Comparing Gender-Crossing in Girlfight and Billy Elliot :: Compare Contrast Comparison Essays

Comparing Gender-Crossing in Girlfight and Billy ElliotIt seems that the year 2000 was one full of gender-bending films, including Girlfight, starring Michelle Rodriguez. This movie was more or less Diana, a troubled teenage girl from the projects of New York City. Sent on an errand for her father one day, Diana discovers the secret world of boxing at a secondary school in Brooklyn. She watches her brother unenthusiastically box in the ring, and then tries to convince the coach to work with her. With time, she starts competing with other lightweights - both virile and female. With this newfound confidence, she pulls herself together at school and is able to stay out of trouble.Also made in 2000 was Billy Eliot, starring Jamie Bell, about a boy in Northern England who schleps to every week boxing classes only to encounter reoccurring defeat in the ring, similar to Dianas brother Tiny in Girlfight. One day, a bunch of tutu-ed girls and their sour instructor perplex sharing the spa ce at the gym. All of sudden, Billy becomes hopelessly passionate about dance. Like Diana, Billy rejects conventional gender roles but must incubate his new love from his chauvinistic father.The parallels between Girlfight and Billy Elliot are uncanny. Both Diana and Billy enter sports that are not typical for their genders but somehow suffer inspiration from the love of their deceased mothers and withstand the rejection from the rest of society. Furthermore, each film ends with triumph - Diana wins the match against her boyfriend, and Billy becomes a ballet star and flies across the stage as the male lead in Swan Lake. Both individuals have tread against the conventions of society. And ironically, in both films, boxing is seen as the epitome of male sport.What happens in the real world, when individuals enter sports not traditional for their genders? Certainly, it seems that both films revealed realistic outcomes for gender crossing in sports, although Girlfight and Billy Elliot seemed to focus only on the shun social and cultural implications of gender crossing in sports.First of all, gender roles are a very important issue. According to Dianas father and most of the coaches workings at the gym, boxing was a mans sport. In the film Girlfight, Diana was only seen fighting one other girl, while all of her other competitors were male. Furthermore, Diana was the only female practicing at the Brooklyn boxing gym. For anyone walking into the gym, the idea that boxing is in the male realm become perpetuated.

Outline of Marriage in the Victorian Era Essay -- Victorian Era

Outline of espousal in the prissy EraIn the Victorian era, marriage was not as romanticized or fairytale-like as depicted in many novels of the time. On the contrary, love actu anyy played a very pocket-size role in the majority of matrimonies that took place. An engagement was entered into as one would approach a business deal, and there were some generally accepted rules and guidelines to follow.The Rules * It was illegal to follow your deceased wifes sister. You could marry first cousins, but attitudes changed towards the end of the 19th century, and this became frowned upon. * Victorians were encouraged to marry within the same class (remember the views on brotherly mobility). They could marry up, but to marry down meant marrying beneath yourself (Soames). * A woman entering into the institute of marriage had to be equipped with a dowry. The husband-to-be had to prove that he could support his new bride in the lifestyle she was accustomed to. * An unmarried woman could inherit money and property after she reached the age of 21, but once married, all control would revert to her husband. A woman could not have a will for her own personal possessions since the control was in her husbands power, he could distribute her property in any way he likes, even to his illegitimate children (if he has any). * Women married because they had a lack of options they were not formerly educated, and were simply instructed in domestic duties. They needed someone to support them, and were encouraged to marry and have children (The Rules of Marriage).The Courtship * Marriage was a carefully contemplated subject for a woman since she would lose control over any possessions once married, it was not somethin... ...and helped to strengthen the family line, divorce was neither economically or socially practical. It would guarantee the family losing some of its strength and influence by giving up property and wealth.Works CitedMarriage and Divorce in Victorian England. Charlottes Web A Hypertext on Charlotte Brontes Jane Eyre. .The Rules of Marriage in the Victorian Era. .Soames, Enoch. Marriage in the Victorian Era. The Charlocks Shade. 18 February 2004. Wells, Richard A. Manners Culture and Dress of the Best American Society. King, Richardson, & Co. Publishers. Springfield, MA. 1893. .

