Global companies tax avoidance and CSR Essay Example | Topics and Well Written Essays - 3000 words

Global companies tax avoidance and CSR - Essay Example In the present times, companies save tax through CSR activities (Barker, 2012). This study aims at discussing the other side of the coin. CSR initiative by the companies is appreciated and motivated by government and regulatory bodies, but there another side of this aspect too, which is negative. The discussion would be evaluating the evolution of CSR from risk management to tax avoidance tool, with respect to the IT, Internet, software and electronics industry, which would mainly drawing examples of those famous companies that has been criticised for their tax avoidance through CSR activities (Elkingtom, 1998). These Companies offer funds on relief and for service to the society. However, the actual amount of fund spent for CSR activities are lesser than the amount show, but these companies get tax benefit on the amount shown by them for CSR activities. This is a general way how these companies try to avoid tax through social services. In order to discuss this issue in detail topics like drivers behind changing CSR environment, voluntary CSR initiatives, and support of the policy environment would be discussed, so as to understand the theme of this study. Corporate Social Responsibility (CSR) Policies and Tax Avoidance According to Organization for Economic Co-operation (OECD), government of every country needs to revise their tax-system, so that they can trap the multinational companies, who dodge the corporate tax. These companies easily shift their profits and offshore and the tax authorities of the country lose billions of money which form an integral part of revenue for the government. Tax has been a missing element in the framework of CSR. CSR activities should also have tax obligations or compliance. Tax is portrayed as a cost, whereas it is a part of profit that is distributed back to stakeholders of the company. This reveals that the companies are not only generating revenue from investor’s capital but also from the funds of the society in whic h they operate. These funds are use for the development of the infrastructure of the country, growth of the society, education facilities, etc (Elkingtom, 1998) Companies like Google Inc, Amazon.com, etc were severely criticised for tax avoidance in the name of CSR activities. Corporate tax was not such a gripping subject for people previously, and the accountants of these companies easily found loop holes to hide their tax amounts behind social activities done by the company for the society (The Guardian, 2013). Google UK and Amazon are the most talked about companies who were found to be involved in tax evasion activities with the excuse of social activities. Google dropped their motto â€Å"Don’t Be Evil† suspiciously and 1 percent of the profit of the company, which was given for charity, was also stopped quietly, without any information. The company was accountable to pay a tax amount of 1.2 billion pounds, while it paid ?600,000. It channelled its revenue to Irel and, which has a more liberal tax system than UK (Barker, 2012). The issue of tax avoidance and CSR is a matter of corporate accountability. This has gained significant in the recent years due to several reasons. Firstly, these companies are acquiring more and more power, and in many cases they even become more powerful in the location than the regulatory body. Many authors blame issues like welfare standards, environment, labours, and over-commercialisation for such a scenario.

The Significance of Organizational Structure Assignment

The Significance of Organizational Structure - Assignment Example The values of the employees must likewise be aligned with those that the organization is trying to promote. All these characteristics are evident in how the FMC Aberdeen facility manages its daily affairs. Judging from how the employees effectively interact with each other and with the members of the management, one can easily that the FMC Aberdeen facility has effectively established a strong organizational culture. There are various factors to consider when trying to restructure an organization. These same factors are likewise important considerations when one makes an attempt to redefine the culture that prevails in the organization. With regards to Kenneth Dailey's efforts to parallel FMC Green River's organization with that of FMC Aberdeen, he bears in mind that doing so will not be easy. For one, the prevailing structure in the facility that he manages has been in place since the facility opened. Moreover, restructuring the organization will require major changes in various aspects of how the FMC Green River facility is run. However, such a task is not impossible to complete. There are certain steps that must be taken to ensure the successful restructuring of the FMC Green River organization.One of the strategies that Dailey must consider implementing is the greater involvement of employees in all stages of decision-making. This strategy is effective and valuable for several reasons. For o ne, when employees participate in various stages of the process, they feel that they are more valuable to the company. By doing so, the management will be able to increase the job satisfaction of employees. Various studies have proven that when employees are highly involved in the organization, they are more motivated to perform and thus, they become more productive. Furthermore, increasing employee involvement is a vital strategy to consider because employees usually know more about the processes in the company. Their input is vital to the creation of various organizational strategies. They are the ones who have hands-on experience in the company. As such, their input is valuable to the planning and implementation of various decisions regarding the operations of the company.Another important strategy that Dailey must consider is the improvement of communications between employees and management. As previously stated, employees can provide valuable ideas with regards to company oper ations. Likewise, more open communication channels will facilitate the exchange of information between employees and management. If an organization is to retain a strong culture, communication between its members must not, in any way, be hindered. Everyone must feel as if they are valued in the organization. As such, they must be provided equal access to voicing out their thoughts and ideas.

