Tuesday, December 31, 2019

Arthur Andersen Case - 2098 Words

1. What did Arthur Anderson contribute to the Enron disaster? Arthur Andersen (AA) contributed to the Enron disaster when AA consulting became its own separate entity, named Accenture. Revenues from consulting services surpassed revenue from auditing services. A natural competitiveness grew between the two rivals and this is where the problems began to start. Management held maximinizing revenues as their primary focus of success and promotions/bonuses were based on this factor. The CEO of AA, Joe Berardino, was an extremely aggressive pursuer of revenue. This set a negative culture at the top of the company and partners were expected to comply and atttain that demand. In addition, AA recognized the retention of audit clients as imperative†¦show more content†¦Ethical behaviour in an organization is guided by the ethical culture of the organization, by any relevant professional norms and codes, and particularly by the tone at the top and the example set by top executives. AA’s CEO at the time, Joe Berardino played a significant role in misguiding the firm and pushing revenue generation rather than working towards decreasing the conflicts between the auditing profession and the public interest. On April 2, 2002, U.S. House Energy and Commerce Committee released a memo dated December 9, 1999 from Carl Bass a partner in AA’s Professional Services Group to David Duncan, the AA partner in charge of the Enron account. This memo asked for an accounting change that would have resulted in a $30-$50 million change to Enron’s earnings (believed to be in regard to the SPE transactions). In February 2000, Bass attempted again to bring light on what he believed was an arm’s length transaction by emailing Duncan to object setting up LJM Partnership (LJM was a company set up by former Enron CFO Andrew Fastow). Duncan overruled Bass on the first memo and shortly after the second attempt where he questioned the CFO, Andrew Fastow and his role with the SPE’s was Duncan removed from the Enron acc ount entirely. In any other of the Big 5 firms, Bass would have been able to overrule Duncan. However, this is a great example that stresses that AA’s objectives wereShow MoreRelatedArthur Andersen And Enron Case Essay983 Words   |  4 Pages 1.What was the case about? (Summary of the Case) The case is about Arthur Andersen s role in accounting fraud at Enron which was one of its major clients. The criminal charges faced by the firm in the Enron case and how the Enron case eventually led to the closure of Arthur Andersen company. The company was convicted in 2002 of one count of obstruction of justice because of its role in Enron’s auditing. After the conviction, the firm could no longer provide public accounting services. On JuneRead MoreArthur Andersen Case2216 Words   |  9 PagesOverview In order â€Å"to offer high-quality accounting services†, Arthur Andersen (AA), a Northwestern accounting professor started a business to offer services to clients promoting â€Å"integrity and sound audit opinions over higher short-run profits†. The company’s â€Å"four cornerstones† was good service, quality audits, well-managed staff, and profits for the firm. Their strategy was to focus on quality and high standards of audits rather than profits, a very successful strategy that led to consistentRead MoreArthur Andersen s Enron Case918 Words   |  4 Pages The case is about Arthur Andersen s role in accounting fraud at Enron; Enron was one of its Arthur Andersen major clients. The criminal charges faced by Andersen in the Enron case and how the case eventually led to the closure of the company. It was convicted in 2002 of one count of obstruction of justice because of its role in Enron’s auditing. After the conviction, the firm could no longer provide public accounting services. On June 15, 2002, Arthur Andersen was convicted of obstruction ofRead MoreCapstone Case Study – Arthur Andersen LLP Essay1871 Words   |  8 Pagesï » ¿Individual Project Capstone Case Study – Arthur Andersen LLP Bus 680 – Economics for Business Decisions Summer 2013 1. Discuss the environmental, strategic and organizational changes that occurred over the life of Andersen in the context of figure 11.1. While Andersen started off as a stable environment, once changes started being made to the main focus of the company many changes were expedited. While still successful in it’s auditing business, other opportunities arose that allowed for quickerRead MoreCase Analysis Arthur Andersen: Questionable Accounting Practices1000 Words   |  4 PagesCase Analysis Arthur Andersen: Questionable Accounting Practices ââ€" Introduction Arthur Andersen LLP, which is over a span of nearly 90 years, would become one of the Big five largest accounting firms in the United States. Moreover, the accounting firm seen as the symbol of trust, integrity and ethic. The good reputation is derived from the advent of consulting business, which was developed by Leonard Spack. However, with the growth of consulting services, many accounting firms viewed it as aRead MoreCase Study of Arthur Andersen1399 Words   |  6 PagesBusiness