The Picture Of Dorian Gray Essay - 1871 Words

Artists of any art form tend to use real life experiences as their muse. Oscar Wilde was no exception. In creating the story of The Picture of Dorian Gray, Wilde used his experience of sitting in on a painting session, done by a Basil Ward. He then proceeded to comment on how it would be amazing if the painting aged while the subject of the painting did not. Throughout the novel, we notice this kind of lifestyle being lived out by Dorian and Lord Henry, but we also see how Dorian handles his conscience based on his actions. The Picture of Dorian Gray is a novel that, while it has its controversies over what its purpose is, is a novel that â€Å"can function as an appropriate text for a wide variety of classes† (Waldrep; Smith II 53). Despite what Wilde believed, practiced, and even the preface of the novel, Wilde wrote this novel as a lesson on morality. Oscar Wilde’s inspirations for writing The Picture of Dorian Gray comes from his own life. Oscar Wilde himself practiced aestheticism, or pleasing the self. A literary critic of Wilde’s work, Richard Ellmann, observes Wilde’s life as â€Å"bent on a subversion of propriety and sobriety† (1). He even used Mr. Basil Ward’s name for the character Basil Hallward (Wilde; Jullian; Lawler 406). He frequently looked to satisfy his own desires, whether they were morally or socially acceptable. He once was arrested for homosexuality, which was a crime in England at the time. Even Wilde’s encounters with his fellow writers prompted anShow MoreRelatedThe Picture Of Dorian Gray1482 Words   |  6 Pagesreturn give to the same story† (Foster 185-186). One book that is a part of Foster’s story is Oscar Wilde’s The Picture of Dorian Gray. In this essay, Thomas Foster’s methods regarding both symbolism and  ¬Ã‚ ¬Ã‚ ¬Ã‚ ¬heart di sease from his book, How to Read Literature Like a Professor will be discussed and applied to one of Oscar Wilde’s novels. Throughout his novel, The Picture of Dorian Gray, Oscar Wilde uses the portrait of the young protagonist as a symbol of many things, one of them being a mirror. WildeRead MoreThe Picture Of Dorian Gray Essay1460 Words   |  6 PagesAs seems to be the theme of Oscar Wilde’s book, The picture of Dorian Gray, art an beauty are both the same, yet they are different. But how can this be? Well, beauty and art are intertwined the moment art is used to capture a sliver of pure beauty, in order to make that moment last forever. According to Lord Henry, â€Å" Yes, Mr. Gray, the gods have been good to you. But what the goods give can easily be taken away. You only have a few years in which to live really, perfectly, and fully† (Wilde Pg.Read MoreThe Picture Of Dorian Gray1432 Words   |  6 PagesIn The Picture of Dorian Gray by Oscar Wilde, we see how the different characters show their love of beauty and pleasure and the affects they have on the main character: Dorian Gray. Each of the three main characters, Basil Hallward, Lord Henry Wotton, and Dorian Gray portray a part of how the author felt about himself and the world around him. â€Å"Basil Hallward is what I think I am: Lord Henry what the world thinks of me: Dorian what I would like to be- in other ages, perhaps† (qtd. in Bloom pg. 117)Read MoreThe Picture Of Dorian Gray1576 Words   |  7 PagesTransformation in Literature Greek Philosopher Heraclitus once said â€Å"There is nothing permanent except change†. In Oscar Wilde’s The Picture of Dorian Gray, the theme of transformation is constant throughout the novel; however it is not portrayed as something that is permanent. Through the protagonist’s transformation, Oscar Wilde s novel is suggesting that the hedonistic lifestyle, a lifestyle where gaining pleasure is the main goal of a person’s life, may seem like it is an exciting and wonderfulRead MoreThe Picture Of Dorian Gray965 Words   |  4 Pages When looking at Frankenstein and The Picture of Dorian Gray, it is clear that Frankenstein is a novel that can be placed into both the gothic and horror genre, although it is a gothic novel secondary to it being a horror novel; The picture of Dorian Gray isn’t so clear in this regard. On a first reading, one may assume the story to be gothic literature and only gothic literature because of the sheer amount of gothic characteristics and elements that the text presents that include, but are not limitedRead MoreThe Picture Of Dorian Gray957 Words   |  4 PagesWilde explores the theme of outsiders in his 1890 novel, The Picture of Dorian Gray. He infuses what it means to be an outsider in almost every character in the story. The most important of these characters are Dorian Gray, Henry, and Basil. Each show what it means to be an outsider in his own individual way; whether it is an outsider among society, among a group of friends, or from a person’s own self. The main character, Dorian Gray, possesses most attributes of being an outsider. The most obviousRead MoreThe Picture Of Dorian Gray971 Words   |  4 PagesIn Oscar Wilde’s Popular nineteenth century novel, the Picture of Dorian Gray demonstrates the importance of the aesthetic movement in Victorian England. This suggests youth and physical attractiveness is emphasized and are valuable additions to society. Therefore, what matters to Dorian, is not the internal goodness an individual possesses but the appearance they present. Consequently, Dorian is able to forget the violent acts he commits as long as he appears beautiful on the outside. Since externalRead MoreThe Picture Of Dorian Gray1680 Words   |  7 PagesAt the height of his success, Oscar Wilde wrote his novel The Picture of Dorian Gray, which follows the life of a young man living in late nineteenth-century London. The novel shares a similar storyline with that of Wilde’s life, as Wilde wrote it in attempt to justify his homosexuality. The protagonist of the novel, Dorian Gray, enters the story an innocent man, but eventually becomes corrupt due to his need for instant pleasure. Wilde recognizes that the topic of his homosexuality brings up theRead MoreThe Picture Of Dorian Gray1211 Words   |  5 PagesIn The Picture of Dorian Gray, Oscar Wilde warns against immorality, vanity and selfishness using his protagonist’s downfall to show the dangers of overindulgence and depravity. The preface is contradictory and reveals that Wilde’s beliefs on art and its ties to morality were inconsistent. He appears to be trying to show that we shouldn’t subscribe to just one clear ideal without questioning it or considering other opinions. However, it’s clear throughout the book that there is a strong moral ideologyRead MoreThe Picture Of Dorian Gray1283 Words   |  6 PagesWhat does the fall of man, Oscar Wilde novel The Picture Of Dorian Gray, and Shakespeare’ s Macbeth all have in common? They all have the same theme of the fall of man and break in the perfect union they once where in. The novels all start with man in perfect union, then sin enters and chaos starts and it eventually leading to their death or downfall. The Fall of man, Shakespeare’s Macbeth and Wilde’s novel The Picture Of Dorian Gray tightly follow the archetype of the fall of man this is all illustrated

