Csr plan for the face shop brand Research Paper

Csr plan for the face shop brand - Research Paper Example The Faceshop is one of the corporate that necessities to share a portion of its prevailing qualities that will bolster it in making monetary and social qualities. This is accomplished by concentrating on the social issues in the general public that they are fit for tending to (Mallin, 2009). This report will layout the proposed corporate social obligation technique, the organization’s crucial what the organization depend on so as to maintain the gauges for the clients. The Faceshop was set up in the year 2003. It begins from Korea, and it is overseen by Jeong Un-ho who is the CEO. The association manages the worldwide retail of different luxurious items that are extending from healthy skin, makeup, hair and body care and different embellishments that are principally regular (Pride & Ferrell, 2010). It began with one store in Myeongdong in 2003, and by 2004, it had just set up its 100th store. It extended manages in the years to come in Asia, Europe and United States of America. Later on, LG family and Health care chose to purchase the corrective producer. Bits of gossip had at first coursed over the difference in proprietorship, and this had made the costs of the offers rise (Pride & Ferrell, 2010). Most recent monetary execution shows a yearly offer of roughly worth 250 billion South Korean Won and the working net revenue is around nineteen percent with up to 700 working stores (Pride & Ferrell, 2010). In the year 2007, The Faceshop chose to open its roads in United States of America in San Francisco. They facilitated a characteristic marvel challenge which the great prize was $20,000 in real money and furthermore an agreement to be The Faceshop USA spokes model (Pride & Ferrell, 2010). There have been some worldwide issues that have come up. They have definitely influenced the business as far as its market and funds. A portion of the clients have been having issues with their items. For instance, a woman in San Francisco, California

Civil War - George Meade Essays - George Meade, Meade County

Common War - George Meade Do you realize who was the general for the Second Battle of Bull Run? Everybody knows what the Second Battle of Bull Run is nevertheless who was the general? A few people even know that the North won that fight. A great many people don't have the foggiest idea about that General George Meade crushed General Lee at that fight. General George Mead achieved much during wartime. General George Meade had numerous achievements during wartime. As a matter of first importance, he vanquished General Lee at the Second Battle of Bull Run. For what reason would not General Meade pound General Lee at this fight and end the war there? Realities state that substantial haze and downpour constrained Meade to stop. In like manner, on June 1, !863 an unexpected experience constrained his soldiers into the Battle of Gettysburg, the best fight on American soil. This fight came to fruition at the point when General Lee's military required shoes. The two powers met here on mishap and battled to a triumph for the North. Lee recognized his destruction and withdrew to Virginia. Not just did Meade serve in the Civil War, yet in addition served in the Mexican War. He served in the clashes of Palo Alto, Monterey, and Veracruz. During these he served under General Zachory Taylor. To summarize, General George Meade achieved numerous things during his time at war. Every one of General George Meade's achievements had one significant impact on how life is today. To begin, if Meade had not crushed Lee at the Second Battle of Bull Run the war would not have begun emphatically for the North. This was significant in light of the fact that the warriors picked up their certainty when they won this fight. On the off chance that the North would have lost the whole war the U.S. would be two unique nations. Furthermore, Meade's annihilation of Lee at the unplanned Gettysburg. This was a fight that turned the war around and gave the North the bit of leeway. This was the North's first triumph in quite a while. At last, if the U.S. had not have won the Mexican War, Where Meade filled in as a trooper, the U.S. would not have picked up the southwest segment of the nation. This ,as you recall, was the place the dash for unheard of wealth occurred that made the nation spread out over the land. As has been appeared, Meade's achievements effectsly affected how life is lived today. There are numerous things that would be unique if George Meade had never lived. For a certain something, the North probably won't have won the main clash of the war causing the troopers to lose certainty and possibly lose the war. On the off chance that the South had won the war the U.S. would be part into two nations at this moment. Additionally, if the north didn't the best fight on American soil, Gettysburg, it could have been the finish of the war in that spot at Gettysburg. In the event that the North would have lost the war the U.S. would be two distinct nations, as was said prior. Last, if the U.S. had not won the Mexican War we would have lost a portion of our land to Mexico. The U.S. would have additionally not had the Gold Rush that occurred in California. All in all, the nation would have been altogether different if George Meade had never lived. General George Meade achieved much during wartime. A great many people don't realize that Meade crushed Lee at the Second Battle of Bull Run . A few people even know that the North won that fight. Everybody realizes what the Second Battle of Bull Run is yet who was the general? WORKS CITED Severs, Freeman. Meade, George Gordon. Collier's Encyclopedia. Vol. 15. 1989. Sefton, James E. Meade, George Gordon. The World Book Encyclopedia. Vol. 15. 1994. Meade, George G. Compton's Interactive Encyclopedia. Adaptation 2.01vw. Carlsbad, California: Compton's New Media, 1994. Compact disc ROM. Meade, George Gordon. Encyclopedia Americana. Vol. 18. Danbury, Connecticut: Grolier, 1990. Meade, George Gordon's. Who in American History. Authentic Volume. St. Louis, Missouri: Van Hoffman Press,1967.

