Value Analysis

Value Analysis or Value Engineering 1. Explain, how does value chain approach helps an organisation to assess its competitive advantage Answer: Most of the firms define value chain as mission of creating product or services. For these firms, the products or services generated are more important than any single step within their value chain. These firms use the value chain approach to better understand and identify which segment, distribution channel, price point, product differentiation, selling proposition and value chain configuration will yield them the greatest competitive advantage.The way the value chain approach helps these firms to assess competitive advantage includes the use of following steps of analysis : (i)Internal cost analysis — to determine the sources of profitability and the relative cost position if internal value creating processes. (ii)Internal differentiation analysis – to understand the sources of differentiation (including the cost) within inter nal value creating processes, and iii)Vertical linkage analysis – to understand the relationships and associated costs among external suppliers and customer in order to maximize the value delivered to customers and to minimise cost. These type of analysis are not mutually exclusive. In fact, firm begin by focussing on their internal operations and gradually widening their focus to consider their competitive position within their industry. The value chain approach used for assessing competitive advantage is an integral part of the strategic planning process. 2. Write a short notes on value analysisAnswer Value analysis (also known as value engineering) is a systematic interdisciplinary examination of factors affecting the cost of a product or service in order to devise means of achieving the specified purpose at the required standard of quality and reliability at the target cost. The aim of value engineering is to achieve the assigned target cost by (i) identifying improved pr oduct designs that reduce the product’s cost without sacrificing functionality and/or (ii) eliminating unnecessary functions that increase the product’s costs and for which customers are not prepared to pay extra for.Value analysis or value engineering is one of the most widely used cost reduction techniques. It can be defined as a technique that yields value improvement. It investigates into the economic attributes of value. It attempts to reduce cost through a. design change, b. modification of material specification, c. change in the source of supply and so on. It emphasises on finding new ways of getting equal or better performance from a product at a lesser cost without affecting its quality, function, utility and reliability.For example, the function of a fastener is to join two or more parts. Value analysis examines the value of this function in terms of alternative methods such as welding, taping stapling, etc. in view of the stress and vibrations involved in a specific application. In value analysis each and every product or component of a product is subjected to a critical examination so as to ascertain its utility in the product, its cost, cost benefit ratio, and better substitute etc. When the benefits are lower than the cost, advantage may be gained by giving up the activity concerned or replacing if for betterment.The best product is one that will perform satisfactorily at the lowest cost. The various steps involved in value analysis are : 1. identification of the problem; 2. collecting information about function, design, material, labour overhead costs, etc. , of the product and finding out the availability of the competitive products in the market; and 3. exploring and evaluating alternatives and developing them. In other words value analysis brings out clearly the areas where the cost of a product can be reduced by pointing out : 1. Unnecessary items, components in a product to be removed. . Possibility of substitution with reduc ed cost without affecting its quality. 3. Possibility of overall simplification in design manufacture etc. of a product. 3Value Engineering is more effective than any other cost reduction technique like Work Study, Automation etc. — Discuss this statement in the Indian context. Answer. Value engineering or value analysis is one of the most widely used cost reduction technique in the purchasing and production areas. It aims at reducing cost through change, modification of material specification, change in the source of supply of material and so on.It emphasis’s on finding new ways of getting equal or superior performance from a product at a minimum cost without affecting its quality, function and reliability. It is the process of subjecting each and every component of a product to a critical examination so as to ascertain : (i) Its utility in the product; (ii) Its cost; (iii) Whether is cost commensurate with its utility ; (iv) Whether it can be replaced by a cheaper co mponents ; (v) Whether it can be does away with ; (vi) What the competitors are using in place of it ; and (vii) Whether anybody is buying it at cheaper price.Utility means usefulness; this can be easily and definitely measured when the concerned component or the service can be obtained form outside — the price measures it usefulness. In some cases where an outside market does not exist, utility would be measured only subjectively. Still one would have a fair idea of whether the benefit obtained, say in terms of better appearance, is worth the costs incurred. Usually it would be profitable tom tap outside sources if the price is lower than the cost.But this decision needs to be made with great care as the question of fixed and sunk costs is very important. Value engineering bring clearly the areas where the cost of product can be decreased by pointing out: (i) Unnecessary items/components in a which might have had once some utility but now are redundant and, therefore, dispen sable ; (ii) the possibilities of component — substitution with reduced cost without affecting the quality of the product; and (iii) the possibilities of overall simplification in design / manufacture etc. f a product. The relationship between value engineering and cost reduction a. Value engineering is done with a view to reduce the cost and cost reduction looks upon value engineering as one of its prime tools. b. Cost-reduction has always followed a critical examination of the benefit incurred. Value engineering is a careful and as far possible, quantities appraisal of the benefit derived at each stage of work.Where the benefits are lower than the cost, advantage may be gained by giving up the activity concerned or replacing it by something else. c. Work study automation etc, do reduce cost but in most cases, they save only labour cost by improving efficiency, etc. On the other hand, value engineering relates the worth of the product, its value to the function it is intende d to perform and makes a sizeable in the cost of the materials by design changes, substitution etc.

Frankenstein Rejection Essay

In the novel of Frankenstein, there are several prominent themes. The main theme however is rejection. Rejection is not singled out on just the relationship of Victor and the Monster. Yes, Victor does reject the Monster but that is not all. Society as a whole rejects the Monster. Also, in a sense, the De Lacy family was/is rejected by society as well. In a situation like the one in Frankenstein, rejection is easiest when it comes to defiance in society. Victor longed to create life. In that, he took it upon himself to experiment with dead people in older to accomplish it. However the insanity caused by the obsession made him reject the Monster. â€Å"The different accidents of life are not so changeable as the feelings of human nature† (pg. 42). This is a prime example- case in point. Human nature is to reject the unusual. Victor’s obsession with science and creation is the basis for his hatred. Society rejects the Monster based on his looks. Honestly, if an eight foot, stitched creature came up to you what would you do? You’d reject it. The people of the village rejected the Monster when he was looking for shelter, protection. They judge him on a look basis and it links to society rejecting the unusual and ‘ugly’. Society sets an unbreakable standard for individuals to follow in order to be accepted. Those who defer from the stand are shunned for being different. Felix DeLacy was only trying to correct a societal wrong in freeing Safie’s father. Humans, as a whole, enjoy seeing pain inflicted onto others. This makes complete sense because when it comes to public executions masses are gathered and cheering. â€Å"The government of France was greatly enraged and punish † (pg. 106). Society accepted the DeLacy’s because they had money. Once Felix reached out to help another and the DeLacy’s lost their money and social status, society rejected them. Society wants nothing to do with the poor. Society wants nothing to do with the poor, the kind hearted or the ‘unique’. Rejection is the main theme of this novel. The whole novel demonstrates the theme of rejection. Victor’s obsession with creating life is the major component leading to his rejection of the Monster. Society rejecting the Monster when they don’t take time to understand what they don’t know or understand. And you cannot forget society rejecting the poor. This is the perfect example of rejection in society. Society doesn’t enjoy what they do not like or understand so the easiest thing to do is reject the defiance.

The Reconstruction Essay Example | Topics and Well Written Essays - 750 words

The Reconstruction - Essay Example There were many challenges in the period trying to safeguard rights for African Americans leading to passage of various Acts and constitutional Amendments to guide the process. However, the aim of this paper is to compare the presidential and congressional Reconstruction and to develop a 3-point plan for Reconstruction which would have been more successful than the other plans. The main difference between presidential and congress plans was that the presidential plans were very lenient to the confederates contrary to what Radical Republicans expected. The Congressional Acts and Amendments were very stringent aimed at punishing the rebel states and especially the people in high ranks during the war. The 10% plan by Lincoln entailed pardoning those who swore allegiance to the union as well as the US constitution (Franklin 16). New governments were to be formed using new constitution and abolishment of slavery was a necessity for readmission to the union. Just like Lincoln, Johnson†™s plan was even more lenient. It involved pardoning those who took loyalty oaths except high ranking confederate political and military leaders (Ferrell 27). Though Republican and a Southerner by birth, Johnson loathed the wealthy planters as he believed they are the ones who led the secession of south. Those with property worth more than $ 20,000 were thus not allowed to take loyalty oaths and this meant they couldn’t hold public offices or vote. However, he did not address the plight of Freedmen giving room for southerners to establish Black Codes to limit black rights. Those states which created new governments were readmitted to the union on condition that they abolished slavery. The congressional plan was very radical. Republicans wanted to confiscate land of rebels and divide it among the Freedmen and the Freedmen bureau was entrusted with that task. The congress also refused to accept those elected from former confederate states in the congress especially former hig h ranking officers. The congress unlike Johnson was bent on securing rights and citizenship for former slaves thus passed the Civil Rights Act in 1866 that gave blacks equality under the law and due process of law. It also extended the life of Freedmen’s Bureau and overturned the Black Codes. To further black rights, the congress entrenched these rights in the constitution by passing the Fourteenth and Fifteenth Amendments to the constitution. Fourteenth Amendment gave citizenship to freedmen, equal protection of law and due process of law. It was passed in 1868 and stated â€Å"all persons born or naturalized in the U.S and subject to the jurisdiction thereof, are citizens of U.S and of state wherein they reside† (Foner 251). The Fifteenth Amendment of 1870 gave blacks suffrage and stated â€Å"the right of citizens to vote shall not be denied or abridged by the US or by any state on account race, color, or previous condition of servitude† (Ferrell 41). However , it did not guarantee voting as states could still deny blacks right to vote based on other criteria such as poll tax. Besides, gangs like Ku Klux Klan could not allow to them to vote thus unleashed terror on them. States had to ratify both amendments to be readmitted to the union. Besides the two amendments, the congress also devised Reconstruction Acts in 1867 to act as its plan for Reconstruction. Under these four acts, the remaining ten former confederate states which had not ratified the fourteenth Amendment