Discussion Questions On Sexual Harassment - 791 Words

Discussion Questions 1. Which items were clear examples of sexual harassment? Numbers 9, 10, 11, and 12 were clear examples of sexual harassment. 2. Which items were examples of harmless behavior? Numbers 1-4 and six were examples of purely harmless behaviors in my opinion. 3. Where was there disagreement about the middle items? Numbers 5, 7, and 8 I did not think were clear examples of sexual harassment, but I do not think that they are entirely harmless behaviors. I believe that they could mean nothing depending on the person and the situation, but they may be indicators to be cautious of that individual. 4. What qualities or characteristics make the items above the line different from the ones below the line? The items above the†¦show more content†¦It is difficult because men and women perceive similar behaviors differently. Unless one person states that they feel uncomfortable the other will not be able to correct themselves. When someone keeping engaging in the behavior after you told them you are uncomfortable is when you should report it. WHERE DO YOU DRAW THE LINE? WORKSHEET Directions: The meaning of sexual harassment in the workplace varies from person to person. Whereas one person may interpret a behavior as sexual harassment, another person may disregard or find nothing wrong with it.Read the following list of superior-subordinate interactions at work. Draw a line under the item that separates acceptable workplace interaction from sexual harassment. Look carefully at the items directly above and below the line you draw. What qualities or characteristics make the items above the line different from the ones below the line? Draw a line under the item that separates acceptable interaction from sexual harassment. 1. A male supervisor helps a female subordinate perform physically demanding work. 2. A male supervisor pays for a female subordinate’s lunch. 3. A male supervisor asks a female subordinate out on a date. 4. A male supervisor touches or pats a female subordinate on nonsexual parts of her anatomy. 5. A male supervisor tells sexually oriented jokes when a female subordinate is present. 6. A male supervisorShow MoreRelatedMedia Exposure Has Influenced An Individual s Opinion1476 Words   |  6 Pagessomehow see their own opinions reflected back’†. Sexual harassment is defined as â€Å"unwanted, sex-related comments and behaviors that are appraised as offensive exceedingly available coping resources, or threatening (Buchanan, Rederstorff, Settles, 2005).† It is also unwelcomed attention in a sexual nature through verbal or physical interaction. It can occur in in high schools, in the workplace, neighborhoods, and the internet (Fogarty, 2006). Sexual harassment can happen to anyone, anywhere. It is notRead MoreThe Inequality Between Men And Women Based Solely On Gender1025 Words   |  5 Pagesprotests, and discussions since the early centuries. Gender inequality can happen in any setting, time, and place. However, gender inequality is highly likely inside the workplace. Many employers discriminate against woman and sometimes then do not even know that what they are saying or doing is considered discrimination. Gender inequality in the workplace happens during the interview process, after being hired, and it can be seen through the use of pay discrimination and sexual harassment. An interviewRead MoreSexual Harassment At The Workplace1359 Words   |  6 Pagesfor any company to legally define what constitutes sexual harassment in the workplace, but there are many ways to define sexual harassment. Everyone has different views and tolerance levels towards sexual harassment. When a case of sexual harassment occurs in a workplace, however, it comes down to how the courts define sexual harassment. The Supreme Court defines sexual harassment to be unlawful in two ways. â€Å"The first type involves sexual harassment that results in a tangible employment action;† thisRead MoreEssay about Sexual Harrassment1535 Words   |  7 PagesSexual Harrassment Sexual Harassment in the Work Place I. Definition Sexual harassment is a form of sex discrimination that violates Title VII of the Civil Rights Act of 1964. Unwelcome sexual advances, requests for sexual favors, and other verbal or physical conduct of a sexual nature constitutes sexual harassment when submission to or rejection of this conduct explicitly or implicitly affects an individual’s employment, unreasonably interferes with an individual’s work performanceRead MoreSample Resume : Gencare, Llc1504 Words   |  7 Pageswho believe that they may require accommodation should discuss these needs with the Executive Director. If you have any questions regarding this policy, please contact the Executive Director. Commitment †¢ GenCare is committed to providing equal opportunities for all employees and applicants without regard of race, color, religion, national origin, sex, age, marital status, sexual orientation, disability, political affiliation, personal appearance, family responsibilities, or any other characteristicRead MoreEssay on Ilac Anti-Discrimination Law1698 Words   |  7 PagesAnti-discrimination Law Question 1: [Sexsual harassment] Sue works for a company called X-Pest Pty Ltd. One day Sue walked into the lunchroom of the business. In the lunchroom was a number of male and female staff that were looking at the latest Queensland Netball Team calendar called â€Å"Chicks of Netball†. The players in the calendar were semi-naked. As Sue walked into the room, Bruce, who knew Sue was very shy around men, was pinning up Miss October on the staffroom fridge. As Sue came overRead MoreSexual Harassment And The Workplace1608 Words   |  7 Pagessubject to sexual harassment ranging from sexually degrading comments to physical acts of sexual assault. Unfortunately for the women working at the mine, that was only the beginning of the harassment they’d experience. If this was not damaging enough, women were deterred, if not, outright sanctioned for reporting instances of harassment to management. It is reasonable to assume that culture at Pearson Taconite and Steel fostered a hostile work environment for women. Though the issue of sexual harassmentRead MoreSexual Harassment And The Workplace1697 Words   |  7 PagesSexual Harassment in the Work Place: Building More Awareness In today’s society, sexual harassment in the workplace has become a problem. This problem should have more attention and awareness provided to help stop these situations from happening. Sexual harassment can happen anywhere, at any time, and to everyone. It does not discriminate and effects all ethnicity, genders, age, and races. Due to the larger number of cases presented in courts today, sexual harassment in the workplace continues toRead MoreGuidance Lesson Plan Essay1219 Words   |  5 Pagesdifferent ones including harassment, attitude, and stereotyping. Each of them are to help gain respect for the student themselves and his or her classmates and acquaintances. 1st Lesson The first lesson plan is called Leave Me Alone! Harassment. The lesson is designed for 8th graders and is scheduled to be 30 to 45 minutes. The domain of lesson will be social/emotional and the content standards is AA.S.7. â€Å"Students will recognize and understand the degrees of harassment† Harassment. (n.d.). This a hands-onRead MorePatriarchy And Oppression Of Women1122 Words   |  5 Pagesabout patriarchy based on our monolithic concept from colonialism. Vrushali Patil and Amrita Basu talk about the failure of patriarchy recognized internationally through an intersectional lens, and its impact on domestic life for Muslim women. This discussion on international patriarchy and oppression of women lead me to read Tuesday’s, April 18th, Afghan’s journalist Zahra Nader and Mujib Mashal’s article titled, â€Å"In Afghanistan, Women Struggle After a Divorce.† Nader and Mujib are journalists in the

Audit Free Essays

Explain the impact of key court cases on the public accounting profession. 4. Describe auditor liability, discuss auditor responsibilities, identify possible auditor defences, and discuss possible remedies and sanctions available under both common law and statutory law. We will write a custom essay sample on Audit or any similar topic only for you Order Now 5. Identify professional requirements that help assure audit quality and minimise auditor exposure to liability suits. 6. Describe defensive actions that audit firms can take to limit the effects of litigation on audit firms and individual auditors. 7. Apply the decision analysis and ethical decision-making frameworks to issues that could result in litigation. Teaching Suggestions Even though most audits are properly performed, a significant ppercentage of the gross revenue of public accounting firms is spent on professional liability insurance and litigation costs. Litigation costs and settlements caused Andersen, once the world’s largest public accounting firm, to declare bankruptcy. In today’s litigious environment, it is extremely important that auditors use due professional care to minimise such costs. Even when due professional care is exercised, the government, iinvestors, and clients may still sue auditors. This chapter discusses the legal environment and concepts related to audits, and approaches to minimising exposure to liability. It also looks at several key court cases and their impact on the profession. The challenge when teaching this material is to impart to sstudents a genuine understanding of the legal environment in which auditors operate without overwhelming them with material to memorise that they are unlikely to remember. This challenge is heightened by the need to stress the importance of ‘liability avoidance’ without leaving the impression that it is the major focus of the audit process. Begin by reviewing pertinent legal terminology. Then discuss the litigious climate for auditors and how that climate has changed over the past few decades. Reasons for the increase in litigation, often settled out of court include greed on the part of unscrupulous financial report users and preparers, ignorance and neglect on the part of auditors, and a volatile business climate characterised by numerous business failures. Public distrust adds to the problem. Stress the impact of litigation on the profession: (1) considerable resources expended to litigate, (2) some distrust and loss of credibility in the public accounting profession which is heightened by negative media coverage, (3) proliferation of new auditing standards, and (4) pressure from stock exchanges which has resulted in the establishment of audit committees and ‘comfort letters’ to underwriters. It is helpful to go over the concept of due care found in tort law. Ask sstudents how they view their liability if, as new employees, they are asked to complete a task that they do not feel qualified to do. Explain the imprecision of the ‘reasonable man’ concept and the problems that arise when ‘ordinary citizens’ sit on juries involving technical matters with which they are unfamiliar. The text outline can be followed when discussing the specific legal concepts that affect the auditing profession including the auditors’ liability to clients and third parties. How to cite Audit, Papers

