The God of Love Eros Essay - 1010 Words

In Greek mythology, Eros is the god of love and beauty. When one falls in love, fate falls into the hands of this saintly figure. Many people fail to notice the presence of Eros, and both Robert Bridges’ poem â€Å"ΕÎ ¡ÃŽ ©ÃŽ £Ã¢â‚¬  and Anne Stevenson’s poem â€Å"Eros† focus on this forgotten god. Despite the focus of each poem being centered on Eros, Bridges uses literary techniques such as metaphor, elated language, and poem structure to enforce the idea that Eros is a dictator over human emotions, while Stevenson creates the notion that Eros is a slave to humans’ desire for love by using metaphor, poem structure, diction, and dialogue. The visual images of Eros described in each poem convey a drastically different type of god. Robert Bridges depicts Eros†¦show more content†¦The speaker doesn’t recognize the god, asking him â€Å"Eros, my bully boy, / can this be you,† (5-6). This dialogue indicates that Eros is somehow i ndistinguishable from the speaker’s preconceived notions of the god. Unlike Bridges’ poem, â€Å"Eros† lacks evenness and instead contains a stream of lines in an almost stochastic and hesitant pattern, enforcing the speaker’s confusion and shock of the sight of the god. Eros’ true image is covered by the effects of abuse brought on by the activities of humans, which is revealed when the speaker is told by Eros himself â€Å"the brute you see / is what long overuse / has made of me† (10-12). Eros has become so abused that his face actually offends the speaker, which is a sharp contrast to the perfection that lies in the form of Eros as depicted in Bridges’ piece. The psychological perception of Eros is depicted in opposition between the two poems. Using captivating diction and steady poem structure, Bridges paints a picture of the constant gripping qualities love has over human beings. The metaphors Bridges uses link love to a  "tyrant of the human heart† (3), implying that Eros takes full control over human emotions. The human race is described as â€Å"victim of thy grace† (23), which tells of the submissiveness a human presents towards Eros. Bridges uses constant syllables in each line of the stanzas to emphasize the relentlessShow MoreRelated Comparing the Forgotten God of Love in Robert Bridges’ Poem EPÙÓ and Anne Stevenson’s Poem Eros852 Words   |  4 PagesComparing the Forgotten God of Love in Robert Bridges’ Poem EPÙÓ and Anne Stevenson’s Poem Eros It is often—in books, poems, paintings, and sculptures—that one hears of and sees the goddess of love. But when is it that one hears of the god? In Greek mythology, Eros is the god of love, and a god who is many times overlooked. In Robert Bridges’ â€Å"EPÙÓ† and Anne Stevenson’s â€Å"Eros†, the idea that Eros is overlooked is portrayed, but in two separate ways. Techniques such as diction, imagery, andRead MoreEssay about The Screwtape Letters - Types of Love1321 Words   |  6 PagesWhile attending Oxford University, C.S. Lewis went from being an atheist to a renowned Christian. Lewis touched a vast audience with his numerous books (around thirty or more) including The Screwtape Letters, Mere Christianity, and The Four Loves. He brought fantasy and entertainment into his writing along with slight to thunderous bits of theology woven through his stories and books. This made Lewis one of the most influential Christian writers of t he 20th century. One of the better known booksRead MorePhilos, Eros, Agape Love in Religion Essay1236 Words   |  5 PagesPhilia, eros, and agape are three different Greek terms for the word. These three terms explain the different types of love a human being can acquire. Philia is a love of friendship, which is grounded in commonality. However, eros is a kind of love that seeks something from the other person or thing. Lastly, agape is the love that wills the good of the other and is completely self-giving. The meanings of these Greek terminologies, philia, eros, and agape, allow us to better understand and discussRead MoreThe Goddess Of The Gods870 Words   |  4 PagesLove of the Gods When it comes to love stories in mythology, most people assume that the god Eros (also known as Cupid) and the goddess Aphrodite (also known as Venus) are behind the stories. However, most of the stories barely involve Eros and Aphrodite in their stories. There are more gods besides Eros and Aphrodite that help symbolize love by their actions in the stories of love. Even though Aphrodite and Eros are the main deities associated with love, several of the other Olympian gods are alsoRead MoreDifferences and Similarities of Greek and Roman Gods1714 Words   |  7 PagesMythological gods are a subject that has fascinated many for centuries. Some of the more popular gods are the Greek gods and t he Roman gods. On many occasions people have confused the gods of these two ancient civilizations. For instance when a person thinks of the goddess of love they may think of Venus or Aphrodite and think that they are one and the same. They are not though, Aphrodite is the Greek goddess of lo ve and Venus her Roman counter part. When thinking of the God of Love, Cupid isRead MoreLove Is A Tender And Resilient Matter917 Words   |  4 PagesLove is a tender and resilient matter, existing in all things since the Lord created the heavens and the Earth. However, the proper ways to love would be following Jesus s commands to always love one another regardless of race or background because everyone values love, love shapes what s good and it is explained in the Bible of the three different and enduring kinds of love: Eros, Agape and Philos. The first love is exponentially described in the Bible - Eros love. This specific kind of love isRead MoreThe Teachings Of Phaedrus And Alcibiades1040 Words   |  5 Pagesaristocrat, takes the stage first at the symposium. He explains that ErÃ… s is one of the primordial gods, and that the love between a boy and a lover is the greatest love that exists. The lover is meant to guide the boy, and the two must lead each other to examine themselves and feel ashamed. â€Å"...[The boy] is especially ashamed before his lover when he is caught in something shameful† (Sym. 178E). Phaedrus later adds that â€Å"...Love is...the most powerful in helping men gain virtue and blessedness†¦Ã¢â‚¬ Read MoreEssay on Eros611 Words   |  3 Pages In the Poem, EPƒÇƒÃÆ', by Robert Bridges, Eros is referred to as an  ¡Ã‚ §Ã‚ ¡Kidol of the human race ¡K ¡Ã‚ ¨ with a perfect form and looks, however, he bears no expression on his face. On the other hand, in the poem, ERO S, by Anne Stevenson, Eros is portrayed as a  ¡Ã‚ §thug ¡Ã‚ ¨ with a bruised and  ¡Ã‚ §patchy ¡Ã‚ ¨ appearance. I believe that although both authors are trying to convey the same message, they choose different ways to go about it. nbsp;nbsp;nbsp;nbsp;nbsp;In the poem by Anne Stevenson, I believe that sheRead MoreThe Classical Types Of Love1374 Words   |  6 PagesLove is a special emotion that most individuals strives for. Part of a human’s nature is to love and long for another individual. This feeling has existed since the beginning and will continue to exist until the end. The term â€Å"love,† however, is very broad. To understand more easily what the term means, the Ancient Greeks came up with three terms to symbolize the three main types of love. The three classical types of love are very important to understand, as they will continue to exist untilRead MoreEssay Three Types of Love1072 Words   |  5 PagesThree types of love: eros, philos and agape. Love is a concept that one can explain with many different words. It is very easy to tell the definition of love but difficult to live in the real life. Love is something that is intrinsically in our nature. One can definite love, but one cannot dictate how, when and where love expresses itself. Plato, an old Greek philosopher describes three types of love in his book the Banquet. All of these classifications of love do happen in the human world, although

Impact of Tourism on the Environment Free Essays

Impact of Tourism on the Environment (Negril) Negril is situated on the western end of the island of Jamaica. It is known as the 7 mile beach even though it is slightly longer than 6. 4 km in length. We will write a custom essay sample on Impact of Tourism on the Environment or any similar topic only for you Order Now Negril is also called the tourism capital of Jamaica. Tourism is travel for business, leisure or recreational purposes and therefore has many impacts on the environment: as natural habitats both aquatic and terrestrial are being destroyed and damaged when hotels and roads are being built, causing pollution in many forms and also coral reefs are being destroyed in the process. The current model of tourism has a negative impact on the environment of Jamaica. This model is based on the construction of mega super inclusive resorts, which require engineering solutions such as dredging, construction and limestone blasting in order to create swimming beaches, and construct buildings a few meters away from the high water mark. Construction and operation of tourist facilities such as hotels and other attractions also result in significant alterations to the terrestrial environment, trees, insects, birds etc.Operation of these entities also results in the diversion of resources such as water and electricity which could have been used elsewhere in the society. Jamaica’s tourism product is also dependent on the coral reefs and their associated ecosystems such as sea grass beds and mangroves. These ecosystems are, however, threatened by natural causes and human behavior such as coastal pollution, rapid coastal development, over-fishing and global warming. Incre ased construction activity provides relatively short term and low-skilled employment. The alternating demand for this pool of labour often results in the increase of unplanned settlements and squatter communities that are established close to the resort areas. The creation of these communities results in the destruction of the watershed in these areas as well as inadequate sewage treatment and solid waste management. All of which contribute to reduced environmental quality; for example, reduced water quality as a result of increased nutrients and turbidity in the coastal water. STATEMENT OF TASKThe purpose of the project is to highlight the impacts of tourism on the environment both the negative and positive aspect. Tourism contributes to improper disposal of waste, pollution of air, water and beaches all of which are hazardous to the environment and pose a threat to our health. On the other hand, tourism also has a positive impact on environment as it contributes to foreign exchange. Although concern about environmental degradation started relatively late both the Go vernment and international organizations working strongly acknowledged the problems and recommended measures to balance the environment. Their attention mainly rests on the preservation of endangered wild life fauna, plants and aquatic life and the prevention of further deforestation, which has triggered a host of other problems. Deforestation aggravates soil erosion and, in so doing, affects the agricultural livelihood of the population. Pollution is another alarming problem; it is visible on most routes. Its causes are many and multi-faceted, arising singularly or in combination with several factors such as the following: (a) Lack of hygiene (b) Lack of facilities for proper sanitation, particularly for local people, porters and guides (c) Lack of facilities for litter d) Lack of environmental awareness (e) Ineffective rules and regulations (f) And lack of monitoring of environmental health. While deforestation and pollution are the major causes of environmental degradation in Jamaica, tourism has become a boon for the survival of local people in terms of providing income for them. On the whole, the tourism sector h as generated a living for the locals. However, it has also contributed to the disruption of the environment. In this light, the trade-off between environmental problems and economic gains created by tourism cannot be measured so easily.Tourism needs to be encouraged, but not without policies to improve and maintain the environment CONCLUSION Jamaica is primarily a ‘sun, sea and sand’ destination and, therefore, the primary recreational activities of visitors include sun and sea bathing on the beaches. Tourists who visit Jamaica are, therefore, primarily involved in activities such as going to the beach, snorkeling, scuba diving and glass-bottom boating. Jamaica’s tourism product is dependent on the coral reefs and their associated ecosystems such as seagrass beds and mangroves.These ecosystems are, however, threatened by natural causes and human behavior such as coastal pollution, rapid coastal development, over-fishing and global warming. The effects of tourism on the environment are felt in several ways: Resources are utilized to provide for the every-day comforts of visitors and utilization of materials to produce souvenirs and destruction of the natural environment caused by an influx of tourists. There is the pollution generated by tourists: discharge of untreated sewage into seas and rivers, carbon dioxide and nitrous oxide emissions from transport. There is also the impact of changes upon the social and cultural life of a country; the necessity to provide accommodation to support the tourism sector resulting in increased allocation of lands, sometimes in areas where the natural environment is irrevocably changed. Therefore it can be stated that tourism does have a negative impact on the environment. RECOMMENDATIONS ?Monitor beaches closely to prevent over population and thus reduce pollution of the beaches ?Prevent sewage from going out into the sea Carpool to reduce the amount of fumes from entering the atmosphere thereby preventing global warming and the depletion of the ozone layer by some extent. ?Educate the public more about the impacts of tourism on the environment. ?Take precautionary measures to reduce habitat destruction.BIBLIOGRAPHY http: www. geointeractive. co. uk/environmental impact of tourism http: www. jamaicaobserver. com/jamaicaobserver/20090104/leisure html â€Å"PUBLIC AFFAIRS: Economic, social impact of Tourism on the Environment. † The Jamaica Gleaner. 4 Jan 2009 UNEP: Environmental Impact of Tourism. UNEP. 2001 How to cite Impact of Tourism on the Environment, Papers

