Sample Introduction Paragraph on HIV/AIDS Essay

Sample Introduction Paragraph on HIV/AIDS EssayYou may have read the sample introduction paragraph on HIV/AIDS essay online, or you may have taken an introductory HIV/AIDS course. Either way, you will be able to recognize what you need to learn if you spend some time just reading this. You'll need to know what the key points are in your introduction and also about what you are trying to cover.In writing your introductory paragraph, you are trying to give a basic overview of how HIV and AIDS can affect any man, woman, or child, and it may seem too broad. So, to start off with you should decide what you are trying to cover. What do you mean by 'the 'burden' of living with HIV/AIDS?' These are only a few questions to consider before you begin writing your introduction paragraph.An introduction paragraph on HIV/AIDS will need to use words that are simple and short. Also, you should be careful to make sure that you use the correct words. Many abbreviations will not work as they don't desc ribe the disease correctly. For example, The statistics of the number of new HIV infections reported each year are alarming. There is a need for you to describe your experience first-hand.Your introduction paragraph on HIV/AIDS can be about the struggles you've been through in terms of overcoming a fear, living with AIDS, or having a positive attitude. Remember that your introduction paragraph on HIV/AIDS should use plain language, and you should avoid using acronyms and any common negative AIDS syndrome. You should also avoid using phrases such as a situation where you'd have received treatment.It is also important that your introduction paragraph on HIV/AIDS is a strong, good writer who uses writing styles that emphasize the issues being covered. In addition, you should avoid using any grammar or spelling errors that could be looked upon as grammatical inaccuracies. For example, 'The virus is transmitted from person to person by blood and also vaginal fluids during sex.' You will also want to be sure that you use proper spacing, with as little indentation as possible. This will help to insure that the focus of your essay is on your words.Since the introduction paragraph on HIV/AIDS is the one that introduces you to your essay, it is important that you make a thorough study of your essay before you begin writing it. There are several ways to go about this. You can hire a tutor to help you write an introduction, which will speed up the process, but then you will need to choose an essay topic that you can fully describe.Remember that this is an introduction to a longer essay, and you will need to pick a topic you can fully talk about. Also, remember that an essay on HIV/AIDS needs to be focused. You should make sure that your essay is about two or three paragraphs long and should have less than 150 words. Finally, always try to avoid using the same words twice, or even using the same word more than once in your essay.

Foster Care in the Criminal Justice System

Quotes From V for Vendetta

Quotes From V for Vendetta V for Vendetta V for Vendetta FinchOne thing is true of all governments – their most reliable records are tax records.VFear became the ultimate tool of this government.VNo, what you have are bullets, and the hope that when your guns are empty, Im no longer standing, because if I am... youll all be dead before youve reloaded.FinchIf our own government was responsible for the deaths of almost a hundred thousand people... would you really want to know?Evey HammondI wish I wasnt afraid all the time, but... I am.Evey HammondGod is in the rain...Evey Hammond [about Guy Fawkes and his attempt to blow up Parliament] We are told to remember the idea, not the man, because a man can fail. He can be caught, he can be killed and forgotten, but 400 years later, an idea can still change the world. Ive witnessed first hand the power of ideas, Ive seen people kill in the name of them, and die defending them... but you cannot kiss an idea, cannot touch it, or hold it... ideas do not bleed, they do not feel pain, they do not love... And it is not an idea that I miss, it is a man... A man that made me remember the fifth of November†¦ a man that I will never forget.CreedyDefiant to the end, huh? You wont cry like him, will you? Youre not afraid of death. Youre like me.Sutler [shouts] We are being buried under the avalanche of your inadequacies, Mr. Creedy!SutlerI want this country to realize that we stand on the edge of oblivion. I want everyone to remember why they need us!

