The Death Of Teen Suicide - 775 Words

This article is about a teenage couple facing turmoil in their relationship. This specific couple was dealing with an ultimately fatal matter, suicide. The initial issue contended in this article is whether the victims girlfriend should be held partially accountable in the late Conrad Roy’s suicide. The accused is Michelle Carter, who was a minor at the time of the incident and is accused of involuntary manslaughter in the case of Conrad Roy. The controversy of this subject immediately captivated my attention. The word suicide itself suggests self-intent. In a literal sense, suicide is Latin for suicidium, sui â€Å"of oneself† and cidium â€Å"a killing† (Harper, Online Etymology Dictionary). As I learned from previous psychology courses, a person with suicidal ideation and suicidal plans is already at a vulnerable mental state. In my opinion, in his vulnerable state Conrad did not stand a chance against Michelle’s persistence and manipulation. There is no denying that teen suicide is a huge issue today. I know from previous work that suicide ideation and suicidal attempts are common amongst teens because of all the changes occurring during this crucial developmental period. I do not think the finger can be pointed in one specific direction but rather in various directions. However, I do believe his death could have been prevented in several ways. For one, I believe it is the parent’s responsibility to know what is going on in their children’s lives whether you find out throughShow MoreRelatedThe Death Of Teen Suicide884 Words   |  4 PagesOne in every twelve teens attempt suicide annually and it is the third leading cause of death in teens. The reason for suicide in youth varies immensely such as major disappointment, rejection, failure, or loss. Many times, these just trigger the urge of suicide, and the teen has one or maybe even more disorders. Simple things like breaking up with a boyfriend or girlfriend may s eem small or even trivial to some people, but to those with a disorder such as depression or bi-polar disease it couldRead MoreSuicide the Third Leading Causes of Death among Teens in the World1026 Words   |  4 Pagestime goes by which is attributed to suicide. Lets put an end to teenage suicide starting with ways to detect and prevent it. The lack of prevention to help reduce the rate of teen suicide that the community deficient in is why more students and schools are coming together to help spread awareness within communities and around the world. Suicide has become a big issue in todays generation, especially for teens. Suicide is now known as the third leading cause of death among youth all around the worldRead MoreTeen Suicide Is The Third Leading Cause Death For High School Students1396 Words   |  6 PagesOver the years teen suicide has increased tremendously. According to Michael Jellinek, â€Å"the adolescent may feel they have no choice but to end their intense internal suffering or to solve a hopeless dilemma by ending it all†(Preventing Teen Suicide). According to the Center of Disease Prevention, â€Å"suicide is the third-leading cause of death for high school students after car accidents and homicides†(Bratsis). Everyday teens are faced with internal struggles and challenges that are difficult to copeRead MoreSuicide Is The Third Leading Cause Of Death1191 Words   |  5 Pages Suicide is the Third Leading Cause of Death in Adolescence Connie Yonn West Coast University Suicide behavior arise in adolescence, a period when significant mood and disturb behavior preoccupied with death (Stoep, 2009). Teen suicide rates are disturbing and have been increasing in the current years base on statistic (Croft, 2016).  The increasing number of teen suicide have cause awareness and brought attention to observance in teen suicide (Croft, 2016). It is said to be the third leading causeRead More The Causes of Teen Suicide Essay1500 Words   |  6 PagesTeen suicide is becoming more common every year in the United States. In fact, only car accidents and homicides (murders) kill more people between the ages of 15 and 24, making suicide the third leading cause of death in teens and overall in youths ages 10 to 19 years old. Read on to learn more about this serious issue - including what causes a person to consider taking their own life, what puts a teen at risk for suicide or self-harm, and warning signs that someone might be considering suicideRead MoreThe Growing Issue Of Suicide904 Words   |  4 PagesOctober 12 The Growing Issue: Suicide Suicide is a very large and growing problem in American teens. It is one of the leading causes of death among adolescents, following accidental injury and coming before homicide, it affects not only the teens that commit suicide but everyone around them, and it can be solved by learning how to deal with the people who are having suicidal. Suicide is the act or instance of taking ones life voluntarily and intentionally. Suicide may seem like something that doesnRead MoreNoticing a Suicidal Teenager652 Words   |  3 Pages Suicide is a permanent solution to a problem that is most likely just temporary. The word suicide catches the attention of many readers and listeners, but the actions that lead up to suicide are even more important. Noticing these actions can be the difference between life and death, but they still go unnoticed. For teenagers, suicide is the easy way out and suicide remains as one of the leading causes of death. In order to notice a suicidal teen, you need to kno w the statistics, the teenagers withRead MoreTeen Suicide Essay881 Words   |  4 PagesTeen Suicide Suicide is a growing problem in American culture. Sadly, teens are affected the most. Teen suicide is increasing rapidly. â€Å"About 5,000 teens in the United States kill themselves each year† (Peacock, 4). Suicide among teens is a serious and devastating crisis. More teens are taking their lives today than ever before. Teen suicide does not affect one specific type of teen; it affects any type of teen. There are a variety of reasons teens resort to committing suicide. Many people are workingRead MoreTeen Suicide Is A Complicated Tragedy1476 Words   |  6 Pages Teen Suicide Suicide is always a complicated tragedy that leaves people with many questions and few answers. When a teen commits suicide, everyone is affected, family members, friends, classmates, teachers, neighbors, and even outsiders. Teen suicide rates have had a major increase over the years. It has been proven to be the third leading cause of death for 15 to 24 year olds (APA â€Å"Teen Suicide is Preventable†). Society must provide reliable resources to help ensure that American societyRead MoreA Look Inside Teen Suicide Essay1221 Words   |  5 Pagescorner, and the only solution you see, the only way out, is suicide. In the present, it seems that the number of youths that are depressed, hurting themselves and thinking suicidal thoughts are increasing. Youth suicide has slowly been crawling its way up the cause of death list and is now the third leading cause of death in youth from ages ten to twenty-four year olds (Washington State Department of Health â€Å"Teen Suicide†). Youth suicide is a growing social problem that needs to be brought to attention

Adolescence Essay - 885 Words

Adolescence is the transitional period wherein a young person is expected to mature into a healthy adult. A young person may face several obstacles to learning the socially-responsible behaviors that go along with healthy, well-adjusted adulthood. These obstacles can include antisocial behavior. You can consider adolescent antisocial behavior in two ways: The presence of antisocial behavior and the absence of behavior that can be deemed prosocial. Examples of antisocial behavior include aggression, destruction of property and major rule violations. Most children exhibit some antisocial behavior during their development with some exhibiting higher levels than others. Some will exhibit high levels of both prosocial and antisocial†¦show more content†¦Antisocial adolescents can become adults who are more likely to be divorced, unemployed and have psychiatric disorders as well as substance abuse problems. Causes The factors that can influence or contribute to antisocial behavior in adolescents are highly variable; however, they typically result from a range of issues. Those issues can include family problems such as discord in their parents marriage, substance abuse by parents or physical abuse. Other factors include inconsistent discipline, frequent changes in their primary caregiver as well as in their housing. Factors like the inconsistent discipline can result in an adolescent not being exposed to consequences for their behavior. Inconsistent discipline can result from parents with substance abuse issues and who exhibit other antisocial behaviors. Note that substance abuse can correlate with financial stress; this often accounts for inconsistent primary caregivers and the need to change housing frequently. Antisocial behavior may be demonstrated in response to specific situations. Those situations can include the divorce of their parents or the death of a parent. If a child is exposed their caregivers antisocial behavior, this also results in an increased risk of future antisocial behavior. Children who are exposed to this type of upbringing may develop a sense of injustice that causes them to identify themselvesShow MoreRelated Adolescence Essay906 Words   |  4 Pages Adolescence According to the dictionary, the word â€Å"Adolescence† is the stage of youth; or maturity. And yet, if you really think about it, that definition merely touches the surface. Adolescence is that part of ones life that he or she will never forget because it plays a big role in the formation of who that person will become. nbsp;nbsp;nbsp;nbsp;nbsp;It is quite normal for parents to think they know their children; REALLY know their children. In fact what they know, in most cases, is theirRead MoreEssay On Adolescence1045 Words   |  5 PagesObservational Journal Concerning Adolescence INTRODUCTION: Often adolescence is described as an awkward and reckless period in one’s life; a phase parents dread and individuals struggle to trudge through with their sanity. However, looking past the challenges that may arise at this point in a person’s life, adolescence is a time to explore your identity and take on new responsibilities. Adolescence is a transitional period from childhood to early adulthood, starting around 10 to 12 years old andRead MoreAdolescence Peers Essay744 Words   |  3 Pagesperson has friends, their peers can also introduce them to negative things such as alcohol, drugs, sex and crimes. Individuals adopting the behaviors of others because of pressure is called conformity. Conformity is very strong during the adolescence years, because they feel like if they do not be like a particular group then they would not be accepted. Examples of peer pressures of conformity includes having the latest fashion, liking the same types of music, speaking the same type of languageRead MoreStress In Adolescence Essay1468 Words   |  6 Pages Adolescence is the period in one’s life when there are new experiences that set off unfamiliar emotions and evoke unusual actions in response to the stimuli. This stage in one’s life may be overwhelming and confusing because he/she is not a child anymore nor an adult. Adolescents are receiving more responsibilities, more expectations, and more difficult tasks to complete in order to transition into an adult. Even though this means more freedom and more opportunities, growing up is not easy. It isRead More Adolescence Developmen t Essay886 Words   |  4 Pages Adolescence is a period of physical and psychological development from the onset of puberty to maturity. The adolescent is no longer a child, but they haven’t yet reached adulthood. Adolescence is considered people between the ages of 13 and 21. Puberty is the physical maturing that makes an individual capable of sexual reproduction. Puberty is important to adolescence because when a child hits puberty, that’s when the child is becoming an adolescent. Puberty is a big part of an adolescent’sRead MoreThe Struggle Through Adolescence Essays1930 Words   |  8 Pages Adolescence has been depicted as a time typified by stress and storm for both, parents and friends of adolescents.This is evident with increased disagreements between both parent-child and peer relationships. Hall, (1904) suggested that this period occurs due to a search for identity. The following essay will examine and provide evidence to understand why there is an increase in conflict throughout a period of adolescence. During the period of adolescence, children often clash with their parentsRead MoreMiddle Childhood and Adolescence Essay1047 Words   |  5 PagesMiddle Childhood and Adolescence Development PSY/375 1-24-11 Deborah Wilkerson Middle Childhood and Adolescence Development Changes in Peer Relationships in Middle Childhood and Adolescence Statistics say that in the stages in middle adolescence 30% of the child’s social life and interactions there are a great stage of peer pressure. These results were compared to the 10% that is experienced during the early childhood. They show that they are competent by demonstrating Read MoreAdolescence Sexual Development Essay833 Words   |  4 Pages Life is full of changes and in the period of the adolescence the changes start to develop what a person will be in the adultness. Many factors are matured in the teenage years as an example, one of them is sexuality. Sexuality can be a very important variable in the life of an adolescent, because in this life period the sexual identity is defined. There are three strong circumstances that can define the sexual identity of an adolescent: The biological characteristic, love and pornography. The biologicalRead MoreUnderstanding Adolescence Problems Essay903 Words   |  4 PagesCommon Problems of Adolescence: Concept Analysis There are several problems that adolescence encounter on a daily basis that are part of life and growing up. These problems can range anywhere from anger, anxiety, and attitude to sex, homosexuality, or violence. Almost everyone at some point and time of their adolescence, experience situations in their lives that are common to several others in their age range. The things that we go through during this time period help mold us into youngRead MoreThe Sense of Self in Adolescence: Teenager Movies Essay1325 Words   |  6 Pageswriting scripts for movies, getting into the music industry, and performing. However, in the end, he was set on writing a book about Patrick and Sam, and was committed to making it happen. He picked up a passion for writing stories and was writing essays on books for his English teacher in his free time. (Halfon, Malkovich, Smith Chbosky, 2012) Then we have Ronnie, who was in more of a Moratorium identity status. On one of his dates with Cindy, he brought her to look at the moon with a telescope