Eric Arthur Blair :: essays research papers

Eric Blairs fictional name was George Orwell , bornJune 25,1903 in Motihari, India . At that time India was part of the BritishEmpire(Orwell page 1 of 4). This was near the twisting of the century, so notmany people could afford to move to India with out the BritishEmpire(Orwell pg. 1 of 4). Erics father Richard Blair was an agent of theOpium Department of the Indian Civil Service.Blairs Grandfather served inthe Indian Army for sometime before Blairs birth. His family was not verywealthy Blair later described them as lower-upper-middle class(Orwellpg.1of 4). In fact, they owned no property or held any investment whats soever. When Eric was about 8 his family move back to England and moved toa town called Henley, although his father still worked in India. Beingmiddle-class, going to school was tough however, his parents sent him to aprivate school in Sussex at the tender age of 8. By the time he was 13 he hadreceived a scholarship to Wellington, and soon after another to Eaton, th efamous humankind school(Orwell pg.1 of 4). After being forced to be good inschool, he was not interested in anymore further mental motion(Orwellpg. 1 of 4). So he decided to go with his private ambition, to write. At thebeginning he writes At the age of five or six he knew that he wouldbe-must be a writer(Orwell pg1 of 4). He made up his mind fast unlike manyother writers. However, to be a writer hotshot has to read literature. However, atEaton English Lit. was not a major subject, because most boys that went toEaton came from backgrounds either irremediably unliterary or so literarythat to enlighten them English lit would be absurd(Orwell pg.1 of 4).Although he wanted to become a writer he finished 138th of 167(Orwell pg.2 of 4). After this he decided to join the Indian imperial Police however, helater left after 5 years in service. This was distracting him from his mainlifestyle, a writer and because wished to escape from every carcass of mansdominion over man(Orwell pg . 2 of 4). In London he settled down into agrotty bedroom(Orwell pg.2 of 4). And started to teach himself how towrite. He was now twenty-four and week after week he remained in hisunheated bedroom(Orwell pg. 2 of 4). It was so cold that he thawed hisdetention over a candle when they became to numb to write(Orwell pg. 2 of 4).

African-American Street Gangs in Los Angeles :: Gangs Crime Essays

African-American Street Gangs in Los AngelesIn Los Angeles and other urban areas in the United States, the formation of street doughnuts increased at a steady pace through 1996. The Bloods and the Crips, the most well-known gangs of Los Angeles, are predominately African American1 and they have steadily increased in number since their beginnings in 1969. In addition, there are over 600 active Hispanic gangs in Los Angeles County with a growing Asian gang population numbering approximately 20,000 members. Surprisingly, little has been written about the historical significance of wispy gangs in Los Angeles (LA). Literature and firsthand interviews with Los Angeles residents seem to point to cardinal significant plosives relevant to the development of the contemporary black gangs. The first period, which followed WWII and significant black migrations from the South, is when the first major black clubs formed. After the Watts rebellion of 1965, the second period gave way to the civi l rights period of Los Angeles where blacks, including those who where former club members who became politically active for the remainder of the 1960s. By the early 1970s black street gangs began to reemerge. By 1972, the Crips were securely established and the Bloods were beginning to organize. This period saw the rise of LAs newest gangs, which continued to grow during the 1970s, and later formed in several other cities throughout the United States by the 1990s. While black gangs do non make up the largest or most active gang population in Los Angeles today, their forge on street gang culture nationally has been profound. In order to better understand the rise of these groups, I went into the original neighborhoods to document the history which direct to these groups. There are 88 incorporated cities and dozens of other unincorporated places in Los Angeles County (LAC). In the process of conducting this research, I visited all of these places in an attempt to not just identif y gangs active in Los Angeles, but to determine their territories. Through several weeks of field work and research conducted in 1996, I identified 274 black gangs in 17 cities and four unincorporated areas in LAC. Post WWII to 1965The first major period of black gangs in Los Angeles began in the late 1940s and stop in 1965. There were black gangs in Los Angeles prior to this period, but they were small in numbers little is known about the activity of these groups.

Critiquing Gender Constancy as Practice and as Model :: Gender Sex Research Essays Papers

Critiquing Gender Constancy as Practice and as ModelWhat is REAL? asked the rabbit wholeness day...It doesnt happen all at once, said the Skin Horse. You become. It takes a long time. Thats why it doesnt happen often to people who break intimately, or have snappy edges, or who have to be c arefully kept. Generally, by the time you are Real, most of your hair has been loved off, and your eyes drop out and you get undetermined in your joints and very shabby. But these things dont matter at all, because once you are Real you cant be ugly, except to people who dont understand.A current debate in Developmental Psychology centers around when sex labeling, identity, and stereotyping first occur in children, and how the timing of these events correlates with a moment in every childs life where they reach what is called sexuality constancy. Gender constancy, briefly, is the knowledge that the mechanical sex one has been assigned will always be his or her sex, but also the knowledge that he or she will always be a girl or son, and the characteristics that go along with that gender are a part of his or her permanent hereafter identity. Before the age of around three or four, children state that they believe that they can grow up to be a different gender than they are now, and they can change genders based on how they dress or cut their hair. I guess fortunately slower than many children, I struggled with this concept of gender constancy long after mastering that rabbit-hat illusion, and it never really caused me a great deal of pain or confusion until the end of high school. The feature that I never really liked girls, but that I was a girl never really occurred to me as a problem. Looking back now, I was such a contradiction because I did so many girl things, but I didnt think I respected girl things. I could easily observe and then decide not wear make up or high heels and my protests of girl were obvious, but I was quiet and polite in my way of acting and speak ing I didnt have gender constancy when I was 3 or 4 I was 18 when I in the long run realized, Im a girl, and despite my respect for boy things, I was never going to be a boy, and although I could do as many boy things as I wanted, society would always treat me differently.

