The Marketing of the PlayStation

The PlayStation consoles produced by SCEI built a good reputation among the community of gamers: 3% of PS3 users experienced technical problems, while 42% did with the Xbox. Only 9% say they want to change their PS3 for an Xbox 360. 90% of the PS3 users voted having a satisfactory experience compared to 66% for the Xbox 360 users. % of the PS3 users have problems with the reliability of the console compared to 20% of the Xbox 360 users. These surveys have been made by vgchartz, gamespot and psu. All these strengths allowed SCEI to be placed in the stars in the BCG matrix.Weaknesses But SCEI has also few weaknesses from its internal environment: They don't market a lot to children and prefer to aim a mature public. They lose many potential customers who would turn to the Nintendo company that always targeted an immature public: the parents choose a Wii console for their children because they are afraid that the PS3's violent games will have bad effects on their ids according to Halocr ossing. Products from SCEI are also considered as expensive due to the high technology involved in their consoles: The PS3 was sold $599 at its launch compared to $399 for the Xbox 360 and $299 for the Wii.This high price made the buyers hesitate according to vgsales. SCEI has opportunities from its external environment: The culture in the U. S. for the violence increases every years: gun crime goes up by 89% in a decade according to the Dailymail. The violent american movies motivate the population to act in the same way. The video games allow these people to fulfill heir wish for destruction and violence by giving them a virtual control. The PlayStations always targeted that population and have the reputation to welcome violent games.The population's trend to seek for a highest display definition for their home cinema contributes to the success of the Blu Ray technology from SCEI: The PS3 is the only console equipped with a Blu Ray player so consumer may want to choose the PS3 ove r the other consoles so that they can play games and watch high quality videos from the same device. The HD dvd technology competed with the Blu ray one but failed because it was inferior according to the Inquirer. But SCEI has also threats from its external environment: The threats come essentially from the hard competition with the Nintendo and Microsoft companies.Nintendo seduces the children that SCEI doesn't. Microsoft targets the same segment than SCEI. Microsoft is the main competitor of SCEI. Anti-violence movements in U. S. criticize the violent video games and force the government to impose restrictions like age ratings from the Motion Picture Association of America. The violent video games have been accused to be the cause of the increasing violence in U. S. according to the Christian Science Monitor. 3. Market segment and positioning a. Segment SCEI targets gamers who like violence and complexity.