What is your personal environmental ecological ethic Essay

What is your personal environmental ecological ethic - Essay Example What this implies is the fact that our efforts and endeavors must be aligned, planned and executed in such a way that there would be more fairness resulting from them than any other aspect. My personal environmental ecological ethic therefore banks staunchly on how I shape up elements within the ecological realms and what I learn from these all this while. This paper shall discuss my personal environmental ecological ethic and how it relates with the changing dynamics of the environmental debates as seen by my entirety in the time and age of today. What I have learned from the environmental ecological debate is the fact that human beings need to interact with the animals and plants – essentially living things, on a constant basis. This is the age of co-existence and we, as human beings need to continuously monitor things around us, and thus devise ways and means through which we can interact, co-exist and correlate with the other organisms and living beings present in this wor ld. The aspect of ethics coming into the equation is all the more important because dealing with these living beings must be based on a premise which inculcates tolerance, empathy and care, more than anything else discernible. These discussions center on the aspect of bringing in a collective vision to set things right, and that too within the contexts of building upon the strengths that are present within the environmental ecological debates (Omta, 2011). Sustainability and adherence to the moral constructs within the environmental ecological understandings is indeed significant to bring in the much needed value and quality within the care concerns when one discusses the quintessential tangents of environmental ecological ethics. If the ethical considerations are not given the proper room to come out in the open and make a mark for its own self, there would be disharmony and anarchy amongst the world’s most prized being, the human beings themselves. However, on the flip side , if these human beings construct the very basis of co-existing with the other organisms and living beings on the face of this earth, there would be much success and comprehension within the related departments (Ehiri, 2006). As suggested earlier, co-existence will indeed produce solid results as per my understanding and opinion of human beings being at the helm of satisfying the environmental ecological ethical debates. I am of the opinion that sanity might come about if there are concerted efforts within the related contexts of harmonizing the living beings and looking after the food domains that are present for them. Moving further ahead, I am a firm believer in the premise that food abundance is indeed a good omen for the living beings, which co-exist with one another in the world and for the sake of the ecology and the environment in essence. My belief has been strengthened with the kind of work that has come about with the important elements of the ecology, the human beings, t he animals and plants, all of which are making use of food and turning the solid wastes into food once again, though with a lot of processing required at different ends (Hannabuss, 2009). Food shortage could mean that the generations within the living beings could come to a halt. Same is the case with the depletion of the resources which could take place any time, and the manner under which these have to be used, and specifically by the human beings is somewhat of a problem for all concerned. However, proper steps need to be taken to do away with the negativities present within th

Key Strategic Alliances in Middle East Assignment

Key Strategic Alliances in Middle East - Assignment Example We should study about the Middle East because we can learn from the trials and tribulations suffered over the last few thousand years. In addition to this, the Middle East is at the center of three continents: Asia, Europe, and Africa. This makes not only the land valuable, but also the trade routes that go through this region. This perhaps explains why there have been so many wars in the region and why there is still conflict there today. Middle Eastern culture has also greatly influenced the way that westerners think, such as through mathematics. The origin of western numbers is Arabic, and many mathematical concepts first originated in the Middle East. Looking towards the future, the situation in the Middle East is changing as local economies experience growth and the people want to have more of a say in the political process. Learning from these experiences can only help understand the western form of democracy.

Teams Research Paper Example | Topics and Well Written Essays - 250 words

Teams - Research Paper Example They are rewarded for mastering a variety of skills needed to meet team performance goals. To lead effective teams, leaders must understand successful elements of a good team because leader can effectively teach only what they consistently model. Leader’s action, behaviors and decisions have direct impact on team members. A leader having knowledge on team processes and dynamics is the key to having an effective team based organization (Lussier & Achua, 2009). A strong leader has all the qualities of effective team player. A team player is usually a contributor to overall success of a group-work, whereas a leader is a key influencer of the overall success and agenda for the group. A leader sets an example for team members. A leader is not only responsible for his/her actions but also for entire team. The Leader Exchange Model or Vertical Dyad Linkage Theory discover how leaders and managers develop relationship with their team members and explains how those relationships can contribute to growth. The theory states that all relationship between managers and subordinates go through three stages: Role-Taking, Role-Making and Routinization (Griffin & Moorhead, 2011). Role-taking occurs when team member joins group and manager evaluate member’s skills. In Role-Making, new member start working on project and manager expect new member will work hard and prove trust-worthy. During this phase, group members are divided into two groups: In-Group and Out-Group. In-Group team member receive more attention and support, and more opportunities from their managers whereas in Out-Group, members get very less consideration and opportunities. In Routinization, routines between team members and managers are established. The limitation of Leader-Member Exchange Theory is that it assumes all team members are equally trustworthy. Although we may like to think that everyone is honest, but reality is different! Managers need to get the best possible outcome, that is,

Immigration law Essay Example | Topics and Well Written Essays - 1500 words - 1

Immigration law - Essay Example In Ameer’s case, an understanding must prevail between him considered as a party and the United Kingdom that is also considered as a different party. In order to coin a rational judgment, all the relevant provisions of the law have to be obeyed and it is through a critical understanding that an effective decision can be reached. Here, an effectual decision is the decision reached that fulfils all the demands of the law and manifests concern to the respect of human rights. The United Kingdom has to ascertain that the asylum seeker actually fears the persecution3. Under ordinary situations, individuals in fear of persecution must have to originate from a particular social group that is likely to be persecuted. In cases of countries such as Afghanistan, the sources of persecution might incorporate race, religion, political affiliation or nationality. Hence, the united kingdom have to ascertain the probability of the asylum seeker’s origin and the probability of originating from the above stipulated groups and the impending reasons being influential to the actions considered adverse to their lives4. Ameer fears for his life and that of his family and that is perceived as the primary cause of his escape to the United Kingdom. Nonetheless, his case is quite complicated afterwards since he develops a kidney condition that is of a potential harm equally. Therefore, it is imperative to understand that besides him faced by external or the national problems, he is faced by personal and health problems. However, the law provides for both conditions and it is upon the law enforcement teams to follow the law provisions to their maximum to achieve a credible solution to the situation5. Concerning the human rights, Ameer’s life has to be respected in his capacity as a human being that is entitled to safety and healthy welfare. The law has to regard the health condition of the asylum seeker and pursue all the activities within its docket to provide its best to aid in the situation. The United Kingdom has to establish that Ameer is unwilling or incapable of subjecting himself to the protection provided by his country, Afghanistan. The United Kingdom has also to determine in case the refugee is not associated with any nationality or is not willing to go back to his country of habitat and from which the refugee originated6. Ameer’s situation is relevant in two provisions of vast law contexts that is, Article 3 and article 8. Article 8 demands consideration of Ameer’s personality and the components surrounding him. This provision regards the applicant’s private life, family life home as well as that of correspondence.6 Basic interpretations of article 8 provide that concerning private life, the bodily integrity has to be upheld. The applicant should be granted all the medical opportunities he deserves; again the treatments should never be restricted. The applicant is entitled to personal autonomy and is liable to make all his decisions without any external influence unless requested. The applicant has the right to hold information and can also demand information held by an institution concerning his affairs and personality. Again the aspect of home has to be accorded the due respect to mean that Ameer’s current dwelling has to be recognized as his home and there is no essence in searching for him home even if it does not exist. The article 8 is relevant in this case since Ameer has developed a fatal health condition. Therefore he has to be

Assessment item Business report on tourism services for local Essay

Assessment item Business report on tourism services for local consumers - Essay Example is internationally acclaimed says â€Å"Tourism comprises the activities of persons travelling to and staying places outside their usual environment for not more than one consecutive year for leisure, business and other purposes† (House of Commons, 23 June 2000). Tourism industry is one of the most important industries for the economy of any country. Huge number of job opportunities has been created by this industry in almost every part in the world. This paper focuses on the tourism industry in Hong Kong and a special tourism operation in the region. Hong Kong Disney land has been chosen as the special tourism operation. The paper include an in depth service marketing analysis which include analysis of 7’Ps of service marketing. It is needless to say that this analysis has been done in the context of Hong Kong Disney land. Like any other economy tourism industry is also an important pillar of Hong Kong economy. Almost 3.4 percent country’s GDP is contributed by this industry. More than 190,000 people are employed in tourism industry of Hong Kong and this is almost 5.6 percent of country’s total employment. But recent global financial turmoil has greatly affected the industry. It has been found that tourist arrivals in the first half of the last year were down by almost 3.4 percent. Still there were approximately 8.3 million tourist arrivals in the mainland of Hong Kong in the first six months of 2009. There are 158 hotels with more than 57588 rooms in Hong Kong. Number of total hotel room has increased by 9.5% from previous year. It is quite expected that Hong Kong government would promote tourism industry as it is a major contributor to the country’s GDP. There is tourism commission that was set up in 1999 with purpose of providing leadership and policy support to tourism develop ment in the region. Main objective of this commission is to promote and establish Hong Kong as a premier destination to the business and leisure visitors. There is Hong Kong

Coffee Industry and Todays Economics Demands Term Paper

Coffee Industry and Todays Economics Demands - Term Paper Example This essay stresses that economists posit that increased supply control, price regulation and fair trade initiatives could help solve the current coffee crisis. Fair trade guarantees farmers a fixed minimum price for their coffee, which can equal nearly two or three times the unsubsidized market price. Fair trade also eliminates the middlemen exporters involved in the coffee trade, who often pay farmers below market rates and then sell at the rates set by the New York Coffee Exchange, pocketing the excess money for themselves. This paper declares that the decline of the coffee prices is the worst news for the farmers but it is not as bad news in United States of America as in any other part of the world because they are the largest consumers of coffee. The world trade organization also plays a key role in determining the price of coffee. The policies of the world trade organization supports free trade which benefits both exporters and importers but at the end who is benefited largely depends on the price of the coffee. Because of the fall in demand the price of coffee has also fallen, which is quite natural considering the demand and supply function of the microeconomics. If there is less demand, the price of that particular commodity takes a toll and the price automatically falls. The price of coffee has taken a toll because of the decrease in demand, the only way out for the farmers and for all other people who want coffee to generate much more profit is to promote coffee and make sure that more and more people across the globe drink coffee.

