Deconstructing an accounting paradigm shift - MyAssignmenthelp.com

Question: Talk about the Deconstructing a bookkeeping change in outlook. Answer: Section A: Debilitation has an essential teaching that a benefit probably won't be carried on the monetary record explanation past the recoverable worth, which is the more noteworthy of the reasonable estimation of the advantage less expense to sell and worth being used. The examination between the conveying esteem and the recoverable estimation of the advantage is made and the benefit is impeded at the time the previous is more than the last mentioned (Bond, Govendir and Wells 2016). Any designation of hindrance is made to the advantage by then of time with the disability misfortune acknowledged in benefit or misfortune. All advantages subject to the audit of debilitation are tried for weakness, in which there means that the benefit may be disabled. In any case, there are various resources like endless elusive resources and generosity, which are tried for yearly impedance without any weakness pointer (Laing and Perrin 2014). The calculation of recoverable sum is made at the individual resource level. Be that as it may, an advantage prompts incomes autonomously of different resources and dominant part of the benefits are tried for debilitation in classes of benefits clarified as money producing units (Linnenluecke et al. 2015). As indicated by Paragraph 104 of AASB 136, the hindrance misfortune for money producing unit (CGU) is acknowledged, if the recoverable worth identified with the CGU is lower contrasted with the conveying measure of that CGU. The distribution of disability misfortune is made for lessening the conveying estimation of the unit resources and they are followed successively in two stages. Right off the bat, the conveying measure of any altruism allotted to the money creating unit would be limited and furthermore, the other resource units ace rata dependent on the conveying measure of every benefit in the unit would be decreased. Such minimisations in conveying sums should be treated as weakness misfortunes on singular resources and they are to be acknowledged with adherence to Paragraph 60 of AASB 136 (AASB 2014). In addition, Paragraph 105 of AASB 136 states that for assigning debilitation misfortune, an association need not limit an advantages conveying sum underneath the more noteworthy of three potential other options. These options incorporate reasonable worth less removal costs, esteem being used and zero. The impedance misfortune sum, which would have been designated distinctively to the benefit, should be distributed professional rata to the next unit resources. Section 106 of AASB 136 refers to that it is beyond the realm of imagination all an opportunity to foresee the recoverable sum related with every individual resource of a money producing unit. Thus, this standard needs an irregular allotment of debilitation misfortune between the units resources aside from altruism. This is on the grounds that every benefit of a money producing unit is engaged with cooperating (Kabir, Rahman and Su 2017). In addition, Paragraph 107 of AASB 136 signifies that in the event that, the recoverable sum related with an individual resource isn't discovered, it may prompt two distinct circumstances. Right off the bat, a weakness misfortune is acknowledged for the advantage, in the event that; the conveying sum is higher rather than the reasonable worth short removal cost and the results of the strategies of assignment spread out in Paragraphs 104 and 105 of AASB 136 (AASB 2015). Besides, the acknowledgment of hindrance misfortune is made for the benefit, in the event that; the related money producing unit isn't hindered. This is relevant when the reasonable estimation of the advantage less the removal cost is lower as opposed to the conveying measure of that benefit. For example, a machine has experienced physical harm; in any case, it is still in working condition, despite the fact that the presentation isn't viable, as it was previously. The reasonable worth short removal cost of the machine is lower contrasted with its conveying sum. Furthermore, it doesn't bring free incomes. The littlest recognizable class of benefits incorporating the machine alongside bringing money inflows autonomous of the money inflows from different resources is the line of creation to which the machine has a place. The recoverable sum identified with the line of creation delineates that such line isn't impeded completely. For this situation, two distinct presumptions could be made. The principal supposition that will be that the figures or financial plans that the administration endorsed imply absence of duty level of the administration in supplanting the machine. The machines recoverable sum couldn't be envisioned, as the worth being used of the machine may differ from the reasonable worth less removal expenses and it could be learned for the CGU to which the machine has a place (Banker, Basu and Byzalov 2016). Subsequently, there is no acknowledgment of hindrance misfortune for the machine. Accordingly, it is vital for the association to rethink the time of devaluation or the technique for deterioration identified with the machine. It is prescribed to the association to embrace shorter time of devaluation or quicker strategy for deterioration for meaning the rest of the life of the machine or the manner by which the financial advantages are evaluated to be devoured. The subsequent supposition that will be that the estimates or financial plans that the administration affirmed represent its dedication in supplanting the machine by selling it in the forthcoming years. The money inflows from the ceaseless utilization of the machine until its removal are anticipated to be close to nothing. For this situation, the worth being used of the machine couldn't be foreseen as near the reasonable worth less expense of removal. Subsequently, it is beyond the realm of imagination to expect to find out the recoverable sum related with the machine (Zhuang 2016). Consequently, there is nonattendance of any thought to the money creating unit, in which the machine has a place, which is the line of creation. As the reasonable worth less expense of removal of the machine is lower rather than its conveying sum, a debilitation misfortune is acknowledged for the machine. In light of the above conversation, it could be induced that when an impedance misfortune happens in a CGU barring altruism, the misfortune is allocated all through all the advantages in the CGU dependent on genius rata, which is comparative with the general conveying measure of the CGU. At long last, the bookkeeping of misfortunes is completed similarly like that for the individual resources. Part B: References: AASB, C.A.S., 2014. Business Combinations.Disclosure,66, p.77. AASB, C.A.S., 2015. Interests in Associates and Joint Ventures. Broker, R.D., Basu, S. what's more, Byzalov, D., 2016. Ramifications of Impairment Decisions and Assets' Cash-Flow Horizons for Conservatism Research.The Accounting Review,92(2), pp.41-67. Bond, D., Govendir, B. also, Wells, P., 2016. An assessment of benefit impedances by Australian firms and whether they were affected by AASB 136.Accounting Finance,56(1), pp.259-288. Kabir, H., Rahman, A.R. also, Su, L., 2017. The Association between Goodwill Impairment Loss and Goodwill Impairment Test-Related Disclosures in Australia. Laing, G.K. also, Perrin, R.W., 2014. Deconstructing a bookkeeping change in perspective: AASB 116 non-current resource estimation models.International Journal of Critical Accounting,6(5-6), pp.509-519. Linnenluecke, M.K., Birt, J., Lyon, J. also, Sidhu, B.K., 2015. Planetary limits: suggestions for resource impairment.Accounting Finance,55(4), pp.911-929. Zhuang, Z., 2016. Conversation of An assessment of advantage hindrances by Australian firms and whether they were affected by AASB 136.Accounting Finance,56(1), pp.289-294.