Taxation Law Residence and Source

Question: Discuss about the Taxation Law for Residence and Source. Answer: Residence and source Discuss whether Fred is a resident of Australia for taxation purposes. Fred, who is an executive of a British corporation has come to Australia to establish a branch of his company. Being on a designated post, he thinks that he must stay in Australia for a period of 12 months according to the law to establish his company in the country. So, he leases a residence in Melbourne for 12 months. After a period of 11 months, he returned back to the UK due to ill health. During this period of 11 months, he received rent on his property in the UK as well as earned interest from investments made by him in France. Hence, in this case, it is to be determined that the income he earned in Australia would come under taxation purposes or not. In order to decide whether Fred is a resident of Australia for taxation purposes, particular factual situation must be considered. However, taxation law of Australia provides certain criteria under which, it can be determined whether taxation should be applicable on him or not. In common situations, a person is considered to be a resident of Australia for tax related purposes, if he/she; Leaves Australia on a temporary basis and does not settle in any other country Is a student from a foreign country and is enrolled in an Australian institution for a period of more than six months Is visiting Australia for a period of more than six months and stay at a same place during that period Migrate to Australia with an intention to stay permanently over here A person is considered to be a foreign resident for taxation purposes, if he/she is; Visiting Australia for a period of more than six months and remain travelling and working in various locations for most of the duration of residence Visiting Australia for vacations for a period of less than six months Leaves Australia permanently than taxation will be applicable from the date of departure from Australia(Australian taxation Office, 2016). After being informed about the residency criteria for taxation purposes in Australia, it can be determined that Fred went to Australia with an intention to establish a branch of his business over there and he stayed there for a period of more than six months i.e. eleven months. He has fulfilled basic requirement of the taxation law of Australia and can be considered eligible to pay taxes for the income earned by him in Australia. Moreover, he stayed at the same place which he took on lease in Australia for eleven months and received rent on his residence in UK. He returned back to the UK only because of his ill health, otherwise his intention was obvious to set up his business in Australia. Considering all these points, it is obvious that Fred is proved to be an Australian resident for tax purposes. Furthermore, under Tax implication laws of Australia, an Australian resident for taxation purposes has to pay taxes on all the income earned by him/her in Australia as well as in any other places of the World. Therefore, he must have to pay taxes on all the income he had earned from investments in France as well as from rent received by him on his property in the UK. Ordinary income Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 The matter of the case was to determine whether the taxpayer was assessable on the profits arising from the sale of the land or not. The decision of the Court of Exchequer was that the profits earned from the sale of the land was assessable for payment of taxes as it was assessed by the Surveyor of Taxes that the profits achieved were of an income nature. Since beginning, it was the intention of the taxpayer and he/she was making an effort to earn profit through sale of his copper-bearing land as he/she never had sufficient funds to mine the land. It was a trading transaction instead of simple substitution of one investment for another(Manyam, 2011). According to the verdict of Lord Justice Clerk, if the owner of an ordinary investment wishes to sale it and obtains more price than he invested on it, the increased price is not considered as profit measurable to pay income tax. However, if an act was done in carrying on or carrying out of a business, the increased value obtained from realisation or conversion of securities may be assessable (minterellison, 2010). Furthermore, the Court explained that if a person or an association of people deal in selling or buying a property in order to obtain profit from it, the gain received by them is liable to be assessed for Income Tax. While explaining the matter, Court stated that it may be difficult to determine whether the amount of gain received by realising a security is simply an enhancement of value or it is a profit received in an operation of business in carrying out a plan for making profit. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 The company carried on the business of mining coal on a land but, when the main coal seam on the land exhausted completely, the company decided to sell the land. To enhance its selling price, the company made expenditure on the land and in return received a good amount on its sale (Bitomsky, 1991). The issue raised in the court was that whether the sale would form a part of ordinary income or realization of capital asset. When the commissioner assessed the gains achieved from the sale of the land, he found that the company had engaged in the business of selling land and therefore, the profits achieved through such a business will be assessable under section 25(1) of the Income Tax Assessment Act (1936). However, the company argued that the profits earned from the sale of the land should not be assessable because the income earned through sale of land and the expenditure done on the land was only to realise a capital asset to receive best advantage out of it (High court of Australia, 1950). The court agreed with the statement of the commissioner and held the decision that the profits earned through sale of land were taxable as the intention of the company was to make profit by selling the land and that it was involved in the business of selling land (Jade, 2016). Hence, the profit received would be considered as an ordinary profit and assessable to tax. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR The company sold a land which was owned by it for domestic purposes by changing the zoning of land and developing it for residential purpose. The matter of issue was whether the profit received on the sale of the subdivided land was assessable for payment of tax over it or the intention of the company was to realise a capital asset. As per the decision of the Court, the company was accountable to pay taxes on the profit received from the sale of the land under section 25(1) of the Income Tax Assessment Act (1936) because the company was found to be carrying on the business of land development instead of only realising a capital asset. The court added that it is necessary for a company to determine its purpose and the purpose of this company was to be determined by the other three companies controlling it (Hart, 2007). After selling its shares to those development companies, purpose of the company transformed to be involved in commercial investments for receiving profits from domestic purposes. Moreover, the development over the land to make it beneficial for residential purposes was more than just the development of the existing asset. The Court applied various other decisions having similar context and held to the decision that the profit earned through the land should be considered to be assessable(CCH Austral ia, 2011). Statham Anor v FC of T 89 ATC 4070 This case was an appeal from a decision of the Administrative Appeals Tribunal in which, the disallowance by the respondent, the Commissioner of Taxation, was confirmed to an objection against assessment of tax payable for the year 1982. The applicants were the trustees of the estate of the deceased. The Commissioner calculated the tax which should be payable by the applicants and adjusted the income of the estate from the amount utilized in conflict during the proceedings. The matter of issue was that the applicants were arguing that the amount calculated by the commissioner was not a part of income and, the profit earned by selling the property was not the carrying in or carrying out of a business for profit and hence, was not the income assessable under Income Tax Act (1936). The arguments of the applicants in the Court were that in the beginning, the property was obtained for grazing purposes and not for property development investments. The owners afterwards decided to sell the land and continued to realise the land by sale after the death of the deceased. Moreover, they had no intention of venturing of capital in establishing a business. The Court made the decision that the appeal of the applicants against the income tax imposed on them for the year should be allowed and the objection against assessment of the profits be sustained. The Court further ordered the Commissioner to pay the applicants the cost of the appeal in the court(Wolters Kluwer, 2016). Casimaty v FC of T 97 ATC 5135 The dispute was related to a land where a taxpayer acquired a land of 998 acre. He had acquired the land from his father and in 1956; he bought another adjoining land of 40 acres. He started to do different businesses on the land with the help of his family (Jade, 1997). But, due to various factors such as ill health, growing debt and drought, he did not succeed in his businesses. He divided his land into eight divisions. Gradually, he tried to pay his debts by selling small portions of land and there was a time period when a large part of land was lost. Thus, the commissioner stated that the profits which were made by selling small portions of land came under the act of Income Tax Assessment Act 1936. The taxpayer argued on the statement that sale of the property came under capital asset realization and not under profit making or business scheme (cgw, 2010). Hence, the overall case was very different in nature from the regular cases where the taxpayer grabs other lands for business purposes. Instead, the taxpayer had sold his own land for paying his debts. The main aim of the person was to lessen the burden of debt. Other agendas included securing future as the health of the taxpayer was deteriorating. The decision was made in favour of the owner of the land. (Wolters Kluwer, 2016) The reasons for the verdict were the nature of land which was acquired through ancestors and was used for business and residential purposes. Moreover, taxpayer did undergo various approvals for the sale of land. Moana Sand Pty Ltd v FC of T 88 ATC 4897 The case involved taxpayer and concerned authorities where the taxpayer received an amount as surplus. The surplus was treated as an income by the commissioner and assessment of the commissioner was summoned by taxpayer. The taxpayer argued that the land was intentionally bought for the cause of resale and was just a circumstantial process. (Flynn, 1999) The taxpayer did purchase a land and was used for sand mining. With the completion of the resource in the land, the land was considered for sale. The land was sold by the taxpayer and the remuneration was tagged under income tax. (Cassidy, 1994) At last, the court provided the verdict favoring taxpayer that the land was not purchased with the intention of resale but as the circumstances, the intention of taxpayer to resell the land was justified. Court refused Dominant purpose test and encouraged dual purpose test. The property was fulfilling the requirements of the buying company and hence, the following transaction was put under revenue account. (Young, 2007) Moreover, the land fulfilled dual purpose. Thus, the profit which was made from reselling the land was justified and was declared as assessable by the honored court. VII. Crow v FC of T 88 ATC 4620 The case revolved around the accessibility of the income which was acquired through sale of land. The issue was that whether the remuneration which was gained by the party was an assessable income or not. The court noticed that there was an involvement of taxpayer in the repetitive and systematic transactions during the purchase of land. The same behavior was found during the sale of other properties with division of the purchased land (Prince, 2011). Hence, it showed the interest of the taxpayer in developing his business in terms of land development. There were enough evidences according to the court and it believed that the act of purchasing and selling land was due to the interest of earning profits(Smith, 2003). This type of income came under income tax act and the activities performed by the taxpayer cleared all doubts in the case. The verdict was totally dependent on the nature of transactions and thus, the decision was made by the court. It was stated that the taxpayer contin ued to earn profits due to such transactions and hence, such remuneration which was earned from the plotting and sale of land came under the section 25(1) of Income Tax Assessment Act, 1936. The court checked that whether there was a business activity involved in the nature of transaction. It was found out that the transaction was not isolated in nature and there was full involvement of the taxpayer in all activities. (ATO, 2001) Moreover, it was stated that there can be two types of gains and profits where the first one is categorized under the gains or profits through business transactions while the second type of gain or profit comes under remuneration which is the result of an incident in the activities of business. VIII. McCurry Anor v FC of T 98 ATC 4487 The above case was related to the involvement of a taxpayer in the sale of townhouses on his purchased land. The taxpayer purchased a land and constructed few townhouses on it. Later, he sold those townhouses and the land was used for the purpose of residence and selling. The commissioner in this case considered the act of sale of houses as an act of profit making and termed the remuneration as ordinary income. The court had to interfere in the matter, it was stated by the court that the only intention of the taxpayer for the purchase of the land was to yield profits and the activity was considered as a commercial act by the court. Hence, the income made from such lands would be reviewed as regular income. There was no evidence from the taxpayer of purchasing the land for the sake of investment and therefore, the gains from such sale of land cannot be considered as capital receipts. Moreover, the court assessed that the use of the property for purpose of residence would not be consid ered as, the sole purpose of purchasing the land was the redevelopment of land (CCH Australia, 2011). Further, the land was sold to earn higher profits after redevelopment. Hence, the intention of the taxpayer was questioned by the court and observing the recent acts performed by the taxpayer, judgment was provided. The intention of taxpayer was to earn high profits and thus, the income generated came under the act of ITAA, 1936. (Wolters Kluwer, 2016). References ATO, 2001. ATO Interpretative Decision. [Online] Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID200155/00001 [Accessed 19 August 2016]. Australian taxation Office, 2016. Work out your tax residency. [Online] Available at: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/ [Accessed 2016]. Bitomsky, G., 1991. The Concept of Assessable Income Has it Changed. Revenue Law Journal, 2(2). Cassidy, J., 1994. The Taxation of Isolated Sales under Section 25 (1) ITAA: TR 93/2 v Joint Submission. Revenue Law Journal, 4(1). CCH Australia, 2011. Australian Tax Casebook. CCH Australia Limited. CCH Australia, L., 2011. Australian Tax Casebook. CCH Australia Limited. cgw, 2010. ATO determines that developer of 22 lot subdivision does not have to register for GST. [Online] Available at: https://www.cgw.com.au/publication/ato-determines-that-developer-of-22-lot-subdivision-does-not-have-to-register-for-gst/ [Accessed 20 August 2016]. Flynn, M., 1999. Distinguishing between Income and Capital Receipts- a Search for Principle. Journal of Australian Taxation, 2(3). Hart, G., 2007. The Limited Impact Of Whitfords Beach In Urban Land Development. Revenue Law Journal, 17(1). High court of Australia, 1950. Scottish Australian Mining Co Ltd v FC of T. Jade, 1997. Casimaty, George v Commissioner of Taxation. Jade, 2016. JadeScottish Australian Mining Co Ltd. v Federal Commissioner of Taxation. [Online] Available at: https://jade.io/article/64663 [Accessed 19 August 2016]. Manyam, J., 2011. Taxation Of Gains From Banking and Insurance Businesses In New Zealand. Revenue Law Journal, 20(1). minterellison, 2010. Australian Tax Brief. minterellison, 9 Feb. Prince, J.B., 2011. Property Taxation: A Practical Guide to Saving Tax on Your Property Investments. John Wiley Sons. Smith, A., 2003. Property development Land and Property. Wolters Kluwer, 2016. CASIMATY v FC of T, Federal Court of Australia, 10 December 1997. [Online] Available at: https://www.iknow.cch.com.au/document/atagUio539843sl16716249/casimaty-v-fc-of-t-federal-court-of-australia-10-december-1997 [Accessed 19 August 2016]. Wolters Kluwer, 2016. McCURRY ANOR v FC of T, Federal Court of Australia, 15 May 1998. [Online] Available at: https://www.iknow.cch.com.au/document/atagUio539084sl16707683/mccurry-anor-v-fc-of-t-federal-court-of-australia-15-may-1998 [Accessed 19 August 2016]. Wolters Kluwer, 2016. Statham Anor v. Federal Commissioner of Taxation, Federal Court of Australia, Full Court, 23 December 1988. [Online] Available at: https://www.iknow.cch.com.au/document/atagUio544343sl16788832/statham-anor-v-federal-commissioner-of-taxation-federal-court-of-australia-full-court-23-december-1988 [Accessed 2016]. Young, N.J., 2007. The Historical Significance of the High Court's Decision in Federal Court's Decision in Federal Commissioner of Taxation v The Myer Emporium Ltd. Melbourne University Law Review, 31, pp.266- 294.

