Kmarts Downfall Essay Example | Topics and Well Written Essays - 750 words

Kmarts Downfall - Essay Example The opposition model set up by Porter is an expository instrument for considering industry conduct and corporate techniques. It is gotten from mechanical association financial aspects and incorporates five powers. These powers, thusly, decide the degree of rivalry, and in this way that productivity of a market. These five powers involve substitutes, contenders, new entering firms, haggling intensity of providers and clients. The realities of this contextual analysis uncover that Kmart was confronting extreme rivalry from Wal-store and Target. Wal-Mart started the development of consistently low costs, which was a progressively commendable substitute for items in Kmart. Also, Wal-Mart used data innovation to track deals in the entirety of their stores and for requesting supplies of quick moving things. Wal-bazaar intensely put resources into data innovation by putting in new registers with standardized tag scanners in each store during the 1970s and mid 1980s, which took care of the business information into the back-end PCs. This data, thus, helped them in arranging future methodologies, choosing which items procure more benefit. In this manner, they increased an upper hand. By 1983, Wal-Mart had the option to get products for just two pennies while Kmart needed to pay five pennies for each dollar for getting merchandise to stores. This implied Wal-Mart was in a situation to sell items at a value three p ercent lesser as opposed to Kmart. At that point, another contender Target started another crusade in which they portrayed themselves as a minimal effort wellspring of value and style bazaar. They concentrated on promoting. These appealing plans removed Kmart’s piece of the overall industry. This exhibits Kmart was feeling the squeeze of substitutes, contenders, and lost clients. In 1987, Kmart embraced ventures worth 1 million to modernize their systems.â

Civil Rights Initiatives in the 20th Century

Social equality Initiatives in the twentieth Century Despite the way that USA was an autonomous state upholding for opportunity and uniformity to all, the Jim Crow Laws that were practically speaking from 1886 to 1965 demonstrated in any case (Laderman and Leon, 2003). These laws pushed to racial isolation in the usage of open offices between white Americans and African Americans.Advertising We will compose a custom paper test on Civil Rights Initiatives in the twentieth Century explicitly for you for just $16.05 $11/page Learn More Despite the way that this isolation should prompt separate yet equivalent use of open assets and conveniences, the states of African Americans continued falling apart. Moreover, unfair democratic practices were set up that precludes most African Americans from practicing their majority rule right. Every one of these components prompted improvement and development of the social liberties development in the United States of America. A few social liberties a ctivities were created by African Americans to battle for their privileges as people and as residents of the United States of America. The National Association for the Advancement of Colored People (NAACP) is a prime case of a social equality activity that was shaped during the twentieth century. Under the chairmanship of Edgar Nixon and backing of powerful individuals like Rosa Parks and Martin Luther King Jr., NCAAP battled for political, social and monetary fairness for all (Dye, 2010). Simultaneously, the activity supported for the disposal of racial separation and racial isolation in the United States. The Montgomery Bus Boycott in 1955 was one of the best showings that NCAAP composed (Jeffrey, 2009). In the wake of declining to surrender her seat on the African American segment of the transport, Rosa Parks, an African American lady and a social liberties extremist was captured and charged by the courtroom. NCAAP exploited this circumstance to air their complaints against the J im Crow Laws. With the help of Montgomery Improvement Association (MIA) that was driven by Martin Luther King Jr., the transport blacklist went on for 381 days. This move by the African Americans in Alabama prompted a decrease in business for transport administrations. Because of its effects, the Supreme Court revoked the area of the law that bolstered racial isolation on open vehicle. The court named this law as illegal (Shores, 2005). NCAAP, through Martin Luther King Jr. additionally assumed a basic job in the association of the Washington March on 28 August 1963. The quiet show was fruitful, drawing in more than 250,000 individuals from everywhere throughout the United States. These individuals were from various races and backgrounds.Advertising Looking for exposition on sociologies? We should check whether we can support you! Get your first paper with 15% OFF Learn More The fundamental point of the exhibit was to ask the legislature to expand the lowest pay permitted by law, st op police ruthlessness and to advocate for the rights, opportunity, and uniformity of minority races in the United States (Shores, 2005). It is during this day that Martin Luther King Jr. conveyed his well known discourse, I Have a Dream. Because of this exhibit, the Civil Rights Act of 1965 was passed. Therefore, the Voting Rights Act of 1965 was additionally passed. Activity Impact on Current and Future Policies NCAAP was found to bring balance for African Americans as well as to all Americans (Jeffrey, 2009). This came to fruition because of the expanded persecution on minority ethnic gatherings in the United States of America, all the more along these lines, African Americans. Be that as it may, the Montgomery Bus Boycott finished a period where individuals were decided by the shade of their skin to appreciate open transportation administrations. At the current second, inhabitants of the United States of America can board any transport and sit down in a transport or a taxi. Alon g these lines, all the strategies that have been created and will be created with respect to open transportation must be equivalent to all races in the United States. The Civil Rights Act of 1964 finished any type of racial separation and racial isolation in the United States. All occupants of America in this manner had equivalent rights and equivalent chances. This law has come about to the expansion in training, livelihoods, political support, and social collaboration by minority bunches as well as by all Americans. It is because of these laws that any American resident can get clinical consideration at any emergency clinic, eat at any eatery, travel utilizing transport, train, or plane without separation. The Voting Rights Act of 1965 gave African Americans, individuals from other minority gatherings and poor white Americans the opportunity to practice their democratic rights. All the capability, norms, and practices that had been set up were disposed of with this correction. The refore, any American resident who is old enough has the option to partake in state and national decisions paying little heed to his/her race, religion or sex. This has cleared path for the improvement of majority rule government in the United States. Determination because of the social liberties activity of NCAAP, each American resident currently approaches open enhancements. In spite of the way that components of prejudice and separation are still set up, there have been enormous enhancement for racial isolation and segregation on the grounds of race, sexual orientation, or religion. Accordingly, a normal American in the cutting edge world has opportunity to practice his privileges and opportunity to the fullest when contrasted with a normal American during the twentieth century. References Dye, T.R. (2010). Understanding Public Policy. New York: Pearson Prentice Hall.Advertising We will compose a custom exposition test on Civil Rights Initiatives in the twentieth Century explicitl y for you for just $16.05 $11/page Learn More Jeffrey, O. (2009). After the Darkest Night Comes the Day: Change. Chicago: AuthorHouse Laderman, G. furthermore, Leon, L. (2003). Religion and American Cultures: An Encyclopedia of Traditions, Diversity, and Popular Expressions. Santa Clause Barbra: ABC-CLIO Shores, E. (2005). Rosa Parks: Civil Rights Pioneer. New York: Capstone Press This article on Civil Rights Initiatives in the twentieth Century was composed and put together by client Aleah H. to help you with your own examinations. You are allowed to utilize it for research and reference purposes so as to compose your own paper; be that as it may, you should refer to it in like manner. You can give your paper here.

