Coterminous Brand Value Model of Easy Jet Free Essay Example, 2750 words

While most of the models are based on the general contingency brand evaluation approach, there are a few of them which particularly emphasize the strategic constraints faced by brand evaluation modelers. Thus these latter models factor in the difficulties in the form of biases and prejudices that are inherent in model building approaches It s not altogether a foregone conclusion to present models that invariably produce positive outcomes on a scale of weighted customer preferences though. Almost all the existing band evaluation methods place emphasis on weighted averages to build a systematic model of customer preferences while ignoring the degree of bias in each such preference and its occasioning contingency. That s why this writer calls his model a contingency model of new brand evaluation. One of the earliest brand evaluation models to appear on the business scene was the Ideal Brand Model. It was followed by many others and among them, Lexicographic Model, Conjunctive Model, D isjunctive Model, Determinance Model and more recently Expectancy-Value Model are prominent right now. The last mentioned model has some logical coherence and cohesiveness with regard to the decision making processes of consumers. We will write a custom essay sample on Coterminous Brand Value Model of Easy Jet or any topic specifically for you Only $17.96 $11.86/page consumers coterminous preferences for individual brand values of each low-cost airline in particular and any industry in general.

Journal Writing and Adult Learning Essay - 2100 Words

Journal Writing and Adult Learning The value of journal writing to a course with adult students cannot be overemphasized. (Sommer 1989, p. 115) Journals and diaries have a long history as a means of self-expression. Several themes prevalent in adult learning--coming to voice, developing the capacity for critical reflection, and making meaning--are reflected in the way journals can be used in adult education. Journals are useful learning tools in a variety of adult education settings. Dialog journals, for example, have become popular in adult literacy and English as a second language classrooms. This digest focuses on several types of journals, exploring their value in assisting adults through their learning journey and summarizing†¦show more content†¦Examples from Schatzberg-Smith (1989), Oaks (1995), and Clark (1994) illustrate the wide range of learner levels and applications. Adult students in community colleges who are academically underprepared (Schatzberg-Smith 1989) use them to record their study habits and attitudes; through journal dialog with a more academically skilled adult, they receive support, insigh t, and feedback; learn to connect the abstract and the concrete; and develop metacognitive strategies they will need for higher education. Distance learners lack the physical presence of co-learners for dialog and collaboration. At Empire State College (Oaks 1995), a structured learning journal replicates for distance learners many of the functions of a collaborative writing group. The learners are given specific questions that stimulate their journal entries and reinforce their movement through the writing process. In a sense, the journal substitutes self-dialog for communal discourse. Clark (1994) explains how structured learning journals further the goals of experiential learning for gerontology students preparing to work on interdisciplinary health care teams. The ongoing developmental dialog in their journals is expressed through three types of entries: (1) observational notes, with little interpretation; (2) theoretical notes that attempt to make meaning of the observations and experiences; andShow MoreRelatedA Trek Through the Journal of Adolescent Adult Literacy: 2005-2009755 Words   |  4 Pagesmostly focused on helping educators promote and improve literacy inside and outside of school. Literacy includes reading and writing, which would explain why JAAL contains articles about both components of literacy—although they are more focused on reading than writing. There are definite patterns, such as digital literacy, multicultural education, and student-centered learning. The patterns arise from â€Å"hot topics† in literacy education. JAA L seems to publish articles that are connected to thoseRead MoreJournaling Essay1115 Words   |  5 Pages(2002) article is to find the schemes he employed to acquire knowledge on how adult’s student respond to demand computer class, reflect critically, in summation, the contrast between non-traditional and traditional students about the use of deviations journals in the field. The focal point of the study casts light on the strength and weaknesses portrayed in his report on the use of journaling among traditional and non-conventual students (Langer, 2002). The construction of this subject will produce fiveRead MoreLanger Article Critique Essay703 Words   |  3 PagesReflecting on Practice: using learning journals in higher and continuing education Teachers College Reflecting on Practice: using learning journals in higher and continuing education