Group Case 3: Mci Communications Corp., 1983

Gathering Case 3: MCI Communications Corp. , 1983 Executive Summary Assumptions coming up next are the presumptions we made through the entire investigation. The anticipated incomes from 1983 to 1990 were expected to follow the example in Exhibit 9A, notwithstanding the vulnerability of the higher access charge and rivalry increment. The minimal expense rate is 30% during that period. The firm should keep negligible money parity of $100 million to help its working activities.However, the difference in working NWC is thought to be zero. Figuring To ascertain the outer financing needs during the period 1983-1990, we have to compute the net income from activity (I. e. the free income short after duty intrigue paid). Alongside the money toward the start of the year and the necessary least money balance, we can get the outside financing requirement for every year. See definite count in Exhibit 1.However, because of the vulnerability of access charge change and rivalry, the working edge wo uld increment or abatement by as much as 7% from the expectation, in spite of the fact that the administration was focused on the anticipated income levels. Thusly, the outer financing needs would fluctuate correspondingly. See point by point estimation in Exhibit 2, and 3. The outer financing needs under three situations are summed up underneath. In 1983, the organization had no outer financing needs, as it simply brought $400 million up in March.From 1984 to 1987, the financing needs stayed with expanding, as the organization attempted to extend. From that point onward, there was no outer financing need as the income are in acceptable levels, with the exception of on account of negative circumstance where it despite everything needs $270. 78 million out of 1988. [pic] Recommendations and Conclusion [pic] Exhibit 1 Operating Margin at Predicted levels [pic] Exhibit 2 Operating Margin Decreased by 7% [pic] Exhibit 3 Operating Margin Increased by 7%

Public Company and Patagonia Free Essays

string(141) Patagonia utilized a very different promoting approach than its rivals, utilizing under 1% of its deals towards showcasing and advertising. As assets and commodity’s decline, it is increasingly hard to have any kind of effect on the planet today. Patagonia keeps on striving to do their part with the assets that are accessible. Patagonia is a secretly held outside dress organization based out of Ventura, California that creates yearly deals of around $540 million. We will compose a custom article test on Open Company and Patagonia or on the other hand any comparable subject just for you Request Now Patagonia has created outside attire that is showcased towards open air sports, travel and consistently wear. The organization coordinates Its guiding principle into each item that it produces. They are known for their creative structures, and natural duty. Its high respectability and responsibility to the earth has set Patagonia on the Deciphers Institute’s â€Å"WorldS Most Ethical Companies† list for SIX sequential years since the rundown was first evolved In 2007 (Unknown, WOMEN Honorees, 2012). This case examination will look at the historical backdrop of Patagonia, and Its business theory. Patagonians plan of action will be assessed just as the caught cost and estimation of the organization. Next, we will analyze Patagonians natural position and its manageability. The item way of life activity will be examined and how well it functioned for the organization. Patagonians budget reports are essential to decide the accomplishment of the company’s monetary objectives. Finally, I will share a few exercises that I gained from Patagonia and this contextual investigation. History Patagonia was begun from one entrepreneur’s enthusiasm. Depressed person, originator of Patagonia, built up an energy for rock climbing. In 1953 his interests carried him west to the San Fernando Valley in California, where he turned into a specialist at climbing. He realized that he couldn’t investigate his energy of climbing how he would have preferred to on account of constrained fitting climbing gear accessible. The main accessible climbing ear were pitons, which are metal spikes that were crashed Into breaks or creases In the stones. Pitons are left In the stone, implying that a long trip could require many these instruments. After disappointment, and money related hardship, Schoolyard got Inspired in the wake of meeting a Swiss climber that had made his own arrangement of iron pitons. He turned pitons that were more grounded than what was at present available. Expression of Cinnabar’s creation spread, and he started selling his pitons out of the rear of his vehicle for $1. 