How Can Events Contribute to Destination Image Enhancement Free Essays

Presentation The picture of a nation or goal is crucial to the development of the country. By utilizing the correct types of endeavors, the goal can be enormously upgraded. Nations utilized their strong point to draw in voyagers to visit them. We will compose a custom article test on By what method Can Events Contribute to Destination Image Enhancement? or on the other hand any comparable subject just for you Request Now While nations with amazing scenes, one of a kind societies or miracles of the world draw in their own darlings, others make their own one of a kind â€Å"scenes† which are called, occasions. An occasion is something that occurs in a spot and time. A fruitful occasion not just advantage regarding benefits, it additionally upgraded the picture of the specific area. In this paper, some effective occasions will be taken a gander at, disclosing to us how these occasions shape the picture of the goal and how they have assisted with upgrading the picture of those goals. Anuga, Cologne, Germany During World War Two, a significant part of the city of Cologne was annihilated, before the finish of the war, just 40,000 individuals were all the while living in the city. In 1947, the city was reconstructed, keeping the substance of the post-war Cologne. Cologne is additionally the fourth biggest city in Germany and one of the most voyage goal in Europe. Every year, Koelnmesse have in excess of 50 universal exchange fairs, pulling in 2,000,000 individuals. Among them are Anuga; the biggest food appear on the planet and Cologne Carnival; known as the â€Å"fifth† season for local people. In 2011, Anuga 2011 pulled in 6596 organizations from more than 100 nations with a take up pace of 284,000 square meters of room. 86% of which were outside exhibitors and more than 155,000 exchange guests went to the show. Cologne needed to oblige to the deluge of guests every year. Foundation was worked around the social scene of Cologne to do only that. It is additionally a one of the most significant traffic center point with all fast trains halting there. Lodging were wealth to house the millions who travel to Cologne for the exchange fairs and there was no absence of eateries and shopping. Be that as it may, McCannell (1973) scrutinized the realness of what are depicted to travelers in a goal, the structure of such foundation may influence the general scene of the first Cologne, which is monstrous in a solid social vibe, thus depicting an alternate sort of city from what it should be. While the emphasis is put on universal exchange fairs for the city, the history needed to clear a path for the turn of events. Cologne has mirrored a portion of the stages on Jafari (1990). The promotion stage, â€Å"the good† is the monetary advantages that the business brought, the measure of visitor cash spent in the city during the occasion is high, the inns profited during the period, converting into financial increases. The preventative stage, â€Å"the bad† demonstrates the antagonistic effects which the occasion may bring to the city in resistance, social issues, for example, robbery gets normal and landmarks could be significantly deteriorated with more individuals. The adaptancy stage, â€Å"the how† draws out the great and diminishes the awful of the business, it concentrated on the host nation and simultaneously, fulfilling the guests. So as to do as such, a great part of the foundation in Cologne works around the landmarks and not wrecking them. In the information based stage, â€Å"the why†, the significance of information is the primary concern. Anuga, today, has become the must visit or should partake food occasion of the business, the existing together foundation of Jafari (1990) should help improved the picture of the city. ? Beijing Olympics, China In 2008, the Olympics was held in Beijing, China. Since the time the declaration was made in 2004, China has been in anticipation of the occasion. To do as such, Beijing had arranged structure of arenas, lodgings, shopping centers to house the competitors, mentors just as crowds from around the globe. The now incredibly famous â€Å"bird’s nest† arena was worked by 7000 specialists and can house up to 91,000 crowds one after another. It was accounted for that China had made a benefit of more than 1 billion yuan for facilitating the 2008 Olympics. These benefits originated from deals of broadcasting rights, keepsakes, tickets and sponsorship. Nations from around the globe contend to have the Olympics to â€Å"put their nation on the map† and expanded the country’s universal presentation or to advise the world to foresee something significant from the nation, which sounds good to a huge broaden. China has consequently become a developing immense market for the world, with a tremendous interest for imported merchandise just as a solid nearness in the fare of China items. The occasion fills in as a trailer to illuminate the world regarding its coming. The 2008 Olympics not just made best in class framework inside oriental Beijing, yet it likewise pulls in the consideration of worldwide partners, boosting the picture of Beijing, China. F1 Grandprix, Singapore F1 Grandprix started route back in the early brandishing days, it includes probably the best race vehicles on the planet and have made legends on the tracks. Today, the race has gone on to 19 nations on the planet including Singapore. Singapore facilitated the F1 Grandprix in 2008, the first historically speaking night race. The TV viewership was evaluated at 350 million. While numerous watches the race through different media stages, some would look for, as said by McCannell. D (1973, 1976), genuine encounters, by visiting the goal to encounter the live occasion. In any case, Boorstin (1961) would state that the guests previously expected to perceive what they definitely realize will see. In spite of the fact that it may not make a big deal about distinction for watchers as it would simply be another race in another nation, which is unsurprising. Ritzer and Liska (1997)’s mcdonaldization would bolster that, travel industry goal or for this situation, the occasion, is unsurprising, with costly tickets, comparative race tracks, swarmed puts and even the racers are the equivalent yet the Singapore race is novel all alone. By sorting out the F1 Grandprix in Singapore, the â€Å"Singapore Brand† would incredibly profit by it. Rather than a typical day race, which many would anticipate that it should be, the race is done around evening time, which makes it the first ever F1 night race to be held on the planet. It would likewise show the world how Singapore is equipped for changing the bustling midtown streets into race tracks for the vehicle racers, surprisingly fast. This would thusly profit the travel industry division in Singapore. In an initial articulation by Minister in Prime Minister’s Office, Second Minister for Home Affairs and Trade and Industry, Mr S Iswaran, it was said that F1 has helped Singapore accomplished a firm remaining as a worldwide city. From the financial perspective, the race has pulled in excess of 150,000 universal guests since its first race and around $140-$150 million the travel industry receipts every year. The race would be facilitated in Singapore till 2017, in the coming years, the multiplier impact of the race would be noteworthy. ? End A goal is where a person or thing is going or being sent, and in this paper, the occasion pulls in individuals to the goal and simultaneously, the occasion going to different pieces of the world through various medium. All the more frequently, occasions are being composed in a solitary goal to profit both the nation and the coordinators, they supplement each other in their own particular manners. A few models are the occasions expounded above, Anuga acquires agents from the food business to Cologne, and Cologne acquaints itself with the world through Anuga. The F1 Grandprix in Singapore does likewise. Before, many may not know where Singapore is, some never at any point knew about the name, however through the facilitating of F1 Grandprix, Singapore can feature its great horizon and its much helped capacities to the world. These occasions not just produce ubiquity to the goal, it additionally creates incomes, and numerous impalpable advantages which can turn over numerous years. The three occasions talked about above has demonstrated that an incredibly famous occasion can add to a goal picture upgrade and in particular, permit the goal to inked its character on the world guide. 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Should the tax laws be reformed to encourage saving(pro and con) Essay

Should the duty laws be changed to support saving(pro and con) - Essay Example At the point when comparative exercises are exposed to various assessment medications, family units and organizations react to the expense code as opposed to the hidden financial basics. Monetary productivity is expanded by widening of the expense base and bringing down of the duty rates. The expenses of bends brought about by high assessment rates will be diminished. These are roughly corresponding to the square of the expense rate. Additionally, a less complex expense code would diminish the significant assets which are by and by committed to consenting to current assessment laws; and the opened up assets could be utilized for increasingly gainful purposes. Another significant guideline is that some consistency in the duty code would encourage better forward-looking financial dynamic by families and organizations. (Greenspan, Allan: Chairman 2005) The assessment code incorporates numerous motivating forces proposed to build investment funds to back retirement, human services, advanced education, etc. These reserve funds motivating forces, which excluded some salary from charge, have moved the present assessment framework toward an utilization base. Specialists have brought up issues about how a lot assuming any, net new reserve funds they invigorate. (21st Century Challenges†¦p.73). On the off chance that planning an assessment framework without any preparation, one dependent on utilization instead of salary, would be better for advancing monetary development. A consumtion charge is probably going to empower sparing and capital arrangement. The retail deals charge, esteem included duties, the individual utilization charge and the level duty are a wide range of utilization charges. They shift in their assortment focuses and structure. In future it will turn out to be progressively significant for the country to support ass ets accessible, through more noteworthy national sparing and upgraded motivating forces for investment in the work power. The expense framework can possibly contribute significantly to those objectives, thus in any event charge change ought not impede the accomplishment of those destinations. Significantly, basic, intensive duty change incorporate troublesome decisions

