Dead Poets Society and Individualism

Preston Herring English 200 February 6, 2013 Dead Poet’s Society and Individualism In the movie, Dead Poet’s Society, it conveys the thought of individualism and how it can impact your life as a whole in detail. The many conflicts that the characters face throughout the movie demonstrate how the thought of thinking for one’s self is shameful and how being different and sticking out from the crowd is looked down upon. Neil Parry’s suicide for instance illustrates the consequences that can happen when someone’s individual thoughts and feelings are not listened to and authority’s tradition is allowed to prevail against individualism.On the other hand the triumph of the individual thoughts and beliefs may sometimes have a positive outcome like in the case of Knox Overstreet. When Knox becomes obsessed with Chris, without even meeting her, he ends up risking his life to win her heart. In both cases, characters go with their individual thoughts and beliefs to make their choices and stop obeying traditional authority figures. The whole group of friends of Neil Parry and Todd Anderson embark on a trip of finding themselves and individual growth that will have a lasting impact on their futures.Not everybody can have the inner strength to stand up for their individual thoughts. An example is Neil Parry’s unfortunate suicide. When Neil decides to pursue a career in acting rather than in medicine his father, Mr. Parry, is furious. Unemotional by Neil’s extraordinary performance in the play, A Midsummer Night’s Dream, Mr. Parry continues to insist on controlling Neil’s life and dictating his every move. But Mr. Parry’s efforts were in vain. Neil had already experienced freedom once before, a privilege not easily obtained.With this taste of freedom he realizes that he can think for himself and do great things on his own. Neil eventually stands up to his father, but can’t express his opinions and emotions to the increasingly angered old school man that his father is. Rather than continuing to live a life in which he can’t pursue his own true dreams, he decides that the only way to gain control of his situation is by killing himself. Though he lost everything in the process, suicide was the only way for Neil to stand up to his father and live life to the fullest or s Mr. Keating would say â€Å"Carpe Diem†. Through the action of suicide, Neil is taking control of his life decisions and must accept the consequences. Neil’s decision to take his life was a necessary step to find himself, grow as an individual, and realize that he can make his own decisions. On the other side of the story is Knox Overstreet, one who is not afraid to express his own emotions and romances. Knox recognizes the vital importance of individualism when he becomes in love with Chris, a girl that he has never met before and doesn’t even know.Knox, like Neil, recognizes the importance of individual emotion and opinions in guiding him through life and helping him make decisions. Knox decides to risk everything by standing up to her boyfriend Chet in a romantic attempt to win Chris’s heart. His many attempts prove to be effective in the end. Chris does go to A Midsummer Night’s Dream with Knox and even holds his hand. In a way Knox has succeeded, he has won the battle, and he has prevailed over the authority figure Chet.Throughout the movie, there are several examples where characters act with individuality, purposely disobeying traditional authority in order to follow their own dreams. In some cases, these conflicts had positive outcomes like in Knox’s case. In other situations such outbreak of individualism had deadly consequences like Neil. In either case the process of self-discovery and free thinking was bound to happen and after being awarded freedom for the very first time, both Neil and Knox weren’t going to give up th is sense of individuality and free thinking up without a fight.The only place where someone can find out his or her true identity, their true character, is within himself or herself. Neil and Knox’s fearless fight with basic tradition beliefs will forever demonstrate the importance and necessity of finding yourself and individually growing to become a new person that you chose to be and to be a role model and figure to new generations of teenagers to come. Works Cited FitzPatrick, Bill. Action Principles. † Success. org. American Success Institute. 12 Dec 2006 . Long, Tony. â€Å"You Say You Want a Revolution? † [Podcast entry] The Luddite. 06 July 2006. Wired. com. 12 Dec 2006 . Waldo, Ralph Waldo. â€Å"Philosophy of Teaching. † UW. 12 Dec 2006 .

Family Assessment and Intervention

Family Intervention Movie Assignment â€Å"Meet the Parents† One of our main objectives as future counselors is to understand individual clients is to first gain an understanding of family background. Working with family from a systems perspective, the counselor is able to gain an understanding to the ways in which family members interact, what the family norms and expectations are, how effectively members communicate, who makes decisions, and how the family deals with needs and expectations (Edleman & Mandle, 2002). In the concept of systems theory, a family can exist within a community (suprasystem) and at the same time have smaller relationships within that family (subsystems). By composing genograms, or family tree, one can see information on family relationships, health patterns, occupations, and religion. By composing an ecomap one can see information on how a family and its members interact with larger systems or smaller subsystems. The term family can be defined as â€Å"a group of individuals who are bound by strong emotional ties, a sense of belonging, and a passion for being involved in one another's lives (Wright & Leahey, 2000). After watching the movie, â€Å"Meet the Parents† I decided to watch the whole movie to see where it would be that the intervention would start. The scene where â€Å"Greg† tries to get the cat off the roof and ultimately to please Jack his girlfriend’s father he goes to a local animal shelter to purchase a look alike cat for the family cat that ran away, named Jinx (Which I thought in hindsight the cat’s name is the complete situation Greg finds himself in†¦jinxed). Once the family gets home and finds ‘Jinx’ has destroyed the dress and the house before his youngest daughter’s wedding everything hits the fan†¦emotions rage and Jack and Greg are starting to really express themselves. I think Greg does this because he feels he has nothing to lose. The interesting part is how this whole fiasco sort of brings the family and friends together†¦here is where I would begin my interview. The family members that I chose to conduct my interview and research on are the Burns and Greg (Gaylord Focker). By using the concepts of systems theory, genograms, and, I will be giving you an analysis of her amily and its relationships, health patterns, habits, customs, traditions, and how the members of the family interact with one another and also the outside community. People Characters Nurse Teacher Family Functioning Analyze, assess and suggest intervention Assessment of individuals Assessment of individual and Family dynamics and patt erns Behavioral issues and problems Family background Ask the fathers permission to marry the sister Teacher is motivated by what her dad thinks (smoking as a sign of weakness) Family values†¦compromised†¦living together Very pretentious Father is sarcastic and lacks sense of humor Parents still think their daughter as their little girl Mother is in denial and acts as if everything is wonderful Greg is Jewish not much of a family background for meals and family interactions and has problems with saying grace. Father has a lot of secretive ways—CIA psychological profiler Lie detector scene Burns family circle of trust†¦a tool of manipulation Son sneaks around and has limited freedom Everyone seems to want to please Jack Jack has at traditional mindset of a man’s role and a woman’s role Jack is controlling†¦. ven to training the cat how to use the bathroom Other son in law bought acceptance Jack’s friend the surgeon play’s into Jack’s machoism Wife was a voice of reason after the cat incident Address the following: What would a counselor look for or need to find out about this family? What would be essential or important How would the therapist go about doing this? Wh at is my assessment of family functioning What are unique things pertaining to this family to be aware of outside or developmental influences on the family (race, culture, stress, family development, remarriage, divorce, etc. What do I think the focus of the intervention should be? What are some treatment goals? What are some type of interventions or therapist interactions that would make a difference? Based on what I know about the family what strategies could be employed? If the family members were making their own changes or interventions, are they effective? Why or why not? If not changes or intervention is seen what do I feel is needed What dynamics need to change What would assessment, goals and intervention look like for this family/

Changing Role of Women in Hamlet by Shakespeare

The role of women changed dramatically with time. Women are no longer considered low-income and can always stand in the shadows of men, share light, and stand on their side evenly. It was a tough fight, many people failed the battle, but eventually I found an equal way. In the 16th century, women were mainly used as maids and mothers, but men liked working with men. Ophelia is no exception in William Shakespeare's play Hamlet. In the past, it has played a small role in society. According to social, economic, and political women, Shakespeare's 'Hamlet' play women are not portrayed as important persons. Female characters in drama such as Gertrude, Hamlet's mother, Ophelia Hamlet's lover, etc are all complex and contrary to each other. This is two different roles, but Shakespeare explains that their small role is negative. Acceptance in the world, and their sorrow Caroline Miller Tuck English Lady 124 November 30, 2015 Hamlet playwright, women of the poet William Shakespeare live in tim es when women have no chance. For example, women can not act in dramas, but female roles. This women's perspective was brought to Shakespeare's role in his play. This is the most evident of the tragedy of Danish Prince Hamlet. - It is sustained, reality is an illusion (Albert Einstein). This view of life is surrounded by many literary works. In many cases, the main character must distinguish between reality and fraudulent fantasy. The hero continues to explore resolve to solve the dilemma confronting the enemy. Likewise, the enemy must maintain the illusion of hairspring to manipulate the hero In order to understand the analysis drama of William Shakespeare's Hamlet, first you must understand the basic principle of drama, that is, the main character, confrontation, expo, ascending behavior, crisis, climax, determination. I will study William Shakespeare's Hamlet. This is a good example of this article. It shows a clear and excellent example. The main character, the main figure of th e play. This is his or her story. - Analysis of William Shakespeare 's Hamlet Regardless of past, present and future, the whole world consists of a series of events that inspired ideas from a series of actions.

Sources of finance Essay Example | Topics and Well Written Essays - 1250 words

Sources of finance - Essay Example As you grow, you may need to turn to alternate sources such as Venture Capital. Once you have achieved a financial track record, you can turn to other sources such as Asset Based Lending or Commercial Loans. The main sources of financing can be divided into: Roger Inman can use cash for his purchase of new computer or the following sources of financing, such as a small loan(notes payable), buy a computer on accounts payable (in this case computer company would have to finance the purchase). Or another solution would be to lease a computer. A firm can raise money for working capital by selling bonds, bills, or notes to individual and/or institutional investors. In return for lending the money, the individuals or institutions become creditors and receive a promise that the principal and interest on the debt will be repaid. First of all it is difficult to answer, because we do not know in which industry the company is, therefore we can not say what the optimal capital structure is. So, making a few assumptions, next sources of financing can be used: E) Euro Tunnel suffered trading losses in its first year of operation. If the company wanted to maintain its gearing ratio at the same level as previous year, what type of finance would it have to raise As the company is suffering losses it implies that retained earnings are going down, resulting in equity decrease, so the gearing rate is going up. In order to keep the leverage rate at the level of previous year, new issues should be issued in order to counterbalance the losses that a company is currently making. F) Carlton Holdings PLC has a

Argumentation Based on Marx's Communist Manifesto Essay

Argumentation Based on Marx's Communist Manifesto - Essay Example Modern industrial society is typified by class struggle between those who own the factors of production and proletariat. However, the influence of capitalism has been on the decline and is ceasing to be compatible with this exploitive relationship. Therefore, those who provide labor will lead to a revolution. This revolution will be different from the previous one. This is because in this revolution the proletariat will have to destroy all ownership of private property. In turn, this will lead to a complete overhaul of the classes eventually disappearing. The manifesto argument is that this development is unstoppable, and capitalism will inherently collapse. As a result, the communist engages in promoting revolution, and this will ensure that those involved are able to move history towards its natural conclusion. They concur that the elimination of social classes cannot take through reforms or changes in government. They know that such fundamental changes can only take place through a revolution. The Communist Manifesto was a plan by Marx and Friedrich Engels. They argue that for changes to take place in both society and political institutions it must be driven by a process of universal struggle on parts of groups of people with similar economic fate in order to realize their material or economic interests (Marx-Engels Archive 1). These struggles as shown in the history have been struggles of economically inferior classes against economically dominant classes who are against their economic interests (Marx-Engels Archive 1). This process has shaped the currently industrialized world: the bourgeoisie in its struggle against the aristocratic class of feudal society (Marx-Engels Archive 1). This has been heightened through travel to different parts of the world, and the discovery of new products and goods that created rooms for commercial activities. This is because the bourgeoisie whose purpose is to accumulate managed to grow wealthier and became politically embo ldened against the feudal order. In fact, the bourgeoisie has uplifted their authority to a stable entity in the society and drives various sector of the economy in pursuit of their interests. The interest of accumulation by the merchants has assured them to overcome the globe. They have forced almost all to adopt the capitalist mode of production. On the other hand, the bourgeois has fundamentally altered all aspects of the society, even the families and hence substituted rural civilization with enormous cities. Through industrialization, the means of production and exchange that drives this process of expansion and change have resulted in a subordinate class whose fate is determined by the bourgeoisie (Marx-Engels Archive 1). This class is the proletariat, and they have been uprooted by capitalism and hence are forced to sell labor to the bourgeoisie. This offends them as they remember how before they possessed and sold what they produced (Marx-Engels Archive 1). They face exploit ation and are forced to compete with one another for forever-shrinking wages as a means of production becomes more complicated. However, the workers will become enlightened and unite to fight their common enemy: the bourgeoisie. Furthermore, they will cooperate with an increasing number of the middle class whose source of livelihoods keep on dwindling due to large factories owned by a shrinking number of superrich industries (Marx-Engels Archive 1). The bourgeoisie will eventually be the author of their own downfall.  

