Music and social consciousness Essay Example | Topics and Well Written Essays - 1250 words

Music and social awareness - Essay Example ntain a parity, these clashing conventional accomplishments and the exchange between the double draw of previous chronicled importance and present political significance a few new voices from outside the United States has entered before and even today one can see their characteristic in the challenged open circle, attempting to do new equity to African-American expressive culture. They address themselves to the contention ridden verbose customs in the push and pull of attribution and accomplishment. Independently, these new investigations spread a lot of new ground, however when put in discussion with one another and with past discussions, they help us in mapping the domain in which dark music gets its political spot and its social significance. Among his great accomplishments of six performance rap collections, more than 30 singles, noteworthy jobs in six motion pictures and a group of sonnets anthologized, is his Hit melody â€Å"Changes†. Tupac was obviously an entertainer with multi-dimensional capacities whose commitments to his craft had the right to be the best for concentrating from an assortment of disciplinary observations. â€Å"The music, sounds, and verses from some of Hip Hop’s most capable journalists and entertainers have brought about what has verifiably become the one social establishment that urban youth depend on for portrayal, trustworthiness keeping it genuine and leadership.† (Walter Edwards) Tupac Shakur’s melody â€Å"Changes† presents an impression of the today’s darker music effect on a real existence which is enduring in the harsh battleground of urban destitution, combined with the social and political thoughts of Black Americans. Anyway his principle accentuation is upon the focal practices which is centered around Blacks, including its rich vernacular language, its evildoer subculture and the wrongdoing, savagery and agnosticism which result from destitution and social disregard. All he has discussed in his melody â€Å"Changes† is the mortifying disposition of Americans towards blacks. He concentrated on two fundamental things, â€Å"Poverty† and â€Å"the destiny of

Recent Developments and Future Research †MyAssignmenthelp.com

Question: Examine about the Recent Developments and Future Research. Answer: Presentation The reason for this report is to comprehend about the change the board and its fundamental significance for all the business associations. The change the executives report point is to make a basic investigation and furthermore to audit the mediations identified with the difficulties looked by the organization. The Officeworks Company Australia is one of the main provider and retailer of the items that are connected office, home, instructive requirements, and business needs. It is a lot of required for the organizations to adjust changes as it is necessary limit of the considerable number of organizations. The investigation will direct on the organization Officeworks Company Australia (Heller, and Zavaleta, 2009). The conversation will happen on the basic examination of the difficulties and issues looked by the organization in adjustment of the adjustments in the organization. It very well may be finished by utilizing Mckinsey's 7 S indicative structure that are the technique, structu re, frameworks, staff, style, shared qualities, expertise, and so forth. the reality the business association are the profoundly arranged and working with dynamic condition because of this, it become significant for organizations to adjust changes in their organization (Bies, Bartunek, Fort, and Zald, 2007). Officeworks Company Australia is an organization that manages things identified with the workplace and numerous other that required to be change. The items as well as the procedures and arrangements must need to refresh auspicious. It gave different advantages to the organization like upper hand, consumer loyalty, high development and improvement, up degree of business activities and capacities, and so forth. Officeworks Company Australia is a business that accepts that changes prompts the accomplishment as they are dynamic and give chance to the organization. All the above conversations are identified with change which can be oversee by change the executives occur is Officeworks Company Australia. The change the executives of Officeworks Company Australia is done on the four significant zones that are ability the board, representatives execution and pay, maintenance and progression and client accomplishment as the organization is confronting issues and issues in these regions just (Hodgkinson, and Rousseau, 2009). Finally an end and suggestions will be referenced to summarize the entre study. A review of the companys foundation The Officeworks Company Australia was set up in the year 1994 in Richmond Victoria. It was a piece of Coles Myer Company. Officeworks Company Australia is one of the main retailer and Supplier Company of office items, fixed, instruction, and home. The organization is a piece of Wesfarmers gathering (Boonstra, 2008). The organization has an overall methodology as it is working in excess of 160 stores across Australia covering each state and region. The organization has utilized in excess of 7000 colleagues. Furthermore, the organization is managing the clients utilizing site that s refreshed and new (Weiner, 2009). They offer in excess of 30000 items. They have national call place and furthermore a group of specialists and furthermore business specialists and examiners with the goal that they can mind miniaturized scale, medium, little and different business clients. The organization is a lot of committed towards its clients with the goal that they can likewise accomplish enormous thoughts. So as to accomplish this organization gives to convey items and administrations at modest costs, most stretched out scope of items and incredible administrations (Oberthr, and Stokke, 2011). There are three different ways y which the clients can buy items from Officeworks Company that is on the web, retailers and by utilizing application. They give guarantee that the client will discover everything required with the largest scope of items made accessible at the stores and at the most reduced costs. Conclusion and survey An association ought to have a solid information and understanding identified with its workplace and furthermore the strategies by which it impact the procedure on the organization. There are essentially two sorts of condition that is the genera ecological and the undertaking condition. The general condition of the organization involves powers like condition, mechanical, segment, political and worldwide (Vaivio, 2008). These all elements influence the administration of the association and furthermore the interior capacities and working of the organization. These capacities either influence straightforwardly or in a roundabout way the Officeworks Company Australia. The main considerations that sway the organization is innovation and financial factors as the organization required innovation in tenderizing changes in the organization. The advanced innovation gives open doors just as danger for the organization (Booker, Bontis, and Serenko, 2008). The headway in the innovation sway on th e administration of the organization and its stores, online business tasks, installment techniques, and so forth the financial variables are identified with the monetary condition like swelling, collapse, salary of the clients, and so forth. Different components that influences the Officeworks organization are the political variables resemble the political guideline and rules confined by the Australia government that straightforwardly or by implication influence the outside possession, strategies of fare and import, and so on (Perry, and Hondeghem, 2008). these standards and guidelines might possibly influence the Officeworks companys strategy. The other sort of condition is the assignment condition in which the interior powers are investigated to recognize the capacity to get the yields and contributions of the organization. The interior powers are identified with the merchants, providers, contenders, and clients. The organization Officeworks is particularly impacted by theories inner elements (Stevenson, and Jarillo, 2007). There are different organizations that contend with the organization like Bunning Warehouse, Toys R Us, Mother Care, and so forth the organization likewise have danger from the other serious grocery stores, hypermarkets, that offers similar merchandise and enterprises and considerably more. The gadgets sold by the organization can likewise accessible at the industrial facility outlets, on the web, or on their official sites (Alvesson, and Sandberg, 2013). There is high rivalry from the neighborhood furniture shops and retailers in the business sectors. Because of the considerable number of rivalries the clients become all the more impressive as they have numerous options and they expect lower costs for the items, so as to hold the clients for longer timeframe, Officeworks Company need to deal with the costs of the items (Schot, and Geels, 2008). The other solid powers are the representatives and laborers associations that are the most huge powers as the representatives and laborers lead compromising strikes. So as to endure and develop, the organization ought to win about the different condition, choice of the fitting zones, and furthermore to create conspicuous relations with the clients. The organization Officeworks must be exceptionally versatile for the powers not just for general and assignment condition. The powers that goes under the inside condition brings about the draw and push and the change. The main thrusts are identified with the weight that pull and maneuver the organization and its working into a particular bearing cap help and proposed change (Ortt, and van der Duin, 2008). For Officeworks, the most influencing driving inward powers are purchasers that push the organization at the lower costs and different powers are contenders that cause pressure on the organization to carry advancement with the goal that the organization to can oversee rivalry in the costs and nature of the items. For the organization Officeworks the major controlling powers is the contenders like retailers, neighborhood makers, and so forth such powers continually pressurize the organization to bring changes at Officeworks. Changes at Officeworks Company Officeworks organization accepts that change the executives and development is extremely applicable for each organization s they are entirely versatile and adaptable in nature. Changes at Officeworks Company occur to have bit of leeway of dealing with the changing weights and furthermore to have solid future bearing. There are different kinds of difficulties looked by the organization yet with the time they have bring all the progressions like they attempted to acquire improvement the quality and execution of the inner ability (Schiederig, Tietze, and Herstatt, 2012). The organization has likewise centered around the arrangement of the individuals with the proposed rules of the organization. The new approaches of the organization center more around the accomplishment of the hierarchical objectives. Officeworks organization attempts to bring changes by proceed with help and to advance a culture of proactive, commitment individuals who are a lot of enthusiastic about the working of the Officeworks. These all progressions were applied on Officeworks group by the human asset division of the organization who takes the difficulties and discover ideal answer for the equivalent. As of late the organization is has taken some significant choices identified with the improvement of the adequacy and proficiency of the tasks and capacities occur in the organization (Short, Moss, and Lumpkin, 2009). The organization has chosen to change the structure of the organization by the way toward scaling down of the workforce. The technique is identified with the motivation behind working together and furthermore the ways by which the association tries to have upper hand in their organization. The general organization of Officeworks is relies upon the dynamic of the pioneers (Markard, Raven, and Truffer, 2012). The administration of the organization realizes that what sort of business they are doing, what their business depend on and how they can gain more benefits. They realize that the market they need are claimed by the paper perusing, along these lines, they take the choices that all the advancement, promoting and showcasing of their items will occur however paper media that is papers and magazines. The one issue is that the organization asserts that there items and administrations are exceptionally modest. There are two reasons because of which the organization can develop in the market is because of their arrangement of the systems and

Are You Ready to Go to College

Are You Ready to Go to College Are You Ready to Go to College? Home›Education Posts›Are You Ready to Go to College? Education PostsEvery student before going to college asks the same question, “Am I ready to go to college?”. The question is obvious as, from the very kindergarten, children are being convinced that college is a new stage in their life and this is the stage which presupposes the whole future. It is an expected reaction that many students being at the final grade in high schools feel uncomfortable and even fear when starting thinking about the choice of a college. College seems as something very serious, and the fear to make a mistake may prevent students from being happy. They ask themselves whether they have to go to college or they should postpone this decision and spend one year working. I also had to make this decision and it was very hard for me. I spent days going to and fro without any aim and thinking about an answer. Finally, I made a decision and now I am a graduate in one of the b est colleges in the country. I would like to share with you how I managed to reach the final decision and I hope my experience may help you make the right decision.Steps for deciding whether to attend a college or not1. Think about your future. Do you want to have a well-paid job? Do you want to have enough knowledge to do your favorite business without complications?2. Think about your present. Are you ready to make the first steps right now? Are you ready to change your life to be more educated?3. Think about your past. Did you think about going to college in the past? Did you wait for this moment when you could apply to college?If you answer ‘yes’ to any of the questions mentioned above, you are ready to go to college. Don’t be afraid of it; each freshman in college had the same fears as you have. Besides, it may be no as difficult as you think as there are many people and companies that will be happy to make your college life easier. For example, there are many custom writ ing companies that are ready to assist first year students such as qualitycustomessays.com.

