TFYJUTG Essay Example | Topics and Well Written Essays - 1750 words

TFYJUTG - Essay Example military buildup was intensified at the Persian Gulf. During this time, President Bush, other top U.S. officials and British Prime Minister Tony Blair were continually indicating that Iraq were not willing to offer full corporation with U.N. weapons inspectors, even when top world leaders from France, Germany and Russia called for more time for the exercise. Bush Administration intensified its allegation of the Iraq’s alleged weapons of mass destruction after the September 11, 2001 terror attacks. Bush named Iraq, Iran and North Korea as evil nations in his State of Union address in 2002. The vice president Cheney also accused Saddam Hussein of seeking weapons of mass destruction as an avenue of dominating Middle East and to threat the U.S. oil supplies. The allegations fueled speculations of the likability of the U.S. to act unilaterally against Iraq. The United States invasion of IRAQ was not justified because there is no evidence that IRAQ has Weapons of Mass Destruction, c omplicity in the 9/11 attacks, and or al –Qaeda connection. The root of conflict between U.S. and Iraq is the firm position of the U.S. especially under Bush Administration that Saddam must be toppled since he cannot be deterred from using weapons of mass destruction. ... Explanations from oil, imperialism, militarism, Israel and free markets have been offered, some of which are mutually exclusive, and all seems to enlighten more than they satisfy the human need for simplification. The reality behind the war may seem complex but is decidedly explicable. Iraq had multiple causes of war, thus one do not have top subscribe to an inscrutable force without agents to accept that the phenomenon was complicated. Key factors of the invasion were not driven by the same motives nor did the decisions reached simultaneously. The war was prosecuted by President Bush, Dick Cheney and Donald Rumsfeld, but it was conceived by the neoconservatives. It is clear that the September 11, 2001 attack was the catalyst, which was triggered by the neoconservatives. The neoconservatives’ interest s of toppling Iraq preceded that of the U.S. Moreover, change of regime has been official policy of the U.S. since 1998 and even for a longer time. However, this can be understoo d to be diplomatic pressure, convert action and economic strangulation, and not for the reason of threat of nuclear weapons (Roe 11). The foreign policy study groups, the Vulcans, headed by Condoleezza Rice argued that the military power of Iraq had weakened and thus United States can live with a nuclear Iraq. The change of the mood can be partly explained by the September 11. However, this does not make the war inevitable since there was the need to manipulate the public opinion as well as the bureaucratic hurdles to overcome. Iraq was only required to put on the agenda as an imminent threat to justify the pre-emptive war. This is why the allegations of Iraq’s ties to Al-Qaeda and its possession of weapons of mass

Binge Drinking Essay Example for Free

Binge Drinking Essay Binge drinking usually refers to drinking lots of alcohol in a short space of time or drinking with the intention to get drunk. Researchers define binge drinking as consuming eight or more units in a single session for men and six or more for women. Due to the long-term effects of alcohol misuse, binge drinking is considered to be a major public health issue. Binge drinking has become more popular in several countries worldwide, and overlaps somewhat with social drinking since it is often done in groups. Many young people make binge drinking a habit due to them not having anything to do. Lots of young people buy cheap alcohol and drink to excess. They drink large amounts of alcohol to become extremely intoxicated over a short period of time. It is understood that student drinkers choose to engage in this behaviour as a means of fitting in with what is considered a social norm. The high levels of binge drinking among young people and the adverse consequences which includes increased risk of alcoholism as an adult and liver disease make binge drinking a major public health issue. Being associated with certain groups, especially in the college setting influences young adults and their decision to engage in binge drinking. Young people are confronted with social pressures involving binge drinking and if ignored, risk being isolated from others. The main cause of death among adolescents as a result of binge drinking is road traffic accidents; a third of all fatal road traffic accidents among 15-to 20-year-olds are associated with drinking alcohol. Violence and suicide are also common causes of death associated with binge drinking among adolescents. The suicide risk in adolescents is more than 4 times higher among binge drinkers than non-binge drinking adolescents. Binge drinking can also result in unwanted pregnancy in young people and a higher rate of sexually transmitted diseases. Female binge drinkers are three times more likely to be victims of sexual assault too; research shows that 50% of adolescent girls reporting sexual assault were under the influence o f alcohol or another psychotropic substance at the time. Culture as well as peer pressure play an important role in driving binge drinking. Reasons for binge drinking in young people include it being fun for the drinker, making the person feel more sociable, helping the person to feel happier and more relaxed and to forget their problems. While  it may seem like a fairly harmless pastime, binge drinking has health and well-being implications that make it far from safe. Binge drinking is more common in men than it is in women. Approximately 50% of men and 39% of women binge drink. Acute intoxication, such as binge drinking, and alcoholism are known huge factors for suicide. Binge drinking is also associated with an increased risk of unplanned sex, unprotected sex, unplanned pregnancies, and an increased risk of catching HIV. 10% of women and 19% of men have reported being assaulted as a result of alcohol. Males who drink more than 35 units of alcohol per week report being physically hurt as a result of alcohol, and 15% report physically h urting others as a result of their drinking. Almost 16% of binge drinkers report being taken advantage of sexually and 8% report taking advantage of another person sexually as a result of alcohol within a 1 year period. Heavy drinkers cause approximately 183,000 rapes and sexual assaults, 197,000 robberies, 661,000 aggravated assaults, and 1.7 million simple assaults each year. Binge drinking can also cause adverse effects on the body such as ischaemic heart disease. The most common risk of consuming massive quantities of alcohol in a short period of time is a dangerously high blood alcohol level. The result is called alcohol poisoning (overdose), which can be fatal. Choking on (or inhalation of) vomit is also a potential cause of death, as are injuries from falls, fights, etc†¦ Another common risk of alcohol is a blackout which makes the victim unable to create memories after the event which can cause shame, guilt and embarrassment. Binge drinking is also associated with strokes and sudden death. Binge drinking increases the risk of stroke by 10 times. In countries where binge drinking is commonplace, rates of sudden death on the weekend in young adults and middle aged people increase signific antly. The government are adding a minimum price of 45 pence for every unit of alcohol to prevent young people and adults from purchasing alcohol, although many have argued that this is not a good idea and will not make a difference to binge drinking because they believe that people with the intention of drinking a large amount of alcohol will do no matter the price. Some researchers believe that rising the legal drinking age and screening brief interventions by healthcare providers are the most effective means of reducing morbidity and mortality rates associated with binge drinking. The Centres for Disease Control and Prevention suggests that increasing the cost of alcohol or the excise taxes,  restricting the number of stores who may obtain a license to sell liquor (reducing outlet density), and implementing stricter law enforcement of underage drinking laws. There are also a number of individual counselling approaches, such as motivational interviewing and cognitive behavioural approac hes, which have been shown to reduce drinking among heavy drinking college students. Binge drinking costs the UK economy approximately  £20 billion a year; 17 million working days are estimated to be lost due to hangovers and drink-related illness each year. The cost of binge drinking to employers is estimated to be  £6.4 billion and the cost per year of alcohol harm is estimated to cost the National Health Service  £2.7 billion. Due to the risks especially in adolescents, of cognitive impairments and possible irreversible brain damage associated with binge drinking, urgent action has been recommended. There is some evidence that interventions by employers such as, health and life-style checks, psychosocial skills training and peer referral, can reduce the level of binge drinking. Increasing public information and awareness regarding the risks of binge drinking, conducting interviews in emergency departments of young people suspected of harmful drinking patterns and trying to persuade them to accept individual counselling in youth addiction counselling services are effective strategies for reducing the harm of binge drinking. Increasing public information and awareness regarding the risks of binge drinking, conducting interviews in emergency departments of young people suspected of harmful drinking patterns and trying to persuade them to accept individual counselling in youth addiction counselling services are effective strategies for reducing the harm of binge drinking.

Joy Harjo (1951--) :: Artist Poet Joy Harjo Biography Essays

Joy Harjo (1951--) Joy Foster was born in Tulsa, Oklahoma on May 9th, 1951 to Wynema Baker and Allen W. Foster. She is an enrolled member of the Creek tribe, and is also of Cherokee, French, and Irish descent. Descended from a long line of tribal leaders on her father’s side, including Monahwee, leader of the Red Stick War against Andrew Jackson, she often incorporates into her poetry themes of Indian survival amidst contemporary American life. In 1970, at the age of 19, with the blessings of her parents, Foster took the last name of her maternal grandmother, Naomi Harjo. As she often credits her great aunt, Lois Harjo, with teaching her about her Indian identity, this name change may have helped her to solidify her public link with this heritage. Although primarily known as a poet, Harjo conceives of herself as a visual artist. She left Oklahoma at age 16 to attend the Institute of American Indian Arts in Santa Fe, New Mexico, originally studying painting. After attending a reading by poet Simon Ortiz, she changed her major to poetry. At 17, she returned to Oklahoma to give birth to her son, Phil Dayn, walking four blocks while in labor to the Indian hospital in Talequah. Her daughter, Rainy Dawn, was born four years later in Albuquerque. For years, Harjo supported herself and her children with a variety of jobs: waitress, service-station attendant, hospital janitor, nurse’s assistant, dance teacher. She then went on to earn a B.A. in English from the University of New Mexico in 1976 and an M.F.A. in poetry from the University of Iowa’s famed Iowa Writer’s Workshop in 1978. She then went on to an impressive list of teaching positions beginning with the Institute of American Indian Arts and ending with her current position with the American Indian Studies Program at the University of California at Los Angeles. Harjo is an award-winning poet many times over. She has won the Lifetime Achievement Award from the Native Writers Circle of the Americas, the Oklahoma Book Award in 1995 for The Woman Who Fell from the Sky and in 2003 for How We Became Human: New and Selected Poems, the William Carlos Williams Award from the Poetry Society of America for and the American Book Award from the Before Columbus Foundation for In Mad Love and War (1991), among other awards.