Final Project Outline Essay Example for Free

Final Project Outline Essay 1. Slide One (Introduction): â€Å"Should there be a set of uniform moral standards?† Speaker Notes: With the way the worlds is today and as the younger kids begin to mature, they have not been taught morals and if they have been taught morals, they seem to leave them at their door step as they venture out into the world of society. In order for society to live in peace and harmony, the United States would need to create uniform moral standards where everyone would have the expectation of abiding by the standards supported by laws. 2. Slide two: Moral Standards Speaker Notes: Morals are described as how people should behave when it comes to right and wrong. Some moral standards could be absolutely no prejudice, absolutely no lying, and people must treat other people with respect and courtesy. 3. Third slide: Levels of punishment. Speaker Notes- Levels of punishment should vary based on the crime committed. When one has a first time offense, one should receive a lower level punishment verse someone who continues to be a repeat offender, which would deserve the maximum punishment. I strongly believe that if a set of uniform moral standards were put into place the world would be a better place. Crime and corruption would be down. Maybe they should think about the way that foreign countries have a â€Å"set of uniform moral standards,† such as if someone is caught stealing they lose a finger. There will always be people who will disagree to the standards but that is to be expected because some people just are set in there ways but that comes with the territory and they deal with the issues now so what would be the difference? 4. Fourth slide: Deciding Moral Standards Speaker Notes- Based on a voting system, a sheet containing morals standards would be dispersed and the ones that not voted for would be taken off the sheet. After a final review and decision, the U.S. would forward the sheet to Congress for a concrete decision and then become a law. 5. Fifth slide: Society and Moral Standards Speaker Notes: Society and Moral Standards would have to be implemented and given a chance to work before a proper judgment could be decided. Until this happens they would be looked at in a negative way. Even though our country is in an economic crisis, others are still moving here because their country is in worse shape than ours. With the way of the world today people are just walking around in a self-centered mode worrying about them and having no conscience of their moral or ethical accountability. Negativity seems to plague this world like a man-made disease. 6. Sixth slide: Retribution Speaker Notes: This seems to be the only way to get people to understand what is going on. Standards have to be set and followed and if they are not followed or laws are broken then the responsible parties that are disobedient to the laws or standards have to be held accountable and punished to be taught a lesson and possibly send a message to future people who intend to do the same. 7. Seventh slide: The Supreme Court Speaker Notes: Beings that the Supreme Court is the highest ranking court in the U.S., having them make the final decision on moral standards will send the message that the standards are set in stone and are not open for review. This gives the people a chance to vote and set their own standards that they themselves have voted in and must abide by. 8. Eighth slide: Immanuel Kant (1724-1804) Speaker Notes: Immanuel Kant (1724-1804) created the â€Å"Categorical Imperative†, in which he believed that practical reasoning, free will, and necessary action are what drives a person to do what they feel is right. 9. Ninth slide: John Locke (1632-1704) Speaker Notes: The freedom of religion and natural rights was promoted and endorsed by John Locke who was a huge activist. He felt that survival continued to breathe because of following God’s law that coincides with a  natural moral law. He was a firm believer of â€Å"do unto others as you would have others do unto you.† If people continue to live right then eventually God’s law will prevail. 10. Tenth slide: St. Thomas Aquinas (1225-1274) Speaker Notes: St. Aquinas was a Christian who made the Five Ways. These ways were a way that this philosopher looked to prove that God was real. Being a believer in God this philosopher had faith in what was right and what was wrong. Cosmological argument, moral argument, and the argument of design made up the Five Ways that this philosopher created. 11. Eleventh slide (conclusion): Speaker Notes: I strongly believe that if a set of uniform moral standards were put into place the world would be a better place. Crime and corruption would be down. Maybe they should think about the way that foreign countries have a â€Å"set of uniform moral standards,† such as if someone is caught stealing they lose a finger. There will always be people who will disagree to the standards but that is to be expected because some people just are set in there ways but that comes with the territory and they deal with the issues now so what would be the difference? No matter where we go in this world there will be people who have good morals, bad morals, and some just will not care. The bottom line is as a living species on this earth one must be able to improvise, over come, and adapt to their surroundings whether it is to their benefit or not. Moore Bruder, 2008 Retrieved September 15, 2010 from Axia College PHI105 website

Development of Intermodal Transportation

Development of Intermodal Transportation A major factor underlying this transformation of freight transport is represented by the changes in the scale, in the composition, and in the structure of the American and global economies. The demand for transportation services has grown in response to the generally brisk performance of the US and global economies in this period. The US economy is becoming dominantly services-oriented, and shifting from mass manufacturing to high value-added custom manufacturing. The resulting combination of increasing information content and decreasing material intensity of goods changes the character and value of goods being moved. Further, the US and other Organisation for Economic Co-operation and Development (OECD) countries, in search of lower overall factor costs, have created global and regional free trade regimes, and globally organized production systems and value chains, which require speedy and timely movements of goods. These flows of goods are coordinated across national and global tra nsport nodes and links in order to support the smooth functioning of the globalized economy. Technological changes in the transport sector in the US have arrived in the form of the Interstate Highway System, the jet aircraft, the container and container ships, roll-on/roll-off vessels, and a variety of micro infrastructure to facilitate operations at seaports and airports. The use of information technology (IT) greatly enhances transport operator and system efficiency, offering not only speedier goods transport at declining costs but also the ability to integrate goods supply chains regionally and globally, while maintaining lean inventories. The third factor underlying the major changes in the freight system is the institutional and organizational restructuring of the transport system since the 1980s. Public policies to reform economic institutions by deregulating and privatizing the transport sector have stimulated technical innovations and enhanced productivity in that sector in the process lowering costs and improving speed and reliability. At the same time, two organizational innovations business logistical systems and intermodalism provide major sources of change in the freight sector. Intermodalism is desirable since inefficiencies in the freight sector impact upon the competitiveness of US firms in the transport and transport-using sectors. Intermodalism seeks to enhance the performance of the transportation system by increasing safety, reducing congestion and decreasing delays, thereby enabling more efficient freight and passenger trips (Hickling 1995). Greater efficiency translates into lower costs and an increase in the competitiveness of US firms in the global marketplace. The Intermodal Surface Transportation Act (ISTEA) emphasizes the importance of intermodalism and challenged the transportation authorities, at the federal, state and local levels in the US, to increase interconnectivity between the maritime, air and land transport modes, and thereby enhances the effectiveness of the total network. It is widely recognized in the US, in both industry and policy circles, that cooperation between transport modes has the potential to reduce congestion, especially in major freight corridors. While congestion problems result from a variety of factors, the concentration of production and trade in a relatively small number of metropolitan gateway cities, the increased dominance of a few ports, and the intermodal competition for the same freight, adds to the congestion. The traditional attitude toward infrastructure investment, namely building ones way out of congestion, has not been helpful since Transport integration across modes faces additional complex problems arising from institutional and regulatory choices made at several levels of the government, that is, federal, state and local. These choices, legacies of the past, currently impact upon the costs and the quality of service of freight movement, aspects particularly important during the current phase of increasing globalization. A more complete definition of intermodalism needs to incorporate the physical, institutional and informational elements that facilitate cargo shipments in a seamless manner across different modes. Thus, intermodalism can be more accurately defined as movement of cargo across a transportation network in which the physical, institutional and information infrastructures are integrated to reduce transaction costs and maximize operational efficiencies. Since seamless transport across modes is a major objective, this chapter discusses some of the obstacles to and many of the advances made towards fu rthering intermodalism in freight transport in the US. The major factor underlying the increasing demand for intermodalism is the globalization of the American economy. North America, Europe and other countries have built on the Bretton Woods system, the General Agreement on Tariffs and Trade (GATT) and the World Trade Organization (WTO) to create a global free trade regime, including regional Preferential Trading Areas such as the North American Free Trade Agreement (NAFTA), the EU and Mercosur. The industrialized countries, driven by the pressure to reduce overall factor costs in the competitive global economy, are using these open trading regimes to erect a globally distributed production system. There is increasing division of labour in the production processes as component activities are further disaggregated and spatially reallocated. This partition of the production process the slicing of the production value chain across national borders leads to different stages of production being carried out across several countries. The deregulation of the US transport sector since 1978- 80 has not only improved the performance of the various modes, but has also stimulated intermodalism. First, major changes occurred in the US in the conduct, performance and structure of airlines, trucking and railroads after deregulation: more competition among all modal carriers, lower prices, a wider set of service offerings, and new entry into most geographic and product markets. Carriers have been able to rationalize their networks, improve the efficiency of their operations, and set rates in line with competitive market conditions. There was a significant change in the cost structure of the railroad industry following deregulation, with productivity growing at well over 2 per cent a year (Bereskin 1996).

