Economic Community of West African States (ECOWAS)

The Economic Community of West African States (ECOWAS) was created by the Treaty of Lagos in Lagos, Nigeria, on May, 28, 1975. It had its roots in earlier attempts at a West African economic community in the 1960s and was spearheaded by Yakuba Gowon of Nigeria and Gnassigbe Eyadema of Togo. The primary purpose of ECOWAS is to promote economic trade, national cooperation, and monetary union, for growth and development throughout West Africa.   A revised treaty intended to accelerate the integration of economic policy and improve political cooperation was signed on July 24, 1993. It set out the goals of a common economic market, a single currency, the creation of a West African parliament, economic and social councils, and a court of justice. The court primarily interprets and mediates disputes over ECOWAS policies and relations, but has the power to investigate alleged human rights abuses in member countries. Membership There are currently 15 member countries in the Economic Community of West African States. The founding members of ECOWAS were: Benin, Cà ´te dIvoire, Gambia, Ghana, Guinea, Guinea-Bissau, Liberia, Mali, Mauritania (left 2002), Niger, Nigeria, Senegal,  Sierra Leone, Togo, and  Burkina Faso  (which joined as  Upper Volta).  Cape Verde  joined in 1977; Morocco requested membership in 2017, and the same year Mauritania requested to rejoin, but the details have yet to be worked out. ECOWAS member countries have three official state languages (French, English, and Portuguese), and well over a thousand existing local languages including cross-border native tongues such as Ewe, Fulfulde, Hausa, Mandingo, Wolof, Yoruba, and Ga. Structure The structure of the Economic Community has changed several times over the years.  In June 2019, ECOWAS has seven active institutions: the Authority of Heads of State and Government (which is the leading body), the ECOWAS Commission (the administrative instrument), the Community Parliament, the Community Court of Justice, the ECOWAS Bank for Investment and Development (EBID, also known as the Fund), the West African Health Organisation (WAHO), and the Inter-Governmental Action Group against Money Laundering and Terrorism Financing in West Africa (GIABA).  .  The treaties also provide for an advisory Economic and Social Council, but ECOWAS does not list this as part of its current structure. In addition to these seven institutions, specialized agencies in ECOWAS include the West African Monetary Agency (WAMA), the Regional Agency for Agriculture and Food (RAAF), ECOWAS Regional Electricity Regulatory Authority (ERERA), ECOWAS Centre for Renewable Energy and Energy Efficiency(ECREEE), The West African Power Pool (WAPP), ECOWAS BROWN CARD, ECOWAS Gender Development Centre (EGDC),  ECOWAS Youth and Sports Development Centre (EYSDC), West African Monetary Institute (WAMI), and ECOWAS infrastructure Projects. Peacekeeping Efforts   The 1993 treaty also laid the burden of settling regional conflicts on the treaty members, and subsequent policies have established and defined the parameters of ECOWAS peacekeeping forces. The ECOWAS Ceasefire Monitoring Group (known as ECOMOG) was created as a peacekeeping force for the civil wars in Liberia (1990–1998), Sierra Leone (1991–2001), Guinea-Bissau (1998–1999), and Cote DIvoire (2002) and was disbanded at their cessation.  ECOWAS does not have a standing force; each force raised is known by the mission for which it is created.   The peacekeeping efforts undertaken by ECOWAS are just one indication of the increasingly multifaceted nature of the economic communitys efforts to promote and ensure the prosperity and development of West Africa and the well-being of its people. Revised and Expanded by Angela Thompsell Sources Ecowas agrees to admit Morocco to West African body. BBC News, 5 June 2017.Francis, David J. Peacekeeping in a Bad Neighbourhood: The Economic Community of West African States (ECOWAS) in Peace and Security in West Africa. African Journal on Conflict Resolution 9.3 (2009): 87–116. Goodridge, R. B. The Economic Community of West African States, in  Economic Integration of West African Nations: A Synthesis for Sustainable Development. International MBA Thesis, National Cheng Chi University, 2006.Obi, Cyril I. Economic Community of West African States on the Ground: Comparing Peacekeeping in Liberia, Sierra Leone, Guinea Bissau, and Cà ´te dIvoire. African Security 2.2–3 (2009): 119–35. Okolo, Julius Emeka. Integrative and Cooperative Regionalism: The Economic Community of West African States. International Organization 39.1 (1985): 121–53. Osadolor, Osarhieme Benson. The Evolution of Policy on Security and Defence in ECOWAS, 1978–2008. Journal of t he Historical Society of Nigeria 20 (2011): 87–103. The Economic Community of West African States, official website

Should Abortion Be Legal - 1386 Words