Symbolic And Free Essays

string(24) " brand can do for them\." Their efforts seem to have paid off, as evidenced by the enduring well-defined, and strong images of some of the world’s popular brands (e. G. Marlboro, Ivory, Pepsi). We will write a custom essay sample on Symbolic And or any similar topic only for you Order Now In line with this evidence, theorists and practitioners (CB. Gardner and Levy, 1955; Park et al. , 1986; Rise and Trout, 1 986) have recommended that developing, communicating, and maintaining a brand’s image is crucial to its long-term success. 32 Brand image important The importance of a brand’s image in its long-term success necessitates having a framework for strategically managing the image over the long term Park et al. , 1986). Brand managers have had very little direction for setting up such a conceptual framework. One notable exception is brand concept management (BCC) proposed by Park et al. (1986). BCC proposes that every brand image should be based on a brand concept or a brand-specific abstract meaning. In its general form, a brand concept can be either symbolic or functional, and thus comprises one aspect of a brand’s image. Functional brands satisfy immediate and practical needs. Symbolic brands satisfy symbolic needs such as those for self-expression and prestige, and their racial usage is only incidental. For example, in the category Of wrist watches, the brand Cassia would be considered a functional brand since its usefulness lies primarily in its ability to tell the time correctly. The brand Moved, on the other hand, would be considered a symbolic brand since it is used primarily for its status appeal, and its ability to tell the time is only an incidental reason for its usage. Once a concept is selected for a brand, park et al. (1986) advise that it should be maintained over the brand’s life for sake of consistency. Symbolic or functional While the notion of brand concept management is intuitively appealing, the proposition that brands can be either symbolic or functional in their appeal to consumers raises a number of interesting issues. The first issue is whether symbolism and functionality are two distinct concepts or are two ends of one brand concept continuum. In addition to the uniqueness of these two concepts, park et al. (1986) assume that each of these concepts is unidirectional. Whether that is really so has not been examined in empirical research to date. Also, to our knowledge, no measures or scales have been plopped that would assess whether a particular brand is symbolic or functional. Thus, empirical research has not directly examined these related issues. An understanding of such issues would also be very useful to marketing managers in planning positioning strategies for their brands. In this exploratory study, a set of scales are developed to assess a brand’s symbolic and/or functional value to consumers. In the process, we JOURNAL OF CONSUMER MARKETING, VOLT. 15 NO. 1 1998 up. 2-43 @ MAC UNIVERSITY PRESS, 0736-3761 examine the issue of distinctiveness and dimensionality of the two brand incepts. Two schools of thought Brand concept Background There is a long tradition of research into human needs and motivations. While there are a large number of theories and models that explain the nature of human motivation for consumption behavior, a simple typology would suggest two distinct schools of thought. The rational school o r the â€Å"economic man† model suggests that consumers are rational and try to maximize total utility. They do so by buying products based on objective criteria like price per ounce or gallons per mile (Coffman and Kane, 1994). In arriving at this excision, consumers generally go through a variety of cognitive operations that include deciding the importance of each attribute in a product category, gathering information about competing brands’ attributes, judging the levels of each attribute in competing brands, and finally using a judgment rule to decide on the optimal brand (for an exhaustive review of the information processing literature, please see Bateman, 1979). A number of researchers, however, contend that the rational model is appropriate only for goods which consumers value for their tangible and utilitarian benefits, and does not adequately capture their motivation for consuming products that satisfy their emotional wants (CB. Levy, 1959; Ditcher, 1960; Holbrook, 1980). For example, Hiroshima and Holbrook (1982) note that the rational model does not capture the multistory imagery, fantasy, fun, and emotions associated with the consumption of some products. They refer to this type of consumption, based on individual tastes and intangible product benefits, as hedonistic consumption. Thus, in contrast to the rational or information processing approach, the emotional or hedonistic school holds that consumers’ motives are motional in nature. In this perspective, individuals use personal or subjective criteria such as taste, pride, desire for adventure, and desire for expressing themselves, in their consumption decisions (Coffman and Kane, 1994). Consumer behaviorist’s have long recognized the importance of both types of motivations (CB. Katz, 1960; Metal, 1983). Empirically, several researchers have noted the existence of these two different types of motivations and the different product attribute categories that tap into these motivations (CB. Metal, 1988; Metal et al. , 1990; Sahara and Siring, 1991). Thus, both theory and research support the idea that consumers’ needs are driven by functional/ utilitarian as well as by symbolic/expressive motivations. In keeping with this tradition, park, Gasworks, and Manacling (1986) noted that consumers’ needs could be classified as being either functional or symbolic. They assert that functional needs are related to specific and practical consumption problems whereas symbolic needs are related to Selfridges and social identification. To tap into these two different types of needs, Park, Gasworks, and Manacling (1986) proposed that all brands should have a â€Å"brand incept†, which is an overall abstract meaning that identifies a brand. They suggested that a brand concept be either symbolic or functional, thus tapping into consumers’ symbolic and functional needs respectively. Park et al. S (1986) brand concept management framework advises managers to select a specific concept for a brand at the time of its introduction and then use the marketing mix to support and reinforce it over the brand’s life. This helps consumers understand with clarity what a brand can do for them. You read "Symbolic And" in category "Papers" JOURNAL OF CONSUMER MARKETING, VOLT. 15 NO. 1 1998 33 Functional or utilitarian deeds The existence of differe nt types of motivations among individuals suggests that within most product categories, consumers’ needs could be either functional or symbolic in nature, and brands could be positioned to satisfy either of these two types of needs. Thus, functional or utilitarian needs of consumers could be exploited with a â€Å"functional† brand, I. E. One positioned with a functional brand concept or meaning. Similarly, a brand could be positioned as a â€Å"symbolic† brand to tap the needs of those who wish to enhance their self-image or their social image. Park et al. Rather argued that brands should be positioned to appeal to either one of these types of needs, but not both, for a number of reasons. A brand concept that is both functional and symbolic poses problems for consumers because they cannot clearly relate the brand to either their functional or their symbolic needs. In addition, it increases the number of competing brands and makes brand image management difficult. This argument, however theoretically compelling, has not been tested in empirical research. In one related research, park et al. (1991 ) Were able to show that nonusers’ reaction to functional extensions of functional brands was more favorable than their reaction to prestige extensions of functional brands. In the same study, consumers also displayed a more positive reaction to prestige extensions of prestige brands than to functional extensions of prestige brands. Please note that, in this study, the authors assumed that brand concepts could be either functional or prestigious (not symbolic). Unanswered questions Several questions, though, remain unanswered. Are functional and symbolic brand concepts adequately distinguished in consumers’ minds? If so, what are mom characteristics that help in distinguishing these brand concepts? Is the prestige of a brand an adequate representation of a brand’s symbolism to its customers? Are functionality and symbolism merely the two ends of a continuum? In any event, is there a mechanism to assess the functionality or symbolism of brands? The paucity of research to illuminate these issues resulted in this study. This study was set up to answer the preceding questions: to investigate the phenomenon of the functionality or the symbolism of brand image and to develop scales that would help classify a brand as functional or symbolic. Apart from the theoretical contributions, the issues raised in this study have a number of managerial implications for brand positioning. Method In line with this study main objective of exploring the issue of brand mage functionality or symbolism, scales containing items thought to measure a brand’s functional or symbolic value to consumers was developed. The scale was validated by testing the scale’s ability to discriminate between brands a priori identified as functional or symbolic. Correlations among the items in the scale and exploratory and confirmatory factor analyses of the data were seed to investigate the dimensionality of brand functionality and symbolism. Stimuli lie Pairs of brands were identified in a few commonly used product categories, such that one brand in each pair was, a priori, thought to be functional and the other symbolic. In other words, the first brand was thought to primarily satisfy functional needs whereas the second brand was thought to mainly satisfy the symbolic needs of consumers of the product category. The pairs of brands which were selected are shown in Table l. 34 Product category Symbolic brand Functional brand Watches Role Timex 2 Sports shoes Nikkei Converse 3 Cosmetics Lana ¶me Amiability 4 Hair cream Paul Mitchell Suave 5 Ice cream Hagen Dads Scaliest Table l. Item generation Adjectives or phrases thought to indicate a brand’s symbolism or functionality were first generated by the authors and a focus group of graduate students at a university. The focus group noted the difficulty of coming up with adjectives describing functional or utilitarian appeal. Based on these processes, three adjectives and phrases were identified as relating to functionality and 17 as relating to symbolism. Three sets of questionnaire items Three sets of questionnaire items were developed for the 20 adjectives and phrases. The first set of questions sought respondents’ agreement with various statements about individuals’ use of a brand to express themselves. The second set of items sought respondent ratings on the characteristics of the brand, whereas the third set of items sought evaluations of the user of the brand. Responses were measured with seven-point scales in all cases. With respect to the items representing brand functionality, respondents recorded their agreement with the statement that " (brand) was for eople who are down-to-earth" and evaluated the practicality Of: (1) the brand itself; and (2) the user of the brand. Brand symbolism The 17 adjectives and phrases representing brand symbolism were assessed with three sets of items. In the first set of items, respondents were to agree with these statements: (1) â€Å"people use (brand) as a way of expressing their personality’; (2) † (brand) is for people who want the best things in life†; (3) â€Å"a (brand) user stands out in a crowd†; and (4) â€Å"using (brand) says something about the kind of person you are†. The second set of items sought to evaluate these brand characteristics: (1) hemolytic; (2) prestigious; (3) exciting; (4) status symbol; and (5) distinctive v. Invitational. The third set Of items evaluated these characteristics Of the brand’s user: (1) sophisticated v. Simple; (2) not at all v. Very romantic; (3) not at all v. Very successful; 35 (4) unique v. Ordinary; (5) stylish v. Plain; (6) expressive v. Subdued; (7) glamorous v. Sedate; and (8) not at all v. Very elegant. Survey design and ad ministration Two separate questionnaires were prepared with questions on five of the ten stimulus brands such that each questionnaire contained questions about one f the brands within a product category. Thus, a subject would answer the above questions with respect to either a symbolic brand or a functional brand within a product category but not both. This procedure was used to eliminate any comparative biases in responses. The survey was administered to 62 graduate students at a major south-eastern university. Rest Its Analysis of correlations TO obtain a preliminary idea of the pattern Of relationships among these items, the correlations among the items were first examined. How to cite Symbolic And, Papers