Conraceptive use Essay Example | Topics and Well Written Essays - 500 words

Conraceptive use - Essay Example Over a long period these studies have turned to be more thoroughgoing and have enhanced in analytical sophistication and size. This topic has been highly debated and researched and still being studied to find out any association between the mortality and the prolonged use of oral contraceptives. However, according to the study conducted by Colditz (1994), the prolonged utilization of oral contraceptives is found to be unassociated with increased risk of mortality of women. This research results seem to be valid and there is no linkage between the use of oral contraceptives and mortality among females as the study has been conducted for a period of twelve years. Through the design selected, the researcher gathered data for 12 years to follow the impact of oral contraceptives on the health of women. The instrument utilized was questionnaire and the responses collected then were further categorized into groups. The number of participants was 166,755 females between the ages of 30 to 55 years and the data was initially collected in the year 1976 that was followed till 1988. The design chosen seems valid for conducting a study over several years but this design does have certain drawbacks. The first and foremost drawback is that it lacks randomization thus causing imbalances in characteristics of patients. Moreover the recognition of cohorts could be difficult because of the confounding variables. Since a particular sample is selected, the masking or blinding is complicated as in the given case all the respondents were registered nurses of ages between 30 to 55 years. Moreover it is always a time consuming option to perform a cohort research as in the given research it took 12 years to get the research results. However apart from the drawbacks the design provides a chance to match the subjects involved in the cohorts thus limiting the impact of confounding factors. Moreover the outcomes of such study can be standardized and

Business Research Methods Assignment Example | Topics and Well Written Essays - 1500 words - 1

Business Research Methods - Assignment Example In addition, a structured questionnaire survey has been planned to be conducted with 100, randomly selected sample population. In order to analyse the data obtained, statistical tools such as graphs and charts will be used in the proposed research. Table of Contents 1.Research Proposal Title 2 2.Abstract 2 3.Introduction 4 4.Research Question and Objectives 5 4.1.Research Question 5 4.2.Research Objectives 5 5.Literature Review 6 6.Research Method(s) 8 6.1.Research Design 8 6.2.Data Collection Methods 9 References 11 Appendix 13 Questionnaire Designed For Customers 13 Questionnaire Designed for Employees 19 3. Introduction Employee satisfaction is often perceived to have a vital role in determining the success of the organization. It has become a crucial factor for the organization to keep its employees satisfied and motivated. However, when it comes to the hospitality service, the role of employees becomes even more important. Customer satisfaction seems to be corollary of satisfied employees, which in turn contribute towards the success of the organization. It can be firmly argued that there is a greater need for creating an environment, wherein employees are committed towards offering services, as per the preferences of the diversified customers group. It is worth mentioning that employee satisfaction not only facilitates in increasing the productivity of the organization, but it also contributes towards enhancing the quality of the services offered to the customers. It can be argued that there is a greater need for understanding the cause and effect relationship acting amid customer satisfaction and employee satisfaction, as often allegedly, it has been affirmed by that it is quite unfeasible to attain customer loyalty without seeking the employee loyalty (Naseem & et. al., 2011In simple words, because customer service largely depends on the employees who provide services to the ultimate customers in a service sector, it is essential to identify and assess the factors underlying the relationship between employee satisfaction and customer satisfaction. Thus, the chosen topic for the research, will attempt to identify the correlation existing between the customer satisfaction and the employee satisfaction in the UK hospitality service sector, evaluating the underlying factors. The research will offer valuable insights to the hospitality service sector about the role of employee satisfaction and its effects on attaining customer satisfaction. The study will further facilitate the hospitality service sector, to concentrate on the employee’s level of satisfaction in order to achieve the pre-determined goals of the organization. 4. Research Question and Objectives 4.1. Research Question The notion considered for this proposed study postulates that the in-depth understanding of the correlation existing between customer satisfaction and employee satisfaction will provide empirical evidences to the underlying factors influencing such a dependency of its market performance on the internal organisational environment and managerial strategies. This shall further assist the hospitality service providers to evaluate their current managerial strategies and pay due attention towards balancing their internal organisational environment, in order to yield a higher degree of customers satisfaction. Correspondingly, the research question to be

Literature review Coursework Example | Topics and Well Written Essays - 2750 words - 2

Literature review - Coursework Example The question thus remains whether financial sector can be considered as a signification source of economic development. In general, financial development has a twofold effect on economic growth. For one, capital accumulation can be increased by the financial sector. Secondly, development of financial institutions leads to enhanced savings which means greater investments resulting in greater capital accumulation. With increasing investments, capital can be used to increase the level of gross production. Also, properly developed financial institutions means increased variety of financial instruments that facilitate lenders and borrowers thus having a positive impact on the overall economy. However, in the long run other factors like human and physical capital need to be considered as other sources of economic growth. This paper will conduct a literature review on the subject of the relationship between financial development and economic growth in the context of the Indian economy. Furt her, the literature findings will be related with theories from articles based on similar context. Although not all views support the role of financial development on economic growth, positive views can be seen in Levine’s (1997) article. According to Levine’s theory, well developed financial institutions helps in reducing costs attached to information and transaction. Such reduced costs encourage increased investments leading to capital accumulation. With greater level of capital, there can be more spending on research sector leading to technological development causing higher efficiency in production process which in turns means increased level of gross production. Moreover, Levine has taken a broader approach in stating that various functions of financial institutions facilitate capital accumulation, rate of savings and trading of goods. Thus, he has concluded that financial structure as a whole,

How privatization of police and community policing have changed law Term Paper

How privatization of police and community policing have changed law enforcement - Term Paper Example With no rules to govern them, private police also become intrusive. In order to achieve law enforcement without compromising on right to security and without intrusions, extensive propagation of community police model can help. Many people consider law enforcement as synonymous with policing. In the late 20th century, the systems of law enforcement and crime control in many modern nations have undergone a paradigm shift. For many centuries, government employed police had the responsibility of enforcing law. Early 1980s saw the evolution of pluralized policing; apart from government employed police or public police, private security personnel, and communities started offering paid and voluntary police services, respectively (Bayley & Shearing, 1996). They have affected law enforcement to such an extent that many new definitions of the word police include these forms of police service as well. In order to understand how these systems have changed law enforcement, we shall consider the evolution of these systems, law enforcement in these systems, their limitations, and possible solutions. Private police or private security is not a new concept — since ancient times groups of mercenaries have been selling their services, be it as guards, as warriors, or as bounty hunters. Before World War II, this system had an unfavorable reputation, viewed as motley gangs of heavies hired either to spy or to use illegal force. Both civilians and the police considered them a "dangerous and unauthorized intrusion by private interests into a government preserve" (Bayley & Shearing, 1996). With increasing crime rates in the 20th century, overburdened police forces and the public began to consider them a necessity. Since 1980s, many governments have started to outsource to private security agencies (Bayley & Shearing, 1996). Today, private police outnumber public police in many nations, including in the United States. Community policing on the other hand is a

EDU 636 DB 5 Research Paper Example | Topics and Well Written Essays - 500 words

EDU 636 DB 5 - Research Paper Example Gagne’s Events of Instruction and Technology The learning environment has undergone massive changes with the integration of technology in the classroom over the past few decades. Schools have gone from mostly pencil and paper based learning to many students having their own laptops in the classroom. This shift has created a need for teachers to understand how to keep their students interested and engaged in the classroom, by presenting information in the most meaningful way. The basic structure for learning events as Gagne presented in his book, The Conditions of Learning, published in 1965, however, have not changed. So it is imperative to make the connection between the learning and teaching tools now available and how best to integrate them into Gagne’s nine events of instruction. To demonstrate this, an in-depth look into the difference between the following will be investigated in accordance with how they tie into Gange’s events of instruction: an instructio nal presentation and an instructional learning module, and an instructional authoring tool and a conventional presentation tool.