Australian Taxation Law Assignment †Solution is just a Click Away

Questions: 1. Alan is an employee at ABC Pty Ltd (ABC). He has negotiated the following remuneration package with ABC: salary of $300,000; payment of Alan's mobile phone bill ($220 per month, including GST). Alan is under a two-year contract whereby he is required to pay a fixed sum each month for unlimited usage of his phone. Alan uses the phone for work-related purposes only; Payment of Alan's children's school fees ($20,000 per year). The school fees are GST free. ABC also provided Alan with the latest mobile phone handset, which cost $2,000 (including GST). At the end of the year ABC hosted a dinner at a local Thai restaurant for all 20 employees and their partners. The total cost of the dinner was $6,600 including GST. (a) Advise ABC of its FBT consequences arising out of the above information, including calculation of any FBT liability, for the year ending 31 March 2015. Assume that ABC would be entitled to input tax credits in relation to any GST-inclusive acquisitions. (b) How would your answer to (a) differ if ABC only had 5 employees? (c) How would your answer to (a) differ if clients of ABC also attended the end-of-year dinner? 2. Rubber Co manufactures tennis balls. On 1 January 2010, Rubber Co purchased a new machine for $1.1m (inclusive of GST) which it used to produce the tin cans in which its tennis balls were placed for sale to retailers. At the time of acquiring the machine , Rubber Co estimated that the machine would have an effective life of 10 years before it needed to be replaced. Subsequently, on 1 January 2014, as a result of new technology, a better quality machine became available and Rubber Co decided to sell the original machine for $330,000 (inclusive of GST) and purchase a new machine for $2.2m (inclusive of GST). Requirement: What are the tax consequences of these arrangements under Div 40ITAA97? Answers: (1). Issues In the given case, Alan is employed by ABC Pvt, Ltd. He is offered a salary package of $3000, 000. Further benefits that would be provided to Alan by ABC Ltd. include payment of mobile phone bill, childrens school fees and a mobile handset. There is also an offer of year end dinner at a restaurant by the employer for all employees. In the given scenario the consequences of the Fringe Benefits provided by the employer is discussed. Along with the calculation of tax liability at the end of 31st March, 2015 is also provided. Law Fringe Benefit tax was founded in 1986. It is a tax paid by the employer on certain benefits provided to the employee or employees family (Martin 2015). As per the act the definition of benefits includes services, rights, privilege or facility provided by the employer (Woellner et al. 2012). The definition of fringe benefit does not include salary, allowances, superannuations etc. The fringe benefits that are taxable under the act includes car fringe benefit, loan fringe benefit, housing fringe benefit, Airline transport fringe benefit, entertainment fringe benefits, meal entertainment fringe benefit, residual fringe benefit, Debt waiver fringe benefit, expense payment fringe benefit, living away from home fringe benefit, board fringe benefit, car parking fringe benefit and property fringe benefit (Shields and North-Samardzic 2015). The rate of fringe benefit tax is 45% and 1.5% of Medicare levy which comes to 46.5%. The year that is followed for calculating the taxable fringe benefit is 1st April to 31st March of next year (Edmonds 2015). It is to be noted that items provided by the employer which are related to work for example mobile, laptop, computer, calculator etc are exempted from tax. The other exempted fringe benefit includes periodicals newspaper, workers compensation insurance, subscription membership fees etc (Pearce and Hodgson 2015). Application As per the above discussion expenses of employee paid by employer is a taxable fringe benefit. In the given case Alans Mobile phone bill of $220.00 per month payable by the employer is a taxable fringe benefit. The school fees of children $20000.00 per year is also a taxable fringe benefit. But the mobile handset given by the employer is exempted from fringe benefit tax (Stanley McCue 2014). As the year end dinner is only provided to employees and their partners then it amounts to special benefit given by the employer to employees so is taxable under Fringe Benefit Tax (Vomerbumer 2013). For the purpose of calculation there are two type of fringe benefit- Type 1fringe benefit and Type 2 Fringe Benefit. If the employer is entitled to input tax credit of GST on the fringe benefits provided to its employees then it is a Type1benefit. The Type 2 benefit does not include claim for GST tax credit. For the purpose of calculating gross up value in case of Type 1 Fringe benefit it is multiplied with 2.0647 and in case of calculating Gross up value for Type2 benefits the fringe benefit is multiplied with 1.8692 (Tran-Nam 2015). Calculations: (a) Calculation Of Type 1 Fringe Benefit Particulars Amount Mobile Phone Bill $ 2,640.00 Year End dinner cost $ 330.00 Type 1 Aggregate $ 2,970.00 Calculation Of Type 2 Fringe Benefit Particulars Amount Children School Fees $ 20,000.00 Type 2 Aggregate $ 20,000.00 Calculation of Fringe Benefit Tax Particulars Amount Grossing Rate Gross Value Type 1 Fringe Benefit $ 2,970.00 $ 2.06 $ 6,130.08 Type 2 Fringe Benefit $ 20,000.00 $ 1.87 $ 37,384.00 Fringe Benefit Taxable Amount $ 43,514.08 Amount Of Tax Payable( 46.5% rate) $ 20,234.05 (b) If there are only 5 employees instead of 20 then cost of dinner per head will increase and tax payable will also change to 21,184.21. Calculation Of Type 1 Fringe Benefit Particulars Amount Mobile Phone Bill $ 2,640.00 Year End dinner cost $ 1,320.00 Type 1 Aggregate $ 3,960.00 Calculation Of Type 2 Fringe Benefit Particulars Amount Childrens School Fees $ 20,000.00 Type 2 Aggregate $ 20,000.00 Calculation of Fringe Benefit Tax Particulars Amount Grossing Rate Gross Value Type 1 Fringe Benefit $ 3,960.00 $ 2.06 $ 8,173.44 Type 2 Fringe Benefit $ 20,000.00 $ 1.87 $ 37,384.00 Fringe Benefit Taxable Amount $ 45,557.44 Amount Of Tax Payable( 46.5% rate) $ 21,184.2 (C) In the given question, if the yearend party is also attended by the clients then it is not a benefit given only to employees. In such case it will not be considered as fringe benefit. Then tax payable will be Calculation Of Type 1 Fringe Benefit Particulars Amount Mobile Phone Bill $ 2,640.00 Type 1 Aggregate $ 2,640.00 Calculation Of Type 2 Fringe Benefit Particulars Amount Childrens School Fees $ 20,000.00 Type 2 Aggregate $ 20,000.00 Calculation of Fringe Benefit Tax Particulars Amount Grossing Rate Gross Value Type 1 Fringe Benefit $ 2,640.00 $ 2.06 $ 5,448.96 Type 2 Fringe Benefit $ 20,000.00 $ 1.87 $ 37,384.00 Fringe Benefit Taxable Amount $ 42,832.96 Amount Of Tax Payable( 46.5% rate) $ 19,917.33 Summary From the above it can be concluded that Fringe Benefit tax is paid by the employer. The taxable amount depends on the nature of the benefit and whether the employer is eligible for GST credit. The ABC ltd. is advised that if Alan is employed with the present remuneration package then the company will be liable to pay $20234.05 as Fringe benefit taxes. If there is only 5 employees instead of 20 employees then Fringe Benefit Tax increases to $21184.21. But if the company arranges the year end party for all including clients then that expense will not be considered as Fringe benefit. So the Fringe Benefit tax will then be 19917.33. It is advised to reduce the Fringe Benefit Tax the third option is the best. (2). Issues What are the tax consequences when a Rubber manufacturing Co purchase a new machinery (depreciable asset) having a life of 10 years but disposed it after using 4 years for business purpose i.e. manufacturing of rubber. The machinery was disposed because a new machine with better quality was available in the market as a result of new technology and new machinery was purchased in its place. Legal As per Australian tax Office (ATO) depreciation is available on asset purchase and used for the purpose of business like plant and machinery used for the manufacturing or production process. Depreciation means decline in the value of asset over the period of time the asset is being used for business purpose. Depreciation is calculated over the estimated life of the asset. As per Division 40 there are two methods for calculating depreciation as per ATO which are: Prime Cost- Under this method depreciation is calculated over the life of the asset at a fixed percentage (Rate of Depreciation) calculated as follows (Depreciation each year/ Cost of the Asset)*100 Where, Depreciation each year=Cost of the Asset/Estimated life of Asset In this method depreciation each year is same. If the life of the asset cant be estimated by the Company purchasing the asset then it can take the estimated life of given by ATO The formula given by ATO for calculating Depreciation of a particular year is as follows- Asset Cost*(No. of days asset was held during the Year/No. of days in the year)* Rate of depreciation Diminishing Value method-Under this method depreciation is calculated on the written down value or adjustable value of the asset at the beginning of each year. Adjustable value is calculated by deducting decline in the value of the asset from the cost of the asset in the 1st year and from the Opening adjustable value from the 2nd year (Woellner et. al. 2012). Opening adjustable value means the closing adjustable value of the previous year. In this method Depreciation each reduces from the previous year (Palmer 2013) The formula given by ATO for calculating Depreciation under Diminishing Value method is as follows- Year 1: Cost of the asset* (No. of days asset was held during the Year/No. of days in the year)*(200%/5) From Year 2, Cost of the asset will be replaced by opening adjustable value of respective year. This process will continue until the cost of the asset becomes Zero. As per ATO, Goods and Sales Tax (GST) is to be excluded from the cost of the asset while calculating Depreciation. But other expenditure which are incidental to the acquisition of the asset are to be included in the cost of the asset like installation expenses, transportation expenses etc. As per ATO, credit of GST is available for the amount of GST paid on purchase of asset. GST credit is available for the proportionate part of asset used for the purpose of business (Sadiq et al. 2016). After the asset is partly being used for the purpose of the business and disposed of then decreasing adjustment has to be made for the Proportionate credit of GST not availed for the part used for private purpose. But if no part of the asset is used for private purpose then no decreasing adjustment is required to be made. When a asset is disposed of the difference between termination value and adjustable value is to be accounted for in the book of accounts(Ramli et al. 2015). If the termination value is more than the adjustable value then the difference is to be added to the assessable income and if the termination value is less than the adjustable value then the difference is to be deducted from the assessable income. Termination value is the sales price of the asset while adjustable value is the cost of the asset minus depreciation allowed upto the date of sale or termination(Ey.com, 2016). Application Applying the above provision given above the tax implication in the hands of Rubber Co are as follows :- Computation of Depreciation Each Year And Adjustable Value Depreciation Each Year 100000 Rate of Depreciation 10% Year ended(as on 30th June) Opening Adjustable value($) Decline In Value($) Closing Adjustable Value($) Remarks 2010 1000000 49589 950411 GST is being excluded from opening adjustable value(as per ATO) 2011 950411 100000 850411 2012 850411 100273 750138 2013 750138 100000 650138 2014 650138 50684 599454 $ Remarks Termination value 300000 (Exclusive Of GST) Less: Adjustable value 599454 Deductible Balancing adjustable amount -299454 To be deducted from assessable income So depreciation is available to the rubber co in the year of purchase(1st January 2010) of asset from the date asset is put to use and in the year of sale up to the date of sale of asset(1st January 2014). Depreciation for the year 2012 is more than 100000(i.e. $100273) because it was a leap year (Barkoczy 2013). GST are being excluded from the cost of asset as it is assumed that the rubber co has availed credit for the payment of GST on purchase of machinery (Athvankar 2015). Since 100% of the asset is being used for the purpose of the business so decreasing adjustment is not required at the time of disposal of asset. It is being assumed that the rubber co has adopted the prime cost method of calculating depreciation. The difference between the termination value and adjustable value which is $299454 is to be deductible from the assessable income as termination value is less than the adjustable value. Rubber co has to pay GST of $30000 on the purchase of new asset and can avail credit of it Conclusion So from the above discussion, the tax implication on the rubber co as per Div 40ITAA97 on purchase and disposal of asset is clearly understandable (Santucci 2014). The rubber co will be allowed deduction for each year the asset is being held by it. And on sale the difference between the termination value and adjustable value is deductible from the assessable income as termination value is less than the adjustable value. Rubber Co will also get the credit of GST paid on purchase of asset. No decreasing adjustment is required as no part of the asset is used for private purpose. Reference Athvankar, S.P., 2015. Goods and Service Tax a path breaking reform in indirect taxes special reference to financial services supply. Barkoczy, S., 2013.Foundations of taxation law. CCH Australia Ltd. Martin, F., 2015. Overseas travel by employees: When does FBT apply?. Palmer, T., 2013. UQ Library Guides: Taxation Law: Get started. Pearce, P. and Hodgson, H., 2015. Promoting smart travel through tax policy.Tax Specialist,19(1), p.2. Ramli, R., Palil, M.R., Hassan, N.S.A. and Mustapha, A.F., 2015. Compliance costs of goods and services tax (GST) among small and medium enterprises.Jurnal Pengurusan,45, pp.1-15. Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., Teoh, J. and Ting, A., 2016. Principles of Taxation Law. Santucci, G., 2014. Understanding taxation law and Australian tax law [Book Review].Ethos: Official Publication of the Law Society of the Australian Capital Territory, (233), p.42. Shields, J. and North-Samardzic, A., 2015. 10 Employee benefits.Managing Employee Performance Reward: Concepts, Practices, Strategies, p.218.