Accounting Theory Impairment policies of Aurizon

Question: Compare and contrast the compliance of the company with the IASB framework and its accounting standards in:a) how plausible is the applied impairment,b) how verifiable is the value declared, andc) the extent to which intangibles are off balance sheet but mentioned elsewhere in the annual report. Answer: Introduction Present study is focused on comparison and contrast of accounting policies adopted by Aurizon in preparation of financial statement with the framework of IASB framework and related accounting standards. For this aspect impairment and valuation policies of companies is considered in the report in order to comment of viability of financial statements. Main Body Impairment Policies of Aurizon In accordance with the Annual report of Aurizon, assets of the company are subjected to impairment each financial year. The company consists large portfolio of non-current tangible assets thus there is a high possibility of a reduction in haulage volume or constant improvements to the productivity of asset possibly will require some assets to be impaired (Huffman, 2014). Financial statement of the company shows impairment of $528 million in current financial year i.e. 2016. In a previous financial year, this amount was $20M. Due to impairment, profit of the company is reduced drastically. Significant Items related to impairments are Investment in Associates ($226M), Rollingstock ($177M) and Strategic infrastructure projects ($125M) (Annual report of Aurizon, 2016). Notes to accounts of annual reports provide a clear indication that AASB 136 and IAS 36 complies in an appropriate manner however reference of this standard is not provided in the explanation. Verifiability of Value Declared Value declared by Aurizon in their financial statements can be verified by the stakeholders as the company had provided accounting policies associated with it in detail manner (Barker, 2015). Further, valuation methods and justification are cited through which reader of financial statement can easily understand the accounting approach of the company and can verify the valuation by considering provided information (Annual report of Aurizon, 2016). Further, the company had recorded assets at is fair value by considering provisions of prudence in order to show true and reliable information to stakeholders. Valuation of assets is done by independent experts in order to ensure reliability and accuracy of financial figures cited in the annual report of the company. Intangible Asset as off-Balance Sheet Item By considering position statement of Aurizon, it can be noticed that value of the intangible asset is $190M in 2016 and in the previous year, it was $127. The company had not recorded intangible asset as off-balance sheet item. The company had complied with the provisions of AASB 138 and IAS 38. They had recognised the intangible by considering the fact that it provides future economic benefit to the business entity (Annual report of Aurizon, 2016). Further, proper treatment for amortisation and impairment is made by considering Australian Accounting Standards. Further, expense related to research stage are recorded in the income statement (Van Mourik and Katsuo, 2014). Further detail description of their policies regarding intangible assets with computations is stipulated in notes to accounts. Conclusion In accordance with the present study, the conclusion can be drawn that financial statements of Aurizon are in accordance with the framework of IASB framework and related accounting standards. The company had provided appropriate disclosure of their accounting policies to provide a better understanding of financial statements to stakeholders. References Books and Journals Barker, R., 2015. Conservatism, prudence and the IASB's conceptual framework. Accounting and Business Research. 45(4)Pp.514-538. Huffman, A.A. 2014.Value relevant asset measurement and asset use: Evidence from International Accounting Standard. 41(Doctoral dissertation, The University of Utah). Van Mourik, C. and Katsuo, Y., 2014. The IASB and ASBJ conceptual frameworks: same objective, different financial performance concepts. Accounting Horizons. 29(1).Pp.199-216. Online Annual report of Aurizon. 2016. [Online]. Available through https://www.aurizon.com.au/~/media/aurizon/files/.../annual%20report%202016.ashx . [Accessed on 19th December 2016].

The Problem With Oliver free essay sample

The short story is about a girl named Fionnuala, whom goes to a local school, and she has a boyfriend named Oliver. She cant tell her mother about Oliver, because she believes that her mother wont let her see him, if see knew. Her mother is Irish, and therefore Fionnuala knows that she probably wont like the name Oliver. She tells her mother, that she is going to practice with her orchestra, when she is in fact going to see Oliver. They have a leprechaun tree in their yard, that covers their entire house, and Fionnuala wants her mother to cut it, but her mother wont, because its a hawthorn tree and Irish folklore believes that the fairies live in hawthorn trees, and that they will take a terrible revenge, if you damage their home. Fionnuala and Oliver had talked about having sex, so Fionnuala finds it a good idea to take the key from Grainne, to their beach hut for the next day, but then she wonders if its really what she wants. We will write a custom essay sample on The Problem With Oliver or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The next day, the key is gone, and Fionnuala runs out in the rain, and into a phonebox. She calls Oliver, and tells him that it cant be tonight, because her mother knows about it. And when she gets back home, her mother is gone, but she has left a letter that says, that she can bring him home tomorrow, because she would like to meet him. Fionnuala Fionnuala is a teenager, who is deeply in love with Oliver and it seems like she is spending all her time on him. Her mother once told her not to give them what they want, because it would save her a lot of trouble later on, and even though, the relationship between her and her mother isnt that good, she still listens to her mothers advice, and wonders if having sex with him is the right thing to do, because she knows that its wrong to do it, just to do it, and not because you actually want to. But she thinks, that she is far too old not to have done it, so maybe she feels pressured to do it. She is very embarrassed of her mother, because she is so into all these Irish myths. And everyone at her school knows it, but because Oliver goes on a private school outside Southwold, she has to try and explain it to him. She is very mad about the tree in their yard; she thinks its silly that her mother wont cut it, because she doesnt believe that her mother believes in fairies. She is also embarrassed by her name, because she was named for a mythological princess who was turned into a swan. And she doesnt want Oliver to know that. Fionnuala and her mother doesnt communicate that well, and Fionnuala finds her mother annoying. It annoys her when her mother is talking about the sacred Irish folklore. And when they talk, Fionnuala speaks in a bad vibe and you can see that she doesnt really want to talk to her mother. Her mother on the other hand, is trying to do the best she can, even though she knows that Fionnuala is annoyed by her weird stories about the Irish folklore. Fionnuala doesnt want to be like her mother, so she has straightened her hair just to look different. It also says in the text that the leprechaun tree stands in the middle of them, and creates a distance between them. Fionnuala is simply a teenager, who easily gets annoyed by her mother, and even more, when her mother is so into Irish folklore, because it embarrass her. The main theme in this story is the relationship between a mother and her daughter. In this story it shows that even when a mother and her daughter dont get along, her daughter still listens to her mothers advice. And that it isnt always true, what you think about your mother, she isnt as stupid as Fionnuala thinks. Fionnuala believes that her mother will never accept that she has a boyfriend, but in the end her mother is really fine with it, and Fionnuala sees that maybe there wasnt anything to worry about, and that her mom really is cooler than she thought.