Introduction to Indian Customs Duty Essay Example

Introduction to Indian Customs Duty Essay Custom Duty  is imposed under the  Indian Customs Act formulated in 1962  by the Constitution of India under the Article 265, which states that â€Å"no tax shall be levied or collected except by authority of law. So, theIndian Custom  Act was  introduced  that allow the Central Government to collect the taxes under the name of Custom Duty. Custom Duties are usually levied with ad valorem rates and their base is  determined  by the domestic value the  imported goods  calculated at the official  exchange rate. Similarly, export duties are imposed on export values expressed in domestic  currency.Export duties are levied occasionally to clear up excess profitability in  international price  of goods in respect of which domestic  prices  may be low at given time. But the  concept  of import duty is wide and almost universal, except for a few goods like food grains, fertilizer, life saving drugs and equipment etc. The Indian Customs Duties are major so urce of revenue for the Union Government and constitute around 30% of its   tax revenues. Together with  Central Excise duties, the contribution amount to nearly three-fourth of total tax revenue of the Union Government.Custom duty not only raises money for the Central Government but also helps the government to prevent the illegal  imports  and illegal  exports  of goods from India. The Central government has emergency powers toincrease  import or export duties whenever necessary after a  notification  in the session of Parliament. History of Indian Customs The Custom Duty in its present form dates back to 1786, when Bruisers formed the first Revenue Board in Calcutta. In 1808, a new  Trade Board  was introduced for  export and import of goods from India.Once again, in 1859 Customs Duties Act was introduced in which provincial import duties were replaced by uniform Tariff Act and was  applicable  to all Indian territories within the country. In the subse quent year several changes in the Custom Policy took places and are as follow: * Sea Customs Act was passed by Government in 1878. * Indian Tariff Act was passed in 1894. * Air Customs having been covered under the India Aircrafts Act of 1911, * Land Customs Act was passed in 1924. After Independence, the Sea Customs Act and other allied enactments were epealed by a consolidating and amending legislation entitled the  Customs Act, 1962  (CA). Similarly the Act of 1934 was repealed by theCustoms Tariff Act, 1975(CTA). Governing Body As per Section12 of the India Customs Act,  Custom Duty  is imposed on Goods, belonging to Government as well as goods not belonging to Government. Section 2(22), gives inclusive definition of ‘goods as Goods includes: Goods As per  Section12  of the India Customs Act, Custom Duty is imposed on Goods, belonging to Government as well as goods not belonging to Government.Section 2(22), gives inclusive definition of ‘goods as Goods includes: * Vessels, aircrafts and vehicles * Stores * Baggage * Currency and negotiable instruments and * Any other kind of movable property. Objectives of Custom Duties The customs duty is levied, primarily, for the following purpose: * Restricting Imports for conserving foreign exchange. * Protecting Indian Industry from undue competition. * Prohibiting imports and exports of goods for achieving the policy objectives of the Government. Regulating export. * Co-coordinating legal provisions with other laws dealing with foreign exchange such as  Foreign Trade Act,Foreign Exchange Regulation Act, Conservation of  Foreign Exchange and Prevention of Smuggling Act,etc. Mode of Levy of Customs Duty Basically there are three modes of imposing Customs Duty: 1. Specific Duties:   Specific custom duty is a duty imposed on each and every  unit  of a commodity imported or exported. For example, Rs. 5 on each meter of cloth imported or Rs. 500 on each T.V. set imported. In this case, the value of commodity is not taken into consideration. 2. Advalorem Duties:  Advalorem custom duty is a duty imposed on the total value of a commodity imported or exported. For example, 5% of F. O. B. value of cloth imported or 10% of C. LF. value of T. V. sets imported. In case of Advalorem custom duty, the physical  units  of commodity are not taken into consideration. 3. Compound Duties:   Compound custom duty is the combination of specific and advalorem custom duties.In this case, the quantities as well as the value of the commodity are taken into consideration while computing tariff. For example, 5% of F. O. B. value plus, 50 paisa per meter of cloth imported. Decline in Customs Duty India’s  customs tariff rates  have been declining since 1991. The â€Å"peak† rate has come down from 150% in 1991-2 to 40% in 1997-98. The downward momentum was reversed the next year with the imposition of a surcharge. This momentum has resumed with the reduction of th e â€Å"peak† rate to 35% in 2001-2 and 30% in 2002-3