Ethics Decision-Making Cases Write-ups Arthur Andersen: Questionable Accounting Practices Name: Wen Jiangshan Student ID:2011008274 Part I. Summary of the case Case 2 mainly introduces how Arthur Andersen, who used to be one of the â€Å"Big Five† largest accounting firms in the United States, strayed away from accepted policies and stuck in a string of accounting scandals, finally closed its doors after 90 years of business. The firm’s name was synonymous withRead MoreThe Case Of Enron And Arthur Andersen Co1829 Words   |  8 Pagesout of its current assets (What Is Bankruptcy? Definition and Meaning). Two main objectives of bankruptcy are settling fair of all legal claims through equitable distribution and providing the debtor an opportunity to start fresh. The case of Enron and Arthur Andersen Co. relates to what it is to experience bankruptcy. According to Enron Before filing for bankruptcy in 2001, the business was one of the biggest mixed natural gas and electricity companies in the world. It marketed natural gas liquidsRead MoreCase Analysis Arthur Andersen: Questionable Accounting Practices1012 Words   |  5 PagesCase Analysis Arthur Andersen: Questionable Accounting Practices ââ€" Introduction Arthur Andersen LLP, which is over a span of nearly 90 years, would become one of the Big five largest accounting firms in the United States. Moreover, the accounting firm seen as the symbol of trust, integrity and ethic. The good reputation is derived from the advent of consulting business, which was developed by Leonard Spack. However, with the growth of consulting services, many accounting firms viewed it as a sccessfulRead MoreEnron Scandal Of Enron Corporation Essay1145 Words   |  5 PagesIntroduction Enron scandal which aroused in 2001 was one of the most famous events in the area of fraud audit. As the auditor company of Enron, Arthur Andersen failed to prepare true and fair auditing reports. They both suffered lethal loss at that time. The following paragraphs will discuss this fraud event, including the organization history, the organization’s event, the fraud issue in the event, the consequence of the main stakeholders, auditors in the event and their roles, and the current situationRead MoreManagement Planning Paper on Arthur Andersen1221 Words   |  5 PagesRunning head: Management Planning Paper on Arthur Andersen Management Planning Paper on Arthur Andersen In 1913, the company Arthur Andersen started by Arthur Andersen and Clarence Delany by the name of Andersen, Delany, Co. In 1918, it was given the name Arthur Andersen Co. The company supplied tax, consulting services and auditing for the large business, and itself had a position in the Big Five accounting firms. In 2002, this firm was found guilty for auditing an energy corporation

Monday, December 23, 2019

Walt Disney A Legend Of His Time - 1945 Words

Lizzie Snyder Mrs. Craft IB English, Period 9 24 September 2014 Walt Disney: A Legend of His Time Considered to be legendary in the fields of film and animation and well known for his famous theme parks, Walt Disney was and still continues to be an icon of the entertainment industry. Coining the phrase, â€Å"If you can dream it, you can do it,† Disney was devoted to embodying the American spirit. He loved learning about the past and was active in working towards the future in a whimsical manner which is evident in his films and theme parks. Although he is no longer living, Disney’s energy and spirit continue to shine through all the Walt Disney Company’s endeavors. Walt Disney singlehandedly changed the entertainment industry in regards to quality of animation and integration of American culture into film as shown in his first full- length film, Snow White and the Seven Dwarves. Walter Elias Disney was born to Flora and Elias Disney on December 5, 1901 near Chicago, Illinois. As a young boy, Disney enjoyed sketching, draw ing, and painting. When he was ten, Disney moved to Marceline, Missouri with his family. He attended McKinley High School in Chicago, Illinois, and left at age sixteen to enlist in the United States Army. After being rejected, Disney was sent to France for a year with the Red Cross. When he was twenty, he founded his first animation studio with his brother, Roy (Dakss 1). As Walt Disney Studios started to expand and take shape as a legitimate company,Show MoreRelatedWalt Disneys Career Essay1507 Words   |  7 PagesWalt Disney’s Career Imagine the world without Walt Disney, imagine never knowing who Mickey or Minnie Mouse were. Think about not ever laughing at a film created by Disney, not even 1 of the 635 ever produced. Walt has brought laughter into family rooms of millions and has continued that for almost 90 years. He was a legend. Walt Disney grew up drawing for friends and newspapers and ended up becoming one of the greatest entertainers and film producers. Walt Disney was born on December 5th,Read More The Life Of Walt Disney The Grimm Brothers Essay1578 Words   |  7 Pages Walt Disney and Jacob and Wilhelm Grimm Walt Disney and the Grimm Brothers used their talents, and, with help, became some of the most famous children’s literature writers and business