Goffman Essay -- Book Review, Social Exchange

Goff worldAll the worlds a stage, and all the men and women merely players They have their exits and their entrances and one man in his time plays many partsStudent of sociology, believe Erving Goffman could easily claimed to have made that statement just as Shakespeare is given due. The Presentation of self in Everyday Life details dramaturgy or as Goffman himself relates, The Perspective employed in this report is that of the theatrical performance (Preface, p. xi). Using hold in metaphors Goffman wanted to analyze frame by frame the organization of the social experience. He created a framework, a common sociological language, to conceptualize social interactions and indeed authored influential work producing deeper intellectual inquiry, academic discussion, and social science development. Through critical review, Goffmans record book reveal its core concept plus dole out how his influential paradigm, the dramaturgical perspective maybe placed in the terms of sociological d iscussions within the discipline. The book surveys a host of social exchanges whereby the author demonstrates that we in our everyday lives participate in performances of ourselves in ways similar to actors depicting characters. Essentially to Dr. Goffman, it is acting -the presentation of oneself - whether recognized as such by individuals tangled or not He begins quoting George Santayana in an exploration of mask. In chapter one, entitled Performances, the theatrical lens starts the analysis. He relays sociologist, Robert Ezra Parks concept, We come into the world as individuals, achieve character, and become persons (p.20). These examples and all other pertinent information supporting his thesis are registered through theater. Previewing t... ...sic way has been the way of the intellectual craftsman. This describes Goffman as a serious sociologist. He uses the dimensions of stagecraft to develop intellectual craftsmanship that his academic colleague calls upon. The dram aturgical perspective of Erving Goffman, Ph.D., has been examined in this report through a survey of his books assertions. The lineage of sociology prior to his publishing his social science conceptual study was detailed and connected to his stated views of micro-sociology. The sociological discussion within the discipline based upon his book concluded this critical review. This entire survey has caused me to appreciate Goffmans work as a student of sociology because he has shown me intellectual tools to recognize abstractions concrete so that I may operate with on a cognitive level to comprehend group dynamics in a scientific way.

Federalists vs Democrat Republicans

10/13/11 Federalists Vs. Democratic-Republicans Hearing about political parties, Washington was not too keen on the idea. Conversely, he was part of the uprising of the first both political parties. Federalists and Democratic-Republicans, previously named anti-federalists, were the two different political organizations. The first two parties to evolve were very different regarding beliefs of the common people, views of the government, their stances on the distant policy, and ways to manage finances. Alexander Hamilton, a political mastermind, was the first leader of the Federalists.Like him self, the Federalist followers were wealthy land owning men who were powerful and held high jobs within the cities. They believed that industries of commercialism and pipeline were going to be significant contributors to the success of Americas future. Therefor Federalism was very popular in New England and the North part of the join States because of the popularity of big business in those areas. In fear of getting in the middle of a war with another country they did not want either ties with any other countries, but to trade with them. Hamilton and his followers also believed in a very strong central government.They wanted a secure administrator branch and trusted it as the key for a strong nation. However, they followed the Constitution, but if they found the need to change anything, and it was necessary and proper and would benefit the nation, they were ok to prove the change. The federalists were very strong supporters of the British. Hamilton felt that they should not get involved with the war between France and Great Britain, this however angered the French because without them, they believed, America would have bemused the Revolutionary war. Thomas Jefferson led the Democratic-Republicans.This partys followers were considerably less wealthy than the Federalists. Supporters came from the south and west where there were more of the farmers, small business own ers, and employees of the new nation. The beliefs of these people were very contrary to those of the Federalists. They followed the constitution very strictly and anything that was opposing the constitution the Central Government had no place on intervention the issues. They felt that there should not be too much power placed on the federal government and that the legislature should hold more of the power.Their beliefs were that a strong Central Government would diminish the rights of the states and the people. This party saw the future of America flourishing under agriculture. They did not want the national bank as the Federalists did because it was not originally written in the Constitution. Also in contrast to the Federalists, the Democratic-Republicans did not like the British and wanted nothing to do with them. Between the two parties, consolidating the differences down to major dissimilarities, the Federalist Party is one I side with for some distinct reasons. A loose interpr etation of the Constitution is a major round top in my opinion.If America were to make no changes to the constitution we would be fixed in a system of roundabouts. The same problems would keep arising and there would be no way to change them while under strict interpretations. The last difference is the strong central government with a secure executive branch. The distinction of powers in the government insures separation of the powers and does not give positions concurring powers and rights. Although the representation of the lower totem-pole citizens is marginal, they can make changes based on the representation of the people because of the equalized powers of the government.

