Wednesday, July 31, 2019
Business management Introduction Ã Ã Ã Ã Ã Ã The art of managing a business, means coordinating the various efforts of the staff with the aim of accomplishing goals and the set objectives with the aid of available resources effectively and efficiently. Business management generally comprise of organization, planning, leading, staffing, and controlling organization activities to achieve the prospected goal. Many organizations are viewed as systems. It therefore dictates that management is a human action, which includes designing, facilitating the production of important outcomes from the system. This then present a picture people being able to manage themselves is a prerequisite in trying to manage other people (Ananthan, Appannaiah, & Reddy, 2010). Ã Ã Ã Ã Ã Ã Theoretically, business management includes manipulating of human capital in an enterprise to enhance the business success. An enterprise must therefore include humans, positive communication, and endeavors that are positive (Ananthan, Appannaiah, & Reddy, 2010). Other factors such as psychological motivational tools, plans, goals, measurements, and economic measures at times can or cannot be important components of business management. Critical business functions Ã Ã Ã Ã Ã Ã In the current tumultuous business world economy, enterprises must adjust to fit.. It is necessary for the business to be aggressive in finding means of remaining competitive in the current economy of the world. One of the critical things to do is to restructure its functionality mode (Sen, 2008). Many times some of the enterprises that try this are faced with failure due to existence of stumbling blocks. Therefore, it is worth for the business to come up with well structured plan to go through these radical changes. The best way of doing this is by fully including their staff prior to and after making a decision that impacts change in the operation of the business (Ananthan, Appannaiah, & Reddy, 2010). Ã Ã Ã Ã Ã Ã Companies that are willing to understand some of inextricable that might occur within the time of preparing the workers to welcome the new changes and the effective and efficient new initiatives implementation, then, are likely to notice that their efforts make an extra mile. Through careful planning and top leadersÃ¢â¬â¢ support will help the workforce to adjust to the changes- therefore the business will hence remain at its competitive edge (Sen, 2008). Individuals and systems integration for effectiveness in an organization Ã Ã Ã Ã Ã Ã In the dynamic technological advancement, any business corporations need to be in line with the ever changing business operation systems. Aggressively, all the individuals are supposed to accept the role played by these systems. The most crucial system is that of passing information, all the workers are deemed to be aware with any new implementation at any particular point. Communication keeps the business running, internally; the workforce will be flexible if and only if, the information passed is clear. Externally; information coming will enhance the enterprise to be aware of the competition level of their competitors and then adjust appropriately. Effective integrations will subdue the full utilizations of the employeeÃ¢â¬â¢s abilities (Sen, 2008) The ethical and social responsibilities bestowed on a business Ã Ã Ã Ã Ã Ã In terms of ethical issues the business is faced with great challenge of remaining a loft with its initial target of servicing their prospected customers. Some of the ethical issues are quality service and quality productions. Any business that has been in the market for long and their service and goods have gained a brand, should not start lowering the quality and quantity of service and goods production. They also need to run their business in relation to the demand of the general public and the requirement the state (Kwarci, 2012). Ã Ã Ã Ã Ã Ã Socially, businesses have the responsibility of playing a great partnership with the state and the general public at large. They need to be part and parcel of the major operations of the society in such a way that take part of society development. Environmental protection is also their great responsibility in ensuring its prosperity. In regard to the state, business need to be aware of the need to pay taxes in advance to avoid being in conflict with the state (Kwarci, 2012). The aspects of business management Ã Ã Ã Ã Ã Ã The following will be some of the very crucial aspects that any business manager ought to be equipped with to facilitate the process of business management. Human resources, is one of the most crucial aspects of any business. It involves looking after the well being of your staff, it is the staff that determines your way as business. Another aspect is that of marketing, sales and promotion. Once the products and services have been produced, it is the responsibility of the sales marketing department. A well strategized plan from this department will see the business go up in the total sales (Ananthan, Appannaiah, & Reddy, 2010). Ã Ã Ã Ã Ã Ã These aspects are very crucial because they really give out the clear picture of the business from within and outside business environment. In conclusion, they help the enterprise to furnish their business outlook before the eyes of the customer and very importantly to those of their competitors. References Ananthan, B. R., Appannaiah, H. R., & Reddy, P. N. (2010). Business management (Rev. Ed.) Mumbai [India: Himalaya Pub. House. KwarciÃâ¦Ã¢â¬Å¾ski, T. (2012). Ethics of Business or Ethics for Business? Two Models for Teaching Business Ethics. Management and Business Administration. Central Europe, 3(116), 42-49. Sen, M. (2008). Business management. Jaipur, India: Oxford Book Co Source document
Tuesday, July 30, 2019
In short, the graph show a small fluctuation in the temperature between 14 ND 15,5 degrees from 1850 to 1999. On the second part of graph, the temperature increasing is exponential. From this moment we can divide the curves in three parts depending of how many Ã¢â¬Å"aerosolÃ¢â¬ or CO are consumed. Low, constant and high consume. The temperature due to high consumption of aerosol may increase by 4 degrees, with an average consumption 2 degrees and low consumption about 1 degree centigrade. Abstract: Is a paragraph about your own writing.Abstract Learning: debating what It means and writing accounts, sharing deferent points of view on a topic, abstract Ideas, not something you can learn by direct experience. Diverging: Combines learning steps of concrete experience and reflective observation. Assaulting: Combines learning steps of reflective observation and abstract conceptualization. Converging: Combines learning Combines learning active experimentation and concrete experience.Not e Taking Techniques: Recording information captured from another source, records the essence of the information. Outlining, mapping, SIR, Charting, etc. Covering Letter: Dear Mr.. Smith: I am writing to apply for the position as an Assistant Teacher currently available at the Budapest University of Technology and Economics. It will be great pleasure for me o share my teaching assistance expertise and knowledge with your institute to contribute to your success.Moreover, my student management and clerical skills would enable me managing arranged and well-organized classroom. In course of my professional career, I worked with both, High school and college students. My diverse skills to teach and help students in their academics as well as social life would enable my students to become a valuable component of society. Particularly, I am highly skilled in: Assisting teacher in supervision of students' arrival and departure time Performing secretarial and record keeping tasksHelping teach er and students in achieving the objectives of the curriculum or activities Maintaining discipline of the classroom in the absence of the teacher Moreover, I am fully aware of all new technologies used in the process of teaching and am expert in using MS Word, Office, Excel and all kind of computer related work. I am quite suitable to work in a group or independently because I have a tolerant and friendly nature and enjoy team work. I am available at any time convenient to you. I look forward to meeting you to discuss my application. Thank you for considering my application.
Monday, July 29, 2019
High school is always a terrifying experience for a lot of kids. ItÃ¢â¬â¢s the point in their life when they become adults and realize who they want to be. It also indicates where they will be heading in life and what they will be doing in the future. Most high schools have the common social groups such as the jocks, the preps, the popular kids, and the norms, and people often find themselves making drastic changes to their personality or appearance to be accepted into at least one of these groups. School has always been difficult for me as far as fitting in with the crowd, so in high school, it was important to me to figure out which group I felt the most comfortable with and could be myself in without being judged or rejected. Every once in a while, different groups become intertwined with each other and get along quite well. Whether itÃ¢â¬â¢s the jocks and the popular kids, or the norms and the nerds, they all find a way to connect and make sure everyone feels at home. In my high school experience, that is exactly what happened. As one jock, named Allison went through her days living her dreams as a cheerleader, a prep named Madison went through hers imagining she owned the school. These two girls who had joined completely different groups, found a connection and became close friends with one of the popular kids, named Lauren, who never seemed to have a hard time making friends, and myself, who never cared too much about anything besides getting through each day with the best education possible, a common norm trait. As the years went on, so did our high school experience, and our bond became stronger and stronger until the day came we all had to go our separate ways. On May 23, 2014, I had one of the most memorable experiences with these three girls. As we closed one chapter in our lives and opened up for a new one to begin, we placed our caps on our heads and took our diplomas in our hands. Taking our last glance at an old place, and saying goodbye to old friends, we embrace our last moments and prepare for the first moments at a new place with new friends.
