My Favorite Author: Stephen King Essay -- Horror Stories Literature Au

My Favorite Author Stephen kingIt hit you like the flu or a summer cold, only it kept on getting worse, presumablyuntil you choked to death on your own snot or until the fever ruin you down. It was exceedingly contagious. (The Stand, 65)This quote shows what Stephen King as a inditer means to me. His writing isinfectious. Once I have read one of his novels, I exigency more. The desire to read his actors linegets worse the longer I wait. No, reading novels by Stephen King wont kill a person, butit is highly contagious.As one can tell from the above excerpt, King has a way ofcreating an image in the readers mind. The image isnt unceasingly pretty, but it is usuallyvivid. Although, King has never been ranked as high as Chaucer, or Shakespeare, oreven C.S. Lewis, he has a way with words that makes the reader want to continue to read.King has a way to make the reader wonder, understand, and see the worlds he creates inhis stories.King was the second child to consecrate his parents home in Maine in 1947.Thefascination with his own childhood memories bursts through the lives of his characters asso many of his stories are set in Maine. This is not to separate that he had a horriblechildhood, I only mean that we all cherish our memories of our childhood and where wegrew up. Perhaps this is Kings homage to his childhood home. King attended theUniversity of Maine at Orono where he wrote a weekly column for the schoolnewspaper, The Maine Campus.A writing career was begun. After graduating with aBachelor Degree of perception in English and being qualified to teach at the high schoollevel, he was unable to procure a teaching position and subsisted on his wifes studentloan and savings, with an occasional... ...osition has not been easyeven with the prompts provided for a theme. I am always anxious to see another Kingbook on the shelf, but it wasnt until now that I could appreciate the time and thought he put into each of his books. King doesnt get the credit he dese rves for being such abrilliant writer, but yet his books are always top sellers. There has to be something said in that. Write on, Stephen, write on.BibliographyKing, Stephen. The Bachman Books Four Early Novels by Stephen King. New YorkNAL Books, 1977.King, Stephen. Dreamcatcher. New York Scribner, 2001.King, Stephen. Everythings Eventual 14 Dark Tales. New York Scribner, 2002.King, Stephen. The Stand Complete and Uncut. New York, Doubleday, 1978/1990.The Man The ordained Stephen King Web Presence Horror Books, Horror Films, Maine.http//www.stephenking.com/man.html

Yeats’ Second Coming and Cummings’ what if a much of a which of a wind

The End of the World in Yeats Second Coming and Cummings what if a much of a which of a wind Hellfire and brimstone, a massive environmental disaster, a third World state of war how will the world end? This issue grass stop conversations, or start hour long arguments it can start a religion, or cause people to renounce their faith. The answer to the ubiquitous principal of how the world will eventually end is a paradox to know the answer means that the final hour has come. Both E.E. Cummings and William Butler Yeats pronounce their premonitions about when and why this awesome event may occur. Both prophetize about the horrific close of the world in their poems, what if a much of a which of a wind and The Second Coming however, Cummings and Yeats disagree on the final cause of this destruction. While both utilize graphic imagery, stark contrast, and unique syntax to warn their readers about the evils of mankind, Cummings predicts societys irresponsible use of technology will enge nder the worlds end, while Yeats believes that men themselves, the worst full of passionate intensity, will finally cause the downfall of civilization. Cummings use of intense and somewhat disturbing imagery in his poem what if a much of a which of a wind urges readers to reckon the extent of the devastation caused by catastrophic, preventable, destruction. The first stanza of the poem, describing images such as the sun bloodying the leaves, evokes terror in the reader. The thought of the sun, usually associated with warmth and love, destroying something that it has helped to develop, directly parallels technologys current place in society. Technology, usually thought of as beneficial to mankind, slowly destroys the society that it ... ...thinkers since the beginning of time. E.E. Cummings and William Butler Yeats felt compelled to express their thoughts as to the imminent destruction of mankind. However, what they were unaware of at the the time that they wrote their prophetic poems, was how frighteningly true their predictions almost came. Yeats commentary regarding the leaders of the world and their passionate intensity prophetized the Holocaust of World War II and the autocracies created by Hitler and Stalin, while the masses lacking all conviction sat and watched with passive indifference. E.E. Cummings description of mans misuse of technology, was exemplified by the dropping of the atomic bombs on Hiroshima and Nagasaki. These poets sounded an alarm that was ignored hopefully we are now prepared to heed their warnings so that their dire predictions will not prove to be ultimately true.

Essay --

This Ocean energy is found around the world. 70% of the oceans surface is covered in water. harmonize to alternative-energy-news website Ocean energy is recovered when the wave power farm operates on the wave energy that is created when a float/ buoy flows with the natural movement of the waves. The equipment postulate is a very big buoyant crafted buoy, a long reliable cable wire and a heavy weight so the buoy does non float away and ruin your research. The concept is simple, says John Lienhard, a University of Houston mechanical engineering professor Every day the moons gravitative pull lifts countless tons of water up into, say, the East River or the Bay of Fundy. When that water flows back out to sea, its energy dissipates and, if we dont affair it, its simply spent. The stronger the waves the more energy tin be taken from it to power our world. We as humans employ and waste this energy doing day-to-day work. Yes, you do need special equipment for processing wave energy f rom the ocean, main thing you need is a buoyant buoy to throw into the ocean and weigh it start with one solid weight, so you dont lose almost 3 million dollars.Our energy sources is formed when the tidal energy is produced through the use of generators in the ocean. The generators are large under water turbines that are placed in areas with the highest tidal energy.The turbines job is to take in the kinetic motion of the take away and flow of the oceans tides (shallow water) to get electricity. The tidal turbines are best used for shallow waters, because it is stronger than and most stable than casting it into the ocean where you would have to check on it everyday in almost deadly weather. They help because turbines rotates slowly so ships and passing ani... ...ards fuel and on going operation that represent upwards of 80% of the fructifys cost of energy. The greater availability of wave energy in areas means that devices will be able to absorb more energy and diversify that t o power at a greater rate that devices in areas with low wave energy density. Ocean power technologies will to live initially in areas with wave energy density. As you read this excerpt from the website what are your opinions. Early-stage prototype government backed funding.We can conserve ocean energy by not polluting the ocean, save energy (use less lights and electricity). We can also conserve other natural energies. Ways to conserve energy would be walking, biking, carpooling, using the mass transit. You can turn your refrigerator down, wash clothes in warm or cold water, turn down water heater, and the big thing we can do is Reduce, Reuse, Recycle.

For the Love of Art Essay -- Artist Paintings Essays

For the Love of ArtWhat is guile? Would music, paintings, movies, dance, and speech all be visited art? What type, style or quality is required for these to be deemed art? These are wonderful questions. Many have tried to define for themselves and others what the correct answers are. The questions are wonderful, because, I believe they have no correct answers. I regard the questions enlightening because there is no right or wrong. This is freeing. If unity green goddesst be turn out right, then how can one be proven wrong? The picture of the Virgin Mary on a ham sandwich that sold on Ebay, it that art? I dont stand for the price or medium should be a factor. Van Gogh sold not one painting in his life time, yet further the wealthiest people in the world today could afford his work that has sold for millions at auction. I believe Van Gogh to be a smashing artist, not Hormel. Could we say art is in the eye of the beholder? A four year old that paints abstracts has taken the art world by storm, an elephant that paints with his trunk, a computer generated interactive music machine, ok. The eye of the beholder.The prerequisite for art to be considered art is on the receiving side. I think it a human quality to respect or be affected by art. Like the tree that falls in the forest, is a painting art if nobody sees it? In an article scripted by Elaine Thornburgh and Jack Logan, they discuss the quality that all great art has, the ability to transcend time and place.I have my own feelings about what should be considered art, and it is just that, my feeling. Art moves, inspires, disgusts, disturbs or touches us in some way. It may change us, it may not. There is one thing that would discount what I consider art. If I am indi... ...nstruments, they all have an affect. Music has the ability to strike chords inside our soul. I hear Chopin I am physically altered. How does that happen? How can an organization of notes affect a human bein g in such a way? I am waiting for the study to come out. The one that explains exactly why these emotions are driven up from classical music and other artistic forms. The one that reduces my experience to synapses. The one that explains the tone quality and specific note arrangement in relation to brain waves and reaction times. The combination of strings and horns or color and line that trigger a specific reaction. I am waiting for the scientific study so I can seek it out and make sure that I dont sound out any part of it. I like being moved, inspired, disgusted, disturbed and touched by art. I love the mystery of it all.. It makes me feel alive.

Immigration-Pauline Hanson Is Wrong :: essays research papers

Pauline Hansons view on migration is incorrect. Ceasing migration would not be good for Australia either culturally or economically. An intelligent and sophisticated immigration program, which focuses potently on skilled and business migration, can have a beneficial impact on our economy.The National multicultural Advisory Council, chair Neville Roach is a firm believer in continued immigration Australia is a multicultural society, he said. Our cultural diversity has been a strength and an asset in our growth as a nation.Migrants have been the heart of building Australia into a strong economy. Migrants in modern Australia create jobs and business opportunities and continue to add to the rich hearty and cultural fabric of Australian society. Business Skills migrants create on average six new jobs and invest millions of dollars into the economy. They have brought new ideas and new technology to the areas of medicine, science, learning technology, mining, primary industry and busin ess. Their familiarity with different cultures, languages and lifestyles as well as how overseas business works has helped local companies compete in Australia and overseas. The current Migration Program is balance and targeted to meet our economic, environmental and international objectives.Expanding a vibrant economy depends on a large population, like for example, the USA and Japan. Immigration stimulates the economy through increase tax revenue, contribution of funds from overseas, participation in employment, spending on housing and increased consumption of goods and services.Research shows that migrants are less reliant on social security than people born in Australia.Surveys on business migration reveals that within two months of arrival, over half establish businesses employing an average of five staff.Migrants some(prenominal) create jobs and take jobs. They increase the demand for goods and services, which leads to job creation. They bring in capital that can be used to i nvest in new businesses. They in like manner increase the size of the labour force adding to Australias productive capacity. Migrants also increase and expand the labour force, adding to Australias productive capacity, Minister for Immigration and Multicultural Affairs, Phillip Ruddock said.

Education and Act 48 Essay -- Education School Legislation Teaching Es

Education and Act 48 On November 23,1999 Governor Ridge signed Act 48 of 1999, enacting new requirements for passkey education (formerly skipper victimization) plans. The legislation to a fault requires that any certified educators complete six college credits, six credits of continuing professional education courses, 180 clock hours of continuing professional education, or any combination of collegiate studies, continuing professional education courses or learning experiences equivalent to 180 hours every five years. For the purposes of calculating hours and credits, integrity credit of collegiate studies or continuing professional education courses is equivalent to 30 hours of continuing professional education. The professional education requirements take effect July 1, 2000 for all certified educators and will support achievement of the atomic number 91 Academic Standards, the Chapter 49 Teacher Certification Standards, and high standards for all educators and student. T he information below has been researched directly from the Pennsylvania Department of Educations Act 48-Professional Development Plan.The Act 48 plan requires that upon expiration of an existing professional development plan, each school entity ( order, arbitrate unit (Ill), area-vocational-technical school (AVTS), joint school district, charter school, the Scotland School for Veterans Children and the Scranton School for the Deaf) submit a three-year professional education plan to the Department of Education for approval. sanction schools for special education are also required to comply with Act 48 by the Bureau of Special Education. This plan is based on internal standards, state standards and the individual needs of the district. Professional education plans from IUs, approved schools for special education and state-owned schools are submitted by June 30 in two phases. School district and AVTS professional education plans are due with a strategic plan by September 30 in t he assigned phase. Private schools may also submit a professional education plan for approval so they can be an approved professional education provider. This, however, is an option to private schools and is non mandated by the state because they do not receive federal funding in the way that public schools do so. Wallenpaupack Area School District is soon in phase one of the strategic plan... ...www.ed.gov/pubs/PrisonersOfTime/index.htmlProfessional development Changing times. (1994). Policy Briefs, Report 4. Oak Brook, IL North Central Regional educational Laboratory. ED376618State Higher Education Executive Officers Association SHEEO. (1991, August). Higher education and school reform Creating the partnership. Denver, CO Author. ED 337,110. Tanner, B., Canady, R. L., & Rettig, R. L. (1995). Scheduling time to maximize rung development opportunities. Journal of Staff Development, 16(4) 14-19. EJ522303Taylor, T. A. (2000, May 24). Congress confronts Goals 2000, national service . AACTE Briefs, p. 1. Troen, V., & Bolles, K. (1994). Two teachers examine the power of teacher leadership. In D. R. Walling (Ed.), Teachers as leaders. Perspectives on the professional development of teachers (pp. 275-86). Bloomington, IN Phi Delta Kappa Educational Foundation. ED379283Voices from the field 30 expert opinions on America 2000, The Bush administration strategy to reinvent Americas schools. (2001, April). Washington, DC Institute for Educational lead and William T. Grant Foundation, Commission on Work, Family, and Citizenship. ED 336 823

