Collapse of Communist rule Essay Example | Topics and Well Written Essays - 750 words

Collapse of Communist rule - Essay Example Over the years, Communism had slowly eroded away the feeling of security and freedom that many citizens in countries such as Poland, Hungry, and Bulgaria craved. The world was a different place and the countries of Eastern Europe wanted to become a more integral part of the global community (Devinatz 318). This did all come to a head in 1989 as Communism as we knew it quite simply, and quickly, collapsed. Interestingly enough, the change that came to Eastern Europe had its foundation in various sectors of society that wanted a new form of government. Change began to happen from the inside out as members of different political ideologies began to become influential in the state. In Poland, for example, the free trade union Solidarity movement in the late 80s began to receive massive support from the Polish people. By June 1989, they had take control of the Senate, leading to a non-Communist Prime Minister. This contributed to the eventual collapse of Communism from within, leading to a near domino effect as the wave of anti-Communist sentiment flowed into Bulgaria and Hungry. It would only be a matter of trim before that Iron Curtain fell once and for all, and its effects were almost immediately felt in German and the Soviet Union. Reunification of Germany One of the factors leading to the tearing down of the Berlin Wall can actually be attributed back to the changing society in Eastern Europe. East German citizens began to realize that their freedoms had been squashed under Communism, and their spirits rose when they witnessed what was happening in the nearby countries of Poland, Bulgaria, and Hungry. As history tells us, demonstrations began to occur throughout East German society, the largest of which occurred when Mikhail Gorbahew visited Berlin in October 1989. Citizens from all over the region were demonstrating for the rights to be a free populace and to be rid of Communism. Gorbadhev himself, quite surprisingly to some, warned Communist leaders at the ti me that it appeared a near revolution was at hand and that they needed to listen to the cries of the people. This was the true reality of what lead to East German reunification with Germany. For one of the first times in Communist history, the leaders began to heed the cries of their people. The protests began to grown in number and by November of 1989, East Germans were actually permitted to freely cross into West German, leading to the destruction of the Berlin Wall that had long divided the two countries. End of the Soviet Union By 1991, the block of republics comprising the Soviet Union was the last remaining bastion of Communist Rule in the region. In the case of the Soviet Union, it can be seen that t was growing increasingly difficult to properly care for and maintain such a massive regime that had been built over the years in the 13 various states comprising the former Soviet Union. The truth is that there are numerous factors, many dating back to the days of the Cole War, t hat contributed to the eventual collapse of the entire system, and the eventual granting of independence to the various countries comprising the Commonwealth of Independent States. The reality was that it was certainly too large of an undertaking to create a truly centralized and unified state that

Let's Be Lefties For a Day Assignment Example | Topics and Well Written Essays - 500 words

Let's Be Lefties For a Day - Assignment Example ch ensures that employees maximize their contribution to the organization while enabling them to reach their own potential; creating a win-win situation for all. Diversity in the workplace refers to the variety of employees in a given work environment. Every organization today is made up of employees from a variety of ethnic, cultural, and racial backgrounds, add to this diverse group a mix of genders. Managers and professionals in such settings are responsible for molding this diverse group into a cohesive unit that benefits the organization, while ensuring that every employee is enabled to reach his/her potential. The idea of diversity is acceptance of differences and respect for them. In essence this means accepting that each individual is unique and is different from another in certain respects. These differences can be in a wide variety of spheres ranging from cultural and racial to religious and gender. Exploring these dimensions and understanding them can lead to an enriching experience – the ability to not just make allowances for but to appreciate them and celebrate the unique qualities they contribute. Diversity does not mean just physical diversity in outward appearance or speech. People who grow up in differing environments or come from different educational backgrounds also think and respond differently. The difference lies not only in how they are perceived but also how they perceive others and themselves. This also affects the way they interact with others especially those they perceive to be different from themselves. The result can be discrimination where those who ‘belong’ are at an advantage while those who do not are at a disadvantage. The challenge for the manager or professional in a business setting is to build bridges across differences and strengthen bonds to enable a work environment sans discrimination. The simple experiment of using the left hand instead of the right for ordinary activities like turning the pages of a book or

