Department of Public and Occupational Health

Injury Definition and Registration

Throughout the school year, PA injuries
are recorded continuously by PE teachers. They
are instructed to question children explicitly every
week about whether they have been injured as
a result of PAs (including non-organized events)
in the past week. The injury definition, as described
by van Mechelen et al.,[9] is used where a
PA injury is any injury as a result of participation
in PE class, sport activities or leisure time PAs
520 primary schools
370 primary schools
did not respond at all
105 primary schools
not willing to participate
45 primary schools
willing to participate
Randomization
Five primary schools were excluded:
– Only once-a-week PE class (n = 3)
– Change in teacher at the beginning of the school year (n = 1)
– Already participates in the study with another primary school (n = 1)
Reasons:
– No time (n = 58)
– Missing value (n = 15)
– Not relevant (n = 10)
– Already participating in other project (n = 8)
– No interest (n = 8)
– Change in teacher (n = 5)
Control group = 20 schools
(n = 1093)
Intervention group = 20 schools
(n = 1117)
40 primary schools
participate in the iPlay study
(n = 2210)
Fig. 3. Flowchart of recruitment in primary schools. PE = physical education.
Developing a Physical Activity Injury Prevention Programme 897
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
with one or more of the following consequences:
the child (i) has to stop the physical activity and/
or (ii) cannot (fully) participate in the next
planned PA (applies also to planned leisure time
PAs) and/or (iii) cannot go to school the next day
and/or (iv) needs medical attention ranging from
onsite care (e.g. first-aid personnel) to personal care
(e.g. physiotherapist or sports physician).
In case of an injury, the child is asked to complete
an injury registration form. The injury registration
form collects information on injury type,
injury location, direct cause of the injury and activity
performed at the time of injury.
Injury incidence refers to the number of new
PA injuries during a particular period of time
(e.g. 1 year). One method to express incidence
rates is to calculate the incidence of PA injuries in
relation to exposure (in days, hours or sport
event). To determine time at risk for PA injuries,
all children complete a questionnaire in the
classroom twice a year. This questionnaire collects
information on exposure time (sports and
leisure-time PA participation).
6.4.2 Cost Effectiveness
In order to evaluate the cost effectiveness of
the preventive measure, all parents from children
who sustain a PA injury receive a cost diary. The
cost diary is a log in which parents register all
(para-) medical treatment (including use of medication),
absence from school and sport activities,
and other discomfort from the moment of injury
onwards, until full recovery. From these cost
diaries, direct and indirect costs resulting from
the sustained injury can be calculated for use in
the economic evaluation.
6.5 Secondary Outcome Measures
Knowledge, injury-preventing behaviour, behavioural
determinants and motor fitness are
measured at baseline (start of the school year)
and follow-up (end of the school year).
6.5.1 Questionnaires
Children are requested to complete a questionnaire
in the classroom. The children take
home the questionnaire to their parents, who are
asked to complete their questionnaire and return
it to the research team in a pre-stamped reply
envelope.
Knowledge about injury prevention is measured
with one question on self-reported improvement
in knowledge of how to prevent PA
injuries, as well as a knowledge test including nine
multiple-choice questions about injury prevention
in general.
Behavioural determinants are assessed with
the following constructs: attitude, social influence,
self-efficacy and intention. The injurypreventing
behaviour is defined as wearing
appropriate protective equipment and footwear
during organized PAs, leisure time and PE class.
Attitude towards the injury-preventing behaviours
is assessed with three questions. Social influence
is assessed with questions regarding social
norm, modelling of friends, and modelling of
parents. Self-efficacy is assessed with two questions
relating to the child’s perception of their
ability to perform injury-preventing behaviour.
Intention and behaviour towards wearing protective
equipment and appropriate shoes during
organized PAs, leisure time and PE class are assessed
with one question. All answers on the
questions are given on a five-point Likert scale
varying from always (1) to never (5) or totally
agree (1) to totally do not agree (5). All questions
are positively formulated.
We pretested the questionnaires on comprehensibility,
(lack of) clarity and practical applicability
in 54 children and their parents. Based on
the results of the pretest, we changed some
questions to increase comprehensibility, deleted
excessive text messages and shortened the questionnaire
to decrease completion time.
6.5.2 MOPER Fitness Test
Motor fitness is assessed with the MOtor
PERformance (MOPER) fitness test. Supervised
by a research assistant, groups of three to four
children perform seven test items of the MOPER
fitness test (bent arm hang test, 10 · 5m run test,
plate tapping test, leg lift test, sit and reach test,
arm pull test and standing high jump test), and
they are asked to perform all test elements as
well as possible. For practical reasons, we decided
to exclude the 6-minute endurance run. For an
898 Collard et al.
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
extensive description of the MOPER fitness test
items, see Leyten et al.[46] In addition, children
perform the flamingo balance test, which has
been described in the EUROFIT test.[47] To be
able to complete all tests during one PE class we
shortened the flamingo balance test to 30 seconds
instead of 1 minute as the original flamingo balance
test protocol indicates. All test items are
performed barefoot to rule out the effect of
footwear on the test results.
Body height and weight are also measured.
Body height is measured in metres to the nearest
centimetre with a portable stadiometer (Seca 214,
Leicester Height Measure; Seca GmbH & Co,
Hamburg, Germany). Asking the subject to stand
straight, with the heels together and looking
straight ahead, standardizes positioning of the
body. Body weight is measured to the nearest
0.1 kg with a digital scale (Seca 770; Seca GmbH
& Co, Hamburg, Germany). During the body
height and weight measurements, children wear
only underwear.
6.6 Statistical Analysis
The effects of the intervention will be assessed
using multilevel regression analysis. This statistical
technique takes into account the dependency
of observations of different children from the
same class and school. Analyses will be adjusted
for baseline values and, if necessary, for other
confounders.
The economic evaluation will be assessed
using mean direct (i.e. medical costs), indirect (i.e.
costs for absence from school/work) and total
costs from the cost diaries. Because costs are
generally not normally distributed, 95% confidence
intervals for the differences in mean costs
will be obtained by bias-corrected and accelerated
bootstrapping. Differences in costs and
differences in injury incidence will be included in
a cost-effectiveness ratio, which estimates the
additional costs to prevent one PA injury.
6.7 Process Evaluation
A process evaluation is included to monitor
programme implementation, which will gain insight
into the relationship between specific programme
elements and programme outcomes.[48]
The injury prevention programme will be evaluated
with the use of the RE-AIM(reach, efficacy/
effectiveness, adoption, implementation and
maintenance) framework.[49] All PE teachers,
children and parents assigned to the intervention
group are asked to complete the process evaluation
questionnaire.
7. Discussion and Conclusions
Regular PA has many health benefits, but also
increases the risk of PA injuries. This paper describes
how to develop and evaluate a preventive
measure using the IM protocol. To our knowledge,
this is the first time this has been done in
the injury prevention field. Although this strategy
has never been used before in this field, the underlying
systematic ‘evidence-based’ process and
the contribution of the field of practice make the
IM method likely superior to any othermethod for
developing an injury prevention programme.
The IM protocol provides a valuable checklist
for the development of an intervention programme.
However, it is a rather time-consuming
process. The research on determinants, definition
of suitable performance objectives, moving back
and forth between the IM steps, and the pretesting
of materials required much time. This makes
it sometimes difficult to apply the IM process
according to the full instructions.
The results of the evaluation study will be
published elsewhere. Preliminary analysis clearly
indicates that the iPlay study resulted in a significant
decrease in injury incidence in the intervention
group. Moreover, the results of the
evaluation study will help to gain more insight
into the effects of school-based injury prevention
programmes.
Acknowledgements
The iPlay study is supported by a grant from the Netherlands
organization for health research and development
(ZONMW), grant number 62200033. The authors have no
conflicts of interest that are directly relevant to the content of
this review.
Developing a Physical Activity Injury Prevention Programme 899
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
Authors’ contribution: EV was involved in developing the
concept and the design of the study. DC, MC and EV were
involved in further developing the idea and the protocol for
carrying out the study. DC was responsible for the data collection
and she drafted the manuscript. All authors contributed
to the final manuscript by reading and correcting
draft versions.
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Correspondence: Dr Mai J.M. Chinapaw, EMGO Institute
and Department of Public and Occupational Health, VU
University Medical Center, Van der Boechorststraat 7, 1081
BT Amsterdam, the Netherlands.
E-mail: m.chinapaw@vumc.nl
Developing a Physical Activity Injury Prevention Programme 901
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
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Developing a Physical Activity Injury Prevention Programme

iPlay Study Systematic Development

You have to review the following paper [provided in PDF file]:
Collard DCM, Chinapaw MJM, van Mechelen W. Verhagen ELM. (2009). Design of the iPlay Study Systematic Development of a Physical Activity Injury Prevention Programme for Primary School Children. Sports Medicine, 39(11): 889-901.

The tasks for you is (to answer the following 2 questions), and to consider how the intervention or program was developed by systematically identifying and appraising the following program elements:

1. setting, target group, objective or desired outcomes, prevention level?

