Film Review Movie Example | Topics and Well Written Essays - 500 words - 2

Film - Movie Review Example assume control over the film and his character is depicted as one doubting appalling dark man who couldn't confide in the white jury in the court. Lee is later captured for the twofold homicide yet regardless of numerous endeavors made by the nearby dark pioneers to persuade Lee to take their assistance as opposed to depending on a white attorney, he stays unaffected and adheres to his picked legal counselor with the expectation this would spare him from the grasp of racial segregation. With the assistance of making touchy social issues like racial segregation and the death penalty significant highlights of the storyline and featuring a devoted cast, the chief of this film effectively oversees in making one of the most convincing movies everything being equal and getting the correct degree of energy and consideration from the watchers. Rather than burning through the hour of the watchers with running some eye-popping activity and bloodbath scenes on the screen, this film essentially targets passing on some significant messages while removing care to remain from concentrating on an again and again rehashed kind of a plot. The fascinating point is that the messages are not passed on to the open like cakes served in plates, rather it is dependent upon general society to shrewdly delve underneath the purposeful publicity depicted in the film by wisely relating with the well however out plot. In â€Å"The Time To Kill† the American Legal framework isn't depicted decidedly in many occasions. In the first place, Lee himself is appeared as doubting the white appointed authorities in the court, in this way he winds up employing a white legal advisor for himself and rejects the assistance offered by the dark network. Furthermore, there is one scene in the film in which Brigance, the white legal advisor recruited by Lee, discloses to the appointed authorities the injury done to Lee’s little girl by the attackers. During clarifying the savage demonstrations, Brigance asks the jury, â€Å"Now envision she’s white.† (Ebert). This is a profoundly doubting kind of an explanation which unmistakably appears

Computers :: essays research papers

This paper is about the PC. Today PCs are utilized by a huge number of individuals. There have been numerous advances in the PC. The PC used to gauge 30 tons and occupied distribution center size rooms, yet today can be as light as 3 pounds and fit in a people pocket.There were fundamentally multiple times the PC was referenced. One as a mechanical figuring gadget, in around 500 BC The different as an idea in 1833, and the third as the cutting edge PC in 1946. The primary mechanical adding machine was known as the math device. The math device is a will be a string of moving beads.The first idea of the cutting edge PC was first sketched out in 1833 by the British mathematician Charles Babbage. His diagram contained all of todays includes in a PC today. Those highlights are memory, a control unit, and yield gadgets. Despite the fact that Babbage dealt with the machine for more than 40 years he never genuine saw it work. The advanced PC became out of extreme research endeavors mounted during World War II. The military required quicker ballistics mini-computers, and British cryptographers required machines to help break the German mystery codes.Early as the 1940's the German Inventor, Konrad Zuse, delivered the primary operational PC. It was utilized in airplane and rocket plans, yet the German government would not let him improve the machine so it never arrived at its greatest capacity. Two specialists called John W. Mauchly and J. Presper Eckert Jr. from the University of Pennsylvania developed a number cruncher. Its development was a gigantic accomplishment of building. The 30-ton machine was 18 feet high and 80 feet in length, and contained 17,468 vacuum tubes connected by 500 miles of wiring. This number cruncher performed 100,000 tasks for every second, and its first operational test included counts that decided the plausibility of the nuclear bomb. PCs were at long last made to a littler size in 1958 by Jack Kilby. He utilized more affordable silicon chips, this made it conceivable to pack upwards of 10 million segments on 1 chip. Another enormous advance in the PC chip was made by American Engineer Marcian E. Hoff. He consolidated the employments of a PC into 1 little silicon chip which he called the microchip. This microchip was known as the Intel 4004. By the mid 1970's the chip or microchip decreased the expense of PCs. The main moderate work station planned explicitly for individual use was known as the Altair 8800 and was sold by Micro Instrumentation Telemetry Systems in 1974.

A Few Lessons from FLL

A Few Lessons from FLL Spring is the season when students across the country are making choices: high school seniors are choosing where they are going to college (we just finished hosting Campus Preview Weekend to help our admitted students make their decision), high school juniors are choosing where they might want to apply to college, and high school freshmen and sophomores (and even my sixth grade daughter!) are choosing what classes to take next year. So this time of year I am asked all the time for advice on what choices students should make to help their chances of coming to MIT. As I recently wrote in an op-ed piece for the higher ed website Inside Higher Ed, the best thing a student can do is whatever will advance his or her personal growth and genuine enthusiasm for learning. In the piece I cite the FIRST robotics competition as one of many excellent and worthwhile activities a student might do. While many MIT students have participated in FIRST, last year I had the good fortune of experiencing FIRST through the eyes of my daughter, who was on a FIRST Lego League (FLL) team. And, as I am gearing up to head to St. Louis for the FIRST World Championships in a few days, I thought I would share a bit of my experience with the program. (Actually, my first experience with a FIRST-like program was in Woodie Flowers’ 2.70 design class at MIT â€" a story for another day.) The FLL program is the elementary and middle school version of the FIRST robotics competition. There are two elements to the program: a robotics competition and a project where the team identifies and develops a solution to a real world problem. Each year there is a theme to the robot game and the project. Last year’s theme, “Food Factor,” explored food safety and the challenge of keeping food from spoiling. But here is the key reason that I found FLL so valuable: the robot game and the project are overlaid with a third, arguably more important, element: the FLL Core Values. These core values, such as teamwork, discovery, and the notion that your competitors are really your collaborators, are the real insight into this program. Teams get evaluated based on how well they live these core values. You get judged not only on how many points your robot scores during the tournament and how good a solution you develop for the project, but also on your process â€" the teamwork, intentions, and values that you bring to it. How accepting was the group to different ideas? Did all members contribute? Were your mentors appropriately involved (i.e., guiding, but not doing)? And so the winning teams are not necessarily the ones that have the highest scoring robots or the most elegant designs (although these are good things). The process, intentions, attitudes, etc. â€" all the good stuff that allows teams to succeed and sets young people up for success in life â€" is what is judged and what is rewarded. As every engineer knows, you get what you measure, and as every parent knows, you get what you reward. The key is to measure and reward the outcomes you want. And FIRST is doing exactly that. Imagine if sports championships were won not only based on how many points you scored, but by how well your team worked together and solved problems, and how much you respected and even assisted your opponents? My daughter’s team learned an enormous amount about how to design and program a robot. They learned that by jumping in and trying things, you can learn to do something that just weeks before seemed impossibly hard. They learned how to build things that wouldn’t break (by building things that did), that it is actually good to change your direction once you realize it needs to change (by hanging on too long and then panicking), that getting ideas from others on the team actually didn’t mess everything up, and they learned to focus, ultimately building a robot that did a few tasks well rather then one that did many not so well. They also learned a lot about food safety. They learned that it is not so easy to keep food from spoiling. They learned to do research before identifying a problem to solve. They learned how to brainstorm possible solutions, and then compromise to agree on one to focus. And they learned that everyone had something unique they could contribute to the solution (including a team member who contributed his ventriloquism skills to the presentation!). What is clear is that the learning that takes place in FIRST is not abstract: it is real and accessible. Indeed, it is not only real, it is aligned with what we want student to learn. Programs like FIRST get students excited about working together, emphasizing that competition is more valuable when it is not about beating your opponent but when it is used to lift everyone up. This is exactly the type of experience our students need to be prepared to meet the challenges that the world faces.

