Celta †Focus on the Learner Essay

The first part of the assignment focuses on the general overview of Entry 1 group who are majority females of South-Asian origin; also a Chinese, African & Arab learners are also enrolled in class. Learners of this group are housewives with little or no previous education background. They would have learnt Urdu or Gujarati in their country. The ages range between 24 and 45. The majority of learner’s first language speaks Gujarati or Punjabi. They have been learning English between 1-3 years & some less than a year and they all enjoy learning English. Most learners are married housewives and have children. They are motivated as they have children and would like to keep pace communicating and helping their children with English. Some also would like to find work. They also like to learn English so they can communicate with doctors, school staff and general everyday life. They like watching TV, Reading and using Computers. From the observation they like listening to the teacher and prefer to learn from pictures, visuals, gestures etc. They prefer the kinaesthetic type of teaching by listening to audio, matching sentences and also interpersonal skills by working in pairs and groups. However as Adults on the whole tend to be more disciplined, the South Asian learners are very well disciplined, listen and are motivated to learn. However they may struggle to learn coming from the cultural background and education experience. â€Å"The traditional Eastern respect for the teacher and for the written word is still a prominent characteristic of learners from India and the neighbouring countries†[1] Due to the culture, there education is more emphasis on discipline and written work. This may be the reason why learners are shy to speak and difficult for teachers to elicit from learners. Part Two From observation during class learners find some difficulty in reading and writing as the majority of learners come from South Asia, where they do not share the Roman transcript; unlike learners from Poland who would pick up the letters of the Alphabet as they share the Roman transcript. They may read out words, however due to not being confident; words may not sound as clear as they could be. They struggle writing in a straight line and also missing out capital letters when writing names of people etc. The group are good at listening to audio exercises and enjoy this type of task as most learners achieve the correct answer. They South-Asian learners struggle a little with their writing skills because of influence of spelling on pronunciation. â€Å"South-Asian scripts are for the most part phonetic, so that spelling is largely an accurate guide to pronunciation. Learners’ pronunciation of English words is consequently over-faithful to the written forms†[2] One of the features of South Asian language accent can be recognised by: â€Å"Tenser articulation than in English, with vowels produced further forward, leading to the loss of some distinctions between different vowels†[3] We observe this in words like Tom; consonants /t/ and /d/ are pronounced heavier. I have also observed the form can/can’t whilst doing my TP. Learners struggle pronouncing both words with the weak form and can’t (stressed) /ka:nt/ with an open mouth; this could have a completely opposite meaning to their answer. They need to respond and get them to elicit more during class. Grammar has also been a weakness as learners struggle with word order and the (ing) form. I have noticed their use of Present simple/continuous. They seem to use the (ing) from the opposite way. I.e. Learners will say or write ‘I am eat’ instead of ‘I am eating’. The South Asian Grammar will have some similarities with English Grammar. â€Å"The ‘parts of speech’ of English and Hindi are broadly similar†[4] There are other differences which will cause problems for our learners. â€Å"has no word class corresponding to the English articles, prefers postpositions placed after a noun or pronoun to prepositions and has its normal word order one in which the verb is placed finally in a sentence†[5] â€Å"With stative verbs rarely used in progressive forms, the present progressive may be used inappropriately by analogy with Hindi simple present, formed with the present participle and present auxiliary: We are not understanding what she means. (for We don’t understand what she means.) The present progressive Hindi is used to say how long a present state of affairs has been going on: How long are you living in England?†[6] Part Three I have identified 2 areas of weaknesses, Grammar and Pronunciation. Grammar activity I have chosen the Grammar activity from ‘‘Language in Use’ by Adrian Doff & Christopher Jones, CUP, Unit 11, pg 48 & 50. (see attached) I would use the attached activity on ‘What’s going on’ for learners to practice with Present simple/continuous (ing) form. This activity is useful as learners omit the (ing) form when speaking and writing. This is due to word order with South Asian language as they tend to omit the ing after the verb. This would be introduced at the start of the lesson with pictures on the whiteboard and elicit what they are doing. They can then think of an action and write on paper. They would then learn how to make the ing form by using basic rule of adding ing to verbs and verbs ending in e; removing (e) etc. They will then complete the exercise on pg 50. Rationale This exercise would be useful as learners all understand the simple verbs and have come across before. This activity is good as it’s simple and clear with visuals; there is also a listening activity which will help learners understand more. I will give explanation on this topic followed by exercises using speaking and listening, which should address this weakness. Pronunciation activity I have chosen the following activity from ‘Language in Use’ by Adrian Doff & Christopher Jones, CUP, pg 81-82. (see attached). I have identified the use of can/can’t in simple sentences. Learners do not stress enough to differentiate between the two; they need to pronounce can’t /ka:nt/ (stressed) with an open mouth this is very important as they don’t convey the wrong meaning of what is being said. This will require a lot of practice listening, speaking and eliciting more from learners during lesson. Rationale The exercise I have chosen is about a woman and what she can/can’t do. Learners will listen to the pronunciation of can/can’t and observe the difference carefully. I would also ask learners to look and observe at the mouth opening more and explain the long vowel in /ka:nt/. Learners are explained the stress and the open r in /ka:nt/. There will be lots of drilling chorally and individually. This would be done mid-way through the lesson after introducing the Grammar and listening to audio. Learners have understood the weak form and open r in /ka:nt/ but have little practice pronouncing the stress form. More listening, drilling and getting learners to speak in pairs and in class should address this problem.

An Overview of Project Finance and Infrastructure

In the United States s alone, firms financed d S 19 billion o of capital expo punctures using project finance loans and bonds in n 2009, down n from $39 billion in 2008 and $47 billion n in 2007. The he economic crisis, which h began as a housing h crisis in the U. S. In n 2007 and SP bread globally y in 2008 and d 2009, froze g global capita al markets, cue retailed bank k lending, and d dramatically reduced p project finance lending. Of or this reason n, it makes sense to look k back at 2007, when thee credit mark sets were pop pen and liquid did, to understand the relative import once of project finance.In the U. S. , firm ms financed $447 billion of capital expense indentures using g project final once in 2007-?much less the Han the $1 , 1 266 billion corp. orate bond m market, the $9 44 billion MO Ortega-backed security market, the $8898 billion asset-backed security market, and the $3 359 billion tax x-free municipal bond ma racket. Yet com marred to fin Nanning much humanism f or new or start-u up companies, the $47 billion invested in project companies w was larger the Han the $46 b raised d through initial public offerings (IPSO) and the $332 billion NV vested in new w firms by venture al funds. Private-sector firms have historically used project fin nuance for mind distrust projects such as m mines, pipelines, and oil fields. Begin inning in the early asses, h however, privy ate firms also began financing infrastructure projects such ass toll roads, power plants, and telecoms immunization NSA systems. B More recently, in the 20 Coos, private firms have begun to fin nuance social infrastructure projects us such as shoo Owls, hospitals, and prisons.Studies on economic development find d that infrastructure investment is associated with as much as one-for-one percentage increases in g gross domestic product (G GAP), though GHz recent stud dies indicate that every dollar d of increased infrastructure spend ending generates an a Information on some e of the se and other projects ca n be found in Benjamin C. Zesty, Modern Project Finance: A C Casebook (New Jersey: Wiley, 200 04). B The infrastructure sector includes WA eater, transportation, electricity, n natural gas, and d telecommunications projects.In n these types of o projects the users of the project or the buyers off the output or eservice are typically individuals rather than companies. Professor or Benjamin C. Est. y and Senior Researcher Aledo Asses off the Global Research Group prepared this note as the basis for class discussion. Copying get 2010, 2011 President and Fellow was of Harvard College. To order copies or request perm session to reproduce materials, call 1-?800-5457685, write Harvard Busing news School Publish hinge, Boston, MA 021 63, or go to www www. Hubs. Harvard. Deed/educators.The his publication may y not be digitized d, photocopied, or otherwise reproduce cued, posted, or trans insisted, without the permission Of H Harvard Business S School. This document is authorized for use only by Bogie Ghana in Financial Management taught by Seward, at University of Wisconsin – Madison from January 201 5 to July 2015. 210-061 An Overview of Project Finance and Infrastructure Finance-? 2009 update increase of $1. 59 in GAP. Country-specific studies of development find that inadequate infrastructure severely hinders economic growth.For example, insufficient or irregular power supply reduces GAP by 1% to 2% in India, Pakistan, Colombia, and Uganda. 3 Despite the growing demand and opportunities for private-sector involvement in building infrastructure, private firms still provide only a small fraction of the total amount invested, which is a small fraction of the total project demand. Indeed, many governments have announced multimillion-dollar stimulus packages with a heavy emphasis on infrastructure spending as a way to stimulate growth during the current lobar recession.

Preschool Childrens Reading Research Paper Example | Topics and Well Written Essays - 1750 words

Preschool Childrens Reading - Research Paper Example The importance of motivating children’s reading in information this technology era. Reading is integral in the process of educating children (Alderman, 2013). However, for children to read and study effectively they need an incentive that would lure them into the process (Brock et al., 2008). Therefore, the imperativeness of motivating their reading is of utmost importance (Blachowicz et al., 2006). The reading techniques, teaching procedures, curriculum contents and the aesthetic environment are also foremost. Technological factors can also be incorporated into reading with regard to the era of dynamic technological advancements (Brock et al., 2008). The significance of preschool educators in promoting children’s reading is highly related to children’s language, social, emotional, and aesthetic development (Becker, McElvany & Kortenbruck, 2010). While trying to promote children’s reading habits, the educator’s should take the popular language into consideration.Children are likely to enjoy readings that are encrypted in a language that they can easily relate to (Bishop et al., 2010). Understanding is integral in the reading process and relevant reading languages foster the children’s understanding of the materials that they are reading. Social and emotional aspects also have a bearing on children’s reading habits. Therefore, educators should consider the children’s attitudes towards reading because this is a core indicator of their emotions towards the same.

