Week 4 Essay Example | Topics and Well Written Essays - 250 words - 2

Week 4 - Essay Example Pacific Asia and China have grasped exchange and industry frameworks that work for them and assurance them solid monetary development, while a few countries in East Europe, for example, Russia and Africa, have rather neglected to grasp perfect trade systems, for a large portion of their economies are yet to enlist significant development. During the time spent utilizing the accessible way to yield merchandise and enterprises, both the private and open businesses inside America need to manage both the item and the asset markets. The item showcase is significantly ordered into four classes, which incorporates the serious portion, just as those parts that display imposing business model, oligopoly and monopolistic rivalry. Also, the asset advertise is grouped in the process of childbirth, capital and land. Directly, the work advertise is encountering decrease in unionization and government mediation. The capital market likewise contains money related go-betweens like banks, with the open division representing 20% of the economy. Work unionization in America has enlisted noteworthy decrease in the course of the most recent fifty years with the rate declining from 35% during the 1950s to 11.3% in 2012. The execution of antagonistic work laws is one reason for the decrease in labor unionization, for enactments, for example, the Taft-Harley Act of 1947 and the Right-to-Work law, which has been actualized in more than 20 States have made it hard for associations to play out their obligations unreservedly. Another purpose behind the decrease is the way toward building up associations, as the length between appealing to the National Labor Relations Board and the association political decision is in every case long, and permits businesses to battle against arrangement of

Organisational Development Strategy Free Essays

Presentation Change is a steady thing and this unfolds inside world from various perspectives. As the world turns out to be progressively convoluted and progressively interlaced, changes apparently far away influence us. Along these lines, change may now and then seem to happen habitually and subjectively. We will compose a custom article test on Authoritative Development Strategy or on the other hand any comparative subject just for you Request Now We are step by step getting discerning of the fact that we are so associated with each other and to our reality. Associations should withal be discerning of their all encompassing nature and of the manners in which their individuals influence each other. The mind blowing measure of progress has pressured people and associations to outwardly see â€Å"the monstrously giant picture† and to be discerning of how occasions influence them and the other way around. Association improvement is another term which implies a calculated, association wide exertion to augment an organization’s adequacy and practicality. Warren Bennis has alluded to OD as a replication to transmute, a mind boggling instructive procedure proposed to transmute the thoughts, mentalities, qualities, and structure of an association with the goal that it can more readily habituate to new advancements, markets, challenges, and the bewildering pace of progress itself. OD is neither â€Å"anything improved an organization† nor is it â€Å"the preparing capacity of the organization†; it is a specific sort of progress process intended to build up a specific sort of final product. OD can include intercessions in the organization’s â€Å"processes,† using conduct science information authoritative reflection, framework enhancement, arranging and self-examination. Universal Business Machines Corporation (IBM), consolidated on June 16, 1911, is a data innovation (IT) organization. IBM works in five portions: Global Technology Services (GTS), Global Business Services (GBS), Software, Systems and Technology and Global Financing. GTS essentially gives IT foundation administrations and business process administrations. GBS offers proficient types of assistance and application the board administrations. Programming comprises fundamentally of middleware and working frameworks programming. Frameworks and Technology gives customers business arrangements requiring propelled figuring force and capacity abilities. Worldwide Financing puts resources into financing resources, influences with obligation and deals with the related dangers. In May 2012, the Company procured Varicent Software Incorporated. In May 2012, the Company gained Vivisimo. In June 2012, the Company procured Tealeaf Technology, Inc. On August 1, 2012, Toshiba Tec Corporation gained the retail location arrangement business from IBM. In September 2012, it obtained Butterfly Software Ltd. In October 2012, it gained Texas Memory Systems. In October 2012, the Company declared the opening of three new branch workplaces in ASEAN, which are situated in the urban communities of Ipoh and Malacca in Malaysia and Bandung in Indonesia, and reported the opening of three new branches across Brazil. In December 2012, the Company obtained Kenexa. In February 2013, it finished the procurement of StoredIQ. In April 2011, the Company gained TRIRIGA, Inc. In October 2011, the Company obtained i2. In October 2011, the Company gained Algorithmics. In October 2011, it obtained Q1 Labs Inc. In November 2011, the Company opened in Romania its European site for creating and testing IBM switch and systems administration equipment and programming. In December 2011, the Company finished the securing of Curam Software Ltd. In January 9, 2012, the Company obtained Platform Computing. In January 11, 2012, the Company procured Green Hat. In February 1, 2012, the Company gained Emptoris Inc. In February 15, 2012, the Company procured DemandTec Inc. In February 10, 2012, the Company finished the obtaining of Worklight. In March 2012, the Company opened another branch office in Ludhiana, Punjab, India. (http://www. reuters. com/money/stocks/companyProfile? symbol=IBM) In 1992-1993, IBM started to lose cash and battled to meet finance for the more than 300,000 representatives in light of the changing business sector scene. Louis Gerstner, the as of late designated CEO, spared the organization by changing IBM’s culture and plan of action. As we probably am aware now one of IBM’s center organizations is counseling, which had not been a key part of the heritage model. It appeared as though IBM was confronting a comparable, if maybe increasingly desperate, circumstance to Merrill Lynch in the mid 2000’s. (http://professorjickblog. com/post/4194417315/hierarchical change-at-ibm) IBM helped pioneer data innovation throughout the years and it stands today at the bleeding edge of an overall industry that is upsetting the manner by which endeavors, associations and individuals work and flourish. The pace of progress in that industry, obviously, is quickening, and its degree and effect are extending. In these pages, you can follow that change from the soonest precursors of IBM, to the latest turns of events. You can check the whole IBM continuum from the nineteenth century to the 21st or pinpoint †year-by year or decade-by-decade †the key occasions that have prompted the IBM of today. (http://www-03. ibm. com/ibm/history/history/history_intro. html) IBM has been in the business for a hundred years as of now yet this paper will concentrate on the hierarchical changes and advancements with the organization for as far back as 20 years. Brief History In 1911 IBM was first joined in New York as the Computing-Tabulating-Recoding Company. The company’s history, in any case, can be followed back to 1890, when the United States was getting influxes of foreigners. To address the issues of estimating populace the US Census Bureau supported a challenge to locate the most effective methods for arranging registration information. The challenge was won by German migrant and Census Bureau analyst, Herman Hollerith. Hollerith shaped the Punch Card Tabulating Machine Co. in 1896. In 1911 Hollerith’s organization converged with Computing Scale Co. f America and International Time Recording Co. to frame Computing-Tabulating-Recording Co. The organization fabricated and sold items running from business scales and mechanical time recorder to meat and cheddar slicers, tabulators and punch cards. At the outset the organization worked in New York City as it were. Inside a brief timeframe, nonetheless, it immediately extended its office and plants to different pieces of New York State, Washington, DC, Ohio, Michigan and Toronto, Canada. In 1914 Thomas J. Watson joined the organization and turned into the leader of the organization inside eleven months. Under his administration the organization kept on extending its items and administrations. Around then the organization concentrated for creating huge scopes exceptionally constructed arranging answers for organizations. Inside ten years Watson had extended the company’s business tasks to Europe, South America, Asia and Australia and in 1924 the organization was renamed International Business Machines Corporation (IBM) to mirror the firm’s overall extension IBM alludes to the decades somewhere in the range of 1939 and 1963 as the ‘Era of Innovation’. During this period the company’s product offering extended ignificantly. In 1891 IBM presented (PCs) for independent ventures, schools and homes. For first time, IBM teamed up with Intel and Microsoft to create PCs. In 1985 IBM presented neighborhood (LAN), which allowed PC clients to trade data and offer printers and documents inside a structure or complex. IBM built up an establishment for organize reg istering and various uses of PCs. In 1993 Louis V. Gerstner, Jr, a previous official at American Express, Nabisco and McKinsey Co. joined IBM as CEO. Gerstner underlined the need to give incorporated answers for the company’s clients. He likewise chose to keep organization, together as opposed to parting it into isolated free organizations. Today IBM’s quality lies in its joined ability in arrangements, administrations, items and innovations. http://historyofbusiness. blogspot. com/2009/04/brief-history-of-ibm. html How IBM does their Organizational Development IBM has propelled one of its organizations focusing on business techniques and improvement. So in this manner, they will be one of the great organizations that we can optically peddle and concentrate how they stay fruitful throughout the years. IBM Global Business Services offers one of the biggest technique transmute rehearses on the planet, their methodology transmute practice amalgamates business procedure with innovation knowledge to enable associations to create, adjust and execute their business vision across four key measurements †business system, working technique, association change methodology and innovation methodology †to drive advancement and amplification. This is withal one reason why IBM is fit for transmuting rapidly and effectively. Rather than going with the most recent patterns, they form, create and lead them. By joining the demonstrated ability with the profound research, scale and extent of IBM, they have assembled an exceptional way to deal with industry arrangement advancement. This methodology permits them to address the open doors that issue most and convey business results with quicker time-to-esteem. The IBM procedure and change practice extends the skyline prospects while actualizing with thoroughness. Its three regions of ability are adjusted to drive opportunity and execute over the worth chain. The knowledge gave by advancement and development administrations permits setting a general course for the association by creating maintainable business, client and innovation procedures. Their abilities inside the activities and fund region help advance how the association capacities to drive better. Lastly, with association and individuals ability, they can create and lead the skilled people who make esteem and upper hand. With o

