LEGAL TECHNOLOGY ISSUES Dissertation Example | Topics and Well Written Essays - 16250 words

LEGAL TECHNOLOGY ISSUES - Dissertation Example v City and Hackney HA [1997] 4 All ER 771 British Chiropractic Association (BCA) v Singh [2010] EWCA Civ. 350 Director of Public Prosecution v David Lennon [2006] EWHC 1201 Ellis v DPP [2001] EWHC Admin Gregg v Scott [2005] 2 AC 176 Hubbard v Vosper [1999] 1 W.L.R. 605 Loveday v Renton (No 2) [1992] 3 All ER 184. 15 [1995] 2 All ER 155. 16 Mahfouz & Ors v Ehrenfeld & Anor [2005] EWHC 1156 (QB) Pro Sieben Media AG v Carlton UK Televisions Ltd [1999] 1 W.L.R. 605 R v George F Cole & Stanislaw Frankowski R v Cambridge Health Authority ex p [1995] 6 MLR 250 R v Bedworth, Unreported - 18 March 1993 R v Cropp [1991] 7 CLSR 168 R v Delamare (Ian) [2003] EWCA R v Gold & Schifreen [1987] 1 QB 1116 (CA), aff'd [1988] AC 1063 (HL) 26 R v Vallor (2004) 1 Cr App R (S) 54 Re B [2002] 2 Re ML (Use of Skype Technology) [2013] EWHC 2091 (Fam) Sayre v Moore (1795) 1 East's 361 Bibliography - Books - Andrew Murray, Information Technology Law: The Law and the Society (Oxford University Press 2010) Avery G, Law and Ethics in Nursing and Healthcare (Sage 2012) Bently L, Suthersaenen U & Torremans P, Global Copyright: Three Hundred Years since the Statute of Anne (Edward Elgard Publishing 2010) BMA Medical Ethics Department, Everyday Medical Ethics and Law (John Wiley & Sons 2013) Brayne H & Carr H, Law for Social Workers (Oxford University Press 2012) Bureau of National Affairs, The United States Patents Quarterly (The University of California, 2011) Burton F, Family Law (Routledge 2012) Clough J, Principles of Cybercrime (Cambridge University Press 2010) Cole G F & Frankowski S, Abortion and Protection of the Human Fetus (Martinus Nijhoff Publishers 1987) Colston C & Galloway J, Modern Intellectual Property Law (Third edition, Routledge 2010) Cretney S M, Family Law in the Twentieth Century (Oxford University Press 2003) Deazley R, Rethinking Copyright: History, Theory and Language (Edward Elgard Publishing 2006) Dr. K.Jaishankar and Halder, D, Cyber Crime and the Victimisation of Women: Laws, Rights and Regulations (Idea Group Incorporation 2011) Dr Lily Srivastava, Law and Medicine (First edition, Universal Law of Publishing 2010) Duguenoy P, Jones S& Blundell B G, Ethical, Legal and Professional Issues in Computing (Cengage Learning EMEA 2008) Fadia A, An Unofficial Guide to Ethical Hacking (Second edition, Macmillan 2006) Fafinski S, Computer Misuse: Response, Regulation and the Law (Routledge 2013) Ghosh S & Tumini, E, Cybercrimes: A Multidisciplinary Analysis (Springer 2010) Gillies A, The Clinicians Guide to Surviving IT (Radcliffe Publishing 2006) Hare, I & Weinstein J, Extreme Speech and Democracy (Oxford University Press 2010) Harley D, Slade R & Gattiker U E., Computer Viruses Revealed (10th Edition, Dreamtech Press 2002) Helen C, Jennifer & Dawn (2008) New Perspectives on Bullying (Open University Press 2008) Jones R, Oxford Text Book of Primary Medical Care (Second edition, Oxford University Press 2005) Khan M & Robson M, Clinical Negligence (Cav endish Publishing 2001) Lloyd, I J., Information Technology Law (Oxford University Press 2011) Lloyd, L J, Introduction to Policing and Police Powers (Psychology Press 2005) Murray A, Information Technology Law (Oxford University Press 2013) O’Grady J, Dobbs-Smith I, Walsh L& Spencer M, Medicines, Medical Devises and the Law (Cambridge Univer