Image Gallery of Mary, Queen of Scots

Deforestation and the Elimination of Natural Habitats Essay

The more forests that are destroyed, the more harm that is brought upon every species in existence, including humanity. The worlds last rain forests are vanishing. Despite a determined international campaign waged for years by an array of conservation and government organizations, the irresistible forces of population growth and rural poverty are consuming the lush tropics as never before. Environmentalists predict that more than half of the Earths total species will be extinct by the middle of this century2. Global warming, holes in the ozone layer, rising water levels, erosion of top soil, degradation of air quality, and ultra violet rays from the sun are plaguing this planet like never before3. All of this is a direct†¦show more content†¦This is a truly compelling argument. The more forests that are destroyed, the more harm that is brought upon every species in existence, including humanity. If humanity is to survive, it has to slow its population growth, and more specifically slow the cutting down of forests and the ruining of Earth?s ecosystems. According to anti-deforestation activists, the destruction is so bad that a vast number of species will go extinct before they are ever found. This is extremely wasteful and impedes the advancement of humanity. Locked away in what?s left of the forests and jungles of the world could lay secrets and medicines that could potentially cure the majority of diseases and viruses that plague humanity today. Vaccines for AIDS and cures for xancer, to name a few, could very well rest with an undiscovered species on the brink of extinction; or even worse, the organisms that held the secret could have already been destroyed. Destruction of possible cures to the world?s ailments is only one of the many relevant issues regarding deforestation. Gone are the days of families enjoying endless hours at the beaches and parks of the world; they have been replaced by limited exposure to sunlight, and even during this period of exposure, a number of uncomfortable and bothersome defenses must be worn5. Water levels around the world are rising, as the polar icecaps threaten to melt and fears of losing vast amounts of landmass due to rising tides haunt predictions of the nearShow MoreRelatedDeforestation Is The Permanent Removal1714 Words   |  7 Pagesâ€Å"More than 80% of Earth’s natural forests have already been destroyed at the rate of 20,000 hectares per day† according to the World Resources Institute (WRI). Despite our dependence on forests for our means of survival, from the provision of livelihoods for us human-beings, the prevention of soil erosion, medicines derived from rainforest plants, to the air we breathe, we are still allowing them to disappear at shockingly high rates through deforestation. High deforestation rates, primarily as a resultRead MoreMajor Environmental Issues Facing Zimbabwe Essay1717 Words   |  7 Pagesa rich biotic heritage and is highly dependent on tourism. It has a long history of biodiversity preservation, through the national parks, forest reserves and innovative community-based sustainable-use schemes such as CAMPFIRE. Nevertheless, the natural resources are under pressure from a growing population with limited economic alternatives. Land quality Zimbabwe has the greatest fraction of its land area in good quality agricultural land. The economy of Zimbabwe has a large agricultural componentRead More Biodiversity and Land Quality Essay999 Words   |  4 Pagesimproved technology has created the need for better management of resources and transportation across the globe. This need has produced great leaps in infrastructure, such as roads and dams. However, the introduction of this infrastructure into the natural world has adversely affected the environment. Biodiversity is often drastically altered, resulting in changes in breeding and predation patterns which, in turn, lead to species extinction and degradation of soil and vegetation. The complex intertwiningRead MoreRefugee Camps And The United Nations High Commissioner For Refugees Essay1752 Words   |  8 PagesNations High Commissioner for Refugees, the United Nations High Commissioner for Refugees is tasked with addressing the environmental effects and impacts on refuge es, and states that the most significant problems from refugees [and camps] include â€Å"deforestation, soil erosions and depletion and pollution of water resources† (UNHCR Social). Yet, after numerous displacements in the Middle East, the world seemed poised to grant a higher priority to lower issues on the agenda for environmental stability. HoweverRead MoreBelieve It Or Not, Global Warming1302 Words   |  6 Pagesthese relatively recent industrialized human activities, the greenhouse gasses are being added to our atmosphere at a faster rate than earth’s natural occurring process. Ice sheets are melting in the Arctic oceans because the ocean water is getting warmer. Our planet is facing consequences from this climate change due to Arctic sea ice loss, deforestation, and stronger hurricanes and cyclones. First of all, it is projected that the impacts of global warming are already affecting Arctic sea ice lossRead More The Environmental Impact of Wetland Destruction and Deforestation2959 Words   |  12 PagesThe Environmental Impact of Wetland Destruction and Deforestation Thesis: The forests and wetlands of the world are being destroyed at unacceptable rates. This destruction is causing many adverse effects on the environment, many of which will not be felt by the global population until they are irreversible. Introduction Human life cannot exist in the absence of complicated interactions of millions of species in biological systems. Yet as humans, we live during a period of the greatestRead MoreMajor Environmental Issues Facing Zimbabwe1763 Words   |  8 Pagesa rich biotic heritage and is highly dependent on tourism. It has a long history of biodiversity preservation, through the national parks, forest reserves and innovative community-based sustainable-use schemes such as CAMPFIRE. Nevertheless, the natural resources are under pressure from a growing population with limited economic alternatives. Land quality Zimbabwe has the greatest fraction of its land area in good quality agricultural land. The economy of Zimbabwe has a large agricultural componentRead MoreThe Effects Of Global Warming On Human Health And Our Environment Essay1699 Words   |  7 Pagescome from the livestock industry, three major gases like carbon dioxide, methane and nitrous oxide make a greater impact to our environment than auto emission gases. The livestock industry keeps growing each year and they have a great impact on deforestation because the floor it s needed to feed the animals. Foer explains that â€Å"The vast majority of what we grow in the United States is fed to animals that is land and food that we could use to feed humans or preserved wilderness†¦ with devastating consequences†(FoerRead MoreThe Negative Effects of Tourism3593 Words   |  15 Pagesand the environment have a very complex and interdependent relationship. Today, tourism is one of the largest industries in todays world economy and is a great source of foreign exchange for many developing countries, whose major assets are their natural resources.1 At the same time, it is the environmental quality of a place that will determine the success of the tourism industry, since it is the main attraction for tourists. There have been a lot of arguments about whether tourism is beneficialRead MoreThe Negative Effects of Tourism3584 Words   |  15 Pagesand the environment have a very complex and interdependent relationship. Today, tourism is one of the largest industries in todays world economy and is a great source of foreign exchange for many developing countries, whose major assets are their natural resources.1 At the same time, it is the environmental quality of a place that will determine the success of the tourism industry, since it is the main attraction for tourists. There have been a lot of arguments about whether tourism is beneficial

Workplace and Employee Motivation Free Essays

In recent years, the topic of workplace and employee motivation has emerged as a significant concern for both employers and management personnel. An analysis of such strategies at a Target Retail Store provides an example of how such motivational strategies affect the company†s sales, profits, workplace morale, and future. One of the most important issues at a Target Retail Store is the timely method and manner of placing and displaying the merchandise on the sales floor before the store actually opens to the public at 8:00 a. We will write a custom essay sample on Workplace and Employee Motivation or any similar topic only for you Order Now m. This must be effectively done with limited resources and staff. As a result, management must be able to appropriately and effectively motivate all staff employees and improve performance and employees† resistance to increasing productivity. This paper will examine the organizational efforts of Target Retail Stores in this area, and identify and analyze two motivational theories not currently in practice by Target. It will also apply the chosen motivational theories to management and discuss their impact and offer possible solutions that could have been implemented before employee motivation became an issue. In order to eliminate the time it normally took to neatly present merchandise on the sales floor, Target implemented a program that would effectively eliminate unnecessary packaging (EDA†s Waste Reduction Update, 2005). The results of this was the elimination of approximately 1. 5 million pounds of waste, an estimated saved $4. 5 million through packaging reduction, and the implementation of a more efficient method of merchandise distribution (EDA†s Waste Reduction Update, 2005). This led to an easier and more efficient merchandise placement in preparation for store opening every morning. Before the program†s implementation, Target†s management team observed both the amount of waste from packaging and the time workers spent opening and unwrapping shipments (EDA†s Waste Reduction Update, 2005). The team found that a great deal of labor was expended tearing apart packaging from merchandise. For example, one typical clothing shipment contained 20 individually wrapped sweaters. The sweaters had to be unwrapped before they could be displayed in the store. The team ultimately determined that an entire shipment of 20 sweaters could be safely shipped in just one outside wrapper (EDA†s Waste Reduction Update, 2005). The total reduction in packaging for the Target merchandise resulted in an estimated $3 million savings to the vendor for the reduced packaging material used in shipments (EDA†s Waste Reduction Update, 2005). To see whether the merchandise would arrive at the store in good condition, the Target Team asked its vendors to test its packaging reduction idea. After several shipments of clothing arrived unwrinkled and presentable, the team decided to change Target’s packaging specifications to the vendor (EDA†s Waste Reduction Update, 2005). Target’s current goal is to ship floor-ready apparel and minimize excess packaging; floor-ready means that the merchandise requires minimal preparation before being displayed on the sales floor (EDA†s Waste Reduction Update, 2005). As a result of an easier and more effective process, employee motivation in this area has been boosted. Although this method has increased efficiency, there are other methods that can still be implemented to increase employee motivation and productivity. One such theory of employee motivation is called motivation theory, which seeks to explain all kinds of motivated behavior in different situations, including behavior in organizations. Compensation administration is an application of motivation theory (Mitchell, 1992). Since the majority of behavior is sense motivated, individuals are greatly influenced by their environment. Thus, organizations can influence people†s behavior by changing environments and rewards. The best known theory of motivation in this area is Maslow†s theory of human motivation, which centers on the theory of â€Å"physiological needs (Maslow, 1943). As related to the theory of human motivation all people have a need or desire for a stable, formally based, high evaluation of themselves, for self respect, self esteem, and respect from others (Maslow, 1943). By firmly based self-esteem, Maslow†s theory was that which is based upon real capacity, achievement and respect from others. However, motivation is not the sole determinant of behavior. Ability and knowledge of what one is supposed to do combine with motivation in determining behavior in organizations. Also, an organization†s tasks vary in their requirements. Thus motivation can make little or much difference in performance, depending on the task. Another related motivational theory that could be applied to the Target Retail Store scenario is what is termed â€Å"content theory. † Content or arousal theories center on needs or drives. Several physiological and social needs have been identified and studied. A need for competence in mastering the environment is supposedly aroused when individuals are faced with new, challenging situations; it dissipates after mastery (McLelland, 1976). Closely related are curiosity or activity needs: people need and enjoy a stimulating environment, but they differ on this need and become adapted to certain levels of stimulation. A need for power has been suggested as a requirement for success in organizations. Effective managers may have a high need for power (McLelland, 1976). One problem with predicting behavior from individual needs is that people seem to have differing degrees of needs at different times of their lives (Maslow, 1943). An evaluation of the motivation theories based on needs probably focus on their limitations. Empirical studies have provided only modest support for them, and the proportion of the variance in performance explained has been low (McGregor, 1960). If Target was to follow Maslow†s theory of motivation, the organization could influence its employees† behavior by changing environments and rewards. This means that a reward based type of program could be implemented that would encourage employees to participate as a result of the possibility to receiving a bonus or reward. Since motivation theory is based on the fact that all people have a need or desire for a stable, formally based, high evaluation of themselves, management could use evaluations and other encouraging measures to increase self esteem, and respect from others in the workplace, thus enhancing employee motivation. Following a content needs based approach, Target management could implement an incentive program based on needs or drives. The management team could study different physiological and social needs as related to customer service and retail and implement a program based on the results of their study. A content-based approach consisting of a contest could assist the employees in mastering any new, challenging situations that may arise in their workday. Since content theory is also based on the need for a stimulating environment, target could conduct stimulating team meetings and outings that would be interesting and motivate the employees that way. Finally, research indicates that employee motivation is directly related to the success of any organization. In order to be effective, the management at Target would greatly benefit from the implementation of any of the programs and theories discussed above. This implementation would further enhance their continued success in the retail industry. How to cite Workplace and Employee Motivation, Essay examples

