Assignment on Horlicks - 1199 Words

ASSIGNMENT-2 SUB: Pick up a Branded product explain the Segmentation, Targeting, Positioning of the Product HORLICKS - AN INTRODUCTION Horlicks is a name of the company and of a malted milk hot drink. It is manufactured by GlaxoSmithKline in the United Kingdom, South Africa, New Zealand, Bangladesh, Pakisthan, India and Jamaica. Horlicks came to India with British army. British army gave them as a Diet Supplement in the time of World War 1 and then took this as a family drink. It became a sort of status symbol of upper class Indians and middle classes. In recent years, there has been an increase in the scope of the brand in India. Horlicks has become an umbrella brand for a wide variety of products. Now Horlicks is a leading†¦show more content†¦This is probably because whites–whose growth rate is faster than the browns–have the added advantage of being perceived as food which enhances the healthy image of those who are recovering. But gradually they realized that they have to focus on one segment of market that is children. Horlicks is now positioned as a pleasurabl e nourishment drink aimed at children between the age group of 8 -14. Nowadays children have tremendous influence on the things purchased for the family and therefore we want children to prefer Horlicks as a pleasurable nourishment drink. While all the action will be in the general Horlicks segment, the focus of Junior Horlicks (target segment: kids between one and three) will continue to remain the same. Promotion: The company has earmarked around Rs 10 crores for brand promotion throughout 2003, and 70% of this will be spent in next six months. 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A Comparison of Poems against Racism Free Essays