Philip Levine Essays - Margaret, , Term Papers

Philip Levine White never figured she would be a renowned picture taker. In 1921, when Margaret was 17, she attended a university to consider herpetology, or the investigation of snakes and reptiles. That equivalent year her dad passed on leaving her family with minimal expenditure. To remain in school Margaret found a new line of work taking and selling photos of the school grounds utilizing her dad's messed up camera. That late spring she found a new line of work as the picture taker and advisor at a day camp. Despite the fact that she preferred taking pictures, for Margaret, photography was as yet a leisure activity. Be that as it may, planners and other picture takers were dazzled with her photos and urged her to utilize her ability. At the point when she graduated in 1927, Margaret turned down a situation at the Historical center of Natural History and went to Cleveland to open her own photography studio. Margaret had boldness and ability from the earliest starting point. From the start she did promoting work for schools and different organizations yet worked constantly on her imaginative abilities. For instance, as she was strolling by she saw an evangelist talking in a square with just a gathering of pigeons to hear. Margaret needed to snap his photo however she didn't have her camera with her. She ran into a camera store and requested to lease or get a camera. The image got one of her first centerpieces and the proprietor of the store got perhaps the closest companion. One of Margaret's initial dreams was to photo within a steel factory yet ladies weren't permitted inside. Being a lady didn't stop her and the photos were a victory. Her shots were distributed in magazines everywhere throughout the nation and got Margaret her first difficult task, at Fortune magazine in New York. With Margaret's photographs Fortune got one of the main photography magazines. The magazine had likewise made her a star yet Margaret still kept her studio, which had developed to a staff of eight and moved to the Chrysler building. In 1930 Fortune sent Margaret on perhaps the greatest task, to Germany to catch remote industry. Inquisitive about the Soviet Union she needed to expand her excursion however not many outsiders were permitted into the nation. As she once stated, nothing draws in me like a shut entryway. Margaret never surrendered and, after dazzling Russian authorities with her portfolio, was conceded into the nation. She made a sum of three outings and increased a notoriety for being and master on Russian industry. In 1931 she kept in touch with her first book, Eyes on Russia. During World War II Margaret was sent Europe to cover the war. She got photos of her own transport being torpedoed and turned into the primary lady in an aircraft. She likewise went with General Patton's soldiers to be one of the firsts to photo a fixation camp. At the point when she came back to the U.S. she composed another book about the war, Purple Heart Valley. In 1950 Margaret was granted an American Women of Achievement grant yet just seven years after the fact she would not, at this point have the option to hold a camera. She was determined to have Parkinson's infection however from the outset would not accept the determination. Margaret Bourke-White kicked the bucket in 1971, at 67 years of age. Margaret was probably the best picture taker yet in addition perhaps the best lady. She cleared the route for some ladies in all callings, not only picture takers, with her mental fortitude and assurance.

Registering for Classes

Registering for Classes Hey guys, As a broken in undergraduate student I thought I would share some of my wisdoms about registering for classes with those of you reading who are incoming undergrads. For my first semester most of my classes were based on requirements from being in Art Foundation so there was little choice, therefore less confusion. With my second semester, I had complete freedom of what I could register for with a few required classes, and while I admired the freedom I was also scared from having to make so many decisions for myself. Things to Remember when Registering DAR’s Report If you’re an incoming student, you may or may not be familiar with your DAR (Degree Audit Report.) Your DAR’s is basically a record of all the classes you’ve taken, the requirements you’ve fulfilled and your grades over the course of your time at the university. It’s essential to check this as often as you can, especially when registering for classes, so you’re aware of graduation requirements you’ve fulfilled and requirements you still need to satisfy. 2. Talk to your advisors I would suggest becoming well acquainted with your advisors, because this is the year of discovery and a lot of answers to the questions you’ll haveâ€" especially relating to your schedule will come from them. Before finishing registering for classes or before your time ticket expires I would recommend emailing your advisors and setting up a meeting to just go over your schedule and make sure everything is how it should be, and that you’re on track. 3. Change While registering for classes, it’s also important to remember that your schedule is always open to change. You may realize you don’t like a class the second week and decide to drop it, or you may discover that the course is more challenging than you can handle at the moment. This past semester, I was enrolled in a really stressful art history class and the instructor’s way of teaching just wasn’t concise enough for me, so I decided to drop the class. These events are all ok, and needing to drop a class or altering your schedule in any way is nothing to feel shamed for. Thanks for reading ! Indyia Class of 2019 I’m an Art Foundation student in the College of Fine and Applied Arts, and after Art Foundation I plan on majoring in Art Education. With my degree and teaching certificate, I want to teach children how to use their emotions, thoughts, and surroundings to create art.