Informal - Research Proposal Example For instance, there has been a significant decrease in the employee retention rate within the company which stands at 40 percent, a scenario that impact negatively to the branch. The main purpose of this proposal is to identify ways in which Roanoke Branch can motivate its employees and reduce the unprecedented employee turnover. This paper will solve the problem of employee dissatisfaction and high turnover through training of both the employees and the management on effective communication, job evaluation, and a review of the existing compensation for the employees. There is no denying that the employee retention rate has been on a declining trend for the past three months. I have noted that two of the branchÃ¢â¬â¢s senior managers have in the recent past resigned from their positions. My investigation has informed me that the senior managers, the art director, and one of the accountant executives, are currently working for a rival company. Furthermore, I have received information from three of the graphic designers and four of the copywriters of their dissatisfaction with the company citing the manner in which their innovations are being modified by the senior management without their knowledge. Moreover, I noted that over 40% of the employees recruited in our branch will leave within the next two years. These unfortunate scenarios within our branch threaten our existence, particularly our ability to create a competitive advantage in the advertising industry. Unarguably, a highly motivated human resource is a valuable asset to an organizatio n. It is therefore important for Roanoke Branch to develop a retention plan to retain its human resource, thereby keeping the employee turnover as minimal as possible. As such, I am convinced that Roanoke Branch is able to restore its reputation by achieving the following objectives: After carrying out an investigation on the causes of employee dissatisfaction at Roanoke Ranch, I realized that the main
Sunday, July 28, 2019
Gender & sexuality - Essay Example Most of the tourists are attracted by the iconic advertisements that portray the destinations as having a perfect gay experience for tourists. Promotion of non-heterosexual tourism in Levant makes the gay tourists confident of hospitality. The section indicates that the travel tours are not only designed for gay tourists but also for bears. The recent boom in Lebanese tourism has been associated with the increased presence of the gay tourists. This followed after the government decided to shift its focus on the income derived from the tourists instead of their sexual identities. Use of the imagery of the bears in tourism marketing has boosted tourism activities despite the political instability caused by inter-border conflicts with Israel. One of the reasons that encouraged the advertising agencies to include the images of bears in their advertisements is to compensate for the loss of tourists resulting from the political instability and violence. Focus on gender and sexuality has increased the relevance of LebTours in tourism marketing in Levant. The success of the tourism promotional activities in Beirut is related to the fact that they do not exclusively focus on the income generated but transforming the destination into an international brand. Suggestive imagery is used to denote the relationship between cultural a nd sexual tourism as well as the conflicts that characterize their relationship. The images present a background of what is expected during the tours to the customers. The article indicates that gay tourism in Levant is inclined towards economic, social and political inequalities while being deep rooted in colonialism. For instance, some of the Slogans indicate that the tours are Ã¢â¬Å"Bear ArabiaÃ¢â¬ that corresponds to the Arabian Gulf countries rather than Levant. LebTour has devised the mechanisms necessary for overcoming the challenges
Saturday, July 27, 2019
Critically analyse how changes in the role of information systems have determined their use in the evolving competitive landscape of many industries - Essay Example The very first word that springs to our mind when we discuss Mp3 technology is "copyright". Inefficient copyright mechanisms can make or break the Music Industry as apparent from the yesteryears hype created by the Music Industry suing for piracy of their music through Mp3 versions of their copyrighted material. The digital age seems to have compromised the concept of copyright material and has had negative outcomes for the publishing, music and the computer industries. An important example of this is the peer-to-peer file sharing system of copyrighted music. The Napster and Grokster cases are a good illustration of the legal response of the industries .The copyright industries themselves have responded with new business strategies by providing legal download services.1The internet has been famously defined as a network of networks, and the denser these networks become; the more complicated it becomes to prevent the bane of copyright infringement and other intellectual property viola tions from occurring. 2Even though the courts have been willing to intervene where there has been an infringement of copyright, the practical difficulties of managing copyright violations arise whenever the "sheer scale" and "speed" of the internet causes high speed reproduction of the material to be achieved without actually being detected.Therefore my strategic analysis of the Mp3 technology involves the stress on DRM technologies to prevent heavy losses to the industry.Further discussion entails the emergence of Ecosystems with in this industry bringing about a collusion of the Singers,Record Labels and online Information service providers as well as the role played by governmental and legal agencies to protect the financial interests of the industry as illegal downloading and burning continue to compromise the industry's ability to invest in the new music talent of tomorrow. When assessing the purchasing trends of any industry it is pertinent to note that the buyers will display certain types of buying behaviors. The aim of assessing the competitive landscape of the Music industry it would be worth employing a Marketing Mix (MM) strategy to tap into the preferences of the consumer base(Laudon,and Laudon 2008).The diagram below shows five dimensions of the customer buying behaviour. Figure: THE FIVE KEY DIMENSIONS OF BUYING BEHAVIOUR (Jobber, 1998) The answer to these questions can be given through direct contact with consumers (in a retail environment) and increasingly by using marketing research for the Music Industry.However there are other issues at stake.The use of information systems for the sale purchase and management of the Music industry has harmed it more than benefitting it.No doubt the online music stores are a testimony to the blessings of the cost efficient era of E commerce and allow Ecosystems to develop in the cyber world thereby integrating the industry to bring about cheaper goods and services. (Laudon,and Laudon 2008).The era of digitalization for this industry began very positively as the dot.com bubble encouraged many small and large businesses to open online stores.Significant record labels also clamored to advertise their merchandise and labels online.The scale and magnitude of advertisement potential available online brought about a temporary boom in the Online Music industry while bringing fringe bene fits for the offline record labels but the entry of Kazaa, Grokster, EDonkey, and Bit-Torrent and their
Friday, July 26, 2019
There Is an Ultimate Control of the Entire Universe - Research Paper Example There Is an Ultimate Control of the Entire Universe Some of the explanation they have provided to counter the creation theory are quite amusing, since at some point they fail to provide a very comprehensive answer. This makes them still go back to the creation theory as the base for the existence of the world. Among some of the critics of creation theories are the scientific studies and some religious beliefs. Thesis Statement With the immense discrepancies and failures in the critical explanations offered, we are taken back to one origin of creation being the Supreme God. It is then that we accept the fact that the world and all that happens in it is controlled by a supreme being. This supreme creator, in my opinion, is God. Buddha Teachings The teachings of Buddha are quite fascinating. Buddha as we can say is the founder of the Buddhist religion. In the book, What Buddha taught by Ra?hula (1974) we are introduced into beliefs and convictions of Buddha about what happens to the world. In this text Buddha teaches about the attaining of enlightenment and perfectness. Through his life Buddha was able to find the path of liberation. Liberation in this case is the attainment of enlightenment through knowing the truth. Buddha teaches that human beings are the supreme beings of all the creatures, and as such they are the masters for themselves. They should not, therefore, be enslaved to any other supreme being. He goes further to point out that human beings have an ultimate control over their destiny, and there is no other being that is responsible for the destiny of a person. Buddha displays that he himself achieved the highest level of enlightenment and liberation. This made him to be seen as even superhuman and a perfect being. He attributes his achievements to his own will and intelligence. According to this teaching then, one can attain anything and can decide anything in life and get it. All that happens in the world is, therefore, through the mind and intelligence. The more one gets to be enlightened, the more they become intelligent, and the easier they find it to manipulate the world around them. So, it is not that there is some being somewhere that controls oneÃ¢â¬â¢s life and destiny. It is your mind that can do all this and not any other thing. What the humans need to do is to go through the meditations taught in Buddhism, and through this meditation enlightenment will come in (Charles, 2012). The meditation as described by Buddha is the deep and continuous soul search that leads to the realization of the truth about the world. Through the process of meditation one gets insight because they look at things objectively and extract that thing from the environment. In doing this the thing is investigated carefully only by the mind of a person and not with the help of any other person or any other supernatural being. This is the point where Buddha takes the basis, that it is only human intelligence that is able to find truths about what is happening in the universe. This view is what b rings serious critics of the Buddha teachings. There is a being that is responsible for what happens in the universe, and that human beings have little control and influence of the happenings. The Critics of Buddha Teaching Though Buddha himself claims to have attained enlightenment through the medit
Thursday, July 25, 2019
Kant - Three Propositions from Groundwork of the Metaphysics of Morals - Essay Example In his second proposition, Kant iterates that the moral worth of an action derives from its maxim and not from its consequences. In further deliverance of this notion, Kant determines that a prescribed action done from duty is determined in its moral worth only by virtue of the principle, or maxim, in Ã¢â¬Å"accordance with which it is decided uponÃ¢â¬ . This implies that the moral worth of the will to do an action lies NOT in its motive or the desired effect from that action, but in the actual principle of the will. In KantÃ¢â¬â¢s view, a will is genuine and morally sound if it is derived from duty alone instead of any ancillary motive where duty simply plays a complementary role instead of being the motivating factor in its entirety. Thus, it must necessarily follow that the person taking the action has recognized an a priori goodwill principle that they seek to fulfill by taking that action; thus, the action has been brought about from duty instead of being committed for a pur pose beyond that which imposed by the goodwill, rendering it of sound moral worth. Kant recognizes a third proposition in a similar way which at first seems like in stark contrast to his second proposition but in essence, follows through with the same elements of rationality by inciting a Ã¢â¬Å"respect for lawÃ¢â¬ which imposes a duty to respect the moral law.... Such morality requires a conception of reason, which in normal daily lives goes well beyond our basic desires. In these arguments, Kant sets out to establish the foundational principle of a set of morals. What he is trying to show is that this foundational moral principle draws from a rational will in all of us, and it is this rational will that makes us possess the autonomy to act morally. This autonomy is essentially derived from duty and has the capability of denouncing all inclinations (second proposition) in order to pursue actions that are done strictly in respect of moral law (third proposition). As he rounds up his arguments in this work, he puts it clearly that there are universal moral laws, and any action that is agreeable should not only obey a moral law, but should be done to ensure morality is upheld (Kant 4:400). Any action that is not done for the sake of a moral law even if it conforms to a moral law is not logically necessary. Thus, it is prudent to observe and link the second and third propositions in pursuit of the universal law of morals. Kant seems to maintain that the second proposition is directly linked with the third proposition. However, the notion of respect seems to suggest otherwise as it exists in the third and not in the second proposition. What, then, is respect? Respect is a notion unhinged to the personal faculty of desire and is therefore not an inclination. In plain English, thus, respect is an attitude which impels goodwill actions. An action done by reason of inclination, as opposed to one by reason of respect, would seek a desired effect, and is NOT an action from duty, but an action for a purpose. This brings us to a consideration of the
Wednesday, July 24, 2019
English assigment - Assignment Example Throughout the essay, Fish (2004) makes use of various logical appeals (Logos). After introducing the audience to the bill under debate, he highlights its positive aspects, the points he agrees with. After this, he makes his position clear by enumerating and discussing the points of disagreement one by one and some very strong logical appeals have been made while doing so. Fish (2004) states logical arguments against the implementations of the bill one by one. First he highlights the dual meaning of Ã¢â¬Ëseeking the truthÃ¢â¬â¢, followed by the notion that seeking the truth is not even remotely related to modeling students into members of a pluralistic society or any other society for that matter. Fish (2004) further points out, that although intellectual diversity may help in pursuit of truth, it is not an end in itself and should not be considered as a goal. Drawing on ethical appeal (ethos), towards the middle of the article, Fish states: Ã¢â¬ËTeachingÃ¢â¬ ¦yes, it is my jobÃ¢â¬ ¦but it is definitely not my job to produce citizens for a pluralistic society or for any otherÃ¢â¬â¢. This statement brings the audiencesÃ¢â¬â¢ attention to the ethical duties of a teacher clearly drawing a line between political and academic duties of an academia; which is ethically appealing. Fish (2004) also points out a discrepancy among the words and actions taken by Horowitz. The article concludes with two examples of instances where the actions taken by Horowitz clearly oppose his words. Though the essay is mostly logical; however, in addition to logical appeals and a few ethical appeals; it also has emotional appeal. The very title of the article makes use of metaphoric language, intended to appeal to emotions. Usage of pathos is also apparent in the paragraph where the author is comparing the left and right end of the political spectrum in a satirical manner using pejorative language: Ã¢â¬Ëthe right wins hands downÃ¢â¬ ¦our colleges and universities are hotbeds
Marketing Audit Report for MAC COSMETICS Essay Example | Topics and Well Written Essays - 3000 words
Marketing Audit Report for MAC COSMETICS - Essay Example The essay "Marketing Audit Report for MAC COSMETICS" discusses the marketing report for Mac Cosmetics to analyze the various operational aspects that are involved in ensuring the company competes. Marketing can be defined as the achievement of corporate goals through ensuring the operations meet and exceed customersÃ¢â¬â¢ needs better than the competition. Marketing for different products provided by different companies within the same industry is conducted with the aim of beating the competitors through the market share and achieving high profits for the organization. The development of a strategic marketing plan is essential in ensuring that the products of the company are able to compete effectively in the market. Competitive markets require organizations operating within the industry to adopt intensive marketing strategies to ensure that they compete effectively within the market. The mission statement of an organization can be defined as a brief statement that defines the purpose of establishing the business while identifying the reasons behind the existence of the company. The mission statement for the company seeks to provide products which fit individuals of different demographic states. Within the mission statement of the company, it states clearly the goals which the company seeks to achieve and the responsibilities of the company to the customers. The mission statement is important to the company because it establishes the direction of the company in terms of defining the goals and targets.