What is the self free essay sample

When people are born, they have set blue prints that give them: their initial self. A moms of their ancestors DNA. Babies are given a name and a physical appearance. It is like making blue prints for a house, and you do not know where it will be built, or what kind of people will be living in it. This is where memories, experiences and the people we meet change those blue prints into a human with a personality that is built on throughout life. I think that the self exists in the brain. The brain is an amazing and complex organ that we know very little about. Live that there is a little section in between the memories and our problem solving where our self exists. After our initial identity is created, believe it changes weekly. Every significant interaction affects us, starting out with parents. Some of us are exactly like our parents and other are the complete opposite, but there is no doubt no matter what situation, they have an immense effect on us. We will write a custom essay sample on What is the self or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page I am exactly like my dad. We think the same things are funny, and we both react to conflict in the same way. On the other hand, I am the exact opposite from my mom.I am not saying one is better, but they both have created the person am probably until 7th grade. After that became the ominous teen years where my identity was not changed but built on yet again, this time by my friends. Started caring about how looked, and how people thought about me because that is what my friends did. I became more outgoing and funny, and I enjoyed adventure. I think that the more people we create bonds with, the larger our personalities get. By that mean that we have many different personalities when we start going to school we CT a different way with teachers, parents, friends, and boyfriends.High school turns us into robots. By junior year weve all had enough, and we have enough general knowledge to begin what we want to do with our lives. High school in my eyes puts us in boxes where we all come out the same. We are forced to take all the same classes in order to graduate or get higher education. Nothing depends on our interests, or what we are good at. We would be much different people if we learned about things we were interested in, and it would allow us to grow into our selves more before we re off to college.This causes students to become crazy, grade-obsessed students who dont care about the material, because there is no interest! All successful students are like this, and its not who we really are. Think that its horrible to build our foundation on this. All throughout grade school, the self is manipulated pulled and twisted until we arent sure who we are anymore. Then the opportunity of college comes at the perfect time. We are ripped away from all of our prior relationships. So what does that do to the self? Hint this is the best opportunity for the self to do a personality cleanse. We take who we are from all of our different connections jumble it all together, keeping the good traits and getting rid of the bad. Was very fortunate to experience this early, towards the beginning of high school, with going to camp. That had the same effect on me that I presume college to be like, the idea of being thrown into a new environment and knowing no one. It matured me, but it made my self become solidified and really made me a whole person. Eternal sunshine of the spotless mind was very thought provoking.It made me think, if my memories of an important person in my life were wiped would be the same. All my connections that I have had with people, I like to think, have affected me in a good way and built upon my personality. I dont even think that would be able to erase all the memories, because people have had such a profound impact on me, that if I saw them I would feel those emotions all over again. The article Seeing the Light, really made me question my believes in the afterlife. Am certain that dont believe in God, but I do think that we have an unphysical being.But where does that being go? Id like to believe in something that continues on after death, but I just cant wrap my mind around that idea. I think the self is attached to the brain, and when the body dies the mind goes with it. Seeing the light is the releasing of chemicals in the brain to make the self feel happy and safe during a scary moment. This could last for minutes after death until all parts of the body are completely shut down and not coming back. After thinking about a higher power, and how that relates to our selves I feel very liberated not believing n anything.

Free Essays on No-No Boy

No-No Boy John Okada was a Japanese American of the second generation. He was born in the Seattle area as an U.S citizen. During 1957 Okada pointed out a specific crisis that American citizens of Japanese heritage faced during and after WWII. Okada’s book titled No-No Boy questions the ideal of loyalty in an unjust and unequal society of bitter realities and emotional conflicts. When the Japanese bombed Pearl Harbor in 1941, the Japanese, including those living in America, became the enemy. Those living on the West Coast were placed in internment camps. The Japanese in America during this time were questioned of their American patriotism, and were held under the suspicion of holding on to their loyalty to Japan. Therefore, the more the Japanese held on to their Japanese culture, the less †American† they were viewed to be. The Nisei generation (which were the second generation of Japanese immigrants who are therefore born American citizens) was given a loyalty survey, intended to sort out those who were â€Å"loyal citizens† of America and those who were not. Two of the questions asked were very controversial for Japanese Americans. They were asked, if they would be willing to fight in the American army for the American war, and if they would give up all allegiance to Japan and its emperor. These two questions raised a great deal of confl ict for young Japanese Americans, who had to choose to identify with either their Japanese ethnicity, or their American nationality. At this time in history, claiming an identity with both was not an option. The questionnaire divided the young Japanese-American men into two distinct categories, those who answered yes to both questions, and those who answered no-no, who came to be known as ‘no-no boys.’ Those who answered yes-yes were drafted into the U.S. Army to fight for America against the Japanese. These men felt that by fighting for America they were proving the loyalty of Japanese-... Free Essays on No-No Boy Free Essays on No-No Boy No-No Boy John Okada was a Japanese American of the second generation. He was born in the Seattle area as an U.S citizen. During 1957 Okada pointed out a specific crisis that American citizens of Japanese heritage faced during and after WWII. Okada’s book titled No-No Boy questions the ideal of loyalty in an unjust and unequal society of bitter realities and emotional conflicts. When the Japanese bombed Pearl Harbor in 1941, the Japanese, including those living in America, became the enemy. Those living on the West Coast were placed in internment camps. The Japanese in America during this time were questioned of their American patriotism, and were held under the suspicion of holding on to their loyalty to Japan. Therefore, the more the Japanese held on to their Japanese culture, the less †American† they were viewed to be. The Nisei generation (which were the second generation of Japanese immigrants who are therefore born American citizens) was given a loyalty survey, intended to sort out those who were â€Å"loyal citizens† of America and those who were not. Two of the questions asked were very controversial for Japanese Americans. They were asked, if they would be willing to fight in the American army for the American war, and if they would give up all allegiance to Japan and its emperor. These two questions raised a great deal of confl ict for young Japanese Americans, who had to choose to identify with either their Japanese ethnicity, or their American nationality. At this time in history, claiming an identity with both was not an option. The questionnaire divided the young Japanese-American men into two distinct categories, those who answered yes to both questions, and those who answered no-no, who came to be known as ‘no-no boys.’ Those who answered yes-yes were drafted into the U.S. Army to fight for America against the Japanese. These men felt that by fighting for America they were proving the loyalty of Japanese-... Free Essays on No-No Boy John Okada was born in Seattle and attended the University of Washington and Columbia University. Much like other Japanese Americans, he fought for the United States during World War II, and was discharged as a sergeant in 1946. His war experiences formed the basis for his only book, No-No Boy (1957), the first novel published by a U.S.-born Japanese American. No-No Boy deals with the Japanese internment camps and the conflict many Japanese American soldiers felt serving the United States while fighting the forces of their Japanese heritage. This is, without a doubt, one of the most effective and moving novels I have ever read. It is a very readable book about the plight of Japanese-American citizens in the immediate aftermath of WWII. The story follows Ichiro, a first generation American-born Japanese-American, who choose not to join the American army in order to escape the internment camp into which he and his family had been placed in the anti-Japanese fever following Pearl Harbor (hence his classification as a No-No Boy). As a result, Ichiro is imprisoned for two years. The book picks up his story after he is released and returns to his now disinterred family in their home in Seattle. "This morning for the first time in two years, there were no bars, but the fact left him equally unimpressed. The prison which he had carved out of this own stupidity granted no paroles or pardons. It was a prison of forever (Okada, 40).† This emphasizes the theme of self-hatred that Ichiro is experiencing. It shows his regret for his decision and how he hates himself for it. He is not free and feels he never will be because of his stupidity in his choice two years ago. Instead of feeling the relief of freedom, he is trapped by his self-hatred, knowing he will never be the same and never be American, which he longs to be. I say this book is effective and moving for one very good reason. It evoked in me, characteristically unempathetic perso...