The Naivete of Candide essays

The Naivete of Candide articles The Naivet of Candide as Exemplified by His Experiences in El Dorado Honest, unpracticed, open. Candide is the exemplification of naivet. In the midst of his movements and experiences Candide speaks to the imprudence of good faith. Upon his appearance in the surreptitious idealistic nation, Candide is in wonderment of El Dorado. A spot that not exclusively is stylishly delightful, yet in addition furnishes its residents with unlimited nourishments, gems and joys. Delights that are in any case the reason for ceaseless dread and disaccord as experienced by Candide and his accomplices all through the remainder of Europe. As showed by his response to El Dorado and its kin, Candide flopped with the way of thinking of Pangloss that this world is the most ideal everything being equal. Voltaire made El Dorado as a differentiation to various paradoxes inside European scoiety at that point. Deceptions including the flaws of European governments, the frauds of religion, and the failure for Candide to be content with the ideal world that was El Dorado. After Candide and Cacambo showed up in El Dorado, they in a split second were stunned by the residents clear detached mentality towards gems and gold. They stood agape as a gathering of kids and their dean coolly left the apparently prized wealth on the ground. Candide made the presumption that the kids playing with these wealth must be offspring of the ruler. Be that as it may, as he immediately took in, the individuals of El Dorado had no connections to material things nor were they managed by a ruler of outrageous riches and influence. All through the remainder of Europe, numerous nations were controlled by governments or other government frameworks that kept up a condition of prevalence, riches and influence. Candide was familiar with living inside a class framework where ones status directed the possibilities of their way of life. Voltaires El Dorado was the absolute opposite of these practices. When Candide and Cacambo were get... <!

The Argument About Research Essay Samples of Countries

The Argument About Research Essay Samples of Countries Read the next sample in PDF format and you'll be prepared to compose your own paper. Reasons of poverty are numerous, and it is tough to analyze the whole complex of causes of such an international matter. Patients who experience extreme pain due to the essence of their illness are permitted to die with dignity in many countries while other nations totally condemn using euthanasia. Patients with chronic illnesses do not have a lot of selection except to die peacefully and with dignity. Wonderful attention is going to be given to produce solutions for pregnant women who must sacrifice their pregnancy to accomplish success in a career. The plan of the Kilt Hanger is ideal for the full Prince Charlie outfit. The roulette plan of activity is very likely to is to know the exact ideal approach to create money which will be sensible. Furthermore, in the event you win money, you wish to be certain the casino will pay-out. Just remember to keep in mind that if casinos away from the ones which were American entertain, and after that you definitely may possibly perhaps not be supplied a code. USA no-deposit Casino bonuses are a few of the the exact well-known manners for casino gamers to play with quite a number of their favourite gambling games. In case it produces clothes and accessories and would like to be a profitable one, it must employ a group of the skilled fashion marketers who start increasing the popularity and prestige of the brand with the support of the well-known strategies and methods. The usage of NFL jerseys is extremely common. With personalized jerseys of the NFL, you're sure that you've got the ideal design. Euthanasia is among the subjects that have faced intense debate with time, the legalization of euthanasia have been debated for many years with distinctive views presented regarding ethical and legal consideration for the two patients and healthcare providers. To steer clear of such instances of undignified death, it is necessary for terminal ill patients and their families to look at using euthanasia. Making such choice to either withhold or withdraw treatment for virtually any patient isn't an easy choice to make depending on the cultural, religious and legal aspects. You should select a company that's well-known and one which has a great history of always providing the ideal essay samples and ideas to their clients. Quality reports of you're looking for many years you will discover. When analyzing such a worldwide issue, an individual should consider historical and cultural facets. Use the fundamental research you conducted earlier, in addition to the form of paper you're writing, to assist you choose a stance. After you obtain a very good career and crystal clear idea of the direction you want your life to go in, it's necessary that in addition, you own a career development plan which can help you excel in the future and in your favourite field. The best method to compose the research essay is to do each section at one time and proofread every one of these sections. A superb approach to start the research essay is via recording information on note cards so these can be utilised in the writing process. Moreover, our English-speaking writers make sure every order has original content and an appropriate structure. And choosing the most appropriate idea is the most essential part of writing an excellent essay and receiving an A. Also you may be interested in constitutional law research paper topics. Make your readers able to comprehend the background of the problems related to abortion in various countries of the planet. Here are a few suggestions of further reading and research to assist you to do this. As a consequence, you get a wonderful deal of free time and completed homework. Frequently, students don't understand how to begin their writing. The issue of favors among the top class is only one sort of favoring that goes on within Sudan.

The Fuel Free Energy For The Future - 1485 Words

In the 1970’s, America faced a major energy crisis, but is America in the middle of another one without even knowing it. Replaced by the long lines at the gas pumps in the 1970’s is high costs of fuel and a driving thirst for even more oil, despite the high prices. Breaking this dependency on oil may be the only cure if America is going to solve its problems of obtaining a fossil fuel free energy for the future. In order to come up with a solution for the future, the current US energy situation, possible solutions, and where the future of the US energy is going without fossil fuels must be considered. Only then can America finally break free of its dependence on foreign oil. It has been no surprise that the US is dependent on oil, and†¦show more content†¦To make an honest assessment of the current oil issue in America, one must look at the facts. First, America cannot live without energy or the ability to transport supplies as well as personnel around. Second, America needs oil for manufacturing products, as plastics are one of the most used products in American’s daily lives. Third, there is a dependency issue and the country needs to head away from the fossil fuels as much as possible due to the damage they create to the environment. Plastics fill up landfills, they do not break down easily, and carbon fuel emissions cause damage to the atmosphere evident in things like acid rain and global warming. Fourth, the US is going to need more energy as the current population increases to meet the rising goals of the future. According to American Physical Society Physics, the energy use has decreased 32% from 1973 to current, due to the efficiency of appliances and other uses of energy. Technology does have the potential to assist in making a difference. (APSP, 1996). And fifth, the US economy is tied tightly to fossil fuels, and they do shape and change US policies with foreign nations. It was found that in 1995 the US used around 84% of its primary source for energy from fossil fuels, of that 40% was obtained from oil (APSP, 1996). It may be used cleaner than in the past, but it is still the main resource for power, and has been since the

Reformation And Riots. Throughout History, There Have Been

Reformation and Riots Throughout history, there have been reforms and revolts of every stripe. However the most notable would be the renovations that took place in the nineteenth century and the riots that soon followed those changes. An example of these mentioned the radicals that had been involved in the civil unrest that had been caused by the poor working conditions and low wages of factory workers. This triggered retaliation by the â€Å"captains of industry† from the likes of Andrew Carnegie and Rockefeller. The issues of riots the factors are long hours, poor working conditions, and the threat of losing a job from going on strike, and low wages. If you were a worker in this†¦show more content†¦As a consequence, of a steel mill owner like Andrew Carnegie, only caring about how to keep the mill running efficiently and keeping costs low, many of these â€Å"robber barons’ resolved this problem by squeezing the amount of money that running the mill would b e or having to replace machinery. Instead, they kept the old machinery; this eventually leads to most American steel companies to go out of business later down the line. American steel finally ran its course, as other countries began to develop and have their industrial revolutions. These countries soon would pass up the American steel industry and replace American as the leader in steelmaking and production. Because of the horrid working conditions, many workers went on strike the demonstrate their unrest at the dangerous situations in the factories and of course the long hours. Unfortunately, the moment that the workers decided to go on strike they were instantly fired from their jobs. However, some employees disagreed with the strikers and decided to go to work. These people were known as â€Å"scabs† along with the scabs, factory managers hired immigrants to replace the employees that have been fired for going on strike. The constant threat of losing a job for going on st rike was always there for factory employees. An example of this would be the Haymarket riot in which many workers walked out of the plants, and decided toShow MoreRelatedMasturbation And Sexual Pleasure During The 19th Century870 Words   |  4 PagesApril Haynes lectured and wrote about masturbation and sexual pleasure in the 19th century. She covered the history behind the women-led reformation of sexual pleasure and desire in women, and spoke about the anti-masturbation movement, which was surprisingly lead by women in the same era. 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Taxation Laws Domicile Test