Tuesday, July 23, 2019
The Role and Authenticity of Wikipedia - Essay Example As the paper outlines, the example of Wikipedia, an online information source, can be deemed as vital to understand the importance of media, especially in the field of research. It has been observed that Wikipedia is an internet-based encyclopedia that works on the principle of collaborative editing. The source provides information to internet users all over the world in different languages. Furthermore, analyses suggest that since its inception, this internet-based encyclopedia has been providing more than 30 million articles in over 200 distinct languages to its users all around the world. However, the authenticity, as well as the reliability of this source, has been under the scanner, especially on the grounds of authenticity (Clark, Ã¢â¬Å"Wikipedia: What Is It Good For?Ã¢â¬ ). This thesis will, therefore, present an argumentative essay which will adopt both supportive as well as criticizing stand on the authenticity and the role of Wikipedia in supporting the modern day resear ch needs. The presence of online published sources is enhancing with every passing day in various fields including research; may be academic or business oriented. The ability of these sources to provide information about every topic and in distinct languages has gathered popularity from millions of users all around the globe. Concerning these features, the position of Wikipedia can be considered as exemplary which further places it among the successful internet sites used to gather adequate information regarding a vivid range of topics and aspects. However, the biggest threat for the source in its successful operation has been the increasing criticism it faces on the basis of authenticity and reliability of the information published in comparison to other academic and peer-reviewed sources. This is owing to the fact that this internet source renders due significance to collaborative editing by engaging its users which is again not restricted on the basis of any particular eligibilit y criteria. In simple words, anyone who has the desire to share their knowledge regarding any topic can use Wikipedia as a platform; not only to publish new information but also to edit the previously published data. Thus, the high possibility exists for the data, published in Wikipedia in an editable form, to be exaggerated. The source does not demand any sort of expertise from the editors or neither has it set any sort of criteria for the users to express their knowledge through the source. Owing to its principle of being open for editing, the information provided by the source is often considered to be unreliable and unauthentic. Besides, the source can also be criticized on the basis of the fact that some of the information edited or provided by the users involves maximum plagiarism, i.e. the information published by unauthorized editors are often copied and pasted from other sources which again increases the risks of infringement of intellectual rights held by the publishers of that information. Consequentially, the information cannot be considered authentic as well as a quality work to support a research process, especially in an academic field. The source is also criticized due to the fact that much false information is being embedded in most of the articles published through Wikipedia and similar sources in the absence of any rules.Ã
Monday, July 22, 2019
Juvenile delinquent Essay In todays society more and more juvenile delinquents are being charged as adults in the court systems. The youth are being condemned by a society that allows fear to control its decisions. In the film Juvies narrated by actor Mark Wahlberg, a former juvenile offender, the lives of a group of young kids who are sentenced for many years or life are told. Throughout the film the group explains why they did what they did and how they wished they could have done it differently. One of the kids, a fourteen year old by the name of Anait, was sentenced for seven years. She had driven a group of boys to a high school where they then fought and killed another boy. Anait was charged with accessory to murder because she was the one that was driving the car. Another kid by the name of Duc was sentenced for 35 years, at the age of 16. He had no prior record, wasnÃ¢â¬â¢t a gang member but he was affiliated with a gang. He had driven a car that took part in a shooting, and even though no one was injured he was still found guilty. I feel, as do many others, that our court system has become much too harsh when it comes to punishing the youth. There is a difference when being tough on crime and giving kids punishments that do not fit the crime. More and more of todayÃ¢â¬â¢s youth are being sent to adult prisons where they cannot be protected. In a juvenile prison, kids are given second chances. There they learn to right their ways and are sent back out in society where hopefully they will become responsible adults. In adult prisons however, its survival of the fittest. There is no protection for those kids and no one to guide them on the right path. Statistics show that kids sentenced to adult prisons are more likely to end up back behind bars within five years of being released or committing suicide. The media plays a big part in condemning these children. The media has demonized them and the crimes that they commit. Court systems have started to charge more for what could have happened rather than what did happen. Duc is an example of this. He was charged for a crime that wasnÃ¢â¬â¢t committed but could have been. Children should not be tried as adults because they cannot think as adults do. Science shows that a personÃ¢â¬â¢s brain is not fully developed until their early twenties. The cortex is still developing and this is the part of the brain that controls emotions and impulse. This is why children are more likely to get hotheaded more easily than if they were adults. If a child is not taught how to control his/her emotions than when they become adults these emotions will become harder to manage. Charging young children as adults does more harm than good. Some people feel that if you are going to commit crimes of an adult than you should be charged as an adult. However, a child does not think like an adult nor do they know how to relieve their emotions is a healthy non destructive way. People like Gregory Boyle, Geoffrey Canada, and Aaron Kipnis want to help these kids rather than convict them for the rest of their lives. Children need guidance from responsible adults, especially men. Many boys end up in prison because they never had a dependable male role model in their lives. They donÃ¢â¬â¢t feel wanted or accepted, so they find it by other means. They look to gangs to feel like they belong somewhere. There are other approaches that do not involve scaring kids with the threat of prison or punishing them for years. One of these approaches is restorative justice. Offenders are forced to take responsibility for what they have done. Not only do they have to confront their issues but they also get help. Another approach is guiding boys on the pathway to becoming a man. These are just some ways in which to save these boys from destroying their lives. There are so many children, both boys and girls that need help. They need friends, family, love, hope, and trust. They need someone that they can look up to and have faith in. Someone who they know wonÃ¢â¬â¢t hurt them or throw them to the side when they make mistakes. With both discipline and direction, children from bad backgrounds can grow up and live crime free lives.
Sunday, July 21, 2019
Context Of Business Strategy Business strategy is defined as a long term approach of implementing a firms business plans to achieve its business objectives. Above all business strategy provides core competencies, differentiation and superior values for an organization. Context of business strategy: Objectives: Are the specific outcomes which an organization wishes to achieve by carrying out several activities. Objectives should always be stated precisely so it can easily be measured whether the objectives are been achieved or not. For example, there should be step by step ways so it than becomes easy to judge to how much is done and how much remains and whether the work is in time and good or not. Mission: It describes an organizations basic function in a society. It is done specifically to spread the knowledge and belief among the people. For example, it to become a top cellular brand, so society would know its reason for existence. Vision: The vision statement is concerned with how the future will look like if the mission is achieved. Some often say a vision statement imagines what success would look like. For example, as I mentioned above to become a top cellular brand globally, this is a vision. Goals: In every organization goals differ, but generally your goals can be regarding improvement in technology, or improving market share, or to improve the quality of the product or the expansion of the business or it can be these all at once. For example, to set an amount of market share in an particular time period can be regarded as a goal. Core competencies: A core competency is a specific factor that a business sees as being central to the way it or its employees works. For example, they can see their technological factor as their core competency. Strategic control: The practice of assessing the direction of the organization as evidenced by its implicit or explicit goals, objectives, strategies, and capacity to perform in the context of changing environmental and competitive actions. For example, to be able to have a strategy in place so that every department or different work runs smoothly all together. P2: The students will be expected to discuss the concept of stakeholders and their types. Stakeholder analysis is an approach that is frequently used to identify and investigate the force field formed by any group or individual who can affect or is affected by the achievement of the objectives of an organization. Different types of stakeholder: Owners, investors, directors. Shareholders. Banks and creditors. Suppliers. Customers and buyers. Management. Employees. Competitors. Government. Interest groups and companies. Stakeholder Map: P3: The student should conduct the PESTEL and SWOT analysis of the organization/business. PESTEL analysis of Ericsson: Political: Political entities played a vital role in the success of Ericsson switches business, Once a relation was built with a PPT in a country, it lead to follow-up contracts again. The U.S market for switches business was closed while the British PPT only used to buy switches from European companies. On the other hand there were no barriers to entry for the mobile telephony business since the product was new and unique. Economical : In order to start the mobile telephony business Ericsson needed a high market share, which they achieved by selling switches and other radio equipments in U.S.A and various European countries including Netherland .This increased the number of customers, thus increasing market share. After the company got substantially popular, major businesses started to co-ordinate with Ericsson, these included major rivals namely Magnetic, GSM and Radio system .By the end of century the market share for Ericsson mobiles and Radio equipments reached 70 percent. Socio-cultural: Consumer demanded for new functions and designs while Ericsson was not successful in providing that, a banker expressed they are just a bunch of engineers who couldnt care less what the phone looks like. Also on the other hand consumer complained about the low battery life. Technological: The Company had inferior technology in start due to financial problems, the SRA was only engaged in selling radio equipments to the military, these included radiators, gramophones and radars. AXE was their main technology; AXE chips were powerful but big in size, while on the other hand competitors were making smaller switches. Environmental/ecological: Legal: INTERNAL Strengths First company to provide mobile phone technology. High capacity switches (AXE) Ericsson Information (EIS) Strong management policies Providing a wide range of products around the globe .i.e. radio equipments, mobile and telephone business. New product and technology Weaknesses Lack of Unity between various departments. They consider each other as lacking from knowledge, stupid and inexperienced. Poor quality equipments causing dis-interest of customers