West Lake Home Furnishings Ltd. free essay sample

West Lake Home Furnishings Ltd. Composed Analysis and Communication II Instructor Submitted by Section-D 2/08/2008 Date: May 30, 2007 To: Charles Bowman, CEO, West Lake Home Furnishings Ltd. , Ontario, Toronto. From Subject: Advice on whether to acknowledge the proposal of diminishing the cost of mark item to $29. 99 for a year. This report is a synopsis and investigation of current circumstance on West Lake Home Furnishings Ltd. (WLHFL) The investigation depends on the essential goal of financial matters that is benefit expansion. In light of the current pattern of customer salary and inclination it is suggested that WLHFL ought to acknowledge the proposal to lessen the unit retail cost to $29. 99. As an understudy of WIMWI, I thank you for giving chance to find out about the circumstance at WLHFL. This has shown me a ton. Official SUMMARY Whether to acknowledge the proposition of one of the retailers, to decrease the cost to $29. 99 by WLHFL, in this manner boosting the deals, must be assessed on the fundamental target of financial aspects of a firm. We will compose a custom paper test on West Lake Home Furnishings Ltd. or on the other hand any comparable subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page The principle target of the firm is to boost the benefit. So as to accomplish this at retail cost of $29. 9, amount of deals should increment to a generous level. The current circumstance at Canada, higher discretionary cashflow with Boomer populace and marked down value prompts more popularity of amount are agreeable to higher amount of deals. The proposition guarantees the necessary amount of deals. Henceforth, tolerating the proposition is suggested. Word Count: 107 Table of substance SITUATION ANALYSIS.. 1 THE PROBLEM STATEMENT†¦. Alternatives 2 CRITERIA FOR EVALUATION 3 EVALUATION OF OPTIONS.. 3 RECOMMENDATION. 6 ACTION PLAN.. Show 1†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. I EXHIBIT-2†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚ ¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.. ii EXHIBIT-3†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. ii EXHIBIT-4†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦. iii SITUATION ANALYSIS Outlook of Lighting and light installations industry in Canada The market for Lighting and light apparatuses in Canada hushes up serious. There is huge number of firms having little piece of the pie. Henceforth, this market can be considered as a Monopolistic rivalry. Item separation empowers West Lake Home Furnishings Ltd. WLHFL) to rival different firms in three territories: item quality, cost and advertising. Value assumes a significant job To affect value, the vast majority of the or ganizations have redistributed creation to Asia, particularly China. There are two new participants in 2006, suggests that still in the market there is degree for winning. Value assumes a significant job. It is reflected by normal costs for home outfitting things had tumbled down during 2002 to 2006 yet deals had developed at 6. 1% of exacerbated normal development rate. Customers in Canada Consumers in Canada are at the Esteem and Esthetic needs level (see Exhibit 1). Because of which buys from enormous â€Å"big-box† retailers get disparaged. This makes huge retailers in a deliberately significant situation for the maker like WLHFL. Huge pattern which is at advantage for the business is the Baby Boomer; they are presently having higher discretionary cashflow and interest for home goods. Show 2 recommends that Boomers’ acquiring will top in 2015 for the Early Boomers (conceived from 1945 to 1954) at $90,000 per family, and in 2025 for the Late Boomers (conceived from 1955 through 1964) at $106,000. Current circumstance of WLHFL Sales Boost Thinking about the proposition of one of the best three discount clients, Sales support is evident as WLHFL will get the noticeable rack space. Be that as it may, we have to exchange off between boosting deals and lessening retail cost of mark item for all organizations. Target of the firm The principle goal ought to be augmenting the benefit. To augment the benefit, WLHFL should set a cost and amount where the negligible income rises to the minimal expense . The display 3 shows the chart at the yield and cost in since quite a while ago run for a firm in Monopolistic rivalry. Significant block The significant obstruction in the cost augmentations are higher stock as much as $1. 6 million, increment up to 20% in Sales, General, Administrative costs (SGAE) and increment up to 150% in Shipping and Warehouse. Issue Statement Whether WLHFL ought to acknowledge the proposition of diminishing the retail cost of a mark line of brightening lights from $69. 99 to $29. 99 for a time of one year? Alternatives 1. Acknowledge the proposition to diminish the retail cost to $29. 99. 2. Reject the proposition to diminish the retail cost to $29. 99. Standards for Evaluation 1. Benefit augmentation of WLHFL This is the essential model as the ramifications on the conduct of the WLHFL can be sensibly precise and maintain a strategic distance from pointless investigative ramifications. 2. Impact on Large Chain Retailer’s relationship After assessing the essential rule, assessing this basis will have a drawn out impact on business of WLHFL. 3. Impact on Cash streams of WLHFL for the year 2007 This is a vital model yet can be viewed as simply subsequent to assessing the Retailers’ reaction to the adjustment in unit retail deal cost. Assessment of Options 1. Acknowledge the proposition to decrease the retail cost to $29. 9. 1. Benefit expansion of WLHFL As appeared in the display 3, to accomplish the benefit boost peripheral income ought to be equivalent to minimal expense. However, because of absence of complete data about the absolute interest in Canada for lighting and light installations, a large portion of the estimations are approximated. The situation I proposes that ther e is significant increment in the net income and henceforth benefit amplification is accomplished. 2. Impact on Large chain Retailer’s relationship By tolerating the offer, the Retailer who has proposed the offer will keep on working with us. Customers for the most part favor huge retail affixes to buy Home outfitting items, this move will guarantee that we stay in the business with great size of piece of the pie. The scaled down value data to different retailers just as the purchaser will reach in a matter of seconds. What's more, subsequently WLHFL will be compelled to decrease the retail cost for the wholesalers as well as for customers, who buy at retail location as well as by means of web. This thus will have solid positive effect on Cash stream. 3. Impact on Cash stream of WLHFL for the year 2007 Taking a gander at show 4, the income of the organization with tolerating the offer can bring about two situations. One, in which the business develops as envisioned and second business develops at decreased foreseen rate. These are appeared as Scenario I and Scenario II separately. It has been seen that Scenario II prompts misfortune. Yet, there is a motivating force to think about the Scenario I. The high discretionary cashflow with Boomer populace and decrease in cost builds interest for the item guarantees that Scenario I is more plausible than II. 2. Reject the proposal to lessen the retail value t $29. 99. . Benefit amplification of WLHFL By dismissing the offer, at present creation level of WLHFL isn't at the benefit augmentation level. That is still there is a chance of selling more items and amplifying benefit. There are two new participants in 2006 which are explicitly concentrating on this chance. As opposed to, they get the chance, WLHFL should snatch the chance. 1. Impac t on Large chain Retailer’s relationship Retailer who made the proposition will be hesitant to give better retire space thus do different retailers, as the volumes gave by WLHFL are not high. Because of this, there is less chance of coming to the consumer’s mind. Henceforth, there isn't expectation of development in deal in long haul. Indeed, even there is a likelihood that the retailer can buy straightforwardly from Chinese producer which can be profited at less expensive cost. Opportunity cost is high, and henceforth dismissal to offer isn't suggested. 3. Impact on income of WLHFL for the year 2007 If the WLHFL develops at normal 10%, at that point there is certain income. As retailers won't offer the better rack space, it is hard to achieve. Additionally, because of new participants or potentially retailers themselves buys legitimately from Chinese maker will power to decrease the cost. At this creation level, decrease in value implies negative income. Suggestion Evaluating the alternatives recommends tolerating the proposition of decreasing the retail cost of a mark line of brightening lights from $69. 99 to $29. 99 for a time of one year. Activity Plan †¢Communicate to the retailer about the acknowledgment of offer. †¢Communicate to different retailers about the decrease in cost and haggle on increasing better rack space, lesser edge and more volume. Keep the working capital prepared, to deal with the high stock level. †¢Prepare an anticipated creation amount and organize the assets as needs be. Word check: 1098 Exhibit 1: Different stages in need pecking order. Adjusted from Maslow’s Hierarchy Needs. Display 2: Boomers have earned more at each age than earlier ages Source: http://www. mckinsey. c om/mgi/distributions/Impact_Aging_Baby_Boomers/slideshow/slideshow_2. asp Exhibit 3: Output and Price over the long haul for Monopolistic Competition. Source: Cowell, F A. (Dec. 2004). Microeconomics: Prin

Mean Girls Movie Review free essay sample

This film is one of the better high schooler comedies I have viewed. Cady Heron (Lindsay Lohan) is a 15-year-old young lady who is going to secondary school just because, in the wake of being self-taught for as long as she can remember. Cady’s first companions are Janis Ian and Damien, school pariahs. Janis and Damien caution Cady about the Plastics, the vainglorious mainstream young ladies comprising of Regina George (Rachel McAdams), Gretchen Weiners (Lacey Chabert), and Karen Smith (Amanda Seyfried). Cady is then welcomed to sit at the Plastic’s hallowed table where she is welcome to join their club and Cady’s companions support it so they can find and control the plastics. Janis, Damien and Cady at that point think of an arrangement to demolish Regina George’s (The â€Å"Queen Bee†) life. Lindsay Lohan plays Cady, the fundamental character in Mean Girls. Lindsay played her character gloriously in this film, and her look fit the character she was playing. We will compose a custom article test on Mean Girls Movie Review or on the other hand any comparative subject explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page All the on-screen characters in this film were exceptionally cliché, for instance, all the plastics were gorgeous and thin though the ‘girls who eat their feelings’ are generally not as appealing and overweight. The setting on this film wasn’t that tremendous, however it should appear as though a normal secondary school so it fit it very well. The camera work utilized in this film was shrewd; they shot from great points and moved around the set well. The outfits in this film were likewise cliché. For instance, the plastics could just wear certain things of apparel on specific days and consistently wore tight tops and short skirts. The content of this film was the most significant element as it was conspicuously ridiculing young inner circles and had bunches of mocking amusingness. I completely delighted in this film and would give it a rating of 8. 5/10. I would prescribe this film to individuals who appreciate films with a very comedic content and high school subjects. My solitary admonition is that is exceptionally politically off base, it ridicules subjects, for example, homophobia, prejudice and oppresses overweight individuals.