People being Taken against Their will in Human Trafficking

Human Trafficking – Politics The act of smuggling humans is an act that’s against the law, but it’s still being performed today. Although the government has been trying to stop human trafficking, it still an act that is going to most likely take years to nullify, since some victims fall for false hopes given to them by contractors, and some are sequestrated against their will. According to the U.S. State Department and the United Nations International Labor Organization – an estimated 2 and a half million individual generate thirty – two million dollar in profits every year. Siddharth Kara is an expert in economics and on human trafficking of Harvard University stated that even though roughly 4 % percent of the world’s slaves today are traffic sex slaves, they generate closely up to 40 % percent of the profits. So far, commercial sex trade is the segment mostly seen in modern slavery based on CNBC. And also, underage girls around Tijuana, whi ch is around a Mexican territory, are given false I.D.’s stating them as grown adults. Human trafficking for sex labor is a 28 billion dollar a year global industry. Human trafficking is now happening in Tampa Bay. The smuggling of humans takes an estimated 9 billion dollar in profits each year, and Florida falls in the top 3 destinations states for human trafficking. Kathlyn M. Mackvjack, a super attorney from the Immigration Unit Gulf coast Legal Services, stated that â€Å"sophisticated human traffickers useShow MoreRelatedThe Human Of Human Trafficking Epidemic1448 Words   |  6 PagesThe Human Trafficking Epidemic Introduction Dai is a victim of human trafficking. She became a victim when she met a military man and fell in love. He then convinced her to to move to a remote location with him. She agreed and once she got there, she was beaten and raped. She was eventually able to escape, but the man had taken all of her forms of identification. This meant that she was unable to really get any help or start a new life. From there she became a street walker to help make money soRead MoreThe Trafficking Of Human Trafficking1061 Words   |  5 Pagesin the world today. Unfortunately due to trafficking being a fast growing crime it is very difficult to identify and locate these organizations and victims. Although there are many groups created to support victims, not enough awareness is being made and not enough action is being applied to stop human trafficking. Sex trafficking is a form of human trafficking that has been a worldwide issue since ancient times, but regularly forgotten, due to it being almost an impossible to fix dilemma. SinceRead MoreHuman Trafficking : The Illegal Act Of Trading Humans1157 Words   |  5 PagesTH 2pm Final Draft Human trafficking is the illegal act of trading humans for any type of forced behavior, such as prostitution or labor. It is estimated by the United Nations that four million people around the world are victims of human trafficking each year. This global issue needs to be better controlled by foreign and domestic cooperation and awareness. One of the most important things to know about human trafficking is the different forms. While sexual human trafficking is the most commonRead MoreHuman Trafficking Is The Modern Form Of Enslavement1267 Words   |  6 PagesInitiatives on Human Trafficking Almost two centuries after the 16th President Abraham Lincoln issued the Emancipation Proclamation, a new type of slave trade has taken possession of the lives of many human beings worldwide. Human trafficking is the modern form of enslavement. It includes the purchasing and selling of individuals for forced labor or sexual abuse. This new type of enslavement of human beings is evident all around the world. Additionally, the number of enslaved victims today is surpassingRead MoreEssay about Human Trafficking in the United Kingdom1457 Words   |  6 PagesHuman trafficking is not just a part of our history; it is continuously growing around the world today because of traffickers who are using it as an easy way to make a profit. Victims of human trafficking feel as if they have no way to escape because they have limited ways to survive or make a good enough living to support themselves along with their families outside of the sex industry. Women, children and even men from time to tim e are taken before they get the opportunity to receive little ifRead MoreProtecting The Victims Of Human Trafficking Essay1676 Words   |  7 Pages Protecting the Victims Most people confuse the term human trafficking with human smuggling. Human smuggling is business transaction between two willing parties involving movement across borders, usually by illegal means. Human trafficking is the illegal movement of people, typically for the purposes of forced labor or commercial sexual exploitation. According to the Global Rescue Relief website, â€Å"The United States Department of State estimates that 800,000 women, children and men are internationallyRead MoreHuman Trafficking Is A Global Phenomenon902 Words   |  4 PagesIn a world with a little over 6 billion people, 27 million of them suffer from the injustice of human trafficking. Freedom. It s the thing we as all human being s strive for in life. The one thing we should all be promised when put into this world. To think that slavery is something that is over and done with would be an ignorant statement. Slavery is still happening at this very moment, just under our noses. When we think o f slavery we recall the African American slave trade that had presumablyRead MoreHuman Trafficking : A Dangerous Crime1634 Words   |  7 PagesHuman trafficking is the quickest increasing criminal industry currently in society and is a dark human behavior that has been going on since the beginning of history. The trafficking of human beings for forced slave labor and sexual exploitation is a horrendous crime that takes advantage of one throughout the illegal trading and forced labor of all types of people People trafficking forces millions of people going against their will and having to take part in prostitution, beg and complete hardRead MoreHuman Trafficking : Modern Day Slavery1531 Words   |  7 PagesHuman trafficking is modern day slavery that occurs with both genders of all ages. Human trafficking occurs mostly in poorer countries like Asia, and Eastern Europe and isn t solely sexual slavery; the victims can be used for labor purposes also. Organizations like Shared Hope International and Coalition Against Trafficking in Women fight to rescue the victims of human trafficking. These organizations spread the dangers of human trafficking through education and public awareness. Often times traffickingRead MoreHuman Trafficking Is A Serious Crime And An Unrefined Violation Of Human Rights1578 Words   |  7 PagesTrafficking in human beings is a serious crime and an unrefined violation of human rights. It is often linked to organized crime and is one of the most profitable criminal activities worldwide (Access to European Union Law, 2014). There are many different forms of human trafficking, and they progress with changing socioeconomic circumstances. It targets women and men, girls and boys in vulnerable positions (Trafficking in Human Beings, 2013). The International Labor Organization in June of 2012 covering

Evaluate the Strengths and Weaknesses of Reason as a Way...