Problem Solving Essay Examples - Solution For Writing An Effective Essay

Problem Solving Essay Examples - Solution For Writing An Effective EssayWriting an essay should be problem solving on paper. There are several excellent essay examples out there for you to pick from to help you through this process.When writing an essay, the writer can choose to use a variety of strategies in order to make their essay more effective. However, an effective essay will always rely on an organized essay written by the student who is trying to write an essay. That being said, here are a few of the better essay examples that you can use for your own essay writing.As you browse through the many essay examples, take a moment to think about how your own essay would be different if you were to use one of these strategies. Perhaps it will be written with a different style, or perhaps it will be based on a different idea. The point is, you don't need to use all of these essay examples. You should choose a few that you like best and turn them into your own essay.There is nothing wrong with writing your essay using many different techniques, as long as it helps you get the point across in a big time. If you are learning an important concept that you are not sure about, you can always use a game plan in order to wrap your head around this concept. Writing an essay based on such a strategy is probably not the best idea, but it is something that you can consider. The best way to improve on your ability to write an essay with your essay examples is to find something that is going to help you.First, you can use many different strategies. Try writing an essay with references to quotes and references to written work, instead of letting the student to use their own words. You can also include various other forms of written works that the student can use and allow the student to highlight these in their essay.Second, one of the better essay examples that you will find will include problems for the student to solve. While essay examples for essays are supposed to be a bout the student, they can also be used to help the student learn how to write. Students can be taught how to analyze ideas and even how to write a compelling and powerful essay with their essay examples.Third, while you are looking for essay examples, do not limit yourself to only the examples that you have seen. Make a list of the types of essays that you think are best used and what are the main points of each one. It may be worth your while to go through a few different essay examples before you decide what you want to use.As you read through the various essay examples, consider all of these tips in order to improve your essay writing skills. Being able to come up with a well-written essay can be a difficult task to accomplish, but once you find a method that works for you, then you can write as much as you want without worrying about how you are going to write it. This is not just a writing technique that can help you with your essay examples, but it can also help you with your writing process overall.

The Issue Of The Sex Industry - 1219 Words

The sex industry is controversial issue that has been debated on whether or not to allow the industry to become legal. So what would be the solution to best handle such a problematic profession? On the one hand, many have acknowledged the problems it holds while operating illegally, and believed it would be far more beneficial for prostitutes to allow the sex industry to operate as a legitimate business. On the other hand, however, many who are in opposition to the proposal refuse it from becoming a legitimate business. Those who support this viewpoint believe that it destroys and means women by practicing a profession that many consider to be slavery; yet they lack a solution to end or stunt the growth of current issues that have†¦show more content†¦It is often said that risks are always involved in the decisions any individual decides to make, but for some, especially women put themselves in far greater risk of running into problems by working as a sex worker. As Cheryl Edwardes states, â€Å"Condoms are not used 100 per cent of the time in the sex industry because there is a much lower percentage of use by street workers. Street workers have a greater dependence on drugs.... Unsafe practices continue. ...[U]p to 50 per cent of brothel workers are undertaking oral sex without using prophylactics.. Basically, she is saying that this is a profession that puts its labor force in harm s way by potentially exposing them to diseases every time they provide their services to a client. Apparently, Edwardes does not say so directly, she apparently assumes that if the client wishes to perform sexual activity without a condom, they must do as requested regardless if the industry is legal in the area or not. Thus, providing a decent reason to be in opposition of legalizing prostitution. In the same way, others have acknowledged that this is a common threat sex workers face every time they practice their profession. A number of

Ronald Takaki a Different Mirr - 936 Words

American identity has been created by many events throughout the course of history. This country was founded on the clashing and mixing of many different cultures and lifestyles. One of the most important periods of time for this country was during the period of conflict between Americans and Native Americans over land rights. Americans had an idea of manifest destiny and that this land was theirs for the taking. The Americans were going to walk through anyone who opposed them in this quest for land. The treatment of the Indians during this time period was harsh, cruel, and violent to say the least. It is in this treatment that Americans came to view the Indians as a racialized other and where race began to matter. This early†¦show more content†¦They proceeded to kill thousands and thousands of Indians in the result of progress. Indians had become a racial minority on lands they had occupied for thousands of years (Takaki, 104). The thinking of early Americans lead to the culture that we have today which is purely based on race. The early Americans created an identity for the Indians, they were thought as a racialized other. They were seen as being uncivilized and a weaker people. This created an us versus them appeal to the situation. The English could not come over here and live together with the Indians. The Indians were a group that was unholy and beneath them. They had to progress their culture and their beliefs and mark out that of their opponents. Americans sought to cleanse the land of these savage beasts and further their own society. Their view of the Indians as a racialized other is what dominates our society today. Today were are still impaled by the thinking of men centuries ago that there is a us versus them culture. Race still in this country is still the top factor in life. Riots and violence are fought over racial issues. The thinking that people in this land should be divided by color and class is based on what ha ppened with the Indians. The actions taken in dealing with the Indians is what lead to the development of our culture

What Are the Benefits for Foreign Firms to Cross List in the Us Markets Free Essays

What are the benefits for foreign firms to cross list in the US markets? Do the benefits remain after the SOX? Do you think the benefits would remain unchanged after the worldwide adoption of IFRS? Foreign companies are always looking for a new country to plant a flag and expand their global market place. One of the ways that they do this in the business world is through a process called cross listing. This practice allows a company owned and operated in Country A to list their company in Country B’ s financial trading exchange. We will write a custom essay sample on What Are the Benefits for Foreign Firms to Cross List in the Us Markets? or any similar topic only for you Order Now Some have argued that introduction of Sarbanes-Oxley (SOX) and the ongoing plans of convergence between US GAAP and IFRS have decreased the need for cross listing. While there is a difference of opinion as to whether or not the practice is still beneficial is this day an age; I tend to believe that even if the benefits are not as robust as they once were they are worth the investment Cross listing is when a corporation â€Å"lists its equity shares on one or more foreign stock exchange in addition to its domestic exchange. (Wikipedia, 2013) The practice became very popular in the in 80’s and hit its peak in the 1990’s. Research has uncovered a number of benefits and reasons for cross listing. Three models were established to show the benefits of cross listing. They are the market segmentation / investor recognition model, the liquidity model, and the shareholder protection / legal bonding model. (Weisbach, Reese, 2002) When it comes to discussing the benefits of cross listing in the United States. Some of the benefits are as follows: The first is that it will increase the visibility of company in a global scale. Zhu, Small, 2007) Changing the visibility of a company from national to global offers a company a larger audience who may not have been familiar with a company in the past. Second, companies can gain access to liquid markets. (Zhu, Small, 2007) A foreign company in a developing country may not have enough liquidity in its surrounding area for the purposes of investment and growth. Leaning on developed countries with large financial exchanges is a way to tap into those economic resources that issuers are trying to find. Third, is to show that the company is strong. Zhu, Small, 2007) In a competitive industry such as the earning management and the stock market, investors are looking for strong companies to give their money to. It is up to the foreign firms to establish themselves. In some cases an audience with financial analyst that can to ut the benefits of investing in your company is a way of building international credibility with the investment world. Finally, cross listing is done in order to follow tougher requirements. This can show that a company is â€Å"for real† and worth a look because they are willing to cross list in a country with tough exchange requirements. Zhu, Small, 2007) The overall benefits of cross listing can be summed up in a few words: global exposure that leads to international investments from multiple countries that will fuel growth opportunities. There are critics that say that SOX has affected cross listing negatively due to its strict and stringent rules. In some cases, these are so different from a foreign companies â€Å"home† accounting policies that it makes it almost impossible or the firm to comply. Congress has made it clear that â€Å"U. S. nvestors are entitled to †¦protection regardless of†¦issuer† (Zhu, Small, 2012) SOX was established to prote ct investors from fraud by companies when they are reporting their performance to the SEC and regardless of cost the U. S. should stand behind those principles and try to keep companies â€Å"honest†. In my opinion the same benefits that cross listings had before SOX still exist; the willingness of companies to comply with SOX and reap the benefits of cross listing. Once the convergence between US GAAP and IFRS is complete I still see a benefit to cross listing. However, by sheer transition to IFRS a company would lose the benefit of stricter exchange requirements. The move would require changes to legal and financial interpretations of accounting standards. However, the true consequences of this move to a global standard could not be determined until the framework of these standards was complete and implementation has taken place with U. S. and foreign firms. In closing, I consider cross listing a beneficial practice for foreign firms. I agree that we are living in an Internet world where I can invest in German company with a few clicks of a mouse. I also agree that we are heading towards a global accounting standard that will level the playing for all companies of all sizes in all countries. However, the benefit of cross listing that I see never going away is the visibility. Having a tangible presence in developed countries is key to growth. Having a presence in developing countries is a stepping-stone to bigger growth opportunities in the future. Bibliography â€Å"Cross Listing. † Wikipedia. Wikimedia Foundation, 17 Jan. 2013. Web. 20 Jan. 2013. Dobbs, Richard, and Marc Goedhart. Why Cross-listing Shares Doesn’t Create Value. † McKinsey Quarterly Autumn 2008 29 (2008): n. pag. Print. Reese, William, Jr. , and Michael Weisbach. â€Å"Protection of Minority Shareholder Interests, Cross-listings in the United States, and Subsequent Equity Offerings. † NBER. Journal of Financial Economics, 2002. Web. 20 Jan. 2013. Zhu, Hong, and Ken Small. â€Å"Has Sarbanes-Oxley Led to a Chilling in the U. S. Cross- Listing Market. † Has Sarbanes-Oxley Led to a Chilling in the U. S. Cross-Listing Market. The CPA Journal, Mar. 2007. Web. 20 Jan. 2013. How to cite What Are the Benefits for Foreign Firms to Cross List in the Us Markets?, Essay examples