Winn Dixie

William Milton Davis and his four sons founded Winn-Dixie in 1925 in Miami, Florida. On February 18, 1952, Winn Dixie became the first Florida-based industrial corporation listed on the NYSE. In 2005, the company filed for Chapter 11 bankruptcy protection in â€Å"an effort to address financial and operational challenges that had hampered its performance. † (NYTimes. com) Winn Dixie was having a difficult time trying to overcome competitors, such as Wal-mart, that had blanketed crucial markets, such as Florida. In March 2012, Winn Dixie became a wholly owned subsidiary of BI-LO, another Southeastern supermarket chain, who took over Winn Dixie’s headquarters in Jacksonville, Florida. Currently, Winn Dixie operates more than 480 stores and 380 in-store pharmacies in Alabama, Florida, Georgia, Louisiana, and Mississippi, employing approximately 63,000 individuals. Management Style Winn Dixie stores operate individually in that they all have their own general manager who is in charge of that store. This person is â€Å"responsible for deciding how to create a competitive advantage and achieve high profitability with the resources and capital they have at their disposal. † (pg. 9) The general manager hires functional managers who are responsible for the various departments (ie deli, pharmacy, dry goods, bakery, etc). Functional managers are responsible for â€Å"the specific business functions or operations that constitute a company or one of its divisions. (pg. 11) Therefore, the general manager looks at how the store as a whole is doing and pinpoints areas that need improvement. The GM then tells the functional managers what goals they need to achieve for their specific departments. The functional managers then need to develop a strategic plan in order to get their team to achieve those goals. An example: The GM is alerted to the fact that the customer service is not up to par. They would inform the customer service manager of this fact, and the customer service manager would decide how to get the team to improve customer service. Perhaps an incentive plan that rewards positive customer feedback or better training may be necessary. After a set period, customer service will be re-evaluated to determine if the changes were positive or negative and what can be done to continue improvement.

Russia & Economy

Since attaining her independence in the early 1990’s Russia can pride herself in emerging as a middle economy which has registered an average annual economic growth rate of 6. 5%. This is largely attributed to her embracing a free market economy to replace the earlier central command approach. The World Bank notes that this economic growth has seen the number of people living in extreme poverty reduced. Trade especially exports of natural resources for instance oil and gas blended with stability in the macroeconomic policies adopted can be blamed economic achievement.However, there are major challenges that threaten this success story. The need for diversification of the economy, adoption of environmental conservative measures like the fight against deforestation has intensified in the increasingly globalized economy. Various non governmental organizations (NGOs) as well as international institutions have played a significant role in ensuring that this goal is attained. In the process, losers as well as winners have emerged. Many NGOs have been at the forefront to chip in their devoted efforts to resolve the deforestation problem in Russia.World Wildlife Fund (WWF) Russia, an environmental based organization advocates for sustainable forestry in Russia. In the recent times global warming issues have intensified and are a cause of concern due to the effects on climate change. (WWF, 2009). WWF Russia has intensively ensured that this information is disseminated across Russia. It adopts collaborative measures with the owners of the forests as she works to realize this goal. The objective is to ensure that CO2 emissions, a greenhouse gas responsible for global warming are reduced.WWF highlights the effects of deforestation on wildlife as well as on human beings. It advocates for responsible forestry especially in the timber trade. WWF Russia is also committed to ensuring that the Russian artic and the wildlife there are also conserved. The biodiversity of th e Northern Caucasus region must be protected from deforestation, wild fires and poaching if the wildlife contained there is to remain unharmed. In this regard, WWF Russia ensures that companies control their spillage or observe safe or responsible waste management practices.It also encourages responsible fishing. Joint efforts are vital if this goal is to be attained. WWF Russia advocates for ‘the protection of water sheds as well as the limited soil disturbances to ensure positive effects on the timber harvested’. (WWF, 2009). Another important environmental NGO is Green Peace which also advocates for conservation of forests. Green Peace has registered success by reducing the felling of trees especially in the North Western parts as well as the Russian Far East regions. (Greenpeace)In addition to the environmental organizations, there are human rights organizations like Indem foundation which have been committed towards promoting democracy in Russia. This is done throu gh collaborative efforts with the civil societies, public officials as well as government organizations. Major issues addressed by Indem include anti corruption, issues of international cooperation, reforms in the government and the political arena as well as justice assistance. This NGO tries to ensure that people know their rights and follow the right procedures to have them respected. (Indem Foundation, 2005).International institutions like the EU and the World Bank have also played a significant role in influencing Russia. The World Bank highlighted the need to ensure diversification of the economy to allow equitable growth while reducing the poverty levels. In an effort to ensure that Russia moved with the modern times where globalization is enhanced the World Bank created a 3 year strategy. The main objective in the strategy adopted would be to ensure sustained growth, improved management especially in public led institutions, increased social services as well as increased rol e of the nation at a global level.Russia was expected to participate in global activities like assisting the less developed countries. (World Bank, 2009). Among the ways in which Russia can diversify her economy is through the promotion of agriculture. This sector is however faced by many challenges like excess use of chemicals, wrong choice of crops as well as extreme or excess farming. Another important industry is forestry which has also faced a lot of problems in the recent past. Exploitative foreign companies and criminal organizations have negative effects on the forestry industry.Other challenges include wild fires, pests as well as pollution from the industries. (Library of congress, 2006). Russia showed her interests in registering with World Trade Organization in 2005, a move that was expected to place her at a competitive edge in as far as her economic growth and development are concerned. However her failure to adhere to the stipulated rules for instance strict adherence to intellectual property rights sees her blocked from admission by some great economies for instance the US.(Palmer D, 2009). This has seen different bodies in Russia advocating for a change in how people perceive intellectual property rights. The need to view them as an investment has now become vibrant. Russia is a member of the EU, another international organization and she continues to accrue related gains. There are certain rules to be followed by all members of the EU community. Russia collaborates with the EU to modernize the economy, on security matters, international relations as well as on regional cooperation. (EC)In an effort to strike a balance between the economical, environmental as well as social interests the forest owners will be losers. This is attributed to the fact that they will forego their financial gains as they adhere to the harvesting. The society will gain as a whole as the adverse effects of global warming will be reduced in a safer environment. Russia has also gained from the globalization process especially in her trading activities with the larger EU region. The poor and marginalized in Russia who forms approximately 20% of the population have also emerged as winners in the globalization process.(World Bank, 2009). This is attributed to the fact that international organizations like the World Bank have been committed to change their plight. World Bank has been involved in collaborative research activities to find ways of how more jobs can be created. It also assists in health care provision by offering equipment as well as in preventive approaches to curb diseases. World Bank also shows commitment to boost Russia’s education, fight against corruption as well as acquire a safe environment. (World Bank, 2009).There are many governmental as well as non governmental organizations that affect Russia’s performance in the global environment. These organizations may have a direct impact on the Russians for instance those that empower the human capital while others may indirectly affect man for instance those based on natural resources like wildlife and forests. Regardless of the direct or indirect impact these organization lead to the emergence of losers as well as winners in the society. All in all, the benefits of globalization are enormous and ought to be embraced as no country is self sufficient.References: Doug Palmer. 2009. Russia's WTO bid still faces big U. S. obstacles. Reuters. Retrieved on 9th April 2009 from http://www. canada. com/news/world/Russia+still+faces+obstacles/1453371/story. html EC. The European Union and Russia. Retrieved on 9th April 2009 from http://ec. europa. eu/external_relations/library/publications/russia_brochure07_en. pdf Greenpeace. The Russian Forests. Retrieved on 9th April 2009 from http://archive. greenpeace. org/comms/cbio/russia. html. INDEM Foundation. 2005. Retrieved on 9th April 2009 from http://www.indem. ru/en/index. shtml Library of Congress – Fe deral Research Division. 2006. Country Profile: Russia, October 2006. Retrieved on 9th April 2009 from http://lcweb2. loc. gov/frd/cs/profiles/Russia. pdf. WWF 2009. Reducing climate change in Russia through sustainable forestry. Retrieved on 9th April 2009 from http://www. panda. org/who_we_are/wwf_offices/russia/index. cfm? uProjectID=RU0130 Wwf Pskov Model Forest Project. Retrieved on 9th April 2009 from http://www. svo. se/episerver4/dokument/sks/engelska/Swedish_Russian/PMF%20 Brochure_ENG. pdf

Iq Testing And Grouping Essays - Intelligence, Psychometrics

Iq Testing And Grouping Essays - Intelligence, Psychometrics Iq Testing And Grouping Running Head: IQ TESTING AND GROUPING INTELLIGENCE TESTING AND GROUPING RON WILLIAMS PSYCHOLOGICAL AND EDUCATIONAL TESTING CAMPBELL UNIVERSITY DR. FATICA IQ TESTING AND GROUPING 2 In defining intelligence, there has always been the question of whether intelligence is measured as a remarkable occurrence or if it has many variables that are combined. For example, is it how smart a person is? Or is it their ability to perform well on standardized tests? Are they measuring a persons intelligence? Or just some arbitrary quantity of the persons IQ? Or is it a mixture of survival, mathematical, social and other abilities. There are many debates regarding whether measuring intelligence is determined from test scores and results, or if it is measured by the persons ability to process and problem solve. Uses of intelligence testing in an educational setting, intelligence and achievement tests are administered routinely to assess individual accomplishment. They are used to improve instruction and curriculum planning. High schools use these tests to assist in the students future educational planning and help decide what college or type of college to attend. Elementary schools utilize screening and testing procedures to help determine readiness for writing and reading placement. Intelligence can be measured, by intelligence tests, among them the Stanford-Binet Intelligence Scale and the Wechsler Scale. These tests are intended to determine an individuals intelligence quotient (IQ). Intelligence tests usually provide an estimate of global cognitive functioning as well as information about functioning within more specific domains. Intelligence tests are quite stable compared to measures of other human traits. However, the degree of stability increases with age such that early childhood a nd preschool measures of intellectual function are far less predictive of later functioning than assessments taken during middle childhood. The stability of intelligence test scores may change as a function due to important environmental factors. Therefore, intelligence test scores are descriptive of a childs functioning at that point in time when taking a test. The test scores could also be effected by environmental factors, childs psychiatric status or educational program. IQ TESTING AND GROUPING 3 Components of a good intelligence test are (a) Validity; does the test really measure intelligence and not something else? (b) Reliability; does the test produce consistent measures? (c) Norms; are the participants being fairly compared? Components that make an intelligence test flawed are (a) Poor validity; tests may be sensitive to social factors. (b) Poor norms; comparing people who are different. (c) Poor application; tests measure something that the school or job has nothing to do with. Theories of Process Psychometric Model Psychometric approach is defined as psychology that deals with the design, administration, and interpretation of quantitative tests for the measurement of psychological variables such as intelligence, aptitude, and personality traits. There are various psychometric approaches to intelligence. The following paragraphs describe three different theorists and their psychometric model. First is Charles Spearman, who believed that intelligence is a combination of two parts. According to his two-factory theory of intelligence, the performance of any intellectual act requires some combination of g, (general intelligence factor) which is available to the same individual to the same degree for all intellectual acts. (Specific factors) or s is specific to that act and varies in strength from one act to another. S is specific knowledge such as verbal reasoning or spatial problem solving. Spearman equated g with mental energy. If one knows how a person perfo rms on one task that is highly saturated with g, one can safely predict a similar level of performance for another highly g saturated task. The prediction of performance on tasks with high s factors is less accurate. Thus, the most important information to have about a persons intellectual ability is an estimate of their g or mental energy (Plucker 1989). Guilfords theory includes 150 abilities, arranged in three dimensions; contents, operations, and products. Guilfords three-dimensional Structure of Intellect classified intellectual acts into 120 separate categories. These categories are operations dimension, products dimension and material IQ TESTING AND GROUPING 4 or content dimension. He developed firm convictions regarding the ability of individual difference among people. Guilford believed that intelligence is much too complicated to be subsumed by a few primary mental abilities and g factor. His systematic theory gave rise to what is known as