Theory of knowledge | EVALUATE THE STRENGTHS AND WEAKNESSES OF REASON AS A WAY OF KNOWING | Word Count: 1,584 | | Reason is a priori. All humans are born with it. It is a way of knowing as it is used in every area of knowledge and in collaboration with the other ways of knowing. Unlike the implication of the prescribed essay topic, reason is not a distinctive way of knowing. To say that is an oversimplification of the complexity of knowing. Knowledge can only be obtained through the inextricably linked ways of knowing. Reason comes to us naturally. For example, we purposely choose to recall past experiences to apply it to new and similar experiences. Most people value reason over the other ways of knowing. For example, North†¦show more content†¦A physician fresh out of medical school may examine a patient several times because one set of symptoms could point to several different causes. Conversely, an experienced doctor may settle on one diagnosis immediately. In an emergency, this experienced doctor is valued for his â€Å"unreasonableness.† If the less experienced doctor was used, the patient coughing up blood profusely would probably die before a diagnosis was reached. Another example of reason not being an asset in science would be when science is turned into a faith, like eugenics, the â€Å"scientific† improvement of the human race. Until the arrival of the Nazis, eugenics was an accepted part of science. This twist on reason must be somehow regulated. This twist on reason must be somehow regulated, leading into the following comparison between reason and emotion as ways of knowing. As stated previously, most cultures view reason and emotion as opposites. The speed of emotional response is seen as inferior to the slower reasoned response. An instance of this might be deciding whether to walk out of a meeting because your ideas are put down, or to stay and attempt to justify your idea. Of course, the latter would be the better choice. However, in some cases, an emotional response may be the wiser choice. The classic yet strong and applicable example would be leaping back in the face of a dangerous situation such as a stalker suddenly approaching you. However this may also cause us to jumpShow MoreRelatedEvaluate the Strengths and Weaknesses of Reason as a Way of Knowing1484 Words   |  6 PagesThere are four main ways of knowing – reason, perception, language and emotion. However each one of them have their own strengths an d weaknesses and only by knowing them will we be able to better use these ways of knowing to gain knowledge. This essay will seek to examine the strengths and weaknesses of reason as a way of knowing. Reason is often seen as one of the most powerful ways of knowing – for it ‘seems to give us certainty’ (Lagemaat, 112). Reason uses logic to form arguments and conclusionsRead MoreWe Rely on All the Four Ways of Knowing; Sense of Perception, Language, Emotion and Reason. However, They All Have Weaknesses. We Often Use Ways of Knowing in Conjunction with Each Other. Some Areas of Knowledge Might1743 Words   |  7 PagesWe rely on all the four ways of knowing; sense of perception, language, emotion and reason. However, they all have weaknesses. We often use ways of knowing in conjunction with each other. Some areas of knowledge might not use sense of perception as such but we sometimes think that Maths for example uses mainly logic or reason. Is this true? Reason is one of the strongest ways of knowing. One of the strengths of reason as a source of knowledge is that it seems to give us certainty. We canRead MoreDiscussion Of Domain B Focuses On Evaluating The Student Learning As A Whole Process1592 Words   |  7 Pagesorder to become an effective and successful education specialist. To begin with, TPE 2 consists of different factors in performing the teaching job. First, teacher should demonstrates knowledge of confidentiality provisions and requirements. For this reason, teacher needs to make sure all personal and testing information are confidential. It can only be shared with IEP team who are involved in the student’s education. Second, teacher should demonstrate working knowledge of basic tests and measurementRead MoreImplementing Change1137 Words   |  5 Pages2006). One way to help ensure that the change will be successful is to involve the staff in the process; keeping in mind they may not be willing to accept the new regiment. There are multiple reasons why the staff may resist according to (NHS Modernization Agency, 2005). Staff may: †¢ Not be aware of the reasons why change is necessary †¢ Feel that there are other more important issues to be dealt with †¢ Not agree with the proposed change, or feel that there is a better way to achieve theRead MoreStrategic Readiness And Cultural Aptitude1627 Words   |  7 Pagesnegotiate in Chinese, creates a competitive advantage. Negotiations in China Negotiation are primarily a mechanism to build trust so that two parties can agree for the mutual benefit of both. Trust is gained by dialogue that lets each agent assess or evaluate the other and their capabilities. The negotiation process enables parties to come to an understanding on an issue or point that lets each side feel there’s a â€Å"win-win† for both. However, the concept of negotiation relies on establishing cooperationRead MoreContribute to the development of children and young people1048 Words   |  5 Pagesdevelopment needs of children and young people Outcome 1 – Be able to contribute to assessments of the development needs of children and young people (1.1) Share your EYFS assessment records and observations with your assessor For confidentiality reasons these records are kept in the office in a locked cabinet. Assessor to confirm that observations are carried out in all areas of development (1.2) List different observation methods and give and explanation of how they are used Diary: a daily recordRead MoreEvaluate Two Models of Disability in Terms of Explaining the Concept of Disability.1613 Words   |  7 PagesEvaluate two models of disability in terms of explaining the concept of disability. Medical model;-- Weaknesses;-- There are many weaknesses of the medical model. One of the weaknesses that I am going to talk about is that in some cases people see the medical model as an insult due to the fact that the model tries to ‘fix’ people with a disability instead of making adjustments and adaptions to environments, activities etc†¦ for them. Due to the fact that the medical model is trying to ‘fix’ tem, mayRead MorePersonal Strengths And Weaknesses Of Leadership1462 Words   |  6 PagesIntroduction Effective leaders need to evaluate themselves in order to uncover their points of strength and areas of weakness on a regular basis. Self-evaluation helps leaders to see how far they are from achieving goals. It also provides a guidance to plan for what needs to be improved on personal and professional aspects. Clawson stated that before trying to understand other people’s behavior and personality, a leader has to be able to understand the own behavior and the reason behind it in order to maximizeRead MoreThe Legal Team Of Greene s Jewelry Essay1692 Words   |  7 PagesWe the legal team of Greene’s Jewelry have the opportunity to evaluate all the necessary details of the case and overlooked what the strengths and weaknesses of our argument would be presented to the Court. To assist our argument we have decided to utilize the regulations, substantive laws and case laws. The case precedents will provide multiple directions for the arguments to be assessed in the Court. Greene’s Jewelry is more likely to receive a favorable judgment by applying these resources inRead MoreSwot Analysis : My Personal Swot1746 Words   |  7 Pagesspecific categories to evaluate a project, situation or in my case my personal and professional life (Hay, Castilla, 2006). In this analysis I will look at the strengths, weaknesses, opportunities, and threats that I need to address in my life. The concept of this type of analysis is a great way to find out ways to improve, but at the same time is a difficult task for someone like me who has a hard time outwardly expressing self attributes. That might be one of my weaknesses or threats, on the other

