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