Tuesday, December 24, 2019

Digital Transformation And Its Effect On A Business Essay

Digital transformation reshapes each side of a business. As digital technology continues to evolve, i feel that booming digital transformation would force careful collaboration, thoughtful coming up with, and therefore the inclusion of each department. During recent years, we’ve seen shifts in however ancient leadership roles operate, as silos break down and therefore the scopes of varied roles widen and alter. Digital transformation has morphed from a trend to a central element of recent business strategy. Here square measure the highest ten trends I expect to ascertain in 2017: 1. ability is a lot of very important to success than ever: amendment goes to happen whether or not you pursue it or not—you solely ought to consider however the role of cloud computing in 2016 has evolved to know. trendy enterprises succeed once they adapt to trade and marketplace shifts and incorporate new technology into company culture and regular operations. However, digital transformation isn’t solely concerning technology, it’s concerning transferral along the ability of technology with a culture that embraces the amendment that it will lead for the organization. 2. Growing importance of the user expertise: The client experience (including employees) is that the final goal of any digital transformation. Customers square measure a lot of cautious than ever; they’ll retreat from brands that don’t align with their values and desires. A top-notch user expertise may be a fantastic thanks toShow MoreRelatedDigital Transformation Research Paper729 Words   |  3 PagesChanging Role of HR in Digital Transformation IoT and advanced technologies are expected to replace all the conventional tools and systems at the workplaces with their digitized versions by 2022 in all the top ten economies of the world. Now, the question arises, do the traditional businesses are ready to adopt digital transformation? If ‘Yes’ then, are they prepared enough to exploit this transition, efficiently and effectively? CEOs, COOs or CXOs cannot reply to this question rightly and honestlyRead MoreThe Rise and Fall of Kodak Company1655 Words   |  7 PagesPROJECT PAPER 1 The Rise and Fall of Kodak Company Promise Anukem Eastern Nazarene College BS433- Business Policy and Strategy BS 163 December 6, 2011 THE PROJECT PAPER 2 The Kodak Company was founded by George Eastman, an AmericaRead MoreThe Impact Of Digital Media On The Cinema Industry1284 Words   |  6 PagesWithin the entertainment industry, the cinema sector is experiencing dramatic transformations. Consumers are now provided with a wide range of ways to access their products. Traditional practices of enjoying movies, especially going to the cinema, are said to be diminished by the use of digital media. From this, there are two contradictory points of view about the future of cinema. Some observers concern that digital developments are posing a significant threat to conventional theatrical systemRead MoreA Cloud Supply Chain Management993 Words   |  4 Pages A Cloud Supply Chain Management approach to Small Business Small businesses are entering into a new era where older value systems and relationships are changing into digital ecosystems with emerging complex relationships. In the book, Being Digital, Nicholas Negroponte--the Director of MIT s Media Lab--introduces a simple and powerful model for describing and predicting the effects of digital technology on information exchange; he suggests that we re moving from a time where informationRead MoreBusiness Ethics Essay685 Words   |  3 Pages Digital Marketing General Instructions: ïÆ' ¼ The Student should submit this assignment in the handwritten form (not in the typed format) ïÆ' ¼ The Student should submit this assignment within the time specified by the exam dept ïÆ' ¼ The student should only use the Rule sheet papers for answering the questions. ïÆ' ¼ The student should attach this assignment paper with the answered papers. ïÆ' ¼ Failure to comply with the above Four instructions would lead to rejection of assignment Specific Instructions: Read MoreDiscuss the Impact of Digital Technology on the Production and Distribution of Music.1547 Words   |  7 PagesBartolomeo Cristofori. From that first major step came the introduction of electronic instruments short after the harnessing of electricity which came in the early 19th century. Soon after that came recording and then on to synthesizers and eventually digital recording. As computers were introduced to society, computer music was also brought into our vision. What we are seeing today in the music industry is the use of computers and the Internet to distribute music, whereas in the past, distribution wasRead MoreNotes of an Interview with an Entrepreneur958 Words   |  4 PagesThe type and nature of the business (products / services offered) and the scope of the business (whether it is local in nature, national, or international in scope) The nature of the business is retail electronics. A few of the most notable products that are sold include: computers, MP 3 players, i pods / pads / phones, cell phones, televisions and parts. The business is a national franchise that is taking more of a local focus. Why the person decided to go into business, and how he or she proceeded Read MoreCreative Destruction : How Technology Is Changing The Marketing965 Words   |  4 Pagesimportant factors of business environment, technologies including the Internet, social media and mobile phones has regarded as a force of ‘creative destruction’ (Kotler, 2012). Creative destruction, coined by Joseph Schumpeter(1942), refers to a process by which the emergence of something innovative supplants the outdated and declining one. In modern marketing use, however, this term is more likely refers to a revolution of marketing mix in order to adjust to the transformation of marketing environmentRead MoreStarbucks And Its Leadership Team1332 Words   |  6 Pagespages into the 21st century, Starbucks and its leadership team has developed and leveraged the technological advances of this time period to further drive growth and expansion, in addition to providing the ultimate Starbucks Digital Experi ence to people. The use of digital space and use of technology across the board is what has been a wise and effective tool by management as a method for the company to have and maintain an innovative marketplace advantage. Always cutting edge, some of the innovationsRead MoreThe Impact Of Digital Transformation On Education1443 Words   |  6 Pageseducation is no different. Recent changes have seen the introduction of technology introduced into teaching methods but what if this this new digital world that we live in, changed the way in which we learn, where we learn and is it possible that the traditional university teaching such as Oxford, Cambridge and Surrey are able to change and become a digital teaching experience. At its extreme, universities will need to create new products and markets that merge the education sector with others such