Langer (2002) central focus is plainly stated in the introduction, which is â€Å"how the use of journals impacted the learning process of adult non-traditional students and how this impact compared to that of traditional students†. The purpose of this article critique is to analyze the strengths and weaknessesRead MorePeer Review : Draft Of Literature1485 Words   |  6 Pagesshows that students are lacking critical writing skills that are fundamental for the 21st century. This may be due to technology, some may be due to the lack of laziness or both. This failure in learner’s writing is one of the main reasons for implementing the Common Core standards. It is obvious that student’s writing skills are important in this day and time. Standardized test scores provide much evidence that students do not have acceptable writing skills. Today, curriculum changes has helpedRead MoreMy Philosophy of Education Essay1723 Words   |  7 PagesReading and writing becomes a crucial element in trying to employ this type of learning. The question then becomes, â€Å"How does this type of learning take place?† It is my belief that if the classroom atmosphere is that of a community of learners then the students will be able to come up with their own meaning, help others to that end, and then see how much that type of learning has benefited them. I believe that the site funderstanding explains this idea best when they say that, â€Å"Learning is a searchRead MoreAdult Learning Theory961 Words   |  4 PagesSharan Merriams article, Adult learning theory for the twenty-first century essentially functions as a summary of the updates of a book regarding learning for adults. The author provides an overview of some of the key distinctions between this updated volume and that of previous volumes, which allows her to elucidate some of the latest trends to influence this field. Chief among these ideas is the importance of context to the facilitation of learning. Context can be either literal or figurativeRead Mor eLearning Disabilities and Dysgraphia1485 Words   |  6 PagesRunning head: LEARNING DISABILITIES AND DYSGRAPHIA Children with Dysgrapia and Other Learning Disabilities Your Name School Name or Institution Abstract There are many types of learning disabilities that are prevalent among children in the world today. This paper will not necessarily explore in detail the prevalence of the disorders, but explore the different types, causes, and treatment for the variety of learning disabilities among children today. This paper will focus particularly on oneRead MoreEssay on Adults with Learning Disabilities1697 Words   |  7 PagesAdults with Learning Disabilities The field has not quite reached consensus on definitions of LD, and there are professionals as well as members of the public who do not understand them or believe they exist. For example, in a Roper (1995) survey of 1,200 adults, 85% associated LD with mental retardation 66% with deafness, and 60% with blindness. In Roccos (1997) research, faculty questioned the existence of certain conditions or if they existed, the appropriateness of classifying the conditionRead MoreVygotskys Theory Of Cognitive Development1622 Words   |  7 Pages Learning Journal Entry 5 Theories of Cognitive Development (Vygotsky) Unlike Piaget, Vygotsky alleged that adults play a fundamental role in the development of children as they nurtured their learning in a premeditated way (McDevitt et al, 2013), rather than entrusting it to natural processes. Vygotsky also believed that language played a primary responsibility in a child’s development, while Piaget excluded this from his theoryRead MoreAdult Learning Theories Used Throughout The Learning Process1562 Words   |  7 Pagesways of learning each and every day. For parents, teaching their children right from wrong and how to live in everyday life is one of the most important aspects of parenthood. The non-formal learning event I attended was an instructor lead program for parents who were wanted to , focusing on self-control and confidence-building for both parent and child, but the purpose of my attendance was to study the adult learning theories used throughout the learning process. Observational Learning The first

Introduction to Eavan Boland Free Essays

Boland is introduced to us as one of the most important poets in modern Irish literature. She is commended for her interest in feminist issues throughout her work, in particular the role of women society. In her poetry she expresses a more accurate view on the contributions and achievements of women in Irish history. We will write a custom essay sample on Introduction to Eavan Boland or any similar topic only for you Order Now Boland’s early poems were about domestic issues such as marriage and children. Boland also showed an interest in the role of women in Irish literature and society. In â€Å"Child of our time† Boland introduces us to the theme of motherhood and dealing with the evil of war. The features of the this poem are important to interpreting what Boland is saying, she uses end-rhyme. The tone of Bolands poetry must also be considered, the overall the tone is shocked, but that