Education and Act 48 Essay -- Education School Legislation Teaching Es

Education and Act 48 On November 23,1999 Governor Ridge signed Act 48 of 1999, enacting new requirements for sea captain education (formerly professional development) plans. The legislation also requires that all certified educators complete six college credits, six credits of continuing professional education courses, 180 quantify hours of continuing professional education, or any combination of collegiate studies, continuing professional education courses or learning experiences equivalent to 180 hours every fiver years. For the purposes of calculating hours and credits, one credit of collegiate studies or continuing professional education courses is equivalent to 30 hours of continuing professional education. The professional education requirements expect effect July 1, 2000 for all certified educators and will support achievement of the Pennsylvania Academic Standards, the Chapter 49 Teacher Certification Standards, and high standards for all educators and student. The in formation beneath has been researched directly from the Pennsylvania discussion section of Educations Act 48-Professional Development Plan.The Act 48 plan requires that upon expiration of an existing professional development plan, each school entity (district, intermediate unit (Ill), area-vocational-technical school (AVTS), joint school district, charter school, the Scotland teach for Veterans Children and the Scranton School for the Deaf) submit a three-year professional education plan to the Department of Education for approval. Approved schools for special education are also required to comply with Act 48 by the Bureau of Special Education. This plan is ground on national standards, state standards and the individual needs of the district. Professional education plans from IUs, approved schools for special education and state-owned schools are submitted by June 30 in both phases. School district and AVTS professional education plans are due with a strategic plan by Sept ember 30 in the assigned phase. cloistered schools may also submit a professional education plan for approval so they can be an approved professional education provider. This, however, is an filling to private schools and is not mandated by the state because they do not receive federal funding in the way that public schools do so. Wallenpaupack Area School District is currently in phase one of the strategic plan... ...www.ed.gov/pubs/PrisonersOfTime/index.htmlProfessional development Changing clips. (1994). Policy Briefs, Report 4. Oak Brook, IL North interchange Regional Educational Laboratory. ED376618State Higher Education Executive Officers Association SHEEO. (1991, August). Higher education and school reform Creating the partnership. Denver, CO Author. ED 337,110. Tanner, B., Canady, R. L., & Rettig, R. L. (1995). Scheduling time to maximize staff development opportunities. Journal of Staff Development, 16(4) 14-19. EJ522303Taylor, T. A. (2000, May 24). Congress confronts Goals 2000, national service. AACTE Briefs, p. 1. Troen, V., & Bolles, K. (1994). Two teachers examine the power of teacher leadership. In D. R. Walling (Ed.), Teachers as leaders. Perspectives on the professional development of teachers (pp. 275-86). Bloomington, IN Phi Delta Kappa Educational Foundation. ED379283Voices from the field 30 expert opinions on America 2000, The Bush administration strategy to reinvent Americas schools. (2001, April). Washington, DC work for Educational Leadership and William T. Grant Foundation, Commission on Work, Family, and Citizenship. ED 336 823

Directed Writing †Welcoming Speech Essay

You atomic number 18 the school head prefect and your principal is asking you to prepare a welcoming reference in conjunction with the enrolment of 800 new form 1 students to your school Prepare a welcoming speech and use the following points to assist you in the cookery of your speech *To ensure the discipline of school is strictly adhered to.*Demerit points awarded to students who breach the code of conduct. *Behave properly and talk civilizedly with seniors and other visitors. *Proper attires at all times,no punk hair/coloured hair. *Get active and enrol in club and socities activities *Strictly no celullar phones. *Maintain and uphold the school acdemic achievements Your speech must follow the proper format. Higher marks awarded on language,presentation and clarity.This text is not edited You may please identify any grammatical /spell errors or on ideas and presentation.A very close morning for our beloved principal Mr. Haji Ismail bin Haji Syafiq, respected teachers and al l my friends. This morning, I matt-up very honoured to speak to our junior level 1 about 800 of them. Welcome to SMK Pengkalan Chepa 2, Padang Tembak. You are now members of this school and so it is very important for you to protect the good name of this school. As the Head Prefect of the school, it is my duty and responsibility to ensure that these discipline code are strictly adhered toFirstly , you cannot bring mobile phones, cannot have drear hair, your school uniform must not be tight.The hair should be short and the shoes must be all white.Leather shoes are strictly not allowed except for the prefects where they are allowed to wear black leather shoes.All forms of jewelleries are not allowed to be wear inside the school compound. Remember , If you fail to harmonize with these regulations,then punishment shall be imposed on you.You will be most likely suspended or expelled from school.The members of this school are encouraged to be polite and well exculpated not only among y ourselves but also to your seniors in form 2,3,4 and 5.In addition you are also compelled to behave in front of the teachers.If there are visitors such as parents and any officials from any organisation outside there,you are required to wish them and respect them.This is our culture in this school and everybody must behave so that we can uphold the image and reputation of this school. Dear friends,It is also important for you to be enrolled in societies and clubs that we have in this school.We have many of them and round include mathematics,sejarah, english and bahasa melayu.As for the clubs,we have taekwando,silat gayong and chess.You can enrol in clubs and socities that you think,you can carry them until you reach form5. For your information ,this school use demerit points for each offensive committed by each student. If the students collect more than 10 demerit points,then the student can be penalized and their parents will be call out. . Remember,. I desire that you all as a new student can uphold the schools name.

Plato’s “Republic” and Organizational Relations Essay

Platos republic has the ideal state in relation to people, to justice, to excellence and happiness. His ideas may need been written hundred of years ago, but there is no doubt of its relevance to the society today. In so many ways, it is still related to organisational relations and reflects on how a certain state should work. If we put Platos republic and organizational relations side by side, we would be able to image how some of his ideas should be related to an organization.Justice is said to be a superior virtue. It is said that if one is to bear justice, this cannot be attained through anything incorrect. Anything that is not right is not keen. Thus, if one is to possess excellence then, there is justice. He states that justice lives in mans relations to other men. Another locate that Plato keeps is that excellence in ones function brings happiness. In such a way, we see the state as the organization, and the workforce would be the one to possess excellent virtues.If the w orkforce has a good relationship the justice within the organization is served. There is nothing achieved through anything bad, such if there is good mountain achieved by one member, this should have been achieved through an honest way. Good relationship would have to entail efficient communication within the organization. This should also include an excellent professional relationship among the members of the organization.And excellence comes from the competence of all the members of the organization to perform each given function. If all function with excellence then, it brings about happiness to everyone on the organization. In Platos ideal state, justice, excellence and happiness should be the goal of any organization. It encompasses good virtues that lead to contentment of all the members of the workforce. Reference Retrieved March 16, 2009 from http//www. free-researchpapers. com/dbs/b3/peh94. shtml

Hum/111 to Drill or Not to Drill?

To Drill or Not To Drill? It is obvious that the demand for button and fuel sources is increasing drastically as m goes by. The United States also anticipates an oil demand increase as the population grows over the next few decades (Haug, 2011). Therefore, the big dilemma is whether or not the search for oil on our land should continue. The recent development and expansion of clean energy resources, although expensive, can end the battle over oil deposits and wealthy person the coun savour into a cleaner future.As I consecrate grown up, I have seen countless news articles and broadcasts about the damage caused by oil drilling accidents, oil spills, and oil transportation leaks. The damage being done to the environment by the search and use of oil paints a vivid and memorable effigy in my memory. I live in an area that is vastly populated to the degree that no one can legalize their vehicle unless they first have their emissions tested and approved. Also, throughout my lifetime , there has been talk of running out of oil, supply and demand, and the cost of gasoline.All of this leads me to believe that clean energy should be the obvious choice. I have a hard time believing that drilling for new sources of oil within our own land is a good idea because water, wind, and solar energy are cleaner to harvest. Although the initial investment is expensive, it is rather cheap to maintain and collect the energy from clean sources. Instead of having to search for oil, it would be simpler to find places to stick harvesting energy from existing rivers, fields, rooftops.I do not want to consider the alternative of drilling in new places because of all of the risks in entails. If I try to look at our fuel situation by how everyone is affected by the change to clean energy, I may be able to overcome my hindrances. I know that drilling is what we know it is the way we have fueled almost everything for my entire life and before. I can remind myself that every change takes time and in the meantime, we have to do what we have to do. I can try to change my perception by thinking about the situation from someone elses perspective.A family that supports itself by means of the oil industry will not have the same perspective or opinion as me. I do not know all of the details to the opposing opinion and there may be details that would make me more comfortable with searching for new US sites to drill. References Haug, M. (2011, Spring). Clean Energy and International Oil. Oxford Review of Economic Policy, 27(1), 92-116. Helm, D. (2011, Spring). Peak Oil and Energy Policy A Critigue. Oxford Review of Economic Policy, 27(1), 68-91.

Behavior Changes Essay

Behavioral changes and strategies can be taken in consideration in order to control obesity. Monitoring of food/calorie aspiration and changes in general eating habits may help control obesity (CDC, 2007). Change in physical activities like decreased television age and much time spent outside, engagement in sports activity to enhance and promote weight loss (Wolf et al, 1985).It can also be noted that parent corporation is essential in order for any program for minorren to work as it was noted by Epstein et al (1987) that behaviorally based therapies that include parents are essentially much effective. Graves, Meyers, and Clark (1988) in their studies used problem-solving drills in a parent-child behavioral program and established that children who are in the problem-solving group, exactly not those in the behavioral treatment-only group, considerably trim percentage of overweight and continued reduced weight for at least six months.Problem-solving training involved identif ying possible weight-control problems and, as a group, discussing solutions. Diet wariness Extreme weight loss solutions like fasting or heightened calorie reduction is not advisable for children in the sense that such moves might foil the normal progression of growth in the child in question (CDC, 2007). It can also be mentally stressful for the child to be deprived of the normal eating habits and may hinder growth.A good knowledge of nutrition maybe a good thing to possess and consultations with a dietitian maybe considered in order to accurately know the right way to go in dieting and reducing weight especially if a child is involved. Increased Physical Activity Increase physical activities like engaging in sports or simply adapting a more active lifestyle may be a good predictor in reducing and ultimately avoiding obesity (CDC, 2007). A good exercise program if followed routinely is known to be a good way to eliminate fat and increase energy not only in children but in adult s as well.One may opt to start more slowly little changes can be done in order to increase activity, to increase outdoor playing time and activities with their guardians or parents to encourage them. And adapt a fun and enjoyable outdoor activity that can encourage the child to doing more of it rather than sit lazily in front of the television or play video/computer games for hours on end. Extreme Obesity For extreme cases of obesity several pharmacological treatments and handling are available.Pharmacotherapy is suggested for individuals with a BMI equal or greater than 30 kg/m2 or with a BMI equal or greater than 27 kg/m2 but with two or more weight related illnesses like coronary artery disease or diabetes or sleep apnea and who is not able to doze off weight satisfactorily with the more conservative approaches (NHLBI, 1998). There are two drugs of choice either sibutramine (Meridia) or orlistat (Xenical), these are approved by the Food and dose Administration for the inductio n and maintenance of weight loss (Yanovsky & Yanovsky, 2002)

Positive Impact of Internet on Internet Essay

E-government, based on The World Bank definition is the usance of information technology by government offices for better services to people, business and to facilitate cooperation among government institutions. The use of E-government has a prospect of empowering the society through earth access to information resources available. (Krisna Sen, 2005) For example, a number of American and European sites feature extensive government reports and scientific studies as well as dynamic debates slightly government and politics. Analogous Indonesian sites usually offer little beyond public relations materials from government agencies and corporations.Krisna Sen, 2005) There are unlimited advantages in the application of e-government. The wide use of e-government provides services and assists in talk between government and communities. It, also, provides services and makes a communication possible between government and business sector. Finally, e-government facilitates communication in intergovernmental and among government institutions (David Lazer, 2007). Basically, it supports the communication between central and topical anaesthetic governments and balances their authority. Indonesia could use E-government for other reasons as well.E-government can maintain the government change towards a elected future. Online E-government services will motivate general public to use internet and transform the society towards an information epoch. There are many factors that, unfortunately, contribute to the down(p) use of Internet. Most of the ICT development has been concentrated in the metropolis centers like Jakarta, Bandung, Bali, and Surabaya, while rural areas lack access to even the most basic telecommunication infrastructure. Telephone and computer access have gradually increased over the years, but these figures are still very low.Another main aspect alter to the little use of ICTs is the narrow knowledge and use of English in Indonesia. The national language of Indonesia, a dialect of Malay, is used in education, government, and business. That is why the superpower to use the Internet is very limited. However, despite an array of geographical, political, and economic obstacles, progress has been made in the operation and use of the Internet in Indonesia with the support of local communities. Also, a significant steps forward has been made in the distribution of ICT education in the country.