Owl- Foolish or Wise

Ullu ( honker) Foolish or Wise? Today in ITPN class, a very interesting debate started but due to neglect of time and due to some over excited state (mostly psychology stream kids, they speak so much Are all psychology great deal gifted with feature like I think after I speak,? its so annoying) who have to speak on everything The debate somehow could non finish properly. So, the house was divided on if Ullu was wise or foolish. Owl, who wakes up at night and sleeps during the day, is considered to be the poster boy of wisdom and smartness.In Hindu mythology bird of night has been bestowed with the honor of being the vehicle of goddess Saraswati. Now Saraswati is supposed to be the goddess of knowledge and music. So if we interpret it correctly, owl can be seen as the vehicle of knowledge, which I assume, is a very respectable thing to be. But then why does ullu da patha which means male child of an owl is taken as an insult? So when someone is calling you ullu da patha isnt h e indirectly calling you something truly respectable?But actual meaning of ullu da patha isnt son of an owl, but when someone calls you ullu da patha what hes trying to say is I cant abuse you properly right now, and by properly I mean reaching mothers and sisters. Thats the reason its taken as an insult because we know the hidden meaning. We often hear people calling us ullu whenever we do something foolish. But what is that foolish thing which our unequal owl does that people keep associating our foolish acts with his? Is it his gaze? Or his nocturnal sleeping habits? But whats so wrong about sleeping in the daytime?If everyone is sleeping at night that does not mean our poor owl has to copy them. I think it somehow shows how our society sees things, if someone is not doing what majority is doing, he is labeled as stupid. Why are everybody expected to do same things? Walk the same path to success. Isnt this stupid? (Doing things without thinking and follow what others do) Ask an y science student today who is studying in school that what he wants to do after school? Answer would be the same, I want to become an engineer and then do an MBA Thank God, I am not running in this horse race. I guess, not everybody was so ignorant and somebody somehow realized that how wise our poor owl could be. I dont know what was that person thinking when s/he made owl the vehicle of Saraswati and put our owl in the confederacy of wise. I think what makes him wise, is the fact that he has the wisdom of the night. He knows what others dont and he knows what others hide. He knows the secrets of the night. His uninterrupted gaze, his 360 degree vision, sees what lies in the dark, what happens in the underbelly.Maybe people had started calling him stupid, to hide their shame, they thought that by calling him stupid they would make him untrustworthy and nobody will trust his words. But they forgot that our poor owl needs to sleep too, he wont tell their secrets to anybody because when the whole world daydreaming, our poor owl is actually dreaming in his sleep. So, if beside time, someone calls you ullu da patha, dont feel bad and think about the hidden meaning. Rather think about the respect that man is bountiful you unknowingly -Shikhar Goel