Diabetes Essay Topics - How to Write a Sweet Essay on Diabetes

Diabetes Essay Topics - How to Write a Sweet Essay on DiabetesDiabetes essay topics can be difficult to come up with. In order to keep things simple, you need to have a plan of attack and stick to it.Diabetes is a condition that affects the body and can cause a number of different symptoms. To write an essay on diabetes, you'll need to be able to discuss all of these symptoms in an essay that is written well. The good news is that the topics will only get more detailed as time goes on, so you don't need to worry about doing the same thing again.Writing about diabetes isn't like writing about a common illness. There are certain steps you need to take in order to be successful with your writing project. It's important to be able to develop a plan of attack and stick to it.You first need to think about the type of person you want to write for. You don't want someone who's overly serious, because they could become bored with the topic. Think about whether or not the type of person you're writing for has a family. The people in the family often have diabetes, so that could help with getting them interested in the topic.You need to then look for topics that would interest them. They may have problems with their diet, issues with their hormones, or other types of diabetes issues. Look at them and see what they would want to discuss, and find a way to write about that in your essay.You can also look at the information you have to find out what the common issues are in the area they live in and ask yourself why they need to know more. They may be seeking information for a doctor's appointment or to get information about something new they want to learn about. You need to make sure that your material is fresh and interesting enough for them to want to read more.Diabetes essay topics aren't always easy, but the methods I've outlined here can help you get started on the right foot. You'll want to be thorough when finding out what the topic is and you should be thinking ahe ad to what questions you'll be asking. When you find a topic that interests you, you'll be well on your way to having an exciting writing experience.If you want to continue learning how to create a complete article for the Internet, sign up for a class now! And get a FREE e-book on How to Make Money Online. Discover the secrets I've learned from my own success in online publishing and earn up to $4000 dollars!