Get Hired Faster What to Do When You Interview [Infographic]

Get Hired Faster What to Do When You Interview [Infographic] We all know what to do when we go on an interview- right? Dress up, say hello, give a firm handshake. There’s actually a lot more that you can do before you even pull on a suit and walk through the door. For starters, it helps to put some time in. Find out what you can about the company- that can lead to insightful interview questions during the actual interview. Then you can even plan out your trip to the interview, including the route and parking.It never hurts to investigate the people you’re interviewing with, too. There are also some dos and don’ts, from dressing appropriately (a plus) to leaving your cell phone on (a minus).Then, remember essential politeness. Be kind- to everyone and remember names. Be specific and be positive, and understand what the post-interview timeline is.Need some helpful interview reminders? Use this helpful infographic: [Source: Akkencloud]

Movie Assignment Essay Example | Topics and Well Written Essays - 750 words

Movie Assignment - Essay Example ’s son, Michael, is critically ill of heart disease and he has already been taken to hospital (Crisis of Hope Memorial Hospital) by his parents; Michael needed heart transplantation. Unfortunately, Michael’s parents are unable to raise the required money, and they have already exhausted all the possible means to raise the $750, 000 required for Michael’s name to be included in the list of patient’s waiting operation. John Q had to decide on whether to transfer Michael to another hospital (County Hospital) or to use any other possible mean to have his son operated. Michael would most likely die if his parents transferred him to a County Hospital because the County Hospitals would not have been able to operate him. Desperate to see his son treated, John Q decided to use violence so that his son could be treated; John held hostage the stuff and the patients in the Emergency Room hostage so that his son could be treated. Eventually, John’s plan succeede d and his son was operated. In this movie, John had also attempted to commit suicide so that he could donate his heart to his son. Having analysed the situation in which John Q found himself, it is clear that John Q did not act with integrity. This is because integrity demands that one should act in the right way and a manner consistent with the prevailing rules and laws. Although John Q was desperate to have his son treated, and, although his plan of resorting to violence finally worked, John’s action of resort to violence, however, were not in line with the rules and the laws of the hospital. For this reason, therefore, John Q did not act with integrity. John also did not act with integrity by attempting to commit suicide so as to donate his heart to his son. This is because, rather than attempting to commit suicide, John could have let the hospital look for the heart for the transplantation. John’s wife, Denise, also did not act with integrity in the movie. This is because Denise collaborated with John

Entrepreneurship and Social Enterprise Essay Example | Topics and Well Written Essays - 1500 words

Entrepreneurship and Social Enterprise - Essay Example This theory pertains relates to financial investment made in the company. Therefore, this theory seeks to ensure that the investments made in are growing constantly. The Frieze scenario also brings to focus investment theories. These theories elaborate the why people invest well aware of the possible consequences. The theories also elaborate the perception of individuals towards risks. The risk bearing theory introduces risk as a vital aspect of investment. In the above scenario, the three partners risked their finances by investing in such a firm. The partner could have lost the funds invested in the entity if it failed to succeed. The theory outlines risk taking as a vital factor, which triggers investment (Carrillo 2007. P. 100). This write up will evaluate major happenings in this entity. The major happenings include launch of the magazine, introduction of art fairs and the expansion strategies available to the entity at 2008. The analysis of the major happenings will evaluate th e factors, which triggered the entity’s success at each stage. This write will culminate with a detailed examination of the entity’s possible expansion strategies and the possible implications of their adopting any of the strategies. The three individuals had a clear strategy of what they wanted to undertake. A magazine targeted art lovers in England. The founders had identified a specific field, which their magazine would target. The magazine targeted the arts lovers. Clear identification of their segment enabled the company to focus on their customers’ needs. This also enabled the team identify their competition easily. Consequently, they had to provide the clientele in the art world with more value than their rivals. The managerial team had identified the name that their magazine was to assume. This helped the magazine to maintain its values. Therefore, the magazine

Role of the Nurse in Delegation of tasks

Role of the Nurse in Delegation of tasks Delegation is a term that means assigning certain authority or responsibility to a person to carry out that task but the person delegating still maintains the responsibility of the delegated task (Wikipedia, 2010). In the nursing world, delegation is a skill that requires knowledge of what a registered nurse (RN) can delegate and who they can delegate to. It is a competency both recognized by the American Nurses Association (ANA) and National Council of State Boards of Nursing (NCSBN). Delegation is a complex skill that is best learned through working with other RNs. In order for an RN to delegate, he or she must know their states nurse practice acts, institutions policies and procedures, and the institutions job description for assistive personnel (Potter and Perry, 2005, p. 379). In order for the RN to delegate a task to a nursing assistive personnel (NAP) or another RN, he or she must know the five rights of delegation which includes the right task, right circumstance, right person, right directions and communications, and right supervision and evaluation (ANA, 2009). A right task is delegated when the task being delegated is within the NAP or another RNs scope of practice. The person being delegated to that task must require very little supervision and must be competent at the assigned task. A nurse can assign the NAP to take vital signs from another patient of his or her but not assign him or her to discontinue an IV. If a nurse is in the middle of an important task (i.e, start another IV from a patient whose IV line had infiltrated), she can ask or assign another RN, if that RN is not busy with her own task, to give her other patients their scheduled medications. For a task to be completed in the appropriate time and manner, it must be done under the right circumstances. The delegating RN must look at the overall scenario to see if the delegated task is right for the patient setting and that resources are readily available. A patients condition can change quickly in an acute care setting. An RN with good critical thinking skills can make good clinical decisions based on the clients condition and be able to delegate a task to the NAP. For a good patient outcome, an RN must know who he or she can delegate a task to. Knowing who to delegate a task can make the workflow much smoother. An NAP with very little experience might need constant supervision compare to an NAP who has worked in the facility for years and knows what can be delegated to him or her. Although an inexperienced NAP must need supervision, he or she must not be deprived of clinical experience and that once enough clinical experience, within his or her scope of practice, is achieved, he or she can be a big help to maintain good workflow. Giving the right direction and maintaining good communication with the NAP or other RNs is a big key in maintaining a good work relationship between the RN and the NAP. Communication is a two way process and that it must be proper and appropriate (ANA, 2009). The delegating RN must let the NAP know what he or she expects of them in doing a delegated task. Giving the NAP a clear and complete direction can make the job flow much smoother and manageable. The RN must also let the NAP know that if he or she has any question regarding the delegated task, that the RN will be readily available for him or her as a resource, guide, and support if she has any question (NCSBN, 2005, p.09). Having supervised the NAP by the delegating RN makes sure that the NAP is complying with the practice, policies, and procedures of the working institution and within the NAPs scope of practice. The RN can determine how often he or she can assign the NAP based on patient needs on the nursing unit and supervise the NAP based on the NAPs experience with the task. In supervising the NAP, the RN must make sure that the delegated task is completed on time so that other RNs on the unit may utilize the NAP if needed. If the delegated task is not completed on time, the RN must intervene so that in can meet the facilitys expectation and completed on time (NCSBN, 2005, p.10). Also, if there is an unexpected change in the patients condition while the NAP is performing his or her task, the RN must intervene to assess and check what could be causing the patients change in condition. Knowing who to delegate and what can be delegated can result in good patient outcomes. Delegation is a skill that requires critical thinking and experience. In order for the RN to delegate, he or she must know the five rights of delegation, their state nurse practice acts, and the working facilities policies and procedures on delegation (ANA, 2009). In turn, this helps assure the public and patients that good, safe, up-to-date knowledge on nursing procedures, policies, and standards keep the RNs and NAPs competent on what they do to provide care. In some of the patients and publics view, the RNs are the one taking care of them but some dont realize that without the NAPs, the RN would not be able to provide the needed time and care they need. RNs are highly encouraged to seek help or assistance if they have any questions regarding delegation. This can help the RNs obtain the information they need to provide safe and effective care for the patients and result in good patient outcomes. This also helps them build a good working relationship with the NAPs and that the NAPs are more willing to do the required task without having to ask them the next time. And thus, this frees the RN to tend to his or her more complex patient and in return, have good patient outcomes.