Certified Public Accountant Essay Example for Free

Certified Public Accountant Essay No part of this publication may be reproduced, stored in a retrieval system or transmitted in any form or by any means, electronic, mechanical, photocopying, recording, scanning or otherwise, except as permitted under Sections 107 or 108 of the 1976 United States Copyright Act, without either the prior written permission of the Publisher, or authorization through payment of the appropriate per-copy fee to the Copyright Clearance Center, Inc. , 222 Rosewood Drive, Danvers, MA 01923, website www. copyright. com. Requests to the Publisher for permission should be addressed to the Permissions Department, John Wiley Sons, Inc. , 111 River Street, Hoboken, NJ 070305774, (201)748-6011, fax (201)748-6008, website http://www. wiley. com/go/permissions. To order books or for customer service, please call 1(800)-CALL-WILEY (225-5945). Printed in the United States of America. ISBN 978-0-470-87810-1 Ethical Decisions in Accounting Learning Objectives After studying this module you should be able to: Understand the importance of ethics Know the history of ethics in accounting Incorporate ethics into your decision process Know ethical standards for accounting professionals Understand ethical implications of the U. S.transition to IFRS Appreciate lessons learned from recent business scandals. SECTION 1 — THE IMPORTANCE OF ETHICS Ethics is an important part of your accounting education and it will play an increasingly important role in all aspects of your professional life. This module is intended to give you an overview of the study of ethics. It is a starting point for the discussion of ethics that will continue throughout all of your accounting studies. We will begin with a definition of ethics and then review some ethical theories that provide a framework for developing ethical standards for accounting students and professionals. Finally, we will discuss why ethics is important to you as you prepare for a career in accounting. DEFINITION OF ETHICS What exactly is ethics? According to Webster’s Dictionary ethics is â€Å"a discipline dealing with good and evil and moral duty, and with moral principles and practice. † Accounting ethics basically involves applying moral principles to accounting and business decisions. Business ethics is a more general form of applied ethics that relates moral principles to business situations. Business ethics examines behavior toward the outside world considering ethical principles and business codes of ethics. Ethical Decisions in Accounting | 1 Simply put, ethics is doing the right thing. It is not easy to define ethics because ethics can be different for different people. You have your own personal values and these values are very important in the decisions you make. When you are in business you will be required to follow codes of conduct that are established by your company and by any professional associations that you belong to. Following the ethical standards of these organizations is important, but you should always bring your own personal values into your business model. ETHICAL THEORIES Philosophers have developed many theories to provide a framework for making ethical business decisions. These theories provide a point of reference for developing codes of conduct for companies and professional associations. Most ethical codes in business are based on the following moral theories: Rights theory. The moral choice is the choice that best protects and respects the moral rights of those involved with a decision. This theory suggests that humans have a dignity that is based on their human nature and their ability to freely choose what they do with their lives. Therefore they have a right to be treated as ends and not merely as means to other ends. Utilitarian theory. The ethical action is the action that provides the most good or does the least harm. The ethical business action is the one that produces the greatest good and does the least harm for all who are affected— business stakeholders such as customers, employees, shareholders, the community, and the environment. Common good theory. The relationships of society are the basis of ethical reasoning and respect and compassion for others is the basis for moral decisions. This theory addresses the common conditions that are important to the welfare of everyone. Virtue theory. Ethical actions should be consistent with ideal virtues that provide for the full development of humanity. Honesty, courage, compassion, generosity, tolerance, love, fidelity, integrity, fairness, self-control, and prudence are examples of virtues. Fairness theory. Ethical actions treat all human beings fairly based on some standard that is defensible. We might pay people more, based on the difficulty of their work or the greater amount that they contribute to a company. IMPORTANCE OF ETHICS Information provided by accountants and auditors is relied upon by people who make decisions about companies and organizations. For example, if you are considering buying stock in a company you need accurate and reliable information upon which you can base your decision. Lenders such as banks and financial institutions need reliable information to determine if they will loan money to companies. Government agencies such as the Internal Revenue Service collect taxes based on the financial information provided by companies. People rely on the accountants who prepare financial reports. Knowledge of ethics will help you to make good decisions that will give proper information to those who rely on you. With proper information, better decisions will be made. 2 | Ethical Decisions in Accounting Business decisions can affect many people or stakeholders. For example, when you make a decision for your company it can affect the owners and employees of the company, banks who provide resources to the company, customers of the company, and people in the community where the company is located. In addition to the effect of your decision on the profits of the company, your decision may also have other non-financial factors that have important effects on stakeholders. What if you were considering two alternative projects for your company: (1) a project that would make significant profit for your company and also pollute the environment with harmful chemicals; (2) another project that would earn less profit but would have no negative effects on the environment and would not harm any stakeholders. Which project would you choose? Should non-pecuniary factors enter into the decision process? If you consider factors that are not fiscal-only in nature, then how do you measure them? Often, the most important factors in a decision are the ones that cannot be easily measured. Because some things cannot be measured easily, however, does not mean that we should not consider them in our decisions. That is the main point about the importance of ethics in accounting—an awareness that ethics is an important part of business decisions. We often use the cost-benefit decision model to evaluate business projects. We list the costs on one side and the benefits on the other side and the greater number often decides the project. If the benefits are greater than the costs we accept the project; if the costs exceed the benefits the project is rejected. Where does ethics fit into the process? More Profit Less Profit Ethical issues deserve a place in the costbenefit model. It is really quite simple— you consider the possible costs and benefits of ethical issues and place them on the scale along with other costs and benefits. Because ethical issues often are difficult or impossible to measure does not mean that they are not important or that they should not be considered in the decision. A more ethical decision is likely to result if ethical factors are at least brought into the picture when making business decisions. Again, awareness of the ethical implications of business decisions is the key to good business decisions. Not all decisions use the cost benefit model. Some decisions involve choosing different courses of action, such as recording accounting transactions when different alternatives are available under generally accepted accounting principles. You will need to choose the correct action according to the circumstances involved, and not based solely on the amount of profit your company can make. As the U. S. moves toward adopting international accounting standards, the accounting guidance will be based more on principles than on specific rules. The use of judgment will likely play a more prominent role in making accounting choices and ethical principles will play an even more important role in business decisions. Ethical Decisions in Accounting | 3 DISCUSSION QUESTIONS 1. Soon you will graduate from college and get a job. What ethical codes of conduct will you have to follow? How will your personal values affect your business decisions? What penalties are there for failure to follow ethical standards? 2. Look at the ethical standards of the AICPA or the IMA included in section 4 of this module. What principles will guide you in making accounting choices? SECTION 2 — THE HISTORY OF ETHICS IN ACCOUNTING In the wake of recent, high-profile accounting scandals, you might think that ethics is a relatively new topic to the field of accounting. Actually, ethics has been an important part of accounting since methods of keeping financial records gained momentum in the thirteenth century. A code of ethics now applies to all accounting professionals and ethics has become an integral feature of accounting education. BRIEF HISTORY OF ETHICS IN ACCOUNTING Luca Pacioli, an Italian mathematician and Franciscan friar, described a method of keeping financial accounts in 1494 when he published his first book Summa de Arithmetica, Geometria, Proportioni, et Proportionalita (translated â€Å"everything about arithmetic, geometry, and proportions†). In this book he wrote about many topics, including the first ever double-entry bookkeeping system, cost accounting – and accounting ethics. Over the years, ethical standards have been developed by many different professional associations, government agencies, and private companies. These organizations created ethical codes of conduct which their members or employees are expected to follow when they perform their professional work. An important organization in the early development of accounting ethical standards was the American Association of Public Accountants (AAPA) which was created in 1887. During that year, accounting became a profession, or a group of people whose members must meet certain standards to engage in the practice of accounting. In 1907, the AAPA incorporated professional ethics into its membership rules. However, membership in the AAPA was voluntary and therefore the ethical standards of the AAPA could not be enforced on a widespread basis. The AAPA was later renamed to the American Institute of Certified Public Accountants (AICPA). The code of ethics of the AICPA is a major force in applied accounting ethics in today’s business world. The ethical standards of the AICPA are fully described in Section 4 of this module—Ethical Standards for Accounting Professionals. Members of the AICPA are Certified Public Accountants (CPAs) who must comply with the AICPAs ethical standards. Noncompliance could result in losing a license to practice as a CPA. 4 | Ethical Decisions in Accounting ETHICS IN THE ACCOUNTING PROFESSION In the middle of the twentieth century the Commission on Standards of Education and Experience for Certified Public Accountants identified seven characteristics of a profession: 1. A specialized body of knowledge 2. A formal education process to acquire the specialized body of knowledge 3. A standard of professional qualifications to enter the profession 4. A standard of conduct 5. Recognition of status 6. An acceptance of social responsibility7. An organization devoted to the advancement of the social responsibility Characteristic 4—requiring a standard of conduct and characteristic 6—accepting social responsibility, relate most directly to accounting ethics. What standards of conduct should accountants follow and what is the social responsibility accountants have toward the public they serve? Standards of conduct and accounting codes of ethics as developed by current professional accounting organizations are more fully addressed in section 4 of this module—Ethical Standards for Accounting Professionals. A professional must accept a moral responsibility to act in the best interests of the public. This means that business must look beyond profits to the common good and be sure not to harm the public good. The purpose of business is to make a profit, but profit should not be the only motive for business. Adam Smith maintained that business should seek a profit within the ethical principles of justice and fairness. Therefore, a business professional must protect the public interest while pursuing the profit motive. Many would argue that acting in the best interest of the public is also in the best interest of the company. In other words, ethics is good for business and makes the company successful even as the company looks out for the common good. ETHICS IN ACCOUNTING EDUCATION Colleges and universities in the U. S. have included ethics in their curricula since Harvard University was founded as the oldest institution of higher learning in the United States. Many colleges since then have included ethics courses in their liberal arts programs. In the 1980’s, however, applied accounting ethics really gained momentum and many colleges in the U. S. started incorporating ethics into accounting and business classes. This incorporation of ethics into business and accounting is called applied ethics because the ethical principles learned in the philosophy classes is applied to practical accounting situations in accounting classes. With applied ethics, students get to add a new dimension to their business decision process—soft ethical issues in addition to the hard numbers traditionally used to evaluate business projects. DISCUSSION QUESTIONS 1. Some argue that ethics cannot be taught in college because students have already formed their values when they come to college. Do you think ethics should be included in the accounting curriculum in colleges and universities? Ethical Decisions in Accounting | 5 2. Do you feel that good ethical behavior is good for company profits? Describe a situation in which making a decision in the interest of the public good would increase the profitability of a business in the long run. SECTION 3—ETHICS IN THE DECISION PROCESS While you are in college studying accounting you will need to develop a thinking process that will guide you in making business decisions. When you graduate from college and enter the accounting profession you will use the knowledge you learned in college to help your company be successful and to create a better society. Learning accounting is not just about learning numbers, but also about learning to make good decisions. ETHICS IN ACCOUNTING EDUCATION How can you incorporate ethical decision-making when you study accounting? Many organizations exist that provide guidance to universities regarding how to incorporate ethics into accounting education programs. In addition, there are many tools students can use to solve an ethical dilemma. Some ethics tools with links to good web sites are provided at the end of this section. The main way you can bring ethics into your decision process, however, is simply to be aware of ethical issues in accounting situations and to consider these ethical issues as part of your decision model. The need for ethics in education is apparent in light of recent high-profile business fraud cases. In the United States, the American Assembly of Collegiate Schools of Business (AACSB) is the accrediting body for business schools. AACSB makes the education standards for business schools, and the AACSB standards do include ethics. Because ethical values differ among countries and cultures, there is no universally accepted code of ethics. Nonetheless, there are basic ethical principles that cross international borders, and International Federation of Accountants (IFAC) has attempted to provide some guidance for teaching ethics in all countries. International Education Standards (IES) prescribe standards of generally accepted ethical principles in the education of accounting students. The standards express the benchmarks that you are expected to meet in your accounting education program. They establish the essential elements of the content and process of education and development at a level that is aimed at gaining international recognition, acceptance and application. The standards cannot legally override local laws and regulations but will provide an authoritative reference for informing and influencing local regulators regarding generally accepted ethical principles. The International Accounting Education Standards Board (IAESB) recognizes the wide diversity of culture, language, and educational, legal, and social systems in the countries of the member bodies and of the variety of functions performed by accountants. Therefore, each individual member body will determine the detailed requirements of the education programs. International Education Standards for Professional Accountants are intended to establish only 6 | Ethical Decisions in Accounting the essential elements on which ethical principles for all professional accountants and accounting students should be based. The IAESB has issued eight International Education Standards. These standards cover the entry requirements for accounting education programs, as well as the experience and continuing professional development requirements you will be required to follow when you become an accounting professional: INTERNATIONAL EDUCATION STANDARDS (IES). IES 1: Entry Requirements to a Program of Professional Accounting Education IES 2: Content of Professional Accounting Education Programs IES 3: Professional Skills IES 4: Professional Values Ethics and Attitudes IES 5: Practical Experience Requirements IES 6: Assessment of Professional Capabilities and Competence IES 7: Continuing Professional Development: A Program of Lifelong Learning and Continuing Development of Professional Competence IES 8: Competence Requirements for Audit Professionals IES 4 prescribes the professional values, ethics and attitudes you should acquire during your education program. The aim of this standard is to ensure that you are equipped with the appropriate professional values, ethics, and attitudes to function as a professional accountant. IFAC recognizes that the accountancy profession throughout the world operates in environments with different cultures and regulatory requirements. IFAC has, nevertheless, established an international Code of Ethics for Professional Accountants. Professional values, ethics and attitudes relate directly to IFAC’s mission to develop and enhance the profession to enable it to provide services of consistently high quality in the public interest. IES 4 requires that university accounting programs should provide you with a framework of professional values, ethics, and attitudes for exercising professional judgment and for acting in an ethical manner that is in the best interest of society and the profession. The required values, ethics, and attitudes of professional accountants include a commitment to comply with local codes of ethics which should be in conformity with the IFAC Code of Ethics. The coverage of ethics in accounting education programs should include: the nature of ethics differences of rules-based and principles-based approaches to ethics compliance with fundamental ethical principles professional behavior and compliance with technical standards concepts of independence, accountability, and public expectations social responsibility ethics and law consequences of unethical behavior to the individual, the profession, and to society Ethical Decisions in Accounting | 7 ethics in relation to business and good governance whistle blowing, conflicts of interest, ethical dilemmas and their resolution. IES 4 recommends that the presentation of ethics may be treated, at least initially, as a separate subject in the accounting program. As you progress through your accounting curriculum and gain a wider knowledge of other subjects, your business curriculum will likely integrate the various topics covered in other business courses. This will encourage you to look for the possible ethical implications of problems being discussed in your accounting classes and in other business classes you are taking. As an accounting professional you will also need to understand relevant codes of ethics. You can study ethical standards for accounting professionals using the AICPA code of ethics and the IMA ethical standards. You also can examine the ethical standards of other professions and discuss other potential approaches for ethical standards in the accountancy profession. You know from your own accounting education program that you often learn best when you are actively involved learning process, using techniques such as: case studies role playing discussion of selected readings and videos analysis of real life business situations involving ethical dilemmas discussion of disciplinary pronouncements and findings seminars using speakers with experience in corporate or professional decision making Such active learning strategies give you a greater awareness of the ethical implications and potential conflicts that may arise from having to make difficult accounting decisions. It is important for you to learn from your ethical experiences. You should consider an experience, what went well, what did not work, and what approach may be taken in the future in similar circumstances. In this way, you will develop a decision model for ethical accounting choices. All accounting professional associations have codes of ethics that you will be required to follow. Unfortunately, fraud and ethical lapses persist in the business world. What can you do to improve ethical behavior? Awareness of ethical issues and a business decision model that incorporates ethics will help you to apply ethics in your business decisions. Just as you learn to apply financial models in your business decisions, you can also learn ethical models and apply them to business decisions. When you practice ethical situations in your accounting and business classes in college you will be better prepared to make good ethical decisions after you graduate and enter the accounting profession. How can accounting professionals incorporate ethical thinking into their business decisions? Accountants are good at working with numbers, but they need to look beyond the numbers when evaluating business projects. Ethical issues often are not easily measureable in dollars but their impact on accounting and business decisions may be significant and very important. The first step in the process is to be aware that there may be some ethical issues that could affect your decision. Again, awareness is the key. When you bring ethical considerations into the decision process then at least you are considering the possible ethical implications for people who may be affected by the decision you make. 8 | Ethical Decisions in Accounting Accounting professionals who are CPAs must fulfill continuing education requirements to maintain their CPA license. Continuing education in ethics is required in most states. Many CPA firms and large companies have ethics specialists to provide training and serve as resources to address ethical issues. ETHICS TOOLS What are some tools that you can use right now as an accounting student to help you solve ethical dilemmas and develop a process for making ethically good decisions? One tool might be to follow a defined set of steps in making an ethical decision. The Markkula Center for Applied Ethics at Santa Clara University suggests the following process for making an ethical decision: Recognize an ethical issue Get the facts Evaluate alternative actions Make a decision and test it Act and reflect on the outcome There are also many web sites with resources that will help you learn and apply ethical principles. Here are some websites you can review throughout your accounting career: Ethics Toolkit www. ethics. org/page/ethics-toolkit Cyber Students www. scu. edu/ethics-center/cydent Toolbox, Quiz, and More http://cba. lmu. edu/academicprograms/centers/ethicsandbusiness/toolbox. htm A Framework for Thinking Ethically http://www. scu. edu/ethics/practicing/decision/framework. html Ethics Cases. www. scu. edu/ethics/practicing/focusareas/cases. cfm? fam=BUSI DISCUSSION QUESTIONS 1. As an accounting student, how are ethical issues addressed in your accounting curriculum? How can you include ethical issues in a cost-benefit decision model? 2. How should ethical issues be considered in making business decisions? In other words, because ethical factors often cannot be measured, how would you evaluate the effect of ethical issues when you are making a business decision? Ethical Decisions in Accounting | 9 SECTION 4—ETHICAL STANDARDS FOR ACCOUNTING PROFESSIONALS. Having discussed the importance and history of ethics in accounting and some ethical theories that form the basis of accounting ethics, we now turn our attention to the ethical standards of professional organizations. These are the rules that you will need to follow as an accounting professional. We will start with a preview of professional associations of public accountants and management accountants. Then we will look at the American Institute of Certified Professional Accountants’ Code of Professional Ethics and the Institute of Management Accountants’ statement of ethical professional practice. PROFESSIONAL ASSOCIATIONS. As an accounting professional you will belong to a professional accounting association such as the American Institute of Certified Professional Accountants (AICPA) or the Institute of Management Accountants (IMA). Professional accounting organizations have codes of ethics that you will be required to follow as a member of that organization. Violations of ethical codes can result in disciplinary action, loss of your professional license, and possible legal prosecution. In addition to the national accounting organizations, states also have licensing bodies and professional associations that have codes of ethical conduct. The National Association of State Boards of Accountancy (NASBA) promotes ethical standards through its Center for Public Trust, www. centerforpublictrust. org. Of course, in addition to the ethical standards of professional associations, you also will be required to follow your company’s code of ethics and your personal value system. AICPA CODE OF PROFESSIONAL CONDUCT It is important to know that following ethical standards does not mean simply following the law. You need to distinguish between ethical standards and legal rules. As a CPA when you accept membership in the AICPA you assume an obligation of self-discipline above and beyond the requirements of laws and regulations. The Code of Professional Conduct of the AICPA consists of two sections—(1) the Principles and (2) the Rules. The Principles provide the framework for the Rules, which govern the performance of professional services by members. Principles The six principles of the AICPA code express the professions recognition of its responsibilities to the public, to clients, and to colleagues. 1. Responsibilities In carrying out their responsibilities as professionals, members should exercise sensitive professional and moral judgments in all their activities. 10 | Ethical Decisions in Accounting 2. The public interest Members should accept the obligation to act in a way that will serve the public interest, honor the public trust, and demonstrate commitment to professionalism. 3. Integrity To maintain and broaden public confidence, members should perform all professional responsibilities with the highest sense of integrity. 4. Objectivity and independence A member should maintain objectivity and be free of conflicts of interest in discharging professional responsibilities. A member in public practice should be independent in fact and appearance when providing auditing and other attestation services. 5. Due care A member should observe the professions technical and ethical standards, strive continually to improve competence and the quality of services, and discharge professional responsibility to the best of the members ability. 6. Scope and nature of services A member in public practice should observe the Principles of the Code of Professional Conduct in determining the scope and nature of services to be provided. Rules The bylaws of the American Institute of Certified Public Accountants require its members to adhere to the Rules of the Code of Professional Conduct. Members must be prepared to justify departures from these Rules. Rule 101—Independence. A member in public practice shall be independent in the performance of professional services as required by standards promulgated by bodies designated by the AICPA. Rule 102—Integrity and objectivity. In the performance of any professional service, a member shall maintain objectivity and integrity, shall be free of conflicts of interest, and shall not knowingly misrepresent facts or subordinate his or her judgment to others. Rule 201—General standards. A member shall comply with the general standards of professional competence, due professional care, planning and supervision, and sufficient relevant data. Rule 202—Compliance with standards. A member who performs auditing, review, compilation, management consulting, tax, or other professional services shall comply with standards promulgated by bodies designated by the AICPA. Rule 203—Accounting principles. Prohibits a member from expressing an unqualified opinion on financial statements that contain a material departure from GAAP. Rule 301—Confidential client information. A member in public practice shall not disclose any confidential client information without the specific consent of the client. Rule 302—Contingent fees. A member shall not charge a fee on condition that no fee will be charged unless a specific finding or result is attained. Ethical Decisions in Accounting | 11 Rule 501—Acts discreditable. A member shall not commit an act discreditable to the profession. Rule 502—Advertising and other forms of solicitation. A member in public practice shall not seek to obtain clients by advertising or other forms of solicitation in a manner that is false, misleading, or deceptive. Solicitation by the use of coercion, over-reaching, or harassing conduct is prohibited. Rule 503—Commissions and referral fees. A member shall not for a commission recommend or refer to a client any product or service when the member also performs an audit for that client. Rule 505—Form of organization and name. A member may practice public accounting only in a form of organization permitted by law or regulation whose characteristics conform to resolutions of the AICPA. IMA STATEMENT OF ETHICAL PROFESSIONAL PRACTICE The IMA ethical standards are based on the overall principles of honesty, fairness, objectivity, and responsibility. Members must act in accordance with these principles and encourage others in their organization to do so. Based on these principles the IMA requires its members to adhere to the following ethical standards: Competence 1. Maintain an appropriate level of professional expertise by continually developing knowledge and skills. 2. Perform professional duties in accordance with relevant laws, regulations, and technical standards. 3. Provide decision support information and recommendations that are accurate, clear, concise, and timely. 4. Recognize and communicate professional limitations or other constraints that would preclude responsible judgment or successful performance of an activity. Confidentiality 1. Keep information confidential except when disclosure is authorized or legally required. 2. Inform all relevant parties regarding appropriate use of confidential information. Monitor subordinates activities to ensure compliance.