The Death of a Superhero Review Essay Example

The Death of a Superhero Review Paper Essay on The Death of a Superhero Book, mounted as a film. Written easily and unusual. And sad. Tells the story of 14-year-old superhero named Donald Delpy, nicknamed the Miracle Man. Wonder Man is sick with leukemia and risks not live up to their fifteenth birthday. On his heels is the evil genius Dr. Glove, obsessed to enslave the world. Beautiful Rachel is ready to surrender to Wonder Man at any time, but that for some reason not in a hurry to jump into bed with her. Saving the world is much more important than love comfort. However, to die a virgin, too, do not want to. Realizing this is not without the help of one friend and therapist, Donald Delpy, more recently, indifferent to his illness, and indifferent to the treatment, he begins to fight. For peace (in a relationship with their parents), for the love (to the girl on roller skates), for his life (which remains practically nothing). This cynical fellow, talented illustrator and writer of stories about superheroes, leaving an imaginary world and re-learns to trust adults. The most heroic of all his heroic deeds the adoption of disease and attempt to look at her face. This person, symbolized in the image of Dr. Gloves, smirks and grimaces. It is not going to give up. His temporary defeat turns into a final victory. It is incredible, but a superhero dies. Having celebrated his last birthday, boy excruciatingly painful and long leaves. But leaves happy and satisfied with the way he lived his albeit short-lived, but still worthy of fifteen years. We will write a custom essay sample on The Death of a Superhero Review specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on The Death of a Superhero Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on The Death of a Superhero Review specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Roman Australian writer Anthony McCarthy on the last months of the life of an ordinary teenager who dreamed of becoming a superhero invulnerable. About how difficult it is almost impossible to reconcile with the deadly disease. Especially when it seems that life is just beginning.

Shaping a Positive Attitude Toward Writing

Shaping a Positive Attitude Toward Writing Lets be honest: how do you feel about having to  write? Do you tend to view a writing project as a challenge or as a chore? Or is it merely a dull duty, one that you have no strong feelings about at all? Whatever your attitude may be, one thing is certain: how you feel about writing both effects and reflects how well you can write. Attitudes on Writing Lets compare the attitudes expressed by two students: I love to write and I always have. Even when I was a little kid, if there wasnt any paper I would write on the walls! I keep an online journal and write l-o-n-g emails to my friends and family. I usually get pretty good grades from instructors who let me write.I HATE to write. I get so nervous when I have to write that my hands shake. Writing is just about the worst punishment you can give me. Maybe if I had LOTS of time and I didnt get so anxious I could be a halfway decent writer. But Im really not very good at it. Although your own feelings about writing may fall somewhere between these extremes, you probably recognize what the two students have in common: their attitudes toward writing are directly related to their abilities. The one who enjoys writing does well because she practices often, and she practices because she does well. On the other hand, the one who hates writing avoids opportunities to improve. You might be wondering, What can I do if I dont especially enjoy writing? Is there any way I can change the way I feel about having to write? Yes, is the simple answer. Certainly, you can change your attitudeand you will, as you gain more experience as a writer. In the meantime, here are a few points to think about: Sharpening your ​writing skills will help you improve your grades in many different courses, not just in English classes.Regardless of your ​career goals, writing is one of the most practical skills you can have. On a typical work day, professionals in fields as diverse as engineering, marketing, computer programming, and management spend upwards of 50% of their time writing.According to a study recently conducted by the College Board, more than 75% of managers report that they take writing into account when hiring and promoting employees. Theres a premium placed on well-developed writing skills, observed one human resources director.Writing can be personally rewarding and enriching, an outlet for your anxieties rather than a cause of them. Keeping a journal, composing e-mails or text messages to friends, even writing an occasional poem or short story (whether or not you ever intend to show your work to anyone else)all allow you to practice your writing skills without t he fear of being judged. Writing can be fun. Seriously! You may just have to trust me on this one for now, but soon you should find that being able to express your thoughts clearly in writing can produce an enormous sense of delight and satisfaction. You get the point. As you begin working to become a better writer, youll find that your attitude toward writing improves with the quality of your work. So enjoy! And start writing. Defining Your Goals Spend some time thinking about why you would like to improve your writing skills: how you might benefit, personally and professionally, by becoming a more confident and competent writer. Then, on a sheet of paper or at your computer, explain to yourself why and how you plan to achieve the goal of becoming a better writer.

23 Ideas for Science Experiments Using Plants

23 Ideas for Science Experiments Using Plants Plants are tremendously crucial to life on earth. They are the foundation of food chains in almost every ecosystem. Plants also play a significant role in the environment by influencing climate and producing life-giving oxygen. Plant project studies allow us to learn about plant biology and potential usage for plants in other fields such as medicine, agriculture, and biotechnology. The following plant project ideas provide suggestions for topics that can be explored through experimentation. Plant Project Ideas Do magnetic fields affect plant growth?Do different colors of light affect the direction of plant growth?Do sounds (music, noise, etc.) affect plant growth?Do different colors of light affect the rate of photosynthesis?What are the effects of acid rain on plant growth?Do household detergents affect plant growth?Can plants conduct electricity? Does cigarette smoke affect plant growth?Does soil temperature affect root growth?Does caffeine affect plant growth?Does water salinity affect plant growth?Does artificial gravity affect seed germination?Does freezing affect seed germination?Does burned soil affect seed germination?Does seed size affect plant height?Does fruit size affect the number of seeds in the fruit?Do vitamins or fertilizers promote plant growth better?Do fertilizers extend plant life during a drought?Does leaf size affect plant transpiration rates?Can plant spices inhibit bacterial growth?Do different types of artificial light affect plant growth?Does soil pH affect plant growth? Do carnivorous plants prefer certain insects?

