competitor of Wal-Mart Mexico it can provides: discount specials, loyalty card programs, big-ticket item raffles and contests (e. g. , a BMW X5 automobile), outgoing employees, and mariachi band entertainment in order to appeal to female middle-class consumers. ? Foreign Penetration Grupo Gigante is successfully penetrating foreign markets. Wal-Mart Mexico can also follow the same like its competitor in order to enter in a new era. ? Strategic Plan Though Wal-Mart Mexico does not have a clear strategic plan, there is a scope to make a good one to do better in future. Threats: ? Aggressive Competitive moves of Competitors The competitors of Wal-Mart Mexico proved themselves as quick respondents. They took various desperate initiatives to response with Wal-Mart Mexico’s approaches. As result shows that The Comercial Mexicana (CM) has slipped to third in terms of market share in the Mexican retail sector. Grupo Gigante currently has 13 percent market share in the Mexican retail industry. Soriana’s sales have grown at an annual rate of 17 percent since 1994, and it has no debt. Some of their initiatives are: i. Appealing logos of competitors Chedraui’s corporate logo indicates â€Å"Chedraui: It Costs Less. † Its mission is simply â€Å"to provide the products that customers want at the best price. † ii. Foreign Penetration Grupo Gigante is successfully penetrating foreign markets. iii. Joint Ventures Through a 50—50 joint venture with Office Depot and a 51—49 joint venture with Radio Shack, Grupo Gigante runs 98 Radio Shack stores throughout Mexico. iv. Superior Services Soriana provides: discount specials, loyalty card programs, big-ticket item raffles and contests (e. g. a BMW X5 automobile), outgoing employees, and mariachi band entertainment in order to appeal to female middle-class consumers. v. Prices differences Comercial Mexicana and Soriana now aggressively publicize price differences with Wal-Mart and Aurrera. Wal-M art’s competitors insist that there is now no significant price difference and now many Mexican consumers seem to have drawn the same conclusion. ? ANTAD The Asociacion Nacional de Tiendas de Autoservicio y Departamentales (ANTAD) is the trade association that represents the retail industry in Mexico. Wal-Mart left ANTAD in October 2002 because the association’s new ethics code explicitly stated that members should not publish any type of promotions stating another member’s prices. Since Wal-Mart is not a member of ANTAD, all ANTAD members now publish their lower prices compared to Wal-Mart’s, when they have them. ? Sinergia Because of Wal-Mart’s huge purchasing power, three other retailers—Comercial Mexicana, Gigante, and Soriana—have formed a purchasing cooperative. This cooperative, Sinergia, first introduced in 2002 to compete against Wal-Mart. The cooperative was first thought of as a competitive-directed measure for purchasing imported goods, mainly electronics, where Wal-Mart has been enormously successful, but it now has been extended to such other types of merchandise as groceries and packaged food. ? Specialized Retailers The Mexican retail sector is fragmented; there are a wide variety of retail formats, many of which are informal. Because many shoppers in Mexico do not have access to automobiles, and may not have large refrigeration space to store perishables, very small independent grocery stores have thrived for decades throughout Mexico. This business is controlled by the two Mexican beer makers. Cerveceria Modelo, with the Extra stores and 7-Eleven; and Cerveceria, Cuauhtemoc Moctezuma, with Oxxo (about 3,OOO stores). The concept is beginning to include gas stations, and many small entrepreneurs have a limited regional presence. Major national chains exist in the department, pharmacy, and electronics store formats. ? Mexican Economy The Mexican economy is very volatile; the retail sector is subject to this volatility. Throughout the latter half of the 1990s, inflation and interest rates still annually averaged well over 10 percent. The peso continues in decline in value relative to the dollar. The economic volatility has a negative impact on consumers and business alike. Mexican consumers are very price sensitive because of the economic challenges that the country faces. ? Various Criticisms Despite extensive social responsibility activities and its record as the largest private employer in the country, the potential for criticism of its purchasing practices and supplier and employee relations, as well as its impact on local small businesses and communities, loom as a significant threat 7. PEST Analysis: PEST Analysis The purpose of PEST analysis is to analyze the external environment and identify the strategic opportunities and threats in the organizations operating environment that will affect to it pursues its mission. This analysis requires assessment of the environment in which the company op erates. It also analyzes the country or national environment of the country and takes into account the wider socio economic and macro–environment that may affect the company and the industry. Political Factors Government: Mexico is a federal republic—hence its official name Estados Unidos Mexicanos—operating under a centralized government. Governmental powers at the federal level are divided between executive, legislative, and judicial branches, but in political practice the executive, that is, the presidency, has had strong control over the legislative branch. Only in recent years has the legislative branch seen its power increase because of the strengthening of the multiparty system. The president is elected by popular vote for a six-year period and is both the chief of state and head of government. The president appoints cabinet members. The legislative branch is a bicameral National Congress consisting of the Chamber of Deputies and the Senate. The Chamber of Deputies has five hundred members, elected for three-year terms; the Senate has 128 members, elected for six-year terms. In the judicial branch the Supreme Court of Justice is the highest tribunal. The federation is made up of thirty-one states and the Federal District (the capital). Each state has a governor, who serves a six-year term, and a unicameral legislature. Both are elected by popular vote. Before 1997, the chief of the Federal District was appointed by the president, but has since been elected directly by popular vote. The Federal District also has an Assembly of Representatives. The local administrative level is the municipality, which is governed by a popularly elected mayor and a municipal council for three-year terms. Suffrage is universal and mandatory (but not enforced) for those over the age of eighteen. Leadership and Political Officials: The modern presidency stands in a long tradition of pre-Columbian rulers (tlatoani), Spanish colonial viceroys, and nineteenth century and revolutionary caudillos. The president holds great discretionary powers. Power and leadership are attained through the management of personal relations, which are ruled by principles of loyalty, trust, and reciprocity. These informal networks are interconnected in a pyramidal way and form the real centers of decision making. Vertical patron-client relations can be found in all segments of society. Interactions between politicians, union leaders, top bureaucrats, and ordinary people also take place through these networks. In recent years, academic credentials and technocratic knowledge have become more important than political and electoral experience. Besides being chief of state and head of government, the president has traditionally been the leader of the Institutional Revolutionary Party (PRI), which held power from 1929 to 2000. During much of the twentieth century, Mexico was a one-party democracy. The PRI emerged from the revolution and incorporated mass organizations of workers, peasants, and urban middle classes. Because of its particular origins, its longevity in power, and the influence of diverse interest groups, the PRI is difficult to classify ideologically. There are two other significant parties in Mexico. The conservative National Action Party (PAN) began enjoying electoral success at the state level in 1985. The social-democratic Party of the Democratic Revolution (PRD) emerged as a breakaway movement from the PRI in 1987 and began governing Mexico City in 1997. Both the PAN and the PRD aim at democratization, but the PRD also proposes a more equal distribution of wealth. The dominance of the PRI in federal elections was finally broken on 2 July 2000, when the candidate of the PAN won a stunning victory with 43 percent of the vote. Social Problems and Control: Both petty and organized crime increased in the 1990s. Muggings and burglaries, increasingly violent, became widespread. Drug-related violence constituted another serious cause of concern. Public security has thus become a key issue for ordinary citizens and the authorities. At the same time, the police and the judiciary system are widely believed to be ineffective and lack public credibility, partially due to unresolved high-profile political assassinations and corruption. This has led to incidents of people taking the law into their own hands. Paid neighborhood watches are common wherever people can afford them. Private security guards no longer patrol only at banks and government buildings but also at medium-sized offices and shops. In response, the government founded an additional police force in 1999, the National Preventive Police. Military Activity: Mexico has had civilian presidents since 1946 and has not been involved in international disputes in recent decades. The primary role of the military is the maintenance of internal order. The Ministry of National Defense (the army and air force) and the marines together comprised an armed force consisting of almost 240,000 members in 1998. Military expenditures have increased substantially in recent years and amounted to $2. 