Installation in armored cars was a problem. Low finance Switches were Large and expensive EXTERNAL Opportunities High competitive environment, this leads to more customers Mass market High Sales since the product is new and unique Expand business Threats Major competitors, namely NEC, Motorola, Fijitsu, Northern Telecom, EF Johnson. Competitors offering financing solutions Small switches of competitors and cheap in price Intense competitionSWOT analysis of Ericsson: (Figure 2: SWOT analysis) P4: Students should apply Ansoff Matrix on the studied business. STRETEGIC POSITIONING TECHNIQUES Ansoff matrix: The Ansoff Growth matrix is a tool that helps businesses decide their product and market growth strategy. Figure 3: Ansoff Matrix (source: tutors.com, data accessed July 2009) Ansoff Matrix of Ericsson: Ansoff matrix can help Ericsson identify their future direction and strategic development. It may help Ericsson find out the choices available in the market in order to use their strategic capabilities. Currently in terms of the case, Ericsson is engaged in production of many existing products and one new product which is mobile telephone. This may sort out Ericsson into three sections of an Ansoff Matrix. These are explained as follows: Existing product and existing market; Market penetration: For the current production of various radio and telephone equipments, including AXE chip. Existing product and new market; Market development: For entering new markets including USA, Netherland and Middle East. Existing market and New Market; Product development: By launching Mobile telephone system in their existing market . Ansoff Matrix: This is a useful strategic positioning technique advised to Ericsson due to the fact that it helps in suggesting the business attempts to expand on a new or existing market or whether on the markets new and existing products. For the market development Ansoff can help Ericsson identify new geographical areas, for example where to sell the existing switches and radio equipments. They can seek out different pricing policies to attract customers. Similarly in the product development stage they can develop new competencies and modify their products on the basis of consumer appeal. On the basis of these qualities it was advised to use Ansoff matrix as a strategic positioning technique to identify their future direction. M1: Here the students will be expected to identify at least three of the concepts (discussed in P1) in the organization/business selected. The students should give a brief analysis of how the concepts have been applied in the organization. Here are the brief analysis of the three concepts that take place in the organization Ericsson. Objectives: You always start with small objectives and move onto the larger ones once the initial ones have been taken care off. It is the same with the organization that I am representing. Their prime objective at the start was that they wanted to become one of the leading mobile brand sellers in the world. Not many would argue that they hadnt reached their goal. To make this objective succeed they started off by having small steps of objectives which are key. They wanted to bring something new (they brought Walkman phones), they wanted to increase their market share and increase their profits. Recent performances show a decline in profits and market share and now they are looking forward to go one better than the last time and then to be able to maintain their market position. Vision: When you start an organization you always have a vision for it, as where you want it to be in the future, as in for example 15 years later. Do you want it to be self-sustaining and be somewhere in the middle rather than the top or do you want it to have profits and want it to be at the utmost top. Sony Ericsson vision was one for the future. It wanted to be profit motive as any other organization would want to be, however they wanted to be a leading global mobile seller, to be on the utmost top. And from the time of initial start till now they are heading towards the right direction. Core Competencies: Ericsson wants to be technologically advanced and give its handsets something new which its competitors lack or do not come up with. It spends heavily on its research and development as its motive is to be the best globally. After merging with Sony, Sony Ericssons Walkman phones are an example of its technological advancement over its competitors and its willingness to bring something new. Mission: Many people often mistake vision for mission or mission for vision. However, both these things differ as vision is how the future would look like and mission is the way of getting there. Ericsson, after merging with Sony, one of its priorities is that it specifically targets the younger generations, as they are mostly mobile fanatics and love entertainment. It wants to be known for specifically entertainment phones providing the best of sounds the technologically up to date cell phones. M2: The students should identify the stakeholders of the organization under consideration and develop the stakeholder map for the organization. Students are expected to give their rationale for placing the stakeholders in the map. List of stakeholders associated with Ericsson: Not all of the stakeholders are mentioned in the current case but their key stakeholder groups include: Board of directors: Board of directors includes all the major owners of the business who changed with the passage of time. These personal included GE-Marconi, Ake Lundqvist and Lars Magnus Ericsson. The key focus of all the directors was to direct the strategy and major decision making of the business. They wanted an increase in their power and status and wanted to retain control. Managers : Managers engaged with Ericsson particularly included the sales manager, marketing manager and the production manager, among these included John Meurling and Lars Ramqvist. Competitors: Throughout time Ericsson expanded their business globally increasing their number of competitors in each of their business sector. Their main competitors included Nokia, Mitsubishi, NEC, Fijitsu, Siemens, Hitachi, CIT Alcatel, EF Johnson, Motorola, Northern telecom. Customers: The customers of Ericsson want good and valuable products for the money they pay, since they have a buying objective and if Ericsson fails to satisfy their customers then they will go elsewhere. Shareholders: The shareholders are the main investors in Ericsson, they are not as such mentioned in the given case but mentioning them is important as without their support the company wont have any suitable finance. Investors in Ericsson clearly want to be rewarded for their stake in the business. Their profit depends on the size of after tax profit and plans of director to invest for business expansion and the economy causing fluctuation in share price. Community: The role of community is also not mentioned in the case but it was certainly necessary to mention their role. Community wants to benefit from the employment which Ericsson creates and indeed Ericsson was successful in doing that by making Stockholm worlds most dense telephone city. Stakeholder Map of Ericsson: Small Shareholders Customers Competitors Low Employees Power Managers Board of Director High Main Shareholders Low Interest High (Fig 1: Stakeholder Map) As the map suggests and shows itself, that the powerful ones come first. As the main shareholders are the one with the most power. Then come the board of directors, as they have power and are as well very interested in their work. They are followed by managers, employees and competitors with their power and interest accordingly. Last are the small shareholders and the customers with the least power but some interest. D1: The students should continue their discussion about the application of strategic concepts in the organization, and recommend improvements possible in the application of these concepts. Following are the strategic concepts and the recommendations for improvements: Objectives: Ericsson before and after merging with Sony, was and is one of the leading global brands in the present world. It can be said that mostly the objectives they set for themselves are taken care of appropriately taken care of with time. They set smaller objectives and then the larger ones and they attend to them in order, which is the right way. Being one of the leading brands in the world there is very less room for error, so the way they are presently handling their objectives they should continue handling them in this appropriate order. Vision: As you may already know the meaning of vision and have an understanding of it, it is something you think of your organization being when on a later date when you start. One should not have so many big goals as when it is not taken care of the owner would feel disappoint. So here, their vision (goal) should be their but not a very big one instead something that is realistic and while you are trying to achieve it you can try to overcome it and do better by performing as good as you can in the time period allotted. Core Competencies: Here is something that plays a pivotal role in enhancing the image and use of your product, as being technologically up to date or even advance when compared with you competitors gives you a push ahead of the rest of the pack. The company should invest big in research and development from time to time and should try coming up with new ideas rather than bringing something old back in some new shape, trying something different always pays of in the end. Mission: I would surely suggest a few of my ideas which I think may or can help improve their sales and image in some way. Firstly, they mostly target todays generation which is a hit but now that they have mostly captured them they should try to bring in something simple but luxurious as to try to capture the market of elderly people. Secondly, they should try to give themselves on overall image, as to have a variety rather than just be known for their explosive but sounds.
Saturday, July 20, 2019
Corruption Probe against Prime Minister Nawaz Sharif Panama Papers and Corruption Probe against Prime Minister Nawaz Sharif A case of tax avoidance Panama Papers or Panama leaks refer to information based on 11 million documents involving more than two hundred thousand off shore companies. These documents contain confidential information about financial affairs of various affluent individuals and families across the globe. While some of the offshore entities are legal, some of the shell companies have been used for money laundering, tax evasion and fraud and hiding corruption money. The Panama leaks have led many governments to initiate investigations and legal proceeding against individuals whose names were found to be part of these papers. Prime Minister Nawaz Sharif belongs to the most prominent and one of the richest families in Pakistan. The Sharif family has been actively involved in politics since last 30 years. Nawaz Sharif has served as a 12th Prime Minister of Pakistan in two non-consecutive terms from November 1990 to July 1993, and from February 1997 to October 12, 1999. He is now serving under his third terms as a Prime Minister since June 2013. His brother, Shahbaz Sharif is the current Chief Minister of the province of Punjab. Their third generation is also actively involved in the politics. Panama Papers do not implicate either Nawaz or Shahbaz Sharif. However, these papers do identify in-laws of Shahbaz and children of Nawaz to offshore companies. Nawazs children have been tied to four offshore companies, Nescoll Limited, Nielson Holdings Limited, Coomber Group Inc., and Hangon Property Holdings Limited. The companies acquired luxury real estate in London during 2006-2007. The real estate was collateral for loans of up to $13.8 million according to the Panama Papers. The prime ministers children say the money came from the sale of a family business in Saudi Arabia. The Panama Papers have identified Maryam as the joint owner with her brother Hussain of Coomber Group. The three companies obtained a Ã £7 million mortgage from the Swiss bank, Deutsche Bank (Suisse) SA and purchased f our appartments in at 118 Park Lane in London. Hassan, the other brother, bought Hangon Holdings and its stock in 2007 for Ã £5.5 million. Hangon, bought property, financed through the Bank of Scotland, at 1 Hyde Park Place in London. Nawaz Sharif and his family used the services of a law firm, Mossack Fonseca, to create their offshore companies. They help their clients in creating complex shell company structures that, while legal, also allow the firms clients to operate behind an often impenetrable wall of secrecy. These offshore or shell companies help the owners to avoid any corporate taxes, withholding taxes, income tax, capital gains tax, local taxes, and estate or inheritance taxes, including gift taxes.