The Effects of Evolving Technology on Business Industries

The main thing in this world that is consistent is change. This is a genuinely referred to stating which existed for as far back as I can recollect. Thinking back 50 years and more from today, I can review how we used to handle in class about how individuals have lived hundreds of years prior. Globalization is the consequence of humans’ unending quest for upgrades and mechanical developments. It is an incorporation of economy, work and innovation everywhere throughout the world, even across worldwide fringes. This development has expanded the progression of capital, merchandise, rivalry and work across outskirts which, thus, had profoundly changed the genuine significance of citizenship. Today, the upsurge of improvements in innovation undeniably affects how associations work inside and with different establishments. For an association, its prosperity and disappointment incredibly relies upon how the association was organized to function. The drive to improve people groups living example is as yet a similar drive or factor which triggers worldwide firms to globalize their tasks and with that, today’s most recent innovation makes the company’s and shoppers life simpler It empower organizations to diminish cost by utilizing amazing hardware and apparatuses while buyers can have simpler access to the freshest items in the market. The development of another innovation presents the two dangers and openings inside the business elements and adjusts the serious powers. Industry pioneers face the chance of losing their main spot and being supplanted by new participants and dark horses (since obstructions to section might be brought down). Consequently, innovation changes may give significant moves in industry elements. Contingent upon its hierarchical abilities, it might be positive or negative to make extraordinary changes in accordance with the current association when a problematic advancement happens. Problematic change happens so irregularly that there is no standard reaction to them. The most effective method to modify its new item improvement process relies upon the associations abilities. Capacities are its assets, forms (how they change assets to items), and corporate qualities. While assets are versatile to change, forms are not as adaptable, and qualities are even less adaptable. Along these lines, when a troublesome innovative change happens, an organization must look to its capacities. On the off chance that the change requires a huge measure of budgetary assets that the organization doesn't have, at that point they clearly can't put resources into the change, on the flipside, if an enormous capital firm faces a similar change, the interest in the problematic innovation might be little to the point that it does not merit their increasingly significant time. A similar situation goes for procedures and qualities. Enormous firms might be huge to the point, that modifying their procedures to suit a change might be too oppressive though littler firms may have an a lot simpler time making modifications in their procedures. Furthermore, all things considered, a littler firm’s qualities might be more adaptable for problematic change than enormous organizations whose longstanding qualities are not effectively versatile. To beat the characteristic inertial found in most huge associations, supervisors may make new structures inside the association where new procedures can be created. This includes taking out workers with the necessary abilities and drawing another limit around them. When the organization’s qualities may not be good with the new procedures, firms may make an entirely different undertaking which is completely claimed by the firm yet situated in another area with the individuals and different assets important to make a domain helpful for the new procedure. What's more, last, when a firm doesn’t have the supporting qualities, assets or procedures for continuing another procedure, it might get another firm which does. A few elements may affect specific stages in the advancement of another innovation. For instance, mechanical advances, changes in what shoppers need or need, and changes in guidelines may trigger an innovation development. What's more, industry changes regularly feed of natural changes. Anyway this fundamental change, once activated, doesn't really start until chiefs notice this need and follow up on it. When acting, directors try to investigation, and this experimentation profoundly impacts the business as it enables shape what the new business to structure will be. Thus, as tests come up short, the quantity of firms in the business by and large is sliced down the middle, yet sporadically may increment. An industry’s reaction to another innovation decides when and how the mechanical change will happen. Without administrative understanding and dynamic identified with the innovation, the current business structure will endure. Administrators are basically the ones putting resources into these new innovations and they pick how and when to showcase them to the general population, and consequently have at last the underlying command over the change. In the event that the business all in all doesn't react well to the innovation, they may not decide to contribute and showcase it, thusly hindering its development. Actually, on the off chance that they react well, it quickens the development of the change. In the event that the business in general is hesitant importance some kindness some don't and some are going back and forth, the change may just observe moderate development, and relying upon which heading assessments are influenced (possibly in support of the innovation), the change might be finished or the advancement may never meet its pinnacle. One of the primary advancements of innovation was the centralized server framework and it was during the 1960’s that PCs and such began to grant in associations and firms. The exemplary methods of hierarchal administration frameworks began to break down during these occasions. Through mechanical change, globalizing the activities of a universal organization could set up an estate where they can diminish their work cost. Not denying the way that various individuals from various nations have various tastes, universal organizations could likewise customize their items as per the purchasers or markets inclinations without killing their gauges and trademark. Previously, data control was fundamentally taken care of by those in administrative situations in a direct way as indicated by rank. With these frameworks of innovation, data was dealt with as to such an extent that organization straightforwardness is moderately existent for the individuals who can get hold of certain data. The surge of advancements in innovation has activated hierarchical structure adjustments. These progressions can be outlined by thinking about two key factors: the area of data and the area of choice rights in the association (Brynjolfsson E. what's more, H. Mendelsson). With the creative mechanical frameworks today, significant data can now be accessible to all representatives or laborers in an association at all level. Previously, data taking care of and benefit was constrained to the people that legitimately handle them. Presently, the obligation of dealing with data is left to data technologists or specialists. The experts at that point put information or data into databases which are available to all segments of the association For instance, an association can have a site, consistently kept up and refreshed by proficient data technologists. Here, representatives, supervisors and clients the same, can sign on to the site and access whatever data they required. Moreover, having sites is likewise an incredible favorable position since supportive inputs are simpler to get from the two clients and workers. The developing requirement for innovation advancements clears approach to reinforcing certain enterprises in a corporate world; like information the board administrations, PC engineers, data technologists, programming creators or designs et cetera. In spite of the fact that there are still associations or organizations that are reluctant to utilize data innovation, a developing number of associations are opening to the chance of rebuilding their associations to suit the benefits of utilizing the cutting edge data frameworks of today. Seeing as innovation advancement not just sets aside time and cash; it is likewise proficient and entirely adaptable concerning the association that selects to inject it in their current structure. In addition to the fact that it revolutionizes an association from inside. Through the considerably utilized World Wide Web, associations can impart and help out different associations in a quicker, increasingly effective and less expensive way. Today, with the utilization of virtual workplaces, it is conceivable to close arrangements and understandings from partaking individuals around the globe without truly meeting one another. These days, as more associations center around the significance of data stream, authoritative structures keep on changing into progressively complex systems.â subsequently, there is likewise a consistent drive to make more upgrades and headway in the field of mechanical development. These days, PC and work area have been overwhelmed by new availability alternatives. There are different of USB gadgets like Digital cameras, iPods, PDAs, FireWire, thumb drives and MP3 players; with current advancements, for example, Wi-Fi, Bluetooth and infrared (IrDA). With all these developing prominence of versatile gadgetry encouraging adaptable working, clearly representatives could deal with the move. Endpoint frameworks today are effectively accessible. They are easy to use and ordinarily accompany more than one component. With every one of these accommodations, it likewise implies that workers could be hauling around a lot of touchy data uninformed of the expected dangers. Not exclusively can classified information be lost, representatives could likewise accidentally present malware onto the system while transferring work from convenient gadgets. In any case, along with this portability in work, come different infections which will bust your records just as your contraptions. The impact of innovation had a major effect in the l

Essay on Polynomial and Great Falls College

Article on Polynomial and Great Falls College Article on Polynomial and Great Falls College Foundation: Great Falls College Montana State University COURSE TITLE: College Algebra COURSE NUMBER: M 121- ­Ã¢â‚¬ 80, M 121- ­Ã¢â‚¬ 81 NUMBER OF CREDITS: 3 SEMESTER/YEAR: Fall 2013 Educator: Ronald Yates Email: ronald.yates2@gfcmsu.edu Office Hours: By arrangement I. COURSE DESCRIPTION: This course presents concepts, principles and methods of school  ­Ã¢â‚¬ level algebra. Topics to be covered include polynomial, rational, radical, exponential, and logarithmic functions and their graphs, and real and complex numbers. II. COURSE MATERIALS: Textbook: College Algebra: Graphs and Models, Fifth Edition, by Bittinger/Beecher/Ellenbogen/Penna, published by Pearson Access Code: MyMathLab access code is packaged within new textbooks or may be bought independently. Calculator: A scientific calculator is required. A TI- ­Ã¢â‚¬ 83/84 (or equivalent) graphing adding machine is strongly recommended. A calculator with a symbolic manipulator (TI- ­Ã¢â‚¬ 89, TI- ­Ã¢â‚¬  92, etc.) will not be allowed for testing. III. COURSE OBJECTIVES: Upon completion of the course, the student will demonstrate a minimum competency level of 70% in the following areas: 1. Manipulate real and complex numbers. 2. Manipulate polynomial, rational, radical, exponential, and logarithmic functions of a real variable. 3. Graph polynomial, rational, radical, exponential, and logarithmic functions of a real variable. 4. Find inverse functions for selected polynomial, rational, radical, exponential, and logarithmic functions of a real variable. 5. Use polynomial, rational, radical, exponential, and logarithmic functions of a real variable to model genuine  ­Ã¢â‚¬ world phenomena and solve applied issues. Revised August 2013 IV. COURSE OUTLINE: (See Addendum for Detailed Calendar) Chapter 1: Graphs, Functions, and Models Chapter 2: More on Functions Chapter 3: Quadratic Functions and Equations; Inequalities Chapter 4: Polynomial and Rational Functions Chapter 5: Exponential & Logarithmic Functions V. COURSE CALENDAR †See Addendum This schedule is subject to change at the discretion of the course instructor to accommodate instructional and/or student needs. VI. COURSE EVALUATION †See Addendum for Details

