Saturday, January 25, 2020

Medicine Manufacturing: Steps Involved and Types

Medicine Manufacturing: Steps Involved and Types Introduction: There are various types of medicines ranging from veterinary to medicines for human usage. Over the course of time, conscientious and diligent research has been put into improving the quality and effectiveness of medicines. There are hundreds of thousands of medicines available today meant for different ailments but this galore of medicines can be divided into three basic categories Tablets Syrups Gel Every medicine available comprises of two main constituents: Active ingredient and Additives/Excipients. The main remedy is the active ingredient. Whereas, the additives are added to inculcate rigidity, to increase the quantity so that the raw materials can be easily processed and to dissolve certain active ingredients. All human medicines that are produced on industrial scale must go through extensive testing and if its deemed fit for human usage it is produced commercially. There are various standards that are set to test the quality of medicines such as: European directorate for the quality of medicine (EDQM) and U.S pharmacopeial convention (USP). Tablet Manufacturing: In order to make the process more intuitive a specific product (Aspirin) will be discussed. 1. Raw materials: Phenol Sodium hydroxide Carbon dioxide Acetic anhydride Hydrogen Corn starch Water 2. Weighing: The corn starch, the active ingredient, and the lubricant are weighed separately in sterile canisters to determine if the ingredients meet pre-determined specifications for the batch size and dosage amount. 3. Mixing: The corn starch is dispensed into cold purified water, then heated and stirred until a translucent paste forms. The corn starch, the active ingredient, and part of the lubricant are next poured into one sterile canister, and the canister is wheeled to a mixing machine called a Glen Mixer. Mixing blends the ingredients as well as expels air from the mixture. The mixture is then mechanically separated into units, which are generally from 7/8 to 1 inches (2.22 to 2.54 centimeters) in size. These units are called slugs. 4. Dry Screening: Next, small batches of slugs are forced through a mesh screen by a hand-held stainless steel spatula. Large batches in sizable manufacturing outlets are filtered through a machine called a Fitzpatrick mill. The remaining lubricant is added to the mixture, which is blended gently in a rotary granulator and sifter. The lubricant keeps the mixture from sticking to the tablet machine during the compression process. 5. Compression: The mixture is compressed into tablets by a punch machine. On single-punch machines, the mixture is fed into one tablet mold known as dye cavity by a feed shoe, as follows: The feed shoe passes over the dye cavity and releases the mixture. The feed shoe then retracts and scrapes all excess mixture away from the dye cavity. A punch of the size of the dye cavity descends into the dye, compressing the mixture into a tablet. The punch then retracts, while a punch below the dye cavity rises into the cavity and ejects the tablet. The feed shoe returns to fill the dye cavity again, it pushes the compressed tablet from the dye platform. 6. Coating: Tablets may be coated to reduce swallow difficulties or target specific part of the body where the coating will dissolve and take effect. Coating is done by adding desired coating solution to the drum along with the tablets. Blowers are used to rapidly dry the coated tablets and prevent sticking. 7. Testing: The compressed tablets are subjected to a tablet hardness and friability test, as well as a tablet disintegration test. 8. Packaging: The tablets are transferred to an automated bottling assembly line where they are dispensed into clear or color-coated polyethylene or polypropylene plastic bottles or glass bottles. The bottles are topped with cotton packing, sealed with a sheer aluminum top, and then sealed with a plastic and rubber child-proof lid. A sheer, round plastic band is then affixed to the circular edge of the lid. It serves as an additional seal to discourage and detect product tampering. Syrup Manufacturing: 1. General manufacturing procedure: Syrups should be carefully prepared in clean equipment to prevent contamination. Three methods may be used to prepare syrups. Solution with heat Agitation without heat Percolation Although the hot method is quickest, it is not applicable to syrups of volatile ingredients. When using heat, temperature must be carefully controlled to avoid decomposing and darkening the syrup. Syrups may be prepared from sugars other than sucrose (glucose, fructose), non-sugar polyols (sorbitol, glycerin, propylene glycol), or other non-nutritive artificial sweeteners (aspartame, saccharin) when a reduction in calories properties is desired, as with the diabetic patient. The non-nutritive sweeteners do not impart the characteristic viscosity of syrups and require the addition of viscosity adjusters, such as methylcellulose. The polyols, though less sweet than sucrose, have the advantage of providing favorable viscosity, reducing cap-locking (which occurs when sucrose crystallizes), and in some cases acting as co-solvents and preservatives. 2. Cough syrup manufacturing process: Traditional cough mixtures are formulated around a syrup at 60-75% concentration which is made from sucrose, malt dextrin, glucose, invert syrup etc. The remainder is made up of thickening agents, stabilizers and active ingredients. Manufacturers of cough mixtures generally produce their own syrups as this offers greater control of product quality. The manufacturing process must achieve several functions: Dissolving of the sugars to form a syrup Hydration of powdered ingredients Blending ingredients of widely different viscosity Suspension or dissolving of active ingredients The end product must be smooth, agglomerate-free and homogeneous. High Shear mixer is used for mixing. Gel manufacturing Process: 1. Raw materials: Aluminium Acetate, Povidone Iodine, Propylene glycolCremophor RH 40, Lutrol F 127, Cetylstearyl alcohol, Cremophor A 6, Liquid paraffin, Parabene(s), Alpha-Bisabolol, Triethanolamine, Kollidon 30, Benzoyl peroxide, Betamethasone valerate etc. 2. Heating: The temperature should be high enough to ensure the intimate mixing of liquid phase and to prevent the premature crystallization and congealing of its components. Ointments preparation involves separate oil and water phases containing the required ingredients, heating each phase to between 60-70Â °C. 3. Mixing: Mechanical mixers, such as a steel jacketed kettle with agitator are commonly used to prepare semisolid preparations in pharmaceutical industry. The use of mechanical shear or a combination of fusion processes and mixing can be used to facilitate the dispersion or dissolution of the ingredients in the base to form a single-phase ointment. Time, temperature, and mechanical energy input are the three major variables in the manufacturing of semisolid preparations. 4. Emulsification: After the mixing process, the mixer is send to the emulsifier where the immiscible layers are forced to form an emulsion. 5. Cooling: Cooling rate can influence the final product quality. Different cooling rates after melting, mixing, and emulsification steps should be investigated as a process variable. The most important aspect of manufacture is to ensure all ingredients are fully dissolved and well mixed before packing and that the formulations contain suitable effective preservatives. Mixing is continued with cooling until the cream/gel is formed. 6. Packaging: After cooling, the gel is packed. In suspension, mixing of the bulk must be continued during packing to ensure even dispersion of the active ingredients at all times.