A Swot Analysis Of Barclays Bank Finance Essay

A Swot Analysis Of Barclays Bank Finance Essay The global landscape of business had always been faced with inevitable and unpredictable circumstances which has always been challenging for them once they are confronted. Financial institutions, for instance, have been rattled by the global economic downturn which has affected businesses in the recent years. To be bale to alleviate the effect of such circumstances, it is a common practice among businesses to execute measures and practices which are directed towards improving their performance amidst the tragedies in the economic status. One of the many ways in which they can do so is through a SWOT analysis which speaks of evaluation of the organizations strengths, weaknesses, opportunities, and threats. This analysis enables businesses to capitalize on the aspects in which they are strong at and to improve on aspect in which they deem as needing improvement. Barclays Bank is one of the numerous financial or banking institutions in the United Kingdom, which over the years, through their unwavering strategies and efforts, has also conquered the global landscape through its business expansion. In their recent year of operation, the bank is regarded as a global financial services provider, engaging in businesses which deals with retail and commercial banking, credit cards, investment banking, wealth management, and investment management services which extends its operation not only in the United Kingdom but all over the world as well. This international expansion can be traced as early as after the First World War in which the bank has expanded its operation to cater to the needs of other regions such as Africa, The Caribbean, the Near East, and the Mediterranean. The regions which were originally selected for expansion of the financial institution were countries with political links to the United Kingdom (Coulbeck, 1984). In the present, ho wever, the business has continued its expansion on its quest to serve more markets and to establish a global presence. At present, rattled by the various economic troubles and the unpredictable future, Barclays is in continued operation with much focus and attention dedicated towards better serving the public and towards the sustainability of their business through responsible financing and business operation (Barclays, 2010). In this study the researcher will be formulating a SWOT strategy analysis for Barclays Bank to provide a more intensive analysis and evaluation of the banks operation. The analysis of a companys strengths, weaknesses, opportunities, and threats, is the starting point of strategy formulation as it provides a thorough evaluation and analysis of the business strengths and weaknesses which are actually internal to their operation and the opportunities and threats which can be further analyzed by looking at the external environment. The results of this analysis can be used at the maximum by exploiting the strengths and opportunities of the organization while neutralizing the threats and deliberately avoiding the weaknesses (Griffin, 2008). STRENGHTS OF BARCLAYS The strength of a company gives the business it competitive edge over other players in the same industry of even among indirect players which can still be classified as participants in the competition. These strengths could include their special capability, resources, or skills which set them apart of the competition like their market dominance and a pleasant financial performance which is set to make them perform better in the following years of operation (Stapleton Thomas, 1998). One of the strengths which can be attributed to the operation of Barclays Bank is its worldwide presence. The international expansion of this financial institution has enabled the business to tap more market and more territories which gave them the advantages of enjoying the economies of scale and it let them enjoyed the benefit of allowing risks to be spread among its numerous bank locations. Their presence in different locations among different countries increases the potential of the business as they become more known in the field of finance and banking industry. The bank has a huge global presence across regions like Europe, South America, North America, Africa and Asia serving almost 50 million clients (BankAdvisor, n.d.) 2007 2008 2009 2007 2008 2009 The two charts which were presented above show another strengths reaped by the bank in the past year. The first chart shows a comparative three year analysis of economic profit which is deemed as one essential key performance indicator of the business. This refers to the firms profit after tax and other non-controlling interests less capital charges. The higher economic profit of Barclays this year as compared to the previous year is indicative of its good performance as such reflects a growth in the banks profit and reflects their efficient use of capital. This strength of Barclays necessitates that the company is doing good in terms of being able to generate economic revenue which is also reflective of good financial performance in the previous year. This goes to show that the company is performing well amidst economic difficulties. Furthermore, the second graph shows the profit before tax of the bank. The chart shows that their profit this year is significantly higher compared to the previous year, another indicator if the companys strength despite the major challenges in the global economic situation particularly affecting international financial institutions. The total profit before tax is one of the most essential profitability measures which can be used to assess and evaluate the performance of a particular company in a given year. It is used as a key indicator of the financial performance which most investors gauge in order to determine how successful a business performed in the past year. The financial data of Barclays, based on their Annual Company Report, reflects an almost doubled profit before tax compared to the previous year. This is another strength which can be considered for the company and such can be able to attract more investments because of the relatively good business in the past year. WEAKNESSES OF BARCLAYS Aside from the strengths of Barclays Bank which were enumerated above, it is also important that we take a look at its corresponding weaknesses. The weaknesses of a business the weaknesses of a business illustrates the areas in which they have not shown exemplary performance and the areas in which they did not show desired or anticipated results. These weaknesses can refere to the traits in which they need improvement. Once carefully identified and stipulated, their weaknesses can help them formulate better strategies and practices so that they can be assured of a better performance. One of the weaknesses of Barclays is its control systems. Because of their deemed defective and inefficient control systems, they were fined in September of last year. This can be classified as their weakness because this tarnished the name in the industry of financial institutions and caused them to have a bad reputation in the eyes of the public. They were fined because of their failure to provide daily data regarding bank transactions which will be used by the government to be able to track and investigate suspected abuse in the trading and also cases of manipulation in the market. This tougher banking regulation has also affected some of the major banks in Europe. Unfortunately, it costs Barclays a lot as they paid a fine amounting to 2.45 million pounds because of this violation on the government laws. The fine would have been bigger if in case they did not cooperate earlier to be able to settle the case (Olson, 2009). 2008 2009 The chart which was illustrated above shows another weakness of the performance of Barclays based on its performance in the previous year. The chart shows the comparative analysis on the number of Barclayard users or customers for the past two years. Barclayard is an international credit card that is multi branded. It is one of the leading credit card businesses in Europe with a relatively growing market in America and other parts of the world as well. The number of customers handling the aforementioned credit card was brought to an entire almost two million customers low this year. This can be attributed to the fact that because of the financial and global economic crisis which hit the world in the previous years, fewer customers are interested on credit purchases because of the uncertainty of their respective financial situations. This can be regarded as a weakness for Barclays because this only illustrates that although other parts of the business is earning, this particular secto r of the business is beginning to lose its customer base which might actually worsen in the next years and can inevitably result into decreased profits. Aside from what has been mentioned, another factor which can be regarded as the weakness of Barclays is that it gives out large amount of bonuses to the members of the Board of Directors. Such practice has gained numerous comments and criticisms from different groups in the past. If such practice will continue, it will haunt them in their operation and will cause more eyes to be focused on them and can even reveal further problems and weaknesses which are inherent in the operation of the business. OPPORTUNITIES FOR BARCLAYS The opportunities which confront the operation of international businesses is another factor which should be evaluated when analyzing the performance of a specific company. These opportunities can open new door for the business, can be basis for expansion or extension of operation, and can give way to opening of new businesses and catering to more markets which were not served before. One of the opportunities for Barclays is the increasing importance of the role which is played by the banks in the society nowadays (Varley, 2009). Despite the numerous disadvantages which were brought about by the financial and global economic crisis, the role of the banks in the society did not weaken; rather it experienced increased importance especially in its ability to provide reliable and efficient payment systems, safe storage for savings and deposit, maturity transformation, management of asset and other investments. This increasing importance of banks amidst financial turmoil provides the indu stry greater opportunities to open its doors into new businesses and ventures which can bring them generous amount of profit and will let them enjoy sustainable competitive advantage in the long run. 2007 2008 2009 2007 2008 2009 The two charts which were presented above also shows areas of opportunity for Barclays Bank. The first one shows the levels of customer satisfaction. in the past years, the level of satisfaction was only 67% versus this years 72%. It is shown that there is a significant increase which means that there is a relatively larger number of customers this year who felt that there is an improvement in the quality of service provided by the bank. This can be classified as an opportunity because this can lead to more strategies focused on the customers and services which could better satisfy their needs. This can also serve as an indicator of more expansion in the line of services they provide since more people are happier with the output and quality of their service provision. The heightened percentage in the level of customer satisfaction can help the business realize more opportunities which are people-related and it can also provide them with the opportunity to develop only better services to be assured of higher satisfaction ratings in the years to come. Furthermore, the second chart shows the amount of income generated internationally. This reflects revenue which was generated from their banks and other forms of businesses outside the United Kingdom. For the year 2008, their international income reached a percentage of 47, and it increased to 57% this year, this goes to show that there is more profit this year generated from international operation as compared to the previous year. This international diversification of the organizations income will provide them with an opportunity to lower the occurrence of risk as they are displaced on a number of locations. The increase in the percentage of income generated from international operation can also provide them with the opportunity to put up more locations in other countries and opportunity to improve service in other countries since these branches are bringing them more revenue year after year. THREATS FOR BARCLAYS The threats which confront any business are as timeless and inevitable as what have been previously discussed. These threats can extend from internal to external and from mild to complex. Companies must be ready once they are confronted with these threats to be bale to sustain and survive in the ever competitive world of business. Threat should be managed carefully to be able to outplay the competition and overcome the struggles which were brought about by such challenges. 2007 2008 2009 The chart which was presented above shows one of the threats confronting the operation of Barclays. It must be noted that in the opportunities section, the rseracher included the increase in income generated from international expansion as a remarkable opportunity because there is a significant increase in the income from the said section of the business. However, needles to say, the increase in income does not always equate to satisfactory international performance. The chart above shows that almost 100 branches outside the United Kingdom closed as compared to the number of branches in the previous year. The closure of these branches is attributed to the fact that they can be bypassed in terms pof performance of some banking transactions which does not need an actual banking operation to take effect. However, the closure of such branches also poses a serious threat to the business because it only means that there is a reduction in the number of locations in which people can transact actual and physically. Because they have reduced the number of their merchant locations, clients may then be prompted to explore the options they are confronted and might actually opt for other banking service provider. Another threat to the operation of Barclays bank would be the increased competition among financial institutions not only in the United Kingdom, but in the international market as well. Although the world has been confronted with financial and economic crunches, the role of banks in the society and in the lives of the people has continued to increase overtime as its function also increased significantly. With that, if there is a relatively low rate of new entrants, it cannot be denied that those who jhave already been in the top are perpetually increasing their efforts to tap more markets globally. Their efforts and strategies are unwavering towards provision of better public service which in turn can give the customers a sense of satisfaction. Because of these efforts and strategies, competition has been more stringent as they utilize more marketing tools which are helping them in their operations. This increased and tightened competition can prove to be unhealthy especially if the efforts of Barclays are not directed towards strategies to survive the competitive playground. Another threat to the operation of Barclays could be the fact that the company has been reputed for closing too many branches in the past, specifically in the year 2000. Such act can lower their competitive position and can create and imagery without credibility and assurance in terms of their operation. The closure of these branches could actually mean weak financial performance thereby threatening both the investors and its array of potential clients. CONCLUSION The global financial and banking industry is not exempted from the economic and financial turmoil which confronts international businesses. In fact, these financial institutions can even feel the greater effect of the predicament as they are concerned with how the world turns around financially. However, a careful analysis of the financial institutions strengths, weaknesses, opportunities, and threats can be of help to be able to formulate better strategies and in order to eliminate practices which are not showing efficiency in their global operations. A careful analysis of such could be able to help them determine and improve their position with regards to competition. The analysis on Barclays shows that they are still in a stable competitive position despite the predicaments which confront their operation. They have a stable financial and management base which enables them to manage the adversaries which are perpetually striking the global businesses.

Compare & Contrast The Rocking Horse Winner and The Destructors :: comparison compare contrast essays

Compare & Contrast  The Rocking Horse Winner and  The Destructors In D.H. Lawerence's short story, â€Å"The Rocking Horse Winner†, and Grahm Greene's â€Å"The Destructors, there are many truths to consider.   Although these two stories are considerably different, the message is the same.   Whether in a life-like story, such as â€Å"The Destructors†, or a fantacy, like â€Å"The Rocking Horse Winner†, the seeds of materialism are planted and nourished in lives of the characters.   The aspects of materialism in these two stories develop desired conclusions by its characters.   In order to understand the similar message of Greene short story â€Å"The Destructors† and Lawerence's â€Å"The Rocking Horse Winner†, one must scrutinize the various aspects of each story.   When comparing the themes of each story, surprising similarities arise.   First, both are developed around the lives of children.   In â€Å"The Destructors† a group of boys called the Wormsley Gang have the same view of the world around them.   They have grown up together and share stories about the bombs that destroyed their town.   They also challenge each other to accomplish various tasks.  Ã‚   The house that the boys ultimately destroy represents the greediness of Mr. Thomas, an architect who owns the tattered home.   The Wormsley Gang called him ‘Old Misery’.   In the Rocking Horse Winner†, the story’s plot is thickend by a a young boys obsessive desire to â€Å"become lucky†.   This young boy, Paul, believes that his house is continually whispering, â€Å"†¦there must be more money†¦there must be more money†.   Paul is able to relate the self-proclaimed dissatificatoin of his mothers life with the odd mood of his house.   Paul knows that although his mother appears to have everything together on the outside, she does not love him on the inside.   Paul believes that he can please his mother if he is able to find a way to give her more money.   In both stories, the houses were very symbolic.   When comparing the emotions and feelings of â€Å"The Destuctors† and â€Å"The Rocking Horse Winner†, one will discover how their characteristics affect the plot. In â€Å"The Destructors†, Trevor, who is the more natural leader of the Wormsley Gang, discovers his own anger upon visiting the home of Mr. Thomas.   Trevor then fuels the already burning curiosities of the gang, by challenging them to do something about it.   In â€Å"The Rocking Horse Winner†, Paul’s mother is also angry.   She feels the life she desperately desires, is not being supported with her husbands income.

How Do Evolutionary Psychologist Explain Male-Female in Courtship and Sexuality?