An Inspector Calls by J.B. Priestley

An Inspector Calls by J.B. Priestley I am going to compare and contrast the reactions of Arthur Birling and Sheila Birling to the interrogation in which they received by the Inspector. Both of which reacted in completely different ways.I feel that the inspector makes a bigger impression on the younger characters then he does on the older characters this is shown by looking at the two characters, Mr.Arthur Birling and Sheila Birling. Arthur Birling is the father of the Birling family. 'He is a heavy- looking, rather portentous man in his middle fifties with fairly easy manners but rather provincial in his speech'. Sheila, the only daughter of Mr and Mrs Birling, 'is a pretty girl in her early twenties, who is very pleased with life' and rather excited about her early engagement to Gerald Croft, who is the son of Lady and Lord Croft, a very wealthy businessman.At the time of the inspectors entrance Mr Birling is in the room with Gerald and Eric, it is only when the inspector has finished interviewing Mr Birling that Sheli a enters.English: Car park at Birling Gap

Free Essays on Class Vs. Race

Class vs. Race – The True Determinate We live in a society built of classes. These classes are necessary in a capitalistic society because no matter how rich a nation we become we will always need a lower class to clean the offices we work in and pick the strawberries we eat. Minority groups have found themselves stuck in this class of working poor and because people stereotype and perceive minority groups to fill this need of a lower class it makes it very difficult for these groups to advance from one socio-economic level to the next. DuBois understood this problem in America and decided that it was necessary for Blacks to break this mold they would first need to dispel the stereotypes that haunted them. His answer to this difficult situation was â€Å"the talented tenth.† The idea behind the concept was that a group of the top ten percent of blacks would excel, raising the entire black social class. Many people have criticized DuBois for these opinions, claiming they are without merit and unrealistic. I do not believe, however, that these people (men like West and Gates) fully understood what DuBois was meant by his talented tenth. In order for a social class to advance the way DuBois wanted Blacks to raise up they must first be perceived as equal and in today’s society we judge the masses and base our opinions of groups of people on the generalizations and stereotypes that we see in the media and we create in our minds. That is the mistake people make in interpreting DuBois. He did not think the newly created Black elites would live in Harlem and help the Black race by encouraging people in their communities. He knew the Black elite would separate themselves from that element of Black culture just as White elites have done for years. He wanted the black elites to change the perceptions of the upper middle class. Changing their perceptions of blacks, which in turn would free the black lower class from those stereoty... Free Essays on Class Vs. Race Free Essays on Class Vs. Race Class vs. Race – The True Determinate We live in a society built of classes. These classes are necessary in a capitalistic society because no matter how rich a nation we become we will always need a lower class to clean the offices we work in and pick the strawberries we eat. Minority groups have found themselves stuck in this class of working poor and because people stereotype and perceive minority groups to fill this need of a lower class it makes it very difficult for these groups to advance from one socio-economic level to the next. DuBois understood this problem in America and decided that it was necessary for Blacks to break this mold they would first need to dispel the stereotypes that haunted them. His answer to this difficult situation was â€Å"the talented tenth.† The idea behind the concept was that a group of the top ten percent of blacks would excel, raising the entire black social class. Many people have criticized DuBois for these opinions, claiming they are without merit and unrealistic. I do not believe, however, that these people (men like West and Gates) fully understood what DuBois was meant by his talented tenth. In order for a social class to advance the way DuBois wanted Blacks to raise up they must first be perceived as equal and in today’s society we judge the masses and base our opinions of groups of people on the generalizations and stereotypes that we see in the media and we create in our minds. That is the mistake people make in interpreting DuBois. He did not think the newly created Black elites would live in Harlem and help the Black race by encouraging people in their communities. He knew the Black elite would separate themselves from that element of Black culture just as White elites have done for years. He wanted the black elites to change the perceptions of the upper middle class. Changing their perceptions of blacks, which in turn would free the black lower class from those stereoty...

Doea 'informal social control' have any part in explaining the Essay

Doea 'informal social control' have any part in explaining the differential rates of male and female offending - Essay Example The culture is the most dominant factor that has significant impact on the perceived roles of men and women. ‘Boys will be boys’ the famous adage is a prime example of communication behaviour that is appropriate for boys but which would not be suitable for girls. â€Å"women experience linguistic discrimination in two ways: in the way they are taught to use language, and in the way general language usage treats them† (Lakoff). It makes it easier for men to commit crime than women. The religiosity of a particular strata of society or the social structure of that region, contribute to the way people respond towards socially relevant issues and gender inequality. The socio-economical environment and political leanings promote orthodoxy and fanaticism. Patriarchal society endorses male domination that deliberately cast women in the inferior roles and restricts their personal and social development to compete with their counterparts on equal terms. Women, especially in the current time, adopt ways and means to exhibit their independence and empowerment through actions that sometimes border in criminal activities. It is one the reason that explains criminal activities amongst women. According to national statistics, ‘men commit more crimes than women. In 2004, male offenders in England and Wales outnumbered female offenders by more than four to one’ (BCS1, 2004). The survey showed that in all the major crime categories, men out numbered women in committing the crime but it is a distressing fact that the women remained the main target or victims of the crime. It will not be incorrect to say that despite the advancement made in almost all areas of life, the women remain vulnerable target of socio-cultural values. There are various means through which persons imbibe the values that they carry all through their life. Some of them may be through the

Law and Policy Case Study Example | Topics and Well Written Essays - 750 words

Law and Policy - Case Study Example The organizational policies that deal with information security are drawn from a number of U.S. laws that include: the National Information Infrastructure Protection Act, 1996, the Communications Decency Act of 1996 (CDA) as well as the Computer Security Act of 1987 (Furlani, 2006). To ensure that it is compliant with all relevant information security laws and regulations, Digitol IT Solutions Ltd has employed information security professionals who are responsible for ensuring that everyone working there understands every single policy and government legislation. These policies act as a guideline on how technology should used and information handles within the company. Ensuring confidentiality is vital in any information system (Zevin, 2004). At Digitol IT Solutions Ltd there is a policy that states that it is wrong for an individual or a group of individuals to access a computer without authorized access. There are some levels of information which are only available to a few members of staff. For instance, financial information of customers is not available to everyone. Only the accountants who deal with payments are allowed to access this confidential information. The policy restricting access to certain computers is in line with the National Information Infrastructure Protection Act, 1996, a federal regulation that makes it a criminal offence for unauthorized persons to gain access to a certain computer where they have been denied entry (Department of Justice, 2011). Another of the company’s information security policy restricts the number and kind of customers who can have full access of their website. Due to fear of hackers and malicious internet users who might want to cause harm or steal some of the company’s technology for ulterior motives, the company requires only trusted users to gain full access to their online services. This policy not only keeps the company’s website secure, it also ensures that sensitive information is not le aked out to unscrupulous individuals. This way the integrity of the company is kept intact and confidentiality is maintained, as is required in the National Information Infrastructure Protection Act, 1996 and the Computer Security Act of 1987. These two laws aim at ensuring that an organization has the proper mechanisms to ensure that all information systems are safe (Department of Justice, 2011 and National Institute of Standards and Technology, 2011). Digitol IT Solutions Ltd operates a rather liberal kind of business, and people have the freedom to be as creative and imaginative as they can. These two skills are pivotal to the success of the company. However, there are strict guidelines as presented in one of the terms of conduct policies, which direct what kind on information or content is allowed into the company’s computer system. An employee of the company was recently relieved of his duties and charged in court for failing to comply with the organization’s poli cies requiring him to upload obscene content on the website from his computer. The court found him guilty of flaunting the Communications Decency Act which stipulates that obscene and indecent material should not be allowed in cyberspace (National Institute of Standards and Technology, 2011). The company also reserves the right to block certain websites from being accessed by its staff. For instance, no one is allowed

Movie Review Essay Example | Topics and Well Written Essays - 1000 words - 3

Movie Review - Essay Example The flask was then place on the magnetic stirrers of the bench and then stirred. 0.5mL of p-anisalaldehyde was then dissolved in 2mL of ethanol into the beaker and then swirled to mix the reactants well. The p-anisalaldehyde solution was then added drop wise with the pipette to the acetone and NaOH solution for a given period of time before the next drop was added to ensure that the solution was mixed well. The reaction was stirred well for 25 minutes. The color change of the solution provided the visible indication of the product formation. At the end of the experiment, the stir bar was returned to the instructor and left the magnetic stirrer on the table. In the Dianisalacetone synthesis, acetone was used as a reagent in the reaction. During the experiment, 3 mL of aqueous NaOH solution was added to 25mL flask then later on 10 mL of acetone was added. The flask was then place on the magnetic stirrers of the bench and then stirred. 1 mL of p-anisalaldehyde was then dissolved in 10 m L of ethanol into the beaker and then swirled to mix the reactants well. The p-anisalaldehyde solution was then added drop wise with the pipette to the acetone and NaOH solution for a given period of time before the next drop was added to ensure that the solution was mixed well. The reaction was stirred well for 20 minutes. At the end of the experiment, the stir bar was returned to the instructor and left the magnetic stirrer on the table. To find the isolation and purification of Anisal or Di-Anisalacetone, the reaction mixture was diluted in the Erlenmeyer flask 10mL of tap water. After submitting to the supervisor, the diluted mixture was then transferred to the separatory funnel found at the HOODS. After draining the yellow organic layer, the solution was later dried with the anhydrous sodium sulfate and then filtered into the round bottom flask. The solvent was later removed with the help of the rotary evaporator and water bath found at room temperature. The