Learning to Learn Skills as a Foundation

Children with Autism Spectrum Disorders and other developmental disabilities often lack skills that are pre-requisites for success in school. Before a child can acquire language, hold a scissors or pencil, or learn from instruction, he or she needs to be able to sit still, pay attention and imitate the behaviors or remember the content of instruction. These skills are commonly known, among practitioners of Applied Behavior Analysis, as Learning to Learn Skills: In order to succeed with children with Autism, it is important that you evaluate whether they have those learning to learn skills. The Skill Set Waiting: Can the student stay in place while you arrange materials, or begin a session?Sitting: Can the student stay seated, on both buttocks, in a chair?Attending to others and materials: Can you get the student to pay attention to you (the instructor) or when presented with materials?Changing responses based on prompts: Will the student change what he/she is doing if directed to do so, with physical, gestural or verbal prompts.Following instructions: When given instructions, will the child comply? This implies that the child has receptive language.Following choral, or group instructions: Does the child follow directions when given to a whole group? Or does the child only respond to directions given with their name? The Continuum The learning to learn skills above are really arranged in a continuum. A child may learn to wait, but may not be able to sit appropriately, at a table. Children with Autism Spectrum Disorders often have co-morbid problems, such as Obsessive Compulsive Disorder (OCD) or Attention Deficit Hyperactivity Disorder (ADHD ) and may have never sat for more than a few seconds in one spot. By finding reinforcement that a child really wants, you can often shape these primary behavioral skills. Once you have completed a reinforcement assessment (evaluating and discovering reinforcement that your child will work for,) you can begin to assess where a child is on the continuum. Will he sit and wait for a preferred food item? You can move from the preferred food item to a favorite or preferred toy. If the child has sitting and waiting skills, you can expand it to find if the child will attend to materials or instruction. Once that is evaluated, you can move on. Most often, if a child has attending skills, he may also have receptive language. If not, that will be the first step of teaching the ability to respond to prompts. Prompting. Prompting also falls on a continuum, from hand over hand to gestural prompts, with the focus on fading prompts to reach independence. When paired with language, it will also build receptive language. Receptive language is critical for the next step. Following directions If a child will respond correctly to prompts, when paired with words, you can teach following directions. If a child already responds to verbal directions, the next thing to assess is: Does a child follow choral or group instructions? When a child can do this, he or she is ready to spend time in the general education classroom. This should hopefully be an outcome for all our children, even if only in a limited way. Teaching the Learning to Learn Skills The learning to learn skills can be taught either in one to one sessions with an ABA therapist (should be supervised by a Board Certified Behavior Analyst, or BCBA) or in an early intervention classroom by the teacher or a classroom aide with training. Often, in early intervention classrooms, you will have children who come in with a range of abilities in the learning to learn skills and you will need to focus the attention of a single aide on children who most need to build the basic sitting and waiting skills. The instructional model for ABA, like the model for behavior, follows an ABC sequence: A: Instruction. This needs to fit the outcome. If the first instruction is to sit, you may have to physically guide the child into the chair, accompanied by a verbal description of what is happening: Sit down, please. Okay, were sitting with our feet on the floor, our bum on the chair.B: Behavior. What the behavior is will determine the next step.C: Feedback. This is either correcting the response or praise, either paired with reinforcement, a token (secondary reinforcement) or once you have some behavioral momentum, every second to fourth correct response, or correction. The most important thing is to be clear about what is the desired response - you never want to reinforce an incorrect response (although an approximation is appropriate when shaping behavior. Called Discrete Trial Teaching, each instructional trial is very brief. The trick is to mass the trials, in other words, bring the instruction on hard and heavy, increasing the amount of time that the child/client is engaged in the targeted behavior, whether it is sitting, sorting, or writing a novel. (Okay, thats a bit of an exaggeration.) At the same time the teacher/therapist will be spreading out the reinforcement, so that each successful trial will get feedback, but not necessarily access to reinforcement. The Goal The final outcome should be that students with Autism Spectrum Disorders will be able to succeed in more naturalistic settings, if not actually in a general education classroom. Pairing secondary or social reinforcers with those primary reinforcers (preferred items, food, etc.) will help children with more challenging disabilities function appropriately in the community, interact with people appropriately and learn to communicate, if not to use language and interact with typical peers.

Essay about Virgin Suicides - 1044 Words

Each year suicide is becoming more common in the United States among adolescents, according to the Suicide and Mental Health Association International. The main reason why adolescents commit suicide is because they are depressed. In the article Nightmare in the Mirror by Scott Long, he explains that adolescence has changed throughout the years. An assertion he makes is that teens have Angst and bouts of suicidal despair distinguish this gloomy figureÂ… (Long 156). Long explains that throughout the years, adolescents have become sadder and depressed. Adolescents, who suffer from depression and are suicidal, dont usually inform others. Those adolescents fall into the third quadrant of the Johari Window. The Johari Window is a useful†¦show more content†¦As a result of being isolated from others, the girls become depressed. Lux makes the statement I cant breathe in here (The Virgin Suicides). The girls become extremely lonely. Even before Cecilia, the youngest daughter, committed suicide the girls were still sheltered. Cecilias psychiatrist told the parents that the girls needed another social outlet besides school. This proves that it is not healthy for adolescents to not be social. With the girls now without the social outlet of school, the girls became lonely and depressed. According to neuropsychiatrist, Rajesh Parikh, Alcoholism and suicide become a handmaiden due to loneliness and depression. In other words, people who are lonely and depressed have a higher risk of committing suicide. Since the girls were lonely and depressed, they were at a higher risk of committing suicide. Since the girls were depressed, this later resulted in their suicide. Suicide attempts are usu ally made when a person is seriously depressed and feels that there is no way out of their problems according to DArcy Lyness, PhD. Adolescents commit suicide because they feel as if they can not escape emotional pain. The Lisbon girls were simply depressed. The majority of adolescents who commit suicide suffer from depression. From the film The Virgin Suicides, it is obvious that the Lisbon girls are depressed. The Lisbon girls depression was the cause of theirShow MoreRelatedCharacters in The Virgin Suicides621 Words   |  3 Pageslove and alcohol. The neighborhood boys watch in awe as girls flock to Trip’s side. They bake him pies, warm his bed, leave notes inside of his car. Trip’s hedonistic nature sets him against the religious Mr. Lisbon, but also the boys (Hoskin). As virgins, the boys both envy and admire Trip. Watching Trip rein in girl after girl becomes a lesson to the boys. They watch Trip very closely, studying him, in hopes of one day