2. how the intervention was developed: strategies, approaches, theories(?), etc

Design of the iPlay Study
Systematic Development of a Physical Activity Injury
Prevention Programme for Primary School Children
Dorine C.M. Collard,1 Mai J.M. Chinapaw,1,2 Willem van Mechelen1,2
and Evert A.L.M. Verhagen1
1 EMGO Institute for Health and Care Research and Department of Public and Occupational
Health, VU University Medical Center, Amsterdam, the Netherlands
2 Research Centre Body@Work TNO VUmc, Amsterdam, the Netherlands
Abstract Health benefits of physical activity in children are well known. However,
a drawback is the risk of physical activity-related injuries. Children are at
particular risk for these injuries, because of a high level of exposure. Because
of the high prevalence of physical activity injuries and the negative short- and
long-term consequences, prevention of these injuries in children is important.
This article describes how we systematically developed a school-based physical
activity injury prevention programme using the intervention mapping
(IM) protocol.
IM describes a process for developing theory- and evidence-based health
promotion programmes. The development can be described in six steps:
(i) perform a needs assessment; (ii) identify programme and performance
objectives; (iii) select methods and strategies; (iv) develop programme;
(v) adopt and implement; and (vi) evaluate.
First, the results of the needs assessment showed the injury problem in
children and the different risk factors for physical activity injuries. Based on
the results of the needs assessment the main focus of the injury prevention
programme was described. Second, the overall programme objective of the
injury prevention programme was defined as reducing the incidence of lower
extremity physical activity injuries. Third, theoretical methods and practical
strategies were selected to accomplish a decrease in injury incidence. The
theoretical methods used were active learning, providing cues and scenariobased
risk information, and active processing of information. The practical
strategy of the injury prevention programme was an 8-month course about
injury prevention to be used in physical education classes in primary schools.
Fourth, programme materials that were used in the injury prevention programme
were developed, including newsletters for children and parents,
posters, exercises to improve motor fitness, and an information website.
Fifth, an implementation plan was designed in order to ensure that the prevention
programme would be implemented, adopted and sustained over time.
Finally, an evaluation plan was designed. The injury prevention programme
is being evaluated in a cluster randomized controlled trial with more than
2200 children from 40 primary schools throughout the Netherlands.
LEADING ARTICLE Sports Med 2009; 39 (11): 889-901
0112-1642/09/0011-0889/$49.95/0
ª 2009 Adis Data Information BV. All rights reserved.
The IM process is a useful process for developing an injury prevention
programme. Based on the steps of the IM we developed an 8-month injury
prevention programme to be used in physical education classes of primary
schools.
Regular physical activity (PA) has many health
benefits, for example it lowers the risk of obesity,
coronary heart disease and osteoporosis.[1-3] A
drawback of increased PA levels is the risk of
PA-related injuries. Sports are the leading cause
of injury and hospital emergency room visits in
adolescents.[4-5]
The high prevalence of PA injuries in children
and the negative short- and long-term consequences
confirm its importance as a health problem.
Although most PA injuries are not life threatening,
the occurrence of PA injury can result in
pain, disability, school absence, absence from
PAs and sometimes in dysfunction in the
short and long term. Therefore, prevention of
PA-related injuries is essential. Emery[6] showed
in a review that injury prevention strategies in
children can reduce the risk of PA injuries.
However, the literature has some limitations and
is based primarily on observational studies for
specific injuries and specific sports.[7] Few studies
on school-based PA injury prevention strategies
have been published. Of these, only one study was
a randomized controlled trial.[8]
Measures to prevent PA injuries should generally
be based on knowledge about the incidence
and severity of the PA injury problem, aetiological
risk factors, and mechanisms contributing to
the risk of sustaining such injuries.[9]
Because a proper school-based PA injury prevention
programme in children does not exist and
evidence on effectiveness is lacking, development
and evaluation of such a programme is necessary.
An injury prevention programme can be developed
using the intervention mapping (IM) protocol.[10,11]
IM describes a process for developing theory- and
evidence-based health promotion programmes,
and involves a systematic process that prescribes
a series of six steps: (i) performing a needs assessment;
(ii) defining suitable programme objectives;
(iii) selecting theory-based intervention
methods and practical strategies; (iv) producing
programme components and materials; (v) designing
an implementation plan; and (vi) designing
an evaluation plan (see figure 1). Collaboration
between the developers, the users of the intervention
and the target population is a basic assumption
in the IM process.[12] This article
describes in detail the development of a PA injury
prevention programme for children by using the
steps of the IM process. Step 6 of the process
descibes in detail how to evaluate the effectiveness
of such a programme.
1. Step 1: Perform a Needs Assessment
Prior to the development of a PA injury prevention
programme for children, the injury problem
and the risk factors for PA injuries in children
should be assessed. In order to gain insight into
the needs of the target population, a focus group
interview with 23 physical education (PE) teachers
from 12 secondary schools was carried out.
1.1 The Injury Problem
Injuries cause children unnecessary suffering
and pain in the short term.[1,8,13] Individuals who
have experienced macro trauma or PA injuries to
joints may be at risk of accelerated development
of (secondary) osteoarthritis in later life.[14]
Moreover, it is suggested that PAinjuries sustained
Step 3: Select theory-based intervention methods and
practical strategies
Step 4: Produce programme components and materials
Step 5: Design an implementation plan
Step 6: Design an evaluation plan
Step 2: Define suitable programme objectives
Step 1: Needs assessment
Fig. 1. Steps of the intervention mapping process.
890 Collard et al.
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
at a young age have a negative influence on
participation in PAs and sports.[15,16]
Data from the period 2000–2004 revealed that
in theNetherlands 1.5million acute PA injuries are
reported each year and 51% of these injuries are
medically treated. The PA injury incidence in
children aged 0–17 years is 1.3 (95% CI 1.2, 1.4).[17]
The absolute number of PA injuries in the
Netherlands increases for both sexes until the age
of 12 years. Above this age, injuries in boys increase
considerably until the age of 16 years. The
highest number of PA injuries in girls is registered
at 14 years of age. The most frequently injured
body parts are the lower extremities. The ankle is
the most affected part of the body (20%), followed
by the knee (18%).[17]
Although sport participation in children has
increased (children aged 6–11 years: 88% in 1991
to 93% in 2003; children aged 12–19 years: 84% in
1991 to 93% in 2003), membership of sports clubs
has decreased (children aged 6–11 years: 76% in
1991 to 74% in 2003; children aged 12–19 years:
77% in 1991 to 71% in 2003).[18] There are a large
number of children who participate in organized
team sports, but a growing number of children
are attracted to non-organized sports activities
and individual sports. There seems to be a trend
for individualization, and children nowadays are
attracted to sports other than traditional sports
in a sport club.[19] The literature shows that most
PA injuries occur during non-organized sports
activities and leisure time.[20-22]
Data from a nationwide survey in the
Netherlands showed that school absence occurs
in 7% of the children who sustained a sports injury,
and the mean duration of school missed by
these children was 8 days. This means that 0.02%
of the total population who visit school and
participate in sports are absent from school one
or more days. With a mean duration of 8 days,
the total school absence due to sports injuries can
be calculated at 794 000 days a year. In addition,
22%of the people who sustained a PA injury were
also absent from PAs.[17]
The economic consequences of PA injuries in
children are not known, but direct medical costs,
for examplemedical treatments as a result of all PA
injuries, were estimated at h170 and indirect medical
costs, for example work or school absence, were
estimated at h420 million (year of costing 2003).[23]
Risk factors for PA injuries are factors that
increase the potential risk for injury and include
extrinsic risk factors (i.e. weather, field conditions)
and intrinsic risk factors (i.e. age, conditioning).
Identification of risk factors can be used as a
leading guide for preventive measures. However,
it is clear that injuries are caused mostly by a combination
of factors. Table I shows the most important
risk factors for PA injuries in children.[5]
Based on these data, the aim our injury prevention
programme should be to prevent lower
extremity PA injuries in school children. A prevention
programme to prevent PA injuries embedded
in PE classes in schools will reach all the
children who are physically active – not only
children in sport clubs. PA injuries are defined as
injuries occurring during organized sports activities,
leisure time activities and PE class.
Table I. Risk factors for physical activity injuries in children[5]
Extrinsic risk factors Intrinsic risk factors
non-modifiable potentially modifiable non-modifiable potentially modifiable
Sport played (contact/no contact) Rules Previous injury (Aerobic) fitness level
Level of play (recreational/elite) Playing time Age Pre-participation in sport-specific training
Position played Playing surface (type/condition) Sex Flexibility
Weather Equipment (protective/footwear) Strength
Time of season/time of day Joint stability
Biomechanics
Balance/proprioception
Psychological/social factors
Developing a Physical Activity Injury Prevention Programme 891
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
1.2 Focus Group Interviews
In order to gain insight into the needs of the
target population and in order to be able to design
a feasible intervention programme, focus
group interviews were held. Five individual interviews
and two focus group interviews were performed
with 23 PE teachers from 12 secondary
schools. In the Netherlands, children go to primary
school until the age of 12 years, followed by
attendance at secondary school.
The interviewed secondary school PE teachers
generally agreed there is a great diversity in physical
fitness and motor performance in children in
the first grade of secondary schools. Their common
opinion was that these interindividual differences
are an important contributing factor to
PA injuries in children. Asking the interviewed
PE teachers about the causes of the noted diversity
in physical fitness and motor control, and
particularly about possible solutions, they argued
that an intervention programme should focus on
primary school children. In primary schools, children
receive regular PE classes. Unfortunately,
these regular PE classes are not always supervised
by certified PE teachers (due to economic reasons,
the child’s regular teacher often provides
the PE classes). However, the regular teachers
usually do not incorporate injury prevention aspects
in their PE classes; as general injury prevention
lessons are not given in primary schools,
it is likely that a preventive intervention in this
setting can lead to maximum improvement.
In addition, the PE teachers in secondary
schools said they were hesitant and not motivated
to incorporate our preventive intervention in their
PE classes, because they already incorporated
their own injury prevention in their PE classes.
Because the PE teachers in secondary schools
argued that the intervention programme should
focus on primary schools since injury prevention
lessons are already given in secondary schools, a
shift from secondary school children to primary
school children was made.
From the focus group interviews with the PE
teachers we also learned that, in general, the PE
teachers were rarely confronted with injuries, and
they were unaware of a sports injury problem
among their pupils. From the interviews it became
clear that raising injury knowledge in children,
teachers and parents should be an important objective
for our intervention programme.
2. Step 2: Define Suitable Programme
Objectives
This step provides the foundation for the programme
by specifying who and what will change
as a result of the intervention. The overall objective
of our intervention programme was to reduce
the incidence of lower extremity PA injuries. In
order to achieve this overall objective, several
risk-reduction behavioural and interpersonal environment
‘sub-objectives’ were defined that focus
on children, parents and PE teachers. The
underlying assumption of the risk-reduction behavioural
sub-objectives is that if an intervention
reduces the prevalence of risk factors, it will reduce
the prevalence of PA injuries. Furthermore,
the presence or absence of support from important
others (e.g. parents, PE teachers) within
the individual’s immediate interpersonal environment
may have an influence on the performance
of the injury-preventing behaviour.[24] The subobjectives
used in our preventive measure are:
(i) children take fewer injury-related risks;
(ii) parents create a safe PA environment for their
children outside PE classes; (iii) and teachers
include injury prevention into their usual teaching
routine.
Performance objectives were defined on the
basis of the programme objectives and describe
what the participants in this programme need to
do to perform the desired injury-preventing behaviour.
The performance objectives for each
programme objective are presented in table II.
3. Step 3: Select Theory-Based
Intervention Methods and
Practical Strategies
The third step of the IM process is the selection
of theory-based intervention methods and practical
strategies to effect changes in the health behaviour
of individuals, and to change organizational
and societal factors to alter the environment.
892 Collard et al.
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
A ‘method’ can be described as a theoretically derived
technique used to influence (determinants
of) injury-preventing behaviour, and a ‘strategy’
as a practical way of organizing and delivering
the intervention method.[12,25]
3.1 Theory-Based Intervention Methods
Preventive measures should target one or more
of the risk factors mentioned earlier (table I). A
potentially modifiable risk factor for PA injuries
in children is wearing appropriate protective
equipment and footwear during PAs. To decrease
this risk factor, injury-preventing behaviour
should be addressed. Injury-preventing behaviour
is an indirect causal factor for PA injuries.[26]
Therefore, improving this behaviour could be a
method to decrease PA injury incidence and PA
injury severity. To change injury-preventing behaviour,
knowledge of determinants of behaviour
is necessary.[27] We applied the attitude, social
influence and self-efficacy (ASE) model for
behaviour change. The ASE model is based on
the theory of planned behaviour[28] and the social
learning theory.[29] This model[30,31] postulates
that intention, the most proximal determinant of
behaviour, is determined by three conceptually
independent constructs: attitude, social influence
and self-efficacy.
To change injury-preventing behaviour and
finally decrease injury incidence, our programme
tries to improve attitude, social influence, selfefficacy
and intention towards wearing appropriate
protective equipment and footwear during
organized PAs, leisure time activities and PE
classes (see figure 2).
In addition, a second potentially modifiable
risk factor for PA injuries in children is dimensions
of motor fitness (e.g. flexibility, strength
and balance/proprioception). Motor fitness and
sport-specific skills have an impact on sports injuries.[
32] There is some evidence that improving
certain dimensions of motor fitness can decrease
PA injuries. However, this evidence is found in
sport-specific studies[33-38] (see figure 2).
Theoretical methods are general techniques
for influencing changes in determinants of behaviour.
In our programme the following methods
will be used: active learning, providing cues and
scenario-based risk information, and active processing
of information.[24] The related theories for
the adopted methods are the persuasion communication
matrix, elaboration likelihood, social
cognitive theory, theories of information processing,
and a precaution adoption process model.[24]
3.2 Practical Strategies
The next step is to translate the methods into
practical strategies that can be used in a preventive
measure. Knowledge is a basis for many
different determinants of behaviour, but giving
Table II. Performance objectives for the four different programme objectives
Performance
objective
Programme objective 1:
children will take fewer injuryrelated
risks
Programme objective 2:
parents will create a safe physical activity
environment outside PE classes
Programme objective 3:
PE teachers will include injury
prevention into their usual teaching
routine
1 Children learn the
consequences of an injury
Parents learn the consequences of an injury PE teachers learn the consequences
of an injury
2 Children learn which risk
factors cause injuries
Parents learn which risk factors cause injuries PE teachers learn which risk factors
cause injuries
3 Children gain insight into their
own injury risk behaviour
Parents gain insight into the injury risks during the
child’s leisure time physical activities
PE teachers gain insight into the pupils’
risk behaviour
4 Children form strategies to
reduce their injury risk
Parents form strategies to reduce the injury risk
during the child’s leisure time physical activities
PE teachers form strategies to reduce
the pupils’ risk behaviour
5 Parents gain insight into the child’s risk behaviour
6 Parents form strategies to reduce the child’s risk
behaviour
PE = physical education.
Developing a Physical Activity Injury Prevention Programme 893
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
children information will not lead directly to
behavioural change. However, behavioural determinants
like attitude are based partly on knowledge.[
39] The practical strategy that is used to
deliver information in order to increase attitude,
social influence, self-efficacy and motor fitness is
an 8-month course about injury prevention. The
communication channels are a course manual for
teachers, newsletters for children and parents,
posters for children, an exercise programme
during PE lessons for children, and an interactive
website. The newsletters can be made especially
for children or parents, and the willingness to
receive a newsletter is usually good.[24] In addition,
posters can be effective in calling attention
to a campaign and they provide continuous exposure
to the children.[24] Table III gives an
overview of the determinants, methods, theories
and strategies to reach the programme objectives.
3.3 Interpersonal Environment
Changing determinants of behaviour is almost
always embedded in one or more environmental
levels. A child participating in PAs is in an environment
with parents and PE teachers, therefore
parents and PE teachers should also be involved
in the intervention programme.[24] Parents
are very important in creating a safe PA environment
outside PE classes. They should encourage
their children to play safe,[40] and they
are important as role models for their children.
The influence of parental rules and pressure has
been found to have a strong effect on the use of
protective equipment.[41-43]
PE teachers are very important in creating a
safe PA environment during PE classes. In order
to prevent injuries in PE classes it is important
that teachers include injury prevention into their
usual teaching routine. If PE teachers include
injury prevention into their teaching routines,
they will teach children how to prevent injuries