Service-dominant logic and customer satisfaction Term Paper

Service-dominant logic and customer satisfaction - Term Paper Example On the other hand, creation of value actualization is a vital role taken by the customers, and this may require contacting suppliers through their own individual ways. Nevertheless, numerous dimensions can be applied to approach through which new logic and value; in fact, there are critical issues rose relating to services-dominant (Achrol & Kotler, 2006, 320). Client expectations concerning value and satisfaction are based on three-concept quality with core factors for differentiating them. However, the disparities among these concepts are vague and overlapping (Bebko, 2000, 26). Expectations held by customers regard the quality of services and products encountered, which is similar to the expectations held about the entire firm, which offered the service. Moreover, there are situations that regard the expectations of individual services experienced by customers. This increase chances for them to be specific and concrete; for instance, time consumed while waiting for a receptionist, which is more of to their expectations than the entire quality of the services offered by the company. 1. Analyse and respond to the explicit expectations and implicit expectations of core clients at the start of the project front-end. Client’s expectations refer to the beliefs concerning delivery of services, which considered the standards and reference point for evaluating the performance. Customers are fond of making comparison of their perceptions concerning performance of the firms, which is evaluated through references of the point’s evaluation such as the level of quality, knowledge and their expectations (Gummesson, 2006, 239). In fact, identification of clients’ expectations is vital to the marketers and the entire company due to their critical aspect of seeking to deliver good quality service to them. On the other hand, lack of understanding of the customer services can result to a loss of customer’s business, while the competitors are gaining market share (Porter, 1985, 30). Explicit expectations of the core clients at the start of the project are based on the promises made through personal and non-personal statements concerning the services made by the company to the customer (Graf & Maas, 2008, 20). In this case, personal statements require communication through salespeople, services, or repair personnel. However, this promises become non-personal in situation when they are acquired through advertisements, brochures and other publications (Hubbert, Sehorn & Brown, 1995, 21). Therefore, logic is established through promises made concerning the exact quality of services that will be delivered in a way that manages client expectations. In this case, this guarantees that the promises made will meet the expectation of the client concerning a certain service. There are company representative, who are over-promising due to lack of knowledge regarding the necessary promise that can be made. However, confusion is caused by fail ing to consider that services are customized; thus, this lead to lack of ease in definition and repetition. In other instances, company representatives lack the knowledge concerning the nature of the final form of the service that will be delivered. Explicit services have a substantial influence on customers’ expectations based on the desires of the services and their speculations. In fact, this is due to the way these services alter customer’s desires in general based on their prediction concerning the experience

Philosophy of BSSL Essay Example | Topics and Well Written Essays - 750 words

Philosophy of BSSL - Essay Example This study is an effort to identify such challenging circumstances, when Blue Star Logistics, a company providing express door to door delivery services to a host of clientele, had to go by the ethical principles rather than sticking to the rule book. 1. One such situation arose when one fine winter morning, a big consignment was due to be packed off to the neighboring city with the instructions from our client that the consignment has to reach there by 12 noon next morning. The customer had paid a handsome amount for the urgency tag, but with specific request that, if the consignment is delayed even by half an hour than it is of no use. That effectively implied that if the consignment is delayed, the company will have to compensate the client. The journey period was 2 hours. The preliminary work of packing was done in the evening itself. Since it was already 9.30 PM in the evening, it was decided by the line manager that the people will be back at work at 9 am next morning, so they were briefed accordingly and all of us went home. Next morning preparations were started by the staff to dispatch the consignment, and they started waiting for the paper work to be done by the documentation manager. When it was 9.30 am, everybody star ted worrying and efforts were started to contact him on phone, but his mobile was out of reach. Gradually the tension started gripping the faces of those present in the office as it was 10 am by now. Thereafter permission was taken from the top to make alternate arrangements and the consignment was somehow dispatched after 10.30 am, the net result it reached the destination after 1 pm. This in turn resulted in a heavy penalty for the company. There were instructions from top to take immediate action against the person concerned, because of whom it happened. By later afternoon, the company came to know that the documentation manager met with an accident and felt

Alexander Pope’s An Essay on Man and Daniel Defoe’s Robinson Crusoe

Alexander Pope’s An Essay on Man and Daniel Defoe’s Robinson Crusoe The theme of "man’s relationship to God and the universe" presented in Epistle 1 of Alexander Pope’s "An Essay on Man" complements Daniel Defoe’s Robinson Crusoe. Crusoe is an inconsistent character who turns to God whenever he is in need, yet fails to maintain respect for nature and for his fellow man. In the first year of Robinson Crusoe’s solitary life on the island, he falls ill and has a terrifying dream that alters his awareness of his place in the universe and God’s control of it. This experience leads him to contemplate his past ingratitude and to embark on a life of piety, reading the Bible daily, though without a drastic or permanent change in his character. Throughout his adventures in the novel, Crusoe has moments of awareness and appreciation of God, yet each moment of faith fades as he regains control over his situation. The ideals presented in the last three sections of Epistle 1 — that life exists in a "chain of being" and is interdependent, that the spirit of God exists in all things, and that man should accept existence as good — speak directly to the understanding that Crusoe comes to as a result of his illness and the life he leads throughout the novel. Crusoe wakes up from the nightmare that he has during his illness and realizes that surviving each of his adventures has been in the hands of God, and that he has been ungrateful and unaware of this power. Section 8 of Epistle 1 in the "Essay on Man" states that all things in the chain of being are interdependent and that man in his pride should not strive to break this order. Robinson Crusoe is a very independent character and has traveled for eight years without "having the least sens... ...rly in his life, he claims Friday as a servant rather than a companion; and he is as materialistic after he is marooned on the island as he was before this misfortune. Pope and Crusoe both feel that God is in control of what happens in life and of what they understand of their experiences, although Crusoe does not maintain an awareness of God unless he is, or has recently been, in danger or in need. The relationship with God, nature, and fellow man that Pope describes in his essay powerfully articulates the weakness, pride, and independence that Crusoe grapples with throughout his narration. Works Cited Defoe, Daniel. Robinson Crusoe. Ed. Michael Shinagel. Norton: New York, 1975. Pope, Alexander. "An Essay on Man." in Eighteenth-Century English Literature. Eds. Geoffrey Tillotson, Paul Fussell, Jr. and Marshall Waingrow. New York: Harcourt, 1969. 635-51. Alexander Pope’s An Essay on Man and Daniel Defoe’s Robinson Crusoe Alexander Pope’s An Essay on Man and Daniel Defoe’s Robinson Crusoe The theme of "man’s relationship to God and the universe" presented in Epistle 1 of Alexander Pope’s "An Essay on Man" complements Daniel Defoe’s Robinson Crusoe. Crusoe is an inconsistent character who turns to God whenever he is in need, yet fails to maintain respect for nature and for his fellow man. In the first year of Robinson Crusoe’s solitary life on the island, he falls ill and has a terrifying dream that alters his awareness of his place in the universe and God’s control of it. This experience leads him to contemplate his past ingratitude and to embark on a life of piety, reading the Bible daily, though without a drastic or permanent change in his character. Throughout his adventures in the novel, Crusoe has moments of awareness and appreciation of God, yet each moment of faith fades as he regains control over his situation. The ideals presented in the last three sections of Epistle 1 — that life exists in a "chain of being" and is interdependent, that the spirit of God exists in all things, and that man should accept existence as good — speak directly to the understanding that Crusoe comes to as a result of his illness and the life he leads throughout the novel. Crusoe wakes up from the nightmare that he has during his illness and realizes that surviving each of his adventures has been in the hands of God, and that he has been ungrateful and unaware of this power. Section 8 of Epistle 1 in the "Essay on Man" states that all things in the chain of being are interdependent and that man in his pride should not strive to break this order. Robinson Crusoe is a very independent character and has traveled for eight years without "having the least sens... ...rly in his life, he claims Friday as a servant rather than a companion; and he is as materialistic after he is marooned on the island as he was before this misfortune. Pope and Crusoe both feel that God is in control of what happens in life and of what they understand of their experiences, although Crusoe does not maintain an awareness of God unless he is, or has recently been, in danger or in need. The relationship with God, nature, and fellow man that Pope describes in his essay powerfully articulates the weakness, pride, and independence that Crusoe grapples with throughout his narration. Works Cited Defoe, Daniel. Robinson Crusoe. Ed. Michael Shinagel. Norton: New York, 1975. Pope, Alexander. "An Essay on Man." in Eighteenth-Century English Literature. Eds. Geoffrey Tillotson, Paul Fussell, Jr. and Marshall Waingrow. New York: Harcourt, 1969. 635-51.