Eight Best First Chainsaws For The Beginner

Eight Best First Chainsaws For The Beginner Ive just updated a very popular article on choosing a first chainsaw. This feature was developed for a new chain saw buyer/user who is just preparing to purchase his or her first saw. I provide you with links to saw sites Ive picked to make a great first purchase. I go on the premise that most folks dont want nor need a professional woodcutters saw which could provide too much power with backbreaking weight. You can always upgrade if your jobs and tree sizes increase. Learn how to cut on a smaller dependable saw. You will be very surprised how these smaller power tools can take on larger projects in a pinch. Buying a saw too big for your needs is simply an accident waiting to happen. Use this review and try to stick with a companys 14 to 16 guide bar and a saw with not much more than 50 cubic centimeters of displacement. Chainsaw companies have developed balanced, slim, small saws with power enough for commercial arborists. These saws are also perfect for someone who does light work in the yard and on the farm. Consider my eight reviewed chainsaws for your first purchase.

Professor Says…25 Motivational Quotes about Studying

Professor Says†¦25 Motivational Quotes about Studying Weve scoured and crawled through endless droves of digital archives to find the top 25 motivational quotes about studying. Here there are. And†¦you may want to take some notes! 1. A mind of moderate capacity which closely pursues one study must infallibly arrive at great proficiency in that study. Mary Shelley, from Frankenstein 2. Excellence is a better teacher than mediocrity. The lessons of the ordinary are everywhere. Truly profound and original insights are to be found only in studying the exemplary. Warren G. Bennis 3. There is nothing, Sir, too little for so little a creature as man. It is by studying little things that we attain the great art of having as little misery and as much happiness as possible. Samuel Johnson 4. It is not that Im so smart. But I stay with the questions much longer. Albert Einstein 5. Study hard what interests you the most in the most undisciplined, irreverent and original manner possible. Richard P. Feynman 6. If we let ourselves, we shall always be waiting for some distraction or other to end before we can really get down to our work. The only people who achieve much are those who want knowledge so badly that they seek it while the conditions are still unfavorable. Favorable conditions never come. C.S. Lewis 7. The expert knows more and more about less and less until he knows everything about nothing. Mahatma Gandhi 8. No art or learning is to be pursued halfheartedlyand any art worth learning will certainly reward more or less generously the effort made to study it. Murasaki Shikibu 9. I will study and get ready, and perhaps my chance will come. Abraham Lincoln 10. Those who do not study are only cattle dressed up in mens clothes. Chinese Proverb 11. No man ever reached to excellence in any one art or profession without having passed through the slow and painful process of study and preparation Horace 12. You dont want a million answers as much as you want a few forever questions. The questions are diamonds you hold in the light. Study a lifetime and you see different colors from the same jewel. Richard Bach 13. Training is everything. The peach was once a bitter almond; cauliflower is nothing but cabbage with a college education. Mark Twain 14. A man who has never gone to school may steal from a freight car; but if he has a university education, he may steal the whole railroad. Theodore Roosevelt 15. No student knows his subject: the most he knows is where and how to find out the things he does not know. Woodrow T. Wilson 16. Our delight in any particular study, art, or science rises and improves in proportion to the application which we bestow upon it. Thus, what was at first an exercise becomes at length an entertainment. Joseph Addison 17. Wealth and honours, which most men pursue, easily change masters; they desert to the side which excels in virtue, industry, and endurance of toil, and they abandon the slothful. John Milton 18. If youre trying to achieve, there will be roadblocks. Ive had them; everybody has had them. But obstacles dont have to stop you. If you run into a wall, dont turn around and give up. Figure out how to climb it, go through it, or work around it. Michael Jordon 19. Lost wealth may be replaced by industry, lost knowledge by study, lost health by temperance or medicine, but lost time is gone forever. Samuel Smiles 20. Study is the bane of childhood, the oil of youth, the indulgence of adulthood, and a restorative in old age. Walter Savage Landor 21. Recruit your pet as a study partner. Cats are usually more than happy to do this in fact, you may have trouble keeping them off keyboards and books and dogs will often serve as well. Few things are more relaxing than having a warm, furry creature next to you as you study. Stefanie Weisman 22. No policeman had ever arrested anyone for over-reading; but ignorance prosecutes those who under-read. You begin to stop growing on the day you stop learning, so why not keep learning and keep growing! Israelmore Ayivor 23. Learning is acquired by reading books; but the much more necessary learning, the knowledge of the world, is only to be acquired by reading man, and studying all the various editions of them. Lord Chesterfield 24. Whoever raises his voice while studying will find that his learning endures, but one who reads silently will soon forget Unknown 25. Nobody can discover the world for somebody else. Only when we discover it for ourselves does it become common ground and a common bond and we cease to be alone. Wendell Berry How about you? We all see things differently, so what quote out there has helped propel you through some grueling studying?

Handling Data Mayfield High Research Paper Example | Topics and Well Written Essays - 3500 words

Handling Data Mayfield High - Research Paper Example To test the hypothesis that there is a positive correlation between the height and the weight and "the taller a person the more they weigh", I used scatter plots and cumulative frequency diagrams. The trends and positive slope of the best fit line support the hypothesis. For verification, I have used two additional sets of data, one for people in the 7th grade and one for the 11th grade. Although more cluttered, the data for these two additional sets also supports the hypothesis. I could use the entire table, but it is so large that I could very quickly make mistakes. So, in order to begin, I chose to collect a random sample of data. I decided to collect samples of size of 30 for boys and girls because it is large enough to ensure that the sample is representative of the population. At the same time, sample size of 30 is easy to work with and would allow me to avoid mistakes in calculations. To assure randomness of the sample, I used Excel function RAN ( ) to assign each entry row a random number from 0 to 1. Then I sorted the rows according to their random numbers and chose the first 30 entries. The obtained samples are in the table below: But this is not enough. I don't see any trends or anything in this list. So I need to put it in a chart that will tell me how many people fall into each group. I'll make each group cover 1/10 of a metre, or 10 kg. Boys - height Height / m Tally Frequency 1.30 - 1.39 || 2 1.40 - 1.49 ||| 3 1.50 - 1.59 ||||| 5 1.60 - 1.69 ||||| 5 1.70 - 1.79 ||||| 5 1.80 - 1.89 ||||| || 7 1.90 - 2.00 ||| 3 Boys - weight Weight / kg Tally Frequency 35 - 44 ||||| | 6 45 - 54 ||||| | 6 55 - 64 ||||| || 7 65 - 74 ||||| ||| 8 75 - 84 || 2 85 - 94 | 1 Girls - height Height / m Tally Frequency 1.30 - 1.39 || 2 1.40 - 1.49 || 2 1.50 - 1.59 ||||| ||| 8 1.60 - 1.69 ||||| ||| 8 1.70 - 1.79 ||||| | 6 1.80 - 1.89 |||| 4 1.90 - 2.00 0 Girls - weight Weight / kg Tally Frequency 35 - 44 ||||| ||| 8 45 - 54 ||||| ||||| ||| 13 55 - 64 ||||| || 7 65 - 74 || 2 75 - 84 0 85 - 94 0 Now I can see that there are no girls who weigh more than 75 kg or who are taller than 1.9 m. I can also see that boys tend to be taller than girls. But if I can turn this into a picture, I can then compare the boys' data with the girls' data. Heights of Boys and Girls And to compare boys and girls, I can put them both on the same graph. It looks like more boys are taller than girls, which I think is normal. I can do the same for weight. Weight of Boys and Girls And to compare the weights of boys and girls: From the graph above it seem that boys' weight is more spread out. Girls seem to be closer together, and don't seem to

Reporting results Essay Example | Topics and Well Written Essays - 250 words - 1

Reporting results - Essay Example It is important for organizations to make such adjustments in order to provide an accurate position of the firm in respect to assets. In order to determine the depreciation expense on a given asset, an organization has to establish the initial cost of the asset, its book value, and the period taken for the value to depreciate from the cost to the book value. Nevertheless, if a firm knows the lifespan of an asset and the residual value, then calculations of depreciation of expense may be calculated. For instance, if a firm bought an asset for $50,000 and the expected lifespan and residual values are 10 years and $10,000 respectively, then the organization may use the straight line method to calculate depreciation expense as $4,000. Therefore, even though accurate stating of an organization’s financial position requires that the book or current value of an asset to be established, it is does not lead to a serious challenge in calculating the depreciation expense given the straight line method (Finkler, 2010). The straight line concept can be used in such scenarios where the cost, residual value, and the lifes pan are required. From the explanations, it is evident that the difficulty in determining the current value of an asset does not create a significant a problem in determining the depreciation expense that should be charged for a

Current Issues Essay Example | Topics and Well Written Essays - 2500 words

Current Issues - Essay Example Every organization’s main concern is to create and maintain productive employment. While concerns have been stated over gender issues, actual change has not taken place. Organizational learning was supposed to help organizations respond better to the demands of the environment. Today organizations are expected to be more gender equitable and improve their capacity to undertake development or human rights work that is not gender-biased (Kelleher, n.d.). This essay will identify the link between gender and learning at work, and finally discuss how organizations, which fail to consider gender issues, cannot become effective learning organizations. According to Khandekar & Sharma (2005) companies realize that the way an organization learns is the key determinant for sustainable competitive advantage. According to Griego et al., (2000) today a learning organization reflects the aspirations of its leaders. A learning organizations focuses on the characteristics, principles and systems of an organization that produces and learns collectively. Learning organizations lead to turn-around success stories in major companies. Through learning all the members continuously transform themselves. It is better able to collect, manage and use knowledge. Such organizations allow their people to expand and explore their creativity, where new patterns of thinking are nurtured, and where people learn how to learn together (Griego et al., 2000). According to Griego et al., (2000) five HRD functions have been categorized as key aspects of a learning organization. These include training and education, rewards and recognition, information flow, vision and strategy and individual team development. Training and education is a tool for learning and learning facilitates performance improvement. Recognition boosts employees’ esteem and gives them a greater sense of ownership in the organization. This results is reduced turnover and absenteeism, greater employee interest and

The evolution of Italian Fashion Essay Example | Topics and Well Written Essays - 2000 words

The evolution of Italian Fashion - Essay Example The essay "The evolution of Italian Fashion" discovers the evolution of fashion in Italy. Gucci noted that Savoy Hotel customers used quality leather luggage, prepared by European craftsmen. He discovered that the wealthy individuals were obsessed with quality, and never cared much about the cost. Later, Gucci returned to Florence where he worked in an antique store before moving to a leather firm. After the World War I, Gucci began working in a leather firm that manufactured quality leather products. The owner of the firm, Franzi, taught Gucci all the elements of leatherwork, including the tanning processes, selection of hides, and how to work with different kinds of leather. Gucci started his own leather business in Florence in 1921; the store prepared leather for the affluent tourists who visited Florence. Since the business grew the reputation of Gucci, quality luggage started to spread in Europe. By the end of 1923, Gucci gained wide recognition for its distinctive craftsmanship . The dictatorship of Benito Mussolini in 1920s led to harsh sanctions on the country. As a result, Gucci was not able to purchase all leather he needed in his shop. Gucci began designing and making handbags and luggage of both leather and canvas. In his book, Jones notes that affluent customers of Gucci products increased thus enhancing the business in both Florence and Rome. Wallets, belts, and Gucci floral scarf were among the products of Gucci stores. Guccio died in 1953, and immediately, his son Aldo.