The Character of the Inspector in An Inspector Calls :: An Inspector Calls

Analyse the character of the Inspector in An Inspector Calls by J.B. Priestley. Discuss his: * Role in the play * Effect on the other characters * Stage presence When the Inspector first knocks on the front door, it is dramatic irony because Arthur just said a matter of seconds before of how he ‘might get a knighthood if we don’t get into any sort of trouble’. This is a very significant time of entering, similar to knocking over a tower of Jenga – everything one has hoped for has just evaporated into thin air. As an audience we expect something very important, an altered atmosphere in the play from this moment forward. The Birling’s smug satisfaction is put on hold. It abruptly comes to a halt. Edna comes into the Dining room and says to Mr. Birling, â€Å"Please, Sir, an Inspector’s called†. The Inspector, at first appears to the audience to be a police officer. He said he had recently moved to Brumley; the family find out he is a fake when Arthur rings the police station at the end of the play. This news is even more disturbing than the questioning that takes place throughout the play, because they realised that the Inpsector had deceived them all. They had been had! But on the other hand, was the purpose of the visit fulfilled? I think the purpose of his visit was to show the family that their lives and what they do during their life is far more influential than they realise, either positively or negatively. Had they helped Eva Smith, her life may not have been lost, but in fact, the Inspector’s intention was to help them see where they went wrong and secure them on the right pathif they were willing to respond. He wanted to aid them in their understanding that in life there are huge decisions and choices to make which, if are chosen wrongly, can have devastating effects, not only for them but for other people . The reason the Police Inspector arrived here at the Birling household was to investigate a suicide. He seemed to already know everything that the family told him of the questions he was asking. It was as though he had been watching them for the past 10 or so years and knew everything that had gone on. It appears innocent, just routine innocuous questioning. On one level, J.B. Priestley is using the Inspector’s character to solve what seems to be a police inquiry, investigating a suicide. On a deeper level, Priestley is using the Inspector to help the family see where they can take greater responsibility in society; he is helping

Horror Stories by Stevenson and Greene Essay -- Horror Stories Stevens

Horror Stories by Stevenson and Greene Horror stories are an excellent traditional genre. This genre has been around for almost as long as stories have been told. In this generation there is not much that can really scare us, but what does actually make a good horror story? Horror stories need to have a good and intimidating storyline, it needs to play on people's fears, it also needs to give its audience a real thrill and send chills down their spines. The horror story may be based on phobias, superstitions, murder or science fiction. Horror stories that involve science can be really scary sometimes, as this modern world is vastly developing, and we sometimes wonder what science can do. If a relatively small atom bomb can wipe out a large city than science can basically do anything, and this is what scares us. What also really scares us, is when a horror story is based on something we know little about, "the unknown," this includes aliens, monsters etc. Horror stories contain lots of tension and suspense; it has got to keep its readers on the edge of their seat, making them think what's going to happen next? A good horror story usually involves some kind of history, something that has happened in the past, this creates tension, suspense and creates and element of mystery for the reader. When humans don't know something, their hormones naturally make them want to know the thing even more; this is why the element of mystery and the suspense works really well in horror stories, luring the reader onto reading the rest of the story. In a horror story, lots of imagery is used, to create an atmosphere, this includes darkness bad weather, blood, death, also symbols of horror such as crows and the devi... ... think someone died because he was frightened of the dark, but when you think about it is kind of believable how he may have been so scared, that it just caused his body to stop working. I think horror stories have remained so popular because as humans we like getting a thrill. Horror stories are traditional and even in the times of the cavemen horror stories were told, and now these stories have advanced and can be very interesting. Although we don't like to be frightened, have nightmares and have our heart pounding really fast, the comfort comes when we realise that the horror isn't real (unless it is), and we can have a sigh of relief, and the feeling is good when we look at the horror and reflect it to our own lives, which makes us feel safe. This is the same for nightmares, the feeling comes when we wake up and realise the nightmare wasn't reality.

The Harlem Renaissance Essay -- essays research papers

Marcus Garvey and his organization, the Universal Negro Improvement Association (UNIA), represent the largest mass movement in African-American history. Proclaiming a black nationalist "Back to Africa" message, Garvey and the UNIA established 700 branches in thirty-eight states by the early 1920s. While chapters existed in the larger urban areas such as New York, Chicago, and Los Angeles, Garvey's message also reached into small towns across the country. His philosophy and organization had a rich religious component that he blended with the political and economic aspects. Garvey was born in 1887 in St. Anne's Bay, Jamaica. Due to the economic hardship of his family, he left school at age fourteen and learned the printing and newspaper business. He became interested in politics and soon got involved in projects aimed at helping those on the bottom of society. Unsatisfied with his work, he traveled to London in 1912 and stayed in England for two years. While in London, he read Booker T. Washington's autobiography Up From Slavery. Washington believed African Americans needed to improve themselves first, showing whites in America that they deserved equal rights. Although politically involved behind the scenes, Washington repeatedly claimed that African Americans would not benefit from political activism and started an industrial training school in Alabama that embodied his own philosophy of self-help. Garvey embraced Washington's ideas and returned to Jamaica to found...

Managing a Foreign Subsidiary

Outline 1. Introduction The objective of the research is to manage the subsidiary of Metersbonwe in Brazil and Russia. Metersbonwe is a Chinese local clothing brand. Metersbonwe was founded in 1994, and it specializes in casual wear. The reasons why I choose this brand is that I’m a young man, and I think the design of Metersbonwe is very suitable for the young people. Also, Metersbonwe is a popular brand with low price, so, the developing country like Russia and Brazil could adapt the price.However, to manage a subsidiary in a foreign country is full of challenge, and the one of the important factor to make it success is The Five Dimensions of National Culture. Power Distance (PDI): the extent to the power distribution is unequally in the less powerful member. Individualism versus Collectivism (IDV): the extent to the individuals integrates into the group. Masculinity Femininity (MAS): the degree of the sexism in the culture. Uncertainty Avoidance (UAI): how this culture trea t the uncertainty and ambiguity.Long-Term Orientation (LTO): the Long-term cultures value thrift and perseverance, but, the short-term cultures value tradition, the fulfillment of social obligations and protecting honors. The other factor is the leadership style. There 3 different leadership styles is Authoritarian Style, Democratic Style, Laissez-Faire Style respectively. I think my leadership style is Democratic Style, because I will not be authoritarian to make the company all listen to me, A man's wisdom is limited, so, I need group’s wisdom to help the company become stronger.I will also not be Laissez-Faire Style, as a subsidiary company’s leader, I have a responsibility to carry the company. The research is anticipated to manage Metersbonwe in Russia and Brazil. The most important elements to manage the subsidiary in Russia and Brazil are local culture, people’s cloth wearing habit and the weather. 2. Methods The only data collection method used in the re search is Internet research, because, it’s limited by the source around.But the amount of the information on the internet was plenty, also, is easy to get the useful information on the internet, although the data collect by internet research may have less authenticity and accuracy, it is enough for this research. The internet research provided lot background knowledge, relatively official information about the company, many culture conventions in the Russia and Brazil and the Unilever’s business model in Russia and Brazil to locate the research, the internet research method helps a lot in this research. . Findings 2. 1. Examine the cultural conventions influencing business In Russia and Brazil Russia: Normal business hours are 9 a. m. to 5 p. m. Mondays to Fridays, and It is not unusual for Russians to renegotiate a contract. Brazil: Schedule the business meeting at least 2 weeks. Use casual conversation to start a business meeting or negotiation. 1. 2. 3. 4. 1. 4. 2. Determine Unilever’s business model in Russia and Brazil Russia: * Focused on special development program * Building leadership in large categories Using employees from 11 different nationalities Brazil: * have a local structure * top notch infrastructure * 10 major categories to sustained market leadership 2. Discussion 3. 2. Interpret the findings in light of thesis statement 3. 3. 1. Advantage for Metersbowe in Russia Diversity staff to build up the company’s culture exchange 3. 3. 2. Disadvantage for Metersbonwe in Russia Need long time to reconcile the cross culture staff 3. 3. 3. Advantage for Metersbonwe in Brazil Is not emphasize the culture convention . 3. 4. Disadvantage for Metersbonwe in Brazil 3. 3. Assess the effectiveness of the research * Not enough information to locate the Unilever’s business model in Russia and Brazil * Only internet research to fulfill the report, no other reliable source of data 3. Conclusions 4. 4. Identify and justify the Metersbonwe in Brazil * the country I choose to manage Metersbonwe is Brazil * Metersbonwe as a new brand access in Brazil clothing market 4. 5. Suggestion * More source of data provide * Confirm the accuracy of the data

How Has Huck Changed Essay

In the beginning novel, Huck struggles against society and its attempts to civilize himself, which was represented by the Widow Douglas, Miss Watson, and other adults. Later, this conflict gains more focus in Huck’s dealings with Jim, as Huck must decide whether to turn Jim in, as society demands, or to protect and help his friend instead. The most significant way in which Huck changes his attitude is with Jim, by excepting him as a person. Towards the end of chapter 15, Huck plays a trick on Jim when they got separated in the fog. Huck tries to convince Jim that he’s been drinking because when they found each other, Huck explains he’s never gone anywhere, he’s been by his side the whole time. Then Huck goes off saying, â€Å"Well, this is too many for me, Jim. I hain’t see fog, nor no islands nor no troubles†¦ You couldn’t ‘a’ got drunk in that time, so of course you’ve been dreaming.† (84) Jim at this point is confused because how can he dream all that in ten minutes. Later on, as Huck realizes that lying to Jim about that whole incident was wrong of him, he apologizes to him. It was quite a thing for a white person to apologize to a black person in that time so it show that he is growing emotions towards Jim. He realizes why lie to him if colored people get taken advantage of all the time, Huck didn’t want to be one of those white people who did. More important, he eventually takes charge and tells the truth no matter what the outcome is, and has changed from a juvenile boy who doesn’t care if others are tricked, to a more civilized boy who protects innocent people.

