For Your Own Good by Alice Miller - 1003 Words

Alice Miller â€Å"I see it as my task to sensitize the general public to the sufferings of early childhood,† Alice Miller (1983) wrote in her book, For Your Own Good, ( p. xv). This one sentence accurately describes Miller’s life’s work. Alice Miller had unparalleled compassion for children and absolutely no tolerance for their maltreatment. She wrote many books and articles on the subject of child rearing and its impact on society. Miller is also known for her outspoken views on religion and its impact on children’s psyches. She used the term â€Å"Poisonous pedagogy† in many of her writings to refer to the toxic forms of child rearing that have been employed as far back as can be remembered. Alice Miller lived in Europe during Adolf Hitler’s†¦show more content†¦They have been met with conflict from some and admiration from others. She left little room for argument and as the New York Times Book Review (2002) pointed out, you were either with her or you were against her (Merkin, p. 13) Another aspect of Miller’s theory is that we are all exposed to trauma as a child and that without a caring adult to empathize with us there is a very real danger of becoming a mass murderer (Merkin, 2002, p.13). While that is the extreme end of the spectrum, there are many degrees of violence that are produced as a result of childhood abuse, according to Miller. If we can depart from the teachings of our parents and our parent’s parents, then we may find an end to the violence that plagues our world. That was Alice Miller’s vision. Through her writings her main goal was to enlighten the population to the plight of children worldwide. She was confident that we could depart from the â€Å"Poisonous pedagogy† of our own upbringing and find a new way to parent with love and encouragement. Alice Miller died at age 87 of a suicide following a diagnosis of late stage pancreatic cancer. Throughout her life she made significant contributions to the field of psychohistory and the study of child maltreatment. While many of her writings have come under attack for their extremist point of view, the truth is that she stood up for what she believed in. MillerShow MoreRelatedGlobal Climate Change Symposium Observations1051 Words   |  4 Pagesthe speaker was Dr. Daphane Miller, MD., family physician, writer and Associate Professor in the department of Family Medicine at the University of California San Francisco. Dr. Daphane Miller is also a family physician. One thing that I believe that is sticking to know first and foremost is that she is a doctor. She sits at her office three days a week and she sees patients all day long and she takes care of them, one of her many prescriptions to her patients are good eating, among other things.Read MoreOn Friday, April 25, 2014, I attended the event Global Climate Change Symposium organized by the1400 Words   |  6 PagesClimate Change Symposium organized by the West Valley College Global Citizen and Suitability Committees from 1:00 to 2:30 PM. In this event, the speaker was Dr. Daphane Miller, MD., family physician, writer, and Associate Professor in the department of Family Medicine at the University of California, San Francisco. Dr. Daphane Miller is also a family physician. One thing that I believe that is striking to know first is that she is a doctor, a writer, and a discoverer that has found a new science namedRead MoreChapter 5 Homework885 Words   |  4 PagesJazzlynn Ben Chapter 5 Problems Dr. Ennis 5.1. You were asked to investigate extremely high, unexplained merchandise shortages at a department store chain. You found the following: a. The receiving department supervisor owns and operates a boutique carrying many of the same labels as the chain store. The general manager is unaware of the ownership interest. -- It is a red flag warning so it is a fraud because there is a conflict of interest situation which should have alerted the auditorRead MoreLiterary Analysis Of Alice Walker And Visual Artist1523 Words   |  7 PagesIntroduction My paper literary artist Alice walker and visual artist Van Goth are best artist in the world, they have many similar things and different things, they are come from different century, different country, they have different family background, they have different work and life. People have different views on them. They both well know and both have a lot of fans in the world. Compared their difference and similar, life and work. We could links the two lives and their work together. ForRead More A Comparison of the Dream in Death of a Salesman, Ellis Island, and America and I1328 Words   |  6 PagesThe Dream in Death of a Salesman, Ellis Island, and America and I   Ã‚  Ã‚  Ã‚  Ã‚   The American dream is as varied as the people who populate America. The play The Death of a Salesman by Arthur Miller, the poem Ellis Island by Joseph Bruchac, and the poem America and I by Anzia Yezierska illustrate different perspectives of the American dream. All three authors show some lines of thought on what the freedom inherent in the American dream means. The authors clarify distinct ideas on the meansRead MoreWalt Disney : A World Without His Magic, Whimsy, And Optimism1641 Words   |  7 PagesElias Disney, an Irish-Canadian, and his mother, is Flora Call Disney. She descent from German-American descent. Walt was one of five children, four boys and a girl. Walt Disney was married to Lillian Disney and was the father to Diane Disney Miller, and Sharon Mae Disney. He lived Kansas city,where he was started making little cartoon pictures and made it as a â€Å"cartoon drawer.