A Socio Cultural Analysis of Singapore

A Socio Cultural Analysis of Singapore 1. Introduction 1.1 Singapore Singapore is an island country which is one of the four Asian tiger countries. Singapore is regarded as one of the worlds most prosperous countries with strong international trading links and its per capita GDP is equal to leading nations of Europe. (https://www.cia.gov/library/publications/the-world-factbook/geos/sn.html). According to the singstat.gov.sg, Singapore had the population of 4,987,600 people in 2009 and 3,200,700 were Singapore citizen. The rest 2 million were other nationalities. These nationalities are Chinese, Indonesians, Indians, Malays, Vietnamese, Myanmar, Laos, Cambodians and so forth. These nationalities settle in Singapore for various purposes. Thus, Singapore is regarded as the multicultural country. 1.2 Socio-Cultural Analysis of Singapore According to Geert Hofstedes five cultural dimensions, following cultural dimension indexes are indentified. Power distance index 74 Individualism index 20 Masculinity index 48 Uncertainty avoidance index 8 Long-term orientation index 48 Table1. Five cultural dimensions of Singapore Therefore, Singapore is collectivism country due to the individualism index of 20. As it is a high collectivism society, less powerful number of people accepts the unequal power distribution among the family or organization which is common in high collectivism society. Masculinity index of 48 proves both female and males in Singapore have equal opportunity for their lives. The most interesting index is uncertainty avoidance index which is 8. Therefore, Singaporeans are regarded as risk takers who prefer changes and challenges. As for the long term orientation index, Singapore has the index of 48 which is normal, neither long-term nor short-term oriented. In order to relate, Geert Hofstede five cultural dimension indexes and the impact on marketing, following facts are indentified. Firstly, as power distance index of Singapore is 74 which is high, therefore, marketing luxury items, global brands, high quality and innovative products works in Singapore as in high power distance culture, one social status must be clear to be respected by others. Marketing products in Singapore should focus on needs of a society, family and group rather than individual due to the individualism index of 20. Moreover, products in Singapore should be continuously innovative, value added and features are to be improved as the uncertainty avoidance is very low, 8. As Singapore is normal in long/short term orientation index, products can be either long term or short term purposes. Similarly, masculinity index of Singapore is 48 that mean balance in values of both masculinity and femininity. From the marketing perspective, products that are marketed to masculin e culture should be status products as masculinity refers to achievement, success and recognition. 1.3 Economic Analysis Economy of Singapore depends heavily on exports, which are consumer electronics and information technology products. Singapore practised successful free market economy with corruption free environment. Per-capita GDP of Singapore is equivalent to that of four largest West-European countries (www.nationmaster.com). GDP per capita of Singapore in 2009 was approximately 50,300 USD. In 2008 and 2007, it was 52,200 USD and 52,300 USD respectively according to CIA world facts book. Based on the World Banks doing business 2010 and 2009 report, Singapore is ranked #1 in ease of doing business. Moreover, Singapore is also ranked #1 in employing workers and trading across borders. As for the closing business Singapore is ranked #2. As for the low corruption rate, Singapore is ranked #1 in Asia and #4 in the world. In order to increase the growth of Singapores economy, government decided to create the two integrated resorts with casino licenses. Marina Bay Sands was awarded the first license which is a more business focused integrated resort. Second license was awarded to Resorts world at Sentosa, a family oriented integrated resort. These integrated resorts are expected to produce 35,000 jobs. The Singapore government attracts large scale of foreign investment by enforcing two policies which are pro-foreign investment and export-oriented. According to economywatch.com, United States is the leading investor in Singapore. There are a number of factors influences the economic development of Singapore. The main reason is due to the increasing demand of electronic products around the world which benefits the Singapore as it is the major producer of electronic goods. Other industries contributed in economic growth of Singapore are pharmaceuticals, financial services and manufacturing.The 2. Product According to socio-cultural analysis using by Geert Hofstede five cultural dimension model, furniture products made of teak are decided to market Singapore. These products are manufactured by Myanmar Teak Company limited is using precious teaks from Myanmar. Most of the furniture in Singapore is made of leathers, fibre, iron, plastics, recycled woods and so forth. Although there is some furniture made from wood, it is very difficult to find furniture made of teak. 2.1 Relative Advantage Furniture made from teak is usually expensive and regarded as luxury furniture because teaks are expensive as it takes decades to get teak trees and its advantages. Furniture made from teak is durable, strong, and resistant to moisture, fire, acid and alkalis. Moreover, it is highly resistant from rotting, sun, rain, frost or snow. Once it is bought, it can be used for many decades. Furniture made of teak is easy to clean from spilled drinks and food while others are hard to remove the stains. Although the natural colour of the teak is golden brown, it can be changed to reddish brown or dark brown. Therefore, the colour of the teak is easy to alter and colour will sustain for a long time. Another advantage of teak is producing natural oils that prevent termites and wood damaging insects. This natural oil maintains the solidness of the wood, life span and strength which therefore unnecessary for the user to apply chemicals. Resistant to weathers, rotting and wood damaging insects make teak furniture to be ageless. Teak is easy to shape and craft. 2.2 Compatibility Teak furniture is compatible for Singapore, according to high power distance index (74) of Hofstede. Having teak furniture show the high status and wealth of that person comparing to other furniture made of fibre, plastic, and recycled woods. In Singapore, decorating home with arts, sculptures, furniture, lighting and latest electronic products are found in house of wealthy people. Teak furniture is mainly used in International hotels, high-class restaurants, and furniture of international companies especially for meeting tables. International hotels and high-class restaurants have furniture made of teak because westerners and Europeans value teak furniture and handicraft products. 2.3 Trialability Furniture showrooms in Singapore allow customers to try before purchase. For example, customer can sit on the couch or sofa to test the comfort of the products. In Singapore, furniture showrooms are decorated with its product. Decorating furniture show rooms with its products enable customers to test the product, understand the convenience of the product, and get the idea how products can be designed in particular location. For example, in IKEA all furniture is shown to try and test before the purchase. Customers are allowed to use the tables, sit on chairs and sofa and lie on bed. 3. The Market 3.1 Geographical Region Singapore is located at the South East Asia which is surrounded by Malaysia and Indonesia. Singapore is also known as an island Nation which is 3.5 times size of the Washington DC according to nationmaster.com. It has total area of 692.7 km that had a population of 4,987,600 people in 2009. Singapore has smaller islands which are Jurong, Pulau Tekong, Pulau Ubin, and Sentosa. Among them, Sentosa is the largest one. Highest point of Singapore is Bukit Timah which is 166m above sea level whereas the lowest point is Singapore Strait 0m which is a major shipping route of South East Asia. In Singapore, climate is hot, tropical, humid and rainy. There are two distinct monsoon seasons which are North-eastern monsoon starting from December to March and South-western monsoon takes June to September. 3.2 Transportation Public transportation is the major source of transportation heavily used by people for daily purposes. Public transportation includes MRT, LRT, and Buses. SMRT Corporation Ltd (SMRT) is Singapores multi-modal transport service provider offering integrated island-wide transport services including trains, buses, and taxis. SBS transit started its operation in 2003 which is North East Line, a highly advanced fully automated new underground heavy rail system. This NEL had a daily user of 325,433 in 2009 which is 20 kilometers long and include 16 stations from punggol to Harborfront. According to data of Civil Aviation Authority of Singapore and Changi Airport Group Pte Ltd, number of aircraft arrivals and departures were 120,184 and 120176 respectively for both passengers and parcel/mail. Aircraft is major transportation for arriving and departing Singapore, according to data of passenger arrival/departure by using aircraft. In year 2009, passenger data of arrival and departure was recorded as 18,026,000 passengers arrival and 18,063,000 departures. As for the parcel/mail incoming and outgoing by aircraft in 2009 were 12113 and 14945 tonnes. By looking at the Data of Maritime and Port Authority of Singapore, ships are the major source of transporting cargos and containers. According to data, in 2009, 130575 vessels arrived in Singapore by shipping 1784669(000) giga tonne. Air cargos were mainly used by North East Asian Countries due to discharged tonnes of 377,184 in year 2009. These North East Asian Countries include China, Hong Kong, Republic of Korea and Taiwan. Total air cargo discharged tonnes by various countries and regions in 2009 were 846,671. Table1. Describes the number of population using vehicles in 2007-2009 Table.1 the number population used of vehicles in year 2007, 2008 and 2009 were as follows 2007 2008 2009 Car 505,987 540,455 566,608 Rental Cars 11,054 12,391 12,763 Taxis 24,446 24,300 24,702 Buses 14,530 15,327 16,023 Motor Cycles Scooter 144,340 146,120 147,215 Goods Other Vehicles 150,979 156,089 158,207 Total 851,336 894,682 925,518 Adopted from Land transport Authority 3.3 Communication There were 1.857 million fixed telephone users in 2008 whereas 6.375 million users were mobile cellular users. Presently, there are three communication service providers that are SingTel, Star hub and M1. 