50 each. Despite the fact that the leisure activity was sufficient to help him, he frequently lived on not exactly a dollar day. Floating along the California coast, moving in Yosemite, and surfing in Baja, Cinchonas was content with his way of life. By 1966 Cinchonas chose to band together with Tom and Doreen Frost to make Cinchonas Equipment. They immediately turned into the biggest provider in the United States. For about 10 years Cinchonas and Frost made enhancements for almost every climbing apparatus. Tom and Doreen worked with Cinchonas â€Å"Just to pay the bills†. In 1972 Cinchonas Equipment included an open air clothing line called â€Å"Patagonia†. Patagonia became rapidly. Cinchonas and his significant other Melinda realized they needed to sell things that would minimally affect he condition. So they settled on numerous choices in their business approach that would help the earth, for example, utilizing natural cotton to make shirts. Not long after the foundation of Patagonia, it turned into its own organization, not, at this point under the responsibility for gear. In any case, in the same way as other new businesses, Patagonia attempted to grow too rapidly. Developing its deals from $20 million to $100 million just as extending its administrations into Japan and Europe. This wide-scale development set Patagonia into a desperate budgetary circumstance. The downturn that occurred in the ass’s constrained the organization to lay off about 20% of its staff. Patagonia kept on developing in spite of a portion of the money related difficulties that they confronted (Reinhardt, Cascade’s, Hymn, 2010). Cinchonas didn't permit the downturn or the money related difficulties of the organization to stop his vision for Patagonia. Rather, he decided to go an increasingly supportable way. The organization changed to the more costly natural cotton in 1996, a hazardous business move thinking of it as expanded the firm’s gracefully costs. Notwithstanding, no other organization was creating garments with natural cotton. He put resources into other economical materials and chose to make items increasingly tough. This meeting a dangerous move since organizations regularly depend on purchasers returning to get substitution items. Conceivably, the more tough the item, the less clients should buy for substitution. In any case, the specific inverse happened: buyers were all the more ready to work with Patagonia because of its natural awareness and the way that they could trust Patagonians items to keep going quite a while. Connoisseurship’s on Business Cinchonas utilized Patagonia as an analysis to â€Å"challenge customary way of thinking and present another style of mindful business† (McAllen, 2011). He needed to remain route from the conventional method of working together, and concentrated his endeavors on â€Å"doing the privilege thing†, instead of on benefits. Making the best choice for Cinchonas implied guaranteeing that each choice that was made with respect to the business, was earth sound and capable. One choice that he made was to no longer utilize against smell innovation since it was undependable for the earth. The opposition Patagonians items were tantamount to those of their rivals. Different stores in the business, for example, North Face, Marmot Mountain, and Mountain Hardware, all common a similar enthusiasm of selling open air attire. Be that as it may, as a result of value, natural effect, and advancement, Patagonia can charge more for their and a portion of the top open air sportswear organizations in the business during 2009. Patagonians net revenue for 2010 was 52. 6%. Though the normal gross overall revenue of the other five organizations (Columbia Sportswear, V. F. Company, Nikkei, and Timberland) was $44. 95%. Also Patagonians year Net Income Growth for 2010 was 42. 5%, which was generously higher than the normal net gain development of its rivals at 26. 525% (Reinhardt, Cascade’s, Hymn, 2010, p. 12). This demonstrates notwithstanding the company’s increasingly costly item, shoppers were happy to pay more for higher caliber, and things that were earth safe. Showcasing isn’t that significant Patagonia utilized a very different promoting approach than its rivals, utilizing under 1% of its deals towards advertising and publicizing. You read Open Company and Patagonia in class Papers They have fortified their image dependent on their ecological duty, and â€Å"profit imparting to natural causes† (Alienist Door-Near, 2012). As web based life turns out to be increasingly famous, and promotions are presently a piece of what one sees when looking down their course of events, any organizations get free publicizing. The organization exploited this and utilized it as an outlet to convey to purchasers and the general population. In spite of the fact that it would have given them perhaps some preferred position, Patagonia didn't utilize its ecological position as a component of their promoting apparatus. Anyway they taught general society on the effect that their organization had on the earth. Doing so pulled in more buyers. Patagonia utilizes its site for selling open air clothing as well as an instructive apparatus about the earth, and the items that the organization utilizes in its creation. The kind of data that Patagonia put on their