Chapter 4 : Account Titles and Preparation of Financial Statements

Chapter 4 : Account Titles and Preparation of Financial Statements| Article 14 : The balance sheet items shallbe categorized as follows: 1. Assets. (1) Current assets. (2) Funds and long-term investments. (3) Property, plant and equipment. (4) Depletable assets. (5) Intangible assets. (6) Other assets. 2.Liabilities. Article 15 : Current assets mean unrestricted cash and cash equivalent, short-term investments, and other assets that are convertible to cash or expended within one year. Categorization and evaluation of current asset titles along with required explanatory notes are as follows: 1.Cash and Cash equivalent: cash on hand, deposits with banks, cash for revolving use, petty cash, and short-term and highly liquid investment that can be converted into a fixed amount of cash with interest fluctuation having small impact thereon, excluding those already set aside for use or restricted by law or contract; the account nature and required notes are as follows: (1) Non-demand-deposit s with maturity over a year shall be specified. 2) Time deposits (including negotiable certificates of deposit) shall be reclassified as other assets if provided as lien for a long-term liability or as other current liabilities if provided as lien for a current liability, and shall be specified in the notes for the fact of collateralization.Refundable deposit shallbe classified as a current or other asset by the long- or short-term nature, and shall be specified in the notes. (3) Compensating balances shall be classified as current assets if arising from short-term loans, or reclassified as other assets or long-term investments if arising from long-term liabilities. 2.Short-term investment: defined as investment that is short-term; the nature of titles and evaluation thereof and the required explanatory notes are as follows: (1) Financial asset with change in fair value being recorded as gains or losses and financial asset available for sale shall be valued using the fair value on t he balance sheet date; the fair value of listed or OTC stock and depository receipts indicate the closing price on the balance sheet date. 2) Financial assets which need to be sold within a short period of time, thus changing in fair value and incurring a gain or loss, must be reflected in the financial assets records or when determining how to measure the gains or losses, you decided on using fair value to reflect these changes in fair value, these figures must also be reflected in your financial asset records. 3) Financial asset available for sale shall mean the non-derivative financial assets other than the financial assets with change in fair value being recorded into gains or losses, which financial assets are to be held until the date of expiry. 4) Short-term investments provided as a lien, collateral or refundable deposit shall be recorded as a short-term investment if the liability for such an investment is provided as a guarantee; if a short-term investment is provided as a guarantee for a long-term liability, such investments shallbe recorded as long-term investments. Facts regarding the guaranteeshall be specified in either case. 3.Hedging financial assets: defined as the financial assets set up in hedging accounting, which are used as effective hedging tools, shall be measured by fair value and divided into current and non-current according to the liquidity of the items to be hedged; non-current hedging financial liabilities shall be recorded as hedging financial liabilities under other assets. 4. Notes Receivable: defined as various notes which are collected by the business entity.The accounting nature, valuation and required notes are as follows: (1) Shall be valued at the present value, or may be valued at the face value if maturing within one year. (2) Notes receivable that were discounted or transferred to others shall be deducted and specified. (3) Notes receivable arising from operations shall be presented separately from those not arising f rom operations. 4) Large-sum notes receivable from related persons shall be presented individually. (5) Notes receivable that are provided as collateral shall be specified in the notes. (6) Notes receivable determined to be uncollectible shall be written off. (7) Notes receivable shall be valued at closing for the uncollectible amount, and any allowance for the uncollectible amount shall be properly provided and presented as the contra account of the notes receivable. 5.Accounts Receivable: defined as the claim of the business entity arising from selling goods or services; the accounting nature, valuation and required notes are as follows: (1) Shall be valued at the present value or may be valued at the book value if maturing within one year. (2) Large-sum accounts receivable from related persons shall be presented individually. (3) Unrealized interest revenues from installment sales shall be presented as the contra account of the accounts receivable. 4) Accounts receivable to be co llected over one year, shall be specified in the notes for the amount of expected collection of each year. (5) â€Å"Designated Collateralized Accounts Receivable† shall be disclosed in the notes. (6) Accounts receivable that includes receivables from a long-term construction contract shall be presented and specified in the notes for the reserved portion that has been billed as it pertains to the construction account.Where the expected collection of the reserved amount runs past one year, the expected amount of collection for each year shall be specified in the notes. (7) Accounts receivable determined as uncollectible shall be written off. (8) Accounts receivable shall be valued at closing for the uncollected amount, and an allowance for the uncollectible amount shall be properly provided and presented as the contra account of the accounts receivable. . Other Receivables: defined as the receivables that do not belong to the categories of receivables in the preceding paragrap h; the account nature, valuation and required notes are as follows: (1) Other receivables exceeding five percent of the sum of current assets shall be presented separately by nature or object. 2) Other receivables shall be valued at closing for the uncollected amount, and an allowance for the uncollected amount shall be properly provided and presented as the contra account of the receivables. Where the receivables are classified greater detail, , the allowance account shall also be presented accordingly. 7.Inventories: defined as merchandise or goods, either finished goods or by-products for sale in normal operations along with goods that are work-in-process to be sold upon completion, or raw materials or supplies used directly or indirectly in the production of goods (or services) for sale; the account nature, valuation and required notes are as follows: (1) Inventories shall be valued using the lower of cost or market price method. 2) Inventories with defect, damage or obsolescenc e causing an obvious decline in value shall be valued based on the net realizable value. (3) Inventories that are provided as lien or guarantee, whose usage is supervised by creditors, etc. shall be specified. 8. Prepayments: defined as various costs and expenses prepaid.With exception for funds required by contract for the purchase of fixed assets and construction funds for unfinished construction funds, which should both be categorized as fixed assets. 9. Other Current Assets: defined as current assets that do not belong to the previous seven categories of current assets. However, any of the previous categories of current assets, with the exception of cash, not exceeding five percent of the sum of current assets may be merged into other current assets. Article 16 : Funds and long-term investments are defined as the various funds set aside for operational purposes and long-term investments used by the business for special purposes; the account categories, valuation and required not es are as follows: 1. Funds: defined as assets provided for special purposes, including sinking funds, improvement and expansion funds, contingency loss funds and other related mutual funds. The resolution and implementation method on which appropriation of the funds is based shall be specified. 2.Long-term Investments: defined as investments of a long-term nature, such as investment in other enterprises, purchases of long-term bonds or investments in real estate or other related investments; the account nature, valuation and required notes are as follows: (1) Long-term investments shall be specified for the valuation basis and shall be presented separately by nature. (2) The accounting handling of long-term equity investments valued by equity method shall follow the provisions of the Statement of Financial Accounting Standards No. announced by the Accounting Research and Development Foundation of the Republic of China (hereinafter referred to as the â€Å"Statement of Financial Ac counting Standards†). (3) The accounting handling of long-term equity investments not valued by the equity method shall follow the provisions outlined in the Statement of Financial Accounting Standards No. 34. (4) Long-term investments that are provided as lien or subject to restrictions, limitations, etc. hall be specified. (5) Long-term equity investments measured by cost means those who possess the following securities without material impact or the derivative products moving along with such securities and deliver through such securities: 1. Equity securities that are not traded at the stock exchange or not traded over the OTC. 2. Emerging stock. (6) Financial assets in held-to-maturity: defined as non-derivative financial asset with fixed or determined collection amounts and date of expiry, which business have aggressive intent and capability to hold until the date of expiry. Bond investments which are held until the date of expiry shall be measured by amortized cost; inve stments held until the date of expiry that expire within one year shall be recorded as a current asset. (7) Bond investments measured by amortized cost: defined as bond investment without the open quote of active market with fixed or determined collectable amount that meet the following conditions: 1.Not destined to be measured by fair value and the change of fair value being recorded as gains and losses. 2. Not destined to be available for sale. | Article 17 : Fixed assets defined as tangible assets which are provided for use in operations, not intended for sale, and used for more than one year; the account categories, valuation and required notes are as follows: 1.Land: defined as land or permanent land improvements used in operations; its valuation includes acquisition costs, land improvements of a permanent nature and increases in value from revaluation, etc. The estimated reserve provided for land value increment tax on the increase in value from revaluation shall be classified as a long-term liability.Land that is temporarily registered under the name of others, rather than that of the business entity itself, due to legal restrictions shall be disclosed in the notes and all safeguarding measures shall be specified. 2. Buildings: defined as self-owned building and structures and other accessory facilities; the valuation includes acquisition costs of the building and structures, capitalized expenditures after acquisition that extend the useful life or ervice potential of the asset, and increases in value from revaluation. 3. Machinery and Equipment: defined as self-owned machinery or shall be valued at cost and may be classified as fixed assets or intangible assets. Leasehold improvements must be depreciated or amortized reasonably and systematically without interruption based on its durable lifespan or lease term, depending which one comes first, then they can be transferred as a compensation in a rational and systemic method or share its cost. . Miscella neous Fixed Assets: defined as the assets that do not belong to the previous five categories; the valuation includes acquisition costs and capitalized expenditures prior to acquisition which extend the useful life or service potential of the asset, thus increasing in value from revaluation. 7.Construction in Progress and Prepayment for Equipment: defined as construction operations that are in process or installations that are unfinished along with prepayments for purchases of fixed assets to be used in operations The valuation includes the costs incurred during the process of construction and installation. Fixed assets should be specified for the valuation basis and, if revalued, the date of revaluation and the amount of increase or decrease must also be specified.With the exception of land, other fixed assets, upon reaching an useable condition, shall be depreciated reasonably and systematically during each period without interruption with the depreciation method specified, and the depreciation shall be transferred by nature to expenses or indirect manufacturing costs of each period; the accumulated depreciation shall be presented as the contra account of the fixed asset. Fixed assets with no operation value shall e regarded as other assets below the net realizable value or book value. The cost and accumulated depreciation of the assets that have no net realizable value must be written off and the difference shall be recognized as a loss. A fixed asset that is still in use after its service life shall be depreciated based on the salvage value. Fixed assets that are provided as guarantee, mortgage, collateral, etc. shall be specified. Article 18 : Depletable assets are defined as natural resources whose value decreases after extraction, cutting or other means of alteration; the account valuation and required notes are as follows: 1. Depletable assets shall be recorded according to the exact cost of acquisition, exploration and development. 2. Depletable assets should be specified for the valuation basis and, if revalued, the date of revaluation and the amount of increase should be specified. . Depletable assets shall be depleted reasonably and systematically each period without interruption within the estimated extraction or useful life with the depletion method specified. The depletion shall be transferred to inventories or cost of goods sold. The accumulated depletion shall be presented as the contra account of the depletable asset. 4. Depletable assets that are provided as guarantee, mortgage, collateral, etc. shall be specified. Article 19 : Intangible assets are defined as assets of economic value but without physical existence; the account categories, valuation and required notes are as follows: 1. Trademarks: defined as trademarks that are legally acquired or purchased; the valuation thereof shall use the unamortized cost. 2. Patents: defined as patents that are legally acquired or purchased; the valuation thereof shall use the un amortized cost. 3. Copyright: defined as the rights to publish, sell or perform the original or translated work of literature, art, academe, music, movie, etc. the valuation thereof shall use the unamortized cost. 4. Computer Software: defined as computer software purchased or developed for sale, rented or marketed by other means; the valuation thereof shall use the unamortized portion of costs of purchase or costs incurred from the establishment of technological feasibility to the production of product masters. The costs incurred prior to the establishment of technological feasibility shall be expensed as research and development costs. . Goodwill: defined as the goodwill acquired at a given price; the depreciation test shall be conducted annually. Recognized goodwill impairmen cannot be reversed. 6. Organization Costs: defined as the necessary costs incurred for organizing a business entity during its startup period. Organization costs shall be valued at the unamortized cost. Self -developed intangible assets that cannot be clearly identified, as goodwill, shall not be recognized as assets.Research expenditures and development expenditures, with the exception of commissioned research where the costs can be totally recovered according to contract, must be regarded as an incurred expense. However, development expenditure meeting the following requirement can be capitalized; the amount of capitalization cannot exceed the estimated present net income value on future recovery, the present value for estimated future income post subtraction of recurring research, development expenditure, production cost and marketing expenses: 1.Technical viability has been made possible to complete such intangible asset. 2. Business entities intend complete such intangible asset and put it out for use or sale. 3. Business entities are capable of using or selling such intangible asset. 4. There exists a specific market encompassing intangible assets or its products; such intangible asset for internal use shall possess useful qualities. 5.Business entities have sufficient technology, finance and other resources to complete such development project and use or sell such intangible asset. 