Shanghai University of Finance and Economics Essay Example for Free

Shanghai University of Finance and Economics Essay 1. Introduction Britvic Soft Drinks has a long and rich history. At first this company was then little more than a home business run from a chemists shop. Soon the company was producing all kinds of originally concocted soft drinks. It was only in 1949 that the Britvic brand was formally launched into the marketplace. Following the Second World War, Britvic went from strength to strength. In 1971, the British Vitamin Product Company formally changed its name to Britvic. Now, Britvic has two branded soft drink business which  supplies wide range of products. But Britvic has taken a hit, they improve position. Through marketing campaigns and drench brains campaign, including TV adverts and establish. It gives brand a great support and fit with the personality of the brand. Britvic increases market share and grow consumer awareness of its brands. Via fast moving and use different campaigns in various market. But Britvic also have some negative, for example the main consumer groups are young people. The old man Pay more attention to health. So Britvic need in keep original strength, for more consumer groups make action. Britvic places strong emphasis on brands and creating brand loyalty. They plan to launch a Tango, designed to attract older consumers. To expand consumption groups and have more benefits. 2.0 Key characteristics of the marketing concept 2.1 Marketing â€Å"Marketing is the process of communicating the value of a product or service to customers. Marketing might sometimes be interpreted as the art of selling products, but selling is only a small fraction of marketing. As the term Marketing may replace Advertising it is the overall strategy and function of promoting a product or service to the customer. † (Source: http://en.wikipedia.org/wiki/Marketing) Other marketing definitions are mentioned in the book and PPT is: â€Å"Selling goods that do not come back to customers who do at a profit which satisfied shareholders using means which satisfy other stakeholders.† (Source: SQA, 2006) â€Å"Marketing is process by which individuals and groups obtain what they need and want through creating and exchanging products and value with others.†(PPT) From those three definitions I think marketing is an activity. Marketing activities and strategies result in making products available that satisfy customers while making profits for the companies that offer those products. Marketing is delivered to the client satisfaction profit through the conversion. 2.2 Three key characteristics of the market concept The company should identify and define customer needs and wants as well as their expectations. All goods and services produced by the firm must satisfy the customer needs. Then they will keep returning as a frequent caller and purchase more goods. All departments, functions and sections of the business  must work together to meet the main objectives of the organization. You should let your employee satisfaction of their salary, and provide good working conditions, so that they will continue to work hard. Must follow government’s laws and pay taxes to create honesty. Marketing concept assumes that profit can only be achieved when customers are satisfied. The customers are entitled to a reasonable product for a reasonable price, while the firm is also entitled to a reasonable profit for a reasonable product. And company must be enough profit made to keep the business in operation. To ensure these characters, a successful company can be formed. 3.0 Britvic’s micro and macro environment A collection of companies that carry out similar tasks or provide similar benefits is called an industry. These organizations exist within an environment, which exerts an influence on the operations of the industry and the individual organizations within it. 3.1 Micro and Macro environment â€Å"The micro environment refers to the forces that are close to the company and affect its ability to serve its customers. It includes the company itself, its suppliers, marketing intermediaries, customer markets, competitors, and publics.† â€Å"The macro environment refers to all forces that are part of the larger society and affect the microenvironment. It includes concepts such as demography, economy, natural forces, technology, politics, and culture.† 3.2 PEST Analysis The PEST include political, economic, sociocultural, technological. Political factors are government meddling in the economy. If policy having changes, the market must make the corresponding change. Economic factors include economic growth, interest rates, exchange rates and the inflation rate. Economic factors can influence the enterprise operation. For example, exchange rates can influence of import and export goods. Social factors include the cultural aspects and include health consciousness, population growth rate, age distribution, career attitudes and emphasis on safety. This  factor can tell enterprise how to operate. To find a most conforms to the social needs of the operation. Technological factors include technological aspects such as RD activity, automation, technology incentives and the rate of technological change. The technological factors can change cost of production, how a business will run. 3.3 These environment relate with Britvic There have new rules on television advertising of food and drink to children aged fewer than 16 has led to the use of non-television campaigns. So young consumers become reduces, Britvic’s advertising strategy failures. In 2008, soft drinks sales decline due to the economic downturn. At that time consumers seek value for money. So soft drink was proved to be elastic demand. It cannot avoid the pressures of the economic crisis. Britvic can sell cold drinks in summer and in winter sell hot drinks. It is a new opportunity to make the drink market development. Package technology is a significant development in Britvic. Use bottled instead of glass bottle, it can make transportation more convenient. And nowadays the packages of soft drink are more and more advanced. At the same time it can meet customer demand and reduce the cost. 4.0 Important of market research and important gathered 4.1 What is marketing research? â€Å"Market research consists of testing the market to determine the acceptance of a particular product or service, especially amongst different demographics. It is used to establish which portion of the population will or does purchase a product, based on age, gender, location, income level and many other variables. Market research allows companies to learn more about past, current and potential customers, including their specific likes and dislikes.† 4.2 The importance of information Companies need information about their customer needs, marketing environment and competition. Companies can follow their information to sure how their business will run. Marketing managers do not need more information, they need better information. 4.3 Types of market research The types of market research is defining the problem and research objectives; developing the research plan for collecting information; implementing the research plan collecting and analyzing the data; interpreting and reporting the finding. Market research includes exploratory research, descriptive research and causal/predictive research. There are two main sources of marketing research data: Secondary research and Primary research. Secondary, or ‘desk’ research uses existing information, collected originally for some other purpose and now being used a second time. â€Å"When research is conducted to unearth original data, it is called primary research. To do this, an original research plan must be devised which will encompass, data collection, data input and then the production and analysis of the subsequent results. Due to the sometimes lengthy duration of this research it can often be expensive to conduct. However, because the research is original, the results gather ed will be more relevant to the needs of the client.† 4.4 Type of information The gathering information includes Secondary information and Primary information. â€Å"Primary information is information that has been obtained first hand, or is original. Primary information is the exact opposite of secondary information. Primary; original, first hand, principle, first priority information; knowledge there are many forms of primary information, these include; surveys (that you have conducted), interviews, human resources and so forth.† Primary information is the original materials which have not been filtered through interpretation, it is someone want to gain some information then he through statistical get conclusion. It is even no evaluation by a second party. â€Å"It is information compiled/generated/created by computer. Secondary information can be deleted and regenerated at any time. Secondary Information is information that is derived from other information.† Secondary information may be after a second use. So it is may no use value 4.5 The research in Britvic Britvic can research its customers. To found the main consumer groups. Britvic can make a questionnaire issue to each human that purchase their products to make the product meet the customers’ need. Then they can find the main consumer groups with Britvic is teen-agers. And then Britvic plan to launch a Tango variant called Tango Clear with no added sugar, designed to attract older consumers. The move can make to improve its current market conditions and have a group of constant consumers. The company also can take some new projects to better meet the needs of customers. The primary research strengths are dealing with problems very accurate, the weakness is time consuming, Britvic can get the original information, but it will take much time and the cost is expensive. However the result of research is more in line with customer demand. Secondary research strengths are fast and easy to get, weaknesses are collected for other, Britvic can easily get a rough answer, but it is easy to get. I suggest the Britvic need a market research before developing Tango Clear in order to figure out the right marketing mix and the wants of customers. With the research, they can avoid the market failure and unnecessary loss. 5.0 Marketing research information collection technique Britvic invention a new product called Tango Clear. This product with no added sugar, designed to attract older consumers. Before this product develops Britvic can have a survey such as questionnaire. This action is Britvic go through survey on consumers tastes preference determined. From the survey, company know what flavor is older customers prefer. So they can development this new product with this survey’s information. Tango has two star flavor products. The two products have an excellent sale. This product is the first time that keep the older customer change their opinion from a product specialized aim at children. Therefore, there will take more customers to buy this product. Then a high brand loyalty has been established. Primary research include: qualitative research and quantitative research. Qualitative research tends to know the opinion and view of people. And the quantitative research tends to find the statistical information. If Britvic used In-depth interviews, they can gain the information clearly and particular. But this way is so expensive and waste too much time. So we do  not recommend Britvic using this method. If Britvic used postal surveys, it is very convenience to the company. But it must need much time to receive reply. Britvic can use a qualitative research techniques that focus group. Britvic need to promote the new product for older customer. So they can only take a survey from older customer. 6.0 Market segmentation and targeting 6.1 market segmentation â€Å"Market segmentation is a marketing term referring to the aggregating of prospective buyers into groups (segments) that have common needs and will respond similarly to a marketing action. Market segmentation enables companies to target different categories of consumers who perceive the full value of certain products and services differently from one another.†   Levels of market segmentation can divide markets into smaller segments. It can be reached more efficiently and effectively with products and services that match their unique needs. Market segmentation represents an effort to increase a companys targeting precision. It include: Mass marketing, it means same product to all consumers; Segment marketing that difference products to one or more segments; Niche marketing that different products to subgroups with in segments; Micromarketing, it means products to suit the tastes of individuals and locations. And the Micromarketing included Local marketing- tailoring brand s/ promotions to local customer group; Individual marketing- Tailoring products and programs to the needs of individual customers. Standards of segmentation: Company can accord age, life, style, etc. to segmentation the market. For example Red Devin, it is a sport energy drinks, It mainly provide physical strength consumption huge young people drinking. So Red Devin’s market has according to age and life. Behavioral segmentation: It is based on variable such as customers usage rate, benefits sought, company brand loyalty, user status, occasions and readiness to buy etc. 6.2 market targeting Target market is defined as being a set of buyers who share common needs or characteristics that the company decides to serve. The selection of potential customers to whom a business wishes to sell products and services is targeting. Successful marketing find a target audiences. Every business set a target after their market research. The targeting involves segmentation the market choosing which segment of the market is appropriate and determining the product that will be offered in each segment. 6.3 The process of marketing segmentation and targeting The process of marketing segmentation The first step in the segmentation process is to establish the market and targeted consumers. The second step is often termed as market mapping and involves structuring the entire marketing procedures based upon the need of the said market. The third step is entirely dependent upon the consumers as the demand by consumers and their suggestions are largely viewed, surveyed, taken into consideration and in many cases implemented. In this step, the actual segment begins to take shape as like-minded consumers having same demands are placed together and are analyzed as a group. Launching of a parallel or a totally new product is viewed in this situation. The last step is catering to the needs of existing consumers and finding new markets. 6.4 benefits of market segmentation and targeting 1) Lower marketing expenses by targeting certain segment. Good for small budget companies; 2) Increase production and marketing efficiency and effectiveness; 3) Increased effectiveness in marketing campaign designed to attract that segment. 4) Improve profitability and enhance market share;  5) Tailoring product offering to a certain market segment improves customer satisfaction. Britvic following all kinds of market segmentation and they are applying market segmentation for targeting. As a result they are getting more and more benefits. They recognize that the Great Depression in UK lead to poorest customers needed an affordable source of Vitamin C and they have made a small glass bottle of juice and the idea was successful from the Geo-Demographic Segmentation. 7.0 Marketing mix in relation to Britvic 7.1 marketing mix The marketing mix is a business tool used in marketing. The marketing mix is often crucial when determining a product or brands offering, and is often  synonymous with the four Ps: price, product, promotion, and place. Product Line: A group of products have similar function, group of customers, distribution channel and price ranges. For example, Britvic have creation different kinds of drink. Product Depth: The more products in a product line are means product line is longer. For example, in one product line of Britvic have many kind of soft drink include lemonades, mineral waters, tonics. Product Length: All production the variety of goods. For example, Britvic have two main products that soft drink and Stills. Product Width: A company the number of the product line. In Britvic have two product lines. The brand of Britvic: Britvic has a constant flow of new product development. Follow different group of customers change their product. It can increase brand loyalty. The factors aff ect the successful launch of the new product in to the market. For example, the product is launched at the wrong time. If Britvic launch a new soft drink at winter, that a wrong time. Because winter is so cold, very few people to buy soft drinks. Therefore this product cannot be successful. 7.2 distribution channel Product distribution (or place) is one of the four elements of the marketing mix. Distribution is the process of making a product or service available for use or consumption by a consumer or business user, using direct means, or using indirect means with intermediaries. The traditional distribution model is Manufacturing, Wholesaler, and Retailer. Intermediaries can save time, minimizing compliance costs, and free you up to focus on whats important building your business. The Britvic’s products present to supermarket, cinemas, Hotel, restaurant and Bar. Britvic supplies a wide range of products to approximately 200,000 outlets across the country. It is extensive sales channels. But it may be a little waste. It can decrease their distribution channel, take them dont be so dense. In a public that population is concentrated; the intermediaries can lay up some vending machines. Price is the main of marketing mix. Because it is must be right price. It is must be high enough to cover costs and make a good profit however at the same time be low price to catch the eye of customers. Pricing strategy which company’s use such as price skimming, price penetration, and competitive.  Price skimming involves setting a high price before other competitors come into the market. This is often used of a new product which is not facing little competition. Price penetration is the pricing method of setting a relatively low initial entry price, usually lower than the intended established price to attract new customers. Influence the pricing strategy’s factors. Competitive: If there is strong competition in a market then the price of product will be same for different products. Products may be good or bad. â€Å"Advertising is a form of communication for marketing and used to encourage or persuade an audience (viewers, readers or listeners; sometimes a specific group) to continue or take some new action.†   Advertising was usually including the type of newspaper, magazines, television commercial, radio advertisement, outdoor advertising or direct mail; or new media such as blogs, websites or text messages. Even if print and cinema are very attract consumers, but those ways is so expensive.TV is a good method, because everybody can see TV at home. Most of products have life cycle. For example, in summer advertisement with soft drink can be decrease. Because summer is so hot, most of people want to drink Cool coke to relieving summer-heat. Even if no advertisement customers don’t forget this product. But government doesn’t allow large-scale advertising. So the company can change their policy, they can Show the exhibits in the magazine covers. And according radio in troduces their products. â€Å"Direct marketing is a channel-agnostic form of advertising that allows businesses and nonprofits organizations to communicate straight to the customer, with advertising techniques that can include Cell Phone Text messaging, email, interactive consumer websites, online display ads, fliers, catalog distribution, promotional letters, and outdoor advertising.† 8.0 Marketing mix from perspective of service Tangible goods have many accompanying services. For example delivery precision, speed, after services, health concerns, customers services hotline, etc. Those accompanying services all can help company have improving goodwill, improving customer satisfaction and brand loyalty. Process is a procedure. It is a mechanism of activities which is involved in the delivery of a service. It means that how a business provides a good service to the customers and to get success. For example, Britvic juices were sold in small glass bottles which ensured easy transportation. This process can make customer feel convenience. This is good service for Britvic. People who serve the customers are the main in a service. People are considering the most important element in any kinds of service so the rule of staff is very important to influences a customer’s perception of the quality of service. Front side who are dealings with customers they must be highly trained and with good knowledge about their product. The company must train staff communication skills. For example: Ralph Chapman. He is owner of the British. Physical Environment Physical environment is very important for any kinds of business. It is an extended marketing strategy which is used to satisfy the customers by the best advertisement, with either tangible products or service. The marketing strategy should include effectively communicating their satisfaction to potential customers because of the intangibility of service. From physical environment the customers want comfort. For example, if manufacturing environment is very well. It is used to satisfy the customers by the best advertisement. On the other hand it will be not only comfortable for the customers but also for staffs. Britvic also can attempts to develop the online marketing. Online marketing is one of the population ways with shopping today. 9.0 Recommendations Britvic is distributing its products to a wide range of areas such as supermarkets, local shops, restaurant, pubs, hotels, and cinemas. If they wanted to, they can distribute their products for a more broad range. They could distribute to wholesalers and give them exclusive offers which are not available elsewhere. They also can door to door promotion for their product. Britvic is a very successful brand and company, so they could use any kinds  of promotional method. For example they have been used Wimbledon and Pantomimes which gives the brand a lot of publicity. However, it can not only make the advertisement through TV, it also can release it on the magazine, paper and subway advertising. Thus more people will know this brand. The sponsor can launch a lot of marketing activities, let more consumer understand this brand Britvic has a long and rich history, so its’ image in peoples hearts are very clear. Its’ price must be in a scope of public satisfaction. But it a lso can have a low-cost product. This action can take people use a low price to enjoy an old brand of products. So this method must be increased the products sales. 10.0 Summary and conclusion The problem of Britvic is poor summer weather has impact the sales. And the health awareness has driven demand, it also impact the sales of soft drink. Britvic can according to the seasonal introduce the corresponding new products. For example, in cold winter they can develop a hot drink. Britvic should sure their marketing objective. It is aim at the vast numbers of young meanwhile attracted older customers. Britvic can accord older costumers’ flavor to develop some new products. 11.0 Reference The websites visited included: http://en.wikipedia.org/wiki/Marketing http://en.wikipedia.org/wiki/Market_environment http://en.wikipedia.org/wiki/Market_environment http://www.wisegeek.com/what-is-market-research.htm http://www.marketresearchworld.net/index.php?option=com_contenttask=viewid=802 http://wiki.answers.com/Q/What_is_primary_information http://c2.com/cgi/wiki?SecondaryInformation http://www.investopedia.com/terms/m/marketsegmentation.asp#ixzz2Cx7YQZWq http://www.buzzle.com/articles/market-segmentation-process.html http://en.wikipedia.org/wiki/Advertising http://en.wikipedia.org/wiki/Direct_marketing