Exercising Strategy: Never Having to Say ‘You Never Know Essay

An exceptionally instructed official was employed on the spot without individual verifications. Later it was found he had spent time in jail in jail for endeavored murder. Measurements from an organization having some expertise in record verifications shows that in 2000, 39% of the 70 personal investigations they performed would block work offers. Yet, because of work deficiencies organizations employ without foundations checks. Another organization hurriedly recruited a CEO without foundations and once his actual character was found he was terminated. Be that as it may, the funding bargain fell through and when the innovation division took a crash they laid off 33% of its power. 1.People going after positions are constantly inspired to show themselves in the best light and subsequently this can at times lead to off base depictions of capacities, abilities, encounters, and character. In light of what you have perused in this part in what capacity would it be advisable for you to move toward work applicant’s composed application and resume if you will probably ensure that they precisely mirror the person’s past encounters and achievements? The way to deal with check precision in the resume and the application starts with the standard choice procedure. Playing out a prescreening telephone talk with, HR would reality find and clearing up any inquiries on the resume. With candidate’s assent a foundation and reference check can be achieved. The sort of position would decide the testing that is utilized just as the adequacy of the determination standard; unwavering quality, legitimacy, generalizability, utility, and legitimateness. There are a few tests utilized for each position; physical capacity, intellectual capacity, character inventories, tranquilize testing, and work tests. These rules are scored and each candidate’s situational meeting would include a few prepared questioners. This normalized determination process takes into account a superior opportunity to acquire the best individuals and consequently help make the organization haveâ a upper hand (Noe, Hollenbeck, Gerhart, and Wright, 2010). Another methodology is the inward and outer selecting where there is information on the candidate’s history. An inside enlistment offers the recruiting supervisor access to the employee’s document. At that point there’s schoolmate Denise DeRosa’s conversation post on the Superintendent that â€Å"hired two extra outer applicants† who he had known. We can deduce that he knew the historical backdrop of both candidate’s past encounters and achievements (DeRosa, 2014). 2.And the eye to eye talk with process what steps can be taken to guarantee that the candidate is being straight to the point and legit with you and what steps would it be advisable for you to take in the event that you feel that the individual in question is depicting in a precise image of oneself? We start with the organized meeting utilizing numerous prepared questioners from tasks that utilization a standard framework to take notes. We accomplice the work-test and the organized meeting for a progressively precise picture. There are two wide normalized classes of the organized meetings; assessment and substance (Campion, Palmer, and Campion, 1997). The rating from every questioner ought to be a piece of a common objective which will be founded on perceptible practices or information. The situational talk with style will offer knowledge on experience-based and future-arranged, which takes a gander at responses in various conditions. These situational inquiries addresses manage spurring representatives, settling strife, and defeating protection from change (Latham, Saari, Purcell, and Campion, 1980 pp. 422-427). The creators state, â€Å"Situational meetings can be especially compelling while surveying affectability issues managing the trustworthiness and respectability of candidates† (Noe et al., 2010 p. 249). Be that as it may, a few creators propose social meetings, which depend on a person’s past execution at work is the best indicator of future execution, are more compelling than in situational interviews (Levashina and Campion, 2007). At the point when occupation competitors depict an in precise image of themselves businesses can perform look on the web and check whether the candidate’s web nearness coordinates the informing of the applicant. The creators propose â€Å"the content the person’s advanced personality might be at chances with the picture or corporate culture that isâ being advanced by the organization† (Noe et al., 2010 p. 250). Second, businesses can request an enormous reference rundown of individuals and call those individuals on the telephone while they may talk with openness. Much has been composed on perusing non-verbal communication during meetings to distinguish applicants not coming clean. There are a few bosses that demand a medication testing. Another technique is mentioning elaboration on reactions or subtleties on ventures or objectives which calls the applicant out. 3. Past the conventional methodologies of going over the application leading vis-à-vis interviews what different advances can you as a business take to guarantee that the individual who is being employed for the activity has the correct capacities aptitudes past encounters and character? There are different strides past the customary methodologies which can approve the individual who is being employed for the activity has the â€Å"right stuff† to be viable in the position they are recruited in. Contingent upon the business or kind of the position the means will differ. The riddle talk with, which has been utilized for the most part by innovation organizations, ordinarily gives the up-and-comer a composed issue that should be comprehended. The riddle inquiry question gives the business knowledge on how the applicant will tackles issues in unordinary circumstances (Honer, Wright, and Sablynski, 2007). The utilization of web based life like LinkedIn and Facebook has been utilized by managers to confirm data on work candidates. There are bosses deciding worker esteem utilizing online programming, which is a helpful device for information mining and searching through enormous measures of data (Noe et al., 2010, p. 242). Yet, there could be data on the site page that ought not be utilized nor consider when choosing contender to recruit, for example, pregnancy, race, or weight (Grasz, 2009). HR must be mindful of this potential inclination and the lawful ramifications. There will be fluctuating strategies and steps used by recruiting administrators when choosing work contender to guarantee the individual employed has the right stuff and encounters to carry out the responsibility. References: Campion, M. A., Palmer, D. A., Campion, J. E. (1997). A survey of structure in the choice meeting. Staff Psychology, 50, 655â€702 DeRosa, D. (2014) Discussion Forum 3: Denise DeRosa, TESC, April 15, 2014 Grasz, J. (2009). â€Å"Forty-five percent of businesses utilize person to person communication destinations to examine work competitors, CareerBuilder study discovers: Career master gives dos and don’ts to work searchers on social networking†. Honer, J., Wright, C. W., and Sablynski, C. J. (2007). â€Å"Puzzle interviews: What are they and what do the measure? Applied H.R.M. Research, 11, 79â€96† Latham, G. P., Saari, L. M., Pursell, E. D., and Campion, M. A. (1980). The situational meet. Diary of Applied Psychology, 65, 422â€427 Levashina, J. and Campion, M.A. (2007). Estimating faking in the business talk with: Development and approval of an Interview Faking Behavior Scale. Diary of Applied Psychology, 92, 1638â€1656.

Facts About Eohippus

Realities About Eohippus In fossil science, effectively naming another sort of terminated creature can regularly be a since quite a while ago, tormented issue. Eohippus, otherwise known as Hyracotherium, is a decent contextual investigation: this ancient pony was first depicted by the well known nineteenth century scientist Richard Owen, who confused it with a precursor of the hyrax (henceforth the name he presented on it in 1876, Greek for hyrax-like warm blooded creature). A couple of decades later, another prominent scientist, Othniel C. Swamp, gave a comparative skeleton found in North America the more vital name Eohippus (first light pony). Since for quite a while Hyracotherium and Eohippus were viewed as indistinguishable, the standards of fossil science directed that we call this warm blooded animal by its unique name, the one presented by Owen. Quit worrying about that Eohippus was the name utilized in endless reference books, childrens books, and TV appears. Presently, the heaviness of sentiment is that Hyracotherium and Eohippus were firmly related, however not exactly indistinguishable, the outcome is that its by and by legitimate to allude to the American example, at any rate, as Eohippus. Amusingly, the late developmental researcher Stephen Jay Gould railed against the portrayal of Eohippus in the well known media as a fox-sized warm blooded creature, when in truth it was the size of a deer. An Ancestor of Modern Horses Theres a comparative measure of disarray about whether Eohippus and additionally Hyracotherium really have the right to be known as the principal horse. At the point when you return in the fossil record 50 million years or thereabouts, it very well may be troublesome, skirting on unimaginable, to recognize the hereditary types of some random surviving species. Today, most scientistss group Hyracotherium as a palaeothere, that is, a perissodactyl (odd-toed ungulate) familial to the two ponies and the monster plant-eating vertebrates known as brontotheres (embodied by Brontotherium, the thunder mammoth). Its nearby cousin Eohippus, then again, appears to merit a spot more immovably in the equid than the palaeothere family tree, however obviously, this is still easily proven wrong! Whatever you decide to call it, Eohippus was unmistakably at any rate incompletely genealogical to all current ponies, just as to the various types of ancient pony (like Epihippus and Merychippus) that wandered the North American and Eurasian fields of the Tertiary and Quaternary time frames. Similarly as with numerous such transformative forerunners, Eohippus didnt look a lot of like a pony, with its slim, deerlike, 50-pound body and three-and four-toed feet; additionally, to decide by the state of its teeth, Eohippus chomped on low-lying leaves instead of grass. (In the early Eocene age, when Eohippus lived, grasses presently couldn't seem to spread over the North American fields, which prodded the development of grass-eating equids.) Realities About Eohippus Eohippus (Greek for sunrise pony), articulated EE-goodness HIP-us; otherwise called Hyracotherium (Greek for hyrax-like brute), articulated HIGH-rack-gracious THEE-ree-um Territory: Forests of North America and Western Europe Verifiable Epoch: Early-Middle Eocene (55-45 million years prior) Size and Weight: Around two feet high and 50 pounds Diet: Plants Recognizing Characteristics: Little size; four-toed front and three-toed back feet

What pretty hair

What pretty hair… So, in my dorm, there seems to be this really close, almost familial relationship between three floorsConner 2, Conner 3, and Conner 5. I think of Conner 5 as a nice blonde older sister who just finished getting her masters degree but still lives nearby, so she bakes you fresh cookies every once in a while. Conner 2 is the adorable youngest daughter, outfitted in a blue dress, with ribbons tied around her pigtails and definitely the parents favorite child. Then Conner 3 is like is the red-headed middle boy, a little frustrated by being the only boy and by being the proverbial middle child and by having red hair, so he compensates by acting out a little, not really in a dangerous way or anything, but just by being somewhat more outgoing than a boy his age might typically be, and he thereby becomes quite popular at school. Being a deskworker is the single greatest job you can get at MIT; you get paid $9 an hour to play Snood, press the door unlock button, and manage the rental movie collection. Pretty much 80% of Burton-Conner deskworkers are from Conner 3, so you can usually find them hanging out behind desk in large groups. Tonight, they were coloring Levis hair behind desk. So, when I walked into the dorm, the first thing I saw was this: Now, really, this isnt that unusual for Conner 3 so normally Id just say hi and continue on my merry way, but the moment she saw me, Erica 07 (on the right) exclaimed, Sam! You should blog this! Well, I cant argue with that. Luckily, I had my camera phone ready. Kendall 07, Gemma 06 and Erica 07 were giving Levi 06 what I assume were red highlights. I didnt stick around long enough to get an after picture, but Levi did seem to be pretty excited about it. Another thing Conner 3 did this summer was make a homemade papier-mache pinata for Phil 05 on the night before he left for his graduate studies in chemistry at UIUC. Since they couldnt find a blindfold, they used their MIT engineering ingenuity and wrapped his head in toilet paper. Im sure they also did a lot of stuff thats more fun than on-the-job hair dying and pinata making, but I wasnt there. Until Ben sets up http://conner3.mitblogs.com, youll have to use your imagination. One time at MIT I fell asleep on a kitchen table and woke up to find my entire body wrapped in four rolls of toilet paper. In other news, my one month of vegetarianism ended in a bowl of suan la chow show at Mary Chungs this evening. It was kind of anticlimactic, actually, and I dont feel nauseous or anything either. Darn. Ill try to have a more detailed entry up tomorrow featuring the recipes I used to keep myself sane over the past month and lots of meat-free pictures. CULINARY NOTE: Mary Chungs makes an utterly delightful and inexpensive scallion pie appetizer. Its not on the menu except for at dim sum, but if you make a request, sometimes theyll serve it at dinnertime too, especially on the weekends. Since Joe mentioned Les Mis in his comment for my last entry, I thought Id take this rare opportunity to famewhore a little and mention that I myself was in my high school production of Les Miserables my senior year. I was Javert, the stern, authoritarian singing policeman. See, I can prove it: This is about 30 seconds before I commit suicide. I think the exact line is and the stars are black and cold, if memory serves me correctly. I never set foot in a research lab in high school, but I gave up to 40 hours a week to the musical every winter and 30 hours to the marching band every fall, and then I did regular chorus and band on top of that. Yeah, sure, I did quiz bowl and science olympiad too, but they were listed third and fourth on my application. MORAL OF THE ENTRY: Dont worry about doing a ton of science-oriented extracurricular activites just to get into MIT! Actually, not very many people Ive met here had research experience in high school. Just do what youre really passionate about and keep on truckin. Bet you didnt expect that conclusion to an entry about hair dye. Post Tagged #Burton-Conner House