James Weldon Johnson Biography

James Weldon Johnson Biography Free Online Research Papers James Weldon Johnsons career was one of extraordinary range, spanning the worlds of diplomacy (as U.S. consul in Venezuela and Nicaragua), politics (as Secretary of the NAACP), journalism (as founder of one newspaper and longtime editor of another), musical theater (as lyricist for the Broadway songwriting team of Cole and Johnson Brothers), and literature (as novelist, poet, and anthologist). At the dawning of what would become the modern civil rights movement, he forged a record of accomplishment that defied the odds. While a freshman in college, Johnson took a trip throughout the rural South, igniting his interest in the African American folk tradition. Later he would incorporate the rhythms and ideals of these traditions in his uniquely beautiful poetry. After graduating from the University, Johnson first became a high school principal; then in 1906, he accepted the position of U.S. Consul in Venezuela and later in Nicaragua. While overseas, Johnson had several poems published in the United States.In 1912, James published anonymously his novel, The Autobiography of an Ex- Colored Man This novel tells the story of a mulatto giving up his racial roots for the comfort of being a mediocre, middle-class white person. The book is very interesting The Autobiography of an Ex- Colored Man is about a young man born in the southern state of Georgia, but was raised in the northern part of the country, which is frequently referred to as Negro friendly. Growing up he didn’t know if he was black or white.He lives alone with his mother and where a kind white man used to visit them., he knows that she received secret money from the man in Georgia and supported them . Soon after this the boy learned that the white man from Georgia was his father, that this man had moved his mistress and her son to Connecticut when he married a local high-class Southern white woman, and that he had promised to educate his child. This fact just makes the boy even more confused then ever. The crisis throughout the novel centers on the narrators discovering his identity. The ex-colored man lives between a black and white societies until he witnesses a lynching of a black man that ends with the mans being burned alive. He feels ashamed of the black race because he believes that they would allow themselves to be treated worse than animals and in that his country would allow a human being to be burned alive. Because of this killing, the ex-colored man declares that he would neither disclaim the black race nor claim the white race. He ends his days living a comfortable, life passing as a white man. However, at times, the ex-colored man regrets that he failed to join with the black men who were making history and a race.. The ex-colored man goes to his grave an ex-colored man, I believe that if the ex-colored man did not pass for a white man than he probably would have died a black man. In the ex-colored man’s early life, his mother does not show him his cultural background and I believe that this adds to the boys identity crisis. Most of experiences that the ex-colored man faced would not have had such a big impact on him if he did not pass for a white man. At the end of chapter one, the boy mother informs him that he in fact a black man. Black Code laws was going on when The Autobiography of an Ex- Colored Man was written Black code laws controlled almost every aspect of life was regulated, including the freedom to roam. Often blacks were prohibited from entering towns without permission. In Opelousas, Louisiana, blacks needed permission from their employer to enter the town. A note was required, and it had to state the nature and length of the visit. Any black found without a note after ten oclock at night was subject to imprisonment. Residency within towns and cities was also discouraged. Local ordinances in Louisiana made it almost impossible for blacks to live within the towns or cities. Residency was only possible if a white employer agreed to take responsibility for his employees conduct. The Autobiography of an Ex- Colored Man and The Color of Water are both alike. Ruth McBride was a religious woman. She loved going to church. Religion played a big part role in her life. She put religion and education before anything else. The only thing she would look forward to all week was going to church on Sunday. But religion didnt always play a positive role in her life. Made her feel different from others. Religion made her feel alienated, but it was her protector, and her love. Religion didnt always play a positive aspect in her life. She felt different from everyone at the time. Even Jewish people were made fun of, and ridiculed at one time. She would get made fun of at school, so she wouldnt socialize with anyone. Ruth didn’t sow that she was white. Unlike Ruth the doesn’t know that he is black and that’s how James McBride was, he didn’t understand that his mother was white because she never brought it up. Both of these character relate be cause it shows how race can truly determine who you are as a person. If you don’t know who you are and where you come from, than you don’t know where you are going. This book was originally published anonymously because this book was written when the world was not as understanding about different races being mixed as they are in today’s society. Although the world is not the same we still have racism in the world except it not as bad as before. If James Weldon Johnson would have revealed who he was than the public probably wasn’t going to accept it, because no one had ever talked about. We live in a world of differences, that’s why sometimes race can play as a major factor in our lives.I believe that if the boy would have known from the start that he was a black man then his life would have been a lot better. He would have been prepared for the world and would have known who he was as a person and wouldn’t had to search for the answers all of his life. Research Papers on James Weldon Johnson BiographyWhere Wild and West MeetThe Masque of the Red Death Room meaningsCapital PunishmentHonest Iagos Truth through Deception19 Century Society: A Deeply Divided EraStandardized TestingThe Hockey GameThe Spring and AutumnHip-Hop is ArtMind Travel

Definition of Petitioner in Immigration Law

Definition of Petitioner in Immigration Law In U.S. immigration law, a petitioner is someone who submits a request on behalf of a foreign national to U.S. Citizenship and Immigration Services  (USCIS), which, upon approval, allows the foreign national to submit an official visa application. The petitioner must be either an immediate relative (a U.S. citizen or legal permanent resident) or a prospective employer. The foreign national on behalf of whom the initial request is submitted is known as the beneficiary. For example, a man, a U.S. citizen, has submitted a petition to USCIS to allow his German wife to come to the United States to live permanently. In the application, the husband is listed as the petitioner and his wife is listed as the beneficiary. Key Takeaways: Immigration Petitioner A petitioner is someone who submits a request on behalf of a foreign national who wishes to immigrate to the United States. The foreign national is known as the beneficiary. Petitions for foreign relatives are made using Form I-130, and petitions for foreign workers are made using Form I-140. Because of green card quotas, petition processing can take anywhere from several months to several years. Petition Forms In U.S. immigration law, there are two forms used by USCIS for petitioners to submit on behalf of foreign nationals. If the petitioner is a relative of the foreign national, Form I-130, Petition for Alien Relative needs to be completed. This form asks for information used to establish the relationship between the petitioner and the beneficiary, including information about the petitioners parents, spouse(s), place of birth, current address, employment history, and more. If the petitioner is submitting a petition on behalf of a spouse, Form I-130A, Supplemental Information for Spouse Beneficiary must be filled out. If the petitioner is a prospective employer of the foreign national, they should complete Form I-140, Immigrant Petition for Alien Workers. This form asks for information about the beneficiarys skills, last arrival in the United States, place of birth, current address, and more. It also asks for information about the petitioners business and the beneficiarys proposed employment. Once one of these forms has been completed, the petitioner should mail it to the appropriate address (there are separate filing instructions for Form I-130 and Form I-140). To complete this process, the petitioner must also submit a filing fee (as of 2018, the fee is $535 for Form I-130 and $700 for Form I-140). Approval Process Once a petitioner has submitted a request, the document is a reviewed by a USCIS official known as an adjudicator. Forms are reviewed on a first-come, first served basis and can take anywhere from several months to several years to process. Because of U.S. quotas on the number of green cards that can be granted each year, Form I-130 processing times vary based on the relationship between the petitioner and the beneficiary. Some immediate relatives, for example- including spouses, parents, and children under 21- are given preference over siblings and adult children. Processing times for the latter can last as long as 10 years. Once a petition is approved, the qualifying foreign national may apply for permanent residency status by submitting Form I-485. This document asks for information about the place of birth, current address, recent immigration history, criminal history, and more. Immigrants who are already in the United States may apply for adjustment of status, while those outside the United States may apply for a green card through the U.S. embassy. If a foreign national is applying for an employment-based visa, they must complete the labor certification process, which is done through the Department of Labor. Once this is complete, the foreign national may apply for a visa. Additional Information About 50,000 visas are available each year through the Green Card Lottery. The lottery has certain entry requirements; for example, applicants must live in a qualifying country, and they must have at least a high school education or two years of work experience. Once a foreign national has been approved and becomes a lawful permanent resident, they have certain rights. These include the right to live and work anywhere in the United States and the guarantee of equal protection under United States law. Lawful permanent residents also have certain responsibilities, including the requirement to report their income to the IRS. Male lawful permanent residents between the ages of 18 and 25 must also register for the Selective Service.

Managing hospitality and tourism projects Essay

Managing hospitality and tourism projects - Essay Example Relying on the superiority of software, it could manage planning and estimation, scheduling, budget management and cost control, resource allocation, communication, collaboration software, quality management, decision making and administration or documentation system. Total quality management is referred to the structured and comprehensive approach towards organizational management which seeks to enhance the quality of services and products through ongoing improvements in response to the continuous feedback. Total quality management can be put into practice by any kind of organization; it was initiated in manufacturing sector and then it has been adapted in almost each type of companies including churches, schools, hotel management, and highway maintenance. The purpose of the report is to critically evaluate several concepts, theories, and tools related to the project management and decision making. Various concept of project management will be applied in the Radisson Blu Hotel at Di sneyland Paris and focus will be paid on how change management will help the company to attain success. Cost benefit analysis involves first totalling the benefits and then evaluating these with costs related with the course of action. The outcomes of the investigation are frequently expressed in terms of payback period which is the time taken for the benefits in order to repay the costs. The cost benefit analysis technique can be used in various situations such as in making decision whether to employ new member of team, during making evaluation of a novel project, and in determining the viability of assets or capital purchase (Layard and Glaister, 1994). Determine scope and objectives: The initial step involves outlining the characteristics of problem which is to be addressed. The information provided at this phase should also present an initial sign of how suitable the objectives are relative to the needs of