Study On Managing Organizational Change Management Essay

Study On Managing Organizational Change Management Essay 1.1 Introduction According to the Future Administrative systems Team (University of Houston, 2004), managing change is a systematic process of taking into account the global conditions affecting an organization, as well as specific conditions in the organization. The change management methodology examines the current environment with respect to organization culture, communication, organization design, job design, infrastructure, personnel, skills and knowledge, people/machine interfaces, and incentive systems. Organizations are defined as systems comprising elements of formal organizational management and operations as well as elements of more informal aspects of organizational life (Senior and Fleming 2006). Several definitions of organizational change have been presented over the years, For example, Burnes (1996)  suggests that organizational change means the understanding of alterations within organizations at the broadest level among individuals, groups, and at the collective level across the entire organization. Managing change requires Methods and processes that assist individuals in adjusting constructively to new systems, procedures, processes, workflow, organizational relationships and other differences as they occur. Three important factors are acknowledged in the above definitions of change management the organizations culture, the people and communication. Managing change and liaising with stakeholders in order to perform change are integral parts of good staff and project management, but change is never easy to manage. The adoption and implementation of a new system will bring about change to any organization. Sometimes the changes required by an organization are likely to have incited the acquisition of the new system. Adoption of a new system can support a changed approach, but the system itself is not regarded as the change. The organization has to be prepared for the change in order not to be seen as the cause of the change thus preventing resentment and resistance which may lead to the failure of the system implementation. An example of this is the implementation of a Virtual Learning Environment (VLE) and Managed Learning Environment (MLE) in a university. Such environments are always part of an institutional strategy about learning and sharing knowledge, but a university cannot be converted to a different type of learning organization simply by implementing a VLE or MLE. The implementation of system projects must run in tandem with change projects. However, putting the responsibility on the implementers of the system is likely to result in the failure of the project. In the context of a system implementation, change management will require an institution to anticipate, prepare for, manage and undergo major organizational change from one state to a newer state. The change can be represented by: -The legacy system to the replacement system; -One organizational mission to extended institutional pursuits; -One infrastructure and set of skills to a different make-up; -Old business processes to new trading methods; -Decentralized ways of working to centralized functions; -One set of values to an adjusted collection of principles and standards; and/or -A known management approach to other styles of governance. Almost all people are nervous about change. Many will resist it consciously or subconsciously. Sometimes those fears are well founded the change really will have a negative impact for them. In many cases, however, the target population for the change will come to realize that the change was for the better (reference) The pace of change is ever increasing particularly with the advent of the Internet and the rapid deployment of new technologies, new ways of doing business and new ways of conducting ones life. Organizational Change Management seeks to understand the sentiments of the target population and work with them to promote efficient delivery of the change and enthusiastic support for its results. D.C. Brandenburg and C.V. Binder (1992) suggests that managing change requires Methods and processes that assist individuals in adjusting constructively to new systems, procedures, processes, workflow, organizational relationships and other differences as they occur. There are two related aspects of organizational change that are often confused. In Organizational Change Management we are concerned with winning the hearts and minds of the participants and the target population to bring about changed behaviour and culture. The key skills required are founded in business psychology and require people people. Organizational Design may be a specific objective of the project, for example where there is to be a reduction in the workforce, or it may just be a consequence of the changed business processes and technology. Organizational Change Management issues are often under-estimated or ignored entirely. Typically, the concept of organizational change is in regard to organization-wide change, as opposed to smaller changes such as adding a new person, modifying a program, etc. instances of firm-wide change might include a change in mission, restructuring operations (restructuring to self-managed teams, layoffs), new technologies, mergers, major collaborations, new programs such as Total Quality Management, re-engineering, etc. 2.0 Organisational Change and Transitions There are two approaches to organizational change, namely: Hard systems model for change Soft systems model for change The hard systems model for change (HSMC) definition of an organization is a stable, formal structure that takes resources from the environment and processes them to produce outputs (Laudon and Laudon, 2000) while the soft system model for change (SSMC) regard an organization as a collection of rights, privileges, obligations and responsibilities that are delicately balanced over time through conflict and conflict resolution (Laudon and Laudon, 2000). 2.1 Hard Systems Model for Change (HSMC) This approach has identified some classical schools. The classical school is a management perspective that emerged during the 19th and early 20th centuries that emphasized a rational, scientific approach to the study of management and sought to make organizations efficient operating machines (Daft, 2008). Some of the key players in the classical school include Frederick Taylor (1856-1915) who proposed the scientific management- a systematic method of determining the best way of getting a job done and specifying the skills needed to do it as well as the machine theory which dismissed the psychological aspects of behaviour because workers were regarded more like machines. The two methods had a clear division of tasks and responsibilities between workers and management. The scientific selection of people encouraged the selection of people with appropriate abilities to do newly designed job. Another major player was Henry, L. Gantt who developed the Gant chart used to measure planned and completed tasks at each stage of production. A good classical school is the Fordism. This involves the application of scientific management principles to workers jobs, installation of single purpose machine tools and assembly line with provision mass production and systems and control units. Other key players include Weber who identified bureaucracy as a legal rational type of authority and Fayol who listed planning, organizing, commanding, coordinating and controlling as the five basic management functions in administration. 2.2 Soft Systems Model for Change (SSMC) This approach has identified the problems with organizations, namely: Highly complex multi-dimensional have problems that are difficult to locate and define Need total solutions. Problems with organization can either be resolved, solved and dissolved (Ackoff, 1993). According to Ackoff, to resolve a problem involves the selection of an action that yields an outcome that is good enough. This approach relies on the use of common sense and to some extent, trial and error. This often used by most managers in decision making and is also called the clinical approach in dealing with messes because it involves reaching a consensus by a group of people on how to resolve a problem. This approach keeps most people happy and on board with the change but lacks analytical rigour in its formation of the objectives, thus, does not indicate how far the objectives of the change have been met. To solve a problem involves eschewing the use of common sense and base decisions on quantitative models like the use of scientific models rather than qualitative models. This is also called the research approach to mess management as it is likely to be used by scientific or technologically inclined managers. From the fore-going, the two approaches mentioned are limited in their capacity to plan and implement change hence, the suggestion of a third approach called the concept of dissolving a problem. To dissolve a problem involves changing the nature and/or the environment of the entity in which it is embedded so as to remove the problem (Ackoff, 1993). This approach is also called the design approach because problem dissolvers in addition to using the methods of problem resolvers and solvers seek to redesign the characteristics of the larger system containing the problem like changing the organizational structure, culture and processes. Only a few managers use this method and these are those that have the principal objective of development rather than growth or survival and who recognize it. 3.0 The Organizational development Process This approach identifies the importance of the people that make up the organization. It identifies that people at all levels of the organization are individually and collectively the drivers and engines of change. The assumption is that people perform better when they have high quality of life and that workers that are under-utilized are capable of contributing towards the goal of the organization if given the opportunity of taking more responsibilities. Paton and McCalman (2008) identified three concepts with respect to managing people and gaining their commitment to work in an organization: Organizations are about people Management assumptions about people often lead to ineffective design of organizations and this hinders performance. People are the most important asset and their commitment goes a long way in determining effective organization design and development. Total Systems Intervention (TSI), developed by Flood and Jackson (1991), is a meta-methodology that brings together a range of systems metaphors, a framework of systems methodologies, and various systems approaches to enable creative problem solving. In a process of TSI, systems metaphors are used to encourage creative thinking about organisations and the issues confronting managers. The discipline of Organizational Development has evolved over the past fifty years or so. Both French and Bell, describe organizational development asa long-term effort, led and supported by top management, to improve an organizations visioning, empowerment, learning, and problem-solving processes, through an ongoing, collaborative management of organization culture-with special emphasis on the culture of intact work teams and other team configurations-using the consultant-facilitator role and the theory and technology of applied behavioral science, including action research. (French Bell, 1999, pp. 25-26) On a practical day-to-day level, we think of OD as an ongoing, thoughtfully planned effort by all members of an organization to improve how that organization operates, serves its stakeholders, fulfills its mission, and approaches its vision. What are more compelling than the definition of Organizational Development are the underlying and continuously evolving philosophy and values of the discipline 3.1 Lewins three phase model of change Lewin (1951) proposed an extensively referred literature on change. It consists of three phases: Unfreezing Moving Refreezing Unfreezing involves shaking up of peoples habits of thinking and behaviour in order to create their awareness for need for change. This implies the change of the status quo by strengthening or weakening the forces that could push or maintain the change (Cummings and Worley, 2009). This might involve the selective promotion of employees or termination of employment (Goodstein and Burke, 1993). A good example is the case of Pitford College in Shire County. A member of staff was promoted to director of open and resource based learning (ORBL) while others had their responsibilities changed from teaching the students to tutoring students working in self service types of learning environment. Part of the unfreezing process was the consultation with the head of departments and decision makers to discuss new developments which were seen as challenging the status quo on education. Moving is the second stage of the Lewis change process and it involves making the actual changes that will move the organization to a new state. This includes the establishment of new strategies and structures to new ways of doing things. For example, In the Shire County, the ORBL involved a series of seminars on concepts of ORBL for staff. In addition, Pitford Collge, one of the other two colleges in the County, large new ORBL centres were built with multimedia teaching and learning facilities. Lewins final phase in the change process is the refreezing and this involves stabilizing or institutionalizing the changes. This involves making sure that new changes are secured and prevented from back sliding and may even involve the recruitment of new staff that are untainted with the old habits. The continual involvement and support of top management is very crucial and essential at this stage. Once the changes have been made, it is also important to reinforce the changes with symbolic actions and signs such as change of logos, building designs, forms of dress, and ways of grouping people to get work done. It is essential to continually collect data and feedback to track the progress of the change and to monitor the further change in the light of environmental changes. According to Senge (1990)  learning organizations  exists where people continually expand their capacity to create the results they truly desire, where new and expansive patterns of thinking are nurtured, where collective aspiration is set free, and where people are continually learning to see the whole together. The basic rationale for such organizations is that in situations of rapid change only those that are flexible, adaptive and productive will excel. For this to happen, it is argued, organizations need to discover how to tap peoples commitment and capacity to learn at all  levels