† Walt and Harman made a deal with an local Kansas City theater to play his cartoons there .They called it the LaughRead MoreWalter Elias Disney s Life1693 Words   |  7 Pagestime, Disney began experimenting with a camera, doing hand drawn cell animation, and decided to open his own animation business. From the ad company, he recruited Fred Harman as his first employee. Walt and Fred made a deal with a local Kansas City theatre to screen their cartoons, which they had given the name Laugh-O-Grams. The cartoons were loved by the people and Disney acquired his own studio, which he named after his cartoons. Laugh-O-Gram hired a large amount of employees, including FredRead MoreThe Drama Of The Gifted Child1948 Words   |  8 PagesAlice Miller wrote the book The Drama of the Gifted Child, which talks about a child who wanted nothing more than to please his parents. He felt like the best thing to do is please others and be perfect in everything he set out to do. Some children do what their parents say, some don’t follow the rules at all, but there is a child who did every single thing his parents told him to do. An ideal child that parents would adore but while he did everything they wanted he lost something. Himself; is whatRead MoreSymbolic References in Everyday Use by Alice Walker1848 Words   |  8 PagesSymbolism is the taking of an obje ct big or small, and giving it something to stand for. It could be your everyday math symbols for addition, subtraction, division, and etc. Although math symbols are perfect examples of symbolism, there’s also objects that can be more than what they are. For example animals, Lions are known to be symbolized as strength, aggression, and assertiveness. Birds like doves are symbolized as love and peace. Colors are also held symbolically, for instance the color blackRead More1257, Life as a Villein Essay889 Words   |  4 PagesKing. They have tournaments at the Manor that we are allowed to watch. Lord Richards Steward and Bailiff run the farming on the estate. Thats where we peasants come in. We are allowed to live on the Manor and farm some land for our own food and in return we have work for the Lord whenever we are told to. We villeins are little more than slaves, we need permission to marry or move village and have to pay the Lord for almost everything, thats where the Bailiff comes in

World War I And The Great Depression - 1598 Words

Before World War I, the United States was in a period of isolationism, and a determination to stay out of European wars and affairs, while trying to maintain its status as one of the world’s biggest superpowers, militarily and economically (â€Å"United States Before†). America was just exiting the Gilded Age, which was an important time of growth and prosperity. Despite this, the American economy was in a small recession when entering the war, which was reversed by a 44 month period of growth caused by production for the war (NBER). This 44 month period helped the economy expand, and furthered the strength of the country. It also furthered the confidence of American businesses and the government which contributed to the attitude that caused overconfidence and helped to spread the Great Depression. When World War I ended in 1918, it had many unforeseen economic consequences. Despite a stable economy when entering the war, the political consequences of World War I helped to spread and exacerbate the Great Depression. After the war, Germany had millions of dollars in reparations to the winning countries. France and Great Britain had massive damage to their countries and cities, all of which required rebuilding. The United States recognized a need and was more than willing to lend to these countries. When the Great Depression hit in 1929, U.S. banks started to fail, and began to call in these foreign loans and refused to lend more. Results of the Great Depression include a declineShow MoreRelatedWorld War I And The Great Depression1131 Words   |  5 Pageswas booming and the people were relishing in the modern society. When the Great Depression hit Americans continued to hold an isolationist stance as they focused on the deteriorating situation going on at home. 