Research Paper on Chocolate

Research Paper on Chocolate The Day Chocolate Company was set up through the efforts of Twin Trading Company (TTC) in the UK and Kuapa Kokoo Ltd (KKL) from Ghana. In 1992, TTC assisted cocoa farmers in Ghana to form a co-operative, Kuapa Kokoo Ltd, to trade in cocoa. The whole idea was to enable the cocoa farmers to obtain a better price from their cocoa in the world markets, particularly, the fair trade market. KKL later decided to own a chocolate bar. The main aim here has been to maximize returns to their members. In 1998, TTC and KKL established the Day Chocolate Company (DCC) to realize their dream. Both KKL and TTC have inter-laced missions. KKL’s mission is to get a fair or higher price for the cocoa farmers on the international market. TTC’s mission comes from their belief that primary producers should get a better deal for their products on the international market. DCC does not actually have its own mission statement but its aim is to send fairly traded chocolate onto the mainstream market with the aim of maximizing returns for Kuapa Kokoo farmers. Though DCC does not have its own mission statement, we are bound by our parent companies’ vision statements. TTL’s mission was mission was to assist small-scale farmers, through trading, to achieve:   Greater awareness and ability to plan and think strategically, to be protagonists in the market   Greater bargaining power through this knowledge and the ability to gain access to resources and infrastructure through ownership or negotiation with third parties   Greater income at the village community level and thus greater capacity to invest in human capital for the future. The DCC has, since its creation, produced three chocolate bars. These are Divine Chocolate, Divine Black Chocolate and Dubble. A new product, Divine Instant Chocolate Drink, will be launched latter part of 2002. The name ‘Divine’ was retained because of the value our customers attach to it as a chocolate product as well as its heavenly nature. DCC does not own any production facility. It contracts manufacturers to produce its products for a fee. This arrangement would be maintained for the new product. ATTRACTIVENESS OF THE PRODUCT Every year, in Britain, a combined total of Ј4 billion pounds is spent on chocolate. It would be nice to think that a proportion of this could find its way back to the families currently living in Ghana with no electricity, no running water, no transport, no schools and no medical facilities. All Divine products are known as the chocolate with a heart. The main idea behind this is the fact that for every time we buy and drink a cup of Divine Instant Chocolate Drink, we are helping to support farmers in poverty-stricken parts of Africa, pumping money into a poor economy, enabling village-folk to educate their children, and giving women the chance to make something of their lives. Plus it tastes good too! TARGET CONSUMERS Divine Chocolate, Divine Black and Dubble, have been aimed at specific targets. These being mid 20’s women, adults and kids respectively. Our initial market research indicates that, the product to be launched, Divine Instant Chocolate Drink should primarily be aimed at kids and expand the link Divine products have with kids. In the long term, other groups will be targeted. Initially, the focus is the English market. As a first step, the chocolate drinks, sold through dispensing machines, will be launched. At a later stage, a powdered form Divine Instant Chocolate Mix in containers will be added. BRAND MANAGEMENT Brand management should recognize that every product has a limited life. Products go through a series of four life cycle stages. These are: introduction, growth, maturity and decline. The Introduction phase is characterized by low sales, high costs, innovative customers, negative profits and few competitors. The Growth phase is characterized by rapidly increasing sales, costs stabilize, rising profits, customers are early adopters and competition is growing. At the Maturity stage, sales peak, costs are at their lowest per consumer, the stable number of competitors and profits begin to decline. The Decline stage has declining sales, profits, competition, costs are still low per customer. We are aware of the fact that the chocolate market is saturated and that there is the need to build on our core competence. Brand management, in this project, is considered in relation to the life cycle of the Divine Instant Chocolate Drink in the next sessions of this report. INTRODUCTION STAGE Product   Divine Instant Chocolate Drink is a delicious, sweet-tasting, sink-in the- heart chocolate drink. It is a drink for all. It contains cocoa beans, skimmed milk and sugar.   The drink will be sold hot or cold all the year round according to customers’ preferences. Price The drink is priced by cup sizes as follows: smaller size 79p: larger size Ј1.49. Even though the prices are bit higher than traditional chocolate drinks, the money accrued will find its way to the primary producers who live in poverty. Promotion Intensive promotional activities will be undertaken. These will cover the following:   Television adverts   Features articles in newspapers   Posters and leaflets   Road shows   Exhibitions   Co-branding with Starbucks and Cafe Nero   Free samples   Fair Trade fortnight activities   Internet advertisements   Competitions on Cartoon Network and Fox Kids to draw the awareness of our prime target to our products. This has already started and will continue.   Our special message about the need to ensure a fair deal for farmers from developing countries will be stressed in all our promotional activities Packaging   The drink comes in disposable cups of two sizes, namely, small and large, through dispensing machines. The smaller size is aimed at kids and first time buyers. The larger size is for adults and existing buyers. The Divine logo and DCC logo are embossed on the cup. The cup will also carry the Fair Trade Mark . Place   Presently all Divine products are available at Sainsbury’s, Iceland, Co-operative Shop, NUS shops, Body Shop and Tesco.   The new product will make use of Divine’s existing channels of distribution.   In addition, agreements have been made with Starbucks, CafÐ ¹ Nero, Waitrose and Morrison to sell the new product.   The distributors will provide their own dispensing machines. These machines will bear the Divine, DCC and Fair Trade logos. This will save DCC the cost of investing in dispensing machines.   The distributors will earn a commission on sales. GROWTH STAGE Our objective here is to maximize our brand equity. Product   Intensive market research will be undertaken to identify new target consumers.   A new concept for chocolate drinks will be developed. New flavors will be introduced to push the image of the product up.   The drink in powder form will be introduced.   Will seek to become a market leader of fair-trade chocolate drinks.   The powdered form of the chocolate mix will be introduced. Packaging   New and innovative designs will be made in response to consumer preferences. One of our aims here is to increase volumes and to maintain high-quality packaging solutions. A conversion from standard disposable cups to a niche type of cup may occur during this stage, if volumes warrant. Place   Review existing distribution channels to address any problems.   Increase the number of outlets for existing channels of distribution.   Introduction of new distributors e.g. work places, new supermarkets and schools. Promotion   Continue with intensive promotional activities to push the growth of the products.   Social marketing.   Will continue to emphasize our core message.   Fair Trade fortnight activities Price   Price review will be considered in response to competition.   Will, however, maintain our policy of fixing prices that are slightly higher than obtained in the normal chocolate drink market. MATURITY/STATIONARY STAGE Product   Analyze indicators through market research.   Diversify brands. Update and modernize current products.   Introduce more flavours e.g. Vanilla Flavour Chocolate Drink, Orange Flavour Chocolate Drink etc. Packaging   Depending on the product category and volume, enhanced disposable or re-usable cups are good packaging solutions during this stage.   Customized cups may be introduced.   The whole idea is to improve packaging Place   Undertake Intensive distribution to consolidate.   Non-profitable outlets would be withdrawn. Promotion   Discount offers.   2 for the price of 1 offer.   Competitions to be organized.   Co-branding e.g. we may co-brand with Orange Communications when launching our Orange Chocolate Drink.   Advertisement should also encourage brand switching.   Fair Trade fortnight activities Price   Price review will be considered in-depth in response to competition.   Will, however, maintain our policy of fixing prices that are slightly higher than obtained in the normal chocolate drink market. This would be to help the farmer in line with our mission. DECLINING STAGE Product   Will create new products to replace the old. This will bring new customers as well as the return of old customers who had shifted to other products.   Will continue to produce a limited quantity of old products. This will help to maintain our most loyal customers. Packaging With an emphasis on cost reduction and a decreasing emphasis on reusable cups, disposable cups packaging are an option. Place   Continue to consolidate our distribution channels while withdrawing from areas with no prospect. Promotion   Will promote our product at this stage by making attractive offers to consumers.   Will improve quality and upgrade our products in order to keep old and loyal customers. This is because, finding new customers costs more than keeping old ones.   Build relationships with customers.   Have newsletters on our website on our events and how to get involved.   Fair Trade fortnight activities Price At this stage price competition from dying products becomes more vigorous. Will stay in competition by stressing vigorously our core message and also keep our margins thin.

Death is not the truth Essay Example | Topics and Well Written Essays - 1500 words

Death is not the truth - Essay Example Tolstoy saw life as something that ought to be avoided, rather than sought or wished for. But a critical analysis of Tolstoy’s view on life shows that his view on life is flawed and untrue. Tolstoy’s view of life is false, first and foremost, on logical grounds. To lay bare the logical weaknesses of Tolstoy’s anti-life argument, it is necessary to first analyze his argument logically, and then point out its weaknesses. Tolstoy’s nihilistic attitude to life was informed by his experiences in life which made him to conclude that life is utterly meaningless. Tolstoy was brought up in a Christian Orthodoxy family and he was taught catechism, but later in life, he lost his faith and stopped going to church. Prior to developing this anti-life attitude, Tolstoy had attempted many things in life in an effort to become wealthy and famous. He had committed all sorts of evils to achieve this goal (Tolstoy, 18). Tolstoy, also, tried very hard to be perfect in whatever he did, so as to become a respected and a famous person. Eventually, Tolstoy’s efforts paid off and he achieved his objectives of becoming wealthy and famous; Tolstoy had stable family, his businesses were doing well, and he was a respected and a well known person. But despite these achievements, Tolstoy wasn’t a happy person; he became deeply distressed in life. At one point he contemplated committing suicide (Tolstoy, 29). Amidst this emotional torture, it dawned on Tolstoy that despite all his achievements in life, death was the inevitable eventuality awaiting him. Tolstoy realized that soon or later, he would die, decompose, and all his efforts and achievements in life would be all in vain. Tolstoy, therefore, conceived life as one big evil that ought to be avoided. He saw the whole of life as being useless since no matter how much we struggle to be successful, we will ultimately die and leave everything that we have worked for.Tolstoy’s argument of life as being meaningless can be logically expressed as follows: First premise, it is meaningless to live and eventually die Second Premise, in human life death is inevitable Conclusion, human life, is therefore, meaningless A critical and logical analysis of this argument shows that the argument is indeed valid, for the conclusion follows necessarily from the premises, but the argument is, however, unsound. While the second premise is true, that death is an inevitable eventuality to all human beings, the first premise, however, is false because the meaning of life doesn’t lie in whether or not human life is mortal or immortal. A critical analysis of this proposition that, it is meaningless to live and die, shows that Tolstoy is wrong in this claim. The main reason that Tolstoy would use to counter my thesis and to support his claim that it is meaningless to live and eventually die, is that after death, we will not be able to enjoy the fruits of our labour and all our fame and our k nowledge/learning in life will become of no more use to us. So on this basis, Tolstoy concludes that life is meaningless. Tolstoy was influenced to make this conclusion by the fact that, even while we are alive, despite our outstanding achievements in life, life is full of misery and, therefore, there is no point of living in perpetual struggle and misery, and eventually we die. Tolstoy, therefo

Legal policy and organisational framework Essay

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The international transaction for the sale of goods is far too complex Essay

The international transaction for the sale of goods is far too complex to attempt harmonisation of international trade - Essay Example Remarkable profession liberalization and a change from patriotic to open marketplace economies have offered the basis for the evolution of transcontinental business movement while democratic principles and institutions have been gradually strengthened. However, the UK is still facing prodigious challenges such as societal inequalities, monetary instability, meager standards of living and nonappearance of execution of human rights. It is now well documented that procedures of globalization alone will not determination such difficulties and that there is a requisite for improved global cooperation instruments and development strategies to effectively discourse those issues. Certainly, the last era of free market reforms implemented all over Latin America, Caribbean and the UK brought a definite level of development, but were not as fruitful in diminishing the breach between the rich and the unfortunate. The slow outcomes on the societal front and the new collapse of the Argentinean money market have caused countlessly to wonder about the prospect that certain republics would move toward a more patriotic economy, flowing away from the open copious policies imposed during the last decade. We take the place that while fiscal growth provides no immediate solution to inequity; further societal development does entail economic growth. Fortified decentralization and further fiscal integration have been progressively s een as essential steps en route for both economic progression and social expansion in our Hemisphere, and the constructive link between trade program and poverty assuagement has been reputable Similarly, international legal devices developed in multidimensional institutions and relevant to definite cross-border dealings have become progressively important to the expansion of a substantive multinational law. We generally use the term "global law" as denoting to "all types of principles and procedures of non-national