Nursing reaearch Term Paper Example | Topics and Well Written Essays - 250 words

Nursing reaearch - Term Paper Example In addition, they also examine ways to improve clinical practice. Furthermore, nursing education research emphasizes the manner in which students acquire the discipline and professional practice of this noble profession, and the procedures for improving educational strategies to train scientists and clinicians (American Association of Colleges of Nursing, 2014). In addition, it is the bounded duty of nurses engaged in research to uphold the ethical conduct of clinical research. This responsibility can be successfully fulfilled only when there is understanding regarding the nature of clinical research and the factors that render clinical research ethical (Grady & Edgerly, 2009). There are several patients, who do not fully comprehend the ramifications of the treatment proposed by their attending physicians. Under these circumstances, the promotion of clinical research and the protection of the rights and interests of the patient require familiarity with the manner in which clinical practice and clinical research diverge (Grady & Edgerly, 2009). Grady, C., & Edgerly, M. (2009, December). Science, Technology, and Innovation: Nursing Responsibilities in Clinical Research. Retrieved July 22, 2014, from Nursing Clinics of North America:

Analyze how instructors use strategies to ensure students' Term Paper

Analyze how instructors use strategies to ensure students' understanding in the reading and writing components of the reading lessons, including both mainstream and language minority students - Term Paper Example The assessment for this lesson will be a quiz with 20 items. The quiz will be consisted of 5 examples each punctuation (commas, quotation marks, colon and apostrophes). The students will be evaluated by asking them to make or provide their own examples of sentences using the punctuations. They will not only be evaluated about the lesson but also their ability to compose sentences. Using the spelling booklet, the students will have a quiz. There will be 22 words to spell from easy to difficult high frequency words. The students will also be asked to write 2 examples each for each pattern for a total of 18 words. The quiz will have a total of 40 items. There will be two assessments for this lesson. One is a conducted spelling contest and the second is a spelling quiz. The spelling contest will be conducted to 3 groups among the students. Using the dictionary, the students will answer and spell the words asked by the instructor. This is a fun way to test their ability to use the dictionary to spell correctly. There will be three categories: easy, medium and difficult. The easy category will have 10 easy questions. Medium category will have 5 questions and difficult category will have 5 questions. Using the spelling booklet, there will be a spelling quiz for 20 items. Without using a dictionary or thesaurus, students will have to answer individually using their spelling booklets the 20 words to spell. This will assess the students about the lesson. The lesson focuses on identifying the parts of the sentence and constructing correct simple and compound sentence. The assessment of this lesson is to create a minimum of 500 word essay on the topic of their choice. The students should be able to apply the lessons from day 1 to 5 to a bigger perspective. Thus, the students should be able to create an essay by using correct punctuations, spelling, and applying correct subject/verb agreement on simple and compound

Nursing reaearch Term Paper Example | Topics and Well Written Essays - 250 words

Nursing reaearch - Term Paper Example In addition, they also examine ways to improve clinical practice. Furthermore, nursing education research emphasizes the manner in which students acquire the discipline and professional practice of this noble profession, and the procedures for improving educational strategies to train scientists and clinicians (American Association of Colleges of Nursing, 2014). In addition, it is the bounded duty of nurses engaged in research to uphold the ethical conduct of clinical research. This responsibility can be successfully fulfilled only when there is understanding regarding the nature of clinical research and the factors that render clinical research ethical (Grady & Edgerly, 2009). There are several patients, who do not fully comprehend the ramifications of the treatment proposed by their attending physicians. Under these circumstances, the promotion of clinical research and the protection of the rights and interests of the patient require familiarity with the manner in which clinical practice and clinical research diverge (Grady & Edgerly, 2009). Grady, C., & Edgerly, M. (2009, December). Science, Technology, and Innovation: Nursing Responsibilities in Clinical Research. Retrieved July 22, 2014, from Nursing Clinics of North America:

Review on Two Paintings of Monet Essay Example | Topics and Well Written Essays - 500 words

Review on Two Paintings of Monet - Essay Example The essay "Review on Two Paintings of Monet" discusses two paintings of the famous artist Claude Monet. In 1922, he lost the ability to see from his right eye and gradually the vision from his left eye was fading as well. The next year, 1923, a friend of Monet’s talked him into getting a surgery done. As a result of the surgery, Monet could see from his right eye with the help of green spectacles which were not very common and were designed for him after which he started painting again. The two paintings are part of a series. Both are paintings of his house in Giverny as seen from his Rose Garden. They are oil on canvas paintings and are an example of the outcome of the operation and he could draw by seeing from either the left eye only of the right one. The originals are exhibited in Musà ©e Marmottan, Paris, France. The subject of both of these paintings is Monet’s house in Giverny. The first painting is the view of his house from the rose garden. He started painting it in 1922 and finished it in 1924. It’s classified as a landscape painting. In this painting Monet is drawing by looking from his left eye, which was suffering from cataract and everything appeared to him in shades of yellow. The sky appeared yellow. The surroundings were different shades of red. The second painting is the view of his house from the rose garden as well. Like the first one, he started painting it in 1922 and finished it in 1924. It’s also classified as a landscape painting. It’s classified as a landscape painting.

Civil Rights in America Essay Example for Free

Civil Rights in America Essay The Cornell University Law School defines a civil right as â€Å"an enforceable right or privilege, which if interfered with by another gives rise to an action for injury† (2008). An example of a civil right in the United States is the freedom of speech. It is safeguarded in the First Amendment of the Constitution because this right allows for the free flow of ideas among individuals, organizations and other entities even if these opinions are unconventional, contentious or downright distasteful (Wang, 2001). The clash of opposing ideas in society facilitates the process in which the truth will emerge. Suppressing thoughts that counter another thought will not bring about a well-rounded understanding of an issue at hand and will lead to insufficient knowledge on which the public will base their positions, decisions or actions. Only by trying and testing ideas through competition guaranteed by free speech can the public become objective. Further, the freedom of speech is also one of the ways in which persons express their individuality and pursue self-development (Wang, 2001). Another example of a civil right is the freedom from involuntary servitude. The Thirteenth Amendment ended the more than two centuries in which slavery, the classic form of involuntary servitude, existed in the United States (Missouri Bar, 2006). This granted every inhabitant of the country, no matter what the race or ethnicity, gender or personal beliefs, the security from this form of inhumanity. However, involuntary servitude has a wider meaning in that in not only encompasses slavery but also peonage. The Thirteenth Amendment also protects against voluntary or involuntary labor of a person as a form of debt payment or a means for the fulfillment of obligations (Missouri Bar, 2006). The right against involuntary servitude assures citizens of their dignity and freedom even in times of economic difficulties. This right specifically protects persons of the lower economic status from the exploitation of the more affluent.

Affirmative Action in the United States Essay -- Affirmative Action Pr

Affirmative Action in the United States Affirmative Action in the United States consists of the active efforts that take into account race, sex and national origin for the purpose of remedying and preventing discrimination. Under the Civil Rights Act of 1964, the federal government requires certain businesses and educational institutions that receive federal funds to develop affirmative action programs. Such policies are enforced and monitored by both The Office of Federal Contract Compliance and The Equal Employment Opportunity Commission (EEOC) (Lazear 37). The most noteworthy criticism of affirmative action is that of the white male population who insists that such programs are forms of "reverse discrimination". In contrast to their view, the United States Commission on Civil Rights argued until 1983 that only if society were operating fairly would measures that take race, sex, and national origin into account be "preferential treatment." After the commission on civil rights was reorganized in late 1983, however, it took the opposite position. By January of 1984, it approved a statement that "racial preferences merely constitute another form of unjustified discrimination". In recent years, however, affirmative action has continued to grow, and the number of controversies surrounding its existence is consistently augmented. In 1978, in University of California Regents v. Bakke, the U.S. Supreme Court held (5-4) that fixed quotas may not be set for places for minority applicants for medical school if white applicants are denied a chance to compete for those places. The court, however, did say that professional schools may consider race as a factor in making decisions on admissions. More recently than the Regents decision, in United Steelworkers of America V. Weber (1979) and Fullilove v. Klutznick (1980), the court continued to hold for affirmative action. II. An Introduction to the Controversy The transformation of affirmative action over the years is generally considered a negative and socially unfair one. Although the original intention of such programs with regard to minority management was one of an undeniably just nature, my research has clearly indicated that over the years, various legal trends have drastically altered the socio-political implications of affirmative action often creating unfair situations for white males who are not part o... ...ope for in the current system is an augmentation in the number of companies educating their employees on multicultural human relations. Since the eventual long-term goal is to eliminate prejudice, the only way to do so in corporate America is to teach people about acceptance. Executive stereotyping only exists because mainstream stereotyping exists. Minorities can stop feeling like "inferior tokens" when whites stop regarding us as such and stereotyping us out of sheer ignorance. Affirmative action must exist at least as symbolism of this country's commitment to civil rights. The thick blood of prejudice will still continue to run through the veins of U.S. society, despite upbeat talk about the increasingly diversified work force. Government-mandated hiring preferences prod companies into integrating their work force, and in the past twenty-five years of affirmative action, blacks and other minorities have indeed benefitted both socially and economically. Individual businesses and the economy have profited, not lost. Until the United States conceives a better idea, it is most wise to maintain a policy that despite its flaws, is both a moral imperative and an economic necessity.