Income tax within the Malaysian tax environment

Income r change surfaceue sweetening is a really wide topic which it tidy sum be differentiated into several classs. Income tax enhancement is a im port wineant beginning of income for politics to set about the development of a state. As a underdeveloped state, Malaysia besides implements income tax revenue enhancement in police where there are twain chief bureaus responsible to roll up the revenue enhancements. The bureaus are The Inland Revenue Board and The Royal Custom and scratch Department. there are assorted revenue enhancements applicable to persons, leagues and limited companies, for illust ration, plebeian revenues revenue enhancement and renovation revenue enhancement are applicable for guardianship income and they are collected by The Royal Custom and Excise Department. The Malayan revenue enhancement environment go out be discussed farther below.1.1 The Malayan valuate EnvironmentMalayan revenue enhancement environment is governed by The Income Tax m ove 1967. A dealing must regrets within the scope of scope of charge to be apt to income revenue enhancement. Otherwise, it is revenue enhancement free. prick 3 of the Act provides topic to and in conformity with this Act, a revenue enhancement to be cognise as income revenue enhancement shall be charged for each twelvemonth appraisal upon the income of any individual accruing in or derived from Malaysia or received in Malaysia from outside Malaysia. The Act does non specify an income but alternatively categories the income under ingredient 4 and subdivision 4A. These two subdivisions are being used in conclusion the beginnings of income of the tax buy offer.1.1.1 Scope of chargeIncome revenue enhancement shall be charged for each twelvemonth appraisal upon the income of any individual that indictable to pay revenue enhancement. chthonic subdivision 3, there are two conditions that income revenue enhancement liability arises which areThe income of any individual accrue in or derived from MalayaThis federal agency an income leave alone be capable to Malaysia revenue enhancement if the beginning of income is in Malaysia.The income of any individual from outside Malaysia ( unconnected beginning income )In this beginning of income, a foreign beginning of income would non be subjected to Malayan revenue enhancement, unless that foreign income has been remitted to Malaysia and received by a resident physician person ( with effectual from twelvemonth of appraisal 2004, such income is set free from revenue enhancement )However, there is income that is non charged to income revenue enhancement in regard ofAny seaward lodge that transporting on an offshore solicitude activity.This immunity is includes in subdivision 3B of the Act. Harmonizing to Fatt ( 2009 ) , the jurisprudence regulating the revenue enhancement for such seaward concern activity is the Labuan Offshore Business Activity Tax Act, 1990 ( order Lobata 1990 ) . This income is non indictable to income revenue enhancement unless an election is made to measure under income revenue enhancement.Any income received by a Malayan occupant company from outside Malaysia ( with consequence from twelvemonth appraisal in 1995 ) .Exempt dividend can be distributed from such foreign income, which is received in Malaysia by a resident company. However, where a individual is non a occupant for a footing twelvemonth of appraisal, income originating from beginnings outside Malaysia and received in Malaysia will be exempted from income revenue enhancement.1.1.2 Beginning of incomeSection 4 of the Income Tax Act 1967, has listed down the categories of income which indictable to income revenue enhancement in respects ofSection 4 ( a ) Gains or bring in incomes from a concern, for whatever period of clip carried onSection 4 ( B ) Gains or authorise incomes from an employmentSection 4 ( degree Celsius ) Dividends, function or price reductionsSection 4 ( vitamin D ) Rents, royalties or pre miumsSection 4 ( vitamin E ) Pensions, rentes or other periodical payments non falling under any of the precedent paragraphsSection 4 ( degree Fahrenheit ) Gains or sack up incomes non falling under any of the foregoing paragraphs1.2 The Nature and Purpose of TaxationTax is really of import and taxpayer should pay in peculiar twelvemonth appraisal based on the group of the taxpayer. The nature of revenue enhancement is certain per centum of a individual gaining will be taken by the authorities for revenue enhancement intent. The per centum is low-cost for the people and authorities neer charge to a greater extent than that. In revenue enhancement, there are 2 types group of revenue enhancement which is Direct and Indirect revenue enhancement. Direct revenue enhancement is straight paid to the IRBM such as Income Tax. There will be no 3rd fellowship fill to roll up the revenue enhancement. Meanwhile indirect revenue enhancements involve the 3rd party to roll up revenue enhancemen t such as service revenue enhancement, gross revenues revenue enhancement and excise responsibility. For illustration we take service revenue enhancement. We can see how the service revenue enhancement working clearly normally at the fast nutrient alimentation category such as Mc Donald. Mc Donald eating house is on behalf of authorities and the revenue enhancement will be collected by the Mc Donald eating house or the service supplier. Both types of revenue