Role of the Quantity Surveying Profession

Role of the Quantity Surveying Profession In order to identify the role of the Quantity surveyor in the modern UK industry we will review his implications and duties during all the different stages of the construction cycle. Also and for information we will review how a Client appoints a Quantity surveyor and when, in order to understand his early involvements in the process. And finally we will explain how the surveyor claims his fees and how the Client paid the QS services. But firstly, lets go in the past to understand where the job of quantity surveyor comes from and when it first appears in the UK. HISTORY The quantity surveyor profession can trace its roots back to the rebuilding of London after the Great fire ROLE OF A QUANTITY SURVEYOR NOWADAYS Quantity surveyors are the accountants of the building profession planning and managing costs of construction projects from start to finish. Quantity surveyors (or QSs as they are known, since its a bit of a mouthful) either work for a private QS practice and act on behalf of clients or for a contracting firm which carries out construction work. This profession is certainly not all hard hats and wellies. In fact the role of the quantity surveyor has changed so dramatically in recent years that the profession doesnt always answer to the name of quantity surveying anymore! You will often see private practices referring to themselves as cost consultants and project managers because of the nature of the work they now handle. Due to the recession, QSs have had to adapt or die and there are now fewer, larger private practices than ever before taking on a broader remit of work. No longer do quantity surveyors just measure and price work, they have a more strategic role. Nowadays the QS is involved at all stages of a project from preparing tenders and planning costs to preparing final bills of quantities; essentially, making sure projects are planned and completed to cost and quality, on time. UK construction professionals are respected abroad and, partly in response to the depressed home market, many UK firms have developed an international outlook. WHEN TO APPOINT A QUANTITY SURVEYOR In order that maximum benefit can be gained from his skill a Quantity surveyor should be appointed by any client as soon as possible in the life of a project, preferably at the inception of a scheme, so that the QSs advices can be provided on: The costs of the project (meet the Clients budget). The best procurement route can be selected according to the Client requirements. Selection of others consultants and contractors. It is recommended that a Client and his Quantity surveyor should meet and discuss the appointment before any agreement is reached, unless the services provided by the Qs is to be restricted in the process. HOW TO SELECT AND APPOINT A QUANTITY SURVEYOR There are three methods available when it comes to select a Quantity surveyor; Selection based on existing knowledge A Client may select and then appoint a QS using existing knowledge of the surveyors performance and reputation. This may a result of past succefull project, good relationship or by recommandations from others. Selection from a panel maintained by a Client A Client may maintain a panel of Quantity surveyors. He will have records of their experience which will enable him to make any selection or appointment. Selection from an ad hoc list produced by a Client If a Client cannot make a decision using any of the two others methods it may be more appropriate produce an ad hoc list. Whichever of the above methods of selection is used it is important for the selection criteria to include the following: The financial standing of the QS under consideration The experience, competence and reputation of each candidate for equal chance. Their ability to provide the services required by the Client. SERVICES OFFERED BY A QUANTITY SURVEYOR This diagram shows the different phases of the construction cycle. The Quantity surveyor is involved in each of these phases. The following will explain what the duties of the QS are during the construction cycle. Quantity surveying in Construction phases Inception and feasibility At inception and feasibility the Quantity surveyor has the duty of: Liaise with client and other consultants to determine the Clients requirements and development of the full brief. Advise on selection of other consultants. Advise on implications of proposed project and liaise with other experts to develop such advice. Advise on the most appropriate procurement route. Establish Clients order of priorities for quality, time and cost. Prepare initial budget estimate from feasibility proposals. Prepare overall project cost calculations and cash flow projections. Design stage During the design stage the Qs will: Prepare and develop preliminary cost plan. Advise on cost of design teams proposals. Monitor cost implications during detailed design stage. Maintain and develop cost plan, and prepare periodic reports and updated cash flow forecasts. Tender documents During this stage, the Quantity surveyor will: Advise on tendering and contractual arrangements taking into accounts the Clients priorities and information available from designers. Advise on insurance responsibilities and liaise with Clients insurance advisers. Advise on warranties. Advise on bonds for performances and other purposes. Prepare tender and contract documents in conjunction with the Clients and members of design team. Provide copies of documentations as agreed Advise on use and/or amendments of standard form of contract or contribute to drafting of particular requirements in association with Clients legal advisers. Draw up form of contact, obtain contract drawings from members of the design team and prepare and deliver to both parties contract copies of all documents. Tender selection and appraisal At this stage of the tender actions phase the Qs has to: Advise on shortlisting prospective tenderers. Investigate tenderers and advise the Client on financial status and experience. Attend pre-contract interview with tenderers. Arrange delivery of documents to selected tenderers. Check tender submissions for accuracy, level of pricing. Advise on errors and qualifications and, if necessary, negotiate the offers. Advise on submission of programme of work and method statement. Prepare appropriate documentation if necessary, to adjust the tender received to an acceptable contract sum. Review financial budget in view of tenders received and prepare revised cash flow. Prepare tender reports with appropriate recommendations. Construction During the construction the Quantity surveyor will: Prepare recommendations for interim payments to contractors, subcontractors and suppliers in accordance with the contract requirements. Post contract During this last stage of the construction cycle the Qs will: Value designers draft for varying the project before issue. Prepare periodic cost reports in agreed format at specified intervals including any allocations of cost and/or copies as requested by third parties. Prepare the final account. Attend meetings as provided under agreements. Provide copies of documentation as provided under the agreement. PAYMENTS The Client shall pay the QS for the performance of the services the fees and charges in such instalments as are set in the fee offer clause. All fees and charges under the agreement are exclusive of value added Tax which if due shall be paid concurrently in addition. The due date for payment shall be 7 days after the date of the submission of the invoice. The quantity surveyor when submitting his invoice shall on each invoice confirm the basis on which the stated amount is calculated. The final date for payment has to be 21 days after the due date for payment. The payment has to be made no later than the final date for payment. Any amount due to the Quantity surveyor under the agreement which remain unpaid by the client after the final date must be bear interest at the rate stated in the fee offer clause. BIBLIOGRAPHY Client guide to the Appointing a Quantity Surveyor, first edition(February 1992; RICS books Cost Planning of Buildings, Eighth Edition; Ferry and Brandon Lecture notes 2010; Discipline Project 2 RIBA Outline Plan of Work 2007 amended Nov 2008

A Tale of Two Cities Essays: A Critical Analysis -- Tale Two Cities Es

A Critical Analysis of A Tale of Two Cities Three Works Cited A Tale of Two Cities is a novel that is very complex and intense. Once you get to know the characters you can feel what they are going through and form a kind of bond with them. A Tale of Two Cities grabs the reader’s attention with the history of revolutions in the nation and the generations of that time, but it also keeps the reader reading with a sense of a pure violence that is hard to create. The combination of critical literary and historical methods brings out the novels complex structure and intense impact on the reader. Dickens brings out the historical side of the Victorian age with examples and details of the French Revolution and Victorian Revolt. Lee Sterrenburg says that Dickens' vision of the revolution was probably influenced by "a personal day dream only he can fathom. But he is able to render his day dreams in terms of a publicly Victorian Iconography". (Hutter 37) The Victorian revolt happened late in the Victorian Age and was a turning po...

Five Moral Dimensions Of The Information Essay

1.The Moral Dimensions of Information Systems The moral dimensions that can control the major ethical and social concerns generated by information systems are as follows: (i) Information Right and Obligation What information rights do individuals and organizations possess with respect to themselves? What can they protect? What obligation do individuals and organization have concerning this information? (ii) Property Rights and Obligations How will traditional intellectual property rights be protected in a digital society in which tracing and accounting forownership is difficult and ignoring such property rights is so easy? (iii) Accounting Liability and Control Determining who should take responsibility for decisions and actions. Many of the laws and court decisions and actions establishing precedents in the area of accountability, liability and control were firmly in place long before information systems were invented. (iv) Quality of System This has to do with data quality and system errors. As werely more on information systems, data quality issues are gaining more importance. These issues affect you as a consumer and as a user. (v) Quality of Life An interesting quality of life issue that affects more and more people personally is the ability to work from home. Before the advent of  information systems most people used to have a regular day job 8.00 a.m. to 5.00 p.m., five days a week in a typical office setting in our society. But with the introduction of information systems people can work seven days a week, all hours of the day, at home and on their wayse specially the management staff in a company. Also, the quality of life issues would be incomplete without mentioning online love affairs. People also lose their jobs and ways of life because of information systems. All these are valid concerns of information systems. 2.Ethical Analysis This section presents various step processes of how one should analyze ethical concerns when confronted with such asituation: (i) Identify and Clearly Describe the Facts This involves finding out who did what to whom, and where; when and how. In most cases, you will be astonished of them is takes in the initially reported facts, and you will find that simply getting the facts straight helps in defining the solution. Also, this assists other opposing parties involved in an ethical quandary to agree with the facts. (ii) State the Inconsistency and Identify the Higher-Order Values Involved The parties involved in disputes over ethical, social and political concerns always claim to pursue higher values such as privacy, freedom and protection of property. It is very important to clearly define the conflict in ethical concerns and identify the ones with higher values. (iii) Identify the Stakeholders You must find out the identity of the stakeholders as every ethical, social and political issues have stakeholders; players in the game who have an interest in the outcome and that have invested in the situation and what they want. (iv) Identify the Reasonable Options to Select It may be discovered that none of the options may ever satisfy all the interest involved while some of the options performs a better job than others. So, sometimes concluding at a good or ethical solution may not always be a balancing of consequences to stakeholders. 3.Property rights and obligations trade secrets copyright patent law Trade secrets are any intellectual work or product used for a business purpose that can be classified as belonging to that business. Copyright protects the creators of a property against copying by others for any purpose during the life of the author. Patent law grants the owner an exclusive monopoly on the ideas behind an invention for 20 years.

Big Bang and Religion Essay

Big Bang and Religion Essay Big Bang and Religion Essay Religion v. Science: The Agrarians argue that science has taken the place of religion in the minds of some people, particularly those who favor industrialism. They refer to it as the "Cult of Science" and wrote, "†¦the word science has acquired a certain sanctitude. It is out of order to quarrel with science†¦" How do you think this idea holds true today? In what ways do you think science has faithful believers in the same way that a religion does? Explain whether or not you think science has elevated itself to a status of unquestionable proof so that one cannot argue with "scientific proof" or if fair debate about " science" is possible. (One example of this idea in action is the debate between evolution and creationism.) Coming from the point of view of a Jewish female, religion is a very important aspect of my life. Science and Religion run so close together that they actually influence each other. Science does have â€Å"faithful believers† just like religion does. For example, scientist believed in the big bang theory, while people heavy in religion were against it, because they only believed in God, and there were no other ways around it. I feel like the world has come to say it is fair to debate about science because there are so many more observations done trying to prove evolution. This has been an ongoing battle since at least 1859 (Darwin), and still continues today as scientist find new things to prove that evolution in fact does exist. So instead of saying the big bang theory does or doesn’t exist, they could take aspects from both beliefs and come up with one observation like, the big bang theory did occur, but God let it happen. Arts: One of the objections the Agrarians have to industry is that, in their opinion, it discourages religion, art, and human interaction. Specifically, they say: "Religion can hardly expect to flourish in an industrial society†¦Nature industrialized, transformed into cities and artificial habitations, manufactured into commodities, is no longer nature but a highly simplified picture of nature. We receive the illusion of having power over nature, and lose the sense of nature as something mysterious and contingent. The God of nature under these conditions is merely an amiable expression, a superfluity, and

Up Country Essays - Aqua Teen Hunger Force, Carl Grimes, Up

Up Country Essays - Aqua Teen Hunger Force, Carl Grimes, Up Up Country Up Country In his novel Up Country, Alden R. Carter writes about how hard life is for children in the adolescent era by portraying the actions off Carl Staggers, a teenager surviving his mothers alcoholism and his car radio thief ring gone to disarray. Carl is a tragic hero who rambles through this time period by trying to make things right. He is also accompanied by characters close to him as the novel progresses. Carl is a young man with great hopes and dreams to become an electrical engineer. The problem is that he and his mother are deeply in debt, and Veronica Staggers, Carls mother, is an alcoholic who is brought home by the cops almost every week. Carl has the bright idea to use an opportunity that arose to earn money to go to a good technical college and earn a degree in electrical engineering. In this little opportunity, Carl repairs stolen stereos that he receives from his partner in crime, changes the serial number, and places the stereo into a company box for resale. Although this seems like the perfect crime, something goes terribly wrong with his admirable plan and Carl gets busted for the radios along with all of the other juveniles helping him. Ironically he was busted for the car audio equipment because of his mother who was thrown in a detox center for her alcohol abuse. Therefore, Carl was sent up country to stay with his aunt, uncle, and cousin whom he hasnt seen for a little over eight years. Thats when all of the trouble starts, including a run in with the local redneck bully and his girlfriend. On a good note while staying with his secondary family, he meets a wonderful country girl with whom he ultimately stays with instead of going back to live with his mother, who cleans her self up and moves on with her life. Carl is sentenced to public work and is basically let off easy on the condition that he stay in school and earn that electrical degree. The theme of this story is that even the most least likely person can get what they long for. Carl had always yearned for a stable family. When he was busted and was forced to move in with his aunt and uncle he, at first, dreaded the idea. He was moving in with a family he hadnt seen for eight years! As things moved on, Carl formed a niche in the little town of Blind River. He formed a relationship with his new family and found a girl that he learned to love. In the novella Up Country, examples of irony, a tragic character, and the stereotyped character. Carls cousin Bob who shows the traits of the conventional red-neck, the buck-tooth, improper English, yokel, where Carl himself shows the typical characteristics of the tragic hero. A hero, who through his own choice, was caught up an a series of events that invariably results in disaster. In my opinion this was a great book for any teenager to read. Most teenagers feel that their life is poor, weak, and pathetic, but if only they could take a look at Carls life they could see how hard life can sometimes be. Carl is an exceptional student who works hard for his goals, but he knows he will never reach them because of his home and family. Also most adolescents feel they need to take the wrong path to get what they want. Carl took the wrong path and he ended up with a good and stable family, a girlfriend, and a hope to reach is goal. So I say take the wrong path and maybe you could end up with what Carl had. All things considered, Carl had an extremely hard life with his alcoholic mother. But as you will see, when he got away from her he matured and grew emotionally. He essentially got everything he prayed and wished for. Consider this, if you were in Carls shoes, what would you do? What path would you take? Bibliography none