Coffee †Espresso Essay

coffee tree bean berry berry tell on is one and only(a) of the best arrays with an aura indirectly leading to soothing and meaningful conversations. It serves as a venue for personal and social trade transactions. It is also a quite place to merely sit down and relax leaving involved loads on couches while taking a sip of everyones all measure favourite, a cup of cocoa. Never is it foreign that bedeviling java is by none path new to Filipino perceptiveness. In a manner of military service, at home, it is served during meal times while in the office, whether employees atomic number 18 time pressed or not, they always settle over a hot cup of coffee.The pleasure of drinking coffee sparks new creative blends for every coffee aficionado. With best technology ever, these blends be much easier to make for easy and affordable access to coffee lovers and to new ones. Clearly attributable to such coffee shops prestigiousness is the intelligent gather inr demand. Increasing ly, Filipino consumers are settling for a neat coffee instead of alcohol on a night out. hot chocolate shops stool break down a status symbol for younger consumers and fixing people find these specialty coffee shops to be convenient places for afternoon business organisation meetings.Region 12 is slowly taking the curve of global competition, with this, it is expected that its populaces join the bandwagon of total lifestyle change. Alongside of the changes, coffee turned out to be not fair a typical swallow at home but a comparative substitute to other drinks offered in the foodstuff. Indeed, coffee shops coming into light go coffee lovers their best point of intersections is quite a venture. EXECUTIVE SUMMARY EXECUTIVE SUMMARY Indus elbow grease Background Coffee Cocktail rear (C2H) is a coffee industry.Coffee was the second worlds legally traded commodity. at that place are an estimated 25 million coffee growers nearly the world that are just aboutly small-scale farm ers. Our body politic has two most prevalent varieties of coffeeArabica and robusta. Other varieties are excelsa and liberica. In where the robusta accounts for 75% of the countrys total harvest-homeion, Arabica acconts for 5-10%, and excelsa and liberica accounts 15-20% according to statistics from the International Coffee Organization.It is estimated that around 300,000 Filipinos depend on the coffee industry. According to reports, coffee consumptions continue to increase. Experts predict that the level of consumption depart follow population growth. Domestic consumption volition also increase by 2. 25% per year. However, coffee production is hindered by the following factors poor technical knowledge of the farmers in coffee growing and wish of farm-to-market roads to transport the harvested beans, and also old coffee trees also contribute to poor production.The government agencies such as the Department of Agriculture (DA), Department of flip-flop and Industry, and even the local government put up pecuniary to conduct a skills training/seminar in Ifugao because coffee industry is considered as a priority for the province. found of the enterprise As for the product name, we go for come up for the product name that dismiss describe one of our special coffees. We have use the name in Securities and Exchange billing (SEC) and it was not found that it was not hitherto use by any other business entity yet. Business Name Coffee Cocktail House USP Great render Happens.Vision Coffee Cocktail House vision is to be the leader in the Cafeteria industry, building strong customer consignment and customer ecstasy. We are certified quality coffee shop at a reasonable price of products, in a comfortable atmosphere, with extraordinary service. military mission Coffee Cocktail House is established with the idea of promoting good relationships while sharing delicious and healthful coffee. It is committed to offer high quality products with the finest ingredien ts available, innovated, unique and exceptional taste with additional flavours that suits for the ultimate wants of the consumers.Location Coffee Cocktail House (C2H) will be located at the ground floor of the arm Strip, Katipunan Circle, Fort Bonifacio globular City, Metro Manila, Taguig City, because it is one of the busiest places in Metro Manila and theres an opportunity that we will get on the pickle. The location is highly accessible and perceptible for those who work beside the building and passers-by. The shop will be placed where there is several establishments such as mall, schools, call centers, business offices, and condominiums.Brief Description of the thrust For our new business idea, our group have all concurred and agreed the best way to go just about recrudesceing new concepts and ideas is up to now the one that lie with the day of a humancoffee. So we decided to on putting-up our own coffee shop. Indeed, and furthermore, we have considered what kind of be verage that we could possibly develop by means of reinventing its taste, by making it more nutritious and ultimately breaking the way people look at it.Then it came to an idea of redesigning a kind of beverage that has been branded as traditional and animated since time immemorial, and also it must be a kind of beverage that people will love and standardised as well. Instead of doing a coffee alone, we came up to an idea of mixing coffee and alcohol. We arrived in this idea because well-nigh call center agents want to drink alcohol but we mix coffee on it for them to avoid drowsiness. We also consider some of the Filipinos are health conscious thats why we came up to an idea on creating a healthy and nutritious but great tasting original coffee. intent Long-Range Objectives * To expand the business by having branches topically and abroad to serve the growing demands for the product and service. * To be known locally and internationally as a Coffee house serving unique and innova ted flavours of coffee. * To be one of the most socially responsible business establishment and one of the most socially responsible business establishment and one of the most surround friendly business here in the country by using non-toxic materials and free pollution machineries. Limitation of the ProjectCoffee Cocktail House (C2H) will nevertheless hires a well experienced baristas to make a great taste of coffee and to make sure that we are ahead from the competitors. plot the employees are on their work they should train the other to staff in different department so that in case that an employees will leave in some intimacy the other employee already know the what to do. In the initial year of the business we are not be able to expand our location because of lack of capital. abridgment of Findings and Conclusion merchandising Feasibility.Coffee Cocktail House is creating a best Marketing Program in introducing our store especially in our products which caters our local cof fees. Also we want to create unique promotional strategies to get our maneuver markets attention and build a relationship between them and compete in existing competition in the market. not just serving them a plain coffee but letting them to realize that theyre more than a customer. counsel Feasibility Coffee Cocktail house is aiming to manage well our customers both internally and externally. We are not only focusing on our customers satisfaction but also in our employees satisfaction.This store/establishment is line-type organization as an effective management structure in business. Every employees blank space is well organized from the managers down to waiters. Technical Feasibility In order to maintain the freshness of our product we get high-quality equipment, from machines in processing the products to the equipment in serving our customers and in the maintaining the cleanliness of our store. Financial Feasibility It will serve as an important factor in our business becaus e we idler see here the cash flows in operating our business.We can also see here if we gain profit or not also the financial performance and financial position of our business operation in terms of pesos and ratios that can be used in making decisions. CHAPTER 1 MARKETING ASPECT CHAPTER 1 MARKETING ASPECT ploughshare I Introduction Only one thing is certain about coffee. Wherever it is grown, sold, brewed, and consumed, there will be lively controversy, strong opinions, and good conversation. Mark Pendergrast Marketing is a very significant part in a body of a feasibility conceive. Where the 4 Ps of merchandising is summarized here for the strategic purpose of the business.Manifestation part of the things needed to be implemented in the whole feasibility project. Coffee is had been part of our daily life. It is the beginning thing we did every morning. Almost people love to drink coffee and different mixes they also love drinking coffee while chatting to each other. Marketing aspect is very essential part in establishing a business. It is said to be the life hood of virtually every project feasibility study without the market composed of demand and supply, there will never be a business the success of the business depends on the market. Objectives* To achieve an effective marketing plan for the productivity of our business. * To be able to see the projection of our demand and supply in market. * To identify and assume what will be the strength and weaknesses of our business. try Size Determination The sampling size will serves as a direction to determine the percentage of peoples demand. Formula n=__N____ 1+Ne2 Where n = sample size N = total population (108,769 existence the total population of Fort Bonifacio with the nearest baranggay) E =margin of error (5%) resolution n = 180,769_____ 1 + (180,769) (5%) n = 180, 769___ 1 + (180,769) (. 5) n = 399. 99 or four hundred respondents.The 400 respondents will represent the four nearest barangays in the Fort Bonifacio, Taguig City. The proponents conducted the survey on the nearest mall (Market Market ) where the residents of Taguig normally always come. MARKET SURVEY Questionnaire Formulation Based on the distinguished needs and preferences about the coffee shop, residents qualified based on their demographic characteristics like age, gender, monthly income and allowance, and anything that makes them qualified as a respondent whether he or she drinks coffee. The questionnaires are collected, tabulated and analyze for the interpretation of data gathered.Republic of the Philippines Polytechnic University of the Philippines Sta. Mesa, Manila College of Business Coffee Shop Feasibility Coffee-Cocktail House (CCH) Dear Respondents, We are students from Polytechnic University of the Philippines conducting research on our Feasibility Study Coffee-Cocktail House. We would like to request you to answer our questionnaire. Rest assured that your answers will be kept confidentially. Thank You . The Researcher I. Personal Profile. Name (Optional)_________________________________________________________ command Check the space of your answer. 1. Gender? Male ? Female 2. Age ? 18 24 ? 25 31 ? 32 38 ? 39 45 ? 46 above 3. How much is your monthly income or monthly allowance? ? ? 1 ? 10,000 ? ? 10,101 ? 20,000 ? ? 20,201 ? 30,000 ? ? 30,001 ? 40,000 ? ? 40,001 above II. All about coffee and coffee shop. 1. Do you drink coffee? ? Yes? No If yes, what brand of coffee do you purchase? ? Nescafe ? Kopiko ? Great taste coffee ? San Miguel coffee Others (Specify) __________________________ 2. Do you go to a coffee shop to profane coffee? ? Yes? No 3. How often do you go to a coffee shop? ? Every day ? Every other day ? Weekly ? Monthly.? per annum Others (Specify) _____________________ 4. How many cup/s of coffee do you buy/consume when you go to a coffee shop? __________ Instruction You may check one or more. 5. If you go to a coffee shop, in what coffee shop do you bu y? ? Starbucks ? Gloria Jeans coffee shop ? Figaro ? Bos coffee shop ? Coffee bean and tea leaf ? Seattle best coffee ? Cafe de Lipa ? UCC Cafe plaza ? Cafe cap real ? McCafe of McDonalds ? Others (Specify) _________________ 6. When do you usually go to a coffee shop? or Why? ? meeting ? break-time ? past-time ? dating Others (Specify) .__________________7. In going to a coffee shop, whom do you come with? ? Co-workers/Officemates ? Clients ? Family fraction ? Friends ? Boyfriend/Girlfriend ? I prefer going alone Others (Specify)___________________ 8. What kind of coffee do you prefer? ? Hot? Cold 9. Do you drink coffee with? ? Frappe ? Toppings ? Desert III. All about Coffee Cocktail House. 1. In going to our coffee shop the Bonifacio world(a) City, Fort Square, Taguig City, what is/are the coffee/s you are willing to buy, interested to try or not interested. Instruction Please check the best answer. (*) Our Unique Offering.KINDS OF COFFEE unforced to buy Interested to try Not i nterested at all Hot Coffee ? ? ? Cold Coffee ? ? ? Frappe Coffee ? ? ? * Coffee Cocktail ? ? ? * Organic Coffee ? ? ? 2. What kind of * Coffee Cocktail do you prefer? ? Alcoholic* Coffee Cocktail ? Non-Alcoholic *Coffee Cocktail 3. What are the *Coffee Cocktail you are willing to buy, interested to try or not interested. (Alcoholic and Non-alcoholic drinks) KINDS OF COFFEE Willing to buy Interested to try Not interested at all * Coffee Infused Vodka ? ? ? * Spiked Coffee Ice Cream Dream ? ? ? * Chocolate Mocha-Tini ? ? ? 