The Controversy Of The Salem Witch Trials - 1380 Words

Colonial Massachusetts in the late 1600s was very complex. The small colony consisted of mainly puritans, who had come to escape from the Church of England. Puritans believed that those chosen by God to be saved — the elect — would experience conversion. In this process, God would reveal to the individual His grace, and the person would know he was saved. One of the many issues within the society was religion. A very big problem that would cause a lot of tension and problems later on was witchcraft. The Salem witchcraft hysteria started because of personal jealousies, it targeted those who went against puritan beliefs, and it was an explanation of all the weird things happening. The events which led to the Witch Trials actually occurred in what is now the town of Danvers, then a parish of Salem Town, known as Salem Village. Launching the hysteria was the bizarre, seemingly inexplicable behavior of two young girls; the daughter, Betty, and the niece, Abigail Williams, of the Salem Village minister, Reverend Samuel Parris. The trouble began when two young girls asked the slave, Tituba to help them know their fortunes. They used an old trick of suspending an egg-white in a glass of water to find this out. Over several months, the girls began to exhibit strange behavior, which soon spread to other girls in the town. The girls, under pressure from Reverend Parris, identified two local white women and the slave Tituba as the witches who were causing them pain. TheShow MoreRelatedThe Controversy Of The Salem Witch Trials Essay1548 Words   |  7 PagesStates of America. The Salem Witch Trials have been sensationalized as of late, becoming a popular show, and an event that many movies have been made of. Without doing the proper research, one would think that the trials were more violent than it became. There were no witches burning at the stake, or daily hangings, or drownings, but people of the time were frightened nonetheless. The acts of just a few ke y people drove a whole town to hysteria, and fear. Throughout the trials over a hundred peopleRead MoreThe Controversy Of The Salem Witch Trials Essay1555 Words   |  7 Pages The Salem Witch Trials have been sensationalized as of late, becoming a highly popular television show, and an event that many movies have been loosely based upon. Without doing the proper research, one would think that the trials were more violent than they became. There were no witches burning at the stake, or daily hangings, or drownings, but people of the time were frightened nonetheless. The acts of just a few key people drove a whole town to hysteria and fear. Throughout the trials over aRead MoreThe Controversy Of The Salem Witch Trials Essay1557 Words   |  7 Pagesan outbreak of hysteria began in Salem, Massachusetts. Beginning with eight young girls accused of being possessed with the devil, marked the beginning of the Salem Witch Trials. The vast majority of those who were accused of witch cra ft were people who attempted to turn against Puritan teachings, cultural and economic way of life. The hysteria was the effect of the strict teachings of the puritan lifestyle many were no longer following. The Salem witch trials were ultimately a matter to purge theRead MoreRed Scare And The Crucible Comparison Essay1008 Words   |  5 PagesRed Scare and The Salem Witch Trials were both events that left a mark in American history. The Red Scare began in 1917 and took place across the United States. The Red Scare was known as the widespread promotion of anti-communism. The Salem Witch Trials began in 1692 and took place in Salem, Massachusetts. The Salem Witch Trials were various court hearings and prosecutions of people in Salem accused of Witchcraft. Arthur Miller wrote The Crucible, a play about The Salem Witch Trials, to send a messageRead MoreThe Crucible And Salem Witch Trials Similarities790 Words   |  4 Pages2017 Salem Witch Trials and The McCarthy Era The United States of America is filled with many historic events, enriching its history. Many events that occur are compared to past events in our history. In particular, the McCarthy Era in the 1950’s was compared to the Salem Witch Trials which occurred in 1692. This correlation was first made by Arthur Miller who wrote the play â€Å"The Crucible†. He connected the time period of McCarthy to where there was a hunt for communists, to the Salem Witch TrialsRead MoreEssay on Salem Witch Trials Of 16921061 Words   |  5 PagesThe Salem Witch Trials of 1692 In colonial Massachusetts between February of 1692 and May of 1963 over one hundred and fifty people were arrested and imprisoned for the capital felony of witchcraft. Trials were held in Salem Village, Ipswich, Andover and Salem Town of Essex County of Massachusetts, but accusations of witchcraft occurred in surrounding counties as well. Nineteen of the accused, fourteen women and five men, were hanged at Gallows Hill near Salem Village. Hysteria had swept throughRead MoreThe Hysteria Of The Salem Witch Trials1366 Words   |  6 PagesWalter Kirn, an American novelist and literary critic, stated that ‘‘Everyone loves a witch hunt as long as it’s someone else’s witch being hunted.’’ (Web. Walter Kirn Quote) Although the Salem Witch Trials took place over 300 years ago, in 1692, and we claim that we have come a long way since then, the truth is we have not. The hysteria that took place during the witch trials occurred because people refused t o take responsibility for their actions. The same thing is happening in modern day AmericaRead MoreSalem Witch Trials975 Words   |  4 Pagespeople of Salem, Massachusetts, however they struggled to do so. Salem faced a major change as a result of the Puritan ambition. Because of their thought on the ideal community as a straitlaced society, those who portrayed an imperfect model were to be isolated. Suspicion flooded the holy Puritan town, and led to accusations of innocent people. After a close analysis, it may be relevant to look at the Puritan belief system as a possible catalyst for the events that occurred during the Salem witch trialsRead MoreThe Salem Witch Trials Essay1369 Words   |  6 PagesThe Salem Witch Trials The witch trials of the late 1600s were full of controversy and uncertainty. The Puritan town of Salem was home to most of these trials, and became the center of much attention in 1692. More than a hundred innocent people were found guilty of practicing witchcraft during these times, and our American government forced over a dozen to pay with their lives. The main reasons why the witch trials occurred were conflicts dealing with politics, religion, family, economicsRead MoreSuperstition, Panic, And Rumor1042 Words   |  5 Pagesspurred by religious zeal. While the actual trials may have only lasted for less than a year, Salem was indeed previously entrapped in a dangerous illusion of their own making for decades. Such as the nature of superstition and rumor, they curate an atmosphere of distrust, breeding paranoia because they are puzzles waiting to be fully realized. If they are not, then the paranoia only festers into madness and panic—growing anxiety. The divided colon y of Salem devolves into a dramatic opera of fabrications

Asthma Treatment Management - Free Essay Example

Sample details Pages: 3 Words: 862 Downloads: 8 Date added: 2019/08/07 Category Health Essay Level High school Tags: Asthma Essay Did you like this example? Asthma is a condition which causes difficulty breathing. People with asthma become very sensitive to irritants such as smoke and allergens, which prompts the hallmarks of asthma to appear. It is characterized by inflammation, narrowing of the airways and over production of mucus. Don’t waste time! Our writers will create an original "Asthma Treatment Management" essay for you Create order It is chronic and very common, affecting over twenty-five million Americans each year. It can cause a variety of symptoms, from wheezing to chest pressure. Although it is chronic and has the potential to be deadly, with proper treatment an asthmatic individual can lead a comfortable and healthy life. Asthma is a disease that affects the airways of lungs. In asthma patients, the inside airways of the lungs, known as bronchial tubes, become swollen and inflamed. The redness and inflammation can be made worse by certain triggers such as allergens. Normally, air passes through the bronchioles, but asthma makes it difficult to do so by building up excess mucus, which narrows the airway. The pathophysiology of asthma has made great strides in recent decades due to researchers finding out more of how the disease functions and discovering various types. Asthma may be classified in several different ways. It may be acute or chronic, acute referring to single episode while chronic refers to a long-term, persisting condition. There are three phases of response that take place in asthmatic patient. First is the sensitization stage, which occurs via exposure to allergens in early life. It stimulates production of excess immunoglobulin antibodies (IgE) in the serum. IgE becomes fixed to mast cells, which then react to antigens by releasing bronchoconstrictor mediators such as histamine. This is where the tightening and bronchiole constriction symptoms c ome from. Serum IgE is five times greater in people with asthma than in those without. The second stage is called the hyperreactive stage, where continued exposure to allergens or response to other stimuli leads to mast cell degranulation and the release of inflammatory cytokines. Chronic inflammation damages the surface of epithelial layer causing hyperreactivity of bronchial smooth muscle. Lastly, hyperreactive bronchial smooth muscle leads to exaggerated bronchoconstriction. Some of the things that trigger this include some food products, animals, smoking, cold weather, dust, drugs, strenuous physical exercise, and heightened anxious emotional states such as depression. Other symptoms associated with asthma pathophysiology are edema, vascular congestion, and the production of excess mucus which narrows the airways. There is no single cause of asthma, but certain factors may increase the likelihood of