Essay on Transition in Where Are You Going, Where Have...

Transition in Where Are You Going, Where Have You Been Each of us experiences transitions in our lives. Some of these changes are small, like moving from one school semester to the next. Other times these changes are major, like the transition between youth and adulthood. In Joyce Carol Oates Where Are You Going, Where Have You Been?, the author dramatizes a real life crime story to examine the decisive moment people face when at the crossroads between the illusions and innocence of youth and the uncertain future. Joyce Carol Oates message of life and transitions is best understood when the reader brings his or her interpretation to meet with the authors intention at a middle ground. This type of†¦show more content†¦Oates herself admits the connection, claiming she wrote the story after having read about a killer in some Southwestern state (Reaske and Knott 720) in a magazine. Oates use of an actual story around the time she wrote her piece shows how she was intensely affected by the violence that occurred around her during the time she lived in. This touches on Biographical Criticism, which stresses both the life of the author and how that life affected them as an artist. The story Oates draws from is that of Charles Schmid, who (perhaps with an accomplice - though this was never proven) raped and killed a young girl named Alleen Rowe. The details of this story are undeniably repeated in Oates tale through both the plot and the characters. Connie, the victim in Oates story, has much in common with actual victim Alleen. Both were fifteen at the time of their encounter with their predator. Both had just finished washing their hair and were home alone when their attackers came to their house. Both girls were lured from their house into the arms of their attacker: Connie was presumably headed for the remote wilderness with him, while Alleen was actually taken there. Alleen was raped and beaten to death, and the threat of rape is frighteningly apparent for Connie - though the question of her death is left up to the reader. Connies attacker tells her, Im your lover. You dont know what that is yet, but you will (Oates 710). The predators of both girls also had much inShow MoreRelated The Transition from Childhood to Adulthood in Joyce Carol Oates Where Are You Going, Where Have You Been?614 Words   |  3 PagesThe Transition from Childhood to Adulthood in Joyce Carol Oates Where Are You Going, Where Have You Been? All people experience changes in their life. Some of these changes are small such as the passing from one grade to another in school. Other changes are more intense, such as the transition from childhood to adulthood. 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From the first personal computer, the space hogging IBM 610, to the random mix of smartphones, tablets, two-in-ones, laptops, and desktops of today, that mission continues to refine and polish the idea of the personal computer in an effortRead More Reality is Like A Dream in Where Are You Going, Where Have You Been by Joyce Carol Oates1520 Words   |  7 PagesReality is Like A Dream in Where Are You Going, Where Have You Been by Joyce Carol Oates Joyce Carol Oates intrigues readers in her fictional piece â€Å"Where Are You Going, Where Have You Been† by examining the life of a fifteen year old girl. She is beautiful, and her name is Connie. Oates lets the reader know that â€Å"everything about her [Connie] had two sides to it, one for home, and one for anywhere but home (27). When Connie goes out, she acts and dresses more mature than she probably shouldRead MoreThe Most Dangerous Game By Richard Connell1319 Words   |  6 Pagesexperiences what it is like to be the huntee. 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Contemporary Accounting GAAP-Based Accounting Amounts

Question: Describe about the Contemporary Accounting for GAAP-Based Accounting Amounts. Answer: Introduction Scholars from various nations propounded on the fact there was a major requirement for a common accounting board and standard that would bring harmonization in the accounting standards and would consequently remove the pitfalls and the shortcomings that was seen in the local accounting standards. There was a critical requirement of a uniform reporting standard that would remove the deviations observed in various local accounting standards. The convergence program between FASB and IASB turned out to be the groundwork for the creation of IFRS. International Financial Reporting Standards are created as a common platform and standard for business house to base the preparation of their financial reports and statements. IFRS is designed to bring about transparency and cohesive understanding of accounts on a global level. It is a product of globalization, which reflected the growing incident of cross boundary capital flows. Since there were various variations and discrepancies in the nation al accounting board, the concept of IFRS was enacted and initiated to bring about uniformity and harmony in the accounting standards. The characteristic of IFRS is true and fair representation of financial statements and incorporation of transparency in financial statements. It embarked on fair valuation of assets instead of historical cost (Chatfield and Vangermeersch 2014). The study outlines the brief overview and history of International Financial Reporting Standards and the issues and development of Australia in adopting IFRS as the financial reporting standards. 