Diagnosis of Psychological Disorders and Treatment Essay -- Female Sex

Introduction In this paper we shall discuss two (2) fictional clients and their symptoms, and attempt to diagnose the clients using the DSM-IV TR. We then shall discuss specific treatment strategies that are based on the four (4) approaches discussed during the Introduction to Psychology course and briefly discuss ethical obligations in regard to the client during their treatment. Disorders Amanda is a 25 year old Caucasian female whom has a history of sexual abuse as a child and is in therapy to deal with emotional issues in regards to the abuse. She has been married for three (3) years and enjoys sexual activity with her husband. Her concern lies in the fact that although she is enjoying sexual intercourse and other sexual activities with her husband, she has noticed since becoming sexually active at age 17 that there have been reoccurring issues in regards to maintaining adequate lubrication. This has been frustrating for both Amanda and her husband and caused some strain on their marriage. Regina is a 28 year old Caucasian female. She has been married for nine months to her husband, they have two children together and each have one child from a previous relationship. Regina and her husband are seeking family counseling in regards to issues pertaining on ways better integrate their blended family. During the initial intake Regina is forthcoming but her husband brings up her â€Å"immense need† to clean and maintain their home. He gives specifics to what he describes as a â€Å"compulsiveness†, after talking with Regina she explains she feels an overpowering need to clean and pick up after the children. She goes on to explain her mother was not one for keeping a tidy house and would be embarrassed that it was â€Å" dirty â€Å"when frien... ...ue. Another important one is patient confidentiality and maintaining that confidentiality throughout treatment. If a patient does not trust you they are unlikely to get the most out of the therapy strategy you are pursuing. Lastly, it is very unbecoming to have an inappropriate relationship with a client during their treatment and can cause more harm to the patient. References Female Sexual Arousal Disorder in Sexual Disorders and Dysfunctions at ALLPSYCH Online. (n.d.). Retrieved from http://allpsych.com/disorders/sexual/sexualarousal.html Obsessive-Compulsive Disorder in Anxiety Disorders at ALLPSYCH Online. (n.d.). Retrieved from http://allpsych.com/disorders/anxiety/ocd.html Stangor, C. (2010). Introduction to Psychology. Irvington, NY: Flat World Knowledge, Inc. Weiten, W. (2005). Psychology: Themes & Variations (6th ed.) Thompson/ Wadsworth

High School and Movie Rudy Essay

The movie Rudy is about a person named Rudy who wants to play football for the Notre-Dame Irish. Rudy has been told his entire life that he wasn’t good enough, he was too small and that his goals will never come true. He dreams of playing on the team but since his marks aren’t high enough his teacher didn’t let him apply for the school. There are three main aspects about Rudy that helps him get into Notre-Dame and its football team, his decision making, goal setting and values. Rudy’s decisions were well thought out, letting him work his way into Notre-Dame. After Rudy graduated from high school he went to work at a mill with his father. In an accident at a mill his best friend Pete died in an explosion and after this explosion he went to a priest. The priest told him that his marks need to be very good for him to get into Notre-Dame and suggested that he go to Holy Cross till he can get his marks up high enough. When he started studying at Holy Cross he met someone who was willing to be his tutor. From him he found out Rudy suffered from dyslexia, a learning disorder which made it hard for him to recognize and comprehend written words. Finally after 3 semesters Rudy got into Notre-Dame and was accepted into the football team because of how he played, giving it his all and trying harder than most. Rudy didn’t get dressed to play in a football game for about 2 years, then finally all the other players appealed on his behalf to the coach and he was finally got to play a game. Near the end of the game the players started to chant â€Å"Rudy† because he wasn’t able to get dressed for the game

A Digest on the 7cs of Written Communication Essay

Clarity, completeness, coherence, conciseness, credibility, correctness, and continuity – these are all the 7 C’s of communication – collectively, this is what is required to achieve more effective communication practices which eventually lead to a more effective learning process. Each C in itself is already an enormous task to maintain but more so when we consider they are not independent of one another, they all work together to help us communicate most efficiently. Clear is when we allow the reader to understand the meaning of our message, as you intended it to be understood. When it is said that it should be so even the dullest man should understand it, it means we should simplify our vocabulary. The message, more importantly, should be crisp and precise. That’s how it â€Å"brings the script alive† and â€Å"can bring flavor in the most arid and dry news story† as totally, it makes the difference between a write-up that satisfies and one that does not. Complete is when a complete picture and all the information required for a reader to take action and respond is all there. An adjective is also taken into consideration here: unified- in individual sentences, individual paragraphs, and the whole totality of the script. Also take into consideration the principle that each simple sentence must answer the who, what, when, why, where, and how questions as appropriate for each of your communication efforts. Coherent is closely related to clarity – easy to read and understand with a logical flow and sequence – it just means tying up several ideas in one topic.  Concise is omitting all that creates ambiguity. It means saying all that needs to be said and no more.  Credible is clarity, correctness and completeness added up to forceful and direct writing.  Correct is the gauge as when readers may refuse your write up because of inaccuracy. Communication should be in such a way that it includes making sure that the message you send is correct. Your assignments and correspondence should contain accurate information. Proofreading is also helpful to address correctness. Lastly, continuity may well serve as the final balancing act. Brevity is the magic word: it is the use of fewer words. It brings about continuity and grace in your writing. Learnings It is such a taxing task to read or listen as it takes so much effort and time. It is thus of utmost importance that the portmanteau of both principles (of unity, coherence and emphasis) alongside other essentials of effective communication (like language, planning and organization) all make the written communication effective. It then boils down to the 7 C’s considered here wherein I have been reminded once again that jargon has no place in a written report if your intention is solely to be effective and forceful. It irritates to read high sounding words from an article that was supposed to touch the common Juan. It has also stressed the great responsibility on a would-be writer to produce a thought-over, â€Å"meaty† script that should never mean to impress but to give insight. Opinions/Suggestions There are also other C’s that should be considered here like convincing, considerate, and courtesy and I am not certain why there should only be seven. â€Å"Precision of communication is important, more important than ever, in our era of hair trigger balances, when a false or misunderstood word may create as much disaster as a sudden thoughtless act.† — JAMES THURBER An honest answer is like a kiss on the lips. PROVERBS 24:26 7 C’s of COMMUNICATION Essence of the material Clarity, completeness, coherence, conciseness, credibility, correctness, and continuity – these are all the 7 C’s of communication – collectively, this is what is required to achieve more effective communication practices which eventually lead to a more effective learning process. Each C in itself is already an enormous task to maintain but more so when we consider they are not independent of one another, they all work together to help us communicate most efficiently. Clear is when we allow the reader to understand the meaning of our message, as you intended it to be understood. When it is said that it should be so even the dullest man should understand it, it means we should simplify our vocabulary. The message, more importantly, should be crisp and precise. That’s how it â€Å"brings the script alive† and â€Å"can bring flavor in the most arid and dry news story† as totally, it makes the difference between a write-up that satisfies and one that does not. Complete is when a complete picture and all the information required for a reader to take action and respond is all there. An adjective is also taken into consideration here: unified- in individual sentences, individual paragraphs, and the whole totality of the script. Also take into consideration the principle that each simple sentence must answer the who, what, when, why, where, and how questions as appropriate for each of your communication efforts. Coherent is closely related to clarity – easy to read and understand with a logical flow and sequence – it just means tying up several ideas in one topic.  Concise is omitting all that creates ambiguity. It means saying all that  needs to be said and no more.  Credible is clarity, correctness and completeness added up to forceful and direct writing.  Correct is the gauge as when readers may refuse your write up because of inaccuracy. Communication should be in such a way that it includes making sure that the message you send is correct. Your assignments and correspondence should contain accurate information. Proofreading is also helpful to address correctness. Lastly, continuity may well serve as the final balancing act. Brevity is the magic word: it is the use of fewer words. It brings about continuity and grace in your writing. Learnings It is such a taxing task to read or listen as it takes so much effort and time. It is thus of utmost importance that the portmanteau of both principles (of unity, coherence and emphasis) alongside other essentials of effective communication (like language, planning and organization) all make the written communication effective. It then boils down to the 7 C’s considered here wherein I have been reminded once again that jargon has no place in a written report if your intention is solely to be effective and forceful. It irritates to read high sounding words from an article that was supposed to touch the common Juan. It has also stressed the great responsibility on a would-be writer to produce a thought-over, â€Å"meaty† script that should never mean to impress but to give insight. Opinions/Suggestions There are also other C’s that should be considered here like convincing, considerate, and courtesy and I am not certain why there should only be seven. â€Å"Precision of communication is important, more important than ever, in our era of hair trigger balances, when a false or misunderstood word may create  as much disaster as a sudden thoughtless act.†