Taking the MCATâ€but when

Any student interested in a career in medicine knows that the MCAT stands between her and her goals, namely medical school or MD/PhD admissions. So while taking the exam is a must—many students wonder when the right time might be. The answer to that question depends on a complex balance between the amount of formal coursework she has completed that includes information covered on the exam, how "stale" her knowledge is, and when she wants to apply to medical school. As an MCAT tutor who has worked with many different types of students, you might guess: the answer is different for everyone. First, the MCAT is good for three years from the date of the exam to the date of application. So students who know they want to take an extended timeout between the exam and medical school should be weary of taking the exam too soon. Putting the test date off may be a good plan for students who plan to pursue other interests after college or are unsure about when or even if they want to go to medical school in the first place. The other important considerations are a) the degree of testable knowledge with which students are familiar and b) how stale that knowledge is. Some students prefer to take the exam as soon as possible—say between their sophomore and junior undergraduate years. While their knowledge is as fresh as it can be, they may be sacrificing the amount of exposure they might otherwise have gotten to new, possibly testable material. This can be a good strategy for students who have taken their core requirements early—such as physics, general chemistry, organic chemistry, introductory biology and physiology. On the other hand, some students elect to take the MCAT after they've seen everything that is likely to be included on the exam during their undergraduate coursework. Unlike their counterparts, their volume of content may be high, but it may be more stale—wilted in the back of their minds. What do we recommend? That students be introspective. If you're the type who gets easily ruffled by new information, perhaps waiting until you've seen more of the content in your coursework is a good idea. On the other hand, if you're someone who has a hard time holding on to knowledge for a long time or likes to clear hurdles early, perhaps taking the MCAT earlier is the way to go. In any circumstance, a good standardized test preparation plan can help you brush up on the material you've forgotten and master the material you're seeing for the first time. That’s the reason why we, at Cambridge Coaching, feel that it's so important to tailor our approach to each student, a unique aspect of our training. In the end, there's no right choice—just the right choice for you. And if you think honestly about your strengths and weakness, you'll figure out what that is. GOOD LUCK! ;

Comparing the Iroquois Constitution and U.S. Constitution...

Comparing the Iroquois Constitution and U.S. Constitution The Constitutions of both the Iroquois and the United States have similarities and differences between them. The Iroquois constitution came earlier in history than the U.S one did. Some of the same ideas that were in the Iroquois’ constitution were carried over to some of the ideas that we use in our government today. In this paper I will compare and contrast these ideas as they relate with one another. Ideas like Vito Power, When a Leader Gets Sick, 3 Branches of Government, A Bicameral Legislature, and impeachment are portrayed in both of these constitutions. The power to veto something is defined as to refuse to admit. In the Iroquois constitution they talk about†¦show more content†¦The Fire Keepers had the power to veto any decision that the lower levels had made just as the president does in our government. In America’s government if the president gets sick or ill where he/she cannot fulfill his/her responsibilities then their spouse takes over for t hem until they are able to return to office. In the Iroquois constitution it states in article 21 that certain physical defects in a Confederate Lord make him ineligible to sit in the Confederate Council. Such defects are infancy, idiocy, blindness, deafness, dumbness and impotency. When a Confederate Lord is restricted by any of these conditions, a deputy shall be appointed by his sponsors to act for him, but in case of extreme necessity the restricted Lord may exercise his rights. The Iroquois would appoint a deputy if the Lord had specific defects. The Division of government for America is divided up into the Judicial, Executive, and Legislative Branches. In the Iroquois constitution it also splits up the Mohawk Council into three parties: the Tekarihoken, Ayonhwhathah and Shadekariwadeare the first party; Sharenhowaneh, Deyoenhegwenh and Oghrenghrehgowah are the second party, and Dehennakrineh, Aghstawenserenthah and Shoskoharowaneh are the third party. The Purpose of the third party is to monitor what the first and second parties are discussing to make sure they don’t make any mistakes. The way that there are 3 parties in the IroquoisShow MoreRelatedEssay about U.S. Constitution vs. Iriquois Constitution784 Words   |  4 PagesTim Nelson 10/05/01 Honors English Period 2 Compare Contrast: Iroquois Constitution U.S. Constitution The Constitutions of both the Iroquois and the United States have similarities and differences between them. The Iroquois constitution came earlier in history than the U.S one did. Some of the same ideas that were in the Iroquois constitution were carried over to some of the ideas that we use in our government today. In this paper I will compare and contrast these ideas as theyRead MoreCompare and Contrast of the Oneida and Cherokee Indians2354 Words   |  10 Pagesthe list of Wisconsin Native American tribes, I, unlike most of the class, had no idea what they were. I chose the Oneida tribe because my former youth pastor works at the Oneida Reservation. I look forward to learning about the Oneida tribe and comparing them with the Cherokee tribe. The Oneida reside in DePere, Wisconsin. There are about 12,000 registered Oneida members in Wisconsin. Only about 2,500 people live on the actual reservation and another 2,500 live in the surrounding areas. The Oneida

Steps Transformational Process A Medical Ready Force And...

TPA Assessment- 43 Medical Squadron SMSgt Leonel Gonzalez Air Force Senior Noncommissioned Officer Academy September 8, 2014 Instructor: SMSgt Curtis E. Gillam TPA – 43 Medical Squadron Mission: Ensure a medical ready force and deliver prevention-focused, easily accessible Healthcare to our Active Duty Air Force Community. Vision: â€Å"Premier Medics, Unrivaled Care† Five Step Transformational Process Step 1. Discovery (what has been done in the areas of diversity and team building) My observations for the last two months while assigned to the 43d Medical Squadron has been very positive. My unit is very diverse demographically, cognitively, organizationally, and globally. My squadron has the following demographic makeup: 55 members, two thirds are females, one third is officers, one quarter is African-American, another quarter is Hispanics, 10 members speak a second language, 10 are civilians, and 12 differing AFSCs. The commander and I consider this and promote respect. We are able to recognize subordinates’ individual differences in order to influence, motivate, and develop them. We have had two picnics to promote diversity and team building. For example, one had a Hawaiian theme to promote Asian Pacific culture. In addition, we had games, dances, and conducted hails and farewells to improve team dynamics. The commander has done two commander’s calls to pass information and to discuss the following topics: diversity, respect, and sexual assault. Furthermore,Show MoreRelatedNursing Essay41677 Words   |  167 PagesIOM home page at: www.iom.edu. Copyright 2011 by the National Academy of Sciences. All rights reserved. Printed in the United States of America Cover credit: Photos reprinted with permission from Tom Semkow; Gregory Benson; Lisa Hollis, CedarsSinai Medical Center; and Sam Kittner/kittner.com. Suggested citation: IOM (Institute of Medicine). 2011. The Future of Nursing: Leading Change, Advancing Health. 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The Impact Of Modern Day Workplace On The Workplace...

Business environment Joshua Poole MGT/426 LANA GARCIA-MARTINEZ 11/21/2016 It is matter of fact that the modern day workplace environment is changing at a very high rate. The change is brought about by organizations need to incorporate new and innovative strategies and models. For business entities, the new models and strategies present both opportunities and benefits. For instance, the decision by most organizations to embrace diversity provides them with a lot of opportunities in using the diverse knowledge and skills to their advantage. At the same time, the issue of diversity brings about several challenges especially in managing employees from different cultural and religious backgrounds. Despite the challenges that the constant changes in the workplace environment offer to organizations, these changes have an overall positive impact on their growth and development (Creasey Hiatt). The role of innovation in executing change strategies When an organization is implementing change, there is usually resistance from its members. The resistance is usually brought about by the members’ fear of the uncertainties related with the change. For instance, there are instances when some organization members fear that the changes might lead to them losing their jobs. In order to avoid such fears, leaders are supposed to employ innovation when it comes to implementing change. One of the innovation ways the management needs to use in implementing change is throughShow MoreRelatedImportance of Workplace Bullying to Vocational Psychology1686 Words   |  7 Pagesï » ¿The importance of workplace bullying to vocational psychology In a perfect market place, the labor force would function at the highest standards of operational efficiency, with increased performance and with high levels of return and organizational profitability. 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However, in the policy-makingRead MoreThe Arts Administration Is Also Known As Arts Management1593 Words   |  7 Pagesorganise and facilitates with the day to day business activities of an arts company; this could involve writing a business report, working alongside the artistic director or working on public relations. The significance and attitude towards the arts vary within different cultures within society some question the re levance while some are either unaware that their medium of entertainment is an art form or chooses to ignore the subject. Questioning the relevance of art in modern society simultaneously enquiriesRead MoreEmployee Engagement : A Leading And Primary Source And Tool Of Competitive Advantage And Business Success Essay1166 Words   |  5 Pagesand primary source and tool of competitive advantage and business success. 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Technology takes education to an infinite level by adding programs that allowRead MoreWhat Changes in the Organisation of Time, Space and Discipline Are Associated with the Emergence of Modern Industrial Work?1735 Words   |  7 Pagesassociated with the emergence of modern industrial work? Word Count: 1620 This essay will discuss the changes that occurred in the organisation of time, space and discipline, as a result of the emergence of modern industrial work, whereby society relied upon the use of science, technology and ultimately mechanisation to produce its goods and services. The transition of home based independent work to working for a boss in a factory had many accompanying impacts upon society. Between theRead MoreSecond Industrial Revolution Essay871 Words   |  4 Pagesgovernment support for business, common natural resources, and increasing population (Fagnilli 7). 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However there are still some aspects and theories that still existed to modern management and managers still need to learn and recognize them especiallyRead MoreSocial Problems; Sociology of the Workplace946 Words   |  4 PagesSociology of the Workplace We might have been equal around 200B.C. but those days are over. Political control, unequal income and unequal status changed the way American families had to break away for economic independency due to the massive industrialization. Jobs and careers are a core value in American society (Macionis 2008). Two revolutions, Industrial and Information, changed the workplace for most Americans, creating a new status quo for them and their families. With the new modern economy, theRead MoreThis Essay Will Be Discussing The Forms Of Communication1513 Words   |  7 Pagesdistortion among. By utilising these methods of communication I can successfully organise my responsibilities in the workplace environment and maintain workplace cohesion with my co-workers and employers. As a museum curator the ability to communicate professionally will be absolutely necessary in order to maintain an organised workplace. In order to ensure that communication in the workplace functions to optimal capacity organisation of communicative channels and division of responsibilities is fundamental