Essay on Bus Transportation

Essay on Bus Transportation Infrastructure is a broad concept linked to every facet of the economy and human life. Accordingly, the list of associated issues is long. For any purposeful analysis of issues in infrastructure development to lead to an action-oriented way forward, it is necessary to narrow down the definition of infrastructure and associated issues. The term infrastructure has been used since 1927 to refer collectively to the roads, bridges, rail lines and similar public works that are required for an industrial economy to function. Transportation, communication, sewage, water and electric systems are all a part of infrastructure. These systems tend to be high-cost investments. In general, infrastructure is location-specific and cannot be moved from place to place (www.unescap.org). Transportation infrastructure cannot operate without transportation and transportation cannot run without transportation infrastructure. Different transportations have their own infrastructure to support each other. For air transportation, their infrastructure will be the airport. Port will be the infrastructure for water transportation while infrastructure for land transportation such as public bus will be the bus terminal or bus stop. Transport infrastructure development in East and South-East Asia has played a key part in the phenomenal growth of world trade. The infrastructure backbone for international trade has been the container shipping network and increasingly the airfreight network. World container port traffic, which expanded by 9.2 per cent to 266 million TEUs in 2003, is dominated by Asian countries. They accounted for 46 per cent of container ship operations, 62 per cent of container port throughput, and 83 per cent of container ship building. Twelve major South and East Asian exporters together account for half of the worlds containerized exports (www.unescap.org). Bus terminal or known as bus stationÂÂ  is one of the most important transportation infrastructure whereÂÂ  busesÂÂ  stop to pick up and drop off passengers. It may be intended as aÂÂ  terminal or stationÂÂ  for a number of routes or as a transfer station where the routes continue. It is larger than bus stop where bus stop is usually built at the road side for the bus to stop for a while but not to wait for passengers. Tel Avivs new central bus station was officially inaugurated recently, after 26 years of off-and-on construction, legal and financial disputes (Encyclopedia.com). A majority of the Dan and Egged Tel Aviv-area buses are now based at the new station; 5,000 buses pass through the station daily, carrying some 150,000 passengers. The station is the largest bus station in the world, encompassing 197,600 square meters indoors, and 34,400 square meters outdoors (Encyclopedia.com). The largest underground bus station in Europe isÂÂ  Kamppi CenterÂÂ  ofÂÂ  Helsinki,ÂÂ  FinlandÂÂ  completed in 2006. The terminal cost 100 million Euro to complete and took 3 years to design and build. Today, the bus terminal, which covers 25,000 square meters, is the busiest bus terminal in Finland. Every day, the terminal has around 700 bus departures, transporting some 170,000 passengers (www.webcitation.org). Since bus station play a vital role in strengthening the volume of traffic as well as in providing better services to the passenger, the bus service undertakings, specially in the public sector, should come up and encourage the emergence of the bus station management as an independent discipline in the field of traffic management. (Kulshrestha, 1993, p.9) Penang, as most of us may already know, is one of Malaysias most popular destinations for travelers coming from the local or the international communities (Talk Malaysia 2010). One of the main reasons for Penang to have so many travelers coming and going out annually is partly because there are a lot of interesting places to visit in Penang. Most of the interesting places in Penang are located at mainly around Georgetown and Seberang Perai (www.talkmalaysia.com). Therefore, transport infrastructure especially bus terminal or station in Georgetown play an important role in order to pick up and drop off passengers from a destination to another destination. This is because Penang has traffic problem, therefore public transport are used. Komtar Bus Terminal is the hub of bus services in George Town. All the bus routes of Penang radiates from this terminal. To be exact, Komtar Bus Terminal is not a terminal proper, but rather a bus station, because buses do not actually start from here, but rather, from the Weld Quay Bus Terminal. Nevertheless, most people will know it by that name. At the Komtar Bus Terminal, you can catch buses going to the north, central, south and west parts of Penang Island, as well as some buses that go to the mainland. Among the bus companies that use the terminal includes Rapid Penang, Milan, Transit Link and KGN-Hin. The terminal is located along Lebuh Tek Soon, although buses approach it via Jalan Ria and they emerge from the terminal into Jalan Ria once more (www.penang-traveltips.com). As a bus stop user, not satisfied with bus terminal in Georgetown. Some of the same complaint had been made by locals and tourists too. This is because they have the difficulties in determine which bus to ride in order to reach their destination. Therefore, this study is to find out what are the factors which make the tourists satisfied and not satisfied with the bus terminals in Penang. This study also includes, to identify the present condition of transport infrastructure, the cleanliness in the bus terminals and the safety and security in the bus terminals. From these factors, this study is able to conclude what are their expectations towards bus stop in order to let the government make improvement. 1.2 Statement of Problem Transport and traffic management have always been a bone of contention for Penang. Many feel that rapid economic development has not been met with an equal amount of attention given to proper traffic management and planning. There are about 1.4 million vehicles (motorcycles, cars and other vehicles) for a population of about 1.4 million people in Penang. This is about double the number of vehicles in 1999 (Sympologic, 2008). For the above reason, public transportation had played a very important role to reduce the traffic in Penang. But without a good infrastructure, public transportation will not be able to run smoothly. There are 2 main transport infrastructures for bus in Georgetown which are Komtar Bus Terminal and Weld Quay Bus Terminal. But, locals and tourists are not satisfied with the bus terminals in Georgetown. This is because there are no proper route information and bus timetable. It is difficult especially for tourists to identify which bus to ride in order to reach their destination. Tourists always have to ask the bus driver one by one to ask for the destination. This had slow down the traffic also. Besides, from the observation, the bus terminals are not well-maintained in term of cleanliness and safety. 1.3 Goal Objectives The goal of this research is to study tourists satisfactions and expectations towards bus terminals in Penang. In order to achieve the above goal, there are some objectives need to be done. To examine tourists satisfactions towards bus terminals To examine tourists expectations towards the bus terminals To examine the present condition of bus terminals To identify the cleanliness in the bus terminals To identify the safety and security in the bus terminals 1.4 Hypothesis From the objectives above, the below are the hypotheses which had concluded: Locals and tourists are not satisfied with the bus terminals. Locals and tourists have high expectations on the bus terminals in term of cleanliness and security. There is no proper route information or sign board in the bus terminals. The bus terminals are not clean. The bus terminals are not secure. The above hypotheses are made based on my own experiences and observation. Significance of the Study This research is able to let the government and private sector to make improvement on the bus terminals in order to let them become truly efficient. From the questionnaires which will be distribute and collected, they able to tell us the satisfaction level and expectation of locals and tourists towards the bus terminals. From their expectation, the improvement can be made. For example by putting up the route information and sign board, locals and tourists able to know which bus to ride to reach their destination. Besides, clean the bus terminals daily so that locals and tourists will feel comfortable and assign more security to secure the bus terminals. When the improvements have made, the locals and tourists will have the chance to use better bus terminals. All these will make the business of the bus increase too. 1.6 Scopes and Limitations of the Study The scopes for my research are Penangites and tourists in Penang. Penangites and tourists who are the user of bus terminals are targeted. 80% Penangites and 20% tourists are chosen to carry out this research. In order to complete this research, distribution of questionnaires will be made to these 2 groups of people mentioned above. Besides, observation in the bus terminals will be done by my own selves too. The bus terminals in Georgetown which would like to research on are Komtar Bus Terminal and Weld Quay Bus Terminal. These are the two popular bus terminals in Georgetown which crowded by people every day. This is because these are the two main stops which the bus will pick and drop passenger. There are also limitations for this research. The first limitation is resources. There is very few information on books, journals or articles about transportation infrastructure. The next limitation will be the time. Only 5 months to complete this research. Last but not least, the limitation is the manpower. I am the only one who doing this research. Chapter 2 LITERATURE REVIEW 2.1 Transport and Tourism Page (2005) said that transport act as one of the important that contributed to the international development of tourism. According to Page (2007), the mode of transport can be one of the main motivations for the tourists to travel. He also said that in the growth of domestic and international tourism, transport is the most critical element in the promotion. He continued said that transport links the tourist from the origin area with the destination area. Therefore it enables the holidaymaker, business traveler and other categories of traveler to purchase the products and experience what they have purchased. He added that transport may be an attraction in its own right. Tourists who travel by road may use public transport or private transport to experience a variety of destinations. 2.2 Transport and Tourism in Penang, Malaysia A combination of East and West, Penang continues to grow in modernity but at the same time holding its traditions and old charm. Recently, because of the harmony of multiracial in Penang and the heritage buildings which are well preserved, these make the Georgetown being accorded a listing as a UNESCO World Cultural Heritage Site. Penang, long regarded as the food capital of Malaysia, it also attracts tourists with its beautiful beaches and delicious cuisines (www.tourismpenang.net.my). Transportation in Penang is convenient. You can travel in or out of Penang by the well-connected of road, rail, sea and air. Not only the air and train service is good in Penang but the seaways also offer good transportation. Ferry and seaports are there to create convenient to the people in Penang and Buttterworth. Penang ferry is provided by the Penang Ferry Service that connects George Town, Penang and Butterworth. There are four terminals, one on Penang Island (Swettenham Pier) and three on the mainland. Next, railway act as one of the transportation in Penang, but they are not popular due to their low speed. Besides, international flights are available in Penang International Airport which situated in the Bayan Lepas area of Penang, Malaysia (www.asiarooms.com). Goh (2010) said that traffic jams in Penang especially the major roads including Jalan Burma, Jalan Sultan Ahmad Shah, Jalan Jelutong and Jalan Mesjid Negeria re common although the population is small. Outside the city, jams are found even in Bayan Lepas and Telok Kimbar. He added that although the Jelutong Express Way had provided some relief to Jalan Jelutong and Jalan Mesjid Negeri, but the costs to Penangnites have yet to be calculated, although the highway is touted to be free. He suggested that Penang should follow the example of Crutiba. Crutiba is a city where the people rely on buses to avoid traffic jam. Recently, Rapid Penang buses are introduced for those who do not have car or have chosen not to use their cars. 2.2 Public Transportation Zegeer (2002) said that good public transportation is an important to the quality of a community as good roads. According Ramanathan and Parikh (1999, cited in Ramanathan, 2001; Banister and Berechman, 2001; Ramanathan and Parikh, 1999; Eisner, 1991), transport is a vital element for the modern society now and key to sustained economic growth. But, Ortuzar and Willumsen (2001) argued that the world of transport still face many problems of the past such as congestion, pollution, accidents, financial deficits and so on. They continued said that these problems will not get away until the traffic management improved. They continue said that the transport problems have spread widely in both industrialized and developing countries. According to them, fuel shortages which are temporarily not a problem, but the increase in road traffic and transport demand has resulted in congestion, delays, accidents and environmental problems well beyond what has been considered acceptable so far. These problems have not been controlled to roads and car traffic alone. They added that economic growth seems to have generated levels of demand exceeding the capacity of most transport facilities. They continue argued that these problems are not likely to disappear in the near future. They suggested that it is necessary to ensure that a major effort in improving most forms of transport, in urban and inter-urban contexts. With respect to the quality of prices and services, transport services have been traditionally been subject to tight economic regulation with respect to entering and exciting the market. In many countries, road and rail networks and airport and port systems are traditionally designed, built, and operated by the public sector itself, which is the ultimate form of regulation. This type of government intervention has resulted in excessive costs that are not matched by prices or quality, therefore creating an outcome that reflects the interests of the sectors civil servants of contractors, unions, and other interests groups more than preferences of users and taxpayers (Estache and Rus, 2000). According to UITP (2004), government and public transport share a same goal to make sure the public transport is accessible to all especially the traffic environments have to be well-designed and managed to let the people to reach and use public transport safely and with confidence. UITP suggested that government and the public transport community to work together to reduce not only the physical but also the psychological barriers such as cognitive, information, fear and discrimination to travel safely in cities. UITP continues said that at any one time, an average of 25% of the population may have a degree of reduced mobility due to a physical or mental disability, impaired sight or hearing, or through having to carry heavy bags or travel with small children. UITP added, physical and sensory disabilities are often related to age and, as is well known, the proportion of the elderly population in western countries is growing and will continue to do so well into the 21st century. These are clear of the importance of improving accessibility to transport systems. According to UITP, benefits from improvements in transport accessibility are accrued not just to the disabled and ageing communities, but to all clients of the transport system. 