Leadership styles Essay Example | Topics and Well Written Essays - 1500 words

Leadership styles - Essay Example There are numerous leadership styles but this paper will specifically focus on Lewin’s leadership styles namely: democratic/participative, laissez faire, autocratic as well as transactional and transformational leadership styles which are more recent. Kurt Lewin, a psychologist developed a framework of three leadership styles in 1930s and these styles were later to become a benchmark for developing styles of leadership. Lewin’s styles of leadership include the following, autocratic, laissez faire and autocratic (Amos et al., 2008). Autocratic leadership style is usually carried by leaders who make all the decisions in the organization alone (Amos et al, 2008). These leaders use authoritarian rule and they do not bother consult other members of the team when they are making decisions in the organization. The leader who uses this style has the final authority to make any decision in the organization and it can also be noted that the communication channel used is top to bottom where the subordinates are mere takers of instructions from the top. In other words, they just respond to what has been said from the top without any contribution. The subordinates can hardly interact with their leaders. This leadership style is oriente d towards goal attainment of the organization and improving productivity at the expense of the employees who also have their personal goals to achieve outside work. This style leads to demotivation of the employees and can subsequently lead to absenteeism or staff turnover since the workers are not motivated to put optimum performance in their operations. Laisez fair is another leadership style developed by Lewin which emphasises on giving the employees freedom to manage their own affairs (Kleyhnhans, 2007). In other words, the employees work with very little or no supervision at all and they are responsible for setting their own goals

Supply Chain Management Case Analayis Essay Example | Topics and Well Written Essays - 750 words

Supply Chain Management Case Analayis - Essay Example Effective supply chain management (based on collaboration between a manufacturer and retailer) allows companies to reduce costs and anticipate the demand. Another important factor is improved technology (the internet connection and computer databases) which improves coordination and control mechanisms (Simchi-Levi et al 2008). 2. In order to improve the situation, the companies should cooperate and plan their activities together. Also, they should pay a special attention to scheduling stage. Scheduling of production/operations covers detailed planning of quantities and times, facilitating the efficient and continuous operation of the process. Where smoothing is difficult to achieve, scheduling could play the role of a cushioning device. For example, it is difficult to make customers change their buying behavior, to buy diapers size two instead of size one. Instead of smoothing demand (externally) companies try to deal with the problem internally by producing at a constant rate throughout the year and building up inventories or by stepping up the production rate as the seasonal peak in demand occurs. Even if Kimberly-Clark opens its own stores, it will not benefit the company and can damage sales in Costco stores. The main problem is that Kimberly-Clark has limited product range and most buyers prefer to s ave time and visit supermarkets where they can buy goods and products for the whole family. Kimberly-Clark and Costco should cooperate and implement a new advertising campaign aimed to attract potential customers and popularize Kimberly-Clark products (Simchi-Levi et al 2008). 3. For Costco, the main advantages of supply chain management are low inventory cost and no need for ordering itself, 'full shelves' and low warehousing cost, low price which attracts consumers and saves on staff. For Kimberly-Clark, the main advantages are effective data analysis and forecasting of demand, stable sales and control over sales. This process helps Kimberly-Clark to plan its production and avoid overproduction of certain products. In general, the advantage of supply chain management is flexibility of all operations. In contrast, by encouraging the use of large batches, it deters a firm from becoming flexible in responding to changing customer needs. "A proposed supply chain is one in which all the operations that go toward manufacturing a particular product and its variations are grouped together" (Christopher 2005, p. 54). 4. The main advantage if in-house operation is a quick response, reduced time and control over the supply. Also, it allows the company to deliver better service and improve overall service level. The main disadvantage is limited number of products and dependency upon a single manufacturer. The advantages of external sources are market analysis and opportunities to switch from one supplier to another, buy low cost and high quality products from different suppliers. Many customers are brand loyal seeking a particular brand or a product. Cooperation (strategic alliance) with one company limits market opportunities of the retailer. In order to achieve greater value through reductions in both batch volumes and in barriers between operations, it would also be worthwhile and cost effective to use external sources of supply.

Bacons Rebellion Essay Example | Topics and Well Written Essays - 750 words

Bacons Rebellion - Essay Example This reality struck the manipulative white class which controlled the disadvantaged class. As is shown in the picture below, whites and blacks are together preoccupied by a mission, however offensive it may be. The picture shows white Virginia settlers and amidst them there are also black men. The man on extreme right beating the drum is a black rebel who like other men in the picture is provoked by Bacon to set Jamestown on fire. The supporters Bacon gathered around himself to thwart Berkeley for personal reasons were a mix of whites and blacks. The image above also shows that Bacon, though leading the rebellion for personal motives, unconsciously demonstrated to the ruling white class that poor whites and blacks could be unified for a solid cause. The whites and blacks who would never stand close to one another struck up an alliance which sent out a very clear message to the rich Virginia colonists. There is a message of unity emanating from this picture and this message frightened the rich white class. This unity between poor white and black social groups motivated the ruling elites to turn whites against black servants by inculcating a sense of racial hatred in them. This also motivated them to incapacitate poor blacks by the aid of slavery. It was due to this alliance between whites and blacks in the Bacon’s rebellion that the rich white planters set out on creating distances between them by very strategically extending more benefits to the disadvantaged whites. Giant masses of Negro slaves and white servants bonded during the course of Bacon’s rebellion. They allied against rich whites of Virginia because Bacon promised them equal rights and independence from economic contraction. It is not a general consensus that Bacon only instigated this rebellion for personal benefits (Rothbard 2012). Bacon might have had some good reasons too to start a rebellion on such a large scale as was believed by a large number of whites and

Ancient Egypt Essay Example | Topics and Well Written Essays - 750 words

Ancient Egypt - Essay Example According to the ancient Egyptians beliefs, the pharaoh was a great person who represented half-god and half-man. The pharaoh was the middle man between the ordinary Egyptian and the gods. To them, the pharaoh’s spirit was eternal and he or she could live forever. The pharaohs ruled over ancient Egypt for thousands of years and they consisted of both men and women. Among the various Pharaohs that ruled ancient Egypt was Cleopatra VII who was the last pharaoh and an historical queen. She is fondly revered for her beauty and relationships to two roman rulers; Julius Caesar and Mark Antony. Cleopatra VII full name was Cleopatra VII Philopator. She was ancient Egypt’s last pharaoh who got survived only shortly by his son Caesarion. She belonged to the Ptolemaic dynasty. The Ptolemaic dynasty was a family that has Greek origins and got to rule Ptolemaic Egypt. The Ptolemaic dynasty saw its rulers refuse to speak Egyptian by speaking Greek. Cleopatra, however, learnt to speak Egyptian and she became viewed as a reincarnation of the Egyptian goddess called Isis (Grant, 2011). Her initial rule of ancient Egypt saw her rule alongside her father and later her brothers. Later, she took control of the throne solely. As per ancient Egyptian custom, she got married to her brother Ptolemy XIV. Cleopatra is known for solidifying her rule by partnering with roman ruler Julius Caesar. Cleopatra’s rule of ancient Egypt gets much fascination due to her ability to charm the most powerful men in the world at the time. She had relationships with both Mark Antony and Julius C aesar. Her beauty and aesthetic appeal gets revealed through her ability to charm both this leaders in quick succession. Cleopatra’s ascendancy to power came on the backdrop of an uprising that saw the Ptolemy Dynasty capture power with the help of roman support. She became the deputy to her father Ptolemy XII at the age of 14. Her

Energy Sources of the Future Essay Example | Topics and Well Written Essays - 750 words

Energy Sources of the Future - Essay Example Biomass Biomass is energy from organic matter and is usually in the form of â€Å"clean† carbo-hydrogen gas or COH2 (Valone). Biomass is also known as biofuel and is produced from organic material such as woodchips, animal wastes and seaweed (â€Å"Biomass†). These organic components are made into oil, natural gas or methanol. The COH2 gas derived from biomass â€Å"burns cleanly, [produces] water vapor† and a limited amount of CO2, which is the one the biomass consumed while it was still growing as a plant (Valone). David Wallman patented the process of producing COH2 from any biomass solution, and this is currently used as â€Å"municipal sewage treatment† and perhaps a replacement for foreign oil in the future (Valone). The biomass power station, which operates using David Wallman’s patented process, involves the burning of the animal or plant wastes. The heat that is produced from the burning is converted into steam and this steam powers the tur bines that convert mechanical energy into electricity (â€Å"Biomass†). When it comes to availability and renewability, the availability of biomass depends on the supply of organic wastes, which are actually relatively cheap to use (â€Å"Biomass†). ... Perhaps the only environmental issue associated with biomass is the greenhouse gas, which results from the combustion of organic fuel or biomass (â€Å"Biomass†). This would naturally bring about pollution. Other harmful effects of biomass production include destruction of the ecosystem, loss of biodiversity, competition for land and food, and excessive demand of the organic matter for water (Langeveld & Corre). Wind Power Wind power is obviously another very good alternative to fossil fuel use, and one that is becoming a more popular option in the United States (Walker). At the speed of around 25 km per hour, wind power can be used to produce electricity from towers with wind-blown propellers. The mechanical energy from the movement of the propellers is then converted into electricity (â€Å"Wind Power†). Wind power is both available and renewable because it needs no fuel; therefore, it is produced for free by the wind, except in some places which are not naturally win dy (â€Å"Wind Power†). Coastal areas, as well as open plains and the tops of rounded hills are the perfect places for the construction of wind farms because of the high availability of wind in these areas (â€Å"Wind Power†). Wind power is relatively practical and cheap at the cost of around â€Å"4 cents per kilowatt-hour† and is usually put up as â€Å"offshore wind farms† in open-water areas (Walker). In fact, Ireland’s eight-mile Arklow Bank Offshore Wind Park is made up of wind towers that can provide electrical power for 16,000 homes (Walker). As to environmental impact, wind power does not produce any greenhouse gases or other toxic waste products (â€Å"Wind Power†). Nevertheless, the propellers can occasionally kill birds that

