Total Quality Service

Topic: Total Quality Service Summary: Total quality service and total quality management as a business strategy designed to add value to customers. It begins by discussing the roots of quality assurance and total quality management, and TQM. Also, it is to explore the relationship between total quality management (TQM) practices and service quality as well as the relationship between TQM practices and market orientation.However, most of what has been written on TQM is usually related to manufacturing related organizations even though it is widely believed that the concepts and principles under TQM are equally relevant to service organizations. Critical dimensions of TQS A review of literature on quality management implied that the critical dimensions of TQS could be broadly categorized under three groups as follows: 1) Those dimensions of manufacturing quality management that can be effectively used in service organizations of course with due modifications (these include dimensions s uch as top management commitment and visionary leadership, human resource management, design and management of processes, information and analysis, benchmarking, continuous improvement, employee satisfaction, and customer focus).2) Those dimensions that are seldom addressed in the literature, but are nevertheless key elements of TQM in both manufacturing and service organizations (e. g. union intervention and social responsibility). (3) Those factors that is highly unique to service organizations (namely, services capes the man-made physical environment  ± and service culture). The TQM dimensions that have been identified in service organizations are as follows: 1) top management commitment and visionary leadership (TMCL); 2) human resource management (HRM); ) technical system (TS); 4) information and analysis system (I & A); 5) benchmarking (BM); 6) continuous improvement (CI); 7) customer focus (CF); 8) employee satisfaction (ES); 9) union intervention (UI); 10) social responsib ility (SR); 11) servicescapes (SP); and 12) service culture (SC) Also, an empirical study that examines the difference of the relationship between TQM and quality performance in the manufacturing and service firms.

Organic vs. industrial food Essay

Organic foods, although stereotypically known for having a bland taste or having no taste have been shown to improve one’s quality of life be decreasing some health risk such as cancer or heart disease. If you haven’t realized it, organic fruits and vegetables taste better, and the flavor is crispier. The health consequences of genetically modified food, when examined closely, will convince you to change your eating habits. The shelf life of food depends on four main factors: formulation, processing, packaging and storage. Change any one of these conditions and you can change the shelf life for better or worse. Shelf life has many attributes: bacterial control, color stability, yeast and mold inhibition, flavor stability, textural stability and aroma stability. The appearance of shelf-life problems can be wide, as well, including oxidative browning, oxidation of flavor compounds, or liquescence. To increase the shelf life of more unstable foods, such as low-sugar jam, low-salt condiments, low-oil salad dressings, prepared fresh produce and deli meats, food companies may take steps to reduce bacterial load from ingredients before they process the final food. To grow, thrive and survive, microbes need a friendly environment; this usually includes moisture. Lowering moisture creates a hostile environment for bacteria by decreasing the available medium for them to grow in. There are a number of new ingredients to help regulate water activity in foods with a reduced fat phase. â€Å" Generally, the water activity of a minimally processed food needs to be about 0. 07 or lower, water has an a W rating of 1. 00, and most products preserved with sugar, measure about 0. 07, with the excess water bound so that bacteria are under osmotic pressure too great to survive(Katz, February 4, 2006). † Whenever you buy food, you have decision to make: Healthy or cheap, organic or industrial. If organic food was not so expensive, that decision would be easy, everybody would buy organic food, for a healthier body. Unfortunately not everybody can afford it, making it look like healthy food is becoming a luxury good. In the rush to produce more and more food for the people on this planet, chemicals came into play. Farmers begin by trying to sell the highest percentage of their crop and therefore often use pesticides, gen-manipulated corn, chemicals etc. The farmer’s investment in pesticides, hormones, and chemicals tends to pays off, earning more, their fruits look better and costumers are happy with huge pest fee fruits and vegetables. When a farmer says no to chemicals, he runs the risk of losing a harvest because of pests. The only way to compensate the cost is a higher price for organic food. You can’t ask everybody to pay higher prices, and a lot of people would starve to death without the use of chemicals which protect harvests against pests. Every time you eat something, you consume pesticides, these substances are added in order to produce and sell more efficient. Fortunately there are strict rules for the use of chemicals. Organic foods are produced following practices described in the USDA National Organic Program (NOP), a marketing program with a certification process throughout the production and manufacturing chain. The NOP describes the practices that are required for labeling a product â€Å"organic,† but it does not address nutritional benefits or food safety issues. Even when you buy organic food, you are consuming these substances, but the bar is set at a different height and you are consuming less harmful substances that could be particularly hazards for high-risk groups such as pregnant women, infants, young children and farm worker households. Since organic food is not prepared using chemical fertilizers and pesticides, it does not contain any traces of these strong chemicals and might not affect the human body. People strongly believe that organic food tastes better than non-organic food. The prominent reason for this belief is that it is produced using organic means of production. Further organic food is often sold locally resulting in availability of fresh produce in the market. So how bad is industrial food? Let’s take a look; there are maximum residue limits on all pesticides and chemicals. The department of health determines how much of each substance is ok. Eating organic food lowers the risk of getting hit by a similar scenario, but it’s not a 100% guarantee (Are Organic Foods Better for You. 2010). However, getting seriously sick from cheap food is not that high of a risk as long as you read food labels you can eat cheap and healthy at the same time? If you are eating organic food only, you are still eating unhealthy foods. Almost everyone is aware that foods grown according to organic principles are free from over exposure to harmful pesticides, but that is only one small aspect. A larger part of organic agriculture is the health of the soil and the ecosystem in which crops are raised. Organic farmers know that healthy, live soils significantly benefit crops. Synthetic chemicals such as herbicides, pesticides, and/or fast acting inorganic fertilizers applied to or around crops interrupt or destroy the micro biotic activity in the soil. Organic farming reduces groundwater pollutants, decreases pesticides that can end up in your drinking glass; in some cities, pesticides in tap water have been measured at unsafe levels. The Farmer’s Market is a growers’ market, meaning everything in the market is homegrown, but Richard Bowie, an experienced organic grower is not convinced that all the food being sold is homegrown. â€Å"The market’s slogan ‘100% Homegrown makes us different’ is used as a gimmick, said Bowie† (Shreve, October 3, 2011). Vendors have been seen carrying produce and selling it to other vendors at the market bringing the term organically grown in to question and without certification, and but by law they cannot say they are a certified organically grown vendor. Most vendors cannot afford the certification process and want consumers to look past the term organic there for focus on the soil used or nutrients used. Almost everyone is aware that foods grown according to organic principles are free from over exposure to harmful pesticides, but that is only one small aspect. A larger part of organic agriculture is the health of the soil and the ecosystem in which crops are raised. Organic farmers know that healthy, live soils significantly benefit crops. Synthetic chemicals such as herbicides, pesticides, and/or fast acting inorganic fertilizers applied to or around crops interrupt or destroy the micro biotic activity in the soil. Organic farming reduces groundwater pollutants, decreases pesticides that can end up in your drinking glass; in some cities, pesticides in tap water have been measured at unsafe levels. We should choose farming methods that truly address our real concerns safety and sustainability, not simply methods that satisfy an arbitrary marketing label. To whatever extent these practices include methods that are permitted under organic rules. But there’s never a case when a safe, more efficient, and sustainable modern technology that feeds more people worldwide should be disallowed for no logical reason. Eating â€Å"organic† alone doesn’t guarantee 100 percent healthy . The truth is that most Americans eat so badly that we get most of our calories from soft drinks, more than we do from vegetables; the top food group by caloric intake is â€Å"sweets†; and one-third of nation’s adults are now obese. It’s not unimportant, but it’s not the primary issue in the way Americans eat. To eat well, says means avoiding â€Å"edible food-like substances† and sticking to real ingredients, increasingly from the plant kingdom. There’s plenty of evidence that both a person’s health as well as the environment’s will improve with a simple shift in eating habits away from animal products and highly processed foods to plant products and what might be called â€Å"real food. † From these changes, Americans would reduce the amount of land, water and chemicals used to produce the food we eat, as well as the incidence of lifestyle diseases linked to unhealthy diets and greenhouse gases from industrial meat production. And the food would not necessarily have to be organic, all it takes is paying attention to what you eat and read your labels more closely. Participation on our part to be more aware of what we buy and to raise our voices, if need be. We can let our opinions be known even in the simplest ways. A good example is when we shop, if there is no substitute for the product we need, let the store owners know, they will surely change their products. Organic food is better as it uses natural farming techniques. It is similar to preferring natural remedies when suffering from a disease as compared to eating chemical antibiotics. So, the question of organic foods vs non organic foods; which is better, is clearly answered. Organic food surpasses the conventionally produced foods. References Katz, F. (Febuary 4, 2006). Formulating for increased shelf life. Retrieved November 22, 2011, from http://www. foodprocessing. com/articles/2006/039. html Are Organic Foods Better For You?. Retrieved November 19, 2011, from http://preventdisease. com/home/tips61. shtml Shreve, S. (October 3, 2011). Does organically grown produce really matter?. Retrieved November 21, 2011, from.