5 billion (U. S. ) in 1996, accounting for almost 1 percent of the GDP. In recent years the military has been involved in two serious problems: the armed uprising in the state of Chiapas and the struggle against drugs. Mexico is a major supplier of marijuana and heroin to the U. S. market and is the primary transshipment country for cocaine from South America. In 1998 the government spent $147 million (U. S. ) to combat drug trafficking, an amount that has increased spectacularly in recent years. Economic Factors Mexico City is a place to love and loathe, with everything one expects to find in the world's third-largest metropolis (only Tokyo and NYC are bigger). Mexico's best and worst ingredients are magi-mixed in this polluted and bustling megalopolis of music and noise, brown air and green parks, colonial palaces and skyscrapers, world-renowned museums and ever-spreading slums. Mexico has been progressing economically since the Mexican Civil War in 1939 when its economy was devastated. Today, tourism, industry and agriculture play a major role in the country’s economy. Mexico has seen the fastest economic development in Western Europe since the 1960’s. Tourism has played a major role since the 1960’s and in the last 40 years, tourism has been the fastest growing economic sector of the country’s GDP, helping to accelerate growth overall. Millions of visitors flock to Mexico and contribute almost $50 billion USD to Mexico’s economy each year. Agriculture contributes less than 5% of the nation’s GDP, which is high compared to other countries in Western Europe. Fishing is another important economic sector for Mexico. Industry contributes about 35% of Mexico’s GDP, but industry is still somewhat dependent on foreign investment. The most common products from this sector are motor vehicles, steel, textiles, chemicals and ships. Mexico is among the world's most open economies, but it is dependent on trade with the U. S. , which bought about 82% of its exports in 2007. Top U. S. xports to Mexico include electronic equipment, motor vehicle parts, and chemicals. Top Mexican exports to the U. S. include petro leum, cars, and electronic equipment. There is considerable intra-company trade. Trade disputes between the United States and Mexico are generally settled through direct negotiations between the two countries or via WTO or North American Free Trade Agreement (NAFTA) panels. The most significant areas of friction involve agricultural products such as livestock and sweeteners. To address the issues that affect these industries in a manner consistent with the principles of free trade, the United States and Mexico have established technical working groups. During the last three decades Mexico has grown with an annual average rate of 4%, even with the changes from an inward-looking developing economic strategy towards a more open economy with a far-reaching trade liberalization program. But the story at the sub-national level is different; these changes have modified the regional development strategies and consequently the growth paths of the 32 Mexican states. There is evidence of an uneven growth, greater disparities and important differences in welfare standards among regions. Socio-Cultural Factors Orientation: Mexicans make several cultural subdivisions within the nation. The most common one identifies northern, central, and south or south-eastern Mexico. The extensive and desertlike north was only sparsely populated until the middle of the twentieth century, except for some important cities such as Monterrey. It has traditionally housed only small indigenous populations and is generally regarded as a frontier culture. Densely populated central and western Mexico is the cradle of the nation. Highly developed Indian cultures populated this region in pre-Columbian times and it was also the heart of the colony of New Spain. Many prominent colonial cities are major urban and industrial centers today. Southern Mexico has a tropical or subtropical climate and some rain forest. It is characterized by a strong indigenous heritage and is also the poorest part of the country. Demography: The preliminary results of the 2000 population census calculated the total number of Mexicans as 97,361,711. In 1950, the total population amounted to approximately 25 million, with the figure reaching nearly 50 million in 1970. These numbers demonstrate the rapid rate of demographic growth that was so characteristic of Mexico during the second half of the twentieth century. The growth rate has slowed, but the population is still very young. The average life expectancy in 1999 was estimated at sixty-nine years for men and a little over seventy-five years for women; the infant mortality rate was almost twenty-five per one thousand. In the late twentieth century, emigration to the United States (mainly of the illegal variety) became a significant phenomenon. Linguistic Affiliation: Spoken by more than 95 percent of the population, Spanish is the official language of Mexico and was introduced through conquest and colonization. Mexican Spanish has its roots in the Spanish of Spain. In terms of grammar, syntax, and spelling there are no important differences between the two, but the pronunciation and sound are different. Certain words from the principal Indian language (Nahuatl) are incorporated into Mexican Spanish, especially in the domains of food and household. Some of these words have also been incorporated into other languages such as the English ‘chocolate' from the Nahuatl ‘chocolatl'. The national culture of Mexico boasts sixty-two indigenous languages. In 1995 at least 5. 5 million people spoke an indigenous language. The level of bilinguism, however, was high at 85 percent. Symbolism: The most important icon of Mexican national culture is the Virgin of Guadalupe, which illustrates the pervasive influence of Roman Catholicism in the national culture. She is viewed as the â€Å"mother† of all Mexicans. The dark-skinned Virgin is the Mexican version of the Virgin Mary and as such represents national identity as the product of the mixing of European and Meso-American religions and peoples. Her image was used in the struggle for independence against the Spanish. Mexicans have developed a particular sense of uniqueness, which is expressed in the popular saying como Mexico no hay dos (Mexico is second to none). This sense is also expressed in numerous elements of popular culture such as food and music. Ethnic Relations: Social policies aimed at the emancipation of Indian groups and the elimination of profound socioeconomic inequalities have been employed since the 1930s. Nevertheless, indigenous populations are among the poorest and most marginalized groups in Mexico. Prejudice among broad sectors of the population toward Indians persists. Elites in provincial towns in predominantly indigenous regions are often openly racist. This situation has strained ethnic relations and there has been a rise of indigenous movements in recent years that demand a new space in the national culture. Most significant has been the outbreak of armed indigenous rebellion in the state of Chiapas, where the Zapatista Army for National Liberation declared war on the government in January 1994. Food: Mexico possesses an extensive and sophisticated culinary culture, with a great variety of regional dishes. Three products constitute the heart of most Mexican dishes: corn, hot peppers (chiles), and beans, products that stem from pre-Columbian times. Corn is consumed in all possible forms: as a cooked or roasted corncob (elote), cooked grain of corn, porridge (atole), as wrapped and steamed dough with filling (tamal), but most importantly as a tortilla, a thin, round â€Å"pancake. Tortillas are made from corn dough and come in many sizes, although the traditional tortilla that accompanies most meals has a diameter of approximately six inches (15 centimeters). When tortillas are filled with meat or other ingredients they are called tacos or quesadillas, which are especially popular in cent ral Mexico. Much of the sophistication of Mexican cuisine comes from the use of more than one hundred different types of chiles, which range from the large and â€Å"sweet† chile ancho to the small and extremely hot chile habanero. Mexican Family Values: The family is at the centre of the social structure. Outside of the major cosmopolitan cities, families are still generally large. The extended family is as important as the nuclear family since it provides a sense of stability. Mexicans consider it their duty and responsibility to help family members. For example, the will help find employment or finance a house or other large purchase. Most Mexican families are extremely traditional, with the father as the head, the authority figure and the decision-maker. Mothers are greatly revered, but