Minimum Alternate Tax

Minimum Alternate Tax * Contributed under income tax * by vakilsearch Taxation on income is a vital source of revenue for our Government. Although Companies have to follow a mind-bogglingly complex procedure, the list of exemptions and deductions is long. As a result, a lot of Companies used these deductions and exemptions and escaped tax liability. While they enjoyed book profits as per their profit and loss accounts (and sometimes even distributed dividend), tax liability as per the Income Tax Act was either nil or negative or insignificant.To counter this â€Å"problem† the government came up with the concept of Minimum Alternate Tax (MAT) in the financial year 1997-1998. What is Minimum Alternate Tax? As per section 115 JA of the Income Tax Act, if a company’s taxable income is less than a certain percentage of the booked profits, then by default, that much of the book profits will be considered as taxable income and tax has to be paid on that. The current rate for MAT is 18%, up from 7. 5% in 2001-2002. Since this is a very broad provision, sometime companies who genuinely deserve tax relief get stuck with MAT liability.Hence, a system of MAT credit entitlement was brought in. MAT Credit Under this system, if a company pays Minimum Alternate Tax, then the difference between the tax that would have been payable if there was no MAT and the actual tax paid under MAT regime can be carried forward as a credit and can be set off against any tax in the future that is not under the MAT regime. For example, if a company has a book profit of 10 lakhs and after applying the provisions of Income tax act, arrives at a taxable income of only Rs. 1 lakh, then MAT becomes applicable as 18% of 10 lakhs is 1. lakhs. However, the difference between the tax paid on 1. 8 lakhs and the tax calculation on 1 lakh is carried forward as MAT credit. Say, the next year, a profit of 11 lakhs is booked but this time due to some cost-cutting initiatives, the company calcul ates a taxable income of 6 lakhs. Hence, MAT is not applicable as the taxable income is more than 18%. Here the company can choose to set off their tax liability with the tax credit they have from the last time when they paid MAT. Criticisms As can be easily seen, capital intensive companies like steel & construction etc. ave long been chronic victims of MAT and have lobbied for its removal ever since its inception. A lot of them are yet to encounter a period where they haven’t had to pay MAT. And considering that MAT credit can be carried forward only for a period of ten assessment years at a time, it has led to capital erosion on account of MAT. It is another instance of short-sightedness on the part of the Government; and one among many measures which cripple our global competitiveness for short-term revenue collection. (Contributed to The Hindu Business Line)

Homework should be limited Essay

For such a long time, homework is necessary for students, no one has doubted about its importance or its functions. However, some countries have set a limit on the amount of homework recently, which alarmed lots of educators, students, and parents that, if homework should totally abolished, or there should be a limit amount of it. see more:should schools ban homework Undoubtedly, homework does have its functions, or it wouldn’t be exited. However, the amount and criteria for homework that is given by the teachers is not good enough and it is is overwhelmed for students. In this essay, I am going to analysis the drawbacks of homework to parents, teachers and students. Firstly, for students, homework are time- consuming and add their stress. 8hours a day, 5 days a week, students have to go to school for such a long time, and they basically don’t have their private time at all if teachers give them loads of homework. Ridiculously enough, the schools and teachers love to emphasize â€Å"all-rounded development†. But where else can students squeeze their time for extracurricular activities and develop their interests if teachers just give them lots of homework? Plus, homework adds students’ stress. It is not surprising that students care about their homework because it is part of their examination’s scores. So when teachers claimed that† giving out homework can reduce students’s stress on examination†. You probably know it is misleading you. Because they are just adding your stress by telling you how important your homework is and how you should value it, and this kind of stress is overwhelmed as some students commit suicide because of school stress. Therefore, it is obviously that homework is not a good thing as it just makes students more stressful.

Legal Services for Prisoners Essay Example | Topics and Well Written Essays - 1750 words

Legal Services for Prisoners - Essay Example hat the US correctional department desired to establish a healthily lifestyle for the prisoners after the correctional period by implementing the policy of the above stated policy i.e. prison education. Thus, the American Central Security Control has designed effective prisoners’ education based programs with the aim of enhancing the job as well as rational skills, which will assist them to become more productive and law abiding citizen (Esperian, 2010). Based on this understanding, it can be claimed that the author of this article has evaluated the trend of prison educating program with the aim of identifying the criminal recidivism of the American citizens. More precisely, it can be asserted that the author has tried to identify the effectiveness of the varied prisoners educating programs. At the same time, the author has also tried to identify the involvement of the Federal Bureau of Prisoners in developing the different correctional education based programs (Esperian, 2010). In order to identify the goals or the desired outcomes of the policy or the program under examination, it can be asserted that the American Central Security Control has tried to develop the job and rational skills of the prisoners with the aim of deriving varied productive outcomes. At the same time, through implementing this correctional program, the US Federal Bureau of Prisoners has endeavored to grow law abiding responsibilities amid the prisoners. Moreover, it can be also claimed that the American Central Security Control has also tried to reduce the tendency of criminal recidivism prevailing amid the American prisoners (Esperian, 2010). In order to highlight the relevant concept or theory to the above identified goals or outcomes, the â€Å"Social Learning Theory† can be apparently noted as relevant in this context. Justifiably, in this regard, it can be claimed that ‘Social Learning Theory’ is a particular aspect, which is highly associated with self-efficacy. Moreover, it

In what way would winning the CA, state lottery ticket makes you bad Essay

In what way would winning the CA, state lottery ticket makes you bad - Essay Example But the responsibility of dealing with a lot of money can be as stressful as managing little. This is even harder for a person who is suddenly find themselves plunged from modest financial ground to extreme wealth. Just to show how hard it can to deal with a lot of money, consider the advice given to a young South African entrepreneur. Kunene was one of the 10 finalists of the South African Breweries Kick Start Business Competition for his business, Mind Trix Media (specializing in web development and design, development of mobile applications, printing and marketing) and met a number of motivational entrepreneurs, including Virgin Atlantic’s Richard Branson. Kunene says one of the most important pieces of advice he got was to see a psychologist once he got his first million (Tshabalala 23). A lot of money affects one’s psychology. They might start seeing themselves as better than everyone else. On the other hand, friends might start to feel their friend (the one who has the lottery) is acting different. They might be right, but they might also be wrong, seeing what they want to see out of envy. Either way, this is how money separates friends. Further, if a college student wins good fortune in lottery, they might start to think that they are now already successful, that they do not need college education anymore. Besides, they might argue, we have successful college dropouts in Bill Gates, Richard Branson and who would forget Steve Jobs. What they might not see is that these people dropped out of college with concrete visions of where they wanted to do with their lives, where they wanted to be. Of course, it took some risk. But they left college to work toward that vision. Another thing about these famously rich college dropouts is that they have worked hard for what they have or, in the case of Steve Jobs, had. That is the other problem about lottery money; it comes easy. And I like to think that people tend to be more protective over what

Entrepreneurship & Small Business Management Essay - 2

Entrepreneurship & Small Business Management - Essay Example I am hopeful that the company I would be working with would also be willing to fund my MBA for me. Thus in these two fruit-ful years I will not just be taking home a fat income but would also have completed by MBA. While pursuing my MBA , I would also be doing my cost savings. I am not keen on being head to mouth by the time I retire. I want to save up for investment later on in a business of mine. I will be saving 40 percent of my salary and it should be possible as I have no obligations at that moment. Thus at this rate in the next five years, I would have savings of above 2 Lakh dollars. I will invest this money in gold as the gold market is enjoying a huge boom these days and it is stipulated that the boom will continue for a while. By the time I graduate, I would expect my salary to have multiplied by atleast 2 folds. I would continue to keep a low-key lifestyle and would spend $60,000 per year only. The remaining amount will go in savings. I feel that all this compounded would give me more than 3 lakh dollars in the next two years. It is then when I will opt for an early retirement with the goal of getting into and starting my own business. By then I would have around 8 lakh dollars in s avings, gold and and other things. With the capital that I would have saved, I will start my own venture of a computer franchise company. The income through this company will increase by 40% every year and I would become a millionaire in just two years with net value of above 3 million in five years after

Tourism In Greece Essay Example | Topics and Well Written Essays - 5000 words

Tourism In Greece - Essay Example In the spirit of this ancient tradition of hospitality, contemporary Greece has instituted a tourist industry of considerable magnitude and the country has been continuously classified among the world’s most popular tourist destinations. The spectacular range and enormity of Greece’s tourist attractions encompass natural beauty, rich history and culture. A plethora of mainland destinations along with fifteen thousand kilometres of coastline and over two thousand five hundred islands which are spread out into the Ionian and Aegean Archipelagos add to the country’s unique attributes. These have also been responsible for transforming the country into a vacation spot of international calibre (Apostolopoulos: 72). However, Buhalis (p.441) states that Greece is one of the most remote, peripheral, insular and poor economic regions of the European Union. Its tourism requires urgent strategic management action in order to compete with alternative destinations and maximise the prosperity of the host population. The purpose of this paper is to evaluate and critically analyse the process of tourism in Greece. It also proposes to identify areas that require changes, and methods to improve tourism in Greece, which is a popular destination for international tourists. The phenomenal expansion of tourism development since the 1960s has transformed the basis of socioeconomic structure, altering the country’s life chances and welfare, accompanied by adverse sociocultural and ecological ramifications (Apostolopoulos: 72). Tourism continues to be the foremost economic sector of Greece, though it constitutes a statistically invisible industry in the midst of international geopolitical and economic reshuffling. Within this international framework and without overlooking the crisis phase of traditional, mass charter Greek tourism model, the multifaceted dimensions of Greek tourism needs to be critically reviewed. The focus will be on production and consumption