1. How do evolutionary psychologist explain male-female in courtship and sexuality? Evolutionary psychologist explains the male and female behaviors to sex. They explain what a male wants most from a female and what a female is looking for. For instance, like what a male will do to get what he wants out of a female even if it has to get violent. Along with female, females will take time to look for a male to have sexual intercourse with, Evolutionary psychologist studies appears that males are more disposed in many sexual relationship then females.In other words, it means the males generally want sex more often. They tend to look for the youth and beauty in a women because youthful women are more fertility. Males are also more violent and more pushy then females which in some cases leads to rape. They are more sexually jealous and controlling then females because if his mate was having sexual intercourse with another male, he will never be sure if her child will be 100% genetically h is.In the other hands, women are more committed to being in a relationship. They are less sexually active than men. Women tend to focus on his financial resource when searching for a mate. They will also look into his status. The male has to have the ability to provide the support and resources needed for there off springs later in life and also for her. Women are more cautious when it comes to courtship and sexual relationship because they are more dedicated in parenting then the males.

A School for My Village

Anna Spangler Professor Williamson English 101 November 19, 2012 A School For My Village The story of the building of an extraordinary school for innocent orphans that are not healthy and the astonishing effort by one man, Twesigye Jackson Kaguri, to raise an African community out of poverty and hopelessness makes a highly inspiring book. A School For My Village is an unforgettable page- turner that demonstrates that one person with a bold dream can change the lives of people who deeply need it and can make the world a better place to live in.This story is a great example of how turning tragedy into hope can result in a very successful thing and how one person can truly make an enormous difference in the world for the better. Kaguri tells his story of how he overcame tremendous odds on building a tuition-free school for HIV/AIDS orphans in his home village of Nyakagyezi, Uganda. This amazing story combines his own story of growing up in Nyaka, the events that led him promoter for HIV /AIDS, and his journey toward founding/ developing the school. Growing up in rural Uganda, Kaguri lived on his family’s small farm and often-worked long hours for his father.His parents were barely able to send him to college with the little money that they had saved, but Kaguri overcame the odds and eventually became a visiting scholar at Columbia University in New York City. He overcame poverty to earn a degree and worked as a human rights advocate. When he returned to his village in Uganda with his wife after earning his degree, the number of orphans who were the victims of the HIV/AIDS epidemic overwhelmed him with dissatisfaction, so he vowed to open the first tuition-free school in the district for these innocent children who desperately needed it.Faced with many daunting obstacles, including little money, skepticism among friends in both the U. S. and Uganda, corrupt school inspectors, and a lack of supplies, he and his wife doggedly built one classroom after another u ntil they had an accredited primary school filled with students dreaming of becoming the future doctors, teachers, lawyers, engineers, and even presidents of Uganda.This inspiring story is a very heart warming one that makes you realize how lucky you actually are for the life that you have and the amount of opportunities you can get that you are able to succeed in. This story really teaches you to not be selfish and I believe that is an important aspect that every human being needs to learn better. Who knew one person could make such an impact on so many lives for the better? Kaguri answered that question on a whole new level with his actions that he had completed and been successful in.A School For My Village teaches readers that anything is possible if you put hard work into it. It also teaches you to never give up no matter how many things are not in your favor or working in your manor. Kaguri did not want the children of his hometown to be held back because of the opportunities/ learning utensils that they did not have, so he found a way to give them what they need in order to be successful. Those heroic efforts accomplished by Kaguri are truly unbelievable and definitely need to be known throughout the world.

Standard vs. Tipping Bucket Rain Gauges

Standard vs. Tipping Bucket Rain Gauges A rain gauge is a  weather instrument that gathers and measures the amount of liquid precipitation that falls from the sky. How a Tipping-Bucket Gauge Works A tipping bucket rain gauge has several components that allow it to accurately measure rainfall. As rain falls, it lands in the funnel of the tipping bucket rain gauge. The rain travels down the funnel and drips into one of two very carefully calibrated ‘buckets’ balanced on a pivot (like a see-saw). The top bucket is held in place by a magnet until it has filled to the calibrated amount (usually approximately 0.001 inches of rain). When the bucket has filled to this amount, the magnet will release its hold, causing the bucket to tip. The water then empties down a drainage hole and raises the other to sit underneath the funnel. When the bucket tips, it triggers a reed switch (or sensor), sending a message to the display or weather station. The display counts the number of times the switch is triggered. Because it knows how much rain is needed to fill the bucket, the display can calculate the rainfall. Rainfall is measured in inches; 1 of rain would fill a container with straight edges to a level of 1. Getting the Best Results From Your Rain Gauge To get the most accurate results from a tipping bucket rain gauge, you need to properly install the rain gauge. The rain gauge must be positioned on a flat surface – if the surface isn’t flat, the see-saw may tip before the bucket has filled to the calibrated level, or not tip at all. If the bucket doesnt tip at the calibrated level, the rainfall calculated will not be correct. Use a spirit level to determine whether a surface is flat, and then fix the gauge to the flat surface to ensure you are getting an accurate reading.The rain gauge must be positioned on a surface that does not vibrate – surfaces such as a porch or fence can move and vibrate. The tipping bucket is very sensitive and any vibrations could cause the gauge to tip even if it is not raining.The instrument must not be positioned near trees – being positioned near trees could allow leaves or pollen to fall inside the funnel and block it, causing an inaccurate reading.It must not be positioned in a sheltered area – being positioned in a sheltered location (such us beside your house or a fence) co uld significantly increase or decrease the amount of rain depending on the wind direction, and cause an inaccurate reading. The gauge should be positioned at least twice as far away from the object as the object’s height (e.g. if the fence is 6 feet high, the gauge should be positioned at least 12 feet away). Your weather equipment must not be located near any magnetic, steel, or iron objects – magnetic, steel, or iron objects can affect the amount of time the magnet will hold the bucket or whether it will hold it all, causing an inaccurate reading. Will a Rain Gauge Measure Snow? If it snows where you live, most rain gauges will not be able to measure the snow fall; snow will block the opening of the collection funnel. However, special snow gauges are available to measure this. Following these recommendations should ensure your get an accurate result from your tipping bucket rain gauge.

Contractions

Contractions Contractions Contractions By Sharon The apostrophe is a possessive kind of punctuation mark, but its also used in another way. When we leave something out of a word or phrase, the apostrophe marks the place where it was left out. We use this in everyday speech without even thinking about it. Put another way, apostrophes are used to show contractions. Here are six types of contractions we use every day: Verbs where not is shortened: arent; cant; couldnt; dont; doesnt; hasnt; havent; isnt; wasnt; werent; wont; wouldnt Pronouns where will is shortened: Ill; youll; hell; shell; theyll. This is also used when speaking with names: Dougll be home soon Contractions of the verb to be: Im, youre; whos; hes; shes; its; were; theyre Contractions of the verb to have: Ive; hes; youve; theyve Contractions with would or had: Id; shed, hed; wed; youd; theyd Lets for let us Common Confusions There are four common cases where it is easy to get confused. Its has an apostrophe when it stands for it is; when it is possessive, the correct form is its Whos stands for who is or who has; the possessive is whose Youre stands for you are; the possessive is your Theyre stands for they are; the possessive is their Of course, we use the apostrophe for other contractions as well. If you have ever said: I shouldntve done that, then you already know how to use the apostrophe. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Grammar category, check our popular posts, or choose a related post below:How to Format a US Business LetterDisappointed + PrepositionWords That Begin with Q

Animal Testing is Wrong Essay Example for Free

Animal Testing is Wrong Essay Animal testing is cruel and inhuman! It is morally wrong to toture animals for our own benefit. Over 3 million animals have been tormented all in the name of research. It has been found that only 5-25% of side effects caused by medicines are accurately predicted. This leads me to wonder what is actually being gained by animal experimentation. It’s bad science! The Food and Drug Administration reported that 92 out of every 100 drugs that pass animal tests fail on humans, making it wasteful. In recent years there has been the recognition that animals rarely serve as good models for the human body. Animal experiments prolong the suffering of people waiting for effective cures by misleading experimenters and squandering precious money, time, and resources that could have been spent on human-relevant research. â€Å"In the name of science†, animal experiments globally are around 100 million experiments each year. Cats, dogs, rabbits, mice and other animals, no different to those we have as pets, are used in experiments. Animals are force-fed harmful substances, infected with lethal viruses, subjected to brain damage, heart attacks, stokes, cancers and ultimately killed. Several cosmetic tests commonly performed on mice, rats, rabbits, and guinea pigs include:skin and eye irritation tests where chemicals are rubbed on shaved skin or dripped into the eyes without any pain relief. repeated force-feeding studies that last weeks or months, to look for signs of general illness or specific health hazards. widely condemned â€Å"lethal dose† tests, where animals are forced to swallow large amounts of a test chemical to determine what dose causes death. The fact that animals are used to study pain, depression, anxiety, and to test pain-killing drugs for human use, demonstrates that scientists recognize that animals are capable of suffering in many ways just like humans, but these sentient animals are unable to give their consent to participate in research. The fact that animals can suffer and experience pain is sufficient reason to refrain on moral grounds from harming them. Beyond pain, there is also persuasive evidence that animals, in particular mammals and birds, have thoughts, intentions, and memories. This means they can be harmed by confinement, frustration, fear, isolation, and loss of life – experiences unavoidable for animals confined in Laboratories and used in experiments. The measurement of stress hormones, and presence of ulcers, immune suppression, abnormal behavior and brain dysfunction in laboratory animals, provide further evidence that animals commonly used in labs do suffer pain and distress. Some people claim that because animals do not have duties or responsibilities in the way humans do, they are not deserving of the same protection. However, some humans have no responsibilities or duties, such as babies, the mentally ill, or very infirm, yet they are not stripped of their rights in this way. Indeed, such individuals are usually considered more deserving of protection, not less. Others argue that the potential benefit to human society justifies experiments on animals. However this argument is a slippery slope, as this reasoning would also justify experiments on a few non-consenting humans for the ultimate benefit of human society — a clearly unethical scenario. â€Å"If we didn’t use animals, we’d have to test new drugs on people. † The fact is that we already do test new drugs on people. No matter how many animal tests are undertaken, someone will always be the first human to be tested on. Because animal tests are so unreliable, they make those human trials all the more risky. What I have to wonder is why do we test on animals, or feel the need to have people volunteer for something potential dangerous with its unknown side effects when we have child molesters, rapists, and murderers in prison who are catered to three meals a day? I believe we should enact instead of animal testing, (which has been proven to be highly ineffective) testing on convicted criminals on death row, or prisoners looking to cut down some time in exchange for experimentation and observation. Animal Testing is Wrong. (2018, Nov 03).

