Decision Support System Essay Example | Topics and Well Written Essays - 750 words

Decision Support System - Essay Example Companies, therefore, seek new profit opportunities suggested by them. They must plan innovations and purposely set out to capitalize on new approaches. Marketing is perceived as a means of adjusting to changes through altering such variables as products, services, prices, and channels of distribution to better meet changing environments. Change will be discussed in the chapters on assessment of marketing opportunity and the product and service mix. Chapter 8, Nonlinear Optimization processes will help a manager to model the performance of the company and predict its development opportunities. As an integral part of business, optimization is concerned with setting goals, establishing policies and programs, and implementing business action for the entire firm. Its major tasks are to translate consumer wants and needs, actual and potential, into profitable products and services that the company is capable of producing; to cultivate markets to support these products; and to program the distribution activities necessary to reach the markets. Chapter 16, Markov processes, will help a manager to evaluate random sample and predict possible variations in the proposed management model. ... In reality, the conception of Markov processes as a viewpoint or as the fundamental purpose of a business focuses on the business as a satisfier of consumer wants and needs. This conception implies a top-management philosophy of business operation -- the marketing philosophy. Accordingly, customers and consumers become the core around which a business revolves, thus recognizing customer orientation to decision-making and problem-solving and the impact of marketing on other functional areas. Chapter 2 and 3, Introduction to Linear programming and Linear programming sensitivity analysis, will help a manager to model different situation and select the best alternative. This technique of analysis is intended to provide an overview of the performance of the corporate. The ratios can be applied to the business to examine current achievement and trends. They can also be applied to competitors to enable external benchmarks' of performance to be established. Businesses realize that they cannot appeal to all consumer wants and needs, even for limited markets. Thus they assess both corporate capabilities and goals (actual and potential) and market opportunities to seek areas of profitable intersection. It reflects an integrated and coordinated approach to the management of marketing activity, and the development of total systems of business action that recognize the market as the focal point of business. Essentially, the marketing philosophy is a way of thinking about corporate ac tivity; a frame of mind; an attitude. It recognizes the primacy of consumers and customers as they influence all business operations. It starts with the company's chief executive, who must recognize that, lacking markets for the company's products and lacking customer wants and needs,

Critical thinking skill Essay Example for Free

Critical thinking skill Essay Learning, according to the Wikipedia, is the knowledge acquired through study, experience or being thought. Parents often think that learning only takes place in the school area for their children, where the information that are being thought to their child are sufficient for them to be able to get a good grades. For me, this is not true. Effective learning also takes place beyond the school, in so many cases. Every person should be learning more from real life than in the class room. All knowledge are being junked inside a student’s brain by only the specific subject thought by the teachers, and not from a real-life experience. Personal experience is essential for every human kind to obtain knowledge that cannot be forgotten. For instance, in an early age, the teacher would teach students about animals. The students can never forget the knowledge if they are being brought to a zoo and see them in real life compare to the the information given in the class. Knowledge that are given by a life-experience, will remain in one’s memory, and will never be loss. Students should be able to use their critical thinking skill to answer various kind of questions, on the spot. This skill is necessary for students to be able to be successful in modern life in general. If this skills are not being teach in a public school system, then the system, by definition, is failing. Critical thinking is best learnt outside the classroom, where students can actually develop their brain by responding to (†¦ idk how to explain) For example, Scientificamerican.com, which is a news-blog, said that students can gain more critical thinking by watching a television, rather than being inside a classroom. By watching the daily show with Jon Stewart, students can form a pile information and interactions that do not comes from a tight school’s environment. This shows that effective learning, in this case critical thinking, do takes place outside the school.