site shows that the organization has taken their business intense and that they know about their natural obligation. They utilize the site to sell the things, however to exhibit that they things that are created show corporate obligation. Notwithstanding the data on their site, Patagonia now and again put out promotions for their organization. The notices were generally short and included instructive messages. They accept that it is progressively essential to show individuals valuable data that will help improve their lives. In an ongoing meeting Patagonia UP Joy Howard expressed that their position is to â€Å"solve issues in the world,† and that promoting is the â€Å"dead last thing† to the organization (McAllen, 2011). This demonstrates the organization is more centered around the ecological supportability than on gainfulness. Instructing purchasers about what they are purchasing and how it influences the earth, sells the item itself. Display Use of naturally developed cotton Patagonians worry for the earth additionally made them choose to utilize natural cotton in their dress. They needed to keep on following their central goal apartment of â€Å"Build the best item, cause no superfluous mischief, use business to move and execute answers for the ecological crisis† (Unknown, Company Info, n. D. ). Cotton is one of the world’s most bug subordinate yields, consequently making a hazard the earth as a result of the pesticides that are utilized. In 1996 Patagonia changed clothing to 100% natural cotton items. They previously had apparel that was made with regular cotton, and made up about 20% of the company’s deals, however changing to natural cotton was a hazard that they were happy to take. Patagonia was not the principal organization to utilize natural cotton. The choice to garments organizations chose to drop their natural cotton line, so it was ideal planning for Patagonia to drop their line. Albeit at first Patagonia discovered achievement in presenting its natural cotton items, they likewise confronted a few difficulties. On account of the things and styles that we

Important Facts About Clove Cigarettes

Important Facts About Clove Cigarettes Addiction Nicotine Use The Inside of Cigarettes Print Facts About Clove Cigarettes Once-popular smoking alternative poses serious risks By Terry Martin facebook twitter Terry Martin quit smoking after 26 years and is now an advocate for those seeking freedom from nicotine addiction. Learn about our editorial policy Terry Martin Medically reviewed by Medically reviewed by Sanja Jelic, MD on January 19, 2020 Sanja Jelic, MD, is board-certified in sleep medicine, critical care medicine, pulmonary disease, and internal medicine.   Learn about our Medical Review Board Sanja Jelic, MD on January 19, 2020 More in Addiction Nicotine Use The Inside of Cigarettes After You Quit How to Quit Smoking Nicotine Withdrawal Smoking-Related Diseases Alcohol Use Addictive Behaviors Drug Use Coping and Recovery Clove cigarettes, also known as kreteks, are often mistakenly thought of as a safe smoking alternative to regular cigarettes, presumed to be more natural and lacking in toxic chemicals. But they are just as problematic as traditional cigarettes. Produced in Indonesia and distributed worldwide, clove cigarettes are typically made of up of approximately 60% to 80% tobacco, and 20% to 40% ground clove buds and clove oil. Sometimes additional spices like cumin, cinnamon, and nutmeg are also added. Usually machine-rolled, clove cigarettes come with or without filters. While kreteks do not contain the thousands of toxic chemicals that traditional cigarettes do, they are far from healthy. Verywell / Brianna Gilmartin   Health Risks Studies have shown that clove cigarettes deliver more nicotine, carbon monoxide, and tar than regular cigarettes.?? It takes more time and puffs on average to fully smoke a clove cigarette, leading smokers to face up to 20 times the risk of acute lung damage than nonsmokers.??  Clove cigarette smokers who suffer from asthma or a respiratory infection are especially at risk. Clove cigarettes pose  the same risk of nicotine addiction  that conventional cigarettes do, according to research from the Centers for Disease Control and Prevention (CDC). These cigarettes also contain eugenol, a mild anesthetic that naturally occurs in cloves.?? It is thought that the numbing feature of cloves caused by eugenol allows the kretek smoker to inhale longer and more deeply. (Because of this effect, eugenol is sometimes added to traditional cigarettes to numb the throat against the harshness of tobacco smoke.) This can increase the risk of lung infections, respiratory illness, and allergic reactions in some smokers, especially those with existing lung sensitivities???. Clove cigarette smokers also increase their risk of heart disease and certain cancers, such as cancer of the oral cavity, pharynx, esophagus, stomach, and liver.?? Aside from this, in large doses, cloves or clove oil can cause a variety of potentially