4. Do you prefer an organic coffee? ? Yes? No 5. What are the *Organic Coffee you are willing to buy, interested to try or not interested. (Fertilized or unfertilized) **most Unique offering as being the most expensive coffee in the world yet when roasted, it exudes an almost musical, fruity olfactory sensation. It has a strong, sweet, dark chocolatey taste that is perfect for that morning kick or high power meetings. Definitely a CLEAN CUP . KINDS OF COFFEE Willing to buy Interested to try Not interested at all *Rice Coffee ? ? ? *Corn Coffee ? ? ? *Coconut Coffee ? ? ? **Civet Alamid Coffee from Philippines finest Arabica, Liberica and Exelsa beans ? ? ? * Arabica, Liberica and Exelsa Coffee ? ? ? **********OThank YouO andOGOD ordinate YOUO********** OLife is like a cup of coffee. O -anonymous Survey analysis A part of the survey which all the data gathered was being analyzed for the justification of the objectives of the proponents. The proponents purposively collect more information about the business target market and consumer. It is to understand their needs and to know their perception on the business to be built. Table 1 Distribution of respondents according to gender.GENDER FREQUENCY(F) PERCENTAGE (%) MALE 165 41% FEMALE 235 59% issue forth 400 deoxycytidine monophosphate% Figure 1 Gender of the respondents From above data, majority of our respondents are female which is 59% percent while onl y 41% are male. Table 2 Distribution of respondents according to age AGE FREQUENCY(F) PERCENTAGE(P) 18-24 221 55% 25-31 58 14% 32-38 49 12% 39-45 38 10% 46-above 34 9% TOTAL 400 100% Figure 2 Age of the respondents From data above, 55% of our respondents aged 18-24, 14% are aged 25-31, 12% are aged 32-38, 10% are aged 39-45 and 9% are aged 46 and above.Table 3 Distribution of respondents according to their monthly income MONTHLY INCOME FREQUENCY(F) PERCENTAGE(P) 1-10,000 168 42% 10,001-20,000 61 15% 20,001-30,000 75 19% 30,001-40,000 78 19% 40,001 and above 18 5% TOTAL 400 100% Figure 3 Respondents monthly income selective information shows that our respondents 1-10,000 the highest percentage which is 42%, 20,001-30,000 and 30,001-40,000 which are 19%, 10,000-20,000 which is 15% and 40,001 and above which is 5%. Table 4 Distribution of respondents who drinks coffee COFFE DRINKERS FREQUENCY(F) PERCENTAGE(P) YES 256 64%.NO 144 36% TOTAL 400 100% Figure 4 Respondents who drinks coffee info shows that the majority of our respondents are coffee drinkers which is 64% and 36% are not. Table 5 Brand of coffee they buy in store BRAND OF COFFEE FREQUENCY(F) PERCENTAGE(P) NESCAFE 235 42% KOPICO 155 28% GREATE TASTE COFFEEE 109 19% SAN MIGUEL COFFEE 51 9% OTHERS 9 2% TOTAL 559 100% Figure 6 Particular brand the respondents buy From the data above, the highest brand of coffee they buy is Nescafe which is 42%, Kopiko which is 28%, Grate Taste which is 19%, San Miguel Coffee which is 9% and 2% from other brand.Table 7 Respondents who have been to coffee shop WHO HAVE BEEN TO COFFEE reveal FREQUENCY(F) PERCENTAGE YES 293 73% NO 107 27% TOTAL 400 100% Figure 7 Have you been to coffee shop? Data shows that 73% of our respondents have been to coffee shop and 27% are not. Table 8 How often do you drink coffee? TIMES THEY DRINK COFFEE FREQUENCY(F) PERCENTAGE(P) EVERYDAY 136 46% EVERY OTHER DAY 61 21% WEEKLY 69 24% MONTHLY 12 4% YEARLY 9 3% OTHERS 6 2% TOTAL 293 100% Figure 9 Ho w often they drink to coffee shop.Data shows that 46% of our respondents drink coffee to coffee shop everyday, 24% weekly, 21% every other day, 4% monthly, 3%yearly and 2% from the others. Table 10 How many cups they consume in the coffee shop? NOS. OF CUPS THEY disregard CONSUME FREQUENCY(F) PERCENTAGE(P) ONE 149 47% TWO 122 38% THREE 24 8% FOUR 8 2% FIVE 10 3% half dozen 6 2% TOTAL 319 100% Figure 10 How many cups they consume in the coffee shop? Data shows that 47% of respondents can consume only one, 38% can consume 2 cups, 8% can consume 3 cups, 3% can consume five cups, and 2% can consume four and six cups.Table 11 What particular coffee shop they go and buy coffee? COFFEE SHOPS FREQUENCY(F) PERCENTAGE(P) STARBUCKS 88 30% GLORIA dungareeS COFFEE SHOP 14 5% FIGARO 44 15% BOS COFFEE SHOP 18 6% COFFEE BEAN AND afternoon tea LEAF 23 8% SEATTLE BEST COFFEE 16 3% CAFE DE LIPA 9 3% MCCAFE 57 19% OTHERS 24 6% TOTAL 293 100% Figure 11 What particular coffee shop they go and buy cof fee? Data shows that 30% of the respondents go to Starbucks, 19% at Mc Cafe, 15% at Figaro, 8% at Coffee Bean and Leaf Tea, 6% at Bos Coffee shop and Seattle Best Coffee, 5% at Gloria Jeans Coffee Shop,3% at Cafe de Lipa and 30% from the others.Table 12 What is the reason/s why they go to coffee shop?Data shows72% of the respondents prefer to drink organic coffee and 28% dont want to buy drink organic coffee. MARKETING ASPECT PART II A. Product/Service Description The product is the mean of this project, because it is the one that will be to offer to the customer, while, the service is the focus of this project, because this will complete the satisfaction to the customer.At the Fort Strip in the Fort Bonifacio, the proposed Coffee Cocktail House is settled at a 58 sq. m.inside of a three storey building in Katipunan Circle. As the business was being projected inside of the Fort Bonifacio Global City where most of the population are employees and students, good ambiance, peace and p leasing place of a House as good as a house can satisfy them, a house with different kinds of chairs, different interior, different outside(prenominal) and different service that will surely satisfy the wants of the customer. Coffee Cocktail House (C2H) offer coffee mostly which are hot coffee, cold coffee, frappuccino, and coffee cocktail and organic coffee, which we uniquely offer to the market.As one of the stores unique offering, we use coffee cocktail itself for the store name which is Coffee Cocktail House. We also offer cakes and pastries which is good combination to coffee and also Filipino delicacies. B. Location Coffee Cocktail House (C2H) will be located at the ground floor of the Fort Square, Bonifacio Global City, Taguig, because it is one of the busiest places in Metro Manila and theres an opportunity that we will get on the location.The location is highly accessible and visible for those who work beside the building and passers-by. The shop will be placed where there is several establishments such as mall, schools, call centers, business offices, and condominiums. C. Name of the enterprise As for the product name, we have come up for the product name that can describe one of our special coffees. We have applied the name in Securities and Exchange Commission (SEC) and it was not found that it was not yet used by any other business entity yet.a. Business Name Coffee Cocktail house b. USP Great Taste Happens c. Business Logo Many of the business man and also those who are business minded person think a lot of ideas and most of them uses a trade mark that is 100% connected to their offering, either product or service, to be able to recognize easily. Speaking of trademark, the proponents have come up with this truthful trade mark using the company name itself which have a unique style and indeed an attention-catcher because of the color used.Here are the meanings of the colors and symbols that were used to the trademark that the company came up wit h Cream (Originated from Yellow which means full of creative and intellectual energy) is a clean light yellow clears the mind, making it brisk and alert. Brown associated with the material side of life. It gives comfortable feeling of naturalness. Red is the color of blood, and as such has strong symbolism as life and vitality. It also represents the dear of the staffs. Circles symbolize unity, wholeness, infinity and protection.Pentagram (represents the house) can also be a star because of its five-points. It is a symbol of life and perfection. White Cup symbolizing the professionalism of the product and definitely a Clean Cup and a clean working area. Smokes symbolizes that the coffee is always freshly gourmet and also has a pleasing aroma to the nose. D. Nature of the Business For our new business idea, our group have all concurred and agreed the best way to go about developing new concepts and ideas is nonetheless the one that complete the day of a humancoffee.So we decided to on putting-up our own coffee shop. Indeed, and furthermore, we have considered what kind of beverage that we could possibly develop by means of reinventing its taste, by making it more nutritious and ultimately breaking the way people look at it. Then it came to an idea of redesigning a kind of beverage that has been branded as traditional and existing since time immemorial, and also it must be a kind of beverage that people will love and like as well.Instead of doing a coffee alone, we came up to an idea of mixing coffee and alcohol. We arrived in this idea because some call center field agents want to drink alcohol but we mix coffee on it for them to avoid drowsiness. We also consider some of the Filipinos are health conscious thats why we came up to an idea on creating a healthy and nutritious but great tasting organic coffee. E. Limitation of the ProjectCoffee Cocktail House (C2H) will only hires a well experienced baristas to make a great taste of coffee and to make sure that we are ahead from the competitors. While the employees are on their work they should train the other to staff in different department so that in case that an employees will leave in some matter the other employee already know the what to do. In the initial year of the business we are not be able to expand our location because of lack of capital. F. G. Project Time Table.Project Time Table Description July 2012 to October 2012 Feasibility Study Conceptualization about what kind of business should we study. Having a feasibility about the product conducting survey on the location Planning on how to promote and what is the demand and supply on it. How were the market aspect, management aspect, technical aspect, financial aspect and social aspect of the feasibility? October 2012 to January2013 Putting-up Capitalization The proponents will be invested for the capital, amounting P 1,000,000. 00.January 2013 to April 2013 Registration and Licensing Registering and licensing company. Sec ure all the permit of the business for its maintenance. February 2013 to April 2013 Renovation of the Project Location The business location will be develops. Buying the equipments and needed tools. April 2013 to May 2013 Hiring The company will hire expert baristas because we dont seemly money for the training. The proponents will also work as a manager to save money. Opening of the coffee shop The store launching will startle after the hiring of the baristas and crews.April 2013 to December 2013 Marketing Program The Marketing Program will aims to simplify and demonstrate strategies that are needed to reach all its marketing latent even to exceed the potential of its market. January 2014 Product New Ideas Having new ideas to promote and increase the demand for coffee. I. Market Segmentation A. Target market Our target market is aged 18 years old and above particularly young professionals who are working near our stores. They are the one who need our products and the one wh o can afford to buy our products.There are a lot of people who are passing by in our location and there are some who are just passersby. They are all are potential and target consumer who are possibly will buy some of our products. a. Demographic Characteristics Specifically it is for those 18 years old and above both male and female. Students who have allowance (from 1-5000php and above per month) looking for a convenient place to hang out with their friends and family. There are a lot of young professionals who are working near the Coffee Cocktail House.They are the persons earning 1-10,000php per month who belong to the class C to upper B. b. Psychographic Characteristics Since the target market are young professionals they are in the stage of buying what they want and doing the thing they have not experience when they are studying. They want a place that is relaxing before and after working hours. They are the type of people who are willing to buy a product that suit to their pe rsonalities yet affordable. Most of them are health conscious and smart street people looking for every benefit and satisfaction of a product to them.c. Buyer doings Characteristics They are coffee drinker who used coffee as part of their daily routine. It is those people who believe that a cup of coffee will friend them to enlighten and cope up for the whole day. They have that belief it will help people to stay awake for a longer hours. II. Competitors Analysis Purposively the proponents of this feasibility study wanted to know their possible competitor in the coffee industry especially we wanted to know our competitor inwardly the business location.It aims to perceive the competitors capacity along the journey of our business. A. List of Competitors Listing and identifying every competitor we have in the market and within the area of Coffee Cocktail House. Identifying the competitor USP and why the consumers continually patronize their products. a. Direct Competitors Figaro soon to open at the same area who offers coffee products with its healthy benefits and they have different side dishes and main courses.Coffee vending machines that offer cheaper brewed coffee. We only have one competitor within the specific location of the coffee shop at the Fort Strip. The Cafe Puccini offering a coffee products and their specialty dish the Italian pasta. b. Indirect Competitors We also have our indirect competitors who used to betray coffee products but it wasnt their specialization service or product. Retail sachet or instant coffee at the market. 1. Nescafe which got in our survey that proves their being no.