Epic theatre

The only form that can grasp the processes which drama needs to grasp if it Is to provide an all-encompassing view of the world† BB's ‘all-encompassing view of the world' was Marxism. Epic Theatre derives from Greek. Epos, story. A form of theatre which self consciously narrates. Estrangement effect = estrangement/alienation effect: distancing the viewer from the action; encouraging rational thought and analysis; reducing emotional catharsis. Aristotelian Theatre / non-Aristotelian Theatre.Term derives from Aristotle's Poetics. A. formulated an aestheuc based on catharsis, ( = purging of emotion through empathy), hence BB's description of his Epic Theatre as â€Å"non-Aristotelian Theatre†. Epic Theatre = Historicised theatre, theatre about the present, but not set In the present. (Distanclatlon) verfremdungseffekt (V-Effekt): Entfremdung both equal alienation. But? Estrangement aims to facilitate rationality, reason, reflection; militate against empathy and cathar sis; learning either from or against characters; making politics into art: â€Å"The politicisation of aesthetics and the aesthetlclsatlon of politics. â€Å"BB was also a great manipulator of genre. Adaptations, parodies, allegories, parables (political not moral e. g. Arturo Ui). 1 . PARODY: Keeping an existing cultural form, but inserting a different content. The Threepenny Opera (1928): an opera peopled by beggars, gangsters ; prostitutes 2. TRAVESTY ( = disguise): retaining a familiar existing content, but delivering It In a new or different form. Two examples: The Sex Pistols' punk version of God Save the Queen. The credits' music at the end of Michael Moore's Bowling for Columbine? : the Ramones upbeat version of Wonderful world originally recorded by Louis Armstrong.Why is that travesty, and what's the effect in the context of the film and Its subject matter (crime, racism and the gun-culture in the LISA)? 3. PARABLE: â€Å"Narration by analogy. A didactic narrative conve ying a moral truth or message in another guise. † M. H. Abrams, A Glossary of Literary Terms, London, 1988. Compared to Kafka's parables (e. g. Before the Law? 4. ALLEGORY: â€Å"A narrative in which the agents and action, and sometimes the setting as well, are contrived so as to make coherent sense on the ‘literal', or primary level of significance, and also to signify a second, corresponding order of agents, concepts and events†.M. H. Abrams, ibid. The Resistible Rise of Arturo Ui (1941) reflects in parabolic form events in Germany 1929- 1939. Allusion, rather than direct one-to-one reference. Apparently/superficially about gangsters in 1930s Chicago, but actually about fascism's rise to power in Germany. Hitler as A1 Capone, Nazi politicians as 1930s Chicago gangsters, but talking in classical metre ands presented as if in a classical tragedy. Also a parable, with a political moral: ‘The womb is still fertile†.Donmar Warehouse London, 2008: Arturo I as Robert Mugabe. . As parables by definition simplify complex processes, BB's model of Germany 929-1938 is inevitably incomplete. What is missing historically? Complex negotiations re. Weimar cabinets before 1933 The book burnings (1933) The Persecution and expulsion of intellectuals (post-33) The Nazi Olympic games (August 1936) The Hitler/Stalin pact (August 1939) The Spanish civil war July 1936 – March 1939) The Munich agreement (Sept 1938) What is retained? 1 .The NAZI tactic of pseudo-legality , so for instance the Nov 1923 Beer Hall Putsch is referred to as a failed bank robbery. BUT: There's no mention of Hitler's electoral support 2. BB suggests that the petty bourgeoisie were forced to support Hitler. . Various political manoeuvrings around Hindenburg are addressed in the play, but Brecht's portrayal distorts history: In reality the Junkers supporting Hindenburg were not captains of industry, but pre-industrial agricultural landowners, economically archaic, a polit ically powerful landowning elite.BB solves this problem by giving the cauliflower trust a dual function: they are both industrialists and they also represent the Junkers' agricultural interests. 4. The ‘Anschluss' (annexation into the greater German Third Reich in 1938) is portrayed by 8B, but BB gives a different reason for it n the play, so that Ul invades Cicero to allow business to expand its interest and markets. BB ignores the political and nationalist motivation of Hitler's Anschluss, i. e. bringing the Germans ‘Heim ins Reich'. The play portrays historical figures in characters represent types: social, political, economic, class positions.Dogsborough represents the old right-wing traditional conservatives in Germany, Dollfuss the same in Austria, Trustherren represent the capitalists, and Kleinh ¤ndler represent the middle class. But BB gives hardly any insights into Hitler the person. Although Ui is a ively theatrical character, he's very one-dimensional, a th ug with hardly any charisma. Brecht: using non-realist techniques to penetrate beneath the surface appearance of capitalism to reveal its essential reality, its power strategies and economic relations.Dramatic realism (naturalism): Dismissed by Brecht as too preoccupied with the accuracy of surface details. The realist myth of a ‘slice of life' Mere reproduction of reality is inadequate. dramatic action is Art as a lamp, not a mirror Illumination, v. reflection Art should draw attention to the conditions and the process of its own production Non-realist': expose the illusion striven for by naturalist and realist writers and directors, the myth that what they offer an audience (in a theatre, cinema or wherever) is an uncomplicated unmediated â€Å"slice of life†.For Brecht non-realist methods, transcending the limitations of the strictly empirical, the verifiable, were (paradoxically? ) those most appropriate to understanding the true nature of reality, not Just its supe rficial appearance. Brecht believed he was not anti realism as such, he preferred a different form of realism. In this experimental sense Brecht was both a realist and a modernist. Typical techniques of Brechtian epic theatre in performance 1 . Announcer summarising the events to come. 2.Actors stepping outside their roles, addressing the audience, reminding us we are watching a play 3. Characters singing (as in opera, but to didactic effect) 4. Actors swapping roles (to prevent emotional identification). 5. (In film) Montage Verfremdungseffekt : a practical example SPRING The play of the sexes (regeneration of the species) is renewed Every Spring. The lovers Meet. The gentle embrace Of the lover's hand makes the Girl's breast tremble. Her fleeting glance beguiles him. In Spring the countryside Appears to the lovers renewed. The air is already warm.The days grow long and The fields stay light later. In Spring the trees and grass Grow free of inhibition. Fertilisation in the forests and fields gathers pace. And the earth gives birth to the new, Free from care and precaution. From the sound film Kuhle Wampe co-scripted by Brecht, Germany, 1931/2 James Lyon, Brecht and Hollywood Conclusion: Some broader Brecht issues to reflect on: BB's primary attraction to Marxism was his thirst for greater knowledge and greater understanding of social processes, what he called the â€Å"temptation† of rational hought (Galileo? BB was above all a scientific thinker, who sought rational solutions to social problems. He rejected metaphysics and all forms of irrationalism, and prioritised empirical thought. Precisely because of his apparently total ; exclusive dedication to rationalism BB was worthy of the term UTOPIAN thinker. BB was the ultimate rationalist, more dedicated to the analytical methods of Marxist enquiry than to Marxism's practical implementation. Did BB fetishise idolise science?Did he acknowledge its limitations? How appropriate is BB's work to the post-mod ern age, when scepticism about the ncritical appliance of science, and thus about the desirability of human progress humankind, seem to dominate the political agenda? How does the above relate to Life of Galileo? Is BB now pass ©, given the end of the Cold war, the demise of â€Å"real existing socialism† in eastern Europe, and the ‘disappearance' of his chosen German homeland (DDR) after German re-unification in 1990?Or is BB's project (to inject politics into art and art into politics i. e. to make both activities fun) now even more necessary? Look out for the predilection amongst some TV advert designers for Brechtian self- irony! The essays excerpted in John Willet's The Theatre of Bertolt Brecht are a good starting-point for investigating Brecht's views on theatrical practice. From The Modern Theatre is the Epic Theatre (notes on Mahagonny): the ‘shifts of accent' between dramatic theatre and epic theatre.Wears down his capacity arouses his capacity for for action action provides him with sensations forces him to take decisions experience picture of the world the spectator is involved in he is made to face something omething suggestion argument instinctive feelings are preserved are brought to the point of recognition the spectator is in the thick of it, spectator stands outside, studies shares the the human being is taken inquiry the human being is the object of the for granted eyes on the finish eyes on the course one scene makes another each scene for itself growth montage linear development in curves evolutionary determinism Jumps man as a fixed point man as a process thought determines being social being determines thought feeling reason Brecht on Theatre.