The struggle between knowing what is right and wrong when speaking about abortion is one that has been controversial for quite a long time. What gives someone the right to say if abortion should legal, while telling the other person there doing the wrong thing with their lives. The personal choice is being taken away from people and is largely an argument based on factors such as a person’s social wellbeing and religious background (BOLCE, L). Along with this â€Å"Factors other than social class and background and religiosity have been identified to be important in the structuring of opinion towards abortion, including political ideology, sex role orientation, and personal morality.† (BOLCE ,L) . Abortion is an important sociological issue†¦show more content†¦With many of conferences and marches held all around the world every day, yet there has been no change for the better within society. When researching how these people interact we can gain a greater unde rstanding on how society needs to grow and change to work better together, with less confrontation. Prior research shows that race does have a significant impact on the opinion towards legal abortion. Studies done on African Americans portrayed by â€Å"Combs and Welch, found blacks to be significantly less supportive of abortion than whites† (BOLCE, L), this was not only a case of race, but the different demographic factors applied as well. Those located within a city rather than a rural area would also have a different overall outlook at different societal issues. Living in a small community creates little room for diversity and a change in thoughts, while being located within a city allows for several stances towards sociological issues such as abortion. Such findings show that â€Å"contemporary societies are being shaped by class and cultural conflicts† ( Tamney, J). More race diversity happens within larger populated areas showing greater teachings on others lif e-styles need to be explored more within school systems. Allowing for children to grow up having a mindset that cultural diversity and different opinions are reasonable for creating a structural society with less conflict (Banks, 1987). There should be no judgement towards anyone for havingShow MoreRelatedAbortion Should Not Be Legal1647 Words   |  7 PagesOne of the most highly debated topics is abortion and whether or not it should be legal. People who oppose abortion, meaning they are pro-life claim that abortion should be completely illegal with no aspects of it whatsoever; it can be a murder for the people standing against it. The other side of the argument, meaning people who are pro-choice, defend it by believing it to be a right been given to the women. They also claim even if abortion was to be illegal, it would still be practiced. EveryRead MoreAbortion Should Not Be Legal920 Words   |  4 Pagesworld has struggled with for ages and one thing that people are advocating around the world for is abortion. Abortion is either a procedure or pill that stops a fetus s heart. Abortion should not be legal because life beings at creation, abortions are a direct violation of the 14th amendment, and thousands o f people would love to adopt a child: handicapped or otherwise. Abortion should not be legal because life begins at creation. What is creation? Some people say conception, but it actually isRead MoreAbortion Should Not Be Legal Essay1596 Words   |  7 Pages Abortions have been performed on women for thousands of years. Abortion is the deliberate termination of a human pregnancy. Most often it is performed during the first 20 weeks of being pregnant. The controversy over whether or not abortion should be legal continues to divide Americans till this day. An important landmark case was the Roe v. Wade case, where the Court argued that the zone of privacy was broad enough to encompass a woman s decision whether or not to terminateRead MoreShould Abortion Be Legal?1135 Words   |  5 PagesKelsi Hodgkin Composition 1 Professor Chipps 19 October 2015 Should Abortion Be Legal A common debate in the world today involves abortion, the deliberate end of human pregnancy, and whether or not it should be legalized. â€Å"Every year in the world there are an estimated 40-50 million abortions. This corresponds to approximately 125,000 abortions per day† (â€Å"Abortions Worldwide this Year†). On one side of the argument, people are not disturbed by this grotesque number, and on theRead MoreShould Abortion Be Legal?963 Words   |  4 PagesLegal or Illegal? Which would you prefer? Not many are willing to discuss such a gut wrenching topic, but this needs to be addressed. It is a very controversial topic with having to do with women rights and activists. Since there are two sides to every argument, there is one side such as to make abortion legal and the opposing side to keep abortions illegal. In my opinion making abortion