Lucent Technologies Deferred Taxation

Executive Summary This memorandum is intended to communicate the deferred tax issues of Lucent Technologies Inc. on the basis of analysis of the veracity of the situation according to the reporting framework’s guidelines to anticipate unfavorable implications that had been resulted due to poor performance of the company over the past years. The Financial Accounting Standards Board (FASB) is the recognized body for making pronouncements as Generally Accepted Accounting Principles (GAAPs) in the United States.The FASB has promulgated Statement of Financial Accounting Standard # 103 â€Å"Accounting for Income Taxes† which specifically prescribes the treatment of income taxes of corporate entities and guidance for how deferred taxes should be recorded either an asset or a liability in the financial statements. It also provides assistance in certain cases requiring a valuation allowance to be used to reduce the carrying value of any deferred tax asset for which it was †Å" more likely than not† that the asset would not be realized.The main reason behind the issue is the impact of cut-throat competition in the telecom industry and downturn in the economic conditions which had adversely affected the company’s overall financial performance as a result deferred taxes amounting to $ 7. 6 billion as of September 30, 2011 have been recognized against deductible temporary differences, operating losses and tax credit carry forwards. However, under the prevailing circumstances, it is apparent that the company will not be able to generate positive taxable income in the future periods to offset the losses.Accordingly, as per FAS # 109 the valuation allowance has to be reviewed against potential tax assets and for any items in which it is more probable through persuasive and reliable evidence that the asset will not reduce future taxable income Analysis Since after the inception of its operations in November 1995, the quality production and innovat ion were key business success factors. However, eventually with the passage of time the entry of new firms in the telecom industry such as Alcatel, Ciena, Cisco, Ericsson, and Motorola Inc. , have intensified the level of competition.As a result of this most industry participant opted to strengthen their relationships with large service providers, as they represented over 70% of global carrier spending. The collapse of competitive local exchange carriers and other competitors of incumbent carriers had resulted in fewer customers. In addition the large service providers, has been consolidating, thus giving the remaining service providers additional buying power. Furthermore, as service providers continued to reduce their capital spending, fewer sales opportunities existed.Moreover, a number of its existing competitors were very large companies with substantial technical, engineering, and financial resources, brand recognition and established relationships with global service provider s. These competitors were able to offer low prices, additional products or services, or other incentives. These potential competitors were also in a stronger position to respond quickly to new or emerging technologies and to undertake more extensive marketing campaigns, adopt more aggressive pricing policies, and make more attractive offers to potential customers, employees, and third-party agents.During the company’s financial year ending September 30, 2001, Lucent had lost $16 billion placing its retained earnings into a net deficit. Subsequently, in the first and seconds quarters of fiscal 2002, the trend continued with losses of $423 million and $495 million respectively. As of September 30, 2001, Lucent had tax credit carry forwards of $898 and federal, state and local, and non-U. S. net operating loss carry forwards of $ 1,640 (tax effected), most of which expire primarily after the year 2019.As of September 30, 2001, Lucent has recorded valuation allowances totaling $ 742 against these carry forwards, primarily in certain states and foreign jurisdictions in which Lucent has concluded it is ‘more likely than not’ that these carry forwards will not be recognized. The components of deferred income tax assets and liabilities are as follows; Year Ended September 30, | 2001| 2000| |   | $ in ‘000’| $ in ‘000’| Deferred Income Tax Assets|   |   | | Bad Debt and customer financing reserves| $ 1,004| $ 2|   | Inventory reserves| 685| 314| | Business restructuring reserves| 632| -|   | Other operating reserves| 536| 407|   | Postretirement and other benefits| 2,386| 2,352|   | Net operating loss/ credit carry forwards| 2,538| 240|   | Other | 636| 364| | Valuation allowance| (742)| (197)| Total deferred tax assets| 7,675| 3,562| |   | | |Deferred Income Tax liabilities| | | | Pension| 1,971| 2,480| | Property, plant and equipment| 5| 417|   | Other| 521| 734| Total deferred tax liabilities| $ 2,497 | $ 3,631| Keeping in view the above figures, it turned out that the company’s remaining deferred tax assets amount to $ 5. 2 billion and since it is a substantial amount the company’s management may however believe that it would be realized based on forecasted taxable income.However, as per FAS # 109, paragraph 17, issued February 1992, whereby it stipulates that a valuation is required when it is ‘more likely than not’ that all or a portion of a deferred tax asset will not be recognized. Therefore, forming a conclusion that a valuation allowance is not needed is difficult when there is negative evidence such as cumulative losses in past recent years as mentioned above. Hence, cumulative losses weigh heavily in the overall assessment.During the fiscal 2002 third quarter end review, the company should need to consider several significant developments in determining the need for a full valuation allowance including; * The continuity and recently more severe market decline * Uncertainty and lack of visibility in the telecommunication market as a whole * A significant decrease in sequential quarterly revenue levels * A decrease in sequential earnings after several quarters of sequential improvements The necessity for further restructuring and cost reduction actions to attain profitability As a result of this assessment, the company has established a full valuation allowance for its remaining net deferred tax assets as at June 30, 2002. Lucent recorded a non-cash charge of $ 5. 83 billion, or $ 1. 70 per share, to provide a full valuation allowance on its remaining deferred tax assets as June 30, 2002. This charge was partially offset by a third quarter income tax benefit of $282 million on a pro forma basis, and $ 505 million on as-reported basis.In order for the company’s management to determine whether a valuation allowance is required, managers should consider all available evidence. FAS # 109 divides this evidence into negati ve (that is, the asset is unlikely to be realized) and positive evidence. Negative evidence includes items such as cumulative losses in recent years; a history of operating loss carries forwards expiring unused, losses expected in early future years, or assets expected to reverse in a single year in a cyclical business.The statement declares that forming a conclusion that a valuation allowance is not needed is difficult when there is negative evidence. In contrast, positive includes a strong earnings history (exclusive of any current loss), existing contracts that will produce taxable income in the period of the asset turnaround, or a large excess of appreciated asset value over a tax basis and tax planning strategies.Accordingly, based on the two types of evidences mentioned above, the views of the SEC staff with respect to valuation allowances on deferred tax assets and the types of questions that they might ask if they reviewed the Lucent’s financial reports are as follows ; * With respect to valuation allowances the SEC is likely to look at the basics for having or not having a valuation allowance, the timing of recording changes, or consistency with other forward-looking information * Comments relating to the adequacy of disclosures, the actual descriptions of rate reconciliation items, deferred tax assets and liabilities, uncertain ax positions, timing of reversals, or expiration of net operating losses in various jurisdictions. * The SEC may also ask questions relating to contractual obligations * The SEC may also ask for clarification related to management’s material estimates and/or judgments. It is important that changes in estimates be well documented. * Disclose the amount of pretax income that the company needs to generate to realize the deferred tax assets. The SEC staff may ask to include an explanation of the anticipated future trends included in the company’s projections of future taxable income. Confirmation to them that t he anticipated future trends included in the company’s assessment of the realizability of its deferred tax assets are the same anticipated future trends used in estimating the fair value of your reporting units for purposes of testing goodwill for impairment and any other assessment of your tangible and intangible assets for impairment. Disclose that the deferred tax liabilities that the company is relying on in its assessment of the realizability of its deferred tax assets will reverse in the same period and jurisdiction and are of the same character as the temporary differences giving rise to the deferred tax assets. * Indicate the nature of the uncertainty and the nature of each event that could occur in the next twelve months that would cause the change for each significant tax position.Conclusion It has been evident from the above analysis that Lucent has been facing poor performance and as many of its assets have very long lives but it’s still not indicative of f uture viability of these assets. Until an appropriate level of profitability is reached, Lucent should not expect to recognize any significant tax benefits in future results of its operations.The company must use judgment in considering the relative impact of negative and positive evidence. The weight given to the potential effect of negative and positive evidence should be commensurate with the extent to which it can be objectively verified. The more negative evidence that exist (a) the more positive evidence is necessary and (b) the more difficult is to support a conclusion that a valuation is not needed for some portion or the entire deferred tax asset.

THE FRENCH FOREIGN LEGION Research Paper Example | Topics and Well Written Essays - 2750 words

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Geely Automobile Essay Example for Free