Sunday, December 15, 2019

In What Ways Did Sport Reflect Amercian Society in the 19th Century Free Essays

string(46) " was still a divisive factor amongst players\." In what ways did sport reflect American society? This essay will concentrate on looking at the ethnic and class divide within the sports subculture of American society, and how it reflects American Society as a whole. When examining any society there is a always a broad area to cover, while looking at America’s society I will be looking at the arguments that it is the ‘land of the free’ a ‘new nation’ which immigrants flocked to start a new life in a country of much ‘opportunity’. I will be using the sport in the 19th century to examine just how much America was a land of opportunity and of the free, and whether it differed from the attitudes in countries from around the rest of the world. We will write a custom essay sample on In What Ways Did Sport Reflect Amercian Society in the 19th Century or any similar topic only for you Order Now When looking at sport in American society in the 19th century, first we must look at the origins of the sport and games that were played, to see how they were seen within a new growing society. Before the birth of the American colonies, it has been argued that sport in America was a cultural practice for the most part associated with Native American ceremonies and religion, colonisation brought the idea of sport and games for leisure. The English brought with them recreational ideologies, it was not just the particular games and sports but the attitudes and practices in which leisure activities were rooted. The Native Americans had many sports/games similar to that of Europeans before colonisation but they had independent cultural contexts that gave them different meanings. Often the activities accompanied fertility ceremonies, burial rites, healing practices, and attempts to control the weather. It was reported in the American Anthropologist (1890) by James Mooney that Cherokees who played stickball (Also known as Lacrosse) must not engage in intercourse for a month before a game. Also, prior to games they would build fires and dance to the sound of drums, rattles and sacred chants. Players were prepared before games with prayer’s, pipe smoking, body painting and many other rituals designed more to enhance spirituality rather than to ensure them victory. Participation in these games was not voluntary as the reasons they were played were for crucial tribal concerns. Indeed, the English who came and colonised America also played games for similar cultural reasons, though these reasons were not as crucial of a concern for the whole nation, but for smaller areas of society. In general, the British played for leisure, in Europe this formed the counterpoint to the necessity of daily labour, and the ideal of playing sport for leisure is still very strong today all over the world. The English leisure ethic more so than its work ethic became idealised by Virginian plantation owners. They acted like English gentlemen, followed English press, fashion and played English sports such as Cricket, they did this in search of a class distinction. It was mainly for this reason that sporting displays became a big preoccupation among the Virginian gentry; they were some of the few that had the time and money to occupy themselves with such tasks. Due to this, leisure became a very class restricting custom, and the English educated gentry endeavoured to keep it this way. One such example of the class distinctions at this time within American society is that of James Bullocke who was a tailor, he defeated Mathew Slader a ‘gentleman’ in a 1674 horse race on which each man had placed a bet of two thousand pounds of tobacco. However, after this victory the county court told the men that it was â€Å"contrary to law for a labourer to make a race being a sport for Gentlemen†, and fined him one hundred pounds of tobacco. The court also confined Slader (the gentleman) to the stocks for an hour for his loss to a working man. A leading factor in the pursuit of leisure for whites was that slavery made it difficult for them to value hard work, and easy for them to appreciate sport and games. The logic of this was simple, if enslaved blacks had to work; play was proof of freedom and elevated social status. Labour was a burden of blackness, leisure was the prerogative of whiteness. The institution of slavery, in fact, compelled the vast majority of African Americans to â€Å"steal† time for leisure and recreation, just as they stole a certain kind of knowledge when they learned to read and write. The civil war however painful it was, had a good side to it as well, this being that it helped to bring a stop to slavery. This meant freedom, citizenship, and constitutional protections from the 13th, 14th and 15th amendments, however this did not mean too much to America’s black population. The good that came from the end of slavery was overshadowed by institutionalised racial segregation and repression that treated African American’s as second-class citizens. Many African Americans turned to sport and leisure to help cope with the racial discrimination, however this was not as easy as one may think it to be. Sport was used as a point of interest that brought many blacks together, Baseball was one of the most unifying of sports for African Americans with many early Black baseball teams, one of the earliest being the Pythian Baseball Club of Philadelphia, they consisted of four teams with players coming from the higher ranks of Black society. The Pythian’s played other black teams from around Philadelphia, including one of the most famous, the Excelsiors (the oldest black team in the city). The Pythian’s played for the unofficial â€Å"Colored Championship of the United States† in 1871, they carried a race’s pride when they played all be it separating themselves from the lower and middle classes in the African American society. This showing that although it became more acceptable for black players to play white sports, they were separated out from the white’s and class was still a divisive factor amongst players. You read "In What Ways Did Sport Reflect Amercian Society in the 19th Century" in category "Papers" So, ‘land of the free’ of ‘opportunity’ it does not look like it, when we see the divide between the players of this sport. Black athletes were involved in almost every sport by the end of the nineteenth century, however, boxing was one they had a larger representation and became most prominent in. Black athletes were more acceptable in boxing as it was believed that it was more suitable to the black athlete’s abilities and there was also a negative stigma attached to the sport. While in baseball black players were cultivating themselves a separate coloured league, boxing was a predominantly white organised sport and black boxers suffered the wrath of much of the white population as well as some from the black population too. A successful and controversial figure in boxing was Jack Johnson, the first American black heavyweight boxing champion, from a white point of view he showed many of the personal qualities disliked of blacks, Johnson was defiant, ill-mannered and incorrigible. Also, he married three white women and he was successful capturing the symbolism of Anglo-Saxon white superiority, the heavyweight boxing crown. Johnson was not just disliked by the whites for his behaviour, many in the black community thought that his actions hindered the progress of the race. He was a hero to many, but also was considered an embarrassment as he refused to act subservient. The way Johnson lived his life could be argued that he was a true pioneer of the ‘American dream’, an operator in the ‘land of the free’ that has taken the opportunity given to him and made it work. His boxing career was a quest for freedom, he formed his own unique style of fighting and his success gained him many of the material things many blacks craved but they would never achieve. Examining boxing, one could argue that this sport showed a truer interpretation of American Society than any of the others, America was supposed to be a ‘land of opportunity’ where people could emigrate, to achieve things that they would not be able to do in their homeland. However, was this sport mirroring American society or one of very few things that actually fell in line with the belief of the ‘American dream’? This being the story of one man, who ac hieved his own dream, at the cost of being disliked by many, surely a ‘land of the free’ would encourage his success. In conclusion, it is hard to fully understand American society from how it affected sport, whether it be racism, gender or class distinctions. One thing that is obvious to any historian looking at this subject, it is that these problems, however much people believe them to no longer be a problem in society, they still are. Class is no longer much of a problem within sport anymore, unless it is stopping you from joining the prestigious tennis of golf club, though these days money will buy you whatever class status you want. However, whether it is gender arguments such as prize funds at competitions such as Wimbledon, or the racism provided by fans to players of all different sports around the world, these problems will never go away. So is it wrong to judge America for its sporting/sociological crimes of the past? When looking at American society now it is still divided between sports which are seen as black and white, white sports such as ice hockey played in the northern states, and NASCAR in the southern states, black players are few and far between while Basketball is predominantly filled with black players. The truth is sport will always divide, the most recent divide in sport has come with homosexuality, David Kopay, was one of the only American Footballers to come out as gay in 1975. After he retired he was considered for many top coaching roles though he believes he never landed one because of his sexuality. Kopay is now on the board of the Gay and Lesbian Athletics Association, an organisation whose purpose is to increase acceptance and visibility of lesbian, gay, bisexual and transgender athletes in the professional, amateur, and recreational athletics communities. You could use this argument to show that sport does not reflect society as whole but more secular groupings. Modern day racism, homophobia, sexism are all hot topics but society overall is not reflected as any of these things, yet sport still is. To say that trends in sport reflect overall society can be strongly refuted, such as in the army, police force and many working environments these problems have become institutionalised and are a representation of a few minds, not a whole society. However much sport in American society separated and segregated people, the fact is that it has eventually brought everyone together to provide a more sturdy society. America proved itself for a small period of time to be a ‘land of the free’ a ‘new nation’ in which if an athlete was good at a sport it didn’t matter if he was different, the opportunity was still there. It may have taken over a hundred years but the class divide has gone and the divide between race and gender is being depleted. Sport is a catalyst for cohesiveness, and it has helped in the development and the creation of American society as we see it today. Bibliography Books Jable, J. Thomas. Sport in Philadelphia’s African American Community, 1865-1900. Eisen, G. ; Wiggins, D. (1994) Ethnicity and Sport in North American History and Culture. Praeger Publishers. Gorn, E. ; Goldstein, W. (1993) A Brief History of American Sports. University of Illinois Press. Chicago. Wiggins, D. ; Miller, P. (2003) The Unlevel Playing Field: A Documentary of the African American Experience in Sport. University of Illinois Press. Chicago. Vincent, T. (1981) The Rise ; Fall of American Sport: Mudville’s Revenge. University of Nebraska Press. Lincoln. Wiggins, D. (1995) Sport in America: From Wicked Amusement to National Obsession. Websites http://www. glaf. org ——————————————– [ 1 ]. Pg6. Gorn [ 2 ]. Pg5. Gorn [ 3 ]. Pg5. Gorn [ 4 ]. Pg22. Gorn [ 5 ]. Pg21. Gorn [ 6 ]. Pg 7 Wiggins and Miller [ 7 ]. Pg157 Eisen and Wiggins [ 8 ]. Wiggins and Miller pg 34 [ 9 ]. Eisen, G Wiggins, K. Pg 134 [ 10 ]. Eisen, G Wiggins, K. Pg140 [ 11 ]. Eisen, G Wiggins, K. Pg141 [ 12 ]. http://glaf. org/team_bios. html How to cite In What Ways Did Sport Reflect Amercian Society in the 19th Century, Papers

