Pierre Bourdieu

Pierre Bourdieu (1930–2002), Professor of Sociology at the College de France, might come into view an unlikely candidate for inclusion under the rubric of critical theory. An erstwhile structuralist, whose work sometimes appeared to run equivalent to that of Foucault, an erstwhile anthropologist and former student of Levi-Strauss, he was in numerous respects a characteristically ‘French’ theorist.However he distanced himself from the ‘objectivism’ of structural anthropology, at the same time as remaining stubbornly opposed to to post-structuralist deconstruction (Bourdieu, 1977; Bourdieu, 1984, p. 495). Furthermore, his work engaged very directly with both Marxist and Weberian traditions in social theory. One critic has even observed that it â€Å"is best understood as the attempt to push class analysis beyond Marx and Weber† (Eder, 1993, p. 63).Definitely, if critical theory is described in terms of its objective to change the world, then Bour dieu was as significant a theorist as any. Throughout the late 1990s, he appeared as by far the most well-known academic intellectual to join in active solidarity with the new ‘antiglobalisation’ movements. His La Misere du monde, first published in volume in 1993 and in paperback in 1998, turned out to be a bestseller in France and a main source of political motivation to the movement, both in the original and in its English translation as The Weight of the World.He was directly implicated in militant ‘antiglobalisation’ activism, speaking at mass meetings of striking railway workers in 1995 and unemployed workers in 1998 (Bourdieu, 1998, pp. 24n, 88n); he initiated the 1996 formally request for an ‘Estates General of the Social Movement’ and its May Day 2000 successor, the petition for a pan-European Estates General; he confounded the radical ‘Raisons d'agir’ group and its associated publishing house; he overtly called ‘for a left Left’ (Bourdieu, 1998a); and he was a regular contributor to the radical French monthly, Le Monde diplomatique.We may add that, like Marx, Bourdieu attached a distinguishing subtitle to what is still his best-known work Distinction: A Social Critique of the Judgement of Taste (Bourdieu, 1984). Bourdieu's reputation as a sociological thinker revolves around the ‘theory of practice’, in which he tried to theorise human sociality as the result of the tactical action of individuals operating within a constraining, however not determining, context of values.Notably, the term Bourdieu coined to explained this was ‘the habitus’ (Bourdieu, 1977), by which he meant â€Å"an acquired system of generative schemes objectively adjusted to the particular conditions in which it is constituted† (p. 95). It is at the same time structured and structuring, materially produced and very frequently generation-specific (pp. 72, 78). Elsewhere, he explained i t as ‘a kind of transforming machine that leads us to â€Å"reproduce† the social conditions of our own production, but in a relatively unpredictable way’ (Bourdieu, 1993, p.87). Like Marx and Weber, Bourdieu thinks contemporary capitalist societies to be class societies. However for Bourdieu, their dominant and dominated classes are discernible from each other not simply as a matter of economics, however as well as a matter of habitus: ‘social class, understood as a system of objective determinations’, he insisted, ‘must be brought into relation †¦ with the class habitus, the system of dispositions (partially) common to all products of the same structures’ (Bourdieu, 1977, p. 85).Bourdieu's most extensively cited study, though, and undoubtedly the most powerful in cultural studies, has been Distinction, a work that takes as the object of its critique specifically the same kind of high modernism as that privileged in Frankfurt Schoo l aesthetics. Where Adorno and Horkheimer had insisted on a radical discontinuity between capitalist mass culture as well as avant-garde modernism, Bourdieu would focus on the latter's own profound complicity with the social structures of power and domination.The book was footed on an extremely thorough sociological survey, conducted in 1963 and in 1967/68, by interview and by ethnographic observation, of the cultural preferences of over 1200 people in Paris, Lille and a small French provincial town (Bourdieu, 1984, p. 503). Examining his sample data, Bourdieu recognized three main zones of taste: ‘legitimate’ taste, which was most extensive in the educated sections of the leading class; ‘middle-brow’ taste, more extensive among the middle classes; and ‘popular’ taste, prevalent in the working classes (p.17). He characterised lawful taste mainly in terms of what he named the ‘aesthetic disposition’ to state the ‘absolute prim acy of form over function’ (pp. 28, 30). Artistic and social ‘distinction’ is consequently inextricably interrelated, he argued: ‘The pure gaze implies a break with the ordinary attitude towards the world which, as such, is a social break’ (p. 31).The popular aesthetic, by contrast, is ‘based on the affirmation of continuity between art and life’ and ‘a deeprooted demand for participation’ (p. 32). The distinguishing detachment of this ‘pure gaze’, Bourdieu argued, is part of a more general disposition towards the ‘gratuitous’ and the ‘disinterested’, in which the ‘affirmation of power over a dominated necessity’ implies a claim to ‘legitimate superiority over those who †¦ remain dominated by ordinary interests and urgencies’ (pp.55–6). Bourdieu's general sociology had posited that, without exception, all human practices can be treated as ‘eco nomic practices directed towards the maximizing of material or symbolic profi’ (Bourdieu, 1977, p. 183). Therefore his leaning to view the intelligentsia as self-interested traders in cultural capital. For Bourdieu, it followed that professional intellectuals were best measured as a subordinate fraction of the same social class as the bourgeoisie.Defining the leading class as that possessed of a high overall volume of capital, whatever its source whether economic, social or cultural he located the intellectuals in the dominant class by virtue of their access to the latter. The dominant class therefore comprises a dominant fraction, the bourgeoisie proper, which excessively controls ‘economic capital’, and a dominated fraction, the intelligentsia, which disproportionately controls ‘cultural capital’. The most apparently disinterested of cultural practices are thus, for Bourdieu, fundamentally material in character.Even when analysing the more ‘p urely artistic’ forms of literary activity, the ‘anti-economic economy’ of the field of ‘restricted’ as opposed to ‘large-scale’ cultural production, he noted how ‘symbolic, long-term profits †¦ are ultimately reconvertible into economic profits’ (Bourdieu, 1993a, p. 54) and how avant-garde cultural practice remained dependent on the ‘possession of substantial economic and social capital’ (p. 67). Finally, Bourdieu comes to discuss current practices in the visual arts. He sees the current bureaucratization and commercialization of the limited modernist field as a threat to artistic autonomy.He registers with disquiet certain recent developments which put at risk the precious conquests of the elitist artists-the interpenetration of art and money, through new patterns of patronage, the growing dependence of art on bureaucratic control, plus the consecration through prizes or honours of works successful merely with the wider public, alongside the long-cycle modernist works cherished by artists themselves. Bourdieu's critique of idealized artistic disinterestedness has been incorrectly reinterpreted as a theory of extensive egoistic domination, not least by the ‘consecrated' avant-garde.Bourdieu's socio-analysis of the artists has shown, in spite of charismatic ideology, that in practice the Impressionists and subsequent modernists lived a comfortable existence by the time of their middle age, and that usually gallery owners or dealers sold their works on their behalf, therefore relieving them of attention to the Vulgar' needs of material existence. Bourdieu as well accounts for certain recurrent features of the closed worlds of art, for example the social reality of artists' struggles over cultural politics, which the spiritualistic account cannot explain.Contrary to the orthodox expectations of sublimated suffering, Bourdieu cites numerous examples where the conflicts between arti sts over their specifically artistic interests caused open violence: the Surrealists' fight, in which Andre Breton broke a fellow artist's arm, is a case in point. Nor did the idealized expectations of art stop numerous cultural producers collaborating with the Vichy regime in the 1940s. In The Rules of Art, Bourdieu resumed many of the themes first broached in Distinction, particularly the role of cultural discernment as a marker of class position.Here he elucidated how Flaubert, Baudelaire and Manet had been critical to the institution of an ‘autonomous artistic field’ of salons, publishing houses, producers, commentators, critics, distributors, and all that; and to the establishment of a idea of ‘art for art's sake’, which measured legitimacy as ‘disinterestedness’. For Bourdieu, the latter concept marked the genesis of the modern artist or writer as ‘a fulltime professional, devoted to one's work in a total and exclusive manner, indif ferent to the exigencies of politics and to the injunctions of morality’ (Bourdieu, 1996, pp.76–7). This new artistic field had created a zone of autonomy, free from both the market and politics, in its ‘heroic’ phase, throughout the latter part of the 19th century. But in the 20th century, Bourdieu argued, modernist art had developed not as a critique of the ‘iron cage’ of instrumental rationality, however as a function of the power games of the dominant classes, its capacities for critical distance gradually eroded through cooption by both the market and the state education system.Bourdieu detected analogously ‘interested’ processes at work in the academic intelligentsia. The academic profession is a competitive struggle for authenticity and cultural distinction, he elucidated, which functions to reproduce the wider structures of social class inequality: whether applied to the world, to students, or to academics themselves, acad emic taxonomies are ‘a machine for transforming social classifications into academic classifications’ (Bourdieu, 1988, p.207). Afterwards he would stress the central significance of the elite graduate schools, the alleged ‘grandes ecoles’, to the power of the French social and economic elite, showing how their credentialism operated as a kind of ‘state magic’ for a supposedly rationalised society (Bourdieu, 1996, p. 374).Tracing the growing incidence of academic credentials among the chief executives of the top 100 French companies, he concluded that the obvious substitution of academic for property titles in fact performed a vital legitimating function: company heads ‘no longer appear †¦ the heirs to a fortune they did not create’, he wrote, ‘but rather the most exemplary of self-made men, appointed by their †¦ â€Å"merits† to wield power †¦ in the name of â€Å"competence† and â€Å"intelligen ce†Ã¢â‚¬â„¢ (p. 334).Where the Frankfurt School had worked with a model of theory as overtly critical, Bourdieu tended to have an effect on a quasipositivistic objectivism, in order that the moment of critique was often concealed behind a mask of scientific ‘objectivity’. In The Weight of the World, he used a mixture of ethnographic interviews and sociological commentary to mount a stunning condemnation of contemporary utilitarianism in the shape of ‘economic liberalism’ as creating the preconditions for ‘an unprecedented development of all kinds of ordinary suffering’ (Bourdieu et al. , 1999).However even here, in his most explicitly engaged work, he still insisted that sociological ‘science’ could itself uncover ‘the possibilities for action’ that politics will require exploring (p. 629). Where the Frankfurt School had conceived of intellectuals as considerably productive of critical sensibility, Bourdieu tende d to detect merely material self-interest. This sort of ‘reflexive’ critique is essential, he argued, to break with the ‘habits of thought, cognitive interests and cultural beliefs bequeathed by several centuries of literary, artistic or philosophical worship’ (Bourdieu 2000, p. 7).However such cynicism can easily cause a radical overestimation of the reproductive powers of the social status quo. Even though Bourdieu's vocabulary of ‘cultural capital' and ‘symbolic profits' has sometimes misled his readers, his persistence on the complex motives in artists' desire to make a mark does not permit him to forget the very important differences between the artistic field and the field of capitalist power. Bourdieu argues that the characteristic nature of artistic and other cultural fields is that they exist in the form of reciprocal gift exchange somewhat than being animated by money.Further, he does not lessen artists to their class position, nor doe s he deny that artists may certainly be singular figures. Indeed, the comparison across the limited and expanded artistic fields sharpens approval of the differences between the autonomous artists and others. The sociological analysis of the artworks, which illustrates how they are necessitated by social situation and artistic position-taking, can therefore become a ‘piquant sauce' which serves to intensify the pleasures of the works. References: Bourdieu, P (1977), Outline of a Theory of Practice, trans. R.Nice, Cambridge University Press, Cambridge. ___(1984), Homo academicus, English edn 1988a, Homo Academicus, trans. P. Collier, Polity Press, Cambridge ___(1988), L'ontologie politique de Martin Heidegger, English edn 1991b, The Political Ontology of Martin Heidegger, trans. P. Collier, Polity Press, Cambridge ___(1993), ‘Concluding remarks: for a sociogenetic understanding of cultural works’ in Bourdieu: Critical Perspectives, eds C. Calhoun, E. LiPuma and M. Postone, Polity Press, Cambridge ___(1993a), The Field of Cultural Production: Essays on Art and Literature, ed. and introd. R. Johnson, Polity Press, Cambridge___(1996), Sur la television, English edn 1998c, On Television, trans. P. P. Ferguson, New Press, New York ___(1998), Contre-feux. Propos pour servir a la resistance contre l'invasion neo-liberale, English edn 1998b, Acts of Resistance: Against the New Myths of Our Time, trans. R. Nice, Polity Press, Cambridge ___(1998a), La domination masculine, English edn 2001, Masculine Domination, trans. R. Nice, Stanford University Press, Stanford, CT ___and L. Wacquant (1999), ‘On the cunning of imperialist reason’ Theory, Culture and Society, 16/1 ___ (2000) Pascalian Meditations. Cambridge: Polity Press Eder, K (1993). Th