developing it. These factors can be both genetic and environmental. A family history of asthma or other related allergic conditions, having bronchiolitis as a child, maternal smoking during pregnancy and premature birth. Developing a food allergy, having a low birth weight and being exposed to tobacco smoke as a child are also risk factors. Additional causes ca n include viral upper respiratory infection, a sedentary lifestyle, and increased air pollution. Asthma is more common in males during childhood but shifts to become more common in females after puberty. The best course of treatment for asthma depends largely on what type of asthma an individual has, chronic or acute. For people who experience acute bouts of asthma, a rescue inhaler may be a good option. It helps open the airways in the event of a sudden asthma attack. For individuals with chronic asthma, they may need medication to both prevent symptoms and manage them when they occur. An example may be a rescue inhaler that can be taken as needed in conjunction with a longer-acting inhaler or oral steroids. The following will be a thorough list of long and short-term treatments and an explanation of how they work. Inhaled corticosteroids prevent and reduce airway swelling. They also reduce mucus in the lungs. They are the most effective long-term control medicines available and a top choice for most people. Long-acting beta agonists open the airways by relaxing the smooth muscles around the airways. They are usually used in combination with an inhaled corticosteroid. Combination inhaled medicines contain both an inhaled corticosteroid and a long-acting beta agonist. Biologics are shots or infusions given every few weeks. They work by targeting a cell or protein to prevent airway inflammation. Leukotriene modifiers reduce swelling inside the airways and relax smooth muscles. Cromolyn sodium prevents airways from swelling when they come into contact with an asthma trigger. Theophylline, like Leukotriene, opens the airways by relaxing the smooth muscles. Oral corticosteroids are used as long-term therapy for people with severe asthma or asthma that doesnt respond well to other treatments. Rescue options include beta agonists which relax the smooth muscles around the airways, anticholinergics which open the airways by relaxing the smooth muscles and reduce mucous production, and combination medicines contain anticholinergic and beta agonists. Citations How is asthma treated? (2015, September). Asthma and Allergy Foundation of America. Retrieved December 5, 2018 Jr, W. C. (n.d.). Asthma Symptoms, Causes, and Medications. Retrieved from https://www.onhealth.com/content/1/asthma_lung_inflammation LaMort, W., Boston University School of Public Health. (2017, April). Respiratory Health. Retrieved December 5, 2018, from https://sphweb.bumc.bu.edu/otlt/MPH-Modules/PH/RespiratoryHealth/RespiratoryHealth6.html Lemanske, R. F., Busse, W. W. (2010). Asthma: clinical expression and molecular mechanisms. The Journal of allergy and clinical immunology, 125(2 Suppl 2), S95-102.

The Plague or The Black Death Essay example - 1224 Words

The Plague, also known as The Black Death, was first recognized in the sixth century during the Byzantine Empire. It later arose during the Late Middle Ages and then again in small amounts in places like Seville and London in the mid-1600s. The plague is carried by fleas which attach to rodents. From a bite of a flea-bitten rodent, a human would now be infected with the disease. Even after all of these years of knowing what the Plague does, we do not have a definite cure. We only have ways to lessen the symptoms by the use of antibiotics and quarantine. The mortality rate is extremely high, about 80%. There are many different variations about the plague’s origins, symptoms, and precautions. I question whether it was the plague that indeed†¦show more content†¦Thucydides also noted that â€Å"Those who recovered were congratulated by the others, and in their immediate elation cherished the vain hope that for the future they would be immune to death from any other dis ease.† They believed since they conquered such a rough and deadly disease, they assumed they could fight off anything. Unlike Thucydides claim on plague symptoms, Procopius says â€Å"For there ensued with some a deep coma, with others a violent delirium, and in either case they suffered the characteristic symptoms of the disease. For those who were under the spell of the coma forgot all those who were familiar to them.