their role may be seen as secondary to that of their husband. Machismo: Machismo literally means ‘masculinity'. There are different outward behaviors to display machismo. For example, making remarks to women is a stereotypical sign of machismo and should not be seen as harassment. Mexican males generally believe that nothing must be allowed to tarnish their image as a man. Hierarchical Society: Mexican society and business are highly stratified and vertically structured. Mexicans emphasize hierarchical relationships. People respect authority and look to those above them for guidance and decision-making. Rank is important, and those above you in rank must always be treated with respect. This makes it important to know which person is in charge, and leads to an authoritarian approach to decision-making and problem- solving. Mexicans are very aware of how each individual fits into each hierarchy–be it family, friends or business. It would be disrespectful to break the chain of hierarchy. Technological Factors Most scientific research in Mexico is conducted in the public universities, mainly in the National Autonomous University and the Autonomous Metropolitan University, both in Mexico City. The National Polytechnic Institute, also in Mexico City, is the foremost research institute in engineering and technology. In recent years there has been government support for developing research centers outside the capital. There is also an extensive network of specialized autonomous research institutes that are dependent on state finances such as the National Institute of Astrophysics, Optics, and Electronics and the College of Mexico. Just over half of the almost $2 billion (U. S. ) of federal expenditures in science and technology in 1998 was channeled through the Ministry of Public Education and another 34 percent was channeled through the Ministry of Energy. The majority of the latter funds are spent on research into the exploitation of oil. Public policy concentrates on three areas: promotion of quality and quantity of scientific research, establishment of linkages between science and industry, and the promotion of technological innovation. The National Council of Science and Technology is the most important funding agency for the physical and social sciences. In 1998 it had a budget of $287 million (U. S. , with 47 percent allocated to individual postgraduate grants, 25 percent to scientific research and technological development, and 22 percent to the National System of Researchers (SNI), a program of financial incentives to productive academics. In 1998, more than sixty-five hundred researchers were in the SNI. Information on corporate funding of research and development is unavailable but is estimated to be very modest compared to Mexico's main trading partners. Mexico's future development will have to be progressively more based on the effective generation and utilization of knowledge, in order to meet economic, social and environmental challenges. The role of the scientific & technological communities in knowledge supply and in its effective integration in innovation systems cannot be overemphasized. If it wants to invest coherently in its own S&T assets, and assert its own intellectual and scientific capacities in the global knowledge society, Mexico must strive to go beyond the level of being an â€Å"economic province† of the much larger and US-dominated NAFTA. Overall investment levels in S&T remains low, although substantial investment in local human resources and infrastructure is required to ensure the absorption, adaptation and application of world-class technology. For instances, Mexico's investment on RTD is the lowest of the OECD 2 (0. 31% of GDP), compares unfavorably with 0. 38% for Turkey and represents only one-seventh of the OECD average. This figure can also be compared with those of China (0. 7%), India (0. 8%) or Brazil (at least 0. 8%). Human resource formation, a critical output of research projects, also remains disappointingly low. Mexico trains fewer Ph. D. per year than comparable countries, with 3 Ph. D. s per million inhabitants, compared to 5 in India, 6 in Brazil and 19 in South Korea. Moreover, there is a significant regional disparity in the allocation of scientific resources, with 75% of all doctoral degrees being awarded by institutions in the Mexico City area. 8. Problem Symptoms: From the above strategic analyses it could be interpreted that, Wal-Mart's current strong competitive position and its past rapid growth performance can't guarantee that the company will remain as the industry leader or maintain its strong business position in the future, since there are huge threats for the Walmart in the Mexico city. Competitors are now taking aggressive competitive moves and successfully imitating their strategies and diminishing the Wal-Mex advantage. 9. Current Strategies: Low Cost Provider Wal-Mart stores operate according to their ‘Everyday Low Price' philosophy. According their vision to contribute to improve the quality of life for Mexican families, they invest to be near and offer them the best products at Every Day Low Prices. Wal-Mart has emerged as the industry leader because it has been better at containing its costs which has allowed it to pass on the savings to its customers. It continues to improve upon its key business processes, managing them centrally and investing in them heavily for the long term payback. 10. Strategy Implementation The key features of Wal-Mart Mexico's approach to implementing the strategy is the approach to implementing the strategy by building solid working relationships with both suppliers and employees, being aware and taking notice of the most intricate details in store layouts and merchandising techniques, capitalizing on every cost saving opportunity, and creating a high performance spirit. This strategic formula is used to provide customers access to quality goods, to make these goods available when and where customers want them, to develop a cost structure that enables competitive pricing, and to build and maintain a reputation for absolute trustworthiness. Wal-Mart Mexico has been regarded as an industry leader in ‘testing, adapting, and applying a wide range of cutting-edge merchandising approaches Wal-Mart’s secret of having phenomenal track record in Mexico is that it has brought a set of superior management techniques and technologies. Press accounts have emphasized Wal-Mart’s low-price strategy, high-technology distribution network, and intense pressure on suppliers for discounts—â€Å"the same formula† as in the United States, Wal-Mart de Mexico also has connected with and replicated the U. S. Company’s huge, Automated distribution network. With NAFTA eliminating most trade barriers, Wal-Mex has direct links to U. S. -based distribution centers, but also has built twelve distribution centers within Mexico31. In addition to heightened efficiency, this multiplies Wal-Mex’s power as a purchaser, since Wal-Mart consolidates orders for all goods from outside the United States. Another contributor to Wal-Mex’s success is its use of a wide range of formats to appeal to varied classes of consumers, and particularly lower income consumers. Wal-Mart succeed to achieve economies of scale which reduces its costs of sales. With this system, goods are continuously delivered to stores within 48 hours and often without having to inventory them. Lower prices also eliminate the expense of frequent sales promotions and sales are more predictable. Cross docking gives the individual managers more control at the store level. Wal-Mart has been led from the top but run from the bottom, a strategy developed by Sam Walton and carried on by a small group of senior executives. . Although recent growth has led Wal-Mart to add more management layers, senior executives strive to maintain its unique culture. 11. Limits to the success story Mexican retailers have proven to be quick studies. All three of the main national autoservicio chains competing with Wal-Mart now offer some version of its â€Å"every day low prices† (EDLP) formula. Comercial Mexicana and Soriana now aggressively publicize price differences with Wal-Mart and Aurrera. In addition, some of the larger suppliers (especially soft drink and snack food manufacturers) have begun to print suggested prices on their packages, deterring retailers from charging more. Wal-Mart’s competitors insist that there is now no significant price difference, and many Mexican consumers seem to have drawn the same conclusion. Similarly, squeezing suppliers has become commonplace for large Mexican retailers. Executives from competing chains report that they have also begun to shift toward centralized, highly automated distribution and tracking systems, and to create detailed procedure manuals. The net result of Mexican chains’ emulation of Wal-Mart is that Wal-Mex’s share of sales among the top five Mexican retailers has remained steady for the last two years. Closer to home, Wal-Mart has struggled in northern Mexico, particularly the Monterrey area. Executives of another chain offered several analyses of Wal-Mart’s difficulties in the region. Soriana and the Texas-based HEB were already entrenched by the time Wal-Mart arrived. Wal-Mart made some early merchandising mistakes, opening no-frills Bodegas that had done well in central Mexico but left more sophisticated northern customers cold. Finally, as polarization between rich and poor increases in Mexico, Wal-Mart’s approach of selling to a broad middle faces structural limits. 