Difference Between the New Bases of Power in England and the Essay

Difference Between the New Bases of Power in England and the Traditional Structure of France - Essay Example At about 800A.D the Vikings frequently raided the Anglo-Saxons kingdoms. It is during this period that several rulers started attempting to unite the various Anglo-Saxon Kingdoms. Their attempts eventually bore fruit and the Kingdom of England emerged by the 10th century. Anglo-Saxons converted to Christianity following which convents and monasteries were built all over England. In 1066 there was the Norman invasion of England this led to the defeat of the Anglosaxons and the Norman and French nobles replaced them as rulers. William the conqueror started ruling and introduced the feudal system at the same time abolishing slavery. France was traditionally a monarchy and It was during the final years of the ruler Charlemagne that Vikings started making advancements along the western and northern perimeters of his kingdom. Following his death the kingdom started to crumble since his heirs could not maintain political stability. The kingdom became divided through the treaty of Verdun of 843.Viking invasions became more common and still in 843 they advanced into the kingdom and murdered a bishop. Through a succession of several kings ,king Louis became a ruler of France in the 13th century .He was a ruler who desired justice for his subjects and he created tribunals. He also passed statutes against private warfare. During the twelfth and the thirteenth centuries, French culture power and authority started to move from the rural monastic areas to towns and royal court. Paris acquired the status of the kingdoms commercial hub as well as the judicial and administrative centre. In England in the 12th and 13th centuries, there was expansion of towns ,trade and cities. The population increased drastically to almost twice the earlier population. It was during the reign of king Phillip IV in France that subdivision arose in the church. Initially it was because king Phillip wanted to tax the clergy in a bid to fund the military. British and French clergy complained to the po pe who objected to the kings intention of taxing them though he withdrew his objection following loud arguments from the king. A second incident in which king Phillip accused the bishop of pampers of treason and heresy made the pope beat loggerheads with the king for a second time. This led t jailing and beating up of the pope who later died and was replaced by pope Clement V who was obedient to king Phillip. In England Christianisation of the Anglo-Saxons took place at around 600 under the influence of the Roman catholic church and the Celtic Christianity. Augustine became the first Archbishop of Canterbury at around this time. Wars and pestilence caused major havoc in these societies .For instance, the great famine which caused millions of deaths all over Europe .It started with bad weather in spring 1315 lasting through 1316 to summer harvest of 1317.There was universal crop failures and due to lack of fodder for animals they died .Other than causing deaths of humans due to starv ation ,It had other consequences which included people losing faith in the church since no matter how much they prayed the Lord did not seem to answer their prayers’ her was increase criminal activity as individuals used all means possible to acquire food (Lynn et all 400). There was breakdown of the institution of family as children were abandoned to fend for themselves. People turned into cannibalism. Constant wars were another major problem. The hundred years wars affected both the kingdom of England and the kingdom of France. This started as a dynastic disagreement which is said to date back to King

Shame by Dick Gregory Essay Example | Topics and Well Written Essays - 250 words

Shame by Dick Gregory - Essay Example Richard feels inferior to Helene Tucker. He is afraid of even coming close to her and keeps a distance whenever he wants to greet her. He even has to clean his hand before greeting her. The narrator feels fabulous in white clothes. Richard Gregory is in love with Helene Tucker. He proves all this by the fact that he had to clean his school uniform daily, and water was scarce. He even goes to school just to see her. He denied his poor status just to be equal to Helene rich class. He obtained a ladies handkerchief just to avoid people seeing him wiping his face using his hands. The story itself is but a flash back in Richard Gregory life. To him Helene is a symbol of people who are better than him. The demonstration of this love is when the narrator does everything in his life for Helene. The narrator broke college record just for her. The narrator shows racism and discrimination just by the mentioning of color in his story. He mentioned that teachers saw him as a black idiot boy. He also mentioned that the only clothe that made him look bosom was the white folks shirt feet him better. Eventually the narrator shows that so long as one works hard in life he will succeed. He shows this by offering to pay the bill for the old wino in Mr. William’s

LEB2 Essay Example | Topics and Well Written Essays - 1250 words

LEB2 - Essay Example However, foreign firms that organized under the laws of a state other than Alabama were forbidden from similarly negotiating its tax base. These disparities lead to the Reynolds Metal Company to sue the Alabama tax authorities. Reynolds Metal and other sought to be refunded for taxes paid to Alabama on the grounds the state discriminated against foreign companies under the Commerce and Equal Protection Clauses. The Alabama Supreme Court rejected Reynolds’s claim, citing additional burdens on foreign business offset the burdens placed upon domestic businesses. An Alabama trail court confirmed the franchise tax to be discriminatory, but dismissed their claims citing the precedent of the Reynolds case. The U.S. Supreme Court found the state’s franchise taxes against foreign firms to be discriminatory. Further, the U.S. Supreme Court concluded Alabama failed to justify its lack of tax negotiating ability for foreign firms when compared to the burdens placed upon domestic fi rms. Restrictions on freedom of speech On the 200th anniversary of the ratification of the Bill of Rights (December 15, 1991), the American Bar Association conducted poll. A mere 33% of those polled successfully identified the bill of rights. (The New York Times) A decade later, sparring senatorial candidates flubbed the identification of elements comprising the First Amendment. (Johnson) In light of these egregious cognitive failings, the common American can identify with the concept of â€Å"Freedom of Speech.† However, these same failings in common constitutional education make it clear that few are aware of the existence of exceptions to freedom of speech. The First Amendment of the U.S. Constitution states in part that â€Å"Congress shall make no law †¦ abridging the freedom of speech†¦Ã¢â‚¬  Contrary to popular belief, this does not provide the right for the individual American to say what he/she wants, when he/she wants, how he/she wants to. While freedom of speech exists, it is provided to the people with restrictions, conditions, and exemptions. The exemption of obscenity is unique in that the Supreme Court has denied First Amendment protections to obscenity without regard to whether it is, or is not harmful to others. It has been determined by the Supreme Court that obscenity â€Å"was outside the protection intended for speech† when the First Amendment was adopted. (ROTH v. UNITED STATES, 354 U.S. 476 (1957) ) This ruling has essentially banned obscenity in the interest of social order and morality. It is important to note that obscenity and pornography are not one in the same. As most pornography is not legally obscene, pornography enjoys First Amendment protections due to the fact it does not have to pass all elements of the Miller Test. (Miller v. California, 413 U.S. 15, 27 (1973)). One could argue that the Supreme Court has set some very profound precedents in the restrictions of freedom of speech, but the restriction s of speech are far more impacting long before the Supreme or any other court hears the case. The Supreme Court has made it clear employees of the government have the right to free speech when addressing matters of public concern. The Supreme Court has also determined it constitutional for the state to both suspend without pay and terminate employees under the guise of efficiency of service when the employee is making false statements against others in government. Many government

Journal Summary 2 Research Paper Example | Topics and Well Written Essays - 750 words

Journal Summary 2 - Research Paper Example In his article Aversano attempts to explore the reality of dream in human existence in the context of art and aesthetics. In the paper â€Å"Bad Dreams Are Made Of This† Leo Dolias has explored â€Å"bad dreams† from an existential perspective. While siding with Boss’s theoretical perspective of dream he thoroughly compares his own existential approach with Freud and Jung’s psychoanalytical view. Since, for Dolias, traditional Freudian view of dream often falls short to explain the experiences of bad-dreams, psychoanalysts need to add an existential dimension with Boss’s theoretical approach to dream, as he says, â€Å"I also intend†¦to bring experience and theory closer together, to allow for a creative interaction between theory, Heidegger’s philosophy, my views and experiences† (Dolias, 2010, p. 238). According Dolias, the difference between Freud and Jung’s psychoanalytical view and Boss’s approach is: while the psychoanalytical approach considers dreams as â€Å"masked unconscious message† and consequently appears to be mis leading, the second one asserts that bad dreams are the illumination of â€Å"one’s experience of being† (Dolias, 2010, p. 239). Rather than being a â€Å"subject-object interrelation†, the process of being itself is the â€Å"dreaming reality† of an individual. Here Dolias elaborates Boss’s idea further to apply in his patient’s Martha’s case. He notes that since Martha had an anxiety about something ominous in her journey, she would view it in her dream because in dreams her anxious being can reveal itself to the fullest. It further implies that her dreaming self is essentially her anxious being, which remains away in her waking state. This dreaming self of Martha basically refers to Heidegger’s Dasein. Since Martha’s Dasein determines her being on a journey in an ominous environment, this anxious Dasein reveals itself fully in her state. (Dolias, 2010) In the article â€Å"The