DYSLIPIDEMIA Assignment Example | Topics and Well Written Essays - 750 words

DYSLIPIDEMIA - Assignment Example Dyslipidemia is an important component of the cluster of abnormalities in metabolic syndrome, basically implying an imbalance of lipids in circulation in the blood stream (Ruotolo & Howard, 2002). Dyslipidemia is characterized by increased triglycerides, lower high-density lipoprotein cholesterol, HDLc, postprandial accumulation of lipoproteins rich in triglyceride and small, low density lipoproteins, LDL. It involves reesterification, this being the process of circulating free fatty acids getting oxidized and then synthesized back into triglyceride. Being a component of a syndrome related to many risk factors, metabolic syndrome, dyslipidemia presents a complex pathology. Even so, Foster and Prevost (2012) cite oxidative stress as a key hypothesis regarding the pathology of dyslipidemia. Oxidative stress, referring to the surplus of reactive oxygen species, ROS to antioxidant, fosters insulin resistance. This could occur because of excessive production of ROS which would overwhelm the capacity of ROS antioxidant or decrease production of antioxidants to inactivate ROS. Obesity has also been cited as a metabolic predisposition which eventually leads to dyslipidemia. Genetics also affects metabolic predisposition to resistance to insulin and dyslipidemia. Dyslipidemic conditions require laboratory testing to establish the specific abnormal blood lipid content or the lipoprotein content. As such, laboratory testing would involve measuring a blood sample for blood lipid profile and should be done every 5 years from as early as age 20. The levels of LDLc could be determined directly or using the Friedwald formula given by: This formula would however not be applied in cases where the triglyceride level of an individual exceeds 400 mg/dl. Notably, the basic lipid profile totaling triglyceride, HDLc and LDLc could fail to provide a clinician with adequate information to effectively diagnose dyslipidemia. In such cases, more sophisticated procedures

Assignment asks you to check newspapers and other news websites and Essay

Assignment asks you to check newspapers and other news websites and come up with a list of at least 12 examples of news stories revolving around religion - Essay Example The winners, if holding spirits in the same, always link the most to their gods for handing them victory. However, this is not the case because winning games are subject to fate. The Super Bowl is one amongst these games linked to religion. Super Bowl serves as a major religious festival to Americans relevant to conservation of the culture. Joseph Price , in the article, â€Å"The Super Bowl as Religious Festival† retrieved on February 23 2014 from http://www.religion-online.org/showarticle.asp?title=1375 asserts that in such events, various personalities always become party, thus elevating the spirits and enthusiasm amongst those in attendance. As a cultural event, Super Bowl serves to reinforce religious myths connoting national innocence as well as apotheosis. The issue of religion and banking is of crucial importance. Vicente Sansano asserts in his article, â€Å" Islamic banking, halal banking† retrieved on February 23, 2014 from http://www.webislam.com/articles/68057-islamic_banking_halal_banking.html that several issues have arisen following the possibility of Islamic banks offering loans and finances to people of different religions. The issue of accessing such banks has been a subject of discussion following the terms and conditions of borrowing from halal banks. However, it is welcoming that Islamic banks share risks, lend money to borrowers as well as grant credits. This is similar to other banks owned by other religions. However, it is worth noting that Islamic banks lack financial speculation. They focus most on real money. The issue of religion and politics has been a major subject of concern. Nicholas Didonato, in the article, â€Å"Five ways religion can influence politics† retrieved on February 23, 2014 from http://www.patheos.com/blogs/scienceonreligion/2013/06/five-ways-religion-can-influence-political-beliefs/ asserts that religion can influence one to decide which political party to cast a vote. The issue

Zara Essay Example | Topics and Well Written Essays - 1250 words

Zara - Essay Example In order to evaluate the changes in the retail clothing industry and the position of Zara, an analysis of the external environment has been carried out with the help of five forces as described below. The forces which are favourable for Zara are attractive for their future prospects whereas the forces which are less attractive poses threat to the business of Zara. There other three major external forces that have substantial impact on the business of activities of Zara. These are social factors, technological factors and economic factors. In case of social factors, changing trend of people’s choices and preferences about their clothing and apparels is one of the major issues. The company has to keep high focus on this trend so that they can come up with new designs according to the new trend in the market. In case of technological factor, most important issue to look on is adoption and use of advanced technology i.e. hi-tech machineries and techniques of production and designi ng of clothes and apparels. In case of economic factor, the volatile economy of every developed and developing market is one of the major issues to look on. This factor has high impact on price of raw materials, operating cost of the company and lastly the price of finished products. External Environment analysis of Zara (Porter’s Five Forces Analysis) Competitive rivalry in the industry The retail market in the clothing industry is highly competitive due to the presence of the Big 4 in the apparel industry, namely Zara, The Gap, Benetton and the H&M. All these companies have adopted the strategy of expanding in the global markets which has been reflected in the tight competition for market share (OaShaughnessy 57). The financial performance of Zara in 2011 denotes that the company has performed exceedingly well as compared to its competitors. The profits of Zara have increased by 12% whereas the profits of Benetton, The Gap, and H&M have changed by only 1%. The competitive s uccess for Zara is an attractive external force for Zara which has been attained due to its responsive marketing, efficient supply chain and human resource management. Threat of new entrants The retail clothing industry is highly competitive with the increasing presence of clothing companies at the regional, national as well as in the global level. The new players are also targeting the apparel industry due to the shift towards the online mode of business. Although there is threat of new entrants, Zara is comfortable in the short term as the company has developed a brand image in the international marke