12. Suggested Strategies ‘One little bad thing can wipe out lots of good things'. So every move in its business operation ought to be well thought-out and executed. Wal-Mart needs to address few areas in order to maintain or to capture an even stronger long term business position: Single-business strategy — Wal-Mart's success is mainly based on its concentration of a single-business strategy. This strategy has achieved enviable success over the last three decades without relying upon diversification to sustain its growth and competitive advantages. Given its current position in the industry, Wal-Mart may want to continue its single-business strategy and to push hard to maintain and increase market share. However, there is risk in this strategy, because concentration on a single-business strategy is similar to ‘putting all of a firm's eggs in one industry basket'. In other words, if the retail industry stagnates due to an economic downturn, Wal-Mart might have difficulty achieving past profit performance. Other than this some other suggested strategies could be: 1. Expanding into states where it had no stores; 2. Continuing to saturate its current markets with new stores; 3. Perfecting the Super center format to expand Wal-Mart's retailing reach into the grocery and supermarket arena 4. And last but not the least following the current low cost strategy through minimizing the operating cost and as well as the selling cost. 13. Conclusion The ever-changing market presents continuing challenges to retailers. First and foremost, retailers must recognize the strong implications of a ‘buyers' market' . Customers are being offered a wide choice of shopping experiences, but no one operation can capture them all. A closer look at Wal-Mart’s performance in Mexico indicates that it is neither invincible nor exceptionally exploitative. Imitation by competitors, income polarization, and economic hardship that steers consumers toward the informal sector will limit Wal-Mart de Mexico’s reach in the future. Hence, technology, demographics, consumer attitudes, and the advent of a global economy are all conspiring to rewrite the rules for success. Success in the next decade will depend upon the level of understanding retailers have about the new values, expectations, and needs of the customer. If Wal-Mart continues its customer-driven culture, it should remain a retail industrleader well into the next century. ———————– Ernesto Vega Chairman of the Board Eduardo Solorzano President and CEO Xavier del Rio Executive Vice Present, Real Estate Rafael Mature Executive Vice President and Chief Financial Officer Jose Angel Gallegos Executive Vice Present, Human Resources

Grades have been around for LONG TINE Research Paper

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The Impact of Interactive Whiteboards on Teacher-Pupil Interaction - Essay Example As per Reynolds and Ferrel, an inclusive approach towards education that encourages discussion is bound to enhance the quality of teaching (1996). Several experts and agencies have applauded the introduction of IWBs in the classrooms. Also a significant proportion of the teacher oriented journals and publications also testify to the efficacy of IWBs. The British Educational Communications and Technology Agency (BECTA 2003) while reviewing the available literature on IWBs noted that the very fact that the usage of IWBs in classroom teaching stimulated the students to interact physically and intellectually with the media certainly improved the overall quality of learning. Levy also praises the visual appeal of the IWBs to the students and the ensuing possibility of a more physical interaction, which motivated the students to respond to the teachers' queries (2002). Ball regards the IWBS to be a unique media that makes the entire teaching process more student centric, thereby giving students a sense of control and confidence (2003). Glover and Miller noted that IWBs pleased the students as a majority of the students liked making presentations before the class (2001). In the study conducted by Levy, a significant number of students reported that the mutual sharing of views facilitated by IWBs furnished a better articulation of ideas (2002). IWBs are considered to be more acceptable to the contemporary students because they are already used to media images in their day today life (Richardson 2002). Also in a large number of studies, the teachers agreed to the relevance of IWBs because of the element of anticipation that they brought to a lesson (Glover and Miller 2001). As per Kennewell, IWBs enhanced the students' attention and engagement in a classroom scenario by extending them the opportunity to discuss their work and views before a group (2001). The focus of this article is to establish the level of veracity of the above mentioned views in the light of the empirical evidence gathered through research. "Given the lack of empirical evidence to support many of the assertions made about the benefits of IWBs in promoting teacher pupil interaction, this study set out to investigate their impact on the interactive core of whole class teaching in the NLS and NNS with Year 5 pupils. The study was therefore designed to test the claims that IWBs can be used as a pedagogic tool to promote interactive forms of learning and teaching, thereby changing traditional patterns of whole class interaction and discourse (Smith, Hardman and Higgins 2006)." Key Terms Successful Teaching - "Teaching that is discursive, characterized by high quality oral work and interactive, encouraging, expecting and extending pupil's contributions (Department of Education and Employment 19

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Persuasive organic food Essay Example | Topics and Well Written Essays - 250 words

Persuasive organic food - Essay Example Organic foods are very safe for the health of the new born babies. At an average it has been recorded that when babies are born they have consumed ample amount of toxins due to consumption of inorganic food and as they grow older the level of toxins reach deadly limits. According to Cousens, in United States most of the babies are born with 200 toxins in their umbilical blood. If mothers consume organic food at the time of their pregnancy, several children may be delivered with better health conditions. Organic foods are even good for the health of the adults. Adults consume inorganic food that contains toxins and these toxins result in deadly diseases such as heart related issues and cancer issues. Organic foods contain ample levels of antioxidants which can decrease the risk that an adult may face of developing these deadly diseases. It is essential for individuals to replace inorganic dietary practices with organic ones in order to keep the environment safe from pesticides. Organic food should be considered by pregnant women as this can help in delivering healthier children. Organic food contains antioxidants which keep individuals safe from deadly diseases such as heart

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E-Business Plan (Supply Chain Management, Competitive Tracking, and Research Paper

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Peony Pavilion Essay Example | Topics and Well Written Essays - 1500 words

Peony Pavilion - Essay Example Peony Pavilion Her maid suggests her to abandon her dull studies and to take a walk in the garden. In the garden she falls asleep and has a beautiful dream about her lover. In the dream, she makes intense love to him but on waking up she is unable to remember much of her dream. She even tries to look for her lover, but all in vain. This further disappoints her and she starves her self to death. Before dying, however, she paints a beautiful picture of herself and requests that it must be placed next to her grave. Her mother decides to bury her under a plum tree. After her death, she goes to hell where she tells the judge about her story. Impressed by her beauty and touched by her tale, the judge orders to let go of her. She is even told that her marriage with her lover is predestined. After release, her ghost wanders in the garden where her body is buried. On the other side, Liu Mengmei is young improverished scholar who has taken up the journey to the capital to give his civil service examinations. He also dreams of a young girl who informs him that she could bring him happiness and prosperity.On his way , he visits the garden where Du Liniang is buried. He discovers her picture next to her shrine, and falls in love with her. The Ghost appears and they both make refined love to each other, After that, Du convinces Lui of her state, that she is mere ghost and also convinces him to exhume her by digging up her grave so that her soul and body can reunite. With the help of Flower Goddess, the reunion of flesh and soul takes place and they formally get married. In the last section of the story, Du presses upon her husband to convince her parents that she is back to life. However, that brings her husband the wrath of her father. He is accused of and punished for grave robbing. In the mean time the results of his civil service exams are out and he has cleared them. On this account, he is granted pardon by the Emperor. On the other hand, Du convinces her father , with much effort, that she is back to life and that love is so powerful that even death succumbs to it. This final section contains some of most sweetest and hilarious pieces of Kunqu operas.