owners of all time. Many children have read Grimm Brothers’ fairy tales and watched Walt Disney’s films and cartoons. The creators have used their tales, films, and cartoons not only during their lives, but even now. Walter Elias Disney was born on December 5, 1901 to a German-Irish-Canadian-American family who livedRead MoreMovie Analysis : The Disney Company Essay1084 Words   |  5 PagesThe Disney Company started on 1923, known as the Disney Brothers Cartoon Studio. It changed its name a couple years after to the Walt Disney Studio. It wasn t until December 1937 when the first animated features film of Disney hit the big screen pictures with the many movies like Snow White and the Seven Dwarves. The Walt Disney Company had instant success with the film industry, becoming the highest grossing film of all time until Gone with the Wind two years later. Obviously, this led to moreRead MoreWalter Walt Disney s Life898 Words   |  4 PagesWalter Elias Disney Walter Elias Disney was a film producer, cartoonist, screenwriter, and one of the first innovators for animation. He invented and was the founder Disneyland, an enormous theme park for family and friends of any age. These two theme parks are still popular and known throughout the entire world. He is known as a legend to the world. Walt Disney was born on December 5, 1901 in Hermosa, Illinois. His father was Elias Disney and his mother was Flora Call Disney. Walt Disney has threeRead MoreAnalysis Of Walt Disney s The Happiest Place On Earth 1159 Words   |  5 PagesMan, The Myth, The Legend A man by the name of Walt Disney, is the ideal symbol of an American hero. Disney is known to bring inspiration and imagination into many of his productions. Disneyland, the happiest place on earth, was built by Disney in the late forties. As the founder of Walt Disney Company, and a producer, he has collected a record of fifty- nine nominations as an Academy Award winner, winning thirty-two awards, and still holding the record. At sixty-five, Disney died of lung cancerRead MoreWalt Disney Biography Essay1414 Words   |  6 PagesWalt Disney is a legend, a folk hero of the 20th century. His worldwide popularity was based on imagination, optimism, creation, and self-made success in America. Walt Disney did more to touch the hearts, minds, and emotions of millions of kids and adults than any other person. He brought us closer to the future, while telling us of the past. It is certain, that there will never be such as great a man, as Walt Disney. Walter Elias Disney was born December 5, 1901 in Chicago Illinois. Walt was oneRead MoreThe Legacy of Walt Disney1001 Words   |  4 Pagestrue? For Walt Disney, the answer was yes. He stated, â€Å"All our dreams can come true, if we have the courage to pursue them†. He is absolutely right. Don’t dream but have the mindset of it being impossible, dream and have the mindset of it being possible. Hard work is capable of paying off. Goals can be met and wildest dreams can come true. Walt Disney used his creative personality to accomplish his goals, make an impact on many lives, and leave his legacy for all to remember. Walt Disney was filledRead MoreWalt Disney s Influence On The Entertainment Industry1561 Words   |  7 Pagesstatement is the one and only Walt Disney. From rags to riches, Disney made strides in the entertainment world that reshaped America’s entertainment industry, as we know it today. From cartoon strips to Disneyland, Walt Disney’s contributions to the theatre world were monumental and established him as one of the greatest entertainers in the world. Walter Elias Disney was born in Chicago on December 5, 1901. His father was part Canadian, his mother was American, and both his parents are of European descentRead MoreWalter Elias Disney, known by many as â€Å"the man behind the mouse†, was one of the most known people1500 Words   |  6 PagesWalter Elias Disney, known by many as â€Å"the man behind the mouse†, was one of the most known people of the 20th century. He was both the dreamer and the do-er who brought his imagination to life through his determination and hard work. Walt Disney became the next Leonardo DaVinci – a significant, genuine artist that impacted society at heart. Disney was full of creativity and lived to share it with the world through his works of art. Although he is not alive today, he continues to impact our livesRead MoreThe Land Of Pixie Dust And Fairytales The Happiest Place On Earth Essay1507 Words   |  7 PagesEarth and that mouse Walt Disney World is all this and more to th e over 50 million visitors who pour through its gates every year. Prices may be high and the lines long, but you can learn to love Disney with a little know-how. When you see kids eyes light up as they meet Mickey or glimpse Cinderella Castle on the horizon, you ll no longer able be able to say that you don t like Disney. The Topic: Walt Disney World is a tribute to the philosophy and life of Walter Elias Disney and to the talents

Sunday, December 15, 2019

Custom Fabricators Case Solution Free Essays