Friday, January 17, 2020

Ensure work safety Essay

Introduction I have read and analyze the current policies and procedures of Coffeeville on work health and safety. I compared them with WHS acts, regulations and codes of practice and developed WHS guidelines for following areas. These guidelines will help employer to control the workplace risks. These guidelines will not only improve safety outcomes but will also support employer in demonstrating that they are meeting obligations under Work Health and Safety laws. WHS criteria WHS Guidelines for respective areas 1. Organizational commitment to locate, adapt, adopt and communicate work health and safety policies in order to be compliant with WHS legislation Store managers and senior leadership have to be committed to ensure WHS management system I functioning properly. They are responsible that all staff members are exercising the WHS procedures. Managers have the responsibility of reviewing the Risk Action Plan on a monthly basis.Leaders of the entire workplace are required to follow the requirements of WHS legislation by communicating to the workforce of its requirements and ongoing changes to adopt and adapt the WHS policies. A proper training of WHS policies and procedure is to be delivered to new employees at time of recruitment. Regular communication and consultation between management and employees is required time to time to maintain health and safety at workplace as per required under WHS legislation. During WHS consultation or meeting all WHS policies and procedures has to be given in writing to workforce. Also suggestions should be asked from employees to make them contribute towards maintaining the workplace safe, risk free and quality decision making. All staff members are told and trained to fill risk and hazard report forms. Teams are to be made to assess risks and hazards at workplace and submit report with suggestions to avoid those risks. All the information such as the hazard inspection reports, minutes of OHS Committee meetings, group meetings, suggestions, circulars or other OHS information should be provided to staff via e-mail, newsletters or handover printout. Accurately explain relevant provisions of WHS Policy, legislation and codes  of practice to staff. Systematically WHS training needs of employees in line with organizational requirements, online employee health and safety program, provide workplace learning opportunities, safety manuals and put clear safety signage. Ensuring the distribution of work health and safety policies and procedures on a range of topics to each division or group, setting up processes to ensure consultation can occur between the national body and state and local groups or divisions. 2. WHS responsibilities for duty holders The Work Health and Safety Policy clearly defines the rights and responsibilities of duty holders. All duty holders have to comply with company policies and procedures. Do not use any faulty equipment, do not misuse any of equipment or never use anything without training if needed, wear proper PPE and report any WHS issues, including hazards, injuries, illnesses and near misses. 3. Human resources and financial commitment for an effective work health and safety management system Human resource department should assigned Health and Safety representative, first aid attendant, fire attendant, health and safety committee to be formed and HR has to make sure of proper training. It is job of HR to provide financial and physical resources to enable the effective implementation of the Workplace Health and Safety. These financial resources must be provided in budget allocation to the Workplace Health and Safety team. 4. How to set up a consultation and participative arrangements according to relevant WHS legislation Part 5 of the WHS Act 2011 (the Act) requires PCBUs to consult with workers about WHS matters that affect their workplace health or safety. As workers now includes all people completing work for the PCBU this includes consultation with employees, contractors, sub-contractors, volunteers, labour-hire workers and any other person completing work for the PCBU. Prior to consulting with workers, PCBUs and workers must initially determine â€Å"work groups†. A â€Å"work group† is a group of workers with similar WHS concerns and work conditions. A work group may cover multiple locations but include similar job activities or a work group may cover a range of job types in a single location. Workers can be represented in the negotiation and determination of a workgroup by their union Once work groups are determined then each work group can determine the best method for WHS consultation. The options for WHS consultation include; i. Health and  Safety Representatives (HSRs) ii. Health and Safety Committees (HSCs) iii. Other agreed arrangements(meetings) 5. How to record and communicate outcomes of consultation over WHS issues and how quickly to provide information about the outcomes of participation and consultation to work teams All consultations over WHS issues and their outcomes are to be recorded using standard templates and document control processes like minute taking if it’s a regular meeting. These documents can be maintained on the Workplace Health and Safety section of company website as examples or case studies. Work teams can be notified with workers newsletter, notice in staff room and staff can also be notified about changes by email to relevant work teams and stakeholders. Policies should to be reviewed regularly in consultation with work teams and relevant stakeholders. All policies should to be authorized by the senior management and their issue date recorded on the relevant document. 6. The process for identifying hazards across the organization including the stages of hazard identification and procedures used to ensure new proposed changes do not create any new hazards To identify hazards the following procedures are recommended: (i) Talk with workers (including contractors) who are or will be performing any tasks to identify all potential hazards and the best ways to eliminate or reduce risk as workers have encountered hazards near misses they as part of their work. We can ask workers to participate in surveys and questionnaire can be given to them to find out more about workplace hazards. (ii) Past incidents/accidents have to be examined to find out what was wrong, why that has happened and whether the incident/accident could occur again. (iii) All faulty appliances are to be reported to relevant sections of company so that they can be fixed or replaced as soon as possible. Proper training should be provided prior of using any machinery or power tools. All faulty machinery is tagged with faulty or do not use signs. (iv) Regular inspections or checks of workplaces are necessary to eradicate hazards and minimize risks. Regular assessment leads to new ideas of making workplace safer for staff. Brainstorming is required before implementing any new policies or any other changes to avoid any new hazards and before implementing on new policies a trial run is necessary. 7. The process of  analyzing risks and ranking them and control procedures to treat risks It is necessary to assess and analyze the risk. Risk assessment determines severity of risk, review of existing risk control measures, action required to avoid or control risks and urgency of action required. Risk assessment involves considering the possible results of someone being exposed to a hazard and the likelihood of this occurring. level of risk = consequence x likelihood Some steps of risk assessment and procedures to treat risks are as followed Identify the hazards i. Walk around your workplace and look at what could reasonably be expected to cause harm. ii. Ask your employees or their representatives what they think. They may have noticed things that are not immediately obvious to you. iii. Check manufacturers’ instructions or data sheets for chemicals and equipment. iv. Remember to think about long-term hazards to health Decide who might be harmed and how i. some workers have particular requirements, eg new and young workers, migrant workers ii. Cleaners, visitors, contractors, maintenance workers etc. who may not be in the workplace all the time, members of the public, if they could be hurt by your activities. Evaluate the risks and decide on precaution i. try a less risky option ii. prevent access to the hazard iii. organize work to reduce exposure to the hazard iv. issue personal protective equipment and provide welfare facilities (e.g. first aid and washing facilities for removal of contamination). Record your findings and implement them i. a proper check was made; ii. you asked who might be affected; iii. you dealt with all the obvious significant hazards, taking into account the number of people who could be involved; iv. the precautions are reasonable, and the remaining risk is low; and v. Involve your staff or  their representatives in the process. A good plan of action often includes a mixture of different things such as: A few cheap or easy improvements that can be done quickly, perhaps as a temporary solution until more reliable controls are in place Long-term solutions to those risks most likely to cause accidents or ill health; long-term solutions to those risks with worse potential consequences; Arrangements for training employees on the main risks that remain and how they are to be controlled; Regular checks to make sure that the control measures stay in place; and Clear responsibilities – who will lead on what action and by when? Review your assessment and update if necessary Few workplaces stay the same. Sooner or later, you will bring in new equipment, substances and procedures that could lead to new hazards. It makes sense therefore, to review what you are doing on an ongoing basis. Look at your risk assessment and think about whether there have been any changes? Are there improvements you still need to make? Have your workers spotted a problem? Have you learnt anything from accidents or near misses? Make sure your risk assessment stays up to date. 8. The procedures for maintaining an effective work health and safety management system These procedures are required so that safe and healthy environment can be provided to workers. It is about setting up a system or standard procedures to be made to follow in different situations regarding WHS. It involves planning and identification of hazards, hazard/risk assessment and control of hazards/risk. The Workplace Health and Safety team has identified the health and safety legal requirements applicable to Coffeeville e.g. legislation, Codes of Practice and Australian Standards, and maintains a library for access by all staff. Objectives and targets are to be set for regarding workplace, health and safety. There must be some guidelines set to implement these procedures. Finance and physical resources to enable the effective implementation of the Workplace Health and Safety Management System. These resources are provided for in the provision of the budget allocation to the Workplace Health and Safety team and the overall budget of the individual work units. The Work Health and Safety Policy clearly defines, documents and  communicates the responsibilities and accountabilities of Senior management executives, Managers and Supervisors, Employees and Contractors and Subcontractors. Coffeeville in consultation with employees identifies training needs in relation to performing work ac tivities competently, including health and safety training. Consultation between management and employees is an essential part of effectively managing health and safety in the workplace. Management must consult with employees so that they contribute to decisions about the implementation of safety practices. A communication network is necessary in order to provide safety and welfare information to staff, contractors and visitors through the following media like WHS website, targeted correspondence and emails to employees and stakeholders, safety manuals, signage and safe work procedures. Coffeeville measures and reports its health and safety performance on a regular basis via WHS inspections, and incident, accident and hazard reports. The Workplace Health and Safety team prepares an annual report for the Coffeeville Executive and Council on the management of health and safety. The report provides the necessary information on the performance of the WHSMS to enable review of the WHSMS on an ongoing basis, ensuring that the systems in place continue to meet the needs of the company. 9. What expert WHS advice to be used It is necessary to employ or engage a suitably qualified person under WHS legislation to advice on issues impacting the health and safety of your employees. Consultant can be hired if there is no suitable person with required skills and knowledge at within organisation or someone from workplace is to be provided with proper training to perform the job. A consultant or qualified can give you advice on: establishing, maintaining or improving safe systems of work identifying, eliminating or controlling workplace hazards actions to eliminate or reduce the risk of a worker being injured Taking samples or measurements of workplace environments (eg air samples, noise readings or ergonomic assessments). Can give advice to review and revival of company’s WHS policy 10. The requirements for strict compliance with WHS legislative framework to meet legal requirements WHS policies and procedures  of company must be designed under the guidelines given in Work Health and Safety Act 2011(WHS Act) and Work Health and Safety Regulations 2011(WHS Regulations). The WHS Act provides a framework to protect the health, safety and welfare of all workers at work and of other people who might be affected by the work. Duty of an organization includes ensuring, so far as is reasonably practicable: provision and maintenance of a work environment without risks to health and safety provision and maintenance of safe plant and structures and safe systems of work safe use, handling and storage of plant, structures and substances provision of adequate facilities for the welfare at work of workers, including volunteers, for example toilets, first aid facilities, and provision of information, training and instruction or supervision that is necessary to protect all persons from risks to their health and safety arising from their work. References: www.vwa.vic.gov.au http://www.safeworkaustralia.gov.au http://simulations.ibsa.org.au/australian_hardware http://simulations.ibsa.org.au/coffeeville

Thursday, January 9, 2020

Conflict Between Two Characters Hills Like White Elephants

Cause of Conflict Between Two Characters: Hills Like White Elephants In Hills Like White Elephants, Ernest Hemingway tells a vague yet concentrated story about a crisis in a couple’s relationship that is left open for the reader’s interpretation. The story opens at a Spanish train station, with a brief description of the scenery at the river Ebro and the white hills that lay behind it. An American couple have drinks at the bar while awaiting their train, bickering about seemingly nothing. The two characters never actually say what they are arguing about, forcing the reader to infer what is taking place. It seems as if neither of them are really saying what they want to each other. Jig, the American girl, makes the seemingly innocent statement that the hills â€Å"look like white elephants,† which starts a small argument that turns into an even bigger complication. Hemingway actually uses the white hills as a metaphor for a pregnancy, both figuratively and somewhat evidently. Simply the color (or absence of color perhaps) white is a common symbol for purity as well as innocence, which could very well be connected to the presence of a child. Also note that a pregnant woman’s stomach is often referred to as a hill. Figuratively, the hills could represent an obstacle that must be overcome (the decision of whether or not to abort a child). I also believe that the According to the Oxford English Dictionary, a white elephant is also referred to as â€Å"a possession that is useless orShow MoreRelatedâ€Å"the Lottery† and â€Å"Hills Like White Elephants† Essay881 Words   |  4 Pagesâ€Å"The Lottery† and â€Å"Hills like White Elephants† Regardless of the type of society people live in controversial topics and cowardly individuals can create conflict. The stories â€Å"The Lottery† by Shirley Jackson and â€Å"Hills like White Elephants† by Ernest Hemingway implement this concept. â€Å"The Lottery† is about a small town that holds an annual lottery in which the winner will be killed. â€Å"Hills like White Elephants† is the story of a couple’s discussion over the decision they must make of whether orRead MoreHills Like White Elephants By Ernest Hemingway1446 Words   |  6 PagesErnest Hemingway’s short story â€Å"Hills Like White Elephants† explores the topics of abortion, sex before marriage, and feelings of separation. There are many different points of view one can take on Hemingway’s work. The main literary analysis that will be explained is the significance of the title and how it is layered into the story in various places. In addition to this, the narrator’s point of view will also be discussed since it plays a role in bringing the characters together. Lastly, it will beRead More Comparing Hills Like White Elephans by Ernest Hemingway and Babylon Revisited by F. Scott Fitzgerald1562 Words   |  7 PagesComparing Hills Like White Elephans by Ernest Hemingway and Babylon Revisited by F. Scott Fitzgerald At first glance it seems that the two short stories â€Å"Hills Like White Elephants† by Ernest Hemingway and â€Å"Babylon Revisited† by F. Scott Fitzgerald have absolutely nothing in common other than beingRead MoreCritical Analysis of the Short Story ‘Hills Like White Elephants’ by Ernest Hemingway.1497 Words   |  6 PagesAnalysis of the short story ‘Hills like White Elephants’ by Ernest Hemingway. Word Count: 1367 Hills like White Elephants – Ernest Hemingway â€Å"Will Jig have the abortion and stay with the man; will Jig have the abortion and leave the man; or will Jig not have the abortion and win the man over to her point of view?† (Hashmi, N, 2003). These are the three different scenarios that have been seriously considered in Ernest Hemingway’s short story, â€Å"Hills like White Elephants†. Ernest Hemingway is aRead MoreThe Old Man And The Sea885 Words   |  4 Pagesstories. Ernest Hemingway author of â€Å"Hills Like White Elephants† and other works, such as, â€Å"A Farewell to Arms† and â€Å"The Old Man and the Sea† has made many accomplishments throughout his writing career. His novel â€Å"The Old Man and the Sea† won the Pulitzer Prize for Fiction in 1953. Hemingway also received the Nobel Prize for literature in 1954. Hemingway’s works are great examples of stories that displays the five stages of fiction. â€Å"Hills Like White Elephants† was published in 1927 in Hemingway’sRead MoreHills Like White Elephants, by Ernest Hemingway Essay example937 Words   |  4 PagesHills Like White Elephants â€Å"The hills across the valley of the Ebro were long and white. On this side there was no shade and no trees and the station was between two lines of rails in the sun. [†¦] The American and the girl with him sat at a table in the shade, outside the building. It was very hot and the express from Barcelona would come in forty minutes. It stopped at this junction for two minutes and went to Madrid† (290 paragraph 1). Ernest Hemingway crafts a well written dialogue in thisRead More Symbolism in Hills Like White Elephants, by Ernest Hemingway1687 Words   |  7 Pagesfrequently uses various literary elements in his writing to entice the reader and enhance each piece that he writes. In Hills Like White Elephants, Hemingway uses symbols to teach the reader certain things that one may encounter during daily life. Symbolism may be defined as relating to, using, or proceeding by means of symbols (Princeton). The use of symbols in Hills Like White Elephants is utterly important to the plot line and to the fundamental meaning of the story. Through this use of symbolism, theRead MoreAnalysis of Hills Like White Elephants, by Ernest Hemingway Essay978 Words   |  4 Pagesâ€Å"Hills Like White Elephants† by Earnest Hemingway is a short story from 1927 that describes a couple drinking at a train station in Spain, and the story is relayed by an outside narrator. The third person narrator in this story gives the reader the events pieced together, told afterward, and translated to English. It is clear throughout the story that the girl (who is never named) does not speak Spanish, while her boyfriend does. When he first orders two beers, he does so in Spanish through statingRead MoreCritical Analysis Of Hills Like White Elephants1437 Words   |  6 Pagesthe underlying tension between the two through the short and snarky (and emotionally-driven) remarks that are made. For instance, when it is first mentioned that the girl stares off into the hills, she states that the hills look like white elephants, to which the man replies, almost indifferently, â€Å"I’ve never seen one,† to which the girl replies, â€Å"No, you wouldn’t have.† (804) The man then replies that what she says about him never (seeing a hill that looks like white elephants) doesn’t prove anythingRead MoreAn Analysis Of Ernest Hemingway s Hills Like White Elephants 1012 Words   |  5 PagesThe â€Å"Hills Like White Elephants† is a short story written by Ernest Hemingway and published in August 1927 for a literary magazine. The short story was later published as a collections of short stories called â€Å"Men Without Women†. Ernest Hemingway had strict concept of masculinity and femininity. This is evident in the personalities, demeanor and portrayal of the two main characters, the American man and his girlfriend â€Å"Jig†. The portrayal of the male character as well travelled, well-educated, and