Geely Automobile Essay In the first part, the ECLIPTER factors including econography, culture, legal system, income profile, political risk, tax regime, exchange rate and restrictions, together with the multilateral institutions such as WTO, EU and ASEAN will be examined by using UK and Malaysia as examples. Then based on this analysis, it will provide an assessment of the company‘s overall international expansion strategy and process. In the second part, legal system and income profile, the two most important ECLIPTER factors on Geely‘ overseas operations, will be evaluated. Furthermore, the scheme which Geely used to deal with the impact of these two factors and leverage the multilateral institutions will be shown. Finally, this report will analyze whether the company‘s international adaptation of the business function is effective, and then give some recommendations and lessons. 2. ECLIPTER Factors Analysis 2. 1 Econography Econography refers to physical and human assets including distance from major markets, and natural resources of nations that affect industry performance. In the first, the close distance between parent company and foreign subsidiary can help the company to reduce the transport costs and overhead expenses; it also can improve the connection between them. If the parent company is in China, it is better to build a subsidiary in Asia such as Malaysia. Secondly, the natural resources used for making cars mainly include steel, copper, and aluminum. If the country owns rich mineral resources, it can greatly provide benefit in the production of automobiles. One of the major purposes for many multinational corporations establishing overseas subsidiaries is to exploit the foreign natural resources. This is good for companies to 5 International Business Environment II reduce production costs and get competitive advantages. As World Steel Association reported in 2009 that the crude steel production of United Kingdom is 13. 5 in 2008, whereas the crude steel production of Malaysia is 6. 1 in 2008. 2. 2 Culture This paragraph will analyze the effects of culture on auto industry through power distance index and saving rate. Firstly, power distance index measures the degree of inequality exists in a society (Hofstede, 1997). The power distance index is 80 in Malaysia whereas it is only 35 in UK (Hofstede, 2008). The unequal distribution of wealth makes most Malaysian citizens prefer to hold a commercial auto. So the inexpensive Geely auto could be a good option for them. Secondly, saving rate could be a standard to show the attitude of citizens. The saving rate of Malaysia was 47 per cent in the year 1998 which ranks second in Asia (Azia, 2004). In contrast, the saving rate in UK was significantly low, which was less than 10 percent in the past ten years. For instance, the saving rate of UK household in 2008 was only 1. 7 percent (chart 1)(Presser, 2008). So UK citizens are apt to consume a relatively high price car. Chart 1 Resource from Posser (2008) 6 International Business Environment II 2. 3 Legal system The auto industry has been affected by laws and government regulations since the 1960s. The first safety act passed in 1966 by Congress and was called the National Traffic and Motor Vehicle Safety Act (Highfill, 2004). This act forced manufacturers to improve the safety for the passengers, the driver visibility, and the braking of the car. Not only safety, but also environment is being growingly concerned even before the oil crisis. The Vehicle Air Pollution and Control Act passed in 1965 was the first act to set standards for automobile pollution. Then in the 1970s, Congress passed the Clean Air Act that led to a 90% decrease in automobile emission within the next six years (ibid). In the 1970s the oil crisis led to the approval of The Energy Policy and Conservation Act of 1975 which stated that all automobiles must meet a certain mileage per gallon. The act required that all automobiles had to meet a standard of 20mpg by the 1980 model and then 27. 5 mpg for the 1985 model (ibid). EU 2020 growth strategy also emphasizes the importance of low carbon automobile (Society of Motor Manufacturers and Traders, 2010). There are also many special laws for auto industry in different countries, such as Malaysia, which has built a free trade area for production and assembly of products for export-oriented enterprises. Companies can enjoy the minimum tariffs, raw materials and simplified mechanical equipment import formalities. Nevertheless, the Malaysia government regulates that more than 80% products should export to other countries (Daily News, 2006). Furthermore, the UK Byers Acts Measures to cut the average price of a car by ? 1,100 and save private car buyers around ? 1 billion a year. Although it may lower the profitability of auto industry, the number of consumers will increase gradually (DTI, 2000). 2. 4 Income profile Since automobile is not inferior goods, the demand of automobile would rise when income increases. In the economic aspect, income could be an indicator of the purchasing power of individuals and nations. Data from UK national statistics office (2010) demonstrated that despite the contracted 4. 9 percent of GDP in the whole year, the GDP increased 0. 4 percent in 7 International Business Environment II the fourth quarter of 2009. Furthermore, Household expenditure also rose 0. 4 percent in the fourth quarter of 2009 in UK (chart2). For Malaysia, the GDP growth in the fourth quarter of 2009 was 4. 5 though the figure was negative in the whole year (chart 3) (Malaysia statistics, 2010). It can be observed that the economy of both UK and Malaysia seem to recover from the global financial crisis. This positive signal predicts the growing demand and distensible market for Geely in both countries. Chart 2 Resource from UK statistics 2010 Chart3 Resource from Malaysia statistics 2010 8 International Business Environment II The core competitiveness of Geely automobile relies on its high performance-price ratio. Per capital GNI (Gross national income) in Malaysia was 25784 RM in 2008. By analyzing the 2004 United Nations Human Development (UNHDP) report, except the 20% population of richest and poorest class, Geely will be a better choice for the rest citizens in Malaysia(chart 4) (Lumpur, 2004). In comparison, the young people account for a great amount of population in UK. A source from HMRC shows the average income of under 20 years is ? 9,570 and 20-24 years is ? 13,200 which is below the average (chart 5). It implies that when young generation decide to buy a car, price is the first consideration factor. For medium quality car manufacture companies, young population in UK could be a potential group of customers. Chart 4 9 International Business Environment II Chart5 Median Age Band Under 20 years 20 – 24 ? 11,800 years 25 – 29 ? 17,000 years 30 -34 ? 19,500 years 35 – 39 ? 20,100 years 40-44 ? 20,200 years 45 – 49 ? 20,300 years Resource from Lumpur (2004) ? 28,600 ? 24,800 ? 35,400 ? 15,200 ? 20,100 ? 28,100 ? 24,600 ? 34,600 ? 14,900 ? 19,800 ? 26,800 ? 23,600 ? 31,700 ? 15,500 ? 20,100 ? 23,900 ? 21,600 ? 26,700 ? 16,400 ? 20,100 ? 19,300 ? 17,800 ? 20,600 ? 15,900 ? 17,800 ? 13,200 ? 12,400 ? 13,800 ? 11,200 ? 12,300 ? 8,130 ? 9,570 ? 8,490 ? 9,810 ? 7,990 ? 9,250 Median Income Mean Income Income (Men) (Men) (Women) (Women) Income Income Income Mean Median Mean 2. 5 Political risk According to Guinger (2001), political risk describes the stability of government institutions. It can be measured in a variety of ways such as likelihood of foreign aggression and civil insurrection. The Transparency International (2009) showed that UK and Malaysia both face some problems of political corruption, which adversely affects the efficiency of economic operation. World Bank estimates that corruption could cost Malaysia as much as RM10 10 International Business Environment II billion a year – an amount equivalent to 1 or 2 per cent of GDP. The corruption in the UK is lighter than Malaysia, which ranked 17, whereas Malaysia ranked 56 in world in 2009 based on Corruption Perceptions Index 2009. But the corruption in UK is not unheard. Surveys by Control Risks and Simmons Simmons show that the awareness of UK laws against foreign bribery may be decreasing over time. In 2002, after the act came into force, 68 percent of respondents said they were familiar with its main points. But in 2006, 48 percent people said that they have totally ignored it (Global Corruption Report, 2009). 2. 6 Tax Regime Tax regime refers to the tax instruments that governments use to raise revenues from multinational firms, such as corporate taxes. The tax of Malaysia is transparent, the multinational corporate must be taxed 30% of the corporate income which is just the same as Malaysia companies Marketing directory, 2005) According to the tax incentive treaties, auto ( . industry may be eligible for pioneer status which is given by the way of an abatement of 70% of the profits for five years (ibid). The remaining 30% of the profits will be taxed at the prevailing corporate income tax rate. The profits abated are exempt from tax and will be available for distribution as tax-free dividends. In UK the resident corporate tax is the lowest in Europe, even the tax is zero for the small companies in 2002(Lawandtax-news, 2010). According to the tax treaties, multinational corporate which set up, purchase or control the companies in UK can follow the resident tax (Navstar, 2009). In the ordinary course of events, foreign companies cannot follow the low corporate tax, but with regard to double taxation and the agreement between UK and China, Chinese multinational corporates in UK now pay the low tax (ibid). 2. 7 Exchange rate Stable trade policies are extremely important for both the economic welfare of the countries and the multilateral trading system. Unfortunately, the liberalization measures were adopted by many countries. As Dornbusch‘s 1976 analysis has pointed out that when the exchange rate is used to provide protection for domestic firms, it is through undervaluation. An undervalued 11 International Business Environment II exchange rate protects domestic firms from imports and gives domestic firms greater incentives to export. For example, the Balance of Payments Committee of the WTO has received 39 requests from member countries for derogations from their international obligations and for a temporary increase in temporary protection. Moreover, several developing countries, such as Malaysia, have recently increased tariffs in response to financial crises even though the higher rates remain below the rates these countries bounded in the WTO. Moreover the analysis said China has become a great auto exporter, as a result of the huge subsidies, an undervalued exchange rate and dirt-cheap credit (Swaminathan, 2009). 2. 8 Restrictions Restrictions refer to the taxes and limitations that host governments place on foreign products and services or on foreign firms themselves when they enter or leave the host economy. Because of the policy of protecting their national automobile industry, the import tax of automobile is relatively high in Malaysia. Since 2004, Malaysia began to reduce the automobile import tax: for the import components the tax is reduce from 25% to 10%, and for the whole automobile the import tax is drop from 130% to 30% for the companies outside of Southeast Asia (MEI, 2009). In 2010, according to the agreement of ASEAN, the automobile import tax will be zero to all the regions of ASEAN. UK is a member of EU, it followed the economic agreement of EU which sets no import or export tax between members of EU and they must charge the same tax when they have business with the third country (European competitiveness, 2009). 12. International Business Environment II Scoring Analysis of UK and Malaysia Country Score Econography Culture Legal System Income Profile Political Risk Tax Regime Exchange Rate Restrictions Total (10) (10) (20) (20) (10) (10) (10) (10) (100) 8 7 18 8 8 8 7 7 71 7 6 16 15 5 9 8 9 75 UK Malaysia 3. Institutions 3. 1 WTO The major objectives of WTO‘s roles are ? the creation of a common automobile market through the elimination of barriers to intra-Community trade; the maintenance and expansion of a competitive world automobile industry; the use of voluntary import restrictions to prevent cheap imports and to maintain competitiveness? (European Commission, 2006). For example, in 2006, WTO announced the establishment of a panel to examine whether Chinas tariffs on imported auto parts violate WTO trade rules, following a joint complaint made by the United States, the European Union and Canada, who accused China for its discriminatory charges on imported auto parts. After examining China‘s related regulations, WTO panel declared that Chinas regulations are inconsistent with Chinas WTO obligations. China has agreed to make the necessary regulatory changes by September 2009 (Herd, 2006). 13 International Business Environment II. WTO facilitates Geely‘s international expansion since the elimination of trade barriers has cleared its path to world market and made it integrated to the world economy. In 2002, after China joined into WTO, 100 automobiles of Geely exported to Syria (Luo, 2005). 3. 2 EU EU functions as a rule-imposer. It sets strict requirements and institute rules and regulations to improve vehicle safety. Besides the vehicle crash tests executed by Euro NCAP (European New Car Assessment Program backed by European Commission), there are also some regulations set to protect the environment. First, in order to respond to the gradual aggravation of greenhouse effect, the European commission developed a mandatory emission standard to limit the emission of one major kind of greenhouse gas, CO2. The regulation set a fleet-average CO2 emission target for passenger cars, which is 120 g/km to be reached by 2015 (European Commission, 2010). The vehicle manufacturers must reach the CO2 emission target of 130g/km, with an additional reduction of 10 g/km to be provided by supplementary measures, such as the use of hydrogen fuel. A long-term target of 95 g/km to be reached by 2020 is also established by the regulation (ibid). This regulation will take effect in 2012. From 2012 onwards, vehicle manufacturers who do not meet this target will have to pay penalty for their excess emissions. According to DieselNet (2010), from 2012 to 2018, the penalties are â‚ ¬5 per vehicle for the first g/km of CO2; â‚ ¬15 for the second gram; â‚ ¬25 for the third gram; â‚ ¬95 from the fourth gram onwards. From 2019, manufacturers will pay â‚ ¬95 for each g/km exceeding the target. Another congressional mandate imposed by European Commission requires tire pressure monitoring systems on all new cars in 2012. According to Europe‘s Information Society (2010), many road accidents resulting in fatalities and physical injuries are linked to tire defects. Furthermore, under-inflated tires can result in severely inefficient use of fuel and cause an extra two million tons of CO2 emitted into the atmosphere per year. So this mandate enhances vehicle safety and protects the environment. 