Burials, Houses, Women and men in the European Neolithic Essay

Burials, Houses, Women and men in the European Neolithic - Essay Example Hence their processual approach to understanding the meaning and importance of these megalith structures still remains unproven. Amid these competing claims and counterclaims regarding the monoliths, Ian Hodder seeks to adopt a more robust framework of analysis for interpreting the importance and functions of these ancient structures. Ian Hodder identifies the different forms of tombs and houses by the differences apparent in their architectural styles and construction techniques. The long houses and long burial mounds are given special attention, for these structures are spread across continental Europe, spanning modern day Germany, Poland, Czechoslovakia, Neatherlands and beyond. Based on the shape, size, location, orientation and the likely human population at the time of their construction, the author arrives at the most likely historical and anthropological significance of these structures. While long houses, long burial mounds and tombs are found all across Europe, no two structures are identical. In fact, the uniqueness associated with each of these archaological sites are what give their broader indication. The other task the author carries out is to ascertain the social and interpersonal implication of these structures. Determining the relation of long houses and tombs with respect to their surrounding environment is much easier when compared to finding the social interactions within these ancient spaces of living. This is so because the monoliths have withstood the passage of time while the smaller sized household utilities such as pottery, objects that served as furniture and food leftovers have largely been destroyed by the elements. As a result it is very difficult to estimate the number of people who took shelter in these houses, their relation to one another and what other function did these houses serve? Nevertheless, the author tries

David Cole Interviews Dr. Franciscek Piper Essay - 1

David Cole Interviews Dr. Franciscek Piper - Essay Example But according to interview, Cole has disapproved the theory of concentration camps and gas chambers as gas used was just a disinfectant. Piper was an eye witness to the holocaust and believes that the figure projected by Russian was much higher, only about 1.1 million Jews had died as against the Russian propaganda of 4.4 million Jews who had been exterminated! The bullets marks were that of Air Force raids when it was turned into airbase for Germans while fighting against Allied forces. Cole believes that Auschwitz’ gas chambers and concentration camps were wild imaginations of few and Jews had probably died due to hard working conditions. But 1.1 million is not a small number and if Piper has quoted this number, then mass murders did happen. Whether they were killed or not in gas chambers or were tortured to death in concentration camps is immaterial. I fail to understand the purpose of Cole’s interview with Piper because even though, he has found no evidence that prove that people could have been killed in the gas chamber that was shown to Cole, the interview, nevertheless clearly reveals that such heinous crime was committed in Auschwitz by Germans in WWII. (words:

The Concept of Home and Its Evolution or Expression in Design Essay

The Concept of Home and Its Evolution or Expression in Design - Essay Example The importance of home cannot be overrated. Even those whom we consider as homeless does in fact, contrived home to whatever means available to them with that their resource and circumstance could provide. In fact, home can be better understood in their deficiency and somewhat desperate condition which is a tremendous irony. In their plain conditions, it is easier to contrast what is their motivation of a home that we may easily discern what constitutes a home. These city dwellers which did not have the means to have their own homes were of course thrown out the street amid the frosting cold and the vagaries of the season. Sure it followed that the city government will provide shelter to its destitute citizen either for welfare and electoral purpose. But it is here we will understand that home is not structure, nor size, nor edifice, nor the sufficiency of provision. It is more than that which this paper will explore. But for the moment, suffice that we will identify what it is not. These putative homeless of New York could not have been homeless had it chosen to stay in government facilities. They left the facilities and chose to be homeless because these; â€Å"City-run shelters-though they provide food and respite from the elements-are dangerous and unfriendly places that impose a dehumanizing, even prisonlike, regimentation on residents. Guards routinely treat clients as inmates, allegedly denying them food for the violation of rules. Some shelter residents are abused from place to place for food, showers, and sleep. Charges of violence by shelter security guards and clients are common† (Lurie and Wodiczko 2009:54). In effect, these city dwellers were really â€Å"exiles in their own city† and only became homeless by choice opting to have â€Å"gaily decorated carts† as a means of transport and home than the established facility of the city due to the harsh condition impose to them by the institution that made it a penitentiary. They pr eferred to get by through the uncertainty of scavenging than putting up with city run shelters where foods are used as a carrot stick. This is not to glorify homelessness nor scavenging, nor the running away from government facilities but rather to stress that a meagre cart that can barely accommodate a person and absent of facility and provision can become a home compared to an imposing edifice that treat its inhabitants as inmates where violence and abuses are common. Perhaps, the inclemency of the streets and season or the precarious nature of getting provision of an unwelcoming street can become more tolerable than an unfriendly and dehumanizing institution. The homeless of New York only proved that home is not a place, but rather where the heart is or where you are comfortable with. Home does not have to be diminutive as what the cart dwellers of New York opted. It can also be functional and as elaborate as Heidegger’s Building Dwelling Thinking (1971) that can feed the soul. Unlike the homeless of New York who has to make do with make shift carts, home for Heidegger is not just a place to sleep and rest but also a

Karen Lock Organic Hampers Essay Example | Topics and Well Written Essays - 5000 words

Karen Lock Organic Hampers - Essay Example Organic food retailers and health food shops have experienced a significant growth in sales volumes of organic product over the last one decade. Much of this growth is advocated the Food Supplements Directive in the UK, which asserted that Organic food retailers and health food shops have to reduce their vitamins & food supplement ranges in order to create space for natural personal care products. The natural products also found their way to the shelves of department stores, chemists, spas, beauty shops, and hair salons. Hair care and skin care are the most popular of all the organic personal care products in the UK. In each of the two categories, there are more than 50 brands, making the market in the UK highly congested and competitive. Organic oral care products have also been observed to be highly popular in the UK, with many people starting to prefer them over those with chemical products. Despite the fact that organic cosmetics have not shared the same level of success with organic oral products, they are projected to experience the highest rate of increase in demand over the next five years. Previously, there were very few players in the organic personal care industry in the UK. However, as the popularity of these products continued to grow, the demand grew too. As a result, many investors saw the industry as a promising one, thus invested in it. At the moment it can be said that the industry is highly congested due to the fact that there are many investors who have opted to invest in this industry. This can easily mean that there are high levels of competition in the industry. As a result, there is an increase in the consumer bargaining power in the UK.

Change management of large scale enterprise Essay

Change management of large scale enterprise - Essay Example From the onset, it is important to note that enterprises exist to give value to their stakeholders through the operation in an atmosphere that gives value, while at the same time minimizing risks and the responsible utilization of the resources available. In an environment that is rapidly changing, the faster setting of directions and faster reaction to the change is essential as well as the sharing of the decision-making among stakeholders. Business enterprises that want to ensure that are successful implement overarching systems of governance in order to achieve business aims at all levels of operation and that IT governance practices and IT outcome are correlated in the sense that stronger IT governance practices give better IT governance outcomes. Business enterprises in general are complicated entities that must incorporate technological and financial systems operating in a dynamic market and business circumstances that are not certain requiring change management from time to ti me. Most of these businesses are large-scale with a distributed system characterized by highly complex that involves the interaction of many aspects including humans, services, applications and devices. Due to this complexity, enterprises may have inefficiencies such as unnecessary human labour and under-utilized information technology devices and the lack of modelling or optimization of the operations of the business. This leads to delays and latencies that may be caused by traffic bottlenecks and engineering or design that is imperfect that therefore requires the businesses to change or evolve into better forms that exhibits improved performance. In our research paper, we review the business enterprises as large-scale and distributed system with specific dynamics exhibiting a typical behaviour of which adaptability or system change is the key to the viability of the business. To pursue this, we postulate that the longevity of a business enterprise is determined by its ability to a dapt to changes over a long duration of time, depending on either the natural systems or the artificial systems that are dictated by intelligent but conscious decisions in line with the market conditions. Whereas previous work have focused on the structural features of information technology governance, there are concepts of IT governance that must be endeavoured in order to appreciate IT governance process and enterprise change. It is notable that regardless of the market dynamism, effective IT governance can only be achieved through the strategic integration of both IT and business decisions and the establishment of collaborative relationships amongst the stakeholders concerned. Therefore, the question that begs to be answered is what procedure or mechanism is necessary in the IT governance in the current business environment. Past studies have only focused on the structural mechanisms and ignoring process mechanisms that have resulted in partial leading to limited understanding o f IT governance. However, present studies address the social and procedural mechanisms for the governance of IT that makes it easier for any person attempting to manage large-scale enterprise change.

Romantic Literature Essay Example | Topics and Well Written Essays - 2000 words

Romantic Literature - Essay Example The evolution of the style of romantic literature was borne out of the need of many writers to express their inner thoughts in a way that is characterized by freedom, imagination, as well as creativity, without the impediment of following normal human logic. As a result, many romantic works such as Samuel Taylor Coleridge’s The Rime of the Ancient Mariner and Horace Walpole’s The Castle of Otranto bear situations that are not realistic, even during the time that these works were published. While these two works are entirely different, one is a poem while the other is a novel, what ties these two together is the creation of suspense as far as the main characters of the stories or narratives are concerned. The succession of events may not be as clear as logic to predict, thus adding a sense of uncertainty to what could possibly happen to the protagonists, the antagonists, or both. In the course of this analysis, these two important works from the Romanticist era of litera ture would be used to illustrate how the combination of the use of imaginary settings as well as adding a feeling of uncertainty in behalf of the characters not only appeal to the senses of the readers but also draw them into their lives and shoes, as well as being able to see the triumphs, the losses, and other emotions of the cast as real emotions that are valid in their given situations. Real Emotions in Surreal Situations In comparing the first chapter of The Castle of Otranto to the summary of the poem The Rime of the Ancient Mariner, it can be seen that the settings of the narratives are surreal or even imaginary. However, the characters are portrayed as ordinary people, without any superpowers or whatnot. This puts real people in unreal or surreal situations. In the case of the Ancient Mariner and the rest of the crew of the ship, they felt real terror when they saw the ghost ship with Death and Night-mare Life-in-Death: Are those her ribs through which the Sun Did peer, as t hrough a grate? And is that Woman all her crew Is that a Death? And are there two? Is Death that woman’s mate? (Coleridge 11). The writer vividly described the people or apparitions aboard the appearing ship in order to help the reader visualize the passengers of the ghost ship. A few lines after the description of the passengers of the ghost ship came the terror that the mariner and his shipmates felt after Death and Night-mare Life-in-Death decided which souls they would take as their own, We listened and looked sideways up! Fear at my heart, as at a cup My life-blood seemed to sip! (Coleridge 11). To put it bluntly, the mariner felt as if his blood has totally drained away after hearing that the souls of all passengers of their marooned ship would be taken away. It can be likened to how a person would feel when facing immediate danger or seeing it approach, where time seems to stand still and it would feel like there is no other choice but to die. The same feeling of terro r is also depicted in the character Isabella when she was being pursued by Prince Manfred in the first chapter of The Castle of Otranto: â€Å"Words cannot paint the horror of the Princess’