Alcoholism: Compulsive and Uncontrolled Consumption of Beverages Essay

Alcoholic addiction is compulsive and uncontrolled consumption of alcoholic beverages, usually to the detriment of the drinker’s health, personal relationships, and social standing. It is medically considered a disease. For example a person who is physical addicted to alcohol and continues to drink, despite problems with physical health, mental health, and social, family, or job responsibilities continue to drink, even when health, work, or family are being harmed. Alcoholics Drink alone, They also become violent when drinking, Become hostile when asked about drinking, Are not able to control drinking — being unable to stop or reduce alcohol intake, Make excuses to drink, Miss work or school, or have a decrease in performance because of drinking, Stop taking part in activities because of alcohol, Need to use alcohol on most days to get through the day, Neglect to eat or eat poorly, they Do not care about or ignore how they dress or whether they are clean, Try to hide alcohol use, Shake in the morning or after periods when they have not a drink. Alcoholism is characterized by cravings for a alcohol and an inability to stop drinking. It is accompanied by a physical dependence which also means that the person experiences withdrawal symptoms when not drinking and an increased tolerance for alcohol meaning the person needs to drink greater amounts to feel better. Before entering recovery, most alcoholics will deny they have a problem . the difference with being addicted to alcohol and abusing it is that People who abuse alcohol but are not dependent on it may have similar symptoms, but they don’t feel the same craving to drink and usually don’ t feel the same craving to drink and usually don’ t experience withdrawal symptoms. About 18 million people in the United States abuse alcohol and estimates suggest that more than 70 million Americans have dealt with alcoholism in their family. Alcohol is involved in almost half of all traffic deaths in the U. S Alcoholism does not have a specific cure but through rehab and therapy, it can be maintained and controlled and a person can keep clean for as long as they are determined.

Project Risk and Cost Management Essay

EXECUTIVE SUMMARY: Sleepmore mattress is one of the leading manufacturers of mattresses and has recently acquired its competitor. This acquisition has brought in a unique proposition wherein the company has to decide if it wants to consolidate the existing plants with the acquired plants or let them both run separately. This poses a unique administrative challenge to the president of the company. The president knew that calculating the dollar savings due to the consolidation of the facilities will be easy but considering the qualitative factors before making the decision will be difficult. Hence, The President of the company asked W. Carl Lerhos, his chief assistant to come up with a plan to simplify the decision of choosing between consolidating the facilities or running them separate. Carl chose three major factors in evaluating the consolidation plan. They were maximize manufacturing benefit, maximize sales benefit and maximize direct financial benefit. These three objectives were to be evaluated against 13 criteria, which Carl arrived upon after discussing with the management. These 13 attributes were assigned a value from 0 to 10 against each plant being considered for consolidation. Through these measurements quantitative terms such as Annual savings, Plant location, Space availability and Initial Cost were quantified. But for assigning weights to the remaining qualitative terms, Carl had to rely upon his meeting with President, Vice President of Operations and Vice President of Human Resources. Based on their inputs Carl arrived at the below weights. Based on President’s input Annual Savings will be twice the weight given to Plant Size. Labor is twice the weightage of the average of all the thirteen attributes. Quality and Service will be weighed more than the average of all  the thirteen attributes. Management will be weighed as the average of all the thirteen attributes. Plant location and Plant Size will be given equal weightage. Product line complexity is two thirds the importance of Management talent. Stability, Training and layout individually has very small effect but collectively were considered to be twice the weightage of Product line complexity. Based on the above details available, Lerhos has to effectively combine and arrive at the decision. AHP was developed for both the qualitative and the quantitative measurements. Based on quantitative and qualitative measurements it was evident that merging the location 1a with location 1b will prove to be a good decision rather than merging location 2a with 2b or location 3a with 3b. STATEMENT OF PROBLEM Mergers always involves making complicated decisions. Decisions that should be in the interest of both the companies which were merged. While making these decision they have to take into account both the qualitative and the quantitative and weigh them according to the severity of the decision. Below are some of the problems which need to be tackled by Lerhos in order to arrive at a decision. 1. Quantitative measurements. Both the company president and the vice presidents knew that making decisions based on the quantitative terms was easier. After discussion with the management, the measurement parameters in order to consider consolidation of the plants were Annual Savings, Initial cost involved in the consolidation, Plant size and Space availability. All the three plants being considered for consolidation were to be calculated for these values using Analytical Hierarchical Process in order to arrive at a decision whether to go ahead with the consolidation. Similarly, a standard value of five was given to the decision of keeping the plants separate. AHC is to be calculated even for this decision. After the individual calculations, decision to whether to keep these plants separate or to go ahead with merger were to be made. 2. Qualitative measurements. Both the company president and the vice presidents knew that making decisions based on the qualitative terms was much difficult. After discussion with the  management, the measurement parameters in order to consider consolidation of the plants were Labour, Quality, Service, Management Talent, Plant Location, Product line complexity, Production stability, training and Plant layout. As mentioned in the executive summary the individual weights for the qualitative terms were assigned as per the inputs given by vice president of Operations and Human Resources. All the three plants being considered for consolidation were to be calculated for these values using Analytical Hierarchical Process in order to arrive at a decision whether to go ahead with the consolidation. Similarly, a standard value of five was given to these measurements for the decision of keeping the plants separate. AHC is to be calculated even for this decision. After the individual calculations, decision to whether to keep these plants separate or to go ahead with merger were to be made. Making an effective decision by taking into consideration, both the qualitative and the quantitative terms and the individual weights assigned to these measurements is indeed a difficult decision. There is always the danger of assigning weights without considering how sensitive they might be and how they might affect the overall decision. BACKGROUND: After every team member read the case study we had an initial discussion on our approach to the project. We came to the conclusion that we will have to calculate AHP separately for both the Qualitative measurements and Quantitative measurements. Analytical Hierarchical Process will help us in assigning weights to individual measurements and also to check how they fare with each of the plants. This calculations lead to us to arrive at the conclusion that for the quantitative measurement, Location 1 will be best suited for merger and as per qualitative measurement location 2 will be the best suited one for consolidation. AHP calculations were elaborate and we had to create two different matrices. One a 4*4 matrix for Qualitative measurements and a 9*9 matrix for qualitative measurements. Similarly a 3*4 matrix for individual plants for quantitative measurements and a 3*9 matrices for qualitative measurements were created. METHODOLOGY:- To arrive at the solution we will be categorizing the following sections into two categories: 1. Quantitative Analysis :- Here, we will be taking the following four parameters (Annual Savings, Initial cost, plant size and  Space availability) with respect to consolidation of the plants. All the three plants being considered for consolidation were to be calculated for these values using Analytical Hierarchical Process in order to arrive at a decision whether to go ahead with the consolidation. AHC is to be calculated for all the decisions. After performing the individual calculations, decision to whether to keep these plants separate or to go ahead with merger will be made. 2. Qualitative Analysis:- Here, we will be taking the following parameters (Labor, Quality, Service, Management Talent, Plant Location, Product line complexity, Production stability, training and Plant layout) with respect to consolidation of the plants. As mentioned in the executive summary the individual weights for the qualitative terms were assigned as per the inputs given by vice president of Operations and Human Resources. So, we will be considering all the three plants for consolidation to calculate the values using AHP in order to arrive at a decision.