illegal can regulate the amount of women who do get pregnant. I believe that making abortions legal will let womenRead MoreShould Abortion Be Legal?867 Words   |  4 PagesABORTION Abortion is a deliberate termination of a human pregnancy, most often performed the first 20 weeks of pregnancy. There are series of legal, moral and ethical issues which may arise about abortion. Most arguments about abortion are often focused on political insinuations and the legal aspect of such actions. Some frequently asked questions’ regarding the issue is if the practice should be outlawed and regarded as murder or should women have the right to practice it. For example, prior toRead MoreShould Abortion Be Legal?1320 Words   |  6 PagesAbortion, as you all may know, is a really popular topic. There have long been many debates between the two groups, pro-life and pro-choice. People who are pro-life believe that part of the government’s job is to protect all forms of human life. Those who are pro-choice believe that every individual should have control over their own reproductive systems. Pro-life supporters strongly believe that even an undeveloped fetus has li fe; it is still growing and it needs to be protected. And this soundsRead MoreShould Abortion Be Legal?1217 Words   |  5 PagesNovember 2015 Should Abortion be Legal Among all the issues that have been fought for or against in the United States, abortion may be one of the most popular issues that Americans are passionate about. Abortion is defined as the removal of the embryo or fetus from the uterus in order to end a pregnancy. Thousands of abortions take place every single day, and yet public opinion remains at a standstill as to whether or not abortion is ethical. Everyone holds different opinions on abortion. The proponentsRead MoreShould Abortions Be Legal?939 Words   |  4 PagesShould abortions be legal? Abortions have been a big issue since the Roe v Wade case. There have been a lot of disagreements between the Pro-life supporters and the pro-choice supporters. Pro-life supporters feel like abortions deter murder, while pro-choice supporters believe that the women should be able to make their own decisions. I am a part of the pro-life supporters because I feel like abortions are wrong for several of reasons. Why should women get an abor tion if there are other choices forRead MoreShould Abortion Be Legal? Essay1089 Words   |  5 PagesWhen the word abortion is heard, it is always associated with many negative things such as murder and inhumanity. However not legalizing abortion creates a huge problem for women around the world. Having a child takes consideration, planning and preparation and if pregnancy happens without any of this, why bother to have it at all? The reasons why abortion should be legal is that it supports the fundamental human rights for women by giving them a choice, it reduces crime by reducing the number of

Business Activity Bio Sustainable Feeds Ltd

Question: Discuss about the Business Activity for Bio Sustainable Feeds Ltd. Answer: Introduction The study is on an Australian based bioresearch firm named Bio-sustainable Feeds (BSF) Ltd. The company listed on the Australian Stock Exchange. The company has been engaged in sustainable aquaculture for past two decades. One of its research based on plant-based feeds collapsed. This research had costed the company a whopping 360 million AUD dollars. The high value species failed to thrive. It was targeted that the plant based fish feed were converting 10 kg of low value fish into 1 kg high value fish. However, the actual conversion rate of fish-based species was that 30 kg of low value fish converted into 1 kg of high value fish, which was 3 times lesser than expected. In addition, the dying rate of fishes was much lower in case of plant based (Rust et. al, 2011). There was nearly double growing rate. In addition, the matured fishes were 60% smaller than those developed from fish based techniques (CBC, 2016). Environmentalists as bad challenged the above-mentioned issue. They consider that growing luxury species at the cost of human quality food crops is not good (Piedrahita, 2003). It is just as bad as diverting low value fishes into a production process where it benefit the rich and affects the poor, with increased risks of malnutrition and starvation also to some extent (Dan, 2005). So in order to abide by environmental laws and benefits, BSF Ltd began the research of bacteria to produce fish feeds from wood chips, sugarcane residue, or recaptured methane gas. This research was to some extent useful. BSF had already spent 160 million AU dollars towards research, and the 200 million AU dollars, towards development proposed to be spent by it in bringing it to the market. BSF Ltd awarded a grant of 500 million AU dollars from Commonwealth Scientific and Industrial Research Organisation (CSIRO, Federal Government of