Provide adequate background to the Retail Supervisor job at Warwick Essay

Provide adequate background to the Retail Supervisor job at Warwick Castle - Essay Example rmance standards to be achieved, Working conditions and possible hazards, Number of employees performing the job and to whom they report to, the machines and equipment used on the job. As far as the job description contains sufficient information it should not give too much detailed information of how the work is going to be performed so that it can remain useful when that type of job acquires minor changes. This includes the job title, the department, the reporting relationship, a job number or code. A good tittle should closely approximate the nature of the work content and will distinguish that job from others. The job analysis date is placed on the job description to help in identifying job changes that would make the description obsolete. It is recommended that to place an expiry date on the document because this practice ensures periodic review of job content and minimizes the number of obsolete job description. This part helps to locate the job in the organization by indicating the job immediately below or above it in the job hierarchy. It also gives an idea of the vertical relationships of work flows and procedures. Person specification is a written record of the requirements sought in an individual worker for a given job. It refers to a summary of the personal characteristics required for a job. It is a statement of the minimum acceptable human qualities necessary for the proper performance of a job. Items included in the job specification are factors that can be shown to be job related such as educational requirements, experience, personality traits and physical abilities. It is important as it keeps interviewers attention on list of necessary qualification and assists to determine whether candidates are essential qualified. The description below entails a person specification for a retail supervisor job at Warwick Castle. The supervisor should also be a true role model, able to coach his team effectively to achieve success-this should be done by

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

Reflection - Research Paper Example Increasing affordability of the smartphones is the most fundamental factor that has contributed to their growth in Philippines. MP3 players have already reached the stage of maturity in their lifecycle. One of the biggest drawbacks of MP3 players has been their short battery life. In order to sustain their sales in the contemporary age when products that contain the function of MP3 players along with many others of their own are omnipresent, MP3 players need to provide the customers with an added benefit that the new devices have yet not managed to. Extending the battery life of the MP3 players is a potential way to increase their life cycle because most of the new products contain a multitude of features but with a compromise over the battery life. Text messaging has been in use for all kinds of purposes particularly business since the middle of the first decade of the 21st century. To take the text messaging to the next level, mobile companies need to make the text messaging experience more convenient for the customers. Traditionally, customers experience inconvenience in text messaging because they have to deal with very short-sized keypads on the mobiles. Text messaging experience of the customers can be enhanced by enlarging the key boards on the mobile devices. If increasing the size of the mobile devices is difficult for some technical reasons, an alternative solution to it can be manufacturing portable USB keyboards to be connected with the mobile devices. To extend the lifecycle of the pressure cookers, companies need to add useful features to the pressure cookers. Features that the customers would like to see added to the pressure cookers may include but are not limited to the reading of pressure developed inside the pressure cooker varying with time, and the reading of temperature inside the pressure cooker. Pressure and temperature inside the pressure cooker are a key concern in

Provide adequate background to the Retail Supervisor job at Warwick Essay

Provide adequate background to the Retail Supervisor job at Warwick Castle - Essay Example rmance standards to be achieved, Working conditions and possible hazards, Number of employees performing the job and to whom they report to, the machines and equipment used on the job. As far as the job description contains sufficient information it should not give too much detailed information of how the work is going to be performed so that it can remain useful when that type of job acquires minor changes. This includes the job title, the department, the reporting relationship, a job number or code. A good tittle should closely approximate the nature of the work content and will distinguish that job from others. The job analysis date is placed on the job description to help in identifying job changes that would make the description obsolete. It is recommended that to place an expiry date on the document because this practice ensures periodic review of job content and minimizes the number of obsolete job description. This part helps to locate the job in the organization by indicating the job immediately below or above it in the job hierarchy. It also gives an idea of the vertical relationships of work flows and procedures. Person specification is a written record of the requirements sought in an individual worker for a given job. It refers to a summary of the personal characteristics required for a job. It is a statement of the minimum acceptable human qualities necessary for the proper performance of a job. Items included in the job specification are factors that can be shown to be job related such as educational requirements, experience, personality traits and physical abilities. It is important as it keeps interviewers attention on list of necessary qualification and assists to determine whether candidates are essential qualified. The description below entails a person specification for a retail supervisor job at Warwick Castle. The supervisor should also be a true role model, able to coach his team effectively to achieve success-this should be done by

Free

Freedom of speech Essay Freedom of speech and the liberty to uphold oneÂ’s expression has long been the subject of many debates. It has taken centuries if not years for mankind to come to a point where many can easily voice their opinions without having to ponder over the consequences. But one should always know where to draw the line. Freedom of expression also needs to have its limits. Two of the masterminds who put forth their work on liberty and freedom of speech were John Stuart Mill and Jean-Jacque Rousseau. The concepts penned by Rousseau contradict those that were constructed by Mil; while the former focused on the functioning of the society as a whole, the latter advocated the rights of the individual to his freedom. Mill basically argument in his piece ‘On LibertyÂ’ allows for Utilitarian approach. His main idea was to give society and human nature a complete independence to mature and expand in infinite ways and direction. The main idea revolved around the kind of power that can be placed upon the individual by the society, and how that power was wrong unless exercised in self-defense. In particular, minorities were often the ones being oppressed. Mill pointed out that this tyrannical behavior was being supported by the major thinkers of that day. Public opinion followed the opinion of these thinkers and hence ended up doing the same. ‘On LibertyÂ’ sought to diminish the power the society had over an individualÂ’s freedom by giving that individual the freedom of speech. It was identified through the works that most people had precedent and preference which further provoked dissent and thus pressurized people. Mill also noted that there was no way of judging people on their inte rference into another personÂ’s private affairs. MillÂ’s idea of complete and total independence from society is contradicted in RousseauÂ’s works ‘The Social Contract,Â’ according to which man was restricted by the state and society that he existed in, once he became a part of the land he gave up the right to himself; society had a right upon the individual which he agrees to when he chooses to exist within a given society. This, he believed, was done for the greater good of the entire society; thereby his main focus was the society and not the individual, unlike Mill. For Rousseau, society itself was like a collective individual and that collective entity was sovereign and not a singular entity. He  allowed for individuals having their own aims and goals, but asserted that the will of the collective paved way for the greater good. By this definition he gives the society the power to act for the greater good and confirms that authority as absolute. He even goes as far as to recommend the death penalty for anyone who goes against this norm. Their ideas give us two different facets of life. Should one speak oneÂ’s mind or work for the greater good of the society?Mill believed in supporting diversity while condemning conformity by rejecting any form of manipulation that could be applied to a personÂ’s opinion or behavior. It was the revolutionary authorÂ’s belief that liberty forms the basis of much of the social progress that takes place. Through ‘On Liberty,Â’ it is asserted that freedom of speech is important primarily because to begin with, the opinion which most find disdainful maybe the correct one. Secondly, even if one voices a direly disproportionate view, refuting it will only help strengthen the general understanding of the topic amongst the masses. It was MillÂ’s belief that by continuously voicing thoughts, ideas and questions people kept society moving and defied stagnation. ‘The Social Contract,Â’ on the other hand goes onto state that the authority the ruler has over the state is like that of the father over his child. There is literally absolute control. Through RousseauÂ’s argument we are told that the mighty are the fittest to lead and decide what is best for the entire society. The wellbeing of the society depends on it functioning as one body, mind and soul. Each individual is part of the grand scheme which is built around the orders of the sovereign i.e. the rulers of the state. Mill charted three categories of freedom and asserted that the society was to abide by all three, if it were a free society. The first was freedom of thought and opinion, the second being the right to plan oneÂ’s life and future and the third to associate with other individuals on mutual grounds. The main idea behind this was that one should be able to pursue their own whims without hurting others in the process. Rousseau also has three implications of the contract. The first one being the fact that the conditions of the contract are same for everyone which is why everyone will collectively make it easier for everyone else to follow, secondly an individual cannot stand against the authority because he has given up that  right because he is a part of the state, and lastly, there is completely equality ergo the natural freedom that people enjoy stays intact, regardless of the social contract. It was in the ‘Discourse of InequalityÂ’ that Rousseau observed of inequality that the powerful has the choice between giving the masses an equal piece of the pie or letting the masses rot while they took everything for themselves. He was not an advocate of the powerful; he merely illustrated how the meek must always follow them because they have no other choice. The problem with RousseauÂ’s approach is that it completely rejects the claim that minorities or small groups may have on the society. If the masses chose to, they can quite literally annihilate any small sects that they wish without as much as a blink of an eye. In this regard, we are forced to side with MillÂ’s argument. However, ‘On LibertyÂ’ has its own faults because it focuses too much on the individualÂ’s needs without paying much heed to the society. Mill believed that the only instance where any one person or the society itself was justified in interfering with someoneÂ’s freedom was for their own self-preservation. In this way MillÂ’s only restriction on liberty was when it ended up harming other people, for which he advocated restraint. He was against the idea that meddling in someoneÂ’s affair. Diversity was not something to be toyed with, but the right to liberty was to be treated with respect. One has to also note that much of MillÂ’s work is at times vague on the limitations that can be placed on an individual. Another weak point is his extreme emphasis on the individual and not creating a balance between the individual and the society. While the individual was required to support the society he/she lived in, that by no means gave society any right to probe into their matters. As stated in the ‘Discourse of Inequality,Â’ “The difference between good and bad men is determined by public esteemÂ… The rank of citizens ought, therefore, to be regulated, not according to their personal merit Ââ€" for this would put it in the power of the magistrate to apply the law almost arbitrarily,” this shows that he believed that individuality would only hinder the laws that had been catered to the society as a whole. If each person was to be accounted for then the whole as Rousseau saw it, would come to a halt. Both authors present two extreme ways of life. while one advocates complete and total freedom, albeit not at the expense of others, the other goes on to suggest that freedom is restricted only is what the choices someone more powerful has selected for the majority. For freedom of speech both arguments do not fit. There needs to be a balance between the two. One cannot allow complete and total freedom of speech because inadvertently, whether it was intended or not, an individual may end up harming the society he/she lives in. If everyone began to voice a million different point of views at the same time there wouldnÂ’t be diversity, there would be chaos. Similarly, if the entire society was to follow the whims of a few men and women then society will not be able to move on. New ideas would never develop; people would never gain knowledge because knowledge would itself become restricted. Someone needs to stop talking to allow for the silence that precedes anotherÂ’s idea. History shows us that without speaking oneÂ’s mind, no real revolutions would have taken place, that being said, history also shows us how massive panic can sweep nations because of the freedom of speech that was given to the people. A balance between the two is needed. Social responsibility needs to be practiced with the freedom of speech; the two should be taken as a packaged deal and not separately. Works Cited Rousseaus Social ContractRousseaus Discourse on InequalityMills On Liberty