during PAs, not only during PE classes, but also
outside school.
4. Step 4: Produce Programme
Components and Materials
The task in this step of the IM process is to
translate methods and practical strategies into
programme components and materials. Our injury
prevention programme as a whole is not
Decrease PA injury incidence rates
Decrease severity of PA injuries
Intention Injury-preventing behaviour
Attitude
The degree to which
performance of injurypreventing
behaviour is
positively or negatively
valued
Motor fitness
Dimensions of motor
fitness are strength,
flexibility, speed, power
and balance/coordination
Social influence
Consists of three
components:
– Subjective norms
– Social support
– Pressure and modelling
Self-efficacy
The subjective probability
that a person is capable of
executing injury-preventing
behaviour
Fig. 2. A conceptual model of injury prevention. PA= physical activity.
894 Collard et al.
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
specified for any specific type of sport. It addresses
the most common injuries and preventive
measures in general and includes the programme
components and materials outlined below.
4.1 Newsletters
Monthly newsletters are produced for both
children and parents. The aim of the newsletters
is to increase knowledge and awareness about
injury prevention. The monthly newsletters consist
of information about injury prevention, selfevaluation
tests and puzzles on a specific topic.
By providing a monthly newsletter, new information
will be given each month in a motivational
way. It is believed that this will remind all involved
each month of the task of preventing PA
injuries.
4.2 Posters
Eight different posters (A1 size, i.e. 594· 840mm)
show the highlights of the content of the newsletters.
The posters contain important and clear
messages about injury prevention and are very
colourful and have humorous cartoon images in
order to make the posters attractive to children.
They are displayed in the classroom, so that the
children are able to see the posters continuously.
4.3 Exercises to Improve Motor Fitness
A short training circuit is performed at the
beginning and the end of each PE class, twice a
week. This circuit consists of exercises aimed at
the improvement of motor fitness (i.e. strength,
speed, balance/coordination and flexibility). The
exercises are developed on the basis of exercises
from ‘active childhood-healthy life’,[44] exercises
from ‘Basisdocument Bewegingsonderwijs’,[45]
and exercises from a programme to prevent lower
limb injuries in youth sports.[37] Table IV gives
examples of the exercises that are done during the
PE classes.
4.4 Website
The website (www.iplaystudy.nl) contains general
information about injury prevention for
children, parents and PE teachers, who can view
the newsletters online, and children can check
their solutions to the newsletter puzzles. Additionally,
various instruction videos and photos
are displayed to illustrate for PE teachers how to
teach the exercises.
4.5 Pretesting and Revising
Pilot testing of programme strategies and materials
with intended implementers and recipients
is an important part of step 4.
4.5.1 Pretesting the 8-Month Course
Teachers and children of six primary schools
were informed about the programme in full detail.
Teachers were asked for their comments on
the topics and timing of the different modules of
the 8-month course via a focus group interview.
With the exception of a few minor comments, all
interviewed primary school teachers were positive
about the programme and believed the programme
to be feasible and effective. Children
Table III. Theoretical methods and practical strategies to reach programme objective
Determinants Methods Theory Strategies
Attitude Active learning Persuasion communication
matrix
Newsletter delivered to children and parents to
improve knowledge
Social influence Cues Elaboration likelihood Posters exposed to children in the classroom to
improve knowledge
Self-efficacy Scenario-based risk
information
Social cognitive theory Course manual for teachers
Motor fitness Active processing of
information
Theories of information
processing
Short circuit training to improve motor fitness
during physical education classes
Precaution adoption process
model
Website accessible for children, parents and
teachers
Developing a Physical Activity Injury Prevention Programme 895
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responded in a comparable way and were very
enthusiastic about the monthly newsletters and
posters. Although the programme also targets
parents, for practical reasons they were not asked
for their comments about the 8-month course.
However, the positive response of teachers and
children led us to believe that the programme will
be widely accepted in its current form.
4.5.2 Pretesting Exercise Programme
The exercise programme to improve motor
fitness was pretested in two different primary
schools, involving three PE teachers. Teachers
were asked specifically for their comments on the
feasibility of the exercises, the level of intensity,
the degree of difficulty of the exercises and the
clarity of the manual. Some exercises were perceived
as too difficult or taking too much time.
Additionally, the teachers advised delivery of the
exercises in a more competitive and playful way.
Exercises were adapted as suggested by the PE
teachers. The teacher’s manual was considered to
be very clear.
5. Step 5: Design an Implementation Plan
This step focuses on the design of an implementation
plan, in order to ensure that an
injury prevention programme will be implemented,
adopted and sustained over time.
The intervention programme is a ‘ready to use’
preventive measure so it can be implemented directly
in PE lessons, if proven effective. The
Royal Association of Teachers of Physical Education
(KVLO) and the Academy for PE Teachers’
Education will then play an important role
in the implementation. The KVLO controls the
standards and continuity of physical education in
the Netherlands, and has a wide array of implementation
channels. Thereby, the KVLO will
be an important channel through which the preventive
programme can be implemented not only
by today’s PE teachers, but also by the PE teachers
of the future. Another channel that plays an
important role in successful implementation is
the academic school where PE teachers are educated.
The KVLO and the Academy for PE
Teachers’ Education have been involved in the
study from the very beginning and have participated
in the IM process. By using IM, the programme
was tailored to the wishes of the end
users. In doing so, the practical and logistical
issues of implementation have been minimized.
6. Step 6: Design an Evaluation Plan
Through effect and process evaluation, IM
planners can determine whether decisions were
correct at each mapping step. To evaluate the
effect of the intervention, the decrease in injury
incidence will be analysed in a cluster randomized
controlled trial.
The primary research questions addressed are:
‘‘What is the effect of the injury prevention programme
on lower extremity PA injury incidence
and severity?’’ and ‘‘What is the cost effectiveness
of this programme?’’
The secondary research question is: ‘‘What is
the effect of the injury prevention programme on
the improvement of knowledge, (determinants of)
injury-preventing behaviour and motor fitness?’’
6.1 Sample Size
A difference in the incidence of acute lower
extremity injuries of 7% between the intervention
and control group after 8 months is considered
clinically relevant. To detect a difference of 7% in
the incidence of lower extremity PA injures with a
power of 90% and an a of 5%, 500 children per
group (intervention/control) are needed in an
Table IV. Examples of the iPlay-programme of exercises used to prevent injuries
Strength Coordination Speed Flexibility
Forward jumps Passing the ball (one leg stance) Shuttle run Flexibility of hamstring
Squats to 80 of knee flexion Skate jumps Race course Flexibility of calf muscle
Hand wrestling in push-up
stand
Pushing each other off balance (one leg
stance)
Spurts from different start
positions
Flexibility of biceps
femoris
896 Collard et al.
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
evaluation study. However, in order to perform
multi-level analyses taking into account a cluster
randomization design (schools as randomization
level) – with an intra-cluster correlation coefficient
of 10% and a dropout rate of 20% – a total
of 2280 children from 40 schools are required at
baseline.
6.2 Recruitment
6.2.1 Recruitment of Primary Schools
The evaluation will be carried out in Dutch
primary schools. From the 7000 primary schools
throughout the Netherlands, 520 primary schools
are randomly selected from a database and invited
by means of an information flyer. Inclusion
criteria for the primary schools are: (i) being a
regular primary school; (ii) giving PE lessons
twice a week; and (iii) being willing to appoint a
contact person for the duration of the study.
A flowchart of the recruitment of primary
schools is given in figure 3.
6.2.2 Recruitment of Children and their Parents
The children and parents from the participating
schools receive an information letter about
the study design. All children are eligible for inclusion
in the study. The parents receive a passive
informed consent request: this consent procedure
assumes that the parents consent, unless the
researcher is contacted by means of a telephone
call or by sending an email.
6.3 Randomization
Schools serve as randomization units to avoid
spillover of the intervention within schools. A
stratified randomization is performed based on
geographic location (urban/suburban) and professional
status of the PE teacher (certified/
uncertified), resulting in four strata. From each
stratum, schools are randomly allocated to the
intervention or control group by a computerized
random number generator. Before the school
year starts, the primary schools are informed
about the group (intervention/control) they are
assigned to.
6.4 Primary Outcome Measures
6.4.1 Injury Definition and Registration
Throughout the school year, PA injuries
are recorded continuously by PE teachers. They
are instructed to question children explicitly every
week about whether they have been injured as
a result of PAs (including non-organized events)
in the past week. The injury definition, as described
by van Mechelen et al.,[9] is used where a
PA injury is any injury as a result of participation
in PE class, sport activities or leisure time PAs
520 primary schools
370 primary schools
did not respond at all
105 primary schools
not willing to participate
45 primary schools
willing to participate
Randomization
Five primary schools were excluded:
– Only once-a-week PE class (n = 3)
– Change in teacher at the beginning of the school year (n = 1)
– Already participates in the study with another primary school (n = 1)
Reasons:
– No time (n = 58)
– Missing value (n = 15)
– Not relevant (n = 10)
– Already participating in other project (n = 8)
– No interest (n = 8)
– Change in teacher (n = 5)
Control group = 20 schools
(n = 1093)
Intervention group = 20 schools
(n = 1117)
40 primary schools
participate in the iPlay study
(n = 2210)
Fig. 3. Flowchart of recruitment in primary schools. PE = physical education.
Developing a Physical Activity Injury Prevention Programme 897
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
with one or more of the following consequences:
the child (i) has to stop the physical activity and/
or (ii) cannot (fully) participate in the next
planned PA (applies also to planned leisure time
PAs) and/or (iii) cannot go to school the next day
and/or (iv) needs medical attention ranging from
onsite care (e.g. first-aid personnel) to personal care
(e.g. physiotherapist or sports physician).
In case of an injury, the child is asked to complete
an injury registration form. The injury registration
form collects information on injury type,
injury location, direct cause of the injury and activity
performed at the time of injury.
Injury incidence refers to the number of new
PA injuries during a particular period of time
(e.g. 1 year). One method to express incidence
rates is to calculate the incidence of PA injuries in
relation to exposure (in days, hours or sport
event). To determine time at risk for PA injuries,
all children complete a questionnaire in the
classroom twice a year. This questionnaire collects
information on exposure time (sports and
leisure-time PA participation).
6.4.2 Cost Effectiveness
In order to evaluate the cost effectiveness of
the preventive measure, all parents from children
who sustain a PA injury receive a cost diary. The
cost diary is a log in which parents register all
(para-) medical treatment (including use of medication),
absence from school and sport activities,
and other discomfort from the moment of injury
onwards, until full recovery. From these cost
diaries, direct and indirect costs resulting from
the sustained injury can be calculated for use in
the economic evaluation.
6.5 Secondary Outcome Measures
Knowledge, injury-preventing behaviour, behavioural
determinants and motor fitness are
measured at baseline (start of the school year)
and follow-up (end of the school year).
6.5.1 Questionnaires
Children are requested to complete a questionnaire
in the classroom. The children take
home the questionnaire to their parents, who are
asked to complete their questionnaire and return
it to the research team in a pre-stamped reply
envelope.
Knowledge about injury prevention is measured
with one question on self-reported improvement
in knowledge of how to prevent PA
injuries, as well as a knowledge test including nine
multiple-choice questions about injury prevention
in general.
Behavioural determinants are assessed with
the following constructs: attitude, social influence,
self-efficacy and intention. The injurypreventing
behaviour is defined as wearing
appropriate protective equipment and footwear
during organized PAs, leisure time and PE class.
Attitude towards the injury-preventing behaviours
is assessed with three questions. Social influence
is assessed with questions regarding social
norm, modelling of friends, and modelling of
parents. Self-efficacy is assessed with two questions
relating to the child’s perception of their
ability to perform injury-preventing behaviour.
Intention and behaviour towards wearing protective
equipment and appropriate shoes during
organized PAs, leisure time and PE class are assessed
with one question. All answers on the
questions are given on a five-point Likert scale
varying from always (1) to never (5) or totally
agree (1) to totally do not agree (5). All questions
are positively formulated.
We pretested the questionnaires on comprehensibility,
(lack of) clarity and practical applicability
in 54 children and their parents. Based on
the results of the pretest, we changed some
questions to increase comprehensibility, deleted
excessive text messages and shortened the questionnaire
to decrease completion time.
6.5.2 MOPER Fitness Test
Motor fitness is assessed with the MOtor
PERformance (MOPER) fitness test. Supervised
by a research assistant, groups of three to four
children perform seven test items of the MOPER
fitness test (bent arm hang test, 10 · 5m run test,
plate tapping test, leg lift test, sit and reach test,
arm pull test and standing high jump test), and
they are asked to perform all test elements as
well as possible. For practical reasons, we decided
to exclude the 6-minute endurance run. For an
898 Collard et al.
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
extensive description of the MOPER fitness test
items, see Leyten et al.[46] In addition, children
perform the flamingo balance test, which has
been described in the EUROFIT test.[47] To be
able to complete all tests during one PE class we
shortened the flamingo balance test to 30 seconds
instead of 1 minute as the original flamingo balance
test protocol indicates. All test items are
performed barefoot to rule out the effect of
footwear on the test results.
Body height and weight are also measured.
Body height is measured in metres to the nearest
centimetre with a portable stadiometer (Seca 214,
Leicester Height Measure; Seca GmbH & Co,
Hamburg, Germany). Asking the subject to stand
straight, with the heels together and looking
straight ahead, standardizes positioning of the
body. Body weight is measured to the nearest
0.1 kg with a digital scale (Seca 770; Seca GmbH
& Co, Hamburg, Germany). During the body
height and weight measurements, children wear
only underwear.
6.6 Statistical Analysis
The effects of the intervention will be assessed
using multilevel regression analysis. This statistical
technique takes into account the dependency
of observations of different children from the
same class and school. Analyses will be adjusted
for baseline values and, if necessary, for other
confounders.
The economic evaluation will be assessed
using mean direct (i.e. medical costs), indirect (i.e.
costs for absence from school/work) and total
costs from the cost diaries. Because costs are
generally not normally distributed, 95% confidence
intervals for the differences in mean costs
will be obtained by bias-corrected and accelerated
bootstrapping. Differences in costs and
differences in injury incidence will be included in
a cost-effectiveness ratio, which estimates the
additional costs to prevent one PA injury.
6.7 Process Evaluation
A process evaluation is included to monitor
programme implementation, which will gain insight
into the relationship between specific programme
elements and programme outcomes.[48]
The injury prevention programme will be evaluated
with the use of the RE-AIM(reach, efficacy/
effectiveness, adoption, implementation and
maintenance) framework.[49] All PE teachers,
children and parents assigned to the intervention
group are asked to complete the process evaluation
questionnaire.
7. Discussion and Conclusions
Regular PA has many health benefits, but also
increases the risk of PA injuries. This paper describes
how to develop and evaluate a preventive
measure using the IM protocol. To our knowledge,
this is the first time this has been done in
the injury prevention field. Although this strategy
has never been used before in this field, the underlying
systematic ‘evidence-based’ process and
the contribution of the field of practice make the
IM method likely superior to any othermethod for
developing an injury prevention programme.
The IM protocol provides a valuable checklist
for the development of an intervention programme.
However, it is a rather time-consuming
process. The research on determinants, definition
of suitable performance objectives, moving back
and forth between the IM steps, and the pretesting
of materials required much time. This makes
it sometimes difficult to apply the IM process
according to the full instructions.
The results of the evaluation study will be
published elsewhere. Preliminary analysis clearly
indicates that the iPlay study resulted in a significant
decrease in injury incidence in the intervention
group. Moreover, the results of the
evaluation study will help to gain more insight
into the effects of school-based injury prevention
programmes.
Acknowledgements
The iPlay study is supported by a grant from the Netherlands
organization for health research and development
(ZONMW), grant number 62200033. The authors have no
conflicts of interest that are directly relevant to the content of
this review.
Developing a Physical Activity Injury Prevention Programme 899
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
Authors’ contribution: EV was involved in developing the
concept and the design of the study. DC, MC and EV were
involved in further developing the idea and the protocol for
carrying out the study. DC was responsible for the data collection
and she drafted the manuscript. All authors contributed
to the final manuscript by reading and correcting
draft versions.
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36. Junge A, Rosch D, Peterson L, et al. Prevention of soccer
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players. Am J Sports Med 2002 Sep; 30 (5): 652-9
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and Department of Public and Occupational Health, VU
University Medical Center, Van der Boechorststraat 7, 1081
BT Amsterdam, the Netherlands.
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Developing a Physical Activity Injury Prevention Programme 901
ª 2009 Adis Data Information BV. All rights reserved. Sports Med 2009; 39 (11)
Reproduced with permission of the copyright owner. Further reproduction prohibited without permission.