Turbografix 16 ...the beginning :: essays research papers

In Japan, shortly after the introduction of Nintendo's Famicom (Japan's version of the NES), the electronics giant NEC entered into the videogame market with the introduction of their "next generation" system, known as the PC Engine (PCE). The PCE boasted a 16-bit graphics chip capable of displaying up to 256 colors on screen at once, at a number of resolutions. Although its CPU wasn't much more powerful that of the NES, its spectacular graphics chip and six-channel sound bettered the Famicom in every way. It utilized a sleek new card format (PCE games are either HuCards or Turbochips) to hold its software, rather than bulky cartridges. It was also the first console to boast a CD-ROM drive, for full orchestral soundtracks and even (gasp!) full motion video. The PC Engine was immensely popular in Japan, outselling the Famicom by a significant margin. In 1989, two years after its Japanese introduction, NEC announced plans to bring the PC Engine overseas, to the booming videogame market of the U.S. With a huge library of Japanese software, it seemed to many as though the system couldn't possibly fail. At the time, the NES was the #1 system in the US. Games were no longer being made for Atari's 7800, and despite the popularity of the Sega Master System in Europe, it failed to capture the hearts of the U.S. gaming public. Arcade and computer games began to set new standards in visual and aural excellence, making the NES seem primitive in comparison. Although MMC (memory mapper) chips allowed the NES to do some pretty spectacular things, the game-buying public was hungry for a new system. Shortly after NEC stated its intention to bring the PC Engine to the U.S., Sega announced that its Mega Drive system (released in Japan a year after the PC Engine) would also be coming to the U.S. as the Sega Genesis. The Mega Drive was slow to catch on in Japan, as the installed user base of PC Engine was so large. In fact, the Mega Drive was spectacularly unpopular with our Japanese friends. Although the Mega Drive boasted superior graphics and sound, the absence of a CD-ROM drive was a definite minus in most gamers' minds. Once you've played a CD-ROM game, cartridge games just don't seem as good. At the time, the Genesis didn't seem like much of a threat to the assured success of the TurboGrafx-16 (NEC's American name for the PC Engine).

Global Poverty Essay

Poverty is the condition of not having the means to afford basic human needs e. g. nutrition, clothing, shelter, clean water, healthcare etc. Mahatma Gandhi has previously referred to it as the worst form of violence. Prior to the industrial revolution, poverty had been mostly accepted as inevitable as economies produced little thus making wealth scarce. Today, rises in the cost of living makes poor people less able to afford basic human needs e. g. poor people spend a big portion of their budgets on food in comparison to the rich. It is, however, not enough to blame the poor for their predicament. Governments have also been culpable as they pursue policies that harm successful development. Globalization leads to decisions, policies and practices that are typically influenced, driven or formulated by the rich. These have resulted in a few people getting wealthy while the majority struggle. Poverty is determined by finding the total cost of all essential resources that an average human adult consumes in a year. Poverty threshold or the poverty line is the minimum level of income that is necessary to achieve an adequate standard of living in a given country. It is significantly higher in developed countries than it is in the developing world. Poverty threshold is a useful economic tool which measures poverty on a global scale. Poverty was identified by the United Nations early this century as the first of the Millennium Development Goals (MDGs) that each country was to work towards eradicating by 2015. Statistically, this goal still seems a long way off going by current indicators. According to the World Bank Development Indicators 2008, at least 80% of humanity lives on less than $1 a day with more than 80% of the population living in countries where income differentials are widening. It is also prudent to note that the poorest 40% of the world’s population accounts for 5% of global income. The richest 20% account for three-quarters of world income. There are various causes that have been identified as contributing to global poverty. From a historical perspective, most poor countries were vassals of the great colonial powers of the 19th and 20th centuries. At independence, exit strategies by the colonial masters resulted in geographical boundaries that were inspired more by politics than the creation of new states. Too many countries found themselves lacking a critical mass of resources or with the population being landlocked thus explaining why a significant portion of today’s global poverty exists in war torn and post-conflict countries e. g. the Democratic Republic of Congo. Also, the newly independent countries were also denied fair representation in international negotiations either by exclusion or lack of capacity. Global trade rules have obstructed developing countries from reproducing proven models of industrialization with Agriculture, a mainstay of most African economies, being impeded by massive subsidies. Many developing countries have been architects of their own misfortune with self perpetuating kleptomaniac governance which fails to invest in agriculture. The broader lack of institutional capacity and infrastructure hinders delivery of aid programmes and business investments and is responsible for perpetuating global poverty. To aggregate global poverty on a consistent basis, the World Bank calculates an international poverty line by reference to the average of the national poverty lines in 10-20 of the world’s poorest countries. Using data from 2005, the international poverty line of $1. 25 resulted. However, two countries with the largest populations in the world i. e. India and China have adopted national poverty lines which are even lower. India’s approach, for example, is based on the food poverty line which gives a national poverty rate of 28% compared to 42% on the international basis. Based on World Bank figures, the number of people living below the international poverty line of $1. 25 fell from 1. 8 billion to 1. 4 billion between 1990 and 2005. China accounted for 465 million of this reduction implying that poverty had increased elsewhere within the period e. g. in Sub-Saharan Africa, the increase was 100 million. The need to eradicate global poverty stems from religious teaching which finds secular expression in the 1948 Universal Declaration of Human Rights which asserts that ‘everyone has the right to a standard of living adequate for the health and well being of himself and his family’. Another reason that calls for the eradication of global poverty lies in self interest as in a globalized world, countries large and small are interdependent. Extreme poverty leads to international labor migration which on its own can lead to other problems such as spread of disease. International solutions to global poverty include anti-poverty campaigners pressing rich governments to honor promises made in the Millennium Declaration, lobbying for the removal of agricultural subsidies that protect rich farmers at the expense of poor ones. Countries should also be at the fore front of embracing MDG programs so as to build capacity of national and provincial institutions. Two countries with the greatest success in poverty reduction are China and Vietnam even though their strategies are often at odds with western models. The medical profession, which is in the business of saving life and reducing suffering, should lead the world out of the trap of poverty and death from starvation and preventable diseases. The World Bank Development indicators of 2008 point out that infectious disease continue to blight the lives of the poor across the world with an estimated 40 million people living with HIV/AIDS. Also, every year there are 350-500 million cases of malaria with one million fatalities. Africa thus accounts for 90% of malarial deaths with African children accounting for over 80% of malaria victims worldwide. With such grim statistics, it is clear that the medical profession plays a vital role in saving lives in developing countries and this can ultimately lead to poverty eradication as the population which is a critical resource to any country will not be wiped out. Medics are also actively involved in the health of children worldwide especially in poor countries. With 2. 2 million children dying worldwide due to lack of immunization and a greater number of 10. 6 million children dying worldwide before they reach the age of 5, the role of medicine cannot be gainsaid. Further, lack of access to safe drinking water and sanitation leads to the annual deaths of 1. 4 million children. By training more health professionals especially in developing countries, curbing such alarming statistics would be made possible. Averting children’s deaths builds a firm foundation for a country in its attempts to escape the clutches of poverty. Doctors can also get involved in highlighting and tackling water problems affecting half of humanity as some 1. 1 billion people in developing countries have inadequate access to water with 2. 6 billion lacking basic sanitation. Sanitation issues have been known to cause 1. 8 million child deaths each year as a result of preventable ailments such as diarrhea. Doctors can help in educating communities on how best to tackle such relatively straightforward problems thus avoiding attendant problems caused by water and sanitation deficits. In conclusion, poverty has the effect of creating a ‘poverty cycle’ which operates across multiple levels i. e. individual, local, national and global with the affected sectors mostly being health, education and housing. Although poverty reduction has historically come about as a result of economic growth, medicine and the medical profession in general ought to be at the forefront of fighting this global scourge as results have shown how much of an impact the programs they run have had an impact on communities around the globe. In the words of Anais Nin ‘If all of us acted in unison as I act individually there would be no wars and no poverty. I have made myself personally responsible for the fate of every human being who has come my way’. In a sense, this is the hallmark of the medical profession.

Adobe PageMaker essays

Adobe PageMaker essays Adobe "portable document format" (PDF) enables users to include complex data like spreadsheets, graphics, and presentation material into a single universally compatible file format. This miraculous bit of software eliminates cross-platform problems that Mac and PC users encounter as well as PC users using different versions of Windows or different brands of software. Regardless of the word processing application, spreadsheet application, or image editor used to create the initial document, PDF can recognize and encompass all of these. One of the most remarkable uses for PDF files is their ability to be shared online among a variety of different users. Furthermore, PDF can be used to create forms that users can fill in on their computer and later print out or submit as PDF. As a result, PDF is commonly used to exchange and distribute government documents. Another benefit of PDF is the relative compactness of the file size, as well as their ability to be read on handheld PC devices and be accessible even to the visually impaired. Finally, PDF files can be made secure by using digital signatures for authenticity. Adobe PageMaker has been used to create a variety of business and creative publications like calendars, brochures, flyers, and newsletters that are usually printed out. PageMaker offers versatility in the layout process and can produce professional-quality publications. Furthermore, if a document like a newsletter is created in PageMaker it can be converted to PDF format and posted on the Web. That way, friends could download or view the newsletter by simply downloading a free version of the Acrobat Reader or Adobe Reader. They would not have to have PageMaker installed on their computer. However, if the friend wanted to make changes to the newsletter, such as altering the content, graphics, or the layout, PageMaker would be ...