Saturday, December 7, 2019

Strategic Management of German Hypermarket-Samples for Students

Question: Discuss about the Strategic Management of German Hypermarket. Answer: Introduction: The report gives an overview of a company named Kaufland opening its stores in Australia. Kaufland is a giant hypermarket chain that entered the retail market of Australia. An analysis done based on the market size and trends followed by Kaufland in Australia. The report also puts forward the companys financial and corporate performance in the Australian market. There is also discussion on the available strategic options for the company in the Australian market. The report also mentions a final recommended strategy for the company along with its implementation. There is also a discussion on the monitoring and control of its future performance in Australia. Market Size and Trends in Australia: Market Size Kaufland, part of Schwartz Group from Germany entered Australias fiercely competitive grocery market and plans to launch its first store on the fringes of Adelaide. Schwartz also owns a discount chain named Lidl and has been targeting a foothold in the $ 90 billion plus supermarket sector of Australia (Armstrong et al., 2014). The new operation in Adelaide would be one of its flagship and inaugural store. With Kaufland, shopper in Australia can have a vast and a completely new experience. This is because the company plans to introduce stores in warehouse styles spread out over an area of 20,000 square meters, something unique compared to the traditional Woolworths and Cole stores that were less than fifth of its size. Thus, Kaufland plans to bring in a new retail experience to its customers by introducing close to about 60, 000 products that included various known brands. The Kaufland stores will also include white goods and groceries. With Kaufland, customers will thus have a destin ation shopping experience ("Kaufland Immer eine Idee frischer! 2017). Key Trends The grocery market in Australia has become more competitive than ever. The present scenario is that two of the largest retailers of the Asia Pacific are battling in terms of online discount, market leadership, the rapid growth of the wholesale channels and the entry of the new contenders in the market (Davey Richards, 2013). There are however five key trends that can shape the market and influence the strategy of the retailer. These are as follows: Woolworths Regaining Its Position: By 2017, Woolworths expected to continue with its progress on the AU$1 billion restructure that might not only outpace the growth of its rival Coles but also prove to be challenging for Kaufland. . Offering Fresh Battle Grounds: The major Australian retailers not only maintain long-term relationship with the suppliers of its fresh food but at the same time tries to strengthen their policies of sourcing (Ward et al., 2012). The retailers also focus on in store execution of all fresh items with stock availability, attractive displays and freshness of the product and staff skills. Kaufland should try to follow such trend in order to gain a foothold in the Australian market. Focus on the Market Entrants: In the recent year, although the density of supermarket is quite high in Australia, still gaps exist in the markets providing a chance for new entrants. This gap is fulfilled by Amazon and as well as Kaufland. Amazon plans to enter the market with either fresh products or physical stores. Moreover, Amazon also focuses on customer service with its prime loyalty program. Kaufland therefore can face a tough competition from Amazon. Intensification of the Online Capability: The market entry of Amazon has forced other retailers including Coles and Woolworths in focusing more attention on the improvement of their online capabilities (Nothhaft, 2016). Kaufland being a part of the retail industry must also focus on its online capabilities for keeping pace with the market. In addition, the retailer should also focus on customer flexibility and service. Convenience is Reality: Melbourne has focused on store innovation with the introduction of new style formats. Stores are increasingly tailoring the ranges for delivering better quality of food for now and the food for later options (Munro Andrade, 2015). There has also been innovation for delivering exciting and new options for keeping the offers different and fresh from the competitors. Thus, Kaufland must take up this trend to be at par with other competitors. Financial and Corporate Performance in Australia: Corporate Performance Kaufland, part of German giant Schwarz Group aims to capture the Australian retail industry with stores that are five to six times larger than the Woolworths and Coles. The Kaufland store is a combination of large supermarket along with generalized merchandize retail (Cohen et al., 2012). The store follows Aldis path for entering Australias supermarket business. Therefore, the giant supermarket store made an investment for setting up a store in Adelaide whose ideal size estimated to be within15000 to 20000 square meters along with car parking facilities of 200 to 300 vehicles. The stores also plan to stock around 60000 product lines. Financial Performance The grocery industry in Australia is quite concentrated. The increase in the level of concentration has taken place over many years with major supermarket chain, Woolsworths and Coles having successfully grown their market share and sales (Shi and Yu, 2013). The major change in the grocery market of Australia brought about by the entrance of the international retailer Aldi in the year 2001. Aldi offered a completely new supermarket experience to its customers by being tough discounter (Metzger, 2014). Australia also had another international retailer in the form of Costco in the year 2009. This retailer presently owns eight warehouses and brings to its customers a completely new supermarket experience in the form of hypermarket. In addition to Aldi and Costo, Kaufland also aims to make its presence felt in Australia. Therefore, the retailer must realize that the grocery industry is gradually evolving in the Australia and hence these international retailers must compete with the major Australian Supermarket to gain a foothold. Kaufland should also note that Coles and Woolworths, the major supermarket chain in Australia are comparatively smaller operations (Bailey, 2017). To capture the Australian market Kaufland should also understand the aggressive pricing promotions of Coles and Woolsworths which the two supermarket chain have undertaken for defending their shares and sales Figure: Financial Performance of Retailing in Australia Source: (Vlachos, 2014) However, Schwarz Unternehmenstreuhand KG mentioned in the above figure owns Kaufland and Wesfarmers own Coles. Strategic Options in Australia The retail giant Kaufland enters the Australian supermarket arena with a strategic $25 million acquisition. The German retailer has thus snapped the sprawling site of Le Cornu located on the Anzac highway in Adelaide for a price of $25 million for building the first Australian supermarket (Price, Bailey Pyman, 2014). The 3.6-hectare site chosen by Kaufland on the southwest corner fringe of Adelaide had initially been a furniture showroom and warehouse marked for disposal after the death of Lance Le Cornu, the patriarch of the Cornu family. Kaufland, a part of the giant Schwarz Group of German is the largest retailer of the world with over 1200 stores in Europe. The stores of Kaufland are five to six times bigger than the size of the Woolworths or Coles store and they put forward a combination of larger supermarket with retail merchandize, stocking up to 60,000 product lines (Voigt, Buliga Michl, 2017). The store built in Adelaide would cover an area between 15000 to 2000 square meters with car parking options for around 300 vehicles. Final Recommended Strategy The Australian retail industry has undergone a bigger change with the rise of e-commerce. The internet access along with the adoption of Smart phone has forced various small and large retailers to include online options for complementing their existing channels. However, the reality lies in the fact that consumers do not entirely devote themselves to one channel. Not only do they appreciate the experience of shopping at a store but at the same time they also find convenience when goods gets delivered at door step with just few clicks. Thus, recommendations put forward for the retailers in the creation of Omni channel Strategy. Implementation of Final Strategy Retailers like Kaufland can implement the Omni Channel Strategy by the following means: Ensuring a 360-degree Customer Experience: The expectation of the customers from its retailers is increasing on a day-to-day basis. The look of the website, the product layout, shipping options, product packaging and customer experience affects the customer experience (Piotrowicz Cuthbertson, 2014). There must be categorization of the products so that customers initiate search based on brand, lifestyle or department. Treating the Online Customers Similar to the Customers in Store: While implementing its Omni Channel Strategy retailers must make sure that they receive the same benefits online as they did while making a purchase in the bricks and mortar location (Bell, Gallino Moreno, 2014). Kaufland should also make sure that the return of the items bought online should be easy as done in the stores. Monitoring and Control of Future Performance There are five essential metrics for monitoring and control of the future performance of retail industry. These are as follows (Condea, Thiesse Fleisch, 2012): Accessing the Customer Traffic: Keeping track of the number of customers represents the straightforward metric for the retail business. Thus, the number of potential customers visiting a store determines the amount of revenue generated. Accessing the Retail Conversion Rate: There is a necessity for distinguishing between the retail customers and visitors. This is because there are some visitors who do not buy anything. Keeping a Track of the Average Sale: Getting more people to the store where everyone is making a purchase it becomes important in calculating the average value of the orders. Taking into Account the Size of an Average-Shopping Cart: In a brick and mortar outlet of a supermarket chain, each sold item helps in estimating the generated revenue. Therefore, determination of the size of the average shopping cart is important. Considering the Sales Profit over Cost: Considering the difference between the revenue and the cost before the consideration of other costs is important. This helps in determining the cost of acquiring or producing the product that is being sold. Conclusion The report ends with a discussion on the monitoring and control on the future performance of the hypermarket store in Australia. The report also discusses about the strategic options of Kaufland in Australia. There is also discussion on the final recommended strategy for Kaufland along with its implementation. One can also find a portion dedicated to the financial and corporate performance of the company. Further, the report also presents a discussion on the size and market trends that Kaufland must follow References: Armstrong, G., Adam, S., Denize, S., Kotler, P. (2014).Principles of marketing. Pearson Australia. Bailey, M., 2017. Absorptive Capacity, International Business Knowledge Transfer, and Local Adaptation: Establishing Discount Department Stores in Australia.Australian Economic History Review,57(2), pp.194-216. Bell, D. R., Gallino, S., Moreno, A. (2014). How to win in an omnichannel world.MIT Sloan Management Review,56(1), 45. Cohen, J. R., Holder-Webb, L. L., Nath, L., Wood, D. (2012). Corporate reporting of nonfinancial leading indicators of economic performance and sustainability.Accounting Horizons,26(1), 65-90. Condea, C., Thiesse, F., Fleisch, E. (2012). RFID-enabled shelf replenishment with backroom monitoring in retail stores.Decision Support Systems,52(4), 839-849. Davey, S. S., Richards, C. (2013). Supermarkets and private standards: unintended consequences of the audit ritual.Agriculture and human values,30(2), 271-281. Kaufland Immer eine Idee frischer!. (2017).Kaufland. Retrieved 10 December 2017, from https://www.kaufland.de/ Metzger, K. (2014). International Management Analysis of ALDI. Munro, P., Andrade, N. (2015).Australia 2034. LID Editorial. Nothhaft, C. (2016). Supermarket Sophistication: Yonghui. InMade for China(pp. 175-184). Springer, Cham. Piotrowicz, W., Cuthbertson, R. (2014). Introduction to the special issue information technology in retail: Toward omnichannel retailing.International Journal of Electronic Commerce,18(4), 5-16. Price, R., Bailey, J., Pyman, A. (2014). Varieties of collaboration: the case of an Australian retail union.The International Journal of Human Resource Management,25(6), 748-761. Shi, M. and Yu, W., 2013. Supply chain management and financial performance: literature review and future directions.International Journal of Operations Production Management,33(10), pp.1283-1317. Vlachos, I. P. (2014). A hierarchical model of the impact of RFID practices on retail supply chain performance.Expert Systems with Applications,41(1), 5-15. Voigt, K. I., Buliga, O., Michl, K. (2017). Striving for Customer Benefit: The Case of Aldi. InBusiness Model Pioneers(pp. 11-24). Springer International Publishing. Ward, P. R., Coveney, J. D., Verity, F. E., Carter, P., Schilling, M. J. (2012). Cost and affordability of healthy food in rural South Australia.

Saturday, November 30, 2019

Memory Study Essays - Memory, Mental Processes, Implicit Memory

Memory Study The study of human memory and in particular the attempts to distinguish between different types of memory have benn investigated for the last century. Philosophy, psychiatry and psychologh have all contributed to this study. Korsakoff, Freud and Ebbinghaus are among the early contributers. Although their observations were not always methodological as strict as with current research they did play a vital role. One critisim of the early work was that there were few attempts to develope theroetical accounts of the dissociations that they observed (Schacter, 1989). This is of great importance to the study of implicit memory. One of the earliest uses of 'implicit' and 'explicit' memory distinctions in research was by Wiliam McDougall (Outline of psychology, 1924). This distinction defined 'explicit' memory as involving conscious recollection of a past event and 'implicit' memory as involving a change in behaviour that is attriduted to a recent event but contains no conscious recollection or explicit reference. (Schacter, 1989). Much of the controvacy that surrounds implicit memory study centeres arround its definition. Whether it defines the pretest situation or a theoritical construct of the underlying memory process. The main argument is that if similiar items must share common features if they are to belong to the same catagory of test or process. " Some ttheorists, for example, have argued that different manifestations of memory are attributable to the operation of the distinct memory systems(e.g. Schacter 1989; Squire 1992; Tulving 1993; Tulving and Schacter 1990). Others argue that these different manifestations are consistent with a process viewpoint (e.g. Jacoby et al. 1989a; Kolers and Roediger 1984; Roediger 1990; Roediger et al 1989)." From Richardson-Klavehn (1996). To explicate the positions, a review of the experimental evidence is necessary. Recently five main areas have informed research into implicit memory, Schacter (1989).These are savings during learning, effects of subliminally encoded stimuli, learning and conditioning without awareness, repetition priming and preserved learning in amnesic patients. These are reviewed in turn. Savings are the ability to relearn previously learned material in the absence of any knowledge of the previous learning situation. Although there is an influence of the previous learning situation on proformance. The most conclusive evidence for this comes from Nelson (1978), who has shown savings for items that are neither recalled nor recognised. Studies have demonstrated implicit memory for subliminal or briefly exposed stimuli under conditions in which subjects had no explicit memory. An auditory divided attention task in which homophones were presented on the unattended channel together with word intended to bias the low frequency interpretation of the homophone (e.g. taxi - FARE ), Eich (1984). Lewicki (1985) found that after exposure to adjective -noun pairs, subjects tended to choose the adjective that they had been exposed to when they were asked about the noun. Schacter (1989). Learning without awarness has been shown it rule learning studies. Subjects were shown letter strings from an artifical grammer and were able to identify grammatically correct strings even though they were not conscious of the propper rules, Reber (1976) called this implicit learning. Repetition Priming effects have been characterised by lexical decision, woed identification and word stem of fragment completion tasks. This area derives from two distinct and at times The study of human memory and in particular the attempts to distinguish between different types of memory have benn investigated for the last century. Philosophy, psychiatry and psychologh have all contributed to this study. Korsakoff, Freud and Ebbinghaus are among the early contributers. Although their observations were not always methodological as strict as with current research they did play a vital role. One critisim of the early work was that there were few attempts to develope theroetical accounts of the dissociations that they observed (Schacter, 1989). This is of great importance to the study of implicit memory. One of the earliest uses of 'implicit' and'explicit' memory distinctions in research was by Wiliam McDougall (Outline of psychology, 1924). This distinction defined 'explicit' memory as involving conscious recollection of a past event and 'implicit' memory as involving a change in behaviour that is attriduted to a recent event but contains no conscious recollection or explicit reference. (Schacter, 1989). Much of the controvacy that surrounds implicit memory study centeres arround its definition. Whether it defines the pretest situation or a theoritical construct of the underlying memory process. The main argument is that if similiar items must share common features if they are to belong to the same catagory of test or process. " Some ttheorists, for example, have argued that different manifestations of memory are attributable to the operation of the distinct memory systems(e.g. Schacter 1989;