The Form and Function of The Eucharist in Modern, British Christianity Essay

The Form and Function of The Eucharist in Modern, British Christianity - Essay Example From the time Psychology became an independent field of enquiry the psychologists started studying religious phenomenon, especially rituals like the Eucharist. But for the exception of Islam and Buddhism all religions have some form of sacrifice. The Christian sacrifice of Eucharist is, in a way, the perfection of all the sacrifices that the world has witnessed, because it is the sacrifice performed by the Messiah Himself. Since no more sacrifices are required to atone for mankind, Christ Himself ordered mankind to perform the sacrifice in the form of Eucharistic celebration in which the materials used are wine and bread. But though the material used are wine and bread they turn into the body and blood of Christ. To find out the level of participation in UK two approaches have been used. To find out the general attitudes to Eucharist the tool of Focus Group was used. The study yielded ten different attitudes to Eucharist, ranging from wholehearted involvement to total apathy. Finally the statistical information on UK public to religion was used .It revealed that religion is matter of limited interest to UK public. Eucharist, par excellence, is community worship. Since the modern British Christians are members of religion only from the point of view of statistics only the participation in the Eucharist, is not matter of importance to them. Religious phenomenon started attracting the attention of scholars only in the latter half of 19th century. Religion was a subject surrounded in mystery and generally scholars did not study it as they studied other subjects. Subjects like sociology, anthropology and psychology however started making their entry into the study of religion. The attempt was praiseworthy as thinking man or woman is able to integrate his /her faith experience in the light of reason. In fact, many people thought that Darwin’s work would be the death knell of people’s faith in religion. But even after Darwin religion remains .The

Pest Analysis of Sainsburys in a 3rd World Country Essay Example for Free

Pest Analysis of Sainsburys in a 3rd World Country Essay Interest rate, economic growth, monetary and fiscal policy, inflation and the exchange rates are the important economic factors. These factors play a vital role in a firm’s business strategy and decision making. Every country has it’s own culture and the nation has a strong impact on their living. The social and cultural influences on business vary from country to country. Social  factors include the cultural aspects and include health consciousness, language, population growth rate, age distribution, career attitudes. Trends in social factors affect the demand for a companys products and how that company operates. For example, the roles of men and women in the society. Furthermore, companies may change various management strategies to adapt to these social trends Technological  factors have vital place in PEST analysis. Some markets are labour intensive and some are capital intensive. Technological factors determine  barriers to entry, minimum efficient production level and influence  outsourcing  decisions. It is one of the major drivers of globalization and is the base for competitive advantage. Innovation is offered to the customers or consumers through technology for example internet banking, smart phones etc. It also enables the firm to produce a product cheaply and to a better quality in standard. Pakistan is the sixth most populated country in the world with over 180 million people. It is estimated that the 25% of the population belongs to the middle income class. It is also estimated that 55% of the Pakistani population is in the 10-40 years age bracket. The upper middle-income class is estimated at 17 million with relatively high per capita income which favours more consumer spending. The average Pakistani consumer spends 42% of his income on food related products. The upcoming changes in demographic will create opportunities and challenges for businesses in Pakistan. Pakistan’s food retail sector is unorganised and highly dominated by independent small stores. Over the past few years, some large European food retailers have opened stores in all major Pakistani metropolitan cities like Makro, Metro and Carrefour (Hyper star). Pakistani families are attracted towards these stores due to their strategic location, multiple product range and imported processed food. Studies also show that there has been a significant shift to organized format of shopping from traditional format, in urban areas. This provides a challenging and profitable opportunity to other food retailers to enter the market. Sainsburys provides convenient shopping under one roof, has wide range of products, consumer friendly environment, large storage and discounted prices. These factors give Sainsburys an advantage over other food retailers currently present in Pakistan. If Sainsburys decides to enter in food retail sector then it has to perform a PEST analysis. PEST Analysis of Sainsburys in Pakistan : Political Factors : The political factors revolve around the current government in a country. Currently, in Pakistan, the ruling party is Pakistan People’s Party which was democratically elected in 2008. Though it is backed by western powers but still is considered to be a weak government. The basic questions arise such as how stable is the political or is there any government intervention in the economic policy making or laws and legislation protecting the businesses. Unfortunately, due to weak governments in the past, the security and corruption has been the key issues Pakistan has been facing over the the last decade. Which certainly is not a good sign for any foreign investors. However, giants in food-retail sectors like Metro and Carrefour ( hyper star) have set an example with an increasing growth in profit and expansion even in such circumstances. Sainsburys may enter in the Pakistani market with it’s variety of products which are available under one roof, as the increasing trend in urban areas shows, there will be high demand for it. Political factors may also include the goods and services which the governments want to provide or be provided. Sainsburys collects much of it’s revenue by selling it’s wide range of wines and spirits. Pakistani law prohibits the sale or consumption of any type of wines and spirits within its geographical boundaries, Sainsburys will not be allowed to sell it in their stores which may negatively affect their sales. Government of Pakistan ensures that there is foreign investment in Pakistan and it has signed a few trade agreements too. It also provides foreign investors the incentives to invest here. Partial ownership by the Pakistan government usually serves as an insurance policy for the share holders and the investors. Economic Factors: Extremely volatile oil prices are the root cause of global financial crisis in Pakistan which has also worsened the energy crisis. These two factors increase the cost of production. High inflation is a key resultant of it As Sainsburys produce much of it’s products in stores so they may go beyond their feasible region in producing a product. Interest rates are at their peak, economic growth is quite slow and this is due to the low level of lending and purchasing power of the consumer is weak. Though it is a labour intensive country and labour supply is quite high and also available at low cost than most other countries but unemployment is rising regardless of the above mentioned fact. The gap between rich and poor continues to expand and the percentage of poor is increasing everyday. However relatively quite cheaper labour may do a significant impact in Sainsburys production. It will also bring employment opportunities for young and skilled labour. Heavy loans from financial institutions like IMF and world bank has made the government in debt upto neck and there are no significant changes in sight. However financial aid packages in the name of war on terror and from the friends of Pakistan has kept the economy from collapsing. Pakistan has integrated with global economy and has brought positive impact on economy with increase in GDP. Despite of the worse conditions, Investing in such a country where cheap labour is available and more than half of the country’s population lies in the labour force, targeting middle-income class-keeping the fact in mind that government provides support to private investors would not be a bad decision. Social Factors : The culture and religion are very close to each other in Pakistan. As mentioned above this will affect the sales of wines and spirits of Sainsburys as it is not only prohibited by the dominant religion and prohibited by law but the targeted class does not accept it too. Health and Education are the two important sectors for any developing nations and Pakistan lack both of them and government of Pakistan fails to allocate the required budget in both the sectors. However, people like to shop and come with families to the big retail stores. There has been a significant shift from traditional to organized format. The studies show that 11% of the population tend to buy long life food related products in advance for a month. Sainsburys provides a healthy and safe environment to work with,which for a change would attract the people to work and shop here. In comparison to the past, women have also started to contribute in the labor force. Language will be a barrier for the citizens of Pakistan as english is not the first language in Pakistan. Buying imported products is considered a status symbol in Pakistan so there is a high demand for foreign products in Pakistan and is appreciated in the local market. According to studies people spend 42% of their income on food related products. So there will be high demand for a food related products provided by Sainsburys. Technological Factors : Technological expertise is overflowed in Pakistan as the labour supply and demand for IT professionals is high. There has been an improvement in the industrial sector but still the country’s imports are higher than exports. Since it is a labour intensive area and not capital intensive so use of technology higher the cost of production but shift to focus more on labour may help Sainsburys to produce it’s products relatively cheaper. There is also a trend of buying products online seen. Sainsburys already provides the service of buying it’s products online which saves much time so the typical â€Å"9-5† workforce can also be targeted.