6. Expenditures that are regarded as such intangible asset during the development period can be reliably measured. Intangible assets shall be specified for the valuation basis; those whose duration of economic benefit can be reasonably estimated shall be reasonably and systemically amortized over the years of useful life. The length of amortization and method of calculation shall be specified.Intangible assets without clear economic benefit cannot be amortized. | Article 20 : Other assets are defined as assets that do not belong to the previous five categories of assets and whose collection or liquidation extends over one year; the account categories, valuation and required notes are as follows: 1. Assets Leased to Others: defined as the self-owned assets that are leased to other s by a business entity whose main business is not investment or leasing. . Idle Assets: defined as assets that are currently not being used in operations. Idle assets shall be valued at the net realizable value. 3. Refundable Deposit: defined as the cash or other assets provided to others for the purpose of guarantee. 4. Long-term Notes, Accounts and Overdue Receivables: defined as the notes, accounts and overdue receivables whose date of collection has ran over one year.Long-term notes and account receivables shall be valued at the present value and overdue receivables shall be valued at the net realizable value. 5. Deferred Assets: defined as the incurred expenses whose benefits last for more than one year, which must be borne by future periods. Deferred assets shall be valued at the unamortized cost. 6. Miscellaneous Assets: defined as other assets that do not belong to the previous five categories of other assets.Overdue receivables of a material amount shall be presented indivi dually, overdue occurrences must be stated specifically including reason and amount of uncollectible allowance provided. Other assets exceeding five percent of the sum of total assets shallbe separately presented by nature. | Article 21 : Current liabilities are regarded as liabilities that are to be settled by use of current assets or other current liabilities within one year. The account categories, valuation and required notes for current liabilities are as follows: 1.Short-term Borrowings: defined as the sum of money that is borrowed or is an overdraft from a financial institution or another party and is to be repaid within one year or one operating cycle; the valuation and required notes are as follows: (1) Shall be valued at the present value. (2) Shall be specified by type or nature, guarantee situation and interest rate range of the borrowings, and, if collateral is provided, the name and book value of the collateral. 3) Borrowings from financial institutions, owners, employ ees, related persons, and other persons or institutions shall be separately specified. 2. Short-term Notes and Bills Payable: defined as the short-term notes and bills issued through a commissioned financial institution for the purpose of obtaining funds from the money market, including commercial paper payable and bank acceptances, etc. the valuation and required notes are as follows: (1) Shall be valued at the present value; discounts on short-term notes and bills payable shall be presented as the contra account on the short-term notes and bills payable. (2) Shall be specified for the guarantee, institution of acceptance and interest rate, and if collateral is provided, the name and book value of the collateral. 3.Other Financial Liabilities: defined as liabilities meeting one of the following conditions: (1) financial liabilities at fair value according to the income statement should be recorded as gains and losses indicating the financial liabilities to be bought back within a s hort period of time or financial liabilities assigned to be measured by fair value at original recording with change in fair value being recorded as profit and loss. 2) Hedging Financial Liabilities: defined as the financial liabilities destined by hedge accounting which are effective hedging tools, and shall be measured by fair value and divided into current and non-current according to the liquidity of the items to be hedged; non-current hedging financial liabilities shall be recorded as hedging financial liabilities under other liabilities. 4.Notes Payables: defined as the various notes payable by the business entity; the valuation and required notes are as follows: (1) Notes payables shall be valued at the present value, or may be valued at the face value if due within one year. (2) Notes payables arising from operations shall be separately presented from those not arising from operations. (3) Notes payable of a material amount to related parties shall be presented individually. 4) Notes payable with collateral provided shall be specified for the name and book value of the collateral. (5) Notes payable that are used as security and can be recovered for cancellation at the termination of guarantee responsibility may not be presented as current liabilities, but shall be specified in the notes to financial statements for the nature and amount of the guarantee. 5.Accounts Payable: defined as the various accounts payable by the business entity; the valuation and required notes are as follows: (1) Shall be valued at the present value, or may be valued at the book value if due within one year. (2) Accounts payable arising from operations shall be separately presented from those not arising from operations. (3) Accounts payable of a material amount to related parties shall be presented individually. 4) Accounts payable with collateral provided shall be specified for the name and book value of the collateral. 6. Income Tax Payables: defined as the estimated income tax to be paid based on the taxable income. 7. Other Payables: defined as any of the payables that do not belong to the previous categories of payables, such as other tax payables, salary payables, etc. ; the valuation and required notes are as follows: (1) Shall be valued at the present value, or may be valued at the book value if due within one year. 2) Dividend and bonus payables whose appropriation method and expected payment date are determined must be disclosed. (3) If paid amount exceeds 5% of total current liabilities, records must indict the nature of the transaction or the parties involved in the transaction. 8. Advance Receipts: defined as various sums of money received in advance. Advance receipts shall be presented separately by major category with special contract items specified. 9.Other Current Liabilities: defined as current liabilities that do not belong to the previous eight categories. However, any of the previous eight categories of current liabilities not excee ding five percent of the sum of total current liabilities may be merged into other current liabilities. | Article 22 : Long-term liabilities mean liabilities whose payment deadline exceeds one year or one operating cycle, whichever is the longer; the account categories, valuation and required notes are as follows: 1.Corporate Bonds Payable: defined as debentures issued by an issuer; the valuation and required notes are as follows: (1) Company bonds shall be valued at the face value adjusted for the unamortized premium and discount; the premium and discount shall be reasonably and systematically amortized as the adjustment of interest expense over the periods where the bonds are outstanding. 2) The approved total amount, interest rate, maturity date, name of the collateral, book value, place of issue and other covenants of bonds issued shall be specified in the note. (3) Where the bonds issued are convertible bonds, the conversion method and the amount already converted shall be spec ified. 2. Long-term Loans Payable: defined as the loans payable whose repayment deadlines is xceeds one year; the valuation and required notes are as follows: (1) shall be valued at the present value. (2) The content, maturity date, interest rate, name of the collateral, book value and other covenants of shall be specified. Where the repayment of long-term loans payable is denominated at a foreign currency or is based on a foreign currency exchange rate, the name and amount of the foreign currency shall be specified. 3) Long-term borrowings from owners, employees or related persons shall be separately specified. 3. Long-term notes and accounts payable: Mean the notes payables, accounts payables, etc. whose payment deadline exceeds one year. Long-term notes payable and other long-term accounts payables shall be valued at the present value. 4. Preferred stock liability: defined as the issuance of preferred stock of the nature of financial liability in compliance with No. 6 Bulletin of the Financial Accounting Standard. | Article 23 : Other liabilities are liabilities that cannot be classified as current or long-term liabilities; the account categories are as follows: 1. Deferred Liabilities: defined as deferred revenues, deferred income tax liabilities, etc. 2. Deposits Received: defined as the cash or other assets received from customers for the purpose of assurance. 3.Miscellaneous Liabilities: defined as other liabilities that do not belong to the previous two categories. Other liabilities exceeding five percent of the sum of total liabilities shall be presented separately by nature. | Article 24 : Capital defined as the capital brought into the business entity by the o wner and registered with a competent authority; however it does not include preferred stock of liability nature; the items that shall be specified in the notes are as follows: 1.The kinds of capital, face value per share, number of shares authorized, number of shares issued and special conditi ons shall be specified. 2. Convertible preferred stock and global depository receipts shall be specified for the place of issue, method of issue and conversion, amount already converted and special conditions. | Article 26 : Retained earnings or deficit meaning the equity resulting from business operations; the account categories are as follows: 1.Legal Reserve: defined as the reserve appropriated from earnings according to Company Law or other related regulations. 2. Special Reserve: defined as the reserve appropriated from earnings according to regulations or the resolution of earnings distribution for the purpose of restricting the distribution of earnings as dividends or bonus. 3. Retained Earnings-Unappropriated or Accumulated Deficit: defined as the earnings that have not been appropriated or the deficit has not been offset.The appropriation of retained earnings or the offsetting of deficit shall only be recorded in the book with the consent of the business owner or a mutual r esolution among the stockholders. Proposals for the appropriation of earnings or the offsetting of deficit shall be specified in the notes to the current period financial statements. | Article 28 : The categories of items in the income statement are as follows: 1. Operating Revenue. 2. Operating Costs. 3. Operating Expenses. 4.Non-operating Revenues and Expenses, Other Income (Expense). 5. Income Tax 6. Gains and Losses of continuing operating department. 7. Gains and Losses of discontinuing department 8. Extraordinary Gains and Losses. 9. Cumulative effect of changes in accounting principles 10. Current period net income (or net losses)| Article 29 : Operating revenue refers to the revenue earned in the normal operation of selling goods or services provided in the current period; the account categories, valuation and required notes are as follows: 1.Sales Revenue: defined as the revenue earned from selling goods. Sales returns and allowances shall be presented as a contra account o f sales revenues. 2. Service Revenue: defined as the revenue earned from providing services. 3. Agency Revenue: defined as the revenue earned from compensation for an intermediary, agency or commissioned work. 4. Other Operating Revenue: defined as other revenue that does not belong to the previous three categories. Article 30 : Operating costs refers to the costs that are borne for selling goods or providing services in the current period; the account categories, valuation and required notes are as follows: 1. Cost of Goods Sold: defined as the original cost of goods sold or the manufacturing costs of products sold. Purchases returns and allowances shall be presented as a contra account of purchases costs. 2. Services Costs: defined as the costs that are borne from providing services. 3.Agency Costs: defined as the costs that are borne from an intermediary, agency or commissioned work. 4. Other Operating Costs: defined as the costs that are borne from other operating revenues. | Ar ticle 31 : Operating Expenses refers to the expenses that are borne from selling goods or providing services in the current period; operating costs and expenses that cannot be separately presented may be merged into operating expenses. | either non-operating or expense indicating extraordinary losses. Article 33 : The income or losses from continuing operations refer to both operating and non-operating revenue. Net operating expenses and non-operating expenses, of which shall be presented separately according to the pre-tax amount, including income tax expenses or benefits, and post-tax amount. | Article 34 : The gains or losses from discontinued operations refers the income gained or monies lost due to business operations, along with disposition gains or losses and the gains and losses measured by the net fair value.For discontinued operations completing the disposition within the current year, records shall be made using the net after-tax amount indicating a gain or loss in dispos able income;; for discontinued operations that do not complete disposition within the current year, the net asset thereof must be valued using the face value or net fair value which ever is lower; if the net fair value is lower than the face value, net fair value shall be recorded to indicate such a loss so as to off-set the face value of the net asset from the discontinued operations; if the net fair value recovers, recovered gains can be recognized within the scope of losses originally measured by net fair value. The gain or loss from discontinued operations shall be presented as net income, following the item of the post-tax income or loss from continuing operations. Article 35 : Extraordinary gains and losses refer to any unusual or infrequent occurrence which shall be presented net form, , following the item of the gain and loss from discontinued operations. | Article 36 : The cumulative effect of changes in accounting principles shall be presented as a net change, following th e item of the extraordinary gain and loss. | 3. Retained earnings or deficit should include the following content: (1) The beginning balance. (2) The prior period net income or loss adjustment. (3) The current period net income or loss. (4) The appropriation of legal reserves and special reserves, distribution of dividends, etc. (5) The ending balance. 4.The beginning balance, the changes of the items and the amount during the current period, and the ending balance of the unrealized loss on market value decline of financial products. 5. The beginning balance, the changes of the items and the amount during the current period, and the ending balance of the unrealized revaluation increments. 6. The beginning balance, the changes of the items and the amount during the current period, and the ending balance of the cumulative translation adjustment. 7. The beginning balance, the changes of the items and the amount during the current period, and the ending balance of the treasury stock.The respective income tax expense or benefit shall reflect the itemsArticle 39 : The statement of cash flows must present a summary of information specifying all cash receipts and expenditures incurred by the business entity during a specific period; preparation and presentation of the statement of cash flows shall follow the Statement of Financial Accounting Standards No. 17. | Article 40 : The following subsequent events that occur after the balance sheet date but before the issuance of financial statements shall be specified in the notes to the financial statements: 1. Changes in capital structure. 2. Significant long- or short-term borrowings. 3. Additions, expansion, construction, leasing, abandonment, idleness, sale, collateralization, transfer or long-term renting of major assets. 4. Significant changes in productive capacity. 5.Significant changes in production and sales policies. 6. Major investments in other businesses. 7. Losses on catastrophic disasters. 8. The proceeding o r settlement of important lawsuits. 9. The signing, fulfillment, cancellation or voiding of important contracts. 10. Important organizational adjustments and significant reforms in management systems. 11. Significant effects resulting from changes in government regulations. 12. All other important events and measures that will affect the financial position, results of operations and cash flows in the future. | Direct materials used| | | Beginning raw materials inventory| $ 6,200| |Add: Cost of raw materials purchased| 49,400| | Total raw materials available| 55,600| | Less: Ending raw materials inventory| (5,800)| | Total raw materials used| | $ 49,800| Direct labor| | 125,600| Manufacturing overhead| | | Indirect materials| 4,100| | Indirect labor| 43,700| | Depreciation—factory building| 9,500| | Depreciation—factory equipment| 5,400| | Insurance—factory| 12,000| | Property taxes—factory| 4,500| | Total manufacturing overhead| | 79,200| Total manufactur ing costs| | 254,600| Add: Beginning work-in-process inventory| | 10,20| | | 264,800| Less: Ending work-in-process inventory| | (9,800)| Cost of goods manufactured| | $255,000|