it is up to us to do something about it. There is a sense of deep hurt conveyed in the last line of the second stanza, ‘you dead’. The first stanza has a sad, regretful tone while there is anger in the use of the word‘murder’. The images of caring for a child in the second stanza are conveyed in a tone of tenderness. The background to the poem is that it was written in response to the death of a child killed in a Dublin bombing in May ’74. Boland may also have been prompted by a newspaper photograph showing a fireman tenderly lifting a dead child from the debris â€Å"Sleep in a world your final sleep has woken. † This is the final line of the poem and it is one of hope and prayer. The initial image here is of the child waking up in a world where it will sleep peacefully and undisturbed, possibly heaven? As a poet she touches issues of concern and hopes that she can make a difference she cleverly points out that it is the adult’s job to teach the child, but in fact it is the child that has taught the adults a lesson. We see a how Boland continues with the theme of war and violence â€Å"The war horse†, this poem was written in the early 70’s during the violence in northern Ireland. The context of this poem lies in the title. the war horse is a powerful horse ridden in war by a knight. In the poem the war horse is a large beast that has strayed from the traveller site. At first you may think that the poem is filled with bloody battles but the first two couplets eliminate the likelihood of this. She is comparing the horse to violence in Northern Ireland. The horse intruding into the suburb she lives in, ‘like a rumor of war, huge, ‘Threatening’ is like the intrusion of violence into Northern, and to a greater extent, Irish life. Boland even uses such words as ‘a maimed limb’ as comparisons to gardens uprooted to make the comparison more concrete. â€Å"I lift the window† As the poem continues Boland describes how she is left to observe the damage, â€Å"Only a rose which now will never climb.. only a crocus its bulbous head† The rose and crocus have both been destroyed, but the rose is ‘expendable’ life will continue with or without it. We are able see what message Boland is trying to convey as she mentions the ‘Line of defence’ and the ‘volunteer’ that symbolise the rose and crocus. She is aware of having escaped violence and that she is now safe but she also knows that war involves ‘fierce commitment’. She speaks of a fear of commitment – a fear of the threat of war. Boland is making us ask the hard questions here, why should we care? Based on the above text it is clear to see how Boland is a valuable poet to Irish literature, she discusses relevant issues of the time and feels the need for change. Boland’s poetry is its link to her life. This including of a personal perspective in her poetry allows us to use her biographical details to understand and view the poem. In my own opinion that her views on life, war and death are relative to all eras, even though the poems are about the troubles the situations can be compared to war world wide whether its world war one, or the war in Iraq, everybody can learn from Bolands poetry. For these reasons I introduce you to the poetry of Eavan Boland. How to cite Introduction to Eavan Boland, Papers

Financial Accounting Science of Classifying

Question: Discuss about the Financial Accounting for Science of Classifying. Answer: Introduction: The accountancy is considered as science of classifying, recording and summarizing of data so that the relationship between the money, transaction and event is appropriately represented (Mdudde.net 2016). This will enable the user to calculate the financial results at the end of the accounting period. The accountancy is a process that helps the user in obtaining financial information relating to income and expenses, possible losses, actual losses, capital employed, liabilities etc (Arxiv.org 2016). The primary objective of accounting is to maintain records, provide timely information to management for decision-making, providing information to the external users so that it can aid them in making decision (Womlib.ru 2016). Accounting deals with the financial information so the accounting practice is based on reasoning. Therefore, accounting theories are established to explain with logic the reasoning behind a particular practice (Kabir 2016). Accounting theory is a scientific way of explaining and solving the real world accounting problems. Accounting theory can be defined as the broad principles that helps in evaluation of the accounting practices and provides the way forward for developing the new standard (newagepublishers.com 2016). The accounting theory helps the accounting professional and users understand reason behind various accounting practices. The learning of this theories helps the professional to perform their work in a more skillful and flawless way (Assignmenthelpsite.com 2016). In recent times, the accounting has become very complex therefore accounting theories will help the professionals to solve the real world problems. It can be said that accounting theories helps to understand the accounting process