(Hsien-Tsu) Though the story has an deus ex machina ending which means that it is very brupt in the end. Certain characters and twists in the plot are introduced to bring out the desired result, a happy ending for all in this play.Nonetheless , the story is a great masterpiece of creativity in many ways. The kunqu form of art adds to breathtaking power of the play, specially its three poems , "Travelling in the Garden", "The Dream Interrupted" and "Searching for the Dream" are marvellous in its expression of emotions and drama in form of music and dance. The play is basically written criticize and defy the concepts of Neo-Confucianism that was prevalent in the 16th century China. The latter placed high value and emphasis on proper behaviour and etiquettes. It demanded a complete suppression of feeling, dreams and desires and a display of rigid , unemphathic manners. As we know , that those who suffer most under such repressive cnditions are women who are asked to suppress their desires to an inhumane and unbearable extent. This political philosophy argued that mind and reason are of highest importance and cause of human happiness and success. However , Xianz in his play tried to attack the

The Impact of Media on Teens Essay Example for Free

The Impact of Media on Teens Essay Many adolescent teens are exposed to numerous encounters with the media that have a negative impact on their judgments, actions, and opinions. This is referring to the video games, movies, television shows, and magazines that surround them everyday. We begin to discover how it effects their decisions and behaviors. Adolescence is a time when young people are identifying important aspects of socialization like employment, gender rolls, and the development of morals, values, and beliefs. However, it is also a time when family influence and ties become weaker and outside presences become stronger and more important in the lives of the young. Appearance Most teens search for guidance, not from their parents but from a celebrity, pop star, or actor. These people may only be a role model for a short period of time simply because the teenager has a slight interest in they’re work or could even be as capricious as they released a new album that month. Some examples are make-up ads, â€Å"hot or not† articles, and even some television programs such as the Bachelorette create this false image of perfection that teenagers aspire to be like. This specifically targets their expectations, priorities and self-esteem. Teen girls initiate this mindset where they overanalyze every situation. The way they dress, the amount of makeup they put on, and even how they judge the appearance of the people around them including their friends. In a recent interview with Notre Dame Secondary School’s Child Youth Worker, Mrs. Kennedy states, â€Å"they strive to be what they see in magazines and on the news. It really begins to hurt and damage their self esteem† (Kennedy). With so many years of experience with the youth, Mrs. Kennedy’s very capable of describing how teenagers feel through various situations and why. She talks with teens everyday that go through self-esteem and family issues and agrees that the media, â€Å"especially the social media† (Kennedy), greatly affects the way teenagers view and judge  themselves. â€Å"Some movie ads can be very offensive to not only women but also men. Most stereotypes also developed from movies and television shows.† (Williams) Teenagers may not be physically forced to hide who they truly are but are frightened enough to choose to mask themselves. When high school student Matthew Smith was asked his opinion on the growing population of homosexual teens, he stated, â€Å"everyone now is more accepting to your sexuality than they would have been say 10..15 years ago. Media has really helped it along.† (Smith) Two other high school students had similar beliefs when it came to the openness teenagers are being given with their sexual preferences. This is one example of a positive influence the media has on the way teenagers can express themselves. They encourage teens to be â€Å"comfortable in their own skins† and to not be ashamed of their natural instincts. Some illustrations are the television show 1 Girl 5 Gays, the Gay Pride Parade, and even the numerous Gay/Lesbian support groups funded by some celebrities. Both teenage boys and girls are less ashamed of who they choose to have an interest in, in today’s society. In the latest survey conducted by Ashley Sanchez, 54% agreed that teenagers could be open with their sexuality. (Figure 1) Even if 46% disagreed, the good outweighs the bad. Over time, teens are becoming more and more focused on the useless things instead of the bigger picture. Their priorities have changed drastically. Media advertisements emphasize that in order to be considered what we classify as â€Å"cool† or â€Å"hip† we must own the latest gear or wear the newest line of clothing. In addition to this, many teens only follow what is socially acceptable. If it is not in the latest teen magazine it’s considered â€Å"totally last year† and will be shunned if worn. In a recent survey 44% agreed, and 24% strongly agreed that beauty and appearance is very important (Figure 2). This means more than half of the tabulated results find their appearance to be very important. This is a shocking result because it shows roughly how many teenagers really do care about the way they look. There are positive and negative affects that the media has on the teenage mind concerning their appearance and the way they see and portray  themselves. However, one must take into consideration that these statistics may increase in time because of the different ways one can access and is exposed to the media. Personality, Morals and Behaviour The way a teenager behaves weighs heavily on those who surround and nurture them throughout their childhood years. (Picard). Nonetheless, studies show that during adolescence the mind goes through drastic changes. The frontal lobe in the brain has not yet developed and this is essential for decision making and reasoning. That is one rationale as to why teenagers can be described as reckless and daft at times. A teenage mind is extremely vulnerable to outside influences. When they see their favorite actor or singer do something that is inappropriate they think it becomes acceptable. Approximately one million teens get pregnant and give birth every year in the United States. Eighty percent of those births are to unmarried teens. Teenage pregnancy has serious consequences for the mother, the child and society in general. Teenage pregnancy frequently leads to limited future prospects for many teen mothers who are unable to complete high school. Adolescents who have babies are also more prone to health problems and experience a maternal death rate 2.5 times higher than women aged 20-24(ProQuest Staff). For example, the shows 16 and Pregnant and Teen Mom are two television demonstrations of underage pregnancy. None of these teen moms are married, and half of their children’s biological fathers want little or nothing to do with them. This taints both teenage girls and boys’ minds with deceitful and inaccurate interpretations of sex and love. Shows like these pollute the idea of raising a child and marriage with an easy way to fame. (Jennings) It changes teenage morals to the impression that since it’s on the television that it is okay to imitate their behavior. Not all teens are as naà ¯ve as to go and engage in sexual behavior just to be famous but the fact that these teenage mothers allow a recording crew to follow them around and film their day-to-day lives and constant arguments with their boyfriends is ludicrous and sends a terrible message to other teenage women. When students were asked if reality television could be educational, the results showed more than half of the students agreed that it could be  educational. (Figure 3) â€Å"I really don’t umde rstand how it could be educational. I think it’s more for entertainment purposes† (Kennedy). Many children born to teenage mothers suffer from low birth weight and other related health problems, with a large proportion of them having insufficient health insurance. Children of teen parents often receive inadequate care because teens are rarely able to provide the nurturing and stimulation required by infants for normal development. Although teen pregnancy rates declined throughout the 1990s, a 3 percent jump in births to teen mothers between 2005 and 2006 raised alarm that sex education programs and campaigns to reduce teen motherhood were failing. â€Å"Teens don’t understand what it means to be truly mature, or respecting themselves as a human, not an object†. (Mellor). Some people think that providing teenagers with contraceptives is the best way to lower teen pregnancy rates, while others think the focus should be on abstinence education (ProQuest Staff). Teenage violence has never really been a big topic of discussion, however one cannot ignore the on-and-off teenage rages that occur. Children all over the world are engrossed in warfare in their little boxed-up world that is their constant companion. Parents think nothing now about their teenage child playing violent video games for hours each day. There is the known positive correlation between habitual violent video game play and mild and severe forms of physical aggression. This study brings out the belief that children in highly individualistic cultures such as in the United States and Canada are more prone to this effect. All children will become more aggressive if repeatedly exposed to violent video games, and younger children are more susceptible to this than older ones. (Hulaimi). Teens in Nintendo mania may have issues with self-control. The part of the brain that video gaming stimulates is the amygdala, the part connected with emotional arousal. What the violent content of the video game does is stimulation of the brains arousal centers, doing little to the cortical areas involved in perception and thinking. (Jayson). Stereotypes are repetitively in the media. Some movies not only humiliates teenagers of specific races but also drives them away from their own culture because they are afraid of being teased or ridiculed. â€Å"If youre of a certain descent, you are portrayed in the media a specific way and most people adjust their personalities to fit those stereotypes.