List questions Case Studies Essay

Overview and Objectives: The case traces the path taken by an overseas operation from low cost manufacturing to higher value-added activities such as R&D. It asks students to consider the factors driving the evolution and this timing and circumstances that would make it successful. It creates the opportunity to discuss the tensions of designing for marketing vs. designing for manufacturing, the challenges of product development in a cross cultural setting, and the reasons why localized R&D may be successful. vs. adaptation, and the structures and systems built to manage that tension. The case also helps to the diagnosis of the causes of failure of a new product development project, and the sources of challenges of a cross-cultural context. Finally, the case enables students to discuss the â€Å"local for local† strategy. Suggested Questions: 1. What capabilities and resources does a company need to develop new products? 2. Which of these capabilities and resources foes Bella Healthcare India have? 3. Why did Project Baton fail? 4. Should Bella Healthcare India take on project TKO and develop an EKG specifically for the local market? Coloplast 10 years of global operations Ivey 2011 # W12101 STRAT MAGT – Internationalization and offshoring activities; matrix structure UD: 12/12/2012 Overview and Objectives: The case examines the organizational and managerial challenges involved in offshoring and internationalizing substantial portions of firms’ organizational activities to foreign countries. Students will need to consider the learning journey Coloplast underwent in this process, from managing the reconfiguration to the implementation of a new and complex design. They have to understand the features and challenges of the matrix form as the organizational structure used by Coloplast. The case covers three topics: offshoring and international business; international corporate strategy; organizational design and learning. Suggested Questions: 1. What are the strategic challenges of reconfiguring a company like Coloplast in which it transforms from a company with only domestically located activities to have offshored most of its production to a number of foreign locations? 2. Discuss the problematic introduction of the matrix structure. Why can matrix structures be problematic in large organizations? What could have made the matrix structure more successful? 3. The case illustrates how Coloplast reconfigured its organization from being only domestically located to become truly multinational. What are the organizational consequences of reconfiguring the company on a global scale? 4. Coloplast went through an extensive learning journey since the decision to offshore production facilities. Which key learning points were achieved, and how can the company ensure that this knowledge is embedded in future strategic considerations? 5. Identify, describe, and discuss the competitive environment and market characteristics if the ind ustry in which Coloplast belongs. Levendary Cafà ©: The China challenge 2011, HBS #4357 STRAT MAGT – Internationalization; expansion in China; standardization vs. adaptation; relationship HQ-subsidiary UD: 12/12/2012 Overview and Objectives: The case describes the establishment of Levendary Cafà ©Ã¢â‚¬â„¢s subsidiary in China and its evolving relationship with its parent company during the first two years of its existence. It focuses in particular on the decisions and actions of Louis Chen, the founding president of the subsidiary as he tries to establish relations in China and to negotiate its relationships with Headquarters in the USA. The case enables to examine the following topics: 1) the need for standardization and control vs. differentiation and flexibility; 2) the tension between strategic control and entrepreneurial flexibility; and 3) situational leadership, and leadership models. More precisely, it can be used to build an understanding of the roles and responsibilities of country subsidiary management and the corresponding changes in the nature of the headquarters-subsidiary relationship, including the control aspect. Students can also study the global strategic issue of operations of standardization vs. adaptation, and the structures and systems built to manage that tension. Suggested Questions: 1. What is your evaluation of the way Levendary Cafà © has entered the China market? 2. What changes (in any) should Mia Foster make? Specifically, what should she do about Louis Chen? And what changes (if any) would you propose at headquarters? 3. Prepare a specific action program for Foster to help her deal with the need for continued growth in China. What should be on the agenda for her meeting with Chen?

Case Study 2 Example | Topics and Well Written Essays - 750 words

2 - Case Study Example To stop this effect, Delta Grand Pacific has taken some measurable and actionable strategies. They are – Awareness Generation: New and existing clients seek value and service quality. In the case where most of the customers are from Japan, a country with strong collective culture, they need to be communicated and interacted in a proper way. Sales reps are trained and instructed accordingly in order to build awareness about the hotel’s services and value by building personal relationship between the company and the customer. Changing Room Rates: As Average Room Rate and Occupancy Rates are indirectly proportional to each other, a trade off must be achieved between the two. Offering an attractive yet flexible room rates can attract prospective customers. Exploring New Market Potential: Sukhumvit Micro market, the place where the hotel is located, is surrounded by different competitors. Existing corporate customers visit the hotels in a usual basis. The market is saturated, and an increase in competition definitely curb down the business. Therefore choosing new developing industrial sectors can lead to success. Targeting intermediaries: Ground operators acts as a liaison between the hotel and the overseas holiday companies. Creating a good relation with these intermediaries’ results in promotion of hotel’s services and values by the ground operators operating at the bottom level. Alternative Approach: As existing Airline Company is not going to extend it’s contract, the most practical alternative way of doing business is by managing relation with others and set up negotiation with them. By negotiating with a prospective customer, existing business profile can be changed. For example- Previously it was at an average 850 baht per year from airlines industry, but after negotiating with another prospective client, the average is estimated to increase to a whopping 1200 bahts per night per year. Yield

Summary Essay Example | Topics and Well Written Essays - 250 words - 116

Summary - Essay Example Along period indeed, Inna come face to face with the brother, but fails to recognize him at first; his hair had gone grey and seemed shorter. Above all else, the life that the brother lives back home is but a complete contrast of what she expected from a working family, as evident from the brother’s dressing code; ‘a brown raincoat fit only for picking mushrooms, worn out shoes and a small suitcase.† From a warm, hearty welcome, Inna goes ahead to show her love for the brother and his entire family, walking his brother from one place to the next in Americas. The brother’s visit would soon turn into a shopping expedition, with the brother â€Å"pushing shopping carts the size of an airplane hangar.† Grisha obsession with shopping soon became unbearable, leaving her lonelier and drying her little resources capped on a five year contract than she had expected; a sharp contrast of the childhood experience she had longed to rekindle. A visit that was highly awaited turned into an exploitative nightmare, with the sister wishing that the brother would leave as soon as time would permit. Inna is indeed relived as he leaves for home, but is sad and feels like crying for the ordeal that his own sibling did put her

Information Technology Essay Example | Topics and Well Written Essays - 2000 words

Information Technology - Essay Example IBM markets and manufactures hardware along with software and involved in delivering other services such as infrastructure development that include nanotechnology and mainframe computers. The company was established in the year 1911 with the merger between three companies namely International Time Recording Company, Tabulating Machine Company and the Computing Scale Company (IBM, 2013). Specially mentioning, integration towards technological aspects is duly considered to be one of the decisive aspects for any business and IBM being one of the most renowned companies widely utilizes this particular concept. In this regard, integration is often viewed as one of the most cost-effective ways through which Information Technology (IT) is able to add commercial value to various enterprises. Over the years, numerous companies have spent end number of dollars for the primary objective of developing solutions in order to solve business problems (Bussler, 2003). In this respect, the essay will develop a problem along with a purpose statement about the evaluation of technology integration in IBM. Additionally, a model representing the efforts that could be made by the company in order to integrate its technologies to improve performance will also be included. For the purpose of determining the most effective integration strategies, the essay will follow up appropriate recommendations for integrating technologies to improve overall organizational performance. ... The organization possesses a special sort of technology named as Integrated Technology Services (ITS) that are backed by IBM processes, proprietary tools along with assets that ensure a dynamic IT infrastructure, catering to the requirements of the organization towards accomplishing its expected business targets. IBM delivers a broad array of infrastructure services such as build, design, maintenance, consulting and management that are intended to assist the organization while providing technological support (Taylor, 2004; IBM, 2013). Information Technology is regarded as one of the most booming industries in today’s business landscape. With the advent of modern technologies, the demands of consumers are rising by a considerable extent. It can be viewed that the consumers nowadays seem to be attached with procuring digitalized products and thus, each of the product needs to be manufactured as per the requirements of the modern day technological savvy individuals (Gurstein, 200 7). In relation to these aspects, IBM has been able to fulfill the requirements of the customers through performing effective technological integration within the organization. However, the overall IT based industry is filled with several challenges. In this context, the evaluation of technology integration within IBM provided certain factors that may pose adverse implications in near future. It has been realized that the organization follows technological integration procedure in a diversified way. However, it has also been realized that the organization does not make much efforts to tackle future business uncertainties. Numerous business issues may come into play and amongst these, IBM often face the problem of increased level of business

How Does Knowledge Impact the Development of the Self Essay

How Does Knowledge Impact the Development of the Self - Essay Example The views of different authors such as Beth Loffreda, Juhani Pallasmaa, Miller and Spellmeyer as it regards to knowledge will be discussed. The paper will also address how the government, society, religion, family, gender, race and orientation contribute to the creation of self. Acquisition of knowledge Knowledge is acquired through higher education but can also be acquired through plentiful sources such as books, newspapers, the internet, experiences, imagination, and visualization among others. As one interacts with other people in school, work place, social places or even while travelling he or she keeps on learning new things. It is explicitly clear that the acquisition of knowledge can not be confined in the learning institutions alone. Learning takes place every where, whether alone or in the presence of others. Definition of self Self can be referred to as one’s identity, abilities, character and attitudes, particularly in relation to an individual or things outside one self. It is the fundamental qualities distinguishing one individual from another. People have different characteristics and attitudes and this is what defines their behavior and thus identity. How knowledge impacts on the development of the self as discussed by the four authors Human connectedness plays a crucial role in the betterment of self identity in the philosophical and sociological aspects of life. It is the capacity to separate our inner self from the world outside. It enables us to view ourselves as individual persons and also look at ourselves from the perspective of someone else. Juhani Pallasmaa, who is the author of â€Å"The Eyes of the Skin,† focuses on the aspects of reasoning as one acquires knowledge from time to time. Acquisition of knowledge brings one to his true sense of self since it makes him or her feel more connected with other people. Knowledge from various sources helps an individual get the true sense of connectivity and existence by associating with other people in the society. According to Pallasmaa, â€Å"one sense of self is dependent upon many different attributes, for example: their occupation, relationships, likes and dislikes, memories, imagination, and dreams† (286). These make a person unique from others. Knowledge thus helps people perceive things differently and this is influenced by the environment we are brought in. It plays an enormous role since it enables individuals to gravely analyze their actions. Perception brings out the question of one’s identity. We always ask ourselves how others will view us before we act in any manner. This ensures that there exists a healthy relationship with those we interact with. People express opinions differently depending on what they have gone through in the outside world. Pallasmaa argues that people perceive others based on the physical gestures since vision has more dominance when compared with the other four senses. Knowledge acquired shapes an individual s way of life. It thus determines how one behaves, his social status, friends and the general way of living. Pallasmaa also asserts that, â€Å"while using the internet, one may jump from one page to another, skimming articles and reading emails, but this does not draw away his memories, imagination, and dreams† (286). The sense of self is exposed when our senses are used to give reason to our general actions. Pallasmaa implies the importance

Population Health Assignment Example | Topics and Well Written Essays - 2250 words