in a more professional way (Ventureline.com 2016). The accountants are guided by the accounting theories to represent the financial data in a professional way (Scribd 2016). The accounting theories have been developed using three common approach this are descriptive approach, usefulness approach and welfare approach. The decision usefulness approach is further classified into normative and empirical (Quora.com 2016). The accounting theories that are developed using descriptive approach relate to conduct of the accountants. The decision usefulness approach helped in developing two main theories normative theories and empirical theories (Swinburne.edu.au 2016). The important accounting theories that have been developed are proprietary theory, Entity theory, fund theory, residual equity theory and enterprise theory (Programsandcourses.anu.edu.au 2016). In this essay there are three accounting theories that are evaluated this are entity theory, fund theory and residual equity theory. It is important that before the accounting theories are discussed the assumptions based on which the accounting theories operates are discussed earlier. There are four assumption based on which the accounting theories operates they are entity assumptions, going concern assumptions, periodicity assumptions and assumption of monetary units. In developing accounting theories it is assumed that the business is a separate entity. That means the activity of the business is separate from owners of the business. The accounting theories developed are based on this assumption of separateness. The second assumption for accounting theories is going concern. It is assumed that the business will continue for infinite period of rimes so the accounting theories developed are based on these assumptions. However if the business is performing poorly then this assumption can be revised so that the financial statement prepared gives true reflection of financial statement. The monetary unit assumptions re quire that all the financial transactions reflected in accounts should be based on some monetary value. The last assumption of periodicity states that the business activity should be broken into different periods so that they can be measures. This assumptions forms the basis of developing accounting theories. The three accounting theories are discussed and evaluated below. The entity theory states that the business is a separate entity distinct from the owners or shareholders. It can be said that not the proprietor but the business unit is the centre of financial and accounting interest (Martin 2016). This theory states that the business is liable to both the owners and the creditors. The accounting equation stated in the theory is that asset is equal to liability (Investopedia 2016). This equation can also be put in a different way that is asset is equal to liability and equity of shareholders. The assets provided in the equation are the rights that are accruing to the entity and equity and liabilities are the source of those assets (Classificationofaccountingtheory06.wordpress.com 2016). The creditors and shareholders both have rights over the assets though they have different approach towards liquidation, risk, control and income. The income earned by a business is the property of the business unless it is distributed as dividends (Newagepublishers. com 2016). It is the responsibility of the business unit to fulfill the claims of the shareholders and creditors. The entity theory therefore has become more income centered so it is said to have become income statement oriented (Noble et al. 2016). The entity is accountable to the equity holders and it is accomplished by measuring the performance related to operation and other financial information. The income represents increase in equity after the demands of creditors are fulfilled (Classification of accounting theory 2016). In the similar way, the profits that are not distributed are the property of the business and it increases equity by increasing the reserves (Mdudde.net 2016). The strict compliance to entity theory requires that income tax and interest on debt be considered as distribution of profit and not as an expenses. In the corporate form of business enterprise, the entity theory is mostly applicable (Arxiv.org 2016). The corporate business considers business separate and distinct from the owners. The entity theory has greatly influenced various accounting techniques and its effect can be seen in various terminologies used in the accounting practice (Womlib.ru 2016). The entity theory favors that that last in first out (LIFO) method of valuation of inventories rather than the First in first out method (FIFO) (Kabir 2016). It is because according to this theory adoption of LIFO over FIFO helps in determining income appropriately. As the adoption of FIFO method helps in better valuation of inventories in the balance sheet so it can be considered as a better technique for determining the value of inventory under proprietary method (newagepublishers.com 2016). The common definition of revenue is that it is the product of enterprise. This definition of revenue is in