† (Nadesh). Teens begin to lose their true personalities because  they are trying to fit this mold of what the media deems is socially acceptable. Communication and Relationships Adolescence is a crucial time for friendships, and relationships to develop and become more serious. Websites like Twitter and Facebook have become extremely popular to the teenage population. It affects the way they communicate with one another. â€Å"Before, if two people wanted to talk to one another they would usually do it face to face or on the phone. But overtime, weve become so used to just chatting with people online or texting them that not only has it changed the way we communicate but also the kinds of relationships we have with certain people.† (Nadesh). A lot of teens feel driven by this lust or love concept. â€Å"Teens fall into traps very easily, especially when they truly believe the gestures are genuine† (Mellor). Since a lot of teens have barely experienced a real relationship they have a very vague perspective on love. Nearly 1.5 million high school students across the country experience physical violence at the hands of a dating partner each year, according to a website created by the National Dating Abuse Hotline and the awareness group, Break the Cycle. One in three adolescents have experienced physical, verbal, emotional or sexual abuse from a boyfriend or girlfriend. (Duret). Unlike adults, teens in abusive relationships dont typically live together or see one another much outside of school. Their battleground becomes the telephone and social media. This is where put-downs, name-calling and jealousy manifest in angry phone calls and Facebook posts. (Duret). There have been multiple cases where the teenager’s significant other’s jealousy would be pushed to the extreme and murders will occur. (Duret) The case of Brandon Nicholas Santos, 18, arrested on first-degree murder charges in the death of girlfriend Emilie Sineace, 16. Police said Santos drove to Sineaces suburban Lake Worth house Sept. 14 and sent her a text message to come outside. When she did, he fired six shots at her. Half of them hit her, and Sineace, an Inlet Grove High student and aspiring surgeon, died the next morning. Now Santos, who recently played football at Park Vista High, may spend the rest of his life in prison. Teens often bring up the 2009 case of RB singers Chris Brown and Rihanna. The celebrity couple turned a national spotlight on domestic violence among young adults when Brown was arrested and sentenced to probation for attacking Rihanna (Duret). The couple separated in the aftermath, but recent media reports have them back together. This sends teens a confusing message about domestic violence. It gives them the idea that if you love each other enough, you can work through situations like this. People are asking questions like: Is there such as thing as Facebook Addiction Disorder? The fact of the matter is it’s not so much a disorder, but it is a form of addiction. Mental Health Experts around the world are probing the dark side of social media. â€Å"When people become too comfortable talking behind a computer they end up being uncomfortable talking in face-to-face. Lots of awkward teens out there that don’t know how to keep a conversation going anymore.† (Goorahoo). We are in an era where Internet devices are always on and meeting face-to-face is becoming increasingly rare as people choose to meet screen-to-screen. There are some very valuable things about social media and networking, and there are also some dangers. Historically, the changes have been in musical taste and style of dress. Now it has to do with technology and the use of technology to deal with social relations. (Pilieci). Facebook, (Figure 4) has more than 800 million users accessing it regularly, and roughly 425 million accessing the site using a mobile device. There are 18 million Canadians on Facebookmore than half our population and with that more than 12 million of them visit the site daily. On a per-capita basis, [Figure 4] [Figure 4] Canada has the highest number of Facebook users in the world. The average Canadian has 225 friends on the social network, though recent studies from the University of Waterloo have shown that as many as half of our friends are people we dont even really know. (Pilieci) Larry Rosen, professor of psychology at California State University, Dominguez Hills, outlined the results of some recent research, which also points to the darker side of social media. He found that Teens using Facebook have more narcissistic tendencies while young adults who have a strong Facebook presence show more signs of other psychological disorders, including anti-social behaviours. Some psychologists are calling this Facebook Addiction Disorder. This is basically when people are afraid to disconnect from social media services because they think theyre going to missing something important. While older groups may be using it to see pictures of family members or brag about their latest accomplishments, younger generations are using it to gossip. (Pilieci). It’s also a danger because as soon as something is on the Internet it can never be erased. In a way the social media is actually making us sick. It constructs the indication that the unhealthiest relationships are normal, and that spending five hours a day on a network is reasonable. It corrupts the way we socialize and get closer to other people. To a certain extent, teens are allowing themselves to have open profiles with private information that anyone can have access to. They are not only endangering themselves but potentially also their ‘225 facebook friends.’ The Aftermath and Physical Damage Suicide can date back to as early as 500 BCE where in the Greek colony of Ceos, citizens over age 60 years or incapacitated by illness are allowed to commit suicide by drinking state-provided poppy juice or hemlock. Fast-forwarding to1980, in a 17-month period, 28 teenagers took their own lives in Chicagos privileged North Shore suburbs. Researchers reveal statistics that show rising signs of violent discontent among youth from affluent families. (ProQuest). Bullying is a major aspect to teen suicide. (Figure 5). â€Å"Bullying will be a HUGE problem no matter where you’re from. When you’re bullied you feel like there is no way out. You get pushed so far to the edge that you give up and just kill yourself. This is happening more and more often because of our accesses to technology and instant communication.† (Goorahoo). Teens have this tendency to want to feel in power. As soon as they have power, it’s a constant battle to sustain their title. Bullies will torment their victim into such a deep state of depression that they will begin having suicidal thoughts. The exact causes of suicide are complex, with an interplay of psychological, biological, social and environmental factors.  However about 95% of cases spring from mental illnesses such as depression or schizophrenia. (Picard) Many people, especially the young, keep their suffering a secret because they don’t know where or who to turn to. The media renders a lot of help hotlines and prevention programs but how much are they really enforcing it? School is the ideal setting for prevention. School Boards are bombarded with requests to implement health-promotion programs, and suicide-prevention lectures; however, there is little evidence that any of this is very effective. Those who routinely cut-themselves are usually victims of some form of bullying and find that by harming themselves it releases their emotions. Whether they are gay, lesbians, victims of sexual abuse, or just people of a certain culture. Nevertheless, young men are still about five times more likely to die of suicide than young women. (Picard) Media also plays a role in this because of the way men are anticipated to act. They feel the need to persistently have this macho, egotistical persona but what studies now show is that men can be just about as self-conscious as women. Teen boys hide their emotions, feelings and thoughts a lot more than teen girls. Especially when they are with their friends. This is because the media displays the impression of a sensitive man as a homosexual. In most cases, this is not true, of course. All of these bottled up emotions eventually leads to substance and drug abuse. The media blames movies and television shows for this, but those things are the media. Marijuana is the most popular illegal drug in the world, within the United States alone 23 percent of high school students said theyd recently smoked marijuana, making it more popular than cigarettes. (Ritter) Sometimes the habit is developed straight out of the teen’s home or family, but for the most part teen’s smoke simply to have something to do with their friends. (Figure 6) Drinking, on the other hand, mainly has to do with family difficulties. Teens use it as a stress reliever or to forget certain memories. â€Å"Even parent’s drinking occasionally may be influential to their kids without even knowing it.