The Adventures of Huckleberry Finn - Free Essay Example

The Adventures of Huckleberry Finn, by Mark Twain, includes countless examples of satire and irony. Irony is a literary technique that presents an event or idea that is completely opposite of what youd expect. Satire is defined as the use of humor, irony, exaggeration, or ridicule to expose and criticize peoples stupidity or vices. Twain uses these writing strategies to his advantage, utilizing them to make social commentaries on the time he wrote it in, despite the book being set nearly fifty years before its release. He even begins the book with a satirical line; before the table of contents is even shown, Twain states, NOTICE: Persons attempting to find a motive in this narrative will be prosecuted; persons attempting to find a moral in it will be banished; persons attempting to find a plot in it will be shot, (Twain, 0) Many of these satirical moments revolve around slavery, in particular, as well as some commenting on religion and the absurdity of human nature. Twain uses irony quite a bit around slavery, particularly using the character Jim, as he is a slave. One example of this is when Jim demonstrates the innocence and humility in slavery by stating, Yesen Is rich now come to look at it. I owns myself, en Is wuth eight hundd dollars. I wisht I had de money, I wouldn want no mo, (Twain, 63). Through this quote, Twain shows the audience what little economic care or education is given to Jim. He doesnt understand that eight hundred dollars is not a lot of money, or understand the concept of him being worth that little amount of money. Twain is showing the humility in being a slave, as Jim feels as though eight hundred dollars could buy him the world; or at least his freedom. Twains satirical writings in Huckleberry Finn around religion mostly focus on the hypocritical side of not just religion itself, but religious people in general. He does this through use of Hucks perspective, using his funny ways thinking and contemplating over peoples morals and actions. One example of this is when Huck lived in the Widow Douglas home, and his interactions with Miss Watson, the Widows sister. She attempts to instill religion into Huck, Then Miss Watson took me in the closet and prayed, but nothing came of it, (Twain, 14). However, we begin to see the irony in the supposed freeing beliefs as she begins to use scare-tactics, Sometimes the widow would take me to one side and talk about Providence in a manner that would make my mouth water; but the next day Miss Watson would take hold and knock it all down again, (Twain, 15). The irony here is that while they try to impose religion as a righteous and blissful belief, they use terrifying thoughts to make Huck believe theres no way out of believing in it. The irony in Miss Watsons character is also seen as she accomplishes nothing through her constant prayer, as well as owns slaves, counteracting the good person she is trying to display herself as. Overall, however, I believe that Twain uses satire and irony most to describe the absurdity of human nature and American society. Religion and slavery could arguably fit into this category in a wider spectrum, considering those are human constructed ideas that Twain constantly satirizes. He shows that people are hypocritical, they counteract themselves often. One example is when Huck says, Miss Watson she kept pecking at me, and it got tiresome and lonesome. By-and-by they fetched the n***ers in and had prayers, and then everybody was off to bed, (Twain, 3). This brings up the idea of slavery in general. The United States was built on the idea that all men are created equal, and slavery itself completely counteracts that construct. Twain sees the stupidity in this and many other things in American culture, and him commenting on and satirizing them in what many see as an insensitive manner is what has caused this book to be banned in many places across the country.

Emily By William Faulkner A Symbol Of A Decaying Soul

For the duration of her time alone, Emily began to lose her mind and her self. The isolation began to take over her life and her appearances began to degenerate. â€Å" Thus she passed from generation to generation-dear, inescapable, impervious, tranquil, and perverse.† Similar to her avoidance and neglect of her father’s death she avoided herself physically surrendering to the arms of death. However, she soon realized she could not escape death. Her hair was growing gray and her surrounding were disappearing. Faulkner describes Emily’s hair growing â€Å"grayer and grayer until it attained an even pepper-salt iron-gray, when it ceased turning.† Gray is interpreted as a symbol of a decaying soul. Every time death approaches Emily, she loses a part of herself. Soon after her father died her hair began to grow gray. When Homer dies, her grayish hair is intensified. Faulkner attempts to demonstrate Emily’s physical appearance as isolation takes over he r deteriorating soul. Faulkner mentions â€Å"Up until the day of her death at seventy-four it was still that vigorous iron-gray (hair), like the hair of an active man.† Faulkner attempted to portray the idea that although she was alive with the capacity to live a longer life, the essence of solitude has turned that opportunity gray. Faulkner acknowledges the similarities between Emily’s gray soul and her surroundings. The author describes her house as a â€Å"stubborn and coquettish decay.† In comparison to the elegant houses in her neighborhood,Show MoreRelatedA Rose For Emily By William Faulkner1326 Words   |  6 PagesA Rose For Emily Fiction Analysis English Literature Essay In A Rose for Emily, William Faulkner tells the story of an old and lonely lady stuck in her own timeframe. Her controlling father died some thirty years ago and she has never quite found her own ground. Her house has become the most hideous looking home on the once most select street in the city. Previously elegant and white with scrolled balconies, it was now encroached with dust and decay. The people in Miss Emily s city gossip aboutRead MoreA Rose For Emily By William Faulkner1319 Words   |  6 PagesIn A Rose for Emily, William Faulkner tells the story of an old and lonely lady stuck in her own timeframe. Her controlling father died some thirty years ago and she has never quite found her own ground. Her house has become the most hideous looking home on the once most select street in the city. Previously elegant and white with scrolled balconies, it was now encroached with dust and decay. The people in Miss Emily s city gossip about her and pity her lost soul. She soon begins d ating a youngRead MoreANALIZ TEXT INTERPRETATION AND ANALYSIS28843 Words   |  116 Pagesforward again to the middle. In still other cases, the chronology of plot may shift backward and forward in time, as for example in William Faulkner’s A Rose for Emily, where the author deliberately sets aside the chronological ordering of events and their cause/effect relationship in order to establish an atmosphere of unreality, build suspense and mystery, and underscore Emily Grierson’s own attempt to deny the passage of time itself. Perhaps the most frequently and conventionally used device of interrupting