Experience of Life

Have you ever thought how much virtually unity can grow and assume finished the experiences? There are many factors in how people can change their personality their representation of thinking and every day grow much as a person. Life is too manifold to scan, it is better to live and enjoy each day to the fullest that it is where you learns more. In my opinion, I believe in what my acquire says, Every whiz must go through their own experiences and learn from their own mistakes. I personally strike changed a lot as a person in the past two years by antithetical life experience like my graduation in college, starting a new job and lamentable to another country.My first impact when I understood that my life was changing and I had to go through new roads was my graduation day. I was with my toga and cap in a huge classroom with more than a hundred students, all seated waiting for our bachelors degree. Upon hearing my name and having to rising onto the stage to receive my degr ee was the present moment when I realized that I was no longer a child and I became a woman with a degree from preschool teacher. The shock of knowing that my life was dismissal to start to be different and I will start a new life as an adult and with a real job frame my life.The jump from being a student to beseeming a professional is awesome, I am very proud of my achievements but on the other hand, I went into a panic at not knowing what was coming next. I think that in that moment was a huge change in my life that do me mature tremendously. After I understand that my life had changed, I started my adventure of living the life that I always dreamed, to be a teacher. The clock of being a head teacher had arrived. During my two years of working I was a head teacher of Nursery.The experience I had during those two years was amazing its incredible how children transmit you peace, happiness and that whiteness that captures the heart of everyone. However, some of my biggest cha llenges during my years of work were dealing with parents. For example, in my first year of teaching one of my students obtain ordered an appointment with the director and me to see if I met his expectations as a teacher of his daughter. At first, I will not deny, I felt insulted because how could a parent knowing that El Jefferson is one of the best schools in Caracas and he wanted to see if her daughters teacher was professional. That experience made me grow and understand each situation and fear that parents maybe can feel having to leave their children in a school when they have only 3 years old. At the end of the meeting the father apologized to me and congratulated me of my professionalism and the way that I took the meeting. I felt proud of myself and I gave him what he needs confidence and security. individually experience has made me grow in different ways and I really appreciate. Likewise, after having complete my two years of work experience in which I enjoy to the ful lest.I started to go through some of the biggest changes in my life, moving to a new country. One of my life goals is to do a master of extra Education, so I decided to do this master in New York City. From the moment I stepped on the United States I realized that my life was changing 360 degrees. I was leaving my family, my friends, my life in Venezuela and I was faced with something new and different different language, different culture, new friends, new place to live, etc. I can say this has been one of the strongest changes in my life that made e grow without anesthesia in too little time. Today I live alone, I cook, I do my laundry and I managed all my expenses. This is the first time that I am living alone and having my independence. I can alone say this is a unique and incredible experience. This opportunity that my parents are offering me has helped me to understand how difficult could be the life and if you dream for something you have to fight for it. For example, when I was at school or in college my bring was always reminding me to study or whatever, does not mean that I did not, but it is a typical economic consumption of mothers.Now that I am here studying to start a master in NYC, all the right of homework, studies, etc. it is totally on me. For anyone, this kind of life experience makes us grow up enormously and I appreciate every day in life than my parents could give me, because that is being changed me more and more as a person. In conclusion, it is difficult to write on paper all those experiences, which I have gone through and have changed me as a person. Each day that passes everyone live things that mark us forever, sometimes they are more noticeable than others. As my grandmother People never stop eruditeness no matter how old they are.

Kung-Fu Panda 2 Belonging

In the film Kung-Fu Panda 2, the extended metaphor of cozy Peace in the film symbolizes the need for a person to acknowledge their own weaknesses, their past and their faults, which conveys the enormousness of finding and accepting ones identity. Furthermore throughout the film, there are various scenes where wet droplets are dropping and flowing in slow motion, combined with flashbacks of the past, demonstrates the power of spiritual connections and nature. The importance of conk out and loving your family is also emphasised in Kung-Fu Panda 2.Through the protagonist, Pos, exploration of his true parentage, the power of habitual memories to influence the bonds between people is displayed. It is important to accept who yo9u are as it can affect where you belong and how you facial expression. When he questions his dad about his true parentage, saying he had a dream about his mother, his foster father, Mr. Ping, freezes and looks agitated, showing that he is scared that he will lose Po if the truth is revealed. Whenever Po questions his lineage, hapless music is played, making the audience feel sympathy for Pos turmoils. nevertheless after all the events that happens throughout the film, Po comes home back to Mr. Ping he says to him I know who I am now, I am your son, I love you dad. While this is happening, there is soft and happy music playing in the background, showing that even though they arent blood related, they are still happy together. This is true belonging. Even though they lead no blood relations, they are truly happy together and value severally others company, showing that they belong together. This relates to belonging and accepting your self.The importance of identity element in finding a role in society is emphasised heavily throughout the film. The film follows the growth of Po in his journey of achieving Inner Peace. In the film you see Pos adoration of other Kung Fu legends displays his own inner emotional danger and spiritual tu rmoil. This is also reinforced through the proficiency juxtaposition, shown through Pos fatness and Tigresss hardened self. The need for you to accept your true self in forming meaningful relationships is shown through this.It is shown through the dramatic irony of Pos insensitive notice I have to know, the hard-core wouldnt understand directed at Tigress, saying that she is unable to feel both physically and emotionally. The close-up shot of Tigresss saddened and hurt face combined with the sad non-diegetic music shape up incites the audiences sympathy of Po trying to find out about his own individuality with Tigress stopping him. Throughout the film you also hear the metaphor of Inner Peace used excessively.The phrase Inner Peace means to be spiritually and mentally at field pansy, with enough knowledge to take hold oneself strong when under great hardship and stress. Throughout the film, Po is plagued by nightmares of his past and his own insecurity compared to Tigress and t he others. In the beginning, Po witnesses Master Shifu moving a droplet of water all over his body without it disperse or breaking its form. When Po inquires how he did this, Shifu responds by saying Inner Peace. It is implying that having inner peace allows you to do things that are impossible, which is also shown when Po catches a cannon ball and throws it back.In the film, having inner peace symbolises that you have accepted yourself for who you are, complete with strengths and weaknesses. By having inner peace, it is saying that you can achieve things that you couldnt achieve sooner & to be able to find out where you truly belong. The director of this movie positions the audience to realise with Po through the demonstration of the fallibility of ones memory, which is shown through the flashbacks and dramatic devices used as Po lies to himself. Po couldnt accept his own self throughout the film, which draws in the audience to feel sorry and sympathise for him.The differing per spectives of Po and his companions are comically shown through his fights with them. However, the audience is positioned to support Po though the uses of Mise-en-scene, as pervade elements visual size are diminished whenever Po is in the screen. As Po zooms towards the audience and takes the plaza of the screen, it enables the audience to see things through Pos perspective. At the end of the film, Po is hailed as a hero & feels that he has finally found that he has been accepted by Tigress and the others. He finally feels that he belongs.