Racism is intolerance and hatred of another race. Many protest poems are used by composers in society to express their desire for social change. â€Å"Strange fruit† by Lewis Allen and â€Å"took the children away† by Archie Roach are haunting lyrics protesting against the area of racism. We will write a custom essay sample on A Comparison of Poems against Racism or any similar topic only for you Order Now Both poets have been influenced by either personal events or events occurring in society. Both Allen and Roach effectively use strong poetic techniques and pursue subject matter to the audience through racism to create a desire for social change in the society. Strange fruit† was written in the mid-1930s about 60 years ago. Lewis Allen whom is a Jewish American communist had seen a photo in the paper of two young boys that had been beaten and hung. This horrific picture encouraged Allen to take action and write this lyric protesting about the lynching that had occurred in Americas South. Allen saw that the lynching of African Americans was generational. He protested against racism to create a desire in society for social change. The powerful techniques shown through the lyric â€Å"strange fruits† are extended metaphor and physical imagery. Extended metaphor is shown throughout the whole lyric as it is continuous which makes it more powerful. This helps the reader relate to the horrific situation and understand how Allen is feeling about the lynching. The physical imagery that is portrayed in the lyric is â€Å"the bulging eyes and twisted mouth†. This shows the haunting image of a person being hung and draws the responders attention to the strong confronting words used to describe the dead †black bodies†. The lyric is extremely confronting and distressing which is deliberately shocking to the audience in attempt to create a desire for social change. Took the children away† was written in 1990 by an indigenous Australian Archie Roach. He had a very difficult life by having a disturbed background and childhood. He was sadly removed from his family at a very young age which was known as â€Å"the stolen generation†. The difficulties that he had suffered as a child encouraged Roach to become a protest poet and stand up for the indigenous Australians. Roaches lyric produces a true story about the aboriginal children that had been forcefully detached from their families. The lyric is extremely confronting to the audience which creates them to feel the desire for social change. There are many poetic techniques employed throughout the lyric â€Å"took the children away† that encourage the responder to understand the racism and concept of the stolen generation. First person technique has been used strongly by Roach in attempt to show that it was his personal recount. This is shown in the finishing line of the lyric â€Å"yes I came back†. This visibly shows the responder that is was roach himself. Anaphora is a strong technique used effectively in the lyric. This is clearly shown in the last stanza â€Å"back to their mother; father, sister, brother, people, land† this shows how the indigenous children had been taken from their family and then later reunited. Therefore both techniques clearly shock the audience and connect with the responders emotions in order to make them see the need for social change. In conclusion â€Å"strange fruits† by Lewis Allen and â€Å"took the children away† by Archie Roach are clearly both powerful protest lyrics protesting against racism. The poetic techniques are used effectively to get their own personal opinion across to the audience. Therefore these effects show that there is a need to create a desire for social change in the society. Many protest songs and poems are used by composers in society to express their desire for social change. Archie Roach’s ‘Took The Children Away’ and Lewis Allen’s ‘Strange Fruit’ are both protest poems in which the area of racism is being protested against. Each poet has been inspired by either events in their life or events in society that they have felt deeply against. Both Roach and Allen adequately and effectively use a wide range of poetic techniques and language devices to successfully carry out their ideas against racism and create a desire for social change through subject matter their purposes are also achieved. Roach strongly uses first person along with anaphora to get his point of view across to the responder. Allen persuasively uses extended metaphor and juxtaposition to make the responder see the need for social change. Archie Roach is an indigenous Australian with a disturbed back ground and upbringing. He was removed from his family at young age as part of ‘the stolen generation’ Roach’s devastating childhood experiences inspired him to develop into a powerful protest poet and be a strong voice for indigenous Australians. A haunting story is told through roach’s song, a true story of aboriginal children being forcefully removed from their family as was done to thousands of aboriginal children during the application of the governments assimilation policies. It is a very confronting song that makes the responder feel a desire for social change. Took The Children Away’ is a protest poem which employs many powerful poetic techniques to encourage the responder to understand the effects and the injustices of racism and the stolen generation. One poetic technique from the lyric that can be highlighted as important is first person as it is very strongly used by roach in an attempt to display himself in the poem. First person is most effective in the finish ing line of â€Å"yes I came back† this is effective because the responder then finally realises that the poem is in fact a recount of what actually happened to Roach. Anaphora is also successfully used in the poem. In the last stanza anaphora is powerfully used by roach, â€Å"Back to their mother; father, sister, brother, people, land† this anaphora is used in order to state all the things that had been left behind and taken away from indigenous children of the time. The anaphora connects with the responder’s emotions in an attempt to shock the responder therefore making them see the need for social change. Lewis Allen was a Jewish man, a school teacher and also a member of the American communist party which was risky and unusual in its self at the time of the 1930’s. Allen was inspired to right by a photograph of a lynching he saw that shocked him. The subject matter of the poem is about the lynching of African Americans in Americas south. Allen saw the harsh injustices of racism and how it was generational â€Å"Blood on the leaves and blood at the root. † He protested against racism in order to create a desire in society for social change. Lewis Allen uses a range of poetic techniques and language devices in order to effectively get his purpose across to the responder. The extended metaphor of â€Å"strange fruit† is a very strong and helpful device. It makes the responder think about the harsh realities and injustices of racism in Americas south the word â€Å"strange† makes the responder comprehend the idea of lynching, it is â€Å"strange† not right, and it is unjust. Juxtapositions is also employed by Allen in the poem â€Å"Scent of magnolias, sweet and fresh/ Then the sudden smell of burning flesh† this juxtaposition is effective as it makes the responder see the harsh realities of lynching by putting these two things together it shocks the responder as it is from one extreme to the other and Allen is attempting to shock the audience in an attempt to create a desire for social change. How to cite A Comparison of Poems against Racism, Papers