Research paper Example | Topics and Well Written Essays - 1250 words - 19

Research Paper Example They also serve to secure internet traffic. Just like a Wide Area Network, it connects multiple sites and servers over a long distance. The most important aspect of a virtual private network is its emphasis on privacy, because when a client computer connects to the internet through a VPN, its initial IP address is replaced by the one provided for by the VPN providers. For Example, a person’s physical location is Washington, but while using a virtual private network he appears to live in Brussels, this clearly shows that users obtain IP addresses from the area the VPN provides (Stewart 2011). In order to get access or connection into a virtual private network, one must have a username and password, mostly provided for by the service provider. On a computer, a VPN client is normally used, or you can access a special website, you enter your correct authentication details, then the computer exchanges information with the remote servers and once verification has taken place, connection happens and all the information and internet data is encrypted and secured from on lookers. Software developers have also developed applications for smart phones to also take advantages of accessing the internet safely through a VPN, by using certain protocols such as PPTP and L2TP/IPSec. Computers also uses PPTP VPN connections, OpenVPN and L2TP/IPSec protocols use an open source software known as OpenVPN client and authentication details configured into a certificate that you download and run on the client (Yuan & Strayer 2001). A virtual private network has many protocols of which can be utilized to secure the flow of information over a public network with the only difference between these protocols being how each keeps the data safe and secure (Geier 2014). IP Security protocol (IPSec), is one of the major protocols used to obtain a secure connection over the internet, it is a combination of many

Bank law Essay Example | Topics and Well Written Essays - 1500 words

Bank law - Essay Example It has not derived any benefit from the sale of the said Nursing home for it was applied to payment of credit debts, and even the other creditors were not given any amount. Narni was dependent on this kind of arrangement because the Bank has been honoring the checques drawn over the limit and has not notify it for the dishonor. 2. The Court found that indeed the Bank committed breach of its arrangement with Narni. As deduced from the facts of the case, the acts of the bank in allowing and honoring the cheques drawn way beyond the ceiling despite the fact that there was no sufficient fund in the account of Narni constitutes an implied terms. As gleaned from the records of the case, Narni applied for overdraft facility with the Bank with ceiling of $65, 000 and when it has drawn cheques pending approval of the said application, the Bank honored the cheques even if the account was regularly in debit. When Narni asked for extension of the overdraft to $100, 000.00, the Bank continuously manifested its refusal to grant it, but continued to honor the cheques drawn beyond the limit. This kind of dealings between the Bank and Narni gave rise to implied terms, which the bank is bound. And Narni relied upon this dealing of the Bank that the latter will not refuse to honor the check without giving adequate notice. ... The following the terms are implied as a matter of fact: a). as a result of a course of past dealings between the parties; 2). as a result of custom or trade usage; and 3). to give business efficacy to the contract (Topic 6, n.d.). And for the Court to regard the implied terms as result of past dealing between the parties it must be shown that a). the terms of the collateral contract must not be inconsistent with the terms of the main the term claimed to have been used in past dealings is clearly identifiable. This is most easily done by reference to previous contractual documents; b). The previous dealings were sufficiently frequent and consistent, given the circumstances of the case, to constitute a regular course of dealing; c).the present dealing fits into that course of dealing to the extent that it can reasonably be said that the same terms should be included; d). and there is no conflict between the implied term and the express terms (Ibid.). As regards the situation between N arni and the Bank, the Court correctly held that there was an implied terms between them as a result of past dealing and course of action between them. It has ruled that "that by honouring cheques at a time when the account was well in excess of $100,000 the Bank impliedly extended the overdraft facility to â€Å"a limit of at least $100,000† and further agreed not to dishonour a cheque drawn â€Å"within the limit† without first giving adequate notice." The silence of the Bank regarding the status of the cheques drawn despite lack of funds and the previous dealings it had with Narni wherein it honors the cheques are factors relied by Narni in the conduct of

Strategies for Reaching the New Hybrid Consumer Research Proposal

Strategies for Reaching the New Hybrid Consumer - Research Proposal Example Many major enterprises, including Ford, General Electric and Merck, have invested millions in web-based procurement systems. This result invoice that use to cost $100 to process now cost as little as $20. Companies are also forming online buying alliances to secure even deeper volume discounts from suppliers. GM, Ford and Daimler Chrysler formed co-visit and believe they can save as much as $1,200 a car by combining their purchases on this electronic market place (Kotler, 2003). As a coordinator of the team, I collected my team members with all their study materials what they had collected. I organized regular meetings of team members and as a team, we collected and debated all the information we have about B2B marketing from time to time. These collective analyses of study material, as well as its critical analysis, provided us with deeper insight into the various aspects of B2B marketing. A critical reading and collective understanding provided us B2B marketing greater understandin g which was free from preset ideologies, self-deception, and confinement. This collective searching and reading have provided us the openness to change through a sustained process of questioning. This process of questioning through collective reading and searching provided and opened us to various kinds of exploration, experiments with ideas, new possibilities or potential.

Theoretical Approaches Essay Example for Free

Theoretical Approaches Essay It is of necessity that the female gender creates fundamental aspects in the interaction with the others and the general social structures of the society. Feminism is perhaps a contagious portfolio which recoups an attractive association with the other members of the society. Been a female is viewed a critical endeavor in the strength and formation of the family which therefore creates the basic environment for the contemporary strength of the society. Females are viewed as important in the procreation process and are theoretically deemed as performing a more persuasive role in the formation of the family than the men. Feminism is associated with vibrant models of specialty that are based on concerns of virtues and good morals. At one level, females are viewed as sources of unity, love, lovers of harmony, weak in sexual motivations and generally compounded by the articulating variables that cushion them towards been dependable persons within the society. As of importance, females are also viewed as risk in terms of emergencies, critical incidences, disadvantaged and therefore relating to various weak aspects than the males. Therefore, the feminism aspects create modalities of association between the woman and the others within the society by the decree of their characteristic variables (Mark, 2005, 33.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Conceptually, the gender variable is not the only factor that creates the basics of understanding ones position. Various standpoints have stood as important components which shape the position and interaction of women within our cultural dispensations. Education, professionalism, social-cultural foundations, political provisions and legal pronouncements are important concerns in shaping the modalities of the female functionality as dictated by the societal structures. The codes, ethics and regulations of the society are perhaps important components that have also helped to shape this position. Women are therefore influenced by the scopes of these aspects in the manner they interact with the other people and the contemporary social structures of the society. (Mark, 2005, 57) Work Cited Mark Jackson. Women and the Society: Theories and Models of their Functions and Roles. London, Routledge, 2005, pp.33, 57