English Eassy Essay Example | Topics and Well Written Essays - 500 words

English Eassy - Essay Example Undue influence is a major disastrous tool employed by authority and those in top position to block masses from thinking rationality. The possession of tools of transformation, analysis and evaluation by a rational thinker form the basis upon which a creative and critical thinker should be rated. Such features as inquisitiveness to ascertain finer details based on the analysis of a particular issue on questions are regarded as tools amplifying the ability by people to make independent decisions. This calls for a proper identification and understanding of a particular environment a person lives in terms of people and cultural practices. Culture has led to determent in decision made based on stereotype and superstition as people infer from deeply-rooted culture. The is mind cornered and enclosed thus blocked from developing open-mindedness to see solutions behind every challenge. The results are that people fall into circumstance motions. Foster rates real freedom as a conglomeration of attentiveness, exposed, discipline, caring to oneself and others as well as appreciating the need to sacrifice for others through own effort. In his book, â€Å"This is Water†, Foster illustrates; essential lonesomeness of a person, the significance of being positively adjusted and the difficulty of empathy as hindrance to attain freedom of mind. Wallace attaches high education to consciously think about meaning, perception of others and defines how to act when faced with situations. Based on this revelation, the researchers self-evaluation indicates that he is still cannot be rated as a conscious human. Education is viewed as a vessel to redefine individual culminating into sympathy and consciousness making one rated to have climaxed true freedom. Wallace alludes to three fish and water to explain the meaning of liberal arts as making one understand the importance of environment to freedom of mind (Wallace, 167). He calls for

Discussion questions Article Example | Topics and Well Written Essays - 250 words - 1

Discussion questions - Article Example I agree with the constituencies who argue that the flag preserves the fallen heroes’ legacy. On the other hand, the heroes represented by the flag were against the civil rights which promote racism in the region. The governor should, therefore, remove the flag to reduce cases of unrest and discrimination in South Carolina (Eugene 2011). Q2. Policy making is one of the toughest process lawmakers, and policy implementers go through in any given region. This is because; there are conflicts with respect to the views of various policy makers. Every person is mandated to personal opinion which leads to conflicting versions in the policy making process. It also clear that, some problems in society are not public problems considering the place the place that experiences the problem (Peter 2001). Q3. Regionalism is an approach in policy making that promotes the idea that some problems in the society are not public issues. This is because, the problem affecting a particular region do not affect other regions equally (Eugene 2011). Regionalism has various benefits in problem-solving across the country. For example, the issue of Marijuana consumption and peddling in the U.S has found a solution through implementing laws that legalize its use in the rampant states of Washington and Colorado. This makes it easier for the government to control the use of Marijuana in the specified states. Regionalism is effective in controlling cartels dealing with distribution of the drugs in Colorado and Washington. This is because it helps in eliminating other criminal activities accompanying illegal sale of Marijuana (Peter

Examining Related-Party Transactions And Corporate Fraud

Examining Related-Party Transactions And Corporate Fraud Related parties represent a link where one party can exercise control (direct or indirect) or significant influence over the operating policies of the other party. According to FRS 8 and IAS 24, a related party includes an entitys subsidiaries, associates, joint venture interests, directors and family members of  directors. Related-party transactions are legitimate activities and serve practical purposes such as: They are recognised in corporate and taxation laws. They have their own standards for accounting treatment. Systems of checks and balances have been built around them to make sure they are conducted within these boundaries. The following parties are not considered as related parties in IAS 24: Parties which have normal dealing with an entity. Examples include providers of finance, trade unions, government agencies and public utilities. Parties such as customers, suppliers, distributors and franchisors on which the entity is economically dependent. Two venturers sharing joint control over a joint venture. Two entities having a common directors or other member of key management personnel are not considered as related parties. Related Party Transactions Related party transactions (RPTs) are defined in IAS 24 as any transactions made between the related parties irrespective of whether a price is charged or not. The transactions include transfer of resources, services or obligations. In other words, RPTs are transactions between a company and its management, board members, principal owners, or members of the immediate families of any