What Are The Pros And Cons Of Inclusion Essay - 1720 Words

What are the Pros and Cons of Inclusion? The first benefit of inclusion is that it resulted in greater communication skills, greater social competence, and greater developmental skills for special education students who have been part of inclusive settings (Bennet, Deluca, Bruns, 1997). The second benefit of inclusion is that disabled students make more friends in general education settings and interact with their student peers at much higher level (Fryxell Kennedy, 1995). The third benefit is that the cost of inclusion is less over time than teaching the special education students in special education classes alone (Savich, 2008). According to Savich citation, the benefits of inclusion far outweigh the cost. In further support of this finding a major benefit for the societal integration of disable students is that are less segregated and isolated from the general students population. This was agreeable with the goals and objectives of IDEA and No Child Left Behind Act. NCLB was e nacted to ensure that all children have a fair, equal and significant opportunity to obtain high quality education. The problem arises, however, when children with disabilities have to take the same test as students without disabilities. Savich stated that critics argue that this goal is unrealistic, and unfair. Students with disabilities cannot do well on these standardized tests. The results will be lowering of their self esteem, and the greater chance is they will give upShow MoreRelatedAnalysis Of The Article President Bush Announced On A Nation At Risk982 Words   |  4 Pagesseparation of special schools from general schools. Hence, the inclusion has come forth as a means of preparing students with handicaps within the least restrictive environment. In the United States, Individuals with Disabilities Education Act (IDEA) authorized that students with disabilities be educated with non-disabled students, thus bringing significant changes within the education sector (Reynolds a nd Fletcher-Janzen 1842). Inclusion describes the pattern of placing students with special needsRead MoreThe Pros And Cons Of Inclusion For Special Education Essay1626 Words   |  7 PagesIn this paper I am going to be talking about the pros and cons of inclusion for Special Education children. By definition, Inclusion rejects the use of special schools or classrooms to separate students with disabilities from students without disabilities. Special Education is a topic that is important, even though people may not realize how important it is for the fact that they don’t understand what goes into Special Education for children in schools. â€Å"Negative beliefs many people have about individualsRead MoreTypes Of Learning Disabilities And The Placement Options946 Words   |  4 Pagesteacher, school district representative, the school psychologist, and the child when they turn sixteen. When the IEP is created there is three things the family can consider: inclusion, a resource room, or a self-contained classroom. Not every option is perfect for the child and it may take some time to figure out what will work. After the final IEP is created the parent has to give permission, written or verbal, for the IEP to go into effect. 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We don’t typically think about this because sometimes it does not affect our children or us. Special education is a program that is designed to help those who have mentally, socially, and physically and or emotional disability, in which it causes them to have some sort of delay in learningRead More Pros and Cons of Inclusion Essay1356 Words   |  6 PagesPros and Cons of Inclusion Inclusion mainstreams physically, mentally, and multiply disabled children into regular classrooms. In the fifties and sixties, disabled children were not allowed in regular classrooms. In 1975 Congress passed the Education of all Handicapped Students Act, now called the Individuals with Disabilities Education Act (IDEA). IDEA mandates that all children, regardless of disability, had the right to free, appropriate education in the least restrictive environment.Read MoreInclusion For Students With Disabilities834 Words   |  4 Pages Inclusion Position Paper Valerie Simmons University of West Alabama SE 506 Dr. Nichols July 1, 2015 Inclusion in the classroom is a widely debated issue in education today. Inclusive education means that students with disabilities are supported in chronologically age appropriate general education classrooms in schools near their home. These students also receive the specialized instruction outlined by their individualized education programs (IEP s) within the context of the coreRead MoreEducationese Power Point1012 Words   |  5 PagesEducationese Inclusion ï‚› Inclusion places a special needs student in a regular education classroom for the full day or part of the day(Webster). ï‚› Inclusion is good in the classroom so the kids can make friends and feel like they are not being left out. Informal assessment ï‚› An informal assessment is assessing a student in a casual atmosphere using checklists, observation, performance and the student may not even know about it(2014). ï‚› An informal assessment helps a teacher understand what level theirRead MoreMainstreaming : The Pros And Cons Of Inclusion Based Education1452 Words   |  6 PagesMainstreaming: The Pros and Cons of Inclusion-Based Education Picture this: a special education student is placed into a general education classroom because of a new bill the district has passed recently. They are forced to adapt to the new, more arduous curriculum that they have never been exposed to before. They have to make new friends, new study habits, new choices. Would you want your child’s education to be jeopardized because a set of impractical politicians think they know what is best for yourRead MoreInclusion Of A Special Education Student1243 Words   |  5 PagesFull Inclusion Paper With the issue of inclusion, there are both pros and cons to each side. There are many different factors that influence the views of inclusion to different groups of people. There are four main groups of people that inclusion have an effect on including: the students with disabilities, regular education students, teachers of regular education students, and the parents of students with disabilities. With each group of people, there are many who are for inclusion and many who

The Old Man And The Sea - 1395 Words

Both The Old Man and the Sea by Ernest Hemingway and â€Å"To Build a Fire† by Jack London both explore the literary conflict of man verses nature. Both main characters share many similarities; however, they also have various differences that set them apart as well. In The Old Man and the Sea the story is about Santiago, an old fisherman who sets out one day and catches the fish of a lifetime. Santiago then spends multiple days fighting the fish in the middle of the ocean. â€Å"To Build a Fire† is about a nameless traveler who goes hiking on a trail out in the Yukon with his dog to make it to his base camp. He hikes in fifty below weather and have literally walked on thin ice to make it to his destination safely. Despite being from different stories in different settings, both men share similarities while they also share many differences that ultimately caused the men to suffer different fates. Santiago and the traveler share many similarities in their character and the positions they are placed in their respective stories. Santiago is alone when he is out on his skiff for several days. While he is alone, he is forced to talk to himself, the birds, and the fish, he expresses in innermost thoughts and it lets the reader understand his process of securing his catch. Santiago, the old man as the book calls him, is well into life. In his age Santiago has a lot of experience and was even born to fish he uses his knowledge to handle the situation at hand in a calm orderly manner. AfterShow MoreRelatedThe Old Man And The Sea1154 Words   |  5 PagesThe sea in a way is like a living being. The way it rhythmically carries itself, showing all of its majestic beauty. The sea has such power, each wave coordinately smashing against whatever stands in its way. Sea erosion, most commonly known as coastal erosion, is the slow process of wave action constantly shaping and reshaping the co astlines of our world. In The Old Man and the Sea, Ernest Hemingway portrays nature as a continuum-an endless progression of the invention and destruction which is ultimatelyRead MoreThe Old Man And The Sea1561 Words   |  7 Pages The Old Man and The Sea is more than a book about a fish and an old man, it teaches us strength and never giving up on ourselves. The Old Man and The Sea is written by Ernest Hemingway about Santiago, The Old Man. Hemingway is a writer known for his iceberg themes in his novels, where ten percent of its message is what you read and the ninety percent is hidden. That ninety percent is up to interpretation. My interpretation is Hemingway’s The Old Man and The Sea he expressesRead MoreThe Old Man and the Sea900 Words   |  4 PagesThe Old Man and the Sea is a short, but rich novel about an old fisherman who, after eighty-four unsuccessful days in a row, hooks the largest fish of his life. Written by Ernest Hemingway i n 1951, and published in 1952, the novel was the last of Hemingway’s novels to be published during his lifetime. The book was praised by critics, and became an immediate success. The story was also awarded the Pulitzer Prize for fiction, and was a factor in Hemingway winning a Nobel Prize. The story was publishedRead MoreThe Old Man And The Sea Essay1718 Words   |  7 Pagesearly to mid 20th century. Known mainly for his success in writing the critically acclaimed novel, The Old Man and the Sea, Hemingway had many symbolic meanings instituted throughout this novel and many other works. Many having the theme of a hero confronting a natural force, as seen when Santiago confronts the mighty sea. Along with the heroic themes, Hemingway had become a religious Catholic man growing up and decided to include many religious references and biblical allusions. Since the beginningRead MoreThe Old Man And The Sea1128 Words   |  5 PagesLiterature Analysis 3 The Old Man and the Sea was written by Ernest Hemingway. It was published by the Charles Scribner’s Sons in 1952, and contains 127 pages. The genre is literary fiction. The story is about an old man named Santiago who fishes alone in the Gulf Stream and has been very unsuccessful for the past 84 days. A simple tale, this takes timeless themes of courage of one man’s struggle and personal triumph. The author’s purpose was to write both a realistic andRead MoreThe Old Man And The Sea1412 Words   |  6 Pagesboth having completely different writing styles and ideas, seem to have an underlying similarity in how they view leadership and heroism. The Old Man and the Sea by Ernest Hemmingway and Sea of Poppies by Amitav Ghosh both show internal battles and undeniable fate within characters throughout each novel. In The Old Man and the Sea Hemmingway uses Santiago, the old Cuban fisherman, to represent internal transformation, renewed life, triumph, and defeat. Ghosh also represents similar struggles throughRead MoreThe Old Man And The Sea1586 Words   |  7 Pageswithin the plot of the novel, The Old Man and the Sea and the motion picture, Life of Pi. In the novel, the old fisherman, Santiago spends a few days out at sea attempting to capture the fish of his dreams. He battles through pain, thirst and hunger in order to bring the Marlin to the shore. However, whi le losing his prey, he gains a priceless experience combined with pride, respect and compassion. On the other hand, the main character in the movie survives at sea for 227 days with a wild animal,Read MoreThe Old Man And The Sea1121 Words   |  5 Pagesimpact on the author of The Old Man and The Sea, Ernest Hemingway. Gertrude, an American novelist, poet, playwright and art collector, served as a mentor for Ernest. The novelist also served as a godmother to Ernest along with her companion, Alice B. Toklas. Ernest Hemingway used his experience with Gertrude in his 1952 book, The Old Man and The Sea. Santiago and Manolin share a relationship similar to Ernest Hemingway and Gertrude Stein. Throughout The Old Man and The Sea, Ernest Hemingway providesRead MoreThe Old Man And The Sea993 Words   |  4 Pages one Earnest Hemingway’s The Old Man and the Sea, is a captivating story about and old seasoned fisherman named Santiago. It is a tale of his epic struggle with the greatest catch of his life after not catching anything for eighty-four days. He face psychological challenges and encounters multiple villains. Santiago is fishing with a young boy named Manolin and the boy leaves the old man to go on another boat. Hemingway explains to us why they boy had to leave the boat. â€Å"But after fortyRead MoreOld Man and the Sea1537 Words   |  7 Pagesand Jesus Christ. In the novel, The Old Man and the Sea, Ernest Hemingway creates connections between Santiago and Jesus Christ that adds religious coloration to the story. Santiago can be compared to a Christ figure on the basis of his relationships with other characters in the novel. People look up to Santiago, as would a follower to Christ, hereby setting up a comparison between the two. (transition) Since the age of five, Manolin has aided the old man by working alongside him as an apprentice

Everyday, I carry things... free essay sample

Everyday, I carry things with me to wherever I go, whomever I meet, whatever I am doing. Metaphorically, and literally speaking. Physically, to school I never fail to bring my pencils and papers, wallet and keys, lunch and cell phone, and a countless number of other items. In my heart, my mind, my soul, I bring with me throughout the day the expectations of my father, the heart of my sister, and my own dreams. These metaphysical objects are the things with which have defined my life and will play a part in determining who I become. My father, growing up from a middle class, white, Christian, San Diego home-grown family, he sounds like the epitome of America, or in some people’s opinion extremely boring, but he is far from that. From a young age he was in constant search of the answers to a multitude of questions†¦ questions in which he went searching for in the jungles of Madagascar, the villages across Europe, and in teepees in Pennsylvania. We will write a custom essay sample on Everyday, I carry things or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page From his thirst for truth he learned of the joys of life, instilling in me a love for nature and a determination to be the best I can in everything I do. This call for perfection pushes me to try my hardest in academia, instruments, sports and simple tasks that go on in my day-to-day life. Being the middle child, I have someone to look up to, my sister, as well as having someone to be an exemplar to, my younger brother. With a 4.6 GPA, countless awards, recognitions and positions, my sister sounds quite impressive on paper. What touches me the most, though, is her heart. Her academic achievements, getting her into a very good university – UC Berkeley – gives me incentive to put all my effort into school, even when early pangs of ‘senioritis’ hit. Though in life that type of model will get me far in life, what touches me most about my older sister is her boundless heart. As one of the most kind and generous people you will ever meet, she doesn’t care if she looks dumb if it means getting to know the nerdy kid in school or helping the loner, and like the giving tree, she keeps on giving. As one gets older, he or she realizes how life changes, people change, and the world is constantly changing, there are some things that do not change, and those ‘things’ one may hold in their hearts until the end of time. Within my own, I carry simple hopes – to have a happy life, dreams – to travel the world, find a career in which I can help people, and build a family, and love – for my family, my friends, for God, for the earth, for humanity, for children, for animals, and my love of love. It is said that what we say does not define us, but it is what we do. I may spout these silver-lined dreams but to manifest these ideals, expectations and heart, I must begin by taking steps, baby steps. The first step after which is the monotonous days of high school – the adventure we call ‘college life.’