Question: Discuss about the Report for Taxation Laws of Domicile Test. Answer: Case study 1 Residence and Source: Under the given case study, it is understood that Fred will be considered for taxable purpose as a resident in Australia. According to case study, it is should be noted that Fred has lived in Australia for a period of eleven months before going back to his native country in England. Hence, the income, which is earned from France during the tenure of his employment in England, will also be considered will also be considered while calculating the tax assessment during his stay in Australia. A significant factor is to be considered while assessing the residential status since it is a complex affair and it is largely dependent upon on the individual private state of affairs (Tanzi 2014). On the other hand, one cannot put pressure on the relevancy of the clarity relating to the subject matter of the residential status and the immigrants achieving appropriate advice in beforehand concerning the particulars of business undertakings or any contracts. According to the Australian taxation laws, an individual who spends a minimum of 183 days in Australia will be liable for tax. Hence, Fred will be considered for tax since he stayed in Australia for a period of eleven months. A migrant concerning their terms related to migration visa dwelling in Australia for a period of 183 shall be intermittently held liable for tax. The case study also highlights that Fred also bought a land for a period of 12 months on lease along with this he also stayed with his wife prior to returning England due to poor health. As mentioned under the agency of Australian tax, a person is spared on the condition when he satisfies the commissioner of tax that his original place of dwelling is in Australia. Therefore, the individuals must also satisfy the Australian tax commission agency that he or she does not have any intentions to take up Australian residency. The taxations rulings of Income Tax 2650 under the domicile test also determines that the country or nations where an individual is originally born unless an individual migrates himself to some other nation or country and select his domicile of his personal choice. As it is mentioned in the case study that Fred is known to be a resident of England who is looking into the prospect of setting up his business in Australia (Saez et al. 2012). Though the case study does not reflects the terms of stay in Australia regarding his number of days but the study also reveals that he took house for a time frame of twelve months before deciding to return England on account of poor health. Under the given study, the residential status of Fred is determined on the basis of his stay in Australia and the residential test conducted provides the truth that the liability for tax is dependent on his tenure of stay. The study also takes into the consideration that if the individual returns to his native county those trips will be determined in terms of regularity period. Therefore, form the given case study Fred is liable to be taxed under the Income Tax Assessment Act 1997 given his business ties and family in Australia. Case study 2 Ordinary Income I. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The above stated study considers the issues, which is related to the realization of capital assets and whether such proceeds derived from the sale of property can be exploited for minerals under the ordinary income or capital. Law: Tax rulings have offered the directions concerning the subjects which is subjected to profits yielded resulted from isolated transactions are considered as income and are assessed under the subsection 25(1) of the Income Tax Assessment Act 1936 (Woellner et al. 2016). The term Isolated transaction can is understood as; Transactions or business dealings which is occurred outside the ordinary business circumstances related to a tax payer executing the activities of trade and commerce and; Certain business transactions recorded under the non-business taxpayers. Outcome: The outcomes which is generated from the above state case states that the tax payer was assessable on the circumstances which is related to the profits which occurred from the sale of land and those profits were treated as income. It is evident from the case study that the taxpayer was endeavoring to yield profits from sale proceeds of land. From the given case study it is evident that the intentions of the tax payer was clear as it never had the required amount of funds for the mining of land (Poterba 2014). As stated by the lord of Justice, that a well-defined principles was considered while dealing with the questions related to the assessment of Income tax. The study defines that the owner of the ordinary investment decided to realize it in order to achieve higher price when the tax payer originally obtains it in enhanced price and not the profit as stated under Schedule D of the Income Tax Act of 1842, which is measurable for income tax purpose. II. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The case of Scottish Australian Mining takes into the consideration of the issues, which is related to the incomes generated from business, and the mining corporation has put such sub-division of land into the use. The assessment constitutes regarding the ordinary income or it was just the capital realization. Law: Capital gains tax: Any capital gains or loss if made on the occurrence of CGT event regarding any gains arising from capital assets. As stated under section 108-5 (1) of the income tax assessment act 1997 a capital gains is defined as any king of property or a lawful equitable right which is not considered as property (Tiley and Loutzenhiser 2012). Outcomes: The outcomes of these case states that the decision passed by the authority can be long cited for the proposition that a meager realization concerning an assets in an enterprising way was related to capital. According to the common law, the hearing of the case took almost two long days to hear and the outcome of this case was determined after six days of the hearing proceedings (Tiley and Loutzenhiser 2012). The decision precisely states that the there will not be any extended truthful enquiry into the actions of the taxpayer or any sort of widespread disputes regarding the accounting disputes surrounding the case. Therefore, the decision passed under this case substantially explains the commercial exercise was treated in the form of capital realization of assets. III. FC of T v Whit fords Beach Pty Ltd (1982) 150 CLR: The above mentioned case study takes into the considerations was the taxpayer was assessable on the framework of profits on sale of subdivided land as mentioned under section 25 (1) or section 26 (a) or the tax payer was just realizing the capital assets. Law: According the rulings which is described by the law concerning the case study provides the directions in determination of the proceeds which is generated from the Isolated transactions and are considered for income which is assessable under the subsection 25 (1) of the Income Tax Act Assessment Act 1936. However, the rulings passed by the court does not takes into the considerations regarding the application of section 25 A of the capital gains and capital losses under provision (Part IIIA) or Division of Part III. Outcomes: According to the judgements passes by the Gibbs CJ, Mason, Murphy and Wilson JJ, the tax payer will be considered for assessment on the framework of profits yielded from the sale of land which is defined under the section 25 (1). The high court passed its verdicts that the profit had crossed the realization mark concerning the capital assets and the activities, which is related to the execution of business activities in terms of the development of land. Hence, the profits which is generated from the sale of land is assessable under second limb of section 26 (a) for revenues and profits arising out of business undertakings and schemes. Whereas, Gibbs and Mason J specifies that the second limb comes into the operations when section 25 (1) does not considers the profits generated from gross income. The outcomes concerning the case defines that the profits should be considered for calculations by deducting the gross proceeds generated from the sales revenue of land when it was ventured i n the taxpayers land development business scheme. IV. Statham Anor v FC of T 89 ATC 4070 The case of study of Statham and Anor is based on the questions concerning the proceeds which is derived from the sale of subdivided land constituting of the assessable income under section 25 (1) or under 26 (a). Law: Assessable income: Sales derived from subdivided land originally acquired was put into use for the purpose of farming as well as the proceeds generated from the execution of business represented any pure realization of assets. Outcomes: The federal court in its rulings provided that, the net proceeds yielded from the sale of subdivided land does not consists of the assessable income under section 25 (1) or 26 (a). As stated by the Woodward, Lockhart and Hartigan JJ it is believed that a mere realization of assets on profit does not necessarily consist of taxable income. The court stated that incomes and profit must realize from carrying on a business activities. Hence, merely realizing the assets for profits does not constitute of converting into the business undertakings though the scale of realization activities is considered for determining the nature of business undertaking as stated under (ATC p 4075). V. Casimaty v FC of T 97 ATC 5135 The case of Casimity v FC takes into the consideration the amount of profit generated from the disposal of parts of property which can be assessed either under section 25 (1) or 25 A. Law: The current case study is determined under the sub headings of assessable incomes, which is explains the sub-divisions of land, which is originally obtained and used for farming (Faccio and Xu 2015). The law also raises questions whether the profits generated are proportionately related to the business activities or from just realization of capital assets. Outcomes: The federal court on the other hand ruled that the profits were not derived from any commercial subdivision of land or from any earning schemes from business undertakings. The court under its rulings provided that the revenue be generated from realization of capital assets of the tax payer. It is understood from the case that the taxpayer has performed the business activities of farming and fencing in collaboration with his wife and sons. The study provides that there was no attempt of any sort of action view from the taxpayer under the partnership account. In addition to this, the taxpayer did not inquire about to claim the business expenses in the form of interest, which is borrowed in order to settle the sub divisional costs (Faccio and Xu 2015). The federal court passed its verdict by saying that action view was acquired by the tax payer with the viewpoint that no profits is assessable in accordance with the first limb as mentioned under section 25 A (1). The federal court also i ndicated that neither the second limb nor the sub section have any applicability since sales did not occurred while executing any profit undertaking scheme. VI. Moana Sand Pty Ltd v FC of T 88 ATC 4897 The above stated study raises the questions whether section 25 (1) or 26 (a) is implemented to consider the tax payer assessable earnings in relation to the amount received by the tax payer after deducting the cost to generate the profits which is derived from the sale of land. Law: The rulings used under this case study provide the guidance while assessing the profits arising from the isolated income. The rulings questions whether the profits are assessable under section 25 (1) of the Income Tax Assessment Act 1936 (Harding 2013). Moreover, it is important to denote that the rulings does not considers the applicability of the Section 25A of the tax payers capital gains or capital losses under the provision of the (Part IIIA) or division 6A of Part III. Outcomes: The court in its rulings provides that the amount received by the taxpayer was considered as Isolated transactions. The profit is considered as the earning in terms of ordinary income framework in compliance with the decision passed under the FC of T v The Emporium LTD 87 ATC 4363 and it is regarded as assessable income as stated under section 25 (1). The case study highlights that the taxpayer acquitted the land to work and subsequently sell off the sand on profit (Harding 2013). The profit, which was derived from the resumption of land by the coast protection board, was still considered as an assessable profit notwithstanding that the taxpayer had initially decided to sell of the land rather than selling off the land when it became mature for subdivision. The court passed its verdict that the surplus earnings was assessable under the second limb of section 26 (a) as it was raised on the profit making undertakings. VII. Crow v FC of T 88 ATC 4620: The above stated case study raises the question of applicability of subsection 25 (1) or section 26 (a) of the Income Tax Assessment Act 1936 which operates to includes under the assessable income of the taxpayer profit generated from the sale of land near Hobart. Law: Assessable income: Sales derived from the sale of land was originally acquired with the objective of farming and the sales revenue generated from the business operations demonstrates capital realization. Outcomes: The outcomes passed concerning the case was distinguished relating to the property, which is used in the form of mine for longer duration of time for farming business activities. The court passed the verdict that the taxpayer had high borrowings in order to purchase high blocks of land for conducting the activities of farming (Cronin et al. 2013). However, during the latter stages it was stated that the tax payer had sold off some portion of land and the taxpayer was assessable in terms of profit generated as he carried the business operations concerning the land development. VIII. McCurry Anor v FC of T 98 ATC 4487 The case raises the questions regarding the profits generated from the disposal of land, which can be assessable under section 25 (1). Law: Assessable income: The taxpayer is assessed under the section 25 (1) of the income tax assessment act 1936 on the earnings generated from the sale of land as because it was derived from the profit yielding scheme of business undertakings. Perhaps it must be noted that this section does not apply in regard to the sale of property acquired on or after 20 September 1985 (Cronin et al. 2013). Outcome: The case study highlights that the taxpayers were brothers and utilized their funds obtained from bank together to procure a land on which their old house stood. The taxpayer in the meanwhile detached their old residence, which provided them the opportunity to build three townhouse on the same land. The court on the passed the verdict that if any property has been obtained during the course of business or commercial dealings with the aim of obtaining profit from the development of land (Reforms et al. 2014). Hence, the court ruled under section 25 (1) that the taxpayer entered into the commercial dealings. Therefore, the taxpayer was not carrying on business activities and the profits gained must be assessable under the commercial dealings. Reference List: Auerbach, A.J., 2013. Retrospective capital gains taxation. Bankman, J., Shaviro, D.N. and Stark, K.J., 2012.Federal Income Taxation. Wolters Kluwer Law Business. Cronin, J.A., Lin, E.Y., Power, L. and Cooper, M., 2013. Distributing the Corporate Income Tax: Revised US Treasury Methodology.National Tax Journal,66(1), pp.239-262. Faccio, M. and Xu, J., 2015. Taxes and capital structure.Journal of Financial and Quantitative Analysis,50(03), pp.277-300. Gergen, M.P., 2016. How to Tax Capital.Tax Law Review, Forthcoming. Golosov, M., Troshkin, M., Tsyvinski, A. and Weinzierl, M., 2013. Preference heterogeneity and optimal capital income taxation.Journal of Public Economics,97, pp.160-175. Gordon, R., Joulfaian, D. and Poterba, J., 2016. Estate Tax Complexity Illustrated by the 2010 Voluntary Estate Tax.The Journal of Wealth Management,19(1), pp.27-33. Harding, M., 2013. Taxation of Dividend, Interest, and Capital Gain Income. Heim, B.T. and Mortenson, J.A., 2016. THE EFFECT OF RECENT TAX CHANGES ON TAXABLE INCOME: CORRECTION AND UPDATE.Journal of Policy Analysis and Management. Jacob, M. and Jacob, M., 2013. Taxation, dividends, and share repurchases: Taking evidence global.Journal of Financial and Quantitative Analysis,48(04), pp.1241-1269. Jones, D., 2016. Capital gains tax: The rise of market value?.Taxation in Australia,51(2), p.67. King, A., 2016. Mid market focus: The new attribution tax regime for MITs: Part 2.Taxation in Australia,51(1), p.12. Poterba, J.M., 2013. Venture capital and capital gains taxation. Poterba, J.M., 2014. Capital gains tax policy toward entrepreneurship.National Tax Journal,42(3), pp.375-389. Reforms, U.D.T., Kleven, H.J. and Schultz, E.A., 2014. Estimating taxable income responses using Australian tax reforms.American Economic Journal: Economic Policy,6(4), pp.271-301. Saez, E., Slemrod, J. and Giertz, S.H., 2012. The elasticity of taxable income with respect to marginal tax rates: A critical review.Journal of economic literature,50(1), pp.3-50. Tanzi, V., 2014. Inflation, indexation and interest income taxation.PSL Quarterly Review,29(116). Tiley, J. and Loutzenhiser, G., 2012.Revenue Law: Introduction to Australian Tax Law; Income Tax; Capital Gains Tax; Inheritance Tax. Bloomsbury Publishing. Wiseman, S.A., 2016. Property or Currency: The Tax Dilemma behind Bitcoin. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2016.Australian Taxation Law 2016. Oxford University Press.