Project and innovation management

Project and innovation management Project And Innovation Management With An It Focus Abstract: Todays technology has focused on the senses of sight, sound and touch. To enhance the sensibility of technology we have introduced our innovative project â€Å"Digital Olfactory System†. This is the area of virtual reality which also have very vast applications e.g. entertainment (games, movies etc), Internet and e-commerce. On successful implementation of this technology a videogame player or a viewer watching movie could feel the scent of the scenes of the game or movie. And an online buyer would be able to smell products online before buying them. Concept Generation And Selection This chapter gives a brief introduction of our innovation and defines how it will bring a change in the world of e-commerce and virtual reality and give competitive advantage to our company in the market. Introduction Every human being is granted with five senses i.e. sight, sound, smell, taste and touch. Our nose is the one that has more relegated in our sensitive surroundings. The sense of smell brings us into harmony with nature. It warns us of dangers and sharpens our awareness of other people, places and things. It helps us to respond the people we meet, can influence our mood. Our nose allows us to make sense out of scents about whats going on in the world around us. Right on the roof of the nasal cavity is the olfactory epithelium, contains special receptors which are sensitive to scent molecules that travel through the air. These receptors are microscopic and there are at about 10 million of them in human nose. By the time all the technology in the world has worked mostly on vision and the voice, similarly sufficient work has been done in technology to sense touch. We found that very fewer efforts are done to approach the sense of smell. So far, computers today can work with only 3 out of 5 senses. Innovation Description Scent is one of the most attractive phenomena of life. Use of the scent in environment has become an issue in society. Most companies today want to market their products though direct marketing, though which there is a desire to have an advertising ability which appeals to all five senses. To detect odours of different things we have the ability to smell. We have a special portion in our brain called Olfactory Lobe which senses smell. Human could only smell seven basic odours and their combination it is similar like four basic colours make all the colours. Smell has a great impact on how we perceive our surroundings or a new thing. It is the sense of human being which never turns off as a person smells with each of his breath and an adult person breath as often as 20,000 times a day. There are about 400000 different odours in the world, as human we can distinguish 10,000 different smells. Our aim is to develop a digital system which have the ability sense, capture and reproduce the most common smells. The sense of smell is closely related to memory and emotion which makes odour a powerful way to reinforce ideas. Product Description Digital Olfactory System will be a combination of both hardware and software. The hardware will capture and regenerate the smell while software evaluate the smell equation (e-smell equation) and generate bits (electrical signal) for a specific type of smell and finally the smell will be regenerated on the other receiving end. The hardware of the system will be comprised of two parts, i.e. one to sniff the smell and other is to regenerate the smell. The device will be connected with a computer system. The software part of this system will be a driver for this device which will analyse the sniffed smell and generate a digital equation to reproduce a specific odour. The software will also be able to convert the smell in to digital signals and broadcast on the web. The coded odour would be downloadable to the computer like images and sound files. Users will be able to modify, regenerate their own smells and post on internet. This technology will be able to produce scented emails, scented websites. In future it could also be possible that these devices play a vital role in our life like in movie theatre, TV and internet etc. Our product will not only be sold as a separate peripheral device for computer but it will also be integrated in Apple laptops, digital cams and cell phones. Implementing The Idea As discussed earlier that Digital Olfactory System will be a combination of both hardware and software. The hardware of the system will be comprised of two parts, i.e. one to sniff the smell and other is to regenerate the smell. To capture smell a device like smell detector could be used. As discussed above that there are seven basic smells which are minty, floral, ethereal, musky, resinous, foul, and acrid. These basic smells combine together to make 400000 smells in the world. Prototype The device to sniff odour have the special circuitry to detect each of the individual smell from a sniffed smell and pass its signals to the device driver which have the built-in capability to calculate the equation of the sniffed aroma on the basis of the intensity of each basic smell. While on the regenerating side this scent will be reproduces by reversing the e-smell equation. The smell reproducing device will have the cartridge filled with seven basic scents. The device driver software will send the e-smell equation to the micro controller of the smell generator. The microcontroller will than mix the appropriate quantity (as per equation) of each of the basic smell to reproduce the sniffed smell. Applications of Digital Olfactory System Digital olfactory system aims to manufacture the hardware for smelling device (recording the smell), storing the smell (in the shape of digital signals) and regenerating device to regenerate the smell as output. It develops the software and the hardware for the entire process. Digital olfactory system would with a driver package that could be installed on any computer to make the system compatible with the computer. The idea is to make all these devices function independently ,which means that the regenerating device can be installed independently on any computer and can act as a receiver which has its own advantages especially in future when the laptops , computers and televisions could be manufactured with built in digital olfactory receiver system. Similarly by manufacturing the receiver or the smell sensor separately, it can be used in digital cameras as an additional feature and the pictures can give a real time feel if viewed on a television or a computer with a regenerator tha t is   built in or attached as a peripheral device. The regenerators could also be designed as just generators that can be used as room fresheners for big rooms and car fresheners for cars. There could be many applications for digital scent such as:   Cameras equipped with digital scent technology can capture image as well as smell   Send scented email (how romantic)   Watch scented DVDs   Play scented video games   Try a perfume from a products website Why We Want To Do This? There could be many applications of our product but the four basic types of applications that Digital Olfactory System seems a logic fit for at the moment.   Marketing   Entertainment   Education   Medical Company Structure And Market Research Phase In this chapter we have discussed our business model and defined that how the internal and external factor can affect the market. Our product Digital Olfactory System As we have discussed our product in detail in previous sections as far as design and application of our product is concerned it will be a small device with inbuilt smell sniffer and smell synthesiser connected with a computer or some other equipment like digital camera, gaming console, TV, Digital Projector etc. Our technology will make it possible to send scented emails. This product will be sold as peripheral device for computer and it will also be integrated in laptops, digital cameras and cell phones. Our Vision Our vision is to enhance the experience of viewing by making it livelier and giving it a feel of real time experience, through this innovation we could also to some extend replace the use of natural fragrance by using artificial perfumes ,this could also boost the advertisement companies for making advertisement with smell sensors ,this would give out a clear idea of their product ,especially in industries in perfumes ,deodorants business and more so in food industries .It could   attract more customers ,which is what any company intends to do through   any advertisement. This innovation can be used for security purpose as well; a more sensitive smell sensor could as a bomb sensor which could be of high to help locating and diffusing a bomb. By manufacturing dedicated smell regenerators the use of artificial flowers could be increased because the only thing missing in todays artificial flowers made of plastic or synthetic fibre is fragrance and by adding fragrance to them the exp erience though arterial could be felt as very real and natural. The scope of this product is wide and the demand would only increase with the technological advancement in various sectors of IT and non IT sectors. Business Model (Source, Hedman and Kaling (2002), IT and Business Models, Pg 113) As seen in the business model the important factors effecting a business are, Suppliers, resources, Activities and organization, the scope of management ,the offerings and   the market/industry that has the competitors and the customers. As we intend to manufacture the digital olfactory system, there can be a company that is dedicated to manufacture the digital olfactory systems or it can be used by various companies in various industries who could manufacture customized digital olfactory system. We will try to relate the components of   business model   with the companies who might use it as a customized   additional feature in their already existing products, we would like the digital camera industry Canon to use the digital olfactory system   technology for recording the real time smell or fragrance by introducing a build in smell sensor in their cameras, and we would like apple to use the digital olfactory system technology for regenerating the real time smell or fragrance by introducing a build in smell regenerator in their laptops and computers. We would explain the business model and the components of the business model of these two companies relating with the addition of this new feature in their prod uct. According to Barneys Resource Based View (Hedman and Kalling, 2002) the Activities are performed by a business to use the companies resources, offerings are the products and the services the firm has to offer through their sales. If a firm utilizes its resources in the best possible manner then invariable they will have more to offer to the customers. The camera company Canon and the laptop company Apple could use their resources to built this technology and use it for their product which would improve on what they have to offer to their customers, if they be the first ones to come up with this feature then their competitors like Nikon, Sony and other in camera industry and dell, hp and other in computer industry would lack this competitive advantage, hence this would give Canon and apple a clear edge over their competitors. External Context It is important to analyze the external environment for any product of a company as it has a lot of forces acting on it that it has to deal with to be successful in the market. Market Segments Since we choose to add the feature of a smell sensor in the cameras of Canon and a smell regenerator in the laptops and desktops of Apple, we will focus on the camera and computer manufacturing companies and the market pertaining to it. We would describe further how this added feature can give Cannon and Apple a competitive advantage over their competitors and give more value for the product to their customers. The product will also face the forces in the external market like the suppliers, buyers substitutes, potential entrants and competitors which are the porters five forces we will discuss how and what extent these forces tries to hamper the success of this product. Competitors Some of the competitors of Cannon are Nikon, Sony, Samsung, Sony Ericson and others while the competitors of Apple are other computer manufactures like Dell, Hp, IBM and others, if Canon and Apple come up with the additional feature of digital olfactory system in their product it will surely give them a competitive advantage over their other competitors as it would be first of its kind of a product launched in the market. Buyers Buyers are the customers of the product, the buyers of this new product from Canon would be worldwide, and this could attract all the age groups that are interested in photography and also the professional photographers. While the customers of Apple who are already impressed by Apples innovative products would want to buy this product which would increase their sales and hence increase their profit. Potential Entrant Since it will be a product which will be first of its kind the threat from a new entrant will be less at least in the initial stages of the product life after the launch. Suppliers The suppliers of this additional feature could be the highly eminent staffs that work in RD department of Apple and Canon. The product will be developed by renowned computer, digital cam and cell phone manufacturing companies like Samsung, Sony Ericson, Canon and Apple. The companies already have their suppliers.   Although this is a totally new idea the companies might have to use their own resources to develop specialised hardware like sniffer and smell regenerator.   Substitutes Threats from the substitute can be assumed to be low as this being an innovative product it will surely take time for other companies to come up with the same technology. Internal Context Internal context can be seen through following factors Related Product Line The intention is to add an additional feature, the Digital olfactory system in cameras and computers, that is the smell sensor in Canon cameras and smell regenerator in Apple computers. Factors Affecting Product Development Some of the possible factors affecting product development are Market research and knowledge, risk management, coordination. Market Research It is important that the company is aware of the public demand, as eventually its the buyers that make the market for a product so there can be a research carried out for a product that we intend to launch. It can be done by the research teams of Apple and Cannon. Risk Management The project managers of Cannon and Apple will have to plan a risk management plan for the proper running of this new project, with innovation comes a lot of risk, since its a completely new technology there will be no references available to work out a plan so it is up to the project managers to make a plan and decide how to move along in this innovative project. Knowledge Management Knowledge management is not very easy to define precisely and simply. According to Brian (Bo) Newman, 1991 â€Å"Knowledge Management is the collection of processes that govern the creation, dissemination, and utilization of knowledge†. Our project is a complex project which not only involves an innovative hardware and software to make it. There are different people from different fields (e.g. electronic engineers, microchip programmers, system developers etc) have to work on this project. To make every detail of the project available to each member of the development team there should be a common (shared) repository and database to manage the knowledge carefully. (Bessant Tidd, p 194). Coordination The success of any depends on how well it has been coordinated, in this case it is even so true because there will have to be good coordination between the different sectors and set of engineers working in the company to make the project successful. Quality Assurance Quality is intangible and is often considered unimportant in development. Quality assurance is a planned and systematic set of several activities implemented in a system to verify that quality requirements for a product or service will be fulfilled Cost It is one of the major factors of product development. Our idea includes lots of research and development both in hardware and software. For this project initial estimate is about 6 million Krons. A small amount of about 5 to 10% of the total cost will be reserved in lieu of the unpredictable costs. Market Research Market Research is a collection and analysis of data about a particular product in a target market it also performs the analysis of the competition and environment of the market. It allows the companies to learn more about past, current and potential customers, including their specific likes and dislikes. The data can be collected either from primary research or secondary research. The aim of the market research is to get more understanding about a product to launch it in the market or to analyses the consumption of a product in the market and for many other different purposes. This research could be qualitative or quantitative. Market Interaction As we are going to introduce a digital nose and named it â€Å"Digital Olfactory System†. It is a totally new idea. We are intended to include our digital olfactory system in computers, digital cameras and cell phones. Apple computers are popular for its Mac computers; similarly Sony and Canon are renowned for their digital cameras and throughout the world. These companies will include our system in their products as an additional feature and introduce these products worldwide. So the users of Mac based computers, digital cam and cell phone users (of the whole world) who want to capture scent and enjoy it while playing movies and games, retrieving pictures, would be our target customers. To research on market interaction we have to use 4P model to examine the market in the context of product, price, promotion and placement. Product: Apple computers, Sony and Canons digital cams and Sony Ericsson are very famous in the whole world for good quality of their products. Including the new feature in their system will give them a competitive advantage in the market and boost their profit. Price: Average prices of products Apple, Canon, Sony, Samsung and Sony Ericson are quite high and demand of their products is also very high. Addition of a completely new feature in their products will increase the products price up to 30 to 50%. But the high demand of the products in market justifies the higher price to some extent. Promotion: before the launch of product there would be promotional campaigns of the product line which include a stunningly new feature of sensing and regenerating scene in digital format. For these campaigns all the communication channels and media will be used. All of our companies mentioned above already have their brand names worldwide. Customers satisfaction (word of mouth) on the product line of these companies would also be helpful in product promotion. Placement: The product line equipped with new feature will be placed at thousand of sales points spanned over the world, of Apple, Sony, Canon, Samsung, and Sony Ericson. Implementation Phase This chapter gives a brief overview of implementation phase of our product. We will see how the team will be organised, what are the responsibilities of each team member; time and cost factors will be calculated. And finally the successful launch of the product. Product Innovations And Development Process To implement our innovation project stage gate model will be used. Below is given the detailed description of the model: Initial Screen: At initial Screen Two Criteria Are Defined Which Are:   Must meet   Should meet Must meet criteria would define the standards which will mandatory for the project in order to move to the next stage. It will define the prerequisites (the minimum requirements) for each stage. Should meet will be some extra requirements, which will not be necessary to fulfil but they will add more value to the product if met. After analysing the â€Å"must meet† and â€Å"should meet† criteria a feasibility report will be prepared by the Financial Analyst to check that both criteria are fulfilled. Preliminary Assessment: it is the 1st stage at which the project is accessed on the basis of market research in which the scope of the project is assessed and success factors are calculated. We are confident that no other company is working on this new idea. The customers requirements and demands will be found out during market research and we will try to implement the final design of our product according to the requirements of the customers. Funding of the project will be started and total time required for the completion of project will be analysed at this stage. Detailed investigation will be done focusing on the scope and cost of the project. Analysis will be made prior to the product development and must meet and should meet criteria will be made sure. Innovative idea will be reviewed finally. Post-Implementation Analysis: product performance will be analysed by calculating the profit earned through its sale in the market. Required improvements in marketing plans and products performance will be made in the light of the results gained. Product Development Model Spiral Model The product could be developed using the Spiral development model as shown below: Spiral model gives an incremental approach towards the development of any system. It is also used if the risk factor is quite high in development process. As our idea is new and it requires lots of research and development. Spiral model gives an opportunity to reconsider the product design and development at several different stages. Requirement Stage The requirement stage is the first stage where all the information about the requirements of the project is collected efficiently by the research team or a dedicated team chosen for the project and then the data is delivered for the next stage. System Design This stage has the designing of the product, a design of product is necessary before the implementation of the product; the design is built based on the information from the requirement stage. Implementation And Coding The software code will be written at this stage and hardware will be produced on test level. This stage sees the implementation of the design created for the product, this is one of the most crucial stages as the risk management plan has a dedicated time and budget to get the product manufactured and everything has to be done as planed of foreseen for the product to be successful. Testing And Verification After the product is manufactured it has to be verified and tested before it could go into production stage at commercial level, verification stage allows the glitches if any in the product (either in hardware or software) to be fixed through a feed back to the implementation stage. This has to repeat till the product is as per desire. This all be done keeping in mind the time constraint. As the longer it takes the more time it gives to the competitors. Commercial Production Once the product is verified and passed as okay to be manufactured then it hits the production stage where it is manufactured in a number that is according to the plan that is made before the designing of the product starts .once in the production it can be increased or decreased based on the sales and market of the product. Product Development Team Model For successful development of each product good man power is the key resource. Skilled work force acts as the backbone in every project. To complete our project successfully we require a team of about 9 members which include: 1 Project Manager 1 Electronics Design Engineer 1 Embedded Systems Engineer 1 Software Developer 1 Engineer for Quality Assurance 1 Financial Advisor 2 Sales and Marketing Personnel Project manager will manage the overall project and will be responsible to manage and monitor all the project activities and mange for the project development. Project manager will also be responsible to bridge the gap between top management and the members of the project development team. Role of the electronics design engineer would be to design the circuitry of sniffer and smell regenerator. He will also responsible to design the digital circuits of the system and selection of appropriate microchips which will be used in the hardware of the Digital Olfactory System. Embedded System engineer will be responsible to write the device drivers and to design routines for microchips which will be used in scent sniffer and regenerator these microchips will coordinate with computer through device driver software which will also be developed by the system programmer. Software developer will be responsible to design the system interface and coordinate with embedded programmer to develop a mutual plan of software development for the DOS. Quality assurance engineer will monitor the quality of the product at each level he will also give his recommendations to the product development team to improve the quality and performance of the product at all phases of development. Role of Financial Advisor would be to keep track of the finances at each phase. He will also provide feasible financial solutions in a particular situation. Marketing and sales executives will make the plans and strategies to promote the product. They conduct market research and launch advertising campaigns. Development Process For Finance And Time Finances We have a budget of about 5 million Swedish Krons to accomplish our project. We are intended to allocate the financial resources mentioned below: Intellectual Property Rights Issue To protect our innovation from imitation and illegal copying we will get the intellectual property rights of our product. Our product is combination of hardware and software. The hardware will be patented and the software will be copy righted. To get the patent rights of our product we have reserved an amount of 200,000 SEK in our budget. Commercialization Phase In this chapter we discuss the diffusion model of commercialization phase of our product. Commercialization is the last phase of innovation process model according to our stage gate model. Type Of Market Launch This is the final and very important stage of the project, as it decides the success or failure of the product in the market. A good marketing strategy leads towards the success of the product in the market. For our project we have focused on market research in a great detail, we will also going to induct two marketing and sales executive to make business plans and do market research. Before launching the product into market we will test it in all conditions and perspectives. After the careful testing of our product we will perform the test marketing (Pilot Launch) of our product. According to businessdictonary.com the definition of test marketing is: â€Å"Product development stage where the product and its marketing plan are exposed to a carefully chosen sample of the population for deciding if to reject it before its full scale launch. Test marketing is an experiment conducted in a field laboratory (the test market) comprising of actual stores and real-life buying situations, without the buyers knowing they are participating in an evaluation exercise. It simulates the eventual market-mix to ascertain consumer reaction. Depending on the quality and quantity of sales data required for the final decision, test marketing may last from few weeks to several months. Due to its high cost, however, test marketing is more suitable for fast moving packaged goods than for consumer durables† Any marketing strategy is incomplete without advertising. (I have seen an interesting quote about advertising somewhere â€Å"without advertising its like smiling in the darkness†) On successful completion of the pilot launch of the product the product will be advertise trough all the media e.g. TV, radio, Internet, newspapers, magazines, hand bills etc. Diffusion Model The Product Diffusion Curve is a useful model that helps a company to think about who it should be targeting at different stages of the life of its product or service. Understanding the Product Diffusion Curve, we can target our marketing efforts intelligently, getting the best returns from our efforts. At the start of launch of our product sales is expected very low. Our product will not only be sold as a separate peripheral device for computer but it will also be integrated in Apple laptops, digital cams and cell phones. So all the customer of these products will be attracted to a revolutionary new feature of transmitting and saving smell. This will increase the sales of the product and companies will earn a maximum profit within a time period of one year. According to Bessant and Tidd (2007, P342) there are several characteristics which effect the diffusion of the product. Relative Advantage: Our technology is a totally new idea and there is no company using such technology in their products. Due this new feature the people will be attracted to buy those products which will be equipped with digital olfactory system. Compatibility: Our system will be compatible with all the existing products (in which we are going to add it) in the market e.g. laptops, digital cameras and cell phones. Complexity: The working of the products equipped with DOS will be very simple there would be only one button on computers, cameras and cell phones to activate / deactivate whether the smell capturing or not. Similarly on retrieving the scented file the system will prompt that the file has extra feature of scent and on activating that feature the user can enjoy the real scent while retrieving the file. Trail ability: The demonstration of functionality of our system will be given at every sales point and this feature will be used for the marketing of the products having DOS. Observe ability: The functionality and performance of the products having DOS will be observed keenly for a period of 6 months and if any problem occurs it will be try to resolve. There would also be a parallel research to improve quality of our system. References Websites: http://library.thinkquest.org/05aug/00386/smell/funtosmell.htm (Accessed on 2010-03-01) http://www.insyte-consulting.com/Home/InTheNews/Newsletter/JanuaryFebruary2009/AlternativeModelsHelpManageProductDevelopmentRisk (Accessed on 2010-03-04) Books:

