A content analysis model for assessing advertising themes and messages generated primarily for United States markets to overcome barriers in the cultural environment of international markets was developed and tested. The model is based on three primary categories for generating, evaluating, and executing advertisements: rational, emotional, and moral. Focusing on computer advertising as an example, it is argued that technology shapes language and culture. An exploratory study hypothesized that in lesser developed countries there is more use of rational advertising appeals than of emotional advertising appeals. In contrast, for countries with more advanced technologies the emphasis will be on greater visual orientation. These concepts are illustrated through a comparative study, after which models for content analysis are presented as a proposed empirical study. It is hoped that the new model will benefit instructors who teach students to appreciate differences in language and culture and who also teach appreciation of the general economy. (Three exhibits are included and 21 references are attached.) (Author/MG)