Australia) on the condition that it will be spending at least 100 million AU dollars per year on alternative aqua culture feeds (Rust et. al, 2011). BSF received the grant amount in 2013 and has since then spent 500 million AU dollars on research and proposes to spend another 200 million AU dollars in development over the next two years, dedicated towards develop an alternative aquaculture from the research done till date by it (Lothe, 2013). The net value of the patent shall be 700 million AU dollars if sold in two years or 200 million AU dollars per year if produced and sold. Steps to consider before an Audit Before an audit, it is the auditors responsibility to analyze all the pros and cons of the audit assignment. The nature of audit assignment, the risks involved with taking up the assignment, the benefits, the responsibilities attached to it, all have to be analyzed before deciding on whether to take up the assignment or not. There are a number of things to keep in mind before agreeing to take up an audit assignment. When an assignment for audit comes to n auditor, the first thing he should check is at least his previous three years ofaccounts and compliances. Whether the company has strong compliance, diligent in its responsibilities towards its stakeholders, the management should speak to the previous auditor if any. In case of BSF also, the auditor should be doing the same (Griffiths, 2005). Understanding the nature of business is another crucial activity. The auditor should do extensive study and research n the nature of the business of the client and all the statutory rules, regu lations, laws and by-laws applicable to it. He should be aware of the regulations that bind the company. The auditor of BSF Ltd should try to gain full knowledge of all the laws and by-laws governing the company and its regulations, which is the prerequisite of any audit (Lothe, 2013). The auditor must request the company to provide its compliances and accounts for the last three years immediately before the present year. This means that the auditor should have a strong compliance check on the documents and then provide the decision otherwise misleading information projected. This will create a strong imbalance that will affect the smooth conduct. After obtaining the same, an auditor must briefly check them in order to assess whether the particular company has been really effective and diligent in fulfilling its duties for the betterment of its stakeholders like investors, stakeholders, creditors etc any environmental impact of the business assessed (Ruhnke Lubitzsch, 2010). All th e regulations studied to know if the company is engaged in any kind of activity that can disrupt human lives, flora, or fauna (Fazal, 2013). The auditors of BSF Ltd should analyze whether the activities of the company are highly disruptive to the environment. Environment issues are a cause of major debate and in this regard, the auditor must lay special emphasis. In addition, when a company receives special grants and benefits from an organization, it is its moral duty to use the money for only the purpose for which the grant has been received (CBC, 2016). Therefore, the auditor should check the fair play of activities of the company. This helps the company to attain prosperity through legal means and implies compliance has been done diligently. Inherent, Control Detection Risk A business activity is synonymous to risk. Each business is vulnerable to risk and competition in the current scenario. However, management of risk is well settle if the management is strong and have the capacity to avert the risks. Curtailing the risk is important as it leads to long- term benefits. Even after careful planning, some risks are inherent. An inherent risk is the risk associated with the business be it any kind of business. It is inherent in nature and that the business has to deal with it. It is a common phenomenon and therefore needs to be tackle effectively. It is the risk of taking up the idea of doing any form of business and going about the idea and developing it into reality and executing the idea. An inherent risk is present b it any kind of business. Control risk are the risks of a business which cannot be mitigated even by taking due diligence. Elimination cannot be done completely due the inherent risks of the type of business (Ruhnke Lubitzsch, 2010). These risks occur because clients system fails to prevent. Detection risk is the risk which cannot be detected even after due care is taken. If the inherent risk of the business 90%, it is highly probable that the company is involved in high level of speculator activities and certainty is low (Roach, 2010). In this scenario, the auditor can take up the assignment but needs to be extra careful about it. The control risk being 5%, there are chances that there will be fewer loopholes in the internal controls of the