3G wireless service was launched in February 2005. As for the internet service, most of the people use broad band internet service provided by three internet service providers. According to data of Infocomm Development Authority of Singapore, Media Development Authority and Singapore Post which were collected at April 2010, there were 2046.7(000) of broadband internet users including xDSL, cable modems, leased line internet and other broadband internet access methods. Dial-up internet users were only 75.1(000) users. As for the mobile phone users for both 3G and 2G, there were 6920.2(000) users while the fixed mobile users were unknown. There is Sing post postal service which delivers mails and parcels to most of the countries around the world. 4. Consumer Buying Habits 4.1 Product use pattern In Singapore, furniture is one of the essential products for buildings. People use furniture for daily purposes. Furniture is essentially indeed products in Singapore due to the increasing number of residents, international students, employees from around the world, Singapore requires more housings, schools and universities, hotels and restaurants. Therefore, furniture is required for those housings, universities, schools, hotels and restaurants. In Singapore, 76.8% are Chinese according to nationmaster.com. Chinese usually value arts and handicraft. Moreover, Chinese buy new furniture for their houses after Chinese new-year because Chinese belief that if they can buy new products in this New Year and they believe that they will enable to buy in next New Year. 4.2 Product preference In general, Singapore prefers light, small and cheap furniture because most of the Singaporean lives in condominium and flats. As for the restaurants and international hotels, teak furniture is preferred most, in order to show their status and position. Tastes and preferences can vary among customers. 4.3 Shopping Habits According to the study of (Neilson, 2009) Singapore had changed shopping habits due to current financial crisis. This study shows that 70 percent of the consumer spent only on essential products. However, latest Nielsen Global consumer index shows that Global consumer index of Singapore in second quarter of 2010 increased to index of 112 that is nearly as 114 in third-quarter of 2007. Therefore, percentage of consumers who believed that Singapore was in recession had declined from 28 percent to 17 percent in Q2 2010. According to the survey conducted in 2006 to 22,000 internet users in 42 markets, it was revealed that 74% of consumers admitted that shopping as form of entertainment. Similarly, in Singapore shopping was considered as a form of entertainment due to nine out of 10 respondents replies. 7% of Singaporean went shopping twice a week or more often although others went shopping with lesser extent. 22% of Singaporeans did it weekly while 32 percent shopped once a month. 29% sh opped more than once a month and 10 percent never shopped. Moreover, Singapore was the only Asian country which made it through to the global top 10 which agreed with the therapeutic effect of clothes shopping. According to the data, following pie chart is identified. Source: adopted form www.acnielsen.com.sg/news/20060719.shtml 5. Distribution of the product In Singapore, furniture can be bought from either from retailers or manufacturers. Some Furniture manufacturers place products both on retail shop while others sell by own showrooms. Furthermore, there are countless of small furniture shops and showrooms in Singapore. The largest furniture retail store in Singapore is IKEA which is followed by Courts. 6. Advertising and promotion As for the advertising, if it is to reach international hotels and restaurants, sending product catalog is the best way to get attention. Advertising on television by targeting on restaurants and international hotel is also considered effective way of advertising. In advertising on television by showing elegant and modernized teak furniture can attract the attention of high-class customer. Similarly, as for the advertising high class society, same media can be used to attract customers. Direct marketing can be also used to for both high-class society and hotels and restaurants. Moreover, participating in furniture shows held by Singapore Furniture Industry Council will also draw the attention of respective customer. According to (Russell, 2006) Singapore market drew 17,838 visitors from 112 countries which was the largest ever. Additionally, according to the press release of international furniture fair Singapore, the fair held in March 2010 attracted the 17,277 visitors from 112 countries. This fair was held for 4days from 9 to 12 March 2010. In Singapore, furniture is discounted by percentage in some seasons. Sales discount depends on furniture. Some furniture may be discounted 20% while others are discounted 10% only. 7. Compare and contrast with competitors products 7.1 competitors products Mozaic is a Singapore brand that is integrated by successful Singapore furniture companies which satisfy the needs and wants of customers by providing specially crafted products. Combination of West and East business practices, designs, availability of resources, Singapore Mozaic fulfils the satisfaction of customer around the world. Wholesale Teak Company manufactures furniture with highest quality. Wholesale teak company furniture includes teak furniture, resort furniture and antique furniture of Chinese, Tibetan, Mongolian, classic French, classic English, Italy sofa and Italy furniture. Wholesale Teak Company have achieved the following reputations, the best whole sale teak furniture, antique furniture, classic furniture, Italy sofa and Italy furniture specialist. http://news.bbc.co.uk/2/hi/business/8189661.stm http://www.warc.com/news/topnews.asp?ID=25256 http://www.furnituresingapore.com/ http://www.acnielsen.com.sg/news/NewsReleaseJuly212010.shtml http://www.acnielsen.com.sg/news/20060719.shtml http://www.iffs.com.sg/press_20012010.asp http://www.asiaone.com/Business/News/SME%2BCentral/Story/A1Story20080310-53515.html http://www.singaporemozaic.com/mozaic_cms/index.php?option=com_contentview=articleid=4Itemid=4 http://www.wholesaleteakcompany.com/html/about_us__teak_furniture.html

Flea Control for Dogs and Cats :: Pets Dogs Cats Essays

Flea Control for Dogs and Cats Many Americans have a four-legged member of their family in their home. Most people deal with housebreaking problems, pet hair on furniture, and an occasional broken lamp because all the friendly welcomes home outweigh these minor problems. When the weather begins to get warmer, these pet owners begin to cringe with the thought of spring. It can only mean one thing; flea season and the circus of giving flea baths and dips is about to start. But in the past few years, there has been a break through in scientific technology allowing both owners and pets to rest easier. The scientific community has come up with a liquid that can be put on the pets skin that kills adult fleas. These liquids are safe for people and animals, and do not wash off. But which one is the best choice? While only a veterinarian can choose the right product for each pet, owners can definitely look into the choices by asking their vet or by simply logging onto the internet. There are three products on the market that are currently most often advised by vets: Frontline-Topspot, Advantage, and Revolution. By examining each products webpage, one can gain more information about each product that they can use along with their veterinarians advice to find the right product. Each website is different in the way they represent their products information through audience choice, layout, presentation of information, and general style. Before looking at the difference between these websites, it may be helpful to know exactly what these products are. These products are meant as a flea control measure by killing the adult fleas that bite the pet. The product comes in a small ampule and is in liquid form. The liquid is applied directly to the skin of the pet between the shoulder blades. It is then absorbed into the fatty layer of the skin and into the blood system. The product cannot be washed off after application, which allows the pet to be bathed and to play in water and it does not rub off into the environment. Flea Control for Dogs and Cats :: Pets Dogs Cats Essays Flea Control for Dogs and Cats Many Americans have a four-legged member of their family in their home. Most people deal with housebreaking problems, pet hair on furniture, and an occasional broken lamp because all the friendly welcomes home outweigh these minor problems. When the weather begins to get warmer, these pet owners begin to cringe with the thought of spring. It can only mean one thing; flea season and the circus of giving flea baths and dips is about to start. But in the past few years, there has been a break through in scientific technology allowing both owners and pets to rest easier. The scientific community has come up with a liquid that can be put on the pets skin that kills adult fleas. These liquids are safe for people and animals, and do not wash off. But which one is the best choice? While only a veterinarian can choose the right product for each pet, owners can definitely look into the choices by asking their vet or by simply logging onto the internet. There are three products on the market that are currently most often advised by vets: Frontline-Topspot, Advantage, and Revolution. By examining each products webpage, one can gain more information about each product that they can use along with their veterinarians advice to find the right product. Each website is different in the way they represent their products information through audience choice, layout, presentation of information, and general style. Before looking at the difference between these websites, it may be helpful to know exactly what these products are. These products are meant as a flea control measure by killing the adult fleas that bite the pet. The product comes in a small ampule and is in liquid form. The liquid is applied directly to the skin of the pet between the shoulder blades. It is then absorbed into the fatty layer of the skin and into the blood system. The product cannot be washed off after application, which allows the pet to be bathed and to play in water and it does not rub off into the environment.