of these groups. Examples of RPTs under IASB include rendering or receiving of services, purchase or sales of goods, leases, provisions of guarantees or collateral, purchase or sale of property and other assets, among others. Moreover, FASB (1982) states that RPTs include transactions between a company and its affiliates. Affiliates refer to entities which control the company, they are controlled by the company or they are controlled by another entity which also controls the company. Examples of RPTs under FASB include services received or furnished, borrowings and lendings, guarantees among others. Scenarios under related party transactions When an individual purchases a stock, bond, note or mutual fund from a family member or related party entity, he becomes entitled to the related party rules and under these rules, the individuals cost basis will actually depend on whether he ends up selling it at a gain or a loss. For example, the individuals sister owned stock of XYZ Corp which she bought for $20,000.   It had declined in value to $10,000 when he bought it from her.  Ã‚   Therefore, she is  not allowed to claim a  capital loss when she sells it to him because he is a related party. Gain scenario: If later the individual sells the stock to a  third, unrelated party  for $22,000, he will experience a true gain of $12,000 on his own acquisition cost of $10,000. However, he only have to declare  a capital gain of $2,000 for  income tax purposes because  he is allowed to use a carryover basis from his sister, since she was not able to claim the previous  disallowed loss.  Ã‚   Loss scenario: If the individual sells it later to a  third, unrelated party  for $8,000, he will have a true loss of $2,000 on his own acquisition cost of $10,000,  and he can only declare  a capital  loss of $2,000 for  income tax purposes.   However, he is not allowed to use a carryover basis from his sister, even though she was not able to claim the previous  disallowed loss. The tax savings from the previous disallowed capital loss are wasted and no one claimed them. Disclosure The objective of IAS 24 is to ensure that an entitys financial statements contain the disclosures necessary to draw attention to the possibility that its financial position and profit or loss may have been affected by the existence of related parties and by transactions and outstanding balances with such parties. The IAS 28 requires the following to be disclosed: Relationship between parents and subsidiaries: The entity should disclose the name of its parent company or of its ultimate controlling party irrespective of whether there have been any transactions occurred between them. In the case where neither the parent company nor the ultimate controlling company produces financial statement for public use, then the next most senior parent that does so must also be disclosed. Management Compensation: The compensation of the key management personnel must be disclosed in total and for each of the following categories: Short-term employment benefits Post-employment benefits Other longer benefits Termination benefits, and Equity Compensation benefits. Related Party Transaction: If transactions have been made between the related party, then for each categories of the related party, the following should be disclosed separately: The amount of the transactions The amount of the outstanding balances including terms and conditions and guarantees Provisions for doubtful debts related to the amount of outstanding balances Expenses recognised during the period in respect of bad or doubtful debts due from related parties. Types of RPT that lead to corporate frauds Many high profile companies have made an abuse use of related party transactions to succeed in involving in fraudulent activities. These include companies such as Enron, Adelphia, Tyco and others. Sales to ( or purchases from) related parties of goods and services According to Pesaru (2002), a related-party sales transaction represents the link between the company and the customer. In this particular transaction, it is usually difficult to identify the related parties. Thus, companies use this technique for boosting revenue. As such, the undisclosed related-party transactions may be used to fraudulently inflate earnings. Companies use accounting trick to mislead the users of financial statements. Presenting a series of sales, which are executed with an undisclosed related-party and which are insignificant is an example of accounting trick used by companies. Moreover, sales made to related party transactions can also lead to corporate frauds if the sales transactions are categorized under fictitious sales. Fictitious sales include round-trip sales. SEC 2003 defines round trip sales as simultaneous pre-arranged sales transactions often of the same product in order to create a false impression of justifying those fictitious sales transactions of falling under the normal ordinary course of the business. This type of transactions inflates sales figures and thus leads to overstatement of revenues. On the other hand, the purchase of goods or services from related parties is another type of RPT. This type of RPT may lead to fraud when the purchases are not disclosed or when they are considered as unauthorised transactions. Companies create fictitious purchases of services from related party to conceal a misappropriation. For instance, in the Tyco case, it was found that the company