Hyundai Creative Brief free essay sample

The YTD for September 2012 sales of the electric vehicles available in Canada are as follows: Nissan Leaf – 196 units (up 367% from 2011), Mitsubishi i-MiEV – 165 units , Chevrolet Volt – 927 units (up 548% from 2011). Of the 1,305,538 cars sold to date in Canada, electric car sales accounted for 0. 0099% of total car sales. According to these numbers, Canadians are not embracing electric cars at a significant rate, however the World Wildlife Fund of Canada is aiming to have 600,000 EV’s on Canadian roads by 2020, accounting for 10% of all car sales. The WWF intends to do this by: * highlight environmental benefits of EVs * support improved access to EVs and EV infrastructure achieve competitive pricing with conventional vehicles * expand travel freedom for EV users with infrastructure and travel partnership options * provide Canadians with positive EV information and experiences Government agencies have also offered incentives for buyers and owners of EVà ¢â‚¬â„¢s for example; the Ontario government is offering a rebate between $5,000 and $8,000 as well as a Green license plate which enables owners to use High-Occupancy Vehicle lanes, even if there is only one person in the vehicle as well as future access to public recharging facilities and parking at GO station and government lots. We will write a custom essay sample on Hyundai Creative Brief or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page . Brand Profile Hyundai vehicles run the gamut from budget cars to luxury sedans to commercial trucks. South Koreas leading carmaker, Hyundai Motor produces compact and luxury cars, SUVs, minivans, trucks, buses, and other commercial vehicles. Its cars are sold in 180 countries through some 6,000 dealerships. Hyundai generates about half of its sales in South Korea, but its vehicles are also popular in emerging markets such as China and India. The company operates a dozen manufacturing plants in China, the Czech Republic, India, Russia, South Korea, Turkey and the US. Hyundai also owns a 34% stake in Kia Motors. Some key benefits of the Hyundai brand are: * Modern, premium, affordable mentality towards car design * Hyundai backs their product with an excellent warranty and service. * Heavy investment in design and promotion * Focus more on explaining a cars history, its value and its strengths, rather than just talking about price Hyundai’s brand reputation hasn’t always been the greatest and has only increased within the last 5 years or so as Hyundai made the switch from making cheap, economical cars to affordable, modern, premium and reliable cars that are fun to drive, luxurious and backed by an excellent warranty. Some issues Hyundai faces are: * Poor reputation in regards to reliability * Poor reputation in regards to build quality * Not known for making sporty or luxurious cars * Overcoming well-established brands such as Toyota, Honda and VW c. Brand Proposition – Hyundai’s brand slogan â€Å"NEW THINKING. NEW POSSIBILITIES. † reflects the will of Hyundai Motor Company to create new possibilities to benefit the world and its people by encouraging and developing new thinking. All members of Hyundai have the brand slogan deeply engraved in their hearts as they move forward in their effort to provide new values and experiences desired by today’s customers through innovative ways that are unique to the brand, driven by new thinking about customers and cars. d. Brand Position – Hyundai’s brand direction â€Å"Modern premium† does not just mean luxury cars; it is about providing new values and experiences to yet more customers of today through ways that are unique to the brand and which go beyond what customers expect by combining exceptional performance with reasonable price and emotional elegance. Being simple but perfect, staying faithful to the basics yet different from the others, and not forgetting the big picture while paying attention to the smallest details; developing cars that cater to the diverse lifestyles of customers and propose an advanced automobile life and culture; enriching the lives of customers who have an active and positive approach to life—that is the Modern premium of Hyundai Motor Company. e. Positioning Statement – For the Earth-conscious, high-mileage driver who wishes to be whisked away in a safe, fun and environmentally responsible way.

Accounting as a discipline has no theory. Critically evaluate this statement and provide examples to illustrate your argument.

Accounting as a discipline has no theory. Critically evaluate this statement and provide examples to illustrate your argument. Accounting is concerned with the collection, analysis and communication of economic information, which can be used to make decisions and plans about business by various users. The Committee On Terminology of the American Institute of Certified Pubic Accountants defined accounting as follows: "Accounting is the art of recording, classifying, and summarizing in a significant manner and in terms of money, transactions and events which are, in past at least, of a financial character and interpreting the results thereof". (Ahmeo Riahi-Belkaou, page 32) Accounting is said to be a language used to communicate information to people. Accounting is also an intellectual discipline and a profession. Moreover, accounting is socially constructed and practiced by people for people, which influence workings and relationships in society.The history of accounting stretches back to when the first ancient accounting system began, which was originally based on measurement and recording activities, and th en the significant emergence of double-entry bookkeeping around the 15th century, as a basis for further accounting development that consequently resulted in modern Ango-American accounting in the 20th century.Clay accounting tokens, Susa, Uruk period.Whereas accounting was mainly an "internal matter" where the proprietors were close to the business, the growth of companies led to the requirement of stewardship accounting. As a result of further industrial development, changing social environment and establishment of professional accounting bodies, the accounting theory should systematically develop in accordance with importance of accounting in modern society. In recent years, more and more theorists start to assess the nature of accounting theory as well as argue whether there is an accounting theory or not.In this essay, I am going to exam the definition of accounting theory and provide evidence to ascertain the existence of a complete accounting theory.A theory is defined as "a set of interrelated constructs (concepts), definitions and propositions that...