World War II and the Holocaust Assignment Example | Topics and Well Written Essays - 500 words

World War II and the Holocaust - Assignment Example ine limitations and conditions put upon them as the repayments and different punishments, the way that Adolf Hitler considered Jews and the Austrians as the primary specialist and factor of tenderizing about thrashing to Germans in the First World War sow the seeds of insidiousness and scorn inside. At first when Adolf Hitler and Nazi gathering came to control, they professed to target reestablishing the pride, respect and intensity of the Germans, yet the endeavor of the Jews under an officially affirmed program of annihilation for the sake of Holocaust made ruin and ran counter the at first put forward standards and tenets under the flag of National Socialist capacity and order they had gotten. Notable just as social components were joined into the announcement and activities against the Jews. On the notable front, they were being held as the liable party for having achieved disgrace and destruction upon the Germans in the First War, on the social and cultural front, the Jews were being named as the second rate race that with their quality realized defeat upon different clans and social orders. Considering the Aryans as the better clan drove than the formation of the idea of disdain for other people (Blain, 2009, 79). An extreme sentiment of ethnocentric character won. The result and the future possibility were horrendous to the point that it prompted the express scorn and obliteration of the Jews by the German Nazi gathering. They were to be annihilated advance astute and the gagging was so finished they their writing, their legislative word related posts, their accomplishments, their personality everything was evacuated step shrewd. Officially affirmed control communities and Gas Chambers were presented (Breitman, 2013). Assigned posts of Ministry of Propaganda and spread of scorn against Jews were officially settled. Procedures were being formulated in the early periods of system strengthening; formal activities happened towards the beginning of the Second World War. Before the Second's over World War, the idea of

Marketing Mix Dell

promoting opporunities and MARKETING MIX ASSIGNMENT LENOVO VS DELL BRANDS: Lenovo:The organization was established in 1984 by a gathering of eleven architects, headed by Liu Chuanzhi, in Beijing. This organization had become the greatest PC maker of household and appropriated outsider items through its discount business. Today,these two organizations lenovo and IBM are joined under the Lenovo name. With Lenovo's milestone securing of IBM's Personal Computing Division in May 2005, the new Lenovo is a pioneer in the worldwide PC market and items serving undertakings and buyers the world over. Dell:Dell Computer was established as PC's Limited in 1984 by college understudy Michael Dell. The organization was effective to the point that inside two years PC's Limited had appropriation workplaces in Europe, and changed it's linguistically off base name to Dell Computer Corporation. Selling gathered PCs from his residence room, By 1991, seven years in the wake of selling it's first PC, Dell Computer Corporation was recorded in the Fortune 500. Dell was one of the principal organizations to offer PCs for mail request through the Internet. The Dell Coupon program made numerous Internet models less expensive than different brands, and keeps on being mainstream right up 'til the present time. MARKET SEGMENTS From landing page of Lenovo , we can see, there are two fundamental piece of his market portions : Professional-evaluation and Lifestyle. Proficient evaluation like server PC , the top-level work area and workstations. These items consistently make for the expert staff or in-your-face players (hot game players). They are pricey , in excess of fifteen thousands RMB. Be that as it may, ways of life are less expensive and shut to our wallet . You can just compensation around five thousands RMB. To dell, they are partitioned into four levels. For home. For little and medium business For open area and For huge endeavor. So we can picked the correct level that is ideal for us. From previously mentioned, we can see Dell is more refinement than lenovo thus helpful that picked we need from their landing page. Lenovo's PCs on the fundamental preferred position reflected in the cost for China's national conditions, yet Dell's PCs principle advantage is customized for every shopper to redo their PCs. DELL is basically immediate web based advertising, so he spared a ton of center expense in the connections, so if a similar value DELL is better than the Lenovo’s . Yet, Lenovo is the state-claimed brand, he has the town level vendors , so guarantee is increasingly helpful . Despite the fact that dell and his comparative items in the significant expense, however he has little vendors, and just at the common level can guarantee. Conveyance: Both of them are worldwide global enterprises. They work on the planet, items are sold in all nations. Lenovo is headquartered in New York, Purchase. Two primary tasks place set up in Beijing and North Carolina. The business system of Lenovo's all through the world. Lenovo has in excess of 19,000 representatives on the planet. Lenovo,the biggest IT provider of China, is making moves to combine its appropriation channels across the country to smooth out its deals in retail divisions and flash gainfulness. Dell has 13 markets in the area to do direct request business at present. Counting Australia, Brunei, China, Hong Kong, India, Japan, Korea, Macau, Malaysia, New Zealand, Singapore, Taiwan and Thailand. Dell's new plant in Xiamen, is the subsequent creation base in China. It is the fifth biggest market for Dell on the planet and the quickest developing markets business advancement. Advancement: Commercial work areas are probably going to be the foundation of the global market Lenovo race, and China is the biggest part of â€Å"experimental field. † Lenovo has operators through the dispersion to the areas. Through expanded the impact of brand to urban communities to open up new markets. The achievement of Dell's immediate model is that the fundamental components: first, quick reaction, on-request production,Powerful request preparing framework and creation framework; Second, incredible information handling capacities and propelled data the board innovations; Third, the fantastic client support, solid call place administrations; Fourth, a solid and effective gracefully chain; s Fifth, minimal effort and value wars. Ends: Lenovo's corporate culture is individuals arranged. Lenovo accepts that ability is the improvement of the profitable powers. In this way, the affiliation proposed for every worker to give equivalent improvement openings. Workers and business are associated and commonly strengthening . Dell's corporate culture, summarized by the organization as â€Å"Dell soul†, which depicts how Dell is a sort of organization, it is the Dell administration implicit rules for clients around the globe, it in the long run turned into Dell's â€Å"winning culture† premise. Distinction: Lenovo is the method of appropriation . Dell is the immediate model. Lenovo's center thought: the quest for singular workers into long haul improvement into the undertaking. Dell's center capabilities: No immediate deals, direct deals model depends on minimal effort working framework for parts flexibly and get together of the execution of limit. Both the Lenovo or Dell are gazing at one another firmly, while Lenovo is lingering behind Dell now. Plainly, Dell and Lenovo are the genuine heart of the contenders of the opposite side. Lenovo is the main of Asia-Pacific area, while the district's development and improvement potential can not be overlooked by Dell, dell is likewise center around the worldwide market. Lenovo cause Dell to feel increasingly more weight . â€â€â€â€â€â€â€â€ [pic]

Independent Work No1 essays

Autonomous Work No1 papers The one site that I am resolute about visiting consistently is the computer game production Next Generation's site, situated at next-generation.com. It is, the thing that I accept, to be the most extensive site dedicated to video games, both PC and comfort, their turn of events, and up to the moment news concerning discharge dates, organization mergers/buyouts, and historic innovation. People to come, the magazine and the site, are the two offshoots of Imagine Media. Cutting edge's site is refreshed twice every day, six days per week (Monday through Friday) barring occasions. The principal update of the day is at 10:00 a.m. with the subsequent update happening at 7:00 p.m. pacific. The landing page consistently shows the spread to the most current issue of Next Generation, a couple of patrons, a connect to the online website, and in the present case, a touch of technical support for their most present giveaway demo CD-ROMs. In the event that an alternative isn't picked on the page inside ten seconds, it will consequently stack the present most current news refreshes. When associated with the present day's news, there is a choice accessible to permit to survey the updates on the previous week, and a couple thumbnailed articles that might be specifically noteworthy to guests of the site. The most huge reports are joined by a thumbnail, situated close to the highest point of the page. Some contain connections to downloadable pictures and films of games or potentially meetings. To the upper left of the page is a somewhat broad record. The accessible alternatives in the file are as per the following: Sneak peaks will give the watcher connects to Next Generation's inclusion of up and coming works in progress. This zone will likewise permit players to see filed sneak peaks. Surveys will permit the watcher access to NGO's (Next Generation Online) most recent and documented audits of discharged games for any framework. Stockwatch gives the watcher state-of-the-art status on game related stock. This does n ... <!