Language and Communication Essay Example for Free

Language and Communication Essay Choosing a college is one of the most difficult choices you can make in regards to your career and there are many facets which need to be looked at when making that decision. Since we have a similar career path, I wanted to take the time to share with you the many different reasons why I chose Western Governors University as my college of choice. Credited certification courses, online access, flexible scheduling, expediting graduation date, and cost were all major factors I considered when I chose WGU. Information Technology certifications many times can still be a requirement that employers look for, even if you have a degree, as I know, it is also one of your major concerns. WGU offers industry certifications as a part of their course curriculum, which is one of the only colleges to do this. They include many of the different types of certifications depending on your learning track like Microsoft, CIW, CompTia, and Oracle. By incorporating them into the courses it enhances your resume, not only by the ability to declare your education but also that you have certifications that showcases your knowledge within the information technology industry, giving you an edge. Having an outstanding online program with easy access to the certification and course material was another advantage of choosing WGU, which is another concern you raised due to your current travel demands with your job. The online presence offered by WGU is the best that I have seen and having used it for the last year, and I know firsthand its quality and accessibility. Whether I am in the hotel, a rest stop, or having lunch at work I can access all my program information. Furthermore, they utilize Pearson, Task Stream, course mentorship, online communities, and workshops and have an extensive online library. The online dashboard outlines your entire degree program, course descriptions, emails, course contacts, degree tracking, and financial aid information. Overall the quality of the online functionality is the best, and will help ensure your experience is a great one. By having a well laid out online degree program not only assists you gaining, access but also actually helps you stay on track with flexible scheduling. With a busy work schedule, I am not bound by offsite classrooms, conference calls, or online live classes which can be mandatory for some schools; I pick the time to work on my education. Having this flexibility is key as I move forward in my current job meeting its demands, and meeting my education demands as well. Whether it is before work, lunchtime, after work, or weekends it is up to myself to find the time when it allows. Also, meeting the demands of an active family life can be very difficult to manage. With on-demand materials, when you want them, you can maintain a normal family lifestyle. To be empowered with flexibility of scheduling your classes online, along with a dynamic, robust education platform, make Western Governors a clear choice. Even though flexible scheduling is an import aspect of WGU when considering a college, the power to expedite your graduation date is just as important. When you sign up with WGU, you select your courses that match your degree program and can control what semesters you would like to take at that time. Once you have completed all your courses for a semester, you can still take additional courses within that semester. By utilizing the pre-assessments within the online dashboard, you can pre-qualify what you know about the course and move forward with the test, completing the whole course in days rather than months. This is great if the course is on something you have already established industry knowledge in the work place. Another great aspect is that if you already have certifications that you have earned, you can get credit for it, thus fulfilling a credit course. Being able to expedite your graduation is a huge value in saving your time, efforts and, most importantly, costs. College tuition has been on the rise over the years, and choosing a school that provides a top knowledge education, that is credited, sums up yet another reason for choosing WGU. They have a unique cost-cutting education system where you pay by the semester, not by each credit. So as you complete each course and then add more within that semester, you can actually reduce your overall cost for that degree. There are also savings found when you do not have to take additional certification classes and tests outside of your normal tuition, because it is all included. Another cost saving piece is that the school provides all the course materials for free, the books for each class is provided electronically. You save on commuting, as well as room and board which can also add to the bottom line of your education costs. The value of going to WGU for a top quality education is an undeniable benefit to you and your family, and should be a major factor in your decision. The decision to go to school or going back to complete your education can be a daunting task and one not to be taken lightly. But with your own research, you will find out what I have, that WGU is the best answer to your quest for success. With the certification built into the program, it just makes sense not to duplicate learning tracks. Online access gives you the resource to control your education and gives you a wider, flexible schedule to work with. Expediting your graduation date can only speed up and increase career opportunities. Finally, the cost comparison between a campus college verses an online education at WGU will give you the sense of value for the money spent well. Western Governors University is one of the fastest growing, premier online schools, providing a great education in a timely manner and results that will enhance your career.