Market Structures: Tesco

This task for Business environment is split in two parts. For Part 1 I will be describing the 4 different market structures that economist usually talk about are perfect competition, monopolistic competition, oligopoly and monopoly. Using the 4 market structures I will illustrate using real life case studies and examples how a selected business of my choice has behaved/responded to its market structure and finally describe how the OFT and other regulatory bodies check against anti – competitive behaviours. In the second part of the assignment I will describe the value of international and EU markets to UK firms. My description will include an evaluation of the pros and cons of UK joining the Euro along with that I will describe the impact of 2 EU policies on UK businesses. The business that I have chosen for this assignment is Tesco; this is because Tesco is a multibillion pound international business. Different types of market structures Market structures are the business orientated characteristics of a market; all businesses must focus on these characteristics of the market because these have an effect on the degree of competition in the industry and influence the business product or service pricing decisions. Perfect competition: In a perfect competition there are few entry and exit barriers, in this type of competition the companies target the mass audience and they differentiate their product with minor changes in the product attributes (Homogenous). Homogenous products are identical products or business e.g. aviation all airlines prove one service which is to get their customers from one location to their destination and most customers have no preference or specific type of airline that they want to travel with, most customers will just look for the cheapest airline. In such type of competition most of the companies use Push strategy, i.e. huge efforts will be done through their sales team, the main focus is the product availability. In this type of competition the companies are forced to follow the competitive pricing strategy in order to survive in the industry, i.e. the buyers have the power to influence the price of the product or services. Examples of a perfect competition to its closest definition are in the financial market like stock exchange, currency exchange market and the bonds/certificates market. As the companies are bound to follow market prices the only way the company can have advantage over its competitors is by reducing its operating costs and working at optimum level of efficiency . Monopolistic competition: Under monopolistic competition, the market consists of many buyers and sellers who trade over a range of prices rather than a single market price. A range of prices occurs because sellers can differentiate their offers to buyers. Either the physical products can be varied in quality, features, style or the accompanying services can be varied. Buyers see different in sellers, products and will pay different prices for them. Sellers try to develop differentiate offers for different customer segments and, in addition to price, freely use branding advertising and personal selling to set their offers apart. In this sort of environment the businesses and trades people have somewhat control over their prices because of the products differentiations. Most common examples of monopolistic competitions are: restaurants as in the right area and right type of food they can have their own small portion of monopoly, professional solicitors, building and project managing firms and finally plumbers as there are less of them and more required. Oligopoly: In this type of competition the industry has a small numbers of large dominant firms that have a firm control over the market. In oligopoly there are many entry and exit barriers such as huge investments etc. In this type of industry firms usually follows pull strategy and make huge efforts in marketing and advertising to attract its target customers, the products in the industry could be highly differentiated or even be similar but hard of getting a hold and this is why businesses use branding or homogenous. Due to the low degree of competition theses big giants can decide on their own price which is most suitable for its target audience and these prices will be non-competition prices however there could be potential for collusion and price fixing so that each dominant business can enjoy their market share and have profits accordingly i.e. their profits margin will vary but still always high. Example of oligopolistic business industries are: supermarkets such as Tesco which alone owns 30.4% which is nearly 1/3 of the UK supermarket retail share market share, banking industry, chemicals industry, oil and energy industry, medical drugs and also the news and media broadcasting industry. http://www.retail-week.com/data/kantar-worldpanel/tesco-market-share-up-as-it-piles-pressure-on-asda/5010942.article (Tesco market share) Monopoly: A monopoly has high barriers to entry and firms have strong controls over their prices and they also control the supply of their product which can increase demand of popular products, because a firm with a monopoly has majority of the market share it can decide to have low prices in order to destroy their competitors. A good and most current example of a monopoly is the Apple Company which has created the iPhone, because of the degree of the monopoly there is a high possibility of price discrimination where the customers and the consumers have their choices limited to what is available in the market. There are three different types of monopolies listed as below: Pure monopoly in where the firm is the industry, for example Transport for London, the firm which owns all buses and underground tubes in and around London, this is where consumers have no or very limited choice. Actual monopoly is where the firm has somewhat majority of the market share in the industry, in this case Tesco is the most famous example, Tesco owns over 30.4% of the market share and is the leader in supermarket industry. Natural monopoly is where there are high fixed costs for example the energy industry like gas and electricity as well as water, telecommunications and the transportation industry like underground and rail. The disadvantages of a monopoly is that customer are exploited to high prices and potential supplies have limited choice for demand and this means that the consumers have less choice and again might have to pay higher prices than normal or the monopoly can even use very low price to push their competitors towards administration or bankruptcy. (http://66.102.9.132/search?q=cache:qGV5KxXiB80J:www.bized.co.uk/educators/16-19/economics/firms/presentation/structure.ppt+market+structures&cd=2&hl=en&ct=clnk&gl=uk) What is Tesco's market structure? Tesco's market structure described by the media is believed to be a monopoly, Tesco has also been through the legal proceedings to prove their innocence, Tesco has accused of being manipulative and gaining monopoly by building stores across towns and cities through the country and Europe but realistically Tesco is an oligopoly, although Tesco is the dominant supermarket it has fairly large competitors who also partly control the market. Tesco accused of ‘Manipulative Monopoly' (http://www.thisislondon.co.uk/standard/article-23658062-tesco-accused-of-manipulative-monopoly.do) â€Å"A ‘competition test' to curb the power of the supermarkets was unveiled by the Competition Commission last year as part of a planning shake-up designed to boost competition in the multi-billion pound grocery market. But the tribunal agreed with Tesco that the commission did not fully take account of the fact that the test, relating to planning decisions for larger stores, might have â€Å"adverse effects for consumers†, among other matters.† (http://www.thisislondon.co.uk/standard/article-23658062-tesco-accused-of-manipulative-monopoly.do) How has Tesco responded to this structure? Monopoly Vs Oligopoly Tesco has over 4,000 stores across the world and out of those 4,000 Tesco has more than half of them in the UK around 2362 stores and this does not include all the Tesco metro and express stores. (http://www.tescoplc.com/plc/about_us/map/) Tesco themselves say that it is an oligopoly, this is because Tesco is not the only supermarket in the UK, Tesco is the dominant shareholder but cannot be called a monopoly as there are many other firms which are in competition with Tesco e.g. Sainsbury which owns 16.3% of the UK supermarket shares and Morrisons which owns 11.5%, this means the entry barriers to entry are very high because the industry is dominated by small number of large firms which control and own that share market. OFT (Office of Fair Trading) The ‘Office of Fair Trading' is the UK's consumer and competition authority and their mission is to make markets work well for consumers. OFT is a non-ministerial government regulator that was established by government in 1973. Another organisation that does similar commerce to what Office of Fair Trading do, Ofcom is an independent regulator and competition authority, for the UK communications industries, with responsibilities across television, radio, telecommunications and wireless communications services. Competition regulators are important in business and are required to ensure equality and a fair deal for all, How does OFT checks anti-competition? OFT plays a leading role in promoting and protecting consumer interests throughout the UK, while ensuring that businesses are fair and competitive. This work is done using the powers granted to the OFT under consumer and competition legislation. OFT gathers intelligence about markets and trader behaviour from a wide range of sources and then they respond to complaints about markets from nominated consumer bodies, where the OFT is able to see potential problems, the OFT undertakes market studies and recommends to take action respectively. In a recent investigation by the OFT has reviled that British Airways has been found guilty over the price of ‘long-haul passenger fuel surcharges' and has paid a penalty of à ¯Ã‚ ¿Ã‚ ½121.5m to be imposed by the OFT, therefore enabling the OFT to close its civil investigation and resolve this case. This penalty to the British Airways has been the highest ever imposed by the OFT for violation of competition law and this demonstrates the determination of the OFT to deal strongly with anti-competitive behaviour. In another case, The Royal Bank of Scotland or RBS has also paid a fine of à ¯Ã‚ ¿Ã‚ ½28.59 million about 2 months ago in March 2010, after admitting breaches of competition law between October 2007 and February or March 2008, the fine for the bank was reduced from à ¯Ã‚ ¿Ã‚ ½33.6 million to à ¯Ã‚ ¿Ã‚ ½28.59 million and this was done to reflect RBS's admission and agreement to co-operate. The OFT has a 5 step method of keeping a good eye on business and other organisations these 5 steps start with Analysis, Prioritisation, Prevention, Partnership and Evaluation, the details of all the steps are on their website under ‘What we do'. (http://www.oft.gov.uk/ about/what/#named2) How do other supervising bodies monitor anti-competition? As the OFT only supervises what happens in the United Kingdom, there is the European Union which is active in a wide range of policy areas, from human rights to transport and trade, the European Union monitors all of the 27 countries that are part of the union, using similar techniques as the OFT but on a much larger scale, the policy to monitor and control competition is said as â€Å"A fair deal for all† and this policy is described as: â€Å"Effective competition to provide goods and services cuts prices, raises quality and expands customer choice. Competition allows technological innovation to flourish. The European Commission has wide powers to make sure businesses and governments stick to EU rules on fair competition. But in applying these rules, it can take account of the interests of innovation, unified standards, or small business development.