Theres a First Time for Everything My First Week in the Classroom

Theres a First Time for Everything My First Week in the Classroom They are big, bad, and scary; they are loud and all-knowing and ready for battle. They are middle-schoolers. About three weeks ago, I began my early field experience as a student teacher, and boy has it been wild. Gif from Giphy.com I was placed at Countryside School. Each Tuesday, I make the 15-minute drive up Kirby to observe a seventh- and eighth-grade social science classroom. Before I get into my experience thus far, let me give a bit of background on Countryside itself. Countryside is a private K-8 school located in Champaign. There are about 60 students per grade level, which makes for small class sizes. The teachers focus on hands-on learning and project-based learning.  And the best part of the school? The students, of course! When I say these students want to learn, you better believe it. Of all the middle schoolers Ive seen, these kids, above all, want to be more informed. They focus on current events, politics, and ways to better the world we live in. They truly are wonderful. Photo from https://www.countrysideschool.org/page.cfm?p=538 My first week at Countryside was intimidating. It was my first time in a field placement, and I had to quickly learn the ropes. Luckily, my cooperating teacher (the teacher whose classroom I am observing in) is helpful, patient, and loves teaching. I have begun participating in small group activities with the students and am working up to teaching a few lessons myself. If I had to give advice to anyone looking to enter the College of Education, I would tell them to absolutely give education a try. Even if there is the smallest sliver of interestâ€"do it. Being in the classroom will only reinforce your love for teaching and all of the reasons that drove you to teaching in the first place. Rachel Class of 2020 I am studying Middle Grades Education with concentrations in Social Sciences and Literacy in the College of Education. Although I now reside in Champaign, I am originally from Vernon Hills, a Northwest suburb of Chicago.

Big Data and Supply Chain Management Essay

Big Data and Supply Chain Management Essay Introduction Big data has become one of the most important aspects of supply chain management. The concept of big data refers to the massive data sets that are generated when millions of individual activities are tracked. These data sets are processed to yield insights that help inform managerial decision-making. Supply chains in particular have leveraged big data because companies have been able to develop technology to not only capture hundreds of millions of data points, but to process them in meaningful ways to eliminate waste and promote efficiency in the supply chain systems. This paper will examine the concept of big data, how it has arisen and come to dominate supply chain management, and look at the different ways big data is transforming the supply chain function. Lastly, the paper will take a closer look at the future for big data with respect to supply chain management. As it becomes easier to gather data, and as there are diminishing returns to statistical robustness as the number of data points increases, are the competitive advantages of big data going to diminish? The Evolution of Supply Chain Management The field of logistics management was focused on controlling the flow of materials, in-process inventory and finished goods through a companys system from the time that it enters the system until the time that it leaves the system (Cooper, Lambert Pagh, 1997). As the field became more strategic in nature, it came to encompass other issues, such as sourcing materials and building in redundancy (Cooper Ellram,1993). More than simply moving things from point A to point B, the field became holistic in nature, where the quality and price of goods were factored into purchasing decisions as well as the logistics of getting those goods to the right place at the right time. Driving this change was the move towards a globalized marketplace. Globalization increased the complexity of the supply chain, adding longer transportation routes, border wait times, currency exchange, duties and tariffs, and a host of other variables that now had to be taken into consideration – logistics has rem ained important but it always viewed in context with the rest of the supply chain. Big Data The concept of big data really began to arise in the 1990s but has become increasingly important since that point. Big Data refers to the use of very large data sets to enhance managerial decision-making. The concept of big data arose as technology has developed to allow businesses to capture enormous data sets, and process them relatively easily (Boyd Crawford, 2012). Companies have long collected data at a rudimentary level. Loyalty programs and credit cards represented an evolution in the ability of companies to collect data and distill that data into consumer spending habits. This information is then made actionable by letting companies understand more about buying patterns. Big data is similar, but with a lot more data. One of the major advantages of big data is that it allows for complex problems to be solved. A modern supply chain can be exceptionally complex, and one of the important things about this complexity is that no one person can effectively make all the decisions â €“ decision-making tools are needed that can ensure not only consistent decision-making across the company but coordinated decision-making as well (Hult, Ketchen Slater, 2004). It is these coordinating mechanisms where the true power of big data lies – being able to identify things and make decisions that an entire team of humans working without big data would probably never be able to identify (Fugate, Sahin Mentzer,2005). Once big data gets to that point, a company can generate true competitive advantage. And when a company is large enough that is has a data advantage, it will be able to sustain that advantage, which is why there has been such a rush in recent years with respect to big data. As the concept was being fleshed out in academia, businesses were just starting to learn what they could do with all of the information that they were collecting – and one of the applications was to move away from marketing and use data to make decisions about the supply chain (McAfee Bryjolfsson, 2012). One of the first steps that companies needed to make was to hire data scientists – the sort of people who could process these data sets and derive useful information about them. Data scientists suddenly became popular, for their ability to take vast quantities of data, and derive actionable findings from that data (Provost Fawcett, 2013). At the heart of the drive to adopt big data is competitive advantage. Companies have invested in their data programs because they can derive significant advantage from big data under two conditions. The first is that larger companies have access to more data than smaller companies. The incremental cost of data acquisition is lower, and the companys ability to use that data in decision-making is theoretically better. The second is that even among larger companies, there are first-mover advantages to be had. This is evident in the supply chain, especially among companies that are competing on price. Using the classic example of Wal-Mart, one o f the leaders of data-driven supply chains, the company competes on offering the lowest prices, as do most of its competitors. Thus, if it can lower the cost of getting goods to its stores, it can pass those savings along to customers. There is opportunity for competitive advantage under that scenario, if cost leadership is the chosen strategy. Even when cost leadership is not the strategy, making the groundbreaking decision early puts a company in a better competitive position than its competitors (LaValle, et al, 2010). Big Data in the Supply Chain As the largest non-oil company in the world, Wal-Mart is looked to as a leader, so the fact that they were first movers on the use of big data in supply chain management has ensured that the rest of retail – and other industries as well – have followed. Some of the technologies that Wal-Mart has adopted allow the company to track its inventory from when it leaves the supplier –if not before – all the way through the logistics channel. Once Wal-Mart takes possession of the good, that good is scanned regularly through the process. The companys trucks are tracked via satellite. Stores use automatic re-ordering triggers to ensure that goods can be received as soon as they are needed. The goals of all this are to lower inventory holding costs by reducing the amount of inventory that stores have. Goods are turned over more quickly, because Wal-Mart receives them only days before it expects to sell them. Big data plays a significant role in ensuring that this pro cess can be achieved. There are a couple of key areas highlighted for big data in supply chain management. Demirkan Delen (2013) note that data, and how a company uses its data, is one of the ways it can truly differentiate from its competitors. It can be difficult to truly and consistently attract superior talent, and it can take time to move the needle on brand image, but data has become a popular means of finding competitive advantage largely because it is new, and firms in many industries are basically in a data arms race to find innovative ways to use their data to extract competitive advantage. The first is predictive analytics. Data science often focuses on using past events to predict future ones, and that is one of the main uses for big data in supply chain management. For example, if Wal-Mart in Smalltown, OH is running out of shovels at the end of February, and it takes twenty days to order new ones from China, including manufacturing and shipping times, three things can happen. The company can order a lot of shovels and ensure that they have supply. If spring comes, those shovels will sit in a warehouse until next November. They could also run out of shovels, but a late-season snow could leave demand on the table if the store lacks inventory. Modelling both weather patterns and local buying patterns can help the company to settle on demand. Even when weather is not a factor, the company can examine past purchasing patterns to set order quantities. The earlier it can set these quantities, the better response it can get from suppliers. Wal-Mart knows already what the no rmal amount of hot dogs it sells on the 4th of July, for example, so it can feed that information to its suppliers to ensure that they have those dogs at the Wal-Mart warehouse, exactly in the quantity Wal-Mart needs. Predictive analytics is used in supply chain management to take the variability out of the system as much as possible. Inventory usage is reduced, as is the potential for waste, especially with perishable goods. The chances of disappointed customers is also reduced. It is almost impossible – and certainly it is impossible for a company like Wal-Mart – to have exactly everything delivered exactly when the customer needs it. That means that there is always room for improvement. The pathway to improvement lies with bigger data sets, better analytics, and at scale even small incremental gains in the robustness of data or the ability of the company to analyze the data can yield meaningful financial gains (Waller Fawcett, 2013). But using data for something like predictive analytics – managerial decision-making, essentially – requires having good data, lots of it, and the means by which to process it. This is where larger companies enjoy scale advantages in big data. First, the technology to track events is not necessarily cheap. It can involve scanners, and certain involves large amounts of servers, routers, cloud storage – a lot of hardware. Larger companies are at an advantage in buying this hardware but they also have advantage in that they have many more data points. Wal-Mart can estimate sales because it has several years worth of sales, and can break these down by product, store, day, or even time of day. And instead of guessing for decision-making, the companys managers can look at the data and make the decision that on average delivers the greatest outcome. Data replaces decision-making heuristics when the data is sufficiently robust. Because the transference of big data relies on the Internet and communications technology infrastructure, that ICT infrastructure becomes a risk point for many companies but it also becomes a critical point of investment for companies that work with big data – how fast can the data collected on-site make its way to the decision-making tools matters in many businesses where time is of the essence in decision-making (Lu, et al, 2013). Predictive analytics has more than just value in ordering; it can help businesses to identify trends more quickly. This can be critical to advantage in some industries. Think of a fast fashion retailer – it needs to identify trends as soon as possible to get its knock-off clothes onto the market while the fashions are still fresh. Instead of anticipating, which is fraught with error, it can react to trends that have been verified with data. By understanding buying patterns and market cycles, companies can make better choices about what they make and when. This, in turn, is important to the supply chain, because companies also need to know what they need to produce their goods, and when. If there are fluctuations in availability, of if there is any variability among suppliers, then big data has the ability to point these factors out, and give the company an opportunity to deal with them proactively (Wang et al, 2016). Impact of Big Data When the concept of big data was first being elaborated, it promised major impact on business. Instead of guessing, firms would be able to make data-driven decisions that would reduce error, reduce waste and improve speed. As firms understand how to gather the data that they need, and to process it, they become more adept at this, big data has a bigger impact. Some leading firms have used the predictive powers of big data to help with their marketing. Amazon, for example, will recommend products to its customers based on what they have viewed and what they have purchased. Netflix does the same thing – and thereby encourages binge-watching of its shows. Both of these companies have become leaders in their respective businesses, and Netflix has done this specifically in the era of big data, by using that data to foster brand loyalty (Chen, Chiang Storey, 2012). If a company ends up as a first mover in big data, it will be able to gain advantage, and in many cases will make market share gains. Amazon faced a challenge from Wal-Mart a few years, ago, but has made use of big data to driver a high level of brand loyalty, while Wal-Mart fell short on its ability to use big data on the marketing side of its business. Netflix faced threat when major studios wanted to charge more for their content – so it created its own content and even more importantly used big data to improve the information architecture of its platform, allowing people to find content they want to consume. This increased the value of Netflix for many customers, thereby driving business value. Google uses data to target ads better, and charge its customers a premium. Customers are willing to pay more for a Google ad because they know that they will get more traction. So it is important that companies understand data on a conceptual level. One of the reasons that this is so important is that data today comes from a variety of different sources. This ties back to the concept of supply chain management, where the supply chain is a highly-integrated system with many parts from one end to the other. Understanding how the different variables within this system interact so that supply chain systems can be redesign in a more optimal way. Consider the way FedEx used the hub-and-spoke model before passenger airlines thought to do so. Consider how Wal-Mart designed its entire logistics network around lowering the amount of time that it takes for stores to restock. There are different approaches, but the innovations should derive from analysis of the data that identifies areas where the company might potentially perform better. Maybe sourcing goods from a certain country is no longer the lowest cost method, given how long it takes to get those goods to marke t. There are different ways of conceptualizing a supply chain, and now that companies are able to use data analytics to make those decisions, it is likely that many firms will start to restructure their supply chain (Tan et al, 2015). Total cost will become more important, but so too will overall responsiveness. Sourcing locally might provide a company with the responsiveness it needs for certain products that have higher variability in demand, for example. Future Directions While there is presently a shortage of people who have strong data analysis skills, these skills are becoming increasingly in demand, and schools are starting to train more students in the use of big data. One of the important factors here is that data has become much cheaper – big data arises because the cost of acquiring any given data point is very small, and continuing to shrink. Retailers in particular have been able to reduce their cost of data acquisition dramatically (Chen, Chiang Storey, 2012). Key to learning about the use of data is how to identify the problems that can be solved with data, how to match the data you have with the problems that you want to solve, and then developing systems to acquire the data that you do not have. At this high level of understanding, a company that thinks a good data game is in a much better position because having the right data matters just as much as knowing what to do with that data (Hazen, et al, 2014). The cloud and the Internet of Things (IoT) are driving a lot of changes in the way companies do business, and big data is playing a significant role in this restructuring of business. Zaslavsky, Perera and Georgakopoulos (n.d.) note that data is becoming a service function, with companies preparing to offer the means by which data can be acquired as a service, and the same for data analytics. We know that data is cheap to acquire, but combine that with lowering costs of processing data and there is a business model here, as well as one that focuses on using data to enhance business. The IoT will be more engaged in the data gathering process. For example, while convention supply chain data gathering might involve devices at the store level, the IoT might drill down further, to the individual level. Ovens could know how many people are cooking a frozen pizza and this information could be sold to frozen pizza makers, so that they can get a better sense of not only the performance of the ir products but of their competitors as well. This is the example a hungry person thinks up, but with more devices having some internet capability, it seems likely that type of application will emerge. Tesla is already a leader in gathering data about driving from its cars (Edelstein, 2016 Hull, 2016). Another progressive idea is that of big data benchmarking. If it is possible to buy and sell data to the point where a company can learn about the best practices at all levels for multiple companies in an industry, that would be incredibly valuable information to any firm in that industry. With the data explosion has come a rapid pace of innovation in the gathering and use of data. With this will come firms that buy and sell data, without actually gathering their own. Until now, data has largely been proprietary in nature, as a key source of sustainable competitive advantage, but as the cost of data acquisition declines, this might not be the case much longer. Secondary markets for data are already emerging and ultimately data will become commoditized – this process might take many years but it will happen and that will make for interesting analysis about the future of data , in particular the extent to which data can continue to be a driver of competitive advantage going forw ard (Ghazal et al, 2013). Finally, big data is also becoming a competitive weapon, which makes security of big data a major issue. Companies that gather and own data sets, and in particular the usable intelligence that has been gathered from those data sets, are increasingly going to be targeted with hacks. Security of big data is going to be an issue going forward. This is especially true of supply chain data, because that is powerful business intelligence. So it will be necessary, especially when using remote or cloud solutions, that data security is paid attention to, as the more that data becomes a source of competitive advantage the more at risk it will likely be. Conclusion Supply chain management had already emerged as a force in business, a holistic view of the supply chain that started with logistics but incorporated purchasing, product design and marketing as well, in order that supply chain decisions were not just based on a simply understanding of cost, but a complex one that took into account a number of different variables. Ultimately, supply chain management required significant amounts of data to be effective, and this realization occurred at just the time that managers realized they had the ability to gather, store and process data much more cheaply and easily than before. The transactional value of data grew at precisely the time that the acquisition cost declined. Data is typically used to aid in managerial decision making. Some companies have focused on the low-level decision where they seek out incremental gains on repeatable processes, knowing that those processes and other companies have sought insight that will allow them to completely transform their supply chains. Big data has become so important because the companies that are using it tend to be the market leaders. It is apparent that there is a scale value to data, which means that the largest companies, ones that have more data and lower data acquisition costs, are going to have sustainable competitive advantage. This has driven demand for data experts, such that there is a shortage of such individuals. Big data is going to continue to influence supply chain decision-making. There will be more points at which data is gathered, and the cost of processing data will continue to drop. There will still be a strong need, however, for talent that can conceptualize how that data should be used – after all, companies need to ask the right questions to get the most out of their data. If they can do that, they can sustain competitive advantage. In addition to there being an increasing ability to gather data, another reality is that many companies are going to be in the business of selling data. A company like Google sells data by proxy with its advertising, but as data becomes commoditized, the market for data will become more developed. An interesting aspect of this is that competitive benchmarking will be more common with respect to data practices. Firms will need to be careful to ensure that their proprietary data is secure so that they can maintain the competitive advantages that their data is giving them. If they can, then they can gain first mover advantage for tactics that deliver incremental gains, or the complete overhaul of a system to take advantage of something gleaned from the data. References / Works Cited Boyd, D. Crawford, K. (2012). Critical questions for big data: Provocations for a cultural, technological, and scholarly phenomenon. Information, Communication and Society. 15 (5) 662-679. Chen, H., Chiang, R. Storey, V. (2012) Business intelligence and analytics: From big data to big impact. MIS Quarterly 36 (4) 1165-1188. Cooper, M. Ellram, L. (1993). Characteristics of supply chain management and the implications for purchasing and logistics strategy. International Journal of Logistics Management 4 (2) 13-24. Cooper, M., Lambert, D., Pagh, J. (1997). Supply chain management: More than a new name for logistics. The International Journal of Logistics Management. 8 (1) 1-14. Demirkan, H. Delen, D. (2013) Leveraging the capabilities of service-oriented decision support systems: Putting analytics and big data in cloud. Decision Support Systems. 55 (2013) 412-421. Edelstein, S. (2016) Teslas autonomous-car efforts use big data no other carmaker has. Green Car Reports. Retrieved April 1, 2017 from http://www.greencarreports.com/news/1108065_teslas-autonomous-car-efforts-use-big-data-no-other-carmaker-has Fugate, B, Sahin, F. Mentzer, J. (2005) Supply chain management coordination mechanisms. University of Tennessee. https://www.researchgate.net/profile/Brian_Fugate/publication/228349679_Supply_Chain_Management_Coordination_Mechanisms/links/0c96051e3eaaa0280f000000/Supply-Chain-Management-Coordination-Mechanisms.pdf Hull, D. (2016) The Tesla advantage: 1.3 billion miles of data. Bloomberg. Retrieved April 1, 2017 from https://www.bloomberg.com/news/articles/2016-12-20/the-tesla-advantage-1-3-billion-miles-of-data Hult, G., Ketchen, D. Slater, S. (2004). Information processing, knowledge development and strategic supply chain performance. Academy of Management Journal. 47 (2) 241-253. LaValle, S., Lesser, E., Shockley, R., Hopkins, M. Kruschwitz, N. (2010). Big data, analytics and the path from insights to value. MIT Sloan Management Review. http://sloanreview.mit.edu/article/big-data-analytics-and-the-path-from-insights-to-value/ Lu, T., Guo, X., Xu, B., Zhao, L., Peng, Y., Yang, H. (2013). Next big thing in big data: The security of the ICT supply chain. IEEE Computer Society. Retrieved April 1, 2017 from http://diyhpl.us/~nmz787/pdf/Next_Big_Think_in_Big_Data__the_Security_of_the_ICT_Supply_Chain.pdf McAfee, A. Brynjolfsson, E. (2012). Big data: The management revolution. Harvard Business Review. Retrieved April 1, 2017 from http://www.rosebt.com/uploads/8/1/8/1/8181762/big_data_the_management_revolution.pdf Provost, F. Fawcett, T. (2013) Data science and its relationship to big data and data-driven decision-making. Big Data. 1 (1) 51-59. Tan, K., Zhan, Y., Ji, G., Ye, F. Chang, C. (2015) Harvesting big data to enhance supply chain innovation capabilities: An analytic infrastructure based on deduction graph. International Journal of Economics. 165 (2015) 223-233. Waller, M. Fawcett, S. (2013). Data science, predictive analytics, and big data: A revolution that will transform supply chain design and management. Journal of Business Logistics. 34 (2) 77-84. Wang, G., Gunasekaran, A., Ngai, E. Papadopoulos, T. (2016). Big data analytics in logistics and supply chain management: Certain investigations for research and applications. International Journal of Production Economics. 176 (June 2016) 98-110. Zaslavsky, A., Perera, C. Georgakopoulos, D. (no date). Sensing as a service and big data. https://arxiv.org/ftp/arxiv/papers/1301/1301.0159.pdf View or Download this full document in (.docx) format. --> Open Full Document Open full document and source list OR Order A Custom Written Essay Order a one-of-a-kind custom essay on this topic

The Presidents of Ireland 1938 Until Present

Freud s Theory Of Repression - 1558 Words

Freud’s Repression Hypothesis Freud’s theory about repression is widely studied and discussed in the psychological studies. The repression is a normal way of life as every human receives numerous limitations by civil society. In book stated as, â€Å"The organic periodicity of the sexual process has persisted, it is true, but its effect on mental sexual excitation has been almost reversed. This change is connected primarily with the diminishing importance of the olfactory stimuli by means of which the menstrual process produced sexual excitement in the mind of the male. Their function was taken over by visual stimuli, which could operate permanently, instead of intermittently like the olfactory ones.† [Freud, 19]. It’s the unconscious mind that became the basis of Freud’s theory of repression, which Freud believed to be the cause of painfully holding back some emotions or desires by people who were too afraid to acknowledge them. Repression means to secretly lock away desires in your unconscious mind, which you are too afraid to even believe that you have them. Sexual repression can be defined as a state in which an individual is prohibited to express sexual desires. It is often linked to the feelings of shame, guilt or being connected with the sexual impulses. As if the writer said, â€Å"Psychologically it is fully justified in beginning by censuring any manifestations of the sexual life of children, for there would be no prospect of curbing the sexual desires of adults if theShow MoreRelatedSigmund Freud s Theory Of Psychology1378 Words   |  6 PagesOut of all the theories that we have learned in class the one theory, I think that connects to us as humans the most would be theory 3: Psychoanalysis. I found this theory very interesting. Sigmund Freud started the study of psychoanalysis, stating that talking about how you feel is true psychoanalysis, also known as talk therapy. Back in the 1800’s, this was known as â€Å"cleaning the chimney† or â€Å"chimney sweeping†. Freud said there are three levels of the psyche, and when remembering them think ofRead MoreFreud, S. on the Theory of Sexuality from his article The Transformations of Puberty in Three Essay on the Theory of Sexuality and other works1519 Words   |  7 PagesSigmund Freuds Three Essays on the Theory of Sexuality, written in 1905, attempted to trace the course of the development of the sexual instinct in human beings from infancy to maturity. This instinct is not simply an animal instinct but is specific to both human culture and the form of conscious and unconscious life we live within it. For Freud sexuality is infinitely complicated and far-reaching in its effects and forms the basis of self-identity and interactions. His Third Essay discusses theRead MoreBiography Of Sigismund Schlomo Freud s The Interpretation Of Dreams 1435 Words   |  6 PagesSchlomo Freud was an Austrian born neurologist, more widely known as Sigmund Freud and often re garded as the father of psychoanalysis. Possibly his most notable work , psychoanalysis , or ‘’the talking cure’’ as it is now known, was developed to help the mentally ill through dream analysis .One of his earliest influences was the French doctor , Jean Charcot, who employed hypnosis in treating his patients’ hysteria. Unlike Charcot, who was trying to cure those who suffered from hysteria, Freud was engrossedRead MoreSigmund Freud s Five Lectures On Psychoanalysis 1675 Words   |  7 Pagesâ€Å"Five Lectures on Psychoanalysis,† he introduces theories regarding repressed memories as a source for mental disturbances and methods of retrieving these memories. Freud introduces techniques such as dream interpretation, word association, and hypnosis as methods for treating symptoms of mental disturbances; it is for these discoveries that Sigmund Freud is considered the father of psychoanalysis. According to neuropsychologist Paul Broks, †Å"Freud might also be considered one of the founders of neuropsychology†Read MorePsychoanalytic Theory According to Freud and Adler1406 Words   |  6 Pagesï » ¿Psychoanalytic Theory According to Freud and Adler Introduction The field of psychology has produced a variety of influential theories. The major schools of thought in the field have distinct philosophical and empirical foundations which have shaped their goals as well as their methods. Although no particular school of thought has given us an exhaustive understanding of human psychology, each has produced ideas that are useful for understanding particular areas of it. The modern period of psychologyRead MoreA Synopsis Of Sigmund Freud775 Words   |  4 PagesA Synopsis of Sigmund Freud The Theorist Sigmund Freud was born, May 6, 1856, and died 23 September, 1939. He was beyond a doubt one of the founding fathers of modern psychology. Sigmund Freud examined the human mind more in depth than anyone who became before him. His contributions to psychology are immeasurable. He was one of the most influential people throughout the twentieth century. His theories, and research have influenced not only psychology, but many other areas of culture, including theRead MoreSigmund Freud s Theories About Psychoanalysis And The Unconscious Mind1003 Words   |  5 PagesPsychology, 5th Block Sigmund Freud s Theories about Psychoanalysis and the Unconscious Mind Sigmund Freud was well known for his theories on psychoanalysis, and it was used to help understand the unconscious mind better. In Freud s lifetime, he grew to be a very influential person of the twentieth century. The western society still uses words that he introduced in his time, some are libido, repression, denial, and neurotic. He was the founding father of the theory of psychoanalysis, which explainsRead MoreSigmund Freud. Briana Gates. Mr. Wiles. Psyc 43101-01:1611 Words   |  7 Pages Sigmund Freud Briana Gates Mr. Wiles PSYC 43101-01: History and Systems of Psychology February 25, 2017 On May 6, 1856, a baby by the name of Sigmund Freud was born, in a what is now known as the Czech Republic (Schultz Schultz, 2012). After moving around a bit, Freud eventually settled in Vienna, and spent most his life there. It is without question that Sigmund Freud is a well-known name, and that he can be considered the father of what is known as psychoanalysis, seeing as how heRead MoreSigmund Freud s Influence On Psychology751 Words   |  4 PagesSigmund Freud was born, May 6, 1856, and died 23 September, 1939. He was beyond a doubt one of the founding fathers of modern psychology. Sigmund Freud examined the human mind more in depth than anyone before him. His contributions to psychology are immeasurable. He was very influential throughout the twentieth century. His theories, and research have influenced not only psychology, but many other areas of culture, including the way people raise their children even today. Freud influenced languageRead MoreThe Oedipus And Electra Complexes : The Father Of Psychoanalysis945 Words   |  4 PagesSigmund Freud was a successful Neurologist and became known as the father of Psychoanalysis. In this essay, I will convey my views on Freud’s credibility and his failed claims of the Oedipus and Electra complexes, as well as his achievement in fathering the Psychological and Psychotherapeutic theories of Psychoanalysis. Consequently, with all of the controversy stemming from the Oedipus and Electra complexes, Freud had many problems with other individual’s beliefs that were against his claims and

A Perceptual Study Of Girls - 825 Words

A Perceptual Study of Girls Purpose of the Study Education has a significant value for all students, boys and girls are valued as equal. This study is an insight on how girl’s education, economical status, and cultural are valued differently in South Kashmir, India. Girls are faced with several challenges and their education is inadequate, due to attendance rate, teacher shortage, and improper curriculum. The young ladies are faced with additional hardships at home; poor living condition and no monies. The enrollment population of girls are lower than boys. Education is supposed to be exposed to all students, but in some cases, it is not. (Ahmad Gul Khan, 2015) Education has a deeper meaning for girls in different countries, because girls have to work extra hard for their education. They are confronted daily with gender issues, and girls become disadvantaged when the gender gets mix with other shortcoming like poverty, scheduled tribes, minorities, or disability. How people perceived education in these countries will impac t the young ladies future. Girl’s education in India, especially in rural areas is one of the main concerns for all educators involved. Ahmad Gul and Khan stated â€Å"that educating a girl is equal to educate a whole family†, â€Å"but educate a man is equal to an individual, but educate a woman, you educate a nation†. The purpose of this study is to provide information, perception, and data on improvement of girl’s education in South Kashmir. (Ahmad Gul Khan,Show MoreRelatedA Wide Age Range Of Kids779 Words   |  4 PagesAt the Centre 4 girls, children aged 5-11 sit at the table and prepare for the announcement of the art of project of the day. Although Administration and Instructors put forth an effort to maintain a disciplined enrichment after school Centre, I have personally witnessed numerous of times where that particular goal was not obtained. The biggest issue with the Centre is that they fail to properly separate and teach children according to their mental and motor capabilities. Integrating a wide age rangeRead MoreThe Assessment Methods Used By Speech Language Pathologists1390 Words   |  6 Pages A study by Skahan, Watson Lof (2007) examined the assessment methods used by speech-language pathologists (SLPs) when assessing children with suspected speech sound disorders (SSD). Through a national survey, the study also examined the assessment of non-native English speakers and the length of the assessment process (Skahan, Watson Lof, 2007). The study was pursued due to a lack of research regarding the assessment methods used by SLPs to identify children with SSD. Previous research byRead MoreThe Importance Of Robust Vocabulary Instruction On Children958 Words   |  4 PagesIntroduction: This study had more than one purpose. The first purpose was to observe the outcomes of robust vocabulary instruction on children who were determined to have below average vocabulary skills. The children’s level of vocabulary was determined by a standardized test of vocabulary. The second purpose was to observe how African American children retain novel vocabulary words and what type of book influences that. The literature review for this study covers robust vocabulary instructionRead MoreLifespan Development1516 Words   |  7 Pagespsychology is the study of how human beings age and transform throughout the eight major stages of life. This paper will focus on the physical, cognitive, social, moral, and personality development of individuals found in stage two, (early childhood 1-6 year olds). Through exploring, and examining the countless influences that affect their growth development. 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Depression Can Mean Several Different Things. It Can Mean