being as cool and confident. Trip’s relationship with his father is very unusualRead MoreThe Great Gatsby And The Virgin Suicides1563 Words   |  7 Pagesand affectionate, or aggressive and violent. Often, the targets of obsession are females. In The Great Gatsby, The Virgin Suicides, Lolita and Fear, there are men who obsess over a female character. These female characters are all shown to be powerless, whether it be at the hands of their obsessor or because of other factors in their lives. In The Great Gatsby and The Virgin Suicides, the theme of obsession is prevalent. It is shown through Gatsby’s obsession with Daisy and the boys obsession withRead MoreMovie Review : The Virgin Suicides846 Words   |  4 PagesSofia Coppola is the daughter of the famous director Francis Ford Coppola who made The Godfather films. She is a producer, director, screenwriter and actress. Coppola directed and wrote the 1999 film The Virgin Suicides. Her directorial work for Lost in Translation won an Oscar. She became the first American woman to win the Golden Lion, the top prize at the Venice Film Festival in 2010. Coppola made brief appearances in her father s films throughout her childhood. Acting, however, would not beRead More The Virgin Suicides and the Writing Self Essay examples1877 Words   |  8 PagesThe Virgin Suicides and the Writing Self    Usually our voice for telling a story is our own writing self.   A person that understands the situation at hand and speaks in a manner relevant to the situation.   We dont normally create a separate narrator to make our writing more interesting.   We simply write our thoughts and opinions to convey our ideas.   But Jeffery Eugenides writing the Virgin Suicides brought out a separate part of himself to narrate for him.   An entirely fabricatedRead More`` The Virgin Suicides `` By Jeffrey Eugenide1814 Words   |  8 Pagesisolation. In fact, recent studies released by Lifeline—a crisis support and suicide prevention center—conclude that long periods of oppression, loneliness, or social isolation can have a negative impact on physical, mental, and social health. In particular, such may result in bodily aches and pains, low energy, an increased risk of depression and paranoia, feelings of worthlessness/hopelessness, or thoughts about suicide, and increase d substance abuse. Human interaction and freedom of identity areRead MoreAnalysis Of The Virgin Suicides 799 Words   |  4 PagesThe Virgin Suicides narrates the story of the Lisbon family and the multiple crises they face, particularly acute suicidal risk of all five daughters. The family consists of the father, Ronald, the mother, and five sisters, Cecilia, Lux, Bonnie, Mary, and Therese. The family experiences both major and minor crisis event throughout the film, ultimately ending with all five daughters completing suicide. While there were numerous individuals experiencing crisis, the neighborhood boys, the entire LisbonRead MoreThe Journey Of The Virgin Suicides1978 Words   |  8 Pages The Virgin Suicides takes place in 1974 in Grosse Point, Michigan. Here lives your typical family of seven consisting of two parents and five beautiful daughters. There is 17-year-old Therese, 16-year-old Mary, 15-year-old Bonnie, 14-year-old Lux, and the youngest at 13, Cecilia Lisbon. Th e film begins with the first attempt at suicide by the youngest, Cecilia. She was taken to see a professional one time after her attempt. It was deemed important to help socialize. The girls threw a party in theRead MoreMythology in The Virgin Suicides561 Words   |  3 Pagesup universal feedback. In the case of â€Å"The Virgin Suicides† by Jeffrey Eugenides one of the archetypes that we see play out throughout the novel is the one of The Virgin Mary. The Virgin Mary in â€Å"The Virgin Suicides† represents a sense of foreshadowing at the beginning and towards the end of the book, provide an allegory between the Libson girls and The Virgin Mary, and help deeper define the Libson girls. The Virgin Mary symbol in â€Å"The Virgin Suicides† foreshadows events that will play out laterRead More American Beauty, directed by Sam Mendes and The Virgin Suicides, directed by Sofia Coppola2680 Words   |  11 Pagesappears to be normal equal reality? By looking at two different films it seems that the old cliche stands correct. Things aren’t as they appear. American Beauty and The Virgin Suicides give classic examples of how â€Å"normal† and â€Å"happy† suburban life is anything but. American Beauty, directed by Sam Mendes (1999) and The Virgin Suicides, directed by Sofia Coppola (2000), share many of the same themes even though the plots are contrasted. Underneath the layers of white picket fences, beautiful houses,Read MoreEssay on Critical Analysis of the Virgin Suicides812 Words   |  4 Pagesthey would do anything to get to that point of bliss. In the book The Virgin Suicides by Jeffrey Eugenides, we are introduced to the men whose lives have been changed forever by their awkward obsession with five fated sisters: Therese, Mary, Bonnie, Lux, and Cecilia Lisbon. These mysterious girls dont seem to really be known in the town, but when the youngest, Cecilia, kills herself, it establishes the year of the suicides and all eyes are on them. The neighborhood boys narrate the story

Benefits of Electronic Medical Records Free Essays

Benefits of Electronic Medical Records Stephanie Fine HCS/490 December 5, 2011 Cindy Perkins Benefits of Electronic Medical Records * â€Å"In 1972, the Regenstreif Institute developed the first medical records system† (Unknown, History of Electronic Medical Records, 2011, Para. 3). Since then, health care facilities across the nation are beginning to see the benefits that electronic medical records have on both health care providers and patients as well. We will write a custom essay sample on Benefits of Electronic Medical Records or any similar topic only for you Order Now This paper will discuss the benefits of electronic medical records for patients as well as one aspect relating to the values and importance of maintaining confidentiality when using this mode of communication. This paper will provide at least one reason this mode is an effective means of communication between consumers and providers and explain how this mode of communication differs from others. Finally, this paper will show how media and social networking change communication in health care as well as how electronic medical records can be used to market health care products or services. Although there are many benefits for patients and Electronic medical records this paper will focus on the top three. The first benefit would be that â€Å"Electronic medical records (EMR’s) help improve the care of patients and reduce medical errors in doctors’ offices† (Huckestein, 2011, Para. 1). This is because all of a patients medical records are kept in one place and access ed through a secured web portal by any provider that the patient must see. This leave less room for errors due to unspoken information that can be critical to the patient but forgotten to say to the provider such as allergies, medications, and previous diagnoses. The second benefit would be the ease of access. Most health care facilities that use electronic medical records also use e-prescriptions as well. â€Å"Prescriptions are electronically sent directly to pharmacies and are ready to be picked up after the office visit† (Huckestein, 2011, Para. 5). This helps to cut down on time and eroors made in patient medications. Along with quick prescription services the patient does not always have to wait for the doctor’s office to open to request information from their providers. â€Å"Patients may also be able to request referrals, prescriptions refills, and appointments through the Internet from their physicians’ offices† (Huckestein, 2011, Para. 5). The third benefit of electronic medical records for patients is the comfort of knowing that their medical records are kept safe , secure , and will never be lost. Keeping these records electronically, especially in the cases where patients can also gain access to them, means the patient won’t be left without the records she may need† (Torrey, 2011, Para. 7). This is especially comforting to have if the health facility were happen to close or go out of buisness. The patient knows that he or she