2.3 Transport infrastructure Traditionally, building extra capacity has been addressed due to the blockages in transport infrastructure. But the possibility is small for the further expansion of infrastructure in many urban areas where the demand for transport is highest. Furthermore, a number of reports have found that the construction of new roads and airports to relieve congestion is ineffective because it only serves to induce new traffic. On the other hand, a study undertaken by a Norwegian research organization, the SINTEF Group claims that infrastructure capacity increases are directly linked to decreases in polluting emissions from motor vehicles. Using a traffic micro-simulation, it showed, for example, that upgrading narrow, winding roads or adding a lane to a congested motorway can yield decreases of up to 38% in CO2 emissions, 67% in CO emissions and 75% in NOx emissions, without generating substantially more car trips (EurActiv.com, 2008). According to CÃ ¡rcamo-DÃ ­az and Goddard (2007, cited in IADB, 2000), Infrastructure, defined as the set of engineering structures, equipment and facilities with a long-term, useful life employed by households and the different productive sectors of the economy, is essential for economic growth (cited in Easterly and Serven, 2003) and integration. As pointed out by IADB (2002), there is a positive relationship across countries between income levels and the quality of infrastructure. According to Tanzi (2005), the implicit assumption about the direction of causation goes from infrastructure to growth, although this issue is still debated in the literature. In many cases, the objective of transport infrastructure investment is to improve the accessibility of a given region by reducing travel time or increasing the potential to travel. Accessibility can be measured as the quantity of economic or social activities that can be reached using the transport labor, leading to increased competition and centralization. On the other hand, the impact for region concerned could be both positive and negative, depending on its initial level competitiveness (OECD, 2002). According to ITF and OECD (2008), there are some features of surface transport infrastructure that make its provision distinct from many other areas of the economy and which will likely have to be accounted for when different models are being considered. They claimed that transport system does not exist for their own sake but rather to serve other economic and social activity, this is because transport is a derived demand. This means that the possible wider implications of capacity shortages in, and overall standard of, the transport system, must be taken into consideration in the design if any model for providing transport infrastructure. 2.4 Transport Infrastructure in Different Countries 2.4.1 Luxembourg The pressure of congestion, excessive strain on transport infrastructure and environmental have led to a challenge due to a large and increasing number of commuters (OECD, 2008c). These pressures stem from both resident and cross-border commutes, which are broadly similar in number. High and increasing number of commutes among residents is reflected in Europes highest car ownership rate and one of the highest annual distances covered by automobile per capita. For cross-border commutes, 85% are made in passenger cars without use of public transport. These patterns lead to alarming levels of congestion on the main road transport corridors and there are now severe bottlenecks at the entrance to urban areas, notably in the city of Luxembourg. This results in wasted time, unsafe driving conditions, noise and high levels of emission and local air pollution (OECD, 2010). 2.4.2 France According to Willis (2010), the transport infrastructure in France is one of the most modernized to be found anywhere in Europe and this makes international freight movements streamlined and effective. In the area of modern tramways, France is a world leader in railway technology. Rail transport is therefore always a best option for shipping companies and freight forwarders operating in France. The transport network is built as a web, with Paris at the center. There is a total of nearly 32,000 kilometers of track in France, most of which is operated by the French railway company, SNCF. Over the last twenty years, a set of high speed LGV (lignes a grande vitesse) have been constructed to connect most parts of France with Paris. There are same gauge rail links to adjacent countries of Belgium, Germany, Italy, Luxembourg and Sweden, as well as the Channel Tunnel link with the UK. The TGV, the French high speed train has broken world speed records is a sign of the way that France is a tr ue global leader in rail transport. For freight transport, rail is a model in France. 2.4.3 Germany According to Willis (2009), Germany has a transport infrastructure that is the envy of the world and this has helped enable the development of a highly effective freight services industry. The phrase Germanic is often used as a byword for efficiency and with good reason, if the freight services industry in Germany is seen as a measure. He continued said that when consider that it is less than twenty years since the Berlin Wall came down and East Germany started its process of integration within Germany, the efficiency of the transport network throughout the country is all the more remarkable. There is a very efficient network of waterways, railways and motorways that make internal connections fast and straightforward and also connect Germany with other countries throughout the world. 2.4.4 Middle East Timon Singh (2010) claimed that the Middle East and North Africa region has invested heavily in its transport infrastructure and for the likes of the UAE in particular over the past few years. He continued claimed that the money has gone into planes and trains in order to better improve between states, but to turn the region into both a business and tourist hub. Air traffic in the Middle East is the fastest growing in the world, and in order to cater for the increasing number of passengers at their various airports and thus improving their general transport infrastructure, the UAE has been implementing various aviation projects. According to him, rail is another part of the regions transport infrastructure that has gathered support in the Middle East from Dubais Metro System to plans for an expansive network connecting the GCC states. Qatar and Bahrain have one of the most ambitious projects, combining both rail and metro lines, which is set to transform the emirate into a major transport hub. The project, which is rumored to be costing over US$36.6 billion (QR133.5 billion) and estimated to take six years, is expected to be finished in phases over the next six years, with three major sections being the focus of the scheme the metro network within Greater Doha, the over-ground railways covering the whole of Qatar and then, linking it to the rest of the GCC region and cargo trains. 2.4.5 London, United Kingdom McDougall (2010) asked how do cities meet the needs of a growing population, promote diverse and healthy communities, improve the environment and tackle climate change. The answer is its a tall order and one that London is tackling head on with their aptly named London Plan. He said that the London Plan sets out to ensure that Londons transport is easy, safe and convenient and encourages cycling, walking and electric vehicles. The ambitious plan sets out the overall strategic direction for an integrated economic, environmental, transport and social framework for the development of London over the next 20-25 years. He continues said that the London Plan identifies what are termed Opportunity Areas in and around Londons major reservoirs of brown-field land. These areas are characterized by their potential to accommodate new housing, commercial and other development linked to existing or potential improvements to public transport accessibility. It is important to make sure that they can be developed without undue additional pressure on Londons already-crowded public transport, or on the limited funds available for anything beyond committed transport improvements. 2.4.6 India According to Pradhan (2010), transport is a key infrastructure in the present study, as causes energy consumption as well as economic growth in India. Therefore, he suggested that increasing transport facility along with energy consumption will lead to more economic growth in India. The achievement of higher economic growth through transport infrastructure and energy consumption could be due to its various direct and indirect benefits in the economy. But he claimed that the level of transport infrastructure is not so good, both in quantity and quality, in contrast to developed countries in the world. He suggested that if there is sufficient transport infrastructure in the economy, the result would be much better. He continued suggested that a suitable transport policy should be required urgently to boost economic growth and to maintain sustainable economic development in the country since transport infrastructure is a big deal to economic growth. 2.4.7 Malaysia The greatest advantage to manufacturers in Malaysia has been the nations persistent drive to develop and upgrade its infrastructure. Over the years, these investments have paid off and serious bottlenecks have been avoided. Today, Malaysia can boast of having one of the well-developed infrastructures among the newly industrializing countries of Asia (www.mida.gov.my). The latest development of Kuala Lumpur Sentral has become a futuristic self-contained city, providing the perfect live, work and play environment. A modern transportation hub integrating all major rail transport networks, including the Express Rail Link to the KLIA and Putrajaya, the governments new administrative center. Besides, the Peninsular Malaysias network of well-maintained highways is a gain to industries. These highways link major growth centers to seaports and airports throughout the peninsula and provide an efficient means of transportation for goods. (www.mida.gov.my). Malaysias central location in the Asia Pacific region makes her an ideal gateway to Asia. Air cargo facilities are well-developed in the five international airports the Kuala Lumpur International Airport (KLIA), Penang International Airport and Langkawi International Airport in Peninsular Malaysia, Kota Kinabalu International Airport in Sabah, and Kuching International Airport in Sarawak. Malaysias biggest airport, the KLIA, surrounded by four main cities of Kuala Lumpur, Shah Alam, Seremban and Melaka has a capacity of handling 25 million passengers and up to 8 million tons of cargo per year. Cargo import and export procedures are fully automated at the KLIA to cut down delivery time (www.mida.gov.my). Recently, Rapid Penang has introduced a state-of-the-art Intelligent Commuter Information System (ICIS), which provides real-time information on the arrival times of buses at terminals in Penang. The ICIS system, the first of its kind used by stage bus companies in the country, would enable some 75,000 commuters who use Rapid Penang buses daily to plan their journey more efficiently. It proved to be a success and has since been expanded for usage at the Komtar bus terminal, which sees the highest number of people boarding buses daily. A total of 200 buses operate from the Komtar bus terminal on a daily basis. The ICIS display system uses global positioning system (GPS) to map out the movement of all Rapid Penang buses and calculate the exact time of arrival of each bus at the Komtar bus terminal. The ICIS display system will later be extended to other strategic areas throughout the state including the possibility of having it installed in shopping complexes (newstraitstimes, 2010). 2.5 Bus Stop and Bus Terminal There are bus stops all over the Penang and there are three main bus terminals for buses in Penang, Malaysia. They are Weld Quay Terminal, Komtar Bus Terminal and Sungai Nibong Terminal. According to Zegeer (2002), a well-designed transit routes a reachable stops are essential to usable system. He continues said that bus stops should be located at intervals that are convenient for passengers for safety purpose and should be comfortable places for people to wait. UITP (2004 cited in Grenoble, 2004) argued that if the related infrastructure is inaccessible or inappropriately designed, much of the accessible vehicles will lost. Grenoble has carried out extensive research and development work to design tram and bus stops, starting some 20 years ago. The principle adopted by Grenoble was that the bus services should be made as accessible as the tram. According to Grenoble, the design standards found to be most effective for accessible bus stops were 14m(standard bus) and 20m(articulated bus) for overall length of bus boarding platform, 2.1m(minimum) and 2.6m(if a shelter is provided) for overall breadth of boarding platform, 3% for gradient of access ramp at end of platform, 21cm for height of boarding area, 60cm back from front edge of boarding area for safety line and 1.1m(minimum) and 1.3m(preferred) for clear space between front end of bus shelter and front edge of boarding area. Zegeer (2002) said that besides the bus stop signing, a bus shelter with seating, trash receptacles, and bicycle parking are also desirable features. He suggested that bus stops should be highly visible locations where pedestrian can reach them easily by means of accessible travel routes. Therefore, a complete sidewalks system is essential to support a public transportation system. Convenient crossings are also important. He continued suggested that proper placement of bus stops is key to user safety. For example, placing the bus stops on the near side of intersections or crosswalk may block pedestrians view of approaching traffic, and approaching drivers view of pedestrians. Approaching motorists may be unable to stop in time when a pedestrian steps from in front of a stopped bus into the traffic lanes at the intersection. Far-side bus stops generally encourage pedestrians to cross behind the bus. Reallocating the bus stop to the far side of the intersection can improve pedestrian safely since it climates the sight-distance restriction caused by the bus. Placing bus stops at the far aside of intersections can also improve motored vehicle operation. Besides, he also suggested that the bus stops should be fully accessible to pedestrians in wheelchairs, should have paved connections to sidewalks where landscape buffers exist, and should not block pedestrian travel on the sidewalk. Adequate room should exist to operate wheelchair lift. Yet, it is also useful to install curb ramps at bus stops so that a passenger can board from the street if bus-lift deployment is blocked. According to Iles (2005), problem may arise at bus stations which are used as intermediate stops for buses passing through the town or city when services are operated to schedule. Iles gave an example on when a full bus with a few passengers drop enter the station, they have the capacity to pick up same number of new passenger, but through services always delayed by having queue while other buses, some of which may be commencing their journeys at the station, load first. For this reason, in some countries, illegally in some cases, long-distance buses do not call at all bus stations on