Cipla Free Essays

INTRODUCTION: Cipla Limited is an Indian pharmaceutical company, Founded by nationalist Indian scientist Khwaja Abdul Hamied as The Chemical, Industrial Pharmaceutical Laboratories . Cipla laid foundations for the Indian pharmaceutical industry way back in 1935 with the vision to make India self-reliant and self-sufficient in healthcare. Legacy of innovation and an entrepreneurial spirit ingrained by the founder, Dr. We will write a custom essay sample on Cipla or any similar topic only for you Order Now K. A Hamied and propounded by the present Chairman and Managing Director, Dr. Yusuf Khwaja Hamied . Over the past 77 years, Cipla has emerged as one of the most respected pharmaceutical names not just in India but worldwide. The company? s headquarter is in Mumbai, India. Cipla produces one of the widest range of products and dosage forms in the world today, everything from metered-dose inhalers, pre-filled syringes, trans-dermal spray patches, lyophilized injections, nasal sprays, medical devices, and thermo labile foams. The company Revenue is around 6977million and turnover is around 1 billion. Cipla? Business model is based on international strategic alliances and focus on pursuing organic growth while reducing capital commitment and regulatory/litigation risks. Cipla makes drugs to treat cardiovascular disease, arthritis, diabetes, weight control, depression and many other health conditions, and its products are distributed in virtually every country of the world. And probably best-known outside its home country for pioneering the manufacture of low-cost anti-AIDS drugs for HI V-positive patients in developing countries. It has played a similarly prominent role in expanding access to drugs to fight influenza, respiratory disease and cancer. Cipla has over 34 state-of-the-art manufacturing units which have been approved by various Ministries of Health and Regulatory Authorities like US FDA, WHO, MCC -South Africa, MHRAUK, TGA-Australia among others. In addition, Cipla? s manufacturing facilities are GCMP compliant in conformity with national and international standards. With over 2000 products in 65 therapeutic areas, Cipla? product portfolio comprises of Active Pharmaceutical Ingredients(APIs), Formulations for Human and Animal Healthcare and OTC products. Cipla has the technological powers of manufacturing products in most dosage forms across therapeutic categories, which offers the company a unique competitive advantage. Cipla has earned a name for maintaining world-class quality across all its products and services. With the dedication of its 20,000 employees, Cipla continues to support, improve a nd save millions of lives with its high-quality drugs and innovative devices and is focused towards its commitment. Cipla won Chemexcil Award excellence for exports in 1980, wins National award for successful commercialization of publicity funded RD in 1988. Cipla received the Thomson Reuters India Innovation Award in 2012. VISION: Cipla started with a vision to build a healthy India MISSSION OF THE COMPANY: To make the life of the patients better. CIPLA RESEARCH DEVELOPMENT CIPLA? S research capabilities are extensive, from Chemical Synthesis, Delivery Systems and Medical Devices to Process Engineering, Animal Health Products, Neutraceuticals and Biotechnology. Today, across 170 countries, there are millions of patients who get to use a Cipla product to prevent, to cure, or for relief from suffering. In their cure and relief lies th e ultimate purpose of what they do. At Cipla, this has been the driving force behind continuous quest for quality. The company strive not just to meet international specifications, but to exceed, to excel, to meet what they call the Cipla benchmark. In fact, they have set standards for the world to follow and have contributed to more than 125 monographs in the last 15 years – to British, European, US and international pharmacopoeia. Today companies from around the world seek strategic alliances with Cipla for product development, technical support and marketing. In a small way, the company even help countries set up their pharmaceutical infrastructure and train their professionals, contributing to their quest for self-reliance just the way they began healing India, seven decades ago. Equally inspiring has been Cipla? s fight against asthma. They partnered with the medical fraternity to shatter myths, spread awareness and empowered asthma patients to lead a fuller life. The company have the world’s largest range of asthma medication and delivery systems. This relentless commitment to asthma inspired to set up the Chest Research Foundation. It? s one of the few Institutes in the world that? s dedicated to clinical and allied research in the field of Chronic Respiratory Diseases. CHANGES In the past few years, Cipla has changed its strategy in a number of areas — from region, to product to human resources — to prevent a future meltdown from eroding margins. Till now, the names Cipla and Yusuf Hamied have been virtually interchangeable. After all, Hamied was the one who put the generic drug company onto the world map when he provided many health care systems in developing countries with cheaper versions of unaffordable AIDS drugs, making instant icons out of himself and his company . Today, however, Hamied is no longer steering the drug maker on a daily basis and Cipla, meanwhile, is engineering a quiet revolution on its own — attracting outside talent, which it has never done before — and venturing into new territory in order to avoid an existential crisis when the patent cliff expires in a few years. Simply put, the company has begun a quest for a growth trajectory that will generate sustainable profits in the future. â€Å"While we may call it a „transformation,? it is a reasonable and justifiable extension or next step to their current strengths†¦ The change is required to open new avenues of growth for the company, and not lose out on opportunities that come with a shelf life, particularly the patent cliff in 2012-17, for both small molecules and biologics,† says Aashish Mehra, managing director, Strategic Decision Group. Cipla? s recent reconceptualisation has boosted its stock price from Rs 317 in June to Rs 395 in September. Marketing itself Perhaps the biggest change in the company? s strategy is the jettisoning of its focus on volumeled growth and a shift to an inorganic, profitability-focused one. A key indication of this is the company? s willingness to move on to the front-end in developed markets like the US, where, so far, it has operated primarily through partners for sales and distribution of its products. Recently, Cipla started filing applications aggressively with the US Food and Drugs Administration (USFDA), seeking approval for its own generic products, which it plans to market on its own while assembling a separate sales team there. â€Å"The move is aimed at getting more value for products and technology,† says Cipla Director S Radhakrishnan in an interaction with Business Standard. This is a laudable move, say analysts, in a company that had the potential, but, it was so far unrealised. â€Å"Over the last few years, while all of Cipla? peers have grown primarily on the back of their success in the US market, Cipla had adopted a seemingly faulty strategic decision to limit its exposure to this market,† says a recent report on Cipla by IDFC Securities. â€Å"Given Cipla? s extensive product repertoire, proven RD capabilities and extensive manufacturing network, we believe it has all the ingredients to succeed in the US market despite its relatively late entry,â₠¬  it adds. (Cipla’s changing landscape) The change in strategy is not limited to just the US and other developed markets. The company is also actively planning joint ventures and even acquisitions to strengthen its position in key markets like Turkey, Morocco, Brazil and Nigeria. However, company insiders suggest that transformation does not necessarily mean a complete departure from its present approach. â€Å"The spirit of the company cannot change, at least not entirely. We will continue with our basic mantra of low-cost drug making,† says the Cipla official. â€Å"We are also looking at consolidation with partners as one of the options in some key markets,† he adds. This can probably explain what Cipla has recently done in China. In order to streamline investments there, the company has rejigged its business in order to focus more on its core areas. While the drug maker has exited a significant part of its investment in Chinese partner Desano Holdings, it has ploughed part of the funds into specific units that manufacture biosimilars and niche active pharmaceutical ingredients (APIs). The quest for higher margins An imminent revolution can be seen in Cipla? s product portfolio. The company is gradually shifting focus to high-margin products, such as oncology drugs and inhalers from tender-based anti-retroviral medicines. No surprise as to why it is doing so — its margins are slated to halve themselves from 21. 3 per cent in FY10 to an estimated 11. 9 per cent in FY14. According to Mehra, Cipla may perhaps be best known outside India by its landmark low-priced, anti-HIV products, but, it also needs to address regulated markets with quality products, across segments. â€Å"Cipla should rightly be proud of its image of being a „low-cost drug maker? ut the anti-retrovirals had been quite low-margin for Cipla, and changing the product mix towards more high-value products, such as the inhalers for the regulated markets, would help shore up margins,† says Mehra. Praful Bohra, senior analyst at Nirmal Bang Securities, says two years ago, the contribution from anti-retroviral drugs was 20-25 per cent while today, it has fallen to 15 per cent. Acc ording to analysts, the falling margins in anti-retroviral drugs due to tough competition from multinational, as well as domestic companies has triggered the shift towards new avenues. Regional shift The rationalisation can also be viewed through the export contribution from different geographies. According to the IDFC report, contribution of Africa — which is primarily a tender business market — to total exports declined from 42 per cent in the financial year 2010-11 to 40 per cent in 2011-12, with absolute sales remaining flat, year-on-year. In contrast, the share of Europe and Australasia grew from 26 per cent in financial year 2010-11 to 30 per cent in 201112 with sales growing at 32 per cent and 18 per cent, respectively. Cipla also plans to increase its focus on domestic markets, with introduction of its offerings in new therapeutic segments, such as oncology and neuropsychiatry. â€Å"The company is the market leader in key therapeutic areas, such as respiratory care, anti-viral and urological†¦ Cipla plans to focus on growing its market share and sales by increasing penetration in the Indian market, especially in rural areas,† a recent report by Angel Broking said. The company? s distribution network in India consists of a field force of around 7,000 employees. The company? new offerings would also include biosimilars, especially those in the oncology, anti-asthmatic and anti-arthritis categories. â€Å"They already have the pipeline in place (Avastin, Herceptin, Enbrel, among others), and would benefit from having the commercial footprint in regulated markets at the earliest,† points Mehra. Cipla has already invested $165 million in India and China to acquire facilities and buil d new ones for its foray. The company? s earnings in the first quarter of the financial year 2012-13 have begun to demonstrate the potential of these initiatives. During the financial quarter ended June 2011, the company? s gross margin expanded by 490 bps, year-on-year, to 61. 8 per cent, mainly on account of a better product mix, which had lower proportion of anti-retroviral in formulation exports and higher proportion of domestic formulation sales. â€Å"Strengthening of the balance sheet has been a key focus area for Cipla in the last few years and the benefits of concentrated efforts are clearly visible,† says Nitin Agarwal of IDFC. People Possibly the biggest catalyst of the change that Cipla is going through is because of a radical new strategy regarding management hires. Cipla has traditionally not been aggressive about hiring senior management personnel from outside the organisation. However, there seems to be a clear change in strategy on this front, reflective of the transformation underway into a more aggressive unit,† says Agarwal in the report. According to Bohra, this also reflects increasing professionalism in the company, which is also essential to surviving cut-throat competition in the industry. Over the past year, Cipla has hired people in the key functions of finance, international business and strategy, from competitors such as Lupin and Dr Reddy? . In July, Cipla announced the hiring of Frank Peters (ex-Teva and GSK) to head its respiratory business and the European Union region. Also, two Hamied scions — Kamil (31) and Samina (36), children of Yusuf Hamied? s brother M K Hamied — are on Cipla? s senior management team since 2010 and 2011, respectively. Analysts see this as an attempt to address key investor concerns on succession planning. These are key moves that were long overdue for a company that is yet to harness its full potential. 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William Wordsworth Critical Review Essay Example