management. The detection risks being 80% imply that even after taking due care, there will be high level of risk which will remain undetected. The reason behind such failure is the prevalence of inherent risks in the business. These risks signify the loopholes in the proper management of the company in preventing risks (Ruhnke Lubitzsch, 2010). Computation of Audit risk (formula): Audit Risk= Inherent Risk*Control Risk* Detection Risk Therefore, Audit Risk for BSF Ltd. = 0.9 * 0.05 *0.8 = .036 that is acceptable. Therefore, the auditor can take up the audit of BSF Ltd. Inclusion in the Audit Program The audit program of BSF Ltd. should contain both general and specific items that shall ensure an overall coverage of the audit. The general plan should be on facts such as understanding business nature, laws that governs the company and type of business. Moreover, emphasis requires on associates delegated for the audit, the level of knowledge of the associate so delegated, the minimum level of care to require taking care of the activities, the details of the working of the company (Bowlin, 2011). The specific plans should be the environmental laws that govern the activities of the company, the amount of grant used and its ways of using the grant. Care is required that the grant is use for the purpose for the main purpose. Journal Entries of the RD transaction The research and development expenditure of the company capitalized only up to the time the company does not commence its operations. Passing of the journal entries done in such a way that the amount is capitalized only to the time the company has commenced its operations. Thus, the whole of the research expenses of 160 million AU dollars charged to the cost of patent. In addition, if the company completes it development expenses before commencement of business it can charge the whole of 200 million AU dollars to its patent cost. However, if it commences business before or in between its developments, it will be able to charge only that portion of the development costs to the patent that it incurs before the commencement. Since the grant awarded to the company is of capital nature, it is charge against the capital expenses charged to the patent cost (Messier, 2005). Payment RD A/C Dr. 500 To, Bank A/C 500 Capitalization Patent A/C Dr. 500 To, RD A/C 500 Every year back up of expense is not present, the consideration done for entire 2015. Start of the process of amortization from 2015 end because the research, as well as expense done and patent capitalized. 5 years patent cost amortization = 500 million/ 5 = $ 100 million each for 5 years. Amortization Patent (Amortization) Ac Dr 100 To, patent Ac 100 Activities being socially responsible and environmental friendly The companys aquaculture activities are undoubtedly towards increasing the quality of marine produce and size and quality of fish. However, there has been an objection from the environmentalists in this regards. The objection was that the diverting of human-quality food crops into high value luxury crops is bad (Asche, 2008). They condemn that it is as bad as diverting low-value fish into the risk of malnutrition and starvation. Thus, BSF began finding more environment friendly ways of producing bacteria to produce fish feeds from wood chips, sugarcane residue, or recaptured methane gas (from dumps, sewage, food processing plants). The research was not initially based on socially and environment friendly ways. However, after objections and accusations from environmentalists, the company sought alternative ways and this was not even an established way of research. They had simply sought to different ways. So signing off a report as being socially and environment friendly based on the contentions of the management of BSF Ltd is not correct (William, 2013). As an auditor, the approval should not be provided because a research should be based on the contentions that have not been challenged. If the audit report is signed, there will be an emphasis of matter paragraph that will state that although the company was carrying on activities which was not socially and environmentally appreciated,and was objected, condemned and compounded by many industrialists, the company resorted to alternative ways of aqua culture which are more environment and society friendly (Eilifsen et. al, 2001). Thus, the statement of audit is given after giving proper disclosures about the same. Although, getting organizational grants is sufficient to vouch that the alternative activities are definitely not degradable to the environment, but because there has been serious allegation, an emphasis of matter paragraph is always desirable and important to be fair to the users of the audit report a nd stakeholders. Exclusivity of Patents Patent of BSF Ltd.s research is not booked. The patent procurement completes after all research and development activities