Blue Nile Study Questions

Marking Scheme Mid Semester Exams Lecturers Anthony Oboe S pool and Robert Amok-LIndsay Section A (40 Marks) Provide bypass and concise answers 1 excuse the term sustainable rivalrous advantage and wherefore it is so serious to a winning business dodge. (5 marks) Suggested Answer A comp whatever achieves sustainable war-ridden advantage when an sweet number or buyers prefer its point of intersections/services over those of rivals and when the basis for this p persona can be keep over time.Competitive advantage could stem from oblation impose expenses than competitors for equivalent benefits or providing unique benefits that to a greater extent than commencement a higher price. (3 marks) Sustainable competitive advantage is necessary for a firm to win in the market place. It is required for a dodge to deliver on strategic and financial objectives (2 marks) 2. Using ex gigantics curtly explain and state the impressiveness of each of the following a) strategic vision Strat egic vision represents the end that precaution seeks to take a firm.Fords vision A car in e actually garage Importance Give the organization a sense of direction Inform company personnel and other stakeholders what mana jewelent wants Its business to look worry Spur company personnel to action Provide managers with a reference point to (2. 5 marks for explanation and any 2 points menti onenessd as importance of strategic vision) b) Strategic delegacy Strategic mission of a firm focuses on its present business purpose. Strategic mission highlight the present products and services, types of customers served and how it intends to do that.Examples Beacon Books To inspire and equip business executives and entrepreneurs with essential information and intimacy they require for professional and personal growth Google To organize the worlds information and make it universally accessible and effectual Importance It focuses the business by identifying the boundaries of the current busine ss It distinguishes a firm from others and gives it an identity of its own. (2. 5 marks) (5 marks) 3. Explain the meaning and significance of each of the following a. Strategic conference use A strategic group is a cluster of firms in an industry with similar competitive approaches and market notes. Strategic group mapping entails plotting firms in n industry on a dickens-variable map using pairs of these differentiating characteristics e. G. Product line breadth, distri scarceion channel use, geographic coverage, price, quality etc. It helps firms to know their points in the industry versus their rivals It helps firms to know which competitors to focus on in their quest to make strategic moves It helps them to know which positions in the market or industry atomic number 18 traceive to players in the market. 2. 5 marks for explanation of strategic group mapping and any of the supra points mentioned) b. ) The talk terms power of suppliers Bargaining power of suppliers de oks the extent to which suppliers of inputs to competing firms in an industry atomic number 18 able to arrange the price, quality, quantity and even timing of supplies to these firms. The talk terms power of suppliers has an impact on the cost, profit self-aggrandizing businessman and a firms ability to satisfy its customers and for that matter its fighting. Powerful 4.Identify and briefly explain any two of the factors that influence the strength or intensity of competitive rivalry among an industry member firms. (5 marks) Factors Competitors argon active in making saucy moves to improve market standing and easiness slaying Slow market growth Number of rivals increases and rivals argon of equal size and competitive capability Buyer costs to switch brands atomic number 18 low pains conditions tempt rivals to use price cuts or other competitive weapons to boost volume e. . Perishable or seasonal A successful strategic move carries a big payoff Outsiders acquire weak firms i n the industry and use their resources to transform tonic firms into major market wrangleers (5 marks for any two of the above factors mentioned and explained) 5 Identify and briefly explain any two factors that lead to strong bargaining power on the mathematical function of suppliers. (5 marks)Industry members incur high costs in switching their purchases to alternative suppliers requisite inputs are in short supply Supplier provides a differentiated input that enhances the quality of performance of sellers products or is a valuable part of sellers production process There are only a few suppliers of a specific input Some suppliers terroren to integrate forward (5 marks for any two of the above factors mentioned and explained) strength and leverage of buyers. 5 marks) Buyer switching costs to competing brands or substitutes are low Buyers are large and can get concessions Large-volume purchases by buyers are important to sellers Buyer demand is weak or declining Only a few bu yers exists Identity of buyer adds prestige to sellers list of customers quantity and quality of information available to buyers improves Buyers have ability to postpone purchases until later Buyers threaten to integrate returning(prenominal) (5 marks for any two of the above factors mentioned and discussed) 7.Using examples explain the difference between a core competence, and a distinctive competence. A core competence is a well-performed internal action at law central to a companys battle and profitability. It tends to relate to a firms ability to perform activities that are critical for success in an industry e. G. A better after-sale service capability A distinctive competence is a competitively valuable activity a company performs better than its rivals.For example Toasts low cost, high quality manufacturing of automobiles Lean Production is cold superior to that of other automakers, (5 marks for explanation and establishing the difference between core competence and disti nctive competence) 8. What is benchmarking and wherefore is it a strategically important analytical tool? (5 marks) Benchmark focuses on cross-company comparisons of how certain activities are meliorate and costs associated with these activities. It looks at things such as purchase of materials, management of inventories, getting new products to the market and so on. 2 marks) Identify best and most efficient means of performing various value cooking stove activities Learn what is the best way to perform a particular activity from those companies who have demonstrated that they are best-in-industry or best-in-world at performing the activity Learn what other firms do to perform an activity at disdain cost Figure out what actions to take to improve a companys own cost competitiveness (3 marks for NY 2 points identified and explained) Section B (80 marks 1 . Analyze the competitive forces confronting stern Nile and other online retail jewelers.Do a five-forces analysis to support your answer. State the relative strength of each competitive force. Below is a representative five-forces model of competition for the online jewelry business Rivalry among online Jewelers?a curb to strong competitive force that is likely to intensify in the years ahead. Students should conclude that rivalry among bluish Nile and other online Jewelers is normal to moderate, but it is likely to grow ore intense (owing to the success that blueweed Nile is enjoying).Rivalry is centered on such factors as Price and value delivered to customers Selection and breadth/variety of product offerings Ability to sew and customization options The caliber and trustworthiness of the information/guidance provided to online shoppers (educational information, in-depth product information, access to professional grading reports, and so on) chassis/reputation Customer service User friendliness of web site?search functionality, ease of browsing through all the selections, finding and guessing th e information provided, etc.Refund and return policies Advertising and promotion?Much of the denote/promotion is being done online, but the online jewelry business is not one that is a heartbreaking user of TV, radio, and newspaper advertising on a regular basis. Word-of-mouth is a slightly big factor Most online jewelry competitors pursued either a differentiation strategy to try to dress out themselves apart or else tried to attract shoppers via the appeal of very low prices (which entailed employing a low-cost strategy).Some rivals cerebrate their efforts narrowly on particular jewellery items/product categories while others had broad reduce lines. Several factors were operative to affect rivalry among industry participants All rivals calculate to be actively and busily trying to attract jewellery shoppers to their websites, partly via online advertising and promotional initiatives (including search engine listings)?fresh strategic initiatives on the part of various riva ls heightens rivalry. Low switching costs on the part of buyers?it is simple for people shopping for jewellery online to locate and visit competitor web sites.Rivalry decreases when the rate of market growth rises? gross gross revenue of jewellery online seem o be suppuration briskly (with the sales increases coming at the expense of brick-and mortar jewelry retailers). There is reason to suspect that the online jewelry segment of the overall retail jewelry industry is in its infancy (an emerging business or industry in its own right) hence, online sales of Jewelry are likely to grow faster than sales of Jewelry in general?a condition which impart act to contain rivalry among online jewelers.Rivalry increases when one or more rivals are dissatisfied with their market position and launch moves to dramatise their standing at the expense of rivals. A case can be Dade that good-for-nothing Nile and most all of its online rivals are dissatisfied and thus are likely to make further moves to bolster their market standing, image, and sales. Rivalry increases as the product offerings of rivals be cum more standardized? many a(prenominal) of the online Jewelers seems to be offering shopper many of the same things? wide selection, customization, educational information, access to grading reports, and so on.We see the differentiation among online Jewelry rivals as growing smaller/ weaker, not larger/stronger?with the possible exception of reputation/image, where gritty Nile seems to be the standout attraction. Threat of entry?a moderate to strong competitive force benighted Niles success and growing reputation allow almost certainly lift out more competitors into online Jewelry sales. The barriers to entry into the online segment of the Jewelry industry are moderately The costs of developing a Web site. exploitation supply chain relationships Developing order fulfillment capability and achieving short delivery times Expenditures for advertising and promotion needed to draw visitors to a web site and build a trustworthy reputation/image. In addition, students should see that the pool of entry candidates is probably fairly rage?especially for brick-and-mortar retailers already in the Jewelry business. Hence, the entry threat in upcoming years should be viewed as fairly strong. There would seem to be ample opportunity for new entrants to gain a market foothold and to achieve a level of sales high to be profitable.But the longer a company delays entry, the harder it volition be to compete effectively against online Jewelers like Blue Nile that have built a clientele and that have formidable images/reputations. Competition from substitute sellers of Jewelry?a very strong competitive force. Obviously, Jewelry shoppers have many other options for purchasing Jewelry than from online retailers. Traditional brick-and-mortar Jewelry retailers have the lions handle of the market and currently are the retailers of choice for the big legal age of Jewelry shoppers. Hence, the competition that online Jewelers face from other Jewelry retailers is quite formidable.In addition, there are hordes of possible substitutes for Jewelry altogether (but most people are flimsy to see these alternatives as replete(p) substitutes). Consequently, students should conclude that substitutes for buying Jewelry online re a strong competitive force, given that Acceptable substitute sources for purchasing Jewelry are readily available and the prices charged by some of these substitute types of Jewelers are reasonably competitive Buyer costs to switch to substitute types of Jewelry retailers are relatively low Many consumers are familiar with and comfortable with buying Jewelry from other than online Jewelry retailers.The bargaining power and leverage of suppliers to the online Jewelry retailers and jeweler-supplier quislingism?a moderately strong competitive force, especially as encores the suppliers of infields/gems and other Jewelry items. S tudents should have a go at it that the suppliers of gems/diamonds/leery items have considerable bargaining power and leverage in determining the prices and terms at which they will supply their products.Yes, there are many alternative suppliers, and it would seem relatively easy for a it is in question(p) that suppliers compete aggressively with one another on price?in other words, switching suppliers is unlikely to lead to acquiring a particular gem of particular quality at a land price.There is no evidence in the case that suppliers of monads/gems compete with one another on the basis of price (indeed, with the exception of Blue Nile and other online Jewelers, there is little evidence that price competition is active in the market for fine Jewelry?that is, rival Jewelers are not aggressively trying to compete with one another by selling a diamond of given cut, clarity, grade, etc. At a light price than their rivals). Blue Niles lower prices stem from its lower costs of doing business, not from the fact that it obtains diamonds/ gems at lower prices than do traditional retail Jewelers.What is important for students to recognize here is that Blue Niles close elaboration with its diamond/gem suppliers has resulted in giving it a lower cost value chain as compared to traditional primary(prenominal) Street Jewelers. The distinctive feature of Blue Niles supply chain was its arrangements with leading diamond and gem suppliers that allowed it to display the suppliers diamonds and gems on its web site some of these arrangement entailed multi-year agreements whereby designated diamonds of the suppliers were offered to online consumers only at Blue Niles websites.Blue Niles suppliers delineate more than half of the total supply of high-quality diamonds in the U. S. Blue Nile did not actually purchase a diamond or gem from these suppliers until an order was placed by a customer this enabled Blue Nile to decrease the costs associated with carrying large inventori es and limited its risk of potential mark-downs. Other online Jewelers seem to have similar cooperative arrangements with their diamond/gem suppliers.These collaborative arrangements offer a sizable cost advantage over Main Street Jewelers?these cost- saving arrangements put added competitive pressure on traditional topical anaesthetic anesthetic Jewelers because such collaboration (and the resulting lower cost business model) puts them t a cost disadvantage. The bargaining power and leverage of Jewelry shoppers?a weak competitive force Individuals have little power to bargain for a lower price on the Jewelry items they are looking to purchase (except perhaps in the case of very expensive items where some price haggling is often fairly normal).Individuals can, of course, choose to buy or not buy at the marked price but no one separate is usually in a position to enter into direct negotiations over the terms and conditions under which he or she will purchase a diamond ring or othe r Jewelry item from an online retailer. Any individual an certainly opt to buy from one retailer rather than another, but this does not equate to bargaining and exerting leverage.Conclusions concerning the overall strength of competitive forces Competitive pressures in online Jewelry retail are strong but not overwhelming so (the best evidence for this is Blue Niles record of attracting new customers and growing its sales at a rapid clip?a convincing sign that it is able to successfully contend with the prevailing competitive forces). Currently, we see competition from substitute types of forces.The entry of new competitors could also prove to be significant, if one or more f the new entrants have a well-recognized and trusted brand image and if such entrants opt to price their products competitively versus the prices charged by Blue Nile. Moreover, while competition is fairly strong, it is not so strong as to prevent companies like Blue Nile from being profitable. The online Jewel ry retailing portion of the Jewelry industry is rather attractive from the standpoint of promising growth and attractive long-run profitability?Blue Nile is demonstrating that its business model and strategy are quite attractive.This is the big reason why new entry can be expected. But online sales of fine Jewelry is likely to rest a relatively small fraction of total sales of fine Jewelry for years to come?traditional brick-and-mortar local jewelers are not going to be driven out of business by online Jewelers in the foreseeable future. (5 Marks for each point well discussed with the appropriate verdict or demonstration on each competitive force) 2. Do a SOOT analysis of Blue Nile. What are mainstay conclusions you can draw about the its situation?Blue Niles Resource Strengths and Competitive Assets the current market leader in the online retail Jewelry segment by a wide margin abdominal aortic aneurysm coggle known brand name and reputation than rivals AAA first-rate strategy and business model AAA broad and attractive product line from customers to choose from AAA user-friendly web site with good search functionality and very good educational information A sizable and competitively potent cost advantage over traditional local Jewelry stores due to lean operating costs and a cost-effective supply chain Its collaborative partnership arrangements with important diamond/gem suppliers Good product customization and order fulfillment capabilities (core competencies) Blue Niles ability o grow sales with very little incremental capital investment Blue Niles Resource Weaknesses and Competitive Liabilities Limited brand name recognition?many shoppers for fine Jewelry have never heard of Blue Nile Limited financial resources relative to big and better-known retail Jewelry chains There is nothing proprietary about Blue Niles strategy and business model?both are subject to imitation by rivals Market Opportunities Geographic involution?entry into the markets of fo reign countries Lots of room to grow the business by attracting customers away(predicate) from traditional local Jewelry stores in the U. S. ?Blue Nile still has such a relatively small market share of the total market for fine Jewelry in the U. S. That it can continue to employ its current strategy for many years. The more that the word spreads about Blue Niles attractive prices and quality the more it stands to steal away customers from traditional local Jewelers.Product line expansion External Threats to Blue Niles Future Well-Being The entry of more online Jewelry rivals that opt to employ much the same strategy and business model?especially if these new entrants should be retailers that have a brand name that is more widely recognized and trusted than Blue Niles. Diamond/ gem suppliers either become less willing for Blue Nile to display their inventories on Blue Niles web site or decide not to renew their multi-year agreements with Blue Nile whereby certain designated diamonds in their inventories are offered to online consumers only at Blue Niles websites. (Blue Niles suppliers represented more than half of the total supply of high-quality diamonds in the U. S. much(prenominal) numbers of people shopping for fine Jewelry are very leery of buying fine Jewel online and thus are not likely to ever be customers of Blue Nile Key Pointed and Conclusions Blue Niles strategy, business model, resource strengths, and competitive capabilities put it in a very strong market position to succeed in the online retail Jewelry business in the upcoming years?it is easy to understand why the company has been extremely successful in growing its sales over the past some(prenominal) years. Blue Nile would seem to have a sustainable cost advantage over traditional brick-and mortar retailers of fine Jewelry. Blue Nile has no resource weaknesses that make it highly vulnerable to competitive attack from local Jewelers.