Effects of Trade Liberalization on the Environment

Effects of Trade Liberalization on the Environment INTRODUCTION The economy of the world has gone through a lot of modifications over the last period. With the help of population and income growth the pure value of economic activity has enlarged enormously. At the same time the economy of the world has become more globalized and there is some motive power for it: improvements in communication, reduction of trade and foreign investment barriers. International trade as the result of it got lower transaction costs what increased the volumes of trade significantly. Lower transaction costs enable countries to produce the good at which they are the best, to be specialized. Though, countries divided the production of specialized units all over the world. The decrease in environmental sustainability followed the growth of economy, such as bio-diversity losses, deforestration, global warming, air pollution, exhaustion of the ozone layer, overfishing and others. Also the population growth is one of the reasons in this decrease in sustainability because more people, stronger the stress on the natural resources and ecology. Moreover, there is no any facts that the consumption of the population is decreasing. Integration of the world is leading to speed-up of economic growth. According to the trends environment is in danger until rough remedies are taken soften consumption of resources and polluting emissions. Multilateral trading system is one of the reasons of the unhurried introduction of satisfactory environmental regulations and taxes. There are several reasons for it. The first one is that the WTO rules limit policy-making. Another one is that competitiveness of the world market does not give the opportunity for the political support of domestic market to improve environmental norms. Because the costs of working alone such as unemployment and loss in investments usually make countries not to hurry in implementing some environmental regulations. Moreover the environmental fellowship is frightened that trade globalization will increase the effects of weak environmental policies in the world. For example, economic growth operated by trade can accelerate the environmental deterioration without satisfactory protection is set up. There has been an active debate over the impact of trade liberalization on environment. This debate started by negotiations over the North American Free Trade Agreement and the Uruguay Round of GATT negotiations, which occurred when worries about global warming and industrial pollution were rising. The creation of World Trade Organization and discussions about future rounds of negotiations keep the debate in tense.   The environmental effects of economic integration was not the key worry after the reconstruction of international trading system. Just some indirect links were in the exception clause of GATT 1947, Article à Ã‚ ¥Ãƒ Ã‚ ¥. This article let countries to bypass normal trading rules if it is needed for protection of human, animal or plant life, or to save exhaustible natural resources. During the first decades of GATT there was no any links made to the environmental sustainability, neither in the general text, nor in different trade debates. The problem firstly raised in the 1970s during the preparation for the UN Conference on the Human Environment, which took place in Stockholm in 1972. The GATT Council created a Group on Environmental Measures and International Trade with mandate â€Å"to examine upon request [italics added] any specific matters relevant to the trade policy aspects of measures to control pollution and protect the human environment, especially with regard to the app lication of the provisions of the General Agreement, taking into account the particular problems of developing countries.† (GATT, Industrial Pollution Control and International Trade) But, no application was made to call together this group until the 1990s. In the originate decades of GATT trade was not considered as the environmental challenge neither by policy makers nor by the general public. Economic analysis proposed that trade has the impact on environment only through transportation of goods around the world. The theory suggested to the governments to employ right environmental policies to adopt the environmental costs of production and consumption, international trade would indefinitely increase well-being. (McGuire) The occasion that the environmental policies had been implementing slowly all over the world did not mean that the process of trade liberalization should be stopped, but rather to harden environmental policies. The only environmental question which was raised during 1980s was connected to exports of domestically banned commodities. The problem was requested to be considered by some developing countries who worried about imports of prohibited in the exporting countries goods on the environmental basis to their countries. The solution searched was restraints of exports of domestically banned goods unless â€Å"prior informed consent† was protected from the corresponding authorities of the importing nation. There has been no such agreement in the GATT, but was partially concerned by other concords, such as the Basel Convention on the Control of Transboundary Movements of Hazardous Wastes and their Disposal, and the Convetion on Prior Informed Consent for Hazardous Chemicals and Pesticides in International Trade. Environmental problems were not in the importance during the first four decades of the GATT, but they returned with the revenge in the beginning of 1990s. It started with a row of controversial environmentally-related trade debates. One of the main was â€Å"tuna- dolphin† debate between Mexico and the United States that provoked a societal noise which still exist. The debate was about the extra-territorial application of the US Marine Mammal Protection Act (MMPA), which decreases the incidental killing of marine mammals by fishermen as well as by foreign fishermen. In 1988 the US introduced the ban on the import of tuna which was harvested in the Eastern Tropical Pacific Ocean, because it was not satisfying according to standards for the protection of dolphins that was applied by the US government to domestic fishermen. The prohibition was set in order to decrease the practice of circling the dolphins to catch the tuna which swim beneath, hereby killing the dolphins caught up during the process. However this prohibition was found to be violating some provisions of the GATT, such as the National Treatment provision of Article III which bans discrimination of imported goods on basis of process and production methods (PPMs), here the fishing method. The environmental community saw it as the danger for the environmental policy making and environmental interest being a victim to the free trade by trade bureaucrats over the reaching the democratic operation. (Esty) The growing social anti-trade mood followed the tuna-dolphin debate was not good for the GATT which at that time was working on the largest and difficult discussions over the Uruguay Round. To change the situation before the upcoming UN Conference on Environment and Development (UNCED), in Rio de Janeiro in 1992, the Group on Environmental Measures and International Trade was reconvened. The Group was mandated to stay within the traditional one and expertise of GATT. The mandate limited the examination to trade provisions existing already in the multilateral environmental agreements GATT principles and provisions, multilateral clarity of environmental regulations possible to have some trade effects, and trade effects of new packaging and labeling requirements the aim of which is to protect the environment. Afterwards the mandate was enlarged to include issues discussed in Agenda 21 of UNICED regarding making trade and environmental policies reciprocally supportive. (GATT, Industrial Pollution Control and International Trade) After two years of work of the program, there was made a report which formed the basis of the Decision on Trade and Environment. It was included in the Uruguay Round Agreement in 1994. (GATT, Report by Ambassador H. Ukawa ( Japan), Chairmanof the Group on Environmental Measures and International Trade, to the 49th Session of the Contracting Parties) When the WTO was created in 1995, the environmental problems related to trade became faithful in the multilateral trading system. As written in the preamble of the Marrakesh Agreement establishing the World Trade Organization, the objectives of this organization clearly cover the recognized all over the world principle of Sustainable development. The principle of sustainable development was set by the World Commission on Environment and Development (1987) as â€Å" development that meets the needs of the present without compromising the ability of future generations to meet their own needs.† Moreover the Committee on Trade and Environment (CTE), which investigate the trade-environment relationships and make suggestions towards the aim of sustainable development, is created. The questions which should be answered in this work further are following: Is economic integration is danger for the environment? Does trade destroy the regulatory striving of the government to control resource degradation and pollution? THEORETICAL OVERVIEW To examine more extensive effects of trade liberalization on the environment we should take a look at general equilibrium models of international trade. The overview is based on the literature since the rebirth of trade and environment issue which was motivated by arguable 1991 tuna-dolphin debate between Mexico and the United States ,as well as debates arount the North Free Trade Agreement (NAFTA). Most of the literature is centered on the environmental consequences of trade between countries, environmental standards in which are varied. So, trade between developed and developing countries is considered because variationsin levels of environmental sustainability show variations in incomes of the countries. Works Cited Esty, D. Greening the GATT: Trade, Environment and the Future. Institute for International Economics (1994). GATT. Industrial Pollution Control and International Trade. July 1971. —. Report by Ambassador H. Ukawa ( Japan), Chairmanof the Group on Environmental Measures and International Trade, to the 49th Session of the Contracting Parties. Geneva: L/7402, 1994. McGuire, M. Regultaion, Factor Rewards, and International Trade. Journal of Public Economics (1982): 335-54.

Analysis :: Science Writing Papers

Analysis "We scientists can no longer leave the problem to others. Indeed, it has been ours to solve, and all of society is now paying for our neglect." "Resistance to science is born of fear. Fear, in turn, is bred by ignorance. And it is ignorance that is our deepest malady." These were some of the strong statements made in Michael J. Bishop's "Enemies of Promise, " that lead me to think and analyze his piece of work. Michael Bishop, a professor of microbiology at University of California, San Francisco, begins his article by stating that even though science has solved many of the problems people have or had, there are still many who do not believe in science. In addition, there are people who study science and think that science is just "politics by other means." Thus, declaring that science and its "truths" are just "socially constructed fictions." Bishop believes that science offers more to us than we think and that it is "the best way to learn how the world works." Garcia 2 Bishop is alarmed about postmodernists, who believe science is just another "politics by other means." He thinks they are being ignorant and feels uneasy that postmodernists are being joined by other voices that are against science. Various scientists are also becoming critical of science and they believe that science is not diminishing the societies problems. Others have complained that science is "no longer contributing to health improvement." Some people are not happy with what science has accomplished. "The source of these dissatisfactions appears to be an exaggerated view of what science can do," claims Bishop. What seems to be the case is that, scientists have declared the problems of the society and have told the society what to do about some of the issues, but it is the society that is not tackling the problems. The other dilemma that faces the science is that, sometimes scientists have no control over their research and they have to let research take it's own course and time. Much of the health problems that have not been solved are being blamed on research systems like NIH (National Institutes of Health) that supposedly "demands compromise, rewards mediocrity and actually punishes initiative and originality." Bishop believes that NIH, a research system he has been in support of, is being put down and what is said about NIH, he believes it to be wrong.

Car Vs SUV Essays -- essays research papers

Technology has brought many luxuries to people. The invention of the automobile has brought convenience to everyday living. People use their vehicles to commute to work, school, home, and other events. Some people cannot even imagine living life without the use of an automobile. People have different tastes in the type of automobile that they drive; the automotive industry has made several different ways to commute. The car and the sports utility vehicle seem to be the most common types. The sports utility vehicle is inferior to the car.   Ã‚  Ã‚  Ã‚  Ã‚  The sports utility vehicles harm the environment more then cars do. It takes more gas to fill up these vehicles, and the big engines consume it as if they’re where no tomorrow. The weight of the vehicle also contributes heavily to this consumption since it needs to burn more fuel to drive it. The sports utility vehicle harms everybody with all of its emissions that it emits into the environment. However, driving a car does not bring the emissions as high. The smaller engines and the lightweight of cars make them a Low Emissions Vehicle (LEV). Since cars produce less smog, the government has labeled them LEV. This allows people to be able to travel the same distance while producing fewer emissions. In return, the environment is much cleaner.   Ã‚  Ã‚  Ã‚  Ã‚  Safety is another issue that makes the sports utility vehicle inferior to the car. The number of deaths with people driving the sports utility v...

Sony Corporation :: essays papers

Sony Corporation Than fifty years, â€Å"Sony†, founded by: Honorary Chairman Akio Morita, has been leading the industry in a number of areas. Sony has changed everyone’s life as we know it. From producing batteries to the new wireless networking system, they are number one. Have you ever wondered who produced the system, they are number one. Have you ever wondered who produced the great games you love to play or the MP3 player you got from your husband? From DVD movies, to digital cameras and camcorders, Sony is leading the world into a new frontier. Electronics, games, music, pictures and insurance are just a few of the side products of the billion-dollar company. Sony has four products categories as gateways to the networked world: digital TV’s and set-top boxes, VAIO home-use PCs, mobile devices and the best selling of them all is the Playstation 2 (PS2). With all of the new products like the PS2 and Sony.com, released their sale were still low. Sony consolidated net sales decreased 1.7% and operating income fell 30.9%. However, on a local currency basic, it as a year in which Sony’s businesses performed well. The PS2 went on sale in 2000 and shipped over two million units in less than three months. The biggest reason for me choosing this company was because of the great products they produce. From Vega’s TV’s to blockbuster motion pictures and all that fall in between, Sony has proven to be a well-rounded company. Sony’s Internet service provider So-Net, which has operated in Japan since 1996, offers some great features like: network-based content and service. In February 2000, Sony established SonyStyle.com in Japan to conduct marking and sales of Sony products. As a hardware company and a provider of content and services they are number one in many of today’s homes. At the end of march 2000, the market capitalization of Sony Corporation was  ¥13 trillion. This was a big increase form the previous year amount of  ¥4.5 trillion. Income before taxes and net income figures for the year included gains of  ¥58.7 billion and  ¥30.7 billion. Sony’s financial conditions are now strong and remain strong. Total assets increased by  ¥508.1 billion, or 81%, this year. It was estimated that the total assets would have increased by approximately 15% compared with the previous year.