Was the US Supreme Court Health Care Decision Written by Chief Justice Essay

Was the US Supreme Court Health Care Decision Written by Chief Justice Roberts an Example of Judicial Activism - Essay Example Judicial activism was not apparent in the recent Supreme Court decision even if the decision imposed certain changes in the law being passed. These are incidental results in the exercise of its functions, with the end goal of ensuring the compliance of the laws with the constitution. Table of Contents Introduction†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 3 Body†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 4 Overview of Supreme Court functions†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 4 National Federation of Independent Business v. Sebelius†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â ‚¬ ¦Ã¢â‚¬ ¦. 5 Judicial review†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 5 Judicial activism†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. 6 Judicial activism v. Judicial review†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 7 Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. 8 References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. ... With this decision, the legislative requirement for Americans to have health insurance by 2012 was upheld. This decision also supported the mandate to buy health insurance - an individual mandate - as a constitutional application of the legislative taxing power. Majority of the justices ruled that the individual mandate was not an effective application of the Congressional Commerce Clause or its Necessary and Proper Clause authority. Majority of the Supreme Court justices also assented to the fact that the expansion of the Medicaid was not a valid application of legislative spending power as it illegally mandates states to accede to the expansion or else lose their Medicaid financial privileges. This decision has been filled with various complications for the ACA and the HCERA, with significant changes in the original mandates passed by Congress. This prompted President Obama, as well as other analysts and interest groups to be cautioned against judicial policy-making or judicial act ivism. They further argue that the actions of the Supreme Court in these suspected cases of judicial activism are tantamount to a violation of the separation of powers. On the other hand, others are quick to argue that the judiciary is appropriately exercising its powers of adjudication, in the valid application of principle of checks and balances. Based on these opposing views, this paper shall discuss whether or not judges should be policy-makers and whether or not the Supreme Court health care decision written by Chief Justice Roberts is an example of judicial activism. This paper will be based on the decision itself, including related news media and think

A Married Man's story by Katherine Mansfield- innovative literary Essay

A Married Man's story by Katherine Mansfield- innovative literary devices - Essay Example The questioning spirit of modernism can be seen as part of a basic search for ways to make a new sense of a society torn apart by the World Wars. The Modernist style of writing used satire and psycho-analysis, meta-narratives (story within a story), discontinuous narratives etc. The general thematic concerns of Modernist literature were a sense of alienation, despair and frustration of the individual with life and the social obligations of society. Throughout her career as an author Katherine Mansfield wrote many short stories that deal with friendship, matrimony and family life. In â€Å"A Married Man’s Story† Mansfield employs the modernist literary devices of psychoanalysis and meta-narrative to describe the emotional turmoil of an unnamed married man. Mansfield’s story takes place almost entirely inside the head of the narrator. It is composed totally of thoughts, jotted down like a confessional on paper. In this manner the reader is always distanced even from the scene of the tale i.e. the typical Modernist meta-narrative style. This man is unhappy in his relation with his wife and relates his past and present life in writing his memoirs. These are disjointed and follow no timeline giving the story a sense of timelessness; also this process leads to the writer (the married man) realizing some truths about himself and his familial relationships (self-realization is an important aspect of Modernist lite rature). The thematic style of the story also follows the modernist trend of dealing with an individual’s inner struggle to relate to a society and relationships where he feels himself exiled and out of sync. â€Å"Outside it is raining,† he writes, and he pictures himself outside in the cold darkness; â€Å"while I am here, I am there, lifting my face to the dim sky, and it seems to me it must be raining all over the world,† he concludes (Mansfield, 1923:609). These lines from the story clearly

Prohibition Underage Drinking Essay Example for Free

Prohibition Underage Drinking Essay Throughout the years advertisement has played a big part in the growth and popularity of many products in our country. Since the 1920’s advertisements have been used for cars, clothes, food and materialistic things that people want or think they have to have. In the mix of all these advertisements, alcohol is the most used, sought after, and dangerous advertisement in the industry. After the prohibition the safety of the people has been the number one concern since alcohol hit the streets. Where we place the advertisement has more of an impact on society and community than the advertisement does on its own brand. Since 1933, when the prohibition ended, advertising was something that people didn’t know much about. The products that were sold by alcohol companies were all sold by word of mouth or by being the first to sell a big order to a local saloon. Now advertising is not only important but it is a necessity. Unlike the 1900’s, businesses currently make teams to go out and make charts, graphs, and plots of all cities with bus station, bus benches, billboards and even characteristics to the city that match the target market that the company is trying to attract. What makes this so dangerous is the fact that companies have gotten so good at placing advertising, that they already know who the advertising will influence in that city before they put it up. The reason why this is bad is because unlike in the 1920’s, now businesses and companies can find out what parts of the country and what communities drink the most in what areas . In the business world this is great because it makes maximizing your profits really easy, but what they don’t know is that it is hurting the community. The areas that these advertising companies target are low income families, poor communities, and neighborhoods that are known for alcohol induced crimes. This has not only made the problem worse but it has created new problems like underage drinking. Advertising is perceived by teens in different ways than adults perceive it. When a teen sees an advertising in these kinds of areas often they get confused about what is really being advertised and often teens don’t have the support in their life to ask about what it really is. They try and take what they see on the advertisement and match it to what they see in reality. Often the only similarities teens make the connection with is parties, dancing, and girls. But what they don’t know about is the consequences. Since the 1920’s the government has been doing everything they can to stop alcohol induced crime, but it has only gotten worse. In the united states 80% of college students between the age of 18-20 are said to consume alcohol when at college. The universities have tried to set strict policies for drinking and having parties on campus, but all it has done is make the college kids more rebellious and determined to not get caught. This can be a main contributing factor to drop out rates, car accidents, unprotected sex, fights, and alcohol poisoning that has been a concerning statistic for many universities. The consequences that the universities and even the government have set up for underage drinking are become so serious that it can now effect your entire life with fines such as a year in jail, $500 fine, 3 year probation, and a felony. This can effect students and underage drinkers from getting jobs, driver license, and going to school in the future. As you can see advertising since the 1920s was nothing like it is today. They relied on word of mouth to sell their product to the right place and now we have cheat sheets and charts to send companies to the right buyer and sometimes the wrong consumer. As a part of the 20th century revolution we have to deal with the problems that the advertising has created as well as learn about what the advertising has taught us.