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WWII wasRead MoreWorld War I And The Great Depression1094 Words   |  5 PagesModernism began around the late 1800s or early 1900s, with artists and writers in Europe producing many extraordinary and influential works. This period spans many events, including both World Wars and the Great Depression. World War I appear ed to be a major event that helped to start Modernism; this was because of the destruction and ruin that came from it and events that followed. This poem is consistent with the values of Modernism because of alienation, time, and self- consciousness; howeverRead MoreWorld War I And The Great Depression3534 Words   |  15 Pages1876† (Vardy, J., 2005, p 3). World War I and the great depression triggered a need to create a central bank. â€Å"The 1914-18 war had great consequences of major significance for the banks, affecting in particular their relationship with the Government and the outbreak of war brought unprecedented financial problems to the government, and the Department of Finance, operating with small inexperienced in the large-scale financial activities connected with the war† (Watts, G., Rymes, T., 1993, pRead MoreWorld War I, The Great Depression And Its Aftermath1004 Words   |  5 Pages1945, United States history evolved and differed from period to period. It began with times of slavery and reconstruction, and proceeded with transformation in the Gilded Age. This then led to the Progressive Era, World War I, the Great Depression and its aftermath, as well as World War II. As one can see, history seems to fluctuate from times of peace and order to times of chaos and turmoil. 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Its economic expansion was due to how undamaged it was after t he war. It became the richest country in the world at that time. The people enjoyed life as it were back then until the US experienced the largest economic downturn in history when the Stock Market crashed on 29th October 1929. It began in the summerRead MoreThe Great Depression During World War I And Industry1354 Words   |  6 Pages The great depression was an economic recession in America that spanned between the years of 1929-1939. Although this was sparked by the stock market crash on October 29, 1929, there were several long term causes, most prominently, the decline of both the agricultural industry post World War I and industry. After the end of the first World War, food demand decreased 40% internationally, leading to a decrease in farmers’ profits. 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Study of Brand and Brand Valuation Methods Free Essays

string(40) " emphasise the importance of the brand\." Introduction A company’s brand image (Goodwill) or brand valuation plays a vital role in the modern business world. This has lead to the valuation of brands, which was quite unheard of in previous decades. In this dissertation I attempt to analyse and understand various brand valuation methods, its merits and the way it’s represented using the different accounting policies and / or methods across the various accounting bodies worldwide. We will write a custom essay sample on Study of Brand and Brand Valuation Methods or any similar topic only for you Order Now The main objective of the dissertation is to understand various valuation model that will abide the various accounting bodies as well as satisfy the individual country’s rules and regulations. The roots of branding is evident in ancient civilisations and some study shows even before Birth of Christ and this is evident from archaeological excavations in which we can find certain symbols or markings in pottery, coins and Arts. It was not until the 12th century trademarks were used to identify each manufacturer’s goods as well as measure their quality. In other words in the early times, brand names were not only used to distinguish between different goods which are similar but also distinguish their quality (Sudharshan, 1995). The value of a brand is indicated by how much money a company pays in order to acquire them. These may vary from brand to brand, however companies are prepared to pay a good price for top notch brands. For an example Procter and Gamble paid 2.6 times Richardson-Vicks’ book value, Nabisco sold for 3.2 times book value, and General Foods sold for 3.5 times book value (Business Week, 1995). This report will discuss the existing brand valuation methodologies and it’s significance in a company’s decision and require a sound marketing and financial view. Generally the marketing and financial approaches in this matter differ largely and today’s competitive market environment has made these two professions to work together in this regard. Brands are widely viewed as performance measures and important element decision making process. Many large corporate companies’ demands royalties from subsidiaries for using their brand name and this has made authorities such as tax and financial regulators to standardise the process of brand valuation. Brand valuation will be an important criterion to evaluate corporate performances in this century. Investors increasingly demand for greater disclosure of brand valuation and it’s the financial manager’s duty to ensure that such information’s are adequately provided with the investors. This has brought to adopt a standard brand valuation technique / method in company accounts. Organisation Background This dissertation is not about a specific organisation brand valuation. It aims to cover many blue chip organisations accounting treatments in Brand Valuing. Mainly this study will involve understanding the accounting treatment of accounting bodies and accounting standards etc. The dominant model of branding in the twentieth century was the manufacturer as mega-advertiser. McKinsey (1994) believes that the traditional model of branding is no longer the only way, nor can it dominate in the future. According to Murphy (1990), brand is a complex phenomenon: â€Å"not only it is the actual product, but it is also the unique property of a specific owner and has been developed over time so as to embrace a set of values and attributes – both tangible and intangible – which meaningfully and appropriately differentiate products which are otherwise very similar.