failed to disclose a finders fee paid to an outside director in connection with an acquisition. Besides, one of the principal owners of PNF Industries, Inc. created fictitious records to conceal a misappropriation by claiming that he was owed consultation fees. Since the payments were considered as unauthorised, he falsified a minutes of a directors meeting to authorize the fees. Non-reported purchases from a related party understate expenses and the effect of the understated figure of expenses is reflected in an overstated sales figure. On the contrary, non-reported revenues and fictitious purchases lead to understatement of income. This whole scenario is summarised in the following diagram. First scenario: Effect: FICTITIOUS SALES OVERSTATEMENT OF REVENUES SMOOTHING INCOME NON-REPORTED PURCHASES Second scenario: NON-REPORTED REVENUE FICTITIOUS PURCHASES UNDERSTATEMENT OF INCOME Genuine sales can be made to the related party in such a way that this transaction transfer wealth to the related party. This can be done if genuine sales are made below its market price to the related party. Another way of transferring wealth to the related party would be unnecessary purchases of goods and services or even purchases above its market price by the company. The other side of the coin will be transferring wealth from the related parties to the company. This is possible when actual sales are transacted to related party at above market prices or when purchases are made below market prices from the related party. The situation of genuine sales being transacted in a manipulating way can have two impacts: Firstly, if the company is already facing a crisis in terms of low profits for instance, then the latter can opt for transferring wealth from the related party to itself. And, if the company is transferring its wealth to the related party, this will lead to misappropriation of companys assets. Both of these impacts will lead to fraudulent financial reporting. To better understand the picture, a diagram is illustrated below: Scenario of sales: GENUINE SALES Made to related parties under market prices Made to the company over market prices LEADS TO TRANSFER OF WEALTH To the company To related parties Scenario of Purchases: PURHASES MADE TO Related parties over market prices The company from related parties under market prices LEADS TO TRANSFER OF WEALTH To the company An example of a company which uses this to involve in fraudulent activity is Livent Inc., Humatech Inc. and Enron. Livent Inc has mischaracterised certain receipts as revenue. In fact, the receipts were actually borrowings since there were side agreements obligating the company to repay the funds. The counterparty companies were related parties since the top executive of Livent Inc were a member of their boards. In the case of Humatech Inc, the CEO and the CFO secretly controlled the improper recognition of revenue which was actually sale to a foreign distributor. Indeed, the foreign distributor was a related party but however no disclosure has been made of the transactions. Furthermore, Enron has made a payment to one of its employees of around $ 10 million and the CFO took it as a SPE. The employee then via a payment to the CFOs family members, share a portion of its fees to the CFO. Loans to and from the related parties The provision of loan to and from the related parties is another major type of RPT. Lack of transparency involved in recording the following transactions outlined below of a company leads to understatement of its liabilities: Non- recognition of borrowings by the company to the related parties Non-disclosure of obligations incurred for the related parties in terms of guarantee Disclosure of loan transactions to related parties If loans are given to the related parties by the entity are reported accordingly in the financial records of that firm, the issue that arises is in terms of the collateral which is used as a medium to get the finance. In fact, what usually happens is that in case of related party transactions companies tend to overstate the value of these collaterals. Manipulating interest rates Wealth are transferred to related party by either borrowing from a related party at above-market interest rates, or lending to a related party at below-market interest rates. If the related parties borrow from the company at an interest rate which is above the market interest rate, this leads to a transfer of wealth to the company. Similarly, if the company is financed out by the related parties at below-market rates or off-market, this would again leads to a transfer of wealth from the related parties to the company. According to Freidman et al. (2003), this kind of practice is referred to as propping. On the other hand, if the company lends the related parties at an interest rate which is lower or even off the market interest rate, this will lead to a transfer of wealth from the company to the related parties. The scenario of manipulating interest rate can be easily understood through the diagram below: Scenario: transfer of wealth to the company: COMPANY Borrows from the related parties at a lower market interest rate Lends to related parties at a higher market interest rate Leads to transfer of wealth to the company If borrowings from a related party are not recognised, this will result in an understatement of liabilities. Moreover, over-estimating the collectability of loans to a related party leads to an