20 Expository Essay Topics on Alzheimer’s Disease

20 Expository Essay Topics on Alzheimer’s Disease This is the second part of our three-part guide. We are sure that the previous part 10 facts on Alzheimer’s disease for an expository essay proved to be very helpful in gathering research on the subject. It’s now time to assist you in locking on a single topic. There is just so much information to be found on Alzheimer’s disease and we understand it must be like picking a needle in a haystack. However, take a read at the topic suggestions below; we’ll tell you what to expect next. There’s also a sample essay waiting for you at the end of this guide. Here are 20 expository essay topics on Alzheimer’s disease: Causes of Alzheimer’s Disease Behavioral Problems of an Alzheimer’s Patient Americans and Alzheimer’s Disease: Why is it Becoming More Common? Effects on Families of Alzheimer’s Patients Vascular Dementia and its Connection with Alzheimer’s Disease How to Keep the Brain’s Blood Vessels Healthy? What Are the Symptoms of Mixed Dementia? How Alzheimer’s Affects the Brain and its Functions How Plaques and Tangles Form Affect the Brain Effects of Disrupted Nerve Cells Genetic Analysis and Early Diagnosis of Alzheimer’s Disease Studying the APOE Gene to Understand How Alzheimers Spreads Alzheimer’s Disease in Latinos, African-Americans and White Americans Head Injuries and the Risks it Curtails with Regards to Future Alzheimer’s Diagnosis Things to Do to Avoid Alzheimer’s Disease in Future How Other Mental Disorders are Related to Alzheimer’s Disease Relevant Neurological Tests for Alzheimer’s Disease How to Care for an Alzheimer Patient Stages of Alzheimer’s Disease and its Relationship with Age Cholinesterase Inhibitors for Alzheimer’s Disease We’re sure after going through these topics you must have come up with ten of your own already. The idea behind this list is to help you find the right train of thought, whether directly or indirectly, that is entirely up to you. The first part of this three-part guide was 10 facts on Alzheimer’s disease for an expository essay, while this part gave you 20 topic suggestion. The final part of this guide is how to outline an expository essay on Alzheimer’s disease† Through this guide you were able to come up with the research needed to write a great college essay and got to know a few interesting topics regarding Alzheimer’s disease. The last part of the guide discusses in detail how to write an expository essay on the subject. Before you get to the final guide though, here is a sample essay as promised: Sample Expository Essay: How to Care for an Alzheimer’s Patient It takes a lot of patience and flexibility to take care for an Alzheimers patient. Although there are ways to make it easier, in this essay we will concentrate on how the frustration or emotional stress endured by the patient can be reduced. There are a few steps that you can follow to help make the environment safer for both you and the Alzheimers patient. Whether you’re a professional caretaker or a family living with an Alzheimers patient, a lot of care and attention needs to be given to the patient. Alzheimer causes an individual to lose the ability to safely perform even the most routine daily tasks which only gets worse with time. You must see to it that they are able to demonstrate a certain degree of awareness and independence, as well as a sense of dignity. This is especially important since they are starting to become more dependent on you and your family members. It also gives the patient a sense of control and awareness even though there brain is in a deteriorating state. Your main goal is to reduce the frustration an Alzheimers patient goes through. When they see that the tasks that seemed so simple and effortless earlier have become extremely difficult, they’ll need some to help ease the agitation and mental anguish. One of the foremost things you can do is maintain a routine, which can make each day less agitating and frustrating. Alzheimers patients are not completely incapable mentally, and it’s still possible for them to learn (or relearn) certain routines. The best solution for a safe and stress-free environment is to schedule every task down to medical appointments and bathing timings, which must be done when the patient is at their sharpest. And don’t forget to plan the schedule strategically so that there is ample room for anything that should require a spontaneous reaction and on-the-spot solution. If you’re a family member then you need to realize that everything will take more time than it did before. If you’re doing something together then you’ll have to give the patient regular breaks. If you can, schedule the task while taking these breaks in account. Never underestimate them the recuperative abilities of the patient; if you see them doing something they are confident in doing themselves, let them do it without any assistance. Some patients might still have their mind-muscle memory intact. Encourage them to complete activities on their own such as changing clothes or setting up the table themselves. It is important that you provide the patient with a plethora of choices. Keeping a schedule too restricted or making them stay in a room for too long is more damaging than safe, and can even lead to a faster mental decline. Make sure you are offering patients plenty of flexibility to move around and engage in different activities so long as they pose no danger to their wellbeing. For example, If it’s coffee you’re offering, ask them if they would like it hot or cold or if you’re going to the movies, ask them which movie they’d prefer to see. Find ways to keep the patient engaged and occupied, but have sufficient variety while you’re at it. Doing the same thing over day in and day isn’t very healthy for the patient or those providing care, for that matter. The instructions that you give to the patient need to be simple. If they don’t understand what’s being communicated to them, simply rephrase or give them simpler instructions. While they are performing any given task, make sure that there are little to no distractions; if they are having a meal, turn off the TV and have a conversation about the meal instead. References: Agronin, M. (2014). Alzheimers disease and other dementias : a practical guide. New York: Routledge, Taylor Francis Group. Davis, R. Davis, B. (1989). My journey into Alzheimers disease. Wheaton, Ill: Tyndale House Publishers. Mast, B. (2014). Second forgetting : remembering the power of the gospel during Alzheimers disease. Grand Rapids, Michigan: Zondervan. Newport, M. (2011). Alzheimers disease : what if there was a cure? : the story of ketones. Laguna Beach, CA: Basic Health Publications. Callone, P. (2006). A caregivers guide to Alzheimers disease : 300 tips for making life easier. New York: Demos Medical Pub.Fife, B. (2011). Stop Alzheimers now! : how to prevent and reverse dementia, Parkinsons, ALS, multiple sclerosis, and other neurodegenerative disorders. Colorado Springs, CO: Piccadilly Books. Newport, M. (2011). Alzheimers disease : what if there was a cure? : the story of ketones. Laguna Beach, CA: Basic Health Publications. Poirier, J., Gauthier, S. Sandilands, B. (2014). Alzheimers disease : the complete introduction. Toronto: Dundurn.

Types of Feature Stories for Journalists

Types of Feature Stories for Journalists Just as there are different kinds of hard-news stories  in journalism, there are several types of feature stories. Often described as soft news, a feature story doesnt deliver the news directly, as a hard-news story does. A feature story, while containing elements of news, aims to humanize, add color, educate, entertain, and illuminate, says Media-Studies.ca. These stories often build on news that was reported in a previous news cycle. Examples of feature stories include news features, profiles, spot features, trend stories, and live-ins. Feature stories can be found in the main news section of a newspaper, especially if they profile a person or group currently in the news. But they are also likely to be found in sections farther back in the paper- in lifestyles, entertainment, sports, or business sections. They also can be found in other news formats, such as radio, television, and the Internet. News Feature The news feature is just what the name implies: a feature article that focuses on a topic in the news. News features are often published in the main news, or A section, or the local news, or B section, of a paper. These stories focus on hard-news topics but arent deadline stories. They bring a softer writing style to hard news. These articles often are people stories, focusing on individuals behind the news, and they often seek to humanize a set of statistics. A news feature could claim, for example, that a community is experiencing a methamphetamine epidemic. It would begin by citing facts such as  arrest statistics  from local, state, or federal authorities or treatment numbers from area hospitals and drug counselors. Then it might include quotes and information from people involved in different aspects of the story, such as police, emergency room doctors, drug counselors, and meth addicts. This kind of feature story focuses not on a single crime, drug-induced death, or meth-related arrest; instead, it briefly tells the story of one or more of the above-mentioned characters, such as recovering meth addicts. The news feature seeks to put a human face on a crime statistic to bring the story to life for readers and inform them of potential problems with the issue. Profile A profile is an article about an individual, such as a politician, celebrity, athlete, or CEO. Profiles seek to give readers behind-the-scenes looks at what a person is like, warts and all, behind the public persona. Profile articles provide background about the individual: education, life experiences, and challenges faced in getting where he or she is now, as well as basic information such as age, marital status, and family details, including the number of siblings and children. A profile can appear in any section of the paper, from the A section to the business section. For example, in 2016, The Orange County Register ran a feature story on Carl Karcher, the late founder of Carls Jr. The story, written by reporter Nancy Luna, described how Karcher started the fast-food restaurant, which specializes in hamburgers, on July 17, 1941, by selling 10-cent hot dogs, tamales, and chili dogs out of a cart on a street corner in Los Angeles, California. He financed a $326 food cart by mortgaging his Plymouth Super Deluxe for $311, Luna wrote. He paid the rest in cash. The remainder of the article told how Karcher rose from being a poor Ohio farm boy with an eighth-grade education to the owner of one of the most successful fast-food chains in the country. Karcher had passed away in 2008, so Luna interviewed a restaurant official to obtain background information. Spot Feature Spot features are feature stories produced on deadline that focus on a breaking news event. They are often used as sidebars to the mainbar, the deadline news story about an event. Suppose a tornado hits a community. The mainbar would focus on the five Ws and H of the story- the who, what, when, where, why, and how- including the number of casualties, the extent of damage, and rescue efforts. Complementing the mainbar, the paper might publish one or more spot features focusing on various aspects of the event. One story might describe the scene at an emergency shelter where displaced residents were housed. Another might reflect on past tornadoes that have devastated the community. Yet another might examine weather conditions that led to the storm. The paper could publish dozens of spot features depending on the severity of the event. While the main news story would be written in a hard-news style, the spot features would convey a softer feature style, focusing on the human toll of the tragedy. Trend The trend story would likely appear in the lifestyle, fashion, cooking, high-tech, or entertainment section. These stories explore trends such as a new look in womens fall fashions, a website or tech gadget that everyones going nuts over, an indie band attracting a cult following, or a show on an obscure cable channel thats suddenly hot. Trend stories take the pulse of the culture at the moment, looking at whats new, fresh, and exciting in art, fashion, film, music, high technology, cooking, and other areas. Trend stories are usually light, quick, easy-to-read pieces that capture the spirit of whatever trend is being discussed. Live-In The live-in is an in-depth, often magazine-length article that paints a picture of a particular place and the people who work or live there. Live-in stories might appear in the lifestyle section of the paper or in a magazine that the paper publishes occasionally, such as once a week or once a month. Live-ins have been written about homeless shelters, emergency rooms, battlefield encampments, cancer hospices, public schools, and police precincts. Live-in pieces are often a day-in-the-life or week-in-the-life stories that give readers a look at a place they probably wouldnt normally encounter. Reporters doing live-ins must spend a lot of time in the places theyre writing about, hence the name live-in. Thats how they get a sense of the places rhythm and atmosphere. Reporters have spent days, weeks, even months doing live-ins (some have been turned into books). The live-in in some ways is the ultimate feature story: an example of the reporter- and, then, the reader- becoming immersed in the topic. Though they might have different names, depending on the medium, these types of stories are just as likely to appear on a TV screen, radio station, or Internet website, serving readers, listeners, and viewers in much the same way as they do newspaper readers: by adding depth, humanity, color, and entertainment to the news of the day.