† These changes have prompted today’s business world to put a value into branding and thereby has the crea ted the concept of Brand Equity or Goodwill of a company. Rationale for the Chosen Topic In realisation of various valuation methods and different accounting bodies treat the Brand values in the Balance Sheet differently at large. This dissertation will answer â€Å"How companies calculate and disclose brand value in financial statements†. Weather researcher will able to identify and develop a proper Brand Valuation formula in this dissertation? Statement of the Problem in Valuing Brands Since the late 1980’s, it has become essential that a company recognises a brand as an intangible assent and as a result include them in their financial statements. The main reason for this was a wave of acquisitions that took place in that era that helped exposes the hidden value in highly-branded companies. Examples include, Nestle buying Rowntree, Danone purchasing Nabisco’s European business and Grand Metropolitan buying Pillsbury. However, accounting bodies throughout the world differ over how brand valuation should be done. The professional bodies have appeared uncertain as how to resolve the issue of brand valuation. It happens because of the lack of understanding and guidance over accounting treatment of brands. Much of the uncertainty associated with brands is regarding the relationship with goodwill and other intangible assets. There is real confusion about the distinction between brands and other assets such as goodwill or trademark. This difficulty leads to further problems when deciding how to measure and report them in financial statements. Research Questions In order to compile a report on Brand Valuation Methods I intent to find answers to the following research questions: What constitute Brand and Brand Equity What are the problems in valuing a Brand What are the available Brand Valuation methods How does USA, UK and Indian Chartered Accounting Bodies value Brand What is an acceptable and harmonized Brand Valuation model Objectives of the Dissertation To understand the significance of Brands and how they have developed from time to time. To understand the Brand Equity Concept Different Valuation Methods in Valuing a Brand. To understand the Marketing and Finance perspectives of brand equity and how it will be presented and integrated, and their interrelationships in an Organisation. To analyse 4 financial accounts of large Blue Chip companies and their treatment as Intangible assets in the Accounts Literature Review What Is A Brand? â€Å"If this business were to be split up, I would be glad to take the brands, trademarks and goodwill and you could have all the bricks and mortar – and I would fare better than you† (John Stuart, Former Chairman of Quaker Oats Ltd) This statement of John Stuart emphasise the importance of the brand. You read "Study of Brand and Brand Valuation Methods" in category "Essay examples" In other words a â€Å"name, term, sign, symbol, or design, or a combination of them, intended to identify the goods and services of one seller or group of sellers and to differentiate them from those of competition† is categorised as a Brand. Furthermore, a Brand also helps to create awareness, reputation, prominence, and more in the marketplace. What is Goodwill? Goodwill in financial statements arises when a company is purchased for more than the fair value of the identifiable assets of the company. The difference between the purchase price and the sum of the fair value of the net assets is by definition the value of the â€Å"goodwill† of the purchased company. The acquiring company must recognize goodwill as an asset in its financial statements and present it as a separate line item on the balance sheet, according to the current purchase accounting method. In this sense, goodwill serves as the balancing sum that allows one firm to provide accounting information regarding its purchase of another firm for a price substantially different from its book value. Goodwill can be negative, arising where the net assets at the date of acquisition, fairly valued, exceed the cost of acquisition. Negative goodwill is recognized as a liability. For example, a software company may have net assets (consisting primarily of miscellaneous equipment, an d assuming no debt) valued at $1 million, but the company’s overall value (including brand, customers, intellectual capital) is valued at $10 million. Anybody buying that company would book $10 million in total assets acquired, comprising $1 million physical assets, and $9 million in goodwill. Goodwill has no predetermined value prior to the acquisition; its magnitude depends on the two other variables by definition. What