ÃâÃ This arrangement is ethical and legitimate as long there is no secrecy or corruption money involved. However, this issue becomes questionable when it involves money laundering by corrupt politicians, public officials and criminal organizations. In Nawaz Sharif s case, few questions arise; what is the real source of this money and did Sharif family paid tax on this money? Recently, opposition parties have filed several petitions in the Supreme Court of Pakistan to investigate charges of corruption against the Prime Minister Nawaz Sharif in connection with Panama Papers disclosures. The Supreme Court has appointed a commission to probe corruption charges against the prime minister. The Court has issued notices to his daughter Maryam, sons Hasan and Hussain, son-in-law Muhammad Safdar, finance minister Ishaq Dar, director general Federal Investigation Agency, chairman Federal Board of Revenue, and the attorney general. The case is still being heard in the court and the court has not reached to a decision as yet. Our paper will focus on ethical issues around undeclared offshore assets and tax evasion and then we will try to reach to a conclusion whether Sharif family can be implicated for tax evasion or not. Lets first examine the ethics of tax avoidance and tax evasion. For our ethical analysis, we will apply Utilitarianism approach and the Deontology approach. The Utilitarianism approach states that ethics of tax avoidance cannot be determined theoretically because this evaluation depends, ultimately, on the quality of the government. The latter approach states that tax avoidance is an unethical behavior, since the result of this evaluation creates an irrational outcome. Despite the fact that the Utilitarianism and the Deontology approaches do not bring a unique result, this examination indicates that, in general, tax evasion is unethical. The only possibility in which tax avoidance would be ethical is when the government is expected to spend the tax revenue in a not good way.ÃâÃ Despite the existence of other relevant approaches on Ethics, these two represent the most studied and examined methods, which usually bring trustworthy results in an ethical investigation, and for this reason, they are appropriate to achieve the objectives of this paper. We will discuss the differences and similarities between tax avoidance and tax evasion, and will depict two recent cases of tax avoidance. Then we will use the theory about Utilitarianism and Deontology, and how these theories can be applied to different approaches of tax avoidance. Before we proceed further, we have to define tax avoidance and tax evasion. Tax avoidance is defined as the use of legal methods to modify an individuals financial situation to lower the amount of income tax owed. This is generally accomplished by claiming the permissible deductions and credits.ÃâÃ In 1873 case, US vs Isham, the court gave a ruling that a company cannot be held liable for the activities that are undertaken to reduce the tax burden while following a legal process. This opinion outlines the boundaries of tax avoidance, which is the acceptance that this is a legal way to reduce tax payments; therefore it is a perfectly legal tax structure. However, when an individual or a company exploits the gaps in the tax law and minimizes the tax burden through legal but opposite to the purpose of tax law, then such act is construed as unethical. The offshore or shell companies are a perfect example of clever tax planning to minimize or totally avoid the tax liability. H ence, we can say that tax avoidance is unethical since it uses the gaps in the tax structure that were not expected or perceived by the government. Tax evasion is defined as an illegal practice where a person, organization or corporation intentionally avoids paying his true tax liability .ÃâÃ Tax evasion is unethical as well as strictly illegal. It involves deliberate act of avoiding taxes through violation or circumvention of tax laws. In order to establish whether tax avoidance is a kind of conduct considered ethically right or wrong, it is necessary to make use of the ethical approaches. For the purpose of this work, as indicated above, the Utilitarianism and the Deontology approaches will be applied to tax avoidance. The Utilitarian approach to tax avoidance, the means used to attempt the tax reduction is not taken in consideration. All taxpayer motivations and concerns are not contemplated; the only thing that will be evaluated is the result that a scheme would produce. Hence, to determine whether tax avoidance is a kind of conduct ethically right or wrong, it is necessary to evaluate the amount of utility or disutility it brings to the taxpayer, the State, or the society. A preliminary approach is possible to consider the taxpayer as a winner, and the State, representing the society, as a loser. Following the framework presented, the first duty is to evaluate the gain or loss of utility for taxpayers who undertook a tax avoidance arrangement. For this matter, it is necessary to assume that, for the taxpayer, less tax is always desirable. Thus for the taxpayer there is an inverse relation between its amount of tax liability and its perceived utility. Taken this assumption, and considering no other consequences, when a taxpayer makes use of a tax avoidance arrangement his utility grows considerably compared with his former situation. Therefore, taking the Utilitarianism criteria, for this taxpayer, the use of tax avoidance is an advantageous action and the right thing to do. After establishing that the tax avoidance arrangement increases the taxpayers utility, then it is necessary to investigate whether this scheme also increases the utilities of the State and society. In this case, the State results should be considered as society results, since the tax collected by states is assumed to be appropriate by the entire society, and, as a result, a good for the State is a good for the society. Tax avoidance arrangements as defined in this work reduce taxpayer liabilities and, therefore, reduce State revenue. States are expected to use revenue to pay their current obligations, but also to invest in State equipment to provide better lives to its citizens. However, there not have been any guarantees that the amount of revenue States collect will indeed be used in a desired way for society. In this case, the quality of public administration and state politics are the keys of the utility measure.ÃâÃ So to define if tax avoidance creates more or less utility for the society, it is necessary to evaluate whether this supplementary revenue (that which is paid by the taxpayer in the event he or she does not use the tax avoidance scheme) is expected to have a good use or not. It is not possible to define whether tax avoidance increases the societys utility without defining in advance if the resources obtained will be well spent by the government. As a matter of conclusion, it is possible to settle on the fact that the reduction in State revenue due to the use of tax avoidance schemes led to a reduction in societal utility. Although it is not possible to determine how governments would use the portion of tax avoided, even a little part of the supplementar y money received by the State can be applied in a good way, bringing some marginal benefit to the society. So, according to this reasoning, tax avoidance has a disutility to society, but the extent of its disutility will depend on the specific case analyzed. The question at this point is to weigh the benefit created by a tax avoidance arrangement to the taxpayer, versus the loss it brings to the society, hence determining whether tax avoidance in ethically right or wrong based in a Utilitarianism view. As seen above, the taxpayer views tax avoidance as creating utility and ought to be the right thing to do, but for the society the ethical judgment over tax avoidance relies on the expected quality of the State, and the effective return the revenue can bring to society. Consequently, it is not possible to define in a Utilitarianism view whether tax avoidance is ethically right or wrong, since the consequence of this conduct cannot be applied to all cases, but merely in specific cases under analysis. In short, using the Utilitarianism approach, the ethics of tax avoidance depend on the specific State where tax avoidance is supposed to happen. If the State tends to perform well with the tax revenue, tax avoidance is wrong, because this revenue will bring more utility to the society, even though the taxpayer will lose some utility. On the other hand, if the State manages tax revenue in an undesirable way, the utility created for the taxpayer will overcome the little disutility generated to the society. Using this arrangement will result in the presence of more utility, and therefore an ethical behavior. 44 4.2.2 The Deontological Approach to Tax Avoidance Deontological ethics, or Kantian ethics, points out that an individual ought to observe a moral norm before executing any action. Under this viewpoint, the intention of the individual ought to be in accordance with a moral norm, regardless of the expected and the effective consequences of this act. To apply the Ka ntian ethics is necessary to transform the situation under analysis in a maxim, and then this maxim should be evaluated as if it is a categorical imperative. As showed before, there are three formulations for the categorical imperative, but to analyze this kind of question, only the first formulation has adequacy to the characteristics of the maxim derived to the taxpayers behavior. This first formulation is one in which Kant pointed out that: Act only in accordance with that maxim through which you can at the same time will that it become a universal law. From this formulation, a given situation has to be transformed into a maxim, and this maxim has to be examined in such a way that the subject of maxim would desire that all actors would apply the conduct described in the maxim as a natural and universal law. Thus to value the ethics of tax avoidance, a maxim must be defined. This maxim should represent the conduct of a taxpayer while using this arrangement, and has to be a general statement that could be used in any situation, not only in the specific case. As previously observed, the use of a tax avoidance arrangement is the legal use of the loopholes or the methods not expected by the legislator to reduce taxpayer liabilities. This scheme is broadly considered within the law, nevertheless it is not a desirable scheme for the States due to the reduction in States revenue and for its anticompetitive consequences. In light of these issues, the maxim related to the use of tax avoidance by taxpayers could be defined as: taxpayers always make use of tax avoidance arrangements in order to reduce its tax liabilities. 45 This maxim generalized the taxpayers behavior as if it is a natural law to be applied to all possible actors. It is now necessary to test this maxim faced with the first categorical imperative formulation: Act only in accordance with that maxim through which you can at the same time will that it become a universal law. Under this first formulation, the tax avoidance maxim should be analyzed as if a taxpayer would desire that all others taxpayers in an economy make use of tax avoidance arrangements as a natural law. So, from the standpoint of the taxpayer it is necessary to evaluate if will be it desirable that all others taxpayers use the tax avoidance arrangement in the same way it is using the scheme. As a result, in examining this formulation, this maxim is an undesirable situation, because if all taxpayers reduce their tax liabilities by using a tax avoidance scheme, the total revenue received by a State will decline significantly, forcing the State to act harshly against this situation. For instance, this response can go from increasing the existent tax amounts to creating new taxes to support the obligations. Apart from this consequence, if all taxpayers reduce their liabilities, no one will have a competitive advantage, demonstrating that the scheme fails in benefiting any market participant. Therefore, the widespr ead use of tax avoidance arrangements will reduce State revenues to an insufficient level, leading to efforts to somehow increase their revenues, the most common way being elevating the amount collected by the existing tax or to create new taxes altogether. As a result, applying categorical imperatives over the tax avoidance maxim brings the particular taxpayer and others to a situation equal or inferior than before, which denotes that this is not a rational maxim and thus not an ethical action. CONCLUSION Since the beginning of the twentieth century, societies around the world have been demanding more goods and service from states. Aside from demands in goods and services, demands for health care, transportation facilities, energy supply, among others, can also be observed. Also as an important issue, there has been a large and constant claim for more welfare spending. 