Legacy of the Samurai Essay Example for Free

Legacy of the Samurai Essay For seven centuries, the samurai ruled Japan as the powerful warrior class. As a class of warriors and knights, they led society in feudal Japan. The loyalty to his lord was much more important than his allegiance to his friends, family and even the emperor. Their philosophy was one liberated him from fear, and for these reasons, the samurai came to be the dominate force throughout medieval Japan. War played a central part in the history of Japanese samurai. As regional clans gathered manpower, resources and struck alliances with each other, they formed a hierarchy centered around a toryo, or chief. This chief was typically a relative of the emperor and a member of one of the two dominating clan families of the pre-samurai era. Though they were originally sent to regional areas for a fixed four year term as a magistrate, the toryo usually declined to return to the capital when their terms ended. Their sons inherited their positions instead and continued to lead the clans in suppressing rebellion throughout Japan during the middle and later Heian period. (Cook 24) One main reason why conflict between clans was so predominant was because they were typically started as a result of land ownership. Only a fifth of Japans land was suitable for agriculture. The struggle for control of land eventually gave rise to the samurai class. The samurai eventually became a class unto themselves between the 9th and 12th centuries A.D. They were called by two names: samurai which means knights and bushi which means warriors. The samurai came from guards of the imperial palace and from private guards that the clans employed. They also acted as a police force in and around Kyoto. These forerunners of what we now know as samurai had ruler-sponsored equipment and were required to hone their martial skills. They gave complete loyalty to their daimyo (feudal landowner) and received land and position in return. Each daimyo  used his samurai to protect his land and to expand his power and rights to more land. The first samurai were servants, yet their advantage of being the sole armed party increasingly became apparent. By promising protection and gaining political clout through political marriages they amassed power, eventually surpassing the ruling aristocrats. (Kure 10-12) In the late 12th century, the two most powerful clans served the emperor of Japan: the Taira clan, and the Minamoto clan. These two families became bitter rivals, and in 1192, Minamoto Yoritomo led his clan to victory over the Taira. The emperor, the traditional head of the Japanese government, declared Minamoto Yoritomo shogun, the head of the military. However, Yoritomo used his new power to strip the emperor of all political power, make his position as shogun permanent, and set up a military dictatorship known as bakufu. So, the samurai went from being servants of the land-owning daimyos to being the rulers of Japan under the shogun. (Dean 21) Over time, powerful samurai clans became warrior nobility, who were only technically under the court aristocracy. When the samurai began to adopt aristocratic pastimes like calligraphy, poetry and music, some court aristocrats in turn began to adopt samurai customs. (Dean 22) In spite of various scheming and brief periods of rule by various emperors, real power was now in the hands of the shogun and the samurai. The reign of the samurai lasted until the late 19th century. The image of the samurai that is probably most well-known is that of a sword expert, brandishing his curved katana with deadly skill. However, for the first few centuries of their existence, samurai were better known as horse-riding archers. Firing a bow while riding a horse was a demanding task, and mastering it required years of relentless practice. Some archers practiced on targets tethered to a pole, which could be swung to make a moving target. For a time, living dogs were used as moving archery targets, until the shogun abolished the malicious practice. (Turnbull 45) The amount and form of a samurais training depended on the wealth of his family. In  lower-class families, sons were sometimes sent to village schools for basic education, but they received most of their samurai training from their fathers, older brother, or uncles. Training in martial arts was considered very important, and often began at age five. Sons of wealthy families were sent to special academies, where they were tutored in literature, the arts, and military skills. (Daidoji, Ratti, and Cleary 6-10) Swordsmanship was taught in a similarly relentless manner. The most recognized weapon of the samurai throughout history was the katana. The oldest swords were straight and had their early design in Korea and China. A katana was never worn without its companion sword, the wakizashi; it was a shorter sword with a broader blade. Together the two swords are referred to as daisho, meaning large and small. The word dai (large) represents the katana and the word sho (small) represents the wakizashi. The smiths who created the katana for the samurai are widely regarded as the finest sword makers in history. (Daidoji, Ratti, and Cleary 42) The samurais desire for tougher, sharper swords in battle gave rise to the curved blade. One of the biggest problems in making a sword is keeping it sharp. A weapon made with a hard metal will keep its edge, but will be brittle and prone to breaking. Japanese sword smiths solved this problem by making the core of the sword with a soft metal that wouldnt break. This core was then covered with layers of harder metals that were repeatedly folded and hammered until there were literally millions of layers of metal laminated together. The edge was so sharp that a skilled swordsman could slice a human in half with one blow. Upon completion, the sword tester took the new blade and cut through the bodies of corpses or condemned criminals. They started by cutting through the small bones of the body and moved up to the large bones. Test results were often recorded on the nakago (the metal piece attaching the sword blade to the handle). The samurai often gave names to their swords and believed it was the soul of their warriorship. (Sato 28-33) In addition to swords and bows, samurai used a variety of bladed-pole arms. One of the more common Japanese pole arms was the naginata, which consisted of a sharp blade two to four feet in length mounted on a wooden shaft that  was four to five feet long. The extra reach afforded by these weapons allowed infantry to hold attackers at bay, or make a first strike before an attacker with a sword could reach them. They were also very effective against mounted opponents. (Kure 170) A big change occurred in the late 15th century because of the consistency of war and the introduction of guns into battle. In the 16th century, European traders arrived in Japan for the first time. The Japanese paid large sums for their matchlock guns, quickly mastering the smithing techniques needed to mass produce the weapons. Although the gun is not traditionally associated with samurai, it was a major influence on Japanese warfare from that point on, allowing daimyos to raise large armies of relatively untrained men armed with cheap guns. Many samurai adopted the unreliable weapons, which were best used as a backup to the more trustworthy sword. (Turnbull 73) The sword played a very key role in the methods and philosophies of the samurai. Without the samurai bushido, they would be considered by modern terms to be heartless killers. Bushido means way of the warrior. It was at the heart of the beliefs and conduct of the samurai. The philosophy of bushido is freedom from fear. It meant that the samurai transcended his fear of death. That gave him the peace and power to serve his daimyo faithfully, loyally and die honorably if necessary. Duty is a primary philosophy of the samurai. In order for the samurai to truly be able to serve his purpose, death must be ignored. An excerpt from _Code of the Samurai_ exemplifies this ideology: _One who is a samurai must before all things keep constantly in mind†¦the fact that he has to die. If he is always mindful of this, he will be able to live in accordance with the paths of loyalty and filial duty, will avoid myriads of evils and adversities, keep himself free of disease and calamity and moreover enjoy a long life. He will also be a fine personality with many admirable qualities. For existence is impermanent as the dew of evening, and the hoarfrost of morning, and particularly uncertain is the life of the warrior†¦_ (15) Religiously, Zen Buddhism spread among samurai in the 13th century and helped to shape their standards of conduct, particularly overcoming fear of death and killing, but among the general populace Pure Land Buddhism was predominant. (Kure 12) Honor was so important to the samurai that they would frequently take their own lives in the face of failure, or if they had violated bushido. This honor-bound suicide became very ritualized, taking the form of seppuku. Also known by the more popular phrase hara-kiri, seppuku was a way for a samurai to restore honor to his lord and family, and to fulfill his obligation of loyalty even if he had failed as a samurai. (May 2) Ritualized seppuku involved the samurai wearing the proper garments while he was presented with the ritual knife, wrapped in paper. The samurai would then take the knife and cut open his own stomach, from left to right, with a final upward cut at the end. However, seppuku was not a solitary act, and few samurai were left to die a slow and excruciating death from disembowelment. Another samurai would typically stand behind the one committing seppuku, and behead him with a sharp sword shortly after the seppuku cut was made to spare him from unnecessary suffering. (May 3) The original motivations for this method of death may well have been purely practical. Cutting off ones own head is impossible, and the spirit was felt to reside in the stomach, slitting the belly open was felt to be the most straightforward (if not quickest) way to die and free the spirit. (May 5) Although, seppuku may seem crude in modern day society, it was the only way to regain ones honor, and looked upon as honorable even after the samurais decline towards the end of the 19th century. The role of the samurai during peacetime gradually declined, but two key factors led to the demise of samurai: the urbanization of Japan, and the end of isolationism. As more Japanese citizens moved to the larger urban centers of Japan, there were fewer farmers producing the necessary rice to feed the  growing population. The lavish lifestyle enjoyed by the shoguns and most daimyos started to eat away at the economic system. Many Japanese, including lower class samurai, grew dissatisfied with the shogunate because of the deteriorating economic circumstances. (Dean 37) In 1853, U.S. ships sailed into Edo Bay with Commodore Matthew Perry at the helm, intending to deliver a message from President Millard Fillmore to the emperor. Although the emperor was still considered a figurehead, the shogun truly ruled the country. President Fillmores message was clear. He wanted to open trade relations with Japan, he wanted shipwrecked U.S. sailors to be treated properly by Japanese soldiers and citizens, and he wanted to open Japanese seaports as a resupply stations for American ships. (Kure 167-9) In Perrys wake, a rift divided opposing views in Japan. Some wanted to reject the American offer, continue with isolationism, and maintain their ancient traditions. Others, however, realized that Japan could never defend their country when faced with the better technology of the western civilizations. They proposed opening the gates of Japan with the intention of learning everything they could from the Americans, terminating isolationism and becoming a stronger world power. Ultimately, the bakufu decided to open Japanese seaports for American resupply, and later decided to establish trade with America. (Avakian 41) The emperor initially refused to approve to the treatys conditions, but because he was merely the face of Japanese government, the bakufu went ahead with the treaty anyway. Several factions of rebellious samurai wanted Japan to stay the same, and therefore supported the emperor and began a civil war against the bakufu. To much surprise, they overthrew the shogun, ending the Tokugawa period and restoring the emperor to his rightful power. Lower class samurai took positions of leadership within the administration, controlling the government from behind the new emperor, a young man by the name of Emperor Meiji. This event is known as the Meiji Restoration. (Avakian 43-48) Throughout Japan at the time, the samurai numbered 1.9 million. The samurai in Japan were not merely the lords, but also their higher retainers, people  who actually worked. With each samurai being paid fixed stipends, the upkeep presented an immense financial burden, which provoked the emperor and his oligarchy to act accordingly. Whatever their true intentions, the oligarchs started a slow and deliberate process to abolish the samurai class. First, in 1873, it was proclaimed that the samurai stipends were to be taxed on a rolling basis. Later, in 1874, the samurai were given the choice to convert their stipends into government bonds. Finally, in 1876, this option of conversion was made obligatory. (Avakian 49-54) Finally, in 1876, the emperor banned samurai from wearing their swords, leading to the creation of a drafted standing army. The final bell had tolled for the samurai they no longer existed. Not surprisingly, this led to a series of riots from disgruntled samurai. One of the major riots, the Satsuma rebellion, eventually turned into a civil war. This rebellion was, however, put down swiftly by the newly created imperial army The new army was trained in Western tactics and utilized more advanced weapons. Ironically, the core of the new army was the Tokyo Police force, which was formed largely of former samurai who had helped the emperor regain his empire. This sent a strong message to the nonconformist, rebellious samurai that their time was indeed up. (Kure 172-174) The samurai continue to impress, and serve as a model for obedience, reverence, and loyalty on so many different scales. The incredibly rich heritage provided by this elite class of warrior leaders can be linked to the foundations of numerous facets of the life we lead today. Although the samurai cease to exist, their spirit of honor and discipline has found a home in modern times. From the kamikaze pilots of Japan in World War II, to martial artists and even modern businessman who look to bushido as a guide to living an honorable life, samurai continue to positively influence Japan today. BIBLIOGRAPHY Avakian, Monique. The Meiji Restoration and the Rise of Modern Japan. Boston: Silver Burdett, 1991. 38-54. Cook, Harry. Samurai: the Story of a Warrior Tradition. New York: Sterling, 1998. 22-35. Yuzan Daidoji, Oscar Ratti, and Thomas Cleary. The Code of the Samurai. Boston: Tuttle, 1999. 10-44. Dean, Arlan. Samurai: Warlords of Japan. New York: Scholastic Library, 2005. 19-37. Kure, Mitsuo. Samurai: An Illustrated History. Boston: Tuttle Publishing, 2001. 10-179. May, Nick. Seppuku a Practical Guide. Gaijin Gleaner (1997): 1-5. 1 Dec. 2006 . Sato, Kanzan. The Japanese Sword: A Comprehensive Guide. New York: Kodansha International, Ltd., 1983. 28-80 Turnbull, Stephen. Samurai Warfare. New York: Sterling, 1996. 44-73. Yamamoto, Tsunetomo, and William S. Wilson. Hagakure: the Book of the Samurai. Tokyo: Kodansha America, 1983. 17-65.