Law on Torts in Australia Essay Example | Topics and Well Written Essays - 1500 words

Law on Torts in Australia - Essay Example The law is clear on the fact that the defendant had no right to touch the person of the plaintiff as the defendant did not have any arrest warrant authorizing him to take Tom into custody.3 Upon refusal by the plaintiff to accompany the defendant to the police station, the defendant should have left the premises and proceeded to go and obtain a court order or a warrant of arrest that would have allowed him to take the plaintiff into custody for questioning4. The plaintiff could argue that the actions of the two defendants caused economic injury to his business as a result of their insisting on questioning him within the premises of Tom’s business property at the reception area in full view of his waiting customers. Hargrave v Goldman (1936) 110 CLR 40, 495 (Windeyer J). Tom can argue that the actions of the two officers had adversely affected his business by portraying him negatively in full view of the customers. Tom can also claim that his business suffered extensive loss as a result of the Defendant officer Derk detaining him for longer than was actually necessary at the police station even after he had questioned him for a reasonable duration of time without a warrant or court order authorizing him to do so.6 Causes of Court Action Available to the Plaintiff The Plaintiff can take several legal recourses against the defendants. In the case of Tom, the plaintiff versus Officers Derk and Falcon, the defendants, he can be able to sue the two for trespassing onto his property as was seen in the case of Adams v. State of New South Wales & ors (2001) New South Wales District Court.7 The law defines trespass as â€Å"Trespass is a tortious cause of action dealing with direct and intentional interferences to either the person, land or to goods.† Reynolds v Clarke (1725) 1 Str 634. They can be sued as a result of their refusal to leave the plaintiff’s property even after he had asked them to do so. The two defendants also went on to search the p laintiffs workshop without a warrant and are liable to be sued for conducting an illegal search as was in the case of Curran & ors v. Walsh & ors (1998) unreported, New South Wales District Court.8 In the case of The Plaintiff Tom Versus the defendant Officer Falcon, the plaintiff can sue the defendant for trespass on his person. By placing his hand on the plaintiff’s shoulder, the defendant had directly and deliberately caused there to be physical contact between his person and the plaintiff’s person without the consent or the legal justification to do so and hence was liable to be sued.9 In the case of the plaintiff, Tom versus the defendant, officer Derk, the plaintiff could sue for economic damages sustained as a result of the officer retaining him for questioning at the police station for too long. In the case of â€Å"Caltex Oil (Australia) Pty Ltd v The Dredge â€Å"Willemstad† [1976] HCA 6510† Caltex were able to recover damages for the economic l osses they suffered without having suffered any actual physical damage.11 Tom was unnecessarily detained for questioning irrespective of the fact that the plaintiff had come to the station on his

Apple inc Essay Example | Topics and Well Written Essays - 750 words

Apple inc - Essay Example res and distribute personal computers, cell phones, portable music digital players, software, computer peripherals, related services etc either through third party sellers or its own retail shops. In early 1990s, Apple Inc dominated the market for personal computer with Apple II and gained wider popularity and achieved strong brand reputation with the development of Macintosh. Apple inc employs more than 34,000 employees throughout its manufacturing plants, own retail stores, offices worldwide and offers wide ranges of technology products and services such as iPods, iPhone, 3G iPhone, iTune, iMusic, iTune, iLife etc. Apple Inc, especially among its major competitors such as Acer, Fujitsu, Dell, HP, IBM, Lenovo, Nokia, Motorola Corp, etc, remains to possess higher competitive advantages since it thrives largely on innovation and has proved greater success with product differentiation in its concerned markets. It operates through more than 350 Apple’s stores worldwide and all of these stores are renowned for its very successful and unique marketing strategy of ‘Own-store retailing’. Apple’s stores continue to add advantages to company’s customer loyalty since these stores attract millions of customers to it as they are provided with customer services, technology-assistance, troubleshooting, fun, gaming, kids’ corner etc. In the first quarter of 2011, Apple reported a 23 percent increase in its total sales exhibiting the total revenues to be $26.74 billion and $ 3.38 billion as the net profit for the same quarter. Most companies become highly admired among its public due to the values that its customers perceive it to be of the highest quality and uniqueness. When it comes to Apple, the company always thrives on innovation, technology and product differentiation. The way Apple designed its products, they style it named them, the way they marketed as well attracted customers and created a positive marketing zeal among their minds. When hundreds of cell

Mandatory Union Recognition Essay Example | Topics and Well Written Essays - 2250 words

Mandatory Union Recognition - Essay Example Before the ERA 1999, union membership and recognition in UK were characterised by voluntarism, in which employers and employees could bargain over the terms and conditions of employment without any legal interference. With the statutory system ushered in by the new law, voluntary recognition of unions is no longer allowed and it becomes unlawful for British employers to deny recognition to unions under any circumstances. That conveys the impression that ERA created a radical change in British industrial relations. This paper takes the contrary view, however, and proposes that while the new industrial relations law looks revolutionary in principle, there are no fundamental changes in actuality for the change to qualify as "earth-shaking" in the UK context. The trade union movement in UK used to be such a potent political force that it unseated two governments in the 1970s and may have helped brought the ruling New Labour Party into power. Nonetheless, it is believed that the movement has a soft underbelly because of the movement's vulnerability to attacks from the state and the employer sector (Howell, 2000). The reason is the state policy of voluntarism in collective bargaining negotiations, which finds expression in the Department of Trade and Industry campaign to woo other European investors into UK. In its printed brochures to attract foreign investors, the DTI states that employment regulations in UK are largely on a voluntary basis with no requirements for mandatory union agreements and fewer restrictions on both recruitment and dismissal (Machin, 2001). Thus, the state consistently denies political access to trade union, restricting their role to the industrial arena. This combines with a mindset among British employers as a cl ass to prefer individual dealings at the expense of collective relations with employees (Howell, 2000). The problem for the trade union movement in general was compounded by the workplace trends at the turn of the millennium when the nature of jobs took on a new dimension such that there are now more employees on part-time and temporary contracts, more jobs are being outsourced, tight definitions of jobs are out, and functional flexibility is in. The possible causes of the decline in unionism include the increasing use of subcontracting, automatic machines and flexible working. Other developments include the fragmentation of the workforce in most establishments, and the decline in the proportion of workers covered by established systems of consultation and negotiation. There is also the advent of American-influenced human resource management, which eschews collective representation and instead promotes individualism. This means that employers increasingly deal with employees on a mo re personal basis, thus eliminating the need for union representation and making union organising more difficult. As a result, industrial relations became more and more characterised by individualised or personalised actions instead of collective power and solidarity. In UK, the trade union movement started to feel the decline in union recognition as early as the late 1970s when Thatcher made the attack on union power the key item in her change agenda. In 2001, union coverage dropped to 47 percent from 50 percent in 1997, with the closure of unionized

Assess the extend to which the merger between firms is in the interest Essay

Assess the extend to which the merger between firms is in the interest of both consumers and the firms - Essay Example This is always luxurious to the suppliers, who in a bid to keep the market under consideration will offer discounts and sale their supplies to the merged organization at a cheaper rate (Cooper, 2006). It is important to denote that the organization will not only benefit from discounted products, but it will also be able to easily access credit and finances from financial institutions cheaply. This is because of the increased size and capital base of the new organization. Another benefit of merger is that an organization is able to diversify its production and services. Take for instance, the merger between Pay Pal, and eBay. eBay is an online auctioneering firm, where as Pay Pal is an online payment system (Foster, 2010). On this basis, eBay is able to diversify the production of its services that is provision of online auction services, as well as providing services in online payments. Another important benefit of a merger is an increase in the market share of the new firm/ organization (Shenfelter and Hosken, 2010). For instance, the failed merger between Daimler and Chrysler was to help the two organizations increase the share of their markets in the United States, and Germany as a whole. This is by taking advantage of the distribution channels that the two organizations commanded. Another benefit of a merger is that they result to improving the image of a company under consideration (Cooper, 2006). This is because mergers and acquisitions normally get huge media coverage, as a result, the companies can take advantage of this, to outline their policies, and also market their products. A company that experiences a merger will also manage to increase the value of its stock, and this is because of the perception that the new entity formed will be profitable (Foster, 2010). For instance, the merger between US Airways, and the American Airlines was able to

Gender History Essay Example | Topics and Well Written Essays - 2000 words

Gender History - Essay Example he men were supposed to be the active participants in the battlefield while for a woman it is important to be chaste and moral to prove that she is a good citizen. The benchmark of patriotism is thus based on the gender of the individual. Here we are going to focus on the same gender construction of the Second World War especially in Britain. Same issue is discussed by Prof. Sonya Rose in her book â€Å"Which People’s War.† Here we are going to discuss the points which are related to the gender construction during the Second World War. All wars which occurred in the history are mainly fought by the men and there are very exceptional cases where women have taken part on actual battlefield right from the mythological war to the modern war. It is generally anticipated that only men are eligible to serve as a soldiers because of their physical strength they have got by nature. Rather the masculinity of any man is judged by his willingness to fight. Of course it doesn’t mean that the women had never participated in the war actively. Some exceptional cases of course are there like Saint Joan or Rani of Jhansi etc. But these women have comprised only 1% and the rest of the women have denied for this work. Generally men and women are socialized to play their role according to their gender. Their minds are culturally prepared accordingly. Hence gender has always been the important and unavoidable matter in the war. Men are given the status of heroes and are always anticipated as the subject while the women are alway s taken for granted as a fragile creature and they are subject to be raped during the war time. Generally war time work used to be divided on the basis of gender. Janet Lee in her book â€Å"War Girl†states, â€Å"Women’s entry into this masculine space of war in any role other than that of nurse, that submissive angel of mercy, threatened the foundation of wartime gender construction with its division into masculine military forces and feminine home

The Age of Revolution 1789-1849 Essay Example | Topics and Well Written Essays - 1000 words

The Age of Revolution 1789-1849 - Essay Example Along with the common for many countries of Europe task – the destruction of the feudal rule, which was slowing down the development of capitalism – the revolutionary movement in the certain countries had the special purposes as well. Revolution proceeded differently depending on the situation, on historical conditions and a ratio of class forces. In France where with feudalism and absolutism came to the end during the revolution of 1789-1794, the overthrow of exclusive domination of the financial aristocracy and the establishment of domination of bourgeoisie class was an objective problem of the revolution of 1848-1849. In Germany, the main goal of the revolution was the elimination of political dissociation, creation of the state unity. In Italy, the same task was supplemented with a problem of release of northern part of the country from the Austrian dominion. In Austria, the revolution of 1848-1849 had to finish a reactionary system of Habsburg monarchy and release the oppressed people from national enslavement Active participation of working class, which in the majority of the countries was the main driving force of the revolution, was the main feature of events of 1789-1849. In 1848 the working class for the first time in the history of revolutions declared its political and economic requirements, for the first time in such extensive scale showed itself as a special class, essentially hostile not only to feudal but also bourgeois rule