Consumer Perception and Evaluation of Hewlett-Packard

Consumer Perception and Evaluation of Hewlett-Packard The Notebook PC Industry in Taiwan: An Examination Of Consumer Perception and Evaluation of Hewlett-Packard Abstract This management project is exploratory research to examine the Hewlett-Packard (HP) brand and the Taiwan notebook PC market. HP is one of major players in this market with a brand identity of personalisation, innovation and technology leadership. This objective of this research is to measure the perception of Taiwan consumers about their brand preferences as well as evaluate the effectiveness of HPs brand communication. By setting up focus group interviewing with wholesaler sales representatives and potential consumers, this research developed a structured questionnaire to test and analyse consumers attitudes. The self-administrated questionnaire was conducted online, getting 152 valid samples. It surveyed 20 different attributes of notebook products and brand images to discover consumers attitudes toward the 4 leading brands in the market- HP, Asus, Acer and Lenovo. The results of this research indicate that HP was not able to deliver the brand identity with much success and was ranked in a weaker position then Asus and Acer in terms of all attributes expect reliability in the Taiwan notebook market. It also shows that price is not the most important factor for consumers when they choose a notebook. Instead, much more emphasis is given to quality and function. In chapter 5 of this dissertation, there are some recommendations about HPs future development based on the survey findings. As low price is no longer the most important factor influencing consumers purchasing behaviour, HP should put much more effort on its brand image to create its competitive advantage and expand market share. Keywords Brand Association; Brand Image; Brand Positioning; Brand Preference; Consumer Behaviour; Consumer Perception; Decision Making Process; Hewlett Packard; Loyalty; Marketing Communication Preface I worked for Hewlett Packard Taiwan from 2002 to 2006 as a partner business manager. In that period, I acquired a lot of knowledge in channel management, both from HP itself as well as its partners. However, as a sales representative from the original vendor, I felt that sometimes I made decisions just following past experiences and the suggestions and advices of others without sufficient insight into consumers. Therefore, to prepare for my next career plan, I view this research on consumer perceptions and the position of HP in the Taiwanese notebook market as important preparation for my ambition to become a product manager. In helping me accomplish this management project, I would like to extend my thanks to many people for their confidence in me and for their professionalism. Firstly, I want to thank my supervisor, Dr. Steve Henderson for his patient guidance throughout the course of the research. Without him, it would have been difficult to finish this project. Secondly, I want to say thank you to all the friends who were willing to spare their time in helping me conduct the focus group and questionnaire survey. Their generous help made my research proceed without too many difficulties. Last but not least, I would like to thank my family, for their love, patience and understanding of my prolonged absence from home while pursuing my academic career. With their full support, I have been able to fully focus on finishing this dissertation. Introduction Background Overview Branding has been discussed for several decades as a way to distinguish the products of one producer from others. In increasingly competitive markets, powerful brands become essential to achieve the sustainable development of business. There are a number of views related to brands that are dominant in the literature and in the way that brands have been approached. Traditionally, brands were seen as symbols, and that was reflected even in the definition of brands expressed by the American Marketing Association (2008). In other words, brands were mainly regarded as transaction facilitators, far away from the relationship marketing perspective. Brands were also considered as the producers property. It was implied that the producer is mostly responsible for the communication of the brand, brand related activities, and brand reputation over the long run (Veloutsou 2008). Today, brands are compound entities and their expression includes the perception of the product characteristics, personality and values. It is acknowledged that they could be perceived differently by various corporate stakeholders. Accordingly, terms brand identity (the intended perception brand developers would like the brand to have) and brand image/ brand reputation (how it is perceived by the target audiences) have been developed. Therefore, brands can be the relationship builders (Veloutsou 2008). Actually relationship marketing for fast moving consumer goods relies to a great extent on brands to help in the development of the consumer-firm relationship (Kapferer 2004a; Selame 1993). According to Selame (1993), the function and predominance of brands in the fast-moving consumer goods market is uncontested. Most marketing executives in such industries would not even think to question the importance of brands. As well as the fast-moving consumer goods market, the high-tech industry sees a use of branding (Kapferer 2004). As Zajas Crowley (1995) point out, until the end of the 20th century, the use of brands in marketing high-technology products was minimal. All too often, marketing executives who oversee computers and other high-technology products manage their product lines or marketing mix activities with little consideration for the development of long-term brand recognition. This brings a problem when greater emphasis is given to a products features than to the positioning of its brand-name (Zajas Crowley 1995; Kapferer 2004). Taiwans Notebook Personal Computer Industry As a result of the increasing transition of consumers from desktop PCs to notebook PCs, Taiwans Notebook PC market showed considerable growth in terms of shipment volume. In 2007, 90,165 thousand units were shipped with annual market growth rate reaching 42.1%. MIC (2008) projects that Taiwans notebook PC market will maintain double digit growth until 2011. There is manufacturing competitiveness of Taiwanese notebook personal computer industry during its developing stages of the original equipment manufacturers (OEMs), original design manufacturers (ODMs), and original brand manufacturers (OBMs). A number of trends are affecting the cost of components and materials used to manufacture PCs. The rising cost of oil, Chinas newly enacted labour law (which has increased the cost of assembly labour), reduced tax incentives and the appreciation of the Renminbi (RMB) against the U.S. dollar are challenging the PC manufacturing ecosystems ability to maintain profit margins. Currently, profits run at about 5%. The top ODMs of notebook PCs have stated that they are unable to absorb the increased costs and plan to pass them on to clients (Tsai 2008). On 21 May 2008, Simon Lin, chairman of Wistron, told Taiwans Digitimes that Wistron would raise contract manufacturing prices. This follows similar statements in recent weeks from Compal and Quanta. Gartner (2008) has confirmed the disclosures with all three companies which controlled more than 69% of worldwide notebook PC production in 2007 (refer to Table 1-1). It is the first time these three have attempted, almost simultaneously, to raise prices, even at the risk of losing orders. However, the group carries some weight, which will likely strengthen their position in negotiations with vendors such as HP and Dell. Due to challenges to their competitive advantages, Taiwanese hi-tech enterprises have to consider whether to stay in the OEM field or develop their own brand marketing strategies. Some corporations choose to specialise in the OEM such as Hong Hai Precision Industry Co. Ltd. (Foxconn) and Taiwan Semiconductor Manufacturing Company Limited (TSMC). On the other hand, several firms, including Acer, Asus, and BenQ, recognised the importance of their own brands and have switched their investments and endeavours towards high value-added activities such as research and development, product innovation, and brand building (Chen et al 2007). The goal of all these development strategies is to strengthen competitiveness under the increasing pressure of the changing world environment (Tsai Hung 2007). At most Taiwanese companies, profit margins on sales of branded computers are roughly five times higher than on sales of computers and parts to resellers like HP and Dell, said Jerry Shen, Asusteks chief executive officer (2008). Taiwanese contract manufacturers such as Micro-Star Internal, Clevo, and Asustek (Asus) have started to market their own notebook PC brands through leveraging their manufacturing strengths, a trend that has increased competition across the industry (Simons 2008). Based on the information mentioned above, worldwide brands such as HP and Dell are facing keen competition in the notebook PC market, especially in Taiwan. The IDC report, as summarised by Chinatimes (2007), showed that the notebook market share of local brands Asus and Acer accounted for 33 percent and 32 percent respectively, followed by HP with 12 percent and Lenovo with 7 percent in the 2007 third quarter. In 2008Q1 Asus and Acer, gained over 69% of Taiwans notebook PC market share, including new product line Ultra Low-Cost PC such as Asuss Eee PC products whereas HP and Lenovo remained in the 3rdand 4thplace (Apple news 2008) Overview of HP HP is a leading PC manufacturer, with an approximately 5.6% share in the global hardware market in 2006. It is a provider of personal computing and other access devices, imaging and printing related products and services, and enterprise information technology infrastructure, including enterprise storage. It operates its hardware business through three business units: Enterprise Storage and Servers (ESS), Personal Systems Group (PSG) and Imaging and Printing Group (IPG) and services individual consumers, small- and medium-sized businesses and large enterprises, including the public and education sectors (Hewlett-Packard 2008a). During the three-year period, 2005-2007, its revenues grewat a Compound Annual Growth Rate (CAGR) of 10%, mainly due to increases in sales volume of personal systems in consumer and commercial markets. The PSG segment showed significant top line growth of 24.8% to $36,409m, and accounted for 43.5% of total hardware revenues in the fiscal year 2007. Increased sales volume of notebook PCs, particularly in emerging markets, contributed to higher revenue growth during the year (Business Insights 2008). HP remained the leader in the notebook PC market for the seventh consecutive quarter, maintaining an almost 2 million-unit lead over second placed Dell. In the seasonally slow first quarter of 2008, HP also managed to increase their market share Q/Q in five of six regions. Dell was less successful in Q108, increasing share Q/Q in only two regions. Like HP, third placed Acer posted Q/Q shared gains in five of six regions. HP was market leader in three of six regions, and in the fast-growing APAC market, closed to within a few thousand units of Acer. From a brand value perspective, The Interbrands (2007a) annual ranking of the Best Global Brands, in co-operation with BusinessWeek magazine ranked HP is number twelve of the worlds 100 top brands and number five of the technology brands (Table 1-3). HP has gained 9% in brand value since 2006, following a 10% slide from 2004 to 2005 (Kiley 2007). Kiley (2007) pointed out credit should go to CEO Mark Hurd, who told his subordinates that Hewlett-Packard Co. had to stop building and marketing the PC as if they were a commodity. Designing PCs that consumers actually want was the starting point. The marketing team then went about pitching HP PCs as a personal reflection of consumers desires and needs. Hence the slogan: The computer is personal again. was created (Appendix C). Last summer the company rolled out ads showing hip-hop mogul Shawn Jay-Z Carter mixing music and planning tours using an HP notebook PC (Interbrand 2007c) and using self-made ads by celebrities such as Serena Williams, Petra Nemcova and Jean-Michel Gondry even though HP did not pay these people for these ads (BusinessToday 2008). The objective of the campaign was to grow a more profitable worldwide business through the introduction, support, and marketing of innovative products, services, and solutions that will deliver the absolute best customer experience in personal technology. The campaign was targeted at users aged between 18 and 34 and small to medium-sized companies. Besides, HP delivered images related to innovation and technology leadership via both press and the Internet. The company first employed the innovative imprint technique for notebook PCs, which is a casing design created by advanced moulding techniques that integrate a hard-coat surface using a film transfer process. According to Hewlett-Packards (2008b) publicity, not only does the HP Imprint look fabulous, it is also more durable than traditional paint. HP intended to convey the message about personalisation, innovation and technology leadership to communicate with the public. Rising sales and market share show that customers seem to have had a favourable for reaction for HP notebook PCs. However it is difficult to know how consumers choose between the top four notebook PCs brands, namely Asus, Acer, HP and Lenovo. Consequently, this research aims to take a fresh look at consumer preferences, with a particular focus on HP because it is one of the most successful brands facing particular competition in Taiwan. Of particular interest is to understand how the HP brand image can help to promote it position in the market place, and what influence this has on consumers preferences. Research Purpose This research examines consumers perception and evaluation of the HP brand and makes a comparison with other three major brands in order to get a better understanding of brand strength and preference. There are three objectives in this research to help achieve the overall aim. Firstly, to understand key research issues by a literature review. The literature search will establish the main issues in this field to set the right direction for the study Secondly, to find out consumers brand preference among the four main players in Taiwans notebook PC market by carrying out questionnaire. Finally, to identify and evaluate consumer perceptions of HPs existing brand identity and communication methods. Research Question This study aims to provide significant data to support the selected topic. As DisplaySearch (2008) analysis indicates the increasing transition of consumers from desktop PCs to notebook PCs is having a direct impact on brands growth and market share, and as such the competition in the Taiwan notebook PC market is becoming increasingly intense. HP, one of the most successful and global notebook PC brands, currently operating in over 170 countries (Hewlett-Packard 2008a), needs to expand its market and succeed in Taiwans notebook PC market. Brands with established enterprise and retail presences have had the most success in growing market share in the past several quarters. HP promotes its brand with the slogan the computer is personal again, trying to emphasise personalised, advanced technology, together with an image of innovation image in order to gain worldwide market share. However, it seems these efforts are not working in Taiwan as effectively as in other regions. Therefore, HP struggling in the Taiwan market and facing increasingly strong