I. Problem: How can Custom Fabricators, Inc. (CFI) prevent a possible business takeover of the Mexican suppliers and at the same time, ensure long-term profitability? II. We will write a custom essay sample on Custom Fabricators Case Solution or any similar topic only for you Order Now Assumptions: 1. The case is set on the current year. 2. The Mexican suppliers will win the bid and production will move to Mexico. 3. In case CFI would switch to contract manufacturing, the contracted volume of units that they will produce is within the range of their production under lean manufacturing. 4. Orleans would shoulder the cost of shipping products from Mexico to CFI only. III. Alternatives: Based on the opportunities of CFI, the group has identified three alternatives for the company to implement: a. Work closely with Mexican suppliers This involves establishment of effective communication lines (e. g. through Internet, video conferencing), assigning a representative to monitor quality of products to be shipped, sending quality control machines to Mexico or asking Orleans to require the Mexican suppliers to conduct quality check before shipment. b. Differentiate product and/or expand market This involves developing more advanced products (e. . touch-screen elevator control panels) or expanding its target market (e. g. instead of just supplying control panels for elevators it can also create ones for ATMs, safety vaults etc. ) c. Switch to contract manufacturing This means instead of producing outputs only when Orleans needs it, CFI would now have a fixed production per month that they would need to deliver. IV. Analysis: First, let us identify the major is sues in the case. Currently, CFI has several strengths that help them establish a competitive advantage. First is the company’s proximity to the construction site and to the Bedford plant which serves as its supplier as it was able to keep the transportation costs minimal. Another one is its customer intimacy. Because CFI knows exactly what Orleans needs and when to provide it, it is able to cater to their customer’s demands in time with good quality products. Having been in the business for over 15 years, CFI was also able to set up efficient operations which helped them on becoming a lean manufacturer. It also has loyal and skilled employees that are satisfied in their job. Lastly, its business has also been profitable with a high profit margin of almost 30%. However, the company also has several weaknesses that we must take into consideration. First, CFI is a private company which means it has limited financing options and relies heavily on its revenues as generated by its operations. Also, because it wants to maintain its good relationship with its employees it could not reduce labor cost. Because of Orleans’ increasing efforts to reduce costs, the company faces the threat of having the production of raw materials moved to Mexico because of the cheaper labor costs there. If that would happen (and this paper assumes that it will), CFI might have problems with shipping back items that are not of par quality in addition to possible problems in communication. Moreover, there is also the threat of competition as Orleans might look for other suppliers in Mexico to continue to lower costs and since CFI couldn’t lower its costs anymore, Orleans might just source totally from Mexico. Now, let us analyze each of the alternatives. The first one is to work closely with its Mexican suppliers. Through this, CFI will be able to ensure the quality and secure shipment of units to their company. It would also lessen chances of error in production and delivery and decrease waiting costs for the unit replacements. However, there is the uncertainty of soliciting cooperation from the Mexican suppliers and sending a representative or a quality control machine in Mexico is costly. Moreover, the Mexican suppliers might gain knowledge of CFI’s efficient production process which increases the risk of business takeover. If CFI will differentiate its product, it would be able to lessen its dependence on Orleans as it would be able to get more customers and therefore generate more income. Also, there is a lesser risk of business takeover as their product will increase competitive advantage as it was able to provide more value for a small additional cost. This can also be related to the alternative of market expansion as its differentiated product could open new market opportunities for them. However, it should also be considered that this alternative requires more investment in RD and other equipment. Also there are risks of market failure and having problems in meeting demand due to its limited capacity. Lastly, we have the alternative of switching from lean manufacturing to contract manufacturing. This would help CFI develop economies of scale and receive fixed income or stable inflow of revenues. Because of this, it will be able to better allocate its resources and might even reduce labor costs as it would generally need less workers. CFI can also use its excess capacity to cater to other customers or work on other products. However, this can also be a factor against them because Orleans might be reluctant to have it as a contract manufacturer thus increasing the