Ford Motor Company Essay Example | Topics and Well Written Essays - 1250 words

Ford Motor Company - Essay Example As can be see in Chart 1 which compares the aggregate Industry Sales in number of units sold to the individual major players, the entire industry suffered and each player reflected a steep decline in the number of automobiles sold until 2009. Auto Unit Sold in ‘000s Years Chart 1. Aggregate Industry Sales vs. Individual Players USA Auto Manufacturing Industry In 2009, GM (Isidore, C. 2009) and Chrysler (Epiq 2009) applied for bankruptcy. Toyota (Toyota 2012) also lost substantially. The performance of Ford was therefore not comparable to these competitors because, unlike the other players, Ford profited in 2009. And it was because Ford retrenched and operated after closing three (3) plants, had lower cost and expenses, and at profitable level to match the demand. Thus, Chart 1 was meant to show how Ford performed along with the industry performance and the industry players’ performance in terms of Units Sold. What cannot be seen in any chart is what Ford did to earn star ting 2009 up to the present. It had nothing to do with competitive designs or pricing strategies, although such strategies helped. But GM also adjusted the design to shift to smaller vehicles. After the recession, individual auto manufacturers like General Motors, Chrysler, Nissan, and Ford realized increases in sales by 2010 and 2011 annual reports. Details of the units sold appearing in Table A show that in terms of market share growth, these auto manufacturers performed as follows: 2010 2011 Market Share (MS) Growth MS2010 Less MS2009 Market Share (MS) Growth MS2011 Less MS2010 Cumulative Growth 2011 Base Year= 2009 GM 19.14% ( 0.78% ) 19.66% + 0.52% ( 0.26% ) Chrysler 9.34% + 0.43% 10.69% + 1.35% +1.78% Nissan 7.86% + 0.46% 8.19% + 0.33% +0.79% Ford 16.49% +0.57% 16.58% + 0.09 % + 0.66% Ford Motor Company has the 2nd biggest market share next to General Motors as of the 2011 yearend. The lead of GM over Ford was reduced during the downturn and recovery years. As a matter of fact , Hitt, Ireland and Hoskisson (2012, p.138) shows the market share of GM to be 19.2 in 2010 and 19.9% in 2011. But the NADA (2012) statistics show a lower market share for GM equivalent to 19.14% in 2010 and 19.66% in 2011, whereas the data of Ford Motor Company in the same years were fairly accurate at 16% in 2010 and 17% in 2011 due to the round-off. Thus, Ford realized both growth in the Net Income and growth in its market share of the US auto sales. Details of market shares and number of vehicles sold each year in the USA came from the National Automotive Dealers Association of USA. See Table A below and in the following page. Table A. New-Vehicle Sales & Market Share by Manufacturer [Source: NADA 2012. New-Vehicle Sales & Market Share by Manufacturer. National Automotive Dealers Association, p.9. Viewed October 24, 2012 @ http://www.nada.org/NR/rdonlyres/C1C58F5A-BE0E-4E1A-9B56-1C3025B5B452/0/NADADATA2012Final.pdf ] How Ford Motor Company actually profited in 2009 even while sa les declined for the entire industry and for individual players can be explained by the initiative of its management to retrench and operate at a more profitable level, seeing the industry declining demand for automobiles. Ford Motor Company retrenched by closing three plants and operating with lower capacity. This resulted in the reduced Total Assets in 2009 and 2010. The lower cost and expenses by 2009 made it possible for the company to generate profits starting 2009. The sales growth

Jails and Prisons Essay Example for Free

Jails and Prisons Essay The four types of prisons are women’s, maximum, medium, and low security. Women’s prisons in our country are very different in some aspects as the male’s prisons. Women have greater needs than men do. They have to adjust to their needs, whether it is pregnancy, or the emotional needs of the woman. Maximum Security prison is a massive building with large inmate population. They offer tight security, high fences, thick walls, and secure cells. They are very closely monitored concerning every moment they are incarcerated there. (Schmalleger, 2011)Medium security prisons are permitted more freedom generally than the maximum security prisoners. They receive more privileges such as they can go to the prison yard, exercise room, and the library. They still strict security but they have more freedom. (Schmalleger, 2011) Minimum security prisons offer a number of programs for the prisoners. They offer services to help rehabilitate the prisoners. The primary force behind the minimum security is the prisoners’ own restraint. They are there because of their behavior and they have the choice to stay there and do well or get transferred to another level based on their behavior. (Schmalleger, 2011) These types of prisons are also classified as federal, state, women, and private prison’s. Even though every one of these institutions is different they are all there for the same reason. Prisons are made to house the most violent to the first time offenders. The concept of the institutions is to provide safety to the communities from these offenders. To keep control and keep them housed in a facility to spend out their sentence. (Schmalleger, 2011) Jail plays a very important role in our criminal justice system. Before an inmate gets sentenced to prison, they are often watched in jail to see how they react with others. Based on how they act in jail usually decides what kind of prisoner they will become. Jail is also used in our system for those spending less than a year in jail, to keep down overcrowding of prisons. They house individuals pending arraignment, readmit probation or parole, temporarily houses juveniles, the mentally ill, and bail bond violators. They also hold individuals for the military, they transfer inmates to their designated facility, and they also operate community-based programs. In conclusion all of the prisons and jails in our country work together like a fine oiled machine. They work together to ensure that an inmate gets from one place to another. They also work together to ensure the inmate remains safe and that the public is safe from the offenders.

How Musical Artist Attempt to Persuade their Audience :: Politics Artists Political Persuasion Essays

How Musical Artist Attempt to Persuade their Audience For years, musical artists have attempted to use their influence to push their audience towards certain political views. From Country Joe in the 1960’s to Eminem in the present day, artists have used lyrics and/or actions to try to persuade their listeners. Whether they were effective or not, is another question, and in most cases would be difficult prove. The four artists that we decided to focus on were Country Joe and the Fish, Eminem, and P. Diddy. The following paper is divided into sections to make it easier to focus on each artist separately because they are so different. Finally At the end we come together to explain how they are alike by sharing at common goal; to persuade their audiences. County Joe and the Fish and Artists of that Time Period In the 1960s, a combination of politics, music, and youth helped to make it one of the most memorable decades. Artists such as Bob Dylan, the Beatles, and Country Joe and the Fish, took advantage of their poetic license by writing lyrics full of love, peace, political progress, and hope for change. Concerts like the Monterey Pop Festival and Woodstock brought potential voters and youth together to unite their views and to voice freedom. Such performers as Crosby, Stills, Nash and Young and Country Joe and the Fish used their songs to present their political views. . According to Bill Belmont's research of the band, Country Joe and the Fish started as a political band for entertainment. In 1965, members of the Free Speech Movement of the University of California - Berkeley organized a number of demonstrations against the war in Vietnam. Using experience from the Civil Rights Movement, the organizers always provided entertainment before or after the march to grasp the public’s attention. At this time, folk music was making a comeback and bands were forming ( Belmont 1). Belmont goes to describe how Joe McDonald, the lead singer of Country Joe, was editing a magazine he had created, Rag Baby, and ran out of ideas for writing material. He then had an idea of creating an issue where the contents were voiced and eventually ended up recording a record. The record consisted of two songs by a group featuring Joe, named â€Å"Country Joe and the Fish†, and two songs by local singer, Peter Krug. One of the songs by Joe's group, â€Å"I Feel Like I’m Fixin To Die Rag† became so popular that Joe decided to form a rock band under the same name of â€Å"Country Joe and the Fish† ( Belmont).

Paradise Lost vs Genesis Essay

In the book of Genesis 3:1-6, the passage teaches the story of how Satan tempts Eve into causing the act that leads to the â€Å"fall of mankind†. Of this biblical account, is where John Milton gained inspiration for the idea of is work, Paradise Lost. Milton’s storyline and broad array of imagery portray the tale in a different light than that told in the Bible. While both accounts of â€Å"the fall†, are used to convey the same story and outcome, the two versions share some comparative similarities and many contrasting differences. In the biblical account of â€Å"the fall†, the dialogue shared between Satan and Eve is less developed and vague in detail than that of Milton’s tale. Satan’s approach of Eve is much more upfront and less personal in meaning. He quickly takes hold of the topic of the â€Å"forbidden fruit†. His character is shown with a much shallower depth of knowledge towards Eve. He uses a more 2-dimesional approach to tempt Eve to eat from the tree that God has forbidden her and Adam to eat from. He is shown to have a lack of cunning, and directly disproves and belittles Eve’s fears of eating from the tree with a lack of creativity and slyness. As the story continues, Eve is finally won over by temptation and eats from the tree. The story is left at that moment. John Milton’s â€Å"Paradise Lost† tells this same tale with a few changes in detail. Satan’s initial approach of Eve is much more complex than that shown in the biblical version. Satan uses charm and flattery to woe Eve’s trust towards his word, rather that to that of the word of God. With Eve’s wariness of his gestures, he then refers to her figure as that of a â€Å"goddess† and continues to exemplify her beauty, which in turn, soothes Eve’s doubts. During their conversation, the two exchange dialogue that, to the reader, gives a more in depth and illustrative look at what Satan is attempting to convey to Eve. Instead of simply disproving Eve’s fears of the consequences of eating from the tree, He lies and portrays himself as a living example of God’s false threats of death. This portraying by Satan leads Eve to yearn for the wisdom and knowledge that Satan promises when the forbidden fruit is consumed. From the text â€Å"So gloz’d the Tempter, and his Proem tun’d;? Into the Heart of Eve his words made way†, shows how Satan’s words attract Eve’s attention and do in fact woe her heart. After this temptation, Eve eats from the tree, and Milton uses intense imagery to describe events that come after this event. Milton describes how Earth feels the wound of Eve’s sin. Eve’s inner emotions are brought to light with her disobedience to God. She becomes worried of Adam’s reaction of this act against God, and fears she will be replaced. Her fear of being disowned by Adam comes before her fear of God. This is her prime reasoning for wanting to share the fruit with Adam. While the two versions of the same story differ to some degree, the similarities are equally noticeable. There is no question that there was, in fact, some sort of dialogue shared between Satan and Eve. In both accounts, Satan disguises himself in the form of a serpent. In this form is where he approaches Eve and begins to woe her from her promise to not eat from the forbidden fruit. Both stories convey the same outcome of this event by Eve sharing the fruit with Adam. By examining these two works, it’s easy to notice the aspect that Milton used to convey his story to the reader. Milton’s account of the â€Å"fall of man† uses broad imagery and creative story telling, but its meaning still shares some of the same qualities of the biblical version told in Genesis 3:1-6. While both accounts of â€Å"the fall† convey the same overall outcome and meaning, some aspects of the stories compare and contrast greatly.