Affirmative Action Essays (2066 words) - Social Inequality

Affirmative Action Affirmative Action AFFIRMATIVE ACTION INTRODUCTION This paper was written to show how Affirmative Action took place. It deals with the idea that diversity management does not decrease ethnic and gender tensions while increasing profits, productivity and creativity, but it has served a general purpose to aware people of different cultures, and establish a justification to make everybody equal in opportunity not based in race, sex, nor culture. It also includes a history of the Affirmative Action. The different paths it has taken along the development it has undergone as time has gone by, from its beginning as a Civil Rights Act to the Affirmative Action it is today. Statement of Purpose The three members of the group are members of minorities and the purpose is to acquaint other minorities with what could be encountered in finding a job. Scope This paper contains arguments that stand for and against Affirmative Action programs with cases to substantiate the claims. It also contains a history of the Affirmative Action and its original purpose. Sources and Methods The material needed for this paper was gathered from several on-line resources and a book. Such sources were gathered by searching the Internet and the School's Library. Report Organization The paper starts by giving the reader the original purpose of the affirmative Action and its history. Then, it states several pros and several cons supporting each with a case. At the end of the paper a summary of the same is given together with the conclusions formed by the writers of the paper. WHAT IS AFFIRMATIVE ACTION? Affirmative Action is the name given to programs that try to correct past and ongoing discriminations against women, racial minorities, and others in the work force and in education. The principal goal of Affirmative Action is to create more diversity and equal opportunities in jobs or schools that used to be all or mostly male, white, or both. Affirmative Action programs have been in place only a little over thirty years throughout Title VII of the Civil Rights Act of 1964. There are three aspects of Affirmative Action. One, Affirmative Action in employment. It can consist of posting and publicizing job notices in locations that are likely to be seen by a wide rang e of people so that not only white people, but also minorities can see that there are job opportunities that they can apply to (Casul, 1). Two, Affirmative Action in contracting. This consists of highly regulated government agencies that help minorities to get jobs without haven to go through discrimination because of their background (Casul, 1). Three, Affirmative Action in education. This consists of various programs that schools have to be able to provide minorities with the equal opportunity of an education (Casul, 1). THE HISTORY OF AFFIRMATIVE ACTION Affirmative Action was started in 1965 with the Executive order of President Lyndon B. Johnson. He stated that something else had to be done to move beyond the non-discrimination laws that were already enacted. At the same time something had to be done to enable women and minorities to move up in their jobs. After President Johnson, President Nixon implemented that same Executive order. With this done President Ford, a few years later the Rehabilitation Act of 1973 and the Vietnam Era Veterans Readjustment Act of 1974. This acts assured that federal contractors had Affirmative Action regulations in hiring or firing employees. Again, some years later President Carter created a centralized office to handle all Affirmative Action cases named the Office of Federal Contract Compliance Programs (OFCCP). Now, during his presidency, President Clinton has articulated four standards for all Affirmative Action programs: no quotas in theory or practice, no illegal discrimination of any kind, no preferences for people not qualified, and as soon as the program has succeeded it must be retired. THE CASE FOR AFFIRMATIVE ACTION Since the day that thanks to the Civil Rights Act of 1964 African-American civilians were able to attend school with everybody else; since the day that there was no difference between a white water fountain and a black water fountain, the achievements reached with the help of an Affirmative Action are evident. Affirmative Action has caused a debate and some tension to rise in the American society (Lewis, 1). The paragraphs that follow will be intended to show to the reader that an Affirmative Action can indeed help the business environment in getting the most qualified people the job they deserve, without their

Free Essays on Spectrum Resolution

Spectrum of conflict resolution Individuals whom are in conflict have numerous alternatives to choose from in order to reach a solution from their differences. The Conflict Management and Resolution Approach model illustrates these possibilities, which consists of the formability of the process, privacy approach, individuals involved if applicable the third party, the decision ant the amount of coercion. At the left end of the Continuum are the informal, private procedures that solely engage the disputants and the mediator. At the opposite end, one party relies on coercion and some on public action to force the opposing party into compliance. In between each of the procedures are diverse approaches. In most relationships problems and disagreements may develop. Most disagreements are informal. In the beginning individuals may avoid one another do to the fact that they may dislike conflict, they may not consider the issue to be important, they may lack the power to implement change, they may not believe that the situation can be enhanced or they may night be prepared to negotiate. When the individual avoidance is not the issue any longer and they feel that the disagreement should not continue, they frequently substitute to informal problem-solving. Issues tend to get resolved, inevitable to satisfy the individuals involved, or the issue is plummeting due to the lack of interest or being unable to come up with a conclusion. The most common way to reach an equally satisfactory agreement is through negotiation. Negotiation is a bargaining association between parties whom have an apparent or actual conflict of interest. The participants voluntarily join in a momentary relationship intended to educate each other about their needs and interests, and to exchange specific resources. If negotiations are difficult to initiate or have reached an impasse, parties may need intervening assistance from another source. Mediation is an ... Free Essays on Spectrum Resolution Free Essays on Spectrum Resolution Spectrum of conflict resolution Individuals whom are in conflict have numerous alternatives to choose from in order to reach a solution from their differences. The Conflict Management and Resolution Approach model illustrates these possibilities, which consists of the formability of the process, privacy approach, individuals involved if applicable the third party, the decision ant the amount of coercion. At the left end of the Continuum are the informal, private procedures that solely engage the disputants and the mediator. At the opposite end, one party relies on coercion and some on public action to force the opposing party into compliance. In between each of the procedures are diverse approaches. In most relationships problems and disagreements may develop. Most disagreements are informal. In the beginning individuals may avoid one another do to the fact that they may dislike conflict, they may not consider the issue to be important, they may lack the power to implement change, they may not believe that the situation can be enhanced or they may night be prepared to negotiate. When the individual avoidance is not the issue any longer and they feel that the disagreement should not continue, they frequently substitute to informal problem-solving. Issues tend to get resolved, inevitable to satisfy the individuals involved, or the issue is plummeting due to the lack of interest or being unable to come up with a conclusion. The most common way to reach an equally satisfactory agreement is through negotiation. Negotiation is a bargaining association between parties whom have an apparent or actual conflict of interest. The participants voluntarily join in a momentary relationship intended to educate each other about their needs and interests, and to exchange specific resources. If negotiations are difficult to initiate or have reached an impasse, parties may need intervening assistance from another source. Mediation is an ...