Staffing Shortage in the nursing profession Research Paper

Staffing Shortage in the nursing profession - Research Paper Example Exploring the problem of the nursing shortage is essential in order to come up with structured and long term solutions. Some of the factors known to have contributed to this problem include the aging of the registered nurses and the impact of educators in the nursing field. Negative perception of the nursing perception of the nursing procession has a profound effect on the enrollment rates. The negative impact of some of these factors has been felt in both nursing profession and the quality of patient care. Nurses are supposed to provide adequate safe care in a critical care setting. The problem is linked to the high turnover rates of registered nurses in the profession. The problem has been compounded by the incompetent leadership with is hand-off and laisser fair. The shortage of the nurses is a multicultural set up can only be addressed through a balanced approach. The leadership style used by the nurse manager is essential. This is because it can be a source of inspiration, or reduce the morale among nurses (Bland, 2008). The leadership style of the manager was easy going but keen of getting the job completed. During the clinical experience, the clinical nursing management was evidently approachable, trustworthy and naturally quiet. The quality of nurse education depends on the clinical experience. Both professors and hospitals play a crucial role. However, management and leadership can affect the effectiveness in the profession. Research shows that effective students placement given rise to confident professional nurses (Peter & David, 2009). The experiences are central to student nurse preparation before entering the workforce. Clinical experiences expose nurses to role models and develop their problem solving skills. It becomes easy to incorporate the theoretical skills into practical experiences in a clinical environment (Buchan, 2006). Pa tient care is a priority. When nurses are subjected to strenuous professional conditions, patient care tends to falter. Studies show that staff shortage and strenuous jobs cause the nurses to have emotional exhaustion and excellent job dissatisfaction. This can result to avoidable deaths. Nursing shortage is said to affect the work-life of nurses, and the time spent with patients. A survey indicated that 75 percent of the registered nurses believe staff shortage increases stress among nurses. 93 percent indicated that nurse shortage lower the quality of patient care and 93 percent also believed this resulted in high rates of turnover. Therefore, the clinical experience indicated that increasing the staff leads to a reduction in hospital mortalities. However, it is increasingly becoming clear that hospitals lack the required supply of nurses to cater for the increased workloads. The staff mix depicted a multicultural set up with 60 percent Philippines, 30 percent whites and a minorit y of 10 percent blacks. This called to an inclusive culture where negative ethnicity or racism was highly discouraged. The attribute of cultural diversity was viewed as strength. Multilingual skills were a strong advantage in the hospital when it came to overcoming

The impact of Privatization of the liquor control board of Essay

The impact of Privatization of the liquor control board of Ontario(LCBO)on economics - Essay Example The LCBO also develops wine and bear production in Ontario, its price and marketing policies are very supportive. The LSBO has successfully achieved all these objectives. "The LCBO"is one of the most profitable public agencies in Canada. It has delivered billions in profits and sales taxes to the taxpayers of Ontario over the past decade..." (Retail alcohol monopolies, 1993). So there is a question: will it be more efficient to divide the alcohol beverages market among smaller private firms which are not easy to be controlled rather than to provide reasonable policy in this market This paper will discuss possible impacts of privatization of the liquor control board of Ontario (LCBO) on economics and social sphere of Ontario. Privatization of alcohol beverages industry is a serious step touching all main spheres of Ontario population, so it can result many (basically negative) consequences for the province. The LCBO is a monopoly in the market which has its efficient net of stores, so it can "bargain for lower prices and greater special discounts from suppliers and carriers" (The Legislative Assembly, 2005). It also is able to provide efficient costs: "The liquor control boards are also likely to have lower operating costs. The privately-owned outlets are fragmented and multiply rapidly, while the control stores are open for fewer hours, and are integrated and centralized in their operations and distribution network" (The Legislative Assembly, 2005). In addition, privately-owned firms have higher capital costs than the LCBO that also leads to the price increasing. Experience analysis of other areas and countries follows the same tendency. In Alberta "the price of beer rose from 5 to 6%, the price of whisky from 6 to 8%, and the price of certain liqueurs rose up to 23% compared to ALCB prices" (Bernard M. and Lauzon L.-P., 1995). One more example: "Iowa, privatized the wine trade in 198 5, and the sale of spirits in 1987. After a short period of stability, sale prices gradually rose by 7% within a year, mainly to ensure a margin of profit for new private firms." (Bernard M. and Lauzon L.-P., 1995).Another impact of the LCBO privatization is a smaller product selection. At first it seems strange, but a corporation has more possibilities for providing consumer choice. It "consolidates orders and makes it possible to obtain a greater number of brands; a small retailer cannot afford to order items which are not best sellers" (Bernard M. and Lauzon L.-P., 1995). An example of Alberta illustrates the tendency: "before privatization, certain ALCB stores displayed over 2000 products; after privatization, the choice offered to consumers was reduced to less than 500 products. Inventories were reduced and discontinued items became a frequent occurrence" (Bernard M. and

