The ways children and adults may respond to media content that Essay

The ways children and adults may respond to media content that contains explicit material - Essay Example These programs show objectionable and socially offending content including promiscuity, violence, drug abuse and occultism among others. This paper examines the complaints that objectionable media content has generated, emphasizing on critical analysis of the linkage between the contents and the objections raised by the society. Complaints to objectionable content Various media contents have generated negative criticism from the society. Some of the complaints originate from particular segments of the society while others elicit widespread criticism. In a research study investigating the reactions of the society to objectionable media content, Stephenson (2007) identified religion, race, and culture in addition to sexual orientation as the major factors determining how particular media content is received in the society. In American society, the minority groups have been raising concerns about how their image is portrayed in the media. In the movie industry for instance Adler, et al( 2007) noted that most African American males play violent and vulgar roles that portray them as hardcore criminals with an inclination of abusing hard drugs. In addition, many television programs focusing on black people portray the negative side such as poverty, crime and chronic disease infection in addition to broken and unhappy families. These programs have recently fallen under heavy criticism because they hardly show achievements or positive side of the black people in the community. The negative media publicity of the minorities, especially in developed countries has been attributed by Bushman and Cantor (2003) as the leading cause of reinforcing crime, drug abuse and other social problems, among the minority groups. In addition, they promote racial prejudice, where a particular race is regarded with scorn, suspicion and mistrust. Besides negative depiction of African Americans, portrayal of people from East Asian countries such as Japan and china in the media is equally bias ed compared to white actors. A study conducted by Stephenson (2007) established that most movies with male actors from oriental countries portray them as extremely violent and cold hearted with exemplary martial arts skills. Similarly, female actors from these countries are portrayed as delicate, weak and sexually attractive. This perception creates an impression that Asian females are incompatible with their violent, cold hearted and inhuman counterparts in romantic relationships. Sexually explicit and pornographic programs are some of the most heavily criticized media content in all segments of the society. In extremely conservative societies and religious groups, media programs that broadcast scanty dressing or behavior with sexual overtone are not allowed (Adler, et al 2007). Pornographic content is considered as the epitome of sexual immorality in most societies. Currently, restricting access to pornographic materials to the young people is among the top priorities in most coun tries. Sexually explicit media contents are attributed to promoting promiscuity and other adverse sexual behavior, such as pedophilia, rape and homosexuality. Effect of objectionable content on behavior High prevalence of violent crime, promiscuity, drug abuse and other social disorders have been credited to the negative influence of

Financial Statement Analysis and Report Essay Example | Topics and Well Written Essays - 1500 words

Financial Statement Analysis and Report - Essay Example Although the sales of Grand Company increased from BD7450 in year 5 to BD10660, there was a subsequent increase in the purchases and cost of sales leading to a fall in the gross profit margin. The operating profit margin also fell from 10% in year 5 to 5% in year 6. Grand Company earned a better gross profit of BD3500 in year 6 as compared to the gross profit of BD2915 in year 5. However, this was not sufficient in improving the operating margin of Grand Company as expenses increased drastically from year 5 to year 6. This drastic increase was due to the addition of interest expense on the bank loan taken by Grand Company to inject more funds into the business. Return on capital employed is a measure of assessing how much return a company is generating on the capital that is employed in the business. Grand Company took a bank loan in year 6 and hence had more capital as compared to year 5. However, the additional capital was not used efficiently and this is why the return on capital fell drastically from 12% in year 5 to 6% in year 6. Overall, the profitability of Grand Company deteriorated from the year 5 to the year 6. Grand Company should take measures to increase their revenue and reduce their costs in order to stay profitable and sustain their existence in the business. The liquidity of Grand Company remained stable from the year 5 to year 6. There was not much fluctuation in the current and acid test ratio. The efficiency of Grand Company improved in year 6. The cash conversion cycle improved indicating that Grand Company’s ability to earn cash improved in year 6. Grand Company took a bank loan to inject liquidity into the business which lead to the interest coverage ratio in the year 6. The EPS of Grand Company fell drastically from year 5 to year 6 due to the fall in the net income in year 6. Users of Financial Statements: Objective of Financial Statements is to produce information that is as useful as possible for many different types of users o f financial statements. Users of financial statements include: Investors: a potential investor uses the financial statements to find out if the investment is suitable or not in the prospective company. Analysts: An analyst uses the financial statements and recommends. Shareholders: Shareholders Regulatory authorities: Tax authorities may use financial statements of company to find out if the taxes are calculated in an appropriate manner. Financial institutions: banks and other lending companies assess the financial statements of a company before giving out loans to assess whether the company will be able to honor its obligations Trade Creditors: Trade creditors and vendors who supply goods on credit also use financial statements to assess the ability of a company to repay its short term debts. Owners and managers: they use the financial decision to make important strategic decisions that help the company to grow and