Wednesday, January 1, 2020

Atheism Essay - 1443 Words

Atheism People in our society today who have the atheist point of view on religion, which is the belief that there is no god, are going against the so-called norms of society, and therefor are seen as deviant. Deviance is just an idea. Society determines what is deviant by the ideas they hold of what should be the norm. Atheism is seen as a negative deviance, or below the norm. They have a status that is placed on them in society. It doesn’t necessarily mean that they believe in evil, although that is how it is sometimes viewed from people in society who have a specific religion or faith. Atheism, which is not a new idea, has been evolving in our society, and is the reason for problems leading to debate and court cases, and for†¦show more content†¦But as god beliefs have grown more absurd because of increasing knowledge, some have felt compelled to point out difficulties with these beliefs. And, as religion has grown more tyrannical, atheists have seen the need to organize i n defense of freedom. Atheism has a long and colorful history, but that history has been largely hidden from the publics view due to religious suppression. It is therefore, with great effort, that modern atheists are re-discovering their heritage. Some early Greek philosophers were among the first to write down atheistic ideas. Great thinkers such as Heraclitus, Democritus, Protagorus, and Lucretius expressed views that questioned the existence of gods. Atheism gained a permanent foothold in western culture during the Renaissance and through the Enlightenment. But atheism truly began to thrive around the beginning of the 20th century in what is called the Freethought movement. Current trends indicate that the popularity of atheism should continue to increase into the next century. Sir Thomas Huxley coined the term â€Å"agnostic† in 1869. Popularly the word agnostic is felt to mean that the nature of god cannot be known but that there is a god. Therefore the agnostic is accepted in the community and he is accepted by the church, unlike those labeled or known as â€Å"atheists†. Agnosticism is very closely related to the religious doctrine that the ways of god are incomprehensible, that human reason is deceptive and that man requires aShow MoreRelatedEssay on Atheism1218 Words   |  5 PagesInformative Speech Atheism Specific Purpose: To inform my audience about Atheism, why it important as well as the fundamental elements of being a part of it. I will discuss what Atheism is, how it originated, and the number of people who practice this religion. Central Idea: What is Atheism? Who? When? Where? And Why!? Organizational Pattern: Topical Introduction Forrester Church once said, â€Å"Religion is the human response to being alive and having to die.† In Christianity when oneRead MoreAtheism Vs Agnosticism : Atheism And Agnosticism1004 Words   |  5 PagesAtheism vs Agnosticism? All my life I wondered which of the thousands of religions, if any, is the right one to believe in. I’m sure most religious people have found their selves questioning if the God or higher power they’re devoting their time to is even real. I for one have done that more times than I can count. Today, there’s roughly 4,200 different religions in the world. That’s 4,200 different beliefs in the world, all believing in a different God or a different higher power. How can youRead MoreAtheism Essay1503 Words   |  7 PagesLet’s start off by explaining what atheism is, it’s when you don’t believe in any form of an â€Å"Intelligent Creator† or God, as usually referred to as. The word atheism comes from the root word â€Å"theism†, which is when you believe in a God, or numerous Gods depending on the religion, and the prefix â€Å"a†, which means â€Å"not†. There are no set practices of atheism, or a set list of beliefs. To be an atheist you must believe what you would like and simply live your life without constraints based on what youRead More Analyzing Atheism1136 Words   |  5 Pagessomething that is rarely on the forefront of many people’s minds but as soon as someone brings it up, everyone has an opinion. Similarly, the idea of no religion, of atheism, is equally opinionated. While Americans of â€Å"faith† often have conflicting opinions with each other, they often stand united on the stance of atheism. For them, atheism is bad and atheists are bad. However, what really is an atheist? At its most basic, an atheist is merely an individual who rejects the idea of god and religion. ItRead MoreAnalysis on Atheism1421 Words   |  6 Pageschoices. God can decide to stop all evil in the world if He wanted to but He chooses not to because it is not part of His plan or design for this world. McCloskey’s claim of Atheism being more comfortable than theism is totally false. Humans have the burning desire to believe that life has meaning. McCloskey says that Atheism leads to self-reliance, and self-respect and for this, he can feel a sense of pride. But he ultimately knows that that pride is an illusion and that, if he is right about God’sRead MoreAtheism And The Existence Of Deity1421 Words   |  6 PagesMerriam-Webster Dictionary defines atheism as â€Å"a disbelief in the existence of deity.† This definition of atheism is broad and general. Most people only know that atheism is the lack of belief in a god or gods, but they do not know what atheists do believe in or if atheists have faith in anything. Also, atheism is often seen as the opposite of religion. Religion is the belief in a god or gods, while atheism is the disbelief in the same. Does this view of atheism limit our understanding of what itRead MoreAtheism And The Existence Of God Essay129 4 Words   |  6 Pagesrecurring terms during the discussion on the existence of God. Traditionally the three attitudes one could hold towards the existence of God are theism, atheism and agnosticism. The belief in the existence of God or Gods, in specific of one that intervenes in the matters of the universe is defined as theism (Oxford Dictionaries, English, 2016). Atheism as defined in the Stanford Encyclopaedia of Philosophy (Spring 2013 Edition) refers to the negation of theism or in other words, the denial of the existenceRead MoreThe Problem Of Evil And Atheism1187 Words   |  5 Pagesowe to prove his thesis about the problems of evil and atheism, Rowe asks three fundamental questions. The first question, â€Å"is there an argument for atheism based on the problem of evil that could rationally justify atheism?† Supporting his question, Rowe by uses the idea of human and animal suffering.is it reasonable for omnipotent, omniscient being(s) to permits its creation to suffer by extinguish each other for their own personal benefits. If there is such a thing as an omnibenevolent, omnipotentRead MoreIs Atheism Not A Belief System? Essay2352 Words   |  10 PagesWhat is Atheism? As our society evolves, we continue to perceive norms and morals individually, although, society likes to dictate that we should all be the same. According to our culture, an individual who doesn’t believe in the existence of God is an atheist; that is our everyday assumption of someone who is atheist, is just agnostic. Even by just typing into Google, â€Å"What is Atheism?† in a matter of 0.34 seconds, it answers that it is a disbelief or lack of belief in the existence of God orRead MoreAtheism Is Not An Easy Belief3083 Words   |  13 PagesAtheism is just as misunderstood as theism in today’s realm, specifically when one is precarious of the other. Theists have some misunderstandings about atheism, but atheists have their specific misconceptions about theism. These two world understandings are two risky points-of-view regarding thoughts of God. Atheists do not trust that God exists, but theists believe in a God, who made the world and earth. In his artic le, â€Å"On Being an Atheist†, H.J. McCloskey tries to convince his listeners that