Case study group project Example | Topics and Well Written Essays - 750 words

Group project - Case Study Example This paper evaluates the communication issues and communication effectiveness of Mr. Porter, Mr. Weigand, and the disgruntled teacher, where they all made communication mistakes because leaders did not establish strong relationships with their subordinates, while subordinates reacted with inadequate critical thinking. The first section of the paper assesses the e-mail communications of Mr. Porter and Mr. Weigand, which both manifested a lack of responsiveness to one of the crucial roles of leadership, the role of building relationships, which could have helped them become more perceptive of the current workload of teachers and their feelings regarding additional class requirements. Mr. Porter and Mr. Weigand did not effectively communicate the importance of the new performance objectives because they did not understand the workload of their teachers and how they would respond to the new class requirement that they have to submit in a month. First, Mr. Porter did not consult with his principals and teachers regarding the new performance objectives. ... Second, Mr. Weigand should know more about the teachers’ situation, but instead, he merely forwarded an unsympathetic e-mail to his teachers. Apart from not expressing empathy, he did not have sufficient perception of his role as someone who could have at least tried to communicate with the teachers first regarding how they felt about the performance objectives (Lunenburg, 2010, p.5). As the principal, he should have been more aware of the potential impact of the performance objectives on his teachers because he should know more about the teachers’ everyday activities. Instead, he acted as if he was another Mr. Porter. Third, if I would put myself in the position of these teachers, I would also be surprised and frustrated after getting the e-mail. The e-mail had a demanding tone and unrealistic perception of teachers’ workload. It would certain get angry responses because it did not consider its effects on teachers, who already had regular tasks and activities. T hus, Mr. Porter and Mr. Weigand failed to build a strong relationship with their teachers that could have given them the inkling that setting performance requirements could not be done in such a rushed manner. The second section of the paper discusses how Mr. Weigand should respond to the angry teacher, where he should reply with empathy and openness to further discussion. In his e-mail response, Mr. Weigand must sound concerned by saying that he understood her frustration and that he would open the topic for further discussion with other teachers. He must be open to suggestions too on how the relevance of the performance objectives could be better explored and highlighted to his teachers (Lunenburg, 2010, p.7). Furthermore, I could have

The Catcher in the Rye Essay Example | Topics and Well Written Essays - 500 words

The Catcher in the Rye - Essay Example But if we look closer, we'll come to understand his negative outlook and bitterness toward life shows his fears and frustrations in life. At a young age, he had experienced the cruel side of life when his brother died and when he witnessed what he calls phoniness of the world. In one phony situation, Holden described his former headmaster, Mr.Haas as the phoniest bastard he ever met. "On Sundays, for instance, old Haas went around shaking hands with everybody's parents when they drove up to school. He'd be charming as hell and all. Except if some boy had a little old funny-looking parents" (Salinger, 14; ch. 2). Holden's experience of hypocrisy makes him view adults as superficial, insincere and guilty of a lot of things that's why he always quit school or gets expelled. His attitude is caused by his disappointment of the people surrounding him. In his encounter with the nuns, Holden displays his dismay of the irony of life but at the same time show his good heart. The line "I hate it if I'm eating bacon and eggs or something and somebody else is only eating toast and coffee. They let me give ten bucks as a contribution" (Salinger, 110; ch. 15).