Handmaids - 1019 Words

‘The true measure of a text’s value lies in its ability to provoke the reader into awareness of its language and construction, not just its content’ The conceptual understanding of a good text revolves not only around its content, but also its language and construction. This notion articulates profoundly within Margaret Atwood’s novel A Handmaid’s Tale as it is, after all, the author’s manipulation of the language and construction which enacts as vehicles towards the reader’s understanding of the content. A Handmaid’s Tale is a confrontational post-modern work of feminist dystopian fiction; it depicts a protagonist’s struggle to adapt to a totalitarian and theocratic state where language has become corrupted. Without any doubt,†¦show more content†¦Therefore, The Handmaid’s Tale is an example of a good text as it provokes the reader into awareness of the construction of the novel as well as successfully putting forward the point the author tries to make without making it appear too apparent. The content, like the construction and language, is an essential device in which put forth the author’s intention of the novel, but in a more direct manner. The main themes held within the content of The Handmaid’s Tale comprise of not just the overall story itself, but also the character and the idea. The narrator, Offred, is unquestionably the most noteworthy character in the novel where the reader experiences the world of the Gilead through her eyes. However, the reader is not given an in-depth understanding of what Offred truly is like, as her only description of herself is being â€Å"thirty-three years old†, â€Å"have brown hair† and â€Å"stand five seven without shoes†. Through Offred’s vague description of herself, as well as by mentioning that she has â€Å"trouble† remembering what she â€Å"look like†, suggests the idea of feminism in which Atwood tries to convey. This is evident through Offred’s depiction on the corruption of language and the non-linear construction of her narrative which evokes the restrictions placed on women, and thus, a perceptible clue which outlines the author’s concern to the rights and identity of women. Hence, although the content of the novel is easierShow MoreRelatedHandmaid1204 Words   |  5 Pagesorder of the Gilead’s strict society, but the handmaids are conditioned to believe that they are safer and better off living there. However, not everyone is convinced that the Gileadean society is how it portrays itself to be. Through storytelling, past memories, and rebellion, the handmaid Offred is able to escape the reality of Gilead and cease to completely submit to its repressive culture. Rebellion is a way for Offred to access freedom. Handmaids speaking freely are not tolerated in Gilead,Read MoreHandmaids tale1446 Words   |  6 Pagesï » ¿Marlyn Barroso ETS 192 October 3rd, 2013 Hierarchy in The HandMaid s Tale Margaret Atwood s The Handmaid s Tale is a interesting novel that will have you confused but also have you bitting your nails with intrigue. So many questions might go in your head, at the same time; Atwood wrote this novel so her readers can have curiosity, even after reading the last word of the last paragraph of the last page of the book. One of the main topics of this novel is the effect on society when aRead MoreThe Handmaids Tale1450 Words   |  6 PagesJames Fils-Aime The Handmaid s Tale Fact or Fiction The Handmaid s Tale is a dystopian novel in which Atwood creates a world which seems absurd and near impossible. Women being kept in slavery only to create babies, cult like religious control over the population, and the deportation of an entire race, these things all seem like fiction. However Atwood s novel is closer to fact than fiction; all the events which take place in the story haveRead MoreHandmaids Reflection1095 Words   |  5 Pagesby the sun, half dead; flexible and pink like lips† (Atwood 17). The worms are meant to be the Handmaids, half dead in their lives, not fully there but needed to continue the society, â€Å"Caught† being by the Commanders, life, the Eye, instead of the sun. Fertility being the key to the Handmaids, the only reason for their lives. â€Å"Pink like lips† further connotes the flesh being the only currency the Handmaids have. â€Å"Women were not protected then† (Atwood 24). Offred is referencing the time before theRead MoreThe Handmaids Tale1256 Words   |  6 PagesDeisy Monterrozo English 101 S26487 Fall 2017 September 20, 2017 The handmaids Tale Margaret Atwood’s novel, The Handmaid’s Tale, is about a future version of the United States. Atwood introduces Offred as a handmaid in the republic of Gilead. Handmaids are assigned to bear children for couples that have trouble conceiving. Offred serves the commander and his wife, Serena Joy. Offred’s freedom is complete restricted. She can only leave the house only on shopping trips, the door of her room cannotRead MoreThe Handmaids Tale1246 Words   |  5 PagesThe handmaids Tale Margaret Atwood’s novel, The Handmaid’s Tale, is about a future version of the United States. Atwood introduces Offred as a handmaid in the republic of Gilead. Handmaids are assigned to bear children for couples that have trouble conceiving. Offred serves the commander and his wife, Serena Joy. Offred’s freedom is complete restricted. She can only leave the house only on shopping trips, the door of her room cannot be completely shut, and the Eyes, Gilead’s secret police forceRead MoreThe Handmaids Tale1234 Words   |  5 PagesDeisy Monterrozo English 101 S26487 Fall 2017 September 20, 2017 The Handmaids Tale Margaret Atwood s novel, The Handmaid s Tale, is a future version of the United States. Atwood introduces Offred as a handmaid in the Republic of Gilead. Handmaids are assigned to bear children for couples who have trouble conceiving. Offred serves the commander and his wife, Serena Joy. Offred s freedom is completely restricted. She can only leave the house on shopping trips, the door of her room cannot beRead MoreReligion in Handmaids Tale814 Words   |  4 PagesReligion in Handmaids Tale â€Å"Religion is the opiate of the masses† by Karl Marx. This is a quote which states that religion controls the human mind because God can see everything at all times, all-seeing, and unlike the police or the government nothing can be hidden from God. This is the technique of control that is used in Gilead. The punishments given from the government and from religious societies are different. The government gives punishments as time in prison or fines which canRead MoreThe Fall Of The Handmaids Tale2017 Words   |  9 Pages 1. In the beginning of The Handmaids Tale, there are 3 quotations that form the front piece of the book and insight the readers into the important aspects of the book. â€Å"And when Rachel saw that she bare Jacob no children†¦Ã¢â‚¬  This quotation resembles how important it was to give children. That if Rachel gave no children she might as well die, â€Å"Give me children or else I die†. This quotation sets the theme for infertility. Rachel allows Jacob to get the maid pregnant because she wants to claim the childrenRead MoreSymbolism In The Handmaids Tale1025 Words   |  5 PagesHandmaid’s Tale The Handmaid’s Tale is a story told in the voice of Offred, who is the character of the â€Å"handmaid†, which is described best by women who are being forced and used for reproduction because they can make babies. In the Handmaid’s Tale, Margaret Atwood uses symbolism, which is the use of symbols to represent ideas, to show the reader the handmaid’s role in society of Gilead. The handmaids were women who had broken the law of Gilead, and forced into having sex and reproducing for the higher