El Cid and Kracauer’s Mass Ornament :: Medievalism Kracauer Film Cinema Movies

The numerous historical films that merely illustrate the past are attempts at deception according to their own terms. Since one always runs the danger, when picturing current events, of turning easily excitable masses against powerful institutions that are in fact often not appealing, one prefers to direct the camera towards a Middle Ages that the audience will find harmlessly edifying. The further back the story is situated historically, the more audacious filmmakers become. They will risk depicting a successful revolution in historical costumes in order to induce people to forget modern revolutions, and they are happy to satisfy the theoretical sense of justice by filming struggles for freedom that are long past.1 Kracauer’s analysis of the historical film culminates in a dismissal of historical, and thereby factual, efficacy. In this circumstance, the period piece can assume an earlier time frame as a departure from the burden of accuracy rather than an acceptance of it. Academic records indicate that El Cid (dir. Anthony Mann, 1961) ignores much of Rodrigo Dà ­az de Bivar’s factual exploits as a warrior for hire, fighting more often for compensation than any religious or moral certitude. Why, then, was this character’s story so appealing as a platform for a historical epic film? El Cid’s historical ambivalence suggests that it’s story is more appropriately detailed for potential aesthetic achievement than realism. Kracauer begins describing the aesthetic condition of the mass ornament as a reference to the Tiller Girls, a performance group based on visual uniformity. He focuses on their performance of emulation and repetition, through which they are â€Å"no longer individual girls, but indissoluble girl clusters whose movements are demonstrations of mathematics.... One need only glance at the screen to learn that the ornaments are composed of thousands of bodies, sexless bodies in bathing suits. The regularity of their patterns is cheered by the masses, 1 This passage is taken from Siegfried Kracauer’s essay â€Å"The Little Shopgirls Go to the Movies.† themselves arranged by the stands in tier upon ordered tier.2† Already, there is an allegory bridging this performance art with the cinema. The masses are clearly the film’s intended audience gathered in a theater, which composes the modern medium for the cinematic ornament. The film’s actors become the performative aspect of this equation, wherein their acting and involvement in a character role, no matter how important, is meager and unnecessary without the remainder of the operative whole. The film opens with a revelatory glance at this phenomenon, as Rodrigo carries a cross through an empty landscape. In retrospect, his great battles and leadership are abstract and ineffectual without the massive army of followers. As the stand-in Christ figure, he showcases the absence of the epic’s ornament: a solitary figure,