Pros And Cons Of Social Media - 1114 Words

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Now users can even call people off of social media without even having the phone number available which can be a little creepy, but their just making it easier easier to find or get in touch with someone as possible. Then there’s social dating sites this too can also be a plus but also a con at the same time. For the most part it could be very helpful and interesting. You get to search the men and women who are single on the site. It provides the person whose seeking love with almost half of all the information they need to meet up to their standards. Such as their name, birthdate, what they like or don’t like, what hobbies they enjoy, place of employment, and it also provides images of the candidate. Whose doesn’t want to choose the dream girl or man as the love of their life? Now there are some conns that come with these dating sites too mostly with the men. Some guys on the site can turn out to just be plain rude or maybe even psycho paths. 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Argumentative Essay On The White Rose - 1172 Words

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Chapter 2.Text Forms†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.... 2.1 The descriptive text form†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.... 2.2 The narrative text form†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 2.3 The expository text form†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦Ã¢â‚¬ ¦.. 2.4 The argumentative text form†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 2.5 The instructive text form †¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦ Chapter 3.The directive-instructive text-type†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦...†¦.. 3.1 General characteristics†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦ 3.2 Directive and InstructiveRead MoreFounding Brothers9626 Words   |  39 PagesEnglish did this to Sierra Leone and how most of the freed blacks died or were enslaved by local African tribes. He also said the West is not an option since the white population will quickly spread out, and the Indians would not welcome the blacks. No one rose to answer Jackson. The next day William Loughton Smith of South Carolina rose and repeated Jacksons points in another two hours speech. This was the first time that the proslavery arguments were out in the open. The first census of

Amish People, Many Cows, And Many Animals - 878 Words

Small Town USA Wakarusa, Indiana where there are many Amish people, many cows, and many cornfields. This town was previously known as Salem, Indiana. and was a stop for people traveling between Elkhart and Goshen to conduct business. Today, Wakarusa is a thriving farming economy and has two-grain mills. Do not forget the bread! Any big shopping centers or grocery stores are located around 45 minutes away. This town is a quaint, tight-knit community, cute, with a nostalgic feel. While walking down the sidewalks anyone can get the sense of a small town built with traditions. There are brick laid roads and black lamp posts lining the streets and shop that date back to the 1900’s. The town exists around a four-way stop light in the center of†¦show more content†¦The town’s beloved famous Dime store, truly one of a kind. The only reason tourists visit this town, for a little bite of sugar. The building connects with others and is not large. With tan carpets and old glass cases lin ed gold riming. The current owners Mac and Deb McNally are usually the ones behind the counter. This store will embrace anyone with an immense nostalgic feeling. There is candy dated as far back as 1907 lining the shelves. Bubble Gum Cigarettes, Candy Buttons, Chuckles, Nik-L-Nip’s, Mallo Cups, Necco’s, and much more. This store would make anyone never want to leave and return to reality. With a giant sign located in the back of the store that reads â€Å"JUMBO JELLY BEANS.† People are often curious to see how jumbo they are. Compared to a regular sized jellybean they are ten times the size! There are several flavors of the jumbo jellybeans. Ranging from the traditional fruit flavors, to ones that look rocks. They taste like sugary deliciousness. once you have had a jumbo jellybean it is hard to be satisfied with a regular sized one. People are entranced when they walk into this one of a kind candy store. It would take anyone back to their memories of their chi ldhood. It is much like being in a real life candy land. The Wakarusa Dime Store was an American dream. Mose Wolfberg, a German immigrant, traveled much of Elkhart County and beyond with a pack on his back. He went to variousShow MoreRelatedThe Witness By William Shakespeare1139 Words   |  5 Pagesinto the lives of the Amish people. Additionally, it allows us to see how the Amish people see the rest of the people from the city, the local town people, and the way they view the police. There are three separate cultures that are portrayed throughout this movie. In the opening scene, Rachel is at her husband’s funeral and the service is conducted in German. At a glance, you can tell that it is a very tight-knit community and that this person was well liked by the entire Amish town. 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Stance Essay Free Essays

This sponsorship can advantage a huge number of student TTS, many argue that corporate influences are not vital in the school environment. The potent al increment in the achievement rate of students because of corporate sponsorship exceeds t he conceivable negative parts of the sponsorship. Corporate sponsorships are beneficial to schools who are financially struggling g. We will write a custom essay sample on Stance Essay or any similar topic only for you Order Now Students that are not given these opportunities are less inclined to perform w ell in school because of the aptitudes they may need in. Notwithstanding that, students the at have a significant appreciation for particular sports would feel less inspired by going to class in light of the school’s powerlessness to have sports. On the off chance that a partner ship is sufficiently liberal to give a lot of cash to a school to start up any sort of sports teams, they would profit extraordinarily. Not just in light of the fact that they would be sat Yin active, but because colleges will see that they did extracurricular activities during their SC hollow career and it will look like the student is taking initiative and showing commitment. More over, a constrained measure of sports or academic clubs can keep a student from EAI rang a scholarship, in this way, also keeping them from going to school. Case in point , Target had donated over 50,000 dollars to grants for children to go to Camp Cayman. C amp Cayman is an open air school that spotlights on sports. The grants honored to these students provided for them the chance to take part in the programs given at t he school that they overall couldn’t afford. One protest to corporate sponsorships in schools relates to the likelihood of active impacts on the students by the companies. Such a contention is imperative w hen managing Bourne 2 naive high scholars. Obviously, it is vital that the partnerships be picked built not just with respect to the measure of cash they can offer, yet the message they are sends Eng to students. Case in point, if a student is given the choice to have a Macomb contrasted WI the a Dell machine, they would pick the one more suited to their needs. Simply on the g rounds that their school hit an arrangement with Apple, does not so much mean they will pick t e Macomb on the grounds that it was made by Apple. Truth be told, it can open up the stud net’s eyes to little partnerships that bailed them out in their school and it brings issues to light f or them. This mindfulness won’t guarantee that students will exclusively depend on one org animation, yet grow their viewpoints and discover different organizations. Corporate sponsorships have the capacity to help schools who can’t bear to gig eve their students the best that they deserve. Both sponsor and the supported profit FRR mom corporate phonographs. How to cite Stance Essay, Essays