Tuesday, December 24, 2019

Accounting - 671 Words

Landline Should Go For Net Revenue The accounting issue at hand in this case is revenue. Landline is offering call routing services for PRU and the former entity has to make some receipts from the services rendered. To put the issue at hand in context, revenue is generally the income received by any company from selling goods or services. In abroad sense, revenue is the income received by any commercial institution for the goods sold or services rendered. It is basically the incoming receipts generated from the services offered or goods sold. It is the core parameter of consideration in the event of evaluating the company’s health. There are two classifications of revenue and the situation in which Landline is requires serious†¦show more content†¦Landline is essentially being outsourced by PRU for routing the calls of the latter yet PRU does not mention it in its marketing campaigns or any other strategic communications of the business. This leaves Landline as a fully-fledged contractor of the outsour ced variety. From the relationship between the two companies where Landline submits 80% of revenue to PRU, it is clear that landline gives out commissions to PRU yet it does all the logistics of the daily running of the phone routing service. This puts Landline in a critical situation where the taxman comes calling and the customers who use primarily Landline’s infrastructure are not even aware o0f the existence of such a company. It would be wise for Landline to consider net revenues in the relationship it has with PRU. This way, landline will be able to determine the feasibility of the engagement in terms of profitability and viability much faster than if it went for gross revenue. Gross revenue would be false indictor of the financial position of Landline because 80% of the gross revenue belongs to PRU yet Landline does all the logistics of hiring and paying statutory bills. The journal entries that re important here are the number of seconds per call, the applicable statu ary tax per on each call, the hardware and software resource requirements necessary to facilitate the call every second or minute, and the human resource cost applicable to makingShow MoreRelatedAccounting1024 Words   |  5 PagesQuestion 1:   * Proficient-level:   * There are several important functions performed in an organization, among which accounting is one of them. Define the accounting function and discuss how it differs from double-entry bookkeeping. Answer: According to the Dictionary of Accounting Terms, Accounting is defined as a one step process of recording, measuring, interpreting and communicating financial data by preparing financial statements in order to reflect financial condition and operatingRead MoreAccounting753 Words   |  4 PagesCampbellsville University School of Business and Economics SYLLABUS Course Title: ACC 601 Managerial Accounting Semester/Dates: Graduate Term 1: August 29, 2011 – October 23, 2011 (Traditional MBA) Meetings: Thursday (6:00 PM – 10:00 PM), AD 25 Faculty: Dr. Sunny Onyiri Office: AD 29-b Phone: (502) 365 4424 Read MoreAccounting Analysis On Management Accounting Essay1210 Words   |  5 PagesManagement Accounting Introduction: Management accounting technique is the procedure of understanding, analyzing, exam, calculating, deciphers, and transfers the verbal data to chase of company objectives. The section of bookkeeping is called as cost accounting. The difference between the financial and managerial bookkeeping data is the goal at assist the administrators inside the corporation to create choice as per their situations. Even as economic bookkeeping is intended at giving data to gatheringRead MoreFinancial Accounting And Managerial Accounting1613 Words   |  7 PagesIntroduction: Both financial accounting and managerial accounting provide important information about the business process. On the one hand, financial accounting provides only financial information to its internal users and external users. On the other hand, managerial accounting basically communicates about financial and non-financial information with internal users such as managers, employees and owners of the company. In other words, manag erial accounting provides information to managers who directRead MoreAccounting7049 Words   |  29 PagesAcct 340-Midterm Review Multiple Choice Identify the choice that best completes the statement or answers the question. ____ 1. Which of the following is NOT a process associated with an accounting information system? |a. |auditing existing data | |b. |collecting and recording data | |c. |providing informationRead MoreAccounting Theory And Management Accounting2580 Words   |  11 PagesThough forms of managerial accounting practices can be traced back decades, centuries even, management accounting used to be regarded as a financial tool, advantageous for the financial managers. However, over the past three decades views on management accounting have changed. As Kaplan (1994) states management accounting theory has experienced a revolution in both theory and practice with the development of new innovations. Through advances in information technology, more competitive markets andRead MoreAccounting Analysis : Management Accounting2168 Words   |  9 Pages MANAGEMENT ACCOUNTING Author’s Name Course Name Professor’s Name Due Date MANAGEMENT ACCOUNTING Accounting is a way of measuring a business s financial performance through maintaining records and analyzing them. Financial accounting system produces reports that are generally intended for external stakeholders to evaluate a business. Management accounting is used to provide internal information that management uses in order to assess performance toward goals and objectives. FinancialRead MoreAccounting Scandals And Enron Accounting Scandal1596 Words   |  7 Pages Introduction: In this research paper I will be examining accounting scandals, specifically the Enron Accounting Scandal. First, I will be exploring the history of Enron. Then I will be going into further depth on what accounting issues Enron faced and then I will be explaining what a derivative is. Finally yet importantly, I will consider the different types of Accounting Fraud following a conclusion. Accounting Scandals are born due to collective greed and corporate arrogance. InRead MoreManagerial Accounting Is A Discipline Within The Accounting1541 Words   |  7 PagesManagerial accounting is a discipline within the accounting community that focuses on providing valuable information to the leaders of their organization. The importance of the community relies on its ability to provide information that is not readily found in traditional financial statements developed in the accounting department for reporting to outside agencies. Activity-based management utilizes information developed u sing activity-based costing (ABC) to accurately determine product costs.Read MoreAccounting Practices And The Field Of Accounting1393 Words   |  6 PagesIntroduction to the authoritative resources in the field of Accounting In the era of technological advances, access to information of any subject is abundant. With this vast array of information to tap into, the credibility of the material presented becomes questionable. But throughout history, there are sources of material that have been highly regarded. These sources include Scholarly peer reviewed journals, Trade publications, and information presented by respected institutions or organizations

Monday, December 16, 2019

The Ethics of Food Advertising Targeted Toward Children Parental Viewpoint Free Essays