Tuesday, November 26, 2019

The eNotes Blog On the Nightstand What Books Did You Get ForChristmas

On the Nightstand What Books Did You Get ForChristmas One of the things I like best about Christmas is that I always get new books to read that I did not have to pay for myself. While I do have an e-Reader, there is still something about the heft, touch, and smell of a book that I especially prefer for a bit of pre-sleepytime reading. This year, I mustve been very good as I got several titles, among them two I am trying to savor slowly, like the last few Godiva chocolates left in the sampler (Oh, okaywho am I kidding? Those were consumed before the day was over). This Christmas, I got two books that I have been pawing over:   Arguably Essays by (the late, great,   much-missed) Christopher Hitchens and   Smoke and Mirrors by (the incomparable) Neil Gaiman. Here are a five of the most popular titles, likely given as gifts, culled from the New York Times Best Sellers list for the week of 12-11 to 12-25, about the time your own elves were out shopping and wrapping for you. Did you receive any of these books? If so, have you read them yet? What do you think? Or, what did works did you receive that you love (or hate)? Were interested to hear what everyone is reading! The Drop by Michael Connelly Description from Amazon.com:   Harry Bosch has been given three years before he must retire from the LAPD, and he wants cases more fiercely than ever. In one morning, he gets two. DNA from a 1989 rape and murder matches a 29-year-old convicted rapist. Was he an eight-year-old killer or has something gone terribly wrong in the new Regional Crime Lab? The latter possibility could compromise all of the labs DNA cases currently in court. Then Bosch and his partner are called to a death scene fraught with internal politics. Councilman Irvin Irvings son jumped or was pushed from a window at the Chateau Marmont. Irving, Boschs longtime nemesis, has demanded that Harry handle the investigation. Relentlessly pursuing both cases, Bosch makes two chilling discoveries: a killer operating unknown in the city for as many as three decades, and a political conspiracy that goes back into the dark history of the police department. 11/22/63: A Novel   by Stephen King Description from Amazon.com: On November 22, 1963, three shots rang out in Dallas, President Kennedy died, and the world changed. What if you could change it back? Stephen King’s heart-stoppingly dramatic new novel is about a man who travels back in time to prevent the JFK assassination- a thousand page tour de force. The Help by Kathryn Stockett Description/Review from Sybil Steinberg of   The Washington Post:   Southern whites guilt for not expressing gratitude to the black maids who raised them threatens to become a familiar refrain. But dont tell Kathryn Stockett because her first novel is a nuanced variation on the theme that strikes every note with authenticity. In a page-turner that brings new resonance to the moral issues involved, she spins a story of social awakening as seen from both sides of the American racial divide. The Girl with the Dragon Tattoo by Stieg Larsson Description from Publishers Weekly:   This first of a trilogy introduces a provocatively odd couple: disgraced financial journalist Mikael Blomkvist, freshly sentenced to jail for libeling a shady businessman, and the multipierced and tattooed Lisbeth Salander, a feral but vulnerable superhacker. Hired by octogenarian industrialist Henrik Vanger, who wants to find out what happened to his beloved great-niece before he dies, the duo gradually uncover a festering morass of familial corruption- at the same time, Larsson skillfully bares some of the similar horrors that have left Salander such a marked woman. Larsson died in 2004, shortly after handing in the manuscripts for what will be his legacy. Steve Jobs by Walter Isaacson Description/Review from Janet Maslin, The New York Times: †Skeptic after skeptic made the mistake of underrating Steve Jobs, and Mr. Isaacson records the howlers who misjudged an unrivaled career. â€Å"Sorry Steve, Here’s Why Apple Stores Won’t Work,† Business Week wrote in a 2001 headline. â€Å"The iPod will likely become a niche product,† a Harvard Business School professor said. â€Å"High tech could not be designed and sold as a consumer product,† Mr. Sculley said in 1987. Mr. Jobs got the last laugh every time. â€Å"Steve Jobs† makes it all the sadder that his last laugh is over.

Friday, November 22, 2019

Benihana of Tokyo

Benihana of Tokyo Benihana of Tokyo has been very successful for the last 40 years since 1964. From a small restaurant, it has developed into a chain of themed restaurants. The success of Benihana has been attributed to the superb total quality management (TQM) process especially in maintaining the overall exotic ambience and the high quality food provided. All these strengths contribute to providing an unforgettable dining experience to its consumers and are reflected in their ability to retain consumers which is shown in exhibit 4 such that 65. % of their customers are return customers. Benihana is able to minimize cost effectively without affecting the quality of food and service provided. From Exhibit 1, total costs of sales are kept to 35-45% of total sales. Their attempt to reduce operating costs is also reflected through a reasonable net profit margin of 0. 5-9% of sales. Benihana made use of floor space efficiently to decrease labor costs and rent. The elimination of the conventional kitchen with the hibachi arrangement allows the company to keep labor costs low and at the same time, give huge amount of attentive service. This boosted its dining experience, through constant interaction with consumers. Benihana also focuses on setting up their businesses in areas with high traffic, especially in the business district areas. Rent is usually higher in these areas. By using floor space more efficiently, Benihana is able to serve more consumers during peak period and allow for more sales to cover the higher rental costs. The concept that Benihana adopts is that consumers are served at their tables with freshly prepared food by the chef. By only providing 3 menus to consumers, this reduces food costs and wastage. Benihana’s lower food costs are also reduced through the use of fresh ingredients, where storage is minimized. The main process flow of a Benihana restaurant is different from a typical restaurant. In Benihana, the orders for the soup, salad and beverages taken by the waiter while the order for the main dish is taken directly to the chef. This allows Benihana to quicken the process flow, and make it more efficient, as it eliminated the waiting time in ordering and receiving their orders. As the food is freshly prepared, the production flow is very short as there is limited movement to the food being moved from the storage area to the tables where food is being prepared. As food is being served on the spot after being cooked, this allows Benihana to maintain their quality of the food, and this satisfies consumers as shown in their feedback in Exhibit 4, where food is the main highlight of Benihana restaurants. Benihana is also able to reduce labor costs through the use of a simple management structure in each of their restaurant. In addition, chefs and waiters would clear the dishes and set the table for the next customer, unlike the use of cleaners in typical restaurants. This also reduces labor costs. Benihana success is also attributed to their TQM system where the management also emphasizes the importance of quality control in every employee’s responsibility. They emphasize quality in their inputs like the high quality food provided, and the sources of food are also selected carefully. Benihana also highlight quality in the process of serving their food to their consumers. However, the management of Benihana also faces problems despite their raving success. Their attempts to go into franchising didn’t go as planned as Rocky was unwilling to give up its control, and he felt that these franchisees were not well equipped with the experience and knowledge to run a food business, especially one that relates with Japanese culture. In addition, Bill Susha, the head of Operations for Benihana recognizes that if Benihana wants to continue to expand, it will face higher costs in terms of rental as well as shortage of well trained employees. Although Benihana has been proven that their uniqueness cannot be replicated easily by competitors, critics have been predicting that the uniqueness of Benihana is only a fad and it will not last. As Benihana is providing not only products, but also the service, they should continue to emphasize and improve on their TQM, as in this industry, employees are key input sources and by implementing TQM, there will be positive impacts on the service being delivered.

Wednesday, November 20, 2019

Functions of carbohydrates,vitamisn,fats,minerals,protein,h2O Essay

Functions of carbohydrates,vitamisn,fats,minerals,protein,h2O - Essay Example nly used; it is normally obtained as a result of digestion of such disaccharides (double sugars) as a source of cane sugar, maltose from cereal grains or from polysaccharides The glucose level of the blood is stabilized by storage of surplus amounts of glycogen (body starch), and their subsequent reconversion and release at a later time when blood levels again become low. Fructose and galactose are two other simple sugars that may be utilized directly for energy production; Carbohydrates contain three elements: carbon, oxygen and nitrogen; their relatively high oxygen content enables them to oxidize cleanly, yielding only carbondioxide and waste product, thus making them a very efficient energy source. Although caloric needs may also be met by fats and proteins, a minimum amount of carbohydrates is essential for safe metabolism of fats. Fats reduced to 25% or less, is the minimum amount which is needed for good health. One of its most valuable functions is the transport of the fat soluble vitamins A and D which are essential to life itself. A moderate amount of fat in one’s diet can increase and maintain the feeling of satiety or satisfaction following a meal because it slows the rate at which food is moved out of the stomach. The relatively high carbon and hydrogen content of fat makes it highly concentrated source of fuel, a dietary feature that is sometimes useful during cold weather when caloric needs are high. A moderate amount of stored fat is also useful as a means of insulation against cold and as a protection for certain vital organs such as kidneys. Proteins contain nitrogen and sulphur, in addition to carbon, hydrogen and oxygen as in carbohydrates and fats. Their molecular structure is quite complex and consists of numerous smaller components termed amino acids. Although the body can synthesize many of the 23 amino acids that are known to exists, 8 of these essential components cannot be synthesized and must be obtained from one’s diet.