Depression can mean several different things. It can mean normal depression, such as loss, conflict, trauma, or the disruption of normal life balance. It can be a symptom of a physical illness, or a side effect of medication. It can also be based on neurochemical abnormalities (Karren, Smith, Gordon, 2014, p. 181-182). Depression as an illness is not a normal reaction, but it can occur even without a clear reason (Karren, Smith, Gordon, 2014, p. 182). A person who is depressed feels that the present conditions and the future possibilities are intolerable (Karren, Smith, Gordon, 2014, p. 182). The elusiveness of depression makes it difficult to define: it s not just one single condition with a simple cause (Karren, Smith, †¦show more content†¦Breyer (n.d.) explains that though there are often the more obvious signs of depression, like feelings of sadness, hopelessness, and anxiety, depression can also cause unexplained physical symptoms. Headaches and migraines are said to be fairly common in people with depression. The relationship between depression and migraines is especially close (Breyer, n.d.). One study found that over a two year period, a person with a history of major depression was three times more likely than average to have a first migraine attack, and a person with a history of migraine was five times more likely than average to have a first episode of depression. (Breyer, n.d.). Breyer (n.d.) also went on to explain that back pain may get worse if you become depressed. Stating that in a study from the University of Alberta that followed a random sample of a large number of adults without neck and low back pain and found that people who suffer from depression are four times as likely to develop intense or disabling neck and low back pain than those who are not depressed (Breyer, n.d.). Some other physical symptoms of depression that Breyer (n.d.) list are chest pain, digestive problems, exhaustion and fatigue, sleep disturbances, and c hanges in appetite or weight gain. You should seek help for the symptoms of depression, emotional or physical, if they are affecting your life in such a way that it is causing difficulties in relationships, work issues, or you are having thoughts of suicideShow MoreRelatedSymptoms And Symptoms Of Depression1197 Words   |  5 PagesEtiology of depression Depression can be defined as a typical mental issue that give discouraged disposition, less interest or delight, diminished energy levels, sentiments of blame or low self-esteem, disturbed appetite or sleep, and poor focus in daily life matters. Symptoms of anxiety and insomnia are closely associated with term depression. Depression can be categorised as â€Å" Mental illness† because it severely affects the state of human’s mind and propose hurdles and obstacles in daily lifeRead MoreEtiology Of Depression And Depression1109 Words   |  5 Pages ETIOLOGY OF DEPRESSION Etiology of depression Depression can be defined as a typical mental issue that give discouraged disposition, less interest or delight, diminished energy levels, sentiments of blame or low self-esteem, disturbed appetite or sleep, and poor focus in daily life matters. Symptoms of anxiety and insomnia are closely associated with term depression. Depression can be categorized as â€Å" Mental illness† because it severely affects the state of human’s mind and propose hurdles and obstaclesRead MoreThe Problem Of Depression By Laura Mcbride Essay1660 Words   |  7 PagesDepression is a mental disorder that affects millions of people worldwide. When people are depressed they feel down and lose interest in daily activities. It can cause many physical and mental health disorders such as cardiovascular problems and social disorders, for a couple examples. There are many different kinds of medications and therapies used to treat people with depression.In the book We Are Called To Rise by Laura McBri de, three individuals lives were brought together by trauma and by coincidenceRead MoreSymptoms And Symptoms Of Depression1340 Words   |  6 Pageslot of different factors that can contribute to one’s depression. Such as, biological, psychological and sociocultural. These factors include emotional symptoms, cognitive symptoms, behavior symptoms, somatic symptoms, and impairment in social and occupational functioning. So, what is depression? Everybody experiences times in their life with feeling blue or sad. Depression, however is a medical condition to where the person feels a stronger sadness for a lot longer than normal. Depression can be mildRead MoreMajor Depressive Disorder741 Words   |  3 Pageslife. Depression can be caused by many things such as illness, abuse, a lack of serotonin in your brain, or countless other things. An article written in the New York Times entitled â€Å"Major Depression†, stated that depression is caused by a chemical imbalance in your brain due to stress, problems with your genes, or sadness. But it’s more likely a nice cocktail of all of those things give or take a few instead of just one of those factors. And no matter what your age you can develop depression whetherRead MoreBipolar Depression : A Difficult And Diverse Mood Disorder1258 Words   |  6 Pagesmanic, hypomanic, and mixed episodes. Aretaeus of Cappadocia had been the first to practice and have the best information on bipolar depression in the medical field during the 1st Century in Greece. His notes between mania and depression had been overlooked for a very long time. Greeks and Romans were responsible for the terms mania and melancholia, which now mean manic and depressive. The Greeks had also even revealed that using lithium salt while taking a bath could calm manic patients and liftRead Mo reThe Problem Of Adolescent Depression1631 Words   |  7 Pages Adolescent Depression Depression a word we’re familiar with especially when it comes to adults, we know adults get depress and we understand the reasons, with the high demands in life it’s not uncommon to get lost in the shuffle. Depression in adult is something we have known for many years, but what has surprised many of us is that adolescents also get depressed. I myself still don’t fully understand the reasons why or how this happens. I see it very often adolescentRead MoreDiagnosis And Management Of Depressive Disorder Essay1451 Words   |  6 Pagesof major depression (348).† This is evidence that a systematic screening is needed for screening of patients that have a family physician for major depression. There are several types of questionnaires used for screening of depression. One of the screening tools used to identify severities of depression is called the Patient Health Questionnaire 9 otherwise called the PHQ-9. According to Hinz et al (2016), â€Å"the PHQ-9 is a screening instrument with 9 items, developed to measure depression. For eachRead MorePaper1263 Words   |  6 Pagesin association with others. Therefore, the process of interaction between human beings and their surrounding formed culture. Furthermore, the shaped culture for a long time makes up for people’ s cognizes and tradition. It means, different regions and countries shape different cultures that constitute normal behavior of human beings. Today, as a melting pot, the world turns into a multicultural society. With the development of society and technology, people have more opportunity to meet othersRead MoreDepression : Symptoms And Treatment Essay1592 Words   |  7 PagesWhat is Depression? Depression is a condition in which a person feels discouraged, sad, hopeless, unmotivated, or disinterested in life in general (Depression II). Depression is a serious mental illness that does the aforementioned as well as much more. When a person is depressed, it can inter fere with daily and normal functioning as well as can cause pain for the person with it and those around them, and this is what doctors call ‘Clinical Depression’. Depression is more than just a simple sadness;

United States Cancer Society Free Essays

The American Cancer Society is the nationwide community-based voluntary health organization dedicated to eliminating cancer as a major health problem by preventing cancer, saving lives, and diminishing suffering from cancer, through research, education, advocacy, and service. The Society is headquartered in Atlanta, Georgia, with state Divisions and more than 3,400 local Units. The Society is the largest source of private, nonprofit cancer research funds in the United States. We will write a custom essay sample on United States Cancer Society or any similar topic only for you Order Now The Society’s prevention programs focus on tobacco control, sun protection, diet and nutrition, comprehensive school health education, early detection, and treatment. A variety of service and rehabilitation programs are available to patients and their families. Through its advocacy program, the Society educates policy makers about cancer and how it affects the individuals and families they represent. For more information contact the American Cancer Society at 1-800-ACS-2345 or visit www.cancer.org. The American Cancer Society is the nationwide community-based voluntary health organization dedicated to eliminating cancer as a major health problem by preventing cancer, saving lives, and diminishing suffering from cancer, through research, education, advocacy, and service. The American Cancer Society’s international mission concentrates on capacity building in developing cancer societies and on collaboration with other cancer-related organizations throughout the world in carrying out the strategic directions of the American Cancer Society In 1947 the American Cancer Society also began its public education campaign about the signs and symptoms of cancer. They were termed â€Å"Cancer’s Danger Signals†. The original 7 danger signals were: 2. A lump or thickening in the breast or elsewhere. 5. Persistent indigestion or difficult swallowing. 7. Any change in normal bowel habits. Ten years later, the order was rearranged putting the â€Å"unusual bleeding or discharge† in the first place. The signals were retitled and reworded slightly through the years, until the wording was changed in 1969 to the acronym CAUTION. The first letter of each sentence was lined up to spell CAUTION. Thickening or lump in the breast or elsewhere. Indigestion or difficulty in swallowing. The warning signals remained as above until their use was discontinued in the early 1980’s. Some of the Society’s patient service programs include: Transportation: Trained volunteers drive patients to and from treatment. This program is called Road to Recovery in some areas. Reach to Recovery: Trained volunteers who are breast cancer survivors visit women who have been recently diagnosed with breast cancer. The volunteers serve as positive role models, talk with women about their feelings and concerns, and provide written materials about breast cancer and related subjects. â€Å"TLC† is a â€Å"magalog† designed to provide information and special products, such as wigs, swimwear, turbans, hats, bras, and breast prostheses. Look Good†¦Feel Better: In partnership with the Cosmetic, Toiletry and Fragrance Association Foundation and the National Cosmetology Association, this free public service program is designed to teach women with cancer beauty techniques to help restore their appearance and self-image during chemotherapy and radiation treatment. Man to Man: This group program provides information about prostate cancer and related issues to men with prostate cancer and, in some areas, their spouse or significant other. Children’s Camps: In some areas, the Society sponsors camps for children who have, or have had, cancer. These camps are equipped to handle the special needs of children undergoing treatment. Hope Lodge: Temporary accommodations are provided in some areas to cancer patients during their treatment. I Can Cope: This patient and family cancer education program consists of a series of classes. Doctors, nurses, social workers, and community representatives provide information about cancer diagnosis and treatment, as well as assistance in coping with the physical and emotional challenges of a cancer diagnosis. How to cite United States Cancer Society, Papers

United States Cancer Society Free Essays

The American Cancer Society is the nationwide community-based voluntary health organization dedicated to eliminating cancer as a major health problem by preventing cancer, saving lives, and diminishing suffering from cancer, through research, education, advocacy, and service. The Society is headquartered in Atlanta, Georgia, with state Divisions and more than 3,400 local Units. The Society is the largest source of private, nonprofit cancer research funds in the United States. We will write a custom essay sample on United States Cancer Society or any similar topic only for you Order Now The Society’s prevention programs focus on tobacco control, sun protection, diet and nutrition, comprehensive school health education, early detection, and treatment. A variety of service and rehabilitation programs are available to patients and their families. Through its advocacy program, the Society educates policy makers about cancer and how it affects the individuals and families they represent. For more information contact the American Cancer Society at 1-800-ACS-2345 or visit www.cancer.org. The American Cancer Society is the nationwide community-based voluntary health organization dedicated to eliminating cancer as a major health problem by preventing cancer, saving lives, and diminishing suffering from cancer, through research, education, advocacy, and service. The American Cancer Society’s international mission concentrates on capacity building in developing cancer societies and on collaboration with other cancer-related organizations throughout the world in carrying out the strategic directions of the American Cancer Society In 1947 the American Cancer Society also began its public education campaign about the signs and symptoms of cancer. They were termed â€Å"Cancer’s Danger Signals†. The original 7 danger signals were: 2. A lump or thickening in the breast or elsewhere. 5. Persistent indigestion or difficult swallowing. 7. Any change in normal bowel habits. Ten years later, the order was rearranged putting the â€Å"unusual bleeding or discharge† in the first place. The signals were retitled and reworded slightly through the years, until the wording was changed in 1969 to the acronym CAUTION. The first letter of each sentence was lined up to spell CAUTION. Thickening or lump in the breast or elsewhere. Indigestion or difficulty in swallowing. The warning signals remained as above until their use was discontinued in the early 1980’s. Some of the Society’s patient service programs include: Transportation: Trained volunteers drive patients to and from treatment. This program is called Road to Recovery in some areas. Reach to Recovery: Trained volunteers who are breast cancer survivors visit women who have been recently diagnosed with breast cancer. The volunteers serve as positive role models, talk with women about their feelings and concerns, and provide written materials about breast cancer and related subjects. â€Å"TLC† is a â€Å"magalog† designed to provide information and special products, such as wigs, swimwear, turbans, hats, bras, and breast prostheses. Look Good†¦Feel Better: In partnership with the Cosmetic, Toiletry and Fragrance Association Foundation and the National Cosmetology Association, this free public service program is designed to teach women with cancer beauty techniques to help restore their appearance and self-image during chemotherapy and radiation treatment. Man to Man: This group program provides information about prostate cancer and related issues to men with prostate cancer and, in some areas, their spouse or significant other. Children’s Camps: In some areas, the Society sponsors camps for children who have, or have had, cancer. These camps are equipped to handle the special needs of children undergoing treatment. Hope Lodge: Temporary accommodations are provided in some areas to cancer patients during their treatment. I Can Cope: This patient and family cancer education program consists of a series of classes. Doctors, nurses, social workers, and community representatives provide information about cancer diagnosis and treatment, as well as assistance in coping with the physical and emotional challenges of a cancer diagnosis. How to cite United States Cancer Society, Papers

Gender Discrimination And Gender Equality Essay Example For Students

Gender Discrimination And Gender Equality Essay more and more people trying to incorporate gender equality in all areas of their operations even if some do it to a small extent. Though this effort is much appreciated, more needs to be done to ensure that gender equality is fully gained in all countries of the world. Gender based discrimination is commonplace in the corporate world as very few women hold top executive positions in big companies. Fewer women hold executive offices in multinationals and big companies compared to their male counterparts. This is mainly because it is generally felt that men are more deserving of promotions despite the fact that men may be less productive as compared to a woman. Women even after discrimination perform well and do not speak up about the discrimination (Smith, Caputi, and Crittenden 210). This can be attributed to the fact that women, for ages have been suppressed and forced to live with the fact that society does not consider them to be as great as their male counterparts in anything even when they clearly are.The number of women who enter into white collar jobs is higher than men. Around 53 percent of women hold white collar jobs as compared to 47 percent of men (Porter 112). However, the number of women occupying leadership positions is almost negligible. In such situations, when a majority of top positions in corporation are occupied by men, chances of the success of women can only be possible with the help of men. It is important that male bosses promote their team members based on their performance and not because of gender. Students attend lecture on gender equality but do not practice what they learn in their real life. There is need to implement theory into practice. College education on gender equality is waste of time . .n to be backward and should not be entertained. I believe that gender equality is an ideology whose time has come. Women should be treated equal to men. They should be given all the rights and opportunities that are available to men. I support that women are as competent as men and they deserve all the privileges that men have solely for a long time enjoyed. Moreover, men should get more involved in gender equality movement for with the help of men, the call for gender equality can perverse our society and its constructs realized. However, the move to liberate women from the bondage of gender stereotyping requires concerted efforts of individuals and organizations, institutions and world governments. The society must come together and fight this vice that has robbed many women their well deserved opportunities at social, political, economical and academic liberation.