Eleven Minutes

‘’Eleven minutes â€Å"– Paulo Coelho It took many years gruelling quest before I found author whose style of writing is natural and real. Paulo Coelho is my favorite writer and like nobody else knows a way how to grab my attention. He is a Brazilian lyricist and novelist. His books have been translated in 71 languages. Critics identify him with phenomenon of mass culture. He is rated among the best writers of all time. For me he became a true authority and I dare say that for many also.I read almost all his works but especially one exerted a huge impression on me. ‘’Eleven minutes’’ originally â€Å"Onze minutos† was published in 2003 in 39 languages and until 2005 sold in 6 million copies. It is one from this books which has a powerful magnetizing effect on me. The novel tells a story about young woman Maria, her beauty attracted to men. She lives in the Brazilian province. We meet her as a child who dreams of a prince from fai ry tale and a quiet house overlooking the sea. Her first innocent contacts with love leave her heartbroken.As a teenager she already knew what suffering is and was living in the belief that love brings only pain and is not worth to worry about. She is confident that will never find true, pure love. After graduating school she found a job in a store with fabrics. Owner fell in love with her but these unpleasant experiences from the past cause that she was only guided by a desire to hold money. This contributed to the fact that Maria has used him and then went to Brazil. There she met a rich guy who offered her a job as a dancer at a nightclub in Switzerland.Excited girl thought that the fortune had smiled upon her and this trip will help her make a career and earn the money she has always dreamed of. But Maria soon discovers that the work is different than she had imagined. The salary was low and working conditions below her expectations. Also, the employer was a completely different man. She decided not to give up because only her stubbornness could help her achieve the desired success. She entered into an affair with a rich Arab. She began to neglect her duties as a dancer, which led to job losses.Unfortunately, as it used to be in the life of Maria her lover dumped the girl and with this left another deep wound in her heart. This unpleasant experience cemented her belief that love is nothing. She wanted to become a model but she didn’t succeed it because the man who had to take care of her career turned out to be only a man seeking a woman for one night. Deprived of all hopes and dreams were not wondered long and with the adoption of a proposal from a stranger a part of Maria’s soul died. After that fateful night she has been meditating on her life.She could not go home with nothing therefore she decided to follow the path she chose. Maria borrowed many books about sex and bought clothes that seemed relevant to her profession. She began looking for work which proved to be very easy. After the first, actually the second night she didn’t feel like her, she hasn’t thought about it and started to do it automatically like someone who is devoid of all feelings. She tried to explain why she was doing but she couldn’t. Maria wanted to become the best in her profession to earn in the short time a lot of money.After six months she was unrivalled. She had high expectations of her customers which helped her keep respect for herself. She wanted only to survive the next 6 months and with a sizeable sum in the account return to Brazil where she will buy a small farm, animals and parents will take under her roof. She moved to a more comfortable dwelling and was careful to not fall in love. One day, when she had free afternoon went for a walk when she met a painter named Ralf Hart. Maria felt by him as the friend whom she had known for a long time.Girl for the first time told someone the whole truth because she felt s afe with him. At all meetings the man showed her true life reminded her that prostitution did not lead to anything besides money that has no value. Maria guided by an impulse decided to abandon the present life and return to the country. She did not intend to ask Ralf to go with her. She was grateful that he made that she was capable to love again. The end of her stay in Geneva was approaching. In two weeks, she had to leave Europe. She decided that the day before departure, she will say her lover about her plans.He tried to persuade her to not leave but she was adamant. Last night they spent together and then she went to the airport. All the time Maria believed that Ralf will show up at the last moment, like in the movies, take her in his arms and never let go. But that has not happened. When she flew to Paris, was still a lot of time until the next plane. She thought about it, or not spend one day in Paris, explore, contemplate about what had happened, but it turned out that the t icket does not allow for departure the next day.Suddenly she heard a voice. It was Ralf. He said that he had seen her at the airport in Geneva and flew to Paris to make her a surprise. She did not care about what will happen in the future, the present was the most important at this time. I stood before choosing to describe the entire book or just a fragment. I decided to describe everything not only a part because a whole novel and its message had a great influence on me. Novel’s language engages the attention – it is specific to the style of Coelho.On the one hand we find a metaphor, rich symbolism, subjectivity and emotion marked by language, which is perfectly adapted to the philosophical sense of the whole work. But this is not a reason to worry about because philosophical doesn’t mean something difficult. Coelho want to get closer to his readers, he isn’t inventing his own, an abstract style. On the contrary – often uses colloquial words and p hrases, so readers can easily identify with this book and its characters as human as he is. Even Maria is close to us – the script of her life could be a scenario, each of our lives.Her reflections are forcing the reader to his own reflection and try to answer questions like: what is for us sex nowadays? Or how much of our lives can change the case, for example the reading of boring books about the science in an exclusive cafe? These and other questions will also find the answer in the discussions of Mary with her customers, Ralf and the librarian. As I already mentioned the book contains many quotations. Especially one is impressive for me: â€Å"Everybody wants absolute love, and is not to be found in someone else, but in ourselves; we simply awaken it.But in order to do that, we need the other person. The universe only makes sense when we have someone to share our feelings with. † With these words comes a great moral, if we will be love ourselves with our shortcomin gs and weaknesses, we will be immensely happy. It's not about loving ourselves unconditionally and did not notice our own faults but try to work on them as far as possible and then keep a distance to ourselves. If we would satisfy our own needs then we will be able to love others, because each of us is dying for love, even if we try to defend against it.And I think that everyone has a moment in your life when he opens up for this feeling, it happens when we meet our true love. This book will inspire you to find the â€Å"light† that Ralf saw in Maria that she didn’t know she have. It awakens your senses and sensual side, allowing passion and love to take you to different heights. The novel not only shows us how to realize our dreams, but also how to follow your heart and love without being selfish because we cannot own anyone. Our love should be free as we want to be free. No words can talk about this book†¦. just wonderful.

VARK Analysis Paper

VARK Analysis Paper VARK Analysis Paper VARK Analysis Kristi Hillis Grand Canyon University July 5th, 2015 If we think back to our high school days, we probably can all recall a time of high anxiety. These times are probably associated with tests or papers. We can also recall what study habits we used to help decrease the anxiety. There are several different ways to learn. Everybody has their favorite study habits. After taking the VARK assessment tool, my preferred learning style was determined. My preferred learning style was a combination of kinesthetic and reading and writing. A reading and writing learner is the â€Å"typical† student learner. They learn by reading and taking notes. They take detailed notes and read those notes over and over until they understand the material. Kinesthetic learning â€Å"uses your experiences and the things that are real even when they are shown in pictures and on screens.† (VARK) These type of learners like to move around a lot while they are learning. They do not do well sitting still. This type learns well through experiencing things. This type of learner does well in science classes that have labs associated with them. There several learning strategies that help me learn best. I like to take detailed notes and read over them several times until I am comfortable with what I’m learning. I like to read the textbook material several times if needed to understand the material. I have to have a quiet environment when I am studying or writing a paper. One of my preferred strategies for kinesthetic learning are hands on activities. I learn better if I can try the activity. I use color coded index cards when I take notes. This makes it easier to organize ideas and thoughts. I use lots of examples and stories when I give a presentation. This makes the presentation more realistic to the people in the audience. The use of graphs and charts make learning more enjoyable for me. I like to see the information in the graphs or charts. It makes it easier to understand. I like to take classes that have labs or hands on por tions. I really enjoy science classes that is my favorite subject. I like the challenge of trying to growing specimens in chemistry or dissecting animals in biology. The textbook definition of a read and write learner is â€Å"this preference uses the printed word as the most important way to convey and receive information.† (VARK) This learning style has several different strategies that I do not partake in. I take very detailed notes. However I do not rewrite or use bullet points in my notes. I don’t write my notes in full paragraph. I write them in sentences or I sometimes paraphrase them if there are lot of notes to take. The definition of kinesthetic learning is â€Å"this preference uses your experiences and the things that are real even when they are shown in pictures and on screens.† (VARK) I like it to be quiet when I study unlike listening to music. I do like to write notes on index cards, but I write sentences instead of key words. I do not like to sit in the front of the class. I like to sit in the back. Instead of skimming though the material to locate the main idea, I like to read through the whole section to understand the main idea. When a teacher begins the school year they have a new group of students that they have to teach. They have to get to each and every student. They have to learn how each student learns, and if there are any obstacles that the student might have. By knowing the different types of learning strategies and what works best for these learners the teacher can help the students. A successful teacher

Attendance Policy for Colleges in the South

I think that schools should apply rules and policies most clearly to those who do not have classes. On most courses, you must always be there. It is possible to learn to test or even to speak comfortably about this topic. Those who have never passed the course have obviously got notes from those who are allowed to take notes from their classmates home and endanger their learning. My research interest in this topic arises from my own personal experience. I was born and brought up in Korea, and received a university education. I planned to return to Korea completely when I go to the United States to study at the graduate school, but I am still here. I am a case of Korean brain drainage? From a traditional point of view, the answer is yes. However, from the viewpoint of improving globalization and mobility, if you look at this problem from another point of view, the answer may not be so clear. High school and university are very different. There is a big difference, and the difference i s not so obvious. These differences include homework, relationship between teacher and student, and attendance policy. In this article I will explain the main differences and secondary differences between high school and university. I will also explain why responsibility is a very important factor in high school or university. In high school, most teachers will late your homework if you make excuses such as Forget at home or I am in my locker. At college, if you give such an excuse to your professor, they will say too bad. There are also many exams in high school. Tests are usually done weekly or biweekly. There are more tests, but that work is not too difficult. In most cases, you will read and review all the points of the assignment aloud in the class so you do not have to worry about what you need to do. Participation in the classroom is essential. This is the policy of the university. If the student is absent beyond weekly classes, or if there is an abnormal attendance or absenc e mode, the teacher has sufficient reason to resign the student. For example, if the course is three hours a week, students can take a leave of up to three times a week. Students who join the course after the official start time will be marked as absent on that particular day. According to the policy of the Ministry of Communications, it is necessary to keep electronic communication equipment closed during class hours. Teacher counseling (ie family emergencies) can account for exceptions. The first crime may be that students are forbidden to participate in the conference. If the crime is repeated, classes may be suspended for up to two days before meeting with the Vice President for Student Services.