Theory Practice & Law Residence and source and Ordinary Income

Question: Discuss about the Taxation Theory Practice Law. Answer: Residence and source Facts of present case study In the present case structure the residential status of individual is discusses Assesse is Kit permanent resident of Australia Attain citizenship of Chile Due to birth factor Working in Indonesia With the U.S. based company Dependents A wife and two children (residing in Australia) All investments are made in Chile country Do have a residential property owned in Australia Law implacable in this case The concept of tax residency is quite different from the normal residency as depicted by Australian taxation law. The border immigration rules do not apply while referring to the taxation residency. There are certain circumstanced which need to be looked before determining the taxation residency of Kit- There might be a possibility that an assesse can be tax resident without being a citizen of Australia or do have a permanent residency. Alternatively, individual do have permanent residential status but might not be a tax resident. Determination of tax residency might be dependent on certain laws and compliance. The individual has to go through certain test and check to know its tax residential status. This test is also referred as resides test. The assesse will be considered to be resident if he satisfied any of the below mentioned conditions- Domicile test This test look after the fact that where is assesses permanent home or domicile. Until and unless the assesse Kit is able to satisfy the department that he has permanent home in country other than Australia the tax officers will take resident home in which Kits family is residing in Australia into account for domicile test (ATO, 2016). 183 days test If the Assesse kit is staying for more than half of the year in Australia than he would be considered resident for taxation purposes. Kit does not fall in 183 day test as his visit or stay in Australian nation is less than 183 days in the previous year for the purposes for the tax calculation (ATO, 2016). Superannuation test This test states for the individuals working on the behalf of Australian Government or Commonwealth of Australia, in the countries outside the nation. Assesse kit does not fall under this test as he is working for an U.S. based company (ATO, 2016). Apart for the above test individuals are accessible to certain deduction available under the section 26 AG which provides exemption to the Australian residents attaining certain income from salaries and investments from outside Australia. This exemption is available on the fact that the country has DTAA agreement with the nation in which assesse is earning certain income from different source and paying taxation in respective country. Observations from the above case study If the assesse kit is resident for the taxation purposes in Australia than he shall be liable to pay taxes on the income attained by him around the globe. He shall be liable to pay taxes on both salary and investment income. But if the assesse is not deemed to be tax resident of Australia than nil income shall be chargeable to tax as in the present case study. Ordinary income No. Case laws Respective outcomes or interpretation provided by the court of law 1. Californian Copper Syndicate Ltd v Harris (Surveyor of Taxes) (1904) 5 TC 159 Facts of the case The particular case law organsiation relates with the association formed in the year 1901. The companys MOA states a fact that its objectives are to purchase a land in the California region. Later on with the period of time company sold the land to another company and attained substantial amount of earnings. Department contention The contention of the department is that the income earned by the assesse shall be chargeable to tax as per section 25(1) of the income tax act. High court contention The high court is of opinion that the company was aiming to earn the profit to earn the profits from the sale of land starting from initial period. As indicated by the companys financials it has been reported that the organisational funds were never enough to do the mining job. Ultimate aim of the company is enter into trading transaction related to land and earn the substantial profit. Therefore the contention of the department was held correct (Manyam, 2011). 2. Scottish Australian Mining Co Ltd v FC of T (1950) 81 CLR 188 Problem related to case law Tax payer in the current case was holding a piece of land with aim and objective to perform the mining business. Area of the land was 1771 acres. By the early 1920s the mining business has been winded up and company worked out in the process of selling the land. To bring the land to most advantageous situation roads and public welfare institutions were developed (Jade, n.d.). Department contention The commissioner of income tax is of opinion that the profit attained by the development of land will be taken into account of taxable income High court contention The court of law is of view that all the development activities are done to bring the land in a situation that it certainly can be sold off. There is no profit on development activities (Jade, n.d.). 3. FC of T v Whitfords Beach Pty Ltd (1982) 150 CLR Problem of current case law Assesse in the current case law acquired certain land with the aim and objective to initiate fishing business. Later on the enterprise was sold by promoters of the group. It was sold to some infrastructure companies with the intention of land development and attains certain amount of profit. After making certain development the resulted land was sold at a high profit (Jade, n.d.). Department contention Income tax department contention is to charge tax on such revenue. High court contention The bench of high court headed by three judges Gibbs CJ, Mason Wilson is of view that mere realisation of capital asset while forming an organsiation does not switch the overall purpose even after making land development (Jade, n.d.). 4. Statham Anor v FC of T 89 ATC 4070 Facts of the case In the relevant case law the assesse were the trustees of estate previously owned by a person which is now deceased. The main motto of the owner was to perform a farming activity on the above mentioned land. Later on half of the portion of the land was sold by the deceased person to the firm wholly controlled and managed by its family members. The activity performed by the firm on the above mentioned half piece of land was related to raising cattle and dairy farming. But due to misfortune, this activity suffered loss and the respective member sold the portion of land (ATO, 2005). Department contention Here department is of view that revenue generates out of proceeds of sale of land is an income generated in the ordinary course of business. Therefore such income shall be chargeable to taxation Court contention The court of law is of contention that profits generated in the current scenario are the revenue generated is not an income of ordinary nature. This sale of land is after impact effect of continuous losses incurred by the farm business (ATO, 2005). 5. Casimaty v FC of T 97 ATC 5135 Facts of the case In mentioned case law the conflict among the department and assesse is on land Action view. Assesse was gifted a land from his father and over the period of time due to increasing debt he made certain land development activities and sold a portion of land (ATO, n.d.). Income tax office contention Department of income tax perception is that the assesse should be charged to taxation under section 25 (1) of IT act 1936. Commissioner of income tax that assesse business relates to activity of land sub-division. Decision given by court of law Head judge Ryan J. gave the decision that income earned by the taxpayer shall not be liable to taxation duty under section 25(1) of IT act 1936. As the particular revenue is earned due to selling of part property of assesse (ATO, 2005). 6. Moana Sand Pty Ltd v FC of T 88 ATC 4897 Current problem in the case law The taxpayer in the current case purchased the piece of land. His motive behind that land deal is to enter into a segment of sand trade. Later on government converted the land into rural region and paid the appropriate compensation of $ 500,000 in the two parts. Previously when the assesse claimed that the land was to be utilised for the purpose of subdivision when government of the region desired to mine the particular piece of land. Department contention The commissioner of the Income tax is of the opinion that the particular activity relates with the subdivision and profit generation operation. Therefore the amount earned by the company amounted to $ 500,000 shall be chargeable to taxation. Court contention In the present case law court of law favoured the contention of the department stating that the amount earned by the assesse is in the ordinary course of business and thus referred as ordinary income. It showcases the overall intention of assesse with the future motive to convert the land into a subdivision process and ascertain the profitability (ATO, 2005). 7. Crow v FC of T 88 ATC 4620 Facts of the case Assesse regularly purchases property on the continuous intervals and further enter into activity of sub-division on a repetitive basis. Department contention Department is of view that due to regularity in the nature of the business it showcases the nature of subdivision business of assesse. Federal court contention The court supported the view points of department and gave a decision that transactions were made with the motive to attain certain business profits. An activity performed by the assesse over the period of time represents business income earned by him. Therefore it will be referred as income as per the general concept of income tax act (ATO, n.d.). 8. McCurry Anor v FC of T 98 ATC 4487 Current law problem The relevant problem states about the fact that the taxpayer had converted the residential property for the commercial resale purpose after making little modifications in it. The assesse developed three houses for the resale purpose and advertised for the same. Department contention The contention of the department is that on subsequent sale of the residential units after being utilisation for the personal residential purpose is of the nature of the net profit. The commissioner is of view point that profits are due to normal ascertained income and is an outcome of commercial activity performed by an assesse. Federal court contention The judge of the High court is of the view point that original objective of the assesse is to perform a commercial activity and attain profit form sales. Though the main objective behind the purchase of the property was not an investment purpose rather than it is a business activity. So keeping in mind the dominant activity court ordered decision in favour of department (ATO, n.d.). Bibliography ATO, 2005. ATO Interpretative Decision ATO ID 2005/157. [Online] Available at: https://www.ato.gov.au/law/view/document?docid=AID/AID2005157/00001 [Accessed 17 Aoril 2017]. ATO, 2016. Residency tests. [Online] Available at: https://www.ato.gov.au/individuals/international-tax-for-individuals/work-out-your-tax-residency/residency-tests/ [Accessed 17 April 2017]. ATO, n.d. Taxation Ruling TR 92/3. [Online] Available at: https://www.ato.gov.au/law/view/document?DocID=TXR/TR923/NAT/ATO/00001 [Accessed 17 April 2017]. Jade, n.d. Federal Commissioner of Taxation v Whitfords Beach Pty Ltd. [Online] Available at: https://jade.io/j/?a=outlineid=67040 [Accessed 16 April 2017]. Jade, n.d. Scottish Australian Mining Co Ltd v Federal Commissioner of Taxation. [Online] Available at: https://jade.io/j/?a=outlineid=64663 [Accessed 16 April 2017]. Manyam, J., 2011. Taxation Of Gains From Banking and Insurance Businesses In New Zealand. Revenue Law Journal Volume 20 | Issue 1 Article 6.