A New Beginning †Employment Relationships Essay

All relationships require a beginning. Employment relationships can be as challenging and rewarding as personal relationships. It is therefore important to ensure that your recruitment process analyses all elements that may affect future relationships and its adherence to employment law legislation. It is assumed that both parties enter this contract at any stage verbally, written or implied voluntarily. Employment law legislation helps employers meet the minimum standards required for a healthy relationship. Internal factors As a prospective/ new employee it is important to understand the Company Strategy. A transparent strategy allows you to promote your business as it enables new employees to see the direction the company is working towards and the potential growth and job security that this offers. It also gives potential candidates an indication of development programmes that are offered and therefore what career opportunities are available. The feeling of belonging is an important emotion of increasing loyalty. Hierarchical Structures give an insight of potential movement within a Company regardless of size. If your desire is to move your way up the company ladder, you need to know there are going to be roles available. External factors A review of your Companies Demographics will help you understand where your employees come from and then what type of workforce is available to you. From this you will understand any challenges that you will face when recruiting and what plans you will need to put in place to recruit the right person to the right job. Market Influences: An evaluation of what is happening within your area with similar business may assist you with tracking your business growth and potential issues. Do you have any new  competitors on the horizon that may attract your employees which could leave with a labour force issue? Equally a business that is struggling may go into receivership and then give you a situation where you have the opportunity to recruit some key and highly trained employees. Importance of determining Employment statuses The differences – 3 Examples Type of Employment Status Worker A contract of employment in place either written or verbal Payment is received for work. It would be agreed on what interval at the point of agreeing the contract Work has to be completed, by the agreed worker, however they would be able to provide an alternative worker if agreed in advance. There is a set period of time that the work is expected to last. Often if works overrun then penalty clauses are built in as part of agreed contract. Employee Employed under an employment contract The contract details: Rights, responsibilities and duties. Regular payments on agreed Company terms i.e. 4 weekly, Monthly. Guaranteed minimum wage protection Statutory paid holiday entitlement Working time directive on rest periods and number of hours worked per week Protection from discrimination Self Employed Is an individual who takes sole responsibility for whether their business is a success or fails They are responsible for paying on tax and NI contributions and receiving wages They do not receive paid holiday leave or sickness benefits They have no employment rights They can be both employed and self employed at the same time. Why? To ensure they know their employment rights if they are entitled to them. Such as maternity/paternity leave, sick leave, holiday leave entitlements. Ensure correct payment of tax and National Insurance. If unchecked and incorrectly paid then the employer is liable for mispayment of tax and it would be expected that the employer resolves this. Causing unnecessary expense and reduced levels of trust. Ensure that the individual is fully aware of what type of benefits they would be entitled too. During – Employment Relationship Importance of a Work Life Balance This is about how an individual combines work with the other areas of their lives, such as children, family, friends and hobbies. There is no definitive answer or formula, and this will range greatly for each individual. It may also change on a daily basis depending on impacts outside work. Just as impacts inside work can affect an individual’s home life. Is there an answer? No – not just one. As each person is individual so a flexible number of options available will suit a diverse workforce. The Working Time Directive covers Rest periods, Night working, Working hours and Holidays. Rest Periods: Workers are entitled to a rest period of 11 hours in a 24 hour period, and must receive one weekly rest period of 24 hours in a 7 day period. Shifts of 6 hours or more also entitle workers to a 20 min rest break. It is worth making note that there are different rules applied for young works and night workers. And therefore legislation will need to be adhered to if employment is undertaken in these areas. Night Work: A night workers hours should be based on the principle of an average 8 hours within 24 hours over a 17 week rolling period. For businesses that use an electronic tracking of hours for example Tesco, whereby an employee clocks in and out. A review of the night teams working hours over a 17 week period would be accurate. Manual processes would be more difficult to maintain and  analyse, but it is imperative that a secure process is built in order to manage this. Working Hours: It is an employer’s responsibility to ensure that an employee or contract worker do not work more than an average of 48 hours per week over a 17 week period, unless the employee or contract worker has made the decision to opt out of the Working Time Directive. As mentioned before it is an employer’s responsibility to ensure that adequate records are kept to show adherence to this legislation. Some roles can be excluded from this measure and those are roles that are unmeasured such as executives or family workers i.e. nannies/au pairs. Holidays: Workers are entitled to a minimum of 28 days or 5.6 weeks paid annual leave per year. This entitlement must also be applied pro rata, and is not able to be rolled over into a new holiday year. Workers continue to accrue their holiday entitlement whilst on maternity leave or long term sick and this will need to be taken before the end of the holiday year. Family/Parent – related legal support There are a number of pieces of legislation that support families and parents. These include the following: Maternity Leave: There is a great amount of information relating to maternity leave, and a wealth of sites and government documentation that will assist employers on how to best support members of their workforce who are pregnant. Employees are entitled to the following- Time off for antenatal care – an employer can ask for proof of appointments. A maximum of 52 weeks maternity leave. This is made up of 26 weeks ordinary maternity leave (OML) and 26 weeks additional maternity leave (AML) AML is dependent on length of service and length of leave should be discussed at regular meetings with the employee. Maternity leave can commence any time after the 11th week before her expected week of childbirth (EWC) I find it useful to use the Government website that allows employers to enter key dates supplied to guide you when the key weeks are.  (https://www.gov.uk/employers-maternity-pay-leave/entitlement) A mother is legally unable to return until two weeks after the birth of her baby. After OML a woman is entitled to return to the same job she held prior to leave with all the rights and benefits she had including any annual pay raises. After returning from AML she may only come back to the same job if reasonably practical, otherwise an alternative must be offered. Maternity pay is paid for the first 6 weeks at 90% of average earnings and then 33 weeks at  £138.18(April 2014) It is worth noting that the average weekly earnings can be increased by increasing wages in the 8 weeks leading up to the 15th week before the EWC. A woman is also now able to transfer some of her maternity leave – Please see notes on Paternity leave for further details. Throughout the duration of her pregnancy a woman must not be financially worse off, and a full understanding of the Equality and Diversity act will assist you from making any decisions which would treat a woman unfairly. Paternity: Ordinary Paternity leave allows a man to take two weeks leave. This has to be taken within 56 days of the birth. If only one week is used the second week will be lost. This period of leave cannot be extended for multiple births. Paternity pay is paid at  £138.18 (April 14) or 90% of average weekly earnings, whichever is lower. Additional paternity leave APL can be taken once a mother returns from Maternity leave and take up to 26 weeks leave. An employee is entitled to return to the same job they held before and any pay increases, benefits whilst they have been off. Adoption Leave: Employees will need to have 26 weeks length of service ending in the week that they are due to go on adoptive leave. A thorough recruitment process will ensure that a newly employed member of staff will have advised you of an ongoing application. They are then entitled to take up to 52 weeks leave. Within this period they may be entitled to 39 weeks statutory adoption pay. In turn a partner may also be entitled to paternity leave or additional paternity leave. Proof from an adoption agency must be provided and leave will commence from the date the child comes home to the family. Adoptive leave pay is paid at  £138.18 as with other statutory pay. (Ref: http://www.acas.org.uk/index.aspx?articleid=1828) Dependents Leave: An employee is entitled to have time off to deal with a ‘family emergency’, or someone that they look after. There is no set list of what a dependant could be this something that would be discussed at a return to work. However a list within your Companies staff handbook or intranet would be a useful resource. Persons covered (this list is not exhaustive): Spouse Child Partner Grandchild Grand parent Someone that depends on you for their care. This leave covers emergencies and not for events that you have notification of, such as cover for school holidays. There is no set limit for how much time an employee can take, however an emergency is not an ongoing event and alternative policies, such as holiday, sickness or unpaid leave may need to be arranged if the situation is not easily resolved. In these situations an employer does not have to pay the employee for time off, however a fair approach should be adopted and again transparency through guidelines within staff handbooks and company intranet is advisable. A supportive and easy to access policy will underpin your Company ethos and values, and send out positive message to would be employees. Why should employees be treated fairly in relation to pay? To pay employees who: Complete similar work Through job evaluation is deemed to be of an equivalent level Produce the same amount of skill, decision making/own initiative and effort, Whilst this may morally be wrong, and be in breach of the Equality Act 2010. Allowing your business act in this manor without safe guards and checks to prevent this will allow you to be liable if found guilty. Firstly, financially this could be devastating. One claim may lead to another, and publication of findings and court cases will be damaging to your Companies reputation. This  in turn will lead to probable issues in recruiting new personnel and increasing/continuing current business. Secondly issues may arise through misguided reactions to other individual cases, which is why a periodic review of payroll is important. Any amendments in salary for an individual or team should be sense checked with a member of the HR function or with your employment law specialist. The Equality Act 2010 has been put in place to assist ‘employed’ individuals or persons classed as ‘workers’ to work in a safe and fair environment. Some parts of the legislation protect certain characteristics that would be vulnerable in the work place. Protected Characteristics Sex Race Gender reassignment Disability Sexual Orientation Marriage/Civil Partnership Pregnancy Age Religious beliefs (Ref: http://www.acas.org.uk/index.aspx?articleid=4614) These protected characteristics would prevent an individual from being treated less favourably than another person would be. Direct Discrimination i.e. Turning an employee down for promotion because they were undergoing Gender reassignment. Indirect Discrimination occurs when a policy or procedure treats someone without a protected characteristic less favourably. I.e. advertising and recruiting for a Handyman, when a woman could do the job also. Harassment Occurs when a person/s treat you in a manner that makes you feel threatened, humiliated or distressed. This can be over a sustained period of time or sporadic/individual events. This is based and measured solely on the individual in receipt of the unwanted behaviour and should be investigated fully, following company guidelines. Employees should receive dignity at work training and understand your company values to prevent any behaviours being judged as the norm’ Victimisation ‘Picking on someone’ for any reason, including protected characteristics, can also come under harassment. It may be because of where they live or what colour hair they have or how large they are. It can be sustained over a period of time or on an individual occurrence such as being blamed for an error. The way this makes a person feel is equally as damaging as forms of harassment, therefore a quick and prompt resolve is important. What is a psychological contract? This an element of an employee’s contract of employment which may not actually be documented, but is what is ‘implied’ to an individual either at interview or from ways of working within your organisation. I.e. Contracted hours state 9-5 but it is expected that to finish the job, you stay until it is done. To go on time will be frowned upon. Or working Sundays is not in your contract, but you would be putting your team under pressure by not taking your turn. These are the things that actually happen on the ground. Clear statements of terms and conditions with updated and relevant staff handbook allow staff to see all the policies. Good training of managers and team leaders will demonstrate the company values. Challenging any decisions and what the snow ball effect would be is also a key way to see how policies will be interpreted. The end of an employee relationship There are three main ways an employment relationship can come to an end: Dismissal Choice Redundancy When looking at dismissing someone both the reason and the process must be fair. Dismissal is deemed fair when under the following headings: Capability – ill health or performance Conduct / Misconduct – a different process for gross misconduct Redundancy – less staff required Legality – breach of right to work Any other substantial reason – Resignation/Retirement/Death/TUPE or End of fixed term contract. As long as your process is solid and well documented. This process becomes unfair when the way in which it is handled is deemed unfair or poorly executed. If one of the 9 protected characteristics is proven to have been a contributing factor. Importance of Exit Interviews It is recommended that a member of the HR function conducts any interview with a member of staff that is leaving. The function of that representative should be at least an equal of the person being interviewed. Employee: It gives them an opportunity to discuss the real reasons for leaving. It will help you understand if there is something that can be changed. However it is worth noting that by this stage it is very difficult to change someone’s mind; however they will feel that they have a voice. Employer: Helps you to understand any key management weakness’s that you may have or issues with bullying. It will be like a puzzle, building up a picture if you have a high level of turnover from one specific area. You will be able to build a training programme and invest time through mentoring when establishing the facts. It will also allow you to prevent where possible any constructive dismissal claims. Redundancy When looking at starting redundancy an organization should first ensure that it looks at the reasons why? Is it going to benefit the business as negativity at starting a process such as this will create a high amount of negativity? Review your company’s formal policy and procedure on redundancy. Also have you a formal agreement a trade union or employee representatives? A clear plan should be evident and look at the following areas: Planning Keep your plan up to date and flexible Identify the Pool for Selection Area of the business that needs to be reduced Are the alternatives e.g. – reduction in working week / pay Consult employees Timely notification Treat people like human beings Transparent communication Criteria for Selection Length of Service Attendance records Disciplinary records Performance records Work experience Skill and qualification Competencies At the beginning of the process the business should establish how these criteria will be weighted. Documented scoring programme Appeals and Dismissals A clear process should be place to assist the appeals/dismissal process Right to be accompanied at meetings Continue with meetings if it is felt that there are more questions to be answered. Suitable alternative employment Can you replace somewhere else within organization or sister company Alternative job within same area using job matching skills Redundancy payment To receive must have worked for the company for two or more years Based on age, weekly pay and length of service Counseling and Support Assist with building a new CV Training on interview skills Use contacts within the business to identify job opportunities (Ref:http://www.cipd.co.uk/hr-resources/factsheets/redundancy.aspx#link_2) The Impact on those left behind can be substantial. There is something called ‘Survivors syndrome’ where they do not feel lucky to still have a job, but guilty for those that have gone. It creates unease and lack of job security with may incur unseen increases in key skills labour turnover. It is important to keep all employees communicated too with relevant and update information on the company’s prospects. Continue to talk to them, offer reassurance where needed to continue to support morale issues. This will help those that are left feel valued and more secure. Bibliography CollinsonGrant – Employment Law for managers -5th Edition June 2014. Martin,Whiting &Jackson – Human Resources Practice – 5th Edition.