Gender Equity Issues In Secondary Physical Education Education Essay

Gender equity issues in secondary physical instructionPhysical instruction categories should be conducted jointly irrespective of gender. The origin of Title 9 manner back in 1972 required that secondary school physical instruction plans operate under the co-ed system. What does this intend? This in kernel meant that misss and male childs were required to larn together under the same environment. As such, it was irrespective of the childaa‚Â ¬a„?s physical abilities. Critics of the Title 9 commissariats aggressively conflict with their advocates reasoning that kids with physical disablements should be given particular intervention and made to larn and take part in different environments. The chief ground behind this being ; these kids are frequently slow in larning than their equals who are normal. This paper will therefore explore the mixed-gender physical instruction in secondary schools and suggest better ways of get the better ofing the challenges posed by this sort of plans. The paper will further research jobs that gender equality brings into the secondary school larning environment among the particular needs kids. Harmonizing to Penney ( 2002 ) , Title 9 prohibits sex favoritism in all instruction plans every bit good as activities. The proviso prohibits gender inequality among secondary school having federal financess. Therefore, male childs and misss are meant to larn under the same acquisition environment regardless of their particular demands. This proviso has so been overtaken by clip and should be revised. The demands under Title 9 have conflicted with the beliefs and patterns of people. For case, in Islam, male childs and misss are non allowed to sit together allow entirely be subdued under the same acquisition environment. The cultural and spiritual struggle that this proviso has brought will be hard to allow travel ( Kirk, MacDonald & A ; O'Sullivan, 2006 ) . Adaptations will necessitate to be given particular consideration in physical instruction. This is because, kids in secondary schools with particular demands learn and take part at different rates compared to those without. These kids can non be lumped together with the normal pupils. Particular needs pupils in secondary schools will therefore necessitate a instance by instance attack to guarantee that they win in their academic enterprises. Harmonizing to Woods ( 2007 ) , physical pedagogues face many jobs. One of the most marked jobs is overcrowded larning environments every bit good as deficiency of adequate installations. This is likely to impact the gait of larning for the pupils with particular demands. Physical pedagogues insinuate that particular needs pupils require a separate well equipped larning environment to enable them hold entree to most of the installations that their status calls for. Therefore, seting male childs and misss with particular demands to larn and take part with pupils who do non hold any particular demands is so endangering their really future as they will be slow to larn and therefore reduce their opportunities of success. In add-on, physical pedagogues face a challenge on how to learn the pupils with particular demands among those without. Their attack is usually to learn both pupils under the same acquisition environment, so individual out those with particular demands and learn them individually, an activity that is usually painstaking. In the recent yesteryear, there has been a ruddy qui vive in relation to the mode in which male childs and misss with particular demands are assorted and taught with the other kids who are considered to be normal ( Kirk, MacDonald & A ; O'Sullivan, 2006 ) . Critics suggest that this may compromise the rights of the particular demands kids in physical instruction aspects. The consequence of this has been a time-crunched instruction agenda for the physical pedagogues. When the Title 9 came into consequence, it was meant to restrict or cut down favoritism of kids with particular demands every bit good as eliminate gender biasness. However, with the challenges faced by the physical pedagogues, it is apparent that misss and male childs have different physical instruction demands. This is more so if they are particular needs kids. Physical pedagogues should therefore seek ways of turn toing these demands individually other than chunking them together. Does the direction given to the male childs differ from that given to the misss? The reply to this under the current physical instruction plan is decidedly, no. nevertheless, there are many challenges faced by the physical pedagogues including varied responses among misss and those with particular demands. Gender dealingss in the secondary school environment frequently dictates the sort of instruction patterns that the physical pedagogues are likely to use. Presently, the biggest job lies in the instruction patterns that are used among these kids every bit good as the equity in gender. Harmonizing to Schwab and Gelfman ( 2005 ) , there are serious equity jobs among assorted gender categories. There are many activities that both genders perform otherwise. This makes the demand for male childs and misss to be taught under different environments, lest the gait of presenting learning content for the physical pedagogues is greatly affected. Students with particular demands required particular attending. Title 9 does non nevertheless supply for this since it generalizes that secondary school pupil should all larn and take part under the same given environment ( Klein, 2007 ) . The consequence of this is that the pupils with particular instruction will non be able to execute better or larn efficaciously due to miss of the needed installations every bit good as the contributing acquisition environment. The deductions of Title 9 are legion. First, physical pedagogues are exposed to the likeliness of physical hurt to the pupils. Subsequently, this may take to judicial proceeding as the pupils will seek a legal suit against the instructors. The physical pedagogues will hence be held apt for any negligent hurt suffered by the pupils. Furthermore, pupils are likely to larn actively if assorted. This is a positive property to the commissariats of Title 9. Physical pedagogues are frequently at undertaking seeking to guarantee just bringing of the learning stuff for physical instruction among the pupils. Possibly the other deduction of Title 9 commissariats is that pupils will be able to larn under similar learning conditions therefore increasing their opportunities of interaction and perchance assisting each other ( Hayes & A ; Stidder, 2003 ) . This will hike their learning chances every bit far as physical instruction is concerned. Therefore, the commissariats of Title 9 aid advance gender equity while at the same clip disfavoring the particular needs pupils in secondary schools. It frequently puts much force per unit area to the physical pedagogues to present their instruction course of study with much equity excessively. The consequence of this is that the physical pedagogues are likely to wound the secondary school pupils and therefore set themselves at the hazard of judicial proceeding originating out of their alleged carelessness.

Freedom Rides

Prior to the freedom rides indigenous people were mistreated and weren’t considered to be first class citizens of Australia. However, when people became aware of the mistreatment, they started to protest in many places in New South Wales, this was known as the freedom rides. This movement was led by Charles Perkins, who was one of the first indigenous people to attend university. The mistreatment of indigenous people started when the European’s took over Australia, and escalated over time. They were considered to be second class citizens. By the time of federation, in 1901, aboriginal people were not included in the constitution or the census and were excluded from society which was known as protectionism. The white Australians believed that they were helping the Aborigines by using the protection policies. But in reality these policies isolated them from their families, traditional land and removed them from their natural heritage and culture. The Aborigines were taught to live like the white Australians so the could assimilate into the white society and were often trained to be slaves for White People. Charles Perkins was an aborigine who like many was taken from his family and land. He was however treated well compared to what most Indigenous Australians faced when taken under the protection policies. In 1965, over thirty Sydney University students, led by Charles Perkins and Gary Williams, represented Student Action For Aborigines (SAFA) and travelled in a bus all over north and west of New South Wales. This was called the Freedom Ride, and the students became well known as the ‘Freedom Riders’. The aim of the freedom riders was to highlight the racism portrayed in the ‘White Australia Policy’ which was brought into effect during Federation by Sir Edmund Barton. The policy meant that the Aborigines were banned, or in some cases separated from whites, in shops, cinemas, hotels and clubs and public swimming pools. The freedom riders were verbally and physically abused in most towns they visited during protest. The freedom rides were influenced by the racism which was taking place in the US, where there was also segregation between the white and black community. This was an international break through. Charles Perkins was also a soccer star which gave him the opportunity to travel quiet often. On many occasions he witnessed racial abuse in the country towns of New South Whales, where many Aboriginals were degraded in society. Charles Perkins did not experience much racism as he was raised in the city compared to other Aboriginals who were treated harshly. After witnessing discrimination against his own race he immediately took action. The freedom rides that were taking place in the US inspired him to act in a similar manner. Charles Perkins along with his University support travelled all throughout New South Whales. Perkins observed the racism that took place in a town called Moree where Aboriginal children were to shower before entering the pool and leave at a certain time. There was a lot of violence that took place in Moree due to its racial outcasts. Charles Perkins used his stardom to get his word out there that Aboriginals should not be degraded in any way. The students were both physically and verbally abused, and so decided to protest along with many other Aboriginals. The Freedom Riders goal was finally achieved in the 1967 referndum which stated that Aboriginals would be classed as citizens of Australia and would be counted in the census votes. From the above mentioned facts it can be concluded that the freedom ride movement and charles perkins had a positive impact on raising racial awareness. The freedom rides attracted a lot of media attention at both the National and international level. It generated discussions about the indigenous people’s rights and put a lot of pressure on the Government for reform.