† It seems that these two diseases may have been different. Thucydides account of what the plague does to you doesn’t mention comas or any sort of dementia. The coma and dementia may have simply been effects of the fever, but Thucydides does not mention. The plague didn’t only affect people directly by sickness. Around the world, word of the plague spread from culture to culture. The children’s poem Ring Around the Rosie, is said to be about the plague. It is thought to have originated in England during the plague of London. The li ne â€Å"Ring around the Rosie† is about the swelling on the infected people’s skin. The Rosie is supposed to have been the reddish color surrounding the swelling, or the rash. The second line â€Å"pocket full o’ posies†, correlates with the flowers which were often held to ward off the plague’s smell.Show MoreRelatedDeath by the Black Plague1017 Words   |  4 Pages The plague was the most devastating pandemic in human history, killing around 80-200 million people mostly throughout Europe, leaving most people back then wondering how they and others got sick and died. â€Å"Evidence available from rural continental Europe suggests a slow spread of human mortality across trade and travel routes, patterns consistent† (Carmichael 3), until after multiple inventions such as printing, word spread of this murderer, preventing more deaths and to treat those affected. ThisRead MoreBlack Death : The Black Plague1048 Words   |  5 Pagesbody: w ithout employment, is a disease- the rest of the soul is a Plague, a hell itself† (Smiles, Samuel). The Black Death, also known as the Bubonic Plague, came to existence in the Fourteenth Century. It was transferred from Asia in the late 1340s and caused a mass eruption in Europe. It was a very dark time period of history, which changed the way people viewed religion, fellow citizens, and life. In the 1300s, the century of the Plague, there were many poor conditions. One example was the home itselfRead MoreThe Black Death Plague795 Words   |  3 PagesThe Black Death is one of the worst disease in ancient history. It was an epidemic that killed millions of people between 1349-1351.Many people suffered from lack of care and lack of remedy, also it became difficult to find a medical person to diagnose such a horrible disease. Boccaccio, Tura and Venette describe the physical and social effect of Europe when the Plague had begun. In this selection, they describe how people respond and changed their behaviors .People were so scared from Plague thereforeRead MoreThe Plague Of The Black Death1798 Words   |  8 Pagesoutbreaks of the Black Death pandemic in the world. In the history the Black Plague is also called as the Black Death or Bubonic Plague. This research paper will mainly cover the European outbreak of the 14th century as it is considered to be the era of the worst time of the Black Death period. Many historians would agree that the events of 1300s led to dramatic changes affecting every European country in all the aspects. Creating economic, social, religious, and medical issues, the Black Death caused renovationRead MoreThe Plague Of The Black Death1484 Words   |  6 Pagestriggered not by humans, but by plagues. Plagues, defined as an epidemic with an amazingly high mortality rate according to the Merriam Webster dictionary, have been recorded throughout history, from the Plague of Justinian in Rome, to the Modern Plague of China (CDC). To the common man, all s/he sees is, the plague arrives, kills tens of millions of people, and then disappears into the night. In reality, the plague does not disappear quietly. The outbreak of a plague leaves a lasting legacyRead MoreBlack Death : The Black Plague768 Words   |  4 PagesThe Black Plague is known as the most fatal disease in the worlds history! The disease killed nearly one-third of Europe’s population in the fourteenth century. The Black Plague is also known as the Black Death and was transmitted to humans by rodents such as rats and spread due to extremely unsanitary living conditions. European cities such as Paris and London were most devastatingly affected by the Black Plague The Black Plague is transmitted from fleas to rodents such as rats or mice to humansRead MoreThe Black Death Of The Plague1638 Words   |  7 Pageshave crawled across the globe was called the Black Death. The first known case of The Plague was reported in China in 224 B.C. although this is not the period in time when it would become its most dangerous. It is believed that because China was such an important trade center at the time, diseased animals and their infected fleas were unknowingly transported along with goods via The Silk Road to Western Europe and Asia. Centuries later, the Black Plague would rear its head and swallow nearly halfRead MoreThe Plague Of The Black Death1797 Words   |  8 Pagesthe Black Death, the plague is one of the most disastrous events in Europe’s natural history. England underwent serious modifications concerning it politically, socially, and economically as a result of the contagion. The Black Death, a plague that devastated Medieval Engla nd from 1347 to 1351, tremendously modified the Middle Ages; the pandemic contains a complex history that drastically altered England’s economy and people’s religious views. To start off, the first wave of the Black Death beganRead MoreBlack Death And The Black Plague1234 Words   |  5 PagesThe Black Death, also known as the Black Plague, was one of the most deadliest diseases of all time. This disease came to Europe around 1347 C.E, by merchants from East Asia. The Black Plague then spread all across Europe, and killed over 25,000,000 people. The Black Death had its effect on many