Pennsylvania near Essay Example for Free

Pennsylvania near Essay Mining has been going on for a quite a long time in the whole world. It is worth noting that quarrying is an activity which is primarily aimed at extracting materials such as granite, limestone, slate and clay for various construction uses. On the same note, quarrying in Bangor has been done for more than a hundreds years due to the existence of karts topology. Bangor is located in eastern part of Pennsylvania near Pocono Mountains and West of Delaware Water Gap. It bears noting that Karts topology which has dominated this area is formed on limestone rocks by dissolution, includes underground streams, caves and beautiful sceneries (Langer, 2001). All these sceneries have been destroyed by quarrying impacts such as air pollution, noise pollution, and damage to biodiversity, land disturbance and heavy metal / toxins release. The neighborhood has for along time experienced a lot of difficulties in dealing with these impacts which are controllable though have far reaching effects.   Quarrying of Carbonate and other Rocks Since smaller and regular shaped stone products are required, large blocks of stone are extracted to provide a room for modifications. According to Langer (2001) a block of stone is cut from the bedrock mass by separating the block on all vertical sides then undercut the block or break the block away from the bedrock mass (p. 6). The major methods of quarrying are channel cutting and drilling and broaching. In channel cutting a multiple chisel-edged channeling machine cuts a rock into bars while in case of drilling and broaching method, a drilling machine drills many deep holes in a coordinated pattern (Langer, 2001). A broaching tool is then used to curve and chops the gaps between the drill holes which free the required block from the underlying bedrock mass (Langer, 2001). It is a requirement that the cutting be frequently sharpened for effectiveness Line drilling and blasting are the most modern methods used in quarrying in areas of Bangor. Line drilling involves the drilling holes in an overlapping manner and then sewing the stone using a wire saw or a chain saw (Langer, 2001). Blasting generally applies the use of explosives which break the stone blocks and produce small stones for crushing. This therefore implies that blasting cannot be applied in quarry when a certain shape of rock is desired (Langer, 2001). Quarrying affects the surrounding area and the immediate wildlife with numerous environmental damages. 3. 0 Air pollution All forms quarrying are capable of releasing dust which pollutes the air. Drilling and blasting are known to produce the most of the dust that affect the surrounding air (Langer, 2001). Clearing the forest or vegetation cover can also produce a considerable amount of dust. Another source of dust production is during the removal of soil cover for development of the quarry. Some of environmental factors that affect the concentration of dust include local microclimate condition, the dust particle size and the chemistry of the dust itself (Langer, 2001). Take for example a quarry like Capozzolo Slate Company which produces highly alkaline and reactive dusts from its mines and factory (Langer, 2001). If a coal mine is taken as a point of consideration, it produces a lot of heavy acidic dust. Air pollution from quarry dust becomes a nuisance over time since it deposits a heavy layer on plants and other surfaces it comes into contact with. It has far reaching effects on health of individuals by causing respiratory complications and eye problems. With respect to plants, dust coat causes the blockage of their internal structures which leads to and damaging of leaves and their cuticles (Langer, 2001). The long term survival of the plant is generally interfered with by the dust. 4. 0 Noise pollution Noise pollution develops from quarrying activities which start from the land clearance to the transportation of the final product of the quarry (Langer, 2001). The initial activities that produce noise pollution include those that are aimed at establishing access roads and rail connection, the quarry compound and also stone processing facility. The following procedure of exposing the stone mass to be extracted by removing all top soil using earth movers produces a lot of noise. In addition, the use of hydraulic excavators produces noise. Likewise, the drilling machines and blasting activities equally produce very loud noise (Langer, 2001). During the transportation of final product using heavy and powerful machines, truck traffic contributes to the production of noise (Langer, 2001). Additionally, the processing facility produces a lot of noise since crushing requires a lot of power. Consequently, the noise affects the surrounding wildlife and humans. 5. 0 Damage to biodiversity The major negative impacts of quarrying on the entire environment have been damage to biodiversity. Biodiversity basically refers to a wide range of living creatures, including mammals, fish, insects, invertebrates, reptiles, birds, plants, and micro-organisms (Langer, 2001). Quarrying destroys the ecosystem and all the species that are support. Moreover, the ecosystems are not only destroyed by the direct removal of the whole ecosystem but also indirectly by affecting and damaging related environment condition of the entire place (Langer, 2001). There are changes to underground water and surface water which cause many ecosystems to dry up while some experience flooding. Besides, the quality of water flowing downstream is compromised by the quarrying activities. On the same note, the water which comes into contact with the quarry by products is hard to purify since it cannot be filtered. Underground water is the most affected if quarrying activities interfere with the sinkholes by causing them to collapse. Ground-water pumping causes change of the flow of surface water. The large amounts of soil carried to the rivers cause result in a lot of silt deposits that pollute water systems thus killing animals. Quarrying in the Bangor zone has resulted increase of water runoff to some parts while other parts have been experiencing reduced water quality. Generally, quarrying causes the lowering of the ground water table by forcing it to go under the rock interface (Langer, 2001). The pumping of water out of the quarry may lead to high fluctuation of water ground water levels which may lead to drying up of the surrounding underground water systems. 6. 0 Land disturbance The land terrain is largely affected by the excavation activities and the damping of the waste soil. In to the bargain is the fact that the activities of making new rail line and roads cause a lot of soil movement which affects the natural terrain of the ground (Langer, 2001). Moreover, the land which is left after quarrying has stopped cannot be used economically through agricultural or commercial activities. 7. 0 Quarry Waste Just like many of the man-made mining activities, quarrying engages the production of considerable large amounts of wastes (Langer, 2001). A few quarries produce small amounts of permanent waste products with examples of sand and gravel quarries while others produce a large amount of waste material which includes clay and silt (Langer, 2001). The quarry wastes does note pose a big dander to the environment though it still have the potential for damage to the environment by contaminating any water that it comes into contact with. The quarry leaves permanent scars and massive footprints in landscapes (Langer, 2001). The abandoning of the quarry site leaves Lange trunks of landmass unsuitable for other uses. 8. 0 Heavy metal and toxins release Quarrying may release a lot of heavy metal and toxins to the environment that affect people’s health negatively and cause far reaching impacts on the surrounding ecosystem if it is conducted in areas that have harmful minerals (Langer, 2001). The release of harmful materials such as silica which is found in rocks enters the lungs , thus causing silicosis which is deadly as it can rip off the lungs. This may happen when little fragments silica rise as part of dust which is later breathed in through the nose. Another common effect of toxins is experienced when toxins are suspected to have been sipped in the water, which may lead an entire neighbourhood to go far away for search of clean and pure water. 9. 0 Recommendations The first measures to curb air pollution from quarrying activities should focus on the developing a forest cover that can contain the dust (Urich, 2002). Forest would help in increasing percolation and preventing soil erosion due to pumping of water out of the quarry site. Watering the roads that are used by the transporting track is also very useful (Urich, 2002). The quarry operations should be controlled in order to minimize the emission of the heavy dust by using modern technologies such as sawing instead of blasting stones. Land geo-morphological condition should be improved by an importation of other materials to fill the huge holes so as to return the natural ecology. Authorities in Bangor have made a mandatory that a reclamation guide line be included with each application for any quarrying permit (Langer, 2001). Contamination that occur through using abandoned quarry as dumping site can be voided by filling the quarry with soil that is free from any contamination. Moreover, water conservation measures can be applied by constructing stop dams and ponds that act as ground-water recharging sites (Langer, 2001). The surface run-off water is held back and all suspended solids are allowed to sink before entering the hydrological system. Controlling the soil erosion entry to streams by stabilization of exposed soil surface can be achieved by initiating vegetation cover growth on steep sides. Noise pollution can be reduced if the trucks traffic uses well designed road rail network. Better methods of stone extraction should be applied to avoid the production of noise pollution which people associate with quarrying activities. The damage to biodiversity can be lessened by a careful use of machines to avoid affecting a large portion of ecosystem. Land rehabilitation should follow immediately after the quarrying activities are completed (Langer, 2001). The quarry waste should be returned to the exposed hole before leaving the mining site. Finally, water that is drawn from the quarry should not be allowed into streams before its toxic levels being determined and ascertained that the levels are not dangerous. When all these are put into practice, then, the levels of pollution will greatly decrease. References Langer, W. H. (2001). potential Environmental Impacts Of Quarrying Stone in Karst- A leterature review. Retrieved August 10, 2010, from US Geological Survey web: http//geology. cr. usgs. go. gov/pub/ofrs/OFR-01-0484 Urich, P. B. (2002). Land Use in Karst Terrain: Review of Primary Activities on Temperate Karst Ecosystems. Science for conservation (198). Map of Bangor mine Source: http://wa. water. usgs. gov/projects/bangor/maps. htm Direct data from the USGS website with statistics and status of Bangor Limestone Bangor Limestone State Alabama Original map label Mb Province Interior Low Plateaus Province Name Bangor Limestone Age Mississippian Description Bangor Limestone Medium-gray bioclastic and oolitic limestone, containing interbeds of dusky-red and olive-green mudstone in the upper part. Map references Szabo, M. W. , Osborne, E. W. , Copeland, C. W. Jr. , Neathery; T. L. , 1988, Geologic Map of Alabama, Geological Survey of Alabama Special Map 220, scale 1:250,000. Primary rock type limestone Secondary rock type mudstone Unit references Szabo, M. W. , Osborne, E. W. , Copeland, C. W. Jr. , Neathery; T. L. , 1988, Geologic Map of Alabama, Geological Survey of Alabama Special Map 220, scale 1:250,000. Source: http://tin. er. usgs. gov/geology/state/sgmc-unit. php? unit=ALMb%3B2

Love and Hate :: Essays Papers

Love and Hate Setting This story was about 2 boys (Bryon and Mark). Bryon was the oldest. He was sixteen and Mark was 15. They both got into alot of trouble. They enjoyed fighting, and they were pool hustlers. Mark had moved in with Bryon and his mother when he was little. His parents had gotten into a fight and shot each other. Plot Structure I believe this story was a man versus himself, because all through the book Bryon was constantly changing. He and Mark started to grow apart. He started to fall in love with a girl. He also had to deal with turning his best friend/brother into the police. He had to learn to forgive himself. Towards the end Bryon turned Mark into the police. He had found drugs under Mark's mattress. Mark had been bringing home money and Bryon finally found out where it was coming from. Mark had been selling drugs. Bryon did not know what to do thus, he called the police. When Mark came home and Bryon told him, Mark was shocked. In court Mark would not even look at Bryon and when Bryon went to see him Mark said that he hated him. Plot Summary Bryon and Mark were friends/brothers. Mark moved in with them when he was 9. His parents had gotten into a fight and ended up shooting each other. Mark and Bryon did everything together. They were big pool hustlers. They would go into Charlie's bar and find someone to play pool with. Then they would end up with all his money. Bryon was friends with Charlie. That's how they were able to go into the bar. Bryon was 16 and Mark was 15. They both loved getting into fights. One day they were walking with M&M,a thirteen year old who loved M&M's. When three guys tried to jump M&M. M&M did not like to fight thus, Mark and Bryon stopped it. Bryon and Mark went to visit Bryon's mother in the hospital. She told them about a boy, Mike, across the hall who never had any visitors. Thus she asked them to go see him. bryon did not want to thus, he went to the snack bar and he saw a girl he knew.

Essay --

Neither slavery nor involuntary servitude, except as a punishment for crime whatever the party shall have not been thoroughly convicted, shall exist within the United States, or any place subject to the jurisdiction. This is the 13th amendment. Now we may ask ourselves as a country, what does this mean for us? Well to me, this is probably the most powerful thing that I've ever heard. This is just deeper than words on a paper, this, this text right here is the reason why I am able to stand here and talk to you today. January 31, 1865, a day and what's a beautiful piece of work was created. 1856, Dreed Scott v. Sandford a case in which an enslaved African American wrote a petition to the Supreme Court asking for his freedom. Did he win? Of course not, its 1856. The Supreme Court ruled against him as well as saying that the Bill of Rights did not apply to African Americans. Let me read to you what the Constitution has to say about racism and segregation. â€Å"_____________† Oh thats right, it doesn’t. Until 1865, people who were not straight white males were not considered to be human beings. â€Å"Those who deny freedom to others, deserve it not for themselves; and, under a just God, can not long retain it.† Abraham Lincoln 1858. A wise man, with wise words explaining that no man nor woman created by â€Å"THE CREATOR† should deny freedom to a person or persons because we would not want to have our freedom to be denied by others. African-Americans as well as many other nonwhite Americans did not have the rights to vote in wrongful aggression of slavery, and have many other opportunities and careers such as the whites. To be seen as American and not as interfere work to be uses labor. It is important to learn these things, because we can know a... ...something greater than we think it is. We, as a community must stop with the verbal abuse, to not only to the African Americans, but to any of us that may be different from ourselves. Stop the vulgar comments and â€Å"wisecracks† in which we think that is funny is really a dull unsharpened arrow piercing the heart of an innocent human being just like yourself. Can I ask you something? Do we make jokes about Holocaust? Do we make violent slurs about 9/11? So why should racism be treated any differently? The only way to end this, is one person at a time. Looking at themselves and making an obligation to their heart saying that no longer will I exploit the insurreties of an individual. No longer will I put myself and my selfish desires over other’s feelings and emotions. Are we ready to grow and mature as a nation as a community, as a civilization? Or, maybe its just me.