dangerous problems, including: Nausea/vomitingAbdominal painDiarrheaSeizuresRapid breathingRapid heartbeatSleepinessMouth or throat burnsLung injuryBronchospasm The CDC has confirmed 12 cases of non-specific respiratory illness (including  pulmonary edema, capillaries leakage, and decreased blood oxygen) linked to the use of clove cigarettes. Gateway to Tobacco Use Like bidi cigarettes, its not uncommon for clove cigarettes to be a young persons first introduction to tobacco. Between the spiced flavor of cloves and colorful packaging, this type of cigarette is aimed directly at young smokers and is considered a gateway product.?? Clove cigarettes became rather popular in the United States among young people in the early 1980s, particularly in California high schools and universities. The trend peaked in 1984 when imports into the United States, mainly from Indonesia, totaled 150 million cigarettes per year. As of Dec. 20, 2019, the new legal age limit is 21 years old for purchasing cigarettes, cigars, or any other tobacco products in the U.S. The trend began to reverse in 1985 as evidence suggested that cloves cigarettes were more harmful than originally imagined. In 2009, the U.S. Food and Drug Administration (FDA) took action by prohibiting cigarettes with any flavor other than tobacco or menthol, which implicitly included cigarettes made with clove or clove oil. The Family Smoking Prevention and Tobacco Control Act of 2009 was implemented to deter kids  from getting started with tobacco. Sweet flavors added to cigarettes soften the harsh taste of tobacco smoke, easing new smokers into what often becomes a lifelong struggle with nicotine addiction. In 2020, the FDA specifically cracked down on companies that make and sell fruit and mint-flavored e-cigarettes, which were more appealing to young adults than traditional tobacco or mint varieties. While the FDA also raised the age for buying tobacco products to 21, parents should know that e-cigarette and other tobacco products may still be available online. A Word From Verywell Clove cigarettes are not a safe smoking alternative. Any product that must be lit, burned, and inhaled is hazardous to delicate lung tissue and other organs in our bodies, and one that contains tobacco is even more hazardous. There is no such thing as a safe cigarette. If you are already smoking clove cigarettesâ€"or any other type of cigaretteâ€"there are steps you can take to quit the habit and live a healthier life. Are Clove Cigarettes a Healthy Way to Smoke?

An Analysis of Instructional Case Focusing on Ethical...

THE NORTH FACE, INC.: An analysis of Instructional Case Focusing on Ethical Issues Involving Financial Accountants and Independent Auditors Questions 1. Should auditors insist that their clients accept all proposed audit adjustments, even those that have an â€Å"immaterial† effect on the given set of financial statements? Defend your answer. To confirm that materiality is a pervasive concept in auditing, simply refer to the index of the professional auditing standards and identify the large number of â€Å"materiality† entries—approximately fifty, if you are curious. In addition to being an important topic, materiality is easily among the most controversial†¦show more content†¦3. Identify the general principles or guidelines that dictate when companies are entitled to record revenue. How were these principles or guidelines violated by the $7.8 million barter transaction and the two consignment sales discussed in this case? 3. Statement of Financial Accounting Concepts No. 5, â€Å"Recognition and Measurement in Financial Statements of Business Enterprises,† established a two-part revenue recognition rule for accountants to follow in deciding when to record revenues. Before revenue is recognized (recorded) in an entity’s accounting records, it should be both realized and earned, according to the following excerpt from SFAC No. 5. Revenues and gains are realized when products (goods or services), merchandise, or other assets are exchanged for cash or claims to cash. . . . revenues are considered to have been earned when the entity has substantially accomplished what it must do to be entitled to the benefits represented by the revenues. The â€Å"Suggestions for Use† section identifies the specific accounting standards that apply most directly toShow MoreRelatedSection 5 Internal Control over Financial Reporting Essay23602 Words   |  95 Pagesinternal control Qver F inancial Reporting CASES INCLUDED iN THIS SECTiON 1. Simply Steam, Co. 155 Evaluation of Internal Control Environment 2. Easy Clean, Co. 155 Evaluation of Internal Control Environment 3. Red Bluff Inn Cafà © 165 Establishing Effective Internal Control in a Small Business 4. St. James Clothiers 169 Evaluation of Manual and IT-Based Sales Accounting System Risks 5. Collins Harp Enterprises 177 Recommending IT Systems DevelopmentRead MoreAudit Case23997 Words   |  96 Pagesinternal control over financial reporting c a S eS inc lu de d in t hiS Se ction 5 155 155 165 169 177 185 195 5.1 Simply Steam, Co. 5.2 Easy Clean, Co. . . . . . . . . . . . . . . . . . . . . . . . . . . . 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Management Accounting The Process Of Producing Management