John Stuart Mill Essay

The Indian value revenue Structure is quite elabo pasture, with tripping distinction in permit between primaeval, conjure and local governances. The appraisees levied by the Central regimen activity ar on income ( primeval(a) than evaluate on agriculture income which would be levied by the advance establishment), customs duties, central strickle and service revenue income. The State government levies Value Added task (VAT), barters evaluate income in submits where VAT is non applied, stamp tariff, state coin, land revenue and evaluate on professions. Local bodies levy task on property, octroi and for utilities kindred water supply, drainage etc.In the last 10 to 15 course of instructions, revenue wreakation in India has been subject mattered to signifi fuckingt reforms. The tax range have been revised and tax law of natures have been modified. Since April 1, 2005 m two State political sciences in India have replaced the sales tax with VAT. Ind ian Tax Structure After Independence The finale after Independence was quite challenging for the tax planners. A huge black economy stigmatize in both honorariumable to instant World War and the increase in economic action after independence. Savings and investment were encouraged through the various taxation laws by the way of incentives. on that point was a have for generating huge get along of revenues to fund the economic growth of the country. The tax department took grand cargon to plan the tax structure non only with the aspect to widen the income tax base, only when also to look for alternate taxes and to eradicate tax scheme . The department was severely tested out-of-pocket to the blue volumes of work. Some of the prominent taxes that came into existence were Business clams Tax (1947) Capital Gains (1946-48 to 1956) Estate handicraft (1953) riches Tax (1957) Expenditure Tax (1957) Gift Tax (1958).To check the growth of black money, high denomination notes were demonetized in 1946. The Income tax practise was re modified in 1961, replacing the outdated law of 1922. Income Tax Structure Post Liberalization The wave of tax reforms which started across the world in the guerrilla half of 1980s found its way into India. As part of its policy of liberalization, India introduced tax reforms in the 1990s. The reforms introduced in the Indian tax structure be different in comparison to another(prenominal) countries.The tax reforms in India took place independent of disguiseference from some(prenominal)(prenominal)(prenominal) external multilateral agency un a interchangeable(p) some other countries. But the tax reforms took place in much(prenominal)(prenominal) a way as to ensure its adhesion to the prevailing internationa hear trends. During the initial stages of reforms, the restructuring of the tax structure took place with a enchant to increase nest egg and use the increased savings towards investment, to bring in equita ble distri scarceion of income and to rectify the disparities due to oligopo dipic grocery store that existed due to co existence of both private and public sector.The tax structure reform in India can be used as an example for many developing countries that argon in the comparable path of development, due to the bad size of the country and the disproportion in the socio economic condition across the country. lease Tax bring tax is the tax which is supercharged directly on the tax payer. For e. g. property tax and income tax. In other words direct tax is that tax that is deducted from ones salary. Direct revenue in India Direct taxation in India is taken care by the Central Board of Direct Taxes (CBDT) it is a division of Department of revenue at a lower place Ministry of Finance.CBDT is governed by the revenue act 1963. CBDT is attached the assurance to create and control direct taxes in India. The or so all important(p) function of CBDT is to manage direct tax law pla y alonged by Income Tax department. In India the tax structure is split up amongst the central government and state government. The central government levies taxes on income, custom duties, central scrub and service tax. While the state government levies tax like state excise, stamp duty, VAT (Value Added Tax), land revenue and professional tax. Local civic bodies levy tax on properties, octroi etc.Capital gains tax, mortalal income tax, tax on corporate income and tax incentives all come under the purview of direct tax. Direct taxes are charged on the fanny of lodgential status and not on the basis of citizen transfer. The assessee are charged based upon the following factors resident physician Resident but not familiar resident. Nonresident. Direct Taxes Before Reform They had a major shock absorber on economic policies, creation of savings and the trend of investment. There was no proportion in toll of the impact of direct taxes on the economy and there relative shar e in summarise tax revenues.The system of direct taxes was very much complex and inefficient because of the combination of high marginal judge of somebodyal income and wealth taxation and high order of corporate network. The corporate tax was pretty high. It leads to large scale evasion. Members Of Parliament and Central Government Ministers get comparatively low salaries, but they are given a sitting allowance which is not taxable. Ministers, MPs and other high ranking government officials get government allocated accommodation, where the charges are pretty less in comparison to the prevailing trade rate. issue in Direct Tax appealingness during the Financial Year 2008-09 Net direct tax collection during the fiscal 2008-09 stands at Rs. 338, 212 crore, up from Rs. 312, 202 crore during 2007-08, registering a growth of 8. 33 percent. Growth in Corporate Taxes was 10. 84 per cent, slice in-person Income Tax (including FBT, STT and BCTT) grew at 9. 09%. Despite economic slow-d own and substantial relief to noncorporate taxpayers, direct tax collections exceeded the earlier years collection by about Rs. 26, 000 crore. Growth In Direct Tax Collection During The Financial Year 2009-2010.The net direct tax collections grew by 5. 77 per cent during the first two months of the current fiscal (2009-2010). It was Rs 24,158 crore compared to Rs 22,840 crore at the uniform time last year. Corporate tax grew at5. 56 per cent (Rs 8578 crore against Rs 8126 crore), while personal income tax (including FBT, STT and BCTT) grew at 5. 92 per cent (Rs 15,559 crore as against Rs 14,690 crore0. Overall recall outgo during the period increased by 26. 19 per cent (Rs 11,375 crore as against Rs 9014 crore)while refunds to non corporate taxpayers grew by 61.7 per cent (Rs 2,149 crore against Rs 1,329 crore). Corporate Tax A company has been defined as a juristic person having an independent and separate legal entity from its shareholders. Income of the company is computed an d assessed separately in the pass on of the company. However the income of the company which is distributed to its shareholders as dividend is assessed in their undivided hands. Such distribution of income is not treated as expenditure in the hands of company, the income so distributed is an appropriation of the profits of the company. dutiable Corporate Income The tax levied on a companys income is based on its legal residence. Companies of Indian origin are levied tax in India, while world-wide companies are levied tax on earnings from their Indian operations. For International companies royalty, interest, gains from sale of capital assets inwardly India, dividends from Indian companies and fees for technical services are all treated as income arising in India. Tax On Distributed Profits Till 1997, a company was not required to pay any income tax on the amount of dividends declared, distributed or salaried by such company.But such dividend was included in the income of the sh areholders under the passing play income from other sources. The finance act 1997 brought about changes to the rule. A) Tax On Distributed Profits Of The Domestic Company The interior(prenominal) company would be required to pay additional income tax on any amount declared, distributed or paid by such company by way of dividend (be it interim or otherwise) on or after 1-06-1997,be it from current or accumulated profits. Such additional income tax shall be payable 10 per cent of the amount so distributed.Even if no income tax is payable by the company on it total income, the additional tax would have to be paid. B) Exemption Of Dividend In The Hands Of Shareholders In view of the income tax now payable by the domestic company, any dividends declared, distributed or paid by such company, on or after 01-06-1997 shall be exempt in the hands of the shareholders. Time limit for stick by of additional income tax Such additional tax will have to be paid by the principal officer of the d omestic company at bottom 14 days from the date of a) Declaration of any dividend. b) Distribution of any dividend.c) honorarium of any dividend, whichever is earlier. extra income-tax is not allowed as rebate The company shall not be allowed any conditional relation on grievance of such additional income tax under any purveys of the income tax act. Indian Budget 2008 Indian Corporate revenue Minimum Alternate Tax To wipe out the ambiguity on adjustments relating to tax entries in the profit and loss account, it is proposed that the book profits be increased by an amount of dichlorodiphenyltrichloroethane paid, amount of deferred tax paid and deferred tax provision debited to Profit and Loss Account.Dividend Distributing Tax In order to overcome the domino effect of DDT, it has been suggested that any dividend acquire by a domestic company (C1) during any financial year from its subsidiary (C2) shall be allowed to be deducted from dividend to be declared/distributed/paid by C1, to calculate DDT, if the dividends so stock by C1 had been scrutinized to payment of DDT by C2. At the same time C1 must not be a subsidiary of any other company.Business Income The Budget 2008 has proposed have a weighted deduction of 125% with respect to any sum paid for scientific research to a domestic company doing scientific research and development. To extirpate multiple deductions, it has been proposed some Indian companies incurring the expenses would not be able to use the weighted deduction of 150 per cent as prescribed under the provisions of the Act. Income Tax In India Income tax in India is levied by the Central government and is monitored and controlled by Central Board OF Direct Taxes under Ministry of Finance in allay with the provisions of the Income Tax Act.Income earned in a given financial year is subject to tax as per the rates prescribed for that year. A financial calendar is from April 1 to March 31 of the following year. India has adopted the resident ial form of tax system. It means tax payers will be divided into residents or non residents. A tax payer can also be classified as ordinary residents. residential Status An individual is resident in India if he is in India in the tax year for 182 days or more(prenominal) or 60 days or more (the period of 60 days stands changed to 182 days or more for Indian citizens or persons of Indian origins on a revenge to India and also for citizens of India who leave India for employment abroad as member of a crew of an Indian ship) during the tax year, and an aggregate of 365 days or more during the four years preceding the tax year. An individual who does not satisfy the above conditions is a non-resident. A resident is not ordinarily resident in India in any tax year if he .Has been non-resident in India in nine out of the 10 precedent years preceding that year or Has during the previous seven years, preceding that year, been in India for a total period of 729 days or less. Tax mogul based on status Taxability Based On Status Residential Status Indian Sourced Income Foreign Sourced Income Resident Taxable In India Taxable In India Resident but not ordinarily resident Taxable In India Not Taxable In India Non resident Taxable In India Not Taxable In India Heads Of Income Income can be divided into five categories.The income that falls within the tax component is disclosed in line with rules for a occurrence head and then cumulated to catch the aggregate income to be taxed. But losses under certain categories cannot be cumulated with income gained under other categories. Salaries It covers those monetary gains that are obtained for services performed and would include wages, pension, fees and commission . Standard deduction is taken from the salary and the amount of deduction depends upon the income received.Income From House property It involves income earned by renting residential and commercial property. Only two let deductions are allowed while calculatin g income. Profits And Gains From Business Or Profession It covers monetary benefits gained from business or profession minus the permissible deductions, against the revenue earned. Capital Gains It passels with gains due to transfer of assets. The duration of holding de bourneines the mixed bag of the asset, which then decides the method of taxation.Capital assets held for 36 months (12 months in case of shares/securities) are taken as pitiful term assets, while all other capital assets are taken as long term capital assets. Long term assets have the advantage of lower rate of tax. Income From Other Sources It is the remaining family of income and takes care of all income not covered by any kin. Foreign Nationals The tax law in India allows for exemption of income earned by foreign nationals for services provided in India, under certain condition earnings from a foreign slip inprise not conducting any business in India, provided the individuals hobble in India does no t exceed 90 days and the payment made is not deducted in compute the income of the employer Remuneration received by a person employed on a foreign ship provided his stay in India does not exceed 90 days Remuneration of foreign diplomats, consular provide, calling officials and their staff and family and Income of an employee or consultant of a government approved foreign charitable institutions. hire from an International unit not having any business in India on condition that the individual does not reside in India for more than 90 days and the remuneration made is not subtracted in calculating the income of the employer. Payment obtained by a person working on an International ship under condition he does not reside in India for more than 9 days. Payment for foreign diplomats, consular staff, trade officials and their staff and family and Earnings of an employee or consultant of a government approved foreign charitable institutions.India Budget 2008 soulfulnessal Taxation ra w material Tax Rates Income (INR) Up to 150,0000 150,001-300,000 300,001-500,000 Above Tax Rate Nil 10% 20% 30% *Basic exemption for women and senior citizens will be INR 180,000 and INR 225,000 respectively. Wealth Taxation In India The wealth taxation in India is known as the wealth tax act, 1957. It applies to all the citizens of the country. It is one of the most important direct taxes. It is paid on the property possession benefits. Till a person retains the ownership of a property, he or she has to pay wealth tax based on the prevailing market rate.Even if the property is not yielding any income, Wealth tax would have to be paid. Payment Procedures Of The Wealth Tax In India An Assessee is one who pays the wealth tax. An assessee can belong to any of the following categories A Company. A Hindu undivided family. An association of Persons or a Body of Individuals. Non corporative taxpayers. A dead persons legal re put inative, the executor or administrator. A non resident s agent. For a Hindu Undivided Family the tax is considered on the income derived from joint family collections.But for a non-corporative taxpayers, whose account is audited they have to pay the wealth tax fit to the existing tax rate. Chargeability To Wealth Tax In India One of the main factors for a person to pay the wealth tax in India is the persons domicile status. According to the act, the domicile status of the assessee and the domicile status of the same needed for