Corporation and Profit Retention Essay Example for Free

Corporation and Profit Retention Essay Sole Proprietorship: This is by far the most common form of business. It is the most common because it is the easiest to form. In order to create this type of business one simply has to â€Å"hang their shingle out† and let the commerce commence. However with such limited oversight also comes unlimited liability. Liability- Liability exposure with sole proprietorships is a huge draw back.. The owner and the business, legally, are one and the same. This leaves all the owners property ( and the business assets since they are one and the same) at risk. Income Tax- There are no real tax advantages at this level. It is known as a â€Å"pass through† entity. The income that is generated passes through the business to the owner. Taxes are paid at the individual level. Longevity- Unless the owners will provides specific direction in the contrary, the business is directly linked to the owners health. Since the owner and the business are legally indistinguishable from one another when the owner dies the business also dies. Control- Unlimited control is another attractive quality of Sole Proprietorships. Since legally there is no separation you may do with the company as you see fit. From what services are offered to what the logo looks like all decisions are the owners to make. Profit Retention- Since the owners efforts alone are responsible for the amount of profit generated, they keep it all. After the employees ( if any ) are paid what is left is the owner’s. Because they have total control, they may reinvest it in the company or they make take it all out. Location- Since there is no legal paperwork filed with any state agency, moving locations is as simple as driving to another state and setting up shop. That being said if you required state license in the original state, you would need the equivalent in the new location. Convenience/Burden- There are no legal documents that need to be filed with any state agency. Owner and company are indivisible so there is no paper work saying otherwise. At the most you may need to file a Doing Business As (D.B.A. ) with your local tax office to allow you to open a bank in the company’s name. General Partnership: This type of company is usually formed when two or more individuals with different skill sets get together. Each participant brings with them their own experience and skills in order to create a new venture. While the liabilities are not bore alone, the partners are not sheltered from them. Liability- While they are split in a predetermined percentage, the liabilities of a General partnership are unlimited. There is nothing that is off the table including your personal assets. Income Tax- There is no real tax shelter provided at this level. Income that is generated is â€Å"passed through† to the partners. They will pay taxes at the individual level. There are however, various tax forms that need to be filled out. Longevity- When a partner dies the partnership ceases to exist. The partners may not pass on the original partnership agreement to their heirs. There may be a buy/sell clause in the articles of partnership. Control- Complete control is given up to a vote of the general partners. If there is no consensus made, the articles of partnership should dictate how the disagreement is handled. Profit Retention- After the business debts are paid, the partners split the net profit. The articles of partnership will usually dictate the percentages, and if no mention is made it is assumed it is split evenly. Location- The fact that a partnership is not it’s own legal entity makes it relatively easy to move. If there is a market in a new location there is very little that prohibits moving. Convenience/Burden- While no state/federal documents are required, you will need an â€Å"Articles of Partnership† drawn up. This will act as the bylaws/charter for decisions and operations moving forward. There are a few tax forms that need to be completed by the partners at the appropriate time. Limited Partnership: This type of business is used more as an investment vehicle than a job or career. It allows an investment to be made and fostered from a distance. If you are the limited partner though, you may not have a hand in the day-to-day activities or management. Liability- As a limited partner your investment is your only liability. That being said your stake in the partnership is an asset that personal creditors may come after. Tax- As a limited partner your revenue from the company is federally taxed at the personal level. There are various situations to avoid taxation as a corporation. General partners must pay self employment tax. Longevity-A limited partnership is sometimes used as an estate planning tool. Therefore the continuity from generation to generation is very customizable. The limited partner may die and this will have very little impact on the business. Control- As a limited partner you have no say in the management or daily activities of the business. You may not bind the partnership to anything as a limited Partner. A general partner runs the daily operations and makes the management decisions. Profit Retention- If you are a limited partner you are entitled to the agreed upon amount of profit only after the general partner is paid. As a limited partner you have very little influence over the amount of profit generated. Location- Limited partnerships can change locations but it is inconvenient and could be considerably more expensive. Some states mandate the filing of tax forms for limited partnerships, not to mention some states have state income taxes. Convenience/ Burden- Articles of Partnership are needed. There are some states witch require registering limited partnerships, and strict attention should be paid to the activities witch the IRS considers â€Å"corporate.† C Corporations: C Corporations are a legal entity unto themselves. They shield the share holders, board members, and employees from liabilities. They have the ability to raise capital by selling portions of the company, and huge tax loopholes to shelter revenue. With all the loopholes however are huge tax burdens, often over 30% of the net. Liability- A corporation is a legal â€Å"being†. It can be sued, or bring legal action against someone. Therefore it provides a large umbrella for its owners and employee’s alike. When malfeasance occurs it will absorb the effects. Income Tax- Being it’s own legal entity is not cheap. The state that the business is located in could very well impose taxes, as well as the federal corporate tax rate witch is the highest in the world. Couple this with the fact that the employees that work there are then taxed again at the individual level, and you see how quickly things add up. Longevity- Corporations have the potential to last forever. Due to the fact that authority is so decentralized, one person getting ill or leaving the company is no more than a bump in the road. You could pass on your shares or stake in a company through proper estate planning. Control- If you were to incorporate your business it could be set up so that your family always had a seat on the board or always had voting rights at a shareholders meetings. However, especially in a public company, you must act in the best interest of the shareholders. No one person runs a corporation alone, there are shareholders, and usually board members. Authority being so decentralized makes complete autonomy very rare. Profit Retention- As there are many owners there are also many hands in the pot. The fact is that each shareholder is entitled to a portion of the company’s profit in direct relation to how much of the company they own. In closely held corporations this could be 3-4 individuals, but in a multi-national company this could be millions of people. Location- The federal government does not create any corporations. This is done at the state level. For a corporation to go from one state to another they would have to file as a foreign corporation. This can get expensive and legally â€Å"sticky† when deal with different state laws and agencies. Convenience/Burden- To incorporate a business is relatively easy. The challenge and burden comes in keeping it running and staying on the proper side of legal. It must file it’s own tax returns, contend with state and local laws, maintain the strictest accounting practices, conduct annual shareholders meetings, all while turning a profit for its shareholders. No small task. S Corporations- S Corporations are a legal entity. They offer a legal umbrella to their employees and owners as well. They have the ability to raise capital by selling off small pieces of themselves as stock. The S corporation has to follow the same strict accounting and reporting procedures as corporations, however their income is not taxed the same. Liability- An S corporation is a legal â€Å"being†. Therefore it provides a large umbrella of protection for its owners and employee’s alike. When malfeasance occurs it will absorb the effects. Income Tax- An S corporation is a specialized tax situation. It has most of the reporting and recording requirements of a C corp. but allows for the â€Å"pass through† of revenue to the individuals. The company The S corp. designation is however for federal purpose’s only, the state the company is in will certainly have it’s own laws. Longevity- S Corporations have the potential to last forever. Due to the fact that authority is so decentralized, one person getting ill or leaving the company is no more than a bump in the road. You could pass on your shares or stake in a company through proper estate planning. You could also have a seat on the board reserved for your family/heirs. Control- The fact is when a S Corporation is formed the corporation has to do what is best for itself. A lot like an autonomous person, it must continue to look out for its own survival. Normally one person does not dictate the course of a Corporation, there are several in charge of this. Profit Retention- Since there is no one individual at the pinnacle the profits are distributed through out. If there is a board of directors, share holders, stock owners, all of these individuals are entitled to a portion of the profits. Location- The federal government does not create any corporations. This is done at the state level. For a corporation to go from one state to another they would have to file as a foreign corporation. This can get expensive and legally â€Å"sticky† when deal with different state laws and agencies. Couple this with the fact that states deal with S corporations wildly different, from treating them like the federal government to not recognizing them at all. Convenience/Burden- To incorporate a business is relatively easy, although the fee’s can add up. S corporations must avoid several pitfalls so as they are not taxed like C corp.’s. This and the fact that the accounting is so stringent, they may not have over 100 share holders that meet once a year, and the laws so wildly differ from state to state make the burden factor high indeed. Limited Liability Company- With the protection of a corporation and the flexibility of a Sole Proprietorship, the LLC has become extremely popular since it’s recent creation. However they are not a vehicle for taking a company public, capital can be difficult to raise because the members will have to guarantee the loans, and the members must take care not to intermingle funds. Liability- The LLC, like a corporation, is it’s own legal â€Å"being†. It provides an umbrella for it’s members to operate under and not fear liability claims against themselves personally. Income Tax- LLC’s are in the unique position of deciding how they want to be taxed on a yearly basis. Most of the time LLC’s can function like other forms of small business. The income will pass through to the members who will then pay at the individual level. It does however have the option of paying at the corporate level so as to lower the tax bracket. (This is because the highest individual tax rate is higher than the corporate tax rate.) Longevity- If a member of an LLC dies or retires action will be determined by the operating agreement. This could include a buy/sell clause for the heirs, a transfer of ownership, or whatever state law dictates. In most cases Control- The fact that an LLC could be run by just one person means that he /she could have just as much control as a sole proprietor. The catch is with the finance’s. The finance’s must be maintained â€Å" at arms length† to maintain the corporate veil of protection. So long as this is done, the majority member/owner of the LLC has complete control. Profit Retention- The profits generated by the business flow to the members. The amount is in direct correlation with the amount of ownership each member holds. Location- All 50 states allow LLC’s now but the law varies wildly. Some states still want an ad run in the paper when a business is formed and others require a single 1 page form. To move from state to state can be done but the local laws might be prohibitive. Convenience/Burden- The LLC doesn’t require anywhere near the amount of accounting as a corporation. The articles of organization needs to be filed to create it and then the operating agreement dictates how it’s run.