My coaching philosophy is that I have a firm belief that if you know s

My coaching philosophy is that I have a firm belief that if you know something that someone else does not pass it on to those who do not. In my option I think it is better to play a sport as a child to get the basic concepts of the sport and it will also build confidence with you play the sport you love. Playing a sport also prepares you for life because it will help you with working with new people and getting comfortable with people fast. This teach this as working with a team and not individual. I want to be a Coach because of my passion for my work ethic. I will mold a group of individuals to communicate with each other to be responsible and to hold themselves accountable. I believe in building their dreams up to be the best on and off the court. I want to have an environment that encourages athletes to learn and develop on and off of the hard wood. I want my team to have a positive attitude when they step in the gym. I developed this mindset from watching coach k. We need to create a learning environment, such as a study table. In addition, the athlete needs to be notified of the behaviors that all of the Coaches and athletes are prepared to accept to help create the optimal learning environment. The students/athlete need to be given the ability to develop their skill level in a good learning environment that constantly challenging the athletes mind, while couraging them and also support. Ever athlete needs to develop their main set of skills they have for the sport. Their skills will constantly provide them with a good base as they progress in their sport. The athlete will do good when exposed to challenging drills that will make you have to make a quick decision and precise execution under pressure. The repetitiveness of these different drills during practice helps develop confidence in the athlete. When dealing with athletes who already know the game front and back is very good for communication. I think if you make short term goals for your team it will make them want more than what you set for them. Just by doing that will help them with direction and motivation that will help to keep them on track. The coach needs to set an example of leadership by keeping the desired requirement of behavior within the team that will instill confidence in all athletes knowing that their development and well-being is good when they think of you https://www.coachesclipboard.net/BasketballCoachingPhilosophy.html