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9.

American Born Chinese Analysis

American Born Chinese Analysis
Write a traditional Short Essay Response in which you address a major theme of the graphic novel American Born Chinese by Gene Luen Yang
(isbn : 9 780312 384487 )

 

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secularisation’ to an understanding of European history

secularisation’ to an understanding of European history since 1500

answer each question in one page. there are 3 questions:
1) How useful do you find the concept of ‘secularisation’ to an understanding of European history since 1500?
2) What, if any, was the connection between the French Revolution and the ‘rise of nationalism’ in Europe in the 19th century?
3) What was the impact of industrialization on European society in the period c.1870-1914?

 

 

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secularisation’ to an understanding of European history since 1500

45
‘secularisation’ to an understanding of European history since 1500

answer each question in one page. there are 3 questions:
1) How useful do you find the concept of ‘secularisation’ to an understanding of European history since 1500?
2) What, if any, was the connection between the French Revolution and the ‘rise of nationalism’ in Europe in the 19th century?
3) What was the impact of industrialization on European society in the period c.1870-1914?

 

 

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Syntheses Essay

Syntheses Essay

Your essay should synthesize the information provided in at least three articles. The essay will analyze the effect that television and other forms of multimedia technology have had on the delivery of news.
In this essay, you will use three sources:
You must use the following two sources:
? Neil Postman’s Amusing Ourselves to Death
? Matt Quayle?s article, ?The Method of the Medium is the Motion?
This article is available in the reserved readings section of our class.
In addition, you must use at least one of the following sources:
? Mark Kelley, ?An Apology to the 4G Generation,? available at https://bangordailynews.com/2012/05/13/opinion/an-apology-to-the-4g-generation/
? ?The Media and the Middle East,? available at
https://www.teachmideast.org/essays/26-stereotypes/49-the-media-and-the-middle-east
? Paul Grabowicz, ?The Transition to Digital Storytelling,? available at https://multimedia.journalism.berkeley.edu/tutorials/digital-transform/multimedia-storytelling/

Overall, you will integrate at least three sources into your essay. You may integrate four or all five of the above sources if you would like to. But you must use Postman, Quayle, and at least one other source listed above.
Postman takes a particular view on television?s impact on journalism. Quayle agrees on some points with Postman but disagrees on others. Kelley writes rather informally about the effects of current technology on attention span in taking in news. ?The Media and the Middle East? discusses issues related to the attention span of consumers of news. Grabowicz writes about new forms of journalism and storytelling that are taking shape in journalism.
Your essay should have the following:
? an introductory paragraph with a thesis statement.
(WH offers a section called "Drafting an Introduction with Thesis" that will help you understand how to construct a solid introduction and develop a sound thesis statement.)

? body paragraphs that offer evidence to support your thesis and synthesizes your source material
(WH sections on "Drafting the body" and "Synthesizing source material" will help you develop this section of your essay.)

? a solid conclusion that reminds readers of your main idea (or thesis) without simply repeating it
(WH offers a section called "Drafting a conclusion" that will offer you guidance as you develop this part of your essay.)
Length: 1000-1200 words

Some strategies to consider when writing this essay:
In writing this essay, you will want to take notes on what Postman says about news broadcasting in Amusing Ourselves to Death, particularly in chapters 6 and 7. You will also want to take notes on how Quayle responds to Postman. Quayle?s article was written in 2010. It provides some interesting perspectives in hindsight on what Postman wrote in 1985 in his book. You will also want to take notes on the other source(s) you use.
You will then find two or three themes that you found in the various sources. To learn more about how to find themes in texts and integrate them into a synthesis paper, you may watch the following video tutorial developed by UMUC?s Effective Writing Center.
https://polaris.umuc.edu/ewc/web/writ_synth.html
You might also benefit from advice given on synthesis writing from Drew University and from Professor John A. Dowell at Michigan State University.
In addition, Writer’s Help offers definitions of analysis and synthesis as well as specific sections called "synthesizing source material," and "analysis: writing about texts." You can find these sections by typing in these titles in the Writer?s Help search box. Your instructor may have these areas tagged for you. If that is the case, then you will see them on your WH home page.

Writer please use all 3 sources in red above on first page.