overvaluation of assets. These situations are known as loan related misstatements and this may eventually leads to frauds. Several companies adopted this technique when preparing their financial statements. For example, Adelphia understated its liabilities by $1.6 billion. It failed to report its obligation under the credit facility by claiming that its obligation was merely a guarantee which did not require disclosure. In addition to this, Adelphia has netted $ 1.351 billion related party receivables with against related party payables, which has enable them to hide $ 1.348 billion of related party payables. The netting has also allowed them to hide the amount of transactions between the Adelphia and the company owned by Rigas family which was Adelphias controlling shareholders and management team. Indeed, the SEC has stated that the Rigas family has illegally excluded over $2.3 billion in bank debt by deliberately shifting those liabilities onto the books of Adelphias off balance sheet, unconsolidated affiliates and created sham transactions backed by fictitious documents to give the false appearance that Adelphia had actually repaid debts when, in truth, it had simply shifted them to unconsolidated Rigas-controlled entities. Moreover, PrintontheNet.com did not disclose that it had guaranteed $7.3 million in related parties loans. In the case of Tyco, Mr Kozlowski, who was the former Chief Executive Officer of Tyco International borrowed $ 242 Million from a Tyco program, with the intension to facilitate the executives to pay taxes on restricted-stock grants. However, instead of utilising the funds for that purpose, he spent the finances on yachts, fine art, estate jewelry and luxury apartments. In the same way, Mr Swartz, Tycos former Chief Financial Officer took a lo an of $72 Million from program and made personal investment and business ventures with that money. In the Enron case, Mahonia, a special purpose entity (SPE) which was controlled by a financial institution was employed to make some of the Enrons transactions disguised a borrowing of $ 2.6 billion from the financial institution as forwards contract. Hence, as a result of the disguised loans, cash flowed from the financial institution to Mahonia and then from Mahonia to Enron. Investment in related parties It is crucial to disclose investments in related parties in order to prevent frauds from occurring. Managers tend to manipulate earnings via tunneling actions in order to maintain the companys stock performance. As a result, investment decisions would be expropriated if such decisions are determined based on the financial disclosure. If investment in the equity of a related party is not reported correctly, this will lead to an overstatement of assets and hence will mislead investors about insider activity. Several companies had inflated their assets with RPTs. For example, an investment of $2.5 million in a venture capital fund by Hollinger was not disclosed. Moreover, in the Enron case, using the special purpose entities (SPEs) the managers was able to hide unfavourable performance of their investment decisions. Tonka is another example of a company which involve in fraudulent activities. The CFO of the company secretly owned a company and he misappropriate assets of Tonka by making the corporate funds to be improperly been invested in his company. Hence, it can be seen that many companies has misused related party transaction to involve in fraudulent activities. However, the Sarbanes Oxley Act 2002 has prohibited only one type of related party transaction which was loans to related parties. Indeed, in a study by Henri et al. (2007) which examined 83 SEC enforcement actions involving in related party transaction and fraud, it was found that the most frequent type of related party transaction was loan to related party. RPT: A cause for concern Many accounting frauds such as Enron, Adelphia, Tyco, Refco, Hollinger, Rite Aid have occurred during the past years and have shown concern towards related party transactions. This is because in one way or the other, related party transactions were involved, creating concern among regulators and other market participants about the appropriate monitoring and auditing of these transactions. However it has been pointed out that research has provided a mixed picture of the role of related party transactions in fraudulent financial reporting. For example, research has shown that related party transaction disclosures are quite common (Gordon et al. 2004a; Wall Street Journal 2003). However, since fraudulent financial reporting is relatively uncommon (Lev 2003), and furthermore most frauds2 apparently do not involve related party transactions (Shapiro 1984; Bonner et al. 1988; SEC 2003), it is reasonable to assume that most disclosed related party transactions are not fraudulent. According to Gordon et al. (2004), RPTs play a fundamental role in a firms corporate governance environment. It is said that RPTs are an aspect of corporate governance because these transactions are complex issues between a company and its managers, directors, subsidiaries and major shareholders. RPT is considered as an issue to corporate governance because of the problems of asymmetric information between the firms manager and external capital markets. Additionally, RPTs result in higher agency costs. This is due to the alignment of decision-making and monitoring rights. Moreover, according to