will still have all necessary records to continue with the health care that he or she needs. * While ease of access is very importan t, security of electronic medical records is just as important. Health providers are required to abide by all HIPAA laws within the office as well as electronically. It is very important that not only health care staff but patients as well keep all passwords and user information to themselves and never reveal security information with others. This helps to ensure that all medical information is kept safe and free from identity theft and other crimes involving sharing or reveling medical information to anyone who is not authorized to view it. One reason this mode is an effective means of communication between consumers and providers the ease of access to all medical records in the event of an emergency situation. When a patient is well or seeing a provider for non emergency situations they are able to provide accurate information needed to help keep electronic medical records up to date. This data is kept in the same file and used to help the patient in the event of an emergency that perhaps the patient is unable to speak or inform the health prov iders of their medical history, medications, and or disease or illnesses they may have. At most, quick access to our records can be lifesaving if an emergency occurs and answers to those questions are needed during the emergency decision-making process† (Torrey, 2011). This can be very useful if the patient happened to be on vacation or out of town. It can â€Å"Provide a single, shareable, up to date, accurate, rapidly retrievable source of information, potentially available anywhere at any time† (Unknown, Electronic Medical Records, Electronic Health Records †¦ , 2011, Para. 12). * It is clear that electronic medical records are beneficial and different from any other mode f communication. This is because it is a direct link between both the provider and the patients. It is also set up to still be available regardless of a tragic event such as 911. Paper files, fax, and phone messages can be destroyed in a flood or fire but electronic medical records are here to stay. â€Å"Large scale EMR systems replicate their stored records in several places across the country so that one tragic event won’t destroy them† (Torrey, 2011, Para. 4). * Another area that can be benefited by electronic medical records is health care product and service providers. Just like the ads one may find on social networks like face book and MySpace, ads for health care products and services can be place on the web portals that patients and providers use to obtain their electronic medical records. On the patient side, the patients can see new and upcoming health care products that they can discuss with their providers to help with medical issues. They can also see service ads for sites such as Web MD and the Mayo Clinic that help answer other questions they may have regarding healthier lifestyles and other information. On the provider side, there could be ads on new medications and drug reps that can help them decide what medications they would like to prescribe in their facility. * In conclusion, electronic medical records are a huge step forward in the health care world for both providers and patients. This paper has discussed the benefits of electronic medical records for patients as well as one aspect relating to the values and importance of maintaining confidentiality when using this mode of communication. This paper has provided three reasons this mode is an effective means of communication between consumers and providers and explained how this mode of communication differs from others. Finally, this paper has shown how media and social networking change communication in health care as well as how electronic medical records can be used to market health care products or services. * References Huckestein, D. (2011). Patients Benefit from Electronic Medical Records. Retrieved from IHA: http://www. ihacares. com/index. cfm/news-room/patients-benefit-from-electronic-medical-records/ Torrey, T. 2011, April 11). The Benefits of Electronic Medical Records (EMRs). Retrieved from About. com: http://patients. about. com/od/electronicpatientrecords/a/EMRbenefits. htm Unknown. (2011, September 14). Electronic Medical Records, Electronic Health Records †¦ . Retrieved from Open Clinical: http://www. openclinical. org/emr. html Unknown. (2011). History of Electronic Medical Records. Retrieved fr om http://www. nasbhc. org/atf/cf/%7BCD9949F2-2761-42FB-BC7A-CEE165C701D9%7D/TA_HIT_history%20of%20EMR. pdf * * * * * How to cite Benefits of Electronic Medical Records, Papers

Marketing the Apple Brand E

Executive Summary The use of the internet in marketing goods and services is known as e-marketing. Its proliferation can be attributed to the technological advancement in the modern world. As the digital era conquers humanity and with the rapidly changing advances in information and technology, marketers and advertisers gradually shift strategies in brand promotion and awareness to be in line with such modernization.Advertising We will write a custom research paper sample on Marketing the Apple Brand: E-Marketing specifically for you for only $16.05 $11/page Learn More Apple Inc., further enhances their brand by injecting e-marketing as part of their corporate marketing methods in promoting brand awareness, introducing new products and drawing in more customers as part of the Apple user clan. Though in the past the company adopted traditional marketing strategies in creating pull in the market, the company position itself as one of the leaders in the con sumer electronics and mobile devices industry, it has adopted e-marketing strategies such as the use of online advertisements to endorse new products and services, announce promotions and the company has developed an online Apple store which enables customers to purchase goods and services without the hassle of visiting the nearest Apple store or lining up, products are delivered to the users’ doorsteps in a matter of days. Apple Inc.’s has been popular in terms of its advertising campaigns such as the 1984 Super Bowl Commercial, the 1990s Think Different campaign and the 2000s iPhod people campaign (Apple’s Brand Strategy, n. p.). In the past decades the company’s style of marketing can be seen prominently on their buying of print ads and TV commercials but gradually as the turn of the 21st century dawned, Apple Inc. has been using the internet as part of its marketing campaigns. In the â€Å"Switch† campaign of 2001, Apple used traditional TV and print ads in the campaign but decided to add the usage of the internet by directing users to a website where Mac myths were dispelled (Apple, Google tops in loyalty survey, n. p.). Introduction The turn of the 21st century has given rise to the popularity of the internet where information can be transmitted wirelessly through the World Wide Web. The information age has changed the way people think and behave altering the attitude of the market in consuming products and services. On the business side, marketers and advertisers of corporations and enterprises have slowly adjusted to the digital era by using the internet to their advantages. E-marketing is the process of promoting a brand’s products and services over the internet.Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More It is also known and referred to as internet marketing, digital marketing, web marketing, online mar keting or search marketing (Internet Marketing – How, When, Where, n. p.)The concept of e-marketing has a broad scope for it does not only include the act of marketing on the internet, but marketing through emails and wireless media can also be considered as part of its category (Gupta, n. p.). According to Jaakko Sinisalo et al. (772), electronic customer relationship management (ECRM) and digital customer data are also considered part of the e-marketing scope. In his article â€Å"Internet Marketing: A Practical Approach†, Alan Charlesworth (49) mentioned that e-marketing unifies the technical and creative features of the internet. Apple Inc., being a leading brand in the consumer electronics and mobile technology industry, will be the subject of this study where the company’s marketing strategies, especially those involving the internet, will be examined. Types of the internet marketing, such as Pay Per Click/ Impression (PPC/I), Search Engine Optimization (S EO) and Social Media Marketing (SMM) will be discussed in their relation to Apple’s marketing methods and implementations. Also several business models such as one-to one approach, appeal to specific interests, niche marketing and geo-targeting will be tackled in order to have a clear understanding on how the company plans and implements marketing and advertising methods in promoting the Apple brand together with its products and services. In addition, brief discussions with related models of e-commerce, lead based websites, affiliate marketing and local internet marketing will further be examined to see the whole picture of how Apple Inc. markets sell their goods and services and analyze the behavior of customers’ in their patronization and loyalty on the brand. Company’s Profile Apple Inc. is one of the leading technological American multinational companies founded by three college drop outs in summer of 1976. The company was formerly known as Apple Computer I nc. It designs and markets personal computers, consumer electronics and software with its popular product lines include the Macintosh personal computers, MP3 players called the iPod, iPhone mobile phone device and its recently launched tablet line, iPad. According to the information provided in the article â€Å"Apple Retail Store-Store List† (n. p.), Apple Inc. software line includes the Mac OS X for personal computers’ operating systems, iTunes which is a media browser that enables users to download, listen and transfer music files, iLife suite for multimedia and creative works, iWork is suited for office work functions.Advertising We will write a custom research paper sample on Marketing the Apple Brand: E-Marketing specifically for you for only $16.05 $11/page Learn More Aperture for professional photographers who wish to edit and manipulate their photos, Final Cut Studio suites to people who are involved in the professional audio and film industry, Logic Studio is suited for music production enthusiasts, the Safari web browser for surfing experience and iOS as the iPhone’s operating system. Apple Inc. operates over 357 retail stores worldwide as of October 2011 in 10 countries (Apple Retail Store-Store List, n.p.). The company has also developed an online store where products and services can be bought at the convenience of the customers (Apple Retail Store-Store List, n. p.). In September 2011, Poornima Gupta and Rodrigo Campos cited that Apple Inc. has become the largest publicly traded company in the world by market capitalization (Gupta, n. p.). Its market value as of August 9, 2011 is $341.5 billion (Gupta, n. p.). Apple Inc. was founded in April 1, 1976 by Steve Jobs, Steve Wozniak and Ronald Wayne. The company’s headquarters is based on Cupertino, California. It was incorporated on January 3, 1977. On January 9, 2007 (US SEC), after 30 years of being known as Apple Computer Inc. the company decided to remove â€Å"Computer† to be in line with the company’s expansion strategy in the electronics market in addition to its primary focus on the personal computers industry (Markoff, n. p.). According to the United States Security and Exchange commission, â€Å"As of September 25, 2010, the Company had approximately 46,600 full-time equivalent employees and an additional 2,800 full-time equivalent temporary employees and contractors and annual sales worldwide is $65.23 billion† (US SEC). Over the years, Apple has developed an exceptional reputation in the consumer electronics and mobile technology industry due to its broad artistic design philosophy and unique advertising campaigns (Apple Store, n. p.). The company has established a devoted and loyal customer base, especially in the United States which patronizes the company and its brand (Markoff, n. p.). Among the numerous achievements of Apple Inc. is being named the most admired company from years 200 8 – 2011 and was branded as the most valuable public limited company by Fortune magazine (Fisher 65-67, Colvin, 76). Apple’s Online Marketing Strategies and Experiences Apple Inc.’s brand strategy includes the usage of the Apple brand in competing with markets. In the personal computing industry, Apple’s Macintosh product line with its related operating systems and software compete against prominent brands such as IBM, Dell and Sony Vio, while the iPod is the company’s contender in the consumer electronics sector with the iTunes Music Store to cater to users’ need for music download and enjoyment.Advertising Looking for research paper on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In the year 2007, Apple penetrated the smart phone market with the introduction of the iPhone and more recently the tablet industry with the iPad computing device. Apple has also continuously expanded through the AppsStore of iPhones and iPads covering scopes related to magazines, books, games and applications publishing. The company is also competing with Google in the advertising industry with its Apps business and iAd network (Apple’s Brand Strategy, n. p.). Apple Inc.’s product strategy for the past years has always involved the creation of innovative products and services which complement its digital hub strategy (Former Wachovia, n.p.). In the method provided, Apple’s Macintosh products serve as digital hubs for other electronic devices such as the iPod, iPad, personal digital assistants, mobile devices, digital cameras, and video cameras to name a few (Internet Marketing – How, When, Where, n.p.). The main focus of Apple Inc.’s product strat egy is the customers’ experiences with Apple products. The company’s main competency and advantage among other companies in the industry is its ability to deliver outstanding experience to its customers through excellent user interfaces. Apple based its product strategy on the said competence they posses through its products such as iTunes, iPhone, and the Apple Apps store. Apple focuses on the emotions and feelings of its past, present and future customers in marketing the brand. Its brand personality is all about the lifestyle it may provide to its prospects. Apple’s brand personality revolves around the notion of being imaginative, free and liberated, innovative, passionate, as well as the having passion, hope, dreams and aspirations (World’s Most Admired Companies, n.p.). The brand’s general theme is about people attaining power through technology. â€Å"The Apple brand personality is also about simplicity and the removal of complexity from pe ople’s lives; people-driven product design; and about being a really humanistic company with a heartfelt connection with its customers† (marketingminds.com). Apple’s primary marketing strategy is not about selling products but the provision of exclusivity among its customers. There is a sense of community among Apple users who remain to be loyal to the brand. The equity of the brand, as well as customer franchise exemplified by the company is very strong. Its strong customer based has been essential to the company’s success over the past decades especially during the economic crisis of the 90s, and it has also helped the company maintain its premium pricing compared to its competitors. Apple’s pricing strategy has enabled it to survive against the low prices brought about by other IT competitors. The personal computer industry has a small market, thus vendors tend to wage price wars in order to compete and survive in the business. Most notably, the supply chain and manufacturing economies of Dell has proved to be an obstacle to PC vendors with weaker brand equity. On the other hand, Apple has further improved and advanced its manufacturing economies and supply chain management together with logistics and operations so that it can compete with those of Dell (Apple’s Brand Strategy, n. p.). Apple has managed to attain similar product costs with Dell but the former’s products are more premium in pricing because of additional cost advantage where the company has its own operating system thus there is no agreement to pay for licences to another company for Apple’s case. The Apple brand is centralized on its promise of providing the best customer experience and satisfaction