THE METHOD OF THE
MEDIUM IS IN MOTION
MATT QUAYLE
The flexibility and power of the new cable business news format has been
used to transform the depth of the coverage of business and financial news.
In addition to "breaking news" in the markets, analysis of public policy from
leaders in business, government and the academy are often conceived live
on TV, bringing insight into the issues and forces at work. In my view, this
new capability in the context of the economic and financial crisis has had a
major impact on our general understanding of the issues and challenges.
?Michael Spence, 2001 winner of the Nobel Prize in Economics,
Stanford University Professor Emeritus
In the year 2010, and beyond, can television news support a higher level of
public discourse in America? In the spirit of "Legacies of Hope and Meaning,"
I am hopeful about the future. I believe TV news can deliver on that
meaning. However, in 1984, Neil Postman did not share that sentiment within
the pages of his landmark work. Amusing Ourselves to Death.
A news show, to put it plainly, is a format for entertainment, not for education,
reflection, or catharsis, (p. 87-88)
Matt Quayle is the co-creator and executive producer of Squawk Box and Squawk on the Street
on CNBC-TV. He also serves as the senior advisor to CNBC’s international morning program,
Worldwide Exchange. He was named to the TJFR Business News Reporter "30 under 30" list in
1997, 1998, and 1999, and has been quoted in numerous national publications including The
Wall Street Journal, The New York Times, and Money Magazine. He holds a BA in Communications
from Rutgers University and is currently working on his MA in Media and Professional
Communications at Fairleigh Dickinson University. He lives in Haworth, New Jersey, with his
wife, CNBC anchor Becky Quick, and his two daughters, Kimiko (7) and Natalie (6).
This article is based on a presentation at the Across the Generations: Legacies of Hope
and Meaning Conference sponsored by the Institute of General Semantics, September 11-13,
2009, at Fordham University in New York City.
300
THE METHOD OF THE MEDIUM IS IN MOTION 301
I am not here to refute the core of much of Postman’s work. As a business
television producer for the last seventeen years, I can surely attest to the
relevance of many of his conclusions. However, I also believe it is consequential
to reopen the discussion in some context based primarily on new evidence
within the cable and broadcast news space that can demonstrate some contemporary
attributes of the medium of television that were not observable to
Postman twenty-five years ago. In short, I believe the method of the medium
of television news and production is in motion. Within this evolution lies
proof of this new dynamic. My goal is not to tear down what Postman built,
but rather to build and expand on his conclusions in an attempt to prove that
in 2010, and beyond, there is hope for a higher form of public discourse in the
age of electronics. Interviews with thought leaders, policy makers, journalists,
and academics (like Michael Spence, above), all can help corroborate my view.
However, real life examples are needed to substantiate my claim. But, to get to
real life and present day, our path has to flow through the television signals
and tubes of the past. In Amusing, Postman told us:
Television serves us most usefully when presenting junk-entertainment; it
serves us most ill when it co-opts serious modes of discourse?news, politics,
science, education, commerce, religion?and turns them into entertainment
packages. We would all be better off if television got worse, not
better. "The A-Team" and "Cheers" are no threat to our public health.
"60 Minutes," "Eye-Witness News," and "Sesame Street" are. (p. 159)
That was 1984. There were three national networks plus a local PBS.
60 Minutes was a one-of-a-kind. TV news consisted primarily of a morning
news program (like The Today Show), a thirty-minute local news broadcast in
the early evening, followed by a thirty-minute national network news show
(like ABC World News Tonight with Peter Jennings). That was it. CNN was
not even a factor for another six years, when it exploded into American culture
during the first Gulf War. Postman’s sample size was too small, and taken
too prematurely, to accurately measure the full potential of the medium.
Twenty-five years later, in simple volume terms alone, the TV news space has
exploded with content. Just take the sub-category of TV "business news"
alone. Right now, there are three active full-time business news networks
(CNBC, Bloomberg, and the Fox Business Network) in the United States, and
more than a dozen other English-speaking business news networks overseas.
The general news network examples are even greater in number.
However, more does not necessarily mean better and, undoubtedly, there
is more "junk" out there on television than ever before. But I do not have to
prove all TV can support the public discourse to make a difference. I just have
302 ETC ‘ JULY 2010
to demonstrate that some of it can. I want to show new variables have been
added to the equation and these variables might have made Postman view this
subject differently than when he said.
All subject matter is presented as entertaining . . . To say it another way:
Entertainment is the supra-ideology of all discourse on television. No
matter what is depicted or from what point of view, the overarching presumption
is that it is there for our amusement or pleasure, (p. 87; emphasis
added)
The word "all" is the weakness in his argument. This is where I must explore
new avenues of critical thought.
On any given business day, the three domestic networks alone will, combined,
air dozens of interviews with scholars, journalists, economists, market
strategists, CEOs, publicly elected officers, and administration officials. Add
to this that all major speeches given by the president, treasury secretary, and
chairman of the Federal Reserve will be carried live and mostly free of commercial
interruption. Numerous public hearings are also broadcast live, with
topics as varied as the economic stimulus package, the mortgage meltdown,
and government loans to help the Big Three automakers avoid bankruptcy.
Interview topics include everything from "book-to-bill" ratios for semiconductor
manufacturers to the latest "Beige Book" report from the Federal Reserve
Bank surveying regional economic activity. Treasury yields, mortgage rates,
technical analysis, labor disputes?all commonly fall under the "cable business
news content" umbrella. However, none of it would also fall into a category
of what Postman observed was the primary motivation of TV, to simply
"entertain." This is programming designed, at least partially, to engage in a
hard-core form of "economic discourse," meant for a very sophisticated and
highly educated audience. I cannot believe Postman would think this was done
purely for cheap entertainment value.
To drill down on this point, let me introduce a specific example that might
help build my case. I need a unique example that turns the Postman argument
upside down; something he could never foresee happening in the mass media
in 1984 or in 2009. Let’s fast forward from 1984 to Monday, March 9, 2009, at
6 AM Eastern Standard Time at CNBC headquarters in Englewood Cliffs,
New Jersey. The U.S. stock market is three hours away from opening a new
week of trading on Wall Street. The Dow Jones Industrial Average is down
twenty-five percent for the young year, closing near levels it has not seen in
almost twelve years. The U.S. economy is already in the worst recession since
1982, and if the trend continues, experts say, this downturn could snowball
into the biggest economic slump since the Great Depression. The nation is
THE METHOD OF THE MEDIUM IS IN MOTION 303
in a massive banking crisis due to the fallout from the subprime mortgage
meltdown. Retail sales are grinding to a halt. Two of the three domestic automakers
are on the brink of declaring bankruptcy. The Federal Reserve Bank
has lowered interest rates to practically zero in an attempt to spur new lending
and kick-start the economy. The jobless rate keeps climbing each month to
multi-decade highs. In the previous month alone, the U.S. labor force lost over
600,000 non-farm-related jobs. One in ten U.S.-held mortgages is either overdue
or in foreclosure.
With that as context, how can a television news program make a difference
in the public discourse of serious subjects like the banking and financial
crisis of 2008-2009 in a way Postman might not have thought possible or
practical when he was writing Amusing in 1984? The defense calls its first witness,
a seventy-eight-year-old man who plays bridge for fun, lives in the same
house he bought nearly fifty years ago, and has a diet that consists primarily
of cheeseburgers and cherry Coke. Of course, I am talking about the Oracle
of Omaha himself, the world’s second-richest man and most famous investor.
Warren Buffett.
Let’s ask some questions. What if, on Monday morning, March 9, 2009,
on CNBC’s morning show Squawk Box, anchors Becky Quick and Joe Kernen
conducted a three-hour TV news interview with Warren Buffett, live from one
of the furniture stores he owns in Omaha, Nebraska? In addition, what if we
combine the medium of television with the Internet to give viewers the ability
to ask their own questions of Mr. Buffett? What if this three-hour news event
with unedited questions sent in by viewers combined with questions from the
CNBC anchor team force the president of the United States, the secretary of
the U.S. Treasury, and the chairman of the Federal Reserve Bank to be briefed
on what Mr. Buffett said soon after the interview was over? What do we conclude
if the interview is front-page news in many of the next day’s newspapers?
In Postman’s vision, it would seem impossible to imagine a scenario where
one of the most respected minds in the history of business would give a threehour
live TV interview, including taking questions sent in by average viewers
that literally?depending on how the questions are answered?could impact
public policy on a national scale. Even if he would do it, he probably could
not imagine a television network that would have any interest in airing it.
Just look at it theoretically. If cable television, in this case, a single threehour
episode of CNBC’s Squawk Box on Monday, March 9, 2009, can provide
the public access to the thoughts of one of the most respected and brilliant
business minds that has ever lived, I fail to see how it would be argued
that this show would be detrimental to the public discourse on the current
state of the subprime mortgage crisis and the U.S. economic banking shock.
304 ETC ‘ JULY 2010
If "the economy" is one of the leading public policy issues in this country
today, and let’s, for argument’s sake, say Warren Buffett is one of the best
qualified people in the world to give advice on how to fix it, then how is a
three-hour live TV interview not a perfect example of how cable TV might be
a medium that can contribute to an increased level of intelligent public discourse
on issues that impact policy in this country?
We need to remember, the goal here is not to disprove Amusing. The goal
is to evolve it, to simply re-open the conversation. The interactive nature of
technology in television now has to be factored in when looking at how TV
news is discussed, studied, and viewed in the context of its impact on the public
discourse. It is McLuhan’s "global village" taking another step in the evolution
of his vision. Everything from video phones on TV, to Internet chats,
to e-mail, to twittering, changed the way journalists approach news and how
producers program their shows. On a national TV stage, over twenty different
people got to ask Warren Buffett, the world’s most famous investor and secondrichest
individual, a question in a live three-hour TV interview that was broadcast
globally. This demonstrates, if nothing else, that the rules of the game are
evolving and changing and new studies must be done. More analysis is needed.
On one side of the intellectual spectrum, TV may be getting "worse." Postman
may be right, but programs like the Buffet example can at least open the
discussion confirming that the other side of the spectrum exists. Think of the
Buffett example as a new species discovered in a rainforest that scientists have
no previous knowledge about, other than they seem to think it could be some
kind of "bird." We know it is a bird, we just don’t know what "kind" of bird it
is. What does this bird eat? How does it communicate? Who or what does it
communicate with? Is it a poisonous bird or does this bird have attributes that
can be scientifically beneficial? What are the unintended consequences of this
new bird being discovered? Maybe it is not even really a bird at all. Maybe it
just looks like a bird? It sure has a lot of the traits a normal bird should have.
In fact, the Buffett example is a TV program, and to claim that it is not
would be an easy way out if we want to live by the gospel according to Amusing.
We can claim it is some multi-platform, fragmented, expanded, high-definition,
mutated entity. But it is still, in the end, just TV. The DNA still matches, and
unfortunately for the Postman pure-breeds, TV is starting to evolve into higher
forms of life as well as low ones.
So, is there data to help us factor in what this new species of TV program
can do, is, or how it is different from the same old TV programs we have been
watching and letting numb our minds for the past forty years? It is easy to make
statements such as "technology is changing the medium’s format," or "entertainment
value of a news program was not the first priority," or "everyday
THE METHOD OF THE MEDIUM IS IN MOTION 305
viewers got to ask a rich guy a question." But in the end, did we make an
impact on human society? If so, was it meaningful or quantifiable? Was it
three hours of junk or did this interview make a real difference in the level of
public discourse? These are very hard metrics to prove.
Now, what we can easily prove is more people "watched" the interview
than a normal, average three-hour episode of the program. That is quantifiable
thanks to Nielsen marketing research. The Monday program gave CNBC
a forty-five percent increase in the key demographic measurement compared to
the average level the show was performing at for the entire first quarter of 2009.
Nielsen may have shown that more people "watched" the program than
normal, but did the program help bolster the public discourse about the economy
that day, or month, or year? Was society better informed as a result? Did
it make the average Joe Public smarter than just reading about it in the paper
or in books? Can we show results? Demonstrating actual or quantifiable
impact can often be very elusive. Take Postman’s argument about the Lincoln-
Douglas debates in Amusing. The example of these marathon sessions proves
"length" and describes "content" but it cannot necessarily quantify impact.
The audience is given credit for sitting through these long oratories and my
guess is he is right, the people walked away smarter and more informed. But a
skeptic would demand proof. The audience of the Lincoln-Douglas debates
did not have to prove anything. Postman gave them credit for just being there
and sitting through it. It is implied that they must have listened and learned,
or why would they stick around so long? Just because they could identify a
person by his words instead of his looks is hardly a scientifically legitimate
argument that society at the time was smarter and had better command of the
issues of the day. Remember, there were also a lot of people at that time who
could not read; and others who were so smart they thought it was in the public’s
best interest to allow slavery.
When dealing with the Buffett example, I, as a "TV expert," can give you
my professional opinion that the show was "smarter" than almost anything
else that aired that day, that week, or that month on the subject. I can also tell
you that it made a "real difference" in the finance community and for investors
all over the country who e-mailed in feedback. However, that is hardly a
strong enough argument to reopen the whole discussion on Neil Postman’s
conclusions. But what we can do is take the evidence we have and draw some
educated conclusions on our own. (Surely Postman did.)
To simplify, we will divide our conclusions into two parts: the data (or evidence)
and the theoretical. First, we will deal with the data. One measurement
that we can use to gauge what impact the Buffett example had is to quantify
approximately how much was "written" about this "TV" interview. Postman
306 ETC ? JULY 2010
surely would agree that the written word is superior to the electronic, so if the
written word followed TV’s example, this might help to prove that some of the
dynamics are changing. A simple electronic media search twenty-four hours
after the interview began found over nine hundred printed or electronic publications
that wrote a "news" story based on the Buffett TV interview. The types
of these publications varied greatly and were truly global in nature. A partial
list, for the record, includes major national publications such as The New York
Times, The Los Angeles Times, The Wall Street Journal, The USA Today,
Investors’ Business Daily, Barron’s, The New Republic; overseas publications
including The Financial Times, The UK Guardian, The Malaysia Sun, The
International Herald Tribune, The Japan Times, The Australian; and specialty,
online sources and newswires such as The Associated Press, Reuters, Bloomberg,
BBC, The Drudge Report, Politico, The Motley Fool, The Huffington
Post, CNN Money, and many more.
Many of these articles were front-page stories. Some were the lead story
of the whole paper that day, while others were front-page stories in the business
section. Still others printed partial Q-and-A transcripts of the interview.
Dozens of editorials also appeared in all the major U.S. newspapers sourcing
the interview up to a week after it first aired. White House Press Secretary
Robert Gibbs was forced to answer questions making reference to the interview
in his daily press briefing. Senate and House members referenced the
interview in congressional floor debates and committee hearings all week.
Perhaps the most ironic confirmation came two weeks after the interview
aired. The source, ironically enough, was from one of the programs that Postman
thought was among the most dangerous to society. On the March 22,
2009, edition of 60 Minutes, Steve Kroft aired an exclusive one-on-one interview
with President Barack Obama. The timing was perfect. At the moment,
both Wall Street and Main Street were looking for answers on where the country
was headed and how the administration was planning to pull the nation out
of the worst economic recession in thirty years. Without referencing CNBC
directly, in his thirty-minute interview 60 Minutes host Steve Kroft asked
President Obama about critics of his plan to fix the ailing banking sector:
"Mr. President, your treasury secretary’s plan, Mr. Geithner’s plan, and
your plan for solving the banking crisis was met with a very, very tepid
response. You had a lot of powerful people criticize it, people said they
couldn’t stand it, people said it didn’t have enough details to solve the
problem. I know you are coming out with something on this next week
but these critiques are coming from people like Warren Buffett, people
who had supported you."
THE METHOD OF THE MEDIUM IS IN MOTION 307
At that point. President Obama interrupts Steve Kroft:
"And Warren still does support me, but understand that Warren is
also a big player in the financial markets, and he is a major owner of Wells
Fargo. So he has a perspective, a perspective from someone who is part
owner of a bank."
Two weeks after a three-hour TV news interview, in his own thirty-plus
minute TV news interview, the president of the United States of America was
asked a question directly relating to Mr. Buffett’s comments on television (not
print). A cable-TV interview with a seventy-eight-year-old financial guru is
now making such an impact that the president of the United States is forced
to respond to it. The natural direction of some discourse based on TV content
may have been diverted toward new directions.
These observations all avoid the discussion about the level of "intelligence"
of the interview. Some of that analysis is arbitrary Some of it is outside
the scope of our goal. Some of it needs to be looked at more closely if we
conclude that "we may be on to something here." For now, I believe it is still
safe to conclude the following: Considering how much the interview was written
about (and eventually talked about on TV with the president of the United
States), and considering the "non-entertaining" nature of the topic, the example,
at a minimum, became part of the "serious public discourse" of that day
and the preceding two weeks. The typographic world of newspapers and electronic
print felt compelled to "write" about it even though it was a "TV interview,"
or, as Postman would describe, and as pointed out earlier, a medium
where
all subject matter is presented as entertaining . . . To say it another way:
Entertainment is the supra-ideology of all discourse on television. No
matter what is depicted or from what point of view, the overarching presumption
is that it is there for our amusement or pleasure, (p. 87)
The Buffett example did not follow the model of what Postman’s universe
would define as TV news coverage. The evidence left in "typographic" form in
the nation’s leading newspapers backs up this conclusion. It shows us that, the
method of the medium is in motion. This would imply that our different communication
avenues?whether print, TV, radio, Internet, or others?are not
static subjects and, thus, do not lend themselves to declarative styles of study.
The evolution of communications is rapidly increasing and the methods
that programmers use are starting to expand and change outside the field of
common thought. As the industry fragments at a faster and faster pace, fewer
of the pre-observed characteristics, techniques, and attributes of that medium
308 ETC ? JULY 2010
will remain intact. Walter Ong looked into how oral-based cultures were dominant
for thousands of years. Next came the age of literate-based cultures (the
Homeric example). Now, we have come into the age of electronics, a new technology,
and all the subsequent new technologies based on it. The development
curve suddenly sped up to the point that it is very hard to study a new technology
before it has already evolved. And the changing methods and the fragmentation
within those methods are resulting in an overall medium that can be in
motion in different directions at the same time. The format of TV can actually
raise and diminish the level of public discourse in this country simultaneously.
The comparison between Postman’s 1985 observations of TV and a Warren
Buffett interview in 2009 on cable TV is just one minor example. The
"methods" by which we study the ecology of media have to be dynamic in
nature to keep pace because the "methods" communicators are using and the
rules they traditionally have played by are now also changing. By observing
the pace and multiple directions at which new technology is being introduced,
I do believe it is that the pace (or "the motion") of the evolution of the
medium of TV is increasing. In reality, I introduce this idea knowing full well
that a lot of what Postman believed is also coming true. Duality is important
here. The Buffett show is still the exception today, not the rule. The example is
used to simply prove that what Postman believed could never happen in 2009
actually could, while some of the things he also feared the most are happening
at the same time. The pace of the "motion" is not the issue. We just want
to confirm that the "motion" really exists, and that motion can have multiple
directions. Will TV news evolve away from image and more toward content
over the next twenty-five years? I have no idea. It may evolve away from both
ideas and head in a totally different direction. Or it may continue to fragment
in both directions at the same time. Some scholars have already declared TV
as a dead medium now that the Internet is upon us. The point is, we can now
use real-life examples to show that the medium has the ability to evolve and,
thus, prove motion must be factored in. Postman’s argument may be too static
in 2009 to be "all-inclusive."
Take the Lincoln-Douglas debates we discussed earlier and, now, look at
them from a different perspective. Postman used them as evidence that the
debate participants had a greater command of the content and linguistics to
deliver their messages and that the audience had a greater attention span,
desire, and ability to be able to hear and perceive the messages sent. But now,
in 2009, TV can air a three-hour interview, or an hours-long debate on the
U.S. Senate floor, live on TV. The realization that the TV industry bothers
to air it in the first place addresses the "demand" issue. It is only the ability to
THE METHOD OF THE MEDIUM IS IN MOTION 309
deliver or digest the messages and the quality of those messages that are now
up for debate. Steve Forbes is president and CEO of Forbes Inc. and editorin-
chief of Forbes Magazine. He is also a two-time presidential candidate,
best-selling author, and board member for multiple medical and charitable
foundations. When I asked him if cable TV has the potential to make a real
positive difference in society, he stressed the importance of the live event:
"Cable TV’s current format not only makes viewers feel they are getting
news in ‘real time’ but also allows them to see news and policy made right
before their eyes."
It would seem only logical to conclude that as the format of TV news
evolves as Forbes describes, the skills and ability of both the participants and
the audience will evolve along with it to take advantage of a more complex
form of discourse. Will this always lead to a higher form of discourse? No.
But just the idea that maybe it "could" is enough to prove our point.
Postman did not foresee the fragmentation of the audience or the multiple
directions TV is currently evolving in at the same time. The idea that this fragmentation
could create a new class of smarter viewers who continue to
demand smarter and smarter TV is an idea that Postman did not consider
then, and has yet to fully play out now. Some people are surely still on a road
toward amusing themselves to death, but now there are alternatives because
TV is moving (even if only very slowly) and who knows how popular and
influential the alternatives can become or how fast the evolution will get as
time goes on. The fact alone that these alternatives now exist and are growing
(like CNBC, which had its most profitable and popular year ever in 2009), is
enough to make us at least pause when we consider the future that Postman
thought was practically unavoidable.
In an interview for this article, U.S. Senator Judd Gregg from New Hampshire
gave me his insights on the power and influence of new cable TV formats
like CNBC:
"Focused and substantive cable programming like Squawk Box have fundamentally
impacted policy views in Washington, as they are watched by
a large number of members and used as a primary and easily obtainable
source of information on issues like finance. I think it is a safe statement
that more information was gleaned off" interviews and commentary occurring
on CNBC during the financial crisis of the late fall in 2008 by Members
of Congress than from any other single source and the impact of that
cannot be underestimated. Shows like Squawk Box are looked to for core
commentary and current market activity by so many people who are not
310 ETC ? JULY 2010
directly active in the investment and financial industry, such as policy
makers in Washington, that their impact far exceeds their targeted audience
of people participating in various financial markets."
Neil Postman’s Amusing Ourselves to Death will always be firmly part of
the foundation of the intellectual study known as Media Ecology. The insights
were ahead of its time, and dead on target. But twenty-five years have passed
and now it is time to look at it again. We look to it for leadership, and as a
guide. We look across the generations for hope. Hope to document further
declines of discourse, and to launch new levels and dimensions of evolution.
We need to read its material, build on its messages, improve our environment,
and focus our methods. It can help everybody who watches TV for information,
or produces TV as a career. It keeps us grounded and yet enables us to
raise our game, and when we raise our game, we raise the level of the message
contained within it. It is our responsibility as journalists and producers and
viewers to get the message right, and evolve it in the right way. The more we
explore and push the boundaries of television’s cerebral bounds, the closer we
can get to defending some of the intellectual traditions Mr. Postman spent so
much time defending. Both can exist. It is our challenge in the next twentyfive
years to learn from the mistakes he outlined and accelerate the pace of