Management accounting is the process of producing management reports and accounts which provide accurate and timely information for the use of internal parties within an organisation, such as departmental managers or chief executive officers. The information collected and produced include financial aspects such as amount of cash in hand, capital, liabilities, recent sales revenues, cost of production and also non-financial aspects such as employee’s performances or efficiency of production. In this era of globalisation and increased competition, firms and companies are starting to look beyond management accounting to run a business, that is by forming strategies. Strategy can be defined by an idea to ‘produce long term plans for the†¦show more content†¦Management accountants could incorporate competitors’ information like market share and budgets in the reports to allow comparability. For example the firm can bid at a lower price or try to lower the cost s below that of its competitor which increases its competitive advantage. The usage of competitors’ information has been incorporated into the business world as large companies in New Zealand, United Kingdom and the United States ‘found a high use of competitive position monitoring, competitor performance appraisal based on published financial statements†¦Ã¢â‚¬â„¢(Guilding et al.’s survey, 2000) [5]. Besides, management accounting information could emphasise on two ways to have a strategic advantage, that is through differentiation, and being cost leaders. Differentiation means that having products which are unique, and standing out from what is produced by the competitors. To do this, managers focus on producing better quality products, so that the firm could ask for a higher price, increase demand and supply in the market, which eventually leads to higher profitability. 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Kennedy’s New Frontier Program Free Essays

In November 1960, majority of the American population voted John F. Kennedy into presidency. Opposite to the tactics used by his opponent We will write a custom essay sample on Kennedy’s New Frontier Program or any similar topic only for you Order Now com/richard-nixon-and-supreme-court/"Richard Nixon who emphasized his experience during the Eisenhower administration, Kennedy called to incorporate new tactics to leadership and new ways to effectively use their country’s rich economic and human resources (â€Å"An Outline of American History† 12-20). In Kennedy’s inauguration speech, he spoke of a â€Å"New Frontier. In general, Kennedy’s government through the programs incorporated with the New Frontier was dedicated towards creating ways to boost their economy, to strengthen their national defense and to extend international aid towards their allies. In this light, his administration passed several bills and policies that sought to improve their economic status, while giving a close look at the country’s housing status, wage level and unemployment level, provision of social services and improving the defense system and battling to decrease the crime rate. However, his desire to extend the fruits of economic success with the American citizens was thwarted by the mere fact that he won the presidency in such a narrow margin. His opponents from the Conservative Party and southerners resisted the plans that he carried out for his administration. Further, although one of his strongest priorities is to end economic recession and in turn restore economic growth, price increase in the steel indusry has lost him support from business leaders in the country. Moreover, in the area of civil and social rights, Kennedy fell short from providing the citizens with adequate and quality healthcare, education, international aid and space program (â€Å"Kennedy and the New Frontier†). However, despite these shortcomings, hindrances and deficits, he was able to bring judgment with the Cuban Missile Crisis which during that era was one of the most pressing international issues. This earned him a great popularity not only among the Americans, but for people from other countries as well. As such, towards the end of his term, he further initiated some measures that are thought to become beneficial for their country. Unfortunately though, on November 1963, he was assassinated. Despite his death, the liberal reputation he gained through his style and ideas continued. The agendas that he intended to implement before his death continued to become a liberal force of change for the Americans. How to cite Kennedy’s New Frontier Program, Papers

This experiment investigated the effects of different emotional content on emotional arousal Essay Example Essay Example