O Springer 2009 Journal of Business Ethics (2010) 91:299–311 DOI 10. 1007/s10551-009-0084-2 The Ethics of Food Advertising Targeted Toward Children: Parental Viewpoint ABSTRACT. The children’s market has become significantly more important to marketers in recent years. We will write a custom essay sample on The Ethics of Food Advertising Targeted Toward Children: Parental Viewpoint or any similar topic only for you Order Now They have been spending increasing amounts on advertising, particularly of food and beverages, to reach this segment. At the same time, there is a critical debate among parents, government agencies, and industry experts as to the ethics of food advertising practices aimed toward children. The present study examines parents’ ethical views of food advertising targeting children. Findings indicate that parents’ beliefs concerning at least some dimensions of moral intensity are significantly related to their ethical judgments and behavioral intentions of food advertising targeting children as well as the perceived moral intensity of the situation. KEY WORDS: parents, children, ethics, food advertising The children’s market has become signi? cantly important to marketers (McNeal, 1998). Many marketers spend millions of dollars on advertising to reach this growing segment (Jardine and Wentz, 2005). More speci? cally, food and beverage companies in the USA spend an estimated US $10–12 billion targeting hildren and adolescents (McKay, 2005). According to the Kaiser Family Foundation, children are exposed to more than 7,600 commercials on candy, cereal, and fast food in any given year (Kotz, 2007). The effects of advertising on children have been highly debated among various groups, including parents, researchers, industry experts, and governme nt agencies. One of the primary debates has been the potential impact of food advertising directed at children. A variety of institutions are involved in this debate. Some of these organizations such as public advocacy groups criticize the food companies and elevision networks concerning the increased amounts spent as well as the types of promotional efforts targeted Aysen Bakir Scott J. Vitell at children (York, 2007). Furthermore, statistics provide substantial concern about obesity, showing that approximately 50% of elementary-school children and 80% of teenagers will battle obesity during their lifetime. There is also debate among practitioners on advertising practices directed at children, with even marketing professionals indicating concern about advertising targeted at children. When interviewed, 35% of them consider the general ethical and moral tandards in the industry to be ‘‘lower than in the past,’’ with 40% believing that these standards are ab out the same (Grimm, 2004). Thus, only 25% believe the standards are improved. Some companies have already started taking actions to deal with criticisms and even with government warning. In Europe, soft-drink companies have developed self-regulatory measures to stop advertising junk food and to help tackle child obesity. To avoid stricter laws, soft-drink companies have pledged to stop marketing towards children under 12 years old. The companies also have pledged to limit soft-drink sales at schools (Wentz, 005). Other countries in Europe, however, have been taking an even stricter stance on regulations; for example, starting in 2005, Ireland introduced a ban on celebrities who appear in food and beverages targeted at children (Jardine and Wentz, 2004). Furthermore, some companies have also responded to government calls by promoting active lifestyles when targeting children in food ads. McDonald’s, in the UK, ran a campaign that featured Ronald McDonald and used animated fru it and vegetable characters which were called Yums. These characters urged children to eat right and stay active (Jardine and Wentz, 2004). Given all these statistics showing the potential impact of food advertising targeting children, parents 300 Aysen Bakir and Scott J. Vitell are concerned over whether or not marketers have been conducting ethical practices in promoting their products. However, this issue has not received signi? cant attention in the marketing literature. This paper attempts to ? ll this apparent gap by examining parents’ ethical views of food advertising targeted at children. In doing so, it also examines the potential impact of parents’ attitudes toward food advertising and toward the use of nutrition information on their thical judgments and behavioral intentions. Marketing ethics and advertising to children Advertising to children has long been one of the most controversial areas of marketing. The debate ranges from whether or not it is even ethical to advertise to children and includes the types of advertising practices that might be considered ethical. At the center of this debate is food advertising targeted at children. The impact of advertising to children has been shown in previous studies (Goldberg and Gorn, 1974; Gorn and Goldberg, 1977). Findings include the fact that low-income children exposed to a commercial just nce had favorable attitudes towards the advertised product (Gorn and Goldberg, 1977). Furthermore, these authors found that exposure to television ads among 5- and 6-year-old children directly in? uenced breakfast food and snack preferences (Goldberg et al. , 1978). Finally, exposure to advertisements has also been shown to in? uence the frequency of snacking among children (Bolton, 1983). Advertising has been criticized for promoting materialism, persuading individuals to buy things they do not need, and providing false or misleading information (Pollay and Mittal, 1993). Parents’ concerns toward the impact of advertising directed at hildren have risen signi? cantly in the last decade (Hudson et al. , 2008). These concerns have also been expressed by academicians (Moore, 2004). However, only a limited number of studies have examined ethical issues aimed at the children’s segment (Ahuja et al. , 2001; Hudson et al. , 2008). Despite these increased concerns and the ensuing debate, parents’ ethical views of food advertising targeting children have not been examined in the marketing literature. Ethical judgments and behavioral intentions Understanding how parents view and make decisions about ethical issues targeted at children is important to marketers. Several factors might in? uence ethical decision-making, including situational factors (Hunt and Vitell, 1986) and individual differences (Hunt and Vitellm, 1986; Jones, 1991). Ethical (or unethical) behavior is in? uenced directly by the ethical judgments and behavioral intentions of the individuals. An individual’s ethical judgment is de? ned as ‘‘the degree to which he or she considers a particular behavior morally acceptable’’ (Bass et al. , 1999, p. 189). Ethical judgments have been considered a central construct in several ethical decisionmaking models (Dubinsky and Loken, 1989; Hunt and Vitell, 1986; Jones, 1991). These decision-making theories provide an understanding of how an individual’s behavioral intentions and ethical judgments are relevant to making decisions in situations involving ethical issues; for example, the theory of reasoned action suggests that individuals act in a manner consistent with their attitudes. On the other hand, other factors might cause individuals to develop behavioral intentions that might be inconsistent with their attitudes (Fishbein and Ajzen, 1975). Past research has also shown that individuals are more likely to state their behavioral intentions if they perceive the situation as ethical (Bass et al. , 1999). Furthermore, Hunt and Vitell (1986, p. 9) de? ned behavioral intentions as ‘‘the likelihood that any particular alternative will be chosen. ’’ The authors also suggest that ethical judgments would impact the individual behavior through behavioral intentions. Overall, ethical judgments and behavioral intentions are important constructs to gain insights regarding advertising directed at children. Attitude toward food advertising As noted, research examining parents’ attitudes toward advertising, particularly to food advertising, directed at children is limited. Past studies examined the relationship between family communication atterns and parental reactions toward advertising (Rose et al. , 1998), and parental involvement The Ethics of Food Advertising Targeted Toward Children and authoritative parenting and attitude toward advertising (Carlson and Grossbart, 1988). Only one study examined the relationship between attitude toward food advertising and p arental styles (Crosby and Grossbart, 1984). The authors found differences regarding attitudes toward food advertising based upon parental styles, with more authoritative parents being more concerned about children’s food advertising as compared with more permissive parents. Governments and health advocates in different countries are trying to introduce stricter regulations on food advertising targeting children since they blame marketers for increased levels of childhood obesity. In France, food marketers are faced with choosing between paying a 1. 5% tax on their ad budgets to fund healthy-eating messages or else adding a health message to commercials. In Canada, one-third of children between 2 and 11 years old are overweight and some marketers are promoting healthy lifestyles for children. Given the different proportions of childhood obesity problems from ne county to the next, multinational food marketers such as McDonald’s now have differing strategies in each country based on how they must undertake this global challenge (Jardine and Wentz, 2005). Clearly, advertisers have been questioned about their ethical standards. Although there is increased discussion among parents regarding the potential impact of advertising and concern about how eth ical (or unethical) advertising practices are towards children, this issue has not been adequately researched. Since the relationship between parents’ attitude toward food advertising and ethical judgments and behavioral intentions f the advertising tactics targeted at children has not been examined in the marketing literature, this study focuses on those parental perspectives. Therefore, based upon the previous discussion, it is hypothesized that: Parents’ attitude toward food advertising will be positively related to their ethical judgments of the food advertising targeted at children. H2: Parents’ attitude toward food advertising will be positively related to their behavioral intentions of the food advertising targeted at children. H1: 301 Attitude toward use of nutrition information Concerns about children’s nutrition include multiple actors. Some of these concerns are centered on nutrition de? ciencies in children’s diets due to economic facto rs, poor eating habits, and inadequate nutritional knowledge of parents. The government has taken several steps to deal with children’s nutrition problems by being involved in school lunch programs, regulation of children’s advertising, and nutrition education in schools (Crosby et al. , 1982). Research has also shown the positive impact of parental in? uence and nutrition education (Grossbart et al. , 1982). Parents’ attitudes toward the use of nutrition vary from one parent to the other. Furthermore, parents, particularly mothers, wield a signi? cant impact on children’s consumption of a balanced diet and exposure to a variety of foods. Previous research has shown that mothers who endorsed nutrition information had more positive attitudes toward nutrition and expressed more concerns about food advertising targeted at children (Crosby et al. , 1982). Therefore, it is further hypothesized that: Parents’ attitude toward the use of nutrition information will be positively related to their ethical judgments of the food advertising targeted at children. H4: Parents’ attitude toward the use of nutrition nformation will be positively related to their behavioral intentions of the food advertising targeted at children. H3: Moral intensity Jones (1991) de? nes moral intensity as ‘‘the extent of issue-related moral imperative in a situation’’ (p. 372). Furthermore, he suggests that ethics-related contexts vary with their level of mo ral intensity. Jones (1991) identi? ed six categories (magnitude of consequences, probability of effect, temporal immediacy, concentration of effect, proximity, and social consensus) of the moral intensity construct. The ? rst four items refer to the various dimensions of harm the action might cause. More speci? cally, magnitude of consequences refers to the cumulative 302 Aysen Bakir and Scott J. Vitell harm (or lack thereof) the action might cause. Probability of effect refers to the likelihood that the action will cause harm (or lack thereof). Temporal immediacy refers to ‘‘the length of time between the present and the onset of consequences of the moral act in question (shorter length of time implies greater immediacy)’’ (Jones, 1991, p. 376). The concentration of effect refers to the number of people who would believe that the action would cause harm (or lack thereof). Proximity is the ‘‘feeling of nearness social, cultural, psychological, or physical)’’ (Jones, 1991, p. 376) that the individual has for those affected by the action in question. Finally, social consensus is the extent of the feeling that action taken is good (or not). Moral intensity is a multidimensional construct that measures the moral intensity of the si tuation. Ethical decision-making process must be in? uenced by the perception that the potential action has a moral or ethical facet that needs to be evaluated (Barnett, 2001). For marketing practitioners, studies have shown that perceived moral intensity affects the perception of ethical problems in various situations Singhapakdi et al. , 1996a; Singhapakdi et al. , 1999). Furthermore, past studies also have shown that moral intensity in? uences behavioral intentions of the individuals in ethics-related situations (Robin et al. , 1996; Singhapakdi et al. , 1996a). Also, Hunt and Vitell (1986) suggest a theoretical link between intentions and ethical judgments. Therefore, moral intensity would also be expected to in? uence ethical judgments. The relationship between moral intensity and ethical judgments and behavioral intentions has also been empirically shown (Barnett, 2001; Vitell et al. , 2003). Thus, it is hypothesized that: Parents’ attitude toward moral intensity will be positively related to their ethical judgments of the food advertising targeted at children. H6: Parents’ attitude toward moral intensity will be positively related to their behavioral intentions of the food advertising targeted at children. H5: contexts (e. g. , Singhapakdi et al. , 1996c; Singhapakdi et al. , 1999). Forsyth (1980) suggests that idealism and relativism can be considered as individual differences that might impact individuals’ judgments of moral issues. Idealism measures an individual’s acceptance of universal moral absolutes. This construct focuses on the assumption that, if ight actions are taken, this will lead to desired outcomes. On the other hand, relativism measures individual’s rejection of universal moral tenets (Forsyth, 1980). Therefore, the conceptualization of these constructs might suggest that individuals who are more idealistic would be more likely to have higher ethica l judgments and behavioral intentions. Previous research provides some support for these relationships (Singhapakdi et al. , 1996c). Relativism is de? ned as a belief that moral standards are relative to one’s culture or society. Forsyth (1992) also indicates that relativistic individuals might ormulate their decisions based on skepticism and evaluate situations based on other than ethical principles. Furthermore, relativistic individuals evaluate what is right or wrong based on the speci? cs of the situation (Park, 2005). Forsyth (1992) also indicates that idealism and relativism are not contrary concepts, but rather independent of each other; for example, an individual might have high scores both on idealism and relativism, which indicates that the person might simultaneously accept absolute moral rules and yet also evaluate the alternatives available based upon the speci? c situation and its possible onsequences. Therefore, parents would evaluate each of the advertising ta ctics directed at their children on a situation-by-situation basis. Since food advertising directed at children has received signi? cant attention recently due to the health concerns of children and increased obesity rates (York, 2007), speci? c types of advertising tactics such as potentially developing unhealthy eating habits might be received more negatively due to their apparent impact on children. Therefore, it is hypothesized that: Parents’ idealism will be related to their ethical judgments of the food advertising targeted at hildren. H8: Parents’ idealism will be related to their behavioral intentions of the food advertising targeted at children. H7: Idealism and relativism Idealism and relativism have been used to measure moral philosophies in various marketing-related The Ethics of Food Advertising Targeted Toward Children Parents’ relativism will ethical judgments of the geted at children. H10: Parents’ relativism will behavioral intentions of targeted at children. H9: be related to their food advertising tarbe related to their the food advertising Method Sample The survey was sent to parents at several schools ocated in the Midwest. The researchers contacted the schools and got permission to send the survey to parents at the schools that agreed to participate in the study. The number of schools that participated in the study provided signi? cant diversity in terms of economic background. The majority of the sample included educated and employed middle-income families. Of the 1,020 surveys sent, 189 surveys were completed, for a response rate of 18. 