Juvenile Gangs in America Term Paper Example | Topics and Well Written Essays - 2250 words

Juvenile Gangs in America - Term Paper Example Gangs are found in both urban and rural areas. Adult criminal offenders emanate from gangs at an early age and recruit their members from the gangs. Gangs should be diverted into constructive activities where they can positively utilize their energy and honestly make money instead of using criminal means. Juvenile Gangs in America The case of the young gang member is a sad one as instead of having a fruitful youth they waste themselves in burglary, muggings, robbery, gang wars, drug abuse and drug sale according to Franzese, Covey and Menard (2006). Both males and females engage in gang activities and may find themselves in juvenile jails at an early age owing to criminal activities in which they engage. This paper aims to study Juvenile gangs in America; types of Juvenile gangs, what causes them and the effect they have on society and the crimes they engage in, in the United States. The youth are constantly striving to seek for answers as to who they really are. They are looking to define their character, their objectives and pathways in life. This is probably the reason why gangs are constituted mainly of the youth; people lost looking to find their footing in life and in society. Law enforcers define gangs in a simple way as organized groups that join together for the common objective of committing criminal offences (Barrows and Huff, 2009). Barrows and Huff also state that gangs are strongly glued together, very organized, secretive and violent; a group that is a fast growing great threat to society. They also look to find where they feel safe and secure and a place where they feel dignified. Gangs offer this forum and make the young person feel comfortable and protected. The disadvantage with gangs, even as they offer this homely feel for the youth, is that they offer the wrong advice; a tool of menace instead of positive development. United States has experienced a rebirth of gangs and crimes perpetuated by gangs over the last twenty years (Katz and Webb, 2006). Johnson (2004) submits that there are various types of youth gangs in the streets of United States. Scavengers at times referred to as wanna-be gangs are mainly consisted of whites from the suburbs whose main purpose is to bully and threaten other youngsters. Hispanic gangs, on the other hand, named as territorial gangs gather respect. African American gangs and a few Hispanic gangs called hardcore gangs endeavor to generate money by all means and kick out rival groups through violent. Members of a particular gang share various things such as ambition, devoutness and even backgrounds. The juvenile gang menace is mistaken to be uniquely American but it is a characteristic of many other nations and continents too as state by Siegel and Welsh (2011). The UK is a good example of a state disturbed by juvenile gangs and specifically the capital, London. Though there are many kinds of Juvenile gangs in the US, they tend to share similar characteristics. Such characteristics are; th ey are made up of youths, they protect particular territories mainly in the streets and they are immersed in criminal activities of all sorts. Gangs in the United States exist in all cities and members of gangs tend to evolve into leaders of organized crime settings (Finley, 2007). Young juvenile gang members are often trained by adults and are taught many things among them particular ways of

AT&T Company background Research Paper Example | Topics and Well Written Essays - 250 words

AT&T Company background - Research Paper Example In 2005, the company was bought by one of its Baby Bells, the former Southern Western Bell, and it was rebranded to AT&T Inc. On December 18 1899, the company bought American Bell assets making it its parent. In 1892, the company achieved its first goal by opening a long distance line from New York to Chicago which at the time could only handle one call at a time. When Theodore Vail started his second term as the company’s president, he generated the viewpoint, approaches and structures that guided it and the Bell system for about seventy years. In 1919, it set up the first dial telephones in the Bell System, in Norfolk VA and in 1922, it opens the first money-making radio station in New York called WEAF. From 1927, it began its first transatlantic telephone services and also showcases the first television demonstration. 1934, it started the transpacific telephone services and by 1946, mobile telephone had been introduced which was capable of carrying out over fifteen simultaneous calls. In 2002, the company introduced a nationwide intelligent optical network which is renowned for its ability to restore services faster if any disastrous event occurred, (Anton,

Questions on Law Essay Example | Topics and Well Written Essays - 1250 words

Questions on Law - Essay Example The Court reasoned that there was a binding obligation on the Member State to take measure so as to achieve the desired result in the directive and this was clearly stipulated within Article 189 of the Treaty. Furthermore, the duty was on all authorities which included courts of the Member States. The Court also relied upon Article 191 and stated that directives had legal effect from the time of notification to the Member State. As for directive 91/156 the court stated that the time provided was to allow Member States to take measures to achieve the prescribed result. The Court cited that according to Article 5, Article 189 and the directive measures which would seriously compromise upon the prescribed result should be refrained from. The Court finally went on to give what the national court had to consider, for example the implementation of the directive in stages, certain provisions not transposed and its effect on the overall result. b)i) The name of the Advocate General was J.Kok ott (ii) The employer was Ellinikos Organismos Galaktos   (iii) The Court in this question considered what would happen if a directive is transposed belatedly and the relevant provisions do not have direct effect. The first reasoning that was provided was that when the national courts were interpreting domestic law they should take into account the directive and its conformity exclusive of the adoption of the directive. The courts did consides the rules of legal certainty and non retroactivity but went on to say that that interpretation should be in a manner so as to give effect to objectives of the directive. The court cited authorities which included Frankovich wherein the requirement of making good damage to individuals and the criteria within was dealt with. The Court considered Article 10 and 249 EC and stated when it applies that is lack of direct effect. The court went on to consider the fact that expiry of time allows the interpretation and conformity requirements. The Cou rt reasoned that after expiry of time limit if transposition had not been done then the courts of Member States should refrain from interpreting domestic law so as to compromise on the prescribed objective. Thus the court stated that belated transposition means that the domestic court are bound to interpret domestic law in line with the directive so as to achieve the results prescribed therein. (iv) The Court in respect of the case at hand went at length about the details of indirect effect. Furthermore the conditions of non retroactivity and legal certainty were also discussed. The important aspect in respect of this case was the fact that even though in indirect effect there has been the long standing phenomena that case that came under its head were where the time limit for bringing such an action had passed, in the case it was stated that the national courts were under a duty to take into account of the directive even when the time for the directive had not passed and the time l imit had not expired. Thus the courts took a new approach in respect of indirect effect whereupon the courts of the member states have been placed under and obligation to interpret

City Genral plan Essay Example | Topics and Well Written Essays - 1000 words

City Genral plan - Essay Example As well as activities that are acceptable on every land parcel, this provides every area with compatibility and continuity as well as those individuals who border those areas. Taking an example of a general plan of Albany, in New York and, the element of land use element has been addressed of which its purpose is to benefit individuals and shape development of cities this is vividly seen in reference with the cities prospective of which its plans are to shape the road ahead, with a target that they feel should be accomplished in the future twenty years from the current time. In the land use plan land uses a pattern known as the spatial distribution all over the city and ways in which for instance the occupants or even enterprises make use of land that is available. The goals that are entailed in this element are simple but at the same time work best, it ties to the six original visions statements which are original and its aim is to support the adoption of a balanced future land use pattern standing with these concepts. There’s also strategies in the land use element and has suggestions such as the utilization of properties that have been neglected or could be they are not occupied, maps are used to guide decisions in the transportation connections land generally the use of land. The land use map outlines a number of lands uses for instance what is referred to as the downtown hub. In all of these corridors there’s employment and education centers that are contained and their results lead to a prosperous economy and revitalized development of the city. The land use element is essential because it is what is used to guide future development and make land use decisions that maintain attractive and economically sustainable city, through considering citizens satisfaction survey in making improvements it can lead to a commendable city development. While dealing with the land use element hardships that are involved in matters like understanding nature an d the limitations the planners coaching and motivation bring to decision concerning how land is used. In land use element we see that the cultural factors are mainly less emphasized in comparison to the physical and even the economic and social characteristics in making decisions on land use patterns. For instance in places that are have the potential of productivity according to soil and the slope parameters and to the existing social economic aspect do not maintain the activities that a land use would assign to them. The cultural factors that affect land use element and mostly in development of a city are information, the technology and the biasness that comes along this factors could either affect land use component positively or negatively. Due to cultures being different from one another, there happen that evaluation on land use can’t be standardized for similar physical conditions. People living and working in a given space often there’s is disregard the proposal s of studies on the constraints that are physical in the area. When we have people living and working together at a place there’s usually disregard of proposals on studies on the physical parameters of the area. Land use element evaluation on the Albany city portrays the potential for production and loss under a specified land use thus there is no possibility of commanding a decision that depends on the individuality of the populations influenced. Some of the systems attributes turn out to be dangerous to the

DO GOOD ETHICS PAY FOR THEMSELVES Essay Example | Topics and Well Written Essays - 4000 words

DO GOOD ETHICS PAY FOR THEMSELVES - Essay Example The objections made by Tightpenny to the idea of ethics seem to be ill-founded since it can be shown that ethics are quite relevant to business and can actually help profits. Ethical responsibility and corporate social awareness have become important for modern business enterprises but today, a company has to do a lot more than simply support social causes. It must advertise that it is supporting social causes. The ease with which information can shared amongst people in countries like the UK makes it impossible for a company to lie about something or hide it for long from the public. Dark pasts and shady dealings soon come out and hurt the company in more ways than one. Therefore, remaining ethical and advertising about being ethical is quite important. In this sense, business ethics are important aspects of running any company and the reasons for that are not limited to legal requirements or government orders (Medawar, 1976). The reason for running an ethical business can be shown to come from the highly valued theory of ethical egoism which suggests that people should what would be best for them in the long run. This approach may be connected with the ideals coming from utilitarian ethics or the approach taken by universalism but the basic reason for companies acting ethically is that ethics are good for business. The basic reason for this situation is due to the emergence of ethical consumers. These consumers like to know that their buying decisions and the support they give to companies are responsible companies. This consumer will make purchase decisions which are influenced by knowing the operations of the company from s/he is buying products. While the idea of being ethical may have as many definitions as there are consumers in the market but in a broad sense, the consumer could be very hesitant when buying goods or services from an organisation that does not have high ethics. These high ethics include stipulations such as its

Business Ethics Essay Example | Topics and Well Written Essays - 2000 words - 6

Business Ethics - Essay Example It may be argued that the business professional is not solely responsible for proper business conduct, but the organization can assist ethical behavior of a business person by laying code of conduct which may be used for immediate reference when the individual is unsure of the step ahead. Business ethics does not have a typical definition because the rightness or wrongness of a behavior in business is not agreed by all as morally right or wrong, ethical or unethical, good or bad. Ethics has evolved from ancient tradition based on cultural, religious and philosophical beliefs. Business ethics is an argumentative subject with disagreements erupting due to its dynamism, complexity and interdependence in business. Business operations usually involve compromise. There are two basic viewpoints about business ethics: (a) business ethics is inseparable from personal or other ethics and (b) business will not be more ethical than the people who conduct business. There are certain assumptions that form the basis for business ethical and unethical business conduct. It is assumed that profit is not the only motive of business, competition leads individuals to ignore ethics, pressure to compromise ethics occurs often at lower and middle management levels, a person who act ethically has a proper personal code, ethics is highest among youngest and those in the final stages of their careers, individuals with ethical superior tend to behave ethically, workplace pressures to exhibit performance can lead to unethical behavior and more managers and employees identify their ethical behavior with the policies of their organization(Lewis, P.V. 1985 p.377-383). Some scholars define ethics as an inquiry into the grounds and nature of morality where morality is considered as standards, moral judgements and rules of conduct. The confusion in understanding ethics is due to the inability to determine precisely the various factors of business ethics and

City Genral plan Essay Example | Topics and Well Written Essays - 1000 words

City Genral plan - Essay Example As well as activities that are acceptable on every land parcel, this provides every area with compatibility and continuity as well as those individuals who border those areas. Taking an example of a general plan of Albany, in New York and, the element of land use element has been addressed of which its purpose is to benefit individuals and shape development of cities this is vividly seen in reference with the cities prospective of which its plans are to shape the road ahead, with a target that they feel should be accomplished in the future twenty years from the current time. In the land use plan land uses a pattern known as the spatial distribution all over the city and ways in which for instance the occupants or even enterprises make use of land that is available. The goals that are entailed in this element are simple but at the same time work best, it ties to the six original visions statements which are original and its aim is to support the adoption of a balanced future land use pattern standing with these concepts. There’s also strategies in the land use element and has suggestions such as the utilization of properties that have been neglected or could be they are not occupied, maps are used to guide decisions in the transportation connections land generally the use of land. The land use map outlines a number of lands uses for instance what is referred to as the downtown hub. In all of these corridors there’s employment and education centers that are contained and their results lead to a prosperous economy and revitalized development of the city. The land use element is essential because it is what is used to guide future development and make land use decisions that maintain attractive and economically sustainable city, through considering citizens satisfaction survey in making improvements it can lead to a commendable city development. While dealing with the land use element hardships that are involved in matters like understanding nature an d the limitations the planners coaching and motivation bring to decision concerning how land is used. In land use element we see that the cultural factors are mainly less emphasized in comparison to the physical and even the economic and social characteristics in making decisions on land use patterns. For instance in places that are have the potential of productivity according to soil and the slope parameters and to the existing social economic aspect do not maintain the activities that a land use would assign to them. The cultural factors that affect land use element and mostly in development of a city are information, the technology and the biasness that comes along this factors could either affect land use component positively or negatively. Due to cultures being different from one another, there happen that evaluation on land use can’t be standardized for similar physical conditions. People living and working in a given space often there’s is disregard the proposal s of studies on the constraints that are physical in the area. When we have people living and working together at a place there’s usually disregard of proposals on studies on the physical parameters of the area. Land use element evaluation on the Albany city portrays the potential for production and loss under a specified land use thus there is no possibility of commanding a decision that depends on the individuality of the populations influenced. Some of the systems attributes turn out to be dangerous to the

Business Ethics Essay Example | Topics and Well Written Essays - 2000 words - 6

Business Ethics - Essay Example It may be argued that the business professional is not solely responsible for proper business conduct, but the organization can assist ethical behavior of a business person by laying code of conduct which may be used for immediate reference when the individual is unsure of the step ahead. Business ethics does not have a typical definition because the rightness or wrongness of a behavior in business is not agreed by all as morally right or wrong, ethical or unethical, good or bad. Ethics has evolved from ancient tradition based on cultural, religious and philosophical beliefs. Business ethics is an argumentative subject with disagreements erupting due to its dynamism, complexity and interdependence in business. Business operations usually involve compromise. There are two basic viewpoints about business ethics: (a) business ethics is inseparable from personal or other ethics and (b) business will not be more ethical than the people who conduct business. There are certain assumptions that form the basis for business ethical and unethical business conduct. It is assumed that profit is not the only motive of business, competition leads individuals to ignore ethics, pressure to compromise ethics occurs often at lower and middle management levels, a person who act ethically has a proper personal code, ethics is highest among youngest and those in the final stages of their careers, individuals with ethical superior tend to behave ethically, workplace pressures to exhibit performance can lead to unethical behavior and more managers and employees identify their ethical behavior with the policies of their organization(Lewis, P.V. 1985 p.377-383). Some scholars define ethics as an inquiry into the grounds and nature of morality where morality is considered as standards, moral judgements and rules of conduct. The confusion in understanding ethics is due to the inability to determine precisely the various factors of business ethics and

Substance Abuse Essay Example for Free

Substance Abuse Essay OBJECTIVE: Analyze specified social problems facing contemporary United States. The social problem taken into consideration in contemporary United States is substance abuse. The World Health Organisation (2014) defined substance abuse as the harmful or hazardous use of psychoactive substances including alcohol and other illicit .Psychoactive substance use can lead to a dependence syndrome, that is to say, a cluster of behavioural, cognitive and psychological phenomena that develop after a repeated use and that typically include a strong urge to take the substance and finding difficulties in controlling its use. Substance abuse is a social canker in contemporary US. Examples of substances that are abused are marijuana, inhalants, cocaine, heroin and alcohol. People abuse these substances due to various reasons and the society in which we live has a hand in this social canker. It is now common to see young people specially adolescents engaging and experimenting with substances such as alcohol, cocaine, morphine and tobacco in the US. Substance abuse actually affects the individuals, the society and the government of the US. Substances abuse has adversarially affected the economy of the US due to the fact that resources which could have been used to further develop the US have been channelled to controlling substance abuse and its associated problems. Many violent crimes have been linked to the mind- altering effects of substances abused. Substance abusers often commit theft to support their drug habits. In contemporary US, more than half of the economic cost of alcohol and drugs is due to crime. Most substance abusers are involved in criminal activities such as gang –rape, assault, armed robbery and these criminal activities really affect US negatively. Another extent at which substance abuse affects the United States is the incident of diseases. Most of the abused substances have harmful health effects which downsizes the United States. Diseases attributable to substance abuse which affects the US negatively are high blood pressure, stroke, heart damage, and tetanus, HIV/AIDS, diarrhoea and cirrhosis as well as several degrees of cancers. The diseases outlined costs the US billions of dollars in treating them and the monies used in treating these diseases could have been used in other developmental sectors. From my own sociological perspective, a sociological theory is a set of ideas that provides a detailed explanation of any occurrence or happenings  in the society. Based on my perspective of sociological theory, I would say as a fact that peer pressure is one of the main causes of substance abuse in contemporary US.US is a nation where the societal power of peers really exists. In a society, everyone wants to be seen as a member of a group or class and even better still associated with a group. When this happens, those left in a group of substance abusers are left with no option than to use and abuse substances such as cocaine, alcohol and marijuana due to the fear of being left out in that particular group or class. Pressure from peers is a major causing factor of substance abuse because a peer group is a strong agent of socialization in the society; peer groups are able to influence other individuals in the group to abuse substances because it makes them smart in class, it boosts confidence in them and other persuasive reasons which has the tendency to influence the individual to also abuse such substances. REFERENCE 1. World Health Organization. (2014). Substance abuse. Retrieved 11-11-14 from http://www.who.int/topics/substance abuse/en/