accordance with the entity theory concept (Ventureline.com 2016). The expenses is commonly defined as services and goods that are consumed in obtaining the revenue. This definition is also obtained through the application of entity theory (Quora.com 2016). In preparing the consolidated balance sheet, the minority interest is recognized in addition to equity holders (Swinburne.edu.au 2016). This treatment of minority interest is in accordance with the entity theory. The entity theory puts emphasis on determining the income that is allocated to shareholders whereas proprietary theory evaluates the valuation of assets (Programsandcourses.anu.edu.au 2016). The fund theory puts emphasis not on the entity but group of assets and related obligations (Martin 2016). It also emphasis on the restrictions that are imposed on the use of assets called fund (Investopedia 2016). The fund theory takes the business unit as economic resources and the obligations and in addition to this related obligations and restriction is put in the use of this resources (Newagepublishers.com 2016). The accounting equation of fund theory is an asset is equal to restriction of assets. The accounting unit is stated in terms of assets and the use in which the assets are used (Zaharah 2016). The legal obligations and economic restrictions on the use of assets are represented as liability. The fund theory is centered towards assets and it focuses on administration and appropriate use of assets (Mdudde.net 2016). The primary objective of financial reporting is not the balance sheet or the financial statement but the statement showing the source and use of fund is the mos t important (Arxiv.org 2016). In this statement, operation of the fund is measured in relation to disposition and sources of funds. The nonprofit organization and government primarily uses the fund theory (Womlib.ru 2016). The public institutions have several operations therefore, it uses several funds for conducting its operation (Kabir 2016). In order to compare financial statement information the use and application of fund is very useful. The concept that is between the proprietary theory and entity theory is residual equity theory (newagepublishers.com 2016). The equation in this theory is that specific equities are deducted from assets and it comes to residual equity (Ventureline.com 2016). The equities of preferred shareholders and the claim of creditors are known as specific equity (Quora.com 2016). In case of large losses and bankruptcy proceeding the common shareholders may disappear so the preferred shareholders and bondholders will become the residual equity holders (Swinburne.edu.au 2016). The main objective of residual equity approach is to provide better information to the shareholders so that they can make better investment decision (Martin 2016). If it is assumed that, the company is a going concern and will continue for infinite period then in such case the current value of equity shares is dependent on the expected divided to be received in future (Investopedia 2016). The expected future dividend is dep endent on total receipt. From the receipt specific contractual obligations, payment made to equity holders and requirements of reinvestment is deducted (Newagepublishers.com 2016). In investment value, the trends can be measured by noticing the trend of residual equity measure based on current values. The statement of income and the statement of retained earring are required to mention the income that is available to residual equity holders after adjustments of all prior claims (Noble et al. 2016). This claim includes dividend paid to preference shareholders. In balance sheet, the equity shares should be separately represented from the preference shares (Classification of accounting theory 2016). The statement of fund should represented funds available to the business for making payment for common dividend and other purposes (Zaharah 2016). There are certain significant difference between residual equity theory and proprietary theory. In residual equity approach, the preference shar e capital is not included in the shareholders fund. In this methods the dividend that are payable to preference share holders are deducted before the dividend per share of equity shareholders are calculated. It should be remembered that both this theories are based on the same assumption that the economy in which the entity operates is free and both are concerned about the treatment of their assets and liability. In this section of the research paper, the usefulness of accounting theory is critically evaluated (Mdudde.net 2016). The accounting theory provides the foundation for practice and it can be said that theories are developed so that a proper meaning is given to the practice (Arxiv.org 2016). The accounting theories helps in narrowing the problem area range by identifying the facts of the studies. It is helpful in selecting the aspects of the phenomenon (Womlib.ru 2016). The accounting theory also provides a conceptual framework for studying the accounting problems. This provides a standard by which the accounting practice can be evaluated (Kabir 2016). The