Tax Implications Of Investment Companies †MyAssignmenthelp.com

Question: Discuss about the Tax Implications Of Investment Companies. Answer: Introduction This paper deals with provisions in relation to the tax implications which are imposed in an investment holding company and an investment dealing company operating in Singapore. The tax implications on both the companies are different in relation to the deductibility of expenses, capital allowance and business losses. These are governed through the provisions of the Singapore Income Tax Act 1947. Primary difference between an investment holding company and an investment dealing company are that a holding company primarily derives it income from passive income sources and dealing company derives its income from direct income sources (Dyreng, Hoopes Wilde, 2016). This is because an investment holding company is the owner of investments like shares and properties on long term basis and gets investment income such as rental, dividend or interest income. The basic purpose of such company is holding investment. On the other hand an investment dealing company also holds investments in form of shares and property however they are treated as a trading stock and income is derived by selling and purchasing such investments (TAX@SG, 2018). Application of the SITA on the companies The SITA is the primary legislation which deals with provisions in relation of computation of tax towards these companies. This section of the report deals with the implications of subsection 10 (1)(a), 10E, 10(1)(f) and 10(1)(d) on these companies in relation to their tax implications. In relation to an IH company income tax is payable on incomes which have accrued or been derived from Singapore or income which have been attained from outside Singapore in Singapore such as income from foreign received in Singapore. The major form of income which is gained by a IH are dividends and interest dealt by s10 (1)(d) and Rental income which is dealt with by s10(1)(f) of the SITA. In relation to dividends a one-tier corporate tax system is adopted by Singapore. The final tax is the tax which has been paid by a Singapore company in relation to its chargeable income. Thus all dividends which are paid are paid by a corporate organization in Singapore in the hand of the shareholders are exempted from tax. In relation to foreign sourced dividend income the income which has been attained in Singapore is to be taxed at 17% which is the present rate of corporate tax unless an exemption of tax has been provided. Incomes from dividends are categorized into four groups for the purpose of tax treatment. The first group consists of shares which are non-income producing, the second group deals with shares through which tax-exempt dividend income is generated, the third group consists of shares which produce income and is remitted to Singapore during the taxable year and shares which produce income but are not remitted to Singapore (IRAS, 2018). Dividend Income (10)(1)(d) In relation to the first group expenses cannot be deducted as dividend income taxable is not produced in Singapore by the expenses incurred on shares. In the second group the net dividend income of the same year is allowed to be offset by the expenses which is more than the dividend income from other shares of the same group. The treatment for the third group is same as the second. In relation to the fourth group expenses cannot be deducted as income taxable within Singapore is not produced by them however they may be carry forwarded. For example Shares in company Net dividend (income)/Loss Without concession With concession X (100000) (100000) (100000) Y 1500000 DISREGARDED 1500000 Net dividend income 100000 NIL *NET LOSS IS NOT TAKEN INTO CONSIDERATION Interest Income 10 (1)(d) Interests when remitted or accrued in Singapore are taxed at the rate of 17% which is the present rate of corporate tax. Rental income 10(1)(f) Rent when remitted or accrued in Singapore are taxed at the rate of 17% which is the present rate of corporate tax.The concession in relation to this kind of income is provided on a block basis. Under this system the properties which produce income constitute a single block where the rental loss from one property is deducted with respect to the net rental income arising from other properties. However non-income producing properties are excluded. For instance Property x and y had been rented out by company A Without concession With concession NET INCOME of $40000 from property X $40000 $40000 NET loss of $50000 from property Y Disregarded $50000 Net Income (rental) $40000 NIL Deductible expenses Expenses which can be deducted in relation to an investment holding company can be categorized into three categories namely direct expenses, statutory expenses and indirect expenses. Direct expenses are those which are incurred by the company directly for the purpose of deriving income such as interest on loans for purchasing the property, agents fees and maintenance fee. When the expenses which have been incurred by the company directly in relation to deriving the income are more than they income they cannot be used to set-off against the other sources of income. For instances the expenses incurred against an exempted source of Income such as one-tier dividends cannot be set off against those incomes which are taxable. The expenses which the organization has to bear in relation to compliance with legal and statutory provisions such as audit fees and bank charges are known as statutory expenses. Expenses which do not fall under the category of direct or statutory expenses are known a s indirect expenses. These expenses are that of transport expenses and director fees. Concession in relation to such expenses have been provided by the IRAS however it is restricted to 5% of the overall turnover value if it is less than the actual expenses (IRAS, 2018). In case of deductible expenses in a investment dealing company comparatively less restrictive approach is taken as in a investment holding company. The rules for determining their deductibility of expenses are as follows. Any expense or outgoing which has been incurred in relation to the income producing investment are to be deducted. However these are only deducted against the incomes which have been derived from such investments these provisions have been provided through Section 10E of the SITA. The balance which is not eligible to be set off has to be disregarded. Capital allowance In relation to the nature of an investment holding company it is not allowed to make a claim for capital allowance as the incomes which is made by it is only from passive sources such as rent and interest. No benefit can be provided to an investment holding company which may arise out of the Productivity and Innovation Credit Scheme. This type of company is also not allowed to take group relief for the purpose of setting off losses against other organization within the group. In addition any unutilized losses occurring during the tear are not allowed to be brought forward (IRAS, 2018). An investment holding company which has been incorporated after February 25 2013 is not allowed to make a claim tax exception for startup companies. They only enjoy partial exemption of taxes up-to $300,000 which is for the first $10000 at 75% and the remaining 290,000 at 50%. On the other hand investment dealing is allowed to make a claim of capital allowance under the SITA for the use of plant and machinery towards deriving the income. The balance of an allowance shall not be considered which cannot be set off in the year. As the investment dealing company indulges in trade it has the right to enjoy the benefits under Productivity and Innovation Credit Scheme. Tax exceptions can also be claimed by the company in the first three assessment year. However the company is not able to claim group relief as capital allowance and losses which are not utilized are not considered (IRAS, 2018). Tax advice on both the structure It has been provided that the client wants to operate an investment company and where its purpose would be to invest in shares and real properties. If the client adopts the structure of an holding company he would not be able to indulge IN trading activities which he would be able to do in relation to a dealing company. In addition as the holding company is only able to make passive income their income tax would be calculated under the above discussed process where any loss which has not taken place in relation to an income producing investment cannot be deducted from the taxable income. It is also clear that as the holding company does not indulge in trade it is not allowed to have capital allowance which the client can have in relation to an investment dealing company. In addition the client will also be excluded from tax assessment for the first three years in relation to a dealing company where as he would only be provided an exception up-to $300000 at 75% for initial $10000 and 50% for latter $290000. Thus it is best advised to continue the business in from of a investment dealing company. Summary Thus the report can be concluded by stating that the tax implications of an investment holding company and investment dealing company are different. These differences occur in relation to capital allowance and deductibility of expenses. The restrictions imposed in both the structures by section 10E are same. Any additional losses in relation expenses for one sources of income cannot be set off against income derived from another source in a holding company. References Dyreng, S. D., Hoopes, J. L., Wilde, J. H. (2016). Public pressure and corporate tax behavior. Journal of Accounting Research, 54(1), 147-186. Investment Holding Companies - IRAS. (2018). Iras.gov.sg. Retrieved 3 February 2018, from https://www.iras.gov.sg/irashome/Businesses/Companies/Working-out-Corporate-Income-Taxes/Specific-industries/Investment-Holding-Companies/ IRAS (2018). Iras.gov.sg. Retrieved 3 February 2018, from https://www.iras.gov.sg/irashome/uploadedFiles/IRASHome/Businesses/Basic%20Format%20of%20Tax%20Computation%20for%20an%20Investment%20Holding%20Company.pdf IRAS (2018). Retrieved 3 February 2018, from https://www.iras.gov.sg/irashome/uploadedFiles/IRASHome/News_and_Events/Events/Seminar%20on%20Taxation%20of%20Investment%20Holding%20Companies%202017 IRAS streamlines e-Tax Guides on Ascertainment of income from business of making investment - TAX@SG. (2018). TAX@SG. Retrieved 3 February 2018, from https://taxsg.com/2011/09/08/iras-streamlines-e-tax-guides-on-%E2%80%9Cascertainment-of-income-from-business-of-making-investment%E2%80%9D/