Running Head Quattroporte Inc Foreign Based

Running Head Quattroporte Inc Foreign Based As executives with the Canadian-based software company, Quattroporte Inc, we were charged with identifying the most suitable location for opening a foreign-based subsidiary to process sales outside of North America. Offshoring will help maximize profits for our organization which is in a period of hyper growth. As part of this study our team will be looking at the jurisdictions of Ireland, Gibraltar and the Isle of Man. To analyse the suitability of the aforementioned jurisdictions we will be discussing issues of globalization, tariff and non-tariff trade barriers, trade regulations, regional trading arrangements, international factor movements and multinationals, foreign exchange and risk strategies, international/regional banking factors, professional services support, taxes, capital flow/repatriation of profits, IP rights, political and policy direction, and country risk/freedom. Selection criteria will be explained and weighed for each jurisdiction. Results of this analysis will yield information which will inform managerial decision-making in establishing our foreign-based subsidiary. IRELAND Background Over time, Ireland has become a significant offshore jurisdiction. A full-fledged member of the European community, it has managed to attract significant international business commitments through its attractive taxation reductions. Lying to the West of Great Britain, having gained independence from the latter in 1922, this English speaking country of 3.5 million (1.2 million live in Dublin) is governed by a democratically elected parliamentary government. Population 4.7 million Labour force 2.1 million Unemployment rate 14.6% Public debt 118% of GDP. Communication Ireland possesses a modern digital system using cable and microwave radio relay. Transportation Ireland benefits from an extensive network of airports (16), railways (3,237 km), roadways (96,036 km), waterways (956 km), and a merchant marine (31). Government Ireland is a republic and has a parliamentary system of government. The head of state is the elected President of Ireland who serves for a 7-year term. Ireland also has a prime minister (called the Taoiseach) who is nominated by the House of Representatives (called Dà ¡il Éireann) and then appointed by the president. Besides the lower house, the House of Representatives, there is also an upper house, the Senate (or Seanad Éireann). Ireland is a member of the European Union and one of the original 11 countries to adopt the euro as its currency in 1999  [1]  . Ireland is politically stable and their government is well on its way to reduce planned reductions of public servants. Economy Since 2008, Ireland has suffered from a significant debt-laden bust following the Celtic Tiger boom which had been predicated on debt and an unsustainable housing bubble. Although they experienced a significant drop in economic activity following the 2008 financial crisis, the Irish government has made significant efforts to rectify the situation. This has included the establishment of a National Asset Management Agency (NAMA) in 2009 and across-the-board cuts in spending  [2]  . Half of the top 50 banks and 20 insurance companies are hosted in Ireland. In 2008 the International Financial Services Centre (IFSC) investments were equivalent to 11 times Irelands GNP. The Irish Stock Exchange hosts about a quarter of international bonds. Taxation Since October 1999, all Irish companies are liable to Irish corporation tax (regardless of where they are controlled or owners country of residency), they are no longer tax-free entities and must therefore pay Irish corporation tax, register with Internal Revenue Commissioners, and file annual tax returns. They have also established an extensive network of tax treaties which include the provision of exchange of information. This makes it important to ensure that management is based somewhere fiscally neutral. The following three principal elements make Ireland stand out as a tax haven  [3]  : Corporate Taxation in Ireland is set at 12.5% on profits for all trading companies (non-trading income is taxed at 25%). A 25% corporate tax rate relates to passive income whereas capital gains tax is 30%. Near-absence of transfer pricing rules (source of loopholes in international tax) lets multinationals artificially relocate their profits away from Ireland, usually via transfer pricing mechanisms, to lower-tax or zero-tax jurisdictions. As such, large portions of multinationals profits are sheltered from Irish tax. Membership in the European Union grants Ireland political stability and special access to European markets, membership has also kept it tax haven blacklists (e.g. Caymen Islands and Bermuda), and many countries that would apply withholding tax on interest paid to traditional tax havens do not apply them to Ireland because its classified as onshore. Relationships with International Bodies Overall, Irelands place within the European Union, weak rules on transfer pricing, and broad network of tax treaties make it particularly attractive for offshoring. Case in point, according to a recent study, 60% of companies pay no to virtually no corporation tax. Effective tax rates were estimated at 7.3% in Ireland compared with 37% in France and 26% in Canada  [4]  . This has resulted in other European countries crying foul play and also triggered beggar-thy-neighbour policies. They still have much work to do to implement better financial transparence. Intellectual Property Protection Ireland ranks 7th on the Global Intellectual Property Index (GIPI)  [5]  . Ireland is a common law jurisdiction with an independent and efficient court system, a wide range of legal protections for the creators/owners of Intellectual Property Rights and the possibility of obtaining generous state grant assistance with research and development projects. Isle of Man Background The Isle of Man is an internally self-governing dependency of the British Crown and the people are British citizens. It is not formally part of the United Kingdom but is within the British Isles. The Isle of Man has its own currency the Isle of Man pound (Manx) that runs at par with the UK pound. Douglas is the Capital city and the largest town and the entire island is very small at 570 sq. miles. The primary language for business is English. The unemployment rate is very low at 2.6% and the standard of living is high with a life expectancy of 80.76 years and has a very low crime rate. Population 85,421 Labour force 41,790 Unemployment rate 2% Public debt Nil. Communication The Island is known to have a world-class telecommunications infrastructure and offers a full range of services including voice and data communications. Transportation The Isle of Man is very small and has therefore very little transportation infrastructure. It has one airport, a small railway (63 km), roadways (500 km), and a sizable merchant marine (98). Although 321 ships are registered in the Isle of Man, 223 of these are foreign owned. Government The head of the Isle of Man Government is the Lieutenant Governor. The executive head is the Chief Minister. The capital contains both the government offices and the parliament chambers. (Tynwald). The Isle of Man is claimed to be the oldest continuously operating government in the world. It is a dependency of the Crown so is able to set many of its own laws except on issues of defense, foreign affairs and consular services. Isle of Man contributes financially to the UK for these services and protection. Economy The Isle of Man has a very impressive track record regarding its economic success. The Isle of Man has been a remarkable economic story in the past three decades and has benefited from 28 years of continuous economic growth as quoted from an Ernst and Young Report, Isle of Man: Economic Report dated May, 2012. The GDP of  £3.2 Billion ($4.9bn US) is very high for a population of only approximately 85,000 people  [6]  . The Isle of Man also enjoys full and free access of Industrial and Agricultural goods movement with the European Union under Protocol 3 of the Treaty of Succession. Isle of Man has been successful in diversifying its economic base away from Agricultural to more diverse selection including financial services, aerospace and information communication technology (ICT). Taxation The Isle of Man sets its own taxes independently of the United Kingdom. The Isle of Man has no separate corporate, estate or inheritance or gift taxes. Income tax is levied at relatively low rates and VAT (Value added tax) is applied in a very similar manner as the UK. Companies are subject to income tax and not a separate corporate tax. Income tax is often zero unless they are engaged in earning profits from Isle of Man land e.g. rental income or property development or from banking then the rate of tax is 10%. Residents of the Island pay up to 20% of their total income to a maximum of 120,000 in tax which has proven attractive for the very wealthy. Capital gains tax is zero  [7]  . Since many view the Isle of Man as a tax heaven there are certain risks with this location. For example the Subsidy towards VAT has been removed by the UK to the Island in the amount of  £200 million yearly which has a big impact on their ability to keep taxes at zero. Also, there can be a negative connotation from working out of an area that is known to be a tax heaven. Relationships with International Bodies The Isle of Man became recognized as part of the WTO under the United Kingdoms ratification agreement in 1997. Also OECD (Organization for Economic Cooperation and Development) recognizes the Isle of Man as a member under the United Kingdom. Other bodies such as FATF, FSF and the IMF all have the Isle of Man in good standing with high levels of controls and protections in place. IMF had done a detailed assessment of the Isle of Mans regulatory and anti-money laundering framework in late 2002 and determined that Isle of Man had a high standard of compliance with all assessed areas  [8]  . Intellectual Property Protection The Isle of Man has a modern system of copyright protection. Computer software is protected in the same manner as prescribed in EC directives. The Isle of Man does not have its own trademark register but the UK system extends to the Island. UK trademarks are protected under Isle of Man civil law. Similarly, UK Patent law extends to the Island and Isle of Man law protects UK registrations. The UK ranks in 2nd place on the Global Intellectual Property Index (GIPI) slightly behind 1st place Germany  [9]  . GIBRALTAR Background Strategically significant, Gibraltar was relinquished to Great Britain by Spain in the 1713 Treaty of Utrecht. This led to the British garrison being declared a colony in 1830. In 1969, Gibraltar was granted autonomy by the UK which led Spain to close their border and sever all ties. Between 1997 and 2002, the UK and Spain held talks aimed at establishing a temporary joint sovereignty over Gibraltar. This move was however rejected by most Gibraltarians following a 2002 referendum. Tripartite talks have continued since 2004 with the hopes of resolving current disputes and developing cooperation agreements dealing with such things as taxation, communications, customs services, and other contentious issues. In 2009, a dispute over territorial waters gave rise to sporadic non-violent confrontations between Spanish and UK naval patrols. Of particular importance is the non-colonial constitution which was enacted in 2007, and the European Court of First Instance recognizing Gibraltars right to regulate its tax regime. The UK is however still responsible for looking after matters of defence, foreign relations, internal security, and financial stability  [10]  . Population 29,034 Labour force 12,690 Unemployment rate 3% Public debt 7.5% of GDP Communication Adequate, automatic domestic system and adequate international facilities. Transportation The Isle of Man is very small and has therefore very little transportation infrastructure. It has one airport, few roadways (29 km), and a small merchant marine (13). Although 267 ships are registered in Gibraltar, 254 of these are foreign owned. Government The monarchy is hereditary; governor appointed by the monarch; following legislative elections, the leader of the majority party or the leader of the majority coalition is usually appointed chief minister by the governor. Economy Gibraltar adheres to the common law charter and its workforce is highly-educated. The Gibraltar Pound serves as the official unit of currency (in monetary union with the UK pound sterling). No foreign exchange regulations are in effect and complete freedom exists to move funds in and out of Gibraltar as well as the ability to convert funds to any other currency. Taxation The overall corporate tax rate is 10%. Companies pay tax on income that is accrued and derived in Gibraltar. If it can be proven that said income is not accrued and derived in Gibraltar, the income is non-taxable. The company can apply to the Commissioner of Income Tax to have this confirmed in an advance tax ruling (subject to certain conditions and restrictions). Furthermore, there are is Capital Gains Tax in Gibraltar  [11]  . Relationships with International Bodies As a member of the European Union, Gibraltar is subject to almost all European Law. Gibraltar can already take advantage of European Union directives that facilitate cross border business within the European Union in respect of insurance, banking and investment services. Gibraltar licensed or authorised financial institutions can provide services throughout the EU and EEA without having to seek separate licenses or authorisation in the host Member State. This is known as the passporting of financial services. Intellectual Property Protection A companys trading name, product/service brands, associated strap lines, logos and other aspects of get-up or brand image can be protected as registered trademarks. A trade mark must have been previously registered in the UK prior to being registered at Gibraltar Companies House. Patents must also have been previously registered in the UK prior to registration with Gibraltar Companies House. Recommendation To come to a recommendation we compared each jurisdiction using the eight risk factors identified in Table 1. As such, each factor was assigned a value from 1 thru 5, 1 being very low risk and 5 being very high risk. This risk analysis allowed us to identify which jurisdiction provided the least amount of risks based on the selected criteria. Such data provided valuable insights into the relative stability of the economies as a whole, their ability to keep taxes low, the repatriation of funds back to the head office and highlights known risks associated with each country. Table 1: Risk Assessment for jurisdictions Ireland Isle of Man Gibraltar Economy Low Risk (2) in recession following collapse of the real estate bubble high unemployment Low Risk (1) strong GDP; low unemployment Low Risk (1) strong GDP; low unemployment Government Low Risk (2) Low Risk (1) Low Risk (1) Taxation Low Risk (2) Low Risk (1) Low Risk (1) very straight forward Repatriation of profits Low Risk (1) Low Risk (1) Low Risk (1) very easy and straight forward Relationships with International Bodies Low Risk (1) Low Risk (2) some countries are disagreeable with its territorial legal status High risk (4): major territorial ownership and political disagreement with neighbouring Spain Intellectual Property Protection Low Risk (1) Low Risk (1) UK rules Low Risk (2) UK rules + Gibraltar registration Technology Infrastructure Low Risk (1) Low Risk (2) adequate but not excellent Low Risk (2) adequate but not excellent Costs of setting up merchant account with internet low cost credit card transactions processing Low Risk (2) competitive internet based rate but more expensive than offshores Low Risk (1) Competitive internet based rate Low Risk (1) Competitive internet based rate Total Risks Summary 12 10 (Lowest) 13 Best Choice We also looked at other factors including GDP, unemployment rates, and various tax rates (corporate tax rate, capital gains tax, and stamp tax) to determine overall suitability (see table 2). Once again, the Isle of Man stands out due to its 0% tax rate and sound economic indicators. Table 2: Summary Stats We also looked at some financial considerations in dollar amounts. As such, Table 3 provides some financial data on the impact of taxation if our company made a profit of $5M or $55M and we show the after Corporate tax amount resulting from such calculations. We also added a column to show the impact on profits if we remained in Canada and did not use a subsidiary. As you can see the Isle of Man has a distinct advantage over all other competitors and with no Repatriation costs it has a substantial benefit over the Canadian market place as well. Table 3 Impact of Taxation on Corporate profits Corporate Profits (approximate) Ireland Isle of Man Gibraltar Canada Profits $5,000,000.00 $4,375,000.00 $5,000,000.00 $4,500,000.00 $3,900,000.00 Profits $55,000,000.00 $48,125,000.00 $55,000,000.00 $49,500,000.00 $42,900,000.00 CONCLUSION Opening a foreign-based subsidiary to process sales outside of North America can be very beneficial given that Quattroporte is looking at international trading. By establishing such a subsidiary, we will be able to circumvent withholding taxes on outgoing payments of dividends, interest and royalties. The routing of dividends through jurisdictions with favourable double tax treaties can help our organization avoid many such tax retentions. The key issues we looked at were: Zero to very low withholding taxes on dividends. No taxes in the jurisdiction of the holding company. Zero to very low withholding taxes on dividends (paid from holding company to shareholder). Although not a crucial immediate issue we should also consider whether our company would be subject to any tax on a future disposal of the subsidiary, or whether there would be any tax on a disposal of the holding company shares. It will also need to be considered whether Canada has any special provisions that apply to dividends from tax haven jurisdictions given our intent to locate to such countries. When identifying the most suitable location for opening a foreign-based subsidiary, we have found that the Isle of Man with its array of tax benefits, stable government, strong economy, and myriad of corporate and financial services will ultimately save our organization money, increase profits and streamline the operating costs of our business.