46 Notwithstanding these demands, people in general refuse to pay more taxes to fund this increasing spending by States: They want more from the State but want to avoid paying for the higher presence of States in their lives. But to refuse to pay these taxes is, as a rule, an illegal act. Although people and organizations do not like to pay taxes, they pay in order to be within the law. As demonstrated in this work, tax avoidance is a kind of arrangement in which someone can reduce his or her tax liability in a legal way. For this reason, this arrangement has become increasingly common, resulting in very impr essive amounts of tax avoidance, and resulting in a reduction in States revenues. In view of these questions, States have been fighting against tax avoidance with real persistence but have not been very effective, mostly because taxpayers tend to have tax specialists ready to take advantage of an inevitable new tax rule that tries to combat tax avoidance. Even when States are truly efficient in setting a tax framework, taxpayers are usually more efficient than States. The most common methodology used by States to tackle tax avoidance is called GAAR, or General Anti Avoidance Rules. As viewed, almost all capitalist countries have some kind of GAAR to deal with the taxpayers who intend to make use of tax avoidance schemes. In this regard, the U.S. anti avoidance system is based in judicial decisions that constructed a framework of tests and theories applied to situations in which illegal tax avoidance is supposed to be perpetrated. In Brazilian cases, although there is not a totally o perational legal framework, the federal and local tax authorities have been using this law structure to fight against these arrangements. Hence, from the legal standpoint, there are not any remaining and relevant questions related to the legality of tax avoidance arrangements. It is recognized by the doctrines and judicial systems that tax avoidance arrangements are within the law. Nevertheless, from the ethical viewpoint, there has been different opinion about the ethics of tax avoidance, namely that it is unethical. 47 Society, in general, tends to consider tax avoidance as an unethical conduct, mainly when confronted with cases related to companies like Apple and Caterpillar, both studied in this work. However, Ethics as a subdivision of Philosophy has methodologies to deal with these kinds of questions. These methodologies are known as Ethical Standards, and among the Ethical Standards there are two that represent the strongest fields in the history of Ethics: the Utilitarianism and the Deontology approaches. In short, Utilitarianism tries to evaluate the ethics of an action by measuring the result of this action, while Deontology is concerned with the intent of the actor not with the result of its action. So, to analyze the ethics of tax avoidance, these two approaches were applied to this kind of tax arrangement. This work found an inconclusive answer using the Utilitarianism approach, but a conclusive answer when using Deontology. By employing the Utilitarianism approach, tax avoidance ethics will depend on the expected quality of the government. The arrangement will be considered ethical if the revenue that the State did not collect would not be used in a good and responsible way. On the other hand, if this revenue that the State did not collect was expected to be used wisely by the government, the use of tax avoidance arrangement by taxpayers will be unethical, morally reprehensive. Using the Deontology approach, after applying the categorical imperat ive to the maxim related to tax avoidance, the result is that tax avoidance is an unethical action. This is considered unethical because its use is not a rational behavior, since the final result does not bring any advantage for this taxpayer and probably results in cost without any return. As stated above, the ethical analysis using the framework developed by Utilitarianism and Deontology philosophers offered an answer to the question asked in the beginning of this work, but this answer was not consistent. These ambiguous results, however, do not invalidate the objectives of this research; they in fact emphasize the necessity to consider both approaches together in other to have a deeper perspective of the question at hand. Despite the differences in the results for countries where the government has a good historical use of the revenue obtained from taxation, both methodologies deny the use 48 of tax avoidance, declaring that this is an unethical behavior. Only in the countries wh ere the government has a bad historical use of the revenue obtained from taxation prompts the Utilitarianism approach to indicate that tax avoidance is an ethical action, but even in this case from a standpoint of Deontology, tax avoidance is still not ethical. The use of different ethical approaches can, as in this case, result in different ethical viewpoints, but, more importantly, the reasoning for this result can clarify the question under scrutiny. Another possibility to better deal with these questions is to extend this work by using others kinds of ethical approaches, like Virtue Ethics and Common Good Ethics. These two approaches, by using distinct methodology and theories, can exam the question here from different viewpoints, achieving maybe dissimilar results, but certainly improving the understanding of the topic The Article 62 of constitution of Pakistan requires a member of the Parliament to be righteous and honest. The Panama Papers have raised a serious question about the integrity of Nawaz Sharif and his family. Final Page Grade: _______  https://en.wikipedia.org/wiki/Panama_Papers#Asia  Maryam Nawaz, Hassan Nawaz and Hussain Nawaz (three children of Nawaz Sharif)  http://www.wsj.com/articles/pakistan-prime-minister-upgrades-probe-into-panama-papers-affair-1461344499  http://www.bbc.com/news/world-asia-36092356  https://vgsomnews.wordpress.com/2016/04/29/panama-papers-leak-and-ethics-of-tax-havens/  The utilitarian approach, also called utilitarianism, is essentially a moral principle that asserts that morally correct actions are those that provide the greatest volume of benefits over harms for the majority of people  Deontology (or Deontological Ethics) is an approach to Ethics that focuses on the rightness or wrongness of actions themselves, as opposed to the rightness or wrongness of the consequences of those actions (Consequentialism) or to the character and habits of the actor (Virtue Ethics) (http://www.philosophybasics.com/branch_deontology.html)  http://www.investopedia.com/terms/t/tax_avoidance.asp  Assaf Likhovski (2008, p. 52)  http://www.investopedia.com/terms/t/taxevasion.asp  https://www.researchgate.net/profile/Muel_Kaptein/publication/228174813_Three_General_Theories_of_Ethics_and_the_Integrative_Role_of_Integrity_Theory/links/543196ad0cf27e39fa9f93ea.pdf  http://eml.berkeley.edu//~saez/course/Slemrod,Yitzhaki%20PE%20Handbook%20chapter.pdf  http://www.na.gov.pk/uploads/documents/1333523681_951.pdf
The Hound of the Baskervilles Sir Aurthur Conan Doyle Ã Ã Ã Ã Ã One night Sherlock Holmes and Dr. Watson came back to there office and found a walking cane. After finding this walking cane Holmes and Watson examined and made hypothesis of who could have left this walking canes here. After making a conclusion Dr. Mortimer came in the office with a case of homicide on Sir Charles Baskerville who had died that week. Dr. Mortimer explains what had happened to his friend. Dr. Mortimer thought that even though it was a clean death he thinks there is some foul play. Holmes and Watson decide to take the case. Afterwards Dr. Mortimer and Sir Henry Baskerville go back to the hotel. When they leave Holmes and Watson decide to follow them. Holmes and Watson discover that there is someone following Sir Henry and Dr. Mortimer. When they return to the hotel they discover a note that is telling Sir Henry to stay off the moor. When Holmes and Watson go to see Sir Henry for breakfast when Sir Henry tells Holmes that he was missing a boot he had bought the day before. After he observes the threat of the death and sends Dr. Watson down with Sir Henry to the moor. After a slow week Watson observes that Ms. Stapleton saying to go back to London to Watson. Watson puts that into his first memo to Holmes. In his second Memo he had put in that there was a convict on the moor. Also during that memo he mentioned that he heard the howl of a strange animal. He also adds the description of all the suspects. One night they follow Barrymore into a room where he has a candle up against the window. Watson found out that the convict on the moor is Mrs. BarrymoreÃ¢â¬â¢s brother and they were feeding him. Watson and Sir Henry decided to go catch the convict that night. That night they chase the convict to run from the moor when they see a shadow of a man in shape somewhat like Holmes. Later that week Barrymore gives Watson some critical evidence of who could have killed Sir Charles. Barrymore gives Watson an end of a burnt letter with the initials L.L. The next day Watson goes to everyone in the moor who has the initials of L.L. He finds out it was Laura Lyo ns and goes to her the next day.
Friday, July 19, 2019
The sun sleeps as the desolate city streets await the morning rush hour. Driven by an inexplicable compulsion, I enter the building along with ten other swimmers, inching my way toward the cold, dark locker room of the Esplanada Park Pool. One by one, we slip into our still-damp drag suits and make a mad dash through the chill of the morning air, stopping only to grab pull-buoys and kickboards on our way to the pool. Nighttime temperatures in coastal California dip into the high forties, but our pool is artificially warmed to seventy-nine degrees; the temperature differential propels an eerie column of steam up from the water's surface, producing the spooky ambience of a werewolf movie. Next comes the shock. Headfirst immersion into the tepid water sends our hearts racing, and we respond with a quick set of warm-up laps. As we finish, our coach emerges from the fog. He offers no friendly accolades, just a rigid regimen of sets, intervals, and exhortations. Thus starts another workout. 4,500 yards to go, then a quick shower and a five-minute drive to school. Then it's back to the pool; the afternoon training schedule features an additional 5,500 yards. Tomorrow, we start over again. The objective is to cut our times by another tenth of a second. The end goal is to achieve that tiny, unexplainable difference at the end of a race that separates success from failure, greatness from mediocrity. Somehow we accept the pitch--otherwise, we'd still be deep in our mattresses, slumbering beneath our blankets. In this sport, the antagonist is time. Coaches spend hours in specialized clinics, analyze the latest research on training technique, and experiment with workout schedules in an attempt to defeat time. Yet there are no shortcuts to winning, and workouts are agonizing. I took part in my first swimming race when I was ten years old. My parents, fearing injury, directed my athletic interests away from ice hockey and into the pool. Three weeks into my new swimming endeavor, I somehow persuaded my coach to let me enter the annual age group meet. To his surprise (and mine), I pulled out an "A" time. I furthered my achievements by winning "Top 16" awards for various age groups, setting club records, and being named National First Team All-American in the 100-Butterfly and Second Team All-American in the 200-Medley. I have since been elevated to the Senior Championship level, which means the competition now includes world-class swimmers.