Dubai Ports World (DP World) Assignment Example | Topics and Well Written Essays - 1750 words

Dubai Ports World (DP World) - Assignment Example Like most companies, DP World seeks growth and profitability through strategic initiatives, judicious financial management, and conducting routine internal assessments of its strength and weakness and understanding the industry threats and opportunities. In addition, positioning itself where it can take advantage of new market opportunities and grow is one thing. Coming up with new ways to conduct current operations is another. Modernizing its information technology infrastructure, sustaining a commitment to community projects in which it operates, understanding the political, social, economic and technological factors that influence its business and providing a work environment that DP world supports through training and development will position DP World to take advantage of opportunities to grow and expand into new markets. Core Industry Dubai Ports World (DP World) operates in the international marine terminal business (port operations) providing development and logistics services (DP World, 2010). Specifically, the majority of DP World management is in container handling services as part of an overall strategy of managing container, bulk and terminal cargo. In addition to containers, DP World also operates general cargo, bulk cargo, Ro-Ro vessel (such as car handling), and passenger terminals. DP World also operates P&O Maritime Services, DP World Cargo Services and DP World Intermodal. According to the DP World website, P&O Maritime Services is a ``specialist provider of maritime services to industry and government`` (DP World, 2010). DP World Cargo provides stevedoring (loading and unloading) services. These services include containers, bulk, general cargo, project cargoes, car carriers, reefer vessels and passenger vessel stores and baggage handling. DP World Intermodal operates what it refers to as ``outside th e gate`` (DP World Intermodal, n.d.) services to help clients streamline their supply chains, specifically in the railway services industry. This service is more formally called Container Rail Road Services Private Limited, or CRRS for short (DP World Intermodal, n.d.). Its P&O operations are diverse and include government shipping services, cargo services, port services (including skilled crews, shore support staff and vessel maintenance), offshore specialized marine services to the offshore oil and gas industry, defence, chartering (including ship brokering and chartering for mining and bulk minerals) and agency services (including ship agency, chandlery and manning services) (P&O Maritime, n.d.). Chandlery services cover supplies and equipment. Key Substitute Products / Services According to an OAS overview (Rossignol, 2007, p. 7), companies in this strategic assessment include (with number of ports in operation, millions of TEU throughput): 1. HPH - Hutchinson Port Holdings (45, 33.2). 2. PSA – Singapore Port Authority (25, 32.4). 3. APMT - APM Terminals (40, 24.1). 4. P&O Ports (acquired by DP World). 5. DP World (42, 35.2 – when combined with P&O Ports). 6. Evergreen Marine Corp (240, 11.5). 7. Eurogate (10, 11.4). 8. COSC - China Ocean Shipping Company (34, 8.1). 9. SSA Marine (150, 6.7). 10. MSH - Mediterranean Shipping Company (215, 5.7). Global growth is a key vision for DP World and this variable could be used as one of the key strategic measures. Growth can be measured in terms of TEU units. TEU is short for twenty-foot equivalent units as this is the majority of the industry

Principles of Economics Research Paper Example | Topics and Well Written Essays - 1000 words

Principles of Economics - Research Paper Example Based on this research economics is about scarcity and choice. It is assumed that all human beings are rational thinkers hence would always choose to consume products that would give them maximum satisfaction or utility. Mankiw argues that rational people ‘systematically and purposefully do the best to achieve objectives given available opportunity.’ Given a choice among alternatives and with scarce resources, one would evaluate the benefits and costs of consuming an extra unit of a product and would only take a decision only if marginal benefit is greater than marginal cost. In this case, to solve the alcohol abuse problem, one has to consider marginal benefits and marginal costs derived from consuming an extra unit of alcohol and since excessive drinking has more costs than benefits, one would refrain from alcohol. The opportunity cost foregone by choosing to abuse alcohol is too high compared to satisfaction derived; money spent on alcohol can do many other things suc h as feeding the family, education for children, and investments among others. Besides, the person may have health problems thus adding to the costs. By considering all these factors, a rational person would refrain from alcohol abuse. Heyne acknowledges the role played by incentives in directing behavior. For him, rational people usually respond to incentives or are induced to act by them. Assuming alcohol abusers are rational, imposing taxes on alcohol substances would eliminate the problem. This would follow the law of demand which states that other things being constant, if the price of a good increase, the quantity demanded of the good decreases. Taxes have the effect of increasing alcohol prices and this would automatically mean that the abusers would desist from alcohol consumption or cut their consumption. Prescription Drug Effects on Demand and Supply of Other Products and Services Prescription drugs are drugs prescribed by a medical officer to a patient and are regulated b y legislation unlike the over-the-counter drugs which can be old to anyone. If a patient is under prescription drugs, he/she buys the drugs despite the price of the drugs. An increase or decrease in price of the drugs therefore has little or no effect on the quantity demanded by an individual (McCarthy & Schafermeyer, 2007). The drugs are provided by the National Health Insurance and have no close substitutes. The increase in price of the drugs thus affects all the sectors of healthcare industry such as patients and private insurers. Due to increased costs, the private insurers are forced to increase the cost of their services in case they have to offer such drugs and this may lead to low demand for their services. The patients are also required to get medical prescriptions before obtaining the drugs thus the demand for the medicine may be low compared to over-the-counter drugs. Use of prescription drugs also has an effect on demand for other healthcare services such as hospitalizat ion. The prescription drugs also affect supply of generic products as manufacturers have patents to supply the new drugs for some years. Elasticity of Demand and Supply The price elasticity of demanded which is percentage change in quantity demanded over percentage change in price shows consumers responsiveness to price changes. (McKenzie & Lee, 2006). It is an important consideration when analyzing the impact of a shift in supply and in determining if the firm should raise or lower its price. The supply curve is upward sloping showing a positive relationship between price and quantity supplied other things held constant. However, in long-run, those factors do change causing a shift in supply curve. Such factors include; input prices, technology, expectations and number of sellers in the market. For example, an increase in input prices such as labor would lead to a decrease in supply thus shifting the supply curve to the left. This

Chapter 11 Essay Example | Topics and Well Written Essays - 250 words

Chapter 11 - Essay Example Vocational aptitude tests, curriculum-based vocational assessment, person-centered planning have been used as important metaphors in order to have a close understanding with the subject at hand as far as this chapter is concerned. Also the career awareness process has been fundamentally discussed as it is a continuous one which begins at birth and goes on till death of an individual. The vocational objectives touch upon the quintessential aspects related with what vocational instruction is trying to achieve and in what proportions. The functional curriculum includes the instructional strategies which are employed in order to teach the required skills both in a classroom as well as under a natural environment. Other relevant skills that have been detailed within the length of this chapter include the academic skills, the social skills, the personal care skills, the motor skills, and the job search skills. Then again, the general principles that underline the vocational instruction hav e also been manifested for a proper understanding of the vocational instruction realms in