1. History of International financial Reporting Standard The International Accounting Standards Committee was formed in 1973 with a purpose to address the requirements for standards that could be utilized by emerging nations for establishing and developing their respective accounting standards. The International Accounting Standards Board succeeded this board in 2001 (Miller and Power 2013). The IASB is a private body for setting of standards for non profit organizations and other government organization. It is situated in London. The fifteen members of the body were chosen on the grounds of technical skills and the members hailed from different countries. Four members of the group hailed from the United States of America. Fundraising activities were the sources of funds for this group. When IASB changed to International Financial Reporting Standards, one of the biggest challenges that were ahead was the arrangement of requisite funds for IFRS. Stability of fund was another major requirement. The main objective of IASB was to promote IFRS. Since IFRS was in the nascent stage and it was the duty and role of IASB to safeguard and protect IFRS. The regulatory structure and principles are very identical to Financial Accounting standards Board (FASB) in the United States of America. The IASC (International Accounting Standards Committee) was the body to whom the IASB reported to (Walton 2016). The introduction and the growth of the global market resulted in for a requirement of uniform set of financial reporting style and statements. It led to the need for a common language regarding global reporting. In relation to this, the IASB and FASB put forth the Norwalk Agreement in the year 2002 (Moore et al. 2013). There was a marked congruency in the requirements between the two boards and the agreements between the two boards paved the way for the requirement of a common standard of accounting standard that would be high standard and would facilitate reduction in cost, enhancement in the efficiency and fair and transparency in the information aspect for investors and stakeholders. The European Union required the listed companies to make and construct a consolidated financial representation under the standards and guidelines of International Financial Reporting Standards, from the year 2005. The two bodies namely, FASB and IASB stressed on a series on common and significant proj ects. The Securities and Exchange Commission enacted two major steps that acted as a catalyst and increased the pace of the timeframe of transformation of GAAP to IFRS (Brochet, Jagolinzer and Riedl 2013). Following in November, SEC released a final statement that permitted the foreign filters based in the United States of America to develop a framework, regarding the preparation and submission of financial data that had to conform to the standards of the IFRS and it eliminated the reconciliation to GAAP. The Securities and Exchange Commission issued a Concept Release in December, which required the feedback of the US public companies regarding their opinions of using IFRS in place of GAAP. Private companies and no profit seeking organization were provided the choice of adopting IFRS since the AICPA Council revised the rule 203 of the Code of Professional Conduct in 2008, in the month of May and gave significant recognition to International accounting standard Board as an internatio nal and standard body of establishing accounting standards (Daske, Leuz and Verdi 2013). IFRS, also known as International Financial Reporting Standards comprises of 41 IAS and 9 IFRS and some of them have been supplanted. Due diligence is applied by a stringent code during the phase when IFRS was being implemented into action. The former debates of FACB are used by IASB when it comes to the point f establishing and developing new standard and policies. According to surveys and reports, around 12000 have adopted and accepted IFRS as the financial reporting standards across the globe. The preparation of the financial statements by public organizations is based on IFRS. The local accounting standards are formulated and based on IFRS. The countries that have adopted IFRS are in progress of implementing IFRS in the accounting reporting standards (Kober, Lee and Ng 2013). The Securities and Exchange timeline provides an outline of the approach that would be adopted for converging IFRS. This emphasised on a convergence project that would be made between FASB and IASB from November 2008 till 2011. In the year 2011 the Securities and Exchange Commission decided whether it would go ahead with the transformation of GAAP to IFRS or whether it would withdraw the resolution. If it was concluded that GAAP would be transformed to IFRS, then the result of this would be that United States of America would have to use and adopt IFRS in the early part of 2014 (Pasko 2016). The changes took place in different stages. Major accelerated filters would adopt IFRS for the financial year ending December 15, 2014. Most public companies had to adopt IFRS by December 15, 2016. This timeline was constructed with comment duration ranging for ninety days, which was followed by an extension of comment days till 20th April, 2009. The Securities and Exchange Commission presented i ts final report regarding the issue in July 2012, which was complemented by a recommendation. Thus, it can be seen that convergence of accounting standards on a global level was not a new concept. The requirement of IFRS was a product of globalization, after the World War II since cross country capital transaction began with some acceleration and the integration of economies of various countries. This was done with the intention of harmonizing the accounting standards and reducing deviations and variations in the accounting standards (Nobes 2014). 2. Australian Accounting Standard Board and the adoption of IFRS by AASB Current Australian accounting regulatory framework is the Australian Accounting Standard Board. It is vested with the responsibility for developing, establishing and issuing accounting standards. The Australian Accounting Standards Board (AASB) has provided the A-IFRS. These standards in the accounting framework conform to the standards and guidelines of IFRS. These declarations replaced the former Australian Generally Accepted Accounting Principles and this took effect from the period post 1st of January 2005. Australia is one of the few countries that adopted IFRS at such an early stage in the national accounting standards. IFRS and IAS are a major component of the AASB. The AASB applied certain modifications to the declaration of IASB and have implied that there needs to be additional disclosures for Australian companies as well as non profit organizations. The non- profit organizations are obligated to make their financial statements that conform to the standards of IFRS. AASB imply on reflecting the changes that are made by IFRS as local declarations. AASB has provided Amending Standards to eliminate some disclosure policies, which were in the Australian accounting reporting context. The process of adoption of IFRS began with the AASB Exposure Draft and the evaluation of the fact that whether IFRS would promote the interests of the Australian economy. Necessary time was given to become acquainted with IFRS and establish information systems. To effectively adopt IFRS, the AASB gave an issue of AASB 1047, which disclosed the effects and inference of Adopting Australian Equivalents to International Financial Reporting Standards in 2004, in the month of April. AASB 1047 embarked on the point that entities needed to reveal the impacts in the financial statements relating to the year preceding to the year IFRS was adopted. It was given emphasis that major characteristics of extractive as well as insurance activities in Australia were retained in IFRS. Problems faced by AASB There were certain issues that made AASB adopt IFRS. There were gaps that were noticed in Australian GAAP that contributed to the adoption of IFRS. The deviation and the shortcomings that were noticed in the preparation of financial statement led to the adoption of IFRS. The need for disclosure policies, which were absent in the previous AASB policies had led to the adoption of IFRS. The lack of transparency did not make the accounting standards of Australia credible and reliable for stakeholders. Thus, AASB moved ahead to adopt International financial Reporting Standards (Barth, Landsman and Williams 2012). However, AASB have to face certain challenges regarding compliance with IFRS. The starting expenses revolving around the adoption of IFRS, especially regarding the compliance with IAS 39 has been high. Another challenge is the transformation from the development of domestic and national standard to contributing and assisting in setting of international standards. AASB has been involved in setting standards that comply with IFRS (Barth, Landsman and Williams 2013). AASB has been seen to transform itself, which has made the board to indulge in research in the activities of extractive industries and intangible assets. This is one of the major challenges that the board has to face. AASB has to comments and introspects all documents of IASB during consultation since the board has to incorporate IFRS features in its accounting standards. This is one of the challenges for the board (Bond, Govendir and Wells 2016). One of the challenges for the board revolved around the fact that AASB had to communicate with IASB of various interpretations and it did not allow the board to develop its own interpretations. This was one of the major shortcomings of the IFRS. It made the unable to address its own issues without having to contribute to IFRS (Kang and Gray 2013). Another issue that adoption of IFRS poses to AASB is the active participation in IPSASB activities. This sometimes poses as a challenge for the board since such active participation at times tend to be a big hassle (Thalassinos and Liapis 2013). AASB has to major contribute to the standards and guidelines of non-trading organization and other public sector organizations. It has to focus and evaluate the different reporting standards. These are major issues that the board has to face in such issues (Kober Lee and Ng 2013). It can be viewed that the major challenge that AASB has to face in adoption of IFRS is mainly revolving around cultural, political and educational issues. The board has to interpret the various standards from time to time and make continuous modifications to the standards of IFRS. Cultural and political differences also tend to be a major shortcoming of IFRS in context of Australia. One of the issues that AASB is the uncertainly regarding the staffing and governance structure of IASB, which impacts on the standard setting process and in the process there is major dilemma in adopting IFRS (Morris, Pickering and Aisbitt 2013). The cultures are always undergoing change and regulation systems are developing and adopting IFRS in such circumstances is a major challenge (Newberry and Ram 2015). Conclusion On concluding it, it can be seen that IFRS has become an important element of reporting standard and accounting standard in various countries. Australian Accounting Standard Board has made rapid progress in adopting IFRS and incorporating its effect in its accounting standards, which yielded many benefit for the accounting board and the reporting standards in Australia. On evaluating the history and background of IFRS, it can be seen that development and progress of IFRS had undergone rapid and radical changes and the success of this reporting standard has transcended the sky. However, irrespective of the numerous benefit, which this accounting standard has provided, there are certain limitations of the IFRS in the context of AASB due to cultural, political and other technical issues. Referencing List Barth, M.E., Landsman, W.R., Lang, M. and Williams, C., 2012. Are IFRS-based and US GAAP-based accounting amounts comparable?.Journal of Accounting and Economics,54(1), pp.68-93. Barth, M.E., Landsman, W.R., Lang, M.H. and Williams, C.D., 2013. Effects on comparability and capital market benefits of voluntary adoption of IFRS by US firms: Insights from voluntary adoption of IFRS by non-US firms.Rock Center for Corporate Governance at Stanford University Working Paper, (133). Bond, D., Govendir, B. and Wells, P., 2016. An evaluation of asset impairments by Australian firms and whether they were impacted by AASB 136.Accounting Finance. Brochet, F., Jagolinzer, A.D. and Riedl, E.J., 2013. Mandatory IFRS adoption and financial statement comparability.Contemporary Accounting Research,30(4), pp.1373-1400. Chatfield, M. and Vangermeersch, R., 2014.The History of Accounting (RLE Accounting): An International Encylopedia. Routledge. Christensen, H.B., Hail, L. and Leuz, C., 2013. Mandatory IFRS reporting and changes in enforcement.Journal of Accounting and Economics,56(2), pp.147-177. Christensen, H.B., Lee, E., Walker, M. and Zeng, C., 2015. Incentives or standards: What determines accounting quality changes around IFRS adoption?.European Accounting Review,24(1), pp.31-61. Daske, H., Hail, L., Leuz, C. and Verdi, R., 2013. Adopting a label: Heterogeneity in the economic consequences around IAS/IFRS adoptions.Journal of Accounting Research,51(3), pp.495-547. Kang, H. and Gray, S.J., 2013. Segment reporting practices in Australia: Has IFRS 8 made a difference?.Australian Accounting Review,23(3), pp.232-243. Kober, R., Lee, J. and Ng, J., 2013. GAAP, GFS and AASB 1049: perceptions of public sector stakeholders.Accounting Finance,53(2), pp.471-496. Miller, P. and Power, M., 2013. Accounting, organizing, and economizing: Connecting accounting research and organization theory.The Academy of Management Annals,7(1), pp.557-605. Moore, C.M., Kasivisvanathan, V., Eggener, S., Emberton, M., Ftterer, J.J., Gill, I.S., Grubb III, R.L., Hadaschik, B., Klotz, L., Margolis, D.J. and Marks, L.S., 2013. Standards of reporting for MRI-targeted biopsy studies (START) of the prostate: recommendations from an International Working Group.European urology,64(4), pp.544-552. Morris, R.D., Gray, S.J., Pickering, J. and Aisbitt, S., 2013. Preparers' Perceptions of the Costs and Benefits of IFRS: Evidence from Australia's Implementation Experience.Accounting Horizons,28(1), pp.143-173. Newberry, S. and Ram, R., 2015. Understanding complexities in international accounting standard setting: agenda entry and the case of IFRS for SMEs. Nobes, C., 2014.International Classification of Financial Reporting 3e. Routledge. Pasko, O., 2016. Due Process of the International Accounting Standard Board.Accounting and Finance, (2), pp.50-56. Thalassinos, E. and Liapis, K., 2013. A Comparative Analysis for the Accounting Reporting of Employee Benefits between IFRS and other Accounting Standards: A Case Study for the Biggest Listed Entities in Greece.International Journal of Economics and Business Administration,1(1), pp.99-124. Walton, P., 2016. Aiming for Global Accounting StandardsThe International Accounting Standards Board 20012011.Accounting in Europe,13(1), pp.121-123. Zeff, S.A., 2016.Forging accounting principles in five countries: A history and an analysis of trends. Routledge.

Martin Scorsese Essays - English-language Films, Martin Scorsese

Martin Scorsese Martin Scorsese. Movie critic, Roger Ebert, has called him a directing god. He has been called the most influential and best director of their time by fellow director, George Lucas. Director Martin Scorsese has been an influential director for the past twenty years. In the 60s class of directors that included, Francis Ford Coppola, George Lucas, Brian De Palma, and Steven Spielberg. Scorsese ranks with this class of artists, and his movies have changed the film industry of America (Friedman I). The impact of Scorsese can be shown in a number of ways, such as his style of directing, the films that he has made, and also the relationships that he has made in the film industry. The first is his directorial skills, which are second to none. Scorsese doesnt just set up the scene, he paints images and feelings into our minds by using camera shots that have become his trademark in the film institution. Another reason for his great success is the films that he directs and the actors he uses. He also has picked certain actors (notable Robert DeNiro) to portray his characters (Kelly 25). In the ruthless business of Hollywood, Scorsese has built loyalties to actor, screen writes and editors whom he uses in many of his films (Kelly 26). Martin Scorsese was born on November 17, 1942 in the East Side of Queens, New York, in an area called Little Italy. Little Italy consisted of about ten blocks, but as Scorsese talks about it, each block had there own boundaries where everyone stayed. He grew up on Elizabeth Street, and he spent much of his time in the movie theater (Scorsese 17). As he was growing up, he had strong Catholic roots in his Italian heritage that would later influence such films as Mean Streets, Goodfellas, etc (Scorsese 18). Growing up, Scorsese was not thinking of becoming a director, but rather a priest. In fact, he went to college to become a priest. He ended up dropping out his first semester, and then attending New York University film school. At NYU, he made several student films that received praise from the school. One short film called Whos That Knocking at My Door starred a young Harvey Keitel. Scorsese financed and made this film entirely by himself. He went on to making documentaries, and then was hired by producer Roger Corman and directed a low budget film, Boxcar Bertha. This opened the door to Hollywood productions (Friedman 31). In 1973, he made his first New York set film, Mean Streets which was a powerful portrayal of life in Little Italy. This film showed the talent he possessed as well as started a relationship with actor Robert DeNiro who would star in eight more Scorsese films (Friedman 47). Scorseses next film was Alice Doesnt Live Here Anymore in 1975 which was a big popular success. The following year, he made one of his best films, Taxi Driver, a disturbing story of a loner cab driver who goes on a mission to clean up the streets. The film received worldwide recognition, and Scorsese moved into a place as an elite director (Friedman 59). Scorsese moved on and made the musical New York, New York that was a tribute to the 40s and 50s musicals that Scorsese grew up enjoying. Scorseses next work was a documentary The Last Waltz in 1978 that is considered to be the best concert movie ever made (Friedman 63). After changing pace, Scorsese returned to his roots, and directed one of his greatest works, Raging Bull. Which is a story of boxier Jake LaMotta portrayed by Robert DeNiro. Scorsese received a nomination for best director, and DeNiro playing the part of a lifetime won the Oscar for best actor. DeNiro gained sixty pounds to fit LaMotta in his older days. The film today still ranks as one of the best ever. It is ranks in the top twenty-five films on the American Film Institutions list of the one hundred best movies of all time (Kellman 108). Scorsese then moved on to comedies with The King Of Comedy, and After Hours. These films didnt do as well nationally. He moved back into drama films with The Color of Money, and moved back

Dreams Essays (2183 words) - Dream, Freudian Psychology,

Dreams The moon had two hands, one holding a bow and arrows and the other a burden strap of a woman. The moon then offered to the dreamer to make choice, but would often try to confuse him by crossing its hands. If he became the possessor of the burden strap, he would be condemned to live as a woman for the remainder of his life. He would be required to dress as a woman, marry another man, and undertake woman's work. Such people were known as a bedache in the Oglala Sioux and suicide was the only way to escape this fate. This is a description of a puberty dream in the Oglala Sioux tribe, this was a very popular ritual that consisted of a young man sleeping in a special place in the wilderness and hoping for a dream that would tell him his role in the tribe. Such dream interpretations were very popular among ancient civilizations and have always held value. However ancient interpretations were based on religious beliefs and cultural adaptations and aren't as nearly as revealing as the