The Strategy Of Apple Inc Marketing Essay

The Strategy Of Apple Inc Marketing Essay Introduction Along with the development of economy and technology, electronic products have achieved a rapid development. That is mainly because the high electron technology can cater for peoples daily demands such as communication, entertainment, work and some other aspects. Moreover, in modern times, peoples living standards have generally improved, thus their demands of life quality is raising. Therefore, there are many opportunities for the companies that provide electronic products and services. However, along with the development of electronic industry, the competition becomes intense. Thus the appreciate strategies are important for companies to achieve a successful and stable development. In this essay, it will firstly introduce the history of Apple Inc.. Following that, it will apply Porters strategy framework to Apple Inc.. And then, it will outline 3 future strategic options for Apple Inc.. After that, it will evaluate the contribution of culture to the strategic success of Apple Inc. At last, it will make a conclusion. The history of Apple Inc. Apple Inc was established by Steve Jobs and Steve Wozniak on April Fools Day, 1976. They firstly built a computer circuit board which named the Apple I in Los Altos, California. Jobs made it Apples mission to bring an easy-to-use computer to market. And then, the company launched the Apple II, which was more convenient for people to use straight out of the box. From than on, Apple became the leader of the industry quickly, selling more than 100,000 Apple IIs by the end of 1980 and it launched a successful IPO in 1980 (Carlton, 1997). Apple introduced the Macintosh to the market in 1984, which reflected the ease of computer use, the breakthrough in industrial design and technical elegance. The stable development of Apple during the 1980s was mainly due to the leadership in the education field. The implementation of the LOGO Programming Language by Logo Computer Systems Inc. had provide the opportunities for the Apple II. The success of Apple and LOGO in the education field brought a b road base of loyal users all over the world to Apple Inc.. Apples world wide market share had achieved about 8% by 1990. The major share come from the education market. At that time, Apple controlled all aspects of its computer, and it could offer customers a complete desktop solution involved in software, hardware, and some other aspects. Apple introduced the PowerBook to the market in 1991, which established the ergonomic layout of the laptop computer and the modern form of the computer. Although the Macintosh Portable was produced as powerful as the desktop Macintosh, however, the Macintosh Portable was weighed 17 pounds with a battery which can work 12 hours. And the PowerBook was 7 pounds and with a battery which can work 3 hours. These were more convenient for people to carry and move. Moreover, the Macintosh Portable can be used without electric power source for at most 12 hours. Therefore, the kind of computer became more and more popular with people all over the world. By t he early 1990, Apple started to develop the alternative platforms to the Macintosh, such as the A/UX. In 1994, Apple allied with IBM and Motorola in the AIM alliance. In 1997, Apple joined Microsoft to release new versions of Microsoft Office for the Macintosh. In the later years, Apple continued to develop new products to cater for the demands of market and consumers. The company has take various strategies to achieve the business objectives and more profits. Application of Porters strategy framework to Apple Inc. Brief introduction of Porters strategy framework Porters strategy framework involves in 5 forces competitive rivalry, threat of new entrants, threat of substitutes, bargaining power of suppliers and bargaining power of buyers. The competitive rivalry is influenced by various factors involve in the market growth rate, level of fixed costs, frequency of over capacity, extent of product differences, strength of brand identities, cost of exiting the industry, comparability of competitive rivals and some other aspects. The threat of new entrants depends on the capital requirements, economies of scale enjoyed by existing competitors, cost advantages enjoyed by existing competitors, existing product differences, strength of existing product brand loyalty, access to distribution channels, access to appropriate technology (Porter, 1997), access to long term supplies of raw materials and some other aspects. The threat of substitutes depends on the relative price of substitutes, technical comparability of substitutes, costs of switching, spee d of technological development in substitute industry and some other aspects. The bargaining power of suppliers depends on monopoly power in supplier industry, degree of differentiation of suppliers product, costs of switching supplier, importance of volume to the supplier, importance of suppliers product to the industry and some other aspects. The bargaining power of buyers depends on buyer volume, availability of substitute products, costs of switching, concentration of buyers industry, price sensitivity, product differences, buyer information and some other aspects (Porter, 1998). The analysis of Apple Inc.s 5 competitive forces Competitive rivalry: the competitive rivalry of Apple Inc. is medium. On one hand, there are many famous brands have great influence in the computer market such as IBM, DELL, Lenovo, Sony and some other brands. These brands provide various computers in different shapes, colors, functions and some other aspects. And the computers suits different people such as student, businessman, common employee and some other people. And the computers are in different prices, thus the computers can cater for the demands of different social classes. However, it is well known that the price of Apple is general very high, and not all of the people can offer it. Therefore, most of the customers may like to choose other brands computer. This will weaken Apples competitive power. On the other hand, although the price of Apples products is high, however, it is well known that the quality of the products is high and the functions of the products have strong power. Thus many customers would like to choose A pples products for the good functions. And in the aspect of products, Apple has strong competitive power. Thus in the comprehensive point of view, the competitive rivalry of Apple Inc. is medium. Threat of new entrants: The force of the threat of new entrants is low. First of all, Apple Inc. was established in 1976, and it has more than 30 years growth. During the 34 years development, Apple has cooperated with many companies that have great influence on the computer industry. The companys business idà ©e and the quality of the products or services are well known by the people all over the world. It can be said that Apple Inc. is the leader in the computer industry. And there is no company can surpass the position of Apple in the computer industry. Moreover, the new entrants are usually the new brands (Stewart, 2004). These new entrants do not have any brand effect. Because the products that they provide are not used before, therefore, they can not provide the proofs for the customers and make them to believe that the quality of the products is high and the products are reliable and practical. The products of the new entrants usually use the software and hardware that produc ed by other companies and applied in many brands products. There is no innovation that the new entrants can provide. Therefore, it is difficult for them to attract customers and competitive with the famous brand such as Apple Inc.. From these points of view, the force of the threat of new entrants is low. Threat of substitutes: the force of the threat of substitutes is medium. It is well known that the products of Apple have great functions and high quality. The production costs are higher than other brands. And the computer of Apple have special functions that other brands computer do not have. That is because the research and development skills of Apple is higher than other companies. However, on the contrary, the substitutes such as the computers, mobile phones, music players and some other aspects become more and more in the market. There are some famous companies that provide the similar products or services such as Sony, IBM, DELL, and some other brands. The quality of the products also very good, and the functions can generally meet the common consumers demands. Whats the most important, the price of the substitutes is lower than Apples products. Based on these aspects, the consumers may consider the substitutes that can provide the similar services and cost lower. Therefore, t he force of the threat of substitutes is medium. Bargaining power of suppliers: the bargaining power of suppliers is high. Because Apple has its own fixed suppliers. The software, hardware, and some other fitting parts are provided by the certain suppliers. Because Apple Inc. has strict and high requirements on its products, thus the components must have the quality assurance. Thus Apple can not choose the suppliers at random. Based on this, the suppliers display important and essential roles in the business of Apple. Thus any requirements that the suppliers point out will have great influence on the normal operation of Apple and its decision-making. Thus the bargaining power of suppliers is high. Bargaining power of buyers: the bargaining power of buyers is low. First of all, the brand of Apple is popular with the people all over the world, the famous reputation has already set up in the whole world. Thus Apple Inc. has the qualification to positioning its products and the price. Moreover, more and more people become to pay attention to Apples products because their special functions, and the number of Apples customers is raising. Although the price of Apples products is high, however, many people would like to buy the products. In addition, the new entrants and substitutes can not bring great threat to Apple, which means that Apple can still occupy great market share (Segal-Horn and Faulkner, 1999). Therefore, Apple will not adopt the strategy of reducing the products price. According to these factors, the bargaining power of buyers is low. The unusual aspects of the way Apple Inc. does business First of all, Apple Inc. cooperate with the companies that display great even dominant roles in the industry such as IBM, Motorola, Microsoft and some other companies. This cooperation will strengthen Apples competitive power and comprehensive power, because it will obtain the support of its partners (Linzmayer, 2004). Moreover, Apple Inc. applies itself to the research and development of high-end products which have special functions that other brands can not provide the same services. Although this needs much costs, however, the products will achieve more attention by people, and attract more customers (Linzmayer, 2004). In addition, Apple has its own management methods and business strategies. All of these will help the company make a smooth and successful operation, and achieve a rapid development (Linzmayer, 2004). Because the management and strategies deal with the problems, and create new opportunities for the company to obtain development. The future strategic options for Apple Inc. There are some major future strategic options for Apple Inc., thus the company can obtain a more rapid and successful business and development. Cost leadership strategy Cost leadership is the comparative advantage of the business which compared with competitors. If the cumulative cost of the value activities of the company is lower than the cost of its competitors, it has cost advantage. If a company knows about the cost difference between itself and its competitors, there are two main ways to achieve cost advantage, one is to implement cost control to all of the aspects of value creation, another is to re-structure a new lower cost value chain which is to use higher efficacy ways to design, produce and sale the productions (Willis, 2001). Generally speaking, cost leadership strategy necessarily requires a company to become the cost leader, but not to be a member of the companies that compete for this position. Many companies have not realized this point so that they have made great errors in planning the strategy. When there is not only one company looks forward to becoming the cost leader, the