Chiquita Banana Overview Essay

Chiquita Brands International, Inc. is one of the most important international marketers and distributors of food products derived from bananas, as well as other fruits and healthy snack products. Chiquita Banana revenues for about $3 billion dollars a year and employs more than 21,000 people and operates in about 70 countries worldwide. Chiquita Banana  together with Dole, Del Monte and Fyffes control about 80% of the global banana market. In 1993 the EU created the Common Organization of the Market in Bananas (COMB) to deal with the harsh competition between these companies. They would allow duty free access to the EU but subject to quotas to bananas from the Africa’s, Caribbean and Pacific, while bananas from Latin America were subject to an import tax of 176 Euros per ton and a quota of 2533 t. As an American company we have decided to take advantage of the new treaty restricting Latin American and ACP countries from exporting bananas to the EU. It will not be an easy ta sk because we still have to compete against European banana producers, but we are an established company and we are determined to benefit from this event and gain market share in the European Union. PESTEL analysis for the European Union POLITICAL: †¢The European Union is composed of 28 member states. †¢The EU has created a single market by standardizing laws within the member states. †¢Some of the objectives of creating this union is to create a better flow on the circulation of goods, capital, people and services within the union. Once a good or service is accepted within the union it is protected from customs, taxes and import quotas as long as they remain within the union. †¢Free movement of capital is intended to allow investment of properties between countries, something that could help banana growers since they can look for more fertile land in neighboring countries. †¢The monetary policy is the Eurozone and is governed by the European Central Bank. ECONOMIC: †¢The European Union’s GDP is ranked as number one in the world accounting for $16.58 trillion dollars. †¢Export goods account for $1.687 trillion, some of the main export partners of the European union are: oUS 17.3% China 8.5% Switzerland 7.9% Russia 7.3% Turkey 4.5 % †¢Food, drinks and tobacco account for 5.9% †¢Import of goods account for $2.302 trillion dollars and the main import partners are: China 16.2% Russia 11.9% US 11.5% Switzerland 5.8% Norway 5.6% †¢Food, drinks and tobacco account for 5.2% of import goods. †¢The service sector is the most important one in the EU making up 69% of the GDP followed by the manufacturing industry with 28.4% GDP and agriculture for only 2.3% of GDP †¢The agricultural sector is supported by subsidies from the EU and currently represents 40-50% of the EU’s total spending. SOCIOCULTURAL FACTORS: †¢There is limited data on European children’s fruit intake, but the data shows that the average fruit intake is about 141 g per day. Fruit intake is highest in Austria and Portugal and is the lowest in Iceland and Spain. †¢Girls and women consume more fruits and vegetables and boys and men do, there is no simple explanation to this but it’s believed to be because women in general are more concerned about their weight and keeping a slim fit figure. †¢Children tend to eat less fruit as they age, but it’s the exact opposite with adults. Intake levels increase with age, possibly because income and knowledge increases and one becomes more aware of the benefits of good eating habits. †¢Men once they are married have an increase in fruit intake. Women seem to have an impact on their husband’s fruit intake as well as the variety of fruits eaten. Women tend to handle ‘health-related’ issues more commonly than men so they tend to buy and cook more food than men. †¢Children’s fruit intake levels directly correlate with how much their parents consume. But pressure to eat fruit does not positively affect children’s intake, but it is enhanced when parents are good role-models and encourage them to eat fruits and vegetables. †¢People with self-efficacy tendencies have a higher fruit intake in adults, also people with a high self-esteem tend to eat more fruits and vegetables because they take their health into account. TECHNOLOGICAL: †¢The EU is funding a project for pesticide free fruits and vegetables by removing the threat of fruit flies. Helping farmers meet customers’ demands for safe fruits while being environmentally conscious. oThe project pretend to use an insect attractant to draw insects and pathogens such as: infectious micro-organisms, virus, fungus that cause diseases in fungus. oThis attractant will be applied in the form of an insect trap near plantations to take bugs away from plantations, this will be a long-lasting and biodegradable baiting station. †¢Europe is becoming more conscious about maintaining a cleaner environment, the EU is committed to providing a better future for the next generations. So they specialize on clean energy, from turbines in Germany to solar panels in Spain, and countries across the EU are using natural resources of sustainable energy bringing investment to businesses and citizens. LEGAL: †¢With the birth of the Single European Market in 1993 the Common Market Organization for Bananas was put into effect (COMB). COMB is concerned on the importation, sale and distribution of bananas. †¢A policy was set in motion allowing EU suppliers to export duty free bananas to all EU states. Also quotas were set for African, Caribbean and Pacific countries (ACP) imposing import licenses for a fixed rate of volume of bananas, and limited imports through excessively high tariffs. oA quota of 857,000 tons for duty free access from ACP countries †¢Three types of licenses were issued in order to regulate this quota to ACP countries †¢Third countries that were not considered in the quota are subject to a tariff of Ecu 850 per ton. †¢In order to prevent any loss of income by EU banana producers a compensation of payments for 850,000 tons were granted in case the prices fell below the production costs. ENVIRONMENTAL: †¢Flat-free water chargers are common in some countries in Europe. This does not encourage efficient behavior to households and agriculture according to a report from the European Environment Agency (EEA). †¢The EEA is considering water pricing in the following countries: Croatia, England and wales, France, Germany, Netherlands, Scotland, Serbia, Slovenia and Spain. †¢In most countries, farmers are allowed to use as much water as they want  for a flat rate. By charging the amount of water used in Europe it prognosticated to cut down on water used by agriculture for about 10 – 20 %. This will push farmers to not only cut down on their water consumption but to invest on better irrigation system as well as fixing water leaks. †¢The general population in the European Union seem to support this motion to cut down water overuse, about 84% of the population agree with this principle. Marketing Mix In order to better penetrate the European market we have to better understand our own products, so a marketing mix was created to see what we can offer to the market and this will help us to better oversee our operations in the European market. PRODUCT: Chiquita banana takes pride in their first class bananas. But banana consumption vary from country to country so they have other products to fulfill the change in each countries demand. They always keep in mind the environment and consumer’s health, so they have products that meet these two qualifications, products such as: readymade salads, fruit snacks. An independent survey was conducted about people’s preferences and attitudes about bananas, and the poll indicated that the taste of Chiquita bananas was better than competing brands and people preferred it 2 to 1 to the leading brand. The bananas by Chiquita banana are 100% organic approved and certified by the USDA which means that they adhere to the requirements and meet the organic standards of growing bananas. PRICE: These are the prices for bananas per metric ton for the last few months. Bananas prices vary depending on the location where they are being sold. In France the average price for a kg is about $2.00 dollars. In Spain is about $1.00 per kg. But these prices tend to fluctuate with the seasons as well, and some variables take place to why this happens. One of the reasons is that bananas grow in tropical areas so they need hot weather to grow, but it’s harder to maintain them fresh during summer. PLACE: Chiquita banana sells its products internationally to about 70 countries worldwide. The majority of the products grown come from South America and the Caribbean which are then sent to distribution centers. Europe is the largest consumer and importer of bananas in the world, so this would be the best place for the largest banana producer in the world to invest and tap into this gold mine. In the year 2011 people living in the European Union consumed an estimate of 5 million tons of bananas and about 4.6 million tons were imported. Europe would be the best market to try to penetrate and take market share from. Sweden, UK, Denmark, Finland and Portugal are the main consumers of bananas in Europe (see Appendix A). These are the countries within the EU for Chiquita banana to penetrate first. PROMOTION: The way that Chiquita banana promotes their product is very innovative. They have sticker contests and they encourage people to send drawings for possible logos for their stickers. But their latest promotion is endorsing the charismatic minion characters from the movie Despicable Me, they have even worked on an app game available for apple and droid. The point of this game is to run and get as many bananas as possible without running into any obstacles. There is no record for the increase in sales of Chiquita bananas yet because the game is recent, but it’s safe to say that this gamification strategy will work well for the company. Also, as a part of their promotion they attend school lunches, celebrate major anniversaries and sponsor Olympics. They use the slogan â€Å"quite possibly, The World’s Perfect Food† SWOT Analysis STRENGTHS: †¢Chiquita Banana is number one in the fruit market in the world and sells its products to more than 70 countries worldwide. †¢The company had a $3 billion dollar revenue last year. †¢Its net income is about $405 million dollars. †¢The company is committed to being socially responsible A decade ago they implemented social accountability 8000 which has helped improve their practices to better serve the community. â€Å"SA 8000 provides standards based on national laws, international human rights norms and the conventions of the International Labor Organization. Management system  requirements ensure that these standards are consistently implemented over time, and independent audits and certification help measure progress and identify areas for improvement.† WEAKNESSES: †¢The company has not been able to reach out to consumers in Europe, they had a $2 million profit during the last quarter, better compared to the previews year where there was an $11 million loss. †¢Sales fell 2% from $793 million to $774 million in one year. †¢There was an 18 an article was published of ‘Chiquita secrets revealed’ by the enquirer, where the company had been accused of mistreating workers in Central America, polluting the environment and allowing cocaine to be brought to the US in its ships. OPPORTUNITIES: †¢With the new regulations from 1993 the European market has opened for banana companies that do not belong to the ACP countries and Latin America. †¢Our opportunities go hand in hand with the highest consumers of bananas in the EU. According to appendix A, they are: oSweden UK Denmark Finland Portugal †¢These are the first countries that we must try to focus our internationalization efforts into, since they are the highest consumers of our product. †¢Even with the new regulations by COMB Chiquita banana has no real competition from European banana growers, European countries are not optimal for banana growth. Chiquita banana can bring larger quantities at competing prices. THREATS: †¢Some of the threats come from competing companies like: Dole, Del Monte and Fyffes. †¢The analysis of this figure shows Chiquita’s market share shrinking from 1966 to 1995 and then remaining constant at 25% market share. †¢We can also observe that for the year 2007 Dole Company had a bigger market share than Chiquita. †¢Chiquita has to be attentive of the existing competing brands but also the new incoming brands that are stealing market share from the company. Internationalization Strategy and Viability As already stated before, the European Market is the biggest consumer and importer of bananas. Which is why we are interested in creating an internationalization strategy in order to visualize which cities in the European market target more specifically. There is a map in appendix A portraying the European Countries and an estimate of banana consumption, we can see that the northern countries together with Portugal enjoy eating bananas the most. Then we can see a ranking list with the countries that consume the most bananas in Europe, with Sweden being on top of the list. Chiquita banana Co. gets their product from the countries with a yellow dot. Since these are countries that have hot and humid temperature, adequate for banana growth. This map shows us that that in order for the bananas to be shipped from this countries to the EU they have to be shipped in a boat that has to travel the Atlantic for about 6,000 miles. These bananas are stored and refrigerated. This crossing of the A tlantic takes an average of 5 days and the bananas are refrigerated to a temperature between 13.5 and 15 C stalling ripening. Even though flavor and consistency remain virtually intact, this voyage shortens the shelf life to be 7-10 days. Portugal would be a strategic point for the company’s internationalization strategy. A logistics platform could be set up in Porto, a northern city in Portugal, this way we can kill two birds with one rock. We re-fuel the ships and get them ready for their journey to Sweden (our top priority in terms of distribution) and unload some containers to distribute Portugal’s banana demand. Aside from Portugal the countries with the highest consumption of bananas per capita is in Northern Europe, so another logistic platform would be convenient as a final stop before the final destination in each country. Le Havre, France would be a convenient location since it is south of the UK and it is cheaper to have a distribution center there because the euro is not as strong as the sterling pound. Once we have our logistics platform set up in Le Havre we can make accommodatio ns and agreements with companies and retailers that handle fruits and vegetables belonging to the countries that have the highest banana consumption. We would deliver to the following  terminal or ports: †¢Gothenburg, Sweden †¢Brighton, UK †¢Skagen, Denmark †¢Finland is a little more inaccessible through the Baltic Sea, so we would ship Finland’s required bananas to Gothenburg, Sweden as well. From Sweden we could work another logistic route to get to Finland by truck. †¢Porto, Portugal †¢Le Havre, France CHANCE: Iceland is Europe’s top producer of bananas with their world of the art greenhouse installations, even though they rely on their technology they have to constantly monitor their products and create the proper environment for the bananas. This is where Chiquita banana has an opportunity since they don’t have to worry about creating the right conditions for banana growth, the company looks for a convenient location for banana growth and plants the fruit. This enables the company to worry solely on cropping and shipping. Another advantage that the company has over the biggest European banana producer is that, Chiquita banana can acquire bananas in massive quantities while Iceland’s producers have to create the environment to grow more bananas. This is unless the COMB sets a tighter quota. Incoterm An incoterm is a made up word composed of three words. ‘in’ means international, ‘co’ commerce and ‘term’ means term. Incoterms are used to describe the type of relationship between buyer and supplier and they type of contract they use to deliver and receive a product. POSSIBLE INCOTERMS FOR THE COMPANY As a seller the most optimal incoterm for the company would be to agree with the buyer of working with ‘Ex Works’ since the buyer would have to assume the transportation costs and the risks of brining the goods to their stores. I believe this to be very one sided and not efficient, since in order to maximize profits a business deal has to be long-term. Sooner or later one of  the competing brands could offer our buyers a better agreement and we would be out of business, so I would call this a ‘lose-lose situation’. Another option would be the exact opposite from ‘Ex works’ where the seller mantains most of the obligations and expenses while there is minimum for the buyere. This would be a DDP, here the â€Å"seller is responsible for delivering the goods to the named place in the country of the buyer, and pas all costs in bringing the goods to the destination including import duties and taxes. Seller is not responsible for unloading.† t his is also very one sided. My belief is that if we are going to have a long lasting relationship with our business partner we have to compromise, and here we would be taking all most of the bourden of the business deal. Solution As already stated before, in order to create a long lasting relationship with our business partners and maximize profits we have to compromize. Chiquita Banana is trying to gain marketshare in Europe, so the best thing we can do with our business partners is to share the transportation burden and costs. Deliverd at Terminal (DAT) incoterm would be the best viable solution for Chiquita and our buyers. We can promise to deliver the product fresh, safe and sound to the following city ports: Gothenburg, Brighton, Skagen, Porto and Le Havre. We can accept all costs and risks (except for import clearance costs) and from each terminal they can send the bananas to their respective distribution centers or directly to the retailers. That is up to our business partners to decide. It is safe to say that we are taking most of the costs, since it is expensive to cross the atlantic with ships and maintain the fruit at a certain temperature to keep it fresh. But in order to have our buyers support, we have to go the extra mile. This strategy at the same time will speed up the process of internationalization and market share gain for Chiquita Banana. Works Cited â€Å"European Union.† Wikipedia. Wikimedia Foundation, 20 Oct. 2013. Web. 20 Oct. 2013 â€Å"Economy of the European Union.† Wikipedia. Wikimedia Foundation, 18 Oct. 2013. Web. 20 Oct. 2013 â€Å"Economy of the European Union.† Wikipedia. Wikimedia Foundation, 18 Oct. 2013. Web. 20 Oct. 2013. â€Å"Intelligent Approaches to Achieving Pesticide-free Produce.† N.p., n.d. Web. 20 Oct. 2013. â€Å"CHAPTER 3 BANANA IMPORTING COUNTRIES AND TRADE POLICIES.† The World Banana Economy, 1985-2002. N.p., n.d. Web. 20 Oct. 2013. â€Å"Water: Charging Full Cost Can Encourage More Efficient Use.† —. N.p., n.d. Web. 20 Oct. 2013. â€Å"Chiquita.com – Chiquita Organic Bananas: Organic Food.† Chiquita.com – Chiquita Organic Bananas: Organic Food. N.p., n.d. Web. 20 Oct. 2013. â€Å"Europe Largest Banana Importer Worldwide.† Europe Largest Banana Importer Worldwide. N.p., n.d. Web. 20 Oct. 2013. â€Å"Chiquita.com – Social Responsibility Is How We Conduct Business.† Chiquita.com – Social Responsibility Is How We Conduct Business. N.p., n.d. Web. 20 Oct. 2013. â€Å"Chiquita Banana Sales Remain Weak in Europe.† Chiquita Banana Sales Remain Weak in Europe. N.p., n.d. Web. 20 Oct. 2013 â€Å"Chiquita Brands International.† Wikipedia. Wikimedia Foundation, 20 Oct. 2013. Web. 20 Oct. 2013. â€Å"Banana.† Wikipedia. Wikimedia Foundation, 20 Oct. 2013. Web. 20 Oct. 2013. â€Å"Martin Stott.† Iceland: Europe’s Biggest Producer of Bananas. N.p., n.d. Web. 20 Oct. 2013. â€Å"Economy of the European Union.† Wikipedia. Wikimedia Foundation, 18 Oct. 2013. Web. 20 Oct. 2013.