modernist interpretation theories of Freud and Jung that are based on life experiences, personality traits and psychological condition. As man developed logic he inquired into the meaning of his dreams. The first developing societies believed that the dreamer enters another real world, the world of power and spirit. This world was seen as real or more real then the waking world, but certainly a more powerful world. The dreamer would then call on tribal elders, matriarchs, patriarchs, priests and shamans to interpret his dreams. Other societies believed that dreams were divine messages from god or could show them how to lead their lives. Among such societies were the Egyptians, the Greeks and the Romans. The Egyptians believed that some of the dreams were omens from the spirit world, but they did not seem to believe that the soul could leave the body and go to a higher level while the person slept. (Delaney 15) They were the first to establish a book of dreams that had many interpretations of dreams and their conclusions. The Greeks respected dreams believing that ?they were messages from gods, that they foretell the future, that they are a means of curing illness and that they enable one to speak with the dead and witness events taking place at great distances?(Delaney, 33.) The Romans inherited most of their views about dreams from the Greeks. Artemidorus, a roman philosopher developed a five volume elaborate collection about dreams, called Oneirocriticon, in which he argued against several Greek beliefs. The two most recognized names in psychology and dream interpretation are Freud and Jung. Freud has been the most controversial psychologist of the 20th century if not of all time. His book, The Interpretation of Dreams was more than just his account of his psychological theories; it was a collection of his most deeply held feelings and beliefs. In this book Freud explains the how dreams originate, the relationship between dreams and other abnormal psychological phenomenon such as phobias, obsessions, and delusions, and develops a new technique for interpretation. Freud also said that while other psychological researchers have dismissed dreams as the nonsensical products of sleep impaired mind, he is going to show that dreams do have psychological meaning and can be interpreted (Bulkeley, 16.) He states that two methods of interpretation have come down to us through history, symbolic analogy and decoding. He says that both of these methods are arbitrary subjective and essentially supe rstitious, but psychologist of his time are foolish to dismiss dreams as a subject of serious scientific investigation. Freud said that he agrees with popular traditions that dreams if properly interpreted are profoundly meaningful. He goes on to say ?I must affirm that dreams really have a meaning and that a scientific procedure for interpreting them is possible?(Bulkeley, 16.) Freud believed that all dreams were fulfillments of wishes. These wishes go through a process called dream-work in which the latent content is disguised in symbols to form the dream images that are the manifest content. This process is necessary because latent wishes are often immoral, or antisocial or relating to basic sexual aggressive instincts of human

Leviathan essays

Leviathan essays Thomas Hobbes in his book Leviathan, during the course of his argument about the social contract we make to surrender our rights of nature a sovereign in exchange for order and peace touches the subject of liberty. Hobbes defines liberty as the absence of opposition( by opposition, I mean external impediments of motion). (Ch 21, p.136). In his argument, Hobbes claims that this state of liberty is mans natural state in which man fully exercises his rights of nature. Hobbes claims that this state of nature leads to warfare and a short life of strife due to everyone exercising or violating these rights. The answer then to Hobbes is for every one to forfeit these rights of nature and create the social contract and surrender to a sovereign in exchange for order. Though how much liberty is left to the subject once entering the social contract? Hobbes states The liberty of a subject lieth, therefore, only in those things which, in regulating their actions, the sovereign hath prae termitted (such as is the liberty to buy, and sell, and and otherwise contract with one another; to choose their own abode, their own diet, their own trade of life, and institute their children as the themselves think fit; and the like). (Ch21, p. 138). In other words the only liberty of subjects is that which is not regulated by any law created by the sovereign to whom all natural rights and liberty are surrendered to by agreeing to the social contract. According to the quote subjects are only free to conduct personal business as see fit, such as eating, sleeping, day to day business dealing, how one chooses to upbringing their children. It implies that upon entering the social contract the subjects liberty or unrestricted movement is now forfeited except in any area that the sovereign has not decided to regulate by passing laws regulate or is impossible to. ...