international and local competitors in this market, does the brand identity which demonstrates personalisation, technology leadership and innovation really helps HP win the fierce competition in Taiwan market? And how HP can influence consumers attitude to improve HPs competitiveness in Taiwan? To this end some of the following questions will be part of the survey: What are most important factors when consumers choose notebook brands? How do consumers respond to HP brand identity? What do consumers think about HP brand communication methods? How do consumers position HP compare with three other brands? Dissertation Outline The dissertation is structured as follows. The introduction chapter is the overview of topic, industry status and research case objectives and goes in detail about the research work towards revealing consumer perceptions of brands. Chapter two is a literature review focusing on theories from concepts in branding discipline, consumer behaviour and marketing communication related to the notebook PC industry. Chapter three describes research methodology including research philosophy, research approach and strategy, the questionnaire design, and data collection. The fourth chapter consists of the research findings, where the empirical date is interpreted and discussed. The final part gives general conclusion as well as recommendations to HP, limitations of this study and directions for future research will also be presented. Literature Review Consumer Behaviour Consumer Behaviour Definition Arnould et al (2005) define consumer behaviour as the psychological and social processes that individuals or groups undergo in the acquisition, use and disposal of products (for example, notebook PCs), services (for example, professional software installation), ideas (for example, spiritual beliefs) or experiences (for example, travelling) and suggest that concept of the circle of consumption results in the marketing opportunities (see Figure 2-1). Understanding acquisition is very important to marketers and requires an understanding of the other phases where these links influence consumer beliefs, value and attitudes (Arnould et al 2005). Consumer behaviour is examined from market perspective that focuses on a particular brand and how to induce people to buy that brand whereas other academic researchers study consumer behaviour from behavioural and social sciences perspectives that emphasise an understanding and explanation of why, what and how people buy (Bagozzi et al 2002). Moreover, consumer behaviour is a division of human behaviour (Bagozzi 2002). Human behaviour refers to the process in which the individual interacts with his/her environment. This perspective tends to emphasise consumer behaviours and practices that help to organise our understanding of phenomena such as consumption rituals, myths and symbols as well as contribute a concern with the meaning and significance of consumption. Walters (1974) suggests that consumer behaviour concerns specific types of human actions that have a direct relation to the purchase of goods and services from organisations. The Use of High Technology It is necessary to know how people use high technology and what they intend to use it for by reflecting on the development of the high technology industry (Hamann et al 2007). Inventions such as the motor car provided products and were created to satisfy the real needs of people during the industrial age (Tomkins 2005). However, as life becomes busier and more stressful, people are forced to adapt the newest features offered by high technology continuously in all areas of their lives, even though they might not fully understood what it can do to help them (Kallaman Grillo 1996). This adaptation process is based on the evaluation of meaningful attributes that support a consumers beliefs, resulting shifts in a consumers frame of reference and evaluation criteria derived from the constantly changing environment, which makes it impossible to define a general pattern of purchasing behaviour (Hill 2003; Jiang 2004). Nowadays consumers expect convenience, quality and service in a product which is made available at anytime and at any place (Yelkur 2000; Winkler 1999; Silverhart 2004). Furthermore, people may adopt high-technology in order to remain in a particular social group or to join one they want to belong to (Kim et al 2001; Haughey 2004). Hamann et al (2007) define consumer electronics as electronic equipment intended for everyday use, which usually finds its application in entertainment, communications and office productivity technology such as mobile phones, digital cameras and notebook PCs. As the high-technology industry increased the speed of its development and started to increasingly focus on particular consumer segments and individual needs, people become more ready to accept technological innovations (McDaniel Gates 2002). For example, radio attracted 50 million listeners within 38 years of its invention and television required thirteen years to reach 50 million viewers, yet it only took the Internet four years to gain 50 million users (Temporal Lee 2001). The connection with brands and the problem of providing a unique selling point (USP) in current markets becomes a critical issue in this context, resulting in a shorter product life cycle (PLC), which has been reduced to a matter of weeks from what used to be years (Zajas Crowley 1995; Winkler 1999; Temporal Lee 2001). However, the most important change can be seen in the increasing adaptation of a mass-customisation strategy (Jiang 2004). The new toys produced by high-technology companies, such as the iPod and the Sony Playstation Portable (PSP), deliver apparently unique benefits to consumers, based on their image and preference match (Tomkins 2005; Klein 2000; Temporal Lee 2001). In order to build an effective branding strategy for current markets, it is therefore necessary to investigate consumers reasons behind buying high technology. The Consumer Decision Making Process Decision making is defined as a balanced combination of emotional and rational elements used to keep on looking for alternatives, to make a purchasing decision, or to get off the idea to buy entirely (Schiffman Kanuk 1994; Witt Meyer 2004; Hill 2003). Furthermore, the decision making process (refer to Figure 2-2) is a series of steps a consumer or an organisation may go through before choosing a brand or a product (Blackwell Engel 2005; Jobber Fahy 2003; Solomon M. et al 2002; Jobber 2007). This decision making process will be definitely influenced by consumer characteristics (Phillips Sternthal 1977; Wang et al 2008). Solomon et al (2002) suggest that consumer characteristics can be divided into two factors: demographic and life-style. In this research, some of the important elements of each factor appear in the questionnaire. Table 2-1 maps out the contents of each factor. A key determinant of the extent to which consumers evaluate a brand is their level of involvement which means the degree of perceived relevance and personal importance accompanying the brand choice (Blackwell Engel 2005). Jobber (2007) demonstrates that computer purchases are an example of high involvement decision making in Ajzen Fishbeins (1980) model (refer to Figure 2-3), which suggests that an attitude towards a brand is based on set of beliefs about the brand. High-involvement purchase models have proven more robust in predicting purchase behaviour than low-involvement purchases (Budd Spencer 1984; Farley et al 1981; Shimp Kavas 1984). Thus, investigating consumer attitude can be helpful in understanding consumers purchasing intensions. Effect of Consumer Attitude/Preference As we have stepped into the 21st century, the role of attitude has become increasingly important in influencing all aspects of consumer behaviour (Malhotra 2005). During the consumer decision process repeated, consumers have a kind of attitude to purchasing, such as beliefs, opinions, inclinations or biases, called consumer attitude that affects their decision making. More important these attitudes can be influenced and changed if the organisation adopts an effective communication strategy (Goldsmith et al 2000; Haugtvedt et al 1994; Brown Stayman 1992). Many studies identify the construct of attitude towards a brand as one of the most important determinants of consumers behavioural intentions (Fishbein Ajzen, 1975; Laroche et al 1996). Belk (1988) and Sirgy (1982) conclude the self-congruence theory explaining how consumers evaluate products to match their self-image. Ekinci Riley (2003), Graeff (1996) and Hong Zinkhan (1995) further suggest that a higher congruence between self-image and product image would positively prompt consumers attitudes or behaviour regarding brand attitude, brand preference, repurchasing intentions, product purchase decisions, and consumer satisfaction. Ahluwalia et als (2000) research shows that customers who have a positive attitude towards a brand (high commitment) would counter-argue negative information related to the brand and support the positive information. High commitment customers relate brand loyalty and advocacy with positive information about their favoured brand. Accordingly, low commitment customers give more weight to negative information than positive information because they perceive it to be more diagnostic. There are a number of factors which result in a consumers attitude to change including the nature of product change, strength of attitude towards the product, stored information about the product, product importance and communication. Based on these factors and research findings, discussion and recommendation will be introduced in the chapter five, mainly directed at possible changes in communication and perceptions in order to make the HP notebook brand more competitive in the Taiwanese market. Otherwise, the current research will provide some initial and exploratory insights into how notebook consumers perceive the different notebook brands in the Taiwanese notebook market. The survey questionnaire that examines consumer perceptions can be found in appendix B, and discussion on the main research findings are introduced in chapter four. Brand A brand is a distinguishing name or symbol (such as logo, trademark or package design) aimed to identify the goods or services of either one seller or a group of sellers, and to differentiate goods or services from those of competitors (Ghodeswar Luang 2008). Thus a brand signals to the consumer the source of the product and protects both the customer and the producer from competitors who would attempt to provide products or services that seem to be identical (Aaker 1991). Weilbacher (1995) argues that brands provide the main upon which consumers can identify and associate with a product or service or a group of products or services. From the consumers point of view, a brand can be defined as the total accumulation of all his/her experience. In other words, the brand is built up from all points of contact with the consumer (Kapferer 2004). A successful brand is an identifiable product, service, person or place, extended in such a way that the buyer or user perceives relevant, unique added values which match their needs most closely (Chernatony McDonald 1998). Branding in high-tech markets is also gaining increasing attention, since there is general consensus that branding becomes more important when high-tech products become accessible to mass consumers (Schoenfelder Harris 2004; Pettis 1995; Reddy 1997; Ward et al 1999). Successful brand building can not only strengthen a producers competitive position to withstand the increasing power of retailers (Park Srinivasan, 1994) but also bring advantages such as defending against competitors and building market share (Adams 1995). When the term brand equity is used in marketing functions it means brand description or brand strength, which is sometimes referred to as consumer brand equity to distinguish it from the accounting asset valuation meaning (Wood 2000). A better understanding of brand equity measurement is essential for an enriched operation of brand management (Pappu et al 2005). Pappu et al (2005) established a multi-dimensionality of consumer-based brand equity, consistent which is the conceptualisation of Aaker (1991). The overall results of the confirmatory factor analysis confirmed that consumer-based brand equity was a four-dimensional construct including brand awareness, brand associations, perceived quality and brand loyalty (Pappu et al 2005; Cobb-Walgren et al 1995; Zajas Crowley 1995). Washburn Planks (2002), Yoo Donthu (2001, 2002) and Yoo et al. (2000) developed a consumer based brand equity measure based on Aakers (1991) and Kellers (1993) conceptualisation but combined the dimensions of brand awareness and brand associations into one. Nevertheless, Wright et al (2007) discussed research issues concerning data collection, timing and measures of brand performance for the PC market and emphasised that it is important that the term brand equity is clearly defined and enjoys organisational consensus and perceived validity given the objectives and strategy for PC brands and the dynamics of the marketplace. There is no agreed measure of brand equity just as there are different measures of the various aspects of a brand. An important issue is how management finds it useful to define and use the term brand equity. Brand Awareness Brand awareness is regarded as an important notion in consumer behaviour, especially in terms of its implication to brand equity, which can be referred to as the value a brand name adds to a product. Keller (1993) declares that brand awareness is reflected upon consumers ability to recognise the brand under different circumstances. He suggests two basic approaches to measuring brand awareness. One is brand recall that relates to consumers ability to retrieve the brand when given the product category, the needs fulfilled by the category, or some other type of hint. Another is brand recognition that relates to consumers ability to confirm previous exposure to the brand when given the brand. Laurent et al (1995) also propose three classical measures of brand awareness in a given product category: (1) Spontaneous awareness: consumers are asked to name the brands they know without any cue, even if only by name, in the product category. The spontaneous awareness of brand X is the percentage of interviewees indicating they know the brand; (2) Top-of-mind awareness: using the same question, the top-of-mind awareness of brand X is the percentage of interviewees who name brand X first; (3) Aided awareness: brand names are showed to interviewees; the aided awareness of brand X is the percentage of interviewees who mention they know the brand. Laurent et al (1995) point out that for a leading brand, its aided awareness score may be extremely high, not allowing for detections of temporary changes; such changes may be more visible in a spontaneous awareness question. Conversely, if one is interested in a minor or start-up brand, one can be sure that its spontaneous score will be very low, maybe a few percent, not allowing for a very sensitive measure of evolution; its aided awareness will be more sensitive, and therefore more able to detect progresses in brand awareness. In this research, we are going to brand awareness for the four top laptop manufactures with both spontaneous and top-of-mind techniques to explore HP notebooks brand awareness in comparison with three other brands. Brand awareness plays an important role in understanding the consumer decision-making process. Many researchers assert that brand awareness has a significant effect on brand attitude and encourages consumers to consider products and services of that brand when purchasing (Brown Stayman 1992; K