Population Health - Assignment Example Article by Saxe, (2011) indicates that in order to win the war against childhood obesity that has been on the increase, it is important to involve the whole community in the project from the parents, to the physicians and anyone else in between. In this article, the general assumption is that by the community becoming involved rather than purely relying on only one party, the children will be protected from eating unhealthy food and ensure that they carry out regular physical exercises and not only sit playing video games at all times. The other article discusses how nurses should rom the time children are born advice on healthy dietary measures at each and every age. This will help solve the issue from the root cause Berkowitz & Borchard, (2009). In this article, the authors explain how women after birth listen to the advices provided by nurses and especially the first time mothers and follow that advice to the letter. Nurses are quite knowledgeable on the best diets for the children at each stage and incorporation of physical activities and hence are in the best position to disseminate this information to the parents. Obesity is on the rise and the policies that have been established to end it have not been effective. In order to get a long lasting and effective solution, it is important for the stakeholders who include teachers and parents to stock their houses and classrooms with only healthy snacks. The other step is to ban the sale of sweets and sugary beverages to children without adult supervision as well as have constant physical exercises in school and at home. The objective should aim at reducing significantly the amount of sugary beverages and unhealthy food the susceptible population are engaging in. These will ultimately improve their diet. It also aims at encouraging healthy lifestyle through physical exercises and

Sampling strategy Assignment Example | Topics and Well Written Essays - 250 words

Sampling strategy - Assignment Example In other words, each member of the population has an equal chance of becoming part of the sample size. This strategy shall be used to select fifty (50) of such new mothers. The rationale for using random sampling technique in the quantitative survey and selecting fifty (50) respondents is that surveys require the collection of data from a relatively larger setting and as such the sample size must be large enough to give a true proportionate representation of all people within the population. For the qualitative focus group study, a purposive sampling strategy shall be used to select members in the sample size. A purposive sampling strategy do not allow for equal probability of selection of members but comes with its own advantage which is, a specific classification of respondents who are thought to be suitable for the provision of certain data will be selected (Bushman, 2007). This is ideal for a focus group study because using a random strategy may include members who do not qualify for the variables set out to achieve the intended focus. Because the focus group will be critically analyzed, a fewer number of respondents of ten (10) shall be included. Generally for the focus group, the inclusion and exclusion criteria shall be based on a group of well defined variables, whereby only new mothers who fall within the variables shall be included (Calfee and Scheraga, 2004). A typical example of such variable could be new mothers who had pre-mature child birth. Bushman, B.J. (2007). Child birth complications and their attendant solutions: Validity of proposed explanations. Recent developments in alcoholism: Volume 13. (pp. 227-243). New York, NY: Plenum Press. Calfee, J., & Scheraga, C. (2004). The influence of advertising on anti-natal care: A literature review and an econometric analysis of four European nations. International Journal of Advertising, 13,

Generic Visual Perception Processor Essay Example for Free

Generic Visual Perception Processor Essay The generic visual perception processor (GVPP) has been developed after 10 long years of scientific effort . Generic Visual Perception Processor (GVPP) can automatically detect objects and track their movement in real-time  . The GVPP, which crunches 20 billion instructions per second (BIPS), models the human perceptual process at the hardware level by mimicking the separate temporal and spatial functions of the eye-to-brain system. The processor sees its environsment as a stream of histograms regarding the location and velocity of objects. GVPP has been demonstrated as capable of learning-in-place to solve a variety of pattern recognition problems. It boasts automatic normalization for varying object size, orientation and lighting conditions, and can function in daylight or darkness. This electronic eye on a chip can now handle most tasks that a normal human eye can. That includes driving safely, selecting ripe fruits, reading and recognizing things. Sadly, though modeled on the visual perception capabilities of the human brain, the chip is not really a medical marvel, poised to cure the blind Introduction of  GVPP The GVPP tracks an object, defined as a certain set of hue, luminance and saturation values in a specific shape, from frame to frame in a video stream by anticipating where its leading and trailing edges make differences with the background. That means it can track an object through varying light sources or changes in size, as when an object gets closer to the viewer or moves farther away. The GVPPS major performance strength over current-day vision systems is its adaptation to varying light conditions. Todays vision systems dictate uniform shadow less illumination ,and even next generation prototype systems, designed to work under â€Å"normal† lighting conditions, can be used only dawn to dusk. The GVPP on the other hand, adapt to real time changes in lighting without recalibration, day or light. For many decades the field of computing has been trapped by the limitations of the traditional processors. Many futuristic technologies have been bound by limitations of these processors . These limitations stemmed from the basic architecture of these processors. Traditional processors work by slicing each and every complex program into simple tasks that a processor could execute. This requires an existence of an algorithm for solution of the particular problem. But there are many situations where there is an inexistence of an algorithm or inability of a human to understand the algorithm. Even in these extreme cases GVPP performs well. It can solve a problem with its neural learning function. Neural networks are extremely fault tolerant. By their design even if a group of neurons get, the neural network only suffers a smooth degradation of the performance. It wont abruptly fail to work. This is a crucial difference, from traditional processors as they fail to work even if a few components are damaged. GVPP recognizes stores , matches and process patterns. Even if pattern is not recognizable to a human programmer in input the neural network, it will dig it out from the input. Thus GVPP becomes an efficient tool for applications like the pattern matching and recognition HOW IT WORKS: Basically the chip is made of neural network modeled resembling the structure of human brain. The basic element here is a neuron. There are large number of input lines and an output line to a neuron. Each neuron is capable of implementing a simple function. It takes the weighted sum of its inputs and produces an output that is fed into the next layer. The weights assigned to each input are a variable quantity. A large number of such neurons interconnected form a neural network. Every input that is given to the neural network gets transmitted over entire network via direct connections called synaptic connections and feed back paths. Thus the signal ripples in the neural network, every time changing the weighted values associated with each input of every neuron. These changes in the ripples will naturally direct the weights to modify into those values that will become stable . That is, those values does not change. At this point the information about the signal is stored as the weighted values of inputs in the neural network. A neural network geometrizes computation. When we draw the state diagram of a neural network, the network activity burrows a trajectory in this state space. The trajectory begins with a computation problem. The problem specifies initial conditions which define the beginning of trajectory in the state space.