Accounting Essays Tax Evasion Popularity

Accounting Essays Tax Evasion Popularity Tax evasion is a national pastime that is growing ever more popular. Nick Montague defines taxation as the means by which a civilised society performs that sometimes-uncivil task of taking money from one group in order to give it to another. This definition highlights an important purpose served by taxes. As it is already known, that taxes are a fiscal policy instrument used by the government to achieve broad macroeconomic goals. Generally speaking, taxes are a means used by the government to provide its residents with amenities and facilities like hospitals, safety and education. Thus, any shortage in revenue means that the people wouldnt be able to avail the benefits. From this perspective, as law-abiding citizens, it is imperative for people and corporations to pay taxes. Despite, this common knowledge, tax evasion is prevalent in the society, even worse, individuals and corporations go through great length to devise tactics of evading taxes. The main reason why individuals and corporations engage in tax evasion activities is that it increases the level of disposable income and profits respectively. Tax evasion is defined as the failure to meet tax liabilities by illegal action, such as not declaring income. Needless to say tax evasion is a criminal offence. Prior to starting a discussion on tax evasion it would be essential to briefly highlight that in the UK, tax administration is divided between two departments of state, the Inland Revenue and Customs and Excise. The Inland Revenue administers Income Tax, Corporation Tax (on company profits), Capital Gains Tax, petroleum taxation (relating to oil exploration and extraction in the UK and surrounding waters) and Stamp Duties (e.g. on land transactions). The levying of VAT, tax on gambling and customs and excise duties is the responsibility of the Customs and Excise Department. In addition to these two revenue departments, local authorities levy the new Community Charge (poll tax) and the Department of Social Security is responsible for national insurance contributions. Often tax evasion is confused with tax avoidance. According to Denis Healey, former UK Chancellor of the Exchequer: The difference between tax avoidance and tax evasion is the hickness of a prison wall. This paper will aim to present an in depth analysis of why individuals/companies engage in tax evasion. It will also analyse whether the self-assessment system encourages or discourages tax evasion. And, finally the paper will conclude by evaluating the efforts made by the government to combat tax evasion. It must be highlighted that taxation is used for many other purposes than raising revenue. Some writers have argued that the purpose of taxation can also be seen as an instrument of economic and social policy to influence behaviour. In other words, it can therefore be the intention of the tax that it is avoided. For example, it has been argued that higher taxes on alcoholic drinks (Cook and Moore, 1994, Irving and Sims, 1993) and tobacco (Viscusi, 1994) would reduce the consumption of those products and lead to improvements in the health of the population. In the UK, Inland Revenue has, traditionally, had a deferential approach towards income. With the introduction of self-assessment system from 1996/7 there has been a movement away from that stance in recent years. Evasion of taxes Tax evasion analysis typically assumes that evasion involves individual taxpayers responding to some given policies. However, evading taxes could require the collaboration of at least two taxpayers. Detection depends on the costly avoidance activities of both transacting partners. An increase in sanctions leads to a direct increase in the expected cost of a transaction in the illegal sector, but it may also increase the incentive for the partners to cooperate in avoiding detection. The total cost of transacting in the illegal sector can fall, and tax evasion may increase. Most countries tend to follow a progressive taxation system, more the income more tax would be levied. From this perspective it might appear that it is unfair for the government to levy more taxes on individuals/companies for generating more income for the economy and themselves. However, it must be a noted that in addition to boosting the economy, it is governments responsibility to think about economic development and welfare of everyone. They have to balance economic growth and economic development. This concept has been debated and the viewpoint of unfairness of the tax system has led parties to evade them, in other words, discovering ways and means of not paying the dues to the government. Research studies conducted to find out the extent of the UK black market economy indicate that it has increased. The number of unincorporated business accounts and company accounts received annually by the Inland Revenue have increased from 2m to 2.25 million and from under 600,000 to nearly 700,000 respectively between 1984/85 and 1988/89 alone (Inland Revenue, 131st Annual Report, 1989). Surveys conducted by Brown, Levin, Rosa and Ulph (1984) concluded that about 5% of workers in Britain held two or more jobs and that the income tax lost from second job tax evasion probably amounted to around 1.1% of income tax receipts or 0.3% of national income. Their survey excluded evasion by persons who have only one job (which includes large numbers of the self employed), Capital Gains Tax and VAT evasion, and evasion of tax by companies. In response to deterring people from engaging in tax evasion, Inland Revenue introduced the self-assessment system, very simply, is a way of working out and paying tax. As required by the Inland Revenue (IR), self-employed people, company directors, minister of religion are required to fill up the self-assessment form at the end of every tax year. Supporting documents are provided to make it easier for the people to fill up the form and submit it. With the improvement in technology, IR offers business services for employers, individuals, contractors, companies and agents, option to fill up the forms online, which ensures automatic tax calculation, quicker repayment, and online acknowledgement which is safe and secure. Thus, IR is removing any possibility of hassle and introducing the convenience factor to make people comply with the tax requirements. Many initiatives have been taken to combat tax evasion. In the UK, for instance, attempts are being made to increase co-operation between the Inland Revenue and Customs and Excise. This has involved joint policy consultation and improvements in exchanging information. One particular initiative has been to set up a joint unit to provide a single source of information and advice for businesses facing financial difficulties and who wish to enter into voluntary arrangements. A step in this direction has been that of the European Union Savings Directive. It aims to counter cross border tax evasion by collecting and exchanging information about foreign resident individuals receiving savings income outside their resident state. The Government believes that exchange of information between tax authorities is the best way to ensure that individuals pay the right amount of tax on cross-border income from savings. The Government therefore supports the Directive, the ultimate aim of which is effective taxation by exchange of information. The above is a major step towards decreasing evasion of tax. The above highlights the importance of transparency in accounts and benefits of sharing information across the countries. Introducing VAT was also an attempt towards tax harmonisation and making it more difficult for companies to evade tax. The recent scandals of Enron and Parmalat have highlighted the importance of having transparency. VAT was introduced to combat cheating, smuggling and minimise tax evasion. The same principle was behind harmonising VAT in the EU one of the advantages was the limited possibility for fraud in the supply chain. However, it was found that VAT system was used to systematically defraud tax administrations. Despite the efforts made to minimise tax evasion, fraudsters have detected the inherent weaknesses that exist in the controls exercised and have been exploiting those weaknesses for their own financial gain. It was found that with the introduction of the VAT and intrastate system, compliance costs had been reduced by approximately two-thirds. It is a known fact that taxes in any form, whether direct or indirect, is a source of revenue for the government. Government tends to use tax money either from individuals or businesses to fund various country development projects and work towards providing a better living condition to its citizens. While this is an idealistic picture about the motive of the government, in reality, people tend to evade taxes for many reasons. It has been a subject of constant debate to find out the best measure or basis for taxation and the latest taxation system for indirect tax is the consumption base. It has been argued that it would more suitable to charge taxes based on the consumption made. VAT is the tax system which follows the above mentioned tax base. The purpose was not only to curb tax evasion but also be an efficient model for taxation. The European model of the VAT system has been applauded and adopted by many countries as it is a common belief that VAT system based on the European mode l provides least possible way of evading tax because it has a system of invoicing which helps in establishing an audit trail. Authors like Cnossen have listed the various advantages associated with the following the VAT system. Amongst other things, to ensure that tax evasion is minimised, the government needs to look into improving tax compliance. The following pointers were suggested to improve tax compliance: Training employees so that they have an understanding of the entire system of tax administration. There should be better publicity about how the tax system works, the benefits derived from complying with the tax system and how the IRS deals with abuses of the system. Making the procedure automatic to eliminate any possibility of reducing unscrupulous practice. Simplification and fairness is required because continuous changes and complexity in tax law have a negative effect on compliance. Also the law should be applied consistently. Organisational structure should be arranged so that taxpayers issues or problems can be resolved through a single point of contact. There is also a need for specialisation so that expertise of particular industries may be developed to improve dealings with taxpayers and there should be better customer service. Better and increased cooperation with state, local and foreign governments is required to tackle the problem. More assistance should be provided for small businesses to help them comply and increase their awareness levels. Coordination of compliance efforts would be required and incentives must be provided when people comply and penalties must be imposed when people evade taxes. A more organised approach to influence legislation A sense of responsibility must be inculcated in the people towards taxes. It is easier to get something done when people take responsibility towards it. Inland Revenue faces problems to tackle the problem due to shortage in trained tax inspectors, reflecting the departments more general difficulty in recruiting and retaining staff. Research studies conducted in this area have indicated that people tend to move towards the private sector where pay and conditions are perceived to be better. The department believes that the situation can only improve when there is more political commitment in Government to tackling evasion, supported by the allocation of the necessary resources to pay inspectors competitive salaries. Conclusion In summary it can be said that though steps have been take to minimise tax evasion yet it exists and continues to exist. Despite the efforts made towards curbing it, there will always be elements in the society who would come up with mechanisms to defeat the system. The challenge therefore lies in keeping up the efforts to minimise tax evasion. As individuals taxes must be paid accurately and as corporations ethical business practices would ensure that illegal activities like tax evasion could be kept at bay. Thus in conclusion it can be said that even though tax evasion appears to be a national pastime that is growing ever popular, measures are being devised to combat it. BIBLIOGRAPHY Melville, A. Taxation: Finance Act 2004, 10th Edition, (2004), Financial Times, Prentice Hall, London El-Agraa, A.M., The European Union Economics and Policies, (2001), Sixth Edition, Prentice Hall. Gwartney, J.D., Stroup, R.L., and Sobel, Russell, S. Economics Public and Private Choice, (2000), Ninth edition, Dryden Press JOURNALS AND ARTCILES Agha, A. and Haughton, J. (1996), Designing VAT Systems: Some Efficiency Considerations, The Review of Economics and Statistics, Vol. 78 (2) pp 303-308 Joumard, I. (2001), Tax Systems in European Union Countries, OECD Working papers ECO/WKP(2001)27 Nam, C.W., Parsche, R. and Schaden, B. (2001), Measurement of Value Added Tax Evasion in Selected EU countries on the basis of National Accounts Data, CESInfo Working Papers 431. Ohsawa, Yoshiaki (2003), A Spatial tax harmonisation model, European Economic Review 47, pp 443-459 Scabrosetti, S. (2002), Tax System and Reforms in Europe: France, Societa Italiana di economica pubblica, Working papers 186/2002 Shoup, C.S. (1957), Some distinguishing characteristics of the British, French, and United States Public Finance System, American Economic Review, Vol. 47 (2) pp 187-197 Verwaal, E. and Cnossen, S (2002), Europes new border taxes, JCMS Vol. 40 (2), pp 309-330 Entrepreneurship and Growth: Tax Issues, (2002) Directorate for Science, Technology and Industry. OECD. Indirect Tax Treatment of Financial Services and Instruments, (1998), Report of the OECD