Consumer Perception and Evaluation of Hewlett-Packard Consumer Perception and Evaluation of Hewlett-Packard The Notebook PC Industry in Taiwan: An Examination Of Consumer Perception and Evaluation of Hewlett-Packard Abstract This management project is exploratory research to examine the Hewlett-Packard (HP) brand and the Taiwan notebook PC market. HP is one of major players in this market with a brand identity of personalisation, innovation and technology leadership. This objective of this research is to measure the perception of Taiwan consumers about their brand preferences as well as evaluate the effectiveness of HPs brand communication. By setting up focus group interviewing with wholesaler sales representatives and potential consumers, this research developed a structured questionnaire to test and analyse consumers attitudes. The self-administrated questionnaire was conducted online, getting 152 valid samples. It surveyed 20 different attributes of notebook products and brand images to discover consumers attitudes toward the 4 leading brands in the market- HP, Asus, Acer and Lenovo. The results of this research indicate that HP was not able to deliver the brand identity with much success and was ranked in a weaker position then Asus and Acer in terms of all attributes expect reliability in the Taiwan notebook market. It also shows that price is not the most important factor for consumers when they choose a notebook. Instead, much more emphasis is given to quality and function. In chapter 5 of this dissertation, there are some recommendations about HPs future development based on the survey findings. As low price is no longer the most important factor influencing consumers purchasing behaviour, HP should put much more effort on its brand image to create its competitive advantage and expand market share. Keywords Brand Association; Brand Image; Brand Positioning; Brand Preference; Consumer Behaviour; Consumer Perception; Decision Making Process; Hewlett Packard; Loyalty; Marketing Communication Preface I worked for Hewlett Packard Taiwan from 2002 to 2006 as a partner business manager. In that period, I acquired a lot of knowledge in channel management, both from HP itself as well as its partners. However, as a sales representative from the original vendor, I felt that sometimes I made decisions just following past experiences and the suggestions and advices of others without sufficient insight into consumers. Therefore, to prepare for my next career plan, I view this research on consumer perceptions and the position of HP in the Taiwanese notebook market as important preparation for my ambition to become a product manager. In helping me accomplish this management project, I would like to extend my thanks to many people for their confidence in me and for their professionalism. Firstly, I want to thank my supervisor, Dr. Steve Henderson for his patient guidance throughout the course of the research. Without him, it would have been difficult to finish this project. Secondly, I want to say thank you to all the friends who were willing to spare their time in helping me conduct the focus group and questionnaire survey. Their generous help made my research proceed without too many difficulties. Last but not least, I would like to thank my family, for their love, patience and understanding of my prolonged absence from home while pursuing my academic career. With their full support, I have been able to fully focus on finishing this dissertation. Introduction Background Overview Branding has been discussed for several decades as a way to distinguish the products of one producer from others. In increasingly competitive markets, powerful brands become essential to achieve the sustainable development of business. There are a number of views related to brands that are dominant in the literature and in the way that brands have been approached. Traditionally, brands were seen as symbols, and that was reflected even in the definition of brands expressed by the American Marketing Association (2008). In other words, brands were mainly regarded as transaction facilitators, far away from the relationship marketing perspective. Brands were also considered as the producers property. It was implied that the producer is mostly responsible for the communication of the brand, brand related activities, and brand reputation over the long run (Veloutsou 2008). Today, brands are compound entities and their expression includes the perception of the product characteristics, personality and values. It is acknowledged that they could be perceived differently by various corporate stakeholders. Accordingly, terms brand identity (the intended perception brand developers would like the brand to have) and brand image/ brand reputation (how it is perceived by the target audiences) have been developed. Therefore, brands can be the relationship builders (Veloutsou 2008). Actually relationship marketing for fast moving consumer goods relies to a great extent on brands to help in the development of the consumer-firm relationship (Kapferer 2004a; Selame 1993). According to Selame (1993), the function and predominance of brands in the fast-moving consumer goods market is uncontested. Most marketing executives in such industries would not even think to question the importance of brands. As well as the fast-moving consumer goods market, the high-tech industry sees a use of branding (Kapferer 2004). As Zajas Crowley (1995) point out, until the end of the 20th century, the use of brands in marketing high-technology products was minimal. All too often, marketing executives who oversee computers and other high-technology products manage their product lines or marketing mix activities with little consideration for the development of long-term brand recognition. This brings a problem when greater emphasis is given to a products features than to the positioning of its brand-name (Zajas Crowley 1995; Kapferer 2004). Taiwans Notebook Personal Computer Industry As a result of the increasing transition of consumers from desktop PCs to notebook PCs, Taiwans Notebook PC market showed considerable growth in terms of shipment volume. In 2007, 90,165 thousand units were shipped with annual market growth rate reaching 42.1%. MIC (2008) projects that Taiwans notebook PC market will maintain double digit growth until 2011. There is manufacturing competitiveness of Taiwanese notebook personal computer industry during its developing stages of the original equipment manufacturers (OEMs), original design manufacturers (ODMs), and original brand manufacturers (OBMs). A number of trends are affecting the cost of components and materials used to manufacture PCs. The rising cost of oil, Chinas newly enacted labour law (which has increased the cost of assembly labour), reduced tax incentives and the appreciation of the Renminbi (RMB) against the U.S. dollar are challenging the PC manufacturing ecosystems ability to maintain profit margins. Currently, profits run at about 5%. The top ODMs of notebook PCs have stated that they are unable to absorb the increased costs and plan to pass them on to clients (Tsai 2008). On 21 May 2008, Simon Lin, chairman of Wistron, told Taiwans Digitimes that Wistron would raise contract manufacturing prices. This follows similar statements in recent weeks from Compal and Quanta. Gartner (2008) has confirmed the disclosures with all three companies which controlled more than 69% of worldwide notebook PC production in 2007 (refer to Table 1-1). It is the first time these three have attempted, almost simultaneously, to raise prices, even at the risk of losing orders. However, the group carries some weight, which will likely strengthen their position in negotiations with vendors such as HP and Dell. Due to challenges to their competitive advantages, Taiwanese hi-tech enterprises have to consider whether to stay in the OEM field or develop their own brand marketing strategies. Some corporations choose to specialise in the OEM such as Hong Hai Precision Industry Co. Ltd. (Foxconn) and Taiwan Semiconductor Manufacturing Company Limited (TSMC). On the other hand, several firms, including Acer, Asus, and BenQ, recognised the importance of their own brands and have switched their investments and endeavours towards high value-added activities such as research and development, product innovation, and brand building (Chen et al 2007). The goal of all these development strategies is to strengthen competitiveness under the increasing pressure of the changing world environment (Tsai Hung 2007). At most Taiwanese companies, profit margins on sales of branded computers are roughly five times higher than on sales of computers and parts to resellers like HP and Dell, said Jerry Shen, Asusteks chief executive officer (2008). Taiwanese contract manufacturers such as Micro-Star Internal, Clevo, and Asustek (Asus) have started to market their own notebook PC brands through leveraging their manufacturing strengths, a trend that has increased competition across the industry (Simons 2008). Based on the information mentioned above, worldwide brands such as HP and Dell are facing keen competition in the notebook PC market, especially in Taiwan. The IDC report, as summarised by Chinatimes (2007), showed that the notebook market share of local brands Asus and Acer accounted for 33 percent and 32 percent respectively, followed by HP with 12 percent and Lenovo with 7 percent in the 2007 third quarter. In 2008Q1 Asus and Acer, gained over 69% of Taiwans notebook PC market share, including new product line Ultra Low-Cost PC such as Asuss Eee PC products whereas HP and Lenovo remained in the 3rdand 4thplace (Apple news 2008) Overview of HP HP is a leading PC manufacturer, with an approximately 5.6% share in the global hardware market in 2006. It is a provider of personal computing and other access devices, imaging and printing related products and services, and enterprise information technology infrastructure, including enterprise storage. It operates its hardware business through three business units: Enterprise Storage and Servers (ESS), Personal Systems Group (PSG) and Imaging and Printing Group (IPG) and services individual consumers, small- and medium-sized businesses and large enterprises, including the public and education sectors (Hewlett-Packard 2008a). During the three-year period, 2005-2007, its revenues grewat a Compound Annual Growth Rate (CAGR) of 10%, mainly due to increases in sales volume of personal systems in consumer and commercial markets. The PSG segment showed significant top line growth of 24.8% to $36,409m, and accounted for 43.5% of total hardware revenues in the fiscal year 2007. Increased sales volume of notebook PCs, particularly in emerging markets, contributed to higher revenue growth during the year (Business Insights 2008). HP remained the leader in the notebook PC market for the seventh consecutive quarter, maintaining an almost 2 million-unit lead over second placed Dell. In the seasonally slow first quarter of 2008, HP also managed to increase their market share Q/Q in five of six regions. Dell was less successful in Q108, increasing share Q/Q in only two regions. Like HP, third placed Acer posted Q/Q shared gains in five of six regions. HP was market leader in three of six regions, and in the fast-growing APAC market, closed to within a few thousand units of Acer. From a brand value perspective, The Interbrands (2007a) annual ranking of the Best Global Brands, in co-operation with BusinessWeek magazine ranked HP is number twelve of the worlds 100 top brands and number five of the technology brands (Table 1-3). HP has gained 9% in brand value since 2006, following a 10% slide from 2004 to 2005 (Kiley 2007). Kiley (2007) pointed out credit should go to CEO Mark Hurd, who told his subordinates that Hewlett-Packard Co. had to stop building and marketing the PC as if they were a commodity. Designing PCs that consumers actually want was the starting point. The marketing team then went about pitching HP PCs as a personal reflection of consumers desires and needs. Hence the slogan: The computer is personal again. was created (Appendix C). Last summer the company rolled out ads showing hip-hop mogul Shawn Jay-Z Carter mixing music and planning tours using an HP notebook PC (Interbrand 2007c) and using self-made ads by celebrities such as Serena Williams, Petra Nemcova and Jean-Michel Gondry even though HP did not pay these people for these ads (BusinessToday 2008). The objective of the campaign was to grow a more profitable worldwide business through the introduction, support, and marketing of innovative products, services, and solutions that will deliver the absolute best customer experience in personal technology. The campaign was targeted at users aged between 18 and 34 and small to medium-sized companies. Besides, HP delivered images related to innovation and technology leadership via both press and the Internet. The company first employed the innovative imprint technique for notebook PCs, which is a casing design created by advanced moulding techniques that integrate a hard-coat surface using a film transfer process. According to Hewlett-Packards (2008b) publicity, not only does the HP Imprint look fabulous, it is also more durable than traditional paint. HP intended to convey the message about personalisation, innovation and technology leadership to communicate with the public. Rising sales and market share show that customers seem to have had a favourable for reaction for HP notebook PCs. However it is difficult to know how consumers choose between the top four notebook PCs brands, namely Asus, Acer, HP and Lenovo. Consequently, this research aims to take a fresh look at consumer preferences, with a particular focus on HP because it is one of the most successful brands facing particular competition in Taiwan. Of particular interest is to understand how the HP brand image can help to promote it position in the market place, and what influence this has on consumers preferences. Research Purpose This research examines consumers perception and evaluation of the HP brand and makes a comparison with other three major brands in order to get a better understanding of brand strength and preference. There are three objectives in this research to help achieve the overall aim. Firstly, to understand key research issues by a literature review. The literature search will establish the main issues in this field to set the right direction for the study Secondly, to find out consumers brand preference among the four main players in Taiwans notebook PC market by carrying out questionnaire. Finally, to identify and evaluate consumer perceptions of HPs existing brand identity and communication methods. Research Question This study aims to provide significant data to support the selected topic. As DisplaySearch (2008) analysis indicates the increasing transition of consumers from desktop PCs to notebook PCs is having a direct impact on brands growth and market share, and as such the competition in the Taiwan notebook PC market is becoming increasingly intense. HP, one of the most successful and global notebook PC brands, currently operating in over 170 countries (Hewlett-Packard 2008a), needs to expand its market and succeed in Taiwans notebook PC market. Brands with established enterprise and retail presences have had the most success in growing market share in the past several quarters. HP promotes its brand with the slogan the computer is personal again, trying to emphasise personalised, advanced technology, together with an image of innovation image in order to gain worldwide market share. However, it seems these efforts are not working in Taiwan as effectively as in other regions. Therefore, HP struggling in the Taiwan market and facing increasingly strong