things. The peasant and noble differentiation was realized to be bogus, the belief in religious authorities came under question, and poor people actually benefited from the Black Death. After the epidemicRead MoreThe Plague Of The Black Death1035 Words   |  5 Pagesbegin with the most iconic epidemic, The Black Death. It will then discuss some of similar epidemics that have followed after and different treatments. This paper will show the progression of medicine and health around the world and the advancements in technology that have increased the lives of many individu als. The Black Death: The Black Death also known as the bubonic plague is considered a turning point in the development of medicine and science. This plague first occurred in China during the early

Intangible Capital and Productivity

Question: Discuss about the Intangible Capital and Productivity. Answer: Introduction Organization is accompanied with several activities in which various functions are performed. This report is consisted with several accounting standards which provide what entries to be made by organization for research and development cost. This report provides about the factors which should be considered by board of directors for making adjustment and passing entries for intangible assets. However, Valuation of goodwill could not be made in the financial statement of organizations due to its fluctuation of amount. There are several principles which could be used by board of directors of Oregan NV for passing the journal entries for research and development cost (Ciftci, Darrough,Mashruwala, 2014). SSAP 13 gives guidance on the accounting policies to be followed in respect of research and development expenditure. These standards provide categories and specify the accounting policies that must be followed for each pure and applied research of Oregan NV(Vetoshkina,Tukhvatullin, 2014). Expenditure on pure and applied research of Oregan NVshould be written off in the same years through the profit and loss account. Development expenditure of Oregan NV should be written off in the year of expenditure except in certain defined circumstance. This expenditure should be capitalized only if the assets purchased or developed are generating the future economic benefits. Accounting team indulged in research and development department could be measured reliable (Bontempi,Mairesse, 2015). Accounting for research and development cost Journal entries Date Particular Amount 000 2011 Profit and loss account Dr To Research and development cost ( Transferring money in research and development cost) 50 50 2011 Plant and machinery To Banks ( Buying new fixed assets) 150 150 2011 Plant and machinery account Dr To Bank (Buying new fixed assets) 2500 2500 2011 Plant and machinery account Dr To Bank (Buying new fixed assets) 300 300 2011 Depreciation account Dr To Plant and machinery ( Charging depreciation) 300 300 2011 Profit and loss account Dr To Depreciation (Charging depreciation from Profit and loss account) 300 300 2012 Depreciation account Dr To Plant and machinery (Charging depreciation from Profit and loss account) 300 300 2012 Profit and loss account Dr To Depreciation (Charging depreciation from Profit and loss account) 300 300 2013 Depreciation account Dr To Plant and machinery (Charging depreciation from Profit and loss account) 300 300 2013 Profit and loss account Dr To Depreciation (Charging depreciation from Profit and loss account) 300 300 2014 Depreciation account Dr To Plant and machinery (Charging depreciation from Profit and loss account) 300 300 2014 Profit and loss account Dr To Depreciation (Charging depreciation from Profit and loss account) 300 300 2015 Depreciation account Dr To Plant and machinery (Charging depreciation from Profit and loss account) 300 300 2015 Profit and loss account Dr To Depreciation (Charging depreciation from Profit and loss account) 300 300 2016 Depreciation account Dr To Plant and machinery (Charging depreciation from Profit and loss account) 300 300 2016 Profit and loss account Dr To Depreciation (Charging depreciation from Profit and loss account) 300 300 2017 Depreciation account Dr To Plant and machinery (Charging depreciation from Profit and loss account) 300 300 2017 Profit and loss account Dr To Depreciation (Charging depreciation from Profit and loss account) 300 300 Factors need to be taken into account There are following factors need to be taken into account while assessing each research and development project for accounting purpose by the accountant of Oregan NV. As per the IFRS standard given Intangible assets of Oregan NVshould be capable of being sold, transferred, lice sensed either individual or with other contracts. Or these assets could be aroused out of legal or contractual rights of the organizations. Intangible assets should be recognized only when it is probable that future benefits to the organizations would arise consistently. Cost of these assets could be measured reliably Pure research cost would be recognized in Profit and loss account Cost of developed phase expenses would be capitalized in assets account