Time Management and Productivity Essay Example for Free

Time Management and Productivity Essay Context of the problem. Time management is a term used to refer to the events that individuals follow in order to better their time usage. It refers to the principles and systems that people make use of in order to make conscious decisions about the activities that will occupy their time. Concerns about time usage have a longer history. Effective people manage their time properly. People who are able to manage their time properly are high achievers in everything they pursue. In www.learndirect.business.co.uk/campaigns/finances05/glossary/ time management is defined as the development of tools and processes that lead to an increase in a business’s time efficiency. People who are good time managers are self-starters, organized and do not procrastinate. Time management is usually seen as a concept of balance. Time management in http://www.wisegeek.com/what-time-management.htm is defined as the ability to be able to arrange, organize, schedule and budget personal time with an aim of producing effective work and productivity. According to http://www.articlealley.com/article-28248-24.html there are various advantages that are associated with time management in our daily endeavors. Time management has got many advantages. It influences reduction of stress, gaining of more time to carry out your tasks and reduces the chances of avoiding some tasks which are meant to be carried out. It also helps in eliminating cramming. Time management is also a motivator when carrying out tasks, this is because the tasks will always be ready at the time they are required. It also helps in avoiding procrastination. To be able to manage your time successfully the management of enterprises should set up goods which needs to be prioritized in order to know which tasks need to be completed at what time. (Covey, 1990) asserts that to be a good time manager, assets need to be enhanced and promoted. He suggested the four dimensions of nature which help in managing time effectively. According to http://learnsmallbusiness.wordpress.com/2006/03/11/are-you-content-with-your-time-management-skills-7-reasons-why-you-must-have-a-to-do-list/ great time management gives individuals chances of developing a timetable which suits their tasks at their tasks at their respective places. Good time management is a saver of health as it reduces stress which may come along due to unaccomplished tasks. According to http://www.gradresources.org/articles/time_management.shtml a schedule should be utilized which outlines all the activities together with the time they will be performed. The planned schedule should always be changed to match the changing activities and also prioritize the activities. Prioritizing enables the completion of tasks at the time they are required. In order to achieve good time management one need not to multitask because it will consume a lot of time. Once you have the timetable it should be followed as it appears hence avoiding skipping of activities which have already been scheduled for. People who do not manage their time thus lacking a time management plan suffer from insomnia, deteriorating health and other discomforting issues. They may even be divorced by their spouses because they do not spend time with them. Effects of poor time management affect not only you but also people around you. Time management reduces cost as the saying goes that time is money. It allows you to use the minimum costs possible in every activity that one may go through. It helps reduce the anxious nature of being when they have not done their tasks accordingly. Time management enhances discipline and efficiency in terms of completing the tasks at hand. It also allows prudence to be a key guider in performing tasks. Time management has also its own problems which have to be dealt with for a business enterprise to be successful. The problems ranges from stress, anxiety and feeling overwhelmed. We become anxious when we realize that there many things that need to be done and we are not able to handle them. (Bly, 1999) claims that when we are not capable of dealing with the present tasks of that need to be handled due to the fact that time is running out we become stressed. We get overwhelmed when there are too many demands that need our time and attention. Also when we are faced with large new projects or tasks and there is no clarify on what need to be done, how, when and where. This is because we cannot be able to take the first important step. Lack of proper organization of our activities take a lot of our time thus wasting our time which could have been used to better and constructive tasks. There are therefore various ways in which time management can affect the productivity of our activities hence those of business enterprises. There is therefore the need to evaluate the impacts that time management would have on productivity, so that we can be able to stop them if they are severe to the business enterprise or encourage them if they are advantageous to the business. The purpose of the research study will be to evaluate the impacts that time management have in the productivity of the call centre workers in the telecommunication industry. Time management is believed to be essential in the success and prosperity of each an every organization. It is said to be the stepping stone for success. Good time management achieves high results in terms of profits and the production of products that a company maybe producing. It therefore becomes important to evaluate the impacts time manage may have in the productivity of workers in their respective areas of work. The research study will deal with the call centre workers in the telecommunication industry. Problem statement Time management has an impact on the productivity of business enterprises. A review of academic and professional books have emphasized the need of time management in our daily endeavors be it school work, business activities or our personal activities. They have outlined the importance of formulating a timetable which will work as a guideline in our daily tasks. For time management to be effective, many have suggested the various ways to do it hence the need to evaluate which are the most effective tools, strategies and techniques that can be utilized in order to have high productivity in business enterprises. Time management has got it own reasons as outlined in http://ezinearticle.com/?Reasons-why-we-Have-To-value-Time-Managementid=506366 hence the need to evaluate the impact that time management has on business enterprises. Time is considered to be gold. No one wants to loose gold, therefore time should be managed well because it will never come back, once a minute have elapsed it does not return. Good results in terms of duties and responsibilities will come forth every time individuals manage their time well. It also gives fulfillment because it enhances our ability to determine what is valuable and should be given more attention. It allows one to achieve a greater social life after a busy day of working and full accomplishment of all activities. The above reasons have emphasized why time management is important hence the need to evaluate its impacts on business enterprises whether positive or negative. Research questions The purpose of this research study is to determine how time management impacts productivity of call centre workers in telecommunication industry. Sub questions 1. What are the problems faced by the workers in managing their time? 2. What are the tools that workers use to manage their time effectively? 3. What are the impacts of poor time management? 4. Does effective time management add benefits to the telecommunication industry? 5. What is productivity? Significance of the study This research study will be of help to the call centre workers in many telecommunication industries because they will be able to know which problems they are likely to encounter while managing their time. This will enable them to be able to evade from them in which ever way possible as well as knowing how to cope or deal with the problems that they are likely to encounter. The call centre workers in a telecommunication industry will also get to know which tools they can employ in order to be able to manage their time properly. By the call centre workers realizing which tools to use they will be able to achieve high results in their work hence the productivity of the company will increase. By bringing out the effects and impacts of time management, the workers will benefit from the research study because they will try as much as possible to manage their time so that they do not feel the effects of it on their work. The management of companies by knowing the impacts and effects of poor time management will be able to campaign and urge their workers to manage time properly. They will also put the necessary measures that will allow the worker to be able to manage time effectively. The research study will evaluate whether time management has its own benefits both to the workers and the company. The workers by knowing the benefits they are entitled to as a result of time management will try to their level best to effectively manage their time. The research study will also help the companies because after knowing the benefits that are a result of proper time management the will educate their workers by organizing seminars, debates etc on how to manage time so that they can be able to acquire the benefits of time management. The research study will be of help to many companies which want to maximize on time management. Research Design and Methodology The research design that will be employed in this research study is case study. The case in this research study will be two telecommunication companies where by their call centre workers will become the subject of study. They will be studied in depth in order to give the most reliable information which will allow for generalizations to be made. Call center workers in these two companies will be the objects of study. They will be studied in depth to help reveal the problems that are faced by them when they are trying to manage time in order to achieve productivity.   They will also be studied so as to give information on the tools that they use in managing their time. They will also reveal what they feel are the impacts of time management in the productivity of a telecommunication company. They will also give reliable information on whether time management adds any benefits to the telecommunication industry. Instruments of data collection Data collection is the gathering of information to which will offer critical evaluation to the research questions. They are many and are chosen depending of their validity and reliability. This according to http://ohoiline.osu.edu/b868/pdf/b868.pdf The methods which one has chosen should offer the best answer to the research questions. Also in selecting the data collection procedures or methods one need to consider how the information gathered will be organized, analyzed as well as interpreted. The gathered information should be reported to the various audiences. The research study will utilize the following data collection procedures. a. Face to Face interviews This is oral administration of an interview schedule. To obtain accurate information a researcher needs to establish friendly relationships between the respondent prior to conduct on interview. The face to face interview will be administered because of the following: 1. They provide in depth data, which cannot be collected by use of questionnaires. 2. It will be possible to obtain data required to meet the objectives of the research study. 3. They are flexible because they allow follow up of an aspect as it gets raised in the course of the interview. 4. They guard against confusing questions because they give a room for clarification. b. Questionnaires It is a list of questions that will be asked to the respondents in order to get the desired data. They may be structured or unstructured. They will be used in this research study because: 1. They are easy to administer. 2. They are economical in terms of money. 3. Their responses may give an insight to the background motivation, feelings and interests. c. Observation Observation is where by the researcher utilizes check list and records what he/she observes during data collection. The researcher in this case observes the behavior and how it occurs. Observation will be used in this research study because: 1. It enhances accuracy because the researcher himself or herself observes what exactly happens and does not depend on what the respondent has to say. 2. Observation can be used alongside other instruments or procedures of collecting data e.g. Interviews. 3. It can be done repeatedly thus increasing its level of accuracy. Reliability and validity of the research instruments According to http://www.nova.edu/ssss/QR/QR8-4/golafshani.pdf reliability and validity have got their roots in positivist perspective. Reliability of instruments in data collection determines the appropriateness of the research instruments for particular study. It tells how well the instruments managed or failed to measure what they were supposed to measure. To test the reliability of the instruments, the research study will conduct a pretest study where the original interview schedules, questionnaires and observation schedules will be administered to selected persons in the sample. Validity ensures that what an instrument claims to measure has been measured. To ensure that the instruments are valid advice will be sought to experts in the area. Based on the comments that will be given as well as guidelines adjustments will be made before the final version of the interview schedule, questionnaire and observation schedule will be administered. Population of the Study The population of the study will be call centre workers in two telecommunication industries. Since they are many and it will take a lot of time to access and study them, they will be randomly selected using simple random sampling technique to obtain a number of 90 respondents only. From this sample data will be collected to help answer the questions addressed by the research study. Simple random sampling technique will be chosen because it ensures that the population is representative. Data Analysis The data that will be collected will be analyzed by descriptive and inferential statistics. This is because descriptive statistics will help in summarizing the data while the inferential statistics will help infer the sample results to the general population of the study. Organization of the study Chapter One In chapter one the research study will explain the context of the problem in details and give a detailed statement of the problem that the research study will deal with. The objectives, purpose, research questions, sub questions and the hypotheses will be stated clearly. The scope that the research study will cover will be stated together with the limitations that will be encountered during the research study. Chapter Two The second chapter will deal with literature review where by literature that is related to the research study will be   evaluated to give various trends that may exist which will be helpful in the research study. Chapter Three It will basically deal with the methodology of the research study. It will deal with the research design the research study will utilize, instruments of data collection together with their validity and reliability. The population that the research study will utilize will be discussed and how the data collected will be analyzed. Chapter Four It will deal with data presentation and interpretation. It will include analysis of the data which have been collected and how it will be presented. It will also include how the collected will be interpreted for the audience to be able two understand. Chapter Five This chapter will include with the conclusions that will be drawn from the study. The population of study will be representative to allow for the generalizations to be drawn from it be inferred to the whole population. This chapter will also include recommendations which will be given to allow a room improvement. References Bly, R.W (1999) 101 Ways to Make Every Second Count: Time Management Tips and Techniques for More Success with Less Stress. Franklin Lakes: Career Press Covey, R.S (1990) The Seven Habits of Effective People. New York: Simon and Shulter Inc http://www.nova.edu/ssss/QR/QR8-4/golafshani.pdf http://www.wisegeek.com/what-is-time-management.htm www.learndirect-buisnes.co.uk/campaigns/finaces05/glossary/ http://ezinearticles.com/?reasons-why-we-have-to-value-time-managementid=506366 http://www.articlealley.com/article-28248-24.html http://ohoiline.osu.edu/b868/pdf/b868.pdf http://learnsmallbusiness.wordpress.com/2006/03/11/are-you-content-with-your-time-management-skills-7-reasons-why-you-must-have-a-to-do-list/ http://www.gradresources.org/articles/time_management.shtml