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A Midsummer Night’s Dream

A Midsummer Night’s Dream

engage in research as you develop a deeper understanding of either Medea or A Midsummer Night’s Dream. This research might include historical, biographical, or literary backgrounds, but whatever form it takes it should support and not detract from your analysis.

Your research must include one scholarly article or book. Anything that you take from the shelf in the Noel Library, the articles I have posted to Moodle, or any article downloaded from a database such as JSTOR, Project Muse, or Academic Search Complete counts as �scholarly.� Beyond this requirement, you should use whatever sources best help you answer your research question and produce a thoughtful essay.

Remember that when writing a research essay, you should never attempt to conceal your reliance on your sources. All references to source material (facts, statistics, interpretations, ideas, paraphrase, direct quotation, maps, illustrations) must be correctly integrated into your work. This means that you will use both a signal phrase and in-text citation for each reference to source material. Failure to use source materials ethically will result in failure, while a seemingly deliberate attempt to conceal reliance on a source will result in referral to the Dean of Students.

All essays are due by 5pm on the due date. Essays received beyond that time will be considered late and will be penalized according to the schedule explained in the syllabus.

While you are welcome to develop your own research question, you might like to choose or adapt one of the questions below.

Medeia

1. How has Euripides revised existing myths about Medeia in this play and why?

2. During the Prologue, the Tutor warns of the power of self-love as a directive force. How do self-love and love come into conflict in this play?

3. Do you think Medeia is a proto-feminist or an anti-feminist play?

4. What were marriage and household management like in fifth century BC Athens? How does Euripides critique contemporary domestic customs in Medeia?

5. Medeia is the eponymous hero of this play. How does her gender complicate her status as a hero?

6. Aristotle described the parts and function of tragedy almost a century after Euripides wrote Medeia. Does Medeia confirm or challenge Aristotle�s definitions?
Midsummer Night�s Dream

1. Egeus claims that Lysander has �bewitched� his daughter by giving her �rhymes� (1.1.27-28). How are rhyme and magic interrelated in this play?

2. How does Shakespeare use space in this play? You might choose to write about use of stage space or about the organization of action between Athens and the woods.

3. When Bottom awakes after his night in the woods, he believes that his experiences have been a dream �past the wit of man to say what dream it was� (4.1.101). How do reason and imagination interact in this play?
Suggested Reading
While you are encouraged to do your own library and database searches, you might find the following articles interesting. Those marked with an M are on Moodle; those marked with an R are on reserve at the library � you can find them at the Circulations Desk.

Medea
Mills, S. P. �The Sorrows of Medea.� Classical Philology 75.4 (1980): 289-96. Print. [M]
Palmer, Robert B. �An Apology for Jason: A Study of Euripides� �Medea.�� The Classical Journal 53.2 (1957): 49-55. Print. [M]
Tessitore, Aristide. �Euripides �Medea� and the Problem of Spiritedness.� The Review of Politics 53.4 (1991): 587-601. Print. [M]

Midsummer Night�s Dream
Gurr, Andrew. �The Shakespearean Stage.� The Norton Shakespeare. Ed. Stephen Greenblatt. New York: Norton, 1997. 3281-3301. Print. [R]
Jones, Emrys. �The Scenic Poet.� Scenic Form in Shakespeare. Oxford: Clarendon P, 1971. 3-18. Print. [R]
Lichtenfels, Peter. �Shakespeare�s Language and the Theatre.� Reading Shakespeare�s Dramatic Language: A Guide. Ed. Sylvia Adamson et al. London: Arden Shakespeare, 2001). 158-72. Print. [R]
Marshall, David. �Exchanging Visions: Reading A Midsummer Night�s Dream.� ELH 49.3 (1982): 543-75. Print. [M]
Wright, George T. �What Else Shakespeare�s Meter Reveals.� Shakespeare�s Metrical Art. Berkeley: U of California P, 1988. 249-63. Print. [R]

 

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licensed tax practitioner

licensed tax practitioner

Instructions: For this assignment, you are a licensed tax practitioner being solicited for advice on particular matters. Please give a thorough analysis of the problem, discussing only issues relating to topics covered in Weeks 3 and 4. Ignore all other issues. Please cite all code sections, cases and regulations relevant to receive full points. Below the Syllabus of the material I need to cover .

Here the questions please answer around 350 words per question

1. Your client initially established its business in London as a public limited liability company. In 2013, they decided to expand their business to the U.S. and plan to open an office in California. They are not sure whether they should form another LLC, a partnership or a corporation for their California office.

1A. What would be your advice?
1B. Would your answer be the same if your client was a European public limited liability company?