risk of CFI being replaced by a Mexican supplier. In addition to that, this alternative also comes with termination costs and decrease in competitive advantage. V. Plan of Action: After analyzing the position and the possible alternatives of CFI, we created an action plan that takes into consideration the long-run costs and benefits of each option and its technical, operational and economic feasibility given the current capacity, resources, and opportunities of the company. Based on the analysis, CFI could undertake several alternatives but each should be implemented at the right time. Here is the proposed action and contingency plans for the company: Short-term (1-2 years) Assuming that the production of raw materials will move to Mexico, the best immediate action that CFI could undertake is to work closely with the Mexican suppliers. The company might not be able to lower its costs anymore but they could still ensure that the products that they create are still of good quality and are able to meet the demand. Moreover, we see that it is unlikely for Orleans to eliminate CFI in the supply chain as it would be more costly for them to look for new Mexican suppliers considering that they already established a good business relationship and developed the efficiency caused by over 15 years of working together. Long-term (More than 2 years) To address the issue of ensuring long-run profitability knowing that CFI couldn’t compete with Mexican suppliers in terms of cost, it can try to differentiate its products to enhance its competitive advantage. Since the company has a high profit margin and loyal workers that produce when there is only a demand for it, it could use these as additional investment in RD and be used to cater to other consumer demands. Because of this, it would be impractical for Orleans to eliminate CFI in the supply chain as they would get more value from it that they couldn’t just get anywhere easily. Moreover, CFI could also see get an opportunity to expand its market for its unique selling proposition therefore increasing its profitability. How to cite Custom Fabricators Case Solution, Essay examples

Saturday, December 7, 2019

Sample Investigative Assessment on Red Cross Advertisement

Question- You should investigate some advertisements for a range of non-profit organisations. These may be political, economic, sport, health, management or government organisations at local, national or international level. Select one of these and provide an analysis using theory about exposure, attention and attitudes as discussed in this course? Contents 1. Introduction 1.1 Summary of the organisation 1.2Description of the advertisement 2. Analysis 2.1 Attention Factors 2.2 Comprehension 2.3 High and Low Involvement Behaviour 2.4 Function of Attitude 3. Summary References 1. Introduction Quietly and moderately inconspicuously, charity has gotten enormous business in numerous nations. Australia does not stray from this viewpoint. Drawing on discoveries from the last extensive national study directed on giving, Lyons and Passey (2005) report that 87% of the grown-up populace give by and by in changing degrees to charity, with gifts in abundance of $5.7 billion yearly. Despite the fact that the general interest rate is high, various benefactors could be viewed as relative tenderfoots, given constrained part investment. A lot of people are unpracticed and uncommitted, giving just occasionally or erratically. Then again, these people alongside present non-providers speak to a noteworthy obtaining open door for foundations battling in the company of escalated rivalry for benefactor subsidizes as of late (Bennett, 2003). Contributors in such circumstances confront a decision between numerous associations that can use their gifts for the related reason. It is thusly astonish ing that in spite of the fact that much examines consideration has been given to why individuals give to charity; little has been paid to how they give, for example, how the decision between foundations is made in a giving circumstance (Hibbert and Horne, 1996). Ad assumes a vital part in such circumstance to get the inclusion of shoppers with pertinent consideration element and help them to settle on decisions of charity that ought to be given. With a yearly turnover of more than 400 million Australian dollars (201220138) Australian Red Cross is one the biggest non-benefits in nation, with 680 branch, 18,500 parts, 35,000 volunteers and 3,000 staff. Present paper deals with the analysis of the print advertisement of Red Cross organization on the ground of relevant attention factor and involvement behavior of the consumer. 