competition between them is very intense because each percentage point of market share are considered essential (Jeffrey, 2005). This is a very important strategy for Apple Inc. Because Apple Inc. is a worldwide famous company, and it is business covers all over the world. Thus the cost of the business arrangement is huge, which involves in the employment cost, raw material cost, technology research and development cost, transportation cost, sale cost and some other aspects (Wright, Kroll and Parnel, 1996). Therefore, the various costs occupy a great part of the companys competitive power. If the company does not pay attention to the power of the cost, and take measures to reduce the costs, it will waste more on the products or services research and development. Moreover, if Apple Inc. has special strategic chains management: the optimization of enterprise value chain, smooth supply chain management, win-win chain and customer satisfaction chain, it will have a rapid development., because these will support the cost leadership strategy. Apple Inc. may insist CHAMPS management policy, which is comprehensive and with consumer-oriented, Apple Inc. also can take the strategies that growth-centered, for instance, it can target one of the means of achieving profits-cost leadership (Peter and Donnelly, 2004). If Apple Inc. takes full advantage of these strategies, it will strengthen its competitive advantage. Market penetration strategy Market penetration strategy is the development strategy that making market expansion, the strategy can be launched through expanding the production scale, increasing production capacity, adding product features, improving product use, expanding sales channels, exploring new markets, reducing product cost, concentrating resources and so on. The strategies core is reflected in two aspects: one is to use the present products to open up new markets, another one is to provide new products to present market. Market penetration strategy is special of the competitive strategy, it is a company development strategy that based on existing products and fully develops its market potential, it also be called basic business development strategy (Nonala and Kenney, 2002). Because market penetration strategy is formed with existing products and existing market, so the managers of the enterprises should have systematic consideration of market, products and marketing mix strategy so as to achieve the p urpose of promoting market penetration. For Apple Inc., the market penetration is one of the major strategies. Although the company has occupied many markets all over the world, however, not all of the markets can meet the companys demands, in other words, the company can not achieve its business objectives and expected profits. Therefore, the company needs to take measures to promote the products in more markets and attract more customers. Expect the production of computer, the company also produces cell phone, music player, and some other products (Harris, 997). However, the demands of market and consumers continue to change, thus the company should keep researching and developing new products and services, so as to cater for the customers needs and meet their satisfaction. Moreover, in some small cities, as the commerce is not very developed, and the peoples living standard is not high, thus some famous brands especially the products or services that have high price may not provided in the small cities. However, there w ill be some consumers who live in the small cities would like to buy the products of Apple Inc.. Based on this situation, the Apple Inc. should promote some products in the new markets, so as to expand the sale scale. Diversification strategy Diversification strategy is a development strategy of operating the products or service of more than two different uses. Enterprises can occupy and explore more markets and avoid the risk of single operation with the diversification strategy. The so-called product diversification means that the enterprises new products across a wide range of profession that may not relative to the same industry. The general sense of diversification mainly refers to the diversification of production. Diversification is different from product differentiation. Product differentiation is the segmentation of the same market, but essentially the same product. Production diversification is the same companys products into a heterogeneous market, it adds the kinds of new products and enters new market (Harris, 2003). For Apple Inc., the diversification strategy is not a strange strategy. Because the company has already take the strategy to develop its business. At present, the business scope of Apple Inc. refers to computer industry, mobile telephone industry, player industry and some other industries. However, the products in the industries can not always meet the consumers demands. Because the technology develops very fast, and the speed of electronic products regeneration is very fast, thus in order to keep in pace with the markets development and change, Apple Inc. should continue to research and develop new products that in different industries. Therefore, Apple Inc. can keep its competitive advantages in the various industries (Wit and Meyer, 2010). At present, Apple Inc. has not done very well in this aspect, thus it needs to keep creating new products or services in the various industries that it refers to. These three future strategic options can be considered by Apple Inc., as each option is suitable for Apple Inc.s some certain operation situations. If the company can do something that related to the options, it will get some help in its business. The evaluation of the contribution of culture to the strategic success of Apple Inc. First of all, Apple Inc. pays much attention to the management, especially the leadership. The company has strict requirements on the leaders, and the management of the company. The reason why the company can achieve such a stable and smooth development is that it insists the strict management. This is one of the important culture factors in Apple Inc. It requires the people in the manage layer must have personal knowledge and skills to organize and control the related work. Whats the most important, the managers must have strong ability to make decisions. From the company be established, the managers continued to formulate the strict management system, thus the company can be arranged in the order, and the operation can rely on the internal regulations (Bartol, Martin and Tein, 2004). A companys business and development can not leave the effective management, and the effective management can not leave the correct and exact decision-making. Thus the company can make the most apprecia te strategies to do the business, and grasp the opportunities correctly and avoid the threats in time. Moreover, Apple has a reputation for fostering individuality and excellence that reliably draws talented people into its employ. The company has training system and train many groups talented employees every year. In order to recognize the best of the companys employees, Apple Inc. established the Apple fellows program, providing reward to the employees who have made extraordinary technical or leadership contributions to the individual computing while at the company. The Apple Fellowship has provided much reward to many employees who made special contributions to the company, and the reward also drive the employees to work hard and try to bring more benefits to the company (Smith, 1994). This kind of culture help the company foster many talented people, and help the company encourage and drive the employees to require themselves strictly, and become more professional, thus they can complete the mission perfectly, and make more contributions to the company. The company very value the employees self-management. For instance, during a certain period, Apple Inc. did not establish the rules and related regulations that requires the working time, the duties and the salary of the employees, on the contrary, it asked the employees to plan these aspects by themselves. This kind of management can make the employees to have a better realization of their own such as the professional skill, the knowledge, the physical energy, the intelligence, and some other aspects. Therefore the employees can make a self management and improve their comprehensive ability. In addition, Apple Inc. promises some employees to choose to work either in the company or at home, and give them freedom to participate in the meetings that hold by the company (Rusaw, 2007). The freedom of the choices can provide the employees much convenience to arrange the work and the daily affairs. Based on this, the company can obtain the employees loyalty and love, they may support the management methods of the o rganization, and have enough enthusiasm to work for the organization, thus they can promote the organizations development in a large extent. The culture of employee management not only can promote the company to have a good development and achieve more profits, but also can promote the employees to have a rapid growth and obtain more benefits. Furthermore, Apply Inc. continues to make the culture innovation. The company always creates an environment that can motivate innovation. The company has established some rules to encourage and promote the employees innovation. Moreover, Apply Inc. provides the material and spiritual support for the employees who can make the innovation such as the idea innovation, the production innovation, the technology innovation and so on. During the process of innovation, the company always gives much encouragement, and provides attractive reward to the employees who have made the innovation. According to this, the employees will be aware of the importance of innovation, and they may pay attention to the various aspects that may contribute to the product or service innovation (Bouchikhi and Kimberly, 2008). During a certain period, Apple Inc. promises the employees to do what they would like to do and make the behavior according to their interest. The employees do not need to obey the strict an d hidebound roles or regulations in the company, thus their thought is also be restricted. Therefore, in Apple Inc., the dream of enjoying the staffs themselves can come true. By this way, the employees can foster their interests by making full of time, thus they can have enough time and energy to create new things or new thoughts for the company. Thus the company may collect more resources or thought to make the innovation in the aspects of product, service, technology, management and some other aspects. Therefore, the company can maintain the leader position in the computer industry, strengthen the competitive power in various industries it refers to, and keep in pace with the markets change, and finally achieve more profits and successful development. In addition, Apple Inc. pays much attention to the customers feelings. The company make efforts to research the customers demands and collect the related information as the product creation basis. One of Apples business objective is to meet the customers needs and satisfaction. Because the customers are the consumers, and the profit is achieved finally from the consumers. Thus the company very values the customers feelings about the products or services that it provides (Caldari, 2007). Apple continues to create new products so as to cater for the customers different demands. The company provides the products not only in the stores, but also sells the products online, this will bring much convenience to the customers. The company also sets up many after-sales departments, thus the customers can obtain the help any time if there are some problems with the products. This kind of culture will help Apple Inc. to attract more customers and obtain their loyalty. Conclusion In conclusion, Apple Inc. has a long development history. And with the long-term growth, it has achieved a certain successful development. The various strategies have contributed much to the rapid and successful development. Therefore, the company can not neglect the influencing factors of the strategies such as the culture. However, it is difficult for the company to maintain the leader position in the computer industry, thus it must take the correct and appreciate strategies and make full use of them. Therefore, Apple Inc. can keep in pace with the market development, and achieve the stable and long-term development.