2. Your client is a foreign partnership that opened a U.S. office in 2013. Under the foreign partnership all three partners have limited liability. They want to be treated as a partnership for U.S. tax purposes.

2A. What would be your advice?
2B. Would your advice be the same if there is only one individual owner of the foreign entity?

3. ABC is a domestic US corporation. In February 2012, it purchased 25% interest in JBL a foreign entity treated as a partnership since 2000. In March 2012, JBL filed Form 8832 to elect to change its status to a corporation. In January 2013, JBL sold its remaining 75% to ABC Corporation.

3A. Discuss the tax consequences of transactions for both ABC and JBL.
3B. Prepare a handwritten Form 8832 to be filed for tax year 2013. You will not receive full credit for question item 3b if you fail to submit a handwritten Form 8832.

Here the syllabus to use to understand what we covered

1. How are foreign entities classified for U.S. tax purposes?
2. Optional:
a. IRC §7701 – Lexis Nexis – USCS-Title 26;Internal Revenue Code Annotated, IRC §7701 – http://www.lexis.com/research/xlink?app=00075&view=full&searchtype=get&search=26+USCS+%A7+7701
3. Reading Assignment – B7.02A Kunz & Peroni Treatment of Foreign entities
4. What is a separate entity for U.S. tax purposes?
5. When is an entity considered a “domestic” entity?
6. When is an entity considered a “foreign” entity?
7. How are dual chartered entities treated for U.S. tax purposes?
8. Classification of business entities:
a. Partnerships
b. Corporations
c. Disregarded entities
d. Optional – See Treas. Reg. § 301.7701-1(b) re: Treas. Reg. §§ 301.7701-2 and 301.7701-3
9. Deemed Corporations
a. Familiarize yourself with the rules for certain countries. Or at least be aware that those rules exist
10. Grandfather rule
a. Termination of the grandfather rule (4 events)
11. Eligible entities
a. Default election
b. Election status for entities in existence before 1997
c. Retesting for eligible entities
12. Elections by eligible entities
a. When must an eligible entity elect its status?
b. Mechanics of the election
c. When eligible entities can be considered as a domestic corporation – Section 7874(b)
d. Potential collateral consequences of a foreign entities’ election
13. Review IRS Form 8832 and its instructions
a. Required signatures
b. Effective date of the election
i. Effect of election in the middle of a tax year
c. 60-month limitation on changes
i. Exception when there is a change on ownership composition
d. Protective election
e. How do you file a late election?
f. Correction of election errors
14. Foreign entity treated as a partnership
a. Effect of sale of partnership interest
b. Grandfather rule
c. When a single partner purchases the interest of other partners
d. Division of partnership interest
e. Safe harbor
15. Collateral consequences when a foreign entity changes its status
a. Foreign corporation becomes a foreign partnership
b. Foreign partnership becomes a foreign corporation
c. Foreign corporation becomes a disregarded entity
d. Foreign disregarded entity becomes a corporation
16. Change in the number of members
a. Corporation
b. Partnership
17. Anti-abuse rules
18. Read the three assigned regulations. If you have the time, read the regulations with annotations
19. Read the assigned article – International Tax Planning for US Outbound Acquisitions
20. Optional:
a. Lexis Nexis – USCS Title 26 – IRC Annotated
b. Matthew Bender – Lexis IRC Code Explanations
c. Of the two materials (a) is more through but if you are in a bind try (b) it is usually a shorter discussion
d. If you have additional time or if you want to learn more about these code Section, read through some or all of the Regulations. If this sounds overwhelming, breathe.
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Accounting and Decision Making

Accounting and Decision Making

Summative Assignment
CASE STUDY INFORMATION

Dyed in the Wool Limited

Dyed in the Wool Limited (“DITW”) is a long established UK company making specialist fire retardant and waterproof textiles for industrial, defence and commercial markets.
The CEO is Jim Riley, who took over from his father when he retired 30 years ago. Jim and his family own all the shares in DITW.

In recent years Jim has been worried about DITW’s core market. Defence sales are declining due to cutbacks in the armed forces, and new entrants to the market are offering stronger technological solutions for proofing fabrics. To counter the effect of this decline, two years ago Jim decided to diversify DITW’s activities, investing in a new subsidiary company, HomeSpun Limited. HomeSpun is run by Mr Riley’s nephew, and sells furniture and home textiles to retail customers from three stores in the local area.

Jim’s background is in industrial manufacturing, and whilst he has no formal retail or accounting training, he is astute when it comes to gross margins, selling prices and manufacturing costs. DITW has a history of profitability over the years and pays out substantial annual dividends to the family shareholders, but until recently cash was also retained in the company for reinvestment in equipment and production facilities. The main manufacturing site, which was acquired by Mr Riley’s father over 50 years ago, is a former WWII munitions factory with 5 acres of land and buildings with plenty of space for expansion.

However, starting up the new retail subsidiary has seen cash flow out of DITW to fund start-up losses on lease costs, staffing, advertising and buying stock for the shops. Traditionally DITW was not the best at chasing its receivables and now with the additional pressure of HomeSpun’s cash requirements, DITW has been forced to use an overdraft for the first time. In fact, the company recently asked its bank for a third increase to the overdraft limit at £900,000, trebling the original request for facilities. The bank has notified DITW that it will not approve any further amounts beyond this latest agreement and has asked for copies of DITW’s financial statements for the year ending 31 December 2012 as soon as possible.

An interim accountant was recruited 6 weeks ago at the request of the company’s bankers. The new accountant has started to analyse HomeSpun’s management accounts. He is concerned about the lack of cash compared to the profits being reported. He wants to run some stock takes in the stores against the cost of stock reported in the management accounts as well as review the “buy now pay later” policies being offered to customers on large items in the shops.

In spite of the cash difficulties, Mr Riley is pleased with DITW’s investment in the new retail venture and is determined to continue expanding. HomeSpun has a very visible local presence, and local government and press have given it significant positive coverage about job creation and local enterprise development. He wants to continue with the roll-out of new store openings and is considering investing £1m in a joint venture (“JV”) manufacturing opportunity with Pratash Furniture & Textiles in Mumbai. This JV would manufacture a range of products already sold in HomeSpun’s shops, and supply directly to HomeSpun at a lower cost than buying from existing third party suppliers – Jim Riley says it will “cut out the middleman” and improve gross profit margins.

Approximately 30% of HomeSpun’s annual sales could be supplied from the JV entity.
DITW’s Board, led by Jim Riley, has some decisions to make. The company cannot secure further overdraft funding from the bank, yet HomeSpun continues to be cash consumptive and tax and dividends in DITW are due for payment in the next three months. In addition, DITW will need to raise further funding if the expansion plans (new stores and JV opportunity) take place. Financing options under discussion include:

• OPTION 1. Seek third party investor or venture capitalist to provide £1.5m new share capital to fund the £1m investment into the JV, payment of the 2012 dividend and any immediate cash requirements in HomeSpun (forecast at £54k cash outflow for Year 3). The overdraft would continue in place under this scenario.

• OPTION 2. Approach the bank to convert the £910k overdraft into a £2m long term loan at 8% annual interest, secured on land and buildings. This would pay for the £1m investment into the JV with a small amount of surplus to fund the forecast cash outflows for HomeSpun in Year 3 at £54k.

• OPTION 3. Walk away from the JV and slowly repay the overdraft by improving working capital management and withdrawing dividend payments for the next few years (Jim Riley has already flagged up that his family shareholders will not countenance this option willingly).

The accountant has distributed an email ahead of a Board meeting as follows:

Agenda for Board meeting

1. Completion and presentation of DITW’s year end financial statements.

2. Analysis of HomeSpun’s performance against budget since launch.

3. Review of operating cash cycle and cash outflows in DITW and HomeSpun.

4. Evaluation of trading and investment implications of the JV opportunity.

5. Options for raising further funds for the business.

Relevant financial information (see Appendices 1-5) has been prepared ahead of the Board meeting and distributed to all Board members.

Appendix 1
DITW draft Financial Statements
The draft Income Statement and Statement of Financial Position for DITW for the years ending 31 December 2012 and 2011 are reproduced below. These are in draft format pending the outcome of discussions at the Board meeting.
Income Statement for the year ended 31 December 2012:

2012 2011
£000 £000

Revenue
26,387
28,853
Cost of goods sold – labour
Cost of goods sold – material purchases (13,942)
(8,542) (14,052)
(10,387)
Gross profit 3,903 4,414

Factory overheads
(1,631)
(1,570)
Distribution costs (354) (398)
Sales and marketing costs (517) (495)
Administrative costs (623) (596)

Profit before interest and taxation
778
1,355

Interest charges
(51)
(22)
Profit before taxation 727 1,333

Taxation
(222)
(407)
Profit / (Loss) after taxation 505 926

Dividends declared
(425)
(750)
Retained profit 80 176

Statement of Financial Position as at 31 December 2012:

2012 2011
£000 £000
Non-current assets
Land and buildings 3,000 800
Plant and Equipment 1,953 2,358
4,953 3,158
Current Assets
Inventory 2,709 2,654
Trade receivables 2,056 1,909
Investment in HomeSpun Limited 1,451 651
Cash 9 278
6,225 5,492

Current Liabilities
Trade payables (2,699) (2,851)
Taxation payable (222) (407)
Bank overdraft (910) 0
Dividends payable (425) (750)
4,256 4,008

Net assets 6,922 4,642

Equity
Called up ordinary share capital 300 300
Revaluation reserve 2,200 0
Retained earnings 4,422 4,342
6,922 4,642
Additional notes:

• The carrying value of land and buildings has been increased to £3 million at 31 December 2012. This figure is based on an offer of £2.5million from a property developer (which Jim felt substantially undervalued the premises) earlier in the year. Since then the property market has slowed down a little but it was suggested that the balance sheet would look stronger by increasing the valuation attaching to the land and buildings, in the context of potentially raising money for the business.

• The depreciation charge in 2012 was £317,000. A piece of equipment which was carried in the books at a cost of £520,000 less accumulated depreciation of £388,000 was sold during the year at £100,000, resulting in a loss on sale. Both depreciation charges and any loss on sale are included in “factory overheads”. The new accountant has noticed that DITW often seems to sell equipment at a loss, although Jim Riley feels the company’s depreciation policies are adequate.

• DITW owns 100% of the shares in HomeSpun Limited. DITW contributed a lump sum to start the business, and has since been topping this up with further sums as required. There is no formal loan in place, so the investment has been shown in current assets.

• One of DITW’s customers has been disputing invoices raised on a long-term contract to supply materials. As at 31 December 2012 the total outstanding balance to this customer shown in receivables was £219,750. Jim Riley is confident that this sum will be recovered in full, but £137,000 relates to amounts due over 90 days and there are rumours in the industry that the customer may have financial difficulties. No provision has been made in the accounts against any part of this receivable. Inventory includes approximately £105,000 of materials specific to this customer, which are not sold to any other customer.

• There is also some confusion over a particular batch of pre-invoiced sales. DITW raised invoices for £52,000 on 30 December 2012 for goods which were still in stock at 31 December and would only be sent to the customer in early January 2013. The invoices were shown within revenue for 2012, and an additional £52,000 shown in receivables, plus a reduction in stock value of £44,200 which matches the entry in cost of sales. The accountant wants to reverse this transaction because the stock had not been physically delivered to the customer by 31 December 2012. However, he is meeting resistance from Mr Riley, who says the only reason the stock had not been sent was due to the Christmas holiday period and that in the light of the potential fund raising, the company should be putting “its best foot forward”.

• Interest is paid as soon as charged. Both tax and dividends due are normally paid within 3 months of year end to clear the full amount outstanding.

• Regarding presentation of the financial statements, the new accountant has explained that DITW is no longer exempt from preparing consolidated accounts and that the financial statements will need to be prepared on a consolidated basis prior to external publication.

• Finally, DITW launched a successful patent protection case against a competitor during 2011. The legal outcome concluded in favour of DITW and the competitor was required to pay damages of £30,000 which have been netted off administration costs (i.e. reducing the administration costs shown) for 2012. DITW’s legal costs on the case were £27,000, which were shown within administration costs in 2011.