1.1 Summary of the organisation Australian Red Cross was structured at the flare-up of World War I in 1914, when many volunteers were prepared to give backing to help the war influenced. It was reinforced throughout World War II when Australian Red Cross sent men and ladies to serve the diseased, injured, ex-administration individuals and their families to places where Australian troops were included. They gave an extent of administrations to Australian detainees of war and their families, offered administrations in military healing facilities, and aided in the repatriation of ex-administration staff. Initially an extension of the British Red Cross, it was not until 1941 that Australian Red Cross was joined by Royal Charter and turned into a National Society in its own particular right. The post-war period saw remaking and recovery that concentrated on social welfare, debacles and crises, advancement of the blood donation center and emergency treatment programs, all of which was supported by a broad limb system and many volunteers. Throughout this time Australian Red Cross additionally amplified its inclusion in the more extensive concerns of the International Red Cross and Red Crescent Movement, particularly in worldwide philanthropic law and outcast administrations. Today, Australian Red Cross is a heading philanthropic association in Australia that works towards engaging and making powerless individuals more secure and more flexible through the conveyance of administrations and the advancement of compassionate laws and qualities. Administrations are concentrated on seven necessity ranges made by the administrations audit and the support of the current key arrangement, Strategy 2015. 1.2 Description of the advertisement The advertisement conveys the message to people that they can use their Wills to help other people. It is strong message provide to people that their little contribution means a lot for other peoples life. Your Will is a standout amongst the most essential records you sign throughout your lifetime. It's the main way you might make certain that youre belonging and holdings go to the individuals and philanthropies you think about. Making or overhauling your Will doesn't have to be an overwhelming undertaking. Red Cross has orchestrated an extraordinary offer with neighbourhood specialists who will give their time to set up a straightforward Will from $75. In the wake of accommodating your friends and family we might be respected in the event that you might think about leaving a blessing in your Will to Red Cross. Each blessing in every Will has any kind of effect and will keep on improving the lives of helpless individuals in our groups and abroad for eras to come. 2. Analysis 2.1 Attention Factors The print advertisement of Red Cross consists of four main attention factors which help to attract people towards charity. Also the overall impact of the advertisement provides an insight to readers or viewers that they can easily contribute and their contribution will make big difference in the people who are looking out for help. Relevance- The advertisement is very much relevant and appealing to the people. As making a will is a common process being down. It is routine process which people do just to ensure that their belongings are passing on to their loved ones. This advertisement has added so much importance to the process that a small initiative from people can make huge differences for others. Credibility- The advertisement in a simple word explains the credibility of the organization and their willingness to help poor and needy people. The advertisement claims that the organization demanding for charity is worth enough and is purely dedicated to well being of society. Headlines- The line use to convey the message ie Wills of life very much attractive and meaningful. It provides the overall idea of the importance of donation and how quickly one can contribute in the whole process and reaching out people who are in pain. Layout- The layout is small and made up of good color combination so that a casual magazine or newspaper reader will also take acknowledgement of the advertisement. Over all the advertisement is nicely designed with strong message to get donation from individuals. 2.2 Comprehension Publicizing was at first intended to make individuals mindful of the products accessible in the business sector. It was as straightforward as proclaiming what you have in your store or the administrations you offer in your premises. Through the years, promoting has developed into a real industry that goes past advising to influencing and affecting. It is a type of mentally programming shoppers. Yes it is a brainwashing advertisement which makes a impact on the thought process of the reader or viewer. People look towards donation or charity as a additional work but this offer has given a rout of making donation by just using the facility of Will set up from Red Cross at reasonable rate in turn providing small gift to people through charity. 