Cesar Chavez Essays

Cesar Chavez Essays Cesar Chavez Essay Cesar Chavez Essay One of the greatest civil rights activists of our time; one who believed the ways of Gandhi and Martin Luther King that â€Å"violence can only hurt us and our cause† (Cesar Chavez); a quiet, devoted, small catholic man who had nothing just like those he help fight for; â€Å"one of Americas most influential labor leaders of the late twentieth century† (Griswold del Castillo); and one â€Å"who became the most important Mexican-American leader in the history of the United States† (Ender). Cesar Chavez; an American farm worker, who would soon become the labor leader that led to numerous improvements for union workers; it is recorded that Chavez was born near Yuma, Arizona on March 31, 1927 and died on April 23, 1993 in San Luis, Arizona. (Wikipedia) His life affected many others as his unselfish deeds changed the labor union force forever. This essay will discuss the reasons Cesar Chavez became involved in Union rights, the immediate impact he had, and also the legacy he left behind with his actions that influenced American society. There are many reasons why Chavez became part of the movement, but the major reason was his childhood. It is noted that Cesar Chavez was one of five children born to Librado Chavez and Juana Estrada who were farmers. As a child in Arizona, he grew up nourished by the values of his family and his rural Mexican-American community. His mother taught him the importance of non-violence and self-sacrifice and his grandmother impressed upon his the values of the Catholic faith. And as a child, he experienced racial discrimination in school. Griswold del Castillo) Chavez quit school after the eighth grade to work full-time in the fields. His grandfather had homesteaded some 112 acres that the family soon lost because of the Great Depression. (Jusko) It is reported that Chavez and his family fell behind in mortgage payments and lost what they had. They then moved to California looking for work in the fields as temporary farm laborers; just like thousands of other rural families in the southwe st. The family led a nomadic life; moving very often in search of migrant work. Chavez joined his parents to help harvest carrots, cotton, and grapes under the blazing California sun. During this period Cesar Chavez experienced the corrupt labor contractors, extremely low wages, and poor living and working conditions that the migrant workers had to endure. Around this time as well, he got his first glimpse of union organizing when his father became active in several union activities. (Ramakrishnan; Russell) It is believed that Chavez’s father and uncle actively supported unions. Therefore he learned at a young age firsthand about strikes, organizing operations, and also picket lines. Gale Encyclopedia) During his lifetime, Cesar Chavez and his followers made many changes and contributions to society. While he was alive, he had the privilege to see what his non-violence actions produced; what they transpired. It is recorded that Chavez began actively organizing workers in the fields in 1952. The California-based Community Service Organization (CSO) recruit ed and trained for his work. Chavez built new chapters of CSO, led voter registration drives, and helped Mexican-Americans confront issues of police and immigration abuse during the next ten years. In 1958 he became general director of CSO. With $1,200 of his own savings, Chavez resigned four years later, to found the National Farm Workers Association (NFWA) in 1962. (Gale Encyclopedia) He was a very determined man; strived in everything he put his mind to. Russell declares that by 1965, the NFWA had convinced two major California growers to raise the wages of migrant workers; 1,700 families had joined the organization. And in 1966, the UFWOC, which was the United Farm Workers Organization Committee when the NFWA merged with an organization of Filipino workers, launched a campaign picketing grape growers in Delano who paid low wages. La Huelga (The Strike), which the campaign nationally became known as, proved to be the defining moment in Chavezs work as a labor activist. Americas consciousness about the conditions of migrant workers was raised when the five-year strike against grape growers in the San Joaquin, Imperial, and Coachella valleys went public throughout the country and world. Chavez was then transformed into a national symbol of civil disobedience. Chavez’s boycott cost California grape growers millions of dollars. He did this by holding hunger strikes, marches, and sit-ins; he also had himself arrested in order to gain attention to his cause. In 1970, the growers agreed to grant rights to migrant workers and raised their minimum wage. (Russell) He ended the fast by breaking bread with, then at the time, the candidate for the United States presidency, Senator Robert Kennedy. (DISCovering World) â€Å"Chavez became the first man ever to organize a viable farm workers union in California that obtained signed contracts from the agricultural industry†. (Jusko) Russell argues that Cesar Chavez also fought for the civil rights of African Americans, women, gays, and lesbians, but La Huelga was the first of many successful boycotts that Chavez organized on behalf of grape and lettuce pickers. He also states that Chavez remained a beloved figure in the Mexican American community and nationally represented the quest for fairness and equality for all people, even though membership in the UFWOC eventually waned. (Russell) Despite that, Cesar Chavez had many accomplishments with his non-violence, charismatic qualities; he brought dignity and strength to the farm workers and greatly influenced the consciousness of Americans. Chavez Forms) He would go down in history as one of the greatest Mexican-Americans to ever live. After Cesar Chavez’s death, he left behind a legacy; a legacy in which nobody else can every recreate; till this day many Americans and also those outside the country, still honor him. He was responsible for La Causa, the birth of the Hispanic American civil rights movement, which is the greatest part of his legacy; not only of the increases in p ay, eligibility for medical insurance, employer-paid pensions, and unemployment benefits that UFW members received. Gale Encyclopedia) Chavez will never be forgotten. â€Å"Even today, Chavez remains a source of inspiration for Latino activists, union organizers, community leaders, and civil rights activists†. (Ramakrishnan) It is stated that When Chavez died on April 23, 1993, at the age of sixty-six, and a front-page obituary was published in the New York Times. Many expressions of sorrow were received from a host of national and international leaders. (Russell) In 1994, President Clinton awarded Chavez the nation’s highest civilian honor, the Medal of Freedom. Ramakrishnan) In 1999, he was inducted into the U. S. Labor Departments Hall of Fame for his work toward improving the treatment of farm workers. (Jusko) Chavez was awarded Mexicos highest award presented to people of Mexican heritage who have made major contributions outside of Mexico, the Aguila Azteca (Azte c Eagle). The state of California declared his birthday an official holiday, recognizing his greatest achievements of moral leadership and a commitment to social justice in August 2000. Griswold del Castillo) All over the country, somehow or someway, Cesar Chavez left a presence. It is noted that a Cesar Chavez commemorative meeting was held in San Antonio, in 2005, honoring his work on behalf of farm workers. In his honor, there are elementary schools named after him in Santa Fe, New Mexico and Madison, Wisconsin. Also in his honor, there is a community center named The Cesar Chavez Community Center in Racine, Wisconsin. The business loop of I-196 Highway is named Cesar E Chavez Blvd, in Grand Rapids, Michigan. Cesar Chavez was inducted into the California Hall of Fame located at The California Museum for History, Women, and the Arts on December 6, 2006 by California Governor Arnold Schwarzenegger and First Lady Maria Shriver. And the University of Texas at Austin unveiled their Cesar Chavez Statue on campus on October 9, 2007. (Wikipedia) There is proof that Cesar Chavez left a legacy behind; whether it be a form of mentality to Americans or a physical asset that honors him, he is always with us. Castillo claims that Cesar Chavez was the antithesis of the stereotypical labor leader. He never owned a house or a car, lacked fancy clothes and a formal education, and never made more than $6,000 per year, nut despite all of that, he was one of the most successful organizers in American history. He provided the moral compass for the Mexican-American civil rights movement that is in force to this day. Chavez had always envisioned the UFW a social movement that could change the lives of Mexican-Americans in general not as a traditional labor union. ’Ninety-five percent of the strikers lost their homes and their cars,’ Chavez said after the 1970 grape strike. ‘But I think in losing those worldly possessions they found themselves. ’ (Enders) Chavez changed the way Americans thought about farm workers with his inspiring leadership of El Movimiento. The UFW brought the social and economic problems of Mexican Americans into the nations consciousness under his di rection. (Griswold del Castillo) He would forever change the lives of future farm workers, whether he knew it or not.

Free Essays on Broken Fjords

EXPOSITORY TEXT – BROKEN LIVES Broken Lives by Estelle Blackburn is a relevant expository text that through research has lead to a solid argument; 19 year old John Button was wrongfully convicted of killing his 17 year old girlfriend in a hit-run. In her efforts to influence her readers of such views, Blackburn has entered into the world of a serial killer, presenting a credible, solid account of these events and their surrounding matters. In result the reader accepts the book as a genuine explanation of an increasingly explicable miscarriage of justice. The reader now feels obliged to adopt Blackburn’s views. The notion of justice is Blackburn’s principal value, and her attitudes express the unfairness of Buttons imprisonment. Together they underline the purpose of the book; to convince the public of buttons innocence and Cooke’s guilt in the death of Rosemary Anderson, and hopefully have Button pardoned. Blackburn makes it clear that there were inconsistencies throughout the police investigation and a failure of justice in the High Court etc. The police are seen as incompetent. Being an expository, non-fiction text, credibility is essential if the reader is to share such attitudes with the author. This credibility is primarily established by a list of sources in the preface and acknowledgments sections of the book. For example the police files of Eric Edgar Cooke and John Button. Photographs of the involved and maps of the city of Perth are also included. A sense of credibility is created using times, dates, streets and names mentioned internally in the text, demonstrating the extent of Blackburn’s investigations. The reader is now in a position to seriously consider all information presented. Example of such detail: â€Å"Cooke left home at 12:30 p.m., driving his 1956 FJ Holden to Adelaide terrace and parking outside Fairlanes.† Broken Lives is a book where a strong audience appeal is desired, and the book ... Free Essays on Broken Fjords Free Essays on Broken Fjords EXPOSITORY TEXT – BROKEN LIVES Broken Lives by Estelle Blackburn is a relevant expository text that through research has lead to a solid argument; 19 year old John Button was wrongfully convicted of killing his 17 year old girlfriend in a hit-run. In her efforts to influence her readers of such views, Blackburn has entered into the world of a serial killer, presenting a credible, solid account of these events and their surrounding matters. In result the reader accepts the book as a genuine explanation of an increasingly explicable miscarriage of justice. The reader now feels obliged to adopt Blackburn’s views. The notion of justice is Blackburn’s principal value, and her attitudes express the unfairness of Buttons imprisonment. Together they underline the purpose of the book; to convince the public of buttons innocence and Cooke’s guilt in the death of Rosemary Anderson, and hopefully have Button pardoned. Blackburn makes it clear that there were inconsistencies throughout the police investigation and a failure of justice in the High Court etc. The police are seen as incompetent. Being an expository, non-fiction text, credibility is essential if the reader is to share such attitudes with the author. This credibility is primarily established by a list of sources in the preface and acknowledgments sections of the book. For example the police files of Eric Edgar Cooke and John Button. Photographs of the involved and maps of the city of Perth are also included. A sense of credibility is created using times, dates, streets and names mentioned internally in the text, demonstrating the extent of Blackburn’s investigations. The reader is now in a position to seriously consider all information presented. Example of such detail: â€Å"Cooke left home at 12:30 p.m., driving his 1956 FJ Holden to Adelaide terrace and parking outside Fairlanes.† Broken Lives is a book where a strong audience appeal is desired, and the book ...

