Explanation Of Physician Assisted Suicide - 1262 Words

Physician assisted suicide has been legal in Oregon since November 1997. Over 750 people have taken advantage of this law since it was passed. Many people think there is something wrong with such this and it should be outlawed. I will argue that there is no moral basis for the outlaw of such a practice. Explanation of physician assisted suicide Physician assisted suicide occurs when an ill patient consults a doctor and decides that they would like to end their life. Typically, the patient is prescribed a medicine that, when taken, will cause death rather quickly. Terminally ill patients favor this because it offers an end that would be less painful for them or their families. Rather than die in a hospital attached to tubes and machines,†¦show more content†¦A person who is dying of a terminal illness is faced with only one certainty; they will die from this disease. A doctor can say roughly the amount of time that a patient has, but they exact date and level of pain is hard to determine. Many may look to a physician for the answer on if they should/shouldn’t choose PAS, however, the only role a physician plays is giving the medical diagnosis and working with the patient to get what the patient feels is the best option. Therefore, the decision the patient makes doesnà ¢â‚¬â„¢t make the physician a moral guide, but rather a person doing their job. The last big decision people who are terminally ill have is when/how to die and it has to be their own and it has to be respected. Argument against Physician Assisted Suicide When a person commits suicide claiming their right to autonomy as a defense for such an action, they are giving up that very right. Leon Kass would describe this as a tragedy. If person is fighting for something with all their might, such as their right to be free, but then they allow that thing to be taken away to show they have the freedom to choose, they have undermined their whole argument. Using just autonomy as a basis for physician-assisted suicide is simply a contradiction. When a patient decides to end their life, but not by their own hands, they are telling a physician that they have

Personal Statement On Health Administration - 867 Words

Dorela Voshtina Health Administration I was nine years old when my family made the strenuous decision to come to America; with only a few clothes and barely any money, the pursuit of the American dream seemed more like a fantasy than anything else. Ever since I was young, I was drawn to the medical field. Looking back, it all appears as a nightmare now: a cold room, no electricity, and my parents imploring for the nurses help. Yet this nightmare was my first-hand experience of the detrimental effects of a limited health care. Growing up in a poor town in Albania, I faced minor health concerns, but it wasn’t until I got sick with a common cold that my life almost ended. The unsanitary hospital condition and the lack of medications were part of the sad reality I could not escape from. Thus today, it is my goal to make a significant contribution to the health of the future generations. My passion for the medical field combined with my determination on building and perpetuating an outstanding healthcare service, has led me to pursue a master’s degree in Health Administration My aspiration for the medical field was enforced as I observed the positive effect my primary care doctor had on my family. The accessibility and quality of health care services that my family and I received from Dr. MendesShow MoreRelatedPersonal Statement On Health Administration1227 Words   |  5 PagesWaheebAyub HADM 5033 - Leadership Dr. Decker Personal Mission Statement As a Student in University of Houston Clearlake in Masters in Health Administration and a future Healthcare administration Executive, I will prosper and establish myself as a great example in the Healthcare administration field with the necessity of obtaining knowledge and experience. I will improve the healthcare industry with my skills obtained from this very school and my experiences in the field. 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Marketing and Competitive Environment of QU

Question: Discuss about the Marketing and Competitive Environment of Queensland University of Australia. Answer: Background The University of Queensland is familiar with the new realities that are occurring in the sector of higher education which would threaten its status in the future and their prosperity. The professor Trevor Grigg has been interviewed in the year 2006 in March where he acknowledges that some of the difficulties are being faced by the university as it is making an attempt for remaining significant in the operating environment globally which is becoming more competitive rapidly. In both domestic and the international markets the recruitment of the student is facing difficulties this is partly because of the competition that is increasing. It has been expressed as a concern by Director Mr. Lindsay parker. Hence, for the university to become successful the new alliances are being developed and the arrangements are made collaboratively for marketing purpose so that it will be complementing the strengths that are already present. In doing so the university needs to evaluate the comparison of the standards against the best universities in the world so that it would remain significant. Market summary The University of Queensland is founded to operate a model of hub and spoke, with the help of the organization of the marketing and the network of communications. This aims atr improving the efficiency of the communications and marketing at the University of Queensland. With the help of network, the consistency of the branding and the messages are making sure where the coordination of the activities is improved (Allen, 2016). It will be helpful in maximizing the resource usage and will provide the network for all who are involved in the marketing and the communications for sharing the plans and the information in order to compete with the other universities in the market. The variety of opportunities for professional development is accessed by them. The major elements of the network will include: Quarterly meetings regarding the network are coordinated The opportunities for professional development in which the annual conference is included The monthly e - newsletter is distributed known as the network. This keeps the staff informed about the various key activities that are undertaken by the management for competitive advantage and marketing For the positions of marketing and communications, they are interviewed and recruited with assistance The email list is created by the management of the University so that staff who so ever are interested will share the information with the network members for marketing Coordination is maintained in such a way that it wants to deliver the continuous support of marketing and communication in order to achieve the major milestones of University of Queensland Demand assessment According to parker the increase of the competition undoubtedly is found to be the factors for assessing the demand of the universities among the population. It is in the argument that the majority of the students from Australia is unwilling to travel for the university study. It is the reason why there is a shortfall in the applications of the university (Bianchi Andrews, 2015). Most of the students according to Parker would prefer for attending the local university even if the reputation and the quality of studies are less when compared with that of the University of Queensland. In addition to these difficulties, the University of Queensland is experiencing the problem of increasing the number of graduating students at the undergraduate level as per the policy of the government. This is the reason why the establishment of new schools has been done in competing for these universities (Cross, Belich Rudelius, 2015). Segmentation and target market The strategic management has provided many frameworks and the conceptual tools that are ranging from the analysis of the indusial techniques that have been popularized by (Eggert, Ulaga Drapier, 2015) to the portfolio analysis metrics that are popular. But this direction of influence was not in one way, rather it has been segmented. The philosophy of marketing that is customer based and the various concepts of segmentation, positioning of the brand, and the product life cycle is also influenced by the strategic management. The University of Queensland has segmented its research not in some particular area rather it wanted to investigate in the sustainable tourism, marketing of tourism, environmental volunteering, under graduation programs, graduation program, etc. and much more. Referring to the target market for universities is mostly the student based population. With the technology that is empowered with the customers the spread of media, channels and the contact points of customers and the data of the students are collected and then the organizations will rethink the need of the role of the marketing in the targeted markets (Grewal, Roggeveen Shankaranarayanan, 2015). It is the responsibility of the marketing managers to reach the students locally, domestically and internationally as these are the targeted areas. Current marketing mix analysis The current marketing mix that is followed by the University of Queensland is based on the target market, the needs of the customer, marketing that is integrated and the success of the organization. These are considered to be the four pillars upon which the concept of the marketing rests. It has been explained by Kotler that the activities of marketing are involved in having an understanding and the selection of the group of customers whose wants and needs that the organization will choose to satisfy. A unique mix of ingredients is created by them, which include the distribution, promotion, price, products and services and the approaches made for valuing the needs of the customers more than that of the competitors. Hence, it is argued by the satisfaction of the customer and their retention will lead to the success of the organization (Griffith Hoppner, 2013). Marketing is treated as the competence of high-level management by making the brand and the customers at their heart. A competitive strategy of marketing that is based on the insight of the customer is considered to be important for the success of the business. The marketing executive uses the customer-centric strategy for developing their university. In this, the potentials and risks of the marketplace are taken into account and the contemporary best practices are incorporated (Hattula, et al., 2015). PEST analysis A PEST analysis is known as the process of identifying the political, economic, social, and technological factors which affect their supply chain of the University of the Queensland, locally and internationally. Political The current local and international legislation Legislation that is planned or future Policies of government Other regulatory agencies Political issues Grants, fundings and other initiatives Economic: The trends and growth of economy Inflation rates, local tax, interest Global economic factors Trends of industry Markets that are growing and declining Environmental factors Social: The trends of the customer The trends of lifestyle Demographics Opinions of media Key events Brand image and marketing Issues related to ethics Technological: RD and research Incentives in technology Advancement in technology Entry barriers SWOT analysis The concepts from the grounds of marketing and the strategic management, which appear to be relevant to the current research include the SWOT analysis along with the strategic formulation, mission, values, needs of customers, marketing mix, etc. the SWOT analysis of the University of Queensland relating to the contributions of their research for development is shown below: Strengths: Independence- it has control over their research and curriculum conducted in the university The academic Morales are high Mainly focuses on the information systems specialization Allocation of resources can be done efficiently It has a collaboration that is beneficial with other academics Selection of students is informed Weaknesses: Economic downturns are faced by the students With the business academics, their collaboration is reduced The business content in the curriculum of information systems is diluted The competitive strength internally is reduced Limitations from other facilities Opportunities: For promoting the information systems discipline separately it has got an opportunity For distinguishing the external abilities opportunity is provided For accessing the industry International reputations are enhanced Threats: During the situation of IT downturn, the threat of damage is increased Hardware and software undesirability threat Apparent Commoditization of IT Value and brand positioning The strategies that are used for developing the value and for positioning the brand will vary markedly. However, the common things are known to exist in the attention that is given by the universities while building the brand and taking initiatives for positioning it (Honeycutt Jr, Ford Clarke, 2015). The value is created by improving the teaching and the outcomes of learning, the services, and support for the student is enhanced, the research in strategic areas is developed, the infrastructure of the campus is developed along with the facilities and the marketing practices are strengthened (White, 2015). The current difficulties in recruiting are being addressed by the University by making an attempt in building the brand positioning of the University of Queensland more specifically in the regional areas. This is done by examining the offerings of the product critically and the amount of time spent on advertising is increased and also promotion (Lantos, 2015). For recruiting the international students who pay fees in more numbers and are of good quality. The University of Queensland is making an attempt in strengthening the arrangements of collaboration with their partners in the nontraditional markets (Lewis SIU, 2015). For instance, for the persistence of the reputation of the university and for maintaining the brand value the university is adhering to their resources and assets which are based on the view from the competition (Marta, et al., 2013). By concentrating the research the recognition of the importance of the maximum outcomes of the quality which is adhering to the core competence is being followed References Allen, J. M. (2016).Marketing matters: A quantitative study regarding whether online universities' marketing messages can affect hiring managers' perceptions of online degrees(Doctoral dissertation, CAPELLA UNIVERSITY). Bianchi, C., Andrews, L. (2015). Investigating marketing managers' perspectives on social media in Chile.Journal of Business Research,68(12), 2552-2559. Cross, J. C., Belich, T. J., Rudelius, W. (2015). How marketing managers use market segmentation: An exploratory study. InProceedings of the 1990 Academy of Marketing Science (AMS) Annual Conference(pp. 531-536). Springer International Publishing. Eggert, A., Ulaga, W., Drapier, L. (2015). Customer-Perceived Value in Business Relationships: A Cross-Sectional Survey Among Purchasing Managers in Germany. InProceedings of the 2000 Academy of Marketing Science (AMS) Annual Conference(pp. 395-395). Springer International Publishing. Grewal, D., Roggeveen, A. L., Shankaranarayanan, G. (2015). Marketing-ITS integration: Developing next-generation managers.Evolving entrepreneurial education: Innovation in the Babson classroom. Bingley, England: Emerald. Griffith, D. A., Hoppner, J. J. (2013). Global marketing managers: Improving global marketing strategy through soft skill development.International Marketing Review,30(1), 21-41. Hattula, J. D., Schmitz, C., Schmidt, M., Reinecke, S. (2015). Is more always better? An investigation into the relationship between marketing influence and managers' market intelligence dissemination.International Journal of Research in Marketing,32(2), 179-186. Honeycutt Jr, E. D., Ford, J. B., Clarke, I. (2015). Chinese Managers Attitudes Toward Sales Careers. InProceedings of the 2000 Academy of Marketing Science (AMS) Annual Conference(pp. 405-409). Springer International Publishing. Lantos, G. P. (2015).Consumer behavior in action: Real-life applications for marketing managers. Routledge. Lewis, L. F., SIU, W. S. (2015). Corporate Entrepreneurship and Ethical Decision-Making of Marketing Managers. InProceedings of the 1997 World Marketing Congress(pp. 646-655). Springer International Publishing. Marta, J. K., Singhapakdi, A., Lee, D. J., Sirgy, M. J., Koonmee, K., Virakul, B. (2013). Perceptions about ethics institutionalization and quality of work life: Thai versus American marketing managers.Journal of Business Research,66(3), 381-389. White, J. C. (2015). Marketing Managers' Interpretation of and Response to Strategic Marketing Information: The Influence of Cognitive Style and Perceived Organizational Culture. InProceedings of the 1999 Academy of Marketing Science (AMS) Annual Conference(pp. 186-187). Springer International Publishing.