Tuesday, November 19, 2019

West Coast Mainline Modernisation. Project Analysis Essay

West Coast Mainline Modernisation. Project Analysis - Essay Example The various transportation facilities and infrastructure that are developed in the process are roads, bridges, rails and other facilities that aid in mobility and access. These developments are done in stage or per project basis that ascertains specific end-results employing project management. Project Management is previously a management philosophy that soon evolved into a business process (Kerzner, 2009). It involves planning, organising, securing and managing resources to achieve goals. It is to be understood that a project has its specific start and ending, and is dependent on time, budget or funding, and deliverables. It is usually expected to bring positive or beneficial results. Its temporary nature make it unique from business operations which is a continuous one or somewhat permanent in the delivery of products or services. This paper will discuss and analyse a rail industry project – the West Coast Main Line Modernisation - and describe the project management proble ms encountered in this project completion. In the project implementation of a rail, various management stages involved are Output Definition, Pre-Feasibility, Option Selection, Single Option Development, Detailed Design, Construction, Testing and Commissioning, Scheme Handback and Project Close Out (Network Rail, 2003). †¢ A brief description of your chosen project. The West Coast Main Line or WCML is the rail backbone of United Kingdom when it comes to importance and number of populations served. It underwent several modernisation stages and the latest of which was the Network Rail modernisation that commenced by the 1990s. Plans for the upgrade and renewal of the line by Virgin Trains for the tilting Pendolino trains with increased speed of 140 mph or 225 km/h was aborted when deemed ambitious. The proposed upgrade involved the adoption of the moving block signalling which worked with light rail systems and metro lines, but not yet proven with high-speed heavy rail network (O ffice of Rail Regulation, 2007). Owned by Network Rail, WCML is the busiest mixed traffic railway route provider, an intercity link connecting London, Birmingham, Manchester, Liverpool and Glasgow to the West Midlands, North West, North Wales, and the Central Belt of Scotland. Handling about 75 million passengers per annum translated to about 43% of UK’s rail freight traffic, it is also links many other smaller towns and cities serving as a suburban railway. The various operators of the WCML are Virgin Trains, East Coast, London Midland, Southern, CrossCountry, First TransPennine Express, Northern Rail, Arriva Trains Wales, First ScotRail, DB Schenker Rail (UK), GB Railfreight, Freightliner Ltd., and Direct Rail Services Ltd (Network Rail, 2007). It was designated a priority Trans-European Networks route. It connects to European mainland via the Channel Tunnel. In 1955, it was modernised and electrified implemented in stages from 1959 to 1974. Electrification was first implem ented on the route from Crewe to Manchester completed by 1960, followed by Crewe to Liverpool by 1962, London by 1965, Birmingham by 1967, and Weaver Junction to Glasgow by 1974. The introduction of the Inter-City brand in 1966 came with high-speed long-distance services where journey clocked in 2 hours and 40 minutes from London to Manchester or Liverpool (Thomas, 1971). Modern coaches followed with the Mark 2 and air-conditioned Mark 3, and soon linespeed was raised to 110 mph or 177 km/h with electric locomotives that doubled passenger traffic from 1962 to 1975 (British Railways

Saturday, November 16, 2019

Ideology refers to a set of consistent ideas Essay Example for Free

Ideology refers to a set of consistent ideas Essay Indeed, it encompasses the ideas that appear dominant enough to give reasonable explanations to the world in such a way that it appeals to the simple mind and can become the propelling force for his daily interactions among humans. Is defined as ‘a form of social or political philosophy in which practical elements are as prominent as theoretical ones. It is a system of ideas that aspires both to explain the world and to change it. ’[Britannica Online Encyclopedia] It can also be described as a belief system shared by a specific group of people; the system determines the schema with which they see life and interpret events. It forms the basis of schema formation and modification. This refers to a system of politic that teaches a particular idea to group of people with a view to integrating their cognitive and affectionate skills into such ideas. It is an attempt to sell an idea perceived to be the ideal norm to guide the affairs of a clan of people towards productive living and stable community. Marx devised a base/superstructure model of society where society is greatly influenced by the dominant force-ruling-class, especially in terms of economic factors more than anything else. This model emphasizes the major influence the ruling class has through the superstructure over the base, because of their control of economic forces. The emphasis on economic factors as a major determinant in the model has endeared it to the heart of many critics. Suffice to say that indeed Karl Max has contributed immensely to the understanding of ‘ideology’ in relation to the areas where it has found application: politics, religion, economics, etc. REFERENCES Britannica Online Encyclopedia. http://www. britannica. com/eb/article-9106294/ideology Concept of ideology. Accessed from http://tarlton. law. utexas. edu/lpop/etext/lsf/suretsky5. htm Conceptions of Ideology. Accessed from scholars. nus. edu. sg/post/poldiscourse/marxideology. html John, Lyne. Ideology, Accessed from scholars. nus. edu. sg/post/poldiscourse/marxideology. html.

Thursday, November 14, 2019

Calorimeters :: Papers

Calorimeters This is a investigation into how heat transfer is effected when different variables are changed, when boiling water is in a colorimeter. Variables These are the variables which are available for me to change: 1. Different insulators e.g. Foam or Cotton Wool, Polystyrene. 2. The temperature of the water at the start of the experiment. 3. Whether or not the calorimeter has a lid on or not. 4. Different conductors e.g. Copper, Wood, other metals. 5. The amount/Volume of water. Prediction These are my predictions for each variable: 1. Different insulators work better than others. Different insulators will have different effects, because of what they are made of, if the material is a metal, it will conduct the heat, a non-metal will insulate the heat, some better then others. 2. If the starting temperature is higher, then I predict it will be higher at the end too, because the energy lasts longer in the hotter water. 3. If the lid isn't on more heat will be lost, because the heat will rise. 4. Different conductors have different effects too. Some conductors conduct the heat quicker than others. e.g. Copper will transfer the heat quicker than wood. 5. If there is less water there would be a smaller surface area to volume ratio so less water will transfer less heat, and more will enhance the transfer Planning I will investigate different amounts of water and different insulators. I will use these different quantity's of water: à ¢Ã¢â€š ¬Ã‚ ¢ 20cm cubed à ¢Ã¢â€š ¬Ã‚ ¢ 40cm cubed à ¢Ã¢â€š ¬Ã‚ ¢ 60cm cubed à ¢Ã¢â€š ¬Ã‚ ¢ 80cm cubed à ¢Ã¢â€š ¬Ã‚ ¢ 100cm cubed ( I will also change the insulator on this one) Equipment Used I will use the following equipment: à ¢Ã¢â€š ¬Ã‚ ¢ Calorimeter. à ¢Ã¢â€š ¬Ã‚ ¢ Kettle. à ¢Ã¢â€š ¬Ã‚ ¢ Thermometer. à ¢Ã¢â€š ¬Ã‚ ¢ Measuring Cylinder à ¢Ã¢â€š ¬Ã‚ ¢ Insulators (Available insulators e.g. Foam). à ¢Ã¢â€š ¬Ã‚ ¢ Stopwatch. Method I will measure the five different amounts of water and poor them into

Monday, November 11, 2019

Persuasive Memorandum Essay

Under Armour has established itself as a highly successful sports wear brand, the reason for its success is the fact that products manufactured by U.A are designed with full understanding of an athlete’s needs. The U.A’s branded store at Annapolis appears to be highly popular among sports enthusiasts as it offers them a unique opportunity to experience the entire range of U.A’s products 2 The sales associates at the Annapolis store are a highly knowledgeable team, and possess an in-depth knowledge of U.A’s extensive product line. Presently our sales associates are highly capable of assisting customers in choosing the right product for an intended purpose, however there is a need to retrain our sales team so that in addition to addressing the customers intended purpose, they can determine the customers physical condition or body type and recommend a product that ideally suits the customer. Why does U.A need to retrain its Sales Associates? No two individuals can ever be same so a product that suits one person’s body type may not necessarily suite the others body type. For instance when a customer asks for a pair running shoe, our sales associates will be capable of showing them the complete range of running shoes, and then let the customer take his pick. In order to guarantee customer satisfaction it is essential to determine the customers foot type, whether he/she has a supinator, pronator or neutral arched foot 3. This knowledge will help the sales associate to recommend a shoe that is most likely to provide optimal fit and maximize performance. In the same way other products such as inner wear need to confirm to the wearer’s physical condition in order to ensure an optimal fit and comfort, hence a retraining programme is required to develop these skills among our sales associates. Advantages of the retraining programme The retraining programme will add value to the Under Armour brand, people will begin to identify the brand as one that truly assists athletes in achieving superior performance. Customer satisfaction levels may increase, because when customers are given a product that suits both their need and their body type, there is seldom room for complaints. The retraining programme will make the sales associate more confident and help them to increase their knowledge base, and learn more about newly introduced product categories such as footwear which was launched in April 2006 4. The concept of providing high level technical assistance to buyers will serve as an addition to the company’s U.S.P’s (Unique Selling Points), this may lead to increase in company’s retail sales. Major Concerns related to the retraining programme A primary concern related to the retraining programme is that, it will effect the operations across several departments. Revision and up gradation of the existing product training programme will require collaborated effort from product design department and the training department hence this may effect normal operations of the product design department, however the advantages of the retraining programme will far outweigh minor inconveniences that shall be encountered in the process of implementing this idea. Concerns about the training programme hampering the store operations can be taken care of by dividing the sales associates into maximum number of small batches, this will ensure that sufficient staff is available at the store while each batch in turn undergoes intensive product training. It is hoped that the retraining programme will help in creation of a highly skilled sales force capable of providing the customers with a unique shopping experience.