William Wordsworth: Critical Review Essay William Wordsworth is widely considered one of the most influential English romantic poets. In the preface of his book, Lyrical Ballads, published in 1798, Wordsworth declared that poetry should contain language really used by men. This idea, and many of his others, challenged the old eighteenth-century idea of formal poetry and, therefore, he changed the course of modern poetry (Davis, 22). The paper discusses the poet’s devotion and love towards nature.Biography of the Author Historical PeriodWordsworth was born in Cockermouth, England, to John, ? prominent aristocrat, and Anne Wordsworth, but with his mothers death in 1778, William and his family began to drift apart. William Wordsworth was enrolled to a school in Hawkeshe?d, ?nd his sister, Dorothy, was sent to live with relatives in H?lifax. It was in the rural surroundings of Hawkeshead that William learned his appreciation for nature and the outdoors. Unfortunately, once again, the peacefulness of his life was disturbe d by his fathers death in 1783. William was sent from relative to relative, all of whom thought of him only as ? burden. It has been pointed out by biographers that Wordsworths unhappy early life contrasts with the idealized portrait of childhood that he presents in his writings (Sparknotes: from worldwide web).Wordsworth went to college at St. Johns College in Cambridge and later wrote that the highlight of those years was his walking tour of France and Switzerland taken with his friend, Robert Jones (Ferry, 42). He graduated in 1791 when the French revolution was in its third year, but, even though he had showed no prior interest, he quickly supported the Revolutions goals. After Wordsworth was forced to flee France he became involved with the studies of philosopher William Godwin; Godwin became one of the most inveterate influences on Wordsworths thought (Davis, 22).In 1793 Wordsworth published his first two volumes of poetry, Descriptive Sketches and An Evening Walk. Written in the traditional manner, the books were not accepted well publicly, but, after the death of ? relative Wordsworth became the benefactor of ? small inheritance, which enabled him to concentrate on writing (Duncan, p1799).Feeling that he needed ? change of scenery to devote more time to his poetry, William moved in with his sister in Racetown. Dorothys devotion to her brother was ? tremendous contribution to his success; she encouraged his writing and looked after their daily life (Crabbe, 649). The single most influential person in Williams apprenticeship, though, was Samuel Taylor Coleridge. Critics view their friendship as one of the most remarkable in English literature (Ferry, 43). It was when Wordsworth moved to Nether Stowey to be near Coleridge that he began ? period of remarkable creativity. Together they published Lyrical Ballads, an anonymously published collection of poems written, for the most part, by Wordsworth, including the illustrious preface. Using the principles tha t he set in the Preface, Wordsworth focused his poetry on subjects of humble and rustic life (Ferry, 42).In 1802 Wordsworth married Mary Hutchinson and Sir George Beaumont. Beaumont expedited the publication of The Poems in 1807. In this book of poems William, once again, demonstrated his fantastic ability to create natural or pastoral settings and to add mysticism to ordinary events. Familiar with human psychology, he pointed out the influence of the childhood memories on adult outlooks, this is seen best in the famous quote, The child is father of the man (Crabbe, 649).Wordsworth continued to write during his later years, but his career is generally viewed as ? decline after 1810 (Watson 1423). In 1814 he wrote The Excursion and The Poems, in 1815, came the three narrative poems: The White Doe of Rylstone, Peter Bell, and The Waggoner. Yarrow Revisited and Other Poems, written in 1835, and The Sonnets of William Wordsworth, written in 1838, were both accepted well publicly and Wor dsworths sonnets were compared with those of Shakespeare and Milton (Davis, 22). He was given honorary degrees from the University of Durham and Oxford University, and in 1843, he became poet laureate. He retired to Rydal in 1848 and died in 1850. Today he is considered the most beloved and influential poet of the Romantic era (Duncan, p1799).;Critical Review ; My CommentsWilliam Wordsworth was simple, true to nature, and descriptive. He is often referred to as the poet of nature (Davis, 23). There are two central themes in the majority of Wordsworths poems: childhood and its influence on man, and an attitude of back to nature. These themes are seen in the poems My Heart Leaps Up, Anecdote For Fathers, and Lines Composed A Few Miles Above Tintern Abbey. (Duncan, p1799)Both themes are seen clearly in My Heart Leaps Up. This is ? poem that truly expresses the themes of William Wordsworths poetry. The speaker is ? man stating of his desire to be close to nature everyday of his life. Th e speaker is saying he will not live ? life that isnt close to nature, and he wishes each and every day of his life to be bound by natural piety which means that he wishes everyday to be filled with the piety of nature.My heart leaps up when I beholdA rainbow in the sky:So was it when my life began;So is it now I am ? man;So be it when I shall grow old,or let me die!The Child is father of the Man;And I could wish my days to beBound each to each by natural piety.The simplicity of Wordsworths writings enable the reader to see clearly his thoughts on children and nature. The paradox seen in, the Child is father of the Man, tells the reader that ? childs view of nature is different from that of an adults.A childs innocence enables it to see nature in all of its beauty and splendor, while an adult views the wonders of nature as commonplace. The pastoral setting and back to nature theme are clear and distinct in the poem. The first two lines, My heart leaps up when I behold ? rainbow in t he sky, personify Wordsworths feelings on nature. His heart leaps, which means that he feels ? certain joy when he beholds the beauty of nature, and the rainbow symbolizes that beauty. Nature has been with the speaker since [his] life began and it still is now [he is] ? man, and the speaker wants nature to be with him when he grow[s] old, or let [him] die.Nature has been ? constant throughout the speaker’s life, as it has been through Williams. The speaker knows that nature will always be there, and should he somehow lose it, he will die. The last line two lines of the poem say all of Wordsworths thoughts on nature, The speaker is found wishing that his days [be] bound each to each by natural piety. If it were for him to decide, everyday would revert to the day when man lived in harmony with nature. Although, nature is not the only theme seen in this poem, the line most often quoted in Wordsworths poetry is, The Child is father of the Man. Familiar with human psychology, Word sworth articulates that ? child is able to see nature and all its glory with ? newer and brighter perspective, while an adult sees nature only as the environment around him. Wordsworths own life exemplifies what is seen in his poetic themes.Wordsworths themes are seen, as well, in my favorite poem, Anecdote For Fathers. The poem, Anecdote For Fathers, appeared in Wordsworths famous collection of poems, Lyrical Ballads and is an archetypal Wordsworth poem (Duncan, p1799).I have ? boy of five years old;His face is fair and fresh to see;His limbs are cast in beautys mouldAnd dearly he loves meOne mourn we strolled on our dry walk,Our quiet home all full in view,The green earth echoed to the feetOf lambs that bounded through the gladeFrom shade to sunshine, and as fleetFrom sunshine back to shade.Birds warbled round me-and each traceOf inward sadness had its charm;The poem contains both of his central themes of The Child is father of the Man, as well as the back to nature outlook on lif e. When one reads the poem one can see clearly the bucolic setting and lifestyle as well as the influence the child had on the father, who is the speaker in this poem. The simple vocabulary that Wordsworth uses in this poem paints ? vivid picture of Liswyn farm and Kilve. The fifth stanza of this poem presents ? pictorial description of the setting: The green earth echoed to the feet of lambs that bounded through the glade, from shade to sunshine, and as fleet from sunshine back to shade. The words rustic and dry are also used to emboss in the readers mind ? beautiful country setting. The modesty of the poem, though, is soon destroyed by the ambiguous ending. Wordsworth uses imagery to make the reader feel the beauty of both homes. It seems the boy wishes to stay in Kilve because, there, he feels closer to nature and didnt need ? weathercock to connect him to it.Whereas at Liswyn farm, even though it, too, is close to nature, the boy felt that his only connection was through the van e. One can also see the simple adjectives used to describe Kilves pleasant and delightful shore, and favoured Liswyn Farm. The last stanza of the poem connects to My Heart Leaps Up and the concept that the Child is father of the Man, The father says, O dearest, dearest boy! My heart for better lore would seldom years, could I but teach the hundredth part of what from thee I learn. The father feels like he has been born again through his son and he has learned how his view of nature has been tarnished with years of life. Once again, Wordsworth wrote ? poem that effectively expressed his view on nature and the influence of the child. He has simply described the beauty of nature, and he has proven that the Child innocence is truly sometimes father of the Man.Wordsworths return to nature theme is seen strongly in the poem Lines Composed ? Few Miles Above Tintern Abbey. Like the Most Valuable Player on ? national championship basketball team, Lines Composed A Few Miles Above Tintern Abbe y contributed the most to Lyrical Ballads, arguably the greatest work Wordsworth ever published (Wordsworth, William Comptons). One of his strongest poems, it explores the relationship between nature and eternity. Tintern Abbey is found in Monmouthshire, England, and was founded in 1131 by the Cistercian monks of France.The speaker is ? man who has returned to Tintern Abbey and is exploring the relationship between nature and immortality. Wordsworth uses many literary devices to describe the setting of Tintern Abbey and the feelings of the speaker. In lines two through four he uses aural imagery to describe the sound of water, of five long winters! and again I hear these waters, rolling from their mountain springs with ? soft inland murmur. Words like rolling, soft, and murmur all describe the sounds of water and provide ? soothing feeling for the reader. Then, in lines ten through eighteen he uses visual imagery to paint the beauteous (beauteous) picture of ? rural scene;Here under this dark sycamore, and view these plots ofcottage-ground, these orchard tufts, with their unripefruits, are clad in one green hue, and lose themselves midgroves and copses. Once again I see these hedgerows,hardly hedgerows, little lines of sportive wood run will: thesepastoral farms, green to the very door; and wreaths ofsmoke sent up in silence, from among the trees!Wordsworth then ? simile to present his thoughts on the setting, these beauteous forms, through ? long absence, have not been to me as is ? landscape to ? blind mans eye. The blind man is ? contrast to the speaker who has seen the beauty of the land and can re-create it in his memory. Lines thiry-six to forty-nine describe the transcendental feeling Wordsworth finds in nature, of kindness and of loveWe see into the life of things. This poem varies from the first two because it connects nature to the spirit of Man.Wordsworth once said that he hoped the poems transitions and its impassioned music of the versification wo uld make it sound like an ode (Ferry, 42). In the poem the speaker, who is Wordsworth himself, is returning to Tintern Abbey after five years, five summers with five long winters, and he is remembering the beautiful scene. He thinks of how the landscape played an important role in his life for the preceding five years. Then he describes how he spent time playing in nature without really thinking about it. This, of course, is one of Wordsworths major themes. Finally, he addresses the poem to his sister Dorothy so as to share the grand sense of nature to which his meditation is an attestation. This poem best expresses Wordsworths themes because he is the speaker in the poem and we can directly connect the ideas conveyed in it to him. The country setting so well described in the poem is enough to make anyone crave ? life closer to nature. Wordsworth also tells us how he played and lived in this beautiful scene as ? child without really knowing what he was experiencing; as ? child he si mply enjoyed the nature around him (Duncan, p1840).ConclusionThe poems discussed above, as well as ? majority of Wordsworths others, all had certain themes in common: the idea of ‘back to nature,’ and the influence childhood and the child has on the adult. He utilizes his simple diction and splendid use of literary devices to paint pictures of rural scenes; he writes for the unpretentious man. These and his fresh ideas on poetry are what make him the single most influential poet of the English Romantic era and an unforgettable legend.Works CitedCrabbe, G, The Village; ? poem, in two books (London: J. Dodsley, 1988). E-10 649 Fisher Rare Book Library (Toronto).Davies, H., William Wordsworth’s Poetry. NJ: McGraw Hill, 1980 pp. 19-28Duncan Wu. Romanticism: An Anthology. 3rd ed. Blackwell Publishing. 20063.Emsley, Clive. British Society and the French Wars, 1793-1815. London: Macmillan, 1979.Ferry D., Some Characteristics of Wordsworths Style. Wordsworth: ? collectio n of critical essays. Ed. Abrams, Meyer Howard. Englewood Cliffs: Prentice-Hall, 1972. 42-43.Mahoney, J., William Wordsworth, A poetic life. New York: Fordham University Press, 1997 pp. 11-26SparkNotes. Wordsworths Poetry. Spark Notes LLC http://www.sparknotes.com/poetry/wordsworth Accessed April 6, 2008.Wordsworth, William. Composed upon Westminster Bridge, September 3, 1802. Adventures in English Literature. Ed. William Keach. Pegasus Ed. Chicago: Harcourt Brace Jovanovich, Inc., 1989. 486.Wordsworth, William. London, 1802. Adventures in English Literature. Ed. William Keach. Pegasus Ed. Chicago: Harcourt Brace Jovanovich, Inc., 1989. 487.

How to Make Metamucil Flubber (Recipe)

How to Make Metamucil Flubber (Recipe) This recipe makes the non-sticky sort of rubber or gelatinous slime that is known as flubber. The difficulty is average, but only takes about 15 minutes! Flubber Slime Ingredients 1 teaspoon Metamucil or similar soluble fiber8 ounces watermicrowave-safe bowlmicrowave ovenfood coloring (optional) How To Make Metamucil Flubber Mix 1 teaspoon of Metamucil with 1 cup (8 ounces) of water in a microwaveable bowl. You can add a drop or two of food coloring if you wish. Alternatively, you could add a little powdered drink mix or flavored gelatin to get color/flavor.Place bowl in the microwave and nuke on high for 4-5 minutes (actual time depends on microwave power) or until the goo is about to bubble out of the bowl. Turn off the microwave.Let the mixture cool slightly, then repeat step 3 (microwave until about to overflow). The more times this step is repeated the more rubbery the substance will become. The purpose of the cooling step is to check the consistency of the slime and prevent it from overflowing the container.After 5-6 microwave runs, (carefully - hot hot HOT) pour the flubber onto a plate or cookie sheet. A spoon can be used to spread it out.Allow to cool. There you have it! Non-stick flubber. A knife or cookie cutters may be used to cut the flubber into interesting shapes. The shapes will slowly me lt as the slime flows. Flubber can be stored at room temperature in a sealed baggie for several months. It will last indefinitely in a sealed bag in the refrigerator. Useful Tips If the flubber is sticky then the amount of water needs to be reduced. It should be clammy, but not sticky. Use less water next time.Please use adult supervision. Molten fluids and microwaves are involved!