through its products and technology. In order to have more control over the brand’s image together with its product distribution and services, Apple has opened its own Apple Stores in strategic locations such as in high end malls and q uality shopping venues to cater to the needs of its customers. â€Å"Apple provides Apple Mac-expert retail floor staff to selected resellers’ stores (such as Australian department store David Jones); it has entered into strategic alliances with other companies to co-brand or distribute Apple’s products and services (for example, HP who was selling a co-branded form of iPod and pre-loading iTunes onto consumer PCs and laptops though in retrospect this may now just have been a stepping-stone). Apple has also increased the accessibility of iPods through various resellers that do not currently carry Apple Macintosh systems (such as Harvey Norman), and has increased the reach of its online stores† (Apple’s Brand Strategy, n. p.). The main purpose of opening Apple stores is for prospective customers to appreciate the values of Apple’s brand. Customers are invited into a stimulating and carefree environment where they are to discover the latest innovatio ns of Apple, be assisted in their queries about the company and products and be able to experience firsthand the goods and services Apple has to offer. The main purpose of the store is to provide a preview to prospects of the exclusive community one will experience in getting an apple product. The marketing strategies of Apple Inc. have been fairly unique because in the past decades of its existence it has impressively captured loyal customers who patronized the brand even with its premium pricing. The company’s advertising campaigns have been very popular because they reflected the company’s way of marketing products. Significant ad campaigns of Apple Inc. include their 1984 Super Bowl Commercial, Think Different campaign in the 1990s and the iPod people campaign in the 2000s (World’s Most Admired Companies, n. p.). During the 1980s to the early 1990s, Apple has adopted traditional means of advertising by buying print ad space in magazines, as well as conductin g TV commercials to further expose the brand. In 1984, Apple Inc., then Apple Computer Inc., first introduced Macintosh through a TV commercial which aired nationally on January 22, 1984 during a Super Bowl break. This begun the series of Apple’s advertising campaigns with the use of TV commercials and print advertisements. On June 10, 2002, the company launched the Switch advertising campaign where real people who have switched from using Windows Microsoft to Mac were featured in the advertisement campaign. The campaign was carried out through television commercials and print advertisements but users who observed and witness the materials were directed to a website where the invalid information about the Mac platform was disproved. Though the campaign was not successful, it was replaced by the â€Å"Get a Mac† campaign, â€Å"Switch† was the first major attempt of Apple to use the internet in marketing their campaigns. After that, the campaigns were followed by the usage of both traditional methods, such as TV commercials and print advertising and modern strategies such as e-marketing in promoting the apple brand. Research Methodology The researcher has adopted the explanatory method of research in conducting the study. An explanatory study’s principal objective is to know and understand the trait and mechanisms of relationship and association between variables. It is mainly concerned in seeking and providing an explanation. Explanatory research characteristically seeks to recognize and clarify causal associations which are substantively significant and meaningful. In this sort of study, secondary existing data has been observed and analyzed. Hypotheses have been developed which are examined and experienced in the light of the existing literature and after that observed whether the data composed and collected can either be called on to support or disprove those hypotheses. This sort of approach seeks descriptive and explanatory typ e research by means of case studies and observational data. This type or research can have many goals; first, it is the development of a mental picture of the topic which is under observation. Second is to determine the research feasibility. Third is to refine the research ideas by formulating different questions. Fourth is that the initial ideas can be built up. In a nut shell, there are so many advantages of explanatory research. This kind of method will cover most of the aspects and perspectives concerned with data gathering, collection and analysis. Using the explanatory method, an analysis of Apple Inc.’s e-marketing strategy will be discussed. In order to further understand the strategies of e-marketing and how Apple Inc. utilizes the internet in strengthening its brand by creating product awareness and conducting promotional activities, literature available from the internet with reliable source was the priority in gathering facts to further strengthen and enhance the arguments of this paper. Data collected from the internet are those write ups regarding online advertisements, e-marketing, its strategies, its business modules and marketing methods associated with the internet. Relevant literature, such as Apple Inc.’s company background and history were also reviewed for this paper, as well as write ups from different sources about the company’s marketing strategies over the past decades of its existence and how it keeps up with the advancement of technology in the information age. Journal articles found online, as well as online newspaper clippings were also taken into consideration to further attain a non-bias analysis of Apple’s marketing strategies with the use of the internet. In analysing data, a brief background of e-marketing was reviewed to have comprehensive information with regards to the strategy. Different types of e-marketing such as Pay Per Click/ Impression (PPC/ I), Search Engine Optimization (SEO) and Social Media Marketing (SMM) were identified to determine Apple Inc.’s usage of the strategies. Business models associated with e-marketing were also put into account so as to check whether the strategies of the chosen company overlap with such business models. E-Marketing The broad scope of e-marketing will further be discussed in this section where the types of the internet marketing, business models and approaches will be discussed to give us a background on the topic. E-marketing is divided into 3 types namely Pay Per Click/ Impression (PPC/I), Search Engine Optimization (SEO) and Social Media Marketing (SMM). In the PPC/I pre-decided websites are used to generate leads for the companies who are using online advertisements to create brand awareness and visibility, as well as product introduction and promotions. Another type of e-marketing is the SEO which improves the visibility of the websites in search engines via search results and lastly SMM where it provides a venue for ve ndors and customers to interact via a social networking site such as Facebook, Twitter, Tumber and others. E-marketing’s diversity of scope has lead to its association with several other business models, such as e-commerce where goods and services are sold directly to customers. Examples of e-commerce sites are Amazon, Ebay and Apple Store. In e-commerce customers can pay the vendor via online banking, credit cards or PayPal accounts. Second, lead-based websites where organizations acquire sales leads from websites. In Affiliate marketing, goods and services are sold by other resellers and the profits are shared. The vendor may supply marketing support to the reseller such as the provision of marketing materials though such model can be closely associated with e-commerce. Lastly, in local internet marketing, small local companies utilize SMM to develop a relationship which may be advantageous in real world encounters. Business models and approaches of e-marketing are one-to-o ne approaches, appeals to specific interests, niche marketing and geo-targeting. In a one-to-one approach, advertisers and marketers based the scope of their advertisements on the search engine keywords entered by the internet users while in appeal to specific interests, users