Graphics Design Firm Marketing Plan Essay

Executive Summary: The Metolius Agency is a Graphic design and visual communication firm based in new Concord, New Hampshire. Operating from a small office the company will be targeting a consumer base of 5-15 year old companies and provide them with unique perspectives on corporate identity and visual communication. For the first 7 months Keivs will be handling the firm’s affairs alone after which he will hire an assistant to help him in design and administration. The competitive edge Metolius has is Keivs’ knowledge of not only creative but also business skills that will make it possible for the company to attract its business-oriented clients because of a practical backing to their creative approach Overtime the company will grow due to its low overhead, creative and practical designs attracting increasing consumer attention, reaching profits in the first 9 months and generating $27,347 by the third year. Objective: With a realistic mission statement that focuses on delivering above expectation to customers and good customer relationships, the main objective of the firm is to s to position The Metolius Agency as a creative, unconventional, and innovative graphic design and visual communication firm in the Concord, NH area. In addition Metolius will set its marketing objectives to: a. Increase visibility in the market. b. Generate 30% new business through referrals each quarter, after year one. c. Strengthen brand equity through informal polling during networking activities. The financial objectives will include: a. Maintain positive, steady, growth each month. b. Reach profitability by the end of year one. c. Continue to decrease the variable costs associated with serving a project. Situation Analysis: The Metolius Agency requires a good analysis of both the = market and itself to serve its customers better. The information gathered by the company about the market shows that the potential market is divided into small and medium companies and has shown a CAGR (compounded annual growth rate) of 7.65% over 4 years (2002-2006). The graphic design industry reached $812 million in 2000 and it is predicted that for the next five years it will grow at 5.6%. The increasing desires to appear professional and use the Internet have been attributed to this growth in the industry. Also contrary to the decade old market trend of advertisement agencies offering full service with minimal or no outsourcing, the Metolius agency will concentrate only on their specific skill sets. The company plans to provide customers with a wide selection of its designs and services, better accessibility by centralizing service provision, impressive customer service and competitive pricing. The services offered will be charged by the hour and $75 will roughly be the charge/hour demanded by Metolius. Through SWOT analysis it has been established that the strengths of the company are focus, elegant office space and amalgamation of the business with the creative sense, and the main opportunities for the firm are a growing market, growth based on technological advancement and also low co-relation with downfalls in the economy. The struggle to be cutting edge, to inform the customers and remove time for marketing activities have been identified as weaknesses, and local competition (i.e. large agencies, freelancers and Kinko’s), easy to use software that allow potential clients to cater their own needs and a demographic change due to shift in local industries are the main threats to the firm. Marketing Strategy: A graphic firm relies on referrals and efficient networking and not advertising to generate sales. Based on the market research of several focus groups and a research project completed by three University of New Hampshire graduates, Metolius has devised a 3 point marketing strategy, consisting of networking, client referral, targeted customer acquisition to gain visibility and increase sales. The networking will involve using Kievs’ personal and professional contacts to arrange meetings and get customers. Client referrals will come from the customers and the chambers of commerce who will be impressed by Kievs’ work. Kiev will also be shortlisting companies and finding ways to approach their decision makers and close a deal. Also putting content of all releases on the internet and management of search engine submissions will be done by outsourcing the work to specialists at an internet and e-commerce consultancy firm, â€Å"1st-at-the-top.com†. The firm has identified its market to be the small and medium scale companies in Concord that have been operating for 5-15 years. Metolius will position itself as a focused and innovative graphic design and visual communication firm in the market by dwelling on Kiev’s diverse background of business and creativity. Marketing Mix: The Metolius Agency’s marketing mix is comprised of approaches to pricing, distribution, advertising and promotion, and customer service. * Pricing: The pricing scheme will be based on per project fee that will be calculated by the hours required for a project plus any other additional costs. * Distribution: The distribution of services will be either via the central office or via the Internet. * Advertising and Promotion: The most successful activities will be a comprehensive networking campaign, as well as a targeted customer acquisition system. * Customer Service: In order to ensure long-term profitability, all expenses will be born for customer service to achieve total customer satisfaction. Financial Projections: Metolius requires monthly revenue of $8760 to break even. It is forecasted that in 3 years time (2002, 2003, 2004) the company will grow sufficiently such that the total sales revenue will roughly double to $145,392 and the total expenses even though will rise they will get smaller in comparison to the Revenues by as much as 1.5% and become 4.35% at the end of the third year. Therefore it could be concluded that the business will always be yielding and fast growing. Review and Control: The following areas will be monitored to gauge performance: – Revenue: monthly and annual. – Expenses: monthly and annual. – Repeat business. – Customer service. This will be done by setting up a start and end date for a jobs, assigning the budget for the job and the job to a manager and department so that it can be monitored. Marketing Organization: Initially Kievs alone will head and manage the marketing function till he hires an assistant for help in the 7th month. Contingency Plan: The difficulties and risks posed to Metolius and the worst case scenarios must be addressed in the contingency plan. Problems with generating visibility, landing large projects for increase income and increasing competition are some of the difficulties the firm will face. The worst-case scenarios will be if the firm can’t achieve profits and must liquidate assets to cover liabilities.

Children and Violent Video Games

â€Å"The worst thing a kid can say about homework is that it is too hard. The worst thing a kid can say about a game is it's too easy. † This was actually quoted by Henry Jenkins. Good Morning My Fellow Students and judges, as you all would know I would be discussing the topic video games cause violence and I would be talking in favor of this topic. More and more kids today are playing video and computer games — especially ultra-violent ones that are top sellers. A recent analysis shows that a majority of video games include violence and about half of the violent incidents would result in serious injuries or death in the real world.Violent video games can increase children's aggression. The number one negative effect is they tend to inappropriately resolve anxiety by externalizing it. So when kids have anxiety, which they do, instead of soothing themselves, calming themselves, talking about it or even expressing it emotionally by crying, they tend to externalize it. Th ey can attack something, they can kick a wall, they can be mean to a dog or a pet. Additionally, there's an increased frequency of violent responses from children who play these kinds of video games. Violent video games don't teach kids moral consequences.If you shoot somebody in one of these games, you don't go to jail, you don't get penalized in some way — you get extra points! This doesn't mean that children will go out into the world and shoot someone. â€Å"But they do use more aggressive language, they do use more aggressive expressions, they have less ability to control their anger and they externalize things in these violent ways. It's absolutely not good. The American Psychological Association says playing violent games correlates to children being less caring and helpful toward their peers.And these effects happen just as much for non-aggressive children as they do for children who already have aggressive tendencies. Children spend a great deal of time with violent video games at exactly the ages that they should be learning healthy ways to relate to other people and to resolve conflicts peacefully. Thus I think that playing violent video games is the same as watching violent movies, they are all scripted in the same way and they put you through the violence training. I would say that we should Jump off the video games and get a life! Children and Violent Video Games â€Å"The worst thing a kid can say about homework is that it is too hard. The worst thing a kid can say about a game is it's too easy. † This was actually quoted by Henry Jenkins. Good Morning My Fellow Students and judges, as you all would know I would be discussing the topic video games cause violence and I would be talking in favor of this topic. More and more kids today are playing video and computer games — especially ultra-violent ones that are top sellers. A recent analysis shows that a majority of video games include violence and about half of the violent incidents would result in serious injuries or death in the real world.Violent video games can increase children's aggression. The number one negative effect is they tend to inappropriately resolve anxiety by externalizing it. So when kids have anxiety, which they do, instead of soothing themselves, calming themselves, talking about it or even expressing it emotionally by crying, they tend to externalize it. Th ey can attack something, they can kick a wall, they can be mean to a dog or a pet. Additionally, there's an increased frequency of violent responses from children who play these kinds of video games. Violent video games don't teach kids moral consequences.If you shoot somebody in one of these games, you don't go to jail, you don't get penalized in some way — you get extra points! This doesn't mean that children will go out into the world and shoot someone. â€Å"But they do use more aggressive language, they do use more aggressive expressions, they have less ability to control their anger and they externalize things in these violent ways. It's absolutely not good. The American Psychological Association says playing violent games correlates to children being less caring and helpful toward their peers.And these effects happen just as much for non-aggressive children as they do for children who already have aggressive tendencies. Children spend a great deal of time with violent video games at exactly the ages that they should be learning healthy ways to relate to other people and to resolve conflicts peacefully. Thus I think that playing violent video games is the same as watching violent movies, they are all scripted in the same way and they put you through the violence training. I would say that we should Jump off the video games and get a life!

The Importance of Breastfeeding and the implications on Nursing Article

The Importance of Breastfeeding and the implications on Nursing - Article Example of milk from breast is the medium of transference of Human Immunodeficiency Virus type -1 (HIV) but yet it does not mean that breast feeding is the absolute route of transmission of this virus. Moreover, most of the researches are against this proposition and claim that HIV is not easily transmittable. Vast medical researches have played a vital role in the importance of breast feeding during early parenthood duration and continue until total time prescribed. Breastfeeding is advantageous for both infants and mothers as well. Mothers’ state of psychology can be stabled and many problems related to psychology disorders can be dealt by lactation to their babies (Ontario Medical Association 1943). Breast milking is a nutritional source which cannot be replaced by any other supplement and food prescribed and research by physicians for the infants. The obesity usually a mother encounters after pregnancy time period can be removed or at least reduced through the process of breast lactation. The belly watery position and fatty states can also be removed through this process. And speaking of infants, they are highly susceptible and sensitive to diseases at early age so they need highly nourished food (mother’s milk) so they can develop strong immunity system in them against those fatal diseases. Baccalaureate nursing programs according to Mr. Dodgson and Mr. Tarrant (2007), propose that nurses must have evidence based knowledge and education programs on breast feeding. Proper research literature on the breast feeding content should be included in the curricular. Midwives and nurses should promote education about breast feeding during delivery and early stages of birth. Nurses should aware the mothers to give lactations to their infants for the benefits of their babies and for them as well as this program were followed in Hong Kong. The article on surgeon’s call exposed the reasons behind the reluctance of mothers towards breastfeeding practices. As the culture

Developing Americas Second Language Essay Example | Topics and Well Written Essays - 750 words

Developing Americas Second Language - Essay Example This language is also easy for most American citizens because it entails values that are enforced by societal myths, which are constantly repeated in the popular culture (Wallack & Lawrence 567). Wallack and Lawrence assert that, although this language may be popular among Americans, it is not sufficient enough for advancing public health. Therefore, a second language that properly addresses the unique public health approach needs to be developed. Lack of a well-developed language, for addressing public health concerns, has an adverse effect on the health sector more than the issues of how the doctors spend their working hours. In the United States, the formulation of public policies, which reflect the disciplinary theory of public health to adopt, has been a considerable challenge to the legislatures (Wallack & Lawrence 567). Wallack and Lawrence, in their article "Talking About Public Health: Developing America’s â€Å"Second Language† present a second language, in the U.S. culture, which can significantly help in addressing public health concerns. This is the language of interconnectedness (Wallack & Lawrence 567). The language of interconnectedness is a language of humanitarian and egalitarian values of community and interdependence. Public health, in this context, is defined on the basis of how the society balances considerations of social accountability and personal responsibility, in public policies, whic h affect health. Social responsibility, humanitarianism, and egalitarianism, which are the values that dictate a social justice orientation to public health (Wallack & Lawrence 567), usually seem inadequate in addressing the moral resonance of individualism effectively. The content and ideas presented, in this article, are of significant benefits to the public health sector. The article suggests that, in a culture dominated with suspicious of government power and personal responsibility, it is difficult for public health professionals to adopt

(business)Minimum Wage Essay Example | Topics and Well Written Essays - 2500 words