Taxation - Theory - Practice & Law Net Capital Gain Pirchases

Question: Discuss about the Taxation, Theory, Practice Law for Net Capital Gain Pirchases. Answer: Introduction Analysis of Freds overall net capital gain covering the various related transactions, noted after his involvement in the purchase of his holiday house, in the main concern of this report. The concept of overall net gain and net loss is understand by learning the importance of required laws of calculation from this study. Fred, the example of study in this report, demands the understanding of law as the home functions, development, and renovation comes under the Australians law of government strategies which even includes other taxation laws as per the Income Tax Assessment Act of 1977. Computation is done by this. On concern of net capital gain and loss of Fred .the explanation to set the capital loss/gain is also related by evaluating and analyzing the various facts and figures personally from the report. Here it is important to note that, there are transactions that do not follow the computational method of capital research. The term computation is imperative to understand as the c oncepts of net capital gain/loss and superannuation adopts the computation functionality (Graetz Schenk, 2009). Every layout is basically based on the computation tool. Computation definition hence is described by various tax and law scholars with each definition carrying specific application for different purposes and situation. The process of accumulating or gathering funds from the people to give them at the time retirement is called superannuation (Wright, 1970). Freds capital gain calculation Computation Of Capital Gain For FRED For The Year Ended On 30 June Particulars Amount (in$) Total Amount (in $) Add: #Proceeds of selling holiday home in the current year 800,000.00 Less: Cost Base of holiday home in 1987 100,000.00 700,000.00 Less: Total legal fees 2100.00 697900.00 Add: Cost base of garage 20,000 717900.00 Less: Cost of garage after indexation 20000*123.4/71.3 34,614.30 683,285.70 Less: Agent commission 9900.00) 673,385.70 Less: Stamp duty payable on acquisition (2000.00) 671,385.70 Less: Previous Year Capital Loss Deduction (10,000.00) Total capital gain 661,385.70 Less: 50% discount for using property for more than 12 months (330692.85) Net capital gain 330692.85 Exceptions and exemptions: Few values or transactions are there which do not depend on the capital gain or loss, as discussed earlier in this report. Hence, different examples are there for getting a clear details about these values. For instance, reimbursement requested in case of any injury or illness, required assets prior to 20th Sep 1985, people having $10,000 or more personal asset. Things which cannot be counted in capital gain or loss are cars, vehicles or motorcycles, and is considered unworthy if owned for $10,000 or less (Bittker Rahdert, 1976). Things like painting collection of $500 or less do not come under computation, and family homes detached from the real house are few other examples. What will be the answer if there is a sale of an antique vase? In case a loss is incurred due to the selling of an antique vase by Fred, in my view, I would say that he suffered a huge loss. This can be said because the loss suffered due to the subtraction of it is received from the selling of the shares, that Fred intended to use it personally, thus his net capital is higher than $10,000 (Nethercott, Richardson Devos, 2016). An overall analysis on the fringe benefits and fringe benefits tax Tax is a result of fringe benefit that helps in setting the introduction as well as the importance of the analysis of fringe benefit. Fringe benefits covers the additional benefit that increases the pay of the staffs. Subsidized meal, company car, health insurance and more are the distinct examples. According to employers, it is a free partner and contractor that is there between two employees in which, in few situations, they are set free from the taxes. For e.g., the fair market cost is included for all those receive fringe benefit tax, in that year. It is beneficial for the employees family and the acquaintances too (Woellner, 2014). This amount gets added to the salary package. Fringe benefit, unlike the income tax, is assessed every year from 1st April to 31st March and is regulated by the Australian Fringe Benefit Tax Act, 1988, in Australia. It is classified into different sections: Expense payment fringe benefits Debt waiver fringe benefits Housing fringe benefits Loan fringe benefits Car parking fringe benefits Board fringe benefits Living away from home allowance fringe benefits Residual fringe benefits Property fringe benefits including the goods, property or shares Living away from home fringe benefits Living away from home (LAFTA), is the allowance which is provided in case of staying away from the real residing house. In this case, the employee receives few benefits from the employer for staying away from their house for some personal duties (Walton, 1995). However, at times strategies also see few disadvantages. Property fringe benefits Under this benefit the employer gives a property to the employee at a much discounted rate, this is the same case in Emmas situation. A bathtub costs $1,300 to Emma which is normally available at $2,600 in the market. Hence, the company gives a discount of 50% to Emma. Board Fringe Benefits The days meal as well as accommodation is given in the form of board fringe benefit to the employees (Blum Kalven, 1978). Housing fringe benefits Herein, the employee is given the right on accommodation and rent or license. A residential right is given to the employee because the entire unit is granted by the strategy (Blum Kalven, 1978). Debt waiver fringe benefits This benefit enables an employer to let the employee off from paying the debt. Car parking fringe benefit This benefit can be utilized in various situations. For e.g., in case a car is parked in the employers area or in case the parking is beyond the time frame i.e. before and after 7am and 7pm, if the car is parked in the place of work of the employee, a commercial area is available in a radius of 1km work area, or in case the employee manages the car (Surrey, 1972). Car fringe benefit The employee gets the car which was rented for a personal usage or as their own asset as the car fringe benefit. Expense fringe benefit Here, the employees is given some amount for paying to a third party. In case, this payment is not made, the employee is answerable or he/she will have to recompense. Emma gets the advantage from the fringe benefit from the compensation for the vehicle and hence qualifies the expenses from it (Paul, 1954). Loan fringe benefits In this, the employees are given loan on a lower interest rate than what is normally offered by all the banks. Emma received the amount of $5,00,000 at an interest rate of 4.5% that is less that than the interest charged by the banks. As FBT is taken, this is 47% (Dubert Merrill, 2001). FBT consequences for the company As per the FBTA, s 7 provisions the car is considered as a fringe benefit and Emma gets it for using it personally. Based on the cost, strategies and other additional information, the constitutional methods are used here: Taxable value = (0.2 * $33,000 x 330/365) = $5,967 Base value = cars cost The car was given as a fringe benefit for 330 days (it is considered for annual repairs and also cannot be used personally. Accessibility of the car until Emma gives it to her employee, parked at airport (Lind, 2005). No recipient is received by Emma for the reimbursement of the expenses. Emmas motor vehicle expenses repayment This is not taken into consideration under FTBA, s 53; however, is adapted for the expense payment fringe. $500,000 Loan A loan provision is a loan fringe benefit: FBTAA, Div 4 Taxable value = $500,000 x (5.95% - 4.45%) x (212/365) = $4,356 NB: Because the loan is not spent as an assessable income for earning, there is no reduction for tax under deductible rule (Gilders et. al., 2015). Bathtubs purchasing cost $1,300 Periwinkle sells bathtubs under their ordinary business plan: FBTA, Division 11 since they are a house fringe property. The bathtubs taxable value is decreased by $1,300 for recipients payment of $650. Periwinkle produces and distributes bathtubs to the customers as an ordinary course business, thus the taxable amount is 75% of $2,600 = $1,950. This is considered to be the lowest cost at which it is sold to the customers (Kerwin Furlong, 1994). As the bathtub is a house fringe benefit, the amount which is taxable is lowered below s62 FTBA taking into consideration that Emma does not have any other in-house advantage that year. When the taxable amount is deducted from each fringe benefit, it becomes necessary to deduce Type 1/Type 2 declaration of the fringe benefit. Car = Type 1 fringe benefit (because the amount is comprehensive with GST and supposition is done about Periwinkle being unrestricted to input tax credits) Loan = Type 2 fringe benefit (it is a financial supply; therefore no GST is applicable) Assume that taxable value of bathtub is reduced to 0. Fringe benefits taxable amount = ($5,967x 2.0802) + ($4,356x 1.8868) = $12,413+ $8,219 = $20,632. Liability of Fringe benefits tax = 47% x $20,632 = $9,697 Thus, Periwinkle should pay $9,697 FBT in relation to the above items. What will be the answer if Emma purchases the shares by herself? For this the answer may differ. In case all the shares are bought by Emma by the loan of $50,000, then this amount will be used for producing income as the dividend is taken from such organisations that gains profit and the deduction amount is taken from the similar rate of interest. In such cases, the loan fringe benefit lowers by 10% ($50,000/$ 50,000) as per the deductible rule proposed under s 19 of the FBT Act (Hodgson, Mortimer Butler, 2016). Conclusion and Suggestions The above report clearly shows that Emma attains benefit from Periwinkle Company, to pay below fringe benefit. It talks about the case of Emma as well as Fred wherein it is quite clear that it is necessary to know the laws of any institution as the situation might differ from time to time. Thus, the above report allows the students to understand the concepts very clearly by referring to the different examples given. This allows the students and people associated with the concerns of this field to properly read and analysis the case study, enabling them to figure out the personal problem and issues. The explanation and the different examples mentioned help the students to gain an in-depth knowledge about the subject matter. References Bittker, B.I. and Rahdert, G.K., 1976. The exemption of nonprofit organizations from federal income taxation.The Yale Law Journal,85(3), pp.299-358. Blum, W.J. and Kalven, H., 1978.The uneasy case for progressive taxation. University of Chicago Press. Dubert, C. and Merrill, P. 2001, Taxation of US Corporations Doing Business Abroad: US Rules and Competitiveness Issues (Morristown, NJ: Financial Executives Research Foundation and PricewaterhouseCoopers, 2001). Gilders, F, Taylor, J, Walpole, M, Burton, M. Ciro, T 2015. Understanding taxation law 2015, 8th edn, LexisNexis/Butterworths. Graetz, M.J. and Schenk, D.H., 2009.Federal Income Taxation: Principles and Policies. Foundation Press. Hodgson, H, Mortimer, C Butler, J 2016, Tax Questions and Answers 2016, 5th ed., Thomson Reuters, Sydney, Kerwin, C.M. and Furlong, S.R., 1994.Rulemaking: How government agencies write law and make policy(Vol. 999). CQ Press. Lind, S.A. ed., 2005.Fundamentals of Business Enterprise Taxation: Cases and Materials. Foundation Press. Nethercott, L, Richardson, G Devos, K 2016, Australian Taxation Study Manual 2016, 4th ed., Oxford University Press, Sydney Paul, R.E., 1954.Taxation in the United States. Surrey, S.S. ed., 1972.Federal income taxation: cases and materials(Vol. 1). Foundation Press. Walton, P., 1995. Accounting rules, taxation and medium-sized business in the United Kingdom, France and Germany, a study for the Foundation for Manufacturing and Industry. British Library Document Supply Centre Woellner, R 2014, Australian taxation law 2014, 8th eds., CCH Australia, North Ryde Wright, C.A., 1970.Handbook of the Law of Federal Courts. West Pub. Co..

Marriage and Taxes free essay sample

Marriage and Taxes Introduction: Bill and Mary plan to marry in December of 2012. Bills salary is $32,000 and he owns a residence. His itemized deductions total $12,000. Marys salary is $39,000. Her itemized deductions total only $1,600 as she does not own a residence. Assume that 2013 tax rates, exemptions, and standard deductions are the same as 2012. Task(s): Answer the following questions: a. What will their tax be if they marry before year-end and file a joint return? The file joint of returns will be $12,000. b. What will their combined taxes be for the year if they delay the marriage until 2013? The combined taxes will be $13,600 if they delay the marriage. $12,000 + 1,600 = 13,600. c. What factors contribute to the difference in taxes? Some of the factors that can result a difference in the taxes would be based on your itemized deductions. Examples a itemized deductions are mortgages that you own, have done any charitable donations, medical expenses, Long-term care services, and relocating for new employment. We will write a custom essay sample on Marriage and Taxes or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page For a marriage case they can us the marriage penalty, Examples of a marriage penalty: (1) Both of the earns $80,000 a year mas two single individuals, the marginal tax rate will be 25% However, if you are a married couple, the marginal tax rate on a $160,000 annual income is 28%. 2) If you are married you are allowed to write off a total of $3,000 in losses, if filing separately, each only has a $1,500 limit; whereas two single individuals can write off a total of $6,000. (3) When it comes to IRA contributions, they are phased out at income levels between $178,000 – $188,000 for married couples versus a range of $112,000 – $127,000 for single taxpayers. Ingenuity. Empathetic.