Prinsiple Base vs Rule Base Accounting Essay Example

Prinsiple Base vs Rule Base Accounting Paper RULE VS PRINCIPLE BASED CONVERGENCE VS ADOPTION IFRS Assignment1, Group Section 1 Characteristic Additional Comment Criteria Disadvantage Advantage †¢ Provide specific dictates for reporting financial information †¢ Unavoidable. (Accountants must follow these rules or face penalties for noncompliance. ) †¢ Effective rules-based standards require active participation of the financial reporting community to evaluate the resulting quality. Real life practice issues should be brought to the attention of the appropriate ruled based standards-setting bodies †¢ Provides basic guidelines for accountants to follow. Principles-based can be effective where precise rules and ongoing guidance have been the norm, also Financial markets need to be more sophisticated †¢ More standardized accounting statements †¢ May produce more consistent and comparable financial reports across entities †¢ Provides specific answer accounts are looking for and is reliable †¢ M ay improve the representational faithfulness of financial statements. †¢ Accountants can use their principles and judgment to come to conclusions. †¢ While accountants may not arrive at the same specific answer, they will be close enough that being in the same ballpark is acceptable. Makes it easy for accountants in different countries to review and interpret one anothers information. †¢ Lack of flexibility. †¢ According to lack of flexibility, as it focuses on â€Å"checking the boxes† more than portraying an underlying economic reality, rules-based accounting has not worked in practice. †¢ Make standards longer and more complex †¢ Too complex and technical for nonaccountants, such as investors, to understand. †¢ the quest for bright-line accounting rules has shifted the goal of professional judgment from consideration of the best accounting treatment to concern for parsing the letter of the rule. A lack of precise guidelines could create i nconsistencies in the application of standards across organizations. †¢ Difficult to compare companies because accounting statement will vary in style. †¢ A principles-based standard often becomes a rules-based standard in an effort to increase comparability and consistency. †¢ Financial statements rely on individual judgment to interpret and implement the standards. †¢ Allows too much leeway for companies †¢ Puts more responsibility on the company. †¢ Unprincipled people can exploit the system and make unethical decisions. Critic argued that principles-based standards would have no exceptions. For example; principles-based standards may require that there be no exceptions to fair value rules for financial instruments, even if used in hedging transactions; all leases over one year might be capitalized; and all stock options might be valued at market. Principle Based Rule Based †¢ Financial managers in a rules-based setting are more likely to use tr ansaction decisions, selling ‘available for sale’ securities. †¢ Financial managers in the principles-based setting more often se their impairment loss (accounting) decision to engage in earnings management compared to in the rules-based setting. â€Å"Rules-Based and Principles-Based Accounting Standards and Earnings Management Research† By Ferdy van Beest*, Radboud University Nijmegen Section 2 Convergence VS. Adoption Convergence †¢ the Accounting Standard Board of the Country applying IFRS would work together with IASB to develop high quality compatible Accounting Standards over time. Adoption †¢ Implementing IFRS in the same manner as issued by the IASB Covergence Convergence †¢ Cannot eliminate all of differences in both of accounting standards Adoption †¢ Increase cost from changing into IFRS †¢ Lack of staff to adopt into IFRS †¢ Not support special accounting problems in some area Convergence †¢ US GAAP IFRS †¢ Japan †¢ China Example Adoption †¢ European Union †¢ Australia †¢ Singapore RESOURCES ?http://www. ehow. co. uk/info_8333888_difference-principles-rulesbasedaccountingstandards. html#ixzz1PKRmdfl4 ? http://www. ehow. com/info_8370701_advantages-disadvantagesprinciplesbasedaccounting. html#ixzz1PNz3gSeA ? http://www. picpa. org/Content/40856. aspx ? http://www. ventureline. om/accounting-glossary/R/rulesbased-accounting-definition/ ?http://www. ventureline. com/accounting-glossary/p/principlesbased-accounting/ ? http://www. ehow. com/info_8529579_rulesvs-principlesbasedaccounting. html#ixzz1PO0T5xPC ? http://www. nysscpa. org/cpajournal/2004/804/essentials/p34. htm ? http://findartic les. com/p/articles/mi_m0ICC/is_3_71/ai_91967442/ ? http://basiccollegeaccounting. com/understand-the-difference-between-principle-basedversus-rule-based-accounting-standards/ ? http://www. facebook. com/l. php? u=http%3A%2F%2Fwww. ru. nl%2Fpublish%2Fpages%2F 516298%2Fnice_09114. pdf=0de7a ? http://www. harteredclub. com/difference-between-ifrs-conversion-and-ifrs-adoption/ ? http://www. transtutors. com/accounting-homework/IAS-IFRS-and-US-GAAP/benefits-ofachieving-convergence-with-ifrs. aspx ? http://blog. ifrs. com/2009/05/ifrs-convergence-or-adoption. html ? http://www. transtutors. com/accounting-homework/IAS-IFRS-and-US-GAAP/benefits-ofachieving-convergence-with-ifrs. aspx ? http://blog. ifrs. com/2009/05/ifrs-convergence-or-adoption. html Q †¢ 5302110027 †¢ 5302110134 †¢ ?.?. 5302110092 †¢ ?.?. 5402110018 †¢ ?.?. 5402110026 We will write a custom essay sample on Prinsiple Base vs Rule Base Accounting specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Prinsiple Base vs Rule Base Accounting specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Prinsiple Base vs Rule Base Accounting specifically for you FOR ONLY $16.38 $13.9/page Hire Writer