Biography of Benito Mussolini, Italian Fascist Dictator

Biography of Benito Mussolini, Italian Fascist Dictator Benito Mussolini (July 29, 1883–April 28, 1945) served as Italy’s 40th prime minister from 1922 to 1943. As a close ally of Adolf Hitler during World War II, he is considered a central figure in the birth of European fascism. In 1943, Mussolini was replaced as prime minister and served as the head of the Italian Social Republic until his capture and execution by Italian partisans in 1945. Fast Facts: Benito Mussolini Known For: Mussolini was a fascist dictator who ruled Italy from 1922 to 1943.Also Known As: Benito Amilcare Andrea MussoliniBorn: July 29, 1883 in Predappio, ItalyParents: Alessandro and Rosa MussoliniDied: April 28, 1945 in Giulino, ItalySpouse(s): Ida Dalser (m. 1914), Rachelle Guidi (m. 1915-1945)Children: Benito, Edda, Vittorio, Bruno, Romano, Anna Maria Early Life Benito Amilcare Andrea Mussolini was born on July 29, 1883, in Predappio, a hamlet above Verano di Costa in northern Italy. Mussolini’s father Alessandro was a blacksmith and an ardent socialist who scorned religion. His mother Rosa Maltoni was an elementary school teacher and a devout Catholic. Mussolini had two younger siblings: brother Arnaldo and sister Edvidge. Growing up, Mussolini proved to be a difficult child. He was disobedient and had a quick temper. Twice he was expelled from school for assaulting fellow students with a penknife. Despite all the trouble he caused, however, Mussolini still managed to obtain a diploma and even worked for a short time as a school teacher. Socialist Leanings Looking for better job opportunities, Mussolini moved to Switzerland in July 1902. There he worked a variety of odd jobs and spent his evenings attending local socialist party meetings. One of his jobs was working as a propagandist for a bricklayer trade union. Mussolini took a very aggressive stance, frequently advocated violence, and urged a general strike to create change, all of which led to him being arrested several times. Between his turbulent work at the trade union during the day and his many speeches and discussions with socialists at night, Mussolini soon made enough of a name for himself in socialist circles that he began writing and editing several socialist newspapers. In 1904, Mussolini returned to Italy to serve his conscription requirement in Italy’s peace-time army. In 1909, he lived for a short time in Austria working for a trade union. He wrote for a socialist newspaper and his attacks on militarism and nationalism resulted in his expulsion from the country. After he returned to Italy, Mussolini continued to advocate for socialism and develop his skills as an orator. He was forceful and authoritative, and while frequently wrong in their facts, his speeches were always compelling. His views and his oratory skills quickly brought him to the attention of his fellow socialists. On December 1, 1912, Mussolini began work as the editor of the Italian Socialist newspaper Avanti! Changing Views In 1914, the assassination of Archduke Franz Ferdinand set off a chain of events that culminated in the start of World War I. On August 3, 1914, the Italian government announced it would remain strictly neutral. Mussolini initially used his position as editor of Avanti! to urge fellow socialists to support the government in its position of neutrality. However, his views of the war soon changed. In September 1914, Mussolini wrote several articles supporting those who were backing Italy’s entry into the war. Mussolini’s editorials caused an uproar among his fellow socialists and in November of that year after a meeting of the party executives, he was formally expelled from the party. Wounding On May 23, 1915, the Italian government ordered the general mobilization of armed forces. The next day, Italy declared war on Austria, officially joining World War I. Mussolini, accepting his call to the draft, reported for duty in Milan on August 31, 1915, and was assigned to the 11th Regiment of the Bersaglieri (a corps of sharpshooters). During the winter of 1917, Mussolini’s unit was field testing a new mortar when the weapon exploded. Mussolini was severely wounded, with more than 40 pieces of shrapnel embedded in his body. After a long stay at a military hospital, he recovered from his injuries and was discharged from the Army. Turn to Fascism After the war, Mussolini, who had become decidedly anti-socialist, began to advocate for a strong central government in Italy. Soon he was also advocating for a dictator to lead that government. Mussolini wasnt the only one ready for a major change. World War I had left Italy in shambles and people were looking for a way to make the country strong again. A wave of nationalism swept across Italy and many people began to form local nationalist groups. It was Mussolini who, on March 23, 1919, personally assembled these groups into a single, national organization under his leadership. Mussolini called this new group Fasci di Combattimento (the Fascist Party). Mussolini formed groups of marginalized ex-servicemen into squadristi. As their numbers grew, the squadristi were reorganized into the Milizia Volontaria per la Sicuressa Nazionale, or MVSN, which would later serve as Mussolini’s national security apparatus. Dressed in black shirts or sweaters, the squadristi earned the nickname â€Å"Blackshirts.† The March on Rome In the summer of 1922, the Blackshirts made a punitive march through the provinces of Ravenna, Forli, and Ferrara in northern Italy. It was a night of terror; squads burned down the headquarters and homes of every member of both socialist and communist organizations. By September 1922, the Blackshirts controlled most of northern Italy. Mussolini assembled a Fascist Party conference on October 24, 1922, to discuss a coup de main or â€Å"sneak attack† on the Italian capital of Rome. On October 28, armed squads of Blackshirts marched on Rome. Although badly organized and poorly armed, the move left the parliamentary monarchy of King Victor Emmanuel III in confusion. Mussolini, who had stayed behind in Milan, received an offer from the king to form a coalition government. Mussolini then proceeded to the capital supported by 300,000 men and wearing a black shirt. On October 31, 1922, at the age of 39, Mussolini was sworn in as prime minister of Italy. Il Duce After elections were held, Mussolini controlled enough seats in parliament to appoint himself Il Duce (the leader) of Italy. On January 3, 1925, with the backing of his Fascist majority, Mussolini declared himself dictator of Italy. For a decade, Italy prospered in peace. However, Mussolini was intent on turning Italy into an empire and to do that the country needed a colony. In October 1935, Italy invaded Ethiopia. The conquest was brutal. Other European countries criticized Italy, especially for the nations use of mustard gas. In May 1936, Ethiopia surrendered and Mussolini had his empire. This was the height of Mussolinis popularity; it all went downhill from there. Mussolini and Hitler Out of all the countries in Europe, Germany had been the only one to support Mussolinis attack on Ethiopia. At that time, Germany was led by Adolf Hitler, who had formed his own fascist organization, the National Socialist German Worker’s Party (commonly called the Nazi  Party). Hitler admired Mussolini; Mussolini, on the other hand, did not like Hitler at first. However, Hitler continued to support and back Mussolini, such as during the war in Ethiopia, which eventually swayed Mussolini into an alliance with him. In 1938, Italy passed the Manifesto of Race, which stripped Jews in Italy of their Italian citizenship, removed Jews from government and teaching jobs, and banned intermarriage. Italy was following in the footsteps of Nazi Germany. On May 22, 1939, Mussolini entered into the â€Å"Pact of Steel† with Hitler, which essentially tied the two countries in the event of war- and war was soon to come. World War II On September 1, 1939, Germany invaded Poland, initiating the Second World War. On June 10, 1940, after witnessing Germany’s decisive victories in Poland and France, Mussolini issued a declaration of war on France and Britain. It was clear from the very beginning, however, that Mussolini was not an equal partner with Hitler- and Mussolini did not like that. Over time, Mussolini became frustrated both with Hitlers successes and with the fact that Hitler kept most of his military plans a secret from him. Mussolini looked for a means of emulating Hitler’s accomplishments without letting Hitler know about his plans. Against the advice of his army commanders, Mussolini ordered an attack against the British in Egypt in September 1940. After initial successes, the attack stalled and German troops were sent to reinforce the deteriorating Italian positions. Embarrassed by his armies’ failure in Egypt, Mussolini, against the advice of Hitler, attacked Greece on October 28, 1940. Six weeks later, this attack stalled as well. Defeated, Mussolini was forced to ask the German dictator for assistance. On April 6, 1941, Germany invaded both Yugoslavia and Greece, ruthlessly conquering both countries and rescuing Mussolini from defeat. Italy Revolts Despite Nazi Germanys victories in the early years of World War II, the tide eventually turned against Germany and Italy. By the summer of 1943, with Germany bogged down in a war of attrition with Russia, Allied forces began bombing Rome. Members of the Italian Fascist council turned against Mussolini. They convened and moved to have the king resume his constitutional powers. Mussolini was arrested and sent to the mountain resort of Campo Imperatore in Abruzzi. On September 12, 1943, Mussolini was rescued from imprisonment by a German glider team commanded by Otto Skorzey. He was flown to Munich and met with Hitler shortly thereafter. Ten days later, by order of Hitler, Mussolini was installed as head of the Italian Social Republic in Northern Italy, which remained under German control. Death On April 27, 1945, with Italy and Germany on the brink of defeat, Mussolini attempted to flee to Spain. On the afternoon of April 28, on their way to Switzerland to board a plane, Mussolini and his mistress Claretta Petacci were captured by Italian partisans. Driven to the gates of the Villa Belmonte, they were shot to death by a partisan firing squad. The corpses of Mussolini, Petacci, and other members of their party were driven by truck to the Piazza Loreto on April 29, 1945. Mussolinis body was dumped ​in the road and people of the local neighborhood abused his corpse. Some time later, the bodies of Mussolini and Petacci were hung upside down in front of a fueling station. Although they were initially buried anonymously in the Musocco cemetery in Milan, the Italian government allowed Mussolini’s remains to be re-interred in the family crypt near Verano di Costa on August 31, 1957. Legacy Although Italian Fascism was defeated during World War II, Mussolini has inspired a number of neo-fascist and far-right organizations in Italy and abroad, including the People of Freedom party and the Italian Social Movement. His life has been the subject of several documentaries and dramatic films, including Vincere and Benito. Sources Bosworth, R. J. B.  Mussolini. Bloomsbury Academic, 2014.Hibbert, Christopher.  Benito Mussolini: a Biography. Penguin, 1965.