Make Chemical Fire Without Matches or a Lighter

Make Chemical Fire Without Matches or a Lighter No matches or lighter are needed to start a fire. Here are four ways to  make one using chemical reactions.  Each of these techniques is simple and requires only three chemicals each. Chemical Fire #1 Potassium permanganateGlycerinWater Add a few drops of glycerin to a few crystals of potassium permanganate. Accelerate the reaction by adding a couple of drops of water. Chemical Fire #2 AcetoneSulfuric acidPotassium permanganate Soak a tissue with acetone to make it more flammable. Next, draw sulfuric acid into a glass pipette. Dip the pipette into potassium permanganate so that the tip of the pipette is coated with a few crystals. Dispense the sulfuric acid onto the tissue. The potassium permanganate and sulfuric acid will mix to produce manganese heptoxide and fire. Chemical Fire #3 Sodium chlorateSugarSulfuric acid Mix a small amount of sodium chlorate and sugar. Initiate the reaction by adding a few drops of sulfuric acid. Chemical Fire #4 Ammonium nitrate powderFinely ground zinc powderHydrochloric acid Mix together a small amount of ammonium nitrate and zinc powder. Initiate the reaction by adding a few drops of hydrochloric acid. Chemical Fire Safety If you are performing a demonstration of chemical fire using any of these reactions, use very small amounts of the chemicals listed for each project. Wear proper safety gear and work on a fire-safe surface. Disclaimer: Please be advised that the content provided by our website is for EDUCATIONAL PURPOSES ONLY. Fireworks and the chemicals contained within them are dangerous and should always be handled with care and used with common sense. By using this website you acknowledge that ThoughtCo., its parent About, Inc. (a/k/a Dotdash), and IAC/InterActive Corp. shall have no liability for any damages, injuries, or other legal matters caused by your use of fireworks or the knowledge or application of the information on this website. The providers of this content specifically do not condone using fireworks for disruptive, unsafe, illegal, or destructive purposes. You are responsible for following all applicable laws before using or applying the information provided on this website.

MKTG 3000 Essay Example | Topics and Well Written Essays - 500 words - 1

MKTG 3000 - Essay Example This paper briefly analyses the marketing strategies I might have used to market iphone, if I was the brand manager. Some customers give more importance to the brand rather the product. Apple is currently the most reputed and valued technological brand in the world according to Kim (2010). Moreover apple products are selling rapidly all over the world because of the huge brand value of Apple Company. Brand images construct some symbols in the minds of the customers which help the movement of the product in the market. Even without testing or watching the demo, some people purchase Apple products because of their immense confidence and trust in the abilities of Apple. Under such circumstances, I was the brand manager; I would capitalize more on the brand value of Apple while marketing iphone directly to consumers. Most of the consumers in the world are still unaware of the fact that Apple has surpassed even Microsoft in market capitalization and brand value. â€Å"The amount of effort a consumer puts into searching depends on a number of factors such as the market, product characteristics, consumer characteristics etc† (Perner). Market is overcrowded with millions of products of same and different natures which made the customer’s task more difficult in selecting a suitable product for them. In such circumstances, they will put their trust on brands rather than the products. Many of the consumers are still unaware of the fact that Apple became the most reputed technological company in the world. Moreover, they surpassed even Microsoft in market capitalization. In short, iphone advertising should convey all the above messages to the consumers. The iPhone’s functions can be easily accessed through a touch screen display using mainly by the finger commands. The picture quality (25,000 pixels per inch) of iphone is one among the bests in the category of new generation mobile phones. Moreover its display brightness can be adjusted automatically and the

Developing work with children and young people Essay

Developing work with children and young people - Essay Example .. is underpinned in working with the youth. Compassion entails the possession of both sympathy and empathy; sympathy makes the compassionate worker deeply aware of the plight of others, while empathy is the aspect of willing to relieve the plight. This study will discuss this quote in relation to the values central to working with children and the youth. This will be in terms of both theory and practice in several aspects of child and youth work. One of the values of modern care work with children and youth is the person-centered practice (National Services Framework 2004). This value is a response towards the failures in previous welfare and social services work which approached the practice from a top-down approach. In the previous approach, all the power rested in the care system and policy makers, with the service users themselves relegated to mere recipients. Decision making and execution alongside policy formulation happened without their input. However, contemporary care work appreciates the importance of making services more responsive to the user’s needs. Hence, empowering the service user - in this case children and youths - to contribute constructively is essential. This shift involves gathering insight from the user and providing them with the relevant information. The shift towards person-centered practice places a great deal of weight on the interaction happening between the worker and the child/youth; i t is the point of interaction that proves indispensable for the success of the person-centred approach. The worker has to discern the needs, challenges and strengths from the perspective of the user. Hence, it is absolutely necessary for the care worker to be compassionate so as to maximise the value of the interaction and understand the child’s world. As already stated, compassion involves being aware of the experiences of others; hence the compassionate worker is a strength to the

Anorexia and Bulimia - A Growing Epidemic Essay -- Causes of Bulimia N

Bulimia and anorexia is a growing epidemic in America. Bulimia and Anorexia can start at any age, but is most common between the ages of 11-17 years old. Of all the individuals that experience this illness only 50% of all of them are ever cured, and another 6% that suffer from this horrible illness will experience death. This illness has become very deadly to our young adults. Bulimia and anorexia can cause a distorted image in a persons mind because they truly believe they are overweight. In their minds they are beyond doubt obese. Even if the person weighs only 95 pounds. This sickness has the person thinking they are overweight. This could bring about a severe bout of depression. Once the person hits the stage of depression professional help is needs because the feeling of being overweight and depression could put the individual over the edge. Individual experiencing Bulimia go on what is called eating binges. Eating binges are when people eat longer amounts of food in less then two hours. (Internet3) Then after they binge they feel guilt or shame so they need to undo their behavior. To undo their behavior they make themselves vomit, or they take laxatives, water pills or starve themselves. (Cauwel21) Binge and poring usually occurs more than two times a week for at least three months. (Internet1) What cause bulimia and anorexia? It can be brought on by stress or depression, but most often dieting causes it. (Erichsen 12) Stressful situations such as death can bring about bulimia and anorexia. Also many young adults frequently experience sessions of depression for various circumstances during their adolescent’s years. But, again most of the time bulimia and anorexia is trigger by dieting. (Moe 21) Many psychological factors play a big role in the cause of bulimia and anorexia. People that have a fear of growing up sometimes have incidents with anorexia because they think that if they stop eating they want get older or bigger. (Erichsen15) Ford5 People need to take control of themselves if they are anorexia or bulimia because they can control how much they eat or if they want to eat. (internet1) If a person feels out of control because of difficulties at home they should control what they eat or if they are going to eat. The people that suppress anger need to release it and get it out. If there is a major life change, such as divorce, family problems,... ...rging behavior. Challenging the weight and body image beliefs of the patients is also part of the treatment. Improving self-esteem and ability to communicate needs and feelings may be the key to the treatment. Each case is different, so the course of treatment for each patient is different but the guideline for case is the same. Anorexia patients mostly start off with small amounts of nutritious and easily digestible foods such as eggs, custards, soups, and milkshakes are usually what they eat the first days. People that have anorexia extra calcium and multivitamins pills to help with the large loss the body has sustained. (internet2) Bulimia and anorexia causes a distorted image in a persons mind, this is because they believe they are overweight. Depression is usually one of the first symptoms. Many people have suffered from this illness or still are suffering. Bulimia and anorexia could happen to a person at any age, but is most common in teenagers because of the problems young adults experience during. Most of the time it is trigger by dieting, but no matter how it is triggered it is a very dangerous illness. Do you Yahoo!? Yahoo! Small Business - Try our new resources site!