Harlequin Enterprises: the Mira Decisions Essay

The primary issue facing Harlequin is the â€Å"steady loss of share in a growing women’s fiction market†, due to the growing popularity of single-title novels. With the volume sales dependence that is inherent in series publishing, the unit sales stalling that occurred in the late 80’s and early 90’s acted as a warning signal to Harlequin. A change in pricing strategies enabled revenues to continue to rise, but this was a short-term solution and Mira has the potential to become a long-term solution. However, there are a number of issues surrounding the launch of Mira. As the world’s largest publisher of romance fiction, Harlequin has a strong global foothold in series publishing with a presence in more than 100 international markets and 23 languages. Indeed, Harlequin has been able to create high barriers to entry in the series market through the development of brand loyalty and excellence in product quality and supply chain management. Brand loyalty comprises a strong readership base, which has been cultivated through brand recognition, trust, and long-term relationships. This is evidenced by the direct-to-reader Book Club, which currently provides 3/8 of US Sales at significantly higher margins than indirect sales. The low-price, consistent, high-quality product is well packaged and positioned ideally to take advantage of customer expectations, supported by a large and capable author/editor base. Standardization has enabled Harlequin to take advantage of significant economies of scale in printing, distribution and advertising; and simplifies retailers’ positioning and marketing strategies. While standing order distribution enables Harlequin to more accurately predict sales and returns, and therefore benefit from predictable cost-based accounting practices to achieve better margins. However, with limited diversification, Harlequin has little expertise in the broader realm of women’s fiction outside of the romance genre, which may limit their abilities to select and develop successful authors and titles, as was the case with the 1987 Worldwide Library failure. Although, the Worldwide experience gives Harlequin a true appreciation of their strengths and provides a strong foundation from which to avoid future mistakes. Harlequin’s inferior presence in traditional retail environments for single-title novels and limited advertising portfolio centred on print media somewhat restricts their sales to their existing, or stereotypical, customer base. Existing distribution partnerships are unlikely to resolve this issue and may force Harlequin to seek out new partnerships and/or mechanisms. According to the market research, â€Å"customers were reading as many single-title romance and women’s fiction books as series romances. This implies that there is significant overlap with other subject areas and market segments within Harlequin’s existing readership base and it should be possible for Harlequin to cultivate their customer loyalty and translate it to direct-to-reader sales in other genres. Mira also provides the opportunity for authors to develop beyond the series format without moving to another publisher, and still remain available to the Harlequin series genre. This promotes emp loyee loyalty and job satisfaction, while allowing Harlequin to invest in promoting individual authors and benefit from the cross-segment marketing. The overheads that Mira would incur, although substantial, would remain competitive with other publishers and would benefit from Harlequin’s global infrastructure. Foreign language markets, in particular, would be accessible to Mira through the use of existing translation services, distribution networks and retail relationships. Mira would also provide Harlequin the opportunity to create economies of scale through the centralization of rights acquisition activities already being undertaken in some international subsidiaries. Conversely, Mira represents an extremely high risk undertaking for Harlequin with significantly higher costs for production, distribution and marketing. A single-title novel is a unique product, which requires a publisher to generate higher per-unit sales volumes; create individual design, marketing and promotion campaigns; and provide higher returns to authors and third parties. Production changes, at least in terms of product dimensions, could have significant unforeseen impacts on the economies of scale currently enjoyed within the production and distribution supply chains. If Mira is to compete with existing single-title publishers, long-term author contracts, royalties and advances could put extreme financial pressure on Harlequin and represent a significant level of investment, which may or may not be realizable in the long-term. Therefore, the failure of a single-title novel to achieve break-even sales targets has far-reaching consequences; and can seriously damage reputations upon which future sales would depend. Nevertheless, the most significant threat to the success of Mira is its potential in the US market. The truce with Simon & Schuster achieved at the end of the Romance Wars may not be sustainable, if Harlequin launches Mira in direct competition with S&S in single-title publishing. This situation would be especially difficult given that Harlequin is entirely dependent on S&S for distribution of its series titles within the US market, and its lack of experience with mainstream retailing avenues. By pursuing Mira, Harlequin risks losing a highly efficient and profitable relationship with S&S and having to completely redevelop its distribution chain within the US. Upon consideration, Harlequin has the resources and capabilities it needs in order to succeed with Mira. Although the company currently has a different business model, it has the same basic components and critical resources necessary to create and manufacture the product. The author/editor base that Harlequin has at its disposal represents a considerable asset, and somewhat mitigates the risk of talent selection and development that can be associated with single-title novels. Historic market positioning and the reputation of Harlequin as a romance eries publisher may overshadow attempts to create the Mira brand; but Harlequin has reached the point where it must expand beyond the romance genre. The direct-to-reader sales, marketing and distribution mechanisms would require few adjustments or adaptations, and would provide Harlequin with an ideal test market from which to make the leap into the mainstream. Existing production and distribution expertise would sustain development of Mira , while Harlequin spends time putting mainstream distribution mechanisms and publicity expertise into place. It is conceivable that successful single-title authors who published their early works with Harlequin could be convinced to return to Harlequin, depending on the financial incentives; but, this is a long-term question, governed by authors’ contractual obligations and the success of Mira in the short-term. However, the back-list of novels created by successful authors who published their early works with Harlequin comprises an easily marketable, cost-effective and potentially profitable resource, that would enable Mira to capitalize on established reputations and in-direct publicity. The downside is that Mira may risk alienating or offending fans of established authors, by publishing works that did not meet reader expectations because of their quality or adherence to Harlequin conventions. Therefore, I would recommend that Harlequin perform a limited launch of Mira by re-developing titles in their back-list and generating direct-to-reader sales through the Book Club, while it explores global distribution and marketing relationships. References: Richard Ivey School of Business Case Harlequin Enterprises: The MIRA Decision #9B03M007

Comparing the positives and negatives of the film version and the book version of Death of a Salesman.

Comparing the positives and negatives of the film version and the book version of Death of a Salesman. AP English 11Hollywood V. TextArthur Miller's Death of a Salesman carefully exemplifies the ideal dysfunctional family. With the crazy father, enabling mother, egotistical son, and the forgotten other, it is often a struggle to live in the same house. With all of the different aspects of the play developing at the same time, the confrontation of text opposed to film is inevitable.As far as the case goes with the combination of conflicting personalities, the film version more effectively portrays all of the different points each character has. Through watching the film, one can get a better sense of what the characters are feeling. Being able to see the faces of the actors, can give you that emotion needed to achieve the advanced understanding of the play. While Linda loses her temper with her two sons, the film suggests that she feels a severe disgust for their actions.English: , Republican representative from Nebraska...Whereas in the text, it seems as if Linda feels the hatred towa rd her sons, and not just their actions. Willie's diminishing amount of sanity is also more evident in the film version, since you get to see what he is seeing, and not what a sane person would be seeing. In addition, at the beginning of the play, the reader is not sure if the main character is losing his mind, and therefore does not really know what to think or imagine while reading.Unfortunately, with the ability to look at the actors, also comes a drawback. Actors do not always know how the author wants each character portrayed, which cansometimes lead to their own interpretation, and occasionally to the loss of a particular point, the author was trying to get across. In the text, the rubber tube is not explained for a reason. By means of not...

same-sex ban essays

same-sex ban essays Here in a Georgia, a proposal named Senate Resolution 595 recently passed the House of Representatives by a 122-52 vote. This means that voters will decide on 2 November whether the state government should amend its constitution to ban same-sex marriage. This resolution, however, has done little to appease gay-rights activists here in Georgia. Many feel that their civil-rights and liberties are being violated. They feel that the land of the free is trying to take away their freedom to choose. Another component of this argument stems from this being in the legislature at any level of government. Many feel like this is an infringement upon the Constitutions Free Exercise Clause, which forces the government to totally operate on the basis of separation of church and state. One of the major components of this argument is centered on civil-rights, or lack thereof. In other words, would a same-sex marriage ban infringe upon anyones civil-rights or liberties? Opponents to this ban obviously say yes. Every person I interviewed that opposed this ban agreed that they should be free to choose and do as they please. Many of these interviewees also brought up the point that they were born gay, much like people are born black or Asian. This was not a choice for them and therefore the government has no right to place restrictions on their liberties solely because of their sexuality. This is where advocates for the ban tend to disagree. Many of these people say that being gay is a lifestyle choice. Therefore civil-rights are not an issue because civil-rights are inalienable. These are rights that people are born with. Everyone born a citizen of the United States has an equal shot at things like life, liberty, and property... not sexuality. They also say that homosexuals have no right to redefine marriage for the entire country. Since gays are not having their rights trampled on, then they ...

A study on impact of rewards on employee motivation in the telecommunications

A study on impact of rewards on employee motivation in the telecommunications Introduction â€Å"Motivation is the art of getting people to do what you want them to do because they want to do it.† –Dwight D. Eisenhower Like a little kid being given a chocolate on standing first in his class or a big hug for doing something good like helping someone, or cleaning the place after playing, rewards whether monetary or non-monetary can be significant tools for the motivation of employee and a positive step towards the improvement of his performance an boosting his morale. Jack Zigon (1998) defines rewards as â€Å"something than increases the frequency of an employee action†. It’s a common observation that most of us don’t perform our tasks completely, not because they are difficult but because of low interest or motivation to perform that task. The desire or motivation is necessary for the performance of an activity. Kleinginna and Kleinginna (1981a) defines motivation as, â€Å"internal state or condition that activates behavio r and gives it direction; desire or want that energizes and directs goal-oriented behavior; influence of needs and desires on the intensity and direction of behavior.† Background Gatlin, Rebecca (1997), says that a good and attractive reward program is necessary the employees in order to motivated them otherwise the unmotivated employees will not perform their tasks properly and will ultimately affect the company in a negative way i.e. decrease in profitability. Organization’s performance is dependent on the employees who work for it, so in order to get the better and quality output, rewards contribute a lot in this part, so it is essential for organization’s managers to make effective and attractive reward programs to motivate their employees, Deeprose(1994). Gregory P. Smith, author of book ‘Dynamic Ways to Reward, Energize on the individual level as well as on the group level. In today’s world of competition to deliver best service in order to sa tisfy customers it has become very difficult; in fact organizations take it as a challenge to motivate employees in order to get best output from them. The telecommunication sector of Pakistan plays a powerful role in its economy. Excellent professional services delivered by the employees of the telecom sector of Pakistan can create a positive and everlasting image in the eyes of their customers.

This is a court of law, not a court of morals. Explain and evaluate Essay

This is a court of law, not a court of morals. Explain and evaluate this statement - Essay Example For philosophers like Plato there is a very close connection between law and morality as true justice is indispensable to human well-being. The field of ethics has often criticised legal arrangements and how the mechanical application of law provokes ethical and moral injustice.1 The discussion that follows will centre around and discuss the above mentioned conflicting themes in this area. Firstly it has to be seen whether the existence of unjust laws shows that law and morality are a gulf apart. Secondly whether the existence of laws that serve to defend basic fundamental rights like laws against murder, rape and defamation are a testimony to the compatibility of law and morality. Thirdly that the law only identifies offences and prescribes punishments for crimes and does not take into account the motives and morality behind a defendants actions no matter how noble they are. The fourth theme which is going to be tested in this regard is the internal or habit like nature of morality as opposed to law, as it is said to govern law without compulsion or fear of punishment. Fifthly whether morality can form the basis of making several laws illegal because they are immoral, no matter how procedurally valid they may seem. Last but not the least this essay explores whether the law can be a public expression of morality enshrining the basic principles of acceptable conduct wi th in a society.2 The statement in the question above comes from the very controversial case of Re A 3 (Children) (Conjoined Twins: Surgical Separation) where the parents of six week old Siamese twins, Mary and Jody,(M and J) appealed against a court order granting the NHS the authority to perform an optional surgical separation .The twin M had severe brain abnormalities, no lung tissue and no properly functioning heart and depended for her blood supply upon J which was her healthy ,normally

The Role of Safeguards in Strengthening Independence Essay - 1

The Role of Safeguards in Strengthening Independence - Essay Example While this is so, manipulation of the auditing bodies is completely inevitable as these bodies are appointed and paid by the client. However, it is possible to optimize independence by neutralizing the threats that put independence at stake. Some threats that affect independence include self interest threats, self review threat, management threats, advocacy threats, familiarity threats and intimidation threats. In this light, designing and deploying effective safeguards will increase the level of auditor independence to and ensure integrity in their work. This can be achieved through the mandatory auditor rotation, peer review, independent auditor appointing, free setting and formulation of effective audit committees. Mandatory Auditor Rotation Mandatory auditor rotation is the act of compelling all financial organizations to adopt and engage a different auditor each financial year to avoid the preference of a single auditor. Often, the management prefers to hire the same auditors every year to ensure that they are able to manipulate them to provide audit results that conform to the will of the management (Chung 2004, p. 8). This inclination of the audit results to the management's opinion undermines independence and reduces the integrity of the end results. In this view, mandatory auditor rotation will ensure that the familiarity and the management threats are suppressed and the audit bodies have a better chance to provide results that reflects the true image of the organization (Chung 2004, p. 8). According to Forbes (2013, Para. 2), the US House of Representatives voted for mandatory auditor rotation as one way of setting the audit bodies free from manipulation. Peer Review In a peer review audit, after the principal au ditor completes the audit process, other qualified professionals evaluate the work to verify its integrity and ensure that the financial statements are in accordance with those of the financial investors. This is a quality assurance process that aims at reducing any errors that may have occurred during the initial accounting process. In addition, this helps to reduce any form of data manipulation that may have been done intentionally under the influence of any independence threat (Allen and Siegel, 2002). Although this process may be quite expensive, it ensures that independence threats are neutralized and more credible results are attained. Independent Auditor appointing and free setting In this process, the role of appointing a professional auditor is withdrawn from the financial investor or client and dedicated to another body. The International Organization of the security commission (2002) states that the role of client in appointing the auditor provides a weakness in the indep endence of the audit results. Often, organizations will choose those auditors that they feel are easy to manipulate or threaten to ensure that they are able to cover up or pursue personal interests by imposing their own opinions on these professionals. To reduce this threat, an independent appointing body should be constituted to ensure that familiarity threats are eliminated by selecting professionals that are least affiliated to the firms. For instance, the government agencies can be chosen to appoint audit bodies for financial investors. Alternatively, shareholder committees should be formulated to take up this role of appointing a credible professional audit body that can provide credible results. In essence, giving this role to an

Reflect on a Recent Change Management Project or Strategy Essay

Reflect on a Recent Change Management Project or Strategy - Essay Example Because of MediSys’ partnership with the local hospital, the health care organization requires specialized technology systems not commonly found in most independent care facilities. The change management strategy was to implement an EMR system, the electronic medical record, designed to change the methodology behind how MediSys communicates with the hospital, its patients, and external service providers. The goal was to implement a paperless health clinic and also improve the quality of patient-related information related to database storage and as it relates to patient referrals. This paper describes the change management project in detail, the systems and its function within the facility, and the barriers that were incurred during its launch and implementation phases. What is EMR? The electronic medical record provides a paperless environment in which clinical information is shared via electronic communications and transactions within an entire health network. It allows for information exchanges between hospitals, employers, patients, network payers, and even ambulatory clinics (Garets & Davis, 2006). Patient data is recorded in a database that can be easily accessed via various point-of-contact electronic service devices. Another reason for implementing EMR was to ensure less liability for the health care clinic related to errors. The Institute of Medicine offers that there are nearly a million injuries caused to patients and approximately 100,000 deaths each year due to dosing errors or adverse drug effects caused by health care worker neglect (Hook, Pearlstein, Samarth & Cusack, 2008). These errors cost the entire health care system over $2 billion yearly related to dispensing errors, transcribing errors, and medicinal administration. The change management goal was to remove such liabilities from MediSys and improve its reputation as a quality leader. The EMR provides nurses with pre-printed batch forms each month that provide resident information, their health identification number, special allergy concerns, dietary needs, and all medications previously and currently ordered for the patient (e-infomax.com, 2009). In addition, to improve service time and efficiency/productivity, a digital pen is included that allow the nursing and physician staff to carry the device that contains an infrared camera and digital processer so that they can read digitized words. At the end of the shift rounds, nurses and physicians simply dock the pen into a processing station and the information from the digital pen is transmitted to the appropriate external and internal units related to health care provision. When a physician or nursing signature is required related to patient care, the electronic pen immediately records this data and can be accessed within seconds. The implementation of the EMR system was to radically change the timeframe between when a signed document is retrieved, thus improving productivity, and also to avoid the lag times i n attempting to communicate when nurses or physicians are not readily available in the organization. The auto-generated reports can then be accessed and printed from a variety of stations set up at the organization and the system immediately identifies and prints a batch report when any document has not been properly signed, thus removing even more errors in processing paperwork. The Change Effort

Civil Rights Essay Example | Topics and Well Written Essays - 1000 words - 1

Civil Rights - Essay Example (Suffrage) This has brought us to the issue of Selma Civil Rights Movement, which happened sometimes many years back. It’s occurred due to the violation of Blacks right to Vote. â€Å"In 1963, Selma, Alabama, was a small town of about 30,000 people. It was located in Dallas County, where only 1% of eligible blacks were registered to vote. Many blacks were apathetic about voting, which they saw as "white folks business." As in Mississippi, it was supremely difficult for blacks to register to vote†. (Birmingham) It’s also another movement made of Civil Right. Is â€Å"often referred to as the SCLC, was one of the most significant participants in the civil rights movement in the 1950s and 1960s†. (Southern Christian Leadership Conference (SCLC)) â€Å"The SCLC had its origins in several mid-twentieth-century phenomena. Blacks returning from service in World War II (1941-45) were no longer willing to accept injustices at home that they had fought against abroad; black southern churches were powerful social institutions; blacks were becoming more involved in the Democratic Party;†. (Southern Christian Leadership Conference (SCLC) ‘Sit in at Technical College, was also part of the Civil Right Movement in the United State, which occurred in the year 1960. â€Å"In 1960 four freshmen from North Carolina Agricultural and Technical College in Greensboro strolled into the F. W. Woolworth store and quietly sat down at the lunch counter.†. (Sits In Freedom Rides and Demonstrations) They were the first blacks to attend school mixed with white. â€Å"They later came to be called, were the first black teenagers to attend all-white Central High School in Little Rock, Arkansas, in 1957. These remarkable young African-American students challenged segregation in the deep South and won. Although Brown v. Board of Education outlawed segregation in schools, many racist school systems defied the law by

Practices or managerial competencies that you think all health care Essay

Practices or managerial competencies that you think all health care administrators should develop - Essay Example This is where conceptual skills come in. They provide an administrator with the perfect launching pad for conducting good research or making the right decisions. The preparation of financial reports requires an able and competent administrator who is technically proficient in using computers to create and manipulate spreadsheets among other documents associated with budgeting Budgeting/reimbursement may require one to interact with other people by asking questions in order to get the right information when in doubt of anything. This requires good interpersonal skills otherwise an administrator may not obtain accurate data/information Understanding whatever one is computing or preparing also requires good conceptual skills (Antony, 1981). An administrator should know which figures are supposed to be entered where, what they represent and how to interpret them in order to explain an organization’s financial position Planning cannot be carried out alone; it is a team effort that is better executed when different opinions and ideas are heard (Lytras, 2008). As a result, working well with different people calls for good human/interpersonal

Euthanasia or assisted dying issues Essay Example | Topics and Well Written Essays - 1500 words

Euthanasia or assisted dying issues - Essay Example She suffered from a condition that was so much in the heart (Daniel 2012). The deficiency of oxygen led to her big brain devastation or rather brain damage and thereafter the doctors vindicated that she suffered from vegetative state. The deficiency resulted from the heart malfunction that she developed so there was no proper intake of oxygen by the required blood vessel that is originating from the heart. The doctors’ report was after they had conducted several tests on her. The doctors were quite optimistic and hoped for the best for her. They tried several types of therapy ranging from speech and physical therapy as well as other experimental therapies. They thought that they would bring her back into a normal mental state. When the years passed by until 1998, Michael the husband to Terry filed a case in court for the removal of the feeding tube that was being used in the administration of food to his wife (David 2008). This was a petition that was highly rejected so much b y the parents, who reasoned and maintained a firm stand that their daughter was not mentally ill. The court again came in with their own ascertainment that Terry does not prefer to continue with the exercises that are making her life longer. The feeding tube was then taken away from her and later put back. When the judge from Pinellas County made a ruling that the feeding tube removed from the patient, many voices came up from many parts such as the federal government that obliged the then president George Bush to ascent to another law just to prolong her life. This was a sign in which they valued the loss of a life. Many should emulate this kind of valuation. Life is a special gift from God and it should therefore be valued and kept ablaze like the Lord provided it (Donna 2010). It is important to note that the utilitarian has to do with getting the best out of a situation. It is also important to highlight that utilitarianism is all about getting the best from joy and happiness wh ile you are suppressing the plights. The utilitarian position in this case of Terry Schiavo is that there was a rescue mission to save her from dying. In the case, there was a lot of thinking on how to maximize the utility. When she was put in the life support and the feeding tube used, there was the maximization of life as her life was prolonged. There was the removal of the feeding tube from the patient kind of led o the shortening of the life of Terry (George 2010). Again it is as well important to note that the action that was conducted to Terry was objective and the outcome was s ell meant to be on the positive end to Terry and her husband. I am therefore on the defending of the utilitarian act that was conducted to the patient. The principle of double effect in its stating says that a good exercise or action is dimensional. In the case of the patient, Terry, the principle was quite ideal as it authorized and allowed for the performance of the euthanasia for the good of Terry S chiavo. The action was morally accepted because its outcome was to do with saving life and not losing. The doctors had full knowledge on the action as they are the experts in the medical field (Janie 2012). It is important to highlight that the metaphysical presuppositions that underlie my approach in the case of Terry here are so broad. Considering the normal human assumptions, it