14 International Business Environment II These regulations have incurred a rise in car prices since vehicle manufacturers are forced to increase price to offset the cost of upgrading. These regulations put Geely in an unfavorable position. Since Geely is better known for making low-tech and cheap cars, making eco-friendly cars is not included in the competencies of the company and huge RD spending is inevitable for nurturing this competence. They set a high bar for the competition and limit Geely‘s ability to expand market in Europe. 3. 3 ASEAN ASEAN – Association of South East Asia Nations is a geo-political and economic organization of 10 countries located in Southeast Asia. China and ASEAN are both newly-emerged, rapidly-developing auto markets. Cooperation in auto industry between China and ASEAN will bring a win-win situation for the two sides and make their cars more competitive in a global competition. For instance, according to Xinhua News Agency (2006), a report released by the Ministry of Commerce Indonesia has announced that compared to the expensive Japanese sedans, the China-made ones gradually gain popularity for more favourable price-performance ratio. ASEAN country also needs investment from Chinese carmakers to expand local employment and for more price-favourable cars, said a Germany auto expert at the China-ASEAN Expo, 2006. Consequently, in general, ASEAN opens its gate to Chinese car companies including Geely to achieve a win-win situation. 4. Assessment of Geely’s overall international expansion strategy Geely‘s current international strategy is to produce affordable automobile, so the market size and consume power of a foreign market are highly valued by Geely. Malaysia automobile market resembles China more than UK, in the aspects such as the people‘s income, the similar culture, and the similar geographical position, etc. As by now most cars have been exported to some developing countries like South-East Asia, Ukraine, Russia, and Mexico, Malaysia will be good choice. Meanwhile, although UK does not represent a neighboring or ? home‘ market, 15 International Business Environment II as markets in South-East Asia do, UK could be seen as an interesting market with a potential for higher margins, higher price levels and a more mature market for branding, technology, etc, as the UK‘s income per capita, and the automobile sales volume are higher than that of Malaysia. Considering the future international development, Geely should focus on UK. Therefore, at first, it is better for Geely to develop its ? producing automobile which most of people can buy‘ strategy in Malaysia, and when Geely is able to enter high-end automobile market, UK will be a better choice. In terms of multilateral institution, after evaluating the influence of international organizations, we suggest that Malaysia is a better choice for Chinese car companies to exploit new markets. Firstly, a win-win situation guarantees a favourably corporate relationship between Geely and ASEAN (Eichengreen, 2006). Secondly, there are various quality-related requirements and constraints in EU and probably NAFTA, which puts up a strong challenge for those Asian auto makers. Moreover, by far, there is no evidence to prove the acquisition of Manganese Bronze and Volvo have considerably increased Geely‘s sale in developed nations. Thus considering the opportunities and threats faced by Geely, it is recommended that the company emphasizes on developing nations‘ markets, rather than the developed markets. 5. Marketing analysis 5. 1 Legal system According to Alistair Darling‘s pre-budget report, UK will bring new opportunities for the low-carbon industries. Through the Innovation Investment Fund and the Carbon Trusts Venture Capital scheme, UK will invest at least ? 160m in low carbon projects (Guardian, 2009). They will also invest ? 90m in the European Investment Banks new 2020 fund, which will put 6. 5 billion Euros of finance in green infrastructure projects. In this report, there are alterations to the climate change levy, company car tax, and fuel benefit charge (ibid). This is good news for Geely because now it dedicates itself to produce high-tech and eco-friendly automobile. In 16 International Business Environment II UK the amount of car tax depends on the price and the discharge amount for carbon, which is from 9% for electric motor car to 10%-35% for petrochemical car. UK also has a successful car scrappage scheme, which gives consumers a ? 2,000 discount off. If they scrap their old vehicle, it will help up to 125,000 families replace their inefficient boilers with new models (Julia, 2009). Through the government‘s support of low-carbon industry, Geely has more opportunities to innovate high-tech and eco-friendly automobile. Furthermore, because of the low tax and car scrappage scheme, customer is inclined to buy or change an electric motor car,. In 22nd March 2006, Malaysia published the new automobile policy (MEI, 2009). Since that day, the import taxes of CBU (Complete Built Unit) are reduced from 20% to 5% for the ASEAN members and 50% to 30% for other countries. The import taxes of CKD (Completely Knock Down) are 10%. In 28th October 2009, Mustafa Mohamed announced many new policies for auto industry which will give much more preferences and subsidies for the new energy automobile companies (ibid). 5. 2 Income profile It is known that the success of Geely relies mostly on keeping low cost and offering the affordable cars. For instance, Geelys best-selling four-door sedan, the King Kong, has been sold 6127 in April 2010 and the retail price is between 47,800RMB 58,800RMB (Jiang, 2010). Geely sold 329,014 passenger cars in 2009, making it is the third largest domestic car producer (Zheng, 2010). However, Geelys winning formula is under pressure in china because Chinese consumers are becoming wealthier; the higher-end models will gradually be affordable for them. Meanwhile, brands such as the Chery QQ, Ford Fiesta, and Honda Civic are threatening Geely‘s current market position. Geeky‘s winning formula is also challenged at the oversea markets like UK and Malaysia. Date from HMRC (HM Revenue Customs) indicates that nearly 50% of the population in UK earns ? 16400 annually which is much higher than the middle class income of Malaysia. This group of population could be a dominant power in the automobile market in UK. It is not a wise choice to sell its inexpensive cars in UK considering that low price would not be 17 International Business Environment II attractive for these relatively rich citizens. The similar situation also happened in Malaysia which made Geely‘s low price cars less competitive. This is because that the predicted real GDP growth in 2010, 2011 and 2015 are 4. 7%, 5. 0% and 5. 0%, Malaysian people are becoming richer than before(IMF, 2010). Their increasing incomes will directly affect their car buying choice. People nowadays prefer the higher-end models and the market share of Geely‘s lower-end models are estimated to reduce gradually. 6. Geely’s reacts to the impact of the ECLIPTER First, since the middle of 2009, the sales of car exports decreased from 37940 in 2008 to 6297. Furthermore, although Geely exports to more than 50 countries, most of them are developing countries which are not so effective in the promotion of the brand image. In order to get rid of low-end image, Geely changed its strategy from ?produce automobile which most of people can buy‘ to ? do not produce cars which price is below 40000 Yuan‘ (Fang, 2009). Besides, Geely take over Volvo which also expressed its desire to promote the brand image. Geely‘s strategy changes starts in May 2007, which is focus on transforming its competitive advantage from price to technology. In 2007, Geely used three new motorcycle type—Yuan Jing, King Kong and Zi You Jian, which have relatively higher value added to substitute the Haoqing, Meiri and You Liou. For doing that, Geely scraped its old molds, jigs and production line which worth up to 8 billion Yuan. In 2008, the sales of these three new auto types grew 12% without discount marketing strategy (Geely annual report, 2009). Furthermore, in 2010, Geely will market 21 new auto types, and some of them were designed by Fabrizio Giugiaro, the Italy‘s famous auto manufacturer. Moreover, the new energy auto will also be produced in 2010, which will include Panda and DiHao (Wenqing, 2010). These new energy auto types have been showed in the Beijing car exhibition 2010 (Phoenix auto, 2010). In order to deal with these two factors, Geely also has a complementary strategy: cooperate or takeover other well-known international auto manufacturers. It will not only help Geely to promote its auto manufacture technology, but also improve its brand image. Geely has already cooperated with 18 International Business Environment II Britain‘s Manganese Bronze to produce luxurious brand-named taxi (China car Times, 2010) and assembled cars with Information Gateway Corp Sdn Bhd (IGC) in Malaysia, 2006 (Tan, 2006). 7. Leverage the multilateral institutions 7. 1 ASEAN One of the stunning news in 2005 was the political barriers Geely met in Malaysia, which was considered as the biggest challenge for its overseas expansion so far. Geely‘s President Li Shufu described Malaysia as ? an unexpected trap? because of Malaysia government‘s rejection on fulfilling the contract. After examining the ECLIPTER factors of Malaysia market, Li Shufu and his team regarded Malaysia as the first pillbox and cornerstone of its expansion to ASEAN countries. He believed the learning in Malaysia could be helpful. Therefore, in May 2005, Geely has made a joint contract with Malaysia IGC group for building CKD factory in Malaysia. However, Malaysia government denied the contract after a new document on automobile being published. According to the document, all cars made by foreign automobile manufacturers were prohibited to sell in Malaysia. Then the situation in Malaysia went against its expection of getting a huge sale. However, according to Geely officials, to some extent, ASEAN agreements have made Geely to reconsider the importance of Malaysia (Harwit). In South East Asia nations, there are some strict tariff-related regulations for automobile industry. Contrarily, tariff among ASEAN countries is in a minimum rate. According to an inner-ASEAN agreement, from 2003 to 2009, Indonesia, Thailand, Malaysia, Philippine, Singapore and Vietnam exempted auto import tariff for each other. From 2010, all ASEAN countries will implement zero auto import tariff for each other. At the same time, Indonesia, Thailand and some other ASEAN nations‘ demand of cars is increasing considerably (JAMA, 2008). Especially after an impressive increase in 2007, the car-sale in Indonesia becomes significantly dazzle. Therefore Geely 19 International Business Environment II planed to only manufacture cars in Malaysia and then export cars to other ASEAN countries, which seems like a forward-looking plan in a long-term development. Finally, Geely decided to move its Malaysia CKD manufacture center to Indonesia. However, its vision of leveraging ASEAN to pursue a sale performance in all ASEAN nations has not changed. 7. 2 EU In terms of EU regulations, since Geely has acquired 100% ownership of Volvo, the Sweden‘s company, Geely is no longer an outsider of European market. According to the EU Single market concept (European Commission, 2010), a free circulation of capital, labor, goods and services between EU members is granted. Geely now have got over tariff barriers and competes as an insider. 8. Implications and Recommendations One of the strategies of Geely is to promote new energy automobile, there are two advantages for this strategy: Firstly, Geely can get powerful support from government since the development of new energy is encouraged by the government. Secondly, since new energy automobile is environmental friendly goods, it not only reduces the carbon emissions, but also decreases the expenses on routine maintenance (Bond newspaper, 2010). However, there are also drawbacks, such as the inadequate facilities. Acquiring other world famous bands is the other strategy of Geely, which facilitates the company‘s global expansion. For instance, Volvo is well-known by its safety, which could provide Geely with a competitive advantage on its brand trust. It also provides a valuable, more upscale user image. Therefore, through merger or acquisition of international well-known brands, Geely can get greater international fame and advanced technology, integrate into the world market and attract more consumers. However, certain risks should be considered when Geely acquires Volvo. The first risk is that the culture conflicts between two countries. It has been reported that one of the hindering factors is that the union of Volvo in Sweden disagrees the acquisition for their reduced 20 International Business Environment II welfare and unemployment (Gasgoo, 2009). The second risk is that the value of acquired equity. It has been said that Volvo‘s vaunted reputation for safety has been challenged by other manufacturers which can also provide automobiles with same safety standard. In this case Volvo‘s ? safe? advantage may not be as competitive as before. 9. Conclusion To sum up, this essay has analyzed the ECLIPTER factors of Geely‘s two overseas markets, Britain and Malaysia, and examined influence of the related multilateral institutions. According to this matrix analysis, legal system and income profile have the most important impact on the auto industry. For multilateral institutions, ASEAN and WTO generally promote the Geely‘s international expansion strategy, while EU regulations are less favored in its expansion. Considering both ECLIPTER factors and related multilateral institutions, it is suitable for Geely to enter developing nations to acquire market share at its initial development. But for long-term development, Geely need to pay attention to research and develop higher-end models. With the development of Geely Company and the overall auto industry, Geely‘s focus will shift from developing countries to developed countries. Currently, Geely‘s low price strategy is challenged by the legal system and income profile of developed countries. Therefore, Geely is increasing its efforts in releasing new model cars and tapping into developed countries through merger or acquisition. Geely intends to promote its brand image and enlarge its market share through these strategic moves, although it has to face the risk of culture conflicts and the uncertainty of acquisition value. 21 International Business Environment II 10. References: Azia, A. Z. (2004) Malaysia-Encouraging Saving in a Dynamic Economy [Online]. Available at: h.