Taxation Law and Ordinary Income

Question: Case study 1: Residence and source Fred, an executive of a British corporation specializing in management consultancy, comes to Australia to set up a branch of his company. Although the length of his stay is not certain, he leases a residence in Melbourne for 12 months. His wife accompanies him on the trip but his teenage sons, having just commenced college, stay in London. Fred rents out the family home. Apart from the absence of his children, Freds daily behavior is relatively similar to his behavior before entering Australia. As well as the rent on the UK property, Fred earns interest from investments he has in France. Because of ill health Fred returns to the UK 11 months after arriving in Australia. Requirement Discuss whether Fred is a resident of Australia for taxation purposes. ( maximum 450 words) Case study 2: ordinary income Explanations of the respective outcomes reached by the courts in the following cases which all involving sales of land Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 III. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Statham Anor v FC of T 89 ATC 4070 Casimaty v FC of T 97 ATC 5135 Moana Sand Pty Ltd v FC of T 88 ATC 4897 VII. Crow v FC of T 88 ATC 4620 VIII. McCurry Anor v FC of T 98 ATC 4487 Answer: Case Study 1- Residence and Source Fred will be taxed as resident in Australia as because he has lived in Australia for eleven months before returning back to England and the income, which is earned, from France during his employment in England will also be taken into the considerations at the time of Australian tax assessment. It should be noted that the issues of residency is complicated to assess and it is much likely dependent upon the individual personal circumstances. However, it must be noted that one should not put enough stress on the significance of lucidity regarding the subject of nationality and immigrants attaining suitable advice rather in advance of a particular business venture or undertaking a contract. Fred is principally an Australian regarding taxation purpose as he as spent more than 183 days. A migrant concerning their terms of their emigrant visa who lives in Australia for more than 183 days incessantly or sporadically is liable to be taxed. Fred also held a land on a lease of 12 months and stayed with his wife before returning to his native country due to ill health. According to Australian tax agency, an individual is only spared by the commissioned to tax when he satisfied because his natural place of dwelling is outside Australia and he hardly had any intentions of taking up the residence. According to the domicile test it is to be understood that Taxation rulings of Income Tax 2650 defines that the nation state in which an individual is born unless one travels to other country and then one adopts a residence of his own choice. Under the given case study, Fred who is a British resident intends to set up his business in Australia. However, the term of stay is not sufficient meanwhile; he also took a house on lease for a period of twelve months and stayed in Australia for a period of eleven months before returning to his native land as a result of ill health. Freds residential status is determined based on his stay in Australia and the residency test provides the fact that the tax liability is dependent on the circumstances of his stay. It also takes into the account that if an individual comes back to the nation of his origin then the occurrence, reliability and period concerning those journey and their objectives can be important feature. If the solitary reason behind an individual absence from Australia is business, this should not be enough to assist the claims that an individual is not an inhabitant. Hence, the degree of Freds commercial ties and his family in Australia is sufficient to be taxed under the Income Tax Act. Case study 2 Ordinary Income I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The above stated case takes into the account the issues of realization of capital assets and whether such the income from the sale of property can be subjugated for its minerals in the form of ordinary income or capital. Law: The rulings provide the direction in determining the weather profits generated from isolated dealings are profits and are assessed under subsequent 25(1) of the Income Tax Assessment Act 1936 (Arthur 2016). Isolated transactions can be defined as; Those transactions occurring outside the ordinary business transactions of a tax payer who is carrying out the trade and commerce activities and; Transactions, which are entered into non-business taxpayers. Outcome: The outcome of the case states that the taxpayer was assessable on the grounds of profits occurring from the sale of land in the form of profits that were of income nature. It is understood that the taxpayer was endeavoring to generate profits from the sale of land. It is understood that the taxpayer indicated that it never had adequate money to dig for mining on the land. According to the lord of Justice, it is understood that a well set of principle while dealing with the question of evaluation of Income tax. It is understood that the owner of an ordinary investment decides to comprehend it so that the taxpayer attains a higher price when he initially acquires it in improved cost and not the profit in the Sense of Schedule D of the Income Tax Act of 1842, which is assessable to income tax (Arthur 2016). I. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The above-mentioned case considers the issues that are identified from business income and whether any subdivision or sale of land, which has been used for mine by the mining company and was assessable in the form of ordinary income or it was just the realization of capital. Law: Capital Gains Tax: A capital gains or capital loss can be made if a CGT event happens to any capital gains assets. As per section 108-5(1) of the income tax assessment act 1997 that a capital gains assets is described as any form of property or a legal equitable right which is not a property (Barnett and Harder 2014). Outcomes: The decision passed by authority can be long cited for the proposition that a meager realization of an asset in an enterprising way was on capital. It is understood that common law reports shows that the case took two long days to hear and the judgements was passed after six days. It clearly states that there cannot be a prolonged factual enquiry into the activities of the taxpayer or extensive disputes concerning the accounting and issues surrounded the case (Barnett and Harder 2014). The outcomes of this case state explain that a substantial commercial exercise was treated as a mere realization of capital assets. II. FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR The case study takes into the account that whether the taxpayer was assessable on the grounds of profits on sale of subdivided land under section 25(1) or 26(a) or the tax payer was merely realizing the capital assets. Law: The rulings of this law offers direction in determining the proceeds generated from Isolated transactions are treated as income or assessable under subsection 25 (1) of the Income Tax Act Assessment Act 1936 (Fleischer 2015). The rulings on the other hand does not takes into the account the application of section 25 A of the capital gains and capital losses under provision (Part IIIA) or Division of Part III. Outcomes: As per the verdict passed by the Gibbs CJ, Mason, Murohy and Wilson JJ, the taxpayer was assessable on the ground of profits generated from the sale of land as defined under section 25 (1). The high court said that the profit had went beyond the merely realizing a capital asset and its activities which constituted on executing the business activities based on development of land. The profits derived from the sale of land was assessable under the second limb of section 26 (a) in the form of profit arising out of any undertaking or scheme. However, Gibbs and Mason J specifies that the second limb operates when section 25 (1) does not takes into account profits yielded from gross income (Fleischer 2015). The outcomes of this case states that profits was to be premeditated by subtracting from the gross proceeds generated from the sales value of land at the date when it was ventured in the taxpayers land expansion business. III. Statham Anor v FC of T 89 ATC 4070 The above-mentioned case study questions about the proceeds which is received from the disposal of the subdivided lots constitute quantifiable income under or either section 25 (1) or 26 (a). Law: Assessable income: Sales from subdivided land originally acquired and was used for farming along with the proceeds derived from carrying on a business represented any sheer realization of assets (Davison et al. 2016). Outcomes: The Federal Court ruled the net proceeds generated from the sale of subdivided land did not comprises of the taxable income under section 25 (1) or 26 (a). According to Woodward, Lockhart and Hartigan JJ it was well understood that meager sale of an asset on profit does not essentially render the taxable income. They stated that profit should arise from executing the business activities or any business undertakings (Davison et al. 2016). The mere degree of realization does not convert it into business undertakings or schemes however the scale of realization activities must be considered while determining the nature of undertakings under (ATC p 4075) IV. Casimaty v FC of T 97 ATC 5135 The above-mentioned case study determines the profit generated from subdivision and sale of parts of property which is assessable either under section 25 (1) or 25A. Law: The case study falls under the subheadings of assessable income, which defines the sales of subdivided land initially obtained and used for farming (Davison et al. 2016). The law questions whether the profits generated from executing business activities or from any mere realization of capital assets. Outcomes: The federal court ruled that the earnings was not derived from any commercial subdivision of land or from any profit making undertaking or scheme. The court ruled that the profits were derived from a part of mere realization of capital asset of the taxpayer. It is evident from the case that the taxpayer had always conducted his commercial activities of agricultural and fencing in collaboration with his wife and sons. However, the case ruled that he made no effort to bring Action View into account as a partnership asset (Davison et al. 2016). Nor the taxpayer seeks to claim the business expenses in the form of interest, which is borrowed to settle the sub divisional costs. The court passed the verdict by concluding that the action view was acquired by the tax payer with the objective of primary production that no profit from sales is assessable in accordance with the first limb of Section 25A (1). The court also ruled that neither did the second limb of sub-section have any applicatio ns as because sales did not take place during the business course on execution or carrying on of profit making scheme. V. Moana Sand Pty Ltd v FC of T 88 ATC 4897 The case study questions whether section 25 (1) or 26 (a) is applied to include the tax payer assessable income in contrast to the amount received by the tax payer from subtracting the relevant cost to derive the profit arising from the sale of land. Law: The ruling offers guidance in determining the profits generated from isolated income as to whether they are assessable under section 25(1) of the income tax Assessment Act 1936. However, it must be noted that the rulings does not takes into account the application of section 25A of the tax payers capital gains or capital losses under the provision (Part IIIA) or division 6A of Part III (Morse 2013). Outcomes: The court ruled that the amount received by the taxpayer was received in the form of isolated transactions. The relevant profit was considered as income in terms of the ordinary concept in compliance with the high court decision passed in FC of T v The Emporium LTD 87 ATC 4363 and hence it is constituted as assessable income under section 25(1). Under the given case, the taxpayer acquitted the land to work and sell the sand on the land and subsequently sell it on profit. The profit, which was generated from the resumption of land by the coast protection board, was still an assessable profit notwithstanding that the taxpayer had not originally intended to dispose of the land in this particular way but rather sold the land when it became mature for subdivision (Morse 2013). The court ruled that profit was also assessable under the second limbs of section 26 (a) as it aroused on the execution of profit making undertaking or scheme. VI. Crow v FC of T 88 ATC 4620 The above stated case questions the application of subsection 25 (1) or section 26 (a) of the Income Tax Assessment Act 1936 which operates to include under the heads of assessable income of the taxpayer profit derived by him from the sale of land near Hobart (Graham et al. 2012). Law: Assessable income: Sale of subdivided capital assets or land initially acquired and used for the purpose of farming along with the profits resulting from carrying on a business activity or illustrated a meager sale of a capital assets. Outcomes: The decision passed under the case was distinguished on the basis that the property was used in the form of mine for much longer time that the farming business activities in the current case. The court ruled that the taxpayer borrowed heavily to purchase five large blocks of land and then conducted farming activities (Graham et al. 2012). In the latter stages, the taxpayer sold off some of the portion of land and the taxpayer was assessable on the profit as he was carrying on a business of land development. VII. McCurry Anor v FC of T 98 ATC 4487 The above-mentioned case is questions the profit generated from the sale of land, which is taxable under section 25 (1). Law: Assessable income: The taxpayer are assessed under the section 25 (1) of the Income Tax Assessable Act 1936 on the profit from the sale of land on the basis that it was derived from a profit making undertaking scheme (Duncan 2012). However, this section is not applicable concerning the sale of property acquired on or after 20 September 1985. Outcomes: The case study reflects that taxpayers were brothers and used their own funds together with a loan from bank to purchase land on which an old house stood. The taxpayer on the other hand removed the old house, which enabled them to construct three townhouses on the land. The court ruled that if a belongings is obtained during the course of business or profitable dealing with the objective of gaining profit from its development of sale that business enterprise will not be considered as an investment and the proceeds generated is considered as income for the purpose of sec 25 (1) (Duncan 2012). The court rules that the taxpayer entered into the commercial dealings. The taxpayers were not carrying on a business activities and the profit assessable should have been derived from a transactions that can be described as a commercial dealings. Reference List Arthur, G., 2016. Tax files: Taxation duties of executors.Bulletin (Law Society of South Australia),38(2), p.28. Barnett, K. and Harder, S., 2014.Remedies in Australian Private Law. Cambridge University Press. Bryan, M., Degeling, S., Donald, S. and Vann, V., 2016.A Sourcebook on Equity and Trusts in Australia. Cambridge University Press. Burr, A. ed., 2016.Delay and disruption in construction contracts. CRC Press. Carter, J.W., 2013.The construction Davison, M., Monotti, A. and Wiseman, L., 2016.Australian intellectual property law. Cambridge University Press. Duncan, W.D., 2012.Joint ventures law in Australia. Federation Press. Ferran, E. and Ho, L.C., 2014.Principles of corporate finance law. Oxford University Press. Fleischer, V., 2015. Two and Twenty Revisited: Taxing Carried Interest as Ordinary Income Through Executive Action Instead of Legislation.Available at SSRN 2661623. Graham, J.R., Raedy, J.S. and Shackelford, D.A., 2012. Research in accounting for income taxes.Journal of Accounting and Economics,53(1), pp.412-434. Morse, S.C., 2013. Startup Ltd.: Tax Planning and Initial Incorporation Location.Fla. Tax Rev.,14, p.319. PATEL, D.J.I., 2016. Residential Status and Tax Incidence Under The Income Tax Act, FEMA and Companies Act.International Journal of Scientific Research,4(5). Ritchie, S., 2016. The interaction between the interest deductibility rules contained in the Income Tax Act 58 of 1962. Sackman, J., Van Brunt, R., Rohan, P.J. and Reskin, M., 2015.Tax Issues in Condemnation Cases(Vol. 7). Nichols on Eminent Domain. Schwieger, D. and Chen, S., 2013. Tax Consequences of Selling, Purchasing and Using State Income Tax Credits, The.J. Tax'n Fin. Products,11, p.9. Thampapillai, D., Tan, V., Bozzi, C. and Matthew, A., 2015.Australian Commercial Law. Cambridge University Press. Vermeulen, A., 2015. The tax treatment of rehabilitation liabilities assumed by the purchaser as part of the consideration given on the sale of mining property in terms of Section 37 of the Income Tax Act 58 of 1962. Virgo, G., 2015.Principles of the Law of Restitution. Oxford University Press, USA.