† (http://europa.eu/pol/comp/index_en.htm) United Kingdom supermarket share Following are the 4 leading supermarket chains in the United Kingdom Tesco, Asda, Sainsbury's and Morrisons, these fantastic four have a combined share of 75.6 percent of the UK grocery market accord to the research done in the 12 weeks ending 1 November 2009 (Source: Kantar World pane) http://TNS_Worldpanel What is European Union? (http://europa.eu/abc/panorama/index_en.htm) European Union is a unique economic and political society which is in partnership between 27 democratic European countries. What are its aims? Some of the basic aims of the European Union are peace, prosperity and freedom for its 498 million citizens in a fairer, safer world. What results so far? Under the European Union the members can travel and trade freely without any constraints as long as the members are trading in euro (the single European currency). European Union policies ensure safer food and a greener environment, better living standards in poorer regions, joint action on crime and terror, cheaper telecoms and communication, millions of opportunities to study abroad and more How does it work? To make these things happen, EU countries have set up bodies to run the European Union and adopt its legislation. The main ones are: * The European Parliament (representing the people of Europe) * The Council of the European Union (representing national governments) * The European Commission (representing the common EU interest). How can the members have their say? The European Union is not a perfect society but it is an evolving project and constantly has to be improved. If a community or even an individual has an important point to show to the union they must do some of the following starting with: * Contacting their local MP – European Union policies are part of national politics. * Contacting their MEP and cast vote at the European Parliament elections the European Parliament enacts EU laws: (www.europarl.europa.eu) * Contacting their NGOs (consumer associations, environmental pressure groups, etc.) they work with the EU on shaping policies. The EU has developed a single market system of laws which apply to all member states, and ensures the free movement of people, goods, services, and capital, including the elimination of passport controls by the Schengen Agreement between 26 European Union states which I have listed below. European Union executes legislations in justice and home affairs, and maintains common policies on trade, agriculture, fisheries and regional development. Austria, Belgium, Czech, Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hungary, Iceland, Italy, Latvia, Lithuania, Luxembourg, Malta, Netherlands, Norway, Poland, Portugal, Slovakia, Slovenia, Spain, Sweden and Switzerland. (http://www.axa-schengen.com/en/schengen-countries) Value of International markets to UK Non EU Exports * In June 2010 the total value of UK's trade-in-goods exported to countries outside the EU was à ¯Ã‚ ¿Ã‚ ½10.9 billion. * As a comparison the total value of UK's trade-in-goods exported to countries outside the EU in May 2010 was à ¯Ã‚ ¿Ã‚ ½9.4 billion and for June 2009 was à ¯Ã‚ ¿Ã‚ ½8.2 billion. * June 2010 showed a 15.5 per cent increase in exports compared to May 2010 and a 33.0 per cent increase in exports compared to June 2009. * The total 2010 year to date value of UK's trade-in-goods exported excluding June 2010 was à ¯Ã‚ ¿Ã‚ ½45.5 billion, which has been downwardly revised by à ¯Ã‚ ¿Ã‚ ½6.9 million. * The final total value of UK's trade-in-goods exported for January 2009 to December 2009 was à ¯Ã‚ ¿Ã‚ ½101.5 billion. Non EU Imports * In June 2010 the total value of trade-in-goods imported to the UK from countries outside the EU was à ¯Ã‚ ¿Ã‚ ½15.4 billion. * As a comparison the total value of UK's trade-in-goods imported to the UK from countries outside the EU in May 2010 was à ¯Ã‚ ¿Ã‚ ½14.0 billion and for June 2009 was à ¯Ã‚ ¿Ã‚ ½12.0 billion. * June 2010 showed a 9.6 per cent increase in imports compared to May 2010 and a 28.4 per cent increase compared to June 2009. * The total 2010 year to date value of UK's trade-in-goods imported excluding June 2010 was à ¯Ã‚ ¿Ã‚ ½67.5 billion. * The final total value of UK's trade-in-goods imported for January 2009 to December 2009 remains at à ¯Ã‚ ¿Ã‚ ½147.3 billion. (https://www.uktradeinfo.com/index.cfm?task=noneufullreport) It can be concluded that UK has less exports to the non EU zone compared to the European market, in June 2010 total value of goods exported to Europe was à ¯Ã‚ ¿Ã‚ ½11.3Billion compared to the total value of goods exported to the international market which was à ¯Ã‚ ¿Ã‚ ½10.9Billion. International business traffic is an important feature of the UK economy's survival; almost 50% of UK's export is in the Non European Union zone, there fore international market has a vital role to play in UK's economy. The imports of UK data shows that the import from the non European Union zone is increasing i.e. from à ¯Ã‚ ¿Ã‚ ½14.0 billion to à ¯Ã‚ ¿Ã‚ ½15.4 billion, hence the UK economy is dependent on the import of essential raw and prepared materials; today the service sector is more and more important to the UK economy as a result of the weakening of the manufacturing sector now imports are crucial and that is why using the international market the UK economy is on the growth as the export data depicts that UK's export is increasing from à ¯Ã‚ ¿Ã‚ ½8.2 billion to à ¯Ã‚ ¿Ã‚ ½10.9 billion. Value of European markets to UK EU Exports * In May 2010 the total value of UK's trade-in-goods exported to Member States of the EU was à ¯Ã‚ ¿Ã‚ ½11.3 billion. * As a comparison the total value of UK's trade-in-goods exported to Member States of the EU in April 2010 was à ¯Ã‚ ¿Ã‚ ½11.6 billion and for May 2009 was à ¯Ã‚ ¿Ã‚ ½9.3 billion. * May 2010 showed a 2.9 per cent decrease in exports compared to April 2010 and a 21.3 per cent increase in exports compared to May 2009. * The total value of UK's trade-in-goods exported for January 2009 to December 2009 was à ¯Ã‚ ¿Ã‚ ½124.2 billion, which has been upwardly revised by à ¯Ã‚ ¿Ã‚ ½48.5 million. * The total 2010 year to date value of UK's trade-in-goods exported excluding May was à ¯Ã‚ ¿Ã‚ ½46.2 billion, which has been upwardly revised by à ¯Ã‚ ¿Ã‚ ½273.6 million. EU Imports * In May 2010 the total value of trade-in-goods imported to the UK from Member States of the EU was à ¯Ã‚ ¿Ã‚ ½14.7 billion. * As a comparison the total value of UK's trade-in-goods imported to the UK from Member States of the EU in April 2010 was à ¯Ã‚ ¿Ã‚ ½15.3 billion and for May 2009 was à ¯Ã‚ ¿Ã‚ ½12.2 billion. * May 2010 showed a 4.2 per cent decrease in imports compared to April 2010 and a 20.8 per cent increase in imports compared to May 2009. * The total value of UK's trade-in-goods imported for January 2009 to December 2009 was à ¯Ã‚ ¿Ã‚ ½162.7 billion, which has been upwardly revised by à ¯Ã‚ ¿Ã‚ ½238.0 million. * The total 2010 year to date value of UK's trade-in-goods imported excluding May was à ¯Ã‚ ¿Ã‚ ½59.2 billion, which has been upwardly revised by à ¯Ã‚ ¿Ã‚ ½96.7 million. (https://www.uktradeinfo.com/index.cfm?task=euearlypub) The single market benefits the firms, by making it easier & cheaper to do business in other EU countries. No customs tax is charged on goods that are sold or transported between member states. The EU also tries to make each market as similar as possible to ensure fair competition across national borders. Free Movement of Citizens: European citizens have the freedom to live, work, study, and travel in any other EU country. Since 1995 alone, about 100,000 young Britons have spent time studying in another European country. More Jobs: It is estimated the 3.5 million British jobs are dependent on* Britain's membership of the EU. (Source: UK Jobs Dependent) UK joining the Euro (Pros & Cons) Below I have listed the advantages and disadvantages which were discussed by the chancellor Gordon Brown at the times of between 1999 and the year 2002 when the waves of countries in Europe joined the European Union and the currency: Advantages: 1. A single currency should end currency instability in the participating countries (by irrevocably fixing exchange rates) and reduce it outside them. Because the Euro would have the enhanced credibility of being used in a large currency zone, it would be more stable against speculation than individual currencies are now. An end to internal currency instability and a reduction of external currency instability would enable exporters to project future markets with greater certainty. This will unleash a greater potential for growth. 2. Consumers would not have to change money when travelling and would encounter less red tape when transferring large sums of money across borders. It was estimated that a traveller visiting all twelve member states of the (then) EC would lose 40% of the value of his money in transaction charges alone. Once in a lifetime a family might make one large purchase or transaction across a European border such as buying a holiday home or a piece of furniture. A single currency would help that transaction pass smoothly. 3. Likewise, businesses would no longer have to pay hedging costs which they do today in order to insure themselves against the threat of currency fluctuations. Businesses, involved in commercial transactions in different member states, would no longer have to face administrative costs of accounting for the changes of currencies, plus the time involved. It is estimated that the currency cost of exports to small companies is 10 times the cost to the multi-nationals, who offset sales against purchases and can command the best rates. 