Practices or managerial competencies that you think all health care Essay

Practices or managerial competencies that you think all health care administrators should develop - Essay Example This is where conceptual skills come in. They provide an administrator with the perfect launching pad for conducting good research or making the right decisions. The preparation of financial reports requires an able and competent administrator who is technically proficient in using computers to create and manipulate spreadsheets among other documents associated with budgeting Budgeting/reimbursement may require one to interact with other people by asking questions in order to get the right information when in doubt of anything. This requires good interpersonal skills otherwise an administrator may not obtain accurate data/information Understanding whatever one is computing or preparing also requires good conceptual skills (Antony, 1981). An administrator should know which figures are supposed to be entered where, what they represent and how to interpret them in order to explain an organization’s financial position Planning cannot be carried out alone; it is a team effort that is better executed when different opinions and ideas are heard (Lytras, 2008). As a result, working well with different people calls for good human/interpersonal

1984. vs. Animal Farm Essay Example for Free

1984. vs. Animal Farm Essay 1984 vs. Animal Farm George Orwell, the man behind two best-selling novels; 1984 and Animal Farm, follows the idea that the establishment of an elite power in a society produces hopelessness and fear. George Orwell is an author commonly known for his politically influenced works regarding socialism. In Animal Farm, Orwell portrayed an uprise of the farm animals overthrowing their master, Mr. Jones. Two pigs led the animals in this rebellion; their names were Snowball and Napoleon. The two pigs engaged in a political struggle, as both of them wanted to have the power to lead all of the animals. In 1984, Orwell describes a society that is completely under totalitarian control, as the dictatorship of big brother and his party in Oceania rule over the population with rigid laws and a distinct hierarchy of social position. Winston Smith, a blue-collar outer party member, is secretly discontent with his life. As Smith becomes more and more rebellious, his party intervenes and forces him to rehabilitate and conform to their ideals. In George Orwells 1984 and Animal Farm, the idea of individuality and free thought is eliminated in order to preserve a spot for a higher and more authorative power. Individuality is taken from the characters in both of the novels, Animal Farm and 1984. In 1984, the outer party is blind to the reality that their lives are being completely controlled. An example of this ignorance is when the outer party is told that their chocolate rations had been increased, when in actuality the rations had been reduced the week prior. The party’s successful assault on the individuality of its members led to happiness amongst the leaders and a gain in power. In Animal Farm, Orwell displayed the idea that a simple mental state of mind can easily be manipulated. The pigs controlled the animals and made them believe that everything they said was correct. The pigs proved this theory when they repeatedly changed the  seven commandments. When they were questioned, they reported to the animals that the â€Å"laws† had always been in their changed condition. Napoleon uses the terror brought on by the dogs to rule the farm and none of the animals realize it. Both the party and the pigs demonstrated that it is possible to abolish individuality and force people to live the life that is placed before them. George Orwell successfully portrayed the lives of people who were under complete tolitarian control in the books Animal Farm and 1984. The pigs and the party were able to gain control over their commoners by using manipulation and fear. Orwell shows the reader that it is easy to be taken advantage of in these two novels.