The Importance of Taking a Sample of DBQ Essay

The Importance of Taking a Sample of DBQ EssaySample DBQ Ap Euro Essay: Sample of DBQ is a popular and successful way of preparing your test results. It comes in the form of a free test that the company provides, as well as the companies' own CD/DVD product. It may be purchased online, but is not for all test preparation software products. Even if you have access to one of the top quality tests available, you will still need the version of DBQ that is provided by DBQ, Inc.The DBQ database contains thousands of tests. Many of them are college-level written tests, which are also offered for other disciplines as well. A test might be the most accurate indication of what a person can do in the practice room. When a person is only taking a DBQ test, however, he/she is not necessarily a 'pro' who has enough skill in the practice room. You may find that your true pro status will show through with your success with the DBQ practice test.The DBQ content may be taken from a variety of sources, including websites, magazines, manuals, and books. If you wish to take a test and still benefit from the test manual, you should contact DBQ's technical support or the company's customer service department. For people who are trying to prepare for their medical exam, they may also want to try a DBQ practice test.The DBQ practice test is a very helpful tool to familiarize yourself with the syntax of the DBQ practice test format. Those who take a sample of DBQ essay often find that the writing itself is very easy to follow, but can be quite difficult to interpret correctly.To answer questions about a person's medical career, a sample of DBQ essay provides a visual representation of how a person is generally perceived by his/her peers and patients. Having an accurate image of a medical practitioner can help any health care professional to recognize the full range of concerns that a patient might have and how to deal with them. There is nothing more intimidating than a busy, sometimes baffling voice on the phone, who has neither the time nor the knowledge to resolve a patient's concerns.If you are preparing for a doctorate, bachelor's, or master's degree, a sample of DBQ essay will help you prepare to answer the DBQ questions that you will face in the real world. You can find out much more about a person's medical career by studying a sample of the DBQ essay.Any person who takes a sample of DBQ can determine if the person's health care career is a good match for their needs. If a person has a preference for a particular route to the medical profession, a sample of DBQ essay can guide the individual to make decisions based on informed preferences. For example, someone with a preference for an obstetrician may find a sample of DBQ essay to be helpful in determining whether a prospective OB-GYN practitioner is the right person for the job.

I dont know Essay Example

I dont know Essay Tell what Mama says about each daughter before Deeds arrival. -Dee is lighter than Maggie, with nicer hair and a fuller fugue. Maggie walks with her chin on chest eyes on ground and feet in a shuffle. 2. What reason does Dee give for changing her name? What is Mamas opinion of Deeds reason? -The reason for Dee changing her name was because she couldnt bear to be named after people who oppress her. Mama didnt like the name change because Dee was named after mamas sister. 3. What is special about the two quilts that Dee wants? The material used to make them are very old and could be worth a lot of money. How does Dee react when she learns what Mama plans to do with the quilts? What does Maggie say that Mama should do with them? Dee gets mad with her mamas plan. She doesnt think its fair for Maggie to have the quilts. Maggie says that her mama should Just give the quilts to Dee. 5. Why does Dee leave the house so abruptly? Dee leaves the house because her Mama finally told her no to the quilts. 6. What can you infer about mamas feelings toward Maggie and Dee, based on the information she gives before Dee arrives? That she loves both of her girls. 7. Do you think the reason Dee gives for changing her name is her only reason? Explain. No, she could have changed her name so that people wouldnt know who her family is. 8. How does the origin of the quilts affect Magpies feelings about them? How does it affect Dee? The origin effects Maggie because its the only way she can remember her grandma. The origin doesnt affect Dee because all she cares about is money. 9. How does Dee feel about Maggie? Support your answer with details from the story. -Dee thinks that Maggie isnt a very smart person. She says that Magpies brain is like an elephants. 0. Dee says at the end, Mimi Just dont understand. In your opinion, does mama understand? Explain. Yes, because she realizes that Maggie is the one that really needs the quilts. 11. Why, do you think, does the author begin the story with a description of the yard and a daydream about being on a television show? The author probably did this so you can visualize what the yard looks like and what Mamas dream was. 12. How important a role does the setting play? How might the story be different if the characters lived in another time and another place? -The setting plays a very important role. We will write a custom essay sample on I dont know specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on I dont know specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on I dont know specifically for you FOR ONLY $16.38 $13.9/page Hire Writer The story could be different y the quilts not being popular in another place so that Dee wouldnt want them. 13. Which sister do you like better, Maggie or Dee? Explain. -l like Maggie better because shes not self centered and she Just wants to remember her grandma. 14. Do you feel that you understand your own heritage? Explain. -No because we dont really talk about anything. 15. What advice would you like to give to Maggie? To Dee? To mama? -Advice to Maggie would be to fight for what you want. Advice to Dee would be to see how Maggie really is. Advice to Mama would be to not let Dee have what she wants. I dont know By cadenzas

3 Ways to Become a Better Writer... No its not hopeless!

3 Ways to Become a Better Writer... No its not hopeless! The Dershowitz Dilemma An article in the July/Aug 2012 Yale Alumni Magazine listed some famous Yale graduates’ favorite classes and the stories behind them. In one vignette, Alan Dershowitz, Yale ‘62LLB, Attorney, Harvard law professor and best-selling author, told a surprising (and very well-written) tale (The Class Ill Never Forget): In his first-year Torts class, Dershowitz received a dreaded D on his first written assignment. His Professor, Guido Calabresi, wrote a comment implying that Mr. Dershowitz, though a sound thinker, might not be suited to the practice of law due to his sub-par writing ability. The problem, as Calabresi stated it, was that Dershowitz wrote as if he were â€Å"having a conversation with [his] friends in Brooklyn.† The professor worked all semester to step Dershowitz’s writing up to an acceptable level. Apparently it worked. Will you ever learn? Dershowitz is not the only writer capable of being trained. For many years, for instance, I have been editing my mother’s New Year’s letter. It used to take a lot of work and a lot of verbal wrestling with Mom. Nowadays, I breeze through in a few minutes with very little to suggest. Mom learned too! She is now one of my sharpest editors. Master Editor Sol Stein, in his book Stein On Writing: A Master Editor of Some of the Most Successful Writers of Our Century Shares His Craft Techniques and Strategies, shares about a time when he sat on a panel with four other editors. A question was posed about how to control the â€Å"pace† of a book. Stein’s colleagues agreed that â€Å"pace was a matter of ear or instinct, and [was] hence unteachable† (p. 193). Stein disagreed. He went on to explain to an eager audience how to change the pace of a novel. Stein proves in his book that pace is just one of many teachable writing skills. If you find yourself lamenting that you are â€Å"just not a good writer,† consider whether you have the time and motivation to learn to be a better one. Things like descriptive writing can be taught. Title writing can be taught. Grammar can be taught. Keeping a reader’s interest can be taught. 3 Ways to Become a Better Writer (by no means an exhaustive list) 1. Read More I remember hearing that the best way to learn to write well was to read good writing. I am fortunate that as a child I was an insatiable bookworm; I’m sure I learned much of my writing technique through osmosis. The good news is: It’s never too late to start reading. Do you want to raise the level of your writing? If you have a commute that involves public transit, or if you have a lazy Sunday afternoon at your disposal, why not pick up one of the classics†¦ or maybe an Alan Dershowitz novel will be all you need. 2. Read Aloud Reading your writing aloud can also enhance your writing prowess. Sometimes something as simple as listening to yourself will ensure that your writing works. If you trip over a sentence or a word when reading out loud, or if you start to bore yourself, it’s time to edit until you like what you hear. Remember, the books we love the most are just as powerful as Books on Tape as they are in print. 3. Find a great editor A third option, and perhaps the most reliable if you need good writing now, is to submit your writing over, and over, and over again to a good editor (I humbly suggest The Essay Expert for this option). You will get an immediately improved product; and, if you are like many of my clients, you will likely find that your writing improves naturally as you study and accept edits and coaching. My mother, when I told her she would be featured in this article, joked, â€Å"Sure, Brenda I get it If your mother can do it, anyone can.† Are you looking for a great editor? Not ready to put in the time and energy to improve your writing yourself? Contact The Essay Expert. I look forward to making you look great!