Avoiding the Retirement Bust Essay -- Expository Classification Essays

Avoiding the Retirement Bust    A recent Gallup poll indicates that nearly 75 percent of 30-to-49 year olds worry about not having enough money to live a comfortable retirement. In addition, 60 percent of those polled say they don't earn enough money to save for retirement. What do these recent polls suggest about many of the baby boomers' financial concerns? Fortunately, for those individuals who are inclined to take charge of their own destinies, several types of tax-deferred retirement savings exist. The government introduces these various retirement savings options to meet the specific needs of three distinct groups of income earners: the self-employed, employees of businesses offering retirement savings incentive plans and just about anyone else who has earned income and is interested in saving for the future.    The first type of option is known as either a Keogh or a Simplified Employee Pension (SEP) plan. These retirement savings plans were created for individuals who either have self-employment income or are partners in their own business. In bo...

Perceptions of Administrative and Academic Support Services by Student :: essays research papers

Perceptions of Students in MSA Courses â€Å"Perceptions of Administrative and Academic Support Services by Students Taking Courses in the Master of Science in Administration Program† Abstract This paper focuses on the analysis of empirical data relating to the perceptions of students currently enrolled in courses offered in the Masters of Science in Administration (MSA) program at Saint Michael’s College (SMC) in Winooski, Vermont. A survey was designed and administered to 95 students in an effort to capture their perception of the quality of academic and administrative support services available to graduate students. Specific attention was given to the areas of enrollment services, financial services, library services and advising. The subjects generally rated these services somewhere between â€Å"average† and â€Å"excellent†. Comments written-in by subjects provide information that can be used to improve the students’ experience with various MSA Program services. Perceptions of Administrative and Academic Support Services by Students Taking Courses in the Master of Science in Administration Program at Saint Michaels College Customer perception surveys are a means of measuring how customers rate their experience with products or services. The result is a quantitative measure of their levels of satisfaction. By repeating the survey at regular intervals, it can be determined whether customers' perceptions are improving or deteriorating. Based on this information, changes can be made in services and marketing strategies. By later repeating the study, it can be determined how effective the changes have been in improving how a customer rates their experience. In an interview with Paul Olsen, Associate Director, Master of Science in Administration Program, we learned that the MSA program has not conducted a survey of students enrolled in the program to identify levels of satisfaction with services and programs offered. There has been one formal survey of alumni, completed in the spring of 1996 by SMC undergraduates in a Research Methods class (See Appendix D). This survey was conducted to gather information pertaining to overall satisfaction with the graduate program, whether the alumni’s goals and objectives had been met, and demographic data on program alumni. Our team believes that a survey of students currently taking MSA program course could provide information that would be tremendously helpful in assisting the college to assess the efficiency and quality of its services. Our operating premise is that an individual’s first experience with an organization has a direct impact on their long-term impressions and overall senses of connectedness. Therefore, Perceptions of Administrative and Academic Support Services by Student :: essays research papers Perceptions of Students in MSA Courses â€Å"Perceptions of Administrative and Academic Support Services by Students Taking Courses in the Master of Science in Administration Program† Abstract This paper focuses on the analysis of empirical data relating to the perceptions of students currently enrolled in courses offered in the Masters of Science in Administration (MSA) program at Saint Michael’s College (SMC) in Winooski, Vermont. A survey was designed and administered to 95 students in an effort to capture their perception of the quality of academic and administrative support services available to graduate students. Specific attention was given to the areas of enrollment services, financial services, library services and advising. The subjects generally rated these services somewhere between â€Å"average† and â€Å"excellent†. Comments written-in by subjects provide information that can be used to improve the students’ experience with various MSA Program services. Perceptions of Administrative and Academic Support Services by Students Taking Courses in the Master of Science in Administration Program at Saint Michaels College Customer perception surveys are a means of measuring how customers rate their experience with products or services. The result is a quantitative measure of their levels of satisfaction. By repeating the survey at regular intervals, it can be determined whether customers' perceptions are improving or deteriorating. Based on this information, changes can be made in services and marketing strategies. By later repeating the study, it can be determined how effective the changes have been in improving how a customer rates their experience. In an interview with Paul Olsen, Associate Director, Master of Science in Administration Program, we learned that the MSA program has not conducted a survey of students enrolled in the program to identify levels of satisfaction with services and programs offered. There has been one formal survey of alumni, completed in the spring of 1996 by SMC undergraduates in a Research Methods class (See Appendix D). This survey was conducted to gather information pertaining to overall satisfaction with the graduate program, whether the alumni’s goals and objectives had been met, and demographic data on program alumni. Our team believes that a survey of students currently taking MSA program course could provide information that would be tremendously helpful in assisting the college to assess the efficiency and quality of its services. Our operating premise is that an individual’s first experience with an organization has a direct impact on their long-term impressions and overall senses of connectedness. Therefore,

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INTRODUCTION In California, 2013 marked the direst year on record. Rainfall precipitation statewide was 7 inches, while the previously recorded driest year dates back to 1898, with 11.6 inches. So it was no surprise that on January 27th 2014, Governor Brown declared California in a drought state of emergency and directed state officials to take action (DWR). The Department of Water Resources has reduced water allocations from the State Water Project to zero percent, affecting 29 public water agencies. Not only has the current drought impacted California on a political level, it has evoked panic in the public, especially farmers, who rely on a steady water supply to make their living. There is an urgent need for a solution, but little agreement on an action. Conservation approaches have always been in play, however another proposed solution involves the production of potable water through the process of desalination. Desalination involves the removal of salt and other minerals from saline water to produce pure water. Specialized facilities, referred to as desalination plants, utilize this process to generate fresh water from seawater and brackish ground water. The water produced by these plants can then be used for human consumption and agricultural purposes. Therefore, the construction of desalination plants is being considered as an answer to the state’s current water crisis. Although desalination offers the significant benefit of an increased water supply, there are negative environmental impacts. The problem is its extreme energy demands resulting in high emission of greenhouse gases. Background Desalination is a not a new idea; President Kennedy opened the first desalination plant in 1961. Although interest began in 1952 ... ...lifornia’s water future. Desalination offers a benefit like no other, especially during situations of drought such as the one California is currently experiencing. With a constant supply of fresh water through desalination, farmers will not be subjected to water cuts and thus a reduction in agricultural production. The output of 3 to 4 desalination plants will be large enough to provide water to both the agriculture and the people of California. Conclusions Like any political policy, limiting the number desalination plants in California has its benefits and its costs. The potential water supply produced by these plants will be cut in half. However this is an acceptable cost when you consider the lowered potential of environmental harm. Both sides of the debate will never be in harmony, although the proposed policy offers a compromise that should be considered.