Fudged Accounting Theory

Fudged Accounting Theory and Corporate Leverage Audra Ong and Roger Hussey Abstract This paper is a follow-up of the article ‘Fudged Accounting Theory: Evidence from the UK’ in the Journal of Management Research (Ong, 2003). In that article, an analysis of the flexibility within the UK regulations, which allowed companies to use different accounting treatments for intangible assets, was illustrated to support fudged accounting theory (Murphy, 1990).This paper extends that earlier work by examining the association between corporate leverage and accounting choice in the UK at a period when the extant accounting standard for goodwill, SSAP22 Accounting for Goodwill (ASC, 1989), permitted two very different accounting treatments. As a result, other intangibles, particularly brands, could avoid the regulatory strictures. For the present study, a series of hypotheses relating to corporate leverage and capitalization of intangible assets were tested.The results of the present s tudy support fudged accounting theory by providing evidence that there is a relationship between the widespread capitalization of goodwill/brands and the relationship with leverage. The results demonstrate that financial managers will tend to adopt accounting practices that result in stronger balance sheets. Keywords: Leverage, Fudged Accounting, Intangible Assets, Brands/Goodwill, Food/Drink/Media Industries, International AccountingIntroduction The importance of Fudged Accounting Theory in understanding the accounting treatment of intangible assets has been discussed in an earlier paper by Ong (2003) in the Journal of Management Research. The purpose of the present paper is to investigate whether there is statistical evidence that companies capitalize intangible assets for the betterment of their balance sheets in a period of lax accounting regulations or ambiguity in regulations. This has been identified as fudged accounting theory (Murphy, 1990; Tollington, 1999).Audra Ong Roger Hussey University of Windsor, Odette Business School, 401 Sunset Avenue, Windsor, Ontario, N9B 3P4 Canada In this study, the UK was chosen because accounting for goodwill was regulated under SSAP 22 Accounting for Goodwill issued by the Accounting Standards Committee (ASC) in 1984, which was later revised in 1989. This standard allowed contradictory treatments: companies could either write goodwill directly against reserves in the balance sheet thus bypassing the profit and loss account; or capitalize it as an asset on the balance sheet subject to amortization.To add to the confusion, the standard did not apply to other intangible assets and some companies chose to distinguish brands from goodwill and treat them as permanent items on the balance sheet with no amortization (Barwise et al. , 1989; Paterson, 2003). This presented a stronger balance sheet with no impact on the income statement. To conduct the study, the annual reports and accounts for the five-year period 1993-97 for 1 43 companies listed on the London Stock Exchange were analyzed. Using the earlier work of Archer et al. (1995), a series of hypotheses were established and tested.As the sample is relatively small and is non-parametric in nature, the chi-squared test using Yates’ correction was employed to test the hypotheses. After a brief review of the literature, the research design of this study is explained. The main part of the paper, falling under the heading of Results and Discussion, is concerned with testing a number of hypotheses. Previous Research Consideration of intangible assets has been dominated by uncertainty over the appropriate accounting treatment of goodwill (Egginton, 1990). In the UK, the somewhat acrimonious debate is fuelled by strong opinions rather than facts.The depth and range of opinions has been well documented in the academic literature (Damant, 1990; Napier & Power, 1992; McCarthy & Schneider, 1995; Hussey & Ong, 1997, Ong; 2001; Oldroyd, 1998; Joachim Hoegh- Krohn & Knivsfla, 2000; Cravens & Guilding, 2001) as well as in professional reports (Coopers & Lybrand, 1990; Tonkin & Robertson, 1991; Hussey, 1994). The publication of SSAP 22 did little to calm the debate. Under that standard, companies faced the unpalatable alternatives of writing off goodwill against reserves and weakening their balance sheets or amortizing against earnings.Consequently, intangible assets such as brands and publication titles began to appear on the balance sheets of a number of well-known companies. Identification of such items as intangible assets, separate from goodwill meant that they did not fall under the requirements of SSAP 22. The intangible assets could remain on the balance sheet indefinitely, unless there was a permanent impairment in value. This contention that the appearance of brand valuations on the balance sheet had been motivated by the desire to correct or improve the balance sheet has been evident in several studies.Emanating mainly from the debt covenant approach and the early work of Zmijewski and Hagerman (1981), studies have found support for the debt covenant hypothesis (Mather and Peasnell, 1991) and evidence that a company’s decision to Volume 4, Number 3 †¢ December 2004 capitalize brands was influenced by London Stock Exchange rules on acquisitions and disposals (Muller, 1999). There has been some debate on the importance of intangible assets in private debt contracts (Citron, 1992; Day and Taylor, 1995).The study which most closely relates to the present research and shares the same theoretical foundation was published by Archer et al (1995) and was based on work conducted on 71 annual reports of UK and French companies for the period 1988-92. This earlier research concluded that a group with high leverage is more likely to capitalize goodwill and/or brands than a group with low leverage. The results, however, were stronger where goodwill and brands were amalgamated although it is possible that th e differing regulations in the two countries may have distorted the data.Research Design The annual reports and accounts for the five-year period 1993-97 of 143 companies in the food, drink and media industries were obtained. Such period of time is chosen as the debate on the most appropriate accounting treatment for goodwill and intangible assets was at its greatest and accounting practices were the most varied during this period. It also immediately preceded the changes to accounting introduced by FRS 10 Goodwill and Intangible Assets issued by the ASC’s successor, the Accounting Standards Board (ASB, 1997) and FRS 11 Impairment of Fixed Assets and Goodwill (ASB, 1998).Industries for the study have been chosen whose products are highly branded and also where companies in the industries have been strong in acquisitive activities. The company profiles and published financial information of these 143 companies were checked to see which companies capitalized intangible assets f or the entire five-year period 1993-97. The relevant population, which capitalizes intangible assets, is 15 food and drink companies and 28 media companies, resulting in a total of 43 companies.It should be noted that the remaining 100 companies either did not capitalize intangible assets in any one year, or only capitalized intangible 157 assets for part of the five-year period post -1993. Care has been taken above in explaining the sample used in this study because of its relatively small size. Although this may be regarded as a limitation of the subsequent analysis, a non-parametric test is used in the analysis of individual industries and this is generally regarded as defensible and acceptable in such circumstances.Yates’ correction has also been applied to the chi-square tests to achieve conservatism in establishing significance so that the results can be regarded as conservative and less likely to overstate the importance of the findings. Correlation tests are only cond ucted on the aggregate sample of both industries. The leverage ratio was defined as debt expressed as a percentage of capital employed (Reid and Middleton, 1988) because this definition was used in previous studies and it provides a high degree of precision.Results and Discussion Leverage and Capitalization The following two hypotheses were established in respect of the possible association between leverage and brands: H1: A company with high leverage is no more likely to capitalize intangible assets than a company with low leverage. H2: A company with high leverage is no more likely to capitalize goodwill/brands than a company with low leverage. To test these hypotheses the median leverage was established for the aggregation of companies capitalizing intangible assets, and for those companies not capitalizing the same.In some instances the median leverage did not provide a division of the sample to provide a sufficient number in each cell. In those instances a cut-off leverage leve l was selected to ensure cells of sufficient size and this is explained where it occurs. Contingency tables were constructed for the chisquared test and the results are described below. In all instances, Yates’ correction was applied. Media Industry Hypotheses 1 and 2 were tested separately on the Media industry and on the Food and Drink Industry. The results for the media industry for all intangible assets are shown in Table 1.In this test, the median leverage for the media industry was 28%. The chi-square test was significant at the 0. 01 level with a chi-square factor of 6. 86447 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the media industry. Table 2 carries out the same test for the same industry but analyzes only those companies capitalizing goodwill and/or brands. In this instance the median leverage w as 31% and this was increased to 32% to ensure cells of adequate size.The chi-square test was significant at the 0. 01 level with a chi-square factor of 7. 286 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that high-leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the media industry. Table 1: Contingency Table for Media Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 28% Leverage ? 28% Observed Expected Observed Expected 914. 26 1913. 74 Not capitalizing 1812. 74 712. 6 Total 27 26 158 Journal of Management Research Table 2: Contingency Table for Media Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 32% Leverage ? 32% Observed Expected Observed Expected 59. 93 149. 07 Not capitalizing 1813. 07 711. 93 Total 23 21 Table 3: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of all Intangible Assets Capitalizing Leverage < 26% Leverage ? 26% Observed Expected Observed Expected 510. 74 104. 26 Not capitalizing 4842. 26 1116. 74 Total 53 21Table 4: Contingency Table for Food and Drink Industry Showing Leverage and Capitalization of Goodwill and/or Brands Capitalizing Leverage < 18% Leverage ? 18% Observed Expected Observed Expected 59. 80 72. 20 Not capitalizing 5348. 20 610. 80 Total 58 13 Food and Drink Industry The next two tables are concerned with the Food and Drink Industry. The median value for leverage was calculated at 18% for all intangible assets and in the following table an arbitrary cut-off point of 26% has been selected to ensure cells of adequate size and Table 3 shows the result for those companies capitalizing all intangible assets.The chi-square test was significant at the 0. 01 level with a chi-square factor of 11. 292 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highl y leveraged companies are more likely to place intangible assets on the balance sheet than low-leveraged companies in the food and drink industry. Table 4 shows the results for those companies capitalizing goodwill and/or brands in the food and drink industry. In this instance the median leverage level of 18% was accepted for the calculations. Volume 4, Number 3 †¢ December 2004 The chi-square test was significant at the 0. 1 level with a chi-square factor of 7. 