Saturday, November 9, 2019

Softball vs baseball

It may become obvious one day that baseball and fast pitch softball although similar are two very different sports. Obvious in the sense that fast pitch softball is just as physically demanding as baseball. That females softball athletes are every bit as tough of the males baseball who play a similar sport. The similarities are what groups the two sports together but the Intensity on the passion for the game of softball far exceeds that of baseball. Softball and baseball have always been lumped together due to their similarities.The sport of softball is for females where assessable is more geared toward males, with some exceptions of female team members. Taking a closer look Into the whole sport is what sets them apart. At first, spectators see the similarities, the fields lined in white chalk, bats, balls, bases and gloves. Someone in the crowd may even notice that base path distance varies between the two sports, and correctly so. They may even notice that the pitcher throws the ba ll under hand, in a windmill motion in softball opposed to overhand In baseball.All of these are good visual observations of the differences but the feelings of entertainment do not start until the games actually begin. Baseball has been American's past time for many years. It was and still continues to be a place where fathers and sons share a special day together. Memories are and were made at ball parks and the anticipation of catching a foul ball was top on the list. Sure there are still families who truly enjoy the sport and share the passion of watching a game but it has lost its appeal for many reasons.The professional players are expected to make the big plays and get dirty when doing it. They have salaries in the millions; a little dirty Is expected from the crowds. Along with some of the attitudes of these layers, they passion Is lost and It has Just become a Job. The childhood passion Is forgotten and misplaced by the fame and fortune that has taken its place. Softball pa rks are mainly reserved for school aged children, high school and college aged teams. The seating Is comprised of metal benches on either side of the field, a lot less luxurious than the seating at a baseball park.Many spectators bring fold out chairs and sit near the fence lines to watch the games. The crowds do not compare to that of a baseball game but yet there is something electrifying in the atmosphere. Why? The grass is the same, so Is the equipment and uniforms of the players. It's lust a bunch of girls with pony tailed hair who are dressed In boys' uniforms and shoes. The girls wear mouth pieces and have non glare make-up under their eyes, not worrying about losing their feminine side, its game time.These similarities fade when the umpire yells â€Å"batter up† and the batter steps into the batter's box. The Immediate rehearsed chants and synchronized claps start from the dugout of the away team, encouraging the crowd to participate which they do so enthusiastically. The crowd is immediately an active participant in the game from the very beginning. The batters are not swinging for the fences but rather strategically placing the ball on the field to obtain base runners. The game Is fast paced and fielded players are always In constant motion, keeping the eyes of the crowd engaged.There Is no lollygagging like in baseball where the crowd's attention is focused on something 1 OFF purchase at a ridiculously high price. The excitement of the crowds' involvement and the epic battle between pitcher and batter has begun. The sixty feet of distance teen the two provides very little reaction time of the batter, thus intensifying the entertainment value of the game. The females on the field are sacrificing their bodies to make the plays, which they often do.They are not afraid or apprehensive to dive for a ball to make the catch or slide head first to be safe at the base. The crowds lose control during these plays and the noise level is elevated, a fire is fueled. These are scenarios common in both sports but baseball players being male are more expected to do so, losing some of the wow factor that softball players provide. The stereotype of the well manicured, dainty female is bypassed when you see a grass stained uniform of a softball player.These players are totally submerged in the game and the only concern is to win. Not a cracked fingernail or hair out of place. The dugout chants increase vocally with every passing inning Just as the uniforms original colors fade from clean to dirt covered. By the seventh inning at least one player on the field has blood visible to the crowd. The game is over but the atmosphere is still alive. Each team shakes hands as acts of sportsmanship Just like assessable players will do.However, unlike baseball the softball players enter a circle on the field by their dugouts. They are still chants being yelled, especially if the team wins. The celebration is not a meager baseball high five or a slap o n the backside as recognition. These girls are animated and their intensity is contagious. Challenge you to visit a local softball park and experience the true passion for the sport. Softball is similar is similar to baseball in many ways but more entertaining and crowd participation thus setting this sport above mostly all baseball games.

Thursday, November 7, 2019

To what extent was Austria guilty of causing world war one essays

To what extent was Austria guilty of causing world war one essays To What Extent was Austria-Hungary Guilty of Causing the First World War Austria-Hungary had been established by a compromise between the Hungarian nobility and the Habsburg monarchy in an attempt to maintain the old Austrian Empire. It was a multi-national Empire, and its political life was dominated by disputes between the eleven principal national groups, in an era of national awakening. Although the Empire was frequently upset by quarrelling between the groups. This internal turmoil was translated into an aggressive foreign outlook which culminated in the fuse of the assasination of the arch duke being lit in 1914. However is it fair to say that Austria also placed the powder kegs which this fuse led to or was the keg placed by a number of interwoven reason such as the alliances system, Great Power politics and the more traditional view of guilty laying at the door of the Germans. The Austrian Empire consisted of a number of differnet nationalitys, such as Serbs,Croats, Czechs, Italians, Germans and Slovaks. It was this great clash of cultures and religions which lead to the huge internal strife which envelopted the Austrian Empire. This internal strife was also key to the direction of Austrias foreign policy. Indeed the very existance of the Empire depended on its international relations and the ability of its leaders to convince the great powers that the preservation of the empire was vital for maintaining the stability of the international system. Thus it should come as no surprise that it was Austrias internal problems which lead to the adoption of a foreign policy which althought cannot be used soley to apply guilt to Austria can when commbined with other actions taken by Austria form a solid bedrock on which to build a case for Austrian guilt. At the start of the twentieth century the Turkish Empire was in decline. Thus there was a large power vacume in the Balkans one upon which Austrai being the largest Imperial power i...

Monday, November 4, 2019

Critically discuss the role of the nures in the promotion of Essay

Critically discuss the role of the nures in the promotion of continence in older people - Essay Example ically evaluate this role played by the nurse while linking incontinence to the ageing process, examining attitudes to it, the impact it has on older persons and their family, and looking at the strategies used in health promotion and rehabilitation as well as the steps taken by the National Service Framework for Older People. Most people assume that incontinence is a part of ageing. However in reality this is far removed from the truth. The human body as it ages, invariably shows signs of wear and tear and bodily functions tend to become slow and rusty. Therefore older people are more vulnerable to numerous ailments and such illnesses weaken the body further. And yet, â€Å"None of these age-related changes cause incontinence, but they do predispose the elderly to it† (DuBeau, 2002 p.12). Therefore a brief study of the anatomy and physiology will help in understanding the age-related factors that pre-empt incontinence. The urinary system has a vital part in maintaining health in the human body. And it is on the urinary system that the inexorable process of ageing takes its toll. The kidney is the chief organ in the excretory system and as it ages it is unable to function as before. In the words of Nazarko (2002 p.134), â€Å"the weight of the average kidney decreases from 250 grams to 200 grams between the ages of 20 and 80†. There is reduced blood flow to the kidney, further hampering its functioning. Studies have shown that with increasing age there is marked reduction in the glomerular filtration rate. Therefore according to Addison (1999), â€Å"†¦ there is less efficient response to water depletion and older people tend to continue to produce more urine which is also less concentrated than that produced by a younger person†(cited in Wilson 2003 p.142). This situation particularly when further exacerbated by illness may lead to incontinence. As the person ages there is reduced bladder capacity coupled with reduced sensitivity. The former condition is brought

Saturday, November 2, 2019

Ratio Analysis Case Speech or Presentation Example | Topics and Well Written Essays - 750 words

Ratio Analysis Case - Speech or Presentation Example Investors of the company regard it as a poor investment because it has poor current and future performance. They anticipate lower growth in the future. As far as the well-being of the common stockholders are concerned, the company is able to provide them some returns in the form of dividends even though it might be lower than that of other companies in the industry. Stephens Company has a higher gross margin percentage implying reasonable profit as the company is keeping overhead costs in control. In terms of liquidity, the firm is relatively liquid. Its current ratio is greater than one meaning it is able to meet its near-term obligations with lots of ease. Its quick ratio is less than one implying that it  is unable to meet its short-term using its most liquid assets. The company is less liquid than other companies in the industry because it has lower quick and current ratios. In terms of efficiency, the company is less efficient in managing its liabilities and using its assets to generate income. Its average collection and sales period are more than that of other companies in the industry. The company’s efficiency in collecting its receivable is less than that of the industry. Additionally, the company has higher days’ inventory on hand. In terms of leverage, the company uses more debt than equity. It has a debt to equity ratio of 2. It is highly leveraged than other companies. Even, though it is highly leveraged, it has more cover for the interest expense (TIE=3.08 times), but the cover is less than that of other companies in the industry. In general, the company is able to pay both the long-term and short-term debts. The loan should be approved. First the company makes a reasonable profit which is sufficient enough for its daily operations. Secondly, the company has higher cover the for the interest expense implying lower risk as a result of bankruptcy. Finally, the company is able to provide common

Thursday, October 31, 2019

Business Marketing Essay Example | Topics and Well Written Essays - 1000 words - 2

Business Marketing - Essay Example Moreover, if a customer is not happy with the complimentary services provided by Apple, he may get hold of Apple Protection Plan which is to be purchased. Apple claims that the protection plan gives one stop service and support from Apple experts. Solutions to your queries are just a call away. The plan gives both the hardware and software support (Apple-Support-AppleCare, 2011). Here is what Apple says about its service plan: Apart from one stop technical service, hardware and software support is also included. The hardware support includes coverage of iPhone, battery, earphones and accessories. Regarding battery coverage, service is available for battery depletion of 50% or more from original specification (Apple-Support-AppleCare, 2011). There is an app store of Apple which has hundreds of thousands of software on its store. It is the world’s largest mobile applications store. Some of them are free, and some are to be purchased. There are amazing applications related to games, lifestyle, social networking, and education. You can browse your choice of application and start playing with it right away after downloading it. App store also let you update your current applications in your iPhone by just a single tap (Apple-iPhone-Learn about apps available on the App Store, 2011). Buys (2009) writes in his article about Apple customer satisfaction. As per him, AppleCare provides excellent support service. It repairs phone, answer your queries and replace the damaged parts. If you want to inquire about importing a movie into iMovie, AppleCare will be of great help in this regard. With a single phone and lots of applications in it, you can do simultaneous works at a time; write a book, take photos, make movies. This is why Apple has been a great success (Buys, 2009). However, John (2009) comments on the above article that Apple has a terrible service. His experience for replacing broken products was bad; he said it took him months to have it

Tuesday, October 29, 2019

Enzyme Inhibitors in Breast Cancer Therapy Coursework

Enzyme Inhibitors in Breast Cancer Therapy - Coursework Example Among all of the different types of cancer, breast cancer is the highest cause of death in women between the ages 20 and 59, having been responsible for 32 percent of all new cancer cases in 2003. In most patients, the metastases at distant sites of the body become the main cause of death. The rates of metastasis and mortality in breast cancer patients have recently decreased with the aid of early diagnosis by mammographic screening and the implementation of adjuvant therapy. Aromatase inhibitors may be used as adjuvant therapy, first-line, second-line or even third- line therapy (Cunnick et al 2001). Third-line therapy uses the medicine if patients relapse after the second treatment, which followed an initial treatment. Adjuvant therapy, on the other hand, aids in the eradication of breast tumor cells that might have already metastasized to different organ systems by the time of diagnosis. Cancer cells are characterized as having the ability to be viable under stressful conditions. Growth and survival factors activate a variety of intracellular signal transduction pathways; these pathways play a critical role in the regulating growth, differentiation, and senescence, and have been found to prevent apoptosis under many circumstances (Ripple et al 2005). The ability of cancer cells to metastasize to other organ systems results in smaller chances of curing the disease. Common phenotypes of metastatic cancer cells have been found to be (1) unregulated growth and survival, (2) decreased cell to cell adhesion, (3) increased ability in degrading the extracellular matrix, and (4) increased motility (Zhang et al 2005). Cancer cells have been found to possess altered apoptosis signals, which are transduced by the p53 tumor suppressor gene. The said gene regulates the expression of multiply apoptosis-inducing proteins that act upon the mitochondria. Normal cells are induced to apoptosis through the intrinsic pathway, where cytochrome c is released from the mitochondria. The liberated cytochrome c binds to apoptotic protease, activating dactor-1 (apad-1), which assembles into an oligomer called the apoptosome. The apoptosome then recruits and activates caspase-9, which triggers a proteolytic cascade, resulting in cell death. In cancer cells, excessive mitotic signals activate the intrinsic pathway, as a result of mutations within signaling pathways (Mashima et al 2005; Ripple et al 2005).