enhancement are the most of import beginning of authorities gross. Income revenue enhancement is ever tempered as part for the benefits received that provided by the authorities such as medical Centre to the people. However, they are non paid in exchange for some particularised thing, such as the sale of public belongings.The intent of revenue enhancement is to develop the state by utilizing the revenue enhancement received. In other words, it financess the authorities disbursement for different intents. For illustration, the authorities gives certain sum of revenue enhancement gross to the Ministry of Health to pull off and pass it in the best look for their medical intervention, to purchase medical specialties, better medical engineering and to assist people. These benefits are enjoyed by public citizens and gives positive impact on their day-to-day life. The same(p) goes to other benefits enjoyed by citizens such as good subbody structure. The revenue enhancement gross is used to develop the substructure in the state such as to mend some public route or add another main road for easier manner to travel to other finish. These betterments are trusting on Public Works Department. Public conveyance besides of import for the people and this duty rely on the Ministry of Transport. They build the airdrome for air transit and port for the sea transit. Good conveyance systems will demo that Malaysia is developing positively. Other intent of revenue enhancement is the authorities spend the money from revenue e nhancement gross to subsidise pupils for higher degree instruction in public universities. The money spend on this intent are really helpful for the sad to acquire proper instruction and develop rational state. All these betterments are based on the revenue enhancement gross paid by the citizen.2.0 wait on to scenario 1- Income revenue enhancement deliberation for Encik DanielBased on the scenario given, Encik Daniel is an employee where he presently working for his friend s company as a manager. He is a ratable individual since he obtains annual income more than RM25, 501. Therefore Encik Daniel is entitled to pay employment income under subdivision 4 ( B ) income.In January 2009 until 30th June 2009, Encik Daniel was worked with one-on-one company and earned RM60, 000 gross wages after subtracting EPF part of 11 % and revenue enhancement of RM300. The computation is as followsW1 Gross salary = RM8600 + RM300/0.89= RM60, 000In Encik Daniel s instance, he is exempted from tip of RM100, 000 that he receives upon retirement because of carry throughing the conditions of tip freedom that effectual 2007 onwards. The conditions are retirement, age of 55 and he has been working for the company more than 10 old ages. The freedom of tip is province under Para 25, 25A, 25B of Sch 6.Harmonizing to Income Tax Act 1967, under s 13 ( 1 ) ( B ) , sum is treated as a gift which is exempted from revenue enhancement where it is mere present and non income in nature. The same goes to mobile phone which was provided by his employer while he is working for the 2nd company get downing 1 August 2009. For supplying under a semi-furnished house, Encik Daniel receives RM160 monthly. But the value of benefits is up to RM140. Thus, the computation is as followsW2 Furnishing = RM140 x 4months ( 1 January 2009 30 April 2009 )= RM560Medical disbursals that Encik Daniel receives which provided by his employer is exempted where this benefit is effectual from twelvemonth appraisal 2008 .For vacation bundle which dainty under leave transition, the revenue enhancement exempt topic to the bounds of RM3000. This means that, the air menu is rateable after subtracting RM3000 and the sum nonexempt is RM10, 000 ( W3 RM13, 000 RM3000 ) . Harmonizing to Income Tax Act 1967, adjustment is non nonexempt due to the phrase leave transition for travel quote under Act 591/98 which besides restricted to cost of transition such as air menus, insurance and theodolite costs.Harmonizing to Income Tax Act 1967, under s 13 ( 1 ) ( degree Celsius ) , adjustment provided by the employer is nonexempt based on the lower sum of defined value of populating adjustment or 30 % of Encik Daniel s gross income under s 13 ( 1 ) ( a ) s 32 ( 2 ) . Therefore, the computations are as followsW4 Defined value of populating adjustment = RM1, 200 ten 4months ( 1 January 2009 30 April 2009 ) = RM4, 80030 % of Encik Daniel s gross income = 30 % x RM 60, 000 ten 4/6= RM12, 000.For unapproved fund unde r s 13 ( 1 ) ( vitamin D ) income, the sum assessable would be RM50, 000 ( W4 ) which comes from RM40,000 of the employer part and RM10,000 of the involvement earned. Amount contributed by Encik Daniel is capital in nature and would non be taxed.For the 2nd company that Encik Daniel presently working with, he will be assessed under subdivision 4 ( B ) employment income as a manager. Since he started working with the company started 1 August 2009, the months involved in ciphering his income is traveling to be 5 months which is applicable until the terminal of twelvemonth 2009. Therefore, the manager fees and amusement allowance that he receives monthly under s 13 ( 1 ) ( a ) income will be multiply by 5.Under s 13 ( 1 ) ( B ) , company auto that Encik Daniel receives bing RM140,000 which harmonizing to prescribed method for motor vehicle tabular array, the one-year value of private use of the auto autumn under RM5,000. No is no fuel