complete. Hence contending in the prospectus that the company has exclusive rights over the bacteria based feeds technology is complete misstatements (Klinger, 2012). This is one of the misleading information contained in the report and sends a wrong signal to the stakeholders. This statement should not appear in the prospectus, as this would amount to misrepresentation of facts. The market value of patent is estimated but not determined. In addition, statements of this kind in the annual report reduce the prospect of the company. A prospectus is a window of the company to the outside world. It is the most important introductory document. The investors and other stakeholders take their investment decisions based on the prospectus only. An investor can peer in the company with the help of the available annual report. It is like an introduction of the company to th e world. Any contention made in the prospects ought to be weighing in the truth balance and only if it is valid enough, it should be mention in the prospectus. If the management still wants such a statement to be made in the prospectus knowing it to be false simply to attract public attention and goodwill, the auditor should either express his unwillingness to agree to the same or detach himself from the audit engagement of such a company as agreeing to the same would affect his credibility. He should never agree to be associated with a company that puts false contentions in audit reports, prospectuses, or any public document for that matter. It will amount not only to his moral and ethical violation but will also attract professional disrepute and penal actions. Agreeing to a fact and providing a correct judgement on such a prospectus is misleading in nature s it leads to duping of the public. Conclusion An auditor must evaluate the advantages and disadvantages of an audit process prior to taking it. In other words, he or she must assess the risks associated with the audit assignment, nature of the assignment, duties affixed to it etc prior to deciding whether such assignment is considered or not. These are very essential requirements and if an auditor neglects any of these, then ultimately all the negative consequences must be borne by him only (Fazal, 2013). Prior to the audit assignment, there are various things that an auditor must keep in mind The detection risk stands at 80% which implies that the company has exercised due care but still it has high exposure to unidentified risks. The control risk of BSF also stands at 5% that clearly indicate the presence of fewer loopholes in the companys internal management. Hence, a weakness persists in the internal management and this needs to be sort in a quick span of time. From the above report, it is clear that proper emphasis given to the auditing part because that determines the genuine nature of the project. The assertion of BSF Ltd in the prospectus is wrong and hence, the auditors should have avoided it. The statements should be sign when it contains a true and fair view and needs independent objective of the auditor. References Asche, F 2008, Farming the Sea, Marine Resource Economics vol. 23, no. 4, pp. 527547 Bowlin, K 2011, Risk-Based Auditing, Strategic Prompts, and Auditor Sensitivity to the Strategic Risk of Fraud,The Accounting Review, vol. 86, no. 4, pp. 12311253 CBC 2016, Shift to plant based fish feed could hurt health environment, CBC news technology and science, viewed 9 September 2016, https://www.cbc.ca/news/technology/aquaculture-feed-1.3262922 Dan F. F 2005, Feeds for the future: the importance of better broodstock and larval nutrition in successful aquaculture, viewed 8 September 2016, https://www.aquafeed.com/read-article.php?id=681 Eilifsen, A; Knechel, W. Robert; W, P 2001, Application of the Business Risk Audit Model: A Field Study,Accounting Horizons, vol. 15, no. 3, pp. 193-207 Fazal, H 2013, What is Intimidation threat in auditing?, viewed 8 September 2016, https://pakaccountants.com/what-is-intimidation-threat-in-auditing/. Griffiths, P 2005, Risk-based auditing, Aldershot: Gower Klinger, D. H 2012, Moving beyond the fished or farmed dichotomy, Marine Policy. Piedrahita, R.H 2003, Reducing the potential environmental impacts of tank aquaculture effluents through intensification and recirculation, Aquaculture vol. 226, pp. 35-44. Roach, L 2010, Auditor Liability: Liability Limitation Agreements, Pearson. Ruhnke, K Lubitzsch, K 2010, Determinants of the Maximum Level of Assurance for Various Assurance Services, International Journal of Auditing, vol. 14, no. 3, pp. 233-255. Rust, M., Barrows, F., Hardy, R., Lazur, A., Naughten, K., Silverstein, J 2011, The Future of Aquafeeds, NOAA/USDA Alternative Feeds Initiative, viewed 9 September 2016 https://www.nmfs.noaa.gov/aquaculture/docs/feeds/the_future_of_aquafeeds_final.pdf. William M 2013, Freshwater Aquaculture, Echo Point Books Media, LLC.