is Brand Equity? The goal of the brand leadership point is to create strong brands – but what is a strong brandIn Managing Brand Equity, brand equity is defined as the brand assets (or liabilities) linked to a brand’s name and symbol that add to (or subtract from) a product or service. These assets can be grouped into four dimensions: brand awareness, perceived quality, brand associations, and brand loyalty. These four dimensions guide brand development management and measurement. Brands are a key element, along with other intangibles such as intellectual property and staff skills and commitment. Often 40-75% of a company’s assets may be attributed to brands [Goodchild and Callow, 2001] Despite the above facts the Chartered Institute of Marketing 2003 state â€Å"Brands are emotive and you can’t measure emotion.† â€Å"The financial value of a brand is not interesting on its own; it’s what we can do to grow it that makes it interesting. The process of benchmarking a brand’s value involves understanding where that brand value comes from and supporting those areas to grow the strength of the brand.† [Shailendra Kumar, Future Brand, 2001] The Development of Brand Valuation: The technical knowledge of Chartered Accountants and accounting firms in valuing business valuations and applying discount rate, depreciation rates, appropriate tax rates etc was not developed in valuing a company Brand by accounting profession until recent time. This was mainly due to the fact that financial professionals lack commercial experience and to fully appreciate and understand how brands operate from the perspective of consumers and markets and retail distribution in a competitive context. This was an essential part in valuing a brand and without understanding the real valuation process any future predictions of the same will be no use because this valuation process will be carried out only by assumptions. And as a direct consequences provide no genuine benefit to business or investors alike. Despite the above fact, brand valuation methodologies have been developed and adopted in valuing brands recently and are now viewed as important business tool. Only now, brand valuation and intangible asset valuation are given it’s importance after being taken seriously mostly due to USA financial reporting standards requiring acquired intangibles which can be separately identified and have separate economic lives to be valued and put on the balance sheet. International accounting standards will require UK (and other countries adopting IAS’s) public companies to do the same and this will be effective from January’2005. Additionally these intangibles require annual impairment testing to make sure their values have not been diminished. If they diminish in value then a write off to the profit and loss account is required. For example under new accounting standards AOL Time warner has written off $54 billion dollars. (AOL 2007 Annual Accounts) In the UK and Australia, accounting rules require companies to write off the goodwill obtained through acquisitions. The rules have often resulted in sizeable losses for acquiring companies in the year of acquisition. This happened because under these rules, the money paid in an acquisition over and above the fair value of identifiable assets is viewed as money lost without a compensating asset being acquired. However, this principle drew protests from a lot of UK companies. Those companies protested by capitalizing their acquired brands and arguing that they were not goodwill but identifiable assets. Some of the companies have gone further by capitalizing not only â€Å"acquired† brands but also the â€Å"home-grown† brands such as Cadbury. Brand Valuation Methods There are three methods for charging price premium on a branded product a)Cost Method – On this method, the current value for historical expenses when creating a brand. b)Market Method – This approach looks into the transactions of brand. c)Income Method – In this approach, two methods are used to calculate the premium value: Discounted Cash Flow model Excess Earnings method. Research Methodology, Data Collection Methods and Data Analysis In order to compile this dissertation, a Case Study/Desk Research based methodology has been used. Various company financial accounts have been verified with particular attent Primary data will consist information interviews, questionnaires etc. An in depth interview with a Brand Consultant is planned and interview will be conducted with Financial and Marketing Consultants of an Organisation. Secondary data will include data collection from annual reports, books, journals, articles and websites which give us an insight of how the companies have evolved from time to time and how did the company manage to build the brand and what strategies have they used in valuing a brand. Both quantitative and qualitative data will be using in this research. Case studies the case studies will consist of a detailed study about various companies Brand Valuation Methods and the company from its beginning stage to the stage which it has attained now from the Desk Research. Analysis: The various valuation methods will be explore and critically analysed in order