Small and Medium Sized Enterprises

Question: Discuss bout the Small and Medium Sized Enterprises. Answer: Introduction The essay provides a brief understanding of different concepts of measurement in the context of the present AASB (Australian Accounting Standards Board) /IASB (International Accounting Standards Board) framework.AASB is engaged in formulating Financial Reporting Councils policy for adopting the standards of International Accounting Standards Board (IASB). Discussion has been made in the essay by analyzing an Australian companys annual report for the year 2016 in context of AASB/IASB principles. The company selected for the purpose is AGL Energy Ltd. This study also discusses the problems of measurement, using AGLs annual report. Further, measurement issues are also evaluated. Finally, the essay concludes with the discussion of the role of useful information and recommendations regarding decision-making process of the organization. Background of AGL Energy Ltd AGL Energy Ltd. is an oldest Australian Gas Light Company. The company began its operations in 1837 in Sydney and became a second company to list on the Australian Stock Exchange. It is a leading company among Gas retailers and distributors of Australia. AGL deals with energy products and services of Australian economy (Nelson and Orton, 2016). The company has expanded its operations across New South Wales,Victoria,South AustraliaandQueensland. It provides gas and electricity to 1.4 million and 1.8 million customers respectively. It mainly has four business segments, named Retail Energy, Merchant Energy, Upstream Gas, and Energy Investments. It possesses a diversified power generation portfolio which includes hydro, and wind energy. At present, AGL Ltd. is a largest developer of renewable energy assets. Brief Introduction to AASB/IASB The Australian Accounting Standards Board (AASB)/IASB is a government agency of Australia that works under theAustralian Securities and Investments Commission Act 2001. It develops and maintains financial reporting standards that can be applied to both private and public sector companies of Australia (Horngren et al., 2012). The Board also contributes in facilitating a single set of accounting standards for worldwide use. It promotes main objects of IASB so that Australian companies can compete effectively across the world. The vision of AASB is to become recognizable among leading national standard setters. The mission of the Board is to meet Australian users requirements by establishing sound reporting standards. In July, 2004, the AASB has declared Australian Accounting Standards equivalent to IASB standards. This is done to bring uniformity and consistency in the work of AASB in order to meet the Financial Reporting Council strategic directions (AASB, 2014). AASB sets standards for all kinds of entities who prepare financial statements, while IASB mainly emphasize on profit-making entities. Concepts of measurement in context AASB standards Measurement in financial statements refers to a process which assesses the balance sheet and income statement items in monetary terms. The Australian Accounting Standards Board (AASB)/IASB are responsible for making and formulating accounting standards. It includes three measurement principles in a revised conceptual framework (Bazley et al., 2014). These principles indicate financial reporting objective and its qualitative characteristics. The three principles are described as follows: This principle states the important information given by a specific measurement method, which has a significant impact on the statement of financial position and statement of profit or loss (Barth, 2013). This principle affects AGLs statement of changes in Equity and the notes to financial statements. This principle states that cost of a specific measurement should be legitimize so that existing and potential stakeholders of AGL can be benefitted from the reporting system. This principle states in order to provide relevant information, minimum number of measurements must be used (Armstrong et al., 2010). Also, the required changes should be incorporated and clearly explained in measurement methods of AGL Energy ltd. Categories of measurement methods According to IAS 16, the term includes depreciated or amortized costs of financial assets and liabilities, accrual interests, and other historical costs. It also involves impairment of assets which are more troublesome. Because amortized cost of measurement involves discounted estimates of cash-flows, it is also known as cash-flow-based measurement (Biondi, Lapsley, 2014). Also, AGL Energy follows IAS 2 (inventories) which specifies costs of purchases, conversion costs and other costs related to bringing of inventory to the present location, to be included in costs. Fair value and other current market-prices: IFRS 13 states that fair value is a price received from selling of assets or price paid to transfer a liability in the principal market under existing market conditions. Using fair value technique, AGL makes it easier for users to understand the principles of measures adopted by it (Perera and Chand, 2015). The term also includes estimated cash flows of assets or liabilities, time-value of money, risk premium, and other factors of the comapny. Other measures based on estimated cash flows: Some measurement methods under IFRS are based on estimate cash flows, which are used for impairment of financial and non-financial assets, lease receivables, net realizable value (NRV) of inventories, provisions, and deferred tax assets and liabilities. By minimizing the number of measurement methods and further expansion, AGL makes its financial statements more reliable. Problems of measurement in context of AASB standards Measurement issues for elements: The AASB/IASB considers the issue of whether assets and liabilities are measured at cost or the value specified by AASB/IASB framework. Cost is considered more reliable by companies as it is identifiable. However, it is not useful for users as it represents the historical cost of assets or liabilities. To overcome this problem, AGL Energy uses valuation method because it is up to date (Bamber and McMeeking, 2016). But, it is not always reliable which creates an issue that which measurement method a company should use. IAS 40 (Investment Properties) and IAS 16(Property, Plant and Equipment)specify that companies should be allowed to use their own accounting policy for measurement purpose. The IASB/AASB considers following measurement bases, which usually creates issues for AGL Energy ltd.: Market Values: Market values do not recognize the difference between market buying prices and market selling prices. For AGL, entry and exit values of assets and liabilities are not the same as these market values are based on measurement basis adopted by the company. This is also because transaction cost is generally added or deducted from market price at which buyers and sellers meet. However, AASB/IASB do not convince with this measurement basis as this concept does not evaluate fair value. Historical Cost: AGL records its assets and liabilities at historical cost. On the other hand various companies recognize them on fair value or fair value plus directly attributable transaction cost or fair value less selling costs. According to AASB/IASB, this measurement basis lack clarity and consistency. Some companies adopt mixed measurement model which reflects different economic concepts of value of different items of financial statements. As a result, issues arise because a meaningful comparison of different companies cannot be made as different measurement scales are applied to different assets and liabilities. AASB/IASB states that historical cost and current cost are two different things. Historical cost may not have much relevance unlike other measurement bases, due to significant changes in prices. However, current cost and historical cost are considered as a same concept by various entities which may create further issues for them. Replacement Cost: AASB/IASB observed that the term replacement cost in context of impairment of assets and cost in fair value measurement is considered to be materially the same. AGL used to treat them interchangeably for some specialized assets. The Board also states that this accounting practice of companies is not valid and may create confusions in various circumstances. AASB/IASB also proposed to overcome issues regarding depreciated replacement cost. It specifies that not-for-profit companies are not required to use depreciated replacement cost as a measure of value, if such companies are not dependent on assets ability to revenues. Issues relating to Concept of capital and Concept of capital maintenance: AASB/IASB realized that many companies get confused regarding the concept of capital and capital maintenance. Capital signifies a name for a companys wealth. It determines the measurement basis that a company should apply to its assets and liabilities (Hail et al., 2010). On the other hand, the concept of capital maintenance determines the need to adjust opening balance of equity before assessing the entitys results for a particular period. The key issue here arises for AGL is regarding the requirement of recognizing price changes that affect assets and liabilities of a company. Issues in measurement in the context AASB standards There are various issues that AGL faces by adopting the framework of AASB/IASB. In order to make information more useful, it must be neutral, faithful and capable of helping in effective decision-making process. There are mainly five elements which create issues for AGL Energy, while preparing financial statements (Cordery and Simpkins 2016). They are described as follows: Assets: An asset is a valuable resource of a company which possesses some economic value. It may be current asset or non-current asset. It includes machinery, stock, goodwill, and cash. According to AASB/IASB, legal ownership is not necessary for determining whether an asset belongs to a particular company or not Kraal, D., (Yapa and Joshi, 2015). It is the control of an asset that is a major determinant. For instance, IAS 17 specifies that a lessee should recognize an asset as its own if all the risk and rewards relating to that belongs to him. It would not affect his ownership even if the lessee does not legally own that asset. It reflects that economic reality of an asset is the key issue which affects the faithful presentation of financial statement of an entity. Liabilities: A liability is an obligation of a company which arises from its past events. It may be current or non-current, for example, creditors, bank loan, and debentures. According to AASB/IASB, for recognizing a liability in financial statements, there must exist a present obligation. It must be recorded at its present value so as to reflect time factor (Birt et al., 2013). IAS 37 also considers Provisions, Contingent Liabilities and Contingent Assets of AGL to be consistent with AASB/IASB standards. They represent the liability related to future events. So, in many cases such a presentation creates issues in financial statements for recognizing liability. Equity: Equity in AGL represents the interests of its owners in companys assets. It is an aggregate of companys liabilities and capital introduced by its owners (Jamal et al., 2010). In many companies, benefits of equity in subsidiaries are not enjoyed by the parent company. These are recorded under other components of equity. It sometimes crates issues in identifying the net amount of equity of the whole company. Income: Income refers to the amount earned by a company from its business activities. It enhances the economic benefit of the company during a particular period. Most income of AGL is recorded in income statement of a company as it is derived from normal operations of business (Kraal et al., 2015). However, AASB/IASB requires certain types of income to be recorded in equity account i.e., reserves. Such incomes include revaluation profit or loss on assets or liabilities. Issues arise when AGL recognizes such gains in income statement although such transactions do not represent income for the company. Expenses: Expenses are defined as the outflow of amounts which lead to decline in the economic benefits of a company (Potter et al., 2013). These include payment of salary, rent and interest and depreciation. However, some companies record payments of dividend to equity as companys expense. AASB/IASB specifies that such outflows do not form a part of companys expense and therefore, not recognized in income statement. Such outflows are recognized as appropriation of profits and are deducted from retained earnings of AGL. Relationship and Impact between the measurement concepts employed in AGL Energy Ltd AGL Energy Ltd. adopts the measurement concept of fair market value in competitive market because in competitive market the objective behind implication of fair value is to endow with a cap in relation to market prices. These fair value prices are not the lowest price and are also not the effective price. These fair value prices are used by the AGL Energy for formation of financial statement (Kober et al., 2013). The fair value prices helps in identification of true worth of organization. Moreover, it is very important to find out the relationship regarding market contract prices and standard contract prices. In addition to this reliable measurement concept is also followed by AGL Energy Ltd. which includes that the liability are mentioned in balance sheet to show the monetary expression in terms of obligation to forgone economic benefits. The measurement of various liabilities stated in balance sheet may vary in terms of reliability (Dagwell et al., 2011). So, AGL Energy Ltd. provid es verifiable evidence of the nominal amounts paid by the company and the dates of payment for the majority of liabilities. AGL adopts the concept of providing Comparative information in which the organization provides information to the investors and other stakeholders so that they can be able to identify the exposure to risk faced by the organization in managing its diverse portfolios. The organization also provides Electricity Hedging Policy in public so that the investors and stakeholders can be updated about the financial position of AGL Energy Ltd (Escosa, 2016). The organization also provides financial statements at the end of the financial year so that the comparative analysis can be made by the investors and stakeholders about the profitability of the company over a period of time. AGL Energy Ltd. adopts the concept of going concern and formulates its financial statements on the basis of going concern principle (Ewert Wagenhofer, 2012). AGL Energy follows the concept of consistency in presentation which shows the items in the financial statements in consistent with one period over another so that an easy analysis can be made. AGL Energy Ltd. follows the written down value approach for calculation of depreciation and follows this approach over the years (Escosa, 2016). AGL Energy Ltd. follows the principle of materiality in which all the material information regarding similar class is presented all together and items of different class are to be presented separately. AGL Energy Ltd. follows the frequency of reporting principle. The organization publishes the complete set of financial statements yearly. AGL also publishes the interim financial statement report at the end of the quarter in the year. The objective behind publication of financial report is to make the investor aware of the financial condition of the company (AGL, 2016). The organization also follows the principle of accrual basis of accounting. AGL Energy Ltd. records the income and revenue when they are received in cash and record the expenses when they are going to incur. AGL Energy uses the concept of valuation technique so that the fair value can be measured of the transaction (Vinnicombe, 2010). AGL Energy represents the financial position, financial performance and cash flows with due faith and also makes a reflection on the economic substances of transactions occurred. Same accounting policies are adopted for the same transaction by the organization. Consistency in accounting policies will make the comparison easy (Dagwell et al., 2011). AGL Energy follows AASB 108. The organization correct any material prior period mistake in the first financial report after the error has been find out by restating the comparative amount in the financial statements of the organization. Conclusion From the above discussions, it is concluded that application of measurement principles in context of AASB/IASB standards have a significant impact on not-for-profit entities and public sector entities of Australia. AGL Energy ltd. also adopts these measurements in its current accounting practice. It is also identified that the company is affected by AASB 13 in various aspects of its business activities. Above discussions also found that AASB has been widely recognized internationally for its meaningful contribution in the development of uniform accounting standards. Role of accounting concepts and principles can be reflected in the operations of AGL Energy ltd. On the basis of facts described in this essay, it can also be said that the objective of AASB framework is not to rationalize treatments in existing standards but to incorporate IASB conceptual framework into AASBs conceptual framework. The conceptual framework of IASB is likely to have a major impact on the future guidelines of IFRS. However, it is recommended to AASB to focus on economic phenomena like scarce resources and claims along with changes in them as well. The Board should also take into account the latest thinking developed in standard projects. Also, in order to become more recognizable, AASB should not refuse to develop specific requirements in its existing standards that may be different from its conceptual framework. References AASB, C. A. S. (2014). Business Combinations.Disclosure,66, 77. AGL (2016). Sustainability Performance Report. Retrieved from: https://www.agl.com.au/-/media/AGL/About-AGL/Documents/Media-Center/What-We-Stand-For/2013/AGL051_Sustainability-Report_2013_HR.pdf?la=en Armstrong, C. S., Barth, M. E., Jagolinzer, A. D., Riedl, E. J. (2010). Market reaction to the adoption of IFRS in Europe.The accounting review,85(1), 31-61. Bamber, M. McMeeking, K. (2016). An examination of international accounting standard-setting due process and the implications for legitimacy.The British Accounting Review,48(1), 59-73. Barth, M. E. (2013). Measurement in financial reporting: The need for concepts.Accounting Horizons,28(2), 331-352. Bazley, M., Hancock, P. Robinson, P. (2014). Contemporary Accounting PDF. US: Cengage Learning. Biondi, L., Lapsley, I. (2014). Accounting, transparency and governance: the heritage assets problem.Qualitative Research in Accounting Management,11(2), 146-164. Birt, J., Rankin, M., Song, C. L. (2013). Derivatives use and financial instrument disclosure in the extractives industry.Accounting Finance,53(1), 55-83. Bloom, M. (2013).Double accounting for goodwill: A problem redefined. UK: Routledge. Cheung, E., Evans, E., Wright, S. (2010). An historical review of quality in financial reporting in Australia.Pacific Accounting Review,22(2), 147-169. Cordery, C.J. Simpkins, K. (2016). Financial reporting standards for the public sector: New Zealand's 21st-century experience.Public Money Management,36(3), 209-218. Dagwell, R., Wines, G. and Lambert, C. (2011). Corporate Accounting in Australia. Australia: Pearson Higher Education. Escosa (2016). Energy in Action. Retrieved from: https://www.escosa.sa.gov.au/ArticleDocuments/774/120827-ElectricityStandingContractWEC-DiscussionPaperSuppSubmmission-AGL.pdf.aspx?Embed=Y Ewert, R., Wagenhofer, A. (2012). Using Academic Research for the Postà ¢Ã¢â€š ¬Ã‚ Implementation Review of Accounting Standards: A Note.Abacus,48(2), 278-291. Hail, L., Leuz, C., Wysocki, P. (2010). Global accounting convergence and the potential adoption of IFRS by the US (Part II): Political factors and future scenarios for US accounting standards.Accounting Horizons,24(4), 567-588. Horngren, C., Harrison, W., Oliver, S., Best, P., Fraser, D., Tan, R. (2012). Financial Accounting. Australia: Pearson Higher Education. Jamal, K., Bloomfield, R., Christensen, T. E., Colson, R. H., Moehrle, S., Ohlson, J., ... Watts, R. L. (2010). A research-based perspective on the SEC's proposed rule-Roadmap for the potential use of financial statements prepared in accordance with International Financial Reporting Standards (IFRS) by US issuers.Accounting Horizons,24(1), 139-147. Kober, R., Lee, J., Ng, J. (2013). GAAP, GFS and AASB 1049: perceptions of public sector stakeholders.Accounting Finance,53(2), 471-496. Kraal, D., Yapa, P.W.S. Joshi, M. (2015). The Adoption of International Accounting Standard (IAS) 12 Income Taxes: Convergence or Divergence with Local Accounting Standards in Selected ASEAN Countries?.Australasian Accounting Business and Finance Journal,9(1), 3-24. Nelson, T. Orton, F. (2016). Climate and electricity policy integration: Is the South Australian electricity market the canary in the coalmine?.The Electricity Journal,29(4), 1-7. Perera, D. Chand, P. (2015). Issues in the adoption of international financial reporting standards (IFRS) for small and medium-sized enterprises (SMES).Advances in Accounting,31(1), 165-178. Potter, B., Ravlic, T., Wright, S. (2013). Developing accounting regulations that reflect public viewpoints: The Australian solution to differential reporting.Australian Accounting Review,23(1), 18-28. Vinnicombe, T. (2010). AAOIFI reporting standards: Measuring compliance.Advances in Accounting,26(1), 55-65.

What are the logistical difficulties of the coalition action and what was the medias role Essay Example Essay Example

What are the logistical difficulties of the coalition action and what was the medias role Essay Example Paper What are the logistical difficulties of the coalition action and what was the medias role Essay Introduction On Wednesday the 19th of March 2003, America and England declared war on Iraq. They felt this to be necessary in order to stop Saddam Hussein’s â€Å"Evil regime† as he tells around 4 million people each year, they also thought war to be necessary in order to liberate the Iraqi people. Another reason they felt the need to proceed with this war because intelligence leads the politicians to believe that Saddam has chemical, biological and nuclear weapons of mass destruction which he uses to torture his own people. There are many more reasons for war, for example, Hussein is an evil dictator and has been treating his people badly for over 20 years and Iraqis have therefore been living in fear.Saddam also supports suicide bombers by paying their families large sums of money. Iraq has been committing war crimes for many years now while the world has tried to be tolerant. It is also important to remove Saddam’s power or end his reign before he attacks England, America, or any of the other countries in the United Nations in a form of revenge. U.S troops have found factories where the bombs were made including a chemical plant in the south of Baghdad. This war is also needed in order to make Iraq a democratic country so they can elect the own leader and make Iraqi people safe and stop Saddam from killing his own people, and using their money to pay for their torture and sometimes, their murder.However, many people disagree with the war and they show this by protesting. Most would say the reasons for not going to war greatly outweigh the reasons for war. Here are the majority of them. It would cost at least 19,000 pounds to make the necessary amount of bombs and this could be much more useful resources such as medical or educational equipment. Out of all U.S. military, over 51 have been killed and 14 are missing. Out of U.K. military, more than 12 troops are dead, and over 30 are missing. From Iraqi military, in excess of 1,500 have been killed , of the civilians the figures of prisoners of war that have been killed, injured or missing in action has risen to 5,898,000. Nearly 24,000 were killed or injured by daisy cutter bombs. So far there have been over 10,000 deaths each day. 9 news presenters have been killed, and two are missing. None of these deaths were necessary, they are the result of a war that most do not want, of find to be justified.People think that Tony Blair and George Bush are seeking revenge and probably have a hidden motive for this war. One of these could be that once the war is over, America will have to rebuild Iraq, when this is done, Iraq will then owe the U.S.A however much money they spent to rebuild Iraq. Iraq does not and will not have enough money to do this, so they will probably pay them with petroleum, as they are extremely rich in this source.There are three saying that have been used in protests against this war, The first is†Increase the peace make love not war.†The second is,â₠¬ It is a war of hungry tiger and tied donkey† (Iraq being the tied donkey)And the third is,†Two wrongs don’t make a right†Each of these sayings have a meaning behind them. The first one, I think, speaks for itself, is saying that whatever the situation, we should strive to achieve greater peace rather than retaliate or head for war as a resolution. The third saying tells us that you can not fight an injustice with an injustice, and quoting Martin Luther King,†I truly believe that the eye for an eye method will ultimately leave everybody blind†.Finally the second saying, this has the most meaning of the three as it shows that Iraqi’s have no choice but to fight, even though they will ultimately loose the war, no matter what they do, as they are too weak and they do not have the necessary equipment, soldiers or protection that they should if they were to stand a chance.There is one last very popular saying used in protests against war in I raq,†Not in my name†This is a very powerful statement because as our leader and prime minister, Tony Blair should do as Great Britain wish, but by using this quote, they are saying that this war is not in our name and that he does not have the support of over 80% of the British population to go through and follow Bush’s footsteps to war, he is doing what he wants to do but he is not fulfilling the wishes of Great Britain as a whole and so he is abusing his position and is not doing his job as he should be.Some people oppose the war because they do not want higher taxes, as this is what will happen when the war is over in order in order to afford the money rebuild Iraq. Others just do not agree with the suffering. For example one Iraqi man has lost eleven members of his family. Many children are malnourished and without families. Also, the body of an Iraqi baby was found on a main street and U.S troops give baby Muslims burials. For the few babies born since the wa r began, thousands have been killed. One particular boy called Ali Abbas was at home when a bomb went of very near by, his parents and both of his brothers were killed, he himself was left without arms., Ali has become a bit of an icon of the suffering of Iraqis as he is one of thousands of children who have been injured and/or orphaned.Some disagree because it goes against general convention, the U.N did not want the war, and it goes against the rules of religion. Also they do not think that families should have been destroyed, due to the harm caused by some of the 2,000 lb TNT’s or daisy cutter bombs, which have already killed over 24,000 people.Many people see it to be unnecessary for the U.S to have done some of the things they have, for example, they have bombed radio and TV stations in order to stop bias opinions being broadcast. They believe that the media lies, and that there are many innocent people that have been disabled, injured or even killed, and also that many women and children have been harmed both physically and emotionally, and some even mentally.However many families who have relatives in the war fear that they will become prisoners of war and be tortured on TV as other people and U.S troops have been.Logistical issues are all about tactics, problems, equipment, conditions and planning.Tactics were crucial in this war because in order for the U.S.A and the U.K to be successful, they had to think carefully about how they would overcome any obstacles that they could be faced with. They decided to do the following.They would stay in the deserts of Basra, and when Iraq were still not yet prepared the were going to slowly accelerate towards the centre of Baghdad, the capital city. On their route they would destroy anything that represented Saddam Hussein’s power such as portraits, statues, patches of land, houses or palaces or even his property. Once they are in Baghdad they will attempt to cease Saddam Hussein and his workers, in order to end the reign of Saddam Hussein and his evil ways.Some of the conditions that might cause problems for the troops are 24 hour sandstorms which are also costly for the government who now have to fund for gas masks for each of the troops, these average out at around à ¯Ã‚ ¿Ã‚ ½12 each.Also the extreme heat could cause some annoyance as it is estimated that 10% of troops that will die, will die from some sort of heat related death.There are quite a few problems that may occur for the soldiers. Some of these are listed here. Supplies are a major issue. Important substances such as petrol, food and water take a long time to get to the soldiers as the tanks can only travel 30 miles a day. This is because the lorries behind them cannot drive through soft terrain, therefore the tanks have to build makeshift roads that the lorries can handle, therefore slowing down the tanks and all of the supplies. Supplies can also be slowed down by the narrow roads in Iraq, which are too narrow for the tanks to fit through. This would mean that the tanks would have to turn back and take a different route, therefore delaying the supplies. Also if sand gets in the weapons they will be destroyed and with the sandstorms, this is hard to prevent. Another problem is the Iraqi people, because at the end of this, when they have removed Saddam, if the Iraqi people will not stand up for themselves and join America in their campaign, then all of the money, effort and lives would have been wasted.Their plan was also very important as they had to make sure they had gained the trust of the Iraqi’s as the last attempt to overthrow Saddam, led by George Bush Senior, ended in failure as the U.S backed out of Iraq too early, this led to Saddam Hussein slaughtering and torturing the millions of Iraqi people who stood up against him.The allied forces have a great range of weapons which they will use. These not only consist of riffles and batons, but also of B52 bombers, tanks and many more. However these must not be used in the wrong way, for example one bomb was dropped in a market square in the centre of Baghdad, killing many innocent civilians and injuring even more.The media has played a critical role in this war. They have kept us informed about the war every day. Sky news even cut off all normal news, adverts and programs to make itself a 24 hour news report channel on the war in Iraq. This would have cost Sky a lot of money because they get the majority of their profit from companies and their advertisements, or television producing organisations for their items.When it comes to the newspapers, there have only been two newspapers that have been blatantly against the war on Iraq. They are ‘The mirror’ and ‘The evening standard’. These two newspapers both constantly been writing everything that went wrong ended with innocent deaths or injuries, in order to try to change the opinions of the members of the public who did not oppose th e war.†The sun† has supported the war from the get go. They have, on the contrary of the other two papers, made frequent positive remarks and reports on the war, and have made excuses for any negative stories.Apart from the three newspapers that I have mentioned above , all the other have been very unbiased and seemingly quite honest. Many program timetables have been altered to broadcast as much up-to-date information as frequently as possible. The radio have allocated four different radio stations to broadcast 24hour reports in Arabic, for the first two, and the other two are in English. Finally music channels like MTV have banned all songs and videos that contain anything war related such as Madonna’s song ‘American life’The media reports in Iraq have been minimal as the Americans destroyed the broadcasting building in an attempt to stop biased reports.I believe that this war is wrong because it is not a war of religions, beliefs or truth as we wou ld be led to believe, but a war of politics, and limbs, lives and families should not be hurt, destroyed or lo0st, for politics. What are the logistical difficulties of the coalition action and what was the medias role Essay Thank you for reading this Sample!

Free Essays on Evaluation Strategies For The Program

Report on Evaluation Strategies for the Program The success of instructional programs depends not only on learning outcomes, but also on the overall satisfaction of all vested stakeholders. For the EnterTech Project, it is important that the program satisfy an array of constituents who include the learners, instructors, enrolling educational institutions, employers, and the project coalition members. To measure the value, worth, merit or effectiveness of a program, information about individual learners must be aggregated to provide a picture of the program as a whole. Quality assurance measures built into the instructional design process evaluate effectiveness as the program is developed. Indicators such as implementation and maintenance costs for training sites, employer and learner satisfaction measures, labor market outcomes of job placements and earnings portray overall program effectiveness. To plan for instructional program evaluation, the following activities are necessary: Research and analyze current strategies for determining the effectiveness of a training program of this type. Design documents to obtain information from customers as to the training program's effectiveness. Design documents to collect data pertaining to enrollment, retention, completion, job placement, job retention or continued education. Develop strategies for continued evaluation and enhancements. Section 1. Research and analyze current strategies for determining the effectiveness of a training program Two types of educational program evaluation are in standard use: formative evaluation and summative evaluation. Formative evaluation occurs as part of the development process. Feedback from real learners using early versions of the developed materials help improve the final program. When the program has been completed and implemented as planned, a summative evaluation examines the program, not for revision, but for acceptance and g... Free Essays on Evaluation Strategies For The Program Free Essays on Evaluation Strategies For The Program Report on Evaluation Strategies for the Program The success of instructional programs depends not only on learning outcomes, but also on the overall satisfaction of all vested stakeholders. For the EnterTech Project, it is important that the program satisfy an array of constituents who include the learners, instructors, enrolling educational institutions, employers, and the project coalition members. To measure the value, worth, merit or effectiveness of a program, information about individual learners must be aggregated to provide a picture of the program as a whole. Quality assurance measures built into the instructional design process evaluate effectiveness as the program is developed. Indicators such as implementation and maintenance costs for training sites, employer and learner satisfaction measures, labor market outcomes of job placements and earnings portray overall program effectiveness. To plan for instructional program evaluation, the following activities are necessary: Research and analyze current strategies for determining the effectiveness of a training program of this type. Design documents to obtain information from customers as to the training program's effectiveness. Design documents to collect data pertaining to enrollment, retention, completion, job placement, job retention or continued education. Develop strategies for continued evaluation and enhancements. Section 1. Research and analyze current strategies for determining the effectiveness of a training program Two types of educational program evaluation are in standard use: formative evaluation and summative evaluation. Formative evaluation occurs as part of the development process. Feedback from real learners using early versions of the developed materials help improve the final program. When the program has been completed and implemented as planned, a summative evaluation examines the program, not for revision, but for acceptance and g...

Why the Second Amendment Should Not Give Citizens the Right to Own Essay

Why the Second Amendment Should Not Give Citizens the Right to Own Assault Weaponry - Essay Example The second amendment brings about a huge debate regarding the intended objective of this amendment. Some Americans and scholars alike are of the belief that this amendment brought forth an individual constitutional right for American citizens to keep arms (Maier 21). On the other hand, other scholars are of the opinion that the language of the amendment, with focus on the words, a regulated militia was intended at trying to restrict the United States Congress from legislating against a US state’s right to defending itself (Whitney, 42). On the idea that the amendment’s intention was to give Americans the constitutional right to arm themselves (Maier 21), the constitution of the United States tries to restrain legislating against citizen’s right to possess firearms. This school of thought explains that an amendment to denying citizens the right to own firearms would, in fact, be unconstitutional and therefore null and void (Halbrook 36). On the other hand, the sch ool of thought advocating that the amendment was meant at restraining the US Congress from legislating against the rights of US states to defend themselves argues that the local, federal and state bodies are the ones that are entitled the right of bearing arms. This effectively locks out private citizens and individual from the right to bear arms (Whitney, 42). In the case of United States, V. Miller before the Supreme Court of the US in 1939, the Supreme Court ruled that citizens do not enjoy the right to arm themselves and thus interpreted the Second Amendment to mean that the US Congress could, in fact, come in and regulate against the rights of private citizens owning firearms (Halbrook 44). The above case became a precedent until the year 2008 when another case on the same issue of the second amendment came before the US Supreme Court again. In the 2008 case, the court, in the case of District of Columbia against Heller determined that the constitution of the US had indeed esta blished the right to own firearms by individual citizens of the United States. As the plaintiff in the case, Heller was in court to argue against the legality of the ban on handguns in the state of Washington DC. This piece of legislation had been around for the last 32 years. The US Supreme Court, therefore, found the law to be unconstitutional and a violation of the right that US citizens have to bear arms. In addition to the ruling, the court also ruled that the US constitution could in no way refuse to let the mentally ill, as well as criminals, bear arms. The ruling brought about the increased debate as to the real meaning of the second amendment and what the framers of this legislation had in mind when they developed this piece of legislation. In the year 2010 in a case also related to the second amendment, in McDonald against Chicago city, the Supreme Court decided to adopt the argument that the second amendment was aimed at ensuring citizens enjoyed the right to arm themselv es (Halbrook 78). The court determined that the second amendment meant that American citizens enjoyed the right to bear arms for purposes of self-defense. One judge dissented on the ruling, but a majority of the judges and indeed the ruling was that the handgun ban of Chicago that prohibited private individuals from bearing firearms was against the spirit of the constitution (Whitney 22). According to the ruling of the Supreme Court in the year 2008 and 2010, the aim of the second amendment was to enable private individuals to bear arms.

The African American Male and the Prison Industrial Complex Assignment

The African American Male and the Prison Industrial Complex - Assignment Example This essay declares that regardless of the political affiliation of a given politician, one of the very last things that he/she wants is to appear weak on crime to the electorate. Accordingly, politicians are perpetually pushing for stiffer and more draconian sentencing for even non-violent first time offenses. This self-perpetuating cycle of greater and greater numbers of incarcerated person, stricter laws, as well as corporate interests in the ever expansive and privatized role of correctional institutions in the United States bears witness to the failed policies of the War on Drugs and the War on Crime which date back to the early 1970’s. As the report highlights interestingly enough, most Americans are unaware that the actual crime rate of the United States has actually been diminishing for over 20 years now. This is striking information when compared with the following: â€Å"Today’s 2 million prisoners (not counting the 5 million who are under supervision of the criminal justice system) represent a prison and jail system ten times larger than that which existed in the United States a mere twenty-nine years ago. War on crime is not rooted in rising crime rates but is rather the result of the rise in public’s concern over crime, which has been wrought not by the criminals in the real world but by the images of the criminals who now break into our living rooms nightly through the window of the television.

History Essay Example | Topics and Well Written Essays - 250 words - 48

History - Essay Example They had no idea how the colonists would react, but they never assumed that it would lead to outright rebellion. This tax, called the Stamp Act, was perceived by the Colony leaders to be unjust. This disagreement would be the beginning of the end of the relationship that the Colonists had with Great Britain. The Stamp Act was repealed in 1766, but was replaced with another new law that allowed the British government to tax the colonies as they saw fit; and, indeed they did tax them. â€Å"The Boston Tea Party† was not this roaring attack by men hooting and screaming, while dressed as Native Americans, making a loud protest as we so often see in films and television; in fact, the â€Å"Tea Party† was rather covert, quiet, and over and done with quickly. Ultimately the episode concluded with the British response to the â€Å"The Boston Tea Party,† when armed warships surrounded the port city and were prepared to use force to gain obedience and order if necessary. T his miniseries uses actors to speak the words that reflected the real concerns of the people who were living in these times. It makes it very interesting to learn history in this way. The second part of the miniseries, Liberty! The American Revolution, covers the period between 1774-1776. This was the times when Americans took up arms and openly defied Britain. The British thought that the colonists were hardly a threat. Many colonists were still quite loyal to their homeland and were caught in the middle, and quite conflicted as to what they should do. It was a rebellion they thought could be put down quickly and then it would be over and forgotten. The famous skirmish at Lexington, may have been by accident, in that to this day no one is absolutely certain who fired the first shot. However, it was Bunker Hill where British losses were significant, and the Americans proved they could be a threat. The Americans held their ground until they ran out of ammunition and were

Product Life Cycle Of Cadbury Dairy Milk

Product Life Cycle Of Cadbury Dairy Milk Cadbury chocolates was started in Birmingham in 1824 by John Cadbury. Chocolate in those days was a very elitist product. Cadbury Dairy Milk came up with the mix of milk and chocolate tray which is pretty much how the product still is. There has been no drastic change in the recipe of the product but the packaging and the representation and prominence of the glass and half of milk logo has changed over a period of time. Cadbury India began its operations in 1948 by importing chocolates and then re-packing them before distribution in the Indian market. Today, Cadbury has five company-owned manufacturing facilities at Thane, Induri (Pune) and Malanpur (Gwalior), Bangalore and Baddi (Himachal Pradesh) and 4 sales offices (New Delhi, Mumbai, Kolkota and Chennai). Its corporate office is in Mumbai.Worldwide, (http://www.iloveindia.com/economy-of-india/top-50-companies/cadbury-india.html) A Timeline: 1904   A new recipe is perfected by George Cadbury for milk chocolate. 1905   Cadbury launches Dairy Milk onto the market a new milk chocolate that contains far more milk than anything previously tasted and with a unique creamy taste. 1913   Dairy Milk becomes Cadburys best selling line. Mid 1920s   Dairy Milk becomes UK brand leader a position it still enjoys today. 1928   Fruit Nut is introduced as a variation of Dairy Milk. The glass and a half advertising slogan is introduced. 1933   WholeNut is added to the Dairy Milk family. 1948   Cadbury Dairy Milk is sold in India 1998   Dairy Milk is re-launched with the new and modern pack design, but its recipe and unique taste are still very similar to the original recipe. 2005   Cadbury Dairy Milk celebrates its 100th birthday. (http://www.innovation.cadbury.com/allaboutus/ourbrands/featurebrands/Pages/CadburyDairyMilk2.aspx?TabIndex=1) Brand Identity : Kapferers model Stage in the Product Life Cycle Cadbury Dairy Milk is in the maturity stage of the product Life cycle. It currently has a market share of 70% in the chocolate market and is way ahead of its competitors. There is a high degree of brand awareness. The colour purple and the glass and half full logo is amongst the most recognised logos and the association of the two with Cadbury Dairy Milk is synonymous. Market Scenario/Challenges According to AC Nielson study of 2007: Facts Figures The Indian Chocolate market is estimated to beat around 1500crores. It is growing at the rate of 18-20% per annum With 72% of the market share in India, Cadbury is the market leader. Companies The 2 main competitors in the Indian market that Cadbury faces any competition from are Nestle and Amul. There are several new and local brands like Candico, Sweet World etc. which are trying to make its presence felt. Consumer Trends The Mithaai or sweet has been the tradition in India so far. Chocolates are noow trying to break into that league and hence faces stiff competition more from this product category than its immediate competitors. Chocolates are more of an impulse buy. Consumers are preferring chocolates to Mithaai because of proper packaging, longer shelf life, mid-range pricing and convenience. Consumers have started showing interest in not just milk chocolates but other varieties like Dark Chocolate etc. One of the major challenges that Cadbury Dairy Milk faces is a decline in sales due to new variants being introduced in the market by other brands which could result in the product moving from maturity to decline stage. Another major challenge comes from a different product category altogether which is the Indian Sweets or Mithaai. Steps taken by brand at each stage- at a communication and product level Introduction Cadbury Dairy Milk advertising has always depicted a rich tapestry of human emotions and relationships. In the 1980s, it was positioned as the perfect expression of love, captured in memorable copy: sometimes Cadbury can say it better than words. During the early1990s, Cadbury Dairy Milk emphasised its international identity, communicating that it was the real taste of chocolate. In 1994 came the path-breaking real taste of life campaign. The ad featuring a woman running on the cricket field celebrating the victory is still strongly etched in our mind even today. This campaign created a dramatic shift in the way chocolates were perceived. Cadbury Dairy Milk has increasingly become trapped as a reward or bribe for children and this campaign unshackled the brand by re-positioning it to the free-child in every adult. Cadbury Dairy Milk redefined itself as the perfect expression of spontaneous, shared good feelings, providing the real taste of life experience. The strategy paid off: Bran d Cadbury grew by over 50% in sales volumes. (Super brands) Growth Then in 1998, the next stage of growth for the brand dealt with popularising consumption in a social context, especially in more traditional settings like weddings. With the campaign Khaanein waallon ko khaanein ka bahana chahiye featuring Cyrus Broacha, Cadbury Dairy Milk aimed to substantially increase penetration levels. The campaign was launched in tandem with the award winning Kuchh khaas haicampaign and the media strategy was to let the two co-exist towards a common vision: A Cadbury in every pocket. The brand penetrated into smaller towns and sales volumes grew by 40% (Source: Internal Sales Data). (Super brands) Crisis Management The worm controversy resulted in Cadburys brand image taking a beating. They had to recall a batch of chocolates. Instead of taking any short term measures, Cadbury used this opportunity to take action and rebuild the trust of people. They launched a project Vishwas which educated retailers and wholesalers on storage and other aspects apart from educating consumers. The other major step was to change the packaging. The companys repackaging exercise, which used a combination of packaging technologies, was unprecedented in the category. With the redesigned packaging in place, the company decided to communicate the measures it had taken to safeguard quality standards. To add credibility to its pitch, Cadbury took recourse to Amitabh Bachchans deep baritone. This was the first time that a celebrity was used to endorse Cadbury Dairy Milk. The commercial did wonders to consumer confidence. A series of ads with Bachchan including Pappu Paas ho Gaya to Miss Palampur brought back the lost credibility of the people. With Bachchan they also launched their new positioning of Kuch Meetha Ho Jaaye bringing in the tradition of celebrating a joyous occasion in India with sweets and now Cadbury Dairy Milk in particular. Maturity The focus for a period shifted to taking the concept of Kuch Meetha Ho Jaaye further. The Pehli Tareekh Hai campaigns talked about the importance of having Dairy Milk and celebrating on getting your pay on pay-day. The ads had a very retro-feel to it and did click with the audience. But, it is the recent string of Shubh Aarambh ads that have brought back the old charm of Cadbury Dairy Milk with its very interesting insight of mixing the traditional with the new age. Summary Cadbury Dairy Milk has adapted itself to the Indian market quite impressively. From making a sweet eating nation to switch to chocolates to becoming the market leader, Cadbury Dairy Milk has done it all because of the emotional connect it established with the consumers. Its communication also always focused on the emotional aspects and feelings of life apart from spontaneity. Its communication has always showcased its values and personality. In my opinion, the Kuch Meetha Ho Jaaye concept is a goldmine which can be used in a variety of ways in a country like India.

Socrates Essays -- essays research papers

SOCRATES Socrates was a Greek philosopher who lived between 470-399 B.C. He turned Greek attention toward questions of ethics and virtue and away from those of the heavenly bodies. Socrates spent much time in the Agora (marketplace) where he held conversations with townspeople. Socrates believed that real truth could be found out through thought and collaboration with others. He was known for exposing ignorance, hypocrisy, and conceit. Despite having many followers, Socrates was disliked by most Athenians. At the age of 70, he was convicted of atheism, treason and corruption of the young. He was originally ordered to leave Athens, but chose to drink poison instead. This great man valued the law over his life, and so he chose to drank hemlock over leaving. Socrates is best remembered for his courage and strong moral beliefs which manifested themselves in his lifestyle. Although Socrates did not dwell much on the heavenly bodies, his beliefs that searching could bring about understandi ng of the world and humans in it laid a foundation that is still very much a part of modern science. In the course of Western Civilization, there have been two trials ending in a sentence of death imposed upon two individuals later deemed grossly unfair and unjust by the verdict of history. One trial was that of Jesus Christ, the other that of Socrates it was Jesus' destiny, and It was Socrates' choice. Both philosophers and theologians, carry a political message, a message apt to rub the ruling power structure's nose in its own mess. Christ defined and built a new moral order. All Socrates ever accomplished was questioning and probing the democratic beliefs of his day. He refused to define proper behavior and what should be done by government. Socrates did not build anything or write nothing; instead he strove to destroy the legitimacy of free men ruling themselves, Both Christ and Socrates were killed at the orders of lesser men for what they said. The story of Jesus Christ and th e world in which he lived are well known. Now let us look at Socrates, the world's first "intellectual" and the stage he acted upon. Socrates was the town character. While a member of the middle class, he was on good terms with Pericles, the ruling aristocrat voted the first strategos (general) for over 30 years. Socrates, the perfect snob, surrounded himself with the gilded aristocratic yo... ...ted money. Then when the stink cleared, he gave up his notions of becoming a playwright and instead wrote up numerous books about his leading man, Socrates. He formed an academy, wherein his most gifted student, Aristotle, studied. Of course, Aristotle formed his own conclusions, most of which differed from Plato's.No philosopher kings for Aristotle! Aristotle's royal pupil was Alexander the Great. "Cursed be all those who rejoice to see the city in the hands of a single man or under the yoke of a few men! The name of a freeman is the most precious of titles: to possess it is to have much, even when one has little." Yes, cursed be Socrates, Plato, and all the "intellectual" petty Hitlers, Stalins, FDRs and other big-government butt kissers since. Although he was well known during his own time for his conversational skills and public teaching, Socrates wrote nothing, so we are dependent upon his students (especially Xenophon and Plato) for any detailed knowledg e of his methods and results. The trouble is that Plato was himself a philosopher who often injected his own theories into the dialogues he presented for any detailed knowledge of his methods and results Socrates Essays -- essays research papers SOCRATES Socrates was a Greek philosopher who lived between 470-399 B.C. He turned Greek attention toward questions of ethics and virtue and away from those of the heavenly bodies. Socrates spent much time in the Agora (marketplace) where he held conversations with townspeople. Socrates believed that real truth could be found out through thought and collaboration with others. He was known for exposing ignorance, hypocrisy, and conceit. Despite having many followers, Socrates was disliked by most Athenians. At the age of 70, he was convicted of atheism, treason and corruption of the young. He was originally ordered to leave Athens, but chose to drink poison instead. This great man valued the law over his life, and so he chose to drank hemlock over leaving. Socrates is best remembered for his courage and strong moral beliefs which manifested themselves in his lifestyle. Although Socrates did not dwell much on the heavenly bodies, his beliefs that searching could bring about understandi ng of the world and humans in it laid a foundation that is still very much a part of modern science. In the course of Western Civilization, there have been two trials ending in a sentence of death imposed upon two individuals later deemed grossly unfair and unjust by the verdict of history. One trial was that of Jesus Christ, the other that of Socrates it was Jesus' destiny, and It was Socrates' choice. Both philosophers and theologians, carry a political message, a message apt to rub the ruling power structure's nose in its own mess. Christ defined and built a new moral order. All Socrates ever accomplished was questioning and probing the democratic beliefs of his day. He refused to define proper behavior and what should be done by government. Socrates did not build anything or write nothing; instead he strove to destroy the legitimacy of free men ruling themselves, Both Christ and Socrates were killed at the orders of lesser men for what they said. The story of Jesus Christ and th e world in which he lived are well known. Now let us look at Socrates, the world's first "intellectual" and the stage he acted upon. Socrates was the town character. While a member of the middle class, he was on good terms with Pericles, the ruling aristocrat voted the first strategos (general) for over 30 years. Socrates, the perfect snob, surrounded himself with the gilded aristocratic yo... ...ted money. Then when the stink cleared, he gave up his notions of becoming a playwright and instead wrote up numerous books about his leading man, Socrates. He formed an academy, wherein his most gifted student, Aristotle, studied. Of course, Aristotle formed his own conclusions, most of which differed from Plato's.No philosopher kings for Aristotle! Aristotle's royal pupil was Alexander the Great. "Cursed be all those who rejoice to see the city in the hands of a single man or under the yoke of a few men! The name of a freeman is the most precious of titles: to possess it is to have much, even when one has little." Yes, cursed be Socrates, Plato, and all the "intellectual" petty Hitlers, Stalins, FDRs and other big-government butt kissers since. Although he was well known during his own time for his conversational skills and public teaching, Socrates wrote nothing, so we are dependent upon his students (especially Xenophon and Plato) for any detailed knowledg e of his methods and results. The trouble is that Plato was himself a philosopher who often injected his own theories into the dialogues he presented for any detailed knowledge of his methods and results

The Golden Lily Chapter 11

I'M NOT A PHYSICAL PERSON. I'm decent in volleyball, and Eddie once taught me to throw a punch. But I make no claims to having the kind of training that guardians get. I certainly don't have their reflexes. So, in this situation, unable to break free of restraint, I pretty much did the only thing I could. I screamed. â€Å"Help! Somebody help!† My hope was that it would delay Sonya's captors from decapitating her or whatever it was they planned to do. I also hoped it would, well, bring help. We'd departed from the main downtown roads but were still close enough that someone should hear me – especially since there had still been a decent number of people out earlier. One of the attackers holding Sonya flinched, so I supposed I was partially successful. My own captor clamped a hand over my mouth and pushed me harder against the brick wall. Then, a strange thing happened. He – because he had the right build to be male, even though I couldn't make out his face – froze. He was still holding me, but his body had gone rigid. It was almost like he was shocked or surprised. I wasn't sure why. Surely someone screaming for help when assaulted wasn't that weird. I didn't think I could overpower him but still hoped I might take advantage of his stunned state. I pushed forward again, trying to get out of his grip. I only managed to move a few inches before he locked me back into place. â€Å"We need to go!† exclaimed one of Sonya's captors. Another guy. From what I could tell, they all were. â€Å"Someone will come.† â€Å"This'll only take a second,† growled the one holding the sword. â€Å"We need to rid the world of this evil.† I watched in terror, my heart seizing in my chest. I was afraid for myself, but I was especially afraid for Sonya. I'd never seen a decapitation. I didn't want to start now. Half a second later, I found myself suddenly free. Someone new had joined our fray, someone who ripped my captor away and tossed him easily to the pavement. It looked painful, and the guy landed with a grunt. Even in this poor lighting, the height and coat gave my savior away. It was Dimitri. I'd seen him fight before, but it never got old. He was captivating. He never stopped moving. Every action was graceful and lethal. He was a dancer of death. Ignoring the guy he'd just thrown, Dimitri surged toward the others. He immediately went for the guy with the sword. A swift kick from Dimitri sent the assailant flying backward. He dropped the sword and barely managed to catch hold of one of the churchyard trees. Meanwhile, one of the men holding Sonya simply turned tail and ran back toward downtown. Dimitri didn't pursue. His attention now was on the last guy, who was foolishly attempting to fight back. This freed Sonya, however, and she wasted no time getting to her feet and scurrying over to my side. I was rarely touchy-feely with anyone – certainly not Moroi – but I clung to her without even thinking twice. She did the same, and I could feel her trembling. Once, as a Strigoi, she'd been a force to be reckoned with. As a Moroi, one who'd just had a sword at her throat, things were understandably different. The guy facing down Dimitri actually managed a couple of good dodges. His mistake came when he attempted to hit Dimitri. It opened his guard, and like that, Dimitri punched him hard in the face. The tall guy who'd hit the tree earlier attempted an attack, but he was an idiot if he thought Dimitri was distracted. Dimitri dispatched him easily, and he landed near the guy Dimitri had just punched. The tall one struggled to his feet and looked like he wanted to attack again. His friend grabbed hold of him and tugged him away. After a moment's struggle between them, the two finally ran off. Dimitri didn't pursue. His attention was all on Sonya and me. â€Å"Are you okay?† he asked, swiftly striding over to us. I managed a weak nod, even though I was shaking uncontrollably. â€Å"Let's get out of here,† said Dimitri. He put a hand on each of our shoulders and began to steer us away. â€Å"Wait,† I said, moving toward the churchyard. â€Å"We should take the sword.† I scanned in front of me, but it was even darker than before. Dimitri found the sword right away with his superior eyesight. He tucked it under his duster, and the three of us quickly got out of there. We walked to Adrian's apartment, since it was much closer than Clarence's property outside of town. Even so, the brief trip seemed to take forever. I kept feeling like we could be attacked again at any moment, but Dimitri continued giving us assurances, while still pushing us at a good pace. Adrian was surprised to see us at his door. He also looked pretty drunk, but I didn't care. All I wanted was the security of his four walls. â€Å"What†¦ what's going on?† he asked, as Dimitri urged Sonya and me inside. Adrian's eyes looked at each of us, resting longest on me. â€Å"Are you okay? What happened?† Dimitri gave Sonya and me a once-over, double-checking for injuries despite our protests. He reached out and gently held my chin, turning my non-tattooed cheek toward him. â€Å"A little scraped,† he said. â€Å"Not serious, but you should clean it.† I touched the spot he'd indicated and was astonished to see blood on my fingers. I didn't even remember getting hurt but supposed it had come from the brick wall. Sonya had no physical marks but admitted to having a pretty bad headache from where she'd hit the ground. â€Å"What happened?† Adrian asked again. Dimitri held up the sword he'd retrieved from the scene. â€Å"Something a little more serious than a mugging, I think.† â€Å"I'd say so,† said Sonya, sitting on the couch. Her attitude was amazingly calm for what we'd just endured. She touched the back of her head and winced. â€Å"Particularly since they called me a creature of evil before you showed up.† Dimitri arched an eyebrow. â€Å"They did?† I hadn't moved once I'd reached the living room. I simply stood there with my arms wrapped around myself, feeling numbed. Movement seemed too difficult. Thinking seemed too difficult. As Dimitri examined the sword, however, something caught my eye and made my sluggish brain slowly begin to function again. Seeing my interest, he held the sword out to me. I took it, careful of the blade, and examined the hilt. It was covered with engravings. â€Å"Do those mean something to you?† he asked. My mind was still cloudy with fear and adrenaline, but I ignored it and tried to dredge up some facts. â€Å"These are old alchemy symbols,† I said. â€Å"From the Middle Ages, back when our group was just a bunch of medieval scientists trying to turn lead into gold.† That was all the history books knew about my society. That, and we'd eventually given up on gold. The organization had later found more sophisticated compounds, including vampire blood. Interacting with vampires had eventually evolved into our current cause, as ancient Alchemists realized the terrible and dark temptations vampires represented. Our cause became a holy one. The chemistry and formulas my society had once worked on for personal gain became the tools needed to hide the existence of vampires, tools we now supplemented with technology. I tapped the largest symbol, a circle with a dot in the center. â€Å"This is actually the symbol for gold. This other one is silver. These four triangle things are the basic elements – earth, air, water, and fire. And these†¦ Mars and Jupiter, which tie into iron and tin. Maybe the sword's composition?† I frowned and studied the rest of the metal. â€Å"No gold or silver actually in it, though. Their symbols can also refer to the sun and moon. Maybe these aren't physical at all. I don't know.† I handed the sword back to Dimitri. Sonya took it from him, studying what I'd pointed out. â€Å"So, are you saying this is an Alchemist weapon?† I shook my head. â€Å"Alchemists would never use something like this. Guns are easier. And the symbols are archaic. We use the periodic table now. Easier to write ‘Au' for gold instead of drawing that sun symbol.† â€Å"Is there any reason these would be on a weapon? Some greater symbolism or meaning?† Dimitri asked. â€Å"Well, again, if you go back, the sun and gold were the most important to the ancient Alchemists. They revolved around this whole idea of light and clarity.† I touched my cheek. â€Å"Those things are still important in some ways – it's why we use this gold ink. Aside from the benefits, the gold marks us as†¦ pure. Sanctified. Part of a holy cause. But on a sword†¦ I don't know. If whoever did this was going off the same symbolism, then maybe the sword is sanctified.† I thought back to the attackers' words, about returning to Hell. I grimaced. â€Å"Or maybe its owners feel it's serving some kind of holy duty.† â€Å"Who were these guys anyway?† asked Adrian. â€Å"Do you think Jill's at risk?† â€Å"They knew about vampires. But they were human,† said Dimitri. â€Å"Even I could tell that,† I agreed. â€Å"The one was pretty tall, but he was no Moroi.† Admitting our assailants had been human was difficult – and baffling – for me. I'd always believed the Strigoi were evil. That was easy. Even Moroi couldn't always be trusted, which was why the thought of Moroi assassins coming after Jill didn't seem that far-fetched. But humans†¦ the people I was supposed to be protecting? That was tough. I'd been attacked by my own kind, the so-called good guys, not the fanged fiends I'd been taught to fear. It was a jolt to my worldview. Dimitri's face grew even grimmer. â€Å"I've never heard of anything like this – mainly because most humans don't know about Moroi. Aside from the Alchemists.† I gave him a sharp look. â€Å"This had nothing to do with us. I told you, swords aren't our style. Neither are attacks.† Sonya set the sword down on the coffee table. â€Å"No one's making accusations about anyone. I assume it's an issue you'll both want to bring up to your groups.† Dimitri and I nodded. â€Å"Although, I think we're overlooking a key point here. They were treating me like a Strigoi. A sword's not the easiest way to kill someone. There'd have to be a reason.† â€Å"It's the only way a human could kill a Strigoi, too,† I murmured. â€Å"Humans can't charm a silver stake. I suppose they could set you on fire, but that's not practical in an alley.† Silence fell as we all mulled this over. At last, Sonya sighed. â€Å"I don't think we're going to get anywhere tonight, not without talking to others. Do you want me to heal that?† It took me a moment to realize she was talking to me. I touched my cheek. â€Å"No, it'll heal fast on its own.† That was one of the side effects of the vampire blood in our lily tattoos. â€Å"I'll go clean it before I go.† I walked to the bathroom as confidently as I could. When I reached it and saw my reflection in the mirror, I lost it. The scrape wasn't bad, not at all. Mostly, what upset me was what it represented. Sonya had had the blade to her throat, but my life had been in danger too. I had been attacked, and I'd been helpless. I wet a washcloth and tried to bring it to my face, but my hands were shaking too badly. â€Å"Sage?† Adrian appeared in the doorway, and I quickly tried to blink away the tears that had started to fill my eyes. â€Å"Yeah?† â€Å"You okay?† â€Å"Can't you tell from my aura?† He didn't answer but instead took the washcloth from me before I dropped it. â€Å"Turn,† he commanded. I did, and he dabbed the scrape with it. With him standing so close to me, I could see that his eyes were bloodshot. I could also smell the alcohol on him. Nonetheless, his hand was steadier than mine. Again, he asked, â€Å"You okay?† â€Å"I'm not the one who had a sword to my throat.† â€Å"That's not the question I asked. Are you hurt anywhere else?† â€Å"No,† I said, looking down. â€Å"Just maybe†¦ maybe my pride.† â€Å"Your pride?† He paused to rinse the washcloth. â€Å"What does that have to do with anything?† I looked up but still didn't meet his eyes. â€Å"I can do a lot of things, Adrian. And – at the risk of sounding egotistical – I mean, well, I can do a lot of pretty awesome things that most people can't.† There was amusement in his voice. â€Å"Don't I know it. You can change a tire in ten minutes while speaking Greek.† â€Å"Five minutes,† I said. â€Å"But when my life's on the line – when others' lives are on the line – what good am I? I can't fight. I was completely helpless out there. Just like when the Strigoi attacked us and Lee. I can only stand and watch and wait for people like Rose and Dimitri to save me. I†¦ I'm like a storybook damsel in distress.† He finished cleaning my cheek and set the washcloth down. He cupped my face in his hands. â€Å"The only thing true about what you just said was the storybook damsel part – and that's only because you're pretty enough to be one. Not the distress thing. Everything else you just said was ridiculous. You're not helpless.† I finally looked up. In our conversations, Adrian wasn't usually the one accusing me of being ridiculous. â€Å"Oh? So I am like Rose and Dimitri?† â€Å"No. No more than I am. And, if memory serves, someone told me recently it was useless trying to be like other people. That you should only try to be yourself.† I scowled at having my words thrown back at me. â€Å"This isn't the same situation at all. I'm talking about taking care of myself, not impressing someone.† â€Å"Well, there's your other problem, Sage. ‘Taking care of yourself.' These encounters you've had – Strigoi, crazy guys with swords. Those aren't exactly normal. I don't think you can really get down on yourself for not being able to fight back against those kinds of attacks. Most people couldn't.† â€Å"I should be able to,† I muttered. His eyes were sympathetic. â€Å"Then learn. That same person who likes giving me advice once told me not to be a victim. So don't be. You've learned how to do a million other things. Learn this. Take a self-defense class. Get a gun. You can't be a guardian, but that's not the only way to protect yourself.† A cluster of emotions boiled within me. Anger. Embarrassment. Reassurance. â€Å"You've got a lot to say for a drunk guy.† â€Å"Oh, Sage. I've got a lot to say, drunk or sober.† He released me and stepped away. I felt oddly vulnerable without him near. â€Å"What most people don't get is that I'm more coherent like this. Less chance for spirit to make me crazy.† He tapped the side of his head and rolled his eyes. â€Å"Speaking of which†¦ I'm not going to give you any lectures about that,† I said, glad to shift the topic from me. â€Å"Lunch with your dad sucked. I get it. If you want to drown that out, it's fine. But please, just keep Jill in mind. You know what this does to her – not now, maybe, but later.† The ghost of a smile flickered across his lips. â€Å"You're always the voice of reason. Just try listening to yourself once in a while.† The words were familiar. Dimitri had said something similar, that I couldn't take care of others without taking care of myself first. If two people as wildly different as Adrian and Dimitri had the same opinion, then maybe there was something to it. It gave me a lot to think about when I returned to Amberwood later. One of the good things about Adrian's intoxication was that Jill hadn't been able to witness our talk. So the next day over lunch when I gave Jill, Eddie, and Angeline a recap of what had happened, I was able to edit the story and leave out my own breakdown. Jill and Angeline's reactions were about what I expected. Jill was concerned and kept asking over and over if Sonya and I were okay. Angeline regaled us with tales of all the things she would've done to the attackers and how, unlike Dimitri, she would have chased them through the streets. Eddie was quiet and didn't say much until the other two had left, Angeline back to her room and Jill to get ready for class. â€Å"I thought something was wrong with you today,† he said. â€Å"Especially at breakfast, when Angeline called a tomato a vegetable and you didn't correct her.† I managed a half smile at his joke. â€Å"Yeah. Well, it's the kind of thing that sticks with you. I mean, maybe not for you guys. Random sword attacks in dark alleys are normal for you, right?† He shook his head, face serious. â€Å"You can't ever take any attack in stride. People who do get careless. You have nothing to feel bad about.† I'd been stirring some sketchy looking mashed potatoes and finally gave up. â€Å"I don't like being unprepared. For anything. Don't get me wrong – I've been there when you and Rose fought Strigoi. I was helpless then too†¦ but that's different. They're larger than life†¦ beyond a human's scope. I don't really expect myself to be able to fight then. But what happened last night – even with the sword – was only one step away from a mugging. Mundane. And they were human, like me. I shouldn't have been so ineffectual.† â€Å"Do you want me to teach you some tricks?† he asked kindly. That brought my smile back. â€Å"What you do is a little larger than life too. Maybe I'd be better doing something a little more suited to my level. Adrian said I should get a gun or take a self-defense class.† â€Å"That's good advice.† â€Å"I know. Scary, huh? The Alchemists do gun-training, but I'm not a fan. I do pretty well at classes and theory, though.† He chuckled. â€Å"Very true. Well, if you change your mind, let me know. After working with Angeline, I'm ready for anything. Although†¦ to be fair, she's backed off a little.† I thought back to my last real conversation with her. Her fight and suspension had only been yesterday but felt like years ago. â€Å"Oh. I sort of had a talk with her.† â€Å"What kind of talk?† he asked, surprised. â€Å"I told you not to worry about my personal life. It's my problem.† â€Å"I know, I know. But it just kind of happened. I told her that her behavior was out of line and that she needed to stop. She was pretty mad at me, though, so I wasn't sure if it had gotten through.† â€Å"Huh. I guess it did.† The next words obviously were a big concession. â€Å"Maybe she's not as bad as I thought.† â€Å"Maybe,† I agreed. â€Å"And look at it this way. At least her suspension means you don't have to worry about her at the dance.† From the way his face lit up, it was clear he hadn't realized that yet. A few moments later, he toughened up again. â€Å"If there are attacks going on like this, I'm going to have to be extra cautious with Jill – especially at the dance.† I hadn't thought there was any way Eddie could be more cautious, but probably he'd prove me wrong. â€Å"I kind of wish Angeline was going.† Most of my classes were distracting enough to keep me from thinking too much about last night, but Ms. Terwilliger's independent study was different. It was too quiet, too low-key. It gave me a lot of time in my own head, bringing back all the fear and self-doubt I'd been trying to ignore. For once, I copied and notated the spells without really memorizing them. Usually, I couldn't help myself. Today, my mind wasn't there. We were almost halfway through the period when I finally tuned in enough to really process what I was working on. It was a spell from Late Antiquity that allegedly made the victim think scorpions were crawling on him or her. Like so many of Ms. Terwilliger's spell books, the formula was convoluted and time consuming. â€Å"Ms. Terwilliger?† I hated to ask anything of her, but recent events weighed too heavily on me. She looked up in surprise from her paperwork. After the cold war we'd entered into, she'd grown used to me never speaking unless spoken to. â€Å"Yes?† I tapped the book. â€Å"What good are these so-called offensive spells? How would you ever use them in a fight when they require concoctions that take days to prepare? If you're attacked, there's no time for anything like that. There's hardly any time to think.† â€Å"Which one are you looking at?† she asked. â€Å"The scorpion one.† She nodded. â€Å"Ah, yes. Well, that's more of a premeditated one. If you've got someone you don't like, you work on this and cast it. Quite effective for ex-boyfriends, I might add.† Her face grew distracted, and then she focused back on me. â€Å"There are certainly ones that would be more useful in the kind of situation you're describing. Your fire charm, if you recall, had a lot of prep work but could be used quite quickly. There are others that can be cast on extremely short notice with few components – but as I've said in the past, those types require considerable skill. The more advanced you are, the less you need ingredients. You need a lot more experience before you're at a level to learn anything like that.† â€Å"I never said I wanted to learn anything like that,† I snapped. â€Å"I'm just†¦ making an inquiry.† â€Å"Oh? My mistake. It almost sounded like you were, dare I say, interested.† â€Å"No!† I was grateful that the healing magic in my tattoo had cleared up most of the bruising on my face from last night. I didn't want her to suspect that I might have serious motivation for protection. â€Å"See, this is why I never say anything in here. You read too much into it and just use it to further your agenda to torment me.† â€Å"Torment? You read books and drink coffee in here – exactly what you'd be doing if you weren't here.† â€Å"Except that I'm miserable,† I told her. â€Å"I hate every minute of this. I'm almost ready to stop coming and risk the academic fallout. This is all sick and twisted and – † The last bell of the day cut me off before I said something I'd regret. Almost immediately, Trey appeared in the doorway. Ms. Terwilliger began packing up and looked over at him with a smile, as though everything in here was perfectly normal. â€Å"Why, Mr. Juarez. How nice of you to show up now, seeing as you couldn't make it to my class this morning.† Looking back, I realized she was right. Trey hadn't been in her history class or our chemistry class. â€Å"Sorry,† he said. â€Å"I had some family stuff to take care of.† â€Å"Family stuff† was an excuse I used all the time, though I doubted Trey's had involved taking vampires on a blood feeding run. â€Å"Can you, uh, tell me what I missed?† he asked. Ms. Terwilliger slung her bag over her shoulder. â€Å"I have an appointment. Ask Miss Melbourne – she'll probably explain it more thoroughly than I can. The door will lock behind you when you two leave.† Trey sat down in a nearby desk and pulled it up to face mine while I produced our history and chemistry assignments, since I assumed he'd need the latter as well. I nodded toward the duffle bag he had on the floor beside him. â€Å"Off to practice?† He leaned over to copy the assignments, his dark hair falling around the sides of his face. â€Å"Wouldn't miss it,† he said, not looking up as he wrote. â€Å"Right. You only miss classes.† â€Å"Don't judge,† he said. â€Å"I would've been there if I could.† I let it go. I'd certainly had my fair share of weird personal complications come up before. While he wrote, I turned on my cell phone and found I had a text message from Brayden. It was one word, a record for him: Dinner? I hesitated. I was still worked up over last night, and although Brayden was fun, he wasn't the comfort I needed right now. I texted back: Not sure. I've got some work to do tonight. I wanted to look up some self-defense options. That was the reassurance I needed. Facts. Options. Brayden's quick response followed: Late dinner? Stone Grill at 8? I considered it and then texted back that I'd be there. I had just set down my phone when another text message buzzed. Unexpectedly, it was from Adrian. How r u feeling after last night? Been worried about u. Adrian was articulate in email but often resorted to abbreviations in texts – something I could never bring myself to do. Even reading it was like listening to nails on a chalkboard for me, yet something touched me about his concern, that he was worried about my well-being. It was soothing. I wrote back: Better. I'm going to find a self-defense class. His response time was nearly as fast as Brayden's: Let me know what u find. Maybe I'll take one 2. I blinked in surprise. I certainly hadn't seen that coming. There was only one thing I could send back: Why? â€Å"Geez,† said Trey, closing up his notebook. â€Å"Miss Popularity.† â€Å"Family stuff,† I said. He scoffed and shoved the notebook into his backpack. â€Å"Thanks for these. And speaking of family stuff†¦ your cousin. Is it true she was expelled?† â€Å"Suspended for two weeks.† â€Å"Really?† He stood up. â€Å"That's it? I thought it'd be a lot worse.† â€Å"Yeah. It nearly was. I persuaded them to go easy on her.† Trey laughed outright at that. â€Å"I can only imagine. Well, I guess I can wait two weeks then.† I frowned. â€Å"For what?† â€Å"To ask her out.† I was speechless for a few seconds. â€Å"Angeline?† I asked, just in case he thought I had another cousin. â€Å"You want to ask out†¦ Angeline?† â€Å"Sure,† he said. â€Å"She's cute. And taking out three guys and a speaker? Well†¦ I'm not going to lie. That was pretty hot.† â€Å"I can think of a lot of words to describe what she did. ‘Hot' isn't one of them.† He shrugged and moved toward the door. â€Å"Hey, you've got your turn-ons, I've got mine. Windmills for you, brawling for me.† â€Å"Unbelievable,† I said. Yet, I wondered if it really was. I supposed we did all have our own â€Å"turn-ons.† Trey's lifestyle was certainly different from mine. He was devoted to his sport and always had bruises on him from practice, even now. They were more severe than usual. I couldn't understand his passions any more than he could understand my love of knowledge. My phone buzzed again. â€Å"Better get back to your fan club,† said Trey. He left, and a strange thought occurred to me. Were all of Trey's recent bruises really from sports? He kept making a lot of references to his family, and I suddenly wondered if something far more insidious than I'd suspected was keeping him away. It was a troubling idea, one I didn't have a lot of experience with. Another buzz from the phone pulled me out of my worries. I checked the phone and found another text from Adrian – a long one that spanned two messages. It was a response to my question about him taking a self-defense class. It'll give me a reason to avoid S&D. Besides, u aren't the only one who might need protection. Those guys were human and knew S was a vampire. Maybe vampire hunters r real. Ever think Clarence might be telling the truth? I stared at the phone in disbelief, processing Adrian's words and the implications of last night's attack. Ever think Clarence might be telling the truth? No. Until that moment, I hadn't.