(business)Minimum Wage - Essay Example Peter Jones in Rights contrasted the difference between natural and human rights1. The concept of natural rights is tied up in the idea where the citizens gave up to the governing body for the good of law and order and in return the governments protected and upheld within the law, i.e., Constitutions. Therefore the argument of natural rights has now become so diluted that it is no longer an effective model. Human Rights as theory admits from the outset they are intangible and not from nature, therefore one cannot empirically observe or measure them, as Margaret MacDonald2 criticized the argument from nature. Human rights, as described by Jones, are prescribed by the fact of being human and part of humanity3. It picks up on the egalitarian theory of equality, whereby human beings are equal and therefore are afforded these basic rights. The arguments for these rights come from arguments, such as self-evidence, human worth and moral worth. The basis of the core rights theorists is the work of Immanuel Kant. ... How does Kant argue that this is an all-encompassing ethic outside of societal conventions, without the aid of a divine being Kant argues that it is the individual's ability to reason and autonomous will that is the basis of his a priori argument. Shestack5 describes the basis of Kant's argument as; 'rights then flow from the autonomy of the individual in choosing his and her ends, consistent with a similar freedom for all... In short, Kant's imperative is that the central focus of morality is 'personhood', namely the capacity to take responsibility as a free and rational agent for one's system of ends'.6 This ethic was one of the most influential arguments for universal human rights, in response to Nazism, eugenics and ethnic cleansing, which can be illustrated in the Universal Declaration of Human Rights with words such as inherent, inalienable and equality applied to rights and the basis of these rights are the foundation of freedom, justice and peace in world. Kant's theory is th e basis of the core theorists and has been very influential in the drafting of the 20th Century human rights treaties and legislation. However how do we measure what should be included in these universal rights The answer to this question is at the heart of this discussion for the international treaties and human rights legislation does not seem to be meeting the needs to fulfil Kant's ethic as Evans argued modern human rights law is too legalistic. This is a core rights theory, which purports these rights transcend statehood therefore automatically requiring the state to extend these rights to all individuals and arguably future generations. Rawl's, on the other hand, in his thesis for engendering human rights states that justice7 is the prime basis of all

Anti Discrimination Law Case Study Example | Topics and Well Written Essays - 3000 words

Anti Discrimination Law - Case Study Example Discrimination is strictly condemned and discouraged everywhere in Europe, though there are slight differences between the European law and the English law in the determination of rights and obligations delegated by the constitution to the public at large. It is, therefore, the courts and tribunals adjudicating the cases, both civil and criminal in nature, take into serious consideration the facts regarding whether there is any sign of prejudiced behavior made by any member or organization of society while dealing with the complainant or treating as well as interacting with him under the biased attitude. In addition, the law forbids bestowing of more favors to anyone because of his personality traits and features. The provisions of law aim to set up a society where equality, justice, and fair play can be observed in all walks of life. Hence several acts have been issued and bills have been passed in order to combat the discrimination dilemma with an iron hand. Though law always recom mends equality and justice to all and sundry, it is not actually the case in reality. On the contrary, exploitation of minority groups and biased behavior towards the weaker stratum of society is actually in vogue in almost all societies of the world. Before embarking upon the topic under study, it would be advisable to define anti-discrimination law. Anti-discrimination law refers to the statute of law that prohibits any special rights or privileges to the individuals belonging to some particular race, gender, ethnicity, age group or towards the persons obtaining any physical as well as mental abilities or disabilities. The law also prohibits violation and condemnation of human rights of the individuals on the basis of their innate characteristics.

Marxist Analysis Essay Example | Topics and Well Written Essays - 500 words - 3

Marxist Analysis - Essay Example he Destructors â€Å"by Graham Greene tells of the exploits of a group of adolescent boys who call themselves the Wormsley common gang and the scene to bring an old and elegant house down. They meet daily in a parking lot near the area where they lived that was bombed during World War II. More or less, everything got destroyed in this area except for one house which stood proudly among the rubbles of the other edifices surrounding it. This belonged to Mr. Thomas whom the boys call ‘Old Misery,’ an old man who lives alone. A new recruit of the gang opened up to his plan of destroying this house from the inside upon learning that Mr. Thomas would be away long enough to enforce the plan.In the story, Trevor’s plot to destroy Old Misery’s house explains its very title â€Å"The Destructors.† We can relate this in a sense that it gives the post-war tone where the house reflects the prevailing capitalist system that survived the effects of war but became shoddy and hollowed from the inside. It reflects the growing uncertainty of the nation and economic depression and the so-called casualties of war. Trevor represented a new idea, radical from the rest and simultaneously exciting which aroused everyone’s curiosity into helping him carry out his plan. In the short story, the young gang of youth expresses their idealism in contrast to the established norms of the grown-up world which were destroyed in the onslaught of the War and its devastation. They felt that new order must be in store because the old one is no longer working and that despite all the luxuries and the aesthetic beauty it represents, it served no true value. This was what the house was all about and this became the central idea which triggered a single idea to spark a group of young boys into action. Since the story takes place after the German bombing of World War II in London, the new generation reciprocated the adults’ actions by taking reprisal on the many things for which the world has made

Introduction on polymers Essay Example | Topics and Well Written Essays - 1500 words

Introduction on polymers - Essay Example Thermosetting polymers the chains become cross-linked so that the solid materials are produced that can not be softened and that ca not flow. Polymers are usually made in one of two polymerization process. In condensation-polymerization the linking of molecules creates a by product, which is usually water nitrogen or hydrogen gas. Thermoplastic polymers consist of a series of long-chain polymerized molecules in which all the chains are separate and can slide over one another. Thermoplastic polymers The long chains of thermoplastic polymer are connected by weak forces alongside the chemical bonds extremely strong. When they are heated the walls weaken and the polymer becomes soft and flexible at a high temperature and becomes a viscous melt. The cycle can be reversed by cooling of the materials. Thermoplastic elements usually can be of semi-crystalline structure or amorphous structure. Civil engineering materials such as polyester, nylon 66 and polycarbonate are the best examples of a morphous thermoplastic polymers. The developments polymers technology has led to high performing types of polymers such as polythersulphone which is amorphous in nature and polyetheretherketone which are semi crystal-line. The above two are more efficient than the normal thermoplastic, although they are not employed in civil engineering due to high costs. Thermosetting polymers They can be used in two separate ways firstly as a composite that is when combined with fibrous materials and secondly when as an adhesive and maybe as epoxies. They are formed in two stage chemical reaction when a polymer such as polyster, vinylester or epoxy is reacted with a curing agent. The reaction can be performed in a normal room temperature or the application of either controlled heat or pressure. Thermosetting polymers are strong in nature and can be affected by heat. The two procedures used to polymerize the thermosetting polymers used in civil engineering are the cold system that are cured at ambi ent temperatures and the hot cure system whereby polymerization is performed at elevated temperatures. Polymer science The research on polymer science continues to come up producing new products in the market. The polymer science and engineering are marching together although they are more interested on new materials being produced. Poly was scientifically born to understand how rubber and plastic works and they can not be separated. Polymers are now forming the basis of clothing and automobiles among others. New elastomeric, plastics, adhesives, coatings and fibers among others are being invented by the use of new technology in science. The scientific theory accepts the relationship between polymer structure, physical property and their behavior. Polymers are playing a very important role in processing of other industrial products. Anisotropy in thermoplastic polymers plays a significant role in thermal conductivity. Highly drawn semi-crystalline polymer samples can have a much hig her thermal conductivity as a result of orientation of the polymer chains in the direction of draw. For amorphous polymers, the increase in thermal conductivity in the direction of the draw is usually not higher than two. Many polymers experiment a viscous reaction as an elastic response towards stress and strain. Combinations of some elastic and various viscous elements are being used to determine the melting behavior of polymers. The above characteristics make them be classified under the

Roman, Julio-Claudian ImperialPortrait of Caligula, God, and Ruler Research Paper

Roman, Julio-Claudian ImperialPortrait of Caligula, God, and Ruler - Research Paper Example Primitive in the Stone Age, sculpture developed to bear full resemblance of the object of art expression. Development of crafts, materials and instruments allowed Greek artists to reach perfection in their art works. Roman art was highly influenced and followed the traditions of Etruria and Greece (Pollitt 6) Sculpture was used as a mean to preserve images of the ancestors. Therefore portrait sculpture emerged and developed. Typical material for sculpture was bronze, marble, or terracotta. Monuments and sculptures were also erected to commemorate military or political achievements. Roman Cesar Gaius Germanicus, better known by his pet name Caligula was born in 12 AD. He was confirmed by Senate as an emperor at the age on twenty-five. (Pollitt 102) The people welcomed young emperor. He shown mercy to those in exile, reinstalled his family as imperial. However, soon his relationship with the Senate was strained. The new emperor had poor health and became mentally unstable. His reign wa s full of violence, sadism and perversion. Simple men suffered his cruelty along with the nobility. He was assassinated by his praetorians only four into his rule. Caligula was megalomaniac. From the beginning of his reign tenaciously was destroying statues of great men. According to Suetonius, â€Å"He (Caligula) broke them in pieces to such an extent that it has not been possible to restore them with their inscription intact.†(Pollitt 136) Instead, he proclaimed himself a god. Monuments were erected and imperial portraits created to feature his human image as divine nature. The imperial portrait was usually displayed in the imperial temple. The Emperor was to be worshiped during his lifetime, and Caligula was even worshiped to the excess to the opinion of the Senate. The imperial image established by Augustus was upheld – the face shape designed hairstyle and carefully carved hair locks. The sculptures were powerful tools in political propaganda, along with the coina ge. After Caligula’s death his images were destroyed the same way he was destroying those of others. Not many portraits are preserved. One of them is an imperial Portrait of the Emperor Caligula, God and Ruler which is displayed in the Museum of Fine Arts in Houston. Clearly defined and well-known features also replicated in the coins issued during his reign. It is likely that this bronze head was meant to be a focal point of a temple, however, it is difficult to say for certain. If the purpose and the meaning of Roman sculpture are clearly defined, it is not so with the art works from the ancient times, such as the Woman from Willendorf statuette. A statuette discovered by the archeologist Josef Szombathy in 1908 near Austrian town Willendorf in loess deposit during railroad construction. The excavations on the site had started well over 20 years prior to figurine discovery and many artifacts were found, first by the land owner, then by archeologists. The flint tools, human skeletons, tools made out of animal bones, shells, decorations were found at the site. Many of them are displayed in the Venusium – a museum at Willendorf devoted to the discovery of Woman of Willendorf figurine and other finds from the near-by archeological sites. The Woman of Willendorf statuette or as it more often called, Venus of Willendorf, is displayed at The Vienna Natural History Museum. When the statuette was found, it was dated approximately 15  000 to 10  000 BC. With the technology development and new methods of