Case Study of the Strategic Issues of Chipotle Mexican Grill

Case Study of the Strategic Issues of Chipotle Mexican Grill Chipotle Mexican Grill is an American chain of fast casual restaurants currently found in more than 1000 locations throughout the United States, United Kingdom and Canada. The chain specializes in tacos and burritos and has been in operation since it was founded in 1993. It is run by a board of four directors and a chairman who is also the founder of the food chain and has its headquarters in Denver, Colorado. The company is listed on the New York Stock Exchange and posted a net income of US$178 million in 2010[1]. It has a human resource of 26,500 employees. In 1998 McDonalds made an investment into the company that allowed Chipotle to expand quickly, however in 2006, McDonalds divested from Chipotle. In January 2006, the company made its Initial Public Offering to a very positive response from investors who were eagerly waiting on the listing of the companys shares since it had shown a remarkable sign of continuous growth and profitability. The share price doubled on the first day of listing as a public company. The company employs quality financial and budgetary control systems that have seen it grow and expand without landing in financial crisis since it started operations. Multiple control systems are used to ensure that the different restaurant maintain the company standards in the quality of products produced, employee welfare and [1]A., M,. Hospitality today: an introduction. City: American Hotel Lodging Educational Institute, 2007. upholding of the company policies and mission. The company encourages new innovations in its products and that is why they have some of the restaurants selling beer and margaritas depending on the location and demand from the clients. The company has focused mainly on its initial core business which has proven to be an advantage to the business because all emphasis is given to ensure the company mission is upheld without side destructions from extra deviations from the core business. Recent developments in the company include: Dec, 2010: Plans to open the first Asian casual concept restaurant Dec, 2010: Hired Chef Nate Appleman to develop new cuisine Apr, 2010: Chipotle Q1 Revenues Up 15.6% Feb, 2010: Chipotle to open in Marion, Ohio Nov, 2009: Chipotle Finalizes Location In London Nov, 2009: Chipotle Mexican Grill to debut in London Oct, 2009: Converted Organics Announces Tactical Relationship With IESI to Collect, Process And Convert Food Waste [2] [2]J.R., Zapoli,. How to Succeed in the Restaurant Business: Crunching NumbersnowThats the Bottom Line! City: 2005. Section 2: Key Strategic issues Despite of its success, Chipotle does face key strategic issues that the company has to deal with. Due to its rapid growth and need to keep growing, the company has encountered problems when raising the money to finance new operations since it is all company owned and does not franchise. The large number of outlets also makes it difficult to ensure that company standards are met and maintained thus some outlets have lagged behind leading to embarrassing incidents like the norovirus outbreak in Kent, Ohio. The companys strategy still remains expanding and setting up new restaurants in key markets and offering new menus to cater for different tastes thus becoming available near its clients with a choice of food and drink to cater for a wider clientele thus remaining relevant. The company also faces major competition from other chain restaurants thus the need to come up with new innovations to attract and maintain clients. The company has also been implicated with the crime of employing people using fraudulent papers especially in its outlets in Minneapolis. Section 3: Analysis and Evaluation Chipotles main challenge as a restaurant chain is to fight competition. Its main competitors include Qdoba Mexican Grill, Moes Southwest Grill, Rubios Fresh Mexican Grill, Pancheros Mexican Grill, and Baja Fresh. The company executives have identified ways to make the company stand out amongst the competition in different ways that they hope will enable the company to remain at the top and keep making profits as it has done since inception. One of the best ways is new innovations. This has been done by employing a new chef with vast experience to come up with new menus that will be tested in selected restaurants before the menu is adapted by all the restaurants. This is a gamble for the chain because it has had the same menu of burrito bowls, burritos, tacos, salads, various meats and extra dishes such as salsas, cheese, lettuce and guacamole which have been the restaurants signatures. The company has also been testing a childrens menu that is to be incorporated in all the restaurant s to give the children a fun menu to enjoy thus attracting more families and children to its restaurants. Innovations have also included plans to open Asian fast casual restaurants to give a wider choice to the company clients in the selection of food and drinks while at the same time attract a new clientele of lovers of Asian food and drinks. The company has continued to open new branches all over the country and has even ventured in London and Toronto. This rapid expansion has in the past proven a disadvantage for some companies but it is worth acknowledging that Chipotle has managed to handle the growth to its advantage and is a perfect example of what good strategies coupled with good management can result to. In spite of the rigorous aspects and challenges of rapid expansion, the company managed to be ranked as the eighth fastest growing company in the US based on sales in 2009 and improved this to be ranked at position three in 2010 with a daily customer base of over 750,000 c ustomers. Thus it is evident that this company has managed to expand in a profitable manner without even facing financial difficulties considering that it takes US$850,000 to open a new Chipotle restaurant. [3]A., M,. Hospitality today: an introduction. City: American Hotel Lodging Educational Institute, 2007. Strong and strict financial and budgetary controls have been applied throughout the company and this have enabled smooth running of the expansive business without financial problems. The money that MacDonalds had pumped into the company in 1998 was well used to fund the initial expansion and opening of new restaurants that saw the company restaurants rise in number from 18 in 1998 to 500 in 2005 [3]. This means that the company management did not first focus on paying themselves and issuing themselves huge bonuses rather the money was directed into the interests of the company. It is also worth to note that the founder of the company, Steve Ells was a graduate of the Culinary Institute of America in Hyde Park, New York and has remained the chairman and C.E.O of the company he founded. The relevance of his educational and professional background to the company success is that Steve had acquired the relevant knowledge and expertise in food production thus had all the necessary backgrou nd to set up a restaurant since he practically knew what he was doing in a restaurant setup. Secondly, Steves background reveals how he had opened his first restaurant with a loan from his father thus the man has good intuition on how to spend money and his presence on the board of the company has ensured that the same intelligent virtues he had used in the beginning of the business trickle down even when the business has grown to astronomical scales of success. Â   Successful operational controls employed by Chipotle restaurants begin from the top. Once the first restaurant was on its feet the founder focused on growing the business rather than working in the business. This is instrumental because most business people get buried in the day to day running of their businesses and forget the reason why they started it in the first place. Chipotle has invested heavily in operating systems that enable the smooth running of the company restaurants considering the huge number of customers that they serve. The company has introduced new ways to order and pay for food items online from the comfort of ones home or office and even has an iPhone application for the same service targeting the technology servy clients. This company has an abstract way of advertising. Instead of the traditional media oriented advertisements on television, radio and print, it heavily depends on word of mouth for advertising and the use of billboards. The company also sponsors cycling events and runs many events throughout the year where it offers free food to participants. Works Sited A., M,. Hospitality today: an introduction. City: American Hotel Lodging Educational Institute, 2007. J.D., Dittmer,. Principles of Food, Beverage, and Labor Cost Controls. City: John Wiley Sons, 2008. J.D., Schmidgall,. Restaurant financial basics. City: John Wiley Sons, 2002. J.R., Zapoli,. How to Succeed in the Restaurant Business: Crunching Numbersnow Thats the Bottom Line! City: 2005.

Bridget Jones Diary Analysis

Bridget Jones Diary Analysis Bridget Jones is a single woman who tries to find herself a nice man, because she doesnt want to stay single for the rest of her life. Write a summary in your own words of about 400-600 words. The story is about Bridget Jones. The book describes a year of the live of Bridget Jones. Bridget is a woman around her thirties without a husband. Many times she has tried to loose weight and to quit smoking, but she never succeeds. She is still single but she tries to change that. Bridget is a quite common woman, only maybe a little bit clumsier. When Bridget and her parents go to a new years buffet from friends of her parents she meets Mark Darcey. Their parents introduced them but they dont like each other. One day her boss sends her a flirting email and they and up in bed with each other. Bridget is convinced that he is the one she is going to spend the rest of her life with. Meanwhile Bridgets mother has left her father and has a new boyfriend. And she has less contact with her boss. At another party she meets Mark again but they still dont like each other. Love Bridget is a woman around her thirties and she doesnt have a husband. Bridget works at a publishing house. She is afraid that shell stay single the rest of her life. She is a little bit overweight and obsessed about her weight, and she smokes a lot. Sometimes she does strange and embarrassing things. Describe two minor characters. Daniel Cleaver is Bridgets boss. Bridget has a little crush on him. He is a very charming man. Mark Darcey is a lawyer, his parents are rich people. Their mothers introduced them to each other, they want them to be a couple. At first she thinks hes just a dull bloke. But after a while she starts to like him. Describe the place(s) where the story is set in detail. When does the story take place? (How do you know? What is the length of time of the story? Is the story told chronologically? Does the author use flashbacks? Explain in detail!) The length of time of the story is one year. There arent any flashbacks in the in the book, so the story is told in chronological order The person who tells the story is Bridget because its her diary you are reading. The book is told from the point of view of Bridget. Its written in the I-perspective. The title of the book is: Bridget Jones diary. That is because youre reading her diary. You read everything she wrights down. Is the book just meant as a story or is the author trying to bring across a message? If so: why? If not: why not? Leesbeleving en evaluatie What is your opinion about the book? I really liked the book because it is really realistic. Bridget is really funny because she gets herself in really idiotic situations. The whole book is really funny to read, sometimes it even made me laugh out load. Would you recommend the book to your classmates? I would recommend the book, but its more a book for the girls. Because the can picture themselves as her. And its a funny book to read. I dont really think boys would like this book. Which part did you like best or was most important in the development of the story? Quote (citeer) a passage or sentence from the book which you found most impressive or touching. Saturday, April 25 9st 1oz (excellent); alcohol units: 4; cigarettes: 24 (entirely understandable). 8am: Gaah! Gaaaah! Doorbell!. 8.05am: Was Magdas builder, Gary. Forgot he was coming round to put shelves up. Ah! Super! Hello! Could you come back in 10 minutes. Im just in the middle of something, I trilled, then doubled up, cringing in nighty. What would I be in the middle of? Sex? Making a vase on a potters wheel which absolutely couldnt be left in case it dried funny? Still had wet hair when doorbell rang again. Felt surge of middle-class guilt as Gary smirked at decadence of those who loll idly in bed while a whole different world of genuine hardworking folk have been up for so long is practically time for their lunch. Would you care for some tea or coffee? I said graciously. Yeah. Cup of tea. Four sugars, but dont stir it. I looked at him for a moment, wondering if this was a joke or a bit like smoking cigarettes but not inhaling. Right, I said, right, and started making the tea, at which Gary sat down at kitchen table and lit up a fag.

Canadas Diverse History :: Canadian Canada History

Canada's Diverse History This essay analyzes the diversity of Canada's history, geography, climate, economy, cultures and government. Did you know it is the largest country in the world now that U.S.S.R broke up. Specifically, Canada is 9,922,330 square km. Did you know that Canada used to be named "Kanata"? Yes, Kanata is an Indian word meaning village. It was not until July 1,1867 that Kanata was renamed Canada. Canada was originally discovered by Jacques Cartier an explorer from France who sailed down the St.Lawrence in 1534. Cartier we believe was the first to set foot on Canadian soil. He marked his presence with a flag claiming it his land. Over the years, Canada has developed into the home of the largest free-standing structure in the world. Canada,(a great tourist attraction)is also home of the largest water fall in the world. Our farmland unlike a lot of others has a variety of climate. The warmer summer climate ranges from +10 - +30 and the cooler climate ranges from anywhere to -10 - -30. Despite the changes in temperature, Canada's precipitation is very light. Our home is enclosed by the United States of south, the Pacific ocean and Alaska on the west side, the Atlantic ocean on the east side and the Arctic up north. One of the dominant reasons Canada is so well populated is due to the fact of our financial status. At this present time, the economy is not doing too well, but who's is? Canada is highly industrialised by manufacturing Automobiles, food, liquor and tobacco. We as a Unified country accept other cultures and religions. Canada has about every nationality possible and together they form a great home. Despite the many cultures, Canada's main languages are english and french. Canada is a democracy. This means the government is elected by all t ople.

Teen Pregnancy Essay -- Social Issues, Sexual Activity, Abstinence

Many adolescents are sexually active today. Whether it personal decision or being forced into it, teenagers are still involved. According to Sue Christensen and Ann Rosen, of those sexually active only one in five use contraception (Christensen). These teenagers who do not use contraception set their selves up for hardships in life. Being sexually active and using contraception as a teenager is a choice that may determine the rest of your life. Is â€Å"it† really worth it? One major outcome of those sexually active is pregnancy, which leads to many other choices: adoption, abortion, keeping the child, or even terminating the pregnancy. Pregnancy all begins with talk of sexual activity. According to Ilene Lelchuk, out of 618 California high school students, 44 engaged in some type of sexual activity during the years of 2002 – 2004. These 44 students were had sexual relations by the end of tenth grade (Lelchuk 1). Statistics from The Family Connection of St. Joseph County, Inc., stated that â€Å"56 percent of young women and 73 percent of young men today have had intercourse by age 18†¦Ã¢â‚¬  (Christensen 3). Beginning in the 1950s, there are records of teenagers having intercourse and many unwanted pregnancies. Shocking pregnancy trends from the 1950s to present According to Christensen and Rosen, the teen birth rate in 1957 was higher than it is today (Christensen 1). In my opinion, although teenage pregnancy has become more socially acceptable in this day and age, so have pregnancy terminations and abortions. This meaning the birth rate may have gone down but the pregnancy rate has not. Yet, â€Å"In 1955†¦only six percent of white teenage childbearing occurred outside of marriage; today it is 42 percent† (Christensen 1). Altho... ... decision to become sexually active. â€Å"Then he asked me to have sex. I was scared and everything, and I was like, â€Å"What am I gonna do?† The first time I told him no and he understood. We watched some TV. And he brought me home. Then a couple of days after that he asked me again, I said okay. I guess I said so because I just wanted to show him I wasn’t scared to have sex. I was scared. But I guess I was playing a role. I wanted to show him that I’m not scared. So we had sex†¦Ã¢â‚¬  In my opinion, teen pregnancy is definitely not worth all the hardships. Teens should choose abstinence and completely reduce the risk of becoming pregnant. If pregnancy does occur, of those sexually active, adoption is the greatest choice a teenager can make. Providing the baby with a better life is the most important. Every teenager must ask themselves, is â€Å"it† really worth it?