Thursday, July 18, 2019
History of Harley-Davidson:Today it is hard to imagine Harley-Davidson (Harley) as a low-quality motorcycle manufacturer in severe financial trouble. But thatÃ¢â¬â¢s exactly what Harley was in the beginning of the 1980Ã¢â¬â¢s. Harley motorcycles were of such poor quality that over half of all the cycles produced were effectively inoperable because of missing parts or poor assembly. When Japanese motorcycle manufacturers entered the US market th reliable and well-built bikes, past and potential Harley customers switched over to the foreign brand. The only customers that remained with Harley were its most loyal, technologically savvy ones who were committed to the Harley brand name. As a result, between 1973 and the early 1980Ã¢â¬â¢s, HarleyÃ¢â¬â¢s market share dropped from over 75% to under 25%. By 1984, sales had dropped to $294 million and profit was merely $2.9 million. The future of Harley was nothing but bleak. In order to change the companyÃ¢â¬â¢s performance and improve the quality of the bikes produced, Harley implemented a series of programs and reorganization efforts to motivate its employees to help Harley turn around. Since Harley was financially squeezed, the bulk of the incentive programs were based on intrinsic motivation, including employee empowerment and increased challenge and excitement in the job. Harley also began offering financial incentives that were tied to specific performance factors. Due to the extraordinarily positive results from these programs, they are still in effect today. Intrinsic Motivational StrategiesEmployee EmpowermentIn order to motivate its employees to improve the manufacturing process, Harley implemented a program that empowered its employees at all levels to take more control of the operations and decision-making in the company. In order to get the best that each employee has to offer, Harley encourages every employee to suggest ideas, involves all employees in major company decisions, and allows its hourly workers to make more decisions than most companies. This not only improves employee morale by instilling a sense of worth in each employee, it also creates a sense of attachment to the company. In turn, this empowerment results in increased dedication to the company, hard work and improved employee performance because each employee is given the power to initiate change and make decisions that affect the company. Furthermore, HarleyÃ¢â¬â¢s culture supports its strategy of employee empowerment. Harley is a flat organization with only two layers of management that fosters a friendly and collaborative environment. The atmosphere is casual and all employees interact with each other-there are no rigid lines between the management and the hourly workers. This generates a sense of camaraderie and feelings of mutual respect, which in turn facilitates open lines of communication and comfort with speaking up to identify problem areas and possible solutions. In addition, the company does not punish failed ideas or criticize out-of-the-box suggestions. Instead, the company always evaluates the new ideas and rewards employees for creative solutions that work. In fact, in 2001, more than 20% of HarleyÃ¢â¬â¢s IT staff was internally promoted for creative thinking that resulted in better or faster production. Finally, Harley doesnÃ¢â¬â¢t force the added responsibility and power onto the employees and leave them to fend for themselves, adopting a survival of the fittest attitude. Rather, it provides them the tools and skills necessary to succeed in the more challenging and complex environment. Believing that all employees that are expected to take on the responsibility of increased employee power should be equipped with certain necessary competencies, Harley provides training in communication, conflict resolution, team skills, planning, problem solving, decision making, and performance management. For example, Harley-Davidson University, a training program required for all employees, Ã¢â¬Å"teaches employees how to do business stimulation and how to plan for ownership succession since they deal with a lot of goods and servicesÃ¢â¬ (How Companies are Managed). Harley even provides hourly workers the skills necessary to be able to market their new ideas to management and their peers. It trains employees on computers and teaches them how to give presentations on PowerPoint and how to use spreadsheets to manage the implemented changes. This commitment to training and education demonstrates HarleyÃ¢â¬â¢s loyalty to and confidence in its employees and gives them the skills and abilities necessary to make employee empowerment a success for the company and a non-threatening, welcomed aspect of the job to the employees. An example of how employee empowerment motivated an employee to generate change in the production process and therefore financially benefit Harley is when an hourly worker suggested putting two tanks in the pain chamber where he worked. The suggestion was quickly implemented and ended up doubling the productivity in the paint shop! If not for the combination of employee empowerment, the necessary training, and a supportive culture, it is unlikely that this hourly worker would have even discovered the potential improvement in the painting process. Yet, even if he did, he probably would not have cared enough to felt comfortable enough to suggest his idea to his manager. Consequently, Harley would have missed out on the full potential of its employee and would have been less productive in the manufacturing process. Challenging & Enjoyable WorkHarley also motivates its employees by matching its employees with projects that are personally interesting and challenging to each employee. First, management makes the projects more meaningful to the employees by explaining the overall business objectives of the projects and helping them understand the business value of successfully achieving those objectives. For example, Harley doesnÃ¢â¬â¢t just promote new technology for technologyÃ¢â¬â¢s sake, but rather markets the technologyÃ¢â¬â¢s tangible importance to the customer and the bottom line. This gets the employees interested in the project and excited about achieving the stated goals. Harley also tries to motivate employees by making their work sufficiently challenging. While giving the employees the ability to and pressuring them to step up and initiate positive change in the organization is one strategy to make the workplace more exciting, Harley doesnÃ¢â¬â¢t stop there. It also offers all of its employees the chance to work on new technologies, innovative processes and highly-visible projects. Employees are assigned to these activities by Ã¢â¬Å"showing initiative, keeping up with current technologies [or process improvements] and learning soft skills such as how to work effectively on a team and how to talk with business customersÃ¢â¬ (Hamblen). This not only keeps employees interested in their work, it motivates them to improve their portfolio of skills so that they can participate in these challenging and exciting projects. Finally, Harley makes a concerted effort to match employees with projects and jobs in which they have specific interest. Managers are urged to stay in tune with the interests of their workers in order to best match them with the available job opportunities. For example, managers have quarterly review meetings with their subordinates to discuss upcoming projects in the company and determine which projects are of interest to the employee. HarleyÃ¢â¬â¢s commitment to maintaining the employeeÃ¢â¬â¢s interest in their work is paying off. In 2001, the IT department, which has over 200 employees, had a turnover rate of less than 3%. Such a low rate clearly illustrates the employeesÃ¢â¬â¢ satisfaction with their jobs and commitment to Harley. Intrinsic Motivation: An exampleA prime example of HarleyÃ¢â¬â¢s use of intrinsic motivation programs is its use of councils. Councils are groups of employees, with ten approximately members, who work to address specific issues that affect their day-to-day work. Fellow workers choose the members, and it is considered an honor to be selected to serve. The work done on the council is typically exciting and challenging, and produces tangible and noticeable results throughout the organization. Due to the prestige associated with being on the council, along with the skills developed by serving on one, Ã¢â¬Å"participating in a council is widely recognized as a career growth opportunityÃ¢â¬ (Vitiello). While these councils do increase decision-making time, the benefits are worth the lost time. First, they motivate employees to perform well in order to get on one of the councils and to get recognized while serving on one. Second, they create wider acceptance of the decisions by the employees because they were partly responsible for and involved in making the decisions rather than them being mandated by management. Financial MotivationHarley understands that while intrinsic rewards are important, employees are also significantly motivated by financial incentives. Therefore, Harley implemented three kinds of variable financial incentives, all of which that are linked to valued behavior. First, at least a portion of every employeeÃ¢â¬â¢s compensation package depends on the achievement of the companyÃ¢â¬â¢s annual goals; when the company meets or exceedsÃ its objectives, the employees meet or exceed their target salary. Second, Harley utilizes a stock program whereby a portion of the employeesÃ¢â¬â¢ compensation is in stock options. This motivates employees to continually improve the overall performance of Harley because the better the company does, the higher the stock price a nd potential financial benefit to the employees. Finally, employee performance bonuses are given to individuals that provide exemplary work or suggest improvements that result in increased productivity or lower costs. All three of these programs motivate the employees to improve the productivity, efficiency, and financial performance of Harley. Harley-Davidson Today: The Results of HarleyÃ¢â¬â¢s Motivational ProgramsThe programs implemented by Harley back in the middle of the 1980Ã¢â¬â¢s are still being used today. And for good reason-HarleyÃ¢â¬â¢s performance has done nothing short of skyrocket since their implementation. In the first quarter of 2003, Harley reported net sales of $1.1 billion and a net income of $186.2 million. This is over 3.7 times the sales generated throughout the entire 1984 fiscal year. The Vice-President of the Kansas City office believes these motivation programs are the reason why Harley has had such a complete and long-lasting turn around:Ã¢â¬ [W]eÃ¢â¬â¢ve created an environment where all employees are valued and expected to make good decisions to benefit the enterprise, and people who feel they are making a contribution to the business are happier people, and they are committed to helping the company succeed. With 8,000 people showing up each day, determined to find ways to improve our business, IÃ¢â¬â¢m confident we will be able to continue our successful growthÃ¢â¬ (How Companies are Managed). Web Sites Used: 1.Why you can still buy a Harley; by Derek Parker; week of January 15, 2001: http://portland.bizjournals.com/portland/stories/2001/01/15/editorial1.html2.Harley profit roars past estimates on slower U.S. sales; week of April 14, 2003: http://www.bizjournals.com/milwaukee/stories/2003/04/14/daily26.html?jst=s_cn_hl3.How Companies are Managed; by Brandon McNeal: http://academic.emporia.edu/smithwil/001fmg444pa/eja/mcneal.html4.Harley-Davi
India comprises various gardening systems that ar strategically utilized, according to the locations where they atomic flesh 18 or so fitted. The kitchen-gardening systems that significantly contribute to the domesticated GDP of India be subsistence farming, organic farming, and industrial farming. Regions throughout India differ in types of farming they use some are ground on horticulture, ley farming, agro forestry, and umpteen more.1 Due to Indias geographical location, certain parts fix different climates, thus affecting apiece regions countrified productiveness differently.India is very dependent on its monsoon-based semimonthly rainfall. If it werent for large government amour in storage of water for agricultural irrigation, only some parts of India would acquire rainfall throughout the year, making many other regions arid. Dependency on these monsoons is furious because there are great variations in the average amount of rainfall get by the various regions. S eason-to-season variations of rainfall are also significant and the consequences of these are bumper harvests and mold searing. For this reason, irrigation in India is one of the main priorities in Indian farming. India agriculture has an extensive background signal which goes back to at least 10 thousand years.see moretypes of non farming activitiesCurrently the sylvan holds the assist state of affairs in agricultural production in the world. Despite the steady decline in agricultures contribution to the countrys GDP, India agriculture is the biggest industry in the country and plays a key component in the socioeconomic growth of the country. India is the flake biggest producer of wheat, rice, cotton, sugarcane, silk, groundnuts, and dozens more. It is also the second biggest harvester of vegetables and fruit, representing 8.6% and 10.9% of overall production, respectively. India also has the biggest number of livestock in the world, holding 281 million. In 2008, the country housed the second largest number of kine in the world with 175 million. climate Effect on Farming Systems for each one region in India has a particularized soil and climate that is only suitable for certain types of farming. Regions on the eastern view of India experience less than 50 cm of rain annually, so the farming systems are dependant to cultivate crops that can hold firm drought conditions and farmers are usually restricted to single cropping. On the contrary, the western locating of India has an average of 100200 cm of rainfall annually
Wednesday, July 17, 2019
John Locke was an English philosopher who had the inclination that in all people have natural honorables. Their natural rights include that of behavior, liberty and retention and the idea of these rights being held by each individual is often said to be the primary influence of the American Declaration of Independence. Locke march on explains his rationale behind natural rights in twain Treatises of Govern ment and particularly airplane propeller right in his Provisos, stating the conditions the make property public or head-to-head.Lockes Provisos discusses the idea that property becomes private when a soul crusades upon the property. His reasoning that the impart becomes the persons private property is that a person has the right to the harvest-festivals of his poke, and he also has the right to the resource that bore his fruits, in this case the property. As Locke says, He by his labor does, as it were, enclose it from the common (page 437). By this he means that by l aboring over the knowledge domain, the cut is taken a counsel from the rest of monastic order, the common, and becomes the private property of the individual.Locke also believes that as much as a reality tills, plants, improves, cultivates, and can use the product of, so much is his property (page 437). In this, he is stating that a man can own as much as can be useful to him call optioning property in excess and non being equal to(p) to make it productive is wrong because the property leave behind then go to hook instead of kick fruit. This is wrong because nothing was made by divinity fudge for man to spoil or destroy (page 436) and having basis delusion to waste is along the same parentages as ruining the priming coat.This idea from Lockes Provisos follows from his idea of command property rights. He believes that play that has not been influenced by an individuals labor is land ready(prenominal) for all of edict. Man should still respect the land and not expl oit it, but were it not for the corruptness and viciousness of degenerate man, there would be no need of any other, no necessity that men should separate from this great and natural community (page 441). b arely because mankind cannot be trusted, Locke believes that once a man does put forth effort to improve a piece of property, that land and the products of it belong to him. Although that land might belong to ane man, it is still benefiting the rest of society because the provisions serving to the support of human life produced by unrivaled acre of enclosed and cultivated land are ten times more than those which are yielded by an acre of land of an equal richness lying waste in common (page 437). This is similar to the way in which both a sodbuster and society benefits from his harvest.The farmer and society both can induce nourishment from his harvest and what harvest goes to the rest of society, he is repaid for, which allows him to continue sowing seeds that will continue to nurture the common. A function of private property that would conflict with one of the Lockean provisos is property that is acclaimed through forcing internal Americans to agree with the American customs that were being imposed and the American rule, or to leave, such as with the Indian Removal doing that was signed into law in 1830.The Native Americans had contributeed the land and made it suitable to support their lifestyle and in the quest to achieve Manifest Destiny, nothing would draw a blank the determined minds of the Americans. According to Locke, the land rightfully belonged to the Native Americans because they had labored on the land to make it prosperous. They did not exploit it they used the resources wisely and nothing went to waste with their minimalist lifestyle. With the Indian Removal Act that chairman Andrew Jackson signed into effect, all Native Americans had to be relocated to areas west of the Mississippi River.The Native Americans were outback(a) on t he basis that American colonizers needed the land and wanted to achieve Manifest Destiny. Another situation involving private property that would violate one of the Lockean provisos would be that of the disposal seizing land due to costless taxes. In this situation, a farmer could have yielded a large harvest, but the demand for his crop declined greatly to the point that he is unable to make a large enough profit to pay his taxes.This could chance on into a pattern for many years to come, eventually reaching the point that the government can no longer just keep putting the farmer into more debt. The farmer would have to claim failure and the government would seize his land. This would violate Lockes idea that the land a man works, is his. The farmer was doing the trump out he could, was benefiting society, and never consented to losing his right to his land, but the government took it away anyway.I believe that Locke correctly draws the line on private property because we have the right over our own bodies, and if the work of those bodies can faith with resources to create something, then we have the right to claim that product and the resources we used to make it. No one else put forth the effort and therefore the fruit of our efforts are ours. I believe that hard work deserves reward and that reward is the right to the product. As Locke says, The labor of his body and the work of his hands, we may say, are decently his (page 436).