Human Resource Management (HRM) in a Multinational Enterprise

Comparison between Domestic and International HRM The practices of international HRM and domestic HRM involve a number of commonalities. For instance, personnel planning, staffing, recruitment, selection, evaluation and development as well as remuneration are practices carried out by both domestic and international HRM. However, the operations of domestic HRM involve employees within the border of a single nation whereas international HRM encompasses three categories of nationals (Farndale Paauwe, 2005).Advertising We will write a custom essay sample on Human Resource Management (HRM) in a Multinational Enterprise specifically for you for only $16.05 $11/page Learn More In other words, international HRM utilizes the services of personnel from the parent nation where the corporation is headquartered. Additionally, global HRM deals with employees from host countries where the corporation’s subsidiary offices are located. Moreover, international HRM utilizes other third countries’ personnel as sources of labor, research as well as development. Despite the commonalities in the practices of domestic and international HRM, two main differences exist in their practices. The differences arise from the complications in operations of international HRM and the employment procedures of personnel from different nations. Considering the complexities of operations in different countries, Multinational Enterprises (MNE) must identify and comprehend the best ways of managing the geographically dispersed personnel within foreign subsidiaries in order to have control of both domestic and foreign employees as well as gain international competitive edge (Farndale Paauwe, 2005). In other words, international HRM practices are more complex compared to domestic HRM due to a number of reasons. First, the international HRM tackles international taxation, coordinates foreign currencies and exchange rates. Further, the HR of an MNE manages the concerns of workers from different cultures as opposed domestic HR managers who only manage employees of a single country. Moreover, international HRM practices must adhere to external concerns in its foreign subsidiaries including local codes of conduct, religious beliefs and providing employment opportunity to the natives. Regarding the employment of diverse national groups of employees, international HRM must follow the set regulations concerning the recruitment of personnel. For instance, employees who work abroad and are United States nationals must remit annual income taxes to the government. In addition, the HR manager of MNE must incorporate the diverse cultures of employees in the operations. Standardization of HRM Practices The integration of international HRM practices through the imposition of parent practices to the subsidiaries of the MNEs is driven by two main factors. First, strategic aspects are invaluable drivers of standardizing HRM practices of MNEs. In other wo rds, the international corporations have to function within the framework of global circumstances.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More For instance, the MNEs carry out operations within the peripheral perspectives of the industry as well as inter-organizational connections and agreements. Such aspects influence the practices of international HRM and the aims of the multinational enterprise (Harzing Ruysseveldt, 2004). Second, the organizational context is another important driver for standardization of HRM practices. In essence, the unique and diverse culture of MNEs and the institutional environment of the firms are widely thought-out to determine the explicit HRM practices in different states. Additionally, the organizational structures including exports and sales of subsidiaries affect HRM practices. The adoption of a worldwide corporate culture by an MNE has numerous advant ages. For example, in situations where high capital ventures are to be remunerated, the HR executives are supposed to utilize the business culture and lingo of the host nation. Additionally, the adoption of the international corporate culture for each subsidiary prevents the elimination of the corporation’s protected market niche due to changing regulations of the host countries. The Role of Subsidiary For multinational enterprises to gain competitive edge in operations, the coordination and integration of the firms’ dispersed organizational units is critical. As such, the subsidiary is capable of achieving local receptiveness as well as international incorporation (Dowling et al., 2013). In other words, a subsidiary is critical in the operations of MNE because it function together with the firm’s headquarters to achieve optimal output. The subsidiary performs a number of roles. In fact, the subsidiary acts as integrated player, implementer, local innovator as w ell as global pacesetter. As an integrated player, the subsidiary is tasked with the responsibility of coming up with useful information that can be utilized by the organization to realize optimal performance. Regarding the role of an implementer, the subsidiary undertakes the creation of individual knowledge and depends heavily on the data from sister ancillaries in performing the directives of the parent firm (Caldwell, 2003). The role of global innovator is where the subsidiary acts as the source of information and knowledge for other auxiliaries. Regarding the local innovator, the subsidiary has the full responsibility of developing appropriate expertise and proficiency in the important functional sections. In general, the subsidiary provides the coordination mechanisms and location competencies that enable the parent firm to achieve the overall strategic roles.Advertising We will write a custom essay sample on Human Resource Management (HRM) in a Multinational Enterprise s pecifically for you for only $16.05 $11/page Learn More Factors that Drive Localization of HRM Practices for MNE Adjusting HRM activities according to the norms and values of a host nation is significant for the success of MNEs (Farndale Paauwe, 2005). The major factors that drive localization of HRM practices for a multinational enterprise are the cultural and institutional environments. To begin with, the cultural environment of an organization affects the way in which the employees of the firm share diverse ways of life including common values, attitudes and behaviors transmitted through a gradual dynamic process over time (Dowling et al., 2013). In other words, culture influences work and HRM practices in a number of ways. For example, culture affects the remunerations conduct including the diverse anticipations of the executive and junior staff relations as well as performance. Additionally, in an organizational culture in which performance is based on incorporated personal social relations, equilibrium of inherent and extrinsic remunerations is often valued. On the contrary, a MNE whose work culture is based on individual autonomy and segregation, extrinsic rewards are normally emphasized. Institutional culture also ensures humane orientation of employees, collectivism in the organization as well as gender egalitarianism to minimize discrimination based on sex. Generally, the HRM practices of the MNE are invaluable in enhancing cohesion between subsidiaries through the adoption of the local norms and values (Dowling et al., 2013). Second, the institutional environment is significant in determining the performance as well as anticipations in subsidiaries. In other words, institutional norms and values such as attributes of education system and industrial relations are important HRM practices. For instance, in recruitment and selection processes, education qualifications are always considered. Further, the scope of labor legislati on and its regency of codification, which is another important institutional factor influences HRM practices through creating codes of conducts that are concerned with equal payment for equivalent job and the determination of minimum wages (Harzing Ruysseveldt, 2004). In general, the institutional environment affects the staffing decisions of MNE. Localization of HRM practices has a number of advantages. First, localization saves on expert costs in terms of salaries and other benefits. The costs of hiring experts are high since the firm has to cater for the expenses of international assignments. As such, the firm utilizes local personnel whose packages are less considered to expert salaries and benefits. Second, localization of HRM practices also utilizes the talents of the local people through recruitment and selection into various work positions.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More Impact of Culture and Institutional Environment Cultural as well as institutional aspects dictate the manner in which the management of human resources within multinational enterprises is conducted. As such, the MNE operating in the international market must recognize and comprehend the social outline entrenched in international culture to overcome the bottlenecks associated with the customs (Harzing Ruysseveldt, 2004). Recruitment and Selection Recruitment refers to the process of attracting individuals with suitable qualifications to apply for jobs whereas selection is picking the best-suited individuals for positions within an organization from the list of applicants. Culture and institutional environment influences the recruitment and selection of employees within an organization in a number of ways. As such, the firm must consider external and internal aspects in such process. Therefore, several steps must be adhered to in the recruitment and selection process to meet the requ irements of the organization’s culture as well as the institutional environment. For instance, transparency, fairness and qualification requirement must be considered in the process. Additionally, organizations must eliminate the stereotypes of disrespect and lack of recognition during the process. Further, the comprehensive structured screening method allows the interviewees to elucidate the comprehension of job specifications and how to deal with the obstacles that may be encountered in the execution of their functions (Farndale Paauwe, 2005). Training and Development Training and development are important aspects of HRM. The cultural and institutional environments greatly influence training and development of employees in a number of ways. First, development and training must incorporate the norms and values of employees. In addition, MNEs must undertake the institutional management aspects such as formulating policies, offering funds for execution as well as putting up v arious governing bodies to attain the required strategic goals (Dowling et al., 2013). The management of multinational enterprises believes that future growth and development depends largely on quality training and education system. Therefore, all subsidiaries must rely on the trained personnel from the local public training institutions. As such, nations must ensure that training and education of personnel are geared towards the needs of the industry. Further, MNE should adhere to the institutional requirements of quality training and appropriate education system as an integral part of labor force during the process of production. Therefore, human resource development programs such as training and career development form the foundation of enhancement and mobilization of human capabilities to meet the demands of the labor market (Farndale Paauwe, 2005). Compensation Culture and institutional frameworks have greater impact on compensation. Compensation and reward system of an organi zation remains to be one of the important factors that contribute to the improved work performances among employees. Compensation directly affects performances of employees and remains critical in the attainment of the organization’s goals. Therefore, cultural and institutional aspects have to be considered when deciding on the best compensation strategy (Dowling et al., 2013). In other words, employees have diverse values and norms that organizations have to put into consideration while determining effective rewards. Essentially, employees will consider compensation as effective when the types of rewards meet their primary objectives. Often, the central argument is that fair rewards system satisfies the needs of employees, motivates and improves performances. Moreover, the most excellent compensation practices take into account internal institutional processes such employees’ performance management practices as well as competitiveness. Internal balance in the compensa tion practices and design implies the organization’s activities and practices that ensure the attainment of goals. On the other hand, external institutional aspects such as competitiveness encompass compensation practices in relation to industrial standards or regulatory framework. In most cases, compensation practices follow the regulatory frameworks set by the industry or legal authority. However, the MNE must ensure that its compensation practices are geared towards enhancing employee’s motivation and attaining set institutional goals as well as norms and values in order to gain competitive advantage (Caldwell, 2003). In other words, compensation practices must be aligned with the employee’s general productivity as well as motivation. Task Distribution Within the workplace, variation in the workforce may arise from cultural orientations including race, religion and intellectual heritage. Moreover, diversity in the workplace may result from institutional chara cteristics that include education background of the personnel. In essence, variations found within the personnel emphasizes structure component of the organization. Therefore, HRM managers should be capable of understanding the effects of these dimensions on the work performance, success as well as motivation when distributing tasks. Most importantly, the HRM managers should comprehend how cultural and institutional dimensions bring about diversity in the workplace and the way they affect interactions of workers in the process of task distribution (Caldwell, 2003). Further, culture and institutional environments initiate structures that take into consideration all the dimensions of diversity in the workforce during task distribution. Conclusion In summary, the practices of international HRM and domestic HRM involve a number of commonalities include personnel planning, staffing, recruitment, selection, evaluation and development as well as remuneration. Despite the commonalities in t he practices of domestic and international HRM, two main differences exist in their practices. The differences arise from the complications in operations of international HRM and the employment procedures of personnel from different nations. Additionally, localization and standardization of HRM are practices are critical in the management of MNE. Further, for multinational enterprises to gain competitive edge in operations, the coordination and integration of the firms’ dispersed organizational units is significant. Moreover, Culture and institutional frameworks have greater impact on compensation and reward system of an organization remains to be one of the important factors that contribute to the improved work performances among employees. References Caldwell, R. (2003). The changing roles of personnel managers: old ambiguities, new uncertainties. Journal of Management Studies, 40(4), 983-1004. Dowling, P. J., Festing, M. Engle, A. D. (2013). International human resource m anagement: managing people in a multinational context. North Way, UK: Cengage Learning EMEA. Farndale, E. Paauwe, J. (2005). The role of corporate HR functions in multinational corporations: The interplay between corporate, regional/national and plant level. Center for Advanced Human Resource Studies, 5(10), 8-25. Harzing, A. Ruysseveldt, J. (2004). International human resource management. London:Sage. This essay on Human Resource Management (HRM) in a Multinational Enterprise was written and submitted by user Jude Boyer to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.