Pol Pot of the Khmer Rouge Regime in Cambodia- Major Influences & Essay

Pol Pot of the Khmer Rouge Regime in Cambodia- Major Influences & Motivations - Essay Example It was also in France where he became acquainted with the prospective leaders of Khmer Rouge and the masterminds of one of the most atrocious governments in human history. This essay discusses Pol Pot’s and the Khmer Rouge’s regime in Cambodia, as well as Pol Pot’s major influences and inspirations. While in France Pol Pot began to gain and nourish his leftist, revolutionary ideas. For instance, Saloth Sar took on his pseudonym, Pol Pot, while in Paris. At the same time, he became fascinated with Marxism and joined the French Communist Party’s Cambodian wing.3 Pol Pot made friends with other Cambodians in France who shared his own beliefs, most of whom would be his strongest comrades for decades to come. One of his notorious friends was Ieng Sary. Sary would eventually become the Minister of Foreign Affairs of the Democratic Republic of Kampuchea.4 A cohesive faction was emerging. Pol Pot socialized with numerous other Khmer scholars, such as the revolutionists Keng Vannsak and Thiounn Mumm. Numerous of these students belong to the elite families of Cambodia. For instance, Thiounn was part of the most influential clan in Phnom Penh. Studying applied science, Mumm in all probability familiarized and invited Pol Pot into the Communist Party.5 Similarly, Keng Vannsak had ro yal acquaintances. He studied Cambodian linguistics in France. Even though interested in leftist ideas, Keng Vannsak did not become a communist; but he was a passionate patriotic.6 Pol Pot and his friends started to create their radical ideologies while in France. Progressively, these radical ideologies were expressed in enormously nationalistic ways. The revolutionary ideology was to be fully independent, with the goal of building a self-governing and autonomous Cambodia. This objective would eventually put these Paris-schooled radicals against Vietnamese-inspired Khmer radicals. In the early 1950s, in

Homework Research Paper Example | Topics and Well Written Essays - 500 words - 1

Homework - Research Paper Example There is one owner and a few managers. The managers manage the employees who run the whole business. Thus, the hierarchical structure looks like a pyramid in which each upper level controls the lower one, and each lower level is accountable to its upper level position. It is not a tall hierarchy, but a flat model. We can say so because there are not many levels of positions and authorities in the hierarchy, since it is a small business started only a couple of years ago. That is why it has less than 50 employees. The span of control is also less, which means that there are only a few employees reporting to one manager, since it is a small organization. As stated earlier, the only IT function in this business is that this organization runs and maintains an internal database, which stores information about all its employees, customers, inventory, and competitors. This IT function helps the company to make decisions about future plans, prepare financial statements, and update the information regularly. HappyLife is a hospital that has around 500 employees, including higher authorities, doctors, nurses, technicians, lab operators, canteen boys, and so on. There is a long list of positions in the organization. This hospital started its business 20 years back and that is why it earns a great reputation in the city. It provides healthcare services to its patients, and has many branches located in other cities. This organization also enjoys a strong, rather much stronger, version of hierarchical structure, because there is a good assignment of positions and authorities at every level. Each level is checked by its senior level, and each upper level is responsible to maintain the lower one. So, we can say that there is a tall hierarchical structure in this organization, and not a flat one. Since it is a large business, and controls and maintains many employees and functions, we can say that it is a tall