2.3 High and Low Involvement Behaviour As you have seen, numerous components impact a customer's conduct. Contingent upon a buyer's experience and information, a few buyers may have the capacity to settle on snappy buy choices and different purchasers may need to get data and be more included in the choice process before making a buy. The level of contribution reflects how by and by essential or intrigued you are in devouring an item and what amount of data you have to settle on a choice. The level of contribution in purchasing choices may be viewed as a continuum from choices that are reasonably normal to choices that require far reaching thought and an abnormal amount of association. Whether a choice is low, high, or restricted, inclusion shifts by buyer, not by item, despite the fact that a few items, for example, obtaining a house regularly oblige a high-contribution for all customers. Customers with no experience obtaining an item may have more association than somebody who is reinstating an item. Here the advertisement includes the high involvement behaviour from the consumer. As the advertisement is very much meaningful it make consumer think seriously about the charity. The careless attitude of people towards the donation process is being changed by this advertisement campaign. People seriously start thinking that they can change the routine work of making Will into some positive work of making contribution as a helping had to the prosperity of the society. 2.4 Function of Attitude The meddlesome strategies promoters utilize when seeking purchasers consideration could be irritating to the groups of onlookers ( Zhang 2000). Thusly, studies have a tendency to show a for the most part negative open disposition towards publicizing (Alwitt and Prabhaker, 1994). Notwithstanding, the above discoveries are not sufficient to prevent the worth from claiming publicizing as a vehicle of passing on data to the target groups. Ducoffe (1996) contends, "The dominant part of promoting exposures achieve people when they are not looking for the item or administration being publicized, so most messages are essentially not significant to buyer concerns at the time of presentation" (p.22). Accordingly, the essentialness of a promoting method that coddles customers needs has developed. Practically matched ads evoked more positive disposition, cognitive reactions, and buy plans than did befuddling ads. Resulting examination yielded a practical matching impact when members were approached to compose their ads for utilitarian and social character items (Shavitt et al., 1992). The advertisement Will for life has totally changed the attitude of people towards donation and process of giving charity. Many times people resist giving donation and only paying if somebody is forcing a lot. The forceful donation is no more exist now. Based on this advertisement peoples perception towards charity will completely change and people will look towards it as an easy and vital process. 3. Summary Red Cross is one of the leading organizations in the field of charity. The company use strategy of awareness for advertisement. The company believe the charity should be willing and not by force. The offer given in the advertisement is useful for people who will participate in the Will setup also is useful in getting donation from people. The advertisement is truly applicable and speaking to the individuals. As making a will is a typical methodology being down. It is standard methodology which individuals do simply to guarantee that their tangibles are passing on to their friends and family. This commercial has added such a great amount of essentialness to the process that a little activity from individuals can make immense contrasts for others. The ad in a basic word clarifies the trustworthiness of the association and their readiness to help poor and destitute individuals. The notice asserts that the association requesting for charity is worth enough and is simply devoted to prosperity of public opinion. The line utilization to pass on the message ie "Wills of life" really magnetic and compelling. It gives the general thought of the vitality of gift and how rapidly one can help in the entire process and connecting individuals who are in agony. The format is little and made up of great color mixture so that a cool magazine or daily paper onlooker will additionally take acknowledgement of the ad. Over all the notice is pleasantly outlined with solid message to get gift from people. In light of this commercial individuals' observation towards charity will totally change and individuals will look towards it as a simple and essential procedure. References Alwitt, L. F. and Prabhaker, (1994), P. R. Identifying Who Dislikes Television Advertising: Not By Demographics Alone. Journal of Advertising Research (34:6), 17-29. Bennett, R.,( 2003), Competitor analysis practices of British charities. Marketing Intelligence Planning 21 (6), 335-345. Ducoffe, R. H. (1996), "How Consumers Assess the Value of Advertising." Journal of Current Issues and Research in Advertising 17,1-18. Hibbert, S., Horne, S., (1996), Giving to charity: questioning the donor decision process. Journal of Consumer Marketing 13 (2), 4-13. Lyons, M., Passey, A., (2005), Australians giving and volunteering 2004. Department of Families, Community Services and Indigenous Affairs, Australian Government, Canberra. Shavitt, S., Lowrey, T. M., Han, S. (1992). Attitude functions in advertising: The interactive role of products and self-monitoring. Journal of Consumer Psychology, 1, 337-364. Zhang, P.(2000), The Effect of Animation on Information Seeking Performance on the World Wide Web: Securing Attention or Interfering with Primary Tasks, Journal of Association for Information Systems (JAIS) (1:1).