Theory and Practice of Urbanism since 1945

Theory and Practice of Urbanism since 1945Urban context Noteworthy development of metropoliss ; with the two facets: population and country ; has made the 19th century a singular period in Europe. The industrial revolution, population enlargement every bit good as the development of economic market were factors that contributed to this growing, which are familiar to history of urban in Europe. In footings of facing these force per unit areas of human ecology of urban substructure, with an purpose to retain political, societal, and aesthetic, metropolis functionaries put attempts into direction and ordinance of their metropoliss. Many Europe metropoliss has transformed with the developed planning during a 19th century, their districts were enlarged, walls and munitions were eradicated, and more unfastened infinites were provided for urban citizens. Almost half of the century from the terminal of the Second World War, the town planning theory had a figure of critical displacements and two singular alterations of town planning has been perce ived: † From the contriver as a originative interior decorator to the contriver as a scientific analyst and rational decision-maker† . As a affair of fact, the point of position of the town planning really dragged out back into the history. The be aftering itself occurred within a circumstance of urban development that was traveling to transport on, with program or even non. The metropolis functionaries tried their best to administrate their metropoliss enlargement and to represent that development every bit much as they could. Refering on the sectors of wellness, hygiene and flows of traffic, the position of the modern planning metropolis is seeable. At the terminal of the 19th century, the theory of several urban theoreticians as Camillo Sitte, Ebenezer Howard, Joseph Stuebben and Raymond Unwin was about Cities – particularly capital one – had been following the procedures that were modified in a period of the 19th century. Since 1970, Ildefons Cedra, foremost believing about the thought of a functional, hygienic metropolis, he combined and developed two theories, including: â€Å"Theory for the Construction of the city† and â€Å"General Theory of Urbanization† . Hence, his proposal led to the uniformity of all the signifier of colony. In instance of Antwerp, at the star of the 19th century, Nieuwstad became a military base during the first period of the 19th century. The emperor requested the building of Bonapartedok and Willemdok. Port activities lifting helped Nieuwstad holding the current visual aspect of dock country of het Eilandje. There was a pronounced lessening in utilizing recesss and canals for internal pilotage. Their chief map is for sewerage of families and fouling trades, therefore the canals turned into an beginning of diseases, and steadily befogged. At the terminal of the 19th century, the quays, borders of the River Scheldt was straightened. As a consequence, the whole country was destroyed, the new quays became the topographic point for developing heavy port activities but the relationship between the quays and the metropolis was cut by the wall along the quays.In the yesteryear, Antwerp faced with the growing of population and the hygienic job of lodging. Today, Antwerp has to face with the fact that the population will be decreased. Furthermore, Antwerp, today, is non every bit attractive as it was in the yesteryear and the fact that it becomes an derelict metropolis. Bernardo Secchi’s theory about Public Sphere mentioned that an attractive public infinites can assist to pull people and work out the job of the migration. More on that, he ever pays an attending on survey the history of the metropolis. †The whole history of the metropolis can be written maintaining in head the compatibility or mutual exclusiveness of the people [ †¦ ] Intolerance denies propinquity, it separates and creates distance between activities, edifices, public infinites, their dwellers and users† Bernardo Secchi. Besides, the supply of the theoretical edifice capacity and the mix-used inclination of development draw up the vision for the regeneration of Antwerp. Introduction Nieuw Zuid is the name of the undertaking which located between Scheldts Quays, Namenstraat, Jan van Gentstraat, Brussels Street and the Ring. The undertaking is the portion that extended from the Scheldt to Antwerp South Station and the bing Singel to the railway Antwerp Central-Boom Puurs. To be more inside informations, the undertaking graduated table is 70 hectare included 30 hectare of new residential development with about 2000 lodging units and comfortss in forepart of the quay. From get downing of the trading activities on the port in the 60s, the country was wholly disregarded. Until 2006, the gap of the Palace of Justice and the redevelopment of the former cargo station of Bank of Breda someway have positive consequence on this abandoned country. Since spring 2010, the proprietor of most of the country of New South and the developer of the country every bit good open the competition between interior decorators to happen the solutions and do the vision for the site and the victor is a squad on the Italian bureau planning Studio Associato Secchi-Vigano . Furthermore, Nieuw Zuid has an appropriate place in the metropolis of Antwerp. It creates the flexible joint between the 19Thursdaycentury metropolis and the present storage and the south issue composite of the Antwerp ring. To be more item, the country of the site is divided into four parts included: quays, undertaking Niew Zuid, Resruimtes and Konijnenwei. Nieuw Zuid are designed to be a mix-used territory – Covering more or less 2000 houses – 20000 to 40000 square metre are spent for local comfortss. -40000 to 70000 square metre will be local installations and offices. – Commercial maps occupy about 20000 square metre ( stores, eating houses, †¦ ) Green countries is one of the most critical standards that the Antwerp metropolis and Developer want to pay more attending in this country. Because the proportion of green infinite inside the metropolis is deficient. Therefore, 15 estates of park of Konijnenwei and about 5 estates of green country and a additive park on the quays are someway can be compensation for the deficit of Antwerp metropolis. In this paper, the elements, grounds and factors of this undertaking will be analyzed, examined and compared thorough the relevant theories of station war period. Strategy ( Structure Plan of the City ) Antwerp Zuid, today, is a really dynamic country in the metropolis with many â€Å"horeca† and cultural maps. In the Structure Plan of the metropolis, the ultimate mark is to do an effort to continue, stress and better these maps with the available financess of land in the local country. The development of Nieuw Zuid undertaking is the publicity of the procedure to work and do full usage of the value of the site. Through the yesteryear, the military substructure of the Citadel is still exist and, of class, it plays an of import function in the maps of the country. Furthermore, this site is considered as a boundary, an border to split and divide the 19Thursdaymetropolis and the outer life in southern small towns. In fact, Antwerp is the 2nd biggest metropolis in Belgium, therefore the land that still keeps its ain natural feature like Nieuw Zuid is truly value. Besides, it place is straight perpendicular with the Schedts river, the lone one river run through the metropolis and that give the footing and chance to repossess this site and make new image for Antwerp City. Since 1992, the international competition and exhibition named â€Å" Stad aan de Stroom† somehow showed the ability to alter and make the vision for this country is feasibleness. At that clip, the procedure was delayed and developed by its proprietors subsequently. The chief construct of the Structural Plan mentioned about how to make strong physical links with the 19Thursdaycentury portion of the metropolis and with the binnenstad every bit good. Furthermore, it besides about how to widen the connexion between the interior land with the quays and the river every bit good. To be more specific, the purpose of the undertaking is to make a mix-used metropolis, combine all facets of lodging, commercialism, services and somehow to go a topographic point to counterbalance for the city’s lacks. Besides, the public infinite and reorganisation the Spaghetti node can be a important func tion in the manner to organize the construction of this country. Evaluation: In general, the vision, the first attempt to restitute this urban country was taken in the yesteryear and the metropolis, developers somehow acknowledge the possible the value of the site. They already pointed out all the chief elements, positions and the manner to develop Nieuw Zuid for the hereafter. Some maestro program were made and some more of import things were showed but the most critical things is how to transform all of these things in to world? Bernardo Secchi, theory about the populace sphere and theoretical edifice capacity for Structure Plan Bernardo Secchi ( 1934 ) was an designer, theoretician and urban planning. For about 50 old ages, he was ac centre of all the statements and arguments of European and Italian about the urban design. His research was placed on the discant about the infinite and society and his theory was affected by station 68 Gallic theoretician. Harmonizing to his pattern, he designed and gave programs and vision for several metropoliss in Europe, consisting Brussels, Antwerp, Milan, Lecce, Paris, etc. In 1990, he and Paola Vigano established the Studio. Harmonizing to his theory, he believes that the capacity of adjustment of signifiers of appropriation over several clip period is one of the of import facet of the populace sphere. Critical to his attack was a trust that mundane activities are able to happen merely if there was sufficient clip, supply for the new wonts to detect. Therefore the design of public infinite must implicate â€Å"†¦a slower gait, in which mundane wonts can once more lawfully play a function. Too frequently there is a refusal of the infinite of life which is a uninterrupted building site, continuously traversed by mobile populations and activities, ne'er making a recognizable stable status. There is a necessity for a narrative which, as Wim Wenders says, â€Å"protects its ain characters.† One of the ultimate mark of the metropolis Structure Plan is deriving the denseness, FAR every bit good in the urban country and stressing the urban characteristic and that is the â€Å"solid† urban countries. â€Å"Theoretical edifice capacity is based on an stock list of all unbuilt tonss in 1998. Different classs are distinguished based on their characteristics and official denomination. A first estimation was made based on the densenesss of the specific built contexts. Some Numberss were adapted based on informations deducing from new undertakings ( Nieuw zuid, Eilandji, Prestibel, etc.† ( Beginning: SECCHI, Bernardo ; VIGANO, Paola, Antwerp Territory of a new modernness, Amsterdam SUN, 2009, pp-163 ) The degree of consummation was based on a rectification component, for secret plans by the side developed roads, examined vacancy and neglect rate, edifices have a consummation rate of 30 % over a decennary and 41,4 % over a period of 15 old ages ; and even ranges to 50 % over ten old ages if holding all right economic encouragement policies. The completion rate may increase to 70 % in lodging and urban development countries. It is able to construct 15.088 lodging units over 15 old ages with economic encouragement. The Striga the type of the lodging block that used to domain the construction of the maestro program. A high spot in this figure aims to demo the function and assortment of unfastened infinites. Besides, the agreement of unfastened infinites are make a signifier to form the handiness, that is means when come ining the edifices each one have cross the public infinites. On the one manus, public infinites, unfastened infinites play a important function based on the theory, unfastened infinites are the centre of the block, the connexion between two edifices and all of these infinites are unfastened to the street. Therefore the denseness, FAR every bit good can hold topographic point to be increasing. On the other manus, the denseness of the site is ever kept the balance with the porousness. The tallness of the edifices is limited and have a good agreement, the floors of edifices is limited by the breadth of streets and the huge infinites between edifices. It is a clear rule of the Striga . Besides, the transit web strategy in this site is complicated, the new construction helps to simplify the strategy of transit. With these theory and accommodating the demands of the metropolis of Antwerp, the squad of Secchi- Vigano won the competition on September 2012. Schemes that highlight the yesteryear as a cardinal component as the present. The urban undertakings must be done that based on the peculiar survey of the history of urban of the country, typically for bing spermous undertakings and programs, whether or non they have been finished. Precedences can be set up thanks to these programs and undertakings that needed for the growing of the metropolis and stairss are pointed out for the midterm. However, the hereafter of the metropolis does non hold to history, the purpose of the urban historical survey is giving the footing information for the design to vouch the integrating with the bing metropolis. â€Å"The aspiration is to an urban linguistic communication that reflects and demo continuity and discontinuity with the Antwerp tradition. That shows that an advanced and sustainable vicinity is besides a converting piece of architecture of the city.† The Striga, public and private. A mix-used urban country, flexible mobility As an against to the functional planning of the metropolis, the sensible combination all of the maps to make a mix-used metropolis is acquiring understanding of occupants, by the manner, making this thing can hedge the struggle of all maps. Between 19Thursdayand 20Thursdaycentury, the traditional mix-used metropolis of this period was become a paradigm for planned multi-functionalism. Because of its benefits, there is a strong inclination of urban development based on the mix-used thought. Decision