Biocon †Case Assignment Questions Essay

1. Assuming Biocon receives approval for BIOMAb, should it launch the drug immediately or conduct phase 3 trials before launch? Elaborate the various elements of your action plan. If Biocon receives approval for BIOMAb, the management team will need to carefully consider what the best course of action is moving forward. If the company elects to launch the drug immediately, they will be able to have the first mover advantage, reaching the market before their closest competitor, Erbitux. BIOMAb will also be able to put themselves on the map as they would be the first ever, proprietary drug developed and marked by an Indian firm for Indian patients. The Indian regulatory authorities may also cause a lengthy Phase 3 trial due to their lack of experience with bringing a proprietary drug to market, as evidenced during BIOMAb’s Phase 2 trials. However, even with all of the above listed considerations in mind, Biocon should conduct the phase 3 trials before launching the BIOMAb. BIOMA b is a superior product to Erbitux, as shown in the 100% response rate when combined with chemo and radiotherapy. There are also fewer side affects, a more patient friendly treatment plan, and BIOMAb will be able to offer the drug at a discounted price. Even if BIOMAb is not able to be the first drug to the market, they will be able to make up for those potential loses in the long run. BIOMAb will be entering this marketplace for the first time, and the company will want to enter the market with as strong of a message as possible. BIOMAb is entering this market for the long run, and overcoming any perceptions of shortcuts, lack of quality, or anything less than cutting edge will last well beyond the life of the BIOMAb product. There are only 300 oncologists in this market Biocon cannot afford to miss. While awaiting Phase 3 approval, Biocon can roll out its direct sales force, offering its suite of generic oncology drugs. This waiting period will give the sales force an opportunity to develop roots in the marketplace and to raise awareness of BIOMAb before it is even on the market. The Phase 3 approval process will serve as an advantageous ramp up time so that Biocon is fully prepared to enter the marketplace on better footing with BIOMAb. This time will also enable Biocon to better develop the infrastructure they will need to  optimize its direct distribution channel. Biocon is a new player in bringing a new drug to the market and they will want to ensure that the quality of their product is maintained from the manufacturing floor into the doctor’s office. Assuming that BIOMAb indeed loses its first mover advantage, its value proposition will be its results, which are dependent on properly controlled product. Biocon wants to become a permanent fixture in this market and the company needs to do everything in its power to deliver its value proposition of innovation, quality, and affordability. 1. How big is the current and future market opportunity in BIOMAb? The current market opportunity that Biocon is currently targeting with BIOMAb is composed of the Head and Neck cancer patients within India. More specifically, Biocon is focused, in the short term, on those Head and Neck cancer patients that can afford to pay, estimated at 1,900 patients. These patients will be the ones officially marketed to, but given the Indian’s markets preponderance for using drugs â€Å"off the label†, the unofficial market can be target at all cancer patients in India that currently able to afford treatment, 7,114 patients. Given India’s continued economic growth rate (9% annually) and ever expanding population base (1.4%), all of the preceding numbers are certain to grow in the relatively short term. The compounded impact of these different rates will cause these India based estimates to grow exponentially year over year. In the long run, BIOMAb in India is just the tip of the iceberg. CIMAB and Biocon’s current joint venture is to develop and market the molecule on the Indian subcontinent. If Biocon is able to thoroughly manage and develop all aspects of the supply chain (manufacturing, distribution, sales, marketing, etc), Biocon would have good reason to go back to the negotiating table with CIMAB. The success of CIMAB’s other partner, YM Bioscience, is not guaranteed and there is no reason that Biocon cannot unseat them in the long run. If Biocon is able to achieve this, along with the Phase 3 trials, the worldwide Head and Cancer would be open to the company, to say nothing for the â€Å"off label† prescriptions. Given the worldwide population growth, economic expansion, and aging populations, the long-term market for BIOMAb is practically limitless. 3. Who is the buyer for BIOMAb? What is the decision making unit in this case? What are the benefits that each member of the decision making unit seeks from BIOMAb? The buyer for BIOMAb is (are) the income provider(s) of the family, whose member (s) has (have) been affected by head and neck cancer or another indication, since off-label usage is very common in India. The structure of India’s health care system is such that it is estimated that 95% of BIOMAb’s patients (end users) are going to be self-paying. Therefore, the cost of treatment will be transferred to the earning member of the family. Adult patients have the right to make treatment decisions for themselves, so patients and their families are the decision makers for BIOMAb in this case. As the case states, the oncology doctors are the main influencers, as they diagnose and make ultimate recommendations to their patients as to how extensive the treatment should be. The benefits that each member of the decision making unit (i.e. patients and their families) seeks include BIOMAb’s effectiveness in the treatment of head and neck cancer in conjunction with radio and che motherapy, minimal side-effects (immediate side effects, as well as those that might be associated with long-term use), and drug’s affordability. Should phase-2 trials be conducted by Biocon for other indications, the patients will also want to seek same benefits from the drug for other types of cancer. Based on the information provided in the case, BIOMAb’s effectiveness and minimized side effects are a given. After all, phase-2 trials proved that the tumor was killed 100% of the time when the drug was used in combination with radio and chemotherapy. Moreover, unlike competition, BIOMAb did not produce skin rashes because due to the drug’s unique formula. An important factor will be affordability. Wealth distribution is very uneven in India, and 1/4 of the nation’s population earns less than the government-specified poverty threshold of $0.40/day (Wikipedia). The patients, as well as their doctors, will want to make sure that they can afford to complete treatment to ensure best possible outcome. BIOMAb has a tremendous advantage in this category compared to Erbitux, as it calls for a definite (i.e. six-dose) treatment cycle; total treatment cost can thus be effectively quantified. Another benefit that  patients will be seeking is the ability of BIOMAb’s sales reps to educate them and their families. Although this is not one of the drug’s literal benefits, it will be a crucial factor since patients’ face time with doctors and specialists is very limited in India. Pre-educating end users and their families on the benefits, side effects, and other specifics of the drug will ensure that oncologists’ time with each patient is maximized. 4. Develop a detailed launch plan for BIOMAb. Provide your rationale for the product portfolio, pricing, channel, and communication decisions. Biocon’s launch of BIOMAb is complicated by several factors. The first of these is the lack of phase 3 clinical trials, which would theoretically provide more evidence of the drug’s efficacy and safety on a larger patient pool. This is complicated by the fact that BIOMAb’s competitor comes in the form of a drug called Erbitux, which does have phase 3 trials completed and global acclaim. Biocon’s fear is that if they do not launch before Erbitux, they will lose the first to market advantage they feel necessary to succeed. In this case Biocon should take the time to complete phase 3 clinical trials on the basis of what patients and their families expect from a cancer drug. It was already stated that Erbitux had worldwide acceptance due to having extensive trials not limited to head and neck cancer that proved it was b oth safe and effective. In the eyes of the consumer the single most important concern here is that the drugs are going to work and that death can be avoided. Being first to market has the risk of offering only a temporary advantage until Erbitux actually becomes available. At this point if phase 3 trials are finally completed and the results are not favorable there would be severe consumer backlash and possibly action from the government. Finally, Biocon mentioned being able to appeal to doctor’s via existing relationships in order to get their product sold. Realistically, doctors care more about clinical trials as a means of deciding what drugs to offer. By moving forward with phase 3 trials Biocon would have real data to give these doctor’s the â€Å"hard sell.† The strategy is not just to maximize profit, but build a sustainable brand built on trust and results in the pharmaceutical industry. Building upon that is the question of whether or not to sell generics in addition to BIOMAb and when to sell them. The argument given was that selling generics would give the sales force good experience and at the  same time build a solid revenue base. Biocon should indeed take this route for these very reasons. This will allow them to still bring in revenue while the phase 3 trials of BIOMAb take place. Once the trials are complete, selling them alongside BIOMAb will allow them to capture more of the market when in front of doctors who want to have offerings for price conscious patients. On top of the first two concerns is the issue of price and what impact it would have on both market size due to affordability and perceived quality in comparison to Erbitux. Biocon, after confirmation of the extraordinarily high effectiveness of BIOMAb should charge $6000-7000 per dose or rather whatever would be equivalent to a few steps more than Erbitux. Biocon’s CEO desires to build a brand not based on low price but rather the value provided by the products. The hindrance to this route of course is the Indian cultural perception of what the price should be and the fact that many people cannot afford such cost. However, Biocon is alread y well aware that their effective target market is small so for those people the price is potentially less important. However, Biocon can market the fact that it is a six dose treatment path rather than indefinite dosages like Erbitux so in the long term people save money. Additionally they can get creative here and offer something like Walmart’s layaway program. Patients can agree to pay in equal installments up until their dosing day. On that final day when payment is received they are administered the dose. Payments for the next dose begin and the cycle repeats until the dosage time. Additionally, Biocon is concerned about the sales methodology with regards to going through the usual channels of CFAs, wholesalers, and pharmacies or selling it directly to doctors. By going through the typical channels they have the advantage of reaching more doctors who have existing relationships with certain sellers. In this case though, it would fit more with their overarching strategy to sell direct. The higher cost of the drug would be less apparent when not being sold side by side with competitor drugs through a pharmacy or wholesaler. This would also allow Biocon to sell the generic drugs and BIOMAb side by side as a complete market solution for price conscious people. The savings from not having a middleman can be passed on to the doctors via multi-patient discounts or similar. Finally, the quality of the product could be ensured since BIOMAb requires such delicate handling. This is important for the Biocon brand image moving forward as  there can be no slip ups when it comes to delivering a product critical to treatment of cancer. The direct sales also tie in with overall marketing communication planning since Biocon would not only control distribution of the product, but also the sales communication. Biocon should take this time during sales to educate doctors on the results of the phase 3 trials and provide materials for patients that explain the availability of Biocon reps during their treatment cycles. Biocon reps, as mentioned in the case, should educate the patient on their product and provide other helpful cancer information and family services in the form of support group references, etc. 5. How has Biocon’s strategy and positioning evolved over the years? What role does BIOMAb play in Biocon’s overall strategy? Biocon’s strategy and positioning have greatly evolved over the years. The company started as an enzyme manufacturing company that exported its products from India to the United States and European food processing industry. During this time the company developed an expertise in various fermentation processes. The company soon realized that the global enzyme market was limited to about $1 billion and decided to change its strategy and position itself to compete in the biopharmaceutical market, which was a $10 billion dollar market that was rapidly approaching $80 billion. Biocon was positioned nicely to move into the space and compete in the generic drug sector. They were particularly positioned well to manufacture statins. Statins were a great fit for them because they were small molecules that were easy to manufacture and Biocon already p ossessed the technical capability to do so drawing on its strength in the fermentation process and enzyme manufacturing. This short-term strategy to enter the market focused on developing globally competitive processes that relied on their existing expertise to manufacture drugs whose patents were expiring. After successfully entering into the pharmaceutical market through statins, the company was ready to continue on a growth path and move on to their medium/long term phase by entering into larger molecules in the form of insulin. Again, Biocon identified a large and rapidly growing market where they saw their expertise in fermentation giving them an edge and ability to compete. The results were consistent with their  first direction change and they were again very successful gaining over 10% of the Indian insulin market share. During this phase of their strategy they partnered with Clinigene to conduct clinical trials comparing it to the market leaders. The current phase of Biocom’s strategy is to shift the company’s focus to the development of proprietary drugs. Management again saw that the market they were competing in would soon shrink due to the maturing of the Indian drug market and they would experience enormous price pressure as a result. Their vision for the company was to develop drugs that no other companies had yet succeeded in bringing to market, and in doing so reaping the benefits of the huge payoff. BIOMAb is the essence of the final and long-term stages of Biocon’s overall strategy. They are using their collaborative strategy to partner with CIMAB thus giving Biocon the opportunity to develop and market the molecule. This is a huge step towards the long-term goal of moving the company to a discovery and development focused biotech firm. BIOMAb is very important to this next phase of the company’s growth. In the past they have relied on their expertise and experience carrying over from the enzyme development background. However in this next phase they are entering into uncharted territory and as a result will need to prove they have the capability to adapt their expertise and continue to be successful in areas that are outside of their experience scope. The success of the BIOMAb phase of Biocon’s overall strategy will be key to the future of the company and could indicate that the strategy they have in place will continue to provide the growth and profitability they seek as a biotech firm.