Organizational Change And Innovation

Organizational Change And Innovation Organizational change and innovation are essential for an organizations growth and development. Upon understanding the importance organizational change and innovation, many researchers have formulated theories related to change management. Theories have critically analysed with an example of British Airways. Compare strategies with the external and internal environment. The changes taking place in British Airways explores the understanding of change management is implemented in organizations. The case study explains the dimensions of business travel and tourism and its social, economic and environmental consequences. The case study elaborates the easier approach of organizational change in right method with mutual trust and obligation between the employee and employer. Strategy: Strategy is the direction and scope of an organization over the long-term: which achieves advantage for the organization through its configuration of resources within a challenging business environment, to meet the needs of markets and to fulfil stakeholder expectations. Johnson and Scholes (Exploring Corporate Strategy) Organizational Strategic planning process: According to the todays high rivalry in business environment, the large corporations not only follow the budged-oriented planning and forecast-based planning methods to survive and prosperity, but also engage in strategic planning which clearly describes objectives and assess the both internal and external situation to formulate strategy, implement the strategy, evaluate the progress, and make adjustments to make necessary to stay on track. Mission Objectives: The organizations mission is expressed in the form of a mission statement that projects the organization image to the consumers. Organizational leaders can define measurable financial and strategic objectives guided by the business vision. Environmental Scan: Scanning of the internal and external environment of an organisation is known as environmental scanning. The internal analysis reveals strengths and weaknesses and the external analysis reveals opportunities and threats of an organisation. Strategy formulation: Once the clear representation of an organisation has been achieved, specific strategy can be devised. Michael Porter identified cost leadership, differentiation and focus as three generic strategies can be used while formulating strategy. Strategy Implementation: For effective implementation, high level intangible terms and priority of strategy needs to be translated into more detailed policies for clear understanding at functional level of organization. Evaluation Control: After implantation, the results need to be measured and evaluated, with necessary changes made as required to keep on track. SWOT Analysis: SWOT stands for strengths, weaknesses, opportunities and threats. SWOT analysis is a strategic planning method, which helps organizations in identifying and understanding their strengths and weaknesses, explore opportunities and minimise threats. It is helpful in identifying areas of development in any business. Strengths: Organizational strengths are skills and capabilities which makes possible to conceive of and implement its strategies. Examples include strong tie-ups with the suppliers, healthy relations with the customers, reputed brand name, etc. Weaknesses: Organizational weakness is deemed as an opposite of strength, which is important to overcome their weaknesses as it is highest importance to strive in the market. Examples include weak tie-ups with the suppliers and distributors, poor reputation among customers, weak brand name, etc. Opportunities: Opportunities are favourable circumstances, an area or duration in which an organization can work towards higher performance and profits. Examples include unfulfilled customer needs, up to date with new technologies, favourable changes in the international trading regulations, etc. Threats: Threats are unfavourable changes in the internal and external environment. Examples include new regulations, not able to manage the new technologies; products are not able to reach the customer satisfaction level, trade barriers, etc. By utilizing the SWOT analysis in strategic planning towards the organizational growth, a matrix can be developed which provides an accurate understanding of organizations strength, weaknesses, opportunities, and threats. SWOT Matrix Strengths Weaknesses Opportunities S-O strategies W-O strategies Threats S-T strategies W-T strategies In conclusion, SWOT analysis is the most important method in analysing and formulating strategy. With this, the managers can assess the internal strengths and weaknesses as well as external opportunities and threats for overall development of the organization. (Ricky Griffin, 2008) (http://www.quickmba.com/strategy/swot/) Micro Macro Environment: PESTEL Analysis: PESTEL analysis means analysing the political, economical, social, technological, environmental and legal factors, which may play a big role in an organisation processes. Using these key factors organizations can identify the attractiveness of a particular industry for investment, customers expectations, recognise the strategic gap and opportunities in the market. Political factors include political stability, taxation policies, legislation and regulation, government grants and fiscal incentives, and environmental regulations, and etc. Economic factors include interest rates, inflation rate, currency exchange rates, globalization, economic growth, and etc. Social factors include demographic change, emphasis on safety, lifestyle development, healthy management, and etc. Technological factors include research and development activity, communication technologies, automation, operation technologies, and etc. Environmental factors include climate, weather, and etc. Legal factors include discrimination law, consumer law, employment law, health and safety law, and etc. In conclusion, PESTEL analysis is a method of understanding external environment in which an organization operates and this is very important for overall development and success of an organisation. (Ricky W. Griffin, 2007) Change Management: Change management is an organized, systematic application of the knowledge, tools and resources of change that provides organizations with as key process to achieve their business strategy. (http://www.lamarsh.com/approach/managed) Michael E. Porter developed a five forces tool called porters five forces to understand the industry in which a firm operates. According to the Michael E. Porter, competition is often looked at too narrowly by managers and the five forces say that competing with direct competitors. The five forces give a holistic way of looking any industry and understanding the structural underlining drivers of profitability and drivers. With clear understanding of this model, an organisation can develop the competitive edge over its rivals and identify whether new products or businesses have the potential to be benefit or not. The five forces are supplier power, buyer power, competitive rivalry, threat of substitution, and threat of new entry. These five competitive forces give a frame work for identifying the most important industry developments and for foreseeing their impact on industry attractiveness. Michael E. Porter (On Competition) Source (http://www.visual-literacy.org/periodic_table/pix/porter-five-forces.png) Framework for Change: The job role of senior managers is to take decisions in favour of achieving the goals and make sure that the formulating strategies are implemented in the appropriate manner. The above-mentioned theories help the senior managers to approach change in a more structured way. Nevertheless, rather than sticking of organisational theories, managers have a broad range of choice and prudence. Resistance in Change: Change tends to be resisted when it affects interpersonal and job relations, but the manner of change is often important than the change itself. Change will not be effective unless the affected areas are committed to change. By creating supportive atmosphere, close working with affected areas by the change must work out a new value system we can reach the goal of successful change. According to the Lewins model, change means three stages: unfreezing, transition and refreezing. Unfreeze supporting people to replace the old behaviour with new one, which provides a sense of psychological safety and motivated to change. Transition people start looking at things in a different way and may learn new concepts or behavioural models in this stage. Refreeze stabilization of change via integration of changed behaviour into the normal way of doing things. Change will fall back to prior level unless the change is internalized and institutionalized after execution. Some of the organisational resistance factors are inactive structure, inactive group, threat to expertise, poor power relations, and limited forces of change. (http://www.consultpivotal.com/lewins.htm) There are number of organizations in the world in which there has been constant change and innovation. British Airways is one such organisation that has constantly changes in its strategy, structure, culture, management and technology. It has also employed various techniques to deal with such changes. Case Study: Background Information: In 1919, Aircraft Transport and Travel Limited (ATT) launched worlds first daily international air service. In 1924, four major airline companies in Britain Handley Page, Instone, ATT and British Air Marine Navigation merged together into a single airlines company called Imperial Airways. This airline grew in size and gained rapid reputation. The airlines not only dominated the operations in Britain, but also dominated across the different parts in the world encircling routes to Australia and Canada. In 1935, British Airways Ltd was formed with the merger of three airlines and extremely competed with the Imperial Airways. However, in 1939, British government nationalised the two airlines and formed British Overseas Airways Corporation. The BOAC separated into two entities as British European Airways (operates within Europe) and BOAC (operates rest of the world). With the rising oil prices and industrial concerns, BOAC and British European Airways decided to m erge into British Airways in 1976 and a Concord was introduced. This was referred as to as the new supersonic era. In April 1984, British Airways was made into British Airways Plc by shares offered to public. Now, British Airways is the United Kingdoms largest international scheduled airlines and operates more than 550 destinations across the world. British Airways has more than 280 aircrafts and has more than 40,000 employees. The corporate headquarter is located in London and its main hubs are Heathrow and Gatwick. British Airways has owned around 240,000 shareholders including 50% of shares owned by the BAs existing employees. (http://www.britishairways.com/travel/history) Strategies of British Airways: New strategies were adopted at each level of the organisation. British Airways top managers are certainly reviewing their strategies to identify the areas of improvement. Functional strategies aim at providing British Airways products with competitive advantages in terms of superior quality, innovation, efficiency and customer responsiveness. In airline industry, formal corporate strategy was that of vertical integration with lack of independent providers for specialized activities brought about the creation of in-house services with secure markets, therefore lacking up-to-date technology or cost efficiency. With the new corporate strategy, outsourcing activities to reduce costs and elevate competitiveness, and on developing partnerships with major airlines to increase the use of each partners assets and better serve customers. SWOT Analysis of British Airways: Strengths: British Airways strength includes purchased fast-rate new fleet of aircrafts to praise comfortable travelling of customers. British Airways operational research declared that level of knowledge and analytical skills performed by the organization and employees becomes it strength. Strong focus in customer areas while in purchasing high-end technology for air service strengthens the business orientation. Weaknesses: Lacking marketing strategy is one of many weaknesses on organizations business and service. Even though the great infrastructure hosted British Airways need to attract more customers with better market schemes. Furthermore limited knowledge of simulation technology, knowledge lost through internal staff moves, and difficulty to enhance specialist airline technology are the weaknesses. Threats: Threats are seen in centralized management, bureaucratic system and poor decision making. Rapid changes on technology and customer behaviour can also be a threat if not interpreted quickly. Major threats are trade union strikes. Opportunities: Availability of vast services and products create an opportunity to utilize them properly. In British Airways virtual reality could provide a new use for simulation, getting network software and sharing knowledge through special groups are opportunities, which can be utilized further enhance the companys growth. Online check-in for families with Fast Bag Drop facility, introducing baggage policies by standardizing the size of baggage to reduce queue time in airports are some of opportunities for British Airways. (http://www.thinkingmanagers.com/companies/british-airways) Porters five forces model applied to British Airways external environment High Risk of Entry Considerable start-up capital High financial risks Large economies of scale Control through Airport slots Low Power of Supplies BA sets terms and conditions, e.g. takes 130 days to pay suppliers High Rivalry Rises with Industry stakeout and operators will complete on cost and differentiation High Power of Buyers Due to a weaker demand while the number of operator stabilises Substitute Products Eurostar, new communication means, e.g. teleconferencing Political-legal Technological Macro-economic socio-cultural Source: Adapted from Michael Porters model. Change Management British Airways By signing the joint business agreement in revenue and cost sharing and with Iberia British Airways spread the choice of air timings, better connections and short journey timings for customers travelling between London and Spain. British Airways has changed the uniform for more than 25000 staff and the new uniform will cost 30% less than the previous one, which continues to generate long term cost savings while bringing a new smart look to the staff. Expanding the operations through launching BA CityFlyer and operating from the Docklands to six UK and European destinations in 2007. In 2008, introduced Online Boarding Pass (OBP) along with technology enabled PDF with e-fax and mail services to customers convenience and time saving. Formerly, passengers would need to have access to a printer at the time of online check-in to produce their boarding pass. The Online Boarding Pass facility helped the customers in a great way as they did not have to wait in queue. Now they can take advantage of the freedom of online check-in. British Airways also aims on cutting down 95% of energy consumption on air handling by installing in-flight stimulator cells at its training centre in Heathrow Airport and new technology equipment also being used to reduce the noise emission. Cost cutting on staff pay Nearly 7,000 British Airways staff have taken an early opportunity to apply for voluntary pay cuts in support of the airlines cost reduction programme. Of the 40,000-strong workforce, 6,940 employees had volunteered for unpaid leave, part-time working or unpaid work by June 24. Their actions will save the company up to  £10 million. Willie Walsh, British Airways chief executive, said: This is a fantastic first response. I want to thank everyone who has volunteered to help us pull through this difficult period. This response clearly shows the significant difference individuals can make. Options were made available for staff to volunteer for between one and four weeks unpaid leave or unpaid work, with the pay deduction spread over three or six months. The options also included switches to part-time working or longer periods of unpaid leave. Staff will have further opportunities to take part in the programme later in the year. Contingency plan British Airways is to increase its flying schedule for the period of Unites strikes as larger volumes of cabin crew call the airline to offer to work in support of the companys contingency operation. Following Unites decision to call strikes for March 20, 21 and 22, the airline published its flying schedules for the affected period on Monday, aiming to fly 60 per cent of its customers as planned. Since Monday, the number of cabin crew offering to work as normal has increased significantly and is expected to grow further. British Airways is also pleased that the number of other airlines offering their help for the strike period through charters or provision of spare seats has increased from 50 on Monday to more than 60. These developments have enabled the airline to reinstate some previously cancelled flights and provide extra capacity for both longhaul and shorthaul destinations. For example, this will allow the airline to fly home more competitors and supporters from the Winter Paralympics in Vancouver. Willie Walsh, British Airways chief executive, said: The determination of our colleagues across the whole business to keep the flag flying this weekend is increasing. I am delighted by the numbers of cabin crew who have been getting in touch with us to express their disillusion with Unites position. Our crews just want to work as normal, do their usual terrific job and look after our customers. We will now have the potential to fly more than 4,000 additional customers per day and serve more destinations. We believe this is a helpful move at a time when customers are facing rising fares with alternative carriers. Morale among our operations teams is high. Yesterday was our most punctual day at Heathrow for months, thanks to the efforts of all parts of the airline. Technological changes and innovation have been witnessed in British Airways from the past five years. British Airways has invested large amounts in new technology and terminal facilities. Exploring the knowledge and facilitation commencements in British Airways supported the decisions and management process. Another major technological change introduced by British Airways was implementation of management solutions from Calidris in 2007, which helped to create industrys first Order Data Stores (ODS), which stores the customers information in improving the level of customer service and minimising the duplicate bookings. Conclusion: