Although not a huge market segment perhaps, horse lovers (most of whom are women) might even be offended by the unflattering depiction of the tiny horses. The idea that a young woman would prefer a cute cell phone rather than a pet as a present also seems to portray young women as shallow. Although it is not a scientific sampling, the notes on the comments page of YouTube for the advertisement included many notes by users (presumably young women, the targets of the advertisement) that they would trade their phone for a pony any day! (an equally unscientific poll of young women by the author of this paper yielded the same results).
The message of an advertisement for a cell phone should convey either the phone's added social value aesthetically or the phone's added financial or service value. This advertisement does neither.
Is the creative approach appropriate for the media environment in which it is likely to be seen?
If seen on the Internet, the advertisement might be marginally more effective on YouTube, given that some people use YouTube specifically to watch advertisements for companies they like. Someone who liked Verizon, or was thinking of switching, might watch and understand the advertisement. Viewed on a television, the meaning of the advertisement would be almost completely lost -- someone might only see the horse and not notice the phone, and miss the Verizon logo and theme song at the end and the note about the "music-playing" chocolate...
Organizational Case Analysis Organization Overview Apple Inc. is a multinational companies specializing in the designing, manufacturing and marketing of mobile communication devices such as personal computers and digital music players. The company also sells varieties of mobile telecommunication devices such as iPhone, iPod, iPad, and Mac. Additionally, Apple Inc. sells some professional software application such as Mac OS, iOS, iCloud and other varieties of communication accessories. Apple Inc. sells its products through
In summary, we recommend that the IESBA reconsiders the proposals in the Exposure Draft and provides more guidance on safeguards applicable to sole practitioners and small accounting firms to ensure that the benefits of the changes outweigh the costs to SMEs. Under a principle-based approach, there should be safeguards and practical relief for all practitioners rather than rules-based outright prohibitions. The rewrite of this Independence component of the Code
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