who have a specific behavior or interests are being targeted by marketers. Markets are typically segmented according to age group, gender, geography to name a few factors. In the niche marketing, the target audience is specified. Lastly, the geo-targeting approach deals with determining the location of the internet user who visits a given website. Contents are delivered to the internet user basing from his location. Findings and Analysis At the turn of the 21st century Apple Inc. has been utilizing the internet in endorsing and strengthening its brand, as well as promoting its products and services to the internet users around the globe. The prominence of e-marketing among marketers of small-medium enterprises or even large corporations such as Apple Inc. can be associated with its advantages of being inexpensive with regards to the level of exposures it may cover and reach target audience. Through e-marketing, vendors can be able to reach a wide range of audience in a small amount of time as compared to that of traditional marketing where many factors are needed to be considered before execution because traditional means may involve a huge amount of money. Another advantage of e-marketing is that exposures can be measured easily and cheaper compared to traditional means because in e-marketing ad servers which trace, measure and tests information posted on the internet. Apple Inc. uses all types of e-marketing in its ad campaigns and exposures. It seems to be a standard for the company to PPC/I in measuring the number of users who clicked or visited their websites. During the â€Å"Switch† campaign in 2002, Apple directed prospects to a website with valid information in order for them to test the efficiency of the campaign they used PPC/I. In order to improve the visibility of Apple, SEO is used as a process via search results. Although this method is free, the popularity or the search ability of a brand or company may depend on the browser giants such as Internet Explorer, Google Chrome, Mozilla Firefox and Safari. This method can be manipulated with certain agreements with the vendors. The development of Safari has placed Apple at an advantageous position for they are their own vendor. SMM has been the most popular e-marketing type in the World Wide Web. Registration via Facebook, Twitter and Tumbler are free and the spread of information can be delivered in split seconds. Apple Inc. has also used this strategy most often with the creation of their very own fan pages via the said social networking sites. It has enabled the internet users to gain access to the latest updates of the company and its products, as well as promotions and sales. E-marketing has b rought about aggressive purchasing behavior among Apple customers that the business model of e-commerce gave rise to Apple’s online store where customers can buy products online and have goods and services delivered to their desired addresses. Though lead based websites are not usually utilized by the company, Apple tends to use affiliate marketing and local internet marketing in order to have other resellers sell the company’s products. Approaches of Apple’s e-marketing strategy may be in line with the appeal to specific interests and niche marketing methods. Upon observations, the company’s advertisements since 1984 have appealed to the creative people with the revolutionary software offered by the company to cater to the artistic needs of its target market. Apple has also developed a niche marketing approach in the usage of the internet where the segregation of product software such as for musical lovers, professional photographers and the like have en abled the company to focus on specific types of markets. Apple has adopted specific methods in the enhancement of its marketing strategies but its still continues to prioritize traditional options in promoting events such as the Mac World Expo and Apple Expo. Conclusion and Recommendation The emergence of the information age has led to the significance of the internet as a viable tool in information dissemination. Advertisers and marketers alike have taken advantage of the World Wide Web in reaching out to their target audience in creating brand awareness and recall, as well as using the internet as an avenue in promoting products and services. In the light of the 21st century, Apple Inc. has been prominent with regards to their marketing strategy and advertising creativity. Such methods define the company’s marketing platforms in terms of their products and services’ direction. Their advertisements have captured their target markets, thus creating a loyal customer bas e which patronizes the brand. Such achievements attained by the company enabled them to survive especially with the aggressive marketing tactics of IT companies in capturing market shares through price wars. Apple Inc.’s customers salvaged the company from folding and closing down during the hard economic times of the 90s where its competitor, Dell, had personal computers at a cheaper price with good manufacturing economies and impressive supply management. Apple Inc. focused its marketing strategies on honing the Apple brand to be customer centered, thus the experience of the customers with regards to Apple products is the primary source of the company’s marketers in positioning the brand. In 1984, Apple first released its ad campaign introducing the Macintosh product line. The company spent thousands of dollars to produce a 60 second television commercial and also bought print ads in newspapers in order to create brand awareness. The advertisement at the Super Bowl g ave a strong impression of Apple among viewers, and over the years, the company has utilized such strategies as the production and airing of television commercials and the placement of ad materials in magazine pages to further promote the Apple brand. In 2002, Apple has used the internet in its marketing campaign where users were directed to a website by Apple’s TV commercials and print advertisements. In its latest campaign, Apple has shown progress in its e-marketing strategies by utilizing the internet more. In the company’s â€Å"Get a Mac† campaign, social networking sites were used to spread the commercial campaign, even on YouTube, a series of videos from the campaign is being shown. The popularity of the internet has resulted into a series of gimmicks among marketers with the use of the internet. Since e-marketing has proven itself to be effective in capturing target markets, efficient for with a lesser time needed to prepare compared to traditional meth ods and it is inexpensive, marketers can do more creative campaigns through the internet. Apple alone has utilized the internet in promoting its campaign. The company has ventured out to e-commerce with the creation of the Apple store where customers can purchase online without the hassle of traffic or falling in line. Works Cited â€Å"Apple’s Brand Strategy†. Marketingminds.com. Marketing Minds., 2011. Web. â€Å"Apple, Google tops in loyalty survey†. Macnn.com.  MacNN., 11 July 2006 July 11, 2006. Web. â€Å"Apple Retail Store-Store List†. Apple.com. n.d. Web. â€Å"Apple Store†. Apple.com. Apple Inc., n.d. Web. Charlesworth, Alan. Internet marketing: a practical approach. Burlington: Butterworth-Heinemann, 2009. Print. Colvin, Geoff. â€Å"The World’s Most Admired Companies 2009†. Fortune  159. 5 (2009): 76. Print. Fisher, Anne. â€Å"America’s Most Admired Companies†. Fortune  157.5 (2008): 65–67. Prin t. â€Å"Former Wachovia Direct Marketing Executives Launch Full Service Online Marketing and Web Design Company†. Prweb.com. PR Web., 21 March 2011. Web. Gupta, Poornima.  Ã¢â‚¬Å"Apple briefly passes Exxon as largest U.S. company†. Reuters., 9 August 2011. Web. â€Å"Internet Marketing – How, When, Where?†. Daily Mirror., n.d. Web. Markoff, John.  Ã¢â‚¬Å"New Mobile Phone Signals Apple’s Ambition†. The New York Times., 9 January 2007. Web. Sinisalo, Jaakko et al. â€Å"Mobile customer relationship management: underlying issues and challenges†.  Business Process Management Journal  13.6 (2007): 772. Print. US SEC. â€Å"Form 8-K SEC Filing†. United States Security and Exchange Commission. 10 January 2007. Print. â€Å"World’s Most Admired Companies†. Fortune., March 2010. Web. 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