This experiment investigated the effects of different emotional content on emotional arousal Essay Example Paper This experiment investigated the effects of different emotional content on emotional arousal Essay Introduction This experiment investigated the effects of different emotional content on emotional arousal. The design method used was a within subjects design. Emotional arousal was measured by gauging the participants’ heart rate, using Biopac ECG computer software, blood pressure and completion of a Visual Analogue Scale (VAS) by the participant, as shown in appendix A. Results showed that funnier or more dramatic emotional content led to a greater variety in emotional arousal. More humorous content also resulted in a more positive mood. Introduction There are many theories in relation to emotional arousal. The James-Lange theory of emotion argues that an event causes physiological arousal first and then this arousal is interpreted. Only after interpretation of the arousal can emotion be experienced. If the arousal is not noticed or is not given any thought, then an emotion will not be experienced based on this event. The Cannon-Bard theory states that physiological arousal and emotional experience are experienced at the same time. According to the Schachter-Singer theory, an event causes physiological arousal first. The reason for this arousal must then be identified so that the emotion can be experienced. Lazarus Theory claims that a thought must come before any emotion or physiological arousal can be experienced. This experiment investigated the effects of different emotional content on emotional arousal Essay Body Paragraphs This experiment measured how different types of stimuli cause emotional mood change and how these mood changes can be detected physiologically. Participants watched three short video clips: a video clip from ‘Fried Green Tomatoes at the Whistle Stop Cafà ¯Ã‚ ¿Ã‚ ½Ã¢â‚¬â„¢, a video clip of Jasper Carrot from his stand-up comedy routine and television series ‘The Detectives’ and a video clip of cars driving on a motorway. Their mood was measured before and after watching the clip. There were two measures taken: the participant’s blood pressure and a VAS filled out by participant for a subjective measure of their mood. As well as these, the participant’s heart rate was measured whilst they were watching the video clip. The following predictions, and the reasoning behind each, were made: 1. The Jasper Carrot video clip would provide more arousal than the other two video clips. Jasper Carrot is a comedian and when people laugh out loud their heat rate inc reases. 2. The Motorway video clip would have a negative effect on the mood. This was a very boring and repetitive video clip, with not much action. Participants would quickly get bored an after time possibly a bit angry and stressed. 3. The Jasper Carrot video clip would have a positive effect on the mood. When people are laughing their mood improves, even if only temporarily. 4. The Fried Green Tomatoes video clip would provide a greater variation in emotion than the other two video clips. There are a greater variety emotions in this video clip, which leads to a larger range of emotional arousal. Method This experiment used a within subjects design and was carried out in a laboratory setting. The independent variable was the video clip shown to the participant: Fried Green Tomatoes, Jasper Carrot or Motorway. The dependent variables measuring mood change were: the VAS scores before and after watching the video clip, the participants’ blood pressure before and after watching the video clip and heart rate of the participant whilst watching the video clip. A random order was used when deciding the sequence of the video clips. Equipment used was Biopac ECG computer software, VASs, blood pressure monitors and the video clips. The participant was connected to the Biopac ECG computer software by placing three electrodes on the surface of the skin; one on the inside of each wrist and one on the back of one wrist. These electrodes detect electrical signals which relate to the electrical activity of the heart. The blood pressure monitors measured systolic and diastolic blood pressure. These were strapped on the participant’s wrist so that the screen was on the inside of the wrist. Results The following graph looks at the overall mean heart rate for each video clip. As figure 1 shows, the mean heart rate for the Jasper Carrot video clip is much higher than that of the Fried Green Tomatoes video clip. However, it is only slightly higher than the Motorway T raffic video clip. Figure 2 shows the difference in blood pressure before and after watching each video clip. As can be seen by figure 2, both the systolic and diastolic blood pressures increased after watching the Fried Green Tomatoes video clip. After watching the Jasper carrot video clip, both the systolic and diastolic blood pressures decreased. After the motorway traffic video clip participants’ systolic blood pressure rose slightly whilst the diastolic came down. The next graph looks at changes in VAS scores