Single Tier Company Income Tax System

1. 0 Introduction Singapore already start adopting a one-tier corporate tax system effect from 1 January 2003. In Malaysia, it is referred as the ‘single tier’ system. The government allowed a six-year transitional period to enable companies with unutilized dividend franking credits to pay franked dividends. From 1 January 2008, all resident companies in Singapore will come under the one-tier system. Meanwhile, other countries including Hong Kong, Ireland and also Malaysia are adopting the one-tier system effective from 1 January 2014.Generally, the Malaysian dividend system has undergone a complete overhaul in 2008 with the objective of providing companies, shareholders and the government with a simple, transparent, efficient and equitable system. With effect from Year Assessment (YA) 2008, a single tier dividend system replaces the tax imputation system on dividend payments to shareholders. All the changes from changing of dividend system have arisen as a result of leg islative amendments introduced by Finance Act 2007 (Act 683) gazette by the government on 28 December 2007.The new corporate tax system is called the single tier system because profits earned by companies are only taxed once and the profits distributed are no longer taxable on shareholders of the company. In this regard, the principal Income Tax Act 1967 is amended by substituting sec 108 with the following: 108. where a dividend is paid or credited by a company to any of its shareholders in the basis period for a year of assessment, the company shall not be entitled to deduct tax from such dividend paid or credited. 1. Chart: The Single Tier Company Income Tax System The company Company shareholders Income from the Income Profits business operations from investments in the company Tax on company profits The profits after taxes Profits after tax Net dividend aid out as dividends 2. 0 Advantages of Single Tier Dividend System First, single tier dividend system allows complete free f low in the channeling of profits of the company to the shareholders as exempt dividends. There are two sources of profits that can be identified. It is including revenue gains (where income tax has been paid) or capital gains from the disposal of long-term investments like, shares, landed property, plant, machinery, and factory by the company. The company may now frank out these profits as dividends to shareholders without any restrictions.From YA 2008, companies are no longer subject to the restrictions of having to maintain a tax imputation balance on dividend payments. Besides that, the second advantage is shareholders who receiving the exempt dividends are not requires to report the dividend income in their tax return. However, they are required to keep records and documents on their exempt dividend income for 7 years to substantiate this income in the event of a tax audit. The third advantages is that the company are no longer have a section 108 (6) charge issues. Single tier s ystem simplifies tax compliance.At the same time, it is enhancing efficiency of tax administrative system because no need keep track of tax paid and also dividends amount distributed to shareholders. However, under the previous dividend imputation system, a company whose payment of dividends is in excess of its tax credit balance [s 108 (6) balance] will end up paying s 108 (6) charge to the tax authorities. It is indicates company has to involve additional expenditure. Similarly, any excess in the dividend payment for capital gains over the tax credit balance will cause the company to incur the s 108 charge.This is no tax efficient to the company and increase the cost of dividend payment. While, the fourth advantage is shareholders whose marginal tax rate is at 27% will not be paying additional tax on dividend. As a comparison to previous imputation system, the income tax payment by company is imputed as tax credit to individual shareholders upon dividend payments, which is YA 2009 , 25% of the dividend income. However, the individual shareholders with the marginal tax rate of 27% will end up paying an additional 2% of tax dividend income received.With effective from YA 2009, an individual is assessed on 27% tax rate if is chargeable income exceeded RM100, 000. Fifth, it simplifies the job of tax authorities. Now, tax authorities does not need to process tax refunds to the shareholders. Thus, the tax authorities are freed up to focus their time and effort in particular the areas, such as tax audit to ensure complete tax compliance by taxpayers in a self-assessment system. The sixth advantage is single tier dividend system is business friendly, economical and tax efficient as companies are no longer requires to maintain tax credit balance for dividend payment.A portion of tax administration duties is now abolished so that human assets may focus on tax efficient work. Besides that, the seventh advantage is from a macro point of view. Nowadays, the single tier ap proach has provided a simple and convenient tax system to the country, companies and shareholders. Human capital assets may be deployed to the productive sectors to ensure that everyone is placed on a competitive edge to take on global challenges. 2. 1 Diagram of Dividends Payment to Shareholders under Imputation System Shareholder| Company Dividend income (gross)Individual75% x gross dividend| Pay net dividend (a)Received net dividend of 75% of gross dividend(b)Assessed as s 4(c) on gross dividend income(c)Tax credit on dividend income (25% of gross dividend) is available as s 110 set on income tax payable| Income tax payable RMFirst RM 100,000 14,[email  protected]% __xx__ __xxx_-S 110 set off (x) (25% x dividend income) _____Net income tax payable xx_ |Debit 25% od dividend income to s 108 account| Tax credit ondividend payments xx| Balance b/f xxYA 2009Income tax [email  protected]% / 25% nilxx| S 108 account| 3. 0 Single Tier Dividend System VS Imputation System The time l ine of implementing imputation system and single tier system is totally different. According to Choong (2009), he stated that a single tier dividend system replaces the tax imputation system on dividend payments to shareholders on 1 January 2008 and on YA 2008 onwards.Meanwhile, transitional rules applies for six-year period to 31 December 2013, during which the two systems will co-exist. From 1 January 2014, all resident companies will come under single tier system. However, imputation system implemented prior to YA 2008 until 31 December 2007 only. There are another comparison perspectives is in terms of income tax paid by the company. Under single tier system, dividend is final tax and the divided paid out to shareholders would be an exempted tax in the hands of shareholders.From here, the mechanism of single tier dividend system is treated as a separate tax entity without any integration with the shareholders. However, under imputation tax system, any excess in the dividend paym ent for capital gain over the tax credit balance will cause the company to incur the s108 charge. Thus, lead not final tax to the company while will increase the cost of dividend payment. Here, imputation system will allow integration between company and shareholders whereby a company in its essence does not pay tax.The actual tax is calculated on the shareholders upon receiving dividend income The next comparison is in the perspective of maintaining tax credit account (s 108 account). Maintaining tax credit account (s 108 account) require single tier dividend with no more than tax credit balance of companies to monitor because the company no longer has s108 charge issues and shareholders with authorities. However, it requires imputation tax system to maintain an imputation account to record income tax paid annually in credit side of the s108 account.A differences also occurs in payment of dividends to shareholders. For payment of dividends to shareholders under single tier divided for tax authorities, there is no more tax credit balance (s108 account) of companies to monitor. Hence, it also no necessity for them to process tax refunds to the shareholders and also no restriction for dividends payment. However, imputation tax system leading 108 account are to be debited the tax portion in s108 account. Continuing is the comparison perspective payment of capital gains as dividends to shareholders.Under single tier system, the company frank out profits such as dividends to shareholders without any restrictions in order to maintaining a tax imputation balance on dividend payments. However, imputation system stated any excess in the dividend payment for capital gain over the tax credit balance will cause the company to incur the s108 charge. Another comparison perspective is dividend income to shareholders. Frequently, shareholders receive the exempt dividend in single tier dividend which is not required to report the dividend income in their tax return.However, th ey have to keep all the record and documents on this exempt dividend income for 7 years to substantiate this income in the event of a tax audit. In contrast, under imputation system, shareholders receiving net dividend would be assessed on gross dividend income under s4(c) while the tax deducted on dividend income would be given a deduction (s 110set off) against their income tax payable in that YA. Next is the comparison of interest expense incurred to acquire shares. Now, the interest expense incurred to acquire shares is disregarded in the single tier dividend system as the dividend income is now tax exempt.In contrast, under imputation system, the dividend income is assesses under s4c of the Act which allowed interest expense to be deducted against gross dividend to arrive at statutory income. Thus, this will result in cash refund as the tax credit on dividend income exceeds tax payable on statutory income of dividend. Lastly is the differences of implementation. The existing co mpany with s 108 credit balances has to apply transitional period from 1 January 2008 until 31 December 2013 according to ss 38-57 of the Finance Act 2007(Act 683/2007).During transitional period, existing companies are slowly phase out from imputation system. Shareholders will not suffer immediately because many listed companies will continue to use imputation system to frank out dividends until 31 December 2013. After a transitional period, a single tier system will fully take place on 1 January 2104. Hence, the imputation system no longer using anymore. At the same time, any unutilized credit balance at s 108 account balance is deemed nil at 31 December. 3. 1 A Summary Table of Comparison between Single Tier Dividend and Imputation Tax System Single tier dividend| Imputation tax system| | (1. 1. 2008 on YA 2008 onwards)| (Prior to YA 2008 till 31. 12. 2007)| (a) Income tax paid by the company| Final tax| Not final tax. The amount is allowed to be credited to s108 account to pay d ividend to shareholders. | (b) Integration to shareholders| No. company and shareholders regarded as separate and individual entities| Allow integration between company and shareholders whereby a company in its essence does not pay tax. The actual tax is calculated on the shareholders upon receiving dividend income. (c) Maintaining tax credit account (s 108 account) (d) Payment of dividends to shareholders (e) Payment of capital gains as dividends to shareholders (f) Dividend income to shareholders (g) Interest expense incurred on loan to acquire shares (h) implementation| NoNo restrictionNo restrictionExempt dividendInterest expense is disregarded. Permanent lossFully in place on 1. 1. 2014| YesSubject to the availability credit in s 108 accountHas to incurred additional cash as s 108(6) chargeTaxable dividend with tax credit on dividend income. s 110 set off ]. It will be used to set of the income tax payable for the YADeductible. The excess of interest expense over dividend incom e is not allowedExisting s 108 a/c balance may be used to pay dividend for YA 2018 till 31. 12. 2013. Section 108 a/c is deemed nil at 31. 12. 2013| 4. 0 Examples 4. 1 New Company If there are any new companies that are planning to commence their businesses in YA 2008 or subsequent YAs, they will automatically start implementing single tier dividend system. The final tax will be monthly income tax paid by company.From here, there is a non-existing of section 108 account after commencement of new company start from YA 2008. Hence, new company doesn’t have a necessity to maintain section 108 account. Meanwhile, a change has been made on dividend payment by company to shareholders. Now, it is not required to deduct tax from dividend paid or credited to shareholders. However, the company still has to follow one regulation at the same time. It will provide a statement on dividends paid to the tax authorities. The period must be dividend paid during the YA within 7 months after clo sing the accounts.If a failure to do so by company is an offence, liable and conviction to either a) a fine of between RM200 and RM2000 b) imprisonment of not more than 6 months c) or both. The dividends received by shareholders are not entitled to tax computation or tax return forms. It is also tax exempted on dividends received. However, shareholders need to keep their documentations and records. The main purpose is for future tax audit inspections. 4. 2 Existing Company Any existing company in YA 2007 is continuing to maintain section 108 account until the cut off and frozen at 31 December 2007.The existing company has the following circumstances: a) Section 108 balance nil as at 31. 12. 2007. b) Section 108 balance is nil as at any date from 1. 1. 2008 to 31. 12. 2013. c) Section 108 balance is nil due to tax discharge, remittance or refund for tax assessments prior to YA 2008. d) Company exercised an irrevocable option during 1. 1. 2008 to 31. 12. 2013 to self zerolise section 108 balance to nil. The existing company will continue credit the last installment that is December 2007 monthly installment to section 108 account. In YA 2008, section 108 is not applicable anymore.While on 31 December 2007, the credit balance in section 108 is frozen. From this date onwards, credit balance will keep decreasing rather than increasing. It is used to pay cash dividend on ordinary shares until nil balance at 31 December 2013 or earlier than that. On 1 Jan 2014, all companies including existing companies are moved into a single tier dividend system. Companies with different year end have different treatment. A company with 31 December year end will have January 2008 monthly installment, and it is actually payable for December 2007 credited to section 108 account.In contrast, a company with non 31 December year end is allowed to have monthly income tax paid for the YA 2008 until 31 December 2007. On 31 December 2007, section 108 account is frozen and cut off. This accou nt is keep continuing decrease by tax discharge, remittance or refund for tax assessments prior to YA 2008. Meanwhile, the composite assessment arising through tax investigation which is issued after 31 December 2007 shall not added to section 108 account balance. Below is the table showing companies ending with different year end: Table 4. 0 Section 108 account credit balanceCompanies Year End| 31 December| Non 31 December| YA 2007 (31. 12. 2007)| Last installment in Jan 2008| N/A| YA 2008| N/A| Monthly installment till 31. 12. 2007| 31. 12. 2007| Credit balance frozen| Credit balance frozen| 1. 1. 2008 to 31. 12. 2013| To pay cash dividend on ordinary shares till nil balance| To pay cash dividend on ordinary shares till nil balance| 1. 1. 2014: Utilised s 108 balance| Deemed nil| Deemed nil| 5. 0 Conclusion In a overview, single tier dividend system means that the dividend from the companies is an tax exempt dividend to shareholders.Company will no longer have section 108 (6) chan ge issues and also shareholders will not face any additional taxes, even though their marginal tax reach 28%. Even tax authorization on the other end, no longer needs to monitor the tax credit balance section (108 account) of the company and also processing of the tax refunds to the shareholders. They are now able to intensify on tax audits to ensure complete tax compliance with the self assessment system. The single tier dividend system is deemed to be business friendly, economically and tax efficiency for the business environment.It is because it is no longer are a requirement to maintain tax credit balance for dividend payment. A portion of tax administration duties is now abolished so that human assets would be able to focus on tax efficiency duties. The change in the tax structure from imputation to the single tier system are the most significant changes as deemed in Malaysian tax laws. It is clearly a progressive measure, one that accords with international trends. In an inter national setting, the single-tier system or exemption system is seen by commentators as being more neutral than imputation .It achieves simplicity, resulting in efficiency savings for both businesses and tax authorities. It plugs tax leakages since no tax refunds are made under any circumstances. While imputation system discriminates against the non-resident shareholder (who is not granted a tax credit) in favour of the resident shareholder (who is granted a credit), however the single tier system eliminates this, thereby removing a discrimination against regional and multinational companies seeking a holding company locations in Malaysia.The government realized that the imputation system is not very sustainable anymore in we see it in the long run. So, if the tax rates were to be reduced further down in the future, the government needs a perfect system that will allow company's tax to be deemed as a final tax. In this case, the government have certainly had taken a bold step to mov e in the right direction. References 1. Choong. K.. F. (2009). Malaysian Taxation Principles and Practice. (15th ed. ) Malaysia: InfoWorld. 2. Kasipillai. J. (2009). A Comprehensive Guide to Malaysian Taxation. (4th ed. ) Malaysia:McGraw-Hill.