Comedy Techniques in Dumb and Dumber essays

Comedy Techniques in Dumb and Dumber essays One of my favorite comedy films is Dumb and Dumber. The movie is about a limo driver and his best friend, driving across the country to return a briefcase to a woman who had left it behind at the airport. And while driving along, run into and cause many outrageous mishaps. Many theories are present in this movie. You see the disparagement or aggression theories along with the superiority theory. Dumb and Dumber is written very well. It has a lot comedy techniques involved that makes it so funny. At the begging of the movie, Lloyd (Jim Carrey) the limo driver witnesses that Mary (Lauren Holly), the woman he had just dropped off at the airport, had set her briefcase down and walked away without it. Watching the movie, we know that she had set the briefcase down on purpose. Two mob type people were preparing to pick up the drop off. Just before they get to it, Lloyd comes sliding in and snatches the briefcase up to return it to Mary. The superiority theory explains why we think this funny. We know that she had dropped the case off on purpose for someone else to pick it up. But Lloyd doesnt know that this is supposed to happen. Lloyd never catches up with Mary and vows to himself and his best friend Harry (Jeff Daniels) that he is going to return the case to her. They set off from Rhode Island to Aspen not knowing that they are being followed the entire time by the mob characters. We once again laugh at this duos mishaps and misfortunes. Everyone knows th! at Aspen is in Colorado. Another hilarious example of this theory is at a scene where Lloyd and Harry are pulled over for speeding. Lloyd had to pee very badly and couldnt hold it for the next stop. In desperation he fills up empty beer bottles with his urine. After they are pulled over the cop suspects them of drinking and questions them about the beer bottles on the car floor. He grabs one of the bottles and goes to ...

Drafting an Academic Plan of Study for Student Growth

Drafting an Academic Plan of Study for Student Growth An academic plan of study is a way to provide more accountability to students who are struggling academically. This plan provides students with a set of academic goals tailored to their needs and provides them with assistance in reaching those goals. An academic plan of study is best suited for students who may lack the motivation necessary to succeed academically and needs some direct accountability to keep them in check. The motivation lies in the fact that if they do not meet their goals, then the student will be required to repeat that grade the following year. Developing an academic plan of study gives the student an opportunity to prove themselves rather than retaining them in their current grade which could have an overall negative effect. The following is a sample academic plan of study that can be modified to fit your specific needs. Sample Academic Plan of Study The following plan of study takes effect on Wednesday, August 17, 2016, which is the first day of the 2016-2017 school year. It is effective through Friday, May 19, 2017. The principal/counselor will review John Student’s progress at a minimum of a bi-weekly basis. If John Student fails to meet his objectives at any given check, then a meeting will be required with John Student, his parents, his teachers, and the principal or counselor. If John Student has met all of the objectives, then he will be promoted to the 8th grade at the end of the year. However, if he fails to meet all of the listed objectives, then he will be placed back into the 7th grade for the 2017-2018 school year. OBJECTIVES John Student must maintain a 70% C- average in each class including English, reading, math, science, and social studies.John Student must complete and turn in 95% of their classroom assignments per class.John Student must attend school at least 95% of the required time, meaning they can only miss 9 days of the total 175 school days.John Student must show improvement in his reading grade level.John Student must show improvement in his math grade level.John Student must set a reasonable Accelerated Reading goal for each quarter (with principal/counselors assistance) and meet that A.R. goal every nine weeks. Assistance/Action   John Student’s teachers will immediately let the principal/counselor know if he fails to complete and/or turn in an assignment on time. The principal/counselor will be responsible for keeping track of this information.The principal/counselor will conduct bi-weekly grade checks in the areas of English, reading, math, science, and social studies. The principal/counselor will be required to inform both John Student and his parents of their progress on a bi-weekly basis via conference, letter, or telephone call.John Student will be required to spend a minimum of forty-five minutes for three days a week with an intervention specialist specifically focused on improving his overall reading level.If any of John Student’s grades drop below 70%, he will be required to attend after-school tutoring at a minimum of three times per week.If John Student is failing to meet two or more of his grade requirements and/or two or more of his objectives by December 16. 2016, then he will be d emoted to the 6th grade at that time for the remainder of the school year. If John Student is demoted or retained, he will be required to attend a Summer School session. By signing this document, I agree to each of the conditions above. I understand that if John Student does not meet each objective that he may be placed back into 7th grade for the 2017-2018 school year or demoted to the 6th grade for the 2nd semester of the 2016-2017 school year. However, if he meets each expectation then he will be promoted to the 8th grade for the 2017–2018 school year.    __________________________________ John Student, Student __________________________________ Fanny Student, Parent __________________________________ Ann Teacher, Teacher __________________________________ Bill Principal, Principal