Sunday, October 27, 2019

Trade Barriers and Restrictions in Malaysia

Trade Barriers and Restrictions in Malaysia Introduction Every nations and regions have its trade barriers and restriction including Malaysia as well. Trade barriers are the restrictions set by government on international trade and national trade. For instance, customs duties, import and export taxes, import licenses, export licenses, subsidies, import quota, trade restriction, and etc. The purpose of having trade barriers and restriction instead of free trade system basically is because government need to control the cost of goods and services trading in and out the country. Governance over the goods and services price are critical due to it will strongly affect the specific nation’s economic efficiency such as gross domestic production index, in serious issue may affect depreciation on the nation’s monetary currency and eventually lead to bankruptcy. Besides, reducing the trade barriers and restrictions would have an absolute advantage which is increase market opportunities and foreign investment allowed to improve the econ omic growth. Malaysia is a founding member of the World Trade Organization (WTO) since 1957 until today, through active participations in WTO negotiations, Malaysia continues to ensure that trade regulations and trade measure that are negotiated are fair and provide the flexibility for Malaysia to continue its development policy. As refer to WTO’s trade policy review report Malaysia’s edition year 2014, Malaysia’s trade policy is focused to become a self-reliant and industrialized nation by year 2020. Various new trade-related laws have entered into force: the Quarantine and Inspection Service Act, the Strategic Trade Act, the Competition Act, and the Price Control and Anti-profiteering Act. Besides, Malaysia has signed and ratified the Trade Preferential System of the Organization of the Islamic Conference (TPS-OIC) and the Developing Eight Preferential Tariff Arrangement (D8-PTA). In Malaysia, import prohibitions and restrictions are mostly for national security, religious and environmental reasons. For instance, prohibition import on drugs and firearms, imposed high taxes on tobacco and alcohol products. Export taxes or restrictions are also applied on certain goods such as timber and crude palm oil which to discourage exports due to prevent exploitation and product availability concerns. Export and import licensing and/or permit must obtain from assigned body which can be non-government or government agencies. For instance, all goods from Israel or to Israel must have special permit from government body to proceed. Other than licensing, the Halal standards requirement is important for doing business in Malaysia due to Malaysia is a Muslim dominant country. All meat, processed meat products, poultry, and egg products, domestically produced or imported, must receive halal certified from the Department of Islamic Development Malaysia (JAKIM) or any foreign halal certified body recognized by JAKIM prior to importation or distribution in Malaysia. JAKIM recognizes the qualified Islamic organization in the exporting country/economy for monitoring the halal process in the slaughterhouse and issuing halal certificates for products exported to Malaysia. Are trade barriers or restrictions always justified? Based on some of the case in Malaysia, we know that the trade barriers or restriction is justified. This case can be seen in services barriers which is in telecommunication service. The market of telecommunication in Malaysia have been regulated by the Malaysian Communications and Multimedia Commission (MCMC), pursuant to the Broadcasting Act of 1998. However, Telekom Malaysia on the provision of fixed-line and cellular services was abolished in 1994 with the licensing of several competitor but the company have still remained the dominant provider of fixed-line services which estimated 90% of share in the market. In the year of 2005, the market of fixed-line have declining with 17 telephones for every 100 people. However, the cellular services have continued growth rapidly. At last, Telekom Malaysia is one of the leading mobile operators and has shifted the bulk of the company revenue base from fixed to mobile services. Telekom Mal aysia have been awarded third-generation (3G) spectrum licences. Once there is more people using cellular services, it will help in increase of Gross Domestic Product (GDP) and will help the economics of the Malaysia to be growth. At last, Malaysia have approved the licence to Telekom Malaysia. Other than that, Malaysian requirement for the licensing and operation of direct selling. However, the direct selling company must include 30% of Bumiputera equity. In addition, Malaysian government have approved a new guidelines on Foreign Participation in the Distributive Trade Services which is amended the 1995 guidelines. This is where the foreign distributor or operators of hypermarket must have 30% of their shareholding allocated to bumiputera partners. It is also new reported that have been confirmed that the government is considering imposing minimum stock requirement which need 30% of all goods on shelves must be from Bumiputera companies. This is because retail is the biggest contributor to Gross National Income among the 12 National key. This have shown that the economics of Malaysia have contributing RM100.6 billion in 2010 and RM114.4 billion in 2011. Therefore, this have shown that the economics of Malaysian have increase of having foreign distributor in Malaysia. The f oreign distributor in Malaysia such as Carrefour (France), Tesco (UK), Giant (Hong Kong, China), and Makro (Netherlands). Nevertheless, the insurance industry have remain dominated by the foreign providers which particular in life insurance. In the insurance industry, the Financial Sector Master Plan have been recommended in phased of liberalisation which including increasing caps on foreign equity, reinsurance industry have fully open to foreign competitors, and lifting restriction on employment of expatriate specialists. The 15 foreign firm that are active in Malaysia have hold about 40% of the equity and 50% of the assets in the market. This is because they dominate the fast-growing life insurance market. As in part of the 1997 WTO Financial Services Agreement, the existing foreign shareholders who have the original owner of locally corporate insurance have been agreed by Malaysia to increase their shareholding to 51%.However, the new entry by foreign companies and aggregate foreign shareholding may not exceed 30% although this limit has been subject to negotiation. The leading foreign insurance comp any in Malaysia such as Great Eastern Life Assurance (Singapore), American International Assurance (United States), and ING Insurance (Netherlands). Other significant firms include Kurnia and Hong Leong (both of Malaysia), Allianz (Germany), and Prudential Assurance (United Kingdom). In conclusion, trade barrier and restriction of a country was based on itself a country statement set up the compliance condition upon the country variety issues by the government for protection and prevented to the conflict between people to people, people to business, business to business and business to government due to each of social unfairness and disrespect even unethical issues. The domestic barriers and restrict of issues derive social living such s race, religion, demography ratio allocation, ethics issues, and also balance of human living. For instance, all the Malaysia distributes channel cannot distribute those non-halal basic need food and product to Islamic store. This is an understanding of restriction of Islamic faith and also in respect of other religion belonging. Therefore, in the lives of the society, the government has to set up the rules and regulation which is trade barriers and restriction by according to variability issues of society in order to guide the so ciety harmony and peaceful lives. Moreover, in sight of Malaysia’s international foreign trade by through import and export. The country trade condition has set up according to Malaysia business scale and social development are such as issues related to economic development, restrict the tendency of business corruption, cheating on workmanship and material and licensing and certificate of the product. The trade restriction of a country is important guide the import and export process make sure its security and transparent follows with criteria of international trade policy. Therefore, the Malaysia government enforce in the controlling of supervising in the import and export process. Otherwise, it is also related to GDP and GNP economy condition where it is the import and export can be affect the GDP and GNP status. For instance, when import is higher than last year outcome, it may cause the GDP decline, but reverse of when the import has lower than last year outcome, it might lead the good signings in the GDP because the local production and domestic consumption have strongly signified the economy is on track and healthy economies. Besides that, for an example of GNP, when the GNP is higher that mean of foreign capacity investment at the local is popular and being invested by foreign by enforce development a part of the economy. This is good status it means the country has been rapidly developing to the next level of another international development country. Contrary, when the GNP is lower that means the foreign capacity investment is lower and its unable to lead the economy surfing on country development. Therefore, the government has measured the trade restri ction and barriers controlling economy of the Malays in order to lead the economy in balance allocation and stability to growth. In Malaysia, the mobile sector is known as one of the fastest growing sectors within the telecommunications industry. According to the star newspaper, smart phones penetration in Malaysia has increase from 47% in year 2012 to 63% in 2014. Results shows that penetrations on smart phones has highly support the growth of mobile telecommunication sector. Telekom Malaysia’s data and broadband services is their key driver for growth, as mentioned in Malaysian Economic Outlook 2014, Malaysian Institute of Economic Research (MIER) 2014 GDP growth outlook of 5.5% with expected measures to rein in the budget deficit, tighter monetary conditions and enhanced downside risk. In order to satisfy the demand of bandwidth, more quality broadband services packaged are to be offered as well as the proliferation of smart devices and usage of applications. On the other hand, providing mobility solutions is also important from a customer experience. Telekom Malaysia will need to improve their servi ces to meet the expectation of business segment users as their brand promise of â€Å"Life and Business Made Easier†. Retail from foreign country may have increase the economy of Malaysia. However, the equity of 30% Bumiputera share is not good enough. As other race of Malaysian are also contributing to the country’s economy, government of Malaysia should include the consideration of increasing the equity to 30% and above which includes Malaysians not counting races. This is because by giving the same chances to other citizens of Malaysia will increase the number of talents and experts. There are many well-known professionals choose to get out of Malaysia because of not having the equal opportunity as bumiputera to expand their business in retail sector. In other words, it will provide more job opportunity for Malaysians. Other than that, by having more retails from foreign country will increase the price of imported products when tariff is charged, as trade barriers forces consumers to pay more when import items are taxed. By promoting entrepreneur or starting own business locally will provi de more selections to the economy as they will be an increase of GDP and having more jobs opportunity will boost the GNI. As there are too many insurance company that is dominant by foreign providers. Malaysia can encourage more local company to build up insurance company. At the same time, local insurance company such as Hong Leong. They can look into creating more variety of insurance packages other than life insurance. This enables the options to be open. Government of Malaysia can also promotes more about insurance to create awareness. As there are many in the society these days does not aware of the importance of insurance in terms of emergency needs. For instance if one admitted into hospital after a major accident or an unexpected medical emergency, one may not need to have a second thought about paying the large some of bills as the healthcare expenses today is relatively high. Besides that, for a country to increase GDP and increase of economy growth if the quality of human capital is improved by education. Therefore, Malaysia should aim to increase the quality of its workforce by increasing educational and vocational training opportunities and retraining those who need to take up work in new industries. Improvements in physical infrastructure and the level of technology in use also are contributors to growth. Hence, having the improvement of education we will increase the quality of work produce and it will be beneficial to the economy in Malaysia. In addition to this, the institutional infrastructure of the country in areas such as law, banking and government institutions is essential to GDP growth. An enlightened immigration policy that attracts highly trained personnel from abroad may increase the quality of the country’s workforce. Where more skilled people may be brought into the workforce, either by policies to reduce unemployment, immigration or population growth combined with adequate education, GNP growth may be encouraged.