52%. Of the 189 surveys, 28 surveys had missing data for individual questions. Among the respondents, 78% were mothers and the rest of were fathers. Table I isplays the complete demographics of the respondents. Procedure Once the school principals gave permission, the researchers contacted the teachers from kindergarten to eighth grade. The teachers in each grade sent the ques tionnaires home to parents with the children. Once the parents ? lled out the questionnaires, the children returned the completed questionnaire to the schools. Measures and reliability The dependent variables were behavioral intentions and ethical judgments. The independent variables were moral intensity, idealism, relativism, attitude toward food advertising aimed at children, and ttitude toward the parents’ use of nutrition information. 303 TABLE I Demographics of the respondents Variable Parent Mother Father Age of the parent 29 years old or under 30–39 years old 40–49 years old 50–59 years old Education level of the parent High-school degree Some college degree College graduate Some graduate study Graduate degree Household income (US $) 100k Work status of the parent Working full time Working part time Not working No. of children One child Two children Three children Four children More than four children % 78. 1 21. 9 4. 8 48. 9 39. 8 6. 5 5. 4 19. 4 38. 7 5. 4 31. 2 12. 2 14. 5 26. 6 3. 9 22. 8 67. 9 17. 1 15 18. 7 42. 2 27. 3 7. 5 4. 3 Moral intensity This scale measures parents’ attitude toward moral intensity in a given situation. This construct was developed by Jones (1991) and includes six dimensions. However, the scale used to measure the construct was developed by Singhapakdi et al. (1996b). Responses were measured by a seven-point Likert-type scale, ranging from 1 (strongly disagree) to 7 (strongly agree). The harm dimension included three variables: magnitude of consequences, temporal immediacy, and concentration of effect. The other two items were proximity and social consensus. The reliability of the harm scale was 0. 85 for the 304 Aysen Bakir and Scott J. Vitell ?rst scenario, 0. 91 for the second scenario, and 0. 86 for the third scenario. Idealism and relativism This scale measures the extent of individual’s acceptance of moral absolutes, whereas the relativism scale measures the extent of individual’s rejection of universal moral principles. The two scales were developed by Forsyth (1980). The ten items for each scale were measured utilizing a seven-point Likerttype scales, ranging from 1 (strongly disagree) to 7 (strongly agree). The reliability of the scale was 0. 83 or idealism and 0. 84 for relativism. Attitude toward food advertising This scale measures parents’ attitudes toward food advertising directed at children. The scale is adapted from a Carlson and Grossbart (1988) study and includes six items. The parents’ extent of agreement was measured by a ? ve-point Likert-type scale, ranging from 1 (strongly disagree) to 5 (strongly agree). The reliability of the scale was 0. 80. Attitude toward use of nutritional information This scale measures parents’ use of nutritional information. The scale was originally developed by Moorman (1998) and includes four items. The parents’ extent of agreement toward the use of nutritional information were measured by a ? ve-point Likert-type scale, ranging from 1 (strongly disagree) to 5 (strongly agree). The reliability of the scale was 0. 82. Scenarios This study utilized three scenarios to measure parents’ behavioral intentions and ethical judgments relative to speci? c situations. Ethical judgments and behavioral intentions were then measured by using a seven-point Likert scale asking the respondents the extent they agree/disagree with the questions. For measuring ethical judgments, the following statement was used, ‘‘I consider the action taken to e very ethical,’’ whereas for measuring behavioral intentions, the following statement was used, ‘‘I would be likely to take the same action in this situation. ’’ Therefore, a greater degree of agreement with the action taken indicates that the respondents had higher ethical levels of behavior al intentions and ethical judgments. At the end of each scenario, the action taken by an advertiser was presented. The scenarios focused on addressing some of the current advertising practices used to target children. The ? rst scenario addresses the use of ‘‘advergames’’ targeting children. Children are playing these games n the Internet in a branded context. The games provide product-related information and even ask children to contact their friends. The second scenario focused on some of the highly debated advertising practices at schools. A food company sponsors programs at schools and child care centers. During visits, the company provides entertainment with well-known characters and exposes children to samples of their potentially unhealthy food products. The third scenario centers on a candy and cereal company who is considering selling books that spotlight the client’s brand. Children can play and learn counting by using sugar-? led sweets an d cereals. The books use the company’s brand as an example in their plays and counting. The scenarios were pretested. The results indicated that most respondents believed that the actions taken by the advertisers in all of the scenarios were unethical. The majority of the respondents also indicated that they disagreed with the actions taken in the three scenarios. Data analysis and results The hypotheses were tested separately for each of the three scenarios. Analysis of variance (ANOVA) was used to test the hypotheses. H1 measured whether parents’ attitude toward food advertising is ositively related to their ethical judgments of the food advertising targeted at children. The three scenarios tested did not indicate signi? cant differences. The ANOVA results were: scenario 1: F(7, 152) = 26. 836, p 0. 926; scenario 2: F(7, 158) = 11. 334, p 0. 933; and scenario 3: F(7, 160) = 21. 468, p 0. 724. Thus, parents’ attitude toward food advertising was not related t o their ethical judgments of the food advertising targeted at children. H2 measured whether parents’ attitude toward food advertising is positively related to their behavioral intentions of the food advertising targeted at children. Again, none of the three scenarios resulted in signi? cant differences. The Ethics of Food Advertising Targeted Toward Children 305 TABLE II ANOVA analysis: scenarios 1, 2, and 3, dependent variable: ethical judgments Variable Moral intensity: Moral intensity: Moral intensity: Idealism Relativism Attitude toward Attitude toward Scenario 1 p Value harm consensus proximity food advertising use of nutrition Scenario 2 p Value Scenario 3 p Value 0. 000 0. 095 0. 288 0. 206 0. 200 0. 926 0. 093 F(7, 152) = 26. 835 0. 000 0. 037 0. 772 0. 166 0. 006 0. 933 0. 822 F(7, 158) = 11. 334 0. 000 0. 000 0. 255 0. 633 0. 60 0. 724 0. 127 F(7, 160) = 21. 468 TABLE III ANOVA analysis: scenarios 1, 2, and 3, dependent variable: behavioral intentions Variable Moral intensity: Moral intensity: Moral intensity: Idealism Relativism Attitude toward Attitude toward Scenario 1 p Value harm consensus proximity food advertising use of nutrition Scenario 2 p Value Scenario 3 p Value 0. 000 0. 000 0. 091 0. 732 0. 162 0. 854 0. 223 F(7, 153) = 18. 707 0. 000 0. 002 0. 539 0. 186 0. 036 0. 643 0. 116 F(7, 157) = 17. 721 0. 000 0. 005 0. 809 0. 567 0. 081 0. 554 0. 004 F(7, 160) = 16. 315 The ANOVA results were: scenario 1: F(7, 153) = 8. 707, p 0. 854; scenario 2: F(7, 157) = 17. 721, p 0. 643; and scenario 3: F(7, 160) = 16. 315, p 0. 554. Thus parents’ attitude toward food advertising was not related to their behavioral intentions relative to the food advertising targeted at children. Tables II and III display these ? ndings. H3 measured whether parents’ attitude toward the use of nutrition information is positively related to their ethical judgments of the food advertising targeted at children. The three scenarios tested did not indicate signi? cant differences. The ANOVA results were: scenario 1: F(7, 152) = 26. 35, p 0. 093; scenario 2: F(7, 158) = 11. 334, p 0. 822; and scenario 3: F(7, 160) = 21. 468, p 0. 127. H4 measured whether parents’ attitude toward the use of nutrition information is positively related to their behavioral intentions relative to the food advertising targeted at children. There were no signi? cant differences regarding the ? rst two scenarios, but there were signi? cant differences on the third scenario among parents’ attitude toward the use of nutrition information and its relation to their behavioral intentions of the food advertising targeted at children. The ANOVA esults were: scenario 1: F(7, 153) = 18. 707, p 0. 223; scenario 2: F(7, 157) = 17. 721, p 0. 116; and scenario 3: F(7, 160) = 16. 315, p 0. 004. H5 measured whether parents’ attitude concerning moral intensity is positively related to their ethical judgments of the food advertising targeted at children. Moral intensity was measured by three separate dimensions: harm, social consensus, and proximity. There were signi? cant differences on the harm construct among three scenarios. The ANOVA results were: scenario 1: F(7, 152) = 26. 8 36, p 0. 000; scenario 2: F(7, 158) = 11. 334, p 0. 000; 306 Aysen Bakir and Scott J. Vitell and scenario 3: F(7, 160) = 21. 468, p 0. 000. Furthermore, there were signi? cant differences on the social consensus construct for the second and third scenarios. The ANOVA results were: scenario 1: F(7, 152) = 26. 836, p 0. 095; scenario 2: F(7, 158) = 11. 334, p 0. 037; and scenario 3: F(7, 160) = 21. 468, p 0. 000. Finally, there were no signi? cant differences on proximity among three scenarios. The ANOVA results were: scenario 1: F(7, 152) = 26. 836, p 0. 288; scenario 2: F(7, 158) = 11. 334, p 0. 772; and scenario 3: F(7, 160) = 21. 468, p 0. 55. Thus, overall H5 was at least partially supported. H6 measured whether parents’ attitude concerning moral intensity is positively related to their behavioral intentions relative to the food advertising targeted at children. Parents’ attitude toward the harm and social consensus dimensions indicated signi? cant differences among three scenarios. The ANOVA results for harm were: scen ario 1: F(7, 153) = 18. 707, p 0. 000; scenario 2: F(7, 157) = 17. 721, p 0. 000; and scenario 3: F(7, 160) = 16. 315, p 0. 000. The ANOVA results for social consensus were: scenario 1: F(7, 153) = 18. 707, p 0. 00; scenario 2: F(7, 157) = 17. 721, p 0. 002; and scenario 3: F(7, 160) = 16. 315, p 0. 005. On the other hand, parents’ attitude toward proximity did not indicate any signi? cant differences among three scenarios. The ANOVA results for proximity were: scenario 1: F(7, 153) = 18. 707, p 0. 091; scenario 2: F(7, 157) = 17. 721, p 0. 539; and scenario 3: F(7, 160) = 16. 315, p 0. 809. H7 measured whether parents’ idealistic moral philosophy is related to their ethical judgments of the food advertising targeted at children. Parents’ idealism was not signi? cantly related to their ethical udgments. The ANOVA results for idealism were: scenario 1: F(7, 152) = 26. 835, p 0. 206; scenario 2: F(7, 158) = 11. 334, p 0. 166; and scenario 3: F(7, 160) = 21. 468, p 0. 633. H8 measured whether parents’ idealistic moral philosophy is related to their behavioral intentions of the food advertising targeted at children. Again the results were not signi? cant. The ANOVA results for idealism were: scenario 1: F(7, 153) = 18. 707, p 0. 732; scenario 2: F(7, 157) = 17. 721, p 0. 186; and scenario 3: F(7, 160) = 16. 315, p 0. 567. H9 measured whether parents’ relativistic moral hilosophy is related to their ethical judgments of the food advertising targeted at children. H10 mea- sured whether parents’ relativistic moral philosophy is related to their behavioral intentions of the food advertising targeted at children. H9 and H10 were partially supported. Parents’ relativism was signi? cantly related to ethical judgments and intentions for the second scenario. The ANOVA results for idealism were: scenario 1: F(7, 152) = 26. 835, p 0. 200; scenario 2: F(7, 158) = 11. 334, p 0. 006; and scenario 3: F(7, 160) = 2 1. 468, p 0. 060. There were no signi? ant differences among parents’ relativism regarding the behavioral intentions for the ? rst and the third scenarios. The ANOVA results for relativism were: scenario 1: F(7, 153) = 18. 707, p 0. 7162; scenario 2: F(7, 157) = 17. 721, p 0. 036; and scenario 3: F(7, 160) = 16. 315, p 0. 081. Discussion This paper examined parents’ views of the ethics of food advertising targeted at children. The marketing literature, surprisingly, has not examined this topic. This study attempts to ? ll this gap by examining how parents view various types of food advertising directed at children. Children as consumers have ecome signi? cantly more important to marketers in the last decade. Marketers have heavily promoted their products to this segment and spent millions of dollars on advertising to reach this segment (Jardine and Wentz, 2005). Food advertising represents a signi? cant portion of all advertising spending for marketers while food a dvertising targeted at children has received signi? cant criticism from both parents and public policy-makers. The ? ndings of the study provide interesting insights. Parents were asked to respond to three different scenarios outlining various food advertising strategies directed at children. Furthermore, parents’ ethical judgments and behavioral intentions were measured for the three scenarios. One of the independent variables was parents’ attitude toward food advertising. The ? ndings indicated that parents’ attitude toward food advertising did not affect their ethical judgments and behavioral intentions concerning speci? c food advertising directed at their children. One of the reasons for not ? nding a signi? cant relationship might be due to the measurement of other food advertising practices targeted at children in the scenarios that was not included in the The Ethics of Food Advertising Targeted Toward Children cale measuring attitudes toward food advertising. This ? nding provides important implications for marketers which might indicate that parents evaluate speci? c food advertising targeted at children independently of their potential views on general food advertising directed at children. Thus, marketers who are cognizant of the potential harm of advertising to children might still be highly regarded by consumers even if the consumer, in general, has negative or skeptical views of advertising to children. Parents’ attitude toward the use of nutrition information displayed interesting ? ndings. The third scenario, in particular, focused on speci? c implications of a food product that might have unhealthy eating implications for children. Parents’ attitude toward the use of nutritional information for this scenario was related to their behavioral intentions. On the other hand, there were no signi? cant relationships between an attitude toward the use of nutrition and ethical judgments of food advertising targeted at children for any of the scenarios, including scenario 3. Parents might have not perceived using well-known characters to distribute food company products at schools and child care acilities to have any potential harm. The lack of a relationship between an attitude toward the use of nutritional information and ethical judgments of food advertising targeted at children should be considered on a scenario-by-scenario basis; for example, for the ? rst scenario, it might be that parents did not really think the advergames and the use of well-known characters to distribute food company products at schools and child care facilities presented any potential unethical practices. Particularly, advergames are new promotional tools used on the Web to attract adults and children within a branded context. Advergames are somewhere between advertising and computer games and include product-related information from the companies with the use of games or part of a game (Nelson, 2002; Mallinckrodt and Mizerski, 2007). Past