London Business School Essay Topic Analysis Essay

London Business School Essay Topic Analysis 2012-2013With the exception of a few minor wording changes, four of London Business School’s essay topics for the 2012-2013 admissions season have remained essentially the same as last year’s prompts. Meanwhile, the school has reintroduced a career goals essay that was last seen on the 2009-2010 application, in addition to completely revamping their sixth essay question. Overall, LBS has maintained its trend of placing a marked emphasis on learning about the specific details of an applicant’s future involvement on campus and contribution to the school community. From this, one can extrapolate that LBS may be interested in candidates who have spoken to students and learned a good deal about the program to better understand how and where they might fit. Question 1: In what role or sector do you see yourself working immediately after graduation? Why? How will your past and present experiences help you achieve this? How will the London Business School MBA Programme contribute to this goal? (500 words) Question 2: Where do you see your career progressing five years after graduation and what is your longer term career vision? (200 words) As in previous years, LBS has divided the typical career goals essay into two discrete questions. Though the first question more closely resembles Question 1 from the 2009-2010 application than to that of last year’s, the school’s two-part approach to learning about applicants’ career goals still underlines the importance of having both a short- and long-term career plan in the MBA admissions process. While the compartmentalization of the short- and long-term discussions might make it a bit more difficult to adapt content written for applications to other schools, it does signal the extent to which the adcom wants to hear about each of the topics raised. Developing one’s long-term goal discussion over 200 words, with a starting point at the five-year mark, could be a great opportunity for applicants who often cover this topic in a single sentence to meet the word limit in their essays for other schools. Although the first question no longer specifically asks applicants why now is the best time for them to attend business school, a brief discussion of the timing of your application could still be useful in proving to the adcom that you are making a well-informed decision. Question 3: Give a specific example of when you have had to test your leadership and / or team working skills either professionally, or outside of work. What role will you play in your first  year study group? (300 words) For another year in a row, LBS is asking applicants to discuss an experience in which they faced challenges to their leadership and teamwork skills. Given that the adcom has stated that this topic does not have to come from one’s pro fessional experience, applicants should feel free to use this essay as an opportunity to showcase their involvement in an outside activity. After clearly outlining the situation, it’s crucial that applicants explain how they persevered through the challenge, as doing so shows one’s maturity and ability to overcome obstacles. It would therefore make sense to end this essay by explaining the strategies you’ve subsequently developed to navigate difficult situations, and discussing how you can apply these processes to future work at LBS. Note that the question about LBS study groups offers applicants a great chance to showcase their familiarity with the program and prove that they’ve done their homework, as well as demonstrate that they’ve thought through the contribution they would make and the strengths they could bring to the program. With only 300 words allotted for this essay, applicants will need to be highly efficient with their writing to ensure that they can respond to each component of the prompt. Question 4: Student involvement is an extremely important part of the London MBA experience and this is reflected in the character of students on campus. What type of student club or campus community events will you be involved with and why? How will you contribute? (300 words) This question, which has appeared in similar forms on the LBS application for several years, asks candidates to broadly discuss the clubs and events in which they would like to participate. This framing gives candidates a wide berth to discuss how their interests and experiences to date would translate to contributions on several fronts. As with any essay of this sort, it would be ideal to link the clubs and events you cite to established interests or elements of your career goals, as these will help the admissions committee readily see how you are poised to make a contribution. Taking the time to learn about the school’s special programs and extracurricular activities—whether through a visit to campus, conversation with alumni, or reading the Clear Admit Guide to London Business School—will pay dividends here. Question 5: London Business School offers a truly global and diverse experience. Describe any significant experiences outside of your home country or culture. What did you gain and  how will your experience contribute to the School? (150 words) Another carryover from last year’s application, this question allows applicants the opportunity to showcase their international experience, both professionally and personally, and is designed to gauge the applicant’s ability to navigate unfamiliar terrain and resolve cross-cultural issues. In order to answer both components of this question, we suggest that applicants quickly outline important experience abroad, and then focus on providing detail about the lessons and skills gained from these situations, as well as how the experiences would help the applicant benefit from and contribute to LBS. Based on the first sentence of this prompt, it will be important for applicants to show that not only can they contribute to the diversity at LBS, but also that they will thrive as a member of the diverse student body. Considering that the adcom has shortened this essay to just 150 words, applicants will need to be direct and concise to ensure that they can cover each aspect of the essay question. Question 6: Give an example of a person who, in your opinion, has made a profound impact on the way the world does business. How will this person influence your contribution to your MBA Programme at London Business School? (300 words) This question is a new addition to the LBS application, and gives applicants a chance to showcase their understanding of the business world and the types of people who create change. When selecting someone to write about, applicants should think about a variety of options—while popular figures might jump most readily to mind, you might consider slightly less well known individuals to help distinguish your application. Regardless of the person you choose, the key to this essay is to keep the focus on you and your candidacy by explaining how you think the person has influenced the business world and the lessons you have drawn from the person’s actions.