4. A single currency should result in lower interest rates as all European countries would be locking into German monetary credibility. The stability pact (the main points of which were agreed at the Dublin summit of European heads of state or government in December 1996) will force EU countries into a system of fiscal responsibility which will enhance the Euro's international credibility. This should lead to more investment, more jobs and lower mortgages. Disadvantages: 1. Twenty seven separate countries with widely differing economic performances and different languages have never before attempted to form a monetary union. It works in the United States because the labour market is mobile, helped by the common language and portability of pensions etc. across a large geographical area. Language in Europe is a huge barrier to labour force mobility. This may lead to pockets of deeply depressed areas in which people cannot find work and areas where the economy flourishes and wages increase. While the cohesion funds attempt to address this, there are still great differences across the EU in economic performance. 2. If governments were obliged through a stability pact to keep to the Maastricht criteria for perpetuity, no matter what their individual economic circumstances dictate, some countries may find that they are unable to combat recession by loosening their fiscal stance. They would be unable to devalue to boost exports, to borrow more to boost job creation or cut taxes when they see fit because of the public deficit criterion. In the United States, Texas could not avoid a recession in the wake of the 1986 oil price fall, whereas demand for Sterling changed in the light of the new oil price, adjusting the exchange rate downwards. 3. All the EU countries have different cycles or are at different stages in their cycles. The UK is growing reasonably well, Germany is having problems. This is the reverse of the position in 1990. Since the war the UK economy has tended to have an economic cycle closer to the US than the EU. It has changed because interest rates are set in each country at the appropriate level for it. One central bank cannot set inflation at the appropriate level for each member state. 4. Loss of national sovereignty is the most often mentioned disadvantage of monetary union. The transfer of money and fiscal competencies from national to community level would mean economically strong and stable countries would have to co-operate in the field of economic policy with other, weaker, countries, which are more tolerant to higher inflation. (http://news.bbc.co.uk/1/hi/special_report/single_currency/25081.stm) One of the few reasons that the United Kingdom did not want to join the single European currency with the first wave of countries on 1 January 1999 is that according to the chancellor of the Exchequer at that time in 1999 who was Gordon Brown our current prime minister said that, â€Å"although the government supported the principle of the single currency Britain would not be ready to join at least until the second wave of countries† which occurred in 2002 and during that time he told the European Union that the country should begin to prepare for monetary union but up till now there have been no indications of the United Kingdom joining the European Union currency, Euros. From my understanding there are many possible reasons that the government should consider while joining Euro, joining Euro would reduced exchange rate uncertainty for UK businesses and lower exchange rate transactions costs for both businesses and tourists. Eliminating exchange rates between European countries eliminates the risks of unforeseen exchange rate revaluations or devaluation, further those businesses who involved in commercial transactions in different member states would no longer have to face administrative costs of accounting for the changes of currencies. The loss of national sovereignty is the most often mentioned reason for the UK not joining the monetary union is the transfer of money and financial proficiency from national to community level would mean that economically strong and stable countries would have to co-operate in the field of economic policy with other weaker countries. European policies The European Union is currently active in a wide variety of policies from ‘human rights' to ‘transport and trade'; below is the list of some of the policy areas of the European Union. Agriculture Media Competition Consumers Education Employment Environment External trade Fight against fraud Human rights Taxation Transport Justice, freedom Internal market Customs (http://europa.eu/pol/index_en.htm) Impact of European Union's Competition policy on Tesco Competition policy: A fair deal for all Effective competition provides goods and services cuts prices, raises quality and expands customer choice, allows technological innovation. The European Commission has wide powers to make sure businesses and governments stick to EU rules on fair competition. Competition must be fair It is illegal under EU rules for businesses to fix prices or carve up markets between them. A multinational company like Tesco cannot merge with another giant if that would put them in a position to control the market, though practice this rule only prevents a small numbers of mergers going ahead. If Tesco plans to merge with its competitor, Tesco needs approval from the European Commission, the EUC (European Union Commission) marks their decision depending on the amount of business that Tesco has within the European boundaries. The Commission may agree to a company having a monopoly in special circumstances – for example where costly infrastructure is involved (‘natural monopolies') or where it is important to guarantee a public service. The large may not exploit the small In doing business with smaller firms, Tesco cannot use their bargaining power to impose conditions which would make it difficult for their supplier or customer to do business with its competitors. The Commission can, does and has fined companies for all these practices. No props for lame ducks The Commission also monitors closely how much assistance EU governments make available to business (‘state aid'). This aid can take many forms – loans and grants, tax breaks, goods and services provided at preferential rates, or government guarantees which enhance the credit rating of a company compared to its competitors but in this case this does not apply to Tesco till today as Tesco is already on top of its game. Exceptions that prove the rule Some exceptions to the general rules are possible. The European Union Commission can allow companies like Asda and Morisons to cooperate in developing a single technical standard for the market as a whole. It can allow smaller companies to cooperate if this strengthens their ability to compete with larger ones such as Sainsburys and Tesco. Aid for research and innovation, regional development or small and medium-sized enterprises is often allowable because these serve overall EU goals. Checks and balances The Commission's extensive powers to investigate and halt violations of European Union competition rules are subject to legal review by the European Court of Justice. Businesses regularly have to make appeals against Commission decisions if it seems like a unfair deal. The competition policy stops the Tesco from growing further from their potential market share, something which Tesco has known to be done in the recent years. Effective competition provides goods and services, automatically raises quality and customer choices increase with competition. The policy also allows technological innovation and the European Commission makes sure that these innovations are in the European Unions fair competition policy. Environment: The European Union has some of the highest environment standards in the world, developed over decades to address a wide range of issues. Today the main priorities are combating climate change, preserving biodiversity, and reducing health problems from pollution and marking sure that natural resources are being used more responsibly. Climate change Climate change is one of the gravest challenges facing humanity. The European Union plans to reduce greenhouse gases at least 20% by 2020 (compared with 1990 levels), raise in renewable energy's share of the market to 20% and cut overall energy consumption by 20% (compared with projected trends). All businesses like Tesco's are directly affected by this policy as this aims to cut energy consumption and greenhouse gasses by 20%, meaning Tesco will have to recycle more, reuse materials more and reduce wastage and use of non-biodegradable equipment which will have a small dent on their profit. Emissions trading European Union's rewards businesses and organisations, which reduce their CO2 emissions and penalises those that exceed limits. Introduced in 2005, the scheme takes in about 12,000 factories and plants responsible for about half the EU's emissions of CO2. Under the system, European Union governments set limits on the amount of carbon dioxide emitted by energy-intensive industries and if they want to emit more CO2 than their quota, they have to buy spare permits but most supermarkets stores do not manufacture and this means that they will have to use eco friendly methods of business and equipment. Tesco has already proven that they are committed towards being eco-friendly, â€Å"Tesco Plc, the world's No.4 retailer, plans to spend over 100 million pounds with British green technology companies over the coming year as it steps up its drive to halve carbon emissions by 2020.† (http://uk.reuters.com/article/idUKTRE61203720100203) Environmental health Noise, swimming water, rare species and emergency response -these are just some of the areas covered under the extensive body of environmental legislation that the EU has established over the decades. EU has set binding limits on emissions of fine particles known as PM2.5. Released by cars and trucks, these microscopic particles can cause respiratory diseases. Under the new law, EU countries will have to reduce exposure to fine particles in urban areas by an average 20% by 2020. In 2007 Tesco received the Top online green award for their zero-emission delivery vans. Sustainable development Sustainable development has long been one of the overarching objectives of EU policy. EU leaders launched the first EU sustainable development strategy in 2001 and updated it in 2006 to tackle shortcomings and take account of new challenges. Since then there have been significant efforts in terms of policy. Now the focus is on putting policy into practice in to UK's market. As Tesco manly sells general groceries they are affected by the European Union's environment policy, in a way that it has to source materials from the suppliers who obey and follow the European Union's environment policy, this means that Tesco has limited span of potential suppliers.