completed by the participants before and after watching each of the video clips. As figure 3 illustrates, the Fried Green Tomatoes and Motorway Traffic video clips had a negative effect on the participants’ mood whilst the Jasper Carrot video clip had a positive effect on their mood. Figure 4 shows the heart rate of the participants whilst they were watching each of the videos. Discussion The first prediction stated that the Jasper Carrot video clip would pro vide more arousal than the other two video clips. Looking at the overall mean heart rate for each of the video clips in figure 1 shows that the mean heart rate for the Jasper Carrot video clip was visibly higher than that of the Fried Green Tomatoes video clip. Whilst it was also higher than the mean heart rate for the Motorway Traffic video clip, this difference was only small; 73.23056 for the Jasper Carrot video clip and 73.155 for the Motorway Traffic video clip. An independent samples t-test, as shown in appendix B, was carried out to see if this difference was statistically significant. Results of this test show that the difference was not significant at the 95% level (t=0.042, df=122, p;0.05). Therefore, the null hypothesis can be accepted and the prediction made rejected: the Jasper Carrot video clip does not provide more arousal than the other two video clips. It is perhaps surprising that the Motorway Traffic video clip produced such a high overall mean heart rate. This ma y have occurred due to the fact that the video clip was extremely repetitive and not very interesting. As a result of this the participants became bored quite quickly and maybe became slightly stressed and angry after some time. This would cause an increase in arousal, as shown in the heart rates. Another possible explanation could have been the anticipation by the participant of something bad happening, for example an accident. This would have lead to increased tension and worry, which would have increased the heart rate. The second prediction stated that the Motorway video clip would have a negative effect on the mood. Looking at the differences in VAS scores between before and after watching the video clip in figure 3 shows that there was a movement towards the more negative mood in each of the three scales: sad-happy, tense-calm and stressed-relaxed. This supports the prediction made. This may have been caused again by he reasons as stated above; the participants became bored of the video clip quite easily which led to a less positive mood. The third prediction stated the Jasper Carrot video clip would have a positive effect on the mood. Looking at the differences in VAS scores between before and after watching the video clip in figure 3 shows that there was a movement towards the more positive mood in each of the three scales: sad-happy, tense-calm and stressed-relaxed. This supports the prediction made. This was most probably because the majority of people find Jasper Carrot funny, as can be reflected in his success as a comedian over the years. They will laugh and smile whilst they watch him, and possibly temporarily forget about any worries. This leads to a more relaxed state and an improvement in mood. The fourth prediction stated that the Fried Green Tomatoes video clip would provide a greater variation in emotion than the other two video clips. Figure 4 shows the heart rates of participants whilst they were watching the three video clips. The Motorw ay Traffic clip remains fairly constant between 72 and 74 beats per minute. Both the Jasper Carrot and Fried Green Tomatoes video clips show a large range; the minimum value on the graph being 67.09545 for the Jasper Carrot video clip and 67.78162 for Fried Green Tomatoes and peaks of 75.55909 for Jasper Carrot and 76.81019 for the Fried Green Tomatoes video clip. Looking at the graph in figure 4 it is difficult to say that either the Fried Green Tomatoes or Jasper Carrot video clip shows a greater variance in the heart rate then the other one. Therefore, the prediction made should be rejected: the Fried Green Tomatoes video clip does not provide a greater variation in emotion than the other two video clips. This variety in heart rates in both the Fried Green Tomatoes and Jasper Carrot video clips is understandable when looked at closely. Whilst overall one would expect the Jasper Carrot video clip to give a higher overall heart rate, as shown in figure 1, it is unlikely that a high level would be maintained throughout. The heart rate would increase at a particularly funny part and then go down again until the next joke. In the Fried Green Tomatoes clip there are a variety of emotions occurring within a short space of time. Firstly, there is the calmness then a sudden excitement and increase in arousal as the participant sees Buddy stuck on the train track, before returning back to the calmness of the hospital. All of these different emotions produce different levels of arousal, as shown in the heart rates. 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