Water resources Essay Example for Free

Water resources Essay Our business SABMiller is one of the world’s largest brewers, with brewing interests and distribution agreements in over 60 countries across six continents. Our brands include premium international beers such as Pilsner Urquell, Peroni Nastro Azzurro and Miller Genuine Draft, as well as an exceptional range of market-leading local brands such as Aguila, Miller Lite, Snow and Tyskie. Six of our brands are in the world’s top 50 beer brands. We also have considerable expertise in bottling and distributing some of the most famous soft drink brands in the world, including Coca-Cola, Fanta, Sprite, Appletiser and Minute Maid. We are one of the biggest franchise bottlers and distributors of Coca-Cola products outside the United States, operating in 10 of our markets as bottlers of Coca-Cola products. In addition to our Coca-Cola bottling operations, we also produce and bottle a range of soft drinks in a further eight of our markets. In total, non-alcoholic beverages – sparkling beverages, water, fruit juices and malt beverages – make up 18% of our total beverage volumes. Sparkling beverages alone constitute 11% of our total beverage volumes. We operate 41 bottling plants, responsible for producing 50 million hectolitres (5 billion litres) of soft drinks per annum. Contents 01 Leading bottler of soft drinks 02 Where we operate 04 A framework for sustainable development 06 Marketplace 07 Workplace 09 Environment 11 Community 12 Contact details Leading bottler of soft drinks SABMiller’s beverage interests extend beyond brewing and into soft drinks where we have operations in 18 countries, both as selfstanding businesses and, in some countries, alongside a brewery. While brewing is at the heart of our business, the soft drinks operations contribute demonstrably to our overall profitability and success. Through consistently delivering superior operating performance and earnings growth for our bottling operations, and through our commitment to sustainable development, we are able to bring significant value to the economies and societies in which we operate. We work closely with The Coca-Cola Company (TCCC) across 10 of our soft drinks markets. The business partnership through which soft drinks reach consumers is known as the CocaCola system. Coca-Cola licenses bottlers in each region which then manufacture and distribute the final product. Our partnership with TCCC extends beyond just selling soft drinks. Our local bottling operations take part in joint planning with their regional and local Coca-Cola partners, addressing both operational issues, such as packaging and procurement, and wider social investment activities. TCCC sets and controls very detailed standards to maintain the integrity and quality of its brands through a process known as The Coca-Cola Quality System. Our brand portfolio As one of the biggest bottlers of Coca-Cola products in the world, we believe that brands are the key to our success. Our ability to nurture and grow brands that consumers want is one of our most important business assets. We are proud to be associated with some of the world’s best known soft drink brands through our partnership with TCCC. As part of our franchise agreements, we bottle and distribute a wide range of still and sparkling soft drink brands. Some of the best known brands include Coca-Cola and Coca-Cola Light, Fanta and Sprite. We also aim to offer a range of products and brands that meet different consumer needs for refreshment, nutrition and replenishment. The soft drinks product range that we produce includes still and sparkling mineral water, fruit juices, and sport and energy drinks. SABMiller plc Soft Drinks Report December 2007 1 Where we operate SABMiller operates franchise bottlers of Coca-Cola products in 10 markets: El Salvador and Honduras in Latin America; Angola, Botswana, Lesotho, Swaziland, Zambia and the Indian Ocean islands of Comores and Mayotte in Africa; and South Africa, where we own major brand Appletiser and ABI, the largest bottler in the country. In addition, our operations in Colombia, Ecuador, Panama and Peru in Latin America, China, USA, Tanzania, Zimbabwe, Ghana and Canary Islands produce a range of fruit juices, water and malt beverages. Total beverage sales volumes by region Latin America 20% Europe 15% North America 17% Africa and Asia 32% South Africa 16% (‘000 hectolitres) Beer/other alcohol 34,948 Soft drinks 19,474 Total 54,422 (‘000 hectolitres) Beer/other alcohol 40,113 Soft drinks 27 Total 40,140 (‘000 hectolitres) Beer/other alcohol 46,591 Soft drinks 84 Total 46,675 (‘000 hectolitres) Beer/other alcohol 74,163 Soft drinks 13,837 Total 88,000 (‘000 hectolitres) Beer/other alcohol 26,543 Soft drinks 15,987 Total 42,530 2 SABMiller plc Soft Drinks Report December 2007. Denotes regions where SABMiller operates, or has a major distribution agreement Denotes regions covered by our strategic partner Castel North America distrubution only Europe distrubution only Africa and Asia Latin America 14 bottling plants 17 bottling plants Brands include: Coca-Cola Fanta Sprite South Africa Brands include: Coca-Cola Fanta Sprite Tropical Cristal (water) 10 bottling plants Brands include: Coca-Cola Fanta Sprite Appletiser Peartiser Minute Maid SABMiller plc Soft Drinks Report December 2007 3. A framework for sustainable development Sustainable development is an integral part of running our global business successfully. We work within a sustainable development framework which focuses on the 10 priorities most relevant and material to our business’s environmental, social and economic footprint. This framework has been embedded into our global operations and we have developed, tested and launched a sustainable assessment matrix (SAM) which enables each operation to measure its performance against the 10 priorities. This framework provides a common approach within the group, supporting learning between our businesses. SABMiller’s 10 sustainable development priorities 1 2 3 4 5 6 7 8 9 10 Discouraging irresponsible drinking Making more beer and soft drinks but using less water Reducing our energy and carbon footprint Packaging, reuse and recycling Working towards zero waste operations Having supply chains that reflect our own values and commitments Benefiting communities Contributing to the reduction of HIV/Aids Respecting human rights Transparency in reporting our progress Strategy and performance measurement The creation of the sustainable development framework of 10 priorities and the accompanying SAM system has been an important investment for us. The self-assessment process enables our businesses to compare their performance against the 10 priorities and with their peers within the group. All operations where our group companies have day-to-day management control must achieve the minimum level 1 on the stairways. Operations which fall short of level 1 must have mitigation plans in place to achieve this standard as soon as possible. Where operations have achieved the highest standards at level 4, they provide case studies and learnings for other parts of the business. In addition, to encourage operations to engage in level 4 projects, we have also committed to long-term scenario planning for the key priorities of water, carbon and HIV/Aids, to assess the business needs and current and potential future thinking on these issues. Through SAM, we aim to collate and report the sustainable development performance of all our businesses where SABMiller group companies have day-to-day management control, either as a result of a majority shareholding or through a management agreement. However, we share our standards and policies with our associates and other business interests where we do not have direct management control. In China, for example, we have had several meetings with the CR Snow senior management team to share our sustainable development approach. 4 SABMiller plc Soft Drinks Report December 2007 Our soft drinks operations adhere to the fundamentals of our sustainable development priorities, while also endorsing and operating within the Coca-Cola framework of four key areas: Marketplace, Workplace, Environment and Community. This framework is closely aligned with our sustainable development priorities, and working in partnership with TCCC, we are committed to delivering programmes and initiatives which add value in the countries and communities in which we operate. Marketplace TCCC is an active member of the business community in each country where it operates, working hand in hand with local individuals, merchants and governments to improve the health and prosperity of the local economy and environment. Similarly, SABMiller is committed to creating sustainable ways to do business and to contributing to economic growth by running successful and accountable businesses which encourage entrepreneurs, create jobs and stimulate local economic activity. In order to make a long-term and sustainable impact, we need to explore ways in which our core business activities can best contribute to both our organisation and towards wider social and economic objectives. and collaboration. As a global organisation, transferability of skills is important to us and we are committed to employing the best people, whatever their backgrounds, and we value and respect diversity. We also acknowledge that HIV/Aids is an operational as well as a social issue and we cannot rely on a healthy workforce for the future unless we proactively engage with this difficult challenge. As one of the biggest bottlers of Coca-Cola products, we ensure that we meet, or exceed, the water management requirements of TCCC at our bottling plants. The Coca-Cola approach is built upon comprehensive risk analysis of the water resources supplying plants in its global franchise bottling network. Since 2004 we have worked collaboratively with Coca-Cola in our Central American and African operations to study the annual renewable fresh water supply, supply economics and the social context of water resources of our bottling facilities. Environment Operating in an environmentally responsible way is a priority for all of our businesses. The Coca-Cola system’s environmental commitment is focused on the areas where we have the most significant and visible impacts – water, sustainable packaging, and energy and climate protection. As the bottler, our operations play a crucial role in water conservation and purification, energy efficiency and solid waste management. We are also committed to the re-use of bottles. SABMiller and TCCC share the commitment to the conservation and preservation of scarce natural resources, and in 2007 both companies signed the CEO Water Mandate, a United Nations initiative. Community SABMiller and TCCC share the belief that the future of our businesses depends on the vitality of the communities where we operate. The continued health and sustainable growth of our business depends on the long-term wellbeing and success of the communities that surround us. We are intensely committed to the economic success and continued growth of these communities through our corporate social investment activities. Our particular emphasis is on supporting enterprise development, promoting sustainable water use and tackling HIV/Aids. Workplace For the people of TCCC, work is more than a place to go every day. TCCC believes work should be a place of exploration, discovery, creation and inspiration. At SABMiller, we believe that people are our enduring advantage. We understand the importance of training and development, and of creating a culture of communication SABMiller plc Soft Drinks Report December 2007 5 Marketplace SABMiller is committed to creating sustainable ways to do business and to contributing to economic growth by running successful and accountable businesses which create jobs and stimulate local economic activity. 1 Empowering soft drink distributors in Zambia Since SABMiller re-entered the Zambian market in 1994, Zambian Breweries Limited (ZBL) has become one of the country’s largest taxpayers and investors outside of the mining sector. ZBL’s sales and marketing department has invested more than US$1,300,000 in setting up an empowerment distribution chain for its carbonated soft drinks operations, creating over 1,800 jobs. This investment involves several initiatives, including the sourcing, purchasing and maintaining of 500 branded kiosks, or N’tembas, complete with ice bins; providing 155 fully branded containers which are placed in high density areas as retail sales points and wholesale outlets; and the provision of more than 300 vending trolleys and 700 ice boxes to street vendors. Interest free start-up loans and loans to purchase vehicles are also provided to enable distributors to more adequately distribute our products in rural areas where distances preclude direct outlet delivery, and in urban high density areas where drop sizes are too small. In order to help these entrepreneurs to succeed, trade marketing representatives from ZBL provide training to ensure that they distribute the product effectively. Through these investments ZBL achieves additional sales volume, while the distributors make a profit, enabling them to employ people and generate growth within their community. 2 Honduras provides skills to children. Our soft drinks business in Honduras introduced an education programme for the children of workers in the Azunosa sugar cane fields with the aim of eliminating the problem of child labour in the local industry and improving the level of education and household income in the community. Up to 100 children attend the school operated by the Cerveceria Hondurena Foundation, where they are provided with knowledge and skills in a structured and certified programme. Food, medicine, clothes and financial assistance are also provided. Part of the training includes the growing of non-traditional crops such as sweet potatoes, peppers and tomatoes. These crops are taken to the local market to be sold, and the proceeds are reinvested in the Foundation to cover some of the costs of the programme. 3 Angola supports Junior Achievement In partnership with several other companies operating in Luanda, our soft drinks business, Coca-Cola Bottling Luanda (CCBL), supports the Coca-Cola Foundation’s Junior Achievement Initiative in Angola. The training programme aims to develop entrepreneurial spirit and selfinitiative, as well as to provide a basic understanding of business fundamentals to students in public schools. The people of CCBL volunteer to contribute 75 working hours to the programme, giving their time and expertise to teach the students and provide them with knowledge and information about how the business world works and how strong ethics and values can contribute towards creating a successful business. Two courses are available: Personal Economics, which introduces the students to the business world, and helps them to choose a career path and understand the skills required for it; and Mini-Enterprise, which consists of basic business content from setting up a business to producing and selling the goods. Students set up their own simulated businesses and are responsible for producing and selling the products, and ultimately its success. Almost 900 students benefited from the first two semesters of the programme, and CCBL believes this will prepare and inspire Angola’s youth to lead fruitful lives at home and make a meaningful contribution towards the country and a better world. 