Philip Kotler's experience Essay Example | Topics and Well Written Essays - 2250 words

Philip Kotler's experience - Essay Example Depending on the market and product characteristics, the competition takes place at one of the product levels. Six levels of product hierarchy with relation to certain other products are described and few possible classifications of the products listed. A notion of product mix, or assortment, is introduced and defined as a combination of all the products offered by a particular market player to its customers. It is characterized by the width, length, and consistency. Product line decisions are important for the product strategy and should be based on product-line and market analysis, considering optimal product-line length and issues of modernization, featuring and pruning. The second part of the chapter is devoted to the brand and brand decisions. Brand is a complex symbol; it identifies certain products and distinguishes them from the competition in the mind of the customer and in the marketplace. Building brand identity is extremely important as it allows the company to increase the differentiation of its products and receive price premiums. Building brand identity requires decisions on the brand's name, logo, colors, tagline, and symbol. Brand strategy decision includes choice between functional, image and experiential brand, and brand development and repositioning. Packaging and labeling are also important parts of the overall product strategy. This chapter is devoted to the marketing and management of services. ... Services can be classified as equipment-based or people-based; requiring client's presence or not; targeting personal or business need; based on the type of the service provider. Four main characteristics of the services are intangibility, inseparability, variability, and perishability. They influence significantly the development and implementation of the marketing strategies for the service firms and pose certain challenges. Marketing strategy elements for the services, besides traditional four Ps, include also people, physical evidence and process. Three main tasks the marketing of services should fulfill are differentiation of the offer from the competition, effective management of the service quality, and improving the employees' productivity. For goods-producing companies marketing of services is important while they sell not only the physical products but the product support services as well. The company should manage its product's life-cycle cost, and meet or exceed the customers' expectations. The offered services may be of several types: facilitating services (e.g. installation, financing, training), value-augmenting services (e.g. product warranties, trade-in allowances), postsale services (maintenance, repair etc.). The recent trends in the product support service include "service unbundling", accumulation of the maintenance services and outsourcing them to the third parties, increasing role of call centers and customer service representatives, and extended warranties. Chapter 16: Developing price strategies and programs This chapter looks in deep into price element of the marketing mix. It is of high importance

Managing coastal environments Essay Example | Topics and Well Written Essays - 1000 words

Managing coastal environments - Essay Example In 1950-1970s, one of the methods used to achieve protection is the establishment of hard rock protections. Although the said method is aimed to minimize the effects of coastal erosion, it caused negative effects such as the increase of the power of the energy waves that can hit the land. This can be attributed to the magnification of wave action that intensified the momentum of the waves. The accumulation of knowledge on the basis of research and data gathering, the advancement of new methods led to the continuous improvement of methods to lessen the effects of coastal erosion. There are different strategies that can be cited that were applied and empirically observed in different localities and countries. One of the examples of methods applied is located in Townsville, North Queensland. The case of the said locality is having natural erosion in the coast in relation to the two tropical cyclones that affected the area for two consecutive years. The protections that had been established had not been enough to sustain the effects of the erosion. This had effects in the tourism of the area since the recreational beaches, which are the main source of livelihood, became seriously eroded. For that matter, actions had been taken by the local council and the authorities to be able to restore facilities to prepare for the vacation season. Included on the proposed action plan is the establishment of new facilities for the tourists, restoration of the beach and construction of four rock headlands to slow the waves and trap sediments. Through the state legislations and redevelopment proposals, the main sources of funding are the state disaster fund and the council supplementary fund. Another case is the Tweed River in New South Wales which is human induced erosion. Actions were taken to be able to keep the river mouth clear on the basis of the susceptibility to erosion. The training