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].