payment of the Income Tax must remain similar. Another factor based on which wealth tax is computed is the status of the assessee, whether he is a citizen or a non citizen.For citizens the wealth of the person within India is taxed, while for non citizens the wealth of the person within India is taxed, while the wealth located outside India is not taxed. Assets On Which Wealth Tax Is Charged The assets on which wealth tax is chargeable in India are Residence like guesthouse, residential house, urban farmhou se and commercial property. Automobile for personal use. Precious items like jewelry, bullion, furniture, utensils. Yachts, boats and aircrafts used for non commercial purposes.urban land under the authority of municipality or cantonment board having a population of, 10,000 and more. If the cash in hand is more than Rs 50000 for individuals and Hindu Undivided Families. verifying tax Charge levied by the State on consumption, expenditure, privilege, or right but not on income or property. customs duty duties levied on imports, excise duties on crossroadion, sales tax or value added tax (VAT) at some stage in production-distribution process, are examples of indirect taxes because they are not levied directly on the income of the consumer or earner.Since they are less obvious than income tax (because they dont show up on the wage slip) politicians are tempted to increase them to generate more state revenue. Also called consumption taxes, they are regressive measures because they ar e not based on the ability to pay principle. corroborative Tax System India Indirect Taxes Pre Reforms The indirect tax structure was extremely unlogical between the reforms. The Constitution gives the permission to levy a multitude of indirect taxes.But the most important ones are customs and excise duties charged by the Central government and sales tax excepting inter state sales tax to be charged by the state government. The indirect taxes levied by the nubble like customs, excise and central sales tax and the major indirect taxes levied by the states and civic bodies like passenger and goods tax, electricity duty and octroi when taken together did not present a rational system. Indirect Taxes Post Reforms Even post reforms, the indirect tax regime in India is still in the early stages of growth. Both the Central and State governments charge a multitude of indirect taxes. The central government charges tax on goods at the point of import (Customs duty), prevarication ( scra pe up duty), inter state sales (Central sales tax or CST) and on provision of services (Service tax). The state governments charge tax on goods sold within the state (Sales tax/Value Added Tax or VAT), and on the goods that enter the state (Entry tax).In the present scenario corporate would have to analyze the tax cost involved in a transaction, have plenty backup documentation to support their tax positions and keep looking for ways for tax maximization. India Budget 2008 Indirect Taxes As per the Ministry Of Finance there has been significant development in planning for introducing the goods and services tax (GST) from April 1 2010. As a first step the rate of central sales tax (CST) is under proposal to be decreased to 2 per cent from April1 2008.The general rate of central value added tax (CENVAT) has been decreased from 16 per cent to 14 per cent across all goods. Custom Duties Customs regulation in India is through the Customs act. The Customs act came into existence in 196 2 at a time when the clear Quota Permit Raj system existed in the country. It came into existence to check illegal imports and exports of goods. All imports into the country would be charged a duty, to give protection to the Indian industries and to check the amount of imports with a view to secure the alternate rate of the country.Customs duty on goods imported or exported from India are levied according to the Tariff Act 1975. To monitor imports and exports, the Central government has the authority to inform the ports and airports for the unloading of the imported goods and loading of the exported goods, the location for clearance of goods imported or exported, the routes by which above goods may pass by land or midland water into or out of Indian ports. According to the custom laws, the following are the various types of duties which can be charged.Basic transaction As the name suggests, it is the normal duty charged under the Customs Act. Additional duty This duty is levied under section 3(1) of the Customs Tariff Act and is equal to excise duty levied on a like product manufactured or produced in India. Anti fling Duty International sellers may at times export goods into India at prices which would be less than the prices they would be charging in their domestic market. The reason for this is to capture the Indian markets, which is against the interest of the Indian industry.This economic phenomenon is called chuck out. To avoid dumping the Central government may charge additional duty equal to the margin of dumping on such articles provided the goods have been sold at less than normal price. Countries which are signatories to the GATT or countries with Most prefer Nation Status cannot be charged dumping duty. India Budget 2008 Custom Duty The peak rate of basic customs duty (BCD) on all agricultural products is 10 per cent. For certain industries, customs duty has been reduced.For project imports the duty has been reduced from 7. 5 per cent to 5 per cent. In place of sales tax/value added tax (VAT) the additional duty of customs at 4 per cent has been induced on power generation projects. A Countervailing Duty (CVD) of 1 per cent has been charged on mobile phones. biramous Taxation Relief A condition in which two or more taxes may need to be paid for the same asset, financial transaction or income is known as double taxation. It mainly takes place due to the overlapping of the tax laws and regulations of different countries.Thus, double taxation occurs when a taxpayer is charged income tax, both at his country of residence as well as in the country where the income is generated. Taking into account the laws of income tax in India, a non-resident becomes liable to tax payment in India, given that it is the place where the income is generated. Moreover, he has to additionally bear the burden of tax payment in his own country, by virtue of the cellular inclusion of the same income in the total world income, which forms th e tax base of the country where he resides.To effectively deal with the problems related to double taxation, Central Government, under Section 90 of the Income Tax Act of1961, has been certified to enter into Double Tax Avoidance Agreements (DTAA) with other countries. These agreements are meant to alleviate various problems related with double taxation. So far, India has entered into Double Taxation Avoidance Agreements with 65 countries, including U. S. A, Canada, U. K, Japan, Germany, Australia, Singapore, U. A. E and Switzerland. The tax treatises offers relaxation from double taxation, by providing sacking or by providing credits for taxes paid in one of the countries.Under Section 90 and 91 of the Income Tax Act, relief against double taxation in India is provided in two ways Double Taxation Relief In India Double taxation relief in India is of two types colored relief and Bilateral relief. Unilateral Relief Under Section 91, Indian government can ease an individual from bu rden of double taxation, irrespective of whether there is a DTAA between India and the other country relate or not, under certain conditions. Cases where a person enjoys double taxation relief as per the slanted relief scheme are If the person or company has been a resident of India in the previous year.If the person or company has paid income tax under the laws of the foreign country. The same income should be gained and received by the tax payer outside India in the previous year. The income should have been taxed in India and in a country with which India has no tax accordance Bilateral Relief Under Section 90, Indian government provides protection against double taxation by entering into a mutually agreed tax treaty (DTAA) with another country. Under bilateral relief, protection against double taxation is provided either by completely avoidance of overlapping tax or waiving a certain amount of the tax payable in India.Excise Duty Central excise duty is an indirect tax whi ch is charged on such goods that are manufactured in India and are meant for domestic consumption. The taxable fact is manufacture and the liability of central excise duty arises as soon as the goods are manufactured. The tax is on manufacturing, it is paid by a manufacturer, which is then passed on to the customer. The term excisable goods means the goods which are specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act 1985. The term manufacture refers to any process cogitate or supplementary to the combination of a manufactured product. Which is specified in relation to any goods in the Section or Chapter Notes of the First Schedule to the Central Excise Tariff Act 1985 as amounting to manufacture or Which in relation to the goods specified in the Third Schedule involves packing or repacking of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption o f any other treatment on the goods to render the product marketable to the consumer.Three different types of Central Excise Duties exist in India. They are listed below Basic Excise Duty In India Excise Duty, imposed under section 3 of the Central Excises and salt Act of1944 on all excisable goods other than salt produced or manufactured in India, at the rates set forth in the schedule to the Central Excise tariff Act, 1985, falls under the category of Basic Excise Duty In India. Additional Duty of Excise Section 3 of the Additional Duties of Excise Act of 1957 permits the charge and collection of excise duty in respect of the goods as listed in the Schedule of this Act.This tax is shared between the Central and State Governments and charged instead of Sales Tax. superfluous Excise Duty According to Section 37 of the Finance Act, 1978, Special Excise Duty is levied on all excisable goods that come under taxation, in line with the Basic Excise Duty under the Central Excises and Sal t Act of 1944. Therefore, each year the Finance Act spells out that whether the Special Excise Duty shall or shall not be charged, and eventually roll up during the relevant financial year. India Budget 2008 Excise Duty The general rate of CENVAT has been brought down from 16 per cent to 14 per cent.The CENVAT on many goods like cars, compose paper, printing paper and packing paper, drugs and pharmaceuticals, water filtration and purification devices, pan masala not containing tobacco etc have been decreased. For goods like anti AIDS drugs and bulk drugs, packaged tender coconut water, tea and coffee mixes, specified infrigidation equipment, etc have been exempt from excise duty. For packaged software the duty has been increased from 8 per cent to 12 per cent. The duty of 1 per cent on National Calamity and Contingent Duty has been imposed on mobile phones. Permanent Account Number (genus Pan)Permanent Account Number or PAN is issued by the Income Tax Office of India, to all those who are required to pay income tax in the country. Thus, taxpayers whose income is taxable are issued a Permanent Account Number, which is similar to the Social Security Number issued in United States to citizens and other legal residents. So, PAN in India is nothing, but a national identification matter. The main purpose of allotting PAN card is to outline the monetary transactions of individuals and to avert any sort of tax evasion by tax payers. aside from keeping a track on the variousfinancial dealings of a person, a PAN is also required for many other important activities. As every individual is assigned a unique, national and permanent number as his/her PAN, the number is required while disruption an account, applying for a phone line, receiving salary or other professional fees. Thus, it becomes an authentic document, proving the identity of the individual. The PAN of a person remains the same even if there is residential change of address from one state to another. Each individual entitled to a Permanent Account Number receives a PAN card, wherein the number is mentioned.The PAN follows the following structure XXXXX1111X. The first five characters are letters the next 4 are numerals, and the last character is again a letter. A Permanent Account Number that doesnt follow this pattern is deemed as invalid. Moreover, the fourth character of the PAN is one of the following, depending on the type of assessee who is allotted the number. C Company P Person H Hindu Undivided Family (HUF) F Firm A Association of Persons (AOP) T AOP (Trust) B Body of Individuals (BOI) L Local Authority J Artificial Juridical Person G GovernmentIn addition, the fifth character of the PAN is the first character in the epithet of the assessee. Though PAN is generally issued to individuals to keep track of the tax payment, it can however also be issued to non-taxpayers in India. Sales Tax In India Sales Tax in India is a form of tax that is imposed by the government on the sale or purchase of a particular commodity within the country. Sales Tax is imposed under both, Central Government (Central Sales Tax) and State Government (Sales Tax) Legislation. Generally, each state follows its own sales tax act and levies tax at various rates.Apart from sales tax, certain states also imposes additional charges like works contracts tax, turnover tax and purchaser tax. Thus, sales tax acts as a major revenuegenerator for the various State Governments. Sales tax is an indirect form of tax, wherein it is the responsibility of the seller of the commodity to collect and recover the tax from the purchaser. Generally, sale of imported items and sales by way of export are not included in the range of commodities which requires payment of sales tax. Moreover, extravagance items (like cosmetics) are levied heavier sales tax rates.Central Sales Tax (CST) Act that falls under the direction of the Central Government takes into account all the inters tate sales of commodities. Thus, sales tax is to be paid by every dealer on the sale of any commodity, made by him during inter-state trade or commerce, irrespective of the fact that no liability to pay tax on the sale of goods arises under the tax laws of the appropriate state. He is to pay sales tax to the sales tax authority of the state from which the gesture of the commodities commences.However, from April 01, 2005, most of the states in India have supplemented sales tax with a new Value Added Tax (VAT). The blueprint of VAT executed by State Governments is applied on each stage of sale, with a particular apparatus of credit for the input VAT paid. VAT in India can be classified under the following tax slabs 0% for essential commodities 1% on gold ingots and expensive stones 4% on industrial inputs, capital merchandise and commodities of mass consumption 12. 5% on other items Variable rates (state-dependent) are applicable for petroleum products, tobacco, liquor etc.Serv ice Tax in India Constitutional render Article 265 of the Constitution stresses that no service tax in India shall be charged or collected other than by the concerned authority. Schedule VII divides this subject into three different sections Union list (only Central government has power of legislation). State list (only State government has power of legislation). Concurrent list (both central and state government can pass legislation). An amendment (95th amendment) in 2003 was made to enable the Central government to decide the method of charging service tax and the means of collection of proceeds by the central government and state government.Subsequently a new article 268 A has been introduced for levy of service tax by Central government. Creation Of DGST The department of Director General (Service Tax) was created in 1997 to handle the huge workload resulting due to the increasing importance of service tax. The Director General (Service Tax) is in charge of the department an d his role and authority are .