American Colonies

The American Revolution can be considered as the most important event within American history. Through this event, a collection of colonies transformed themselves into a unified government and society, one that embarked on the longest and most successful demonstration of democracy in world history. During the 18th century, England and France were embroiled in a series of wars that were ultimately meant to establish one or the other as the dominant European force. The first three wars had no true impact on the colonies, but the last war – the French and Indian War – would lead to a huge change in the relationship between the colonies and England. During the early years of the war, prior to 1758, the colonists continued trading with the French while refusing to contribute money to the British war effort. The first problem was solved through the efforts of the William Pitt, Prime Minister of England. He offered to reimburse the latter for part of any war expenses they incurred on behalf of England. The second issue resolved itself through victories the English had in Canada and the Caribbean. Unfortunately, the English did not realize that their war policies would end up putting their realm in severe debt. Once it was realized, however, it opened the door for reform programs that would ultimately push the American colonies to seek independence from England. Following William Pitt as Prime Minister were several men, all of whom tried to enforce strict laws on the American colonies with the goals of replenishing the English treasury and reestablishing English authority over the colonies. The first of these men was George Grenville, who became Prime Minister following William Pitt. Grenville assessed the situation in the following manner: the colonies had an extremely light tax burden as compared to that being endured by the English; therefore, it would be logical for the prosperous colonies to share in the expenses that had been racked up trying to defend and protect them. Grenville further discovered how lax the royal customs service in the American colonies was. This, combined with the need for England to replenish its treasury, lead to the implementation of several acts that would meet with ever increasing anger and protest on the part of the American colonists. First, Grenville saw to it that the Navigation Acts that had been ignored for so long were now implemented to the last letter. Next was the passage of the Sugar Act in 1764, which put new taxes on foreign imports such as wine, textiles, coffee, indigo, and sugar. The goal behind this particular tax was to bring in enough money to offset the expenses of â€Å"defending, protecting and securing† (Shi Tindall, 2007) the colonies. Following the Sugar Act was the Currency Act of 1764, which put a stop to the colonies printing their own paper money. Following the implementation of the Sugar Act was the Stamp Act of 1765. This act stated that all printed material within the colonies had to had a revenue stamp on them. The final act implemented by Grenville was the Quartering Act, which applied to all colonies, but most seriously affected New York. It required that soldiers of the British army be given lodging within the homes of any colonial family at any given time. In the minds of the colonists, all these various acts infringed on their rights. They strongly believed that England had no right to tax them if the colonists had no representation within the English Parliament. Therefore, each act that was passed was met with great protest and outrage within the colonies. Eventually, the slogan that could be heard throughout the colonies was: â€Å"No taxation without representation† (Shi Tindall, 2007). The outrage over the various acts, particularly the Sugar and Stamp Acts, ultimately led to the downfall of Grenville, and the repeal of these two offensive acts. However, Grenville’s successor went down the same path in passing the Townshend Acts. These laws were intended to bring the colonies, particularly New York, to heel. Instead, they simply increased colonial resentment and resistance. Yet, the level of resentment and resistance varied among the colonists. John Adams stated during the first Continental Congress that, with regard to where the colonists stood on independence, one third were for independence, one third were against independence, and the final third were undecided. Adams was extremely accurate in this statement. From the start, there had been a select group of colonists that agitated for immediate independence in response to the way Parliament and England treated them. Just as adamant were a group who believed that the colonies owed everything to England, and therefore, could not see breaking away from England as a good thing. Finally, there was the group who could not decide either way. Like all undecided groups, they could see valid points on each side of the issue, but were unable to make a definitive choice. Ultimately, one of the deciding factors that rallied all the colonists to approve gaining independence from England was Thomas Paine’s Common Sense. In this pamplet, Paine outlined points that the majority of the colonists agreed with. He did not just attack Parliament, but also the concept of monarchy. For Paine, the responsibility for the troubles in the colonies did not just lay at the feet of Parliament, but also at the feet of King George III himself. Paine used his pamphlet to present the following conclusion: â€Å"Americans should consult their own interests, abandon George III, and declare their independence† (Shi Tindall, 2007). Another aspect that unified the majority of American colonists in seeking independence was the outbreak of war in Lexington and Concord, Massachusetts. These two battles occurred before a formal break with England had been pronounced. The fact that English soldiers would attempt to initiate warfare with the colonists before they had even completely decided on breaking away from England was more than enough evidence that England did not have any consideration for the colonial point of view. Therefore, the formal break England thought would never occur did occur via the writing and proclaiming of the Declaration of Independence in July of 1776. Overall, the American Revolution occurred for one reason: it was the right time and moment to establish country that ruled in a manner completely different from the norm of monarchy. Many of those watching the Revolution unfold believed it was nothing more than an experiment in the misguided concept of democracy that would ultimately fail. Yet, that it did not fail is a testament to the hard work of and constant discussing and debating of the issues by the colonists. They took what they felt was best from monarchical government and adapted it to fit into a new, democratic form of government and society, one in which all inhabitants of that society would have a say in the governing of that society. This is the legacy of the American Revolution: the ability of Americans to utilize the democratic process in governing of America. Shi, David Emory and Tindall, George Brown. America: A Brief Narrative History- Volume One. New York: W.W. Norton Company, 2007.

International Business Essay Example | Topics and Well Written Essays - 2500 words

International Business - Essay Example Due to the widespread interconnectivity provided to the masses by the high speed internet services, the various geographical boundaries and barriers are becoming increasingly less important. As such, the world is turning into what can only be described as a type of global village where nations highly interconnected with one another and their strategies and plans have the power to impact millions of lives on the face of the earth (Desai 2012, p.115). Likewise, the economic, political, social and technological factors of a particular nation can prove to be beneficial as well as competitive to many other nations, who are developing and emerging at varying paces or have established themselves in a more secured manner over the time as compared to others. As such, this brief will consider the emergent case of the economy of India. India is comprised of one of the most attractive markets that fall in the category of the fastest emerging markets around the world. With a GDP of over $1.8 tril lion, the Indian market looks extremely attractive for investments by foreign institutional investors (Mukherjee 2009, p. 59). Apart from that, because of the highly diversified population mix and increasing per capita income, India has emerged as a unique market for consumables for multinationals around the globe. This provides corporations with opportunities to acquire growth and generate revenue from such a high opportunity market. However, for a better understanding of the â€Å"India advantage†, as some commentators have called it, in terms of emerging market, a PEST analysis is required. Political The political parties of India have to help and to shape the development of the various factors that contributed to the process of economic development within India as an important emerging market in the global forum. The most important contribution that has been made by the political parties in the development of the Indian nation is the process of opening up of the Indian ec onomy in the early 1990’s. The opening up of the Indian economies contributed to the a greatly in flow of foreign funds. These foreign funds and investment naturally contributed to the overall growth and development of the nation over the past two decades. Likewise, the various political powers played a large role within the process of formation of various favorable trade policies and agreements that

Implementation of strategy in FlyBe Essay Example | Topics and Well Written Essays - 1000 words

Implementation of strategy in FlyBe - Essay Example This paper illustrates that in the line of the fact that a strategy needs to be selected in order to fuel the growth of Flybe, the strategy that needs to be selected is a strategy that will help the company in consolidating the business on the home front. Given the riskiness of the business in which the company is operating and the fact that the country in which the company operates has not recovered fully from the clutches of recession this seems as the best available strategy. It is required that following the loss that the company suffered in the year 2013, the company should focus on consolidating the financial position first of all. Although the company has seen profit in the year 2014, it is still very risky to venture into a new market just yet. Another fact which makes the decision of entering the market still far fledged decision for the company is the fact that the Asian market is a relatively new market for the company. So the returns from the Asian market will be rather s low to come by as opposed to the strategy that involves the domestic market. In view of this case, the strategy for the domestic that aims at consolidation of the operations in the domestic market is the strategy that should be chosen for implementation. The strategy that aims at consolidating the business of the company involves several steps such as remove the unprofitable routes, introduce marketing coupons and discount coupons that will help in making the routes more attractive to the customers etc. In implementing the strategies there are several issues that will arise which might hinder the implementation of the strategy. There are also some factors or issues that will help or synergies the implementation of the strategies.