1 2 3 6 SABMiller plc Soft Drinks Report December 2007 Workplace At SABMiller, we understand that people are our enduring advantage. We strive to create excellent, safe working environments that inspire and motivate our people to develop a can-do attitude that comes from a real passion for what we do. 1 ABI addresses HIV/Aids For several years our soft drinks business in South Africa, ABI, has addressed the issue of HIV/Aids among its workforce through a comprehensive intervention programme. The two areas of major focus internally are to manage existing infections through voluntary counselling and testing (VCT) and early diagnosis; and managed health care, which includes anti-retroviral treatment and an effective education programme aimed at reducing or preventing new infections. Wellness educators have been trained to apply the model in small group sessions which are carried out during working hours. ABI focuses on VCT through its ACT campaign (Awareness, Counselling and Testing), which is designed to encourage employees to discover their status early enough to start treatment should it be required. The costs of the ACT campaign are paid for by the company and since its inception, 86% of ABI employees have participated and know their status. Information regarding the medical condition of employees is kept strictly confidential at all times and employees who have a life threatening disease are treated with sensitivity and compassion. The company supports the principle of non-discrimination. A Life Threatening Diseases policy has been put in place to provide a framework within which to manage HIV/Aids and inform employees of their rights, responsibilities and benefits. All employees and their dependents have access to a managed health care programme which includes lifestyle management and the provision of antiretroviral therapy through an external service provider. ABI aims to contribute to the reduction of HIV/Aids in the communities in which it operates by making HIV/Aids prevention and management an integral part of its Corporate Social Investment strategy and projects. 2 Angola training for success Coca-Cola Bottlers Luanda (CCBL) believes in harnessing the potential of the people who live and work in the communities in which it operates. In partnership with a professional training school, EFTA (Escola de Formacao Teconologica de Angola), students are recruited and provided with the training and skills required by CCBL for expansion into other parts of Angola. Through the education programme the students are trained to become mechanics, electricians and production line operators over a period of three to 18 months. This enables the business to invest in both developing skills for future employees, and in enhancing the capabilities of local communities. An added benefit is that students are also equipped with skills which can be transferred to other parts of the business. CCBL has invested approximately US$400,000 in the programme, which will run until 2010. 1 2 SABMiller plc Soft Drinks Report December 2007 7 Workplace continued We are committed to building strong teams of smart, educated people who are capable of working throughout the company, throughout the world. 3 Zambia assists employees with HIV/Aids programme Most of the employees who work at Zambian Breweries and its soft drink operations are locals who have grown up with the stigma that surrounds. HIV/Aids in a country which has a national prevalence rate of 18%. HIV/Aids is a major focus for Zambian Breweries and as such it was the first company in Zambia to provide antiretroviral treatment for all of its staff and their families, as well as to have voluntary counselling and testing (VCT) centres in place on all sites. Following initial discussions with employees, the first on-site VCT centre was opened, and within six months approximately 100 employees had been through the centre. A year later the business had an HIV/Aids VCT count of 80%. This was a huge source of pride for management, indicating a high level of trust from employees. As an example to all employees, members of the Operating Board went for VCT and were taken through the counselling training. Managers were then required to include HIV/Aids in their goals in order to create a sense of ownership from senior managers. While its HIV/Aids policy is recognized as one of the strongest in the country, the disease remains one of the biggest risks facing the business, given its high prevalence among those individuals who form part of its supply and distribution chains. As a result, Zambian Breweries has also started a programme to promote awareness and understanding of the disease beyond the workplace and into the communities in which it operates. At our operations in Botswana, a similar programme is in place to assist all employees. The company provides on-site clinics, a doctor who calls twice a week to test and counsel employees, and nurses and peer educators educate the staff about the virus. 8 SABMiller plc Soft Drinks Report December 2007 Environment Operating in an environmentally responsible way is a priority for all of our businesses. 1 ABI sets the benchmark ABI, the soft drinks subsidiary of SAB Ltd in South Africa, has set the benchmark for SABMiller’s priority to make more soft drinks with less water. ABI’s Midrand manufacturing and distribution unit upgraded its water treatment plant, replacing the conventional chemical treatment plant with a Nano/RO membrane filtration plant. In a country where potable water remains an issue, the plant invested R2. 4 million ($344,800) in new equipment and systems to reduce waste water. The upgrade resulted in the plant performing at 1. 48hl of water for every hectolitre of product, and a water ratio target of 1. 3hl/hl by 2012 has been set. The percentage of water lost down the drain was also reduced from 30% to 10%. Steady progress has been made on the previous water to soft drink ratio of 2hl/hl at the plant, and 1. 35hl/hl is now being achieved when production conditions are favourable. This compares very well against other PET only plants and the average usage across TCCC’s global operations, which includes those plants which use returnable glass bottles, is between 2hl/hl and 2. 5hl/hl. In a further effort to reduce the company’s environmental footprint, ABI is also a major funder of South Africa’s Polyethylene Terephthalate (PET) Recycling Company (PETCO), which is a world first industry-led initiative. The company’s activities involve the recycling of PET plastic bottles and their conversion into polyester resin, which is then used to make products such as video tapes, pillow fibre, fleece jackets and carpets. Established in 2005, PETCO has made steady progress in increasing the volume of recycled PET in South Africa. The company is also committed to increasing awareness and education about PET recyclability. 2 Creating business opportunities in Zambia Zambian Breweries Limited (ZBL) is the largest recycler of bottles and plastic crates in Zambia. Of the 320 million bottles that are used in Zambia every year to bottle beer and soft drinks, only 9 million of these are being used for the first time. The rest are reused between 10 and 25 times during their lifecycle, after which they are crushed and recycled. ZBL also uses 13 million plastic crates a year, only 100,000 of which are being used for the first time. These plastic crates are reused several times and, once damaged, they too are crushed and recycled. In addition to reducing its impact on the environment, the recycling of bottles and crates has created opportunities for small local recycling businesses to develop. ZBL has helped to set up an independent plastic recycling business which has created 40 jobs and resulted in any new crates consisting of 75% recycled plastic materials. Three local entrepreneurs have also been assisted with the purchase of a glass crusher to help them set up a glass recycling business. Additional kilns may also be purchased with the aim of turning the bottles that are no longer suitable for bottling beer or soft drinks into recycled glassware which small businesses can sell to local bars and trade outlets. 1 2 SABMiller plc Soft Drinks Report December 2007 9 Environment continued As a bottler, our operations play a crucial role in water conservation and purification, energy efficiency and solid waste management. 3 Honduras recycles PET bottles As PET plastic bottles have grown in popularity with consumers in Honduras, the lack of an existing recycling culture has resulted in problems with litter and environmental damage. On the island of Roatan, Cerveceria Hondurena, in collaboration with the local municipality, government authorities, local communities and other private sector businesses, has established a recycling programme involving the collection, storage and transfer of PET bottles. The programme aims to remove the solid plastic waste on the island and reduce the environmental damage caused to beaches and coral reefs; promote a culture of recycling plastic bottles among the community, consumers and the general public; protect the mangroves; and help reduce environmental pollution. The project involves the collection of plastic waste from the collection points established by the local council. The waste is then transported from the island to the mainland at La Ceiba and Puerto Cortes. A pilot recycling campaign held during the Easter period in two local communities also included visits to schools and colleges to help educate students about recycling and the impact of litter on the environment. Cerveceria Hondurena has undertaken several other initiatives to reduce its environmental footprint. Among its major achievements has been a 21% reduction in the total glass weight used for sparkling soft drink returnable glass bottles over the last 10 years, and the introduction of 100% recycled plastic crates two years ago. Of the current crate population, 30% is now made of 100% recycled plastic. 4 Cleaner water at Appletiser At the Appletiser plant in South Africa, waste water used in the manufacturing process is carefully cleaned and filtered before either being reused to irrigate the neighbouring apple orchards or returned to the nearby river. The Appletiser plant filters and releases its waste water into a series of four ponds. Through the ponds, the Ph balance of the water is restored and it is aerated before being allowed to settle. From there, the water is pumped through a shallow labyrinth, which allows oxidation to take place and uses ultra violet light from the sun to help sterilise the water. At the end of the process, the chemical oxygen demand (COD) has been reduced from an average of 8,000 units when it leaves the plant to between 30 and 50 units. This reduction in COD is critical, as a high level can cause water life to die from lack of oxygen. The waste and treated water is carefully monitored and a report supplied to the Department of Water Affairs and Forestry. 4 10 SABMiller plc Soft Drinks Report December 2007 Community The continued health and sustainable growth of SABMiller’s business depends on the long-term wellbeing and success of the communities that surround us. We are firmly committed to benefiting our local communities. 1 Lesotho: educating the supply chain on HIV/Aids In line with our Sustainable Development Framework, SABMiller’s subsidiaries and affiliates aim to contribute to the reduction of HIV/Aids within their sphere of influence. The Lesotho Brewing Company (LBC) held a workshop to educate soft drink hawkers and street vendors about HIV/Aids. The course provided attendees with information on how to avoid infection, the use of condoms, voluntary counselling and testing, as well as living with the virus. both students and neighbouring communities, that the company identified other local schools in need of access to water where it has implemented the rain harvesting system. Through this project, Industrias La Constancia has helped three schools in the Nejapa area neighbouring the soft drinks plant. Over 1,000 members of the community have directly benefited from the programme to date. The system has also enabled the schools to save money as they no longer need to buy water. The programme will benefit 23,000 people in local communities and is supported by several companies including USAID and financed by the Coca-Cola Foundation. It will contribute to the country’s efforts to reconstruct and rehabilitate the infrastructure that was almost entirely destroyed during the war, by increasing access to water among the urban poor and improving the management of water points. In a second project CCBL also recognized that the hospital in Bom Jesus, the municipality where CCBL’s plant is located, needed substantial upgrading in order to improve access to healthcare services for its 150 employees and the local community. In a partnership which CCBL established with other local companies, local authorities and the provincial government, critical services at the hospital have been upgraded in order to more effectively combat common diseases such as cholera, tuberculosis and malaria, and to decrease the infant mortality rate. 2 El Salvador provides water to students In partnership with TCCC, Industrias La Constancia in El Salvador has worked to help schools in local communities gain access to water, thus elevating the quality of life of the students and enabling them to enjoy their education in a healthier environment. The company identified the Tutultepeque School as one in need of assistance and in co-ordination with FONAES, a semiautonomous organisation, designed a project that would enable the school to have its own water supply through the construction of a rain harvesting system. The programme, called ‘Water for my school’, was such a success, benefiting 3 Angola builds for the future In an effort to improve access to water and health facilities, Coca-Cola Bottling Luanda (CCBL) has embarked on two projects to improve local facilities and infrastructure. The Community Watersheds Partnership Programme aims to reduce the incidence of water borne diseases among the residents of Kilamba Kiaxi and Viana in Luanda, thus leading to improvements in health and the quality of life. The project includes the construction of 10 community water standpoints, training for community hygiene promoters, the establishment of municipal water boards and a governance structure being put in place. 2 3 SABMiller plc Soft Drinks Report December 2007 11 SABMiller plc (Registration No: 3528416) Registered office SABMiller House Church Street West Woking Surrey England GU21 6HS. Telephone +44 1483 264000 Telefax +44 1483 264104 Head Office One Stanhope Gate London England W1K 1AF Telephone +44 20 7659 0100 Telefax +44 20 7659 0111 Internet address www.sabmiller. com Sustainable development Telephone +44 1483 264139 Sustainable. [emailprotected] com For further information on SABMiller’s global Sustainable Development priorities and activities, please visit http://www. sabmiller. com/sabmiller. com/en_gb/ Our+responsibility/ 12 SABMiller plc Soft Drinks Report December 2007 www. sabmiller. com.