Charles Lindbergh :: essays research papers

Charles Lindbergh, one of the world’s aviation heroes and an American hero, was the first person to make a nonstop solo flight across the Atlantic. He was born on February 4, 1902, in Detroit. He went to school at the University of Wisconsin for two years, but dropped out to attend a flying school in Nebraska. He first started flying in 1922. Within four years, he was piloting a mail plane between St. Louis and Chicago.   Ã‚  Ã‚  Ã‚  Ã‚  In 1919 Raymond Orteig from France offered $25,000 to the first person to cross the Atlantic nonstop between Paris and New York. His offer was set to expire in five years, but nobody even tried. In 1926, he extended his offer another five years. By this time technology was to the point where a flight across the Atlantic might actually be possible. Lindbergh was one that thought it could be done.   Ã‚  Ã‚  Ã‚  Ã‚  After securing $15,000 from the head of the St. Louis Chamber of Commerce, Lindbergh started searching for a plane to make the transatlantic journey. Rather then go with a multi-engine plane like many other aviators were going with, he felt that it only increased the chance of an engine failing. He also wanted the plane to weigh as little as possible, thus increasing the flight range. This also meant he would be going alone.   Ã‚  Ã‚  Ã‚  Ã‚  By 1927, Ryan Airlines offered to build him a single-engine plane that met his specifications for only $6,000, excluding an engine. Lindbergh met with them and despite the unimpressive headquarters, he walked away impressed. Lindbergh wanted the plane done in two months, rather then the three months Ryan Airlines had wanted, but after much overtime, they finished the Spirit of St. Louis by the deadline.   Ã‚  Ã‚  Ã‚  Ã‚  Because it was being built customized for Lindbergh, the single goal of the Spirit of St. Louis was to reach Paris. Wingspan was increased to hold the extra fuel tanks that would be needed. This would give it a maximum range of over 4,000 miles, more then enough to cross the Atlantic and reach Paris.   Ã‚  Ã‚  Ã‚  Ã‚  To help keep the plane’s weight down, Lindbergh cut out everything not absolutely necessary. No radio, parachute, gas gauges, or even navigation lights were included. He wore special lightweight boots, and his maps included only the reference points he would need. Even his chair was made out of light wicker, instead of the usual heavy leather.   Ã‚  Ã‚  Ã‚  Ã‚  When completed at the end of April, 1927, the Spirit of St.

Fate and Destiny in the Aeneid and the Odyssey

From the dawning of modern human thought, humans have questioned the nature of life and its passing. One of the most fundamental questions to arise from this train of thought is the ideas of fate and duty. We humans desire to know whether the path of our lives is preordained and unalterable or if it is just a series of consequences from our past actions. If we live by fate and believe our path is already set in stone, then is it our obligation to fulfill that destiny to the best of our abilities or can we resist and hope to forge our own story? It is quite obvious in the epics of both Aeneus and Odysseus that the idea of fate and duty plays a huge role. The difference we see between the two is which is more important and how each epic allows these two ideas to unfold. In Virgil’s Aeneid, Aeneus is driven by the prophecy that he will leave a legacy that will go on to found the greatest and most powerful empire the world will ever know. Aeneus’s journey is filled with trials and tribulations; some are purposefully placed in front of him with the intention of undoing his fate while others are pure happenstance. What drives Aeneus to press on is his sense of duty. One of Aeneus’s most significant obstacles is the princess of Carthage, Dido. The patron goddess of Carthage is Juno and she knows that Aeneus’s prophecy tells of his kingdom destroying Carthage in the future. So Juno sends Cupid to make Dido fall madly in love with Aeneus so that he will do the same and consequently will settle in Carthage never founding the foretold empire that will destroy Juno’s city. Once learning of this plan, Jupiter dispatches Mercury to remind Aeneus of his destiny. And are you at a time like this laying the foundations of stately Carthage, and building, like a fond husband, your wife’s goodly city, forgetting alas! your own kingdom and the cares that should be yours? † (Virgil, Book 4, line 279-282) Aeneus is awe-struck, but he immediately goes to repair his fleet and sail for Italy’s shores. To Aeneus, his sense of duty is so great that he, without question, leaves his wife Dido and the safety of Carthage. Aeneus does not leave Carthage without regard for Dido though. Aeneus attempts to leave before anyone will know they are gone, but he is caught and explains to Dido, â€Å"My quest to Italy is not of my own motion. † (Virgil, Book 4, line 391-392) With this Aeneus leaves Carthage driven by duty and obligation. In Homer’s Odyssey, the idea of fate is more significant than the idea and sense of duty. Odysseus’s journey begins when Poseidon learns that Odysseus blinded his Cyclops son, Polyphemous while trying to escape from his capture. This enrages the already hot-tempered sea god, damning Odysseus, his men, and his voyage. Poseidon attempts to delay and keep Odysseus from his home, Ithaca. His anger towards Odysseus is so great that Zeus has to step in to save him from the sea-god. Zeus, after Poseidon complains to him about the Phaenecians aiding Odysseus, states â€Å"Since for Odysseus now I vowed that he his home should win through many a misery yet utterly bereft not his return; for such your purpose was and decree. † (Homer, Book 13, st. 45) Zeus, in the Odyssey, acts as the hand of fate by preventing Poseidon from further stalling Odysseus’s return home. This is unlike Jupiter in the Aeneid, who dispatches Mercury to remind Aeneus of his purpose. Aeneas is then left with the duty of leaving Carthage and Dido behind, whereas Odysseus is more subject to each gods will. The idea of an inevitable and unchangeable fate is in both the Aeneid and Odyssey, what drives each character is the difference. Aeneus is driven by his sense of duty to start the lineage that will go onto to found Rome, whereas Odysseus is driven by his desire to return to Ithaca. This resembles the cultural and philosophical natures of the Greeks and Romans. The Greeks placed much emphasis on the individual, life, and pleasure which would naturally honor a hero who struggles tremendously to return safely home. The Romans placed large amounts of emphasis on Rome, what it stood for and their duty, undoubtedly Aeneus’s epic was bred from this culture. Although the cultural differences are evident, these two works both share an inevitable fate which drives the journey. Also, the god’s interference in the hero’s journey for either personal gain or to assure the fulfillment of their fate is evident in both works. Fate and duty have been human concepts for thousands of years; they both entail some form of obligation and are main themes in the Aeneid and the Odyssey. Aeneus’s obligation to his duty compels him to realize his fate. Odysseus, on the other hand simply desires to return home, but is subjected to the will of the gods which only stall his fate. Both works resemble their respective culture’s beliefs and ideals, but regardless of the differences, these two works are classic epics.