Study On The Forms Of Vat And Tax Finance Essay - Free Essay Example

Sample details Pages: 10 Words: 3050 Downloads: 2 Date added: 2017/06/26 Category Finance Essay Type Research paper Did you like this example? Introduction VAT is a broad-based tax imposed on the expenditure of consumers when they purchase goods and enjoy services. It is collected on behalf by businesses which are registered to charge the tax in stages on the value added from the manufacturing to retail level. The businesses in turn account for the tax so collected at the end of every month. Don’t waste time! Our writers will create an original "Study On The Forms Of Vat And Tax Finance Essay" essay for you Create order It is not all goods and services that attract VAT. Some are exempted under the law (e.g. commercial rental establishment, dwelling, the rendering of financial service, the provision of transport, etc). For this reason, when consumers purchase such commodities or enjoy these services, they are not required to pay VAT. Registration for VAT is obligatory for all manufacturers, wholesalers, importers and service providers irrespective of business turnover. Registration of businesses in the retail category however, depends on a qualifying threshold of Eth birr 500,000 annual turnover or sales. The VAT Law (Proclamation No 285/2002) also permits voluntary registration if the person regularly supply or render service at least 75% to registered persons. It makes possible for businesses to benefit from the advantages which VAT registration offers. To qualify for voluntary registration, a business must have a fixed place for conducting business, keep proper accounting records and be able to file regular and reliable tax returns. The administration of VAT has not been with out challenges, in Ethiopia starting from registration to its administration and compliance VAT has got its own strength and weakness this paper is trying to discuss on it and propose solutions to those weaknesses. 1. Registration The VAT proclamation stipulates that for the registration of persons to qualify to charge the tax, they must at least make taxable transactions of not less than Eth birr 500,000 within the year. This provision in the Law makes few persons eligible for registration to charge VAT. To avoid registration for VAT most businesses deliberately understate their sales or may split up businesses to avoid meeting the registration requirements. Consequently, there are pockets of businesses that may not be registered. This makes these businesses more attractive to customers because their prices are not VAT inclusive, putting VAT registered businesses at a disadvantage. The registration threshold specified in the VAT Law is so high that businesses with the same category but under reported annual turnover will fall under different price set up. In addition to that some businesses that meet the registration requirements may not be well organized and structured to operate the VAT. The VAT req uirements of basic record keeping may not be met. Due to the low levels of literacy, business men and women may possess the business acumen and may informally operate the business without necessarily keeping business records for the purpose of the tax. The VAT Service has continuously engaged taxpayers and businesses in educational programs which inform them about their obligations. These have been carried out with the view to helping traders understand the complexities of the tax system so that they can co-operate with tax authorities. Also, businesses are asked for their input in formulating special schemes to improve tax collection. This collaboration has been so successful that some key members of the trade associations are made part of formulation of new policies on tax educational drives. Some of these programs are seminars, facility visits, visits by VAT officers and education on the offences and sanctions in the VAT Law. Officers also attend meeting of trade associations in order to educate them and also to answer questions on the problems they face. 2. Tax Invoices A pervasive feature of the VAT system is the specially designated invoice. VAT invoice authorized by the VAT Service, the government agency that oversees the administration of the VAT. In Ethiopia, any charge of VAT must be accompanied by a VAT invoice. The law makes it an offence for VAT registered businesses not to issue the VAT invoice when they make taxable supplies. There are two situations where a registered supplier may be relieved of the obligation to issue a VAT invoice, the first involves retail sales to unregistered persons, according to the directive by the authority to be provided that a receipt or simplified form of VAT invoice other than formal VAT invoice, and the other one is waiving the registered persons obligation to issue any VAT invoice covering cash sales if the total amount does not exceeding Birr 10. VAT invoices leave an audit trail that assist not only in curbing tax evasion but also in monitoring activities of registered persons. They also provide a valuable source of information for use by other tax types. The right to claim input taxes, checks both over and under invoicing and limits the activities of smugglers who would normally have disposed of their goods in bulk to VAT registered persons. Businesses in the retail sector are selective in the issuance of the approved VAT invoice, preferring instead to issue their own invoice and thereby avoiding the tax. This problem is so pervasive that it is more unusual for a customer to be issued with an unauthorized invoice than with the approved invoice. Associated with this problem is the challenge of charging VAT on supplies made. Businesses in the retail sector who deal directly with consumers find the additional VAT charge a burden and whenever possible avoid charging VAT making their prices lower. The VAT Electronic Cash Register (ECR) is a specially designated wireless portable terminal which aids in simple VAT transactions and returns submission for businesses and it wa s started to introduce and implement for the last two years. The ECR can issue a VAT invoice in a short time with only basic information about the transaction. The terminal also keeps a record of all sales therefore eliminating the need to keep special records of sales. The ECR also addresses the need to issue VAT invoices with every transaction because it automatically issues a receipt for every sale and keeps a dealer receipt for confirmation. In addition, it has the ability to file returns electronically when the accounting period is over, thereby eliminating challenges associated with return completion and filing. Therefore this project should have to get a serious attention to implement through out business transaction to overcome the problems arise from avoiding VAT invoice. 3. VAT return form Following registration for VAT, all tax payers are required to submit a VAT return every month VAT data is based on the VAT return form. In addition to the tax payer identifiers (name, TIN, VAT number and the tax period), the form requires the tax payer to provide information in 23 defined boxes. Of these 23 boxes only 8 boxes are supposed to contain primary data relating to sales and purchases for the period. The remaining 15 boxes are designed to include computed figures. The actual VAT data base however includes at least three additional fields which are not shown on the VAT form used to generate reports and records. These boxes are for use by the tax assessment officers and should not be accessible by data encoders. Since VAT is based almost exclusively on self-assessment, the primary data on input and out put declared by the tax payer is rarely queried at this stage of the process. During tax audit stage, however, the primary data which defines the extent of VAT liability a re queried and this may result in additional assessment. There is considerable scope for improving and simplifying the VAT form. As noted above, the tax payer is required to provide primary data in only 8 boxes. The distinction between some boxes is negligible especially since they are subject to the same rate of VAT. Some are also redundant and should remove. Data entered in these boxes are never validated, and in any case is re computed by the system. The form also lacks a basic ledger approach. Ideally, credit brought forward from an earlier tax period should be the first item of a VAT return. Tax computation, where possible, should be simplified. Taking these issues in to consideration, a much simpler VAT return form that can be provide the tax payer information on one side of a single page and easy to check is proposed. The existing form, being spread over two sides of a page is more difficult to be visually checked for consistency. 4. Tax payable for the tax period The tax payable is the difference between tax charged on taxable transactions under article 7 (commonly referred to us out put tax), and the allowable tax creditable under article 21 (commonly referred to us input tax or input credit). The tax payable on import of goods generally is paid at the time of the import independent of any VAT return, whether or not the importer is also a registered person. For imports of certain services, tax is payable by the customer as a reverse taxation. Registered persons must file returns and pay tax on monthly returns basis. Any net tax payable for the tax period generally must be paid by the due date of the return for that period. If the registered persons deductible input tax for the tax period exceeds the out put tax payable for that period, the excess is subject to refund. Due to the low levels of literacy among businesses in this category, non submission of returns is rampant. These businesses find it time consuming and an imposition to fill and submit VAT returns. Linked to this problem is the inaccurate completion of the VAT returns. In order to comply with the tax laws, these businesses may fill in the return forms differently from actual transactions carried out. Businesses in the retail sector find it difficult to account for and pay the VAT due because of cash flow challenges and lack of proper records. VAT charged and collected may not be recorded and so at the end of the accounting period, accounting for the tax sometimes proves to be difficult. Coupled with this problem is the submission of repayment returns to avoid paying tax due. Repayment returns are returns that show the business in a credit position. It is the policy of the VAT Service to encourage voluntary compliance with the VAT law in order to create an enabling environment for the collection of the tax. However, the VAT proclamation makes provision for sanctions for various offences and accordingly the Service has not hesitated to prosecut e recalcitrant persons who go contrary to the Law as a last resort. For some categories of businesses, the formulation of special schemes and educational programs has failed to make them comply with the VAT Law. They repeatedly flout tax laws by failing to issue the prescribed invoice, not submitting returns and not paying the VAT due. When these offences occur repeatedly then the sanctions are applied. Some the sanctions are penalties, interests, court fines and prison terms and distress actions. 5. Tax credit and Tax Refund VAT is the difference between output tax and input tax. The tax paid for the merchandise and Capital goods at the time of purchase/import/production are subject to be deducted from the tax collected from the sale of goods and services. If such input taxes are not offset from output tax within five month, and if the taxpayer is continuously in credit position for at least five months, such the taxpayers can claim refund of such unadjusted input tax. Regular exporters are entitled to claim refund on the monthly basis. Input tax credit and tax refund system is a beauty of VAT. Some criminal type taxpayers have been issuing false invoices to the fraudulent taxpayers collusively that have resulted in phony refund and exaggerate input tax claims on the one hand, and suppressed local sales and inflated export on the other hand. The self policing features of VAT system have not yet been realistic in Ethiopia in terms of check and balance between sellers and buyers. In order to halt s uch fake refund claims, ERCA has recently adopted a policy that mandatory to enter all purchase bills of such claimants to cross verify data, and to generate miss matched report that will help to investigate the transaction trail of the taxpayers involved. Moreover, the taxpayers who have higher credit balance over the years and who have claimed tax refund have a possibility to be selected for the audit and investigation on a priority basis. 6. VAT Audit The basic audit selection methodology is risk management. Risk management requires the need to strike a balance between applying effective controls to protect revenue while ensuring that compliant taxpayers are not over-burdened with compliance costs and requirements. Theres need therefore for a comprehensive strategy and program that applies risk-management principles, coupled with critical taxpayer services and compliance initiatives. This will require identifying major risks and prescribing ways and means by which these risks will be addressed together with the criteria for evaluating progress in reducing the identified risks. The process of audit planning shall start with the preparation, prior to commencement of the audit activity, of a written plan containing; (I) a list of prioritized risks and issues identified; (ii) The data needed to test those areas of risk; and (iii) A list of interview questions for inquiries with the taxpayer, and/or their authorized repre sentative. Risk Management application in tax will be as per the Standard Integrated Government Tax Administration System (SIGTAS) Audit Risk selectivity criteria. Risk Management consists of a comprehensive approach to determine potential non-compliance areas and allocate resources accordingly. Tax auditors are secondary assessors. Primary assessors are the taxpayers themselves. Due to poor information and resource base, Ethiopians tax auditors are not capable enough to detect tax evasion and in many cases, they are unsuccessful to bring the tax defaulters within the law. Private sector is getting smarter day by day as compared to the public sector; hence there is low probability of being penalized for the cause of tax evasion due to improper application in the selection of taxpayers for audit and investigation and poor individual as well as organizational capability of the tax authority. ERCA is facing some difficulties in making VAT system institutionalized. The quality of services and audit and investigation has been questioned time and again in terms of tax yield and procedures to be followed due to in efficient auditors with poor technological backup. Businesses do not attach importance to communicating material changes in business to the VAT Service. Issues such as discontinuation of business, change in location or address, changes in ownership are not communicated to relevant tax authorities. This results in misclassification of businesses and creates difficulties when there is the need to audit or correspond with the business. Tax officials are not been so effective to enforce stringently on rampant non-compliances. ERCA has been striving to invest in an integrated information network and data bank among Custom Department and Revenue Investigation and other government organization to enhance organizational capability E-filing system and Risk Engine Module has to be institutionalized to reap its benefits. 7. Administrative Capability of ERCA Ethiopia has been deliberately and consistently adopted tax reform program to strengthen regulative and administrative capability of the tax administration. The then Value Added Tax Department and other tax collection branch offices were merged to domestic tax branch offices, and integrate the data base of VAT for the purpose of income tax assessment, submission of tax identification number and other tax administration facility. Recently ERCA is restructured in light with changing demography of taxpayers, varied nature of business, and growing demand of services to the taxpayer. Reforms in hardware factors like policy formulation, law enactment, infrastructure development, and organizational restructuring are abundant, but reforms in software factors like system improvement, culture development, skill enhancement, attitude and behavioral changes in human resources is lacking in Ethiopian tax administration. In short, the professionalism is lacking in tax administration as compar ed to the revenue risks. Some of the high risk area in terms of revenue leakage and non-compliance are service sector, proprietorship firm, and consultancy and professional service oriented firms. Taxpayers commit financial crimes through non-registering of their business, under disclosing of income, under reporting of their transaction, and under payment of their taxes. ERCA has been able to figure out the problem and the vulnerable areas, Hence, the next initiatives will be to handle such problems properly along with desired professionalism. ERCA should continue its reform endeavors in the days to come. The newly introduced performance based system Balanced Score Card (BSC) has a high bearing on the overall productivity of ERCA and it has been effective in motivating and making employees accountable to their performances. Conclusion There are some issues and challenges to be dealt with. Continuation of existing Balanced Score Card (BSC) , and the development of positive image of tax administration in the society have also been the challenging tasks before ERCA has been striving to deal with such challenges and been focusing on taxpayer education and consumer awareness campaign. Apart from this, procedural simplification in filing of return, payment of taxes, and assessment of taxes are also agenda for reform. Scaling up investment for ICT sophistication, transformation from manual operating system to e-system, organizational restructuring and reengineering of ERCA, separation of tax audit and investigation from enforcement service, decentralization of service delivery mechanism and establishment of separate Human Resource Development (HRD) Section to focus on enhancing the capability and integrity of auditors are some initiatives taken by ERCA. The informal retail sector is one part of the VAT administra tion that poses a lot of challenges to the VAT Service in its effort to administer the tax. However, this sector also holds a lot of promise for the economic growth of the country, in that it is the small retail shop that would ultimately grow to become the big wholesale or manufacturing business. Supporting these businesses to grow by assisting them to account for the tax and to keep proper business records will help them also collect more revenue for the state. Ultimately the VAT system could be described as a self-assessment system that depends on registered persons to collect the tax from consumers and account for it to the VAT Service within a month of collection of the tax with minimum paper work and interference from the Tax Authorities. However, when a sector like the informal retail sector is concerned the system has to be designed to suit their peculiarities.