Johnstone and Bedard (2004), RPTs are difficult to audit and these transactions represent a potential audit risk. When examining the financial statements of companies, auditors do not have adequate information on related party. Is it fair to blame only bad corporate governance for corporate failures? Bad corporate governance is one of the reasons which account for the corporate failures. Corporate governance issues, like those with related party transactions, crop up because of the existence of asymmetric information between shareholders and the firms managers. Existing research has shown that certain board characteristics and CEO pay-performance sensitivity are useful governance mechanisms which help to improve managerial agency problems. For example, large board size, which is observable and disclosed in proxy statements, has been found to be negatively correlated with firm value and interpreted as indicative of weak corporate governance (Yermack, 1996). However, this does not conclude that corporate failures arise only because of bad corporate governance. There are multitude reasons behind the corporate scandal. For instance, it has been seen that a lack of regulations is one of the reasons. It is believed that the erosion of accounting practices begun in the 1980s as firms tried to balance strict standards with a desire to please clients and increase consulting business. Research has shown that a lack of government regulation was one of the major causes of the huge energy trading firm Enron. This firm reported profits of hundreds of millions of dollars ($979 million in 2000, alone) before collapsing in 2001. Other examples include poor management structures, lack of independence and objectivity by auditors as well as poor business ethics. Ethics can be defined as moral philosophy. It is basically the discipline concerned with what is morally good and bad, right and wrong. The term is also applied to any system or theory of moral values or principles (Ethics, Encyclopedia Britannica Online, 2000). However, when this term is applied in the business context, it is said to be the study and evaluation of decision making by businesses according to moral concepts and judgments (Business Ethics, The Columbia Encyclopedia, 2007). For instance, in the Enron case, the auditors applied reckless standards to do their audit because they were receiving significant consultation fees from the company.

Different World Markets Essay

It is commonly accepted that marketing strategies play very important roles in most international organizations. Some believe that a company which plans to expand its business and want to be a successful international firm should have very effective marketing strategies. As a number of writers (John, Letto-Gillies, Cox and Grimwade 1997, Ketelhohn 1993, Johnson and Scholes 2002) have pointed out, international marketing strategy is concerned with making important policy decisions affecting the long-time direction of the company. This paper first proposes the importance of international company’s marketing strategy, and then considers how to make a competitive marketing strategy and carry out it in a right way. After that, it will look at how to understand ‘change’ in business environment and what organizations should pay attention to in a changeable market. In the final part, it will focus on a specific international company’s global marketing strategy. Importance of international marketing strategy. Over the years, many definitions of ‘marketing strategy’ have been made and developed, a typical definition was made by Quinn (cited in John, Letto-Gillies, Cox and Grimwade, 1997) who describes marketing strategy as: †¦ the pattern or plan that integrates an organisation’s major goals, policies and action sequences into a cohesive whole. A well-formulated marketing strategy helps to marshal and allocate an organisation’s resources into a unique and viable posture based on its relative internal competencies and shortcomings, anticipated changes in the environment and contingent moves by intelligent opponents. (Quinn 1980:pp3) According to John, Letto-Gillies, Cox and Grimwade (1997), although there were many definitions about marketing strategy, most of them emphasize the same direction in which the organization is developing, where the organization is going, where the organization is or where it should be. In fact, problems mentioned by them are the biggest headache and trouble maker for most international enterprises, thus marketing strategies enable  companies to find out how and where to develop. As Hill (2005) sees the marketing strategy in international business, nowadays, process of the global economy and liberalization of investment environment result in many global markets becoming extremely competitive, in order to get more profit in such an international environment, a company should have a very clear marketing strategy which cares a lot about its position. In all models of marketing strategies, international marketing strategy is a very large part and it affects other part of strategies to a international company in a certain degree. As Manu (1992) has pointed out, more and more organizations take the whole world as their market with the quickening process of globalization in the past decades, the role and effective marketing strategies in different geographic market-places become a greater need for them to analyse caused by the growth in the