Appendix 2
HomeSpun: Original budget and latest forecasts

A business plan was produced by HomeSpun’s management to support the original request for finance from DITW. The launch date for the business was 1 January 2011. The original profit and cash budgets from the business plan are shown below:

 

HomeSpun started trading on 1 January 2011. The sales, costs, profit, working capital balances and cash flows for the first two years of trading are shown below. All cash deficits to date – £651,000 in 2011 and £800,000 in 2012 – have been subsidised using further investment from DITW. HomeSpun’s management has used the actual results for 2011 and 2012 to develop a revised set of forecasts for the business for 2013 – 2015 as follows:

 

Appendix 3
Analysis of product costings for joint venture deal

Pratash Furniture & Textiles has identified three products, A, B and C, which are believed to represent an average cross-section of the overall range that the JV entity could produce for HomeSpun. Pratash has produced cost estimates for each of A, B and C which are shown below. Ex-factory (India) costs are shown in UK £ at current exchange rates, and the possibility of exchange rate movements impacting the financial data has not yet been taken into account.
Product A B C

Direct material cost 1.30 2.05 0.67
Direct labour cost 0.80 1.20 1.12
Variable overhead per unit 0.30 0.88 0.75
Fixed overhead per unit 2.05 3.56 2.98
Total cost ex-factory (India) 4.45 7.69 5.52

Estimated transport & duty to UK
1.56
2.69
1.93
Estimated cost landed in UK 6.01 10.38 7.45

The accountant at DITW has produced the following comparison table showing the potential uplift in gross margin from sourcing the products via the JV compared to the current situation is shown as follows:

Product A B C

Current
Selling price 19.99 24.99 22.99
Purchase price landed in UK from present distributor 9.86 13.55 12.25
Gross profit per unit 10.13 11.44 10.74

Potential
Selling price 19.99 24.99 22.99
Landed cost from JV entity 6.01 10.38 7.45
Gross profit per unit 13.98 14.61 15.54

Accountant note:

Taking the average product cost on the sample of three JV-sourced products and comparing this with the average cost on those same products as currently purchased indicates a significant potential uplift in gross margins might be available under the JV scenario.

If the JV went ahead on 1 January 2013, these new product costs could improve gross margins on 30% of HomeSpun’s revenue for Years 3 to 5 of the forecasts.

Appendix 4

Basic financial ratios

Revenue growth (%) = Revenue (yr 1) – Revenue (yr0)x 100
Revenue (yr 0)

Return on capital employed (%) = Profit before interest and taxationx 100
Equity plus Liabilities

Return on investment Profit before interest and taxation x 100
Investment cost

Gross profit margin (%) = Gross profit x 100
Revenue

Net profit margin (%) = Profit before interest and taxation x 100
Revenue

Inventory days = Inventory (year end) x 365
Cost of goods sold

Receivables days = Trade receivables x 365
Revenue

Payables days = Trade payables x 365
Purchases (Cost of goods sold)

Current ratio = Current assets
Current liabilities

Acid test or Quick ratio = Current assets less inventory
Current liabilities

Debt/equity ratio (%) = Total debtx 100
Total equity

Capital gearing ratio (%) = Total debt x 100
Total equity + Total debt

Interest cover (times) = Profit before interest and taxation
Interest charges

Dividend per share (pence) = Total dividends approved x 100
Number of ordinary shares
Appendix 5 – Present value table
Required:

As part of a business report which communicates the financial information, issues and potential solutions available to DITW ahead of the difficult decisions it must make, you are required to discuss and critically evaluate the following questions. You should use appropriate accounting and financial techniques to support your conclusions and recommendations.
1. Identify and critically discuss at least FOUR areas of subjective judgement in DITW’s financial statements for 2012. As part of your discussion, you should highlight any changes that you would recommend to ensure that the final statements are in accordance with the IASB’s Conceptual Framework and present a “true and fair” view as required by the Companies Act 2006 and GAAP.

2. Prepare the Statement of Cash Flows for DITW for 2012. Use only the financial statements and related accounting information provided by DITW in the original case study.

3. Critically evaluate HomeSpun’s performance against its original budget to date, highlighting possible reasons for the variances between budgeted and actual results. You should focus on HomeSpun’s sales, costs, profit and return on investment in your answer, and may use relevant financial ratios and variance analysis techniques to support your evaluation.

4. Calculate the operating cash cycles for each of DITW and HomeSpun in 2012. Using this information as well as the Statement of Cash Flows that you prepared in Q2, explain why DITW and Homespun are facing cash flow problems and recommend solutions for the Board which might improvecash generation in both arms of the business.

5. Differentiate between (i) absorption costing and (ii) marginal costing, discussing the reasons why DITW and Pratash Furniture & Textiles might have chosen absorption costing for the cost estimates shown in Appendix 3.
6. Critically evaluate the JV opportunity with Pratash Furniture & Textiles using an appropriate investment appraisal technique. You may assume that the JV starts on 1 January 2013 and runs until 31 December 2015, and that DITW’s cost of capital is 10%. Ignore the impact of tax. Your answer should recommend whether the proposed investment should proceed, supported by discussion of at leastTHREE other factors that the Board should take into account in their final appraisal of the investment opportunity.

7. Critically discuss the three options available to DITW for raising further funds for the business. Your analysis should highlight the effect on DITW’s liquidity, capital structure and financial risk from Options 1 (raising equity) and 2 (raising debt). You may base your calculations on the financial statements for DITW given in Appendix 1, making relevant adjustments as appropriate to each scenario.
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Strategic management

Strategic management

 

Case Study
Sweet spreads manufacturer faces a sticky future
Hartley’s needs to diversify the family’s 100-year-old jam firm to keep it competitive in a
shrinking market but it is wary of predatory investors.
The challenges facing Hartley’s:
• To expand in a market that is shrinking.
• To diversify into new markets.
• To ensure that management is of top quality.
Fred Hartley knows all about jam but if he makes a wrong move his company could end up in a
pickle. The 41-year old is Managing Director of Hartley & Sons, Britain’s oldest family-owned
jam maker.
The trouble is that fewer people are buying jam and those that are, tend to go for supermarket
brands. Now Hartley’s is trying to conserve its income by diversifying into sauces and even
spring water. For that it needs money but the company is wary of attracting outside investors in
case their involvement changes the culture of the 100 year-old firm. Fred Hartley’s great-grand
father Albert founded Hartley’s in London in 1881. Fred joined straight from school and took
over as Managing Director from his father Tony in 1994. Jam and marmalade still account for
45% of its sales of £33m but the market has been in decline for 50 years. In 1950 there were
about 40 big British manufacturers. Only three of these have survived and Hartley’s is the only
one that remains independent. It employs 220 people at two sites in South London.
“People don’t eat as much jam as they used to,” said Fred Hartley. “A typical English breakfast
used to include toast and jam, while a jam sandwich was a staple snack. Now it is competing
against cereal bars and crisps”. Changing dietary habits have also contributed to jam’s decline
because people increasingly want low-sugar food.
Hartley’s became a household name during the 1960s and 1970s, supplying most of the big
supermarkets. But the rise of supermarkets also initiated the decline of the businesses’
traditional branded business. The supermarkets’ fight for market share in staple products such
as jam and their introduction of cheap own-label alternatives has gradually cut the profit
margins on branded products.
The company saw the change coming. Under Tony Hartley it changed the emphasis of its
business from making jams under its own name to making own-label jam and other products
for supermarkets. Now, about 60% of its business is supplying own-label products, mainly jam
and condiments. Customers include Morrisons, Tesco and Sainsbury, which is its largest client,
accounting for 20% of total sales. Although sales volumes are high, the profit margins are low
and the market has little potential for growth, said Hartley. “The gross margin is down to
between 10% and 15%. You can’t run a business with our overheads on margins like that
forever.”
While own-label jams pick up most of the business in the middle and lower sections of the
market, the top end is still dominated by the branded jams. This area offers much higher
margins, said Hartley but it is overcrowded. “Investment is required for new machinery as well
as marketing,” he said. “French brands such as Bonne Maman created that market and have
established strong positions”.
BSc (Hons) in Business Administration Strategic Management
Strategic Management March 2012 Format 1 © NCC Education Ltd 2012
Instead, Hartley wants to focus on developing niche’ products under the company’s own name,
such as luxury marmalades and a recently launched low-carbohydrate jam. He said these
sectors were still brand-led and offer higher margins.
Marmalade is more attractive because it is largely bought by more mature, wealthier
consumers. Marmalade is also cheaper to produce but Hartley is conscious of the risk in
dedicating resources to markets that are in overall decline or, at best, static.
Hartley’s also sells jam in bulk. It supplies cake makers and produces 100m portion-packs for
the NHS, schools and the prison service. Sales to the trade sector have grown substantially,
rising from £750,000 in 1999 to £4.7m in 2004.
Hartley’s has diversified into other markets. It began making peanut butter in the 1980s and
now has 50% of the market, representing 20% of the firm’s sales. It has also diversified into
condiments, producing own-label products such as apple, tartare and mint sauces. Recently, it
became the sole British cranberry sauce supplier to ocean Spray, the world’s largest producer
of cranberry products. The deal gave Hartley’s 90% of the British cranberry sauce market
overnight and increased its overall sales by £3m.
Hartley sees more potential to develop this side of the business but current sales are largely
low-margin, own-label products. He would prefer to develop the higher margin branded
condiments business but is unsure if the Hartley’s brand is appropriate. A second option, he
said, would be to buy and develop an established brand.
So far product diversification has enabled the company to survive although Hartley knows that
diversification is not just a matter of business development but a question of survival. Despite
new contracts and new products, profits have remained flat for the past three years at about
£550,000. The business has to diversify just to stand still but inevitably this takes it further
away from its core strengths. “It is the classic `busy fool’ situation – working harder and harder
for the same or even less return,” he said.
Last March, the company invested £100,000 in setting up Dragon Ice, a spring-water ice-cube
company in South Wales. It is a joint venture with a Welsh spring water producer and
Hartley’s owns 51% of the business.
It already has small contracts with Sainsbury, Tesco and Asda to supply spring-water ice cubes
but the aim is to introduce ice cubes – water packaged ready for consumers to freeze
themselves at home. It is the first time the company has diversified into a product so radically
different from its traditional market but Hartley believes the potential outweighs the risks.
“We have invested £100,000 so far and it will need at least the same again to really get it
moving. But given the growth of the whole mineral-water market, I see it as a huge
opportunity,” he said.
The company is still wholly family owned and self-financed. Hartley’s younger brother,
Richard, is Sales and Marketing Director but he is the only other family member with any dayto-
day involvement in the business. Both sit on the company’s main board of six, alongside
their father Tony, who is Chairman and three non-family directors. There are no non-executive
directors.
Having a family-dominated senior management team means decisions can be taken quickly
and the business can react swiftly to changes in the market. But the lack of external input is a
BSc (Hons) in Business Administration Strategic Management
Strategic Management March 2012 Format 1 © NCC Education Ltd 2012
weakness as well as a strength. With no non-executive directors, Hartley admits that he relies
on his father “to make the difficult decisions”.
Being self-financed, the company has to rely on its overdraft and existing reserves to finance
investments, which puts sizeable strategic investments out of its immediate reach. The
company is approached regularly by potential investors. Hartley believes that bringing in
external money would jeopardise the balance of the company and reduce the family’s control.
“We can invest £3m to £4m without a problem. It just means that we can’t go out and spend
£10m easily,” said Hartley. “People approach us all the time about investing but what they
really want is to take u

Emotional IQ

Complete the Emotional IQ test at http://www.queendom.com/tests/access_page/index.htm?idRegTest=3037. Save your results. Then, based on your test results prepare 6 to 8 PowerPoint slides in which you:
1. Identify and justify four (4) areas of Emotional IQ a public leader should address in identifying their specific traits, behavior, and skill set.
2. Using any type of leadership style (transformational, charismatic, authentic, etc.), discuss how Emotional IQ influences each of the following:
• Leadership communication
• Culture, values, morals, and courage
• Developing teams
• Motivation and empowerment
• Influence and power
Develop a plan for how a public leader can overcome his/her weaknesses in Emotional IQ.
Debate the pros and cons for how adaptability can affect a public leader’s leadership abilities with others.
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s over. I can’t see anybody wanting to get involved other than to
consolidate it into someone else’s business.”
Source: Nigel Walton (2011)
Questions:
Task 1 – 50 Marks
What are the key strategic issues (internal and external) impacting upon Hartley’s future
growth?
Task 2 – 50 Marks
What recommendations would you make to Fred Hartley regarding future competitive and
corporate strategies?
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