studies also suggest that advergames might be more persuasive for young children than traditional advertising (Oanh Ha, 2004). Parental awareness of advergames targeting children needs further investigation in future research. Future research should also examine how parents use nutritional information in their food purchase decisions to have a better understanding of the relationship between attitude 307 oward use of nutrition information and ethical perspectives regarding food advertising. Moral intensity signi? cantly affected parents’ ethical judgments and behavioral intentions. This ?nding offers signi? cant implications for marketers and public policy-makers. Parents indicated concerns regarding the potential harm of various food advertising targeting childre n in the three scenarios. It is important that marketers should be more careful when they create their advertising tactics targeting children. It might also be that more regulations might be needed to address parental concerns regarding the potential effects of food dvertising. The moral intensity measure of proximity was not signi? cantly related to the ethical judgments and behavioral intentions of parents. Proximity measures the ‘‘feeling of nearness (social, cultural, psychological, or physical)’’ (Jones, 1991, p. 376) that the individual has for those affected by the action in question. It might be that parents considered the action taken unethical whether the results affected their friends/relatives or not. The ?ndings relative to social consensus and its effect on their ethical judgments and behavioral intentions were signi? cant, in most instances. Thus, parents did consider what others might think about a speci? c situation when forming their ethical judgments and intentions. The ethical perspectives of idealism and relativism also provide some insights regarding parents’ ethical judgments and behavioral intentions. Findings indicated that there is no signi? cant relationship between parents’ attitude toward idealism and their ethical judgments and behavioral intentions. Parents, in this study, may not have perceived the scenarios as situations that should carry universal moral absolutes. On the other hand, parents’ attitude toward relativism signi? antly affected their ethical judgments and behavioral intentions but only for the second scenario. Relativism might be more likely to in? uence opinions on a situation-by-situation basis. The second scenario in particular expressed potential unhealthy effects on children. Therefore, parents might have perceived this scenario as involving questionable ethical pr actices. Our study has some limitations. Although parents were instructed to ? ll out the questionnaire individually or as a couple, we could not verify whether or not they communicated with each other. This raises the 308 Aysen Bakir and Scott J. Vitell possibility of a potential demand artifact. Secondly, although survey methods provide important information on individuals’ perceptions and beliefs, qualitative methods would bestow more detailed information on parents’ perceptions and attitudes. Future research should focus on more qualitative techniques to have a deeper understanding of perceptions and attitudes. Third, our ? ndings provide insights only from parents in the Midwestern USA. These ? ndings are not yet generalizable to other cultures or subcultures. Understanding parents’ perspectives on advertising directed at children is important. Future research should focus on a more detailed parental perspective to uncover how parents make judgments on whether advertising directed at children is ethical or not. Qualitative studies might provide more in-depth understanding. Uncovering these issues might minimize the discrepancy between parents and marketers. The debate on the effects of food advertising targeted at children has intensi? ed in the last several years among academicians, public policy-makers, and marketers. Companies need to respond better to the food-related debates in society, particularly to those related to healthy eating and ethical food marketing. In conclusion, our ? ndings assist both research and theory in the children’s advertising ? eld. With the increasing prominence of ethics in business/ marketing research, this study presents important ?ndings that advance our understanding of the potential antecedents to the ethical decision-making process for parents in situations involving advertising directed toward their children. We trust that the results generated by this research can be successfully used to guide future ethics research projects in this growing ? eld. Appendix A: scenarios Scenario 1 A food company whose products are, in part, argeted at children is planning to use ‘‘adver- games’’ (online games in which a company’s product or brand characters are featured). It is also considering encouraging children to contact their friends about a speci? c product or brand as part of their new advertising campaign. The company is considering using the internet, rather than more traditi onal media such as television, due to the highly debated relationship between aggressive food advertising and increased obesity among children. Action: The company decided to use Internet advertising for their new campaign. Scenario 2 An advertising agency recommended that their client sponsor programs at schools and visit child care centers. These sponsored programs would make a ?nancial contribution to each school and child care center. During these visits the company would provide entertainment with the company’s wellknown characters and provide a sample of the company’s food products to children. If they do this, children who are less than 5 years old would be introduced to a range of products that might be considered ‘‘unhealthy. ’’ Action: The sponsor decided to conduct these visits to the child care centers/schools and provide a sample of their products. Scenario 3 A candy and cereal company is considering selling books that spotlight the client’s brand. These children’s books provide content on ‘‘counting and playing. ’’ Children can play checkers with various fruit-? avored candies and can learn to count using various forms of calorie and sugar-? lled sweets and cereals. The books use the company’s brand as an example for the ‘‘counting and playing’’ content. Action: The candy and cereal company decided to sell these books to children. The Ethics of Food Advertising Targeted Toward Children Appendix B: scale items 309 APPENDIX B continued Moral intensity 4. The overall harm (if any) done as a result of the action would be very small Harm 2 The action will harm very few people, if any Harm 3 The action will not cause any harm in the immediate future Proximity If one were a personal friend of the person(s) harmed, the action would be wrong Social Most people would agree that the action is consensus wrong 5. Harm 1 6. 7. 8. Idealism 9. 1. A person should make certain that their actions never intentionally harm another even to a small degree 2. Risks to another should never be tolerated, irrespective of how small the risks might be 3. The existence of potential harm to others is always rong, irrespective of the bene? ts gained 4. One should never psychologically or physically harm another person 5. One should not perform an action which might in anyway threaten the dignity and welfare of another individual 6. If an action could harm an innocent other, then it should not be done 7. Deciding whether or not to perform an act by balancing the p ositive consequences of the act against the negative consequences of the act is immoral 8. The dignity and welfare of people should be the most important concern of any society 9. It is never necessary to sacri? ce the welfare of others 10. Moral actions are those which closely match ideals of the most ‘‘perfect’’ action 10. Attitude toward food advertising 1. 2. 3. 4. 5. 6. 2. 3. There are no ethical principles that are so important that they should be part of any code of ethics What is ethical varies from one situation and society to another Moral standards should be seen as being individualistic; what one person considers to be moral may be judged to be immoral by another person There is too much food advertising directed at children Advertisers use tricks and gimmicks to get children to buy their products Advertising to children makes false claims about utrition content of food products There is too much sugar in the foods advertised to children Advertising teaches children bad eating habits Advertising directed at children leads to family con? ict Attitude toward use of nutritional information Relativism 1. Different types of moralities cannot be compared as to ‘‘rightness†™â€™ Questions of what is ethical for everyone can never be resolved since what is moral or immoral is up to the individual Moral standards are simply personal rules which indicate how a person should behave, and are not to be applied in making judgments of others Ethical considerations in interpersonal relations are so complex that individuals should be allowed to formulate their own individual codes Rigidly codifying an ethical position that prevents certain types of actions could stand in the way of better human relations and adjustment No rule concerning lying can be formulated; whether a lie is permissible or not permissible totally depends upon the situation Whether a lie is judged to be moral or immoral depends upon the circumstances surrounding the actions 1. 2. 3. 4. I usually pay attention to nutrition information when I see it in an ad or elsewhere I use nutrition information on the label when making most of food selections I don’t spend much time in the supermarket reading nutrition information I read about nutrition in magazines or books 310 Aysen Bakir and Scott J. Vitell References Ahuja, R. D. , M. Walker and R. Tadepalli: 2001, ‘Paternalism, Limited Paternalism, and the Pontius Plate Plight When Researching Children’, Journal of Business Ethics 32, 81–92. Barnett, T. : 2001, ‘Dimensions of Moral Intensity and Ethical Decision Making: An Empirical Study’, Journal of Applied Social Psychology 31(5), 1038–1057. Bass, K. , T. Barnett and G. Brown: 1999, ‘Individual Difference Variables, Ethical Judgments, and Ethical Behavioral Intentions’, Business Ethics Quarterly 9(2), 183–205. Bolton, R. N. : 1983, ‘Modeling the Impact of Television Food Advertising on Children’s Diets’, in J. H. Leigh and C. R. Martin Jr. (eds. ), Current Issues and Research in Advertising (Division of Research, Graduate School of Business Administration, University of Michigan, Ann Arbor, MI), pp. 173–199. Carlson, L. and S. Grossbart: 1988, ‘Parental Style and Consumer Socialization of Children’, Journal of Consumer Research 15(June), 77–94. Crosby, L. A. and S. L. Grossbart: 1984, ‘Parental Style Segments and Concern About Children’s Food Advertising’, in J. H. Leigh and C. R. Martin Jr. (eds. ), Current Issues Research in Advertising (Division of Research, Graduate School of Business Administration, University of Michigan, Ann Arbor, MI), pp. 43–63. Crosby, L. A. , S. L. Grossbart, J. L. Robb and L. Carlson: 1982, ‘Mothers’ Support For Nutrition Education: A Segmentation Analysis’, in B. J. Walker, W. O. Bearden, W. R. Darden, P. E. Murphy, J. R. Nevin, J. C. Olson and B. A. Weitz (eds. ), An Assessment of Marketing Thought and Practice, American Marketing Association Educators’ Proceedings (American Marketing Association, Chicago). Dubinsky, A. J. and B. Loken: 1989, ‘Analyzing Ethical Decision Making in Marketing’, Journal of Business Research 19, 83–107. Fishbein, M. and I. Ajzen: 1975, Belief, Attitude, Intention, and Behavior: An Introduction to Theory and Research (Addison-Wesley, Reading, MA). Forsyth, D. R. : 1980, ‘A Taxonomy of Ethical Ideologies’, Journal of Personality and Social Psychology 39(1), 175–184. Forsyth, D. R. : 1992, ‘Judging the Morality of Business Practices: The In? uence of Personal Moral Philosophies’, Journal of Business Ethics 11, 461–470. Goldberg, M. E. and G. J. Gorn: 1974, ‘Children’s Reactions to television Advertising: An Experimental Approach’, Journal of Consumer Research 1(September), 69–75. Goldberg, M. E. , G. J. Gorn and W. Gibson: 1978, ‘TV Messages for Snack and Breakfast Foods: Do They In? uence Children’s Preferences’, Journal of Consumer Research 5(September), 73–81. Gorn, G. J. and M. E. Goldberg: 1977, ‘The Impact of Television Advertising on Children from Low Income Families’, Journal of Consumer Research 4(September), 86–88. Grimm, M. : 2004, ‘Is Marketing to Kids Ethical? ’ Brandweek 45(14), 44–48. Grossbart, S. , L. A. Crosby and J. Robb: 1982, ‘Parental Diffusion Roles and Children’s Responses to Nutrition Education’, in B. J. Walker, W. O. Bearden, W. R. Darden, P. E. Murphy, J. R. Nevin, J. C. Olson and B. A. Weitz (eds. ), An Assessment of Marketing Thought and Practice, American Marketing Association Educators’ Proceedings (American Marketing Association, Chicago). Hudson, S. , D. Hudson and J. Peloza: 2008, ‘Meet the Parents: A Parents’ Perspective on Product Placement in Children’s Films’, Journal of Business Ethics 80, 209–304. Hunt, S. D. and S. Vitell: 1986, ‘A General Theory of Marketing Ethics’, Journal of Macromarketing 6, 5–16. Jardine, A. and L. Wentz: 2004, ‘Marketers Brace for Food-Ad Rules’, Advertising Age, September 13 issue. Jardine, A. and L. Wentz: 2005, ‘It’s a Fat World After All’, Advertising Age, March 7 issue. Jones, T. M. : 1991, ‘Ethical Decision-Making by Individuals in Organizations: An Issue-Contingent Model’, Journal of Management Review 16, 366–395. Kotz, D. : 2007, ‘How to Win the Weight Battle’, U. S. News and World Report, September 10 issue. Mallinckrodt, V. and D. Mizerski: 2007, ‘The Effects of Playing an Advergame on Young Children’s Perceptions, Preferences, and Requests’, Journal of Advertising 36(2), 87–100. McKay, B. : 2005, ‘Do Ads Make Kids Fat? ’, Wall Street Journal 245(19). McNeal, J. U. : 1998, ‘Tapping the Three Kids’ Markets’, Am Demographics 20(4), 37–41. Moore, E. : 2004, ‘Children and the Changing World of Advertising’, Journal of Business Ethics 52, 161–167. Moorman, C. : 1998, ‘Market-Level Effects of Information: Competitive Responses and Consumer Dynamics’, Journal of Marketing Research 35(February), 82–98. Nelson, M. R. : 2002, ‘Recall of Brand Placements in Computer/Video Games’, Journal of Advertising Research 42(2), 80–92. Oanh Ha, K. : 2004, ‘Neopets Sites for Children Stirs Controversy’, Knight Ridder Tribune Business News, September 14. Park, H. : 2005, ‘The Role of Idealism and Relativism as Dispositional Characteristics in the Socially Respon- The Ethics of Food Advertising Targeted Toward Children sible Decision-Making Process’, Journal of Business Ethics 56, 81–98. Pollay, R. W. and B. Mittal: 1993, ‘Here’s the Beef: Factors, Determinants, and Segments in Consumer Criticism of Advertising’, Journal of Marketing 57(July), 99–114. Robin, D. P. , R. E. Reidenbach and P. J. Forrest: 1996, ‘The Perceived Importance of an Ethical Issue as an In? uence on the Ethical Decision-Making of Ad Managers’, Journal of Business Research 35(1), 17–28. Rose, G. M. , V. D. Bush and L. Kahle: 1998, ‘The In? uence of Family Communication Patterns on Parental Reactions toward Advertising: A Cross National Examination’, Journal of Advertising 27(4), 71–85. Singhapakdi, A. , S. Vitell and K. L. Kraft: 1996a, ‘Moral Intensity and Ethical Decision-Making of Marketing Professionals’, Journal of Business Research 36, 245–255. Singhapakdi, A. , S. Vitell and K. L. Kraft: 1996b, ‘The Perceived Role of Ethics and Social Responsibility: A Scale Development’, Journal of Business Ethics 15(11), 1131–1140. Singhapakdi, A. S. Vitell, K. C. Rallapalli and K. L. Kraft: 1996c, ‘The Perceived Role of Ethics and Social Responsibility: A Scale Development’, Journal of Business Ethics 15(11), 1131–1140. Singhapakdi, A. , S. J. Vitell and G. R. Franke: 1999, ‘Antecedents, Consequences and Mediating Effects of 311 Perceived Moral Intensity and Personal Moral Philosophies’, Journal of the Academy of Marketing Science 27(1), 19–36. Vitell, S. , A. Bakir, J. Paolillo, E. R. Hidalgo, J. Al-Khatib and M. Y. A. Rawwas: 2003, ‘Ethical Judgments and Intentions: A Multinational Study of Marketing Professionals’, Business Ethics: A European Review 12(2), 151–171. Wentz, L. : 2005, ‘Pop Stops Kids’ Marketing In Europe’, Advertising Age, January 30 issue. York, E. B. : 2007, ‘Another Study Slams Food Ads Aimed at Children’, Advertising Age, September issue. Aysen Bakir Department of Marketing, Illinois State University, Campus Box 5590, Normal, IL 61790-5590, U. S. A. E-mail: abakir2@ilstu. edu Scott J. Vitell School of Business Administration, The University of Mississippi, University, MS 38677, U. S. A. E-mail: svitell@bus. olemiss. edu Reproduced with permission of the copyright owner. Further reproduction prohibited without permission. How to cite The Ethics of Food Advertising Targeted Toward Children: Parental Viewpoint, Essays