Tax Exemption of Athletic Associations and Universities

Tax Exemption of Athletic Associations and Universities Should Professional Athletic Associations and Private Universities be Tax-Exempt? Introduction/Historical Background In the United States, the origins of the tax-exempt sector long predate the republic (Arnsberger, Ludlum, Riley 125.) Without an established framework of government, the early colonist formed many charitable and other voluntary organizations to confront a variety of issues (Arnsberger, Ludlum, Riley 125.) Now, almost three centuries after the formulation of the republic, the tax-exempt sector still plays a major role within public administration, especially in the fulfillment of public services. However, in regards to some organizations within the tax-exempt sector, it is becoming seemingly more difficult to understand what public purpose it serves. While many nonprofit organizations are performing acts that are beneficial to the general public, others are not. According to Edward T. Pound, a U.S. News reporter, the PGA Tour Inc. grosses nearly $180 million a year from their sponsorship of the mens pro golf tour (Pound.) Yet, due to the PGA Tour Inc.s nonprofit status, the corporation does not pay any federal tax on tour operations (Pound.) The National Center for Charitable Statistics reports that there is nearly 1.5 million nonprofit organizations registered within the United States as of 2013(nccs.urban.org.) The rapid growth within the nonprofit sector does not come without its consequences. The Internal Revenue Service has conducted numerous investigations on groups like the National Football League and Childrens Television Workshop for violations such as, excessive com pensation of Congressmen (Pound.) Actions like these are leading many to question why some organizations are considered for considered to be a tax-exempt organization. By examining the nonprofit sector from a historical perspective and possessing a basic understanding of 501 (c) organizations, one can better determine for oneself whether or not certain organizations should be tax-exempt. For one to truly understand todays current nonprofit sector, it is important to know a brief history of the role of the tax-exempt sector within American history. First, there are two main types of voluntary organizations: public serving and member serving. While these two voluntary organizations found great success in early colonial settlements, with hospitals and education, the tax code for these voluntary organizations was not developed until 1894. Furthermore, before the 1950s, tax-exempt organizations could earn tax-free income from both mission-related activities and commercial business activitiesà ¢Ã¢â€š ¬Ã‚ ¦(Arnsberger, Ludlum, Riley 127.) It was not until the Revenue Act of 1954 that the modern tax code for voluntary organizations was established, including section 501(c) for tax exempt organizations (Arnsberger, Ludlum, Riley 127.) In order for an organization to qualify for tax-exempt status, the organization must display that its purpose serves the public good as opposed to private interest (Arnsberger, Ludlum, Riley 129.) Figures show that between the 1985 and 2004 Tax Years, the private foundation segment of the tax-exempt sector experienced significant growth (Arnsberger, Ludlum, Riley 131.) From 1985 to 2004, the number of 501(c) 3 public charities in the United States nearly tripled (Arnsberger, Ludlum, Riley 130.) Now, even today, the tax-exempt sector continues to grow in size and activities, while new tax-exempt organizations continue to emerge (Arnsberger, Ludlum, Riley 135.) Argument Against Tax-Exemption for Athletic Associations and some Universities The tax-exempt sector has drastically changed throughout the past three decades. The rapid increase in number of tax-exempt organizations, along with an evolving tax code, has caused for a lack in governmental transparency in regards to organizations. For example, the National Football League grosses over $9.5 billion dollars per year, but was exempt from federal taxes until 2015 when the NFL voluntarily gave away its tax-exempt status (Isidore 2015). During its time as a nonprofit, the NFL earned more than the Y, the Red Cross, the Salvation Army or Catholic Charities- yet it was able to stand as one of the greatest profit-generatingà ¢Ã¢â€š ¬Ã‚ ¦media enterprises ever created (Watson.) In a survey conducted by Fairleigh Dickinson University, only 13 percent of people could identify the NFL as a nonprofit (Jenkins.) While the NFL has since forfeited its tax-exempt status, there are other athletic organization who is nonprofit status is still under question. Other athletic groups li ke the National Hockey League, National College Athletic Association, Professional Golfers Association Tour, and the Professional Rodeo Cowboys Association are also under fire. Senator Tom Coburn is calling for legislation that would eliminate any athletic league that grosses more than $10 million to no longer be tax-exempt under 501(c) 6. The Senator wrote, Americans are paying artificially high rates in order to subsidize special breaks for sports leagues (Coburn.) While the NFL has now voluntarily forfeited its tax-exemption, it is still important to question why the organization was ever tax-exempt to begin with and apply the same thoughts to other groups that are still tax-exempt. Tax-exemption for multi-million dollar athletic association seems obscene, especially with some groups approach towards social issues. Before voluntarily giving up their tax-exempt status, U.S. Sen. Maria Cantwell proposed legislation calling to revoke the NFLs nonprofit status after the leagues failure to properly address issues of domestic violenceà ¢Ã¢â€š ¬Ã‚ ¦and the response to the Washington teams refusal to change its nickname (Mandell, Scott.) Cantwell stated, American taxpayers should not be forced to subsidize a $9 billion league that promotes a dictionary-defined racial slur (Mandell, Scott.) Many wonder how these athletic associations even fit into the tax code to begin with. According to USA TODAY Sports Brent Schrotenboer, the NFL has been tax-exempt since the 1940s. In 1966, Congress amended the law to list professional football leagues as a 501 (c) 6 organization in exchange for monetary pledges and the promise to build a New Orleans franchise (Mandell, Scott). While the NFL is an easy organization to examine, the same thought can be applied to most other professional athletic associations that are also exempt from taxes. Yet, athletic associations are not the only group in question for its tax-exempt status. It has long been an understanding that educational institutions are exempt of federal income tax, but some are beginning to question if that should always be the case. In the summer of 2013, residents of Princeton came together to sue the prestigious university that resides in their town (Pierson, Riley). The town residents argued that the school, Princeton University, should no longer be entitled to its tax-exempt status due to its endowment, scientific patents, events, and more (Pierson, Riley). The Ivy League school is operating like a business, the plaintiffs say, so the tax code should treat it like one (Pierson, Riley). The lawsuit claims that in 2011, the university took in over $115 million from scientific patents, which it then put $35 million in the hands of varying faculty members. The residents lawyer said, People in Princeton pay at least one-third more in taxes because the universit y has been exempt all these years (Pierson, Riley). Princeton is not the only university experiencing backlash from its local community. The mayor of Providence, Rhode Island, home to Brown University, also wants to increase the universitys tax payments. At a press conference, Mayor Angel Tarveras said, It takes the revenue collected from 19,00 taxpayers to account for the $38 million in property taxes not paid by Brown University (Pierson, Riley.) Yet, as communities continue to struggle to fund public services, some find it difficult to understand why well-off schools and universities are tax-exempt. In 2004 alone, educational institutions held six of the top ten positions for public charities within the United States (Arnsberger, Ludlum, Riley 131.) Yet, many of these well-off educational institutions do little to financially support the local community, even though the schools benefit from many of its local public services (Pierson, Riley.) Some universities like John Hopkins, Yale, and Duke have worked out pilot deals in lieu of paying taxes (Pierson, Riley.) But even these donations fall well below what the school would owe in taxes (Pierson, Riley.) Counter Argument for Athletic Assoc. and Universities and their Tax-Exemption According to Judith Long, professor of sports management at the University of Michigan, the tax-exempt status of athletic associations is irrelevant (Long 2014). The government does not stand to gain significant financial revenue by revoking the tax-exempt status of athletic associations. Much of the furor in the current debate over the nonprofit status of professional sports is driven by misplaced perceptions that the revenues earned by these organizations are not taxed (Long 2014). The large salaries of associate executives are still taxed later through individual taxes, as well as many of the major league teams who are apart of the association (Long 2014). In addition, Long notes that, many nonprofit sports leagues and associations operate either at a deficit or just about break-even, leaving little or no income tax(2014). Thus, revoking the tax-exempt status of professional athletic associations would not yield as much revenue as one would think. Focusing on the tax-exempt status of professional athletic associations masks many of the real burdens these groups place on the American taxpayer. For example, we continue to permit the use of federal tax-exempt bonds to fund new stadiums and arenas, and cities across America routinely grant relief from property taxes for pro-facilities (Long 2014). Where the revenue the government stands to gain from revoking the tax-exempt status of professional associations stands to be around $110 million within the first decade, these grants relief from property taxes has cost to be in the billions over the last decade (Long 2014). Therefore, the tax-exempt status of professional athletic associations is not the biggest way in which the government is losing revenue from these groups. Evaluating the tax-exempt status of private universities is different than examining that of professional athletic associations. à ¢Ã¢â€š ¬Ã‚ ¦Colleges and universities provide value to students and society. We generate direct economic activity from capital investments, ongoing operations, and student and visitor spending. We provide cultural opportunities to residents and support community initiatives and volunteer work (Kaplan 2015). While universities may not pay property taxes, some of them participate in payment in lieu of taxes (PILOT) programs (Kaplan 2015). According to a study conducted by the Lincoln Institute of Land Policy in 2011, the PILOTs collectively across the United States were worth over $92 million with most of the money coming from colleges and universities (Kaplan 2015). While universities may not be paying property tax, they are a mission-based organization thats purpose is to provide a great benefit to society. Critique of Both Arguments Like any good topic, theres always two ways to sides to the argument. Here, one is presented with the issue of whether or not professional athletic associations and private universities should be receiving tax-exempt status. To me, comparing the tax-exempt status of professional athletic associations to private universities is like comparing apples to oranges. I believe the argument for keeping private universities is far superior to counter argument. While private universities like Brown and Princeton have significant funds and endowments that could be taxed to benefit the local community, universities provide so much value to a city. For example, communities benefit, some more than others, in tourism revenue just by default of having a college in their town. In addition, like previously said in the counter argument, universities benefit the community through volunteerism and threw many on-campus organizations. In addition, I believe that higher education being tax-exempt allows the government to take an important stance. The cost of education is too for most students and families, making many students take out loans just to pay for school. By having education be tax-exempt, I believe that the government is sending a message that education provides a great service and benefit to us all. While I believe in private educations tax-exempt status and the message it sends, I do not believe that professional athletic associations like the NHL and PGA should be tax-exempt. While a strong counter can be found as the why the tax-exempt status of these organizations is irrelevant, I still feel that it sends the wrong message and is unfair to the American taxpayer. The PGA grosses nearly $180 million a year in sponsorship, yet they are tax-exempt (Pound). To me, that is almost immoral of the government to do. Non-profits are meant to be mission-serving organizations that provide a beneficial service to their community; however, I see no benefit to the community by these organizations tax-exempt status. With the national debt continuing to rise, one would think the government would be taking any rightful cent they could get. Athletic leagues and some universities are just two examples of nonprofits that can be seen as questionable by the American people. In addition, I think it is important for the government to be transparent and really take into consideration the mission of the organization before verifying a group as tax-exempt. Keeping valuable tax dollars from the government and the American people is unfair, especially when it comes to athletic organizations that earn billions of dollars a year. With people struggling to simply pay for daily necessities, it is time for the government to reevaluate the current tax codes, and allow for more government transparency Conclusion To conclude, after presenting a basic history of nonprofit organizations and its tax codes, one can better determine whether or not specific groups should be considered a tax-exempt organization in todays society. As history has progressed, it is becoming seemingly more difficult to see what public purpose certain groups are serving. The NHL and the PGA Tour Inc., for example, are making millions of dollars a year, yet they pay no federal income tax on its revenue. Congressmen see the fault in the tax-exempt status of these athletic organizations, but no progress is being made. Moreover, this shows a lack of transparency within in government, with a study finding of nearly 87% people being unaware of the NFLs tax-exempt status. Yet, athletic organizations are not the only group being scrutinized for its nonprofit status. Educational institutions are beginning to feel the backlash as well. Schools such as Princeton and Brown are coming under pressure by their communities to pay proper ty tax. The reason they dont dates back to 1917 whenà ¢Ã¢â€š ¬Ã‚ ¦ educational institutionsà ¢Ã¢â€š ¬Ã‚ ¦operated on a far more modest scale (Piereson and Riley.) Sometimes, it is difficult to see the public purpose of certain organizations within the tax-exempt sector. While there are countless nonprofits performing beneficial public services, others can be harder to justify. In the future, I believe the government should not be allowing professional athletic associations to be tax-exempt. While the potential revenue increase is modest, it is still helping taxpayers. However, when it comes to the tax exemption of private universities, I am neutral or even in support of their status. Educational institutions bring great value to community, and I believe they provide a great service to the American people. Non-profits provide a great service to our country and in aiding public administrators. Thus, we should not take the status of the tax-exempt sector lightly. Works Cited US Nonprofit Sector. National Center for Charitable Statistics/US Nonprofit Sector. Arnsberger, P., Ludlum, M., Riley, M., and Stranton, M. A History of the Tax-Exempt Sector: An SOI Perspective The Nature of the Nonprofit Sector. Ed. J. Steven Ott and Lisa A. Dicke. 125-135. Coburn, T. The NFL Doesnt Need Tax-Exempt Status. US News. U.S. News World Report, 30 Nov. 2013. Hopkins, B., Gross, V. The Legal Framework of the Nonprofit Sector in the United States The Jossey-Bass Handbook of Nonprofit Leadership and Management. San Francisco: Jossey-Bass. 43-52. Isidore, C. NFL gives up tax exempt status. CNN Money. 28 April 2015 Jenkins, K. Your Tax Dollars into NFL Owners Pockets? PublicMind Polling, Market Analysis. Fairleigh Dickinson University, 24 Jan. 2014 Kaplan, S. Losing tax exemptions would chill higher ed. The University Business. 23 September 2013. Long, J.   Ending Sports Leagues Tax-Exempt Status Might Not Bring In More Money. New York Times. 3 September 2014. Mandell, N. and Scott, N. Why the NFL Probably Wont Lose Its Tax-Exempt Status. USA Today. USA Today, 23 Sept. 2014 Piereson, J. and Riley, NS.,Why Shouldnt Princeton Pay Taxes? WSJ. Wall Street Journal, 19 Aug. 2013 Pound, ET., and Cohen, G. Tax Exempt! (Cover Story).U.S. News World Report 119.13 (1995): 36. Academic Search Premier. Watson, T. The Real Super Bowl Question: Should the NFL be a Nonprofit? Forbes. Forbes Magazine, 30 Jan.2014

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"The Glass Menagerie" by Tennessee Williams shows the struggle of two people to fit into society, Tom and Laura, and how society wouldn't accept them. They were the dreamers that were unjustly kept out and you may even go as far as to say persecuted into staying out and aloof like the other dreamers which are forced to become outcasts and not contribute to the actions of all. Tom and Laura, the two dreamers, were pushed by their mom, Amanda, to her frame of mind and the thoughts of a hard working society. They both stumbled on the fire escape which served as a gateway, physically and mentally. Tom had the problem of fitting in at the warehouse were he worked, because is the warehouse really a place for someone like him and his mind rebelled. Lastly you can see how society forced them to change and Laura to lose her status in order to fit in with Jim and that's shown by the horn breaking. Tom then realizes that and leaves which causes him to change too. Tennessee Williams artfully depicted this. The fire escape. A downtrodden red thing off the sides of buildings showing societies ineffectual escape from itself. In this case it served as a passageway between the real world and the dream one that Laura and Tom were living in at home. Both somehow stumbled both physically and mentally. When Laura said â€Å"I'm all right. I slipped but I'm all right†(47). She was trying to pass to the real world to do a real job and couldn't because of societies â€Å"inability† to accept her and her ways. She wasn't strong enough to make the trip by herself, but needed the moral support of the other dreamer in the area, which was Tom who came running out. Tom is the one who stumbles mentally in his inability to look at t... ...lizing that he was changing to Amanda's way of thinking, so he left. upon his leaving he lost his dreaming ability anyway. It was ironic how he no longer dreamed because he felt he was seeing the dreams in real life, as society had again forced him out. As you can see Tom and Laura were dreamers which were unaccepted into society. Laura lost her dreaming when the unicorn lost it's horn and tom then lost his upon doing the first thing he had dreamed about because he stayed that way and didn't dream about going any higher. Ultimately Tennessee Wiliiams message was that society was rigid and it forced those which did not fit the mold to change into a from which was acceptable. That we killed the dreamers and are till doing it at an even younger age. We have to Accept them with open arms if ever we are able to make it far into the future and survive.