knowledge that is already available about the subject is organized in a body of knowledge known as accounting theory. The accounting theories are mainly the summaries of the current accounting policies (newagepublishers.com 2016). The accounting theory helps in attaining uniformity in practice. The goal of the accounting theory is t o provide uniformity in practice (Ventureline.com 2016). The generally accepted accounting principles are the current accounting theories that are used for practice. The aim of uniformity is to increase credibility about the information provided by the accounting system (Scribd 2016). The accounting theories have an advantage of predictive ability (Quora.com 2016). The future facts can be predicted by theoretical generalization (Swinburne.edu.au 2016). It is because of this predictive ability of the accounting theory it has given rise to various empirical research that can be used for decision making (Classification of accounting theory 2016). The accounting theories are helpful in development of new practice. The accountancy operates in a dynamic environment therefore with the change in social environment therefore there is a need for replacing the existing practice (newagepublishers.com 2016). The above discussions have shown that accounting theories is a complicated process. The theories of accounting are held together by conceptual framework for accounting. The accounting theories fit the conceptual framework and it helps to determine the financial principle and rules. It can be said that accounting theory is a definitive accounting principle. These accounting theories are framed after analyzing the practices of accounting. It can be said from above discussion that the accounting theories are based on logic and reasoning therefore, it can be considered as scientific. The accounting theories cannot help in understanding the financial position of the business or the profit and loss account during the particular period. It can also be said that an accounting theory cannot be considered as means of conveying information to the external users. The accounting theories act as a guide so that complicated problems arising from in day to day operation of the business can be solved . Reference Mdudde.net, 2016. [online] Available at:https://www.mdudde.net/books/Mcom/Mcom-f/Accounting%20Theory-final.pdf[Accessed 12 Dec. 2016]. Arxiv.org, 2016. [online] Available at:https://arxiv.org/ftp/arxiv/papers/1411/1411.4633.pdf[Accessed 12 Dec. 2016]. Womlib.ru, 2016. [online] Available at:https://womlib.ru/book/Accounting_Theory_And_Conceptual_Frameworks.pdf[Accessed 12 Dec. 2016]. Kabir, M., 2016.Normative Accounting Theories. newagepublishers.com, 2016. [online] Available at:https://www.newagepublishers.com/samplechapter/001009.pdf[Accessed 12 Dec. 2016]. Assignmenthelpsite.com, 2016. [online] Available at:https://www.assignmenthelpsite.com/upload/2014/11/Accounting-Theories.pdf[Accessed 12 Dec. 2016]. Ventureline.com., 2016.ACCOUNTING THEORY DEFINITION. [online] Available at:https://www.ventureline.com/accounting-glossary/A/accounting-theory-definition/[Accessed 12 Dec. 2016]. Scribd., 2016.Accounting theories and practices. [online] Available at:https://www.scribd.com/doc/19010247/Accounting-theories-and-practices[Accessed 12 Dec. 2016]. Quora.com., 2016.What are the theories of accounting? - Quora. [online] Available at:https://www.quora.com/What-are-the-theories-of-accounting[Accessed 12 Dec. 2016]. Swinburne.edu.au., 2016.Financial Accounting Theory | Units of study | Swinburne University of Technology | Melbourne, Australia. [online] Available at:https://www.swinburne.edu.au/study/courses/units/Financial-Accounting-Theory-ACC80005/international[Accessed 12 Dec. 2016]. Programsandcourses.anu.edu.au.,2016.Accounting Theory - ANU. [online] Available at:https://programsandcourses.anu.edu.au/course/BUSN3001[Accessed 12 Dec. 2016]. Martin, J., 2016.Accounting Theories of Organizations. [online] Maaw.info. Available at:https://maaw.info/ArticleSummaries/ArtSumCovaleskiAiken86.htm[Accessed 12 Dec. 2016]. Investopedia., 2016.Accounting Theory. [online] Available at:https://www.investopedia.com/terms/a/accounting-theory.asp[Accessed 12 Dec. 2016]. Classificationofaccountingtheory06.wordpress.com.,2016.Classification Of Accounting Theory | quotManaging Dyadic Interactions In Organizationa. [online] Available at:https://classificationofaccountingtheory06.wordpress.com/tag/classification-of-accounting-theory/[Accessed 12 Dec. 2016]. Newagepublishers.com, 2016. [online] Available at:https://www.newagepublishers.com/samplechapter/001343.pdf[Accessed 12 Dec. 2016]. Noble, A., Noble, A. and profile, V., 2016.Classification Methods in Accounting. [online] Blog.accweb.com.au. Available at:https://blog.accweb.com.au/2015/03/classification-methods-in-accounting.html[Accessed 12 Dec. 2016]. Classification of accounting theory, 2016. [online] Available at:https://classificationof accounting theory [Accessed 12 Dec. 2016]. Zaharah, S., 2016.Accounting Theory Approach. [online] Academia.edu. Available at:https://www.academia.edu/6256679/Accounting_Theory_Approach[Accessed 12 Dec. 2016].