Subdivisions and American Agriculture Essay -- Geography USA Essays Pa

Subdivisions and American Agriculture Across Wyoming and the West, you can see miles and miles of undeveloped land. However, in the next 100 years will that be true? This once-frontier land has had massive growths in population. For retired people, the West and Midwest are becoming more attractive due to the cheap land that is less populated. Subdivisions are moving farther and farther out into the country. From 1990 to 1995, the counties in the Rocky Mountain region increased three times faster than the rest of the United States (Theobald, Miller, and Hobbs 26). Due to this increase, other areas in the environment have been negatively affected. Numerous problems have surfaced as a result of 5 acre plots. Wildlife habitats have been disturbed through construction. In conjunction with the disturbance of wildlife, plant population and landscape have also been removed and disturbed. The recent building increases have also sparked arguments over water rights and ground water. From â€Å"Ranching the View: Subdivisions versus Agriculture,† the authors suggest subdivisions can have profound impacts on rural areas. This is primarily due to the organization of the subdivisions to gain the most housing sites possible, the subdivisions have been arranged into small plots. The houses then take up a large amount of acreage and are compacted. However, separately each individual plot is around 5 acres. And this is especially relevant if the subdivisions are located near protected areas. With an increase in human population more housing is needed. Valuable farmland, range land, and grassland have been constructed into subdivisions. Besides the subdivision layout problem, subdivisions also bring roads, fences, wells, lawns, and buildings. Ano... ...tion biology : the journal of the Society for Conservation Biology 9.2 (1995): 459-461. Agricola. 29 March 2007. http://search.ebscohost.com. Radeloff, Volker C., Hammer, Roger B., and Susan I. Stewart. "Rural and Suburban Sprawl in the U.S. Midwest from 1940 to 2000 and Its Relation to Forest Fragmentation." Conservation Biology 19.3 (2005): 793-805. Academic Search Premier. 28 March 2007. http://search.ebscohost.com. Theobald, D.M., Miller, J.R., and N.T. Hobbs. â€Å"Estimating the cumulative effects of development on wildlife habitat.† Landscape and Urban Planning 39 (1997): 25-36. 29 March 2007. http://search.ebscohost.com. Veech, Joseph A. "A Comparison of Landscapes Occupied by Increasing and Decreasing Populations of Grassland Birds." Conservation Biology 20.5 (2006): 1422-1432. Academic Search Premier. 29 March 2007. http://search.ebscohost.com.

What is a SWOT analysis?

SWOT Analysis stands for Strengths, Weaknesses, Opportunities and threats. It is a strategic planning tool which is used by businesses and organization to set a comprehensible rationale of the project. [1]This analysis is not only aimed at analyzing the internal factors but it also scans the external environment. Strengths and weaknesses are usually taken as internal environmental factors while opportunities and threats are viewed as external environmental factors. It helps a company in formulating strategies and utilizes the firm’s resources in the accurate vicinity.Strengths would highlight the areas where investments should be made to further enhance the product or service and make it as a competitive advantage for the company, e.g. low cost. Weaknesses would tell a firm that improvement is required in a particular area, e.g. weak distribution network. Opportunities would define the areas which are not being targeted by the company and investing in that area would bring cha nces of growth and profit, e.g. an unmet customer need. There may be some changes in the external environment which can be a threat for a company, e.g. a new substitute product.[2] SWOT analysis should be performed for every area of the businesses and it should be repeatedly done for every market.What is its purpose in strategic planning?Strategic planning basically helps a business to set its overall objectives and then build a comprehensive plan to accomplish those objectives.[3] In doing so, SWOT analysis performs an important function by highlighting the strengths and weaknesses and spotlighting the opportunities and weaknesses. Through this in-depth market analysis, companies can set their goals in the right direction.Do you have to conduct a SWOTT Analysis to have an effective strategic plan? Why or why not.Yes, it is necessary to perform a SWOT analysis for building an effective strategic plan. The reason is that it tells a company what has been done well, so as to focus in t hat area to earn higher profits. Then it highlights the internal harmful factors that can be improved by a company. Not only this, it gives insights for better opportunities in the market. [4] SWOT Analysis also informs about potential threats for a business. It is an immense planning tool that will help in building a winning strategic plan for a company.Week 2 DQ 2What are the key planning factors for competitive success?Key planning factors for an organization will differ from company to company. However, we can perform a general industry analysis, along with competitor analysis and macro environment analysis. These factors drive the strategy of a company, so it is important to understand then properly. For achieving competitive success, type of business must be taken into account. Some suggested key planning factors for competitive success are: ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Focus on strategic planning ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Right implementation of the strategyà ‚ ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Time management of the entire project ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Using project management techniques for effective planning ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Research and development ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Acquiring land and maintaining liquidity ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Well-constructed product ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Establishing efficient channels of distribution ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Providing after-sales support ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Communicating every decision to everyone in the organization ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Involvement of every employee in decision marking[5] ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Teamwork and Collaboration between all departments ·Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Following principles of EthicsProvide an example of an organization that has achieved competitive success through planning.An example of an organization that has achieved competitive success through planning is â€Å"Nestlà ©Ã¢â‚¬ . It is a leading nutrition and health company. They have diversified into new areas by creating value for their products.   They were able to achieve that through long term planning by creating value for their shareholders, employees, consumers, and business partners. They strategically planned for the development of their research centers across the globe which is now one of their competitive advantages. Their entry into different countries and creating products with respect to the tastes and culture of that country was also a part of their strategic planning process. This planning is helping them to achieve their long term vision, i.e. creating shared value for society and shareholders.[6]Provide an example of an organization that has failed to achieve competitive success as the result of failed planning.An example of an organization that has failed to achieve competitive success as the result of failed planning is Hershey’s. It is a leading manufacturer of chocolates, confectionaries and beverages in United States of America. Hershey’s was in process of implanting an ERP Solution and they decided to choose SAP ERP. But this implementation failed and caused heavy loss to the company in terms of profits and sales. The reason was not any technical mistake by the vendor but poor planning by Hersey’s. They choose wrong time for implementation when business was at its peak. They made a blunder of restructuring the business process and changing it in a wrong way without doing strategic planning.They spend most of the time on ERP implementation which interrupted the day to day operations of the business, creating confusions for the employees. They might have avoided this issue if they remained focused and planned out all activities properly before implementation. They should have set their priorities in a strategic manner by looking at the business prospects from all angles.[7]B ibliography:What is SWOT Analysis(2010), Retrieved from http://www.wisegeek.com/what-is-swot-analysis.htmStrategic Management(2010), Retrieved from http://www.quickmba.com/strategy/swot/Strategic Planning(2010), Retrieved from http://www.businesslink.gov.uk/bdotg/action/detail?itemId=1079687246&type=RESOURCESRoger Lever (Dec 10, 2008), Retrieved from http://strategic-business planning.suite101.com/article.cfm/use_swot_analysis_for_strategic_planningKey Success Factors in Strategic Planning By Bill Birnbaum, CMC(2009) Retrieved from http://www.birnbaumassociates.com/key-success-factors.htmRetrieved from http://www.nestle.com/AllAbout/AllAboutNestle.htmAnalyzing ERP failures in Hershey, Retrieved from http://www.erpwire.com/erp-articles/failure-story-in-erp-process.htm[1] What is SWOT Analysis(2010), Retrieved from http://www.wisegeek.com/what-is-swot-analysis.htm [2]Strategic Management(2010), Retrieved from http://www.quickmba.com/strategy/swot/ [3] Strategic Planning(2010), Retriev ed from http://www.businesslink.gov.uk/bdotg/action/detail?itemId=1079687246&type=RESOURCES [4] Roger Lever (Dec 10, 2008), Retrieved from http://strategic-business planning.suite101.com/article.cfm/use_swot_analysis_for_strategic_planning [5] Key Success Factors in Strategic Planning By Bill Birnbaum, CMC(2009) Retrieved from http://www.birnbaumassociates.com/key-success-factors.htm [6] Retrieved from http://www.nestle.com/AllAbout/AllAboutNestle.htm [7] Analyzing ERP failures in Hershey, Retrieved from http://www.erpwire.com/erp-articles/failure-story-in-erp-process.htm