Saturday, December 7, 2019

Franklin D. Roosevelts New Deal free essay sample

In the first hundred days of FDR’s presidency he passed fifteen major bills. One of the most famous was the proclamation nationally issued that all banks would be temporarily closed, forming the Emergency Banking Act. Other bills passed in this â€Å"Hundred Days of Action† include the Tennessee Valley Authority Act, the Beer- Wine Revenue Act, the creation of the Civilian Conservation Corps, and the Home Owners Loan Act. These and many other like bills were the shining light at the end of tunnel for Americans as Roosevelt came into office striving to end the Depression. Fireside chats, which were radio broadcasts, were a way for Roosevelt to connect with Americans on a more personal level while managing to give them a sense of comfort. He was able to give insight to the general public through these broadcasts. He gave Americans hope that things would be better and they put their trust in him. We will write a custom essay sample on Franklin D. Roosevelts New Deal or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Successful in short term relief, the New Deal did not end the Great Depression but did push the economic circumstances to a higher quality. As far as long term effects are concerned our country’s governmental structure has been forever changed. After the New Deal’s policies were administered a dominant new political coalition was in place, in turn, creating Democratic majority that lasted for half a century. Roosevelt gave Americans something new and different to expect from government and pushed the country toward its post war boom that many say was the â€Å"golden age of American capitalism†. Through the New Deal and his presidency he formed our views and outlook to how the modern American government should and is conducted. Programs put in place by the New Deal gave hope to Americans in this morbid, bleak time. He gave us the layout in which we practice modern government. As said by Roosevelt, The country needs and, unless I mistake its temper, the country demands bold, persistent experimentation. It is common sense to take a method and try it: If it fails, admit it frankly and try another. But above all, try something. He tried and pushed forward through a troublesome, oppressive time that seemed as if it would not ever end. If he had not done so it is unimaginable to think what would have become of our country. Franklin D. Roosevelts New Deal free essay sample Roosevelt’s New Deal In the words of Roosevelt, I pledge you, I pledge myself, to a new deal for the American people. Franklin D. Roosevelt was elected into office in one of American History’s darkest hours, the Great Depression. He jumped into a dark, dismal place full of economic depression and citizens looking for someone to rescue them. FDR proposed a â€Å"new deal† to help the country out of its turmoil. Using, what came to be known as, the 3 Rs, relief, recovery and reform, Roosevelt would implement a legislative package that would be the blueprint for modern government. In the first hundred days of FDR’s presidency he passed fifteen major bills. One of the most famous was the proclamation nationally issued that all banks would be temporarily closed, forming the Emergency Banking Act. Other bills passed in this â€Å"Hundred Days of Action† include the Tennessee Valley Authority Act, the Beer- Wine Revenue Act, the creation of the Civilian Conservation Corps, and the Home Owners Loan Act. We will write a custom essay sample on Franklin D. Roosevelts New Deal or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page These and many other like bills were the shining light at the end of tunnel for Americans as Roosevelt came into office striving to end the Depression. Fireside chats, which were radio broadcasts, were a way for Roosevelt to connect with Americans on a more personal level while managing to give them a sense of comfort. He was able to give insight to the general public through these broadcasts. He gave Americans hope that things would be better and they put their trust in him. Successful in short term relief, the New Deal did not end the Great Depression but did push the economic circumstances to a higher quality. As far as long term effects are concerned our country’s governmental structure has been forever changed. After the New Deal’s policies were administered a dominant new political coalition was in place, in turn, creating Democratic majority that lasted for half a century. Roosevelt gave Americans something new and different to expect from government and pushed the country toward its post war boom that many say was the â€Å"golden age of American capitalism†. Through the New Deal and his presidency he formed our views and outlook to how the modern American government should and is conducted. Programs put in place by the New Deal gave hope to Americans in this morbid, bleak time. He gave us the layout in which we practice modern government. As said by Roosevelt, The country needs and, unless I mistake its temper, the country demands bold, persistent experimentation. It is common sense to take a method and try it: If it fails, admit it frankly and try another. But above all, try something. He tried and pushed forward through a troublesome, oppressive time that seemed as if it would not ever end. If he had not done so it is unimaginable to think what would have become of our country.