globalization of business and markets. All these indicate that marketing strategies do have important influence on international enterprise’s performance; therefore an effective marketing strategy cannot be ignored when companies plan to expand their business. How to make a competitive marketing strategy. From the very start, how to make a competitive marketing strategy is always the problem which international companies have to face. As Ketelhohn (1993) has pointed out, a strategic analysis is the most important of all; it starts by setting the generic strategies which are hypotheses in the industry and finding out the main success factors which are related to each strategy. Then consulting teams in the company should check their understanding of those marketing strategies by comparing them with documented facts. Once they are satisfied with those marketing strategies which they think fit their enterprises’ capabilities, they are able to choose consultants and build strengths in key success factors in which the firm is weak by recommending investment projects. All these details should be considered into companies’ marketing strategies, after planning and making marketing strategies, the next important step is taking those marketing strategies into action and managing them in a right way, good strategic management is not only related to one department, but the  responsibility of the whole company, as Johnson and Scholes (2002) see it, ‘marketing strategy is about how organizations perform overall. Since very few individuals sit at the very top of organizations, their experience of, and contribution to, strategic success is from â€Å"below†. They will operate in parts of an organization where their day-to-day work is dominated by issues about that function’. According to them, enabling the success of marketing strategy in action should from the very top managers to individuals lower down as resources and competences which are crucial in this process are controlled by them. ‘Change’ in business environment. Change is accepted widely in our modern life, it also exists in the business environment all the time, according to the research of Drummond, Ensor and Ashford (2003), ‘the phrase â€Å"change is the only certainty† has become something of a business mantra. All organizations are subject to increasing levels of change.’ Actually, every change exists in the market has the original factor which concerned with the environment where international organizations carry out their marketing strategies, Carter (2002) identifies those factors as political factors, economic factors, technological factors, social or cultural factors, legal factors and competitive factors. It is very important for international companies to full understand these various factors and identify the most important kinds of factors which may influence the company and its consumers’ relationship when they carrying out foreign marketing strategies. Peugeot Company was established in France in 1890 and now it has become one of the ten biggest car manufactures in the world. In order to explore the market, Peugeot invested in Guangzhou, China, in 1985, it failed and left China in 1997. The main reason is lack of competitiveness of its products. On the other hand, Dongfeng Peugeot was created in China. From the external environment, four pieces of information are very clear: firstly, China entered into WTO and then cut its tariffs on auto imports. Secondly, China’s car market is booming. Thirdly, personal incomes are increasing. Finally, more competitors are entering into China’s market. By analysing and  summarising Peugeot’s marketing strategies, there are four main marketing strategies related to its operations: firstly, Peugeot tries to improve the quality and design and find out the acceptance of Chinese marketplace. Secondly, it cuts prices to boost sales. Thirdly, it offers an effective on-line sale channel. Finally, it tries to improve customer service all the time. In conclusion, there is no doubt that marketing strategy plays a crucial role in international enterprises. Making an effective global marketing strategy is a good beginning, carrying out the marketing strategy in a proper way is very essential in the globalization process, understanding the market’s change and identifying problems which is related to a company are also very important in carrying out the marketing strategy. All these steps are linked with one another; they are key points relating to the marketing strategy which is really necessary in international organization. References: Cater, S (2002) International marketing strategy. London: Elsevier Science Ltd. Drummond, G., Ensor, J,. and Ashford, R (2003) Strategic Marketing Planning and Control. London: Butterworth-Heinemann Publications. Hill, C.W.L (2005) International Business. New York: The McGraw-Hill Companies. John, R., Letto-Gillies, G., Cox, H., and Grimwade, N. (1997) Global Business Strategy. London: International Thomson Business Press. Johnson, G. and Scholes, K (2002) Exploring Corporate Strategy. Edinburgh: Pearson Education Limited. Ketelhohn,W(1993)International Business Strategy.London: Butterworth-Heinemann Ltd. Lasserre, P (2003) Global Strategic Management. New York: Palgrave Macmillan Houndmills. Manu, F.A. (1992), â€Å"Innovation Orientation, Environment and Performance: A Comparison of U.S. and European Markets,† Journal of International Business Studies, 23 (2), 332-59.