Marketing Plan for Apple Inc free essay sample

Marketing Plan for Apple Inc Introduction Apple Inc. designs, manufactures, and sells personal computers, computer accessories and computer related software. The company also offers peripherals, networking solutions and other related services. Additionally, Apple computers designs, builds, and markets a wide array of portable digital music players, telecommunication devices alongside related accessories and services (Cameron Quinn 2011, p 288). Apple Inc owes its recent success in the highly competitive computer industry to its situation, marketing strategy and product mix that have gone a long way market the Apple brand as leader of good quality and satisfactory experience. The success of the company borrows draws a lot of inspiration from the ingenuity of its fallen CEO Steve jobs whom through his visionary leadership maintained imaginative ways doing business (Cameron Quinn 2011, p 288). Most importantly, Apple Inc is run through a combination of great strategy, innovative marketing, exceptional products and excellent product style and design. We will write a custom essay sample on Marketing Plan for Apple Inc or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page Apple’s Marketing Approach According to Ireland, Hoskisson and Hitt (2008, p 10), Apple employs a customer focused marketing strategy. In so doing, the company focuses its operations on a specific area of expertise to emerge stronger in presenting the global market with a group of products that emphasize the superior technology through lean channels of distribution. Geographical segmentation plays a major role in the marketing approach by presenting geographical markets such as the US, Europe, Latin America and Africa with limited products varieties that include personal computers, networks, software, personal organizers, telecommunications devices, and other technology integration products (Ireland, Hoskisson and Hitt 2008, p 11). Apple’s target end user professional markets and students who keep abreast with high powered technological innovations. According to McDonald and Keegan (2002, p 48), Apple’s target market strategy focuses on broadly defined vertical markets where its high-tech products are marketed through new channel relationships across international borders. This strategy focuses on the company’s competitive strength as the designer and producer of high-tech products that promise better services for the global markets. The main tactic for achieving this marketing objective to remain consistent in promoting the high quality of its products through use of innovative technologies in the international communication platform such web based technologies (McDonald and Keegan 2002, p 48). Apple’s Marketing Orientation Apple has strived to remain customer focused in its marketing activities. As a result, the company exercises socially responsible marketing approaches through provision of superior quality products at fairly affordable costs (Schein 2010, p 230). To ensure that Apple’s products sell at customer friendly prices, the company has eliminated middle men to sell directly to its customers with a view of cutting down on the costs of distribution and hence end user prices. By selling directly to the end-users, the company understands the various needs of their customers and designs products that match their specifications and give the best value for their money. Additionally, Apple continues to respond to the specifications, needs and demands of its customers by promptly designing a range of products and services that fit the specific user segment. To meet the needs of the education customers for instance, Apple has designed innovative products such as one-to-one learning solutions, professional development solutions video creation solutions, editing solutions, iMac and MacBook to accommodate their learning needs (Schein, 2010, 231). Apple has effectively implemented an elaborate approach of reaching out to its customers through a purely customer driven marketing process. These process include using innovative communication technologies such as web based technologies to reach out to and educate its target customers on the strength and quality of its products. The company has additionally segmented its markets both geographically and in accordance with needs of its various customers to serve the specific needs of each market. Apple’s Brand Centered Marketing Culture Apple has over the years thrived on selling the strengths and quality of its brand. As such, the company huge sums of money advertisements to create strong brands for its products, which go a long way to establish brand loyalty among its customers. For instance, the late CEO Steve Jobs spent $ 100 million in advertisements for the iMac which eventually became an instant marketing hit. The company has continued to spend large amounts of money to run high powered advertisement campaigns that seek to create strong brands and endear the company’s products to the target customers (Schneiders 2011, p 10). For example the company recently ran the â€Å"switch† campaign urging customers to move to Apple products. In all these advertisements, Apple has remained focused on evoking lasting emotions and projecting the human touch from the perspective of customers who have literally believed in the charismatic approach of Steve Jobs that Apple’s products are designed for the convenience of the customer and for the love of technology.