Development of Japanese Bond Essay Example | Topics and Well Written Essays - 2500 words

Development of Japanese Bond - Essay Example The world is growing so fast and every body needs to achieve high goals, money and fame in limited time. For being on top, every person does their best - hard work, efforts and sincerity can only lead a person towards the top. Every field requires day to day changes and updating. The investment industry is not as high profile as it used to be following the global economic crisis but some industries are still up on their feet. There are number of features of bonds, some of them are briefly discussed below: nominal amount, issue price, maturity date, coupon, coupon dates, indentures and covenants sinking fund, options. There are different types of bonds available in market, each of which has its own features and requirements. Bond by foreign entities brings new and wide ways of earning money. Japanese bonds are sold by the Japanese government which offers a number of bonds including revenue bond and subsidy bonds. Japanese bonds are much similar to treasury bonds which are widely sold in United States under the provision of government. Japan has faced lots of problem in the market including a numbers of risks. Bonds sold by foreign markets always have a great scope and region for earnings. There are always low credit spreads on Japanese bonds especially BBB related bonds. CAPM is an additional risk factor in market faced by Japanese bond. Under Y-CAPM -risk and -risk can be determined (Bank of Japan, 2000). The estimated Wright of -risk was 2.6 % in Japan and on the other hand, it is compared with 12.5 % in United States. The big difference between lower degrees of relative risk reflects the risk aversion in Japan. The key problem of Japanese bond is always the policies of Japanese government. Rate of bonds in international markets reflects a lot in economy of country. I n case of Japanese bond deficiency it highly affects the economy of Japan and it shows the competitiveness and performance of Japanese firms (Paul, 2001). This change highly reflects the generally priced risk in Japan. Basically in Japanese market two models are applied i.e. conditional model and unconditional model. The major issue is asset pricing in an international context is exchange

Motivating Employees Case Study Essay Example | Topics and Well Written Essays - 1500 words

Motivating Employees Case Study - Essay Example Apart from training I would recommend that employees are given more freedom to air their views in terms of working conditions and service delivery to clients. Motivation is a very important factor and therefore would recommend that management reviews compensation rates against industry averages as well as cost of living so that our employees do not start looking elsewhere. My preferred intervention option to the situation at the Argosy, is to critically look at motivation. This is because motivated employees are very willing to work, would commit their time as well as energy towards the attainment of organisational goals. This translates into exemplary service which in turn makes customers happy and portrays the organisation’s public image in positive light. To achieve this I would recommend that employees are allowed freedom to express their personal views without any fear of victimisation and their views be taken with seriousness. This can be implemented immediately and should really change attitudes among employees as they will feel appreciated as part and parcel of the organisation. Secondly is through good compensation and on this I think prorating compensation rates against industry averages and cost of life is very important. A task force should be formed to carry out a study on this within a month and come up with the best possible rate s. In an interview with the Head of the Training Department at a local hospital on their training programs and tracking of the same learnt that training is a very important of any organisation. Equally important is the choice of whether to decentralise or centralise train and how to track the same as tracking helps in identifying gaps and necessary interventions. For this reason the hospital has chosen the centralised option for its HR training function because it is easier to track, obtain feedback on improvements directly from the