The Concept of New Media

The Concept of New Media THE CONCEPT OF NEW MEDIA New Media as a term cannot be described by a single, uniform definition. This is because the concept of New Media evolves along with the development of technology and as the modes of communication progress and become in many ways, more instant. The concept of New Media takes definite form when the comparison between the old and the new mediums of communication takes place. In the present age, the mediums of television, recorders, radio and paper books have taken a back stage and the electronic mediums of communication have emerged triumphant. Today, the most popular and most instantaneous means of communication is the Internet which is the core element distinguishing new media from other forms. The popular definition of New Media is recognized with the use of a computer for the means of distribution and exhibition, by way of the internet, rather than with production. Thus, texts distributed via a computer are considered as New Media whereas those printed on paper, without the use of the computer and the internet are not. This Lev Monovich has labeled as the ‘culture of computerization.’[1] According to Monovich, the computer encompasses all mediums/methods of communication and affects all types of media, text, still images, moving images, sound and special constructions.[2] However, Monovich himself states that limiting the advent of New Media to the device of a computer is too limiting. Monovich lays down the following principles that determine new Media[3] – Numerical Representation Monovich states that all types and forms of New Media can be described mathematically, that is in terms of the binary code and so are numerical representations. Therefore, by applying appropriate algorithms, New Media can be manipulated. A cinematograph film for example is a sequence of images/frames, each of which has its own numerical representation.[4] Modularity This is also known as the ‘fractal structure of New Media’. Media elements consist of pixels, bites, characters, scripts, voxels etc, each of which combine to create the larger image, that is, what we see. However, each one retains its independent identity separate from the whole. Going back to the example of the cinematograph film, each frame would be independently created and would thereafter be combined together to create the whole cinematograph work. However, a single frame can thereafter be removed, altered or deleted without having an effect on the whole ‘work’. Automation The above two principles, that is Numerical representation and Modularity allow the work to be automated in many operations. For example, in cinematograph films software is programmed to automatically produce artificial life such as crowds of people as required in the film. Another more common example is when a computer automatically generates web pages when the user reaches the site. Variability An object of New Media is parallel to the idea of liquid. New media is not fixed in one definite format but can exist in a myriad of versions. New Media frequently changes as it is stored digitally with a numerical code. Thus, variability is a consequence of principle 1 – numerical representation and principle 2 – modularity. In order to get clarity, one can compare old media with new media. Old Media is created by a human creator who manually assembles the test, the images, and the video and audio elements in one particular format which then becomes fixed for perpetuity. Copies of the work can be made, but only identical copies can be made. In contrast, New Media, which constitutes numerous codes, changes each time it is generated. This is because, after it is created by the human creator, New Media then begins to be generated automatically which is what results in different versions. As New Media is stored digitally, in contrast to a fixed medium, each element retains its separate identity which can then be assembled into numerous sequences under the program’s control. Variability of New Media is created due to the following factors [5]– Media elements are stored on a media database Each time Media is created, different elements are used along with different numerical coding New Media can be displayed using a number of different interfaces The information about the user can be used by a computer program to automatically generate and customize the media composition New Media is through branching/menu based interactivity thus allowing the user to choose. This is when a user enters a programme; the user is given a number of options to choose from. The branch next advanced to in the program would depend upon the choice made by the user which for each user would not necessarily be the same. New Media contains objects that are periodically updated. Transcoding The fifth principle is the most significant, the cultural transcoding of media. This means that all data is turned into computerized data. While on the one hand computerized media still displays structural organization which is comprehensive to the users such as images, texts etc. on the other hand media follows the conventional structure of a computer’s organization of data. Therefore, New Media can be seen as two distinct layers, the ‘culture layer’ and the ‘computer layer’. The layer that can be viewed as a representation is the culture layer and the operating functions are the computer layer. Lev Manovich, in his introduction toThe New Media Reader, defined New Media by using eight propositions: Today, the increasingly rapid change in technological development is leading to rapidly changing forms of new media thus leading to new and unexpected methods of distributing and exhibiting copyrighted work. Methods of distribution or exhibition are constantly evolving and are modernizing hence giving old content new form and value. For example, the exhibition of performing arts has evolved from theater to pictures, television, videocassettes, LDs, DVDS, streamed videos and then to cell phone formats and tablet formats. A similar scenario has been witnessed in the music industry where the method of storing the data recorded has changed. Copyright Law, including the Copyright Act, 1957 grants authors an exclusive right over their creations.[6] Copyright in a work lasts for long durations. Section 22 of the Act states that â€Å"Copyright shall subsist in any literary, dramatic, musical or artistic work published within the lifetime of the author until sixty years from the beginning of the calendar year next following the year in which the author dies.† During this time, the value of the work and the circumstances surrounding its distribution would be liable to change considerably. To get a full understanding of the concept imagine that a newspaper publisher wants to release a compilation of articles on a CD-ROM and simultaneously wants to create an online database. There would be a possibility that a number of the authors would not be alive to give their consent to such distribution of their work. Finding the right holders to all articles to get them to agree to re-release the works would be prohibitively diff icult. Copyright laws across the globe have not enunciated on the copyright protection of ever-changing New Media. Thus, New Media will prove to be a highly contentious issue due to the gaping loophole in the law. As India has not expressly dealt with the issue of New Media as a challenge to copyright law this chapter will look at legislative reasoning in other countries before drawing a conclusion as to what India’s legislative development shall be in this respect. The legal landscape with respect to new use rights is bifurcated into two. While USA and the UK recognize new use rights and generally allow the free transfer of rights to unknown uses of copyrighted works, copyright grants are restricted in Germany, Spain, Belgium. CHAPTER___ COPYRIGHT PROTECTION OF TWEETS AND FACEBOOK POSTS Twitter along with Facebook epitomizes the term ‘social networking sites’ which allows a user to create a profile and regularly interact with other users. While Facebook allows posts and images to be uploaded on a user’s profile, Twitter is a real time application that allows public contact amongst the users. Thus, in the Internet age, Twitter and Facebook are the most commonly used social networking sites. Copyright issues with respect to one site will apply equally to the other site. Therefore, for discussion sake, the example of Twitter is chosen. ‘Tweets’, the posts by users on the site, are relatively simple as a mechanism. They are short in length as they cannot exceed 140 characters and on a general basis answer only one question.[7] Users on Twitter share stories, facts, information, breaking news, updates on world events, entertainment, sports etc. Twitter users can follow other users or vice versa and updated tweets would appear as and when they are posted.[8] Twitter, via its terms of service, declares that the user retains his/her rights to any content posted[9], therefore Twitter states that the user is entitled to the Intellectual Property Rights that get vested with the user as a result of any post. Alternatively, by signing up as a user on the Twitter website and making the content available to the public by posting tweets, the user grants a license to Twitter. The license includes Twitter’s right to make the content available to other organizations, companies etc.[10] Whether tweets on Twitter are copyrightable has, till date, not been a contentious issue in India. However, in the United States the copyrightability of tweets has been under debate. Therefore, to be able to culminate in a satisfactory answer, we first need to see whether a Tweet/post satisfies the requirements of the Federal Copyright Act. I will simultaneously transpose a similar argument in the Indian context. As per Section 102(a) of the Act, original works of authorship that are fixed in a tangible medium of expression, whether now known or later developed, are protected. Therefore, the pre-requisites for copyright protection under the Federal Act and the Indian Copyright Act, 1957 are – Originality The term ‘original’ has not been defined either under the Federal Act or under the Act of 1957. However, Section 13(1)(a) of the 1957 Act states that copyright shall subsist in ‘original literary, dramatic, musical and artistic works;’ which is indicative that copyright shall only extend to works that are the fruits of a person’s labour and skill. In the United States, it was observed in Alfred Bell Co. v. Catalda Fine Arts[11] that the term â€Å"’Original in reference to a copyrighted work means that the particular work ‘owes its origin’ to the author†. Further, in the landmark judgment of Feist Publications Inc. v. Rural Telephone Service Co.[12] it was observed that originality work that is directly attributable to the skill and labour of the author and that the work in question is independently created and is not a mere copy.[13] In order to be protected under the Copyright Act, 1957, a work must satisfy the criteria of ‘work’ as defined in Section 2(y) of the Act. In University of London Press v. University Tutorial Press[14] J. Peterson held that the word original does not imply that the work must be the expression of original or inventive thought. Originality as interpreted with respect to copyright protection relates to the expression of thought.[15] For a work to be considered original under the Copyright Act, it is sufficient if the contribution is minimal or poor. Work of Authorship The second pre-requisite for copyright protection to apply to any work is that the work must be a ‘work of authorship’. (continue) Fixation in a tangible medium The third element that is required for copyright protection is that a work is deemed created when it is first fixed, that is given a tangible form. This is parallel to the concept that an idea is not copyrightable but the expression of that idea is entitled to copyright protection.[16] Thus, if the idea is not made into a tangible medium, i.e. expressed, it cannot be protected by way of copyright. For example, in the field of literary work, the idea of the novel would not be copyrightable, but when the idea is expressed on paper in the particular manner of the author; fixation of the work would take place. For copyright protection, the medium, form and method of fixation of the work is not substantially consequential. Tweets create a challenge to the Copyright law and its application. However, the fact that Twitter’s Terms of Service include a Copyright Policy is indicative of the fact that the content on Twitter, including tweets, is copyrightable.[17] However, for a particular tweet to be entitled to copyright protection a tweet needs to satisfy the 3 basic requirements given above, a tweet must be an original work, it must be the work of the author and it must be in a fixed, tangible form. Whether a Tweet is entitled to Copyright Protection? To establish whether a tweet is entitled to Copyright Protection the following points are established – A tweet is an original work as the work is independently created. The users of Twitter post a tweet that is the result of their skill and labour. The Tweet meets the originality threshold stated in Alfred Bell Co.[18]however there is no specific reference to determine whether all Tweets are original. However, is it safe to say that some Tweets are original. As a corollary, it is seen that a tweet is a creative work. In Fiest it was held that the work must contain a modicum of creativity, â€Å"No matter how crude, humble or obvious ‘it might be.†[19]However, Phrases and words that have common, widespread usage cannot be copyrighted. A tweet is a literary work as stated under the Acts. As the term literary in the Federal Act connotes neither literary merit nor qualitative value, the term literary can have an expansive interpretation. Applying this standard, all tweets qualify as literary work. Further, to constitute a work of authorship, the work should be based on intellectual labour for which the content of the tweet must be examined. Generic, common phrases and questions cannot be works of authorship as they require no intellect in their expression. However, a poem, an expression, a joke is tweeted would be works of authorship because the work would be the result of intellectual labour as well as a literary work. A tweet is fixed in a tangible medium i.e., Twitter. Tweets cannot be viewed without the aid of a computer or any other device that can be connected to the internet.[20] Nevertheless, Twitter users face many challenges in meeting the three pre-requisites for copyright protection. This is due to the following reasons[21] – Size Tweets are very short in length, with a limit of 140 characters. Therefore, the word limit makes it impossible for the work to reach the level of creativity which is required for copyright protection. Content – It is well established that facts are not copyrightable. Tweets are mainly regarding notifications, events, gossip, and comments on political situations etc. Copyright law does not extend protection to facts and so tweets, despite their varying expressions, cannot be copyrighted. Scenes a faire – Tweets describe events, affairs, circumstances, scenes which cannot be expressed in more than a limited number of ways. For example, a tweet regarding the sunset will describe the sun as brilliant, or sunny, or bright. When an idea can be expressed in only a limited number of ways, such expression cannot be copyrighted as providing copyright protection to such an expression would be providing copyright protection to the idea itself.[22] Copyright in Quotes and Short Phrases Protection by way of Intellectual property rights over the most minimal of creative work has been regularly debated. Copyright protection of brand names, slogans, advertising mantras etc. have become a contentious issue. Courts are forever embroiled in the task of breaking down the exact meaning of the definitions provided in the statute. To get a better understanding of the boundaries of protection by the Act of 1957 some of the definitions provided are required to be repeated. Section 13 of the 1957 Act lays down that copyright protection is accorded on literary, dramatic, musical and artistic works, cinematograph films and sound recordings. Rights as provided in the statute can be exercised only by the owner of the copyright.[23] Quotes and short phrases are of two types. One type is cutting a small part from a longer sentence, example a book whereas the other type is when the quote stands on its own in entirety. Tweets would be form of the second type of quote/short phrases. Copyright protection to short phrases and quotes has been refused in a number of cases by the Indian courts. To claim a copyright infringement, the de minimis standard must be satisfied. Courts have refused to grant protection to slogans in advertisements, newspaper headlines for there is no copyright in a mere collection of words that is not a compilation. In this matter the law of trademark infringement and passing off has proved to be more useful. The underlying reason is that although such short phrases may be considered ‘works’ but they are unable to satisfy the requirement of originality. Leading case laws by the English and Indian courts have expounded upon this matter. [1] Lex Monovich, â€Å"Language of New Media† MIT Press, 2001. Pg.43 [2] Id. [3] Id. Pg. 49 [4] Id. Pg. 50 [5] Id. Pg. 57 [6] Section 14 of the Copyright Act, 1957: â€Å". . â€Å"copyright† means the exclusive right subject to the provisions of this Act. .† [7] Rebecca Haas, Twitter: New Challenges to Copyright Law in the Internet Age, 10 J. Marshall Rev. Intell. Prop. L.231 (2010) , pg. 236 [8] Id [9] You retain your rights to any Content you submit, post or display on or through the Services. By submitting, posting or displaying Content on or through the Services, you grant us a worldwide, non-exclusive, royalty-free license (with the right to sublicense) to use, copy, reproduce, process, adapt, modify, publish, transmit, display and distribute such Content in any and all media or distribution methods (now known or later developed) https://twitter.com/tos (Twitter Terms of Service) – Last Accessed – 8/04/2014 [10] Supra n. 3, pg. 237 (Rebecca Haas) [11] 191 F.2d 99, 103 (2nd Cir. 1951) [12] 499 U.S 340, 351-52 (1991) [13] Rebecca Haas, pg. 238 [14] 1916] 2 Ch 601. The case involved the copying of mathematic questions, which were held to be original for the purposes of copyright law [15] Tissya Mandal. â€Å"Copyright in quotes† available at – http://ssrn.com.abstract=1818985 [16] Id. [17] Supra n. 5 Twitter Copyright Policy states: Twitter respects the intellectual property rights of others and expects users of the Services to do the same. We will respond to notices of alleged copyright infringement that comply with applicable law and are properly provided to us. If you believe that your Content has been copied in a way that constitutes copyright infringement, please provide us with the following information: (i) a physical or electronic signature of the copyright owner or a person authorized to act on their behalf; (ii) identification of the copyrighted work claimed to have been infringed; (iii) identification of the material that is claimed to be infringing or to be the subject of infringing activity and that is to be removed or access to which is to be disabled, and information reasonably sufficient to permit us to locate the material; (iv) your contact information, including your address, telephone number, and an email address; (v) a statement by you that you have a good faith belief that use of the materia l in the manner complained of is not authorized by the copyright owner, its agent, or the law; and (vi) a statement that the information in the notification is accurate, and, under penalty of perjury, that you are authorized to act on behalf of the copyright owner. – Last Accessed – 8/04/2014 [18] Supra n. (Alfred Bell) [19] Supra n.  ­__ at 345 [20] Rebecca Haas, Pg. 245 [21] Consuelo Reinberg. â€Å"Are Tweets Copyright- Protected?† WIPO Magazine, July 2009 [22] The concept of idea-expression being expressed in a limited number of ways is called the â€Å"Doctrine of Merger†, which will be discussed subsequently. [23] Section 14 of the Act lays down the rights that are exclusively granted to the owner of the copyright. Section 57 of the Act further defines two forms of ‘moral rights’ that are conferred on the author, right of paternity and integrity. The right of paternity is a right provided to the author which is the right to prevent others from claiming authorship of his work. Right of integrity enables the author to prevent mutilation or distortion of his work or any other act which would be prejudicial to his reputation and honor.