Canada vs. USA essays

Canada vs. USA essays Basics -Parliamentary/constitutional monarchy-Federal-Responsible (executive part of legislation)-Written AND unwritten constitution -Presidential/congressional-Republic-Federal-Separation of powers with checks and balances. -Written constitution Elections/10 the leader of that party becomes Prime Minister.-Minority government (number elected is less than 50%) requires support from elected numbers of a different political party to remain in power.-Party with the second most votes forms the Official Opposition; the leader becomes Leader of the Opposition.-Opposition is responsible in monitoring activities of government insuring against the misuse or abuse of government powers.-Elections are held at least once every five years with variable terms (can change from election to election.-Prime minister has the authority to call elections sooner than five years, usually when he/she senses that there will be an electoral victory. -To be successful a candidate must run in four elections-Campaigning starts approximately two years before the actual elections-Primaries ( first elections) choose delegates to go to the national convention of either Democratic or Republican parties.-Delegates are most likely loyal in supporting specif ic candidates for the partys nomination. -No more than the registered members of the party may vote in primaries.-Running in primaries is optional but usually will cause a candidates campaign to come to a standstill if a candidate loses or doesnt participate. -The few states that dont hold primaries hold caucuses (state part...

Forensic Accounting Essay Example | Topics and Well Written Essays - 3000 words

Forensic Accounting - Essay Example (Lexicom, 2007) The standards that have been set are usually fixed making it hard for investors from other states to operate using the same starndards.Foreign investors usually have their standards and it becomes hard for them to cope with the new standards. (Lexicom, 2007) Principle based systems will provide a conceptual framework basis that will be followed by the accountants. In centrally, rule based systems has detailed rules which are to be followed. Under the principle based system, one will lay out the objectives of good reporting and then provides guidance that explains the objectives. In rule based systems the rules are unavoidable and its intent is not to provide guidance. Both systems are used by accountants depending on the nature of the objective. (Toppe, 2008) 1.2.1 IASC.This was formed as a not for profit organisation that is incorporated in the US. It is the parent entity of the IASB which is mandated with setting of standards. Its structure includes Trustees, Standard Advisory council, IASB and the International Financial Reporting Interpretation committees. (IFRS, 2012) 1.2.2 IASB assumes the accounting standard setting responsibilities from the IASC.This is because there was restricting on the move to shape IASC for the future. The structure includes IASC foundation. (IFRS, 2012) 1.2.3 SAC (Standard Advisory Council) is vital for it ensures that the objectives of the companies are met. This consists of the selected board of directors. They address on the matters that relates to the standards of the organisation. (Board, 2008) 1.2.4 IFRS Interpretation committee ensures that a consensus on the appropriate accounting treatment and providing an authoritative guidance on those issues. This normally consists of 14 voting members appointed by the trustees. (Board, 2008) 1.3.2 EC (European Commission) is mandated to regulate and

Research of Barclays Essay Example | Topics and Well Written Essays - 1000 words

Research of Barclays - Essay Example It also sponsored many big and major events also. This list of sponsorships may include Premier League, certain sports events e.g. tennis, golf and foot ball tournaments, the Churchill cup etc. Barclays is the second largest bank in the United States (Salz, 2013). There are also certain controversies which are associated with the name of Barclays as it is very usual matter that every banking institution is usually supposed to be involved in the money corruption cases. Same is the case with Barclays, most of the competitors tried to create a bad word of mouth regarding the Barclays bank but it was not successful and the popularity of the Barclays bank is still in the minds of its potential customers (Skinner, 2011). Need for Marketing Research: Due to difference in the customer needs and choices the Barclays bank is also trying to serve them at every level. That is the reason of having different banking products and services so that customers of different segments can be targeted easi ly (the Beans Group, 2012). When any company has such a versatile kind of target market and customers then there is a need of market research so that new and prevailing trends in the market can be analyzed efficiently. The promotional tools of the banking products and services would also be different for different customers. While doing market research the company should be capable of covering costs and also sell the product at a profit. They should also be able to handle the expected problems of the new segment (FAO Corporate document Repository). Marketing Research at Barclays: There is so much competition in the banking industry that every bank has to be vigilant about the opportunities arising in the customer market so that it can be grabbed at once and then have a first mover advantage in offering new services to its potential customers. To achieve this vigilance by the company the marketing research should be very much active and effective also. Marketing research actually mea ns to collect the customer related data from the market segments and thus analyzing it in comparison with the company’s resources and also the cost involved. This marketing research also helps to devise future plans for the company. Barclays have analyzed the potential in the students target market and thus do a market research to find out whether this would be a profitable decision to launch any product regarding this segment (Havard Business School, 2013). Barclays have considered the students as the major segment to be invested in. They did a marketing research in order to analyze the potential of this specific market segment (Elizabeth, 2012). Barclays has a competitive advantage over other companies due to the geographic area it has covered (Barclays PLC Bank Annual Report, 2012). On the basis of this advantage Barclays can compete over them in the future also by serving more and more segments. The research and development department of the Barclays is very effective. Th e research team provides actionable ideas that are based on the consumer preferences (Barclays PLC Bank Annual Report, 2012). At first the company which is going for market research should focus on its own image created in the customer’s eye (Gerber). In this way it can be easily analyzed that how the population of that segment will perceive that company’s product. The research and development department at Barclays efficiently try to cover all the possible segments of the consumer market and even also made valuations and other

Sexism in Criminal Justice System Essay Example | Topics and Well Written Essays - 1500 words

Sexism in Criminal Justice System - Essay Example Gender differences describe those differences described by the society and relate to the given social roles. Sex differences are biologically defined. Viewing the intrinsic societal perceptions, the notable notion of sexism is a leading social concern concerning different ideologies held by the society. Sexism entails the oppressive ideologies, attitudes, and behaviors held and propagated at either sex (Thompson, 2012).   The establishment of the social community is a notable advancement in the understanding of social discrimination issues and creating mitigation for the same accordingly. Hence, the understanding of sexism as an evil in the criminal justice system is a defining step towards establishing mitigation for such undesirable occurrences in the very system meant to maintain social order.  It is apparent there is inconsistent progress in improving the fight against the sexism issue. The issue of sexism and related discrimination acts Sexist remarks and actions are an ever yday occurrence, although most cases it occurs naturally at the subconscious level of the human conceptualization depending on the ideologies of that given system. The occurrence within the justice system is an illustration of such perpetuation of the subject of sexism in the society (Belknap, 2007). The women in the criminal justice system continue to face marginalization as they find it remarkably difficult to achieve the senior positions within the system.  The very subject that women are ineligible to hold the senior positions in the system because of their gender is evidence of the propagation of the evil of sexism. Another observable occurrence is that women victims and offenders continue to face heightened levels of marginalization in the criminal justice systems designed for men. The system fails to facilitate the women with support, safety, and justice (Thompson, 2012).  Ã‚  

President Obama's Innauguration Address Assignment - 1

President Obama's Innauguration Address - Assignment Example When Obama refers to absolutism, he indirectly refers to the rigidity of republicans to embrace change. Obama has directly challenged the political ideologies of republicans that thrive of rigid principles and says that they must evolve with times to meet new challenges successfully. He is actually referring to the realistic values of American democratic process that is able to acknowledge change and innovate to ensure the fundamental values of freedom and equality to the people. President Obama’s inaugural address asserts his agenda for the current presidential tenure. He is serious in promoting universal healthcare, greater opportunities for marginalized population and new responses to face other challenges of times. New issues like climate change, gays’ rights etc. have also been included in his agenda. Indeed, issues like environment, sustainable development, diversity etc. require proactive participation of people and government which Obama claims as collective action. Obama’s strategy is clearly defined when he declares his allegiance to God and country and not to party and faction. He believes that he needs to think like a common man so that he is better able to understand their problems. Indeed, I believe that this approach would help him to push reforms, especially healthcare reforms and ensure equal opportunities so that poor can avail same opportunities for growth and

Behavioral and Social Learning Approaches Personality Assessment Essay

Behavioral and Social Learning Approaches Personality Assessment - Essay Example In social learning, behavior is developed through the adaptation of behaviors that are mimicry of the behaviors that one is exposed to within one’s social environment. One of the more controversial, and by today’s standards, unethical experiments in behaviorism was conducted by John B. Watson on a subject he called â€Å"Little Albert†. Watson proposed that a natural and innate response that an infant would experience to loud noise was fear. Watson introduced a white rat into an area where an 11-month old infant was sitting. The child did not exhibit a natural fear of the rat and attempted to reach for it and interact with the rat. Then Watson would introduce the rat and at the same time strike an iron bar with a hammer in order to evoke a response. As predicted, when the rat would be let into the area with the child, the child would then automatically begin to cry, associating the rat with the fear he had felt at the disruptive loud noise (Slee, 2002, p. 57). very quickly, creating the association that relates to the response. The concept that an internal process does not associate with the way in which a person responds does not seem to be accurate as it discounts the importance of decision. The way in which one decides to respond may not be under full control, but that does not mean that it is not done through a series of decisions. As in the example of ’Little Albert’, his thought process could be, ’I see the rat’, I like the rat, but when the rat shows up, a loud noise that I don’t like is present’. Behaviorism suggests that the response is solely instinctual and developed as a pure response to stimulus. Gabriel Tarde developed social learning laws of imitation in order to explain behavior. The laws were: 1. Imitation occurs through proximity to others, 2. Imitation flows from the superior to the inferior, and 3. New ideas can become part of the fabric of culture as the customs become imbedded, while others

Tumultuous Sixties Essay Example | Topics and Well Written Essays - 750 words

Tumultuous Sixties - Essay Example However, their hopes were crushed when President Kennedy was assassinated in Dallas, Texas. Lyndon Johnson replaced Kennedy as president and brought the culture of working actively to promote the lives of Americans. Johnson believed that the only way to improve the livelihoods of the American people is through education and ending poverty. Johnson introduced the Civil Rights Act from the urging of the Congress, which then outlawed discrimination that is openly based on race, color, sex, religion, national and origin in the American federal programs (Nicholas, 2012). There was an introduction of mechanisms for enforcement to the American culture where there was an open application for voting, employment and public accommodations of American citizens and residents regardless of the race, color and religion.President Johnson introduced new student loans and grant programs that were free from racial discrimination and supported the consumer-protection legislation act. The presidentâ€⠄¢s ambitions to end poverty in America led to the effort of championing for better education and job training. However, the effort enjoyed mixed success, as it was not fully successful. In essence, the federal programs and economic expansion that Johnson initiated increased the number of problems that the poor Americans faced (Nicholas, 2012). What Americans had thought of the administration of Johnson turned out negative and critics pointed out at the numerous assassinations and unrest that occurred during his rule.