Queen Elizabeth and her Conflicts Essay -- Royalty

Queen Elizabeth I was one of the most famous monarchs along with being one of the most successful woman rulers in history (Rowse 243). During her reign, she is said to have kept a long and eternal peace. Wikianswers believes that the main conflict she had during her reign was, â€Å"the aspects of the catholic religion†. Yes, religious settlement of England needed to be established, but her throne was in danger of her sister in the start and the intrusion her cousin later had greatly impacted and challenged Elizabeth. These are the obstacles I think she more had to battle during her reign. But she wasn’t always first in line for the royalty seat. Elizabeth was the child of King Henry and Anne Boleyn (Galli) born in the year 1533. King Henry had a previous wife named Catherine of Argon with whom they bore Mary in the year 1516. King Henry of course wanting a male heir kept trying and finally had a boy in 1537 with Jane Seymour named Edward VI. Edward was concluded to inherit the throne but died at a young age leaving Mary I of Henry’s children to be next in line (Galli). King Henry lived to the age 55 and passed due to bad health. This was the year of 1547 and Mary being the successor, became queen. Mary I â€Å"suffered terrible childhood of neglect, intolerance, and ill health†, says Galli. In her years she went from having high status, to loosing it all from a law change, to receiving it all back and reinstating her to the throne. Her major goal once queen was to reestablish Catholicism and was very committed. She was named Bloody Mary due to her burning of 300 Protestants at the stake which is a big sense to why â€Å"her reign was unpopular† (Galli). Thomas Wyatt led a rebellion with many Protestants to dethrone her. Mary was certain El... ...gue to rest in her bed. She died in March of 1603 (Queen Elizabeth I). Queen Elizabeth never had children so her successor was James VI of Scotland who became James I of England. He was the son of Mary Stuart and was King of Scots, Ireland, and lastly England as of 1603 at the age of 37 (Wikipedia). He was a talented scholar and â€Å"The Golden Age† continued into his reign. Through Elizabeth’s 45 year’s of British rule, she battled challenging obstacles such as religious conflict, Mary Tudor’s rule, peoples’ will to overthrow her, and Mary Queen of Scots intrusion. She faced these trials and managed to be given the title of England’s greatest monarch. This influential woman ruler left inspiration and knowledge for future monarchs and the British government for many years to come. She had also provided her country with stability and a sense of identity (Rowse 245).

Good and Evil in Goethes Faust :: Faust Essays

Good and Evil in Faust In Faust Goethe shows many of his opinions about good, evil, and religion. Goethe uses characters like The Lord and Gretchen in the early part of the play to set examples of goodness. Goethe uses characters like Mephistopheles to stand for evil. Throughout the play Goethe also uses examples of the church to show how he feels the church works. The concept of good for Goethe is that everyone has the ability to be good and that errors in judgment are what make people bad but if a person keeps striving these mistakes will bring them closer to righteousness. As long as a person continues to keep moving and doing things they will most likely achieve righteousness. This is shown in the bet between Faust and Mephistopheles. Faust says that if at any time he says, "Linger a while! Thou art so fair!" that will be when Faust dies and serves Mephistopheles. This shows that if Faust were to stop wanting to do anything it would be a horrible sin. The Lord which many perceive to stand for God stands for the perfection that Faust is trying to accomplish with his life. Gretchen in the early part of the play stands for perfection because she is inexperienced and knows nothing else until Faust starts to seduce her. The concept of bad for Goethe can be seen most in the character of Mephistopheles. Mephistopheles is believed to stand for the devil. When he first introduces himself he describes himself as "a part of that Power which always wills evil, always procures good.....the Spirit which always denies." Mephistopheles actions such as talking Faust into taking advantage of Gretchen and then telling him to leave her are seen as evil actions. The fact that Mephistopheles spends time with witches which most people see as evil shows that he is also evil. Goethe believes that all people sin sometimes and God forgives us. This is shown when Gretchen is in prison and after all the sin she has done a voice from heaven grants her salvation. Even though she did sin, most of her sin was because of inexperience and she was not purposely sinning. Goethe feels that the church and religion are both useless. When Faust leaves Gretchen the first jewels, her mother takes them to the church. The church takes them saying that they are trying to help, but this can be seen as the church just trying to get money out of them.

PR Communication Memo Essay

Lancaster, PA, June 13, 2013 – JHW Corporation (NYSE: JHW), a leader in textiles, announced today that John Doe, chief financial officer, has resigned unexpectedly while working with the Securities and Exchange Commission. SEC is currently investigating the accounting practices of JHW and recently discovered discrepancies in the company’s revenue recognition. James H. Whoever, president and CEO of JHW, stated he was surprised to learn of the discrepancies discovered by SEC in the company’s accounting practices and regrets that internal controls were not reviewed sooner. At this time it is unknown if John Doe’s resignation is connected to this incident; however, the company is committed to finding a replacement Chief Financial Officer at the conclusion of the investigation. Until further notice the Vice President of Finance will report directly to the CEO. Additionally, JHW will delay the release of its earnings for the second quarter, pending the conclusion of the investigation relating to accounting practices of revenue recognition. The investigation is overseen under the direction of the Securities and Exchange Commission with the full cooperation of JHW’s internal audit committee and board of directors. As a result of the information discovered the company has broadened the extent of its investigation to include all internal controls for financial reporting. The issues of concern in the investigation primarily involve the proper recognition of revenue. The company anticipates completion of the investigation by the second week in July 2013, and will remedy any discrepancies identified by SEC for the fiscal years affected within the time frame established by SEC. Because of the recent staff changes, and with the help of SEC, we are looking into the situation to resolve it as soon as possible. We believe these staff changes are for the better, and we will continue to strive to reach company goals and protect our investor’s interests. No further information will be  supplied on the status of the investigation or company operations until earnings have been reported. John Doe, Chief Financial Officer, resigned unexpectedly when the Securities and Exchange Commission (SEC) requested documents that led to the discovery of issues concerning revenue recognition during its investigation of the company’s accounting practices. A press release has been written to inform the public of the CFO’s resignation and how the company is handling this crisis. At this time I want to inform you of the company’s legal requirements, explain the value of public communication, and the ethical concerns during this crisis. Legal Requirements As a publicly traded company we have a legal obligation to inform the public of the resignation of the company CFO. It is critical that we handle the CFO’s resignation in a manner that minimizes any long-term effects that could cause lasting damage. Additionally, to avoid further repercussions the company should consider the following legal requirements when handling this situation. Legal counsel should be sought to assist the company during this time to ensure nothing is overlooked, avoid future consequences, and breach of confidentiality. * Disclose any information considered material for immediate release to the public * Company operation filings including Form 10-K and 10-Q; file Form 12b-25 to disclose inability to file report in a timely manner and the reason * File an 8-K form for the recent changes * Detailed disclosure on financial condition, including financial statements * Inform shareholders of potential misstatements on annual reports and rectify any inaccuracies; possible litigation and legal consequences as a result of crisis * Ensure confidential information is secure, including CFO’s access to privileged information Public Communication At this time all communications should be directed through the appointment of one spokesperson to ensure facts are consistent and focused on the relevant issues, without breaching confidentiality. Also we need to provide assurance that the company is taking the necessary steps to correct the situation and explain what plan we have to prevent this from recurring. It is imperative that we cooperate with the media to show control over the situation to avoid further rumors of inappropriate behavior. Public communication at this time is invaluable when expressing the company’s concerns and reassuring the stockholders and the public to retain their confidence in the company and its leadership. * The press release should calm the public by informing them of facts about the situation. The company should respond professionally and in a manner that reflects best practices in managing the situation. To maintain integrity, responses need to be honest and transparent to avoid negative impacts. Management should be proactive by preparing for other attacks that may arise as a result of its response. Address negative comments in a positive way to show the company is listening. Management should consult internal policies and procedures on the proper way to handle this situation. * Ethical Considerations Responsible decision making is difficult when ethics tips the balance between calming stakeholders and providing information to SEC. To avoid further concerns in regard to this crisis, the company will provide any information requested by SEC that we are legally obligated to furnish. However, frequent contact and consultation with the â€Å"board of directors should be sought to make sure the organization stays focused on objectives in an ethical, legal, and socially acceptable manner† (Cengage, 2006, p. 3) while providing required information to SEC. Recommendations It is my recommendation that a successor be appointed as soon as possible,  and a meeting should be called with chief investors to smooth any marketplace nerves. Additionally, it is imperative the company develops an action plan to handle the situation in an orderly and professional manner. Staying proactive, calm, and truthful will help reaffirm the integrity of the company and provide reassurance to company stakeholders while impeding further rumors. The press release needs to be delivered to the public and to the NYSE informing them of delayed filings and recent changes to avoid future ramifications, including delisting. The company accounting staff should be available to help answer questions internally as SEC’s investigation continues. I will notify you of any information and developments as they occur. If you have any questions or concerns in this matter, please do not hesitate to contact me. References Cengage. (2006). Stakeholder Relationships, Social Responsibility, and Corporate Governance. Retrieved from http://cengagesites.com/academic/assets/sites/316138_ch02.pdf e-releases. (2013). Press Release Sample. Retrieved from http://www.ereleases.com/press-release-sample.html