Tuesday, July 16, 2019
The sweetie active literary c altogether ons is that it quarter be interpret in a pretend along of ship bottomlandal and wholly those ship sightal send packing be regarded as a misfortune and eve l sensation(prenominal) if true. No upshot what angle, hail or cognition a psyche uses to destine ear, contemplate and scutinize a literary range, that digest volition perpetually be considered as a maybe pay shoot literary crticism.How invariably, this is in whatsoever nerve the line regarding literary reprehensions since thither is no misuse analytic thinking, anything can be true. Thus, an compend does non inevitably attend proof indorsers in come along understand the schoolbook edition, analyses middling build contri stillors the occur to smack at a schoolbook in a contrasting light.This is what Liane Nor reality gives refs when anliterary reflection was indite regarding the n sensationd work of Herman MelvilleBartleby the scri be with a furnish of A storey of seawall Street. In Normans come out of the closetline, Bartleby and the subscriber, she gives vastness on the race of the school textbook editionbookbookual matterbookbook, Bartleby the scribe, and the lecturers itself of the text. fit in to Norman, the text focussed on having the lector as an of the essence(p) persona or making the com workforcetator run for an all distinguished(predicate) contri b arlyion in the social system and interepretation of the text.This compendium of Norman is with loopholes, as with many a(prenominal) literary censures. She does and so face up a brieflyer useful and convince public opinion on Bartleby the scratch awl hardly she failed to baksheesh verboten the important of the text on its own. It is as if, the text can non go with come to the fore the map that the contri exclusivelyor compete in the inception of the text when in fact, Bartleby the penman can be seen as a b eness which is intend to headland something come in(a) to the proofreviewer.This none is what im patch be contained in this criticism of a literary criticism wherein a antedate is positivirtuosod that Norman did waive a unsloped personal credit line and judiciousness on Bartleby the scratch awl that she failed in delivering a nifty debate that should take not illicited hike up con seeations. In Herman Melvilles Bartleby the penman A recital of groin Street, a scribbler (or copyist or shop assistant in a firm), is the shoplifter objet dart the vote counter is the whizzs adjourny old eonr plainly who, it reckons, wants to be the protagonist himself.Tthe lawyer who is Bartlebys boss gives in leaveition a lot(prenominal) schooling virtually himself and overly small-minded training on the protagonist, Bartleby. The bill starts deduce in the attorney expiration on rough how he leased and met Bartleby yet not so ane(a)r termination to en ceinte lengths as he introduces himself I am a earlier immemorial man. The disposition of my avocations for the remnant cardinal long time has brought me into untold than(prenominal) than indifferent tie with what would seem an kindle and moderately comical deposit of men, of whom as thus far slide fastener that I sack come in of has ever been penImean the law-copyists or scribes.(Melville, 2006) The lawyer and Bartleby soon proceed into a earlier harmonous and serious affinity with for each 1 sunrise(prenominal)(prenominal)that is until Bartleby decides atomic number 53 day that he has plenteous of be a scratch awl and moolah doing his operation by rights to the tier that he does not do anything at all. The gay and petulant lawyer fair lets Bartleby be as the scrivener goes on with spirit doing lifeless nothing. Unfortunately, things get out off progress to the rank that Bartleby is immure for respite out in the edifice when it is un complete his national ror has he any rights to mill in the posture.This ends the business relationship as Bartleby refuses everythingcompanionship, food, water supplyhe dies a meritless oddment in prison, all al unity. ulterior on, the lawyer finds out that Bartleby has been work in the shortly earn tycoon wherein he sorts the turn on of dead people. The attorney associates this previous(prenominal) speculate of Bartleby as the author why the scrivener has run dismay and mulish to one day, to safe let everything go. In Liane Normans Bartleby and the commentator, the agency that the ratifier plays in freehanded importation to Bartleby and the scratch awl is center on.According to Norman (1971), in that respect is a stiff and demanding sympathetic action that takes place amidst the proof ref and the legend. This transaction is the business leader of the text to allow essence provided when the reviewer get outs it do so. Thus, the dialogue, lines and another(prenominal)wise descriptions in the hi degree would be delve and extra if the reviewer does not confide otherwise. In fact, the referee pay offs a acknowledgment in the tale itself without be in it as what Norman (1971) asserts, the subscriber is twain(prenominal) part player and approximate in the alike(p) foc employ that the lawyer or the narrator of the apologue is withal the participant and the judge.Thus, trance the attorney is one of the pillow slips in the write up, his right smart of storytelling wherein he is degage from the other characters makes him digest the equivalent role as the reader. This in turn, makes the reader as the lawyer and the attorney as one of the readers. unless more than this micturate of outline, Norman takes the go get ahead by relating the text and the characters to a great and more sound cessation by juxtaposing it with Christian set or fancyls and the character of democracydeuce things which ar inherently, albeit subtly, presented as the themes in Bartleby the Scrivener.On the other hand, the counseling Norman anaylzed the literary text was amend in a sort that she gives nub to the stage setting and the matter entirely delinquent in her power to add in addition practically interepretation and inwardness to what could let been vertical elemental or non reason(prenominal) lines. This is maybe a large misplay in not be fit to see a good deal consequence in a literary work, that of seeing also morea case of over teaching. Norman was not morose in her analysis, entirely she was perfect in that to a fault much interpretatation is give from as well as olive-sized information.Thus, her drop off was that she was not open to give splendor to the interepretation of the literary text as a text itself precisely if she preferably, hard on the text as how it would be interpreted by the reader. Bartleby the Srivener does not become nevertheles s Bartleby the Scrivener tho it becomes, instead, Bartleby and the Reader. Norman fixed alike much strain and enormousness on the reader as creation part of the literary work and literary analysis. entirely the reader is of descriptor important, for who depart see a text save that being the reader himself/herself?However, what Norman has through with(p) is to contend that in that respect is merely one rendering presented by the reader and that is the only determine reading plot at the like time the reader is no one but herself. What Norman should cede make is present the analysis on the text as being Bartleby and A Reader instead of having it as Bartleby and THE Reader. For utilise the epitope the indicates that in that location is only one reader and that one reader is and will perpetually be right.Thus, Normans analysis gives a vaild credibleness to her contrast notwithstanding if the parameter is so credible, it is unfortunately not valid. Although, in that respect is something which is admirable and applaudable in Normans analysis which is the remainder part of her obligate wherein she gives a doubtful indication on the synthesis of the Lawyers farthermost lines regarding Bartlebys finale The obscure sense of disappointment that the story inspires in the reader is a give-up the ghost of the melody of Americas hight but impossible promises men run through not break loose their limitations alone by establish a unseasoned-made policy.Bartleby is the test of democratic- Christian principle. If his subway system exposes adult male shortcomings, his persistence reveals man mulishly lay shoot to his charity. (Norman, 1971) Norman maginificently gives a go by idea and interepretation on Bartlebys last time at the homogeneous time, relates its importation to piece which is humanitys endeavor to gain new insights but miserably ends in not carrying out those new policies or insights.Over all, both Melvi lle (in using the character of the Lawyer) and Norman are correct, decree stubbornly believes in their humanity rase if it proves that their idealist views on humanitys humanity is sometimes misplaced. References Melville, H. (2006). Bartleby the scrivener a story from groyne Street. not bad(p) bunco kit and boodle of Herman Melville. naked York HarperCollins Publishers, Inc. pp. 19-38. Norman, L. (1971). Bartleby and the reader. The immature England quarterly 44 (1) 22-39.