The Impact of Information Technology on the UK Financial Sector :: Business and Management Studies

The Impact of Information Technology on the UK Financial Sector I have studied that in business, information technology can be used if effective in a strategic way in order to gain a competitive advantage and this can be seen in the UK financial services. In such an industry it can be said to be one of the most dynamic and rapidly growing sectors of the economy. Such a rate of change and growth has created a prolific environment for the innovation of information technology. The application of information technology has had a qualitative impact by changing the mode of operation in the financial sector, modifying the range of services provided and linking together geographically isolated financial hubs into a global financial community in order to trade 24 hours a day. For the past two decades organisations have noted that information technology is important for profitability on both the cost and revenue side. In the financial services sector costs arise from two broad areas of operation: those connected with the management of information, and those with the execution of transactions. Financial services have always been a labour-intensive industry. The rising cost of labour, relative to the cost of other factors of production, has imposed a burden of rising costs as a proportion of total revenue earned in such organisations as retail banks. The function of IT has been one very important way in which financial services firms have sought to contain their costs. For example, in commercial banking the application of successive generations of computerisation since the early 1960’s has dramatically reduced the size of ‘back-office’ staffing, while the growth of expensive paper-based systems for money transmission (cheque and credit clearing systems) has been curtailed by the development of paperless computerised payment systems such as BACS (Bankers Automated Clearing System) in the UK and the development of EFTPoS (Electronic Funds Transfer at Point of Sale) systems. The role of information technology has grown and changed continuously in the banking sector. The banking industry has used IT to enable increases in the volume of transactions as well as the development of new products; applications have ranged from back-office (check and accounts) processing, mortgage and loan application processing, and the electronic funds transfer to more strategic innovations such as automated teller machines and new kinds of securities. The use of IT has also had some important customer - supplier effects. For the customers of service providers, it has been used to improve the quality and variety of services in many industries, especially through its ability to amass, analyse, and control large quantities of specialised data. Such improvements include error reduction or increased precision, faster or more convenient service, and improved

Ella Baker Essay

Ella Baker embodies the theme of strength in the face of adversity in Joanne Grant’s novel Ella Baker: Freedom Bound. Ella Baker comes from a long line of strong women who taught her to stand up for what she felt was good and right. As Ella Baker encounters racial discord in the twentieth century, she draws up on the strength of her mother, her grandmother and her aunts. She also remembers the strength that was passed down from her grandfather and uncle. As a result of her great strength she is able to teach others about nurturing equality among all people. Ella Baker spent her adult years organizing people to fight for equality but this fight wasn’t always easy. Ella Baker was a black woman facing all the struggles that black people went through prior to and just after the Civil Rights Movement. She can be compared to Martin Luther King Jr. because of her tenaciousness and unwillingness to give up the fight. However, Baker faced gender discrimination as well which only added to her struggles but also encouraged her to continue to use the strength that her ancestors passed down to her. Ella Baker faced great resistance from the Southern Christian Leadership Conference headed by Martin Luther King Jr. because she was a woman and men didn’t care for taking advice from women. In this way, Ella Baker faced a fight for racial rights as well as gender rights. Ella Baker was responsible for organizing ordinary people to fight for equality. She is credited with the Student Nonviolent Coordinating Committee (SNCC) which mobilized ordinary people to join the Civil Right fight despite the challenges that they faced. Throughout her activist activities and numerous speeches, she urged ordinary people to find the strength to identify one thing that needed changing and work on it a little at a time. She emphasized to crowds that each person had something to give and these little bits could add up to huge changes. Ella Baker’s most important contribution to the world was her untiring dedication to the Civil Rights movement. Drawing upon the strength that her family members instilled in her gave her the power to continue the fight even when times were tough. She was one of the pioneers of the Civil Rights Movement and Grant’s book details her great contributions. One important characteristic that gave Ella Baker so much of her strength was her ability to work towards equality without calling attention to herself. Baker didn’t focus on the work of individuals. Instead, she focused on the great things that could be accomplished when people worked together to make changes. As a result, Baker was often at odds with other (primarily male) civil rights activists because she was more focused on getting things done than reveling in the glory of accomplishment. Grant’s inclusion of primary and secondary sources only lends to the credibility of strength that she presents in her book. African American people have relied on songs and rhymes throughout history in order to gain strength during struggles. Grant’s inclusion of several of these short songs shows just how important strength was to Ella Baker and the many avenues she used to draw upon the strength of her family members. Grant’s use of personal remembrances of Ella Baker goes further to show her character and depth of her strength in her constant battle to gain equality for all people. If these accounts were not included in the book, the theme of strength wouldn’t be displayed as well as Grant was able to show. The use of primary and secondary sources give further evidence about the person that Ella Baker was and allow readers to gain a true picture of the kind of person that Ella Baker really was. Throughout the book, Ella Baker demonstrated her â€Å"belief in the ability of people to take control of their lives and lead themselves. † Joanne Grant realized the importance of telling the world about Ella Baker. Grant had first hand experience with the work of Ella Baker and the important contributions she made to the Civil Rights Movement. Grant witnessed Baker’s ability to set herself apart in order to build upon inner strength to find one’s path in life. Ella Baker was no stranger to resistance based on both her race and her gender and Grant knew that her story needed to be told so her name could be associated with the great work that was done throughout the Civil Rights Movement. The role of black women is underrepresented in non fiction and Grant took it upon herself to share her opinion of Ella Baker with readers. Ella Baker: Freedom Bound is a book that will open the eyes of readers learning about the Civil Rights. It will show the struggle that African Americans went through to gain equality but also the struggle that women went through. Grant paints a vivid picture of the strength that Ella Baker had despite constant challenges to keep her from reaching her goals. This book emphasizes that strength is necessary when one is fighting such an important battle. Ella Baker becomes the model of persistence through her dedication to equality and her willingness to keep fighting no matter what. She didn’t let men or white people keep her from working towards her vision of equal rights. This book is highly recommended to those who wish to gain a clear but different perspective on what it was like to be an activist during the Civil Rights Movement fighting for both racial and gender equality. Grant, Joanne. â€Å"Ella Baker: Freedom Bound. 1998. 17 Nov 2008 . Hamilton, Grace Towns & Robinson, Ruby Doris Smith. â€Å"Book excerpts: Three women’s voices from the annals of the civil rights struggle. † The New Crisis April: 1. Omatseye, Sam. â€Å"Ella Baker: A Civil Rights Angel. † Urban Spectrum. 2006. 17 Nov 2008 .

Portfolio Recovery Associates, An Account Executive

I am currently employed at Portfolio Recovery Associates as an Account Executive. I begin working for this company in 2008 as an account representative. Portfolio Recovery Associates strives to be a leader in the consumer debt collection industry. The company is distinguished by continuous innovation, strong customer focus, and cultures of integrity and compliance. The company was founded by four bankers in 1996. Since Portfolio was founded in 1996, it has grown to become one of the largest debt buying companies in the US. Portfolio Recovery Associates buys the debt then reach out to the debtors to try and help them resolve it. Debt collection is not easy job and can be very stressful. While trying to collect the debt we have consumer protection laws we have to abide by. When I started in 2008 there were always rules and regulations that had to be followed but over time things changed, one of the major challenges we had to face was in communication. In the past we were able to use our automated dialer system to call debtors land line, times have change majority of the people have dropped land lines and are now using cell phones. There are laws in place where you cannot call a cell phone using an automated system it has to be done manually. When the law changed it slowed us down dramatically, and it was hard adapting to that change. We went from speaking with 300 debtors a day to 40 which was very hard. We overcame that challenge. 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ANZ ANNUAL REPORT 2014 1 2 ANZ ANNUAL REPORT 2014 CONTENTS Section 1 Section 3 Financial Highlights 5 Five Year Summary 196 Chairman’s Report 6 Principal Risks and Uncertainties 197 Chief Executive Officer’s Report 7 Supplementary Information 206 Directors’ Report 8 Shareholder Information 208 – Operating and Financial Review 12 Glossary of Financial Terms 214 – Remuneration Report 28 Alphabetical