What Makes Como Hotels And Resort Different Tourism Essay

What Makes Como Hotels And Resort Different Tourism Essay An Asian lady-Mrs Ong, the owner of the COMO group, dedicated and curious business woman who traveled a lot around the world was not really satisfied with the Londons most popular hotels. By 1991 Mrs Ong had already had well established fashion business because of which she traveled quite often to London. In 1991, in one of her visits to London she discovers that a building in Central London with perfect location is on sale. Immediately she decides to buy this building and turns into fantastic hotel and this Halkin Hotel consequently becomes an access for the COMO hotels and Resorts (Group Handbook, 2009). Thus starting her business to satisfy her expectations on her visits to London she builds a new business which fulfils the needs of higher expectations. According to COMO statistics of 2010 COMO hotels and resorts consists of three hotels (and 18 aprtments in Metropolitan Hotel), two resorts, two umas and one shambala estate. Two of the hotels are located in London and one in Bangkok. Parrot Cay (TurksCaicos) and Coco Irelands (The Maldives) are very unique resorts of COMO. But the main differentiator of COMO from any other hotels and resorts is its Umas(Uma Ubud(Bali) and Uma Paro(Bhutan)) and COMO Shambala Estate at Bagawan Giri(Bali) (Market share statistics 2010). With its distinguishing business approach COMO hotel resorts has been able to achieve uniqueness among its competitors over the past few years. Three hotels which are located in busy cities are developed to attract guest who travel to big cities for businesses. Because of this Sales and Marketing department of COMO hotels and resorts is located in London and correspondent office in Bangkok. These three five star hotels which are located in hart of the busy cities is the way how COMO attracts its customers. The main strategy of COMO is to build Resorts in the most rural, wild and unusual places of the world (COMO hotels and resorts, 2010). Focused differentiation strategies in Hotel industry seeks to provide high perceived service benefits justifying a substantial price premium product and are usually heavily branded and offer benefits different from those of its competitors and that are widely valued by buyers (Gerry et al, 2006). Implying this fact, because of its unique strategy and approach to its customers COMO can be named as a differentiator in Hotel and resort industry. Each COMO hotel and resort is very different, but it is not difficult to identify the most common aspect. As an owner of the group Mrs Ong pays a huge attention to the well being and health, as well as style. For instance in Vital statistics of COMO hotels and resorts (2010), Shambhala described as a health concept that has been built as centers of wellbeing at all estates. These include COMOs city hotel spas, known as COMO Shambhala Urban Escapes, as well as COMO Shambhala Retreats at the companys private islands and Uma resorts. Shambhala Yoga Centre in Singapore trains yoga teachers and therapists in order to create personalized, holistic solutions for the specific needs of different guests. It is a consultative rather than prescriptive approach, allowing consultants to respond to clients on a one-by-one, day-by-day basis. They demonstrate the best of ancient Asian traditions and, where it is appropriate, older techniques are combined with Western enhancements. Bodywork is also an other essential element of the COMO Shambhala experience. At all properties, yoga facilities are available. In addition, COMO Shambhala maintains on-going relationships with key health professionals, including nutritionists. COMO Shambhala cuisine, available at nearly all properties, focuses on energizing and organic products. The difference of these products is the emphasis paid on raw ingredients (more easily digested as well as richer in vitamins and sea minerals) is combined with old Asian influences. COMO Shambhala also generates a range of skin and body care products, which is made from all-natural ingredients (available in-room at every property), together with an Active Living clothing collection (COMO hotels and resorts Vital statistics, 2010). COMO Hotels and Resorts is developed by a unique Asian spirit: a peaceful commitment to servicing customers in order to ensure their break with pleasure. In contrary to many hotels COMO tries not to make a hotel like their home, instead it strives to bring the culture, along with all the aspects of the country to make sure that guests will remember the lodge as unforgettable. This aspect, passion and reliability makes each stay exclusive by defining not just the service norms but the hart of each property. All of this described by the essence of the destination which can be found in food, architecture, and the way COMO helps guests to explore and experience the sightseeings of the place. Because of these facts whether its a private island in the ocean or a hotel at the heart of UK, COMO Hotels and Resorts    an award winning, a private company    knows how to make memories of the guests last forever (COMO hotels and resorts, 2010). Internal and External analysis Chart 1: Source: Gerry J, Kevan S, Richard W, Exploring Corporate Strategy, texts and cases, (2006), pp. 64. The Chart 1 gives a clear view of frameworks for understanding the environment of COMO hotels and resorts with the aim of assisting to identify the key issues and ways of overcoming the challengers and complications. There are a lot of factors which influence COMO hotels and resorts, but mainly for the right assumptions and good analysis it is necessary to analyze those aspects by dividing them into internal and external factors. External- in other words environmental and competitive analysis-aim to identify opportunities and threats which affects the company. On the other hand internal analyses seek to identify strengths and weaknesses a COMO is facing in current competitive and challenging business environment. Environmental (PESTEL) Analysis. COMO Hotels and Resorts is competing in the hospitality industry, which has been effected enormously by the impact of war, terrorism attacks, political instability and visa regulations as well as economic crisis like 2009th credit crunch. It is also affected by technological innovations and globalization as well as environment. By using PESTEL framework COMO Hotels and Resorts can categorize environmental influences into six main forms: political, economical, social, technological, environmental and legal. PESTEL provides a comprehensive list of influences on the possible success or failure of the strategy of COMO Hotels and resorts. Many of these factors are linked together which is why it is crucial to identify the key drivers for change. And these key drivers for change are the high-impact factors likely to affect significantly the success or failure of strategy(Gerry et al, 2006). COMO Hotels and Resorts approach considers the impact on the economies, cultures, environment and communities of each destination in which it operates. Promise to sustainability is embedded in the fundamental COMO commitment to passion, creativity and style. Creating unforgettable journey experiences for guests go together with rewarding employees to maximize their prospective, targeted stewardship and contributing to the local economy (COMO hotels and resorts, 2010). Political/Legal Factors As a Global Industry COMO is hugely affected by political factors of the country where it operates. It is comprehensible that visa regulations effect dramatically on COMOs sales. For example it is more difficult to obtain visa to Bali which makes Uma less attractive for its guests. Nowadays people do not really want to fill extra paperwork and wait for results. All the Resorts and Umas as well as estate is located either in higher mountains or in islands which narrows its customer segmentation to a luxury holiday and leisure seeking guests. For example to travel Coco Irelands where one of the famous resorts is located a guest will need to feel extra paperwork proposed by the governments which affects the guest decision to visit the resort. As COMO operates in different countries it is very important to invest into the governmentally stable country. Another reason for that is the cost of closure of the business; this is due to costly assets. Taxation is another aspect of consideration for any global company. According to the experiences of some guests, some complaint that they were charged higher tax on their third visit to Uma Ubud, but this is due to the governmental taxation policies which does not necessarily affect COMO but discourages the trust of the customers (Trip Advisor, 2009). Economical Last year has been especially difficult for the tourism, hospitality and travel industry. War in Iraq, the rise of oil prices, the outbreak of different flu viruses because of which traveling was limited or dangerous to some destinations has had a devastating effect on the global hospitality industry. Those factors combined with the domestic situation in the UK, such as credit crunch, a declination in consumer spending, the weak job and closure of many businesses made the last year very challenging for businesses. As the economic downturn is slightly picking up, the hospitality and travel industry gains from increased business travels. And expectations for a more favorable hospitality and travel industries are in sight and are proclaimed by various sources for the 2010. According to the Profit and Loss statement of COMO Hotels and Resorts for 2009 RevPAR has generally declined for 2.3% but predicted Profit and Loss statement for 2010 looks much healthier than last year with 1,2% increase in RevPAR. Merrill Lynch analysts (10/30/2009) believe that the hotel industry has hit the lowest figures of present lodging cycle and is disillusioned for a huge rebound due to increasing demand, as a result of a strengthen economy, together with very low supply growth over the next a few years. These results consequently should translate into strong RevPAR. And followed by the improvement of RevPAR, RC(return on capital), ROCE and overall hotel evaluation is often followed. According to the Ghassan Aidi, President of International Hotels Restaurant Association, notes on U.N. World Tourism Organization Resilience Committee meeting in Berlin on September 2008, nearly in parallel with stock market turmoil, occupancy at luxury hotels start to go down 6% then 14% in October. Furthermore he mentioned RevPAR in 2009 fell by 17% for luxury market while as it was mentioned above COMO Hotels and Resorts was able to keep its business in -2.3%. Moreover Mr Ghassan Aidi (2009) concludes his speech mentioning that in general 2009 and early part of 2010 will be challenging for hotel industry, but he also believes that hospitality industry as a whole needs to become positive and explore unlimited opportunities. Please remember that our industry is the largest employer in the history and employ more than 950 million of workers and we are the last barrier and the major fighter against global poverty says Mr Ghassan Aidi on his report. Social and Environmental COMO has been investing and paying huge attention to the environmental factors such as global warming, poverty and discrimination. For example COMO foundation is specially designed program to support nonprofit organizations that tries to improve lives of women and girls. Without any geographical limitations to the foundation portfolio COMO was able to grant projects such as healthcare, skill development and education (COMO hotels and resorts, 2010). COMO has implemented different recycling projects in its hotels and resorts. Metropolitan Hotel in London was awarded as the best environmental caring hotel of 2009 (Employee handbook, 2010). Technological Factors To obtain bigger market share and to increase customer satisfaction, hotels and resorts are continuously trying to offer high-tech technology. In the past few years have shown huge effects on telephone revenues and an increased demand for high speed Internet access throughout hotels and resorts (Phillip et.al, 20/11/2003). The overall change in customer booking patterns was affected by the way customers are searching, reviewing and choosing hotels and resorts. Travel agents such as Travelodge have increased their large market share and are continuing to change the current status of the market. It is not difficult to observe how travel agents who offer vocational packages which include accommodation, airfare and transportation are growing over the past few years, but at the same time this affected negatively on revenues in the hospitality. Moreover Internet review web-sites such as interdependent hotel review web pages like www.cntraveller.com has impacted on customers choice and decisions. Online booking is rapidly increasing because of the customers behavioral changes. Moreover economical changes persuaded Hotels and Resorts to implement cost cutting techniques. On the second part of this report technological changes which are effecting COMO hotels and resorts will be discussed more briefly. SWOT analysis The key strategic messages from business environment and strategic capability can be summarized in the form of SWOT analysis. According to Mintzberg (1998, p.406) SWOT analysis summarizes the key issues from the business environment and the strategic capability of an organization that are most likely to impact on strategy development. The aim of these analyses is to identify the extent to which the current strengths and weaknesses are applicable to, and capable of, simultaneously dealing with the threats and capitalizing on the opportunities in the hospitality industry. COMO business structure and development as SWOT analysis important strengths and weaknesses within the industry and illustrates valuable opportunities and threats the hotel is facing currently: Strengths   COMO has gain a good reputation from its existing customers There is constant upgrading of COMO management Perfect and unique hotel locations Differentiating facilities Great hotel service and high customer value Cultural staff/personnel relations with guests Very popular restaurants located in each hotels and resorts COMO shambala health treatments Small chain which means better and easier management COMO Foundation Weaknesses Lack of profit maximization from other sources like for example, conferences and wedding venues revenues Low employment overhead revenue Lack of differentiation of reception from other hotels Difficulties to reach target customers Tough visa regulations in some locations of the resorts Lack of self owned online sales channels   Opportunities   The presence of enough basic facilities to improve quality Technological innovation   Refresh of hotel operators   The increase in sales due to customer loyalty   The ability to be efficient as knowledge curve is changing   Customer Growth Enhancement of Brand Name Threats Presence of better market positioning by hotel rivals Constantly raising and tough competition because all the Hotels are located in big cities Economic slowdown that may obstruct hotel development Implementation of newer technology tools by other hotels Unsuitable environment for keeping loyal customers Change in Technology Changes happen all over the world, every single minute there is something invented or improved and this lead to the fact that nowadays life cannot be imagined without technology. Some companies use technology in some part of the production procedure, while others consist whole from technology and hugely depend on it. One of the hugely dependant on technology and changes within technological industry is hospitality industry. Starting from reaching and making reservations for guests, all the way till making the customers loyal requires technology. The following paragraphs of this report highlight most important innovations and installations of technology in the COMO hotels and resorts. Technological influences on policies and decision making Starting from 1980s, strategy management scholars began to recognize technology as an important element of business definition and competitive strategy. (Robert Burgelman, 2004). For example Porter observes that technology is among the most prominent factors that determine the rules of competition. But according to one prescriptive school of strategy is that general managers need not have backgrounds in science or IT, but they do need to invest significant effort in learning to understand the technologies important to their business. But the most important fact for CEOs in todays constantly changing technological world is their ability to frame the key strategic questions in relation to technology (Robert Burgelman, 2004). The link between generic competitive strategies and technological strategies is described in details below in Chart 1. Chart 1 Technological Policies and Generic Competitive Strategy Generic Strategy Product technological change Overall cost leadership Overall differentiation Focus segment Cost leadership Focus segment differentiation Technological Policies COMOs new product offer to reduce product/service cost by lowering materials content. COMOs product development to enhance product quality COMOs product development to design enough performance for the segments needs COMOs new product offer to meet exactly the needs of the particular business segment application. Process technological change COMOs process development to enhance economies of scale COMOs process development to support greater quality control, faster response COMOs process development to tune production to segment needs in order to lower cost COMOs process development to tune the production to segment needs in order to improve performance. Source: Burgelman R., Christensen C., Wheelwright S., 2004, Strategic management of technology and innovation Being global means a lot of communication and quick respond to the changes. Having properties in different parts of the world is very difficult to manage without standardized property operating systems. The finance department in all of the properties of COMO uses the same system which in its turn enables head office to better control the finance of the company. All COMO hotels and resorts bank transactions exceeding 10.000 pounds are being processed by head office in UK. Due to technology this procedure is reached high outcomes, as a result of the availability of the internet any resorts or Umas at any time can scan the copy of the invoice and send to the head office. After this head office analyses the invoice and processes payment to the beneficiary on behalf of the resort or hotel. Effectiveness of COMOs response to change in technology COMO is constantly striving to be the first of new technological advances in the industry. According to Mr Orchard-regional general manager-a companys strength and competitive advantage is its ability to constantly update and keep up with technology. Mr orchared says: We were able to differentiate ourselves because of our passion, creativity and style. But the key behind this theory is our ability to be first in introducing new technological changes to our guests. COMO hotels and resorts have implemented different technological advances and those are being explored to increase its facilities within the lodge. For example, Metropolitan was the first hotel in London who offered free wireless internet within the hotel. Moreover it is the first hotel in London who installed 42 and 32 flat screen TV in all its bedrooms. Also it offers vary products such as iPod docking station, electronic do not disturb button in all its bedrooms. Due to change in technology COMO is able to offers more services to its customers than ever before, for example: IT Butler Limousines Foreign exchange Business Centre with high speed broadband internet service Secretarial service Laundry, dry cleaning and pressing services Express check-out Mobile phone rental Flat screen TV with 67 channels Extensive on demand music jukebox and movie selection WiFi and high speed internet access iPod docking station (in Studios and Suites) CD and DVD player Dual line, direct dial telephone with voice mail Air conditioning Electronic do not disturb sign Private fax machine with designated number UK and US modem points Video recorders, mobile phones and printers (on request) Sony widescreen TV Wall mounted plasma screen DVD player Hairdryer Iron and ironing board Mini bar In recent years the emerging of the internet as a new channel of distribution has presented some challenges to the lodging industry. In respond to this COMO partnered with e-commerce company which enabled better online reservation systems. With the installation of these new systems COMO was able to offer international customers use the local language to make a reservation. Of course internet is a great tool to reach customers globally but aim of the COMO is to tailor that distribution method to suit to each guest. And this recently developed e-commerce has and will further enable COMO to reduce the distribution costs, while promoting the brand name around the world. The main objective behind this is to make COMOs web site and online sales channels to reach more customers and to promote the brand name (Employee handbook, 2009). Areas for improvement as a response to the change in technology COMO is constantly looking and investigating for new technological improvements and advancements to satisfy the needs of its guests. But as it can be seen in any business because of the rapid change in technology it is too difficult to keep up with changes in technology all the time. There is always a gap or neglected part of the business which can be improved to turn weaknesses and threats in opportunities and strengths. For example to improve the distribution and increase customer loyalty COMO uses online sales channels. But in order to better compete, to have a better and stronger brand COMO needs to have its own online sales channels. COMO Hotels and Resorts needs to insure all its customers to get the best value by accessing the different distribution channels available. As an advertiser of COMO hotels and resorts it co-operates with Design Hotels Inc, this kind of companies advertise hundreds hotels and resorts. As some of its competitors are already aware and became ahead COMO by designing their own advertising web browser, COMO needs to keep up with this as well. Biometric clock in and clock out system allowed organizations to automate payroll processing, eliminate unauthorized overtime and accurately reports employee time/ attendance to HR. Right now COMO is implementing a time card which needs to be swiped to record the attendance. But biometric attendance recorder can help to eliminate early punch ins and hours of payroll calculation. It helps and eliminates the effort and time required by the HR to monitor the time-clock activity and reduces the manual involvement of payroll consequently leading to a cost savings and improved productivity. COMO hotels and resorts is very narrowly targeted to a very rich guests, but is not COMO distancing itself from other guest demographics? The effort to keep up with changing technology is working, but can COMO stay in line with further changes of technology and competition? Conclusion COMO hotels and resorts seems to be very well positioned and has made significant achievements and was able to expend very quickly by integrating of its brand name by accomplishing its strategic trend in such turbulent economic situation. Its culture, brand and global strategy are the key part of their success. While there are still huge opportunities, such as technological innovation, reinvigoration of hotel operators, the increase in sales due to customer loyalty, customer growth and enhancement of brand name these opportunities are also accessible over the period of time. Nevertheless, COMO has been able to accomplish huge success in less than 20 years by nurturing a culture and reputation based on style, creativity and passion to navigate though challenging markets and prosperous times. Thus the strength of COMO became a synonym of luxury.