or capital account of the organizations. Disclosure which would be made in published account of company Oregan NV needs to make disclosure regarding classification of expenses such as research cost would be recognized in Profit and loss account. Oregan NV should also disclose the life of the assets and other expenses which have been capitalized in assets account or capital account of the organizations. There would be disclosure of net exchange difference which is arising on the transactions of the financial statements into the presenting currency (Napier, 2014). In this case an adamantine study has been prepared on branding of accounting. It is observed that valuation of brand is complex due to its variation in itsfair value. It has been observed in the given case that company want to books its brand value in its financial statement. However, there are several improvements which have been made in accounting practice but determining the homegrown goodwill value is not possible due to its changing amount. Valuation of branding is completely depended on the market conditions and other internal and external factors of an organization. In this case, Management department of organization have presented their view to book brand value in the financial statement in order to depict the true and fair value of its assets. As per the IAS 38 it is evaluated that company could not pass any entries for valuing its homegrown assets but it could go for valuing its purchased goodwill by adding amount equal to brand value on the assets side. Management department of organization needs to understand that brands are intangible assets so they are not sold and bought for a defined amount. They have no market value until they are sold in the market (Vetoshkina, Tukhvatullin, 2014). In this case, there are two cases to establish brand either to homegrown it or to purchase it. Brand of organizations could be bifurcated into two parts homegrown brand image and acquired brand image. In the given case it is given that company could make valuation of its both brands either acquired one and homegrown. As per the understanding developed by reading the Australian accounting standard it is observed that acquired brand image can be booked in the financial statement of company. It could show its brand value amount which it paid beyond the net assets value of Target Company. This different amount could be shown as goodwill in the assets side of acquirer Company. Company could amortize its goodwill throughout its life (Datta,Fuad, 2017). Purchased brand In this given case, it is observed that management department of organization want to book entries for its whole brand value as pet the practice adopted by Rank Hovis Mc Dougall. It is evaluated that RHM could only book value of purchased brand and it would be incorrect to book the value for homegrown brands. Accounting of brand purchased by company should be done by increasing its assets side from the difference amount which it paid to acquire Target Company beyond its capital assets. If companies book the value of its acquired brand image then it would surely deplete the value of its equity share due to the booking of capital reserve on the liabilities side. In addition to the following entries would be passed. All assets account should be put on the debit side, all liabilities on credit side. After that if assets side is less as compare to liabilities side then goodwill would be booked with the same amount This is the brand which is created by the business throughout its business functioning. Company could not estimate its exact brand value. In the given problem, management department want to pass an accounting entry for brand value. It is evaluated that it is impossible for the organizations to create exact value for passing accounting entries in financial statements. In addition to this, homegrown brand value can only be estimated when whole of the business is sold in the market. Apple bought a small startup business by paying more money than its brand worth. However, company could not be able to pass entries for booking brand value of organization. Even if its accountants were to account for brand value on the financial statements, their estimates could be still incorrect. In addition to this, it becomes cumbersome for Apple to estimate its home grown brand image. In the end Apple decided to mark only its purchased brand value in its financial statement and homegrown goodwill will not be booked due to its incorrect (Nurnberg, 2014). Conclusion In this report various facts and figures have been identified on the accounting entries for intangible assets. It becomes hard for an accountant to book value for the brand image of the organizations. It is provided that Organizations should not pass entries in its financial statement for its homegrown goodwill amount. Now in the end it would be inferred that valuation of intangible assets would be done as per the IFRS 38 and other international accounting standards as given. References Bontempi, M.E. Mairesse, J., (2015). 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