Human Factor Essays

Human Factor Essays Human Factor Essay Human Factor Essay 1: With reference to the dirty dozen, describe the different types of human limitations that can affect human performance (P3) Stress is one of the limitations which can reduce human performance because when an engineer do a long shift he will get very stress and at that time the engineer tent to make mistakes for example forgetting to put a nut back. And Memory limitations is one of the human limitation which can cause engineer to forget thing for example living a tool on the aircraft wing this mistake frequently happens because these information will be saved in short term memory which can only last for few seconds. Poor communication can reduce human performance as well because when a team of engineers work to gather and they dont communicate each other properly the outcome of the work would be very bad or even dangerous because they may think the other person did this job so I dont need to do it and ignoring it. And if they cant communicate properly they may not understand the work properly and they may do something differently to the set task. Lack of resources is one of the things which can limit human performance because human cant do some work without the right tool and most of the time humans truest there tool to do the job for example putting a right force on a screw and if they dont have the right resources they cant perform normally. Humans tend to become bored and be lulled into complacency this can reduce human performance because this can reduce the awareness of emergency situation and may even cause them to make more mistakes in an emergency. Pressure can also reduce the human performance because when a person is under pressure he tent do a very bad job and he will do the job faster and inaccurately to get rid of the pressure. Lack of teamwork can affect the human performance because when a team of engineer working together to fix a problem they need to discuss and perform some checklist at same time or by continuing from the point where the other person finished the job but if they dont communicate or get to know each other or they dont do as a team work they will not get the job done properly or on time. 2. Explain how human behaviour can affect human performance (P4) If a person is under stress or pressure or if he is tired or angry he tent to produce a poor quality work because he cant be focused on the work and he tent to forget things very easily when the person is under stress or tired, and if the person is tired or not felling normal his attention will not be focused on the work and it will be on something else which will slow the working performance as well as poor out come. 3. Using examples describe the differences between error and violation. (P5) Error is a mistake we make and we dont know we are doing that which goes through intensely but violation is a mistake we do and we know we are doing a mistake and its something we do it deliberately. 4. Describe some the methods that can be used to prevent errors, explain the importance of error prevention, capturing and reporting. To include duplicate inspections, calibration of tools and one reporting method. (P6) Some of the methods that can be used to prevent errors are by giving the employees a good training and by limiting the amount of time a person can work for example 48 hours which is already controlled by EU working directive but still a person can work overtime so by restricting this time limit error can be prevented. Also by doing the duplicate inspecting we prevent error occurring which I mean by asking another engineer to check your finished work he can spot any part which you missed out. And also by calibrating the tools on time or two three days before the expiring date you can reduce the risk of over tighten the nut or damaging the aircraft. Its very important to prevent error happening again and again because minor error can cause major distraction for example it can cause delays which can cost the company 1000 of pounds or it can cause disaster by I mean it can bring down the aircraft when its flying and can cause lots of deaths and casualties and it can also destroy the aircraft completely which can cost the company billions of pounds. If you spot a problem or damage to an aircraft you should fill up a MOR (Mandatory Occurrence Reporting) and you need to send it off to CAA and if its something dangerous you should tell the company and try to convince them not to fly the aircraft. By reporting this to CAA you will reduce the problem occurring again and also you can keep the record for statistics purpose and safety purpose so in future it can be used to improve the air safety.

They, their, them, eggs and freckles!

They, their, them, eggs and freckles! They, their, them, eggs and freckles! They, their, them, eggs and freckles! By Maeve Maddox Sharons post The Scandinavian Connection lists fifteen words, all nouns, that have come into English from Swedish and Norwegian. The earliest word in her list, flounder, came into English in 1592. The most recent, quisling, was coined as recently as 1940. As interesting as these words are, theyre only the tip of the iceberg. Our debt to the language of the Northmen goes back to the days when King Alfred and his successors persuaded the Vikings to stop bashing heads and settle down in the north of England. Because Old English and Old Norse were kindred languages, the co-existence of the races had some interesting linguistic results. Borrowed words are usually nouns, verbs, and adjectives, but Scandinavian borrowings in English extend to pronouns, prepositions, conjunctions and adverbs. We even owe the plural form are to the influence of the Vikings. Here are just a few of the words we borrowed from the Northmen way back in time: nouns birth, booth, egg, fellow, freckle, leg, skin, skirt, window adjectives awkward, flat, ill, loose, low, meek, odd, rotten, sly, tight, weak verbs call, crawl, die, droop, gasp, get, give, lift, raise, scowl, take prepositions till, fro (as in to and fro) conjunction though adverbs aloft, athwart, seemly (so theyre a little old-fashioned) pronouns they, their, them both, same (these can also be used as adjectives) Some of my favorite factoids about Norse words in English: OE had a word scyrte (sc in OE is pronounced /sh/) meaning a tunic one wore with a belt ON had the word skyrta for the same garment. Both words survived into modern English as shirt (garment above the belt) and skirt (garment below the belt). The word greyhound does not refer to the dogs color. The Old Norse word for a female dog was grey. The ON and OE words for dog or hound were very similar: ON hundr; OE hund. Greyhound, therefore, is literally bitchhound or dogdog. Some of the Scandinavian words drove out the English ones, such as sky for wolcen and anger for grama (although some writers still use OE ire), but in some cases both the English and Norse words survive as pairs with similar meanings: no/nay (The nays have it.) whole/hale (Hes feeling hale and hearty.) rear/raise (We raise pigs, but rear children.) craft/skill (It takes skill to practice a craft.) hide/skin (Generally speaking, people have skin; animals have hides.) sick/ill (In England if youre sick, someone has to clean it up. Otherwise youre ill.) Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:Punctuating â€Å"So† at the Beginning of a SentenceGrammar Quiz #21: Restrictive and Nonrestrictive ClausesDozen: Singular or Plural?

Organization, Competition and Environment Assignment

Organization, Competition and Environment - Assignment Example In other type of markets which are not perfect competitive and these markets include monopoly, oligopoly, duopoly and competitive monopoly. In a monopoly market we have only one firm in an industry, the firm is a price maker and there are restriction to entry in the industry, the monopoly market the product produced by the firm has no close substitute and therefore the product is unique in nature.1 In a duopoly there exist two firms that produce the same product, there are still barriers to entry in this market, and both firms in the industry take into consideration the reaction of the other firm when making decisions about production and prices.2 In an oligopoly market the number of firms is few and the firm is faced with a kinked demand curve because any decision made by the firm will take into consideration the decision by other firms, if a firm raises its prices other will not follow and therefore the demand curve is kinked.3 Therefore in the transport industry the type of market that exists is competitive, firms in the industry are price takers and there is free entry and exit by firms. This means that the price of transport is determined by the demand and supply in this competitive market, in this market still the buyers and sellers have perfect information about products and services. The competitive market will respond to market forces, the first example we will illustrate is an increase in the supply of services, according to our case study about imperial transport shifts from transporting cars when the automobile industry expands to transporting materials for the construction industry, the reason why the organization responds by exiting the transportation of cars is because there was an in increase in the supply of lorries as the automobile industry expands, this resulted into higher supply than the demand for transport which resulted to lower prices therefore the firm did not experience optimal profits, this led to the firm to exit this industry to the transportation of building materials. Therefore a firm will exit an industry if it has zero profits due to the low prices set by the market forces when the supply for its products increases, the firm will exit and enter another industry which has less supply of the products produced. Another example of the response of the firm due to market forces is if there is an increase in the cost of production due to an increase in the price of inputs, in the case of the imperial transport the price level of diesel rose leading to an increase in the cost of transport, this forced the firms to increase the transportation cost, therefore the increase in diesel cost led to an increase in production or transportation, the firms were not in a position to accept lower profits due to high production cost and therefore they increased their transport charges to maintain high profits. An increase in the demand for transportation of certain goods makes the price of transporting those goods to be higher, therefore more firms will enter the industry, this is evident in our case where the imperial transport exited the beer transporting industry in order to gain more profits from transportation of more expensive goods such as cigarettes and electronics. Therefore when a firm in a competitive market if a

Industrial And Organizational Psychology Assignment

Industrial And Organizational Psychology - Assignment Example So it can be said that in this field the risk of job shortage is less, but competition level is high and in order to receive a handsome salary skill needs to be enhanced in customer dealing and convincing for which the soft skilled need to be brushed. I have been working in a phone shop for the past 2 years as a customer consultant (sales) in Carphone warehouse. This signifies that I am competent in dealing with customers, have a decent presentation skill and excellent communication skill (Rao, 2009). SECTION I: Personal Analysis In this section of the study I would be discussing my personal skill that would be the stepping stone towards a gap analysis. As far as the basic skills are the concern, I have already mentioned that my verbal communications are excellent, so this assists me to fluently interact with my customers and deal with their queries. I am also equipped with a decent presentation skill, which also helps me to demonstrate all the features of the phones to my customersà ¢â‚¬â„¢ pretty well (Randhawa, 2007). ... 2.1 Gap Analysis In this section I would be conducting a gap analysis so as to judge where I stand. The ideal skill sets of a sales consultant would be my guiding star and I would be examining my skills against those, which will give me an idea of my drawbacks. Sales executives should have proper knowledge regarding the changes in the field he/ she is working in. They should have the knowledge to assess the statistics related to sales so that they can predict future sales. They should have the ability to understand the strategies of the competitors, so as to employ better strategies to achieve success (Kaila, 2006; Talwar, 2006). If I consider my skill and compare them with this, I can say that I do understand statistics and can assess the future sales to be. I have immense interest in gadgets, so I explore phones thoroughly when they come to the store. This assists me to explain to my customers in a better way as I can interpret where they might face problems.