provided and the computation is do as followsW5 RM 5, 000 ten 5/12 months = RM2, 083.Other than that, Encik Daniel besides was provided a driver which harmonizing to Income Tax Act 1967, the proviso of driver is RM600 per month. This benefit is calculated effectual from 1 August 2009 until 30 declination 2009. Therefore, the proviso of driver for the twelvemonth appraisal 2009 is RM3, 000 ( W6 ) . Meanwhile the proviso for domestic retainer and nurseryman that provided to Encik Daniel, the sum is RM400 and RM 300 a month severally even though the wage they receive is more than that. The computation is as followsW7 Domestic retainer = RM400 x 4 months ( effectual from 1 September 2009 )= RM1, 600W8 Gardener = RM300 x 4 months ( effectual from 1 September 2009 )= RM1, 200Under s 13 ( 1 ) ( degree Celsius ) , adjustment in a hotel with day-to-day means rate of RM250 that provided for Encik Daniel in August is calculated as flowsW9 RM250 x 31 yearss = RM7, 750 ( the 30 % is non applicable because Encik Daniel is non a service manager )Meanwhile for unfurnished house provided for Encik Daniel on 1 September 2009, the monthly rental benefit that he receives is RM8, 000. ( RM2, 000 ten 4 months ) ( W10 ) .2.2 Income Tax Computation for Puan SaraPuan Sara s income fundamentally depends on rental income which falls under subdivision 4 ( vitamin D ) income. Annual rental income for Puan Sara is RM10, 800. This rental income will be deducted with the disbursals incurred in 2009. Below is the income revenue enhancement calculation for Puan Sara.2.3 Detailss about submitting and payment of income revenue enhancement by Encik Daniel and Puan SaraBased on the information provided by Inland Revenue Board of Malaysia ( IRBM ) the inside informations are as followsThe particular date line for subjecting Encik Daniel s revenue enhancement return for the twelvemonth of appraisal 2009 is 30th April 2010.The revenue enhancement payments of Encik Daniel s employment income will be deducted by the employer under Scheduler Tax Ded uction ( STD ) .The due day of the month for paying the balance of any revenue enhancement due is 30th April 2010.The timeframe for a well-grounded entreaty against an appraisal is 30 yearss.In instance of an entreaty Encik Daniels entreaty will be forwarded for finding to Special Commissioner of Income Tax.Be form can be viewed at the terminal of this undertaking.2.4 Recommendation on revenue enhancement planning chance available for Encik Daniel and Puan Sara to minimise the revenue enhancement collectible lawfullyThe revenue enhancement planning chances provided in the scenario is Puan Sara can elects joint appraisal where Encik Daniel and her income can be combined together and the revenue enhancement calculation will be done based on the aggregative entire income. Based on the revenue enhancement calculation for joint appraisal that we fill done supra, we found that the revenue enhancement payable is lesser comparison to divide appraisal for Encik Daniel and Puan Sara. The d ifferent between these two appraisals is RM 134. This means that both of them can salvage RM 134 if Puan Sara chosens for joint appraisal. In add-on, if they go for separate appraisal, the indictable income for Puan Sara appeared negative. This shows that, she can salvage the money if she elects joint appraisal.2.4.2 Make habit of the personal alleviation availableIn order to minimise the income revenue enhancement lawfully, Encik Daniel can do physical exertion of the personal alleviation where he can claim forMedical disbursals for his parents.This disbursal is limited to RM5, 000. Alternatively of utilizing merely RM4, 500, Encik Daniel should utilize it up to RM5, 000. It is of import for his parents to acquire better medical services since they become older and the opportunities of acquiring unhealthy is high.Education fees.For uninterrupted acquisition and betterment, we think back that Encik Daniel should go on his survey for higher degree of instruction since he already a ffect in concern. For his age, self realization is of import for him as he already achieve the other demands. By making this, Encik Daniel can do usage of the alleviation up to RM5, 000.Purchase of books, diaries and magazines.Encik Daniel should purchase more books and do usage of the alleviation up to RM1, 000. He can purchase books and diaries for his kids that still analyzing. Diaries are really good beginnings of information and Encik Daniel should read it a batch to maximise his familiar cognition.Sum deposited into Skim Simpanan Pendidikan Nasional ( SSPN ) .Encik Daniel has a 16 old ages kid which still analyzing in secondary school. It is utile if Encik Daniel sedimentation sum of money in this scheme as an early measure for fixing his kid for higher degree instruction. If Encik Daniel uses this strategy, RM3, 000 of the indictable income is allow to be deducted.Purchase of athleticss equipment.As Encik Daniel go older, it is important for him to halt back tantrum and h ealthy. He should affect in athleticss such as badminton, tennis and jogging. To make this, suited athleticss equipment such as places is of import. He should purchase the athleticss equipment up to RM300, so that the sum can be deducted from his indictable income for revenue enhancement intent.If Encik Daniel makes use the above alleviation for twelvemonth appraisal 2009, he can salvage up RM2, 402. It is much more than making