Disinfectants Used Within Microbiology Laboratory

Disinfectants Used Within Microbiology Laboratory The purpose for this literature review was to examine the literature currently available to the general public on the application of a range of disinfectants used within a microbiology laboratory in both the public e.g. hospital laboratories and the private sector e.g. university laboratories. This literature review was carried out on the effectiveness of disinfectants so that previous and current knowledge on the use of these disinfectants can be analysed. This will help give an insight into the subject area and help with the preparation and production of the final report based on the research being carried during the literature review and research project. The main purpose of the research project being conducted was to compare the effectiveness of a variety of disinfectants especially Trigene which has been endorsed for use in the microbiology laboratories of the Greater Glasgow and Clyde health board and that of Virkon which is currently used by the microbiology laboratory at the University of the West of Scotland. The literature examined showed that the disinfectants used in clinical laboratories and any other area where microorganisms can cause a problem with cross-contamination, should be evaluated for their effectiveness against the range of organisms which might be encountered. It is an important requirement that the disinfectants being used are able to inhibit or kill the microorganisms quickly and by using the lowest concentration available. (Isenberg, 1985) A study conducted by Kasthjerg et al (2010) which looked at the effects of a range of disinfectants on the expression of virulence genes present in the bacterium Listeria monocytogenes. This study showed that effects on the virulence gene in the bacterium could be linked to the chemicals found in the disinfectant with some causing an inhibition of the gene while others showed an induction of the gene Disinfectants A disinfectant is a chemical which is widely used to eradicate a variety of microorganisms that are currently found in the samples received into a laboratory or are currently used within an educational setting for the teaching of microbiology to students. Disinfectants can have any of the following chemicals as their main active ingredient: halogenated tertiary amines, chlorine containing compounds, phenols, quaternary ammonium compounds and peroxygens. (Tyski et al, 2009) Thus the disinfectants can be divided into groups relating to the chemical present as the active ingredient and these groups will be discussed later in the report. It is important that certain criteria are met when classifying a chemical as a disinfectant, these include:- That the chemical components of the disinfectant will not have an adverse effect on the health of the user and if any health issue is realised then appropriate action can be taken to remove this risk i.e. use PPE such as gloves or respiratory mask. (Severs Lamontagne, 2002) It. is also important that the disinfectant has the ability to render inactive or kill a wide range of microorganisms including viruses, bacteria and fungi. (Severs Lamontagne, 2002) It is also important that a disinfectant does not have an adverse effect when used on equipment. The research conducted by Kim, Ryu Beuchat, (2007) showed that the effectiveness of certain disinfectants can be diminished when they are in contact with biofilm surfaces. It is currently thought that there is very little resistance to the disinfectants used due to the presence of a variety of chemicals considered to have an antimicrobial effect in each disinfectant. (Kasthjerg et al, 2010) Efficiency testing of disinfectants has been around for roughly 50 60 years ago. (Werner, 2007) In more recent years a working group was set up which set Standards which govern the microbial activity testing of chemicals used as antiseptics and disinfectants. (Werner, 2007: Tyski, S., et al, 2009) The introduction of these standards has allowed the efficiency tests to become more quantitative and produce lower margin of error. (Werner, 2007) Peroxygen This group of disinfectants consists of chemical disinfectants which contain the chemical peroxygen and includes Virkon which is one of the disinfectants which will be evaluated during the research project being carried out. Virkon is available as a powder and is diluted for use by dissolving it in distilled water to give the required concentration. Virkons method of action is through the combination of the chemicals chlorine, hydrogen peroxide and paraoxymonosulphate. (Alegente, G., et al, n.d.) These chemicals act by oxidation of the plasma membranes of microbial organelles. The effects of peroxygen disinfectants was investigated by a study conducted by Quilez et al, (2005) to discover what concentration of the disinfectant and time required for the disinfectant to be most effective when dealing with Cryptosporidium parvum oocysts. The literature review conducted by Severs Lamontagne, (2002) indicated that there was only a moderate risk of irritation to the user when the Virkon is in powder form. The Virkon may induce coughing, chocking or wheezing if inhaled while preparing the diluted disinfectant. However, when the powder has been diluted into a liquid form it is thought to cause no harm to the users skin or eyes. (Severs Lamontagne, 2002) As the suggested research to be conducted is related to the efficiency of disinfectants then it was important to review current literature which gives an indication of the effectiveness on a range of microorganisms. From the literature it was shown that Virkon is effective when used as indicated against a wide range of microorganisms including Gram positive and gram negative bacteria, viruses, fungi and spore forming bacteria. The study conducted by (Severs Lamontagne 2002) showed that these organisms were inactivated using a 1% solution of Virkon. A study conducted by Gaparini et al, (1992) showed that Virkon was effective when used against spores which had been cultivated onto nutrient agar. This study also indicated that the effects of Virkon were quick acting; this could be attributed to the high concentration coefficient of the disinfectant. Group 2 Halogenated Tertiary Amine This type of disinfectant is considered broad spectrum and biodegradable and is generally found in combination with detergents. (Health and Safety Executive, 2005). The halogenated Tertiary Amine group of disinfectants includes Trigene on which part of the research project is based. Trigene is available as a concentrated liquid or as a manufacturer diluted liquid. (Trigene Company) Trigene is also available in sachets which have been approved for use on submarines used by the Armed forces in the UK. (Severs Lamontagne, 2002) The findings of the study by Severs Lamontagne, (2002) showed that as with Virkon the use of Trigene was effective at rendering inactive viruses, bacteria and fungi when used in accordance with the manufacturers instructions. Health and safety tests were carried out on Trigene and the results have shown that the disinfectant poses a low risk to the users if accidently inhaled or ingested and there are no known health hazards with the use of Trigene. (MediChem international) Quaternary ammonium compounds This group of disinfectants is considered to be effective against most bacteria strains; however they are ineffective against viruses, bacteria which form spores and Mycobacterium. It is likely that this would not be an efficient disinfectant to be used within a clinical or university microbiology laboratory due to the risk of receiving samples containing spore forming bacteria, Mycobacterium species. The disinfectant can become inactivated by a low PH or the presence of organic material. (Health and Safety Executive, 2005) The mode of action for members of this group of disinfectants is that they damage the cell membrane which will result in cell leakage. (Ioannou et al, 2007) This study also showed that an increase in temperature increased the time taken to eradicate the bacterium. The study done by, Kim, Ryu Beuchat, (2007) showed that the efficiency of the disinfectant could be linked to the chemical structure of the Benzylalkonmium chlorides hydrophobic alkyl chain. It also showed that the presence of organic material (infant formula) can decrease the efficiency of the disinfectant. Hypochlorite and other chlorine-releasing agents This is a disinfectant which contains chlorine as its active ingredient, and an example of this disinfectant is Milton which is currently used to sterilise baby utensils. It is considered a broad spectrum disinfectant as it can inactivate or kill a range of bacteria and viruses. However, it is considered less effective against bacterial spores. As with the quaternary ammonium compounds this group of disinfectants has been shown to be inactivated by organic material and has to be prepared daily, this is due to the instability of the chemicals caused by concentration and temperatures at which the disinfectant is stored. (Health and Safety Executive, 2005) The hypochlorite disinfectant is provided in the form of Sodium Hypochlorite and it is commonly used within a clinical laboratory especially for the cleaning of equipment when recommended by the manufacture. Phenolic This group includes the disinfectant Hibetine which is currently used at the University of Glasgow and the active chemical is phenol. It has been shown to be a broad spectrum disinfectant which is effective against certain bacteria including Mycobacterium tuberculosis and some viruses, although shows no action against bacterial spores. The disinfectant is used with a combination of the phenolic chemical and a detergent. The advantages of using this type of disinfectant is that it is considered stable in undiluted form and organic material does not appear to have the same negative effect on the efficiency of the disinfectant as has been observed in other disinfectants.. Microorganisms an introduction The main purpose of conducting the research project was to observe the efficiency of disinfectants when used against a range of microorganisms. The microorganisms to be investigated include a Gram positive bacteria such as Staphylococcus aureus, a Gram negative bacteria such as Escherichia coli, a spore forming bacteria such as Bacillus cereus and a yeast e.g. Saccharomyces cerevisiae. The study conducted by Tyski, S., et al, (2009) used microorganisms which could easily be isolated from hospitals. The study carried out by Ioannou et al, (2007) suggests that a common feature of bacteria especially staphylococcus aureus can acquire a plasmid which contains genes which will allow the bacteria to become resistant to certain antimicrobials. The literature search carried out showed that the organisms which are commonly used in research to show the efficiency of disinfectants are commonly isolated from hospital patient samples. (Gasparini, et al, 1992) Gram negative bacteria Gram positive bacteria Yeast Sporing bacteria The use of disinfectants in combating the spread of infections from bacterial spores from organisms such as C. parvum, Bacillus anthraxis, Clostridium difficile and bacillus cereus is important as these are the most difficult of all microorganisms to eradicate. (Quilez et al, 2005) Discussion The literature reviewed has shown that disinfectants are an important part of the working environment of a laboratory as it is essential that the disinfectant has the ability to inactivate or destroy a wide range of microorganisms. The study by (Severs Lamontagne, 2002) showed that both Virkon and Trigene could be classed as efficient and broad spectrum disinfectants as they both killed a variety of microorganisms ranging from viruses (both enveloped and non-enveloped) to fungi and bacteria including spore forming species. The study by Kasthjerg et al, (2010) deduced that the disinfectants which contained the peroxygen and chloride compounds decreased the virulence gene expression; however, the disinfectants containing the quaternary ammonium compounds encouraged the expression of the virulence gene. Conclusion The study conducted by Severs and Lamontagne, (2002) suggested that Both Virkon and Trigene were effective at eliminating the bacteria which could poses a health risk to divers but they felt that as the Virkon product had managed to eradicate more bacterial and viral strains than Trigene and that these effects were produced quicker with Virkon so the conclusion was that this product (Virkon) should be considered a better disinfectant and be recommended for use by divers.

Evita Peron Essay -- essays research papers

Evita Peron In 1949 the most familiar scene in Argentina was the one played out almost daily at the Ministry of Labor in Buenos Aires. There, under the glare of camera lights, a former radio star and movie actress, now the most powerful woman in South America, would enter her office past a crush of adoring, impoverished women and children. Evita Peron, the wife of President Juan Peron, would sit at her desk and begin one of the great rituals of Peronism, the political movement she and her husband created. It was a pageant that sustained them in power. She would patiently listen to the stories of the poor, then reach into her desk to pull out some money. Or she would turn to a minister and ask that a house be built. She would caress filthy children. She would kiss lepers, just as the saints had done. To many Argentines, Evita Peron was a flesh-and- blood saint; later, 40,000 of them would write to the pope attesting to her miracles. She was born on May 7, 1919, in Los Toldos, and baptized Maria Eva, but everyone called her Evita. Her father abandoned the family shortly after her birth. Fifteen years of poverty followed and, in early 1935, the young Evita fled her stifling existence to go to Buenos Aires. Perhaps, as some have said, she fell in love with a tango singer who was passing through. She wanted to be an actress, and in the next few years supported herself with bit parts, photo sessions for titillating magazines and stints as an attractive judge of tango competitions. She began frequenting the offices of a movie magazine, talking herself up for mention in its pages. When, in 1939, she was hired as an actress in a radio company, she discovered a talent for playing heroines in the fantasy world of radio soap opera. This was a period of political uncertainty in Argentina, yet few people were prepared for the military coup that took place in June 1943. Among the many measures instituted by the new government was the censorship of radio soap operas. Quickly adapting to the new environment, Evita approached the officer in charge of allocating airtime, Colonel Anibal Imbert. She seduced him, and Imbert approved a new project Evita had in mind, a radio series called Heroines of History. Years later, people would say that Evita had been... ...cancer had spread. In June 1952, Peron's congress named Evita the Spiritual Leader of the Nation. Her own final contribution to that deification came in her will, in which she wrote that she wanted "the poor, the old, the children, and the workers to continue writing to me as they did in my lifetime." She died on July 26, 1952, at the age of 33. A specialist was brought in to embalm the body and make it "definitively incorruptible." Evita's body lay in state for 13 days-and even then the crowds showed no sign of diminishing. In the decades that followed, Peronism continued to occupy a place in Argentine political life, taking the form mainly of anti-government terrorism. In 1971, after a number of demands by terrorists, the Argentine government agreed to return Evita's body. It was shipped to Peron in Spain. That year, Peron was allowed to return to Argentina; two years later he was president again. He died in office, and it was his wife and successor, Isabel, who brought Evita's body back to Argentina, in the hope that the aura of a saint would again dazzle the public.