Friday, October 25, 2019

A Day In The Dark Essay -- essays research papers

This passage was written by Elizabeth Bowen and is titled ‘A Day in the Dark’. It is a story told by a girl named Barbie. She tells a tale of when she was fifteen and visited the house of Miss Branderry to return a copy of Blackwood’s and to request to borrow, for her father, a thistle cutter. She also takes some roses to apologise for glass stain and thumbmarks on the cover of the magazine. The passage mainly focuses on Barbie and her view on the events. But the passage also looks into the relationships between the Barbie and her uncle, and Miss Branderry and her niece. The first paragraph sets the scene and creates an atmospire for the story. The author immediately begins by saying ‘It was July, a sunless warm afternoon, dead still.’ She also talks of ‘idlers’ who of coarse are people who have nothing to do, because it is to hot. And also she uses words like ‘heavy’. We get this sense of oppression. Sound seems to be a predominant feature in the opening paragraph. For the writer mentions her senses and then continues with references like ‘childless silence’ and the ‘mesmeric sound of the weir.’ At the very end of the paragraph the last sentence is only two words long. ‘It opened’. ‘It’ being this red door, the entrance to Miss Branderry house. By simply using two words it has great effect, emphasising the presence of this door, it seems to be the only thing that has actually moved. Throughout the passage the Elizabeth Bowen has explored the relationships between Nan an...

Thursday, October 24, 2019

Ethics Awareness Inventory Analysis Essay

The Ethics Awareness Inventory (EAI) is a test created by the Williams Institute of Ethics and Management to provide individuals with a general approach towards ethical issues. This test broadly categorizes your profile in four categories namely, character (C), obligation (O), results (R), and equity (E). This paper will discuss my EAI profile, and how the results apply to my professional and personal development. In the end, I’ll also explain how my educational experience has affected my ethical thinking. According to the Ethics Awareness Inventory test, I’m most closely aligned with character, and least closely aligned with equity. This means that I’m a person that believes that having a good moral character is more important than achieving the results or completing their obligation. I believe that honesty and integrity are the most important characteristics of a ethical person. I look beyond people’s actions, and look deep into their character to decide whether they are ethical or not. I also believe that there are some standards regarding right and wrong, and that everyone is fully aware of them. They just need the proper willpower to act upon them. My EAI test also shows that I value obligation rather than results, which implies that I look into the best interests of the company, and don’t really consider the consequences of my action. I treat everyone like human beings and give them respect, rather than looking at them as means to an end. It also implies that I’m a team player. My EAI score also suggests that I believe that an ethically and morally correct decision shouldn’t necessarily be popular. In fact, most of the decisions I make are unpopular in the masses, and I think that is a measure of great character to stand up against a crowd. Regarding my professional and personal development, I always ask my self three questions when faced with an ethical dilemma: is it right for me; is it right for the company; and is it right for the customer? I believe that a decision should be in favor of the customer and the organization as well. I always look for a win-win situation when faced with a problem. Another way I solve my ethical dilemmas is by looking at the character of the person and the intention behind it. When I feel strongly about an ethical decision, then I ignore the rules and make the decision based on the person’s character. Lastly, I consider that my educational experience has tremendously affected my ethical thinking. When confronted with an ethical dilemma, I’m able to analyze the situation calmly. Furthermore, through my learning experience, I’m able to value the diversity and appreciate the opinions of others. By appreciating the point of others, I’ve been able to successfully avoid and/or solve conflicts. Furthermore, my educational experience has helped me increase my awareness about the choices I have regarding making decisions. I’ve learnt that I’m not right in every situation and that it’s better to be more flexible when dealing with other people. In conclusion, I believe that it’s extremely important for every individual to understand their ethical inclinations. Although there are no right or wrong answers in the test, I believe that by taking this test a person is better equipped to defend his personal and ethical decision. Furthermore, a person is better able to understand himself and his values. Reference University of Phoenix. (2010). Ethics Awareness Inventory. Retrieved November 30, 2008, from University of Phoenix, Week Two, rEsource. GEN480—Interdisciplinary Capstone Course Web site.

Wednesday, October 23, 2019

Compare and Contrast the Three Categories of Scope

Question 1: Compare and contrast the three categories of scope of charge to income tax A modern form of income tax was introduced into Federation of Malaya in 1947 by using the derived and remittance basis. Income Tax Act (ITA) 1967 came into effect has imposed world income basis on the resident company involved in specialized industries. Malaysia adopted a territorial and remittance. With effect of year of assessment of 2004, taxation basis amended to exempt income remitted into Malaysia from oversea.Until now, Malaysia income tax imposed on territorial basis that tax on income accrued in or derived from Malaysia. The revolution of these three taxation basis has different scope of charge to resident person and non-resident person. The individual and company residence status and also the sources of income are examined under three basis to determine which kind of income received by taxable person should be taxed. Resident status is determined by the number of day physically presence w ithin the country where generally individual stay in Malaysia total 182 days or more will be a resident.Territorial basis: Under territorial basis which Malaysia is applying currently, taxable person such as individual, company or bodies of person is chargeable only on income accruing in or derived from Malaysia. Income arising within Malaysia borders means the territories of the Federation of Malaysia, the territorial waters of Malaysia and the sea-bed and sub-soil of territorial waters and any area extending beyond the limits of the territorial waters of Malaysia are subjected to tax.In this scope of charge, resident and non resident individual and company are all taxable on its income derived from Malaysia only. Non resident company taxed on income accrued or derived from Malaysia if it has permanent establishment in Malaysia. Derived and Remittance Basis: This scope of charge provided that resident person is chargeable on income accruing in or derived from Malaysia and also inco me received in Malaysia from oversea.Prior to year of assessment of 2004, only non-resident are exempted from tax on foreign source income received in Malaysia. Income remitted into Malaysia from oversea by resident person is taxable before 2004 until the effective year of assessment in 2004, a revised paragraph 28 Schedule 6 ITA exempts the income of any person including resident person received in Malaysia except those resident company carrying business on specialized industry that will be discussed later in world income basis.World income basis Resident company and non-resident company are taxed on territorial basis except for resident company carrying on business in specialized industries such as banking, insurance, sea and air transport. Under Section 60C of ITA, 1967, business sources income from these industries are taxed on world income basis. This means that business income of resident company will be imposed on tax regardless of wherever the income derived even if income a rises outside the country where individual resides.Question 2: Discuss the relevance of the three categories on the types of income received by a taxable person. These three categories of taxation basis imposed on different kind of income received by taxable person. Territorial or derived Basis In the scope of territorial basis, taxable person such as resident and non-resident individual and company excluded company carrying in specialized industry such as banking, insurance, sea and air transporter are taxed on income derived in Malaysia.Non-resident individual and company do not taxed on income received in Malaysia from oversea. Under section 4(a) ITA, income tax is imposed on gains and profit of a business. Resident and non-resident company that earn profit from their normal business activity in Malaysia are liable to tax as in accordance to the territorial basis stated that any income accrued and derived in Malaysia must be taxed. Business income for resident company are general ly taxable but non-resident company only taxable provided they has permanent establishment in Malaysia.For example, business profit gained from Hwa Tai Industries Berhad, local biscuit manufacturer company that does not fall under special industry is taxable based on resident company tax rate of 25%. Another example for non-resident company cases such as company Seesaw ltd carrying business of clothing manufacturer, it will be taxed only on business source income from clothing in Malaysia. Besides, this basis provided that employment income derived from Malaysia for resident and non-resident individual under section 4(b) of ITA 1967 is hargeable to tax. For examples, Mr. Erick Lund from Sweden who is a non-resident works in Shell company is liable to tax for his employment income. However for non-resident individual, they are also subjected to tax on the income of employment exercised in Malaysia but they are exempted if they satisfied the 60 day rule under paragraph 21 and 22 Sched ule 6. Although tax liability arise when income accrued in or derived from Malaysia in territorial basis, there are numerous types of income are exempted from tax in the hand of resident individual.Resident individual can enjoy the benefit of tax exemption such as pension income paid for Malaysian employment for approved scheme (paragraph 30, Schedule 6 of ITA) , royalties for literary and artistic (paragraph 32, 32A, 32B), income for cultural performance approved by minister (paragraph 32C), income for musical composition (paragraph 32D) and also interest income from financial institution with effect from 30 August 2008.Other types of investment income that did not listed fall in Section 4 (c), (d), (e), (f) are generally taxable for resident individual. Revenue income that is assessable to tax includes interest received for Islamic securities, other than convertible loan stock, approved by securities commission and rental income. For examples, Mrs Lim who works as a clerk in accou nting firm also received income from renting her apartment to few people.Apart from employment income as clerk is taxable under section 4 ( b), her rental income also liable to tax under section 4 ( d). For non-resident individual, they are subjected to tax on the income of employment exercised in Malaysia as mentioned above and also exempted for pension income paid for Malaysian employment for approved scheme, interest received Islamic securities and also interest from financial institution.However, they are taxable on royalties, income for cultural performance, income for musical composition. royalties for literary and artistic, income for cultural performance approved by minister, income for musical composition and also interest income from financial institution in paragraph 33, Schedule 6. References: 1. Inland Revenue Board Malaysia, 2011. Residence Status of Companies and Bodies of Persons. [online] Inland Revenue Board Malaysia. Available at:<