Religious Identity In Different Cultures Sociology Essay

Religious Identity In Different Cultures Sociology Essay We argue that it is possible to empirically test some of the postulates of the classical distinction between an intrinsic and an extrinsic religious orientation: we investigated how people perceive the difference between an individual and a social religious identity, between a central versus a peripheral religiosity, and which are the different motives effectively underlying these different forms of religious identity. Using an ecological measure based on four types of participants self-categorization, results from a longitudinal study across six countries provided a new framework for interpreting religious identity. In particular, religious identity was mainly categorized at a social level by European respondents, whereas nonwestern respondents mostly rated it at an individual level; religious identity was perceived as equally central at the individual and social levels of categorization. Last, we compared the strength of different identity motives underlying these different forms o f religious identity. In the conclusions, we discuss the importance of investigating the different ways of being religious, and how they differ according to the specific experience of religiosity in a particular national context. Keywords: religious identity; identity motives; religious orientation; cross-cultural. The Categorization of Religious Identity in Different Cultures Is there a single form of the religious sentiment? This question was the first interrogation of Allports seminal book The individual and his Religion (1950, p.3): it is clear even in everyday life experience that individuals differ radically from one another in their ways of being religious and that each person endorses the religious identity with a different accent. Some years later, Allport and Ross (1967) developed the well-known distinction between intrinsic and extrinsic religious orientations. In this framework, the intrinsic orientation is typical of an individual who lives religiosity as something personal, mainly consisting of private expression, central in life and satisfying the individual need for meaning; on the other hand, the extrinsic oriented individual mainly lives the social aspect of religiosity, considering religion as something peripheral in his/her existence and that responds to social needs, such as the need for belonging or for high social status. Even if it has been widely used, many scholars pointed out the weakness if this definition and the debate on how to define religious identity is still open. Here, we focus on two parts, which we investigated in a cross-cultural study of late adolescents. The first aspect concerns the level of categorization of religious identity: in the intrinsic orientation, religiosity is personal and endorsed at an individual level, whereas the extrinsic type is mainly associated with a social level and thus with group belonging. Does this distinction correspond to real life experience of religious identity? Is it possible to distinguish between an individual (or personal) versus a social (group belonging) religious identity? The second aspect deals with the structure of identity: for an intrinsic orientated individual, religious identity is central and of primary importance, while it is peripheral and superficially endorsed in the extrinsic one. Does the distinction between individual and social religious identity entail a difference between a central versus a peripheral religious identity? In sum, this empirical study investigated in an ecologic framework if some people perceive their own religious identity as an individual characteristic, whereas others as a group belonging, and the implications of this difference for the understanding of religious identity. The Level of Categorization of Religious Identity: Individual and Social Religious Self According to the delineation of the religious orientations provided by Allport and Ross (1967), some people live religiosity as something personally chosen and individually endorsed, whereas other people live religiosity mainly as a belonging to a social group. In the literature, research into religiosity sometimes consider the individual aspect of religion, for example solitary personal prayer (e.g. Fincham, Lambert, Beach, 2010), while at other times consider the social side of religiosity, for example the feeling of belonging to a group and the commitment toward this group (e.g. Vekuyten Yildiz, 2010). Cohen, Hall, Koenig, and Meador (2005) argued that the importance of social aspects in religion can be viewed as a cultural characterization of certain religious denominations (see also Cohen, Siegel, Rozin, 2003; Hall, Meador, Koenig, 2008); for example, the emphasis on communitarian aspects (praying together, feeling a sense of belonging) is stronger in certain denominations, whereas in other denominations the emphasis is more on individual religiosity (e.g. beliefs, conversion, personal prayer). Another possible explanation for the different emphasis put on the individual versus social side of religiosity can be found in general culture: the differences between individualistic and collectivistic cultures might also affect differences in religious identity (Triandis, 1995). The six countries included in the present study all have a Christian historical background (paired with Islam in Lebanon), but they differ in levels of individualism and collectivism (Triandis, 1995). Thus, we explored the question about the individual or social characterization of religious identity in a large sample of different cultures, allowing to compare between individualistic and collectivistic countries. To our knowledge, no study to date has investigated with an ecologic approach what people actually feel about their religious identity. A first purpose in the present study is to look at what people say when they think about their religious identity. In particular, we proposed to look at four possible levels of categorization, drawing on self- categorization theory (Turner, Hogg, Oakes, Reicher, Wetherell, 1987): an individual level, a relational level, a small group level and a large group level. We expected that some people perceive their own religious identity mainly as a personal characteristic, whereas others perceive it as a group belonging, etc. Therefore, we examined which level of categorization people associate their religious identity with if directly asked, without any sort of priming (e.g. without influence by instructions or by item formulation). The Structure of Identity: Central and Peripheral Religious Self The question about the centrality of religiosity in the individual self is assuming growing importance in the literature. In fact, it is argued that the individual differences in centrality of the religious self may also result in different degrees of integration of religion in life, and thus to different outcomes (Pargament, 2002). According to Allport and Ross (1967) theorization, intrinsic and extrinsic religiosity imply a different degree of centrality of religion in the individuals life: the intrinsic orientation entails centrality in life, i.e. subjective importance of religion, and it is seen as a more mature form of religiosity, whereas in the extrinsic form religiosity is a more peripheral part of life. Given that the authors consider intrinsic form of religiosity mainly as individual religiosity, they also assume that the individual religious self is more central than the social (extrinsic) religious self, which is seen as more peripheral. Nevertheless, this clear-cut opposition is questioned from many parts (e.g. Pargament, 1992; Burris, 1994). Flere and Lavric (2007) argued that intrinsic religious orientation is a culturally specific American Protestant concept and concluded that it is time for scholars to approach the question of the authenticity [italics added] of non-intrinsic religious orientation, including social extrinsic orientation not just as sociability, but as a legitimate path for achieving grace and salvation (p. 529). Therefore, we argue that research into the perceived centrality of different types of religious selves would gain clarity by being investigated cross-culturally, comparing across cultures the perceived importance of religiosity in the individual, relational or social self. In the present study, we investigated the centrality measured as perceived subjective importance of religious self in identity in a cross-cultural sample from six nations, including both western and nonwestern countries. We examined if people who define their religious identity more in terms of individual versus relational versus social self also show different degrees of centrality of that religious identity. According to the evidence provided by Cohen and colleagues (2005), and Flere and Lavric (2007), the social aspects of religiosity can be perceived equally important as the individual aspects by the person herself; thus, we expected to observe equivalent degrees of centrality at all levels of categorization. The Present Study This study is based on secondary analysis of a data set of a broader longitudinal study into culture and identity (Becker, Vignoles, Owe, Brown, Smith, Easterbrook, et al., 2012). For the purpose of the present research, we examined six different cultural contexts: three European countries from different parts of Europe (UK, Belgium, Italy) and three non European countries, specifically a Middle East country (Lebanon), one in East Asia (Philippines) and one in sub-Saharan Africa (Ethiopia). These countries represent six very different cultural contexts in which religious identity can develop, with varying levels of individualism and collectivism (Triandis, 1995): the UK, Italy and Belgium have similar high rates for individualism, while Lebanon, Philippines and Ethiopia are all collectivistic countries (Hofstede, 2001). We hypothesized that in all these contexts people can perceive their religious identity at different levels of categorization, with implications for the centrality of religious identity and for the motives underlying each type of religious self. In the previous sections of this paper, we accounted for the distinction between individual and social religious self; then we exposed the centrality or non centrality of religious identity and the multiplicity of motives that can be at the basis of religious identity. The study reflects this pattern and provides answers to three research questions: (1) Are there individuals who categorize their religious identity as individual and others who categorize their identity as relational or social? Our hypothesis, following Cohen at al. (2005), was that participants define their religious identity both as individual and as social. (2) Is the individual religious self the most central religious identity? Our hypothesis, consistent with Cohen et al. (2005) and Flere and Lavric (2007) findings that both individual and social motives can have the same importance in religious identity, was that, irrespective of culture, the perceived centrality of religious identity is equivalent at the individ ual, relational and group level of identity. Method Participants. Participants were a subsample of the broader research project, constituted by secondary school students in the UK, Belgium, Italy, Lebanon, Philippines, and Ethiopia. A total of 1,793 participants took part in the study. The mean age was 17.5 (SD 1.1); 257 were residents in the UK, 194 in Belgium, 187 in Italy, 300 in Lebanon, 250 in Ethiopia, and 300 in the Philippines. Demographic information regarding age, gender, general religiosity (mean rates for How important is religion to you?, from 1 not at all to 5 extremely) and religious belonging in each national sample are presented in Table 1. Table 1. Participants Characteristics and Religious Belonging by Sample. Sample Belgium Ethiopia Italy Lebanon Philippines UK Mean Age (sd) 17.7(1.1) 18.1(1.0) 18.1(0.8) 17.3(0.5) 17.9(1.3) 17.1(0.8) % Female 57 45 61 46 66 75 Religiosity (1-5) 2.14 4.77 2.69 3.73 4.03 1.92 % Christian 45.4 97.1 77.8 34 89.3 34.1 % Muslim 6.0 1.2 1.6 61.3 0.7 0.8 % Other 1.2 3.8 2.0 8.7 2.4 % no relig. belonging 46.6 1.6 16.8 2.7 1.3 61 Procedure. The research was introduced as a study about