international and local competitors in this market, does the brand identity which demonstrates personalisation, technology leadership and innovation really helps HP win the fierce competition in Taiwan market? And how HP can influence consumers attitude to improve HPs competitiveness in Taiwan? To this end some of the following questions will be part of the survey: What are most important factors when consumers choose notebook brands? How do consumers respond to HP brand identity? What do consumers think about HP brand communication methods? How do consumers position HP compare with three other brands? Dissertation Outline The dissertation is structured as follows. The introduction chapter is the overview of topic, industry status and research case objectives and goes in detail about the research work towards revealing consumer perceptions of brands. Chapter two is a literature review focusing on theories from concepts in branding discipline, consumer behaviour and marketing communication related to the notebook PC industry. Chapter three describes research methodology including research philosophy, research approach and strategy, the questionnaire design, and data collection. The fourth chapter consists of the research findings, where the empirical date is interpreted and discussed. The final part gives general conclusion as well as recommendations to HP, limitations of this study and directions for future research will also be presented. Literature Review Consumer Behaviour Consumer Behaviour Definition Arnould et al (2005) define consumer behaviour as the psychological and social processes that individuals or groups undergo in the acquisition, use and disposal of products (for example, notebook PCs), services (for example, professional software installation), ideas (for example, spiritual beliefs) or experiences (for example, travelling) and suggest that concept of the circle of consumption results in the marketing opportunities (see Figure 2-1). Understanding acquisition is very important to marketers and requires an understanding of the other phases where these links influence consumer beliefs, value and attitudes (Arnould et al 2005). Consumer behaviour is examined from market perspective that focuses on a particular brand and how to induce people to buy that brand whereas other academic researchers study consumer behaviour from behavioural and social sciences perspectives that emphasise an understanding and explanation of why, what and how people buy (Bagozzi et al 2002). Moreover, consumer behaviour is a division of human behaviour (Bagozzi 2002). Human behaviour refers to the process in which the individual interacts with his/her environment. This perspective tends to emphasise consumer behaviours and practices that help to organise our understanding of phenomena such as consumption rituals, myths and symbols as well as contribute a concern with the meaning and significance of consumption. Walters (1974) suggests that consumer behaviour concerns specific types of human actions that have a direct relation to the purchase of goods and services from organisations. The Use of High Technology It is necessary to know how people use high technology and what they intend to use it for by reflecting on the development of the high technology industry (Hamann et al 2007). Inventions such as the motor car provided products and were created to satisfy the real needs of people during the industrial age (Tomkins 2005). However, as life becomes busier and more stressful, people are forced to adapt the newest features offered by high technology continuously in all areas of their lives, even though they might not fully understood what it can do to help them (Kallaman Grillo 1996). This adaptation process is based on the evaluation of meaningful attributes that support a consumers beliefs, resulting shifts in a consumers frame of reference and evaluation criteria derived from the constantly changing environment, which makes it impossible to define a general pattern of purchasing behaviour (Hill 2003; Jiang 2004). Nowadays consumers expect convenience, quality and service in a product which is made available at anytime and at any place (Yelkur 2000; Winkler 1999; Silverhart 2004). Furthermore, people may adopt high-technology in order to remain in a particular social group or to join one they want to belong to (Kim et al 2001; Haughey 2004). Hamann et al (2007) define consumer electronics as electronic equipment intended for everyday use, which usually finds its application in entertainment, communications and office productivity technology such as mobile phones, digital cameras and notebook PCs. As the high-technology industry increased the speed of its development and started to increasingly focus on particular consumer segments and individual needs, people become more ready to accept technological innovations (McDaniel Gates 2002). For example, radio attracted 50 million listeners within 38 years of its invention and television required thirteen years to reach 50 million viewers, yet it only took the Internet four years to gain 50 million users (Temporal Lee 2001). The connection with brands and the problem of providing a unique selling point (USP) in current markets becomes a critical issue in this context, resulting in a shorter product life cycle (PLC), which has been reduced to a matter of weeks from what used to be years (Zajas Crowley 1995; Winkler 1999; Temporal Lee 2001). However, the most important change can be seen in the increasing adaptation of a mass-customisation strategy (Jiang 2004). The new toys produced by high-technology companies, such as the iPod and the Sony Playstation Portable (PSP), deliver apparently unique benefits to consumers, based on their image and preference match (Tomkins 2005; Klein 2000; Temporal Lee 2001). In order to build an effective branding strategy for current markets, it is therefore necessary to investigate consumers reasons behind buying high technology. The Consumer Decision Making Process Decision making is defined as a balanced combination of emotional and rational elements used to keep on looking for alternatives, to make a purchasing decision, or to get off the idea to buy entirely (Schiffman Kanuk 1994; Witt Meyer 2004; Hill 2003). Furthermore, the decision making process (refer to Figure 2-2) is a series of steps a consumer or an organisation may go through before choosing a brand or a product (Blackwell Engel 2005; Jobber Fahy 2003; Solomon M. et al 2002; Jobber 2007). This decision making process will be definitely influenced by consumer characteristics (Phillips Sternthal 1977; Wang et al 2008). Solomon et al (2002) suggest that consumer characteristics can be divided into two factors: demographic and life-style. In this research, some of the important elements of each factor appear in the questionnaire. Table 2-1 maps out the contents of each factor. A key determinant of the extent to which consumers evaluate a brand is their level of involvement which means the degree of perceived relevance and personal importance accompanying the brand choice (Blackwell Engel 2005). Jobber (2007) demonstrates that computer purchases are an example of high involvement decision making in Ajzen Fishbeins (1980) model (refer to Figure 2-3), which suggests that an attitude towards a brand is based on set of beliefs about the brand. High-involvement purchase models have proven more robust in predicting purchase behaviour than low-involvement purchases (Budd Spencer 1984; Farley et al 1981; Shimp Kavas 1984). Thus, investigating consumer attitude can be helpful in understanding consumers purchasing intensions. Effect of Consumer Attitude/Preference As we have stepped into the 21st century, the role of attitude has become increasingly important in influencing all aspects of consumer behaviour (Malhotra 2005). During the consumer decision process repeated, consumers have a kind of attitude to purchasing, such as beliefs, opinions, inclinations or biases, called consumer attitude that affects their decision making. More important these attitudes can be influenced and changed if the organisation adopts an effective communication strategy (Goldsmith et al 2000; Haugtvedt et al 1994; Brown Stayman 1992). Many studies identify the construct of attitude towards a brand as one of the most important determinants of consumers behavioural intentions (Fishbein Ajzen, 1975; Laroche et al 1996). Belk (1988) and Sirgy (1982) conclude the self-congruence theory explaining how consumers evaluate products to match their self-image. Ekinci Riley (2003), Graeff (1996) and Hong Zinkhan (1995) further suggest that a higher congruence between self-image and product image would positively prompt consumers attitudes or behaviour regarding brand attitude, brand preference, repurchasing intentions, product purchase decisions, and consumer satisfaction. Ahluwalia et als (2000) research shows that customers who have a positive attitude towards a brand (high commitment) would counter-argue negative information related to the brand and support the positive information. High commitment customers relate brand loyalty and advocacy with positive information about their favoured brand. Accordingly, low commitment customers give more weight to negative information than positive information because they perceive it to be more diagnostic. There are a number of factors which result in a consumers attitude to change including the nature of product change, strength of attitude towards the product, stored information about the product, product importance and communication. Based on these factors and research findings, discussion and recommendation will be introduced in the chapter five, mainly directed at possible changes in communication and perceptions in order to make the HP notebook brand more competitive in the Taiwanese market. Otherwise, the current research will provide some initial and exploratory insights into how notebook consumers perceive the different notebook brands in the Taiwanese notebook market. The survey questionnaire that examines consumer perceptions can be found in appendix B, and discussion on the main research findings are introduced in chapter four. Brand A brand is a distinguishing name or symbol (such as logo, trademark or package design) aimed to identify the goods or services of either one seller or a group of sellers, and to differentiate goods or services from those of competitors (Ghodeswar Luang 2008). Thus a brand signals to the consumer the source of the product and protects both the customer and the producer from competitors who would attempt to provide products or services that seem to be identical (Aaker 1991). Weilbacher (1995) argues that brands provide the main upon which consumers can identify and associate with a product or service or a group of products or services. From the consumers point of view, a brand can be defined as the total accumulation of all his/her experience. In other words, the brand is built up from all points of contact with the consumer (Kapferer 2004). A successful brand is an identifiable product, service, person or place, extended in such a way that the buyer or user perceives relevant, unique added values which match their needs most closely (Chernatony McDonald 1998). Branding in high-tech markets is also gaining increasing attention, since there is general consensus that branding becomes more important when high-tech products become accessible to mass consumers (Schoenfelder Harris 2004; Pettis 1995; Reddy 1997; Ward et al 1999). Successful brand building can not only strengthen a producers competitive position to withstand the increasing power of retailers (Park Srinivasan, 1994) but also bring advantages such as defending against competitors and building market share (Adams 1995). When the term brand equity is used in marketing functions it means brand description or brand strength, which is sometimes referred to as consumer brand equity to distinguish it from the accounting asset valuation meaning (Wood 2000). A better understanding of brand equity measurement is essential for an enriched operation of brand management (Pappu et al 2005). Pappu et al (2005) established a multi-dimensionality of consumer-based brand equity, consistent which is the conceptualisation of Aaker (1991). The overall results of the confirmatory factor analysis confirmed that consumer-based brand equity was a four-dimensional construct including brand awareness, brand associations, perceived quality and brand loyalty (Pappu et al 2005; Cobb-Walgren et al 1995; Zajas Crowley 1995). Washburn Planks (2002), Yoo Donthu (2001, 2002) and Yoo et al. (2000) developed a consumer based brand equity measure based on Aakers (1991) and Kellers (1993) conceptualisation but combined the dimensions of brand awareness and brand associations into one. Nevertheless, Wright et al (2007) discussed research issues concerning data collection, timing and measures of brand performance for the PC market and emphasised that it is important that the term brand equity is clearly defined and enjoys organisational consensus and perceived validity given the objectives and strategy for PC brands and the dynamics of the marketplace. There is no agreed measure of brand equity just as there are different measures of the various aspects of a brand. An important issue is how management finds it useful to define and use the term brand equity. Brand Awareness Brand awareness is regarded as an important notion in consumer behaviour, especially in terms of its implication to brand equity, which can be referred to as the value a brand name adds to a product. Keller (1993) declares that brand awareness is reflected upon consumers ability to recognise the brand under different circumstances. He suggests two basic approaches to measuring brand awareness. One is brand recall that relates to consumers ability to retrieve the brand when given the product category, the needs fulfilled by the category, or some other type of hint. Another is brand recognition that relates to consumers ability to confirm previous exposure to the brand when given the brand. Laurent et al (1995) also propose three classical measures of brand awareness in a given product category: (1) Spontaneous awareness: consumers are asked to name the brands they know without any cue, even if only by name, in the product category. The spontaneous awareness of brand X is the percentage of interviewees indicating they know the brand; (2) Top-of-mind awareness: using the same question, the top-of-mind awareness of brand X is the percentage of interviewees who name brand X first; (3) Aided awareness: brand names are showed to interviewees; the aided awareness of brand X is the percentage of interviewees who mention they know the brand. Laurent et al (1995) point out that for a leading brand, its aided awareness score may be extremely high, not allowing for detections of temporary changes; such changes may be more visible in a spontaneous awareness question. Conversely, if one is interested in a minor or start-up brand, one can be sure that its spontaneous score will be very low, maybe a few percent, not allowing for a very sensitive measure of evolution; its aided awareness will be more sensitive, and therefore more able to detect progresses in brand awareness. In this research, we are going to brand awareness for the four top laptop manufactures with both spontaneous and top-of-mind techniques to explore HP notebooks brand awareness in comparison with three other brands. Brand awareness plays an important role in understanding the consumer decision-making process. Many researchers assert that brand awareness has a significant effect on brand attitude and encourages consumers to consider products and services of that brand when purchasing (Brown Stayman 1992; K