to understand the advantages and disadvantages of each methods. Further how a Brand valued during Economy Boom had valuation done in Economy Recession period especially weather the Brand has been devalued to reflect the true picture. Apart from it this section also emphasizes on how the company attained this stage and about the competitive advantage and core competencies have bought them to this level. These analyses are undertaken with the help of the secondary and primary data. Desk Research Desk Research is the name given to finding published information which can include company Annual Reports, Financial details, Experts reports, Research Reports, Market statistics or comments and information about the issues in a marketplace. (Wikipedia 15.03.2011).With the widespread adoption of the Internet, use of published information (desk research) to scope a market is becoming increasingly common as a means of carrying out Market Researches. Traditionally using desk research to find information about potential customers, competitors and intermediaries in markets has been a time intensive process, often carried out on an on-going basis to cope with the slow delivery of paper-based material. With the Internet, vast seas of information have opened up electronically making desk research a practical tool for research, particularly in dynamic markets where data is quickly out of date. In this report the internet will play a vital part especially the Google search engine and the various sources of electronic journals since this published report stand as a verification source to the researchers Primary Research and various in-depth knowledge about the subject were explored. This is one of the major disadvantages of Desktop Research. Too much of information can easily distract and deviate the Research Objectives ETHICAL CONSIDERATIONS: Research ethics relates to questions about how we formulate and clarify our research topic, the data collection and processing method and how we report our research findings in a moral and responsible way. The appropriateness of a researcher’s behaviour in relation to the rights of those who become subject of their work or are affected by their work is referred to as research ethics (Saunders et al, 2007). Although all research methods have specific ethical issues associated with them, qualitative research is likely to have a greater range of ethical concerns compared to quantitative research. Most of the data that will be used in conducting this research will be quantitative data. The quantitative information’s are readily and publicly available without any form of moral or ethical intrusion. Time Scale TIMETABLE OF WORK Week 1 – 2 Discussion with Supervisor about the direction and obtaining guidance Week 3 – 5 : Desk Top Research on Brand Valuation Models Week 6 – 8 Literature review on Branding and Study on IAS – Brand / Goodwill Week 9 – 11: Collecting Financial Data of 4 Blue Chip Company and its treatment on Balance sheet. Week 12 – 14: Organising interview with Financial controller of Large blue company’s view on Brand Valuation method. Week 15 – 16: Analyse the Collection of data and interview notes. Week 17 – 18 : Develop a Brand Value Model Week 19 – 21 : Finalising the Report Week 22 : Binding and Submission of Report References Aaker, D.A. (1997), â€Å"Should you take your brand to where the action is?†, Harvard Business Review, . Aaker, D.A. (1996a), â€Å"Measuring brand equity across products and markets†, California Management Review, Vol. 38 No.3, pp.102-20. Aaker David A (1991), ‘Managing Brand Equity’, p.15, NY Free Press Allen, D. (1990), â€Å"Creating value, the financial management of brands†, in â€Å"Report of the committee on cost, profitability, for marketing† (Eds), Accounting Review, Supplement, Vol. 47 pp.575-615. Blackston, M. (1995), â€Å"The qualitative dimension of brand equity†, Journal of Advertising Research, pp.RC2. Bhattacharyya, D. K., (2003) Research Methodology, Anurag Jain for Excel Books, India. Cravens, K.S., Guilding, C. (1999), â€Å"Strategic brand valuation: a cross-functional perspective†, Business Horizons, Vol. 42 No.4, . Gill, H. (1995), â€Å"Broad definition on brand and asset†, Management Accounting Journal, . Kevin Lane Keller – Strategic Brand Management (2006), 2nd Edition Kapferer, J.N. (1992), Strategic Brand Management: New Approaches to Creating and Evaluating Brand Equity, The Free Press, New York, NY., Manuchehr Shahrokhi, Professor of Finance, Department of Finance, Craig School of Business, California State University-Fresno, California, USA Mukherjee, D N (Nov –Dec, 1998), ‘Managing Intangible Assets’, Business World, p.772. Philip Kotler and Gary Armstrong: Principles of Marketing, Tenth Edition, Prentice Hall Zeff and Dharan, 1997 Readings and Notes on Financial Accounting Websites Brand Management – www.brand.com (April 2011) Brand Finance Plc – www.brandfinance.com (April 2011) Wikipedia – www.wikipedia.com (April 2011) Bibliography John Murphy, 1990, â€Å"Brand Valuation† Simon, C.J., Sullivan, M.W. (1993), â€Å"The measurement and determinants of brand equity: a financial approach†, How to cite Study of Brand and Brand Valuation Methods, Essay examples