opinions, thoughts and feelings; participants were recruited through schools and were not compensated in any way. As the present study is based on secondary analysis, the research team members who supervised the completion of the questionnaire were unaware of the researchs aim, so participants were not influenced about religion/religiosity. A questionnaire was filled out at the beginning of the school year (time 1) and, after a period of approximately six months, another questionnaire was completed (time 2). In nations where this was an ethical requirement, parental consent was obtained in advance. Measures. Measures were included within a larger questionnaire concerning identity construction and cultural orientation (see Becker et al, 2012; Owe et. al, 2012). The questionnaires were administered in English in UK and Philippines, and they were translated from English into French (Belgium), Italian (Italy), Arabic (Lebanon) and Amharic (Ethiopia) in each country. Independent back-translations were made by bilinguals who were not familiar with the research topic and hypotheses. Ambiguities and inconsistencies were identified and resolved by discussion, adjusting the translations. Only the measures relevant to this article are described here. Generation of identity aspects. First, participants were asked to generate freely ten answers to the question Who are you? (hereafter, these answers will be referred to as identity aspects), using an adapted version of the Twenty Statements Test (TST, Kuhn McPartland, 1954, see Becker et al., 2012). This part of the questionnaire was located at the very beginning of the questionnaire, so that responses would be constrained as little as possible by theoretical expectations or demand characteristics. The ten aspects generated by respondents at time 1 were re-presented at time 2 and participants re-evaluated them after the time lag. Self-categorization of identity aspects. (Vignoles et al., 2006). Participants were asked to indicate for each identity aspect the category that best fitted their identity aspect, by circling a letter (possible choices: I, for individual characteristic, R, for relationship with someone, SM, for belonging to a small group, LG, for belonging to a large group). We adopted four categories in order to maximize the ecological approach and let respondents choose between more than a dichotomous alternative. Identity centrality. (Vignoles et al. 2006). A question measured the perceived centrality of each identity aspect within participants subjective identity structures (How important is each of these things in defining who you are?; scale anchors were 0 = not at all important, 10 = extremely important). The same item was answered both at time 1 and at time 2. Identity motives. (Vignoles et al., 2006). Participants were asked to rate each of their identity aspects on the six identity motives. The questions measured the association of each identity aspect with feelings of self-esteem (How much does each of these things make you see yourself positively?), distinctiveness (How much do you feel that each of these things distinguishes you-in any sense-from other people?), belonging (How much does each of these things make you feel you belong-that you are include among or accepted by people who matter for you?), efficacy (How much does each of these things make you feel competent and capable?), continuity (How much does each of these things give you a sense of continuity-between past, present and future-in your life?), meaning (How much does each of these things give you the sense that your life is meaningful?). Scale anchors were 0 = not at all, 10 = extremely. Results After collecting data, we read all the identity aspects and selected the identity aspects referring to religion, coding them as 1 and all other aspects as 0. All the aspects that mentioned God, Religion, belonging to religious organizations, etc. were coded as religious identity aspects. Examples are: Christian, Religious, God fearing, Member of the Church, etc. The percentage of people who mentioned at least one religious identity aspect in each country were: Ethiopia 47%, Philippines 33%, Italy 13%, Belgium 9%, Lebanon 7%, UK 6%. Most of the following analyses, except where indicated, were conducted selecting only participants religious identity aspects. Self-categorization of religious identity aspects. The questionnaire item, as described before, allowed to choose between individual characteristic, relationship with someone, belonging to a small group and belonging to a large group. The percentages of selected categories differed in each country sample. As we can see in Figure 1, European participants mainly categorized their religious identity aspects as group belonging, while non-European participants labeled their religious identity aspects as individual characteristic in the majority of cases; relationship with someone and small group were chosen by a minority of respondents. A Chi-square test indicated significant differences between countries, à Ã¢â‚¬ ¡2 (15, 232) = 47.981, p We then checked if the differences in categorization were connected to general culture. We tested if it was a general tendency of western respondents to define all their identity aspects as group belongings, but we found that this categorization is specific to religious identity aspects: a Chi-square test conducted on all identity aspects of the European samples indicated a significant difference of categorization between religious and non religious identity aspects, à Ã¢â‚¬ ¡2 (3, 1) = 33.645, p Figure1. Figure 1. Percentages of self-categorization of religious identity aspects in each sample. Centrality of religious identity in the different levels of categorization. We tested the hypothesis that religious identity aspects would be perceived as more central (i.e. rated as more important) in an individual religious self (aspects labeled as individual characteristic) than in a relational (aspects labeled as relation with someone) or social religious self (aspects labeled as small group belonging or large group belonging). However, the ANOVA comparing the means of the four groups revealed no significant differences in the centrality of the religious identity aspects (F (3,202) = 1.61, p = .189). Mean centrality for each level of categorization is reported in Figure 2. Thus, all levels of categorization of religious identity are associated to the same degree of importance for the person who endorses one of them. Figure 2. Mean identity centrality of the religious self by level of categorization. Numbers in parentheses report standard deviations. Centrality was significantly different between countries (F (5,202) = 6.40, p Discussion Our aim was to explore different forms of religious identity in different countries. The study measured the occurrence of religious identity with an ecological procedure, where participants freely generated aspects of their identities. In countries with a higher mean religiosity, a higher number of participants listed a religious identity aspect in their identity. We first investigated the level of self-categorization (Turner et al., 1987) that participants choose for the religious aspects of their identity. Interesting between-country differences were observed: most Western participants rated their religious identity as group belonging, whereas nonwestern participants rated it as individual characteristic. This pattern does not match the traditional individualist-collectivist distinction (Triandis, 1995), and it cannot be explained by general culture (as tested by the comparison with other, non-religious, identity aspects of the same participants), but probably reflects something mo re specifically connected with religious traditions and habits. These results are in line with Cohen et al. (2005) and add to the existing theory the specification that the importance of social versus individual aspects of religious identity varies not only by religious denomination but also by the specific experience of religiosity in a specific national context. It could be, for example, that in Western countries, where religion is not so widespread, people who experience religiosity necessarily have this experience by means of affiliation with a particular group. On the contrary, in countries in which religion is more widespread, individuals can live a religious experience individually and without entering a specific group. The second aim of our study was to compare religious identity centrality at different levels of categorization: literature about intrinsic and extrinsic religious orientation suggests that a more personal level of categorization would coincide with a more central (i.e. perceived as important) religious identity (Allport Ross, 1967). However, we predicted, following Cohen et al. (2005) and Flere and Lavric (2007) that the perceived importance of religious identity should be the same for individual, relational, and social religious identity. In support of this hypothesis, there were no significant differences in the mean rates of identity centrality at the four levels of self-categorization. Thus, this disconfirms the distinction between an extrinsic religiosity that is peripheral and based on group belonging, and an intrinsic religiosity that is central and pertains to an individual level. In fact, both individual level and group level religious identity have the characteristic of ce ntrality that was a prerogative of the sole intrinsic orientation. Conclusions and Implications A first implication of these findings is the irrelevance of a distinction between a first class (real, authentic, à ¢Ã¢â€š ¬Ã‚ ¦) and a second class (peripheral, instrumental,à ¢Ã¢â€š ¬Ã‚ ¦) religious identity reflecting the personal-social distinction. In fact, even if it is possible to differentiate between different levels of religious identity and to distinguish between a more personal religious identity associated with sense of meaning and a more social religious identity associated with need for belonging (as can be predicted by the traditional intrinsic-extrinsic distinction), each type of religious identity is central for the individual who lives it. Thus, we agree with Flere and Lavric (2007) that the authentic religious expression cannot be confined into the intrinsic-individual orientation but should also include the importance, for the individual, of social and relational aspects of religious identity. A limitation of this study lays in the theoretical opposition between individual and social self: even if it was a necessary option for a first disentanglement of the different ways of being religious, we think that the two selves are not alternative and that an individual could have both a salient individual religious self and a salient social religious self. Indeed, some recent studies combining the two levels measuring at the same time the individual and social side of religious identity show promising findings (see for example, Brambilla, Manzi, Regalia, 2011; Verkuyten Yildiz, 2010). What should also be further explored, is the impact of the minority or majority status of religious groups in a given country on the individual perception of religious identity. In fact, the unexpected observation, in our sample, of the prevalence of self-categorization of religious identity as a group level identity among the western participants, elicits new questions. The impact of different denominations has already been investigated (e.g. Toosi, Ambady, 2010), but less is known about the influence of religious history of each country: it could be the case that in more secularized countries the religious identity is connected to belonging to a specific group, whereas in more religious nations individuals can practice their religion as something ordinary, pertaining to the majority of people (see also Gebauer et al, 2012; Sedikides Gebauer, 2010). Another aspect of possible influence is the interconnection between peoples religious identity and the way in which they enter in con tact with a religious tradition, for example their religious group/community and its specific practices (attendance of services, solitary prayer, volunteering for an association, etc.) and, before, the transmission of faith within family (see for example Assor, Cohen-Malayev, Kaplan, Friedman, 2005).