President Obama's Innauguration Address Assignment - 1

President Obama's Innauguration Address - Assignment Example When Obama refers to absolutism, he indirectly refers to the rigidity of republicans to embrace change. Obama has directly challenged the political ideologies of republicans that thrive of rigid principles and says that they must evolve with times to meet new challenges successfully. He is actually referring to the realistic values of American democratic process that is able to acknowledge change and innovate to ensure the fundamental values of freedom and equality to the people. President Obama’s inaugural address asserts his agenda for the current presidential tenure. He is serious in promoting universal healthcare, greater opportunities for marginalized population and new responses to face other challenges of times. New issues like climate change, gays’ rights etc. have also been included in his agenda. Indeed, issues like environment, sustainable development, diversity etc. require proactive participation of people and government which Obama claims as collective action. Obama’s strategy is clearly defined when he declares his allegiance to God and country and not to party and faction. He believes that he needs to think like a common man so that he is better able to understand their problems. Indeed, I believe that this approach would help him to push reforms, especially healthcare reforms and ensure equal opportunities so that poor can avail same opportunities for growth and

Tumultuous Sixties Essay Example | Topics and Well Written Essays - 750 words

Tumultuous Sixties - Essay Example However, their hopes were crushed when President Kennedy was assassinated in Dallas, Texas. Lyndon Johnson replaced Kennedy as president and brought the culture of working actively to promote the lives of Americans. Johnson believed that the only way to improve the livelihoods of the American people is through education and ending poverty. Johnson introduced the Civil Rights Act from the urging of the Congress, which then outlawed discrimination that is openly based on race, color, sex, religion, national and origin in the American federal programs (Nicholas, 2012). There was an introduction of mechanisms for enforcement to the American culture where there was an open application for voting, employment and public accommodations of American citizens and residents regardless of the race, color and religion.President Johnson introduced new student loans and grant programs that were free from racial discrimination and supported the consumer-protection legislation act. The presidentâ€⠄¢s ambitions to end poverty in America led to the effort of championing for better education and job training. However, the effort enjoyed mixed success, as it was not fully successful. In essence, the federal programs and economic expansion that Johnson initiated increased the number of problems that the poor Americans faced (Nicholas, 2012). What Americans had thought of the administration of Johnson turned out negative and critics pointed out at the numerous assassinations and unrest that occurred during his rule.

The Term of Coaching Essay Example for Free

The Term of Coaching Essay Coaching is a method of teaching or training in which a coach helps for trainee to achieve a specific personal or professional result or goal. Coaching is a way to help people make the best use of their own resources. It is a way to bring out the best of peoples capabilities. Coaching helps people set goals and then reach those goals. Coaching is goal and results oriented and can focus on virtually any area of life: business, career, family, health, personal growth, spirituality, intimacy, simple living, and financial development. Historically the evolution of coaching has been influenced by many other fields of study including those of personal development, adult education, psychology (sports, clinical, developmental, organizational, social and industrial) and other organizational or leadership theories and practices. Since the mid-1990s, coaching has developed into a more independent discipline and professional associations such as the Association for Coaching, The International Coach Federation, and the European Coaching and Mentoring Council have helped develop a set of training standards. There are many definitions of coaching, mentoring and various styles of management and training.What follows are more succinct definitions of the various forms of coaching. However, there may be overlap between many of these types of coaching activities. Managing is making sure people do what they know how to do. Training is teaching people to do what they don’t know how to do. Mentoring is showing people how the people who are really good at doing something do it. Coaching is none of these – it is helping to identify the skills and capabilities that are within the person, and enabling them to use them to the best of their ability.Professional coaching uses a range of communication skills (such as targeted restatements) to help clients shift their perspectives and thereby discover different solutions to achieve their goals. These skills are used when coaching clients in any field. In this sense, coaching is a form of meta-profession that can apply to accompanying clients in any human endeavor, ranging from their concerns in sports and personal, professional, social, family, political, spiritual dimensions, etc. Types of Coaching Although the most popular type of coaching is Business one, coaching can be used for various purposes: Performance coaching. Coaching activities here are aimed at enhancing an individual’s performance in their current role at work, to increase their effectiveness and productivity at work. Generally, performance coaching derives its theoretical underpinnings and models from business and sports psychology as well as general psychological theory. Skills coaching. This form of coaching focuses on the core skills an employee needs to perform in their role. Skills coaching provides a flexible, adaptive, ‘just-in-time’ approach to skills development. Coaching programmes are tailored specifically to the individual and are generally focused on achieving a number of skill development objectives that are linked to the needs of the organisation. Career Coaching. Coaching activities focus on the individual’s career concerns, with the coach eliciting and using feedback on the individual’s capabilities as part of a discussion of career options. The process should lead to increased clarity, personal change and forward action. Personal or life coaching. This form of coaching provides support to individuals wishing to make some form of significant changes happen within their lives. Coaches help individuals to explore what they want in life and how they might achieve their aspirations and fulfil their needs. Personal/life coaching generally takes the individual’s agenda as its start point. Business coaching. Business coaching is always conducted within the constraints placed on the individual or group by the organisational context. Executive coaching: One to one performance coaching is increasingly being recognised as the way for organisations and individuals to improve performance. By improving the performance of the most influential people within the organisation, the theory goes that business results should improve. Executive coaching is often delivered by coaches operating from outside the organisation whose services are requested for an agreed duration or number of coaching sessions. The scheme below shows the general process of coaching: Business Coaching Business coaching is mostly related with human resource and personal development . It provides positive support, feedback and advice to an individual or group basis to improve their personal effectiveness in the business setting. Business coaching includes executive coaching, corporate coaching and leadership coaching. There are almost as many different ways of delivering business coaching as there are business coaches. Some offer personal support and feedback, others combine a coaching approach with practical and structured business planning and bring a disciplined accountability to the relationship. Particularly in the small business market, business coaching is as much about driving profit as it is about developing the person. Coaching is not a practice restricted to external experts or providers. Many organizations expect their senior leaders and middle managers to coach their team members toward higher levels of performance, increased job satisfaction, personal growth, and career development. Business coaching is not the same as mentoring. Mentoring involves a developmental relationship between a more experienced mentor and a less experienced partner, and typically involves sharing of advice. A business coach can act as a mentor given that he or she has adequate expertise and experience. However, mentoring is not a form of business coaching. Few link coaching activities to compensation, however, resulting in less coaching by managers. The chart below, shows typical model of business coaching: Excercises of Team Coaching Here are some exaples of simple excercises of coaching, which leader can conduct for his team by his own. 1. Knowledge develpment. Divide the entire group in to pair of individuals. For example if there are 30 people, make 15 pairs. Then the first individual will have to identify three areas of improvement or weakness of organisation and ask the other person to give suggestions for improvement. Then the other can play the same role. 2. Juggling. Over a two day course with 4 x 20 minute sessions around 70% of people can do a basic juggling process. Typically people should work in groups of three : Juggler, Coach and observer/ball fetcher. Session1 : Demo or hand out a document that explains how balls flow in juggling and get them to see their initial competence level. Session 2 : 6 minutes each : set a goal and get coached to improve. The observer counts how many instructions were given compared to questions and a quick feedback round is done after each person juggles. Session 3 : Similar to session 2 but only three commands / ideas given. Session 4 : Only questions can be used in the coaching. 3. Roles. Divide the group into 3 and give them 3 rounds of role plays. For each role play have a manager, an employee and an observer. Employee will come to the manager with an issue which the manager needs to find out more about. Role play 1. I cannot get along with Tom/Fiona, you have to do something about this! Role play 2. I am nervous about the upcoming presentation to senior managers, I am seeking your help. Role play 3. I want to improve how I come across in meetings, can you help Run 3 five minute rounds and allow 2 mins of feedback at the end of each round. Conclusion Coaching – is an easy and effective method for personal, business and team work develpment. Coaching can be used to improve not only business sellings, team building etc. But also individuals life, health etc. Even great success companies should use coaching, not only as a business planning, but as a team motivation method. If the leader is competent enough, the coaching session for team building, can be conduct by his own.