† (Kennedy). Along with all of this comes the increasing number of non-active teenagers. With fast food restaurants frequently being built within a mile radius of most homes it becomes a very convenient place to dine. Teens enjoy going to fast food restaurants for two main reasons: to eat a meal for a cheap price, and to be away from home for a little while. For children of normal weight, the risk of developing high blood pressure or pre high blood pressure rose 6% for every 1,000 milligrams of sodium consumed per day. But the risk rose 74% for children who were overweight. (McKay) Since fast food restaurants are in such convenient places for teenagers to just pop in and eat a burger, they will do it. It’s not only extremely unhealthy because most fast food restaurant’s meat is processed but teens won’t do much physical activity afterwards to work it off. Obese teens not only make easy targets for bullies, in the case of girls, theyre more likely to turn into bullies themselves, according to the findings of a Canadian study on the social fallout of being overweight. (Kirkey) Since a teenager’s priorities have changed, so have their extracurricular activities. Teens are more concerned with shopping and instant messaging one another than maintaining a healthy diet. According to Statistics Canada, 17 per cent of children in Canada are overweight; nine per cent are obese. (Kirkey) Although, there’s maintaining a healthy diet but then there’s going to the extremes with not eating at all. Eating disorders such as anorexia nervosa may be caused by environmental factors, which switch on specific genes that trigger the dysfunctional eating behaviour. (Cresswell) Many teens will not allow themselves to eat because of what someone said, or something they saw on the television. This occurs in men also, however men don’t stop eating they go on protein diets. This can also be harmful to their body because your body needs some fat in order to function. Media surrounds teens everywhere they go whether they like to acknowledge it or not. Most teens are becoming more aware of their surroundings and the influences around them by the age of fifteen but do not think much of it until around eighteen. In today’s world people cannot live without media.  Thus, we know that various media and its artifacts can have a lot of effects on our daily lives, our society, and us. We must understand that a lot of what we see on television, hear on the radio, or see in the print are there in order for us to change our minds about certain views or opinions. So, to fully understand and comprehend the nature and effects of the production techniques of the media and its effects on the teenage mind we must consider the many aspects of media. Work Cited Cresswell, Adam. Environmental Factors May Trigger Anorexia. Weekend Australian. 25 Aug 2012: 8. SIRS Issues Researcher. Web. 14 Dec 2012. Duret, Daphne. High School Dating Violence on the Rise. Palm Beach Post. 14 Nov 2012: A.1. SIRS Issues Researcher. Web. 2 Dec 2012. Goorahoo, Khamron. Personal interview. 6 Dec. 2012 Hulaimi, Wan A. The Impact of Violent Video Games on Children. New Straits Times. 22 Apr 2012: 21. SIRS Issues Researcher. Web. 2 Dec 2012. Jayson, Sharon. Study the Player, Not the Video Game. USA TODAY. 15 Sep 2011: D.3. SIRS Issues Researcher. Web. 6 Dec 2012. Jennings, Alicia. â€Å"When You Trust Someone and It Threatens Your Body.† Teen Voices. 24 2008. 22-23. Print. Kennedy, Mrs.. Personal interview. 11 Oct. 2012. Kirkey, Sharon. Obese Teen Girls More Likely to Be Bullies, Says Canadian Study. Postmedia News. 21 Jan 2012: n.p. SIRS Issues Researcher. Web. 6 Dec 2012. McKay, Betsy. New Study: Sodium a Concern for Children. Wall Street Journal. 17 Sep 2012: A.2. SIRS Issues Researcher. Web. 5 Dec 2012. Nadesh, Janani. Email interview. 5 Dec. 2012. Picard, Andre. â€Å"Everyone Has a Role In Being Vigilant About Cries for Help.† Globe and Mail. 28 Sep 2011: A.8 SIRS Issues Researcher. Web. 05 Oct 2012. Pilieci, Vito. Do Social Networks Make Us Sick?. Ottawa Citizen. 24 Mar 2012: B.1. SIRS Issues Researcher. Web. 6 Dec 2012. ProQuest Staff. At Issue: Teenage Pregnancy. ProQuest LLC. 2012: n.pag. SIRS Issues Researcher. Web. 2 Dec 2012. ProQuest Staff. Suicide Timeline. Leading Issues Timelines. 2012: n.p. SIRS Issues Researcher. Web. 2 Dec 2012. Ritter, Malcolm. Teen Pot Use Linked to Later Declines in IQ. Baxter Bulletin. 27 Aug 2012: n.p. SIRS Issues Researcher. Web. 1 Dec 2012. Smith, Matthew. Personal interview. 11 Dec. 2012. Williams, Tee-Ara. â€Å"Are These Movie Ads a Big Mistake?† Teen Voices. 08 2004: 56-57. Print.

How to Watch Your Brother Die Essay Example for Free

How to Watch Your Brother Die Essay The poem How to Watch Your Brother Die is a clear representation of the struggles of the homosexual community and how the outside world views them. The author recreates a situation in which a man is struggling with the death of his gay brother and learns the everyday trials he faced. The poem is told in first person so the readers can see firsthand what the straight brother is thinking. It has been a long time since he exiled his brother for being gay and gets the phone call that he is dying. (2-3) He is dreading flying to California and meeting the lover. (8-9). He symbolizes the fact that he has to keep a straight face and keep the emotions out of it. (10-11) He is very uncomfortable with the sexual orientation of his brother and cannot comprehend how a man can look at another man with love. (14-17) Reality sets in and he remembers his brother and the love they had for each other before the conflict with his brothers’ sexual interest. He misses those times deeply. (18-24) He tries to relate to the lover even though he doesn’t know how. He brought up the fact that the lover was an extremely good looking man but yet all he wants to see is his reaction. At this point he is just trying to understand how a man can love another man. This is a question that has puzzled him for a while. He finally gets his answer when the lover explains that it is just like the love between a husband and a wife but deeper because the odds are greater. He still doesn’t understand. (25-39) They drive into Mexico to acquire drugs that are not legal in the U. S. This is where he finally realizes the challenges that his brother has faced. They are stopped by border control and are told they cannot bring the drugs back. As he rages with anger he thinks about his children getting used to another mans hatred. (40-52) This is the climax of the poem. Society has made it difficult for people of same sex relationships to be able to coexist in today’s world without feeling exiled. He realizes he is one of the ones that judge them. He calls his wife to update her on the status of his brothers’ health. He asks her â€Å"How could anyone’s commitment be deeper than a husband and wife? † She is disgusted by his question and does not answer. The brother slips into a coma and his time is almost up. The man is trying to stay strong and understanding as he holds the lover. He still cannot understand how a man can hold another man, as he grieves for his brother. (59-68) The funeral director tells him that he cannot embalm the body for fear of contamination. The man feels anger and hatred towards him. This symbolizes the fact that homosexuals are always covered up, having to hide per say, from showing who they really are. The man now understands what struggles his brother went through in life. As the man stands by the casket and greets the hundreds of homosexuals that pass by the show their respects. He realizes his brother’s life is much different from his own. Everything he thought was normal perhaps was not normal for everyone. As the passing lovers ask each other â€Å"Who will be next† we understand that the brother died from AIDS. (74-83) As the man is driven to the airport from the lover he finally gets the closer he needs. The lover tells him â€Å"Forgive yourself for not wanting to know him after he told you. He did†. As he found this closer he learned to accept the lover for who he was. A man who loved and took care of his brother the way he should have. (84-98) One the way home the man has a few drinks. This symbolizes the cliche of men being strong and keeping everything inside hidden. He strokes the scar on his eyebrow and smiles. He knows that his brother is in a better place and has forgiven him. He thinks of his children and not wanting to make the same mistakes with them as he did with his brother.