Homosexuality Essay Example for Free

Homosexuality Essay How would you feel if the government would not allow you the right to get married? Homosexuals in the United States do not have the full right to marriage and they should. I. Many people in the US claim they are for same-sex rights but when the idea of marriage is brought up, they suddenly become against it. II. In 1924, the Society for Human Rights in Chicago became the country’s earliest gay rights organization. III. In 1951, the Mattachine Society became the first official national gay rights organization formed by Harry Hay. IV. Five years later, Daughters of Bilitis was founded as the first national lesbian organization. V. Six years after that, Illinois became the first state to decriminalize homosexual acts in private between couples. VI. Twenty years later in 1982, Wisconsin became the first state who outlawed the discrimination of sexual orientation. VII. In 1993, the government issued the â€Å"Don’t Ask, Don’t Tell† policy for the US Military stating that homosexuals were permitted to serve in the military however homosexual activity was strictly banned. VIII. On December 18, 2010, President Obama took a huge step towards homosexual rights when he repealed the â€Å"Don’t Ask, Don’t Tell† policy. IX. In 2000, Vermont became the first state to legally recognize civil unions between homosexual couples. X. Four years later, same-sex marriages became legal in Massachusetts. XI. Six state governments (along with the District of Columbia, the Coquille Indian Tribe, and the Suquamish tribe) have passed laws offering same-sex marriage: New York, Massachusetts, Connecticut, Iowa, Vermont, and New Hampshire. XII. Following lead, civil unions became legal in Connecticut in 2005 and New Jersey in 2006. XIII. In November 2007, the House of Representatives approved the bill ensuring equal rights in the workplace for homosexuals. XIV. In just 2008: a. Oregon passes the law permitting same-sex couples to register as domestic partners. b. In May, California legalized same-sex marriage only to ban it again in November. c. In October, the law is passed that Connecticut will perform same-sex marriages instead of civil unions. XV. In 2009: d.  The Iowa Supreme Court unanimously rejected same-sex marriage laws on April 3rd only to be required to issue marriage licenses to same-sex couples twenty-one days later. e. On April 7th, Vermont legalized same-sex marriage and also became the first state to legalize through the Legislature. f. Maine shortly legalized same-sex marriage in May only for the vote to overrule making the state the 31st to ban same-sex marriages. g. In June, New Hampshire legalizes sam e-sex marriage while President Obama also signs a referendum allowing the same-sex partners of federal employees to receive benefits except full health coverage. XVI. In March 2010, Congress approved the law to legalize same-sex marriages in the District of Columbia. XVII. People like to argue that homosexuals are just promiscuous and not able to form long-lasting relationships when that is completely untrue. Homosexual couples are just the same as heterosexual couples. XVIII. The Kinsey Institute has ongoing studies on homosexuality to determine whether sexuality is decided in the womb. As of this time, their studies show that it is something a person is born with and they cannot help it. XIX. The Kinsey Scale rates a person’s homosexuality from 0-exclusively heterosexual with no homosexual feelings to 6-exclusively homosexual. XX. In February of this year, Obama ended the Defense Against Marriage Act which had once defined marriage against a man and a woman, taking the country one step closer to legalizing same-sex marriages. XXI. Obama stated that he supports the civil unions as an alternative, however, his views are constant XXII. In February of this year, Obama ended the Defense Against Marriage Act which had once defined marriage against a man and a woman, taking the country one step closer to legalizing same-sex marriages. XXIII. Obama stated that he supports the civil unions as an alternative; however, his views are constantly evolving. XXIV. Legalizing same-sex marriage in the US really does not cause harm to anybody. XXV. It would put same-sex couples on the same level as heterosexual couples. XXVI. It is not anybody’s right to judge them for something they cannot help, no matter how hard they may try.

Alternative Minimum Tax Essay Example for Free

Alternative Minimum Tax Essay Good to hear from you Alex. Estate and gift tax can be a burden so let me help you clear the air and give you a fresh take on what to do. First I’m going to want to explain to you the estate tax formula. Then I will discuss the interplay between gift and estate taxes. I have a few strategies for you to minimize estate taxes that I can let you in on and will help you on the long run. I would also like to explain the generation-skipping transfer tax and its relationship to gift and estate tax, because this might relate to you. From all this I will give you my advice on whether to invest in your son and his business idea. I would like to explain the estate tax formula and how it is computed. The first step is to gather or compile the gross estate and that consists of all the property in which you have an interest in. This would be the total dollar value of all the property and assets you have at the time of your death. The gross estate figure will be before liabilities like debt and taxes are deducted. The next step will be to subtract all the debt, funeral, and administration expenses. This will give you the adjusted gross estate. We would then normally subtract the property passing to the surviving spouse. In your case, your spouse no longer plays a factor but that may come to play if you decide to remarry and include your possible future spouse in your will. After we have taken out these items we would come up with your taxable estate. We will have to add the adjusted taxable gifts. This would be the excess of $13,000 annual gift exclusion amount. Under some special circumstances, if the gift was included in the gross estate it would not have to be reported again. Once this is done we will have you estate tax base. We then can find your tentative estate tax from the tax table. Our next step would be to subtract gift taxes payable on gifts includible in the estate tax base. We also have to subtract the applicable credit amount. The applicable credit is also known as the unified credit. This credit applies to both the gift and estate taxes. In 2012 the maximum unified credit is at $1,772,800 and the applicable exclusion amount is at $5,120,000. If after all this is done and a tax is still payable we will subtract other possible credits. These credits would include state tax credits, the credit for prior transfers and the foreign tax credit. The final result would be the tax payable that is due with the estate tax return. Gift and estate taxes work together and there is a specific purpose to that. While you are alive, and gift transfers may be subject to the federal gift tax. After your death, the estate transfers (property and assets) may be subject to federal estate tax. The reason these two taxes work together is so at the time of your death you cannot avoid the estate tax by giving away your property. The one good thing is that they both have exclusions that we can take advantage to avoid taxes. A gift and estate lifetime exclusion can work together to allow you to transfer up to $5,120,000 of lifetime gifts. They both will not be imposed with gift or estate tax. Anything after this exclusion will be subject to the 35% tax rate and that goes for both gift and estate tax. Another way they are intertwined is that if you have to make large gift tax payments during your lifetime this would result in lower estate taxes. In some circumstances the combine total of the early gift taxes and the later estate tax would give you an even lower estate tax that you would have gotten with the estate tax alone. This would then allow you to pass on even higher values to your beneficiaries. There are a few estate tax strategies that I want you in on and that will eventually lower you estate tax. First is marital transfer, which neither lifetime gifts nor bequests at death to one’s spouse are subject to estate taxes. This type of transfer might be an incentive for you to remarry but don’t recommend that be your only reason for remarriage. Another strategy is lifetime gifts to children and grandchildren. An example of this is to give annual gifts of $12,000 to any number of persons. By giving this gift a husband and wife can give a collective amount of $24,000 per year per recipient without having to incur a gift tax. This can add up to a substantial amount over a number of years. Uniform transfer to minors is another option. You can accomplish this by gifting to the children that are still minors which is usually given to a custodian for the benefit of the child. This would be distributed to the child when the child reaches 18 and like other gifts would be subject to an annual exclusion for lifetime gifts. Irrevocable life insurance trusts are available for you to use. To do this you would be transferring small amounts of your estate that are equal to the amount of a life insurance premium to an irrevocable life insurance trust. When this is done, you will be reducing your taxable estate and creating a much larger asset outside of the estate. The life insurance proceeds are generally not taxable. A private annuity can be made to make a sale of an asset to a younger generation in exchange for an unsecured promise. This promise is to pay annual amounts to the seller for the seller’s lifetime. Furthermore, charitable transfers can reduce the size of the estate and thereby reduce the estate taxes. Lifetime gifts provide an additional benefit of an income tax deduction. This last one I think is one of your best bets for transferring your estate to your child or children. A family limited partnership can provide a valuable estate planning tool to assist your family in transferring ownership of family owned businesses. This would also help protect your family assets from creditors as an added bonus. Considering that you will be making larger amounts of money, this option permits taxation of partnership income at your child’s lower tax rates. This plan offers plenty of intriguing options but also the added features of the family limited partnership flexibility and revocability. With your son’s possible criminal record, this gives you control in case things don’t pan out like you wish. What is generation skipping transfer? A generation skipping transfer is shift of property by gift to a person who is two or more generations below that of you. For years wealthy individuals gave away their fortune or property to grandchildren without paying federal estate taxes. This tax was made to prevent people avoiding this tax by skipping generations. This tax is only due when a skip person receives amount in excess of GST estate tax credit. One good thing is that most people will never encounter the GST tax because the tax credit levels are pretty high. Currently taxpayers are entitled to a $5 million GST tax exemption. Leaving a dynasty trust offers two advantages to the GST exemption. One is that the trust will escape all transfer taxes when the child dies. I would then pass tax-free to the grandchildren. The trust can be protected from the claims of creditors and to some extent, money seeking ex-spouses. Overall I hope I have given you some ideas on what to do and how to avoid estate taxes. Estate taxes can be avoided and you don’t have to take it sitting down. There are plenty of tax loopholes that you can still take advantage of. Now for the matter of your son it is in my personal recommendation for you not to just give your child, Jackson, the gift of three million. As there will be a gift tax that will apply to it for this current year that can be avoided. Instead I hope you decide to make a family limited partnership as to give you control of that money and still give your son the opportunity to pursue his dream to make custom cabinets. Eventually you can leave the company to Jackson after you know that the felony charges will not affect him and he has shown promise in maintaining the company. This once again is my recommendation but you have the option to do as you see fit. You are not limited to this and we can always work together to find something that will fit your c hildren or family needs.