Comparison of Taxation in the UK and Bangladesh

Comparison of Taxation in the UK and Bangladesh Introduction Taxation: It is concerned with the tradition of a countries government acquiring monetary fund from its countries populace in order for them to fund their public services. [1] For instance, taxation is used to build and maintain its public roads, public libraries, parks etc. Taxation is also used to support the countries security services like the police, army, etc. Task 1 Taxation plays a crucial role for countries throughout worldwide. However, here we are going to discuss brief descriptions of â€Å"Taxation in United Kingdom (U.K.)† and â€Å"Taxation in Bangladesh†. UK has a rather elaborate tax environment and it has several types of taxes, function and purpose, revenue law and practices. They are described below. Function and Purpose of Taxation in Modern Economy in UK Government’s tax policies in the UK are affected by the following factors Economic Factors Social Factors Environmental Factors Economic Factors Net position in connection with taxation and expenditure of the government, along with the borrowing protocol of its public sector has an influence upon the UK’s level of economic activities. Countries government generally prefers long-term planning which illustrates the capacity of the total resources of the economy which the government will allocate and the amount be given for the private sectors. Demand for specific kinds of goods will be influenced. Different sectors level of employment along with different private sector supplier’s profitability will be influenced by the changes in the demand level. Tax policies are used by the government in order to inspire and demoralize specific kinds of activities. Government believes that the latter taxes and duties reflect the additional costs for the entire country. Nonetheless, Government requires increasing fund in order to invest in particular area where there aren’t any consumers upon which the essential taxes can be subjected to tax like: defense, law and order, overseas aid and also the expenditure required for operating the Government and Parliament. Social Factor It is usually considered by some as a â€Å"Fair† way to go about, while on the other hand other may think of it as an en masse â€Å"Unfair† way to do things. For instance, some particular people in the free market are able to muster much larger quantity of income and capital in comparison to other people. Finally whenever the wealth is amassed it only leads to the growth of that wealth through the means of reinvestments of investment income that they gained. This ultimately ends up in the rich amassing more wealth and the poor getting even poorer, which leads to the economic scale being out of balance; meaning that economic power mainly focused in the hands of few individuals. Taxation policies are there to counteract the problem of economic scale being out of balance, which prevents the rich from getting richer and the poor from getting poorer. There are different taxes which influences society. Within â€Å"Direct Tax† and â€Å"Indirect Tax† many types of taxes fall under the categories. Different point of view remains about â€Å"equitable† even though nearly everyone agrees that taxation ought to be equitable or fair. Environmental Factors The movement of taxation system is relatively slow regarding the environmental concerns accommodation, especially in the areas of renewable and non-renewable energy sources and also global warming. However, changes in the taxation system have been introduced in order to accommodate the environmental concerns. Only the effects of the 3rd point will be directly be felt by ordinary people, while the others are going to be felt by those in charge of the business. Overall structure of the United Kingdom (U.K.) tax system and Sources of Revenue Law and Practice are mainly superintended by the HMRC (Her Majestys Revenue and Customs). Overall structure of the U.K. tax system Taxation collections are formally imposed by the Treasury. Responsibility of administration of the Treasury falls under the Chancellor of the Exchequer. The role of governing for collecting tax is initiated by HMRC (Her Majestys Revenue and Customs). ‘Officers of the Revenue and Customs’ are made known in the tax law as the personnel of the HMRC. Fundamentally, they are the one’s duty-bound for overseeing the system of self-appraisal and acknowledging liabilities of taxation. ‘Receivable Management Officers’ are those officers who are responsible for collecting tax. They are provincial civil servants who are answerable for investigating number of taxes which are left unpaid specified to them by the â€Å"HMRC Accounts Office†. â€Å"Crown Prosecution Service (CPS)† – They give legitimate consultation and doctrine and also handles prosecutions of criminals which has been analyzed by the HMRC (Her Majestys Revenue and Customs). Tax appeals are noted by the Tax Tribunal which is comprised of 2 tiers. Sources of Revenue Law Generally, decree imposes the taxes. ‘Statutory Instruments’ ordains the etiquette as well as Acts of Parliament. Decree is made clear and augmented by case law. HMRC (Her Majestys Revenue and Customs) are also responsible for imposing the following points. HMRC publications doesn’t have the force of law, but few of the VAT briefings does wherever authority have been designated subsidiary to constitution. United Kingdom (U.K.) tax system interacts with that of European Union (E.U.) as well as other countries. European Union (E.U.) Its members has a major influence on U.K. taxes, even though there aren’t any prerequisite enforced upon its states (e.g., members of the E.U.) to step towards the typical taxation system or to coordinate their own unique system of tax. ‘Directives’ which are specific laws will be agreed by the states to enact which give for a familiar taxation code within distinct field of their own systems of taxation. Value Added Tax (V.A.T) is without a doubt the most significant reference currently up-to-date. U.K. is duty-bound to accommodate its legislation in accordance with the guideline set forth in the E.U. mandate. Directives of Value Added Tax (V.A.T) will accept some laissez faire amongst its state members (e.g. set up taxation rates). There are only a handful of illustrations of Directives in the field of Direct Taxes. Its main interest in the matter will be associated with cross-border dividend, interest payments and also corporate reorganizations. Nonetheless, being influenced by the provisions of the treaties of E.U., those states who are member must allow of privilege of transferal of workforce, wealth, as well as, the right to set-up mà ©tier anywhere interior of the boundaries of the E.U. These accord arrangements have a ‘direct effect’. European Justice Court consistently pointed out that the policy of tax which victimizes non-residents is contradictory to the laws of European Union (E.U.), except in cases where there is powerful rationale regarding interest of the public. Other Countries United States of America (U.S.A.) along with several other countries has a treaty with the United Kingdom (U.K.) which is known as the ‘Double Tax Treaty’. Incorporated within this decree are regulations which thwart earnings and benefits being taxed not just once but twice. Also, included within this decree, the law which forbids nationals from foreign countries from being discriminated (e.g. treating nationals with benevolence, while on the other hand treating the non-residents with prejudice). Additionally, statute exists which allows different Revenue administration to share intelligence. The system of taxation of U.K. grants alleviation for taxes which are paid in foreign countries, even though there is no double tax relief. Task 2 Tax Practitioner: They are the people who are being paid to prepare taxes every year.[12] Tax Practitioner has several responsibilities and critical obligations.   Task 3 As, Mr. Abid’s tax lawyer one can give couple of recommendations regarding his entitlement, exemptions and obligations for taxation in the United Kingdom (U.K.) tax environment. First and foremost, Mr. Abid isn’t currently a resident of United Kingdom (U.K.). However, his wife Mrs. Narida is an United Kingdom (U.K.) resident living in the United Kingdom (U.K.) currently. Mrs. Narida has accessories business in the United Kingdom (U.K.) and she is also helping her husband (i.e. Mr. Abid) business of selling accessories in the United Kingdom (U.K.) as his proxy. Here, currently he is obligated to pay income tax and also corporate tax in both the countries due to the provision known as ‘Double Tax Treaty’ – due to the fact that he is not a resident of the United Kingdom (U.K.) as of yet. And for this instance, he won’t get an exemption on income and gains; however, he would have gotten some exemptions if he was a resident of the United Kingdom (U.K.), but doing business outside the country. It would be much easier for him to become a resident of United Kingdom (U.K.) because his wife is currently a resident of United Kingdom (U.K.). Once he becomes a resident of the United Kingdom (U.K.), he is required to be present in the country of United Kingdom (U.K.) for at least half-a-year/ or about six months (approximately 183 Days) or more. But, if he were to make commodious annual visit to the United Kingdom (U.K.) like for a time length of approximately 91 Days or more in a year for 4 or more perpetual years; then he will be considered as a resident of the country of United Kingdom (U.K.), and will be entitled to pay taxes according to the rules and regulations of United Kingdom (U.K.) tax system. Again, once Mr. Abid is a resident of the country of United Kingdom (U.K.), he is also entitled to pay Council Tax. His wife Mrs. Narida lives in a rented house with his mother whose age is around 70 Years. And so, when he becomes a United Kingdom (U.K.) resident, he may get an exemption on his Council Tax, based upon the fact that an aged person is also living with them. It is generally, better for large number of people to live together because depending on the size and type of people living in the property can be a powerful rationale for exemption like single person, or people living with children under the age of 18, or the disabled and pensioners are entitled to exemptions. Next would be Inheritance Tax. Mr. Abid, 8 years in the past got a house as a wedding gift which was worth more than  £ 310,000. Mr. Abid inherited it from his wife. So, he has to pay Inheritance Tax. He may have gotten so exemptions but due to the fact he isn’t a resident of the country of United Kingdom (U.K.), he is not going to get any kind of tax exemption. Next is Capital Gains Tax. Mr. Abid will also have to pay Capital Gains Tax, once he sells the house which was given to him as a wedding present by his wife Mrs. Narida. And now finally we come to Value Added Tax (V.A.T.). Value Added Tax (V.A.T.) is a system of taxation which is internationally practiced. So, no matter which country he/she is staying in they all have to pay Value Added Tax (V.A.T.) which also includes the country of United Kingdom (U.K.). Case 2: â€Å"Tax Non-Compliance† is mainly comprised of â€Å"Tax Evasion† and â€Å"Tax Avoidance†.   Generally, the distinction between â€Å"Tax Evasion† and â€Å"Tax Avoidance† is rather vague to say the least; however, there are some differentiations between them. Here, in Case 2, at first Tanzila received property income of  £ 5,000 but accidently entered the figure on her tax return as  £ 500. While on the other hand, Mitu received property income of  £ 7,000 and deliberately declared  £ 5,000 on her tax return. In both these cases, both of them have misled HMRC (Her Majestys Revenue and Customs) by providing wrong information. So, they both committed the crime of â€Å"Tax Evasion†. However, there is a subtle difference between them. In Tanzila’s case, while she did provide misleading information to the HMRC, she did not do so purposely; she entered the information wrong by accident. She didn’t mean to give the wrong information deliberately. And so, this will be treated as minor case of â€Å"Tax Evasion† and will be dealt out of count on the payment of penalties. Because, there is no need to cause too much trouble for such unintentional mistakes. While on the other hand, Mitu deliberately provided HMRC with false information. So, unlike Tanzila’s case this cannot be treated as case of minor human error. Here, she intentionally trying to evade tax which is a serious crime of â€Å"Tax Evasion†, As such, Mitu will be subjected to criminal prosecutions, which might ultimately end up in her having to pay fines and/or imprisonment on conviction. [1] http://www.vocabulary.com/dictionary/taxation [2] http://en.wikipedia.org/wiki/Taxation_in_the_United_Kingdom [3] http://en.wikipedia.org/wiki/Taxation_in_Bangladesh [4] http://www.investopedia.com/terms/d/directtax.asp [5] http://www.investopedia.com/terms/i/indirecttax.asp [6] http://www.investopedia.com/terms/i/incometax.asp [7] http://www.investopedia.com/terms/c/corporatetax.asp [8] http://www.investopedia.com/terms/i/inheritancetax.asp [9] http://www.investopedia.com/terms/c/capital_gains_tax.asp [10] http://www.thefreedictionary.com/council+tax [11] http://www.investopedia.com/terms/v/valueaddedtax.asp [12] https://answers.yahoo.com/question/index?qid=20101127121537AAXMjCR [13] http://www.enotes.com/homework-help/what-roles-responsibilities-tax-practitioner-441765 [14] http://en.wikiquote.org/wiki/Tax_noncompliance [15] http://www.investopedia.com/terms/t/taxevasion.asp [16] http://www.investopedia.com/terms/t/tax_avoidance.asp [17] http://www.nouse.co.uk/2013/01/22/what-is-the-difference-between-tax-evasion-and-tax-avoidance/