New Headway Intermediate Book Evaluation English Language Essay

New Headway Intermediate Book Evaluation English Language Essay The purpose of the second part of this essay is to evaluate New Headway intermediate students book, one of the course books used at many of the foreign language institutes around the world. The evaluation will be based on an external and an internal evaluation of the book. The external evaluation will give us a brief overview of the materials from the outside (also known as factual information) and the internal evaluation will give us a closer and more detailed look at Units 1 and 2. The new headway course book is meant to be suitable for adults undertaking a general English course. It is the third edition, which means that the book is very popular and published many times. Liz and John Soars are the authors of this book. There is a note at the back of the book which states: Liz and John Soares are internationally renowned authors and highly experienced teachers and teacher trainers. This statement indicates that the authors are recognised in an international basis. The publisher is the oxford university press; A widely known publisher which has published thousands of books. There is a website link in the front and in the back of the book which you can access it online. The one link contains exercises you can do online and the other one has different English Books it has published so far. This single course book costs  £22.00, without the supplementary materials. If you want to buy the whole package, you have to buy each material individually. However, the whole package includes: class CDS/cassettes, a workbook (with or without key), the students workbook CD/cassette and a DVD/Video with students activity book. There is also a teachers book in print and locally available. Thus, the student edition will not be difficult to work with. However, if you go online at Amazon, you will see that if you want to buy together the teachers book, the workbook and the class audio cds, costs  £68. It is very expensive for someone who cannot afford it economically and he will be dissuaded from selecting it. In my opinion I would not buy the single book for only  £22 pounds as I would definitely need a workbook for supplementary exercises. However, it is not included in the package and it costs  £12.50. Also the course book does not provide any audio material in the back as man y do. I think that it is essential to provide this extra material in order to use the textbook more successfully in self-time study. The front cover is colourful with nice pictures, but in my opinion it is not very inspiring and attractive for learners. If you would take off the title I will take it as a science or a maths book. When opening the contents page, language is presented and organised into teachable units. The contents page illustrates the general organisation of the material, which is based on topics. Under each unit there is an established topic. Meanwhile, the importance of form is also made obvious by the prominent placement of grammar in the second column. It is now clear that the content is sequenced on the basis of the grammar complexity. It starts from a more simple grammar form and then progress to a more complex grammar form. The contents are divided broadly into language input and skills development. Under language input there is grammar, vocabulary and everyday English. Under skills development there is: reading, speaking, listening and writing. We can now continue to the next stage of the evaluation by performing a more deep investigation into the materials. I am going to examine Unit 1 and 2 in order to perform an effective internal inspection of the materials. Both units start with a presentation of the grammar which will be the focus of the unit and provides an engaging start. Looking the units as a whole all the language skills including grammar, vocabulary, reading, listening and speaking are all covered. Usually after the test your grammar part which engages you into the main focus of the units, there is a text. It is good that the unit starts with this way because it is helping them to remember thing they have done previously but also is going to introduce them of what grammar is going to follow. In unit 1 the grammar is very simple. It starts with auxiliary verbs, naming the tenses, questions and negatives, and short answers. Tenses and auxiliary verbs are integrated into a quiz which they have to complete and then listen to it in order to check their answers. Then there is the grammar spot and then there is a practice section where they have to practice negatives and pronunciation. Then follows some exercises on short answers where they have to notice differences between the two conversations. This is followed again by a grammar spot and then a practice activity based on short answers. It is obvious that it gives more emphasis on grammar. However, then follows an information gap speaking activity. In the next page follows a reading and a speaking activity where the students have to read a passage on the wonders of the modern world and answer some questions based on the text and then discuss some other questions. Further down there is a freer listening and speaking section w hich consists of listening about wonders of the modern world and a discussion based on inventions. Then, follows a vocabulary section with different exercises based on what it is new in a word. This part includes some spelling and pronunciation exercises. Additionally there is a reference to page 159 where you can find all the phonetic symbols. At the end of the vocabulary section there is a writing exercise in page 103 based on correcting mistakes and finally there is the section every day English where students practice social expressions through exercises. Unit 2 starts with a short Test your grammar exercise which is to guide students into the focus of the unit and provide an engaging start. Following this is a picture presentation of different people having fun and here students have to talk about what makes them happy. Then there is a textual representation incorporating pictures and a written text on the theme of what makes people happy, which talks about Sidney fisk and below some comprehension questions focusing on conceptual aspects of the target language. The target language has been embedded in the written text .The object is that learners are given some exercises where they have to opportunity to practice how the present tense is used and why. These rules are reinforced in a grammar spot section under the passage and in the grammar reference in the back of the book where learners can look for help. This is followed by a listening and speaking controlled practice activities, the first two focusing on present tenses. Both of th ese exercises use information and examples from the presentation of grammar. Then students listen and read a conversation which is based on simple or continuous and they have to practice similar conversations with the one they have listened to including different jobs. This is followed by grammar practice activities, where in the first one they have to indicate whether the sentences are correct or not and in the second to complete the sentences with present simple or present continuous. Then, the reading and speaking section is about I am a clown doctor. The unit here includes some pre-reading activities; mainly questions which are said to motivate learners. Then learners have to read the text and answer some questions. Following this is a grammar spot exercise which focuses on present passive. Students have to complete sentences from the text and then if they want they can go and see the rules on how and when to use present passive on the grammar reference part. Some more exercise s follow. The one is related to the text and in the other one you have to format some questions in order to complete the interview. Then there is an activity where students have to discuss some questions in groups. Exercises on vocabulary and listening are in the next page, based on sports. There are pictures of different people doing different sports and a warm-up activity in which learners have to make a list of as many sports and leisure activities they can think of. They can use the pictures for help. When they finish, there is an exercise where they have to match some sports with the verbs do, play or go. Then follows an activity in which they have to complete a chart using activities from the list they have made before. Meanwhile they have the opportunity to use a dictionary to look up any words they need. Then they listen to different people talking about a sport activity they enjoy and take notes. In a freer activity they can ask their partners some questions based on sports . For writing they have to write letters and emails. The unit finishes by everyday English which is based on numbers. They will learn about money, fractions, decimals and percentages, dates and phone numbers. Then they will listen to some conversation and write the numbers they hear. In my opinion it would take me 18-20 hours to teach both units in this course book. New Headway Intermediate is attractively laid out, with glossy pages and plenty use of colour and photographs which inspires the student. The strong visual element is likely to attract students. However, the cover does not really remind you of an English book, but the inside is different. I think that the new headway intermediate book is well organised into units and sub-sections and it is easy to follow. There are headings or labels for each section and exercises and activities are always introduced with clear instructions. The book clearly arranges the contents, and cross references indicate where learners can find further grammatical information, typescripts, pair work activities, irregular verbs, verb patterns and phonetic symbols in the back. Still, it does not include any revision or recycling sections and this is a disadvantage because students will not have the opportunity for self study in order to check the skills they have learnt. I would provide them with some revision ac tivities with every 2 or 3 units so that they will do revisions and refresh their skills. However, I find the way that the materials are sequenced logical, because intermediate learners need to work their grammar. Some people may find this as a limitation but I believe that it is a good for intermediate learners that the content is based on the complexity of grammar. Moreover, there is a varied mix of activities, like grammar, vocabulary, listening, speaking, reading and writing skills, and functional English, but it lacks on pronunciation activities. Even if it provides phonetic symbols in the back of the book it does not include material for pronunciation work, and it is essential for this level of students to practice their pronunciation. The material for vocabulary is adequate in terms of quantity and range It offers a good balance of work on all skills and they are adequately covered .Also, there are some points where there are materials for integrated skills. I think that there are not enough activities associated to the text in each unit. In unit 1 and 2, they have to read the passage and then answer some comprehension questions. There are not exercises or suitable texts that will help students to improve their reading skills (scanning, skimming, intensive reading, and extensive reading). As homework I would give students extra reading exercises to do in order to practice their reading skills. The other skill that lacks in practice in the unit is the listening skill. I believe that again the book does not provide learners the opportunity to expand and practice their listening skills. The exercises provided for listening does not help students to expand their listening skills, and thus I would give them different listening activities to do within a lessons in order to practice their l istening. Grammar, writing and vocabulary are well covered. Speaking activities can equip them for real-life conversations. The topics are motivating for the adult learners and suitable for their language level. It covers a variety of interests and it gives them the opportunity to expand their awareness on some topics and enrich their experiences. Other groups of people are also presented in the topics. On the whole, New Headway Intermediate course book is perceived as a well designed and a well written book which supports English language learning. It is also used in many schools which teach English as a foreign language. It is suitable for learners, and regarding the disadvantages mentioned above they can become overcome through supplementary activities. .