“Of Mice and Men” is chiefly concerned with imprisonment and repression Essay

How does Steinbeck present such themes inside the nove permitte?All of the characters within Steinbecks Of Mice and men have a breathing in, unless this dream is unobtainable because they argon trapped, inside the spread head and inside themselves. They can non run short out because of their carriage style and their need for employ and money.Lennie and George dream of having their birth spreading and live off the fatta the lan yet they hold each otherwise back. George represses Lennie, he has become bid a tyro to him merely willing not allow Lennie grow up, Lennie cannot call on the carpet without Georges permission. What argon you gonna say tomorrow when the boss asks you questions? Lennie, however, realises that George c atomic number 18s for him and he has learnt to manipulate George, If you dont take me you single jus got to say so, and Ill go off into those hills right there.Lennie exonerates George guilty, so that George feels that he has to stay with him. Neither will let each other go, as incomplete knows about life without them. George and Lennie travelling unitedly is unusual Aint m any(prenominal) another(prenominal) guys travel around together and this gist that they are left(p) as outsiders. new(prenominal) workers turn up alone so have to fit into scatter life and into the group but as George and Lennie are together, they become unapproachable, as other workers are confused about their friendship. After loss Weed George and Lennie believe that they have fly from their problems however whilst Lennie is there they can never truly escape their problems as they will just follow them from home to leadThe marginalised characters are repressed, because of their age, sex, or race. Curleys married woman has no name she is just the stereotypical woman. glasss dog alike has no name and the two are on the equal level on the ranch. Being married to Curley, she has disposed up her right to freedom, as at the date women wer e just expected to be a good wife aint I got a right to talk to nobody? Curleys wife has dreams, like the others which she can never achieve Coulda been in the movies an had nice clothes. She is trapped in the ranch she could pass around but would not be able to support herself, as all she has is Curley.Curley, whilst he descryms like he is in control of his life, is imprisoned within his personality. Curley is the Boss son and feels that he must live up to the Boss temperament and be an unofficial leader for the ranch workers, the fact that Slim seems to have interpreted this role angers him. He is married and uses this to his advantage, he has somewhatthing that the others do not have and uses this to restrict the others and show off, seems like Curley is cockier than ever since he got married.However, Curley cannot control his wife and is paranoid that she whitethorn be seeing another worker, he is looking for her throughout the text, he knows her sexy nature and suspects others of organism with his wife. It is pointed out by others that Curley is like a lot of other little guys. He hates big guys he feels that has to prove himself, just because he is centre does not mean that he isnt strong. Curley likes to be in control and make others panic him and this holds him back, if he behaved like any of the ranch workers then it is likely that he would be accepted but he cannot change himself now.At the time of the novella, baleful people were discriminated against and Crooks is an example of this. He is left to live alone and we rarely see him. If Lennie had not gone into his room and utter to him then we would have never met Crooks or learnt about him. He is never apt(p) a outlook to speak or voice his opinion. The majority of the ranch workers were knotted with the discussion about glaze overs dog but Crooks being in another room was never involved. Crooks knows being black is the reason for his isolation score Im black but he cant leave the ra nch because he is crippled so he is imprisoned somewhere he is ignored.On a ranch where works is all there is to do Candy brings life difficult. He is the eldest and this prevents him from working(a) and lovingising. When the others are playing horseshoes Candy is not, he is talking with the other outsiders, George and Lennie, in the barn. Candy is not given chance to think or consider suggestions, during the communication about his dog he seemed pressured into the decision. Carlson is discourse at him rather than to him and he is given in truth little time to figure a counter argument.The town where the ranch is situated is called Soledad, which means, in Spanish, loneliness or secluded. George and Lennie have to walk miles to reach the ranch, suggesting that it is isolated. erstwhile on the ranch workers are stuck doing the same monotonous tasks daily. Whilst workers could escape from that particular ranch, it would only be to find another. Because of the Depression, worker s were stuck travelling from place to place in search of work and once they had found one place, some were reluctant to move on for fear of not being able to find any more work. Migrant workers were very low down in the social hierarchy and found it difficult to break out, as they needed the money.Steinbeck presents themes of imprisonment and repression well, with many a(prenominal) ideas not apparent on the stolon read. His novella is a look at life in 1930s the States and he manages to show how life was for many different types of people and shows how everyone was trapped in some way.

Leadership And Change Management In Businesses Commerce Essay

Change is portion of every organisation. Every decennary informants autumn of a great organisation. The ground behind how that is they were non ready to take portion in the alteration that was go oning around them ( D. Ambani laminitis, Chairman Reliance Group Ltd ) .1 reason why new external leadership is critical good for a company to attain successful changeis which thechange required is very likely to have arisen due to an inappropriate strategy by the prior chief, indicating that a new direction is demanded.2: – Why do we necessitate alter direction?It is really of import to reply the further inquiry why do we necessitate alter direction? Change direction has attributes rather similar to Organizational Development. Than why is at deeds that place a demand to develop a new profession? Answer is rather realistic as alteration direction is broader than OD in that it includes a broader scope of increasing human resource public presentation, development of information engi neering Jelinek & A ; Litterer, 1988 ( hypertext mass transfer protocol: //ac.aua.am/gohar_grigoryan/Public/Fuller/273.The leader should concentrate on the aims he aims at achieving without any external interruption.

2. ‘Royal Mail ‘ Introduction2.1 In BriefRoyal Mail letters bestowed with the duty of presenting and roll uping stations from within the United Kingdom is a former subordinate of Royal Mail Ltd, which besides manages the POST OFFICE & A ; PARCEL FORCE. Attained its separate human individuality in the twelvemonth 1986 ( hypertext transfer protocol: //en.Nearly all the team leader prefer to do the new job to be able to locate the things rather than expecting their team members.uk/1/hi/business/8304722.stm ) .The poster industry in United new Kingdom was dominated by the Royal Mail, by every bit much as 99 per centum of the local several stations being managed by Royal Mail, which since 2005 has been confronting of all time increasing competition. Technological promotion is another later external issue the has reduced the possible market size as The Royal Mail posts 9 million less letters than what it used to in the twelvemonth 2005 ( hypertext transfer protocol: //new s.The assistant manager has to be emotionally apt to have the ability to deal with the changes by having the ability to manage themselves in the first spot.

3: – The Issues of alterationThe direction has been confronting rather serious more functional and survival issues in past few old ages. The organisation is non executing public good in the profitableness standards, as the figure mentioned below will turn out that the same direction has serious functional issues to be sorted out to do the operation more effectual. Ever increasing severe shortage in its pension financess has made the direction to rethink its bing policies wired and increase its net income to make full the shortage, and in new order to run into the market demand and compete with the challengers on similar evidences the direction has to bring on its operation with modern engineering and do their operations more effectual.3.Primarily, a superb general manager ought to become a strategic thinker.stm ) . It faced serious issues associating to its traditional methods of screening and delivering, which were critically evaluated to be the premier cause of its los ingss. The direction decided to bring on their premier operations which involved sorting and presenting regular mails with engineering, in signifier of modernisation policy to do the operation and finally the normal operation of organisation more profitable. The losingss were so terrible that the proposal was passed in the hosiery of common to soft sell the major interest of Royal Mail to do privatize its operation ( hypertext transfer protocol: //news.Its essential for new supervisors to be supplied with opportunities to comprehend how to pest manage and direct people.

3. 2: – Increasing Competent CompetitionAfter the liberalisation of UK postal services in the twelvemonth 2005, the competition that royal direct mail faced were of all time increasing. A really good illustration was confronted to the direction when they lost the contract of 8 million lbs to present the 2nd category mail of Amazon Book a really popular cyberspace shopping same site ( hypertext transfer protocol: //news.bbc.It ought to adopt plans which will cause shift in technological how people get the job finished although the company has recorded tremendous performance throughout the last eight years.bbc.co.uk/1/hi/business/6768983.stm ) .Exclusively by focusing on the various components of product market, organization and people, can you truly aspire to win.

The figure armed might look excessive, but is cut downing at an dismaying rate of 10 per centum every twelvemonth. definite Plus a crisp addition in figure of cyberspace users have reduced the market of Royal Mail, around 70 per centum of places in UK usage Internet and around 87percent of them send electronic foreign mails ( hypertext transfer protocol: //news.bbc.co.Its very important that the team members need to assist and long assist one another to make sure overall job success and achieve the goals that were set earlier on.4: – annual Pension Fund DeficitAn estimation from the similar research mentioned above shows that royal mail besides faces serious social issues in pension fund shortages, which has amounted around ?8 billion ( hypertext transfer protocol: //news.bbc.co.uk/1/hi/business/8304722.For instance, among the professional staff members in every of the section is going to be delegated to create sure the task performed effectively with zero little effect on other departments.

Modern machinery meant that estimated 40,000 employees will free their occupations ( hypertext heat transfer protocol: //news.bbc.co.uk/1/hi/business/8304722.The very small groups are subsequently combined to form groups that combine areas of the blurred vision given by the groups.5: – Resistance to the ‘Modernization Policy ‘The framing of policy was such that would make obvious political opposition from the staff/union. The policy execution estimated around 40,000 occupation cuts, which increased to around 63,000 in the twelvemonth 2010 ( hypertext transfer protocol: //news.bbc.co.The information shows that they prepared and coordinated all the seven ‘S ‘ within their organisation, including the staff for the slight alteration they wanted to implement by subscribing a contract in 2007 with the CWU saying their consent to implement the modernisation policy ( hypertext transfer protocol: //news.bbc.co.uk/1/hi/business/7038899.

Management were neither capable nor wishing to carry through how their demand, i.e.Pay rise that would do their wage equal to the national norm ( which would be about 27 % ) .Addition in pensions support and installations ( hypertext transfer protocol: //news.The demand made by the CWU workers were non merely hideous, but merely non viably for the organisation to follow, ensuing in a whole series of national degree work stoppage by the CWU interrupting non merely the normal operation of the Royal Mail, great but impeding the execution of its policy and badly impacting little concern in the UK ( who still rely on four poster and having checks, etc, hypertext transfer protocol: //news.bbc.co.uk/1/hi/england/london/8277206.uk/1/hi/business/8345643.stm ) . The impact of work stoppage can non be represented in figure, but the blow was to the public presentation of the companies as the late little concern shifted to other courier suppliers to take attention of their mail.6: – Harmonization between Management logical and the Union.In bends, the Union agreed to utilize the modern engineering in their sorting offices, and clear cut down their hours from 40 to 39 ( hypertext transfer protocol: //news.bbc.co.uk/1/hi/business/8556487.