604 and 1 degree of freedom. The null hypothesis can therefore be rejected and we can accept that highly leveraged companies are more likely to place goodwill/ brands on the balance sheet than low-leveraged companies in the food and drink industries. Capitalization as a Function of the Level of Leverage Two further hypotheses had been established based on the premise explored by Archer et al. (1995) that the value of intangible assets was a function of leverage, in other words the higher the leverage ratio the higher th e value of intangible assets.H3: The value of intangible assets will be associated with the level of leverage. H4: The value of goodwill and/or brands will be associated with the level of leverage. 159 These hypotheses have been tested in previous research with somewhat contradictory results. It was considered that this study with its larger sample and separate focus on two industrial sectors might provide more conclusive results. Additionally, it was decided to extend the variables. Earlier studies have concentrated only on the absolute value of intangible assets i. e. the absolute amount appearing in the balance sheet. For the resent study a new variable of relative value was introduced and to test these hypotheses two aspects of the value of intangible assets were considered i. e. : a) its absolute value, i. e. the amount capitalized in the balance sheet (INTASS); b) its relative value, calculated by expressing intangible assets as a percentage of total fixed assets (INTFIX). Bot h Industries Table 5 shows the correlation based on our 43 companies, which capitalize all intangible assets: Table 5: Leverage as a Function of All Intangible Assets (Both industries) Gear Gear 1. 0000 (43) P=. .0179 (43) P= . 909 . 3229 (43) P= . 035 Intass . 0179 (43) P= . 09 1. 0000 (43) P= . .1876 (43) P= . 228 Intfix . 3229 (43) = . 035 . 1876 (43) P= . 228 1. 0000 (43) P= . appears to have stronger explanatory power. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of intangibles. In addition to looking at the sample of companies capitalizing all intangible assets, the same analysis has been conducted on the sample of 31 companies capitalizing only goodwill and/or brands. The results are shown below in Table 6. Table 6: Leverage as a Function of Goodwill / Brands (Both Industries) Gear Gear 1. 0000 (31) P= . -. 0176 (31) P= . 24 . 3275 (31) P= . 067 Intass -. 0176 (31) P= . 924 1. 0000 (31) P= . .1573 (31) P = . 390 Intfix . 3275 (31) P= . 067 . 1573 (31) P= . 390 1. 0000 (31) P= . Intass Intfix Intass Once again, Table 6 does not demonstrate a significant relationship between leverage and the absolute value of goodwill/brands. However, the association between leverage and the relative value of intangible assets is significant at 6. 7% level. It is therefore possible to state that a relationship does exist between the level of leverage and the relative value of goodwill/brands although it is less strong than that with all intangible assets.The above testing of the four hypotheses provides evidence that there is a relationship between leverage and the capitalization of intangible assets and there are differences between the two industries used in this study. The present research has also extended previous work of Archer et al b y introducing a new variable INTFIX and demonstrating that capitalization of intangible assets is a function of the relative value of intangible assets to fixed a ssets. The evidence from this study therefore provides support for the fudged accounting theory. IntfixTable 5 does not demonstrate a significant relationship between leverage and the absolute value of intangible assets. However, the association between leverage and the relative value of intangibles is significant at 3. 5% level. This would suggest that the measure of relative value 160 Journal of Management Research Implications: The International Dimension Given the debate on the appropriate accounting treatment of intangible assets and the obvious deficiencies of the provisions of SSAP 22, it is not surprising that the national accounting standard body in the UK was compelled to introduce a substantial regulatory change.FRS 10 and FRS 11 have replaced SSAP 22. Essentially, FRS 10 requires goodwill and intangible assets to be recognized and capitalized over 20 years. This presumption can be rebutted, however, and a longer life or an indefinite life can be selected. In these circum stances, an annual impairment review must be conducted as specified under FRS 11. At the international level, goodwill and intangible assets were first addressed by IAS 22 Business Combinations and IAS 38 Intangible Assets by the International Accounting Standards Board (IASB) respectively. IAS 22 was issued in 1993 and revised in 1998.IAS 38 was issued for the first time in 1998. In March 2004, however, the IASB published IFRS 3 Business Combinations (which supersedes IAS 22) together with related amendments to IAS 36 and IAS 38 as part of Phase 1 of the IASB’s project on Business Combinations. IFRS 3 contains some significant differences compared to FRS 10 (Simmonds and SleighJohnson, 2003) as the former proposes that goodwill will only be subject to impairment testing and must not be amortized. In addition, goodwill and other identified intangibles, which are similar in nature, will be subject to different accounting treatments.This reduces comparability and reliability an d creates a serious risk of accounting arbitrage or fudged accounting. The current IASB proposals in IFRS 3 represent only Phase 1 and, thus, the ASB will consider replacing UK standards only when both Phases 1 and II are complete. Therefore, UK companies should not have to change to the IFRS 3 based on Phase 1. Although IFRS 3 differs from FRS 10, the former achieves a high degree of convergence with FAS 141 Business Combinations (FASB, 2001) and FAS 142 Goodwill and Other Intangible Assets (FASB, 2001) in the US.With respect to managers, the introduction of IFRS 3 is expected to have important implications for brand managers and owners as well as the way trademarks are valued and accounted for (Haigh and Rocha, 2004). In particular, the separate recognition of trademarks and other acquired intangibles, together with annual impairment tests, will require companies to establish robust valuation methodologies for intangible assets in order to withstand increased scrutiny in the marke t.Conclusion This study compares practices in accounting for intangible assets in two industries known for their propensity to capitalize those assets in their balance sheets. The study covered the period from 199397 when the debate and uncertainty on appropriate accounting treatment was at its height. The annual reports of 143 UK companies were selected to investigate whether there was an association between leverage and capitalization of intangible assets. The results demonstrate that companies with high leverage in both industries are more likely to capitalize intangible assets, particularly goodwill and brands.A relationship between capitalizations of intangible assets as a function of leverage when the absolute value of intangible assets is used was not established. However, the present study added to our knowledge by demonstrating that the use of the relative value of intangible assets to fixed assets as a variable reveals that capitalization is a function of leverage. The fin dings from this study both confirm and extend the earlier research by Archer et al. It demonstrates that the topic of capitalization of intangible assets remains a fruitful area for the accounting researcher.The present study establishes that there are industry differences and one can speculate that these may be due to a number of factors such as acquisition activity within the industry, marketing strategy in relation to brands and financial structures and motivations. An extension of the work using the variable Volume 4, Number 3 †¢ December 2004 161 INTASS could lead to illumination of the underlying reasons. A study of present practices in the same industries may reveal what changes, if any, have occurred References following the adoption of FRS 10 and FRS 11.For future research, it would also be interesting to see the effects of IFRS 3 and the applicability of fudged accounting. Accounting Standards Board (1997), FRS 10 Goodwill and Intangible Assets, London. Accounting Sta ndards Board (1998), FRS 11 Impairment of Fixed Assets and Goodwill, London. Accounting Standards Committee (1989), SSAP 22 Accounting for Goodwill, London. Archer, S. , Alexander, D. , Collins L. , and Pham, D. (1995), The Treatment of Goodwill and Other Intangibles: Theory, Standards and Practice in France and the UK, Institute of Chartered Accountants England and Wales (ICAEW,) London. Barwise, P. Higson, C. , Likierman, A. and Marsh, P. (1989), Accounting for Brands, ICAEW/London Business School. Citron, D. (1992), Accounting Measurement Rules in UK Bank Loan Contracts, Accounting and Business Research 23(89): 21-30. Coopers and Lybrand (1990), Intangible Assets: A Survey of Businessmen’s Views, London. Cravens, K. and Guilding, C. (2001), Brand Value Accounting: An International Comparison of Perceived Managerial Implications, Journal of International Accounting, Auditing and Taxation 10: 197-221. Damant, D. (1990), Brands, the Balance Sheet and Company Value, Accountanc y, October: 29. Day, J. and Taylor, P. 1995), Evidence on Practices of UK Bankers in Contracting for Medium-Term Debt, Journal of International Banking Law 10 (9): 394-401. Egginton, D. (1990), Towards Some Principles for Intangible Asset Accounting, Accounting and Business Research 20 (79): 193-205. Financial Accounting Standards Board (2001) FAS 141 Business Combinations, Connecticut. Financial Accounting Standards Board (2001) FAS 142 Goodwill and Other Intangible Assets, Connecticut. Haigh, D and Rocha, M. (2004), The Standards Have Landed, Managing Intellectual Property, June 1: 1. Hussey, R. , Undervalued Intangibles (London: Touche Ross, 1994) Hussey, R. nd Ong, A. (1997), Food, Drinks and the Media: Accounting for Goodwill and Intangible Assets, The Journal of Brand Management 4 (4): 239-247. International Accounting Standards Board (2003) IFRS 3 Business Combinations, London. International Accounting Standards Committee (1998), IAS 22 Business Combinations, London. Internat ional Accounting Standards Committee (1998), IAS 38 Intangible Assets, London. Joachim Hoegh-Krohn, N. and Knivsfla, K. (2000), Accounting for Intangible Assets in Scandinavia, the UK, the US and by the IASC: Challenges and a Solution, The International Journal of Accounting 23: 243-265.Mather, P. and Peasnell, K. (1991), An Examination of the Economic Consequences Surrounding Decisions to Capitalize Brands, British Journal of Management 2: 151-164. Muller, K. (1999), An Examination of the Voluntary Recognition of Acquired Brand names in the United Kingdom, Journal of Accounting and Economics 26: 179-191. Murphy, J. (1990), Brand Valuation – Not Just An Accounting Issue, ADMAP (April): 36-41. Napier, C. and Power, M. (1992), Professional Research, Lobbying and Intangibles: A Review Essay, Accounting & Business Research 23(89): 85-95. Oldroyd, D. 1998), Formulating an accounting standard for brands in the ‘market for excuses’, The Journal of Brand Management 5(4): 263-271. 162 Journal of Management Research Ong, A. (2001), Changes in Brand Accounting for UK Companies, Journal of Brand Management 9(2): 116-126. Ong, A. (2003), Fudged Accounting Theory: Evidence from the UK, Journal of Management Research 3(1), April: 23-30 Paterson, R. (2003), Hidden Strengths, Accountancy, June: 98-99. Reid, W. and Myddelton, D. R. (1998), The Meaning of Company Accounts, Gower Publishing, Aldershot, UK. Simmonds, A. and Sleigh-Johnson, N. 2003), Fundamentally impaired, Accountancy, June: 100-101. Tollington, T. (1999), The Brand Accounting Sideshow, The Journal of Product and Brand Management 8(3): 204-218. Tonkin, D. & Robertson, B. (1991), Brands & Other Intangible Fixed Asset in Financial Reporting 1990-91, ICAEW, London: p. 328. Zmijewski, M. and Hagerman, R. (1981), An Income Strategy Approach to the Positive Theory of Accounting Standard Setting/ Choice, Journal of Accounting and Economics 3: 129-149. Volume 4, Number 3 †¢ December 2004 163 Repro duced with permission of the copyright owner. Further reproduction prohibited without permission.

Anti Bullying Policies Of Association With Their Bullying...

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