joint appraisal. We recommend Encik Daniel to take this method as the revenue enhancement planning chance to minimise the income revenue enhancement. The revenue enhancement calculation will be as follow3.0 PartnershipHarmonizing to Fatt ( 2009 ) , a partnership is defined as an association of any sort between parties who have agreed to unite any of their rights, powers, belongings, labor or accomplishment, for the intent of transporting on a concern and sharing the net incomes therefrom. These combination consequences in rights and mates normally hold their ain ratio for sharing net incomes and lossPartnership is under subdivision 2 of the Act. It defines person to include a company, a organic structure of individual and a corporation sole. So, there are some undermentioned factors need to be present before a partnership is said to be which is transporting on concern, distribution of rights and duties, a position to net income and component of hazard and wages for each first mate. However, partnership may besides be without partnership arrangement which it besides can be in verbal but the hazard is on their duties. Fatt added that partnership is non a indictable individual for income revenue enhancement intent3.1 How the partnership is taxedPartnership is taxed separately where net incomes made are added to the person s personal income and are separately apt for the net income under personal income revenue enhancement. This means that revenue enhancement will be charged to the single spouses in their portion of concern income and will be taxed on their ain names. Spouses that are savoir-faire here is refer to persons or companies. Therefore, spouses will pay income revenue enhancement on their concern activities and other income beginnings at the valid personal revenue enhancement rate for the peculiar twelvemonth appraisal.The appraisal of partnership concern income is divided into three classs which are probationary familiarized income, divisible income, and adjusted income of spouse.Provisional adjusted incomeHarmonizing to Fatt ( 2009 ) , a partnership is presumed to be a exclusive proprietary for the intents of calculating partnership adjusted income which besides known as provisional adjusted income. They are deductable disbursals and non-deductable disbursals in the net income and loss history for probationary adjusted income.Divisible incomeFor divisible income, the income and capital allowances are computed base on the net income sharing ratio as their agreed in the partnership understanding. Har monizing to scenario 2, Ng and Siow shared net incomes every bit up to 31 March 2006. However, from 1 April 2006, they change the net income sharing ratios to 60 % for Ng and 40 % for Siow. Because of the alterations in their net income sharing ratio occurred during 1 April 2006, an allotment of divisible income on the clip footing will be carried out. Double tax write-off is allowed by authorities for divisible income.Adjusted income of spouseIf divisible income is divided among spouses based on their several net income sharing ration, spouse s disbursals such as private disbursals in adjusted income of spouse would be allocated to the several spouse in conformity with their veridical ingestion. Harmonizing to scenario 2, 20 % of private usage of the auto will be allocated under Siow partnership disbursals account.3.2 The Calculation of the Entire Income for Each Partner for the Year Assessment 2006Below is the earn income and loss history of the partnership for the twelvemonth cease 31 December 2006.3.3 Explanation Sing the Above Computation1.1.2006 31.03.2006 ( 3Months )Harmonizing to the partnership understanding, Ng and Siow has a shared net income every bit up to 31 March 2006. From 1st April 2006, the shared ratio has changed to 60 % for Ng and 40 % for Siow.Furthermore, Siow has usage of a auto owned by the company for private disbursals. Therefore, Siow has amounted to 20 % for private usage auto. From the 2,400 Ng and Siow has to split by 4 because the calculation has provided 3months of each spouse income.Private usage of auto =12,000 ten 20 % = 2,400Interest of capital per annum for Ng and Siow is RM 10,800. To Ng, involvement of capital for 31 December 2006 that he has to pay is RM6,000 per annum and to Siow, he has to pay RM4,800 per annum. In first calculation of each spouse income, Ng and Siow, has to pay the involvement of capital by divide by 4 because the calculation has provided 3months of each spouse income.= 1,20Harmonizing to Income Tax Computation for NS Educational Partnership Year Assessment 2006, the entire divisible income is RM160,000. Meanwhile, the sharing ratios in the first 3month of the twelvemonth are every bit, so we have to split every bit to Ng and Siow.1.4.2006 31.12.2006 ( 9Months )Private disbursals for each spouse at 1.4.2006 31.12.2006 ( 9Months ) is 1,800 because has to minus with the 3 months.Private disbursals Ng 2,400-600 = 1,800Siow 2,400-600 = 1,800Wages for each spouse for the twelvemonth ended 31 December 2206 should minus with the reply of 3 months because want to cognize the balance of the wages at 1.4.2006 31.12.2006.Salary Ng 90,000 22,500 = 67,500Siow 60,000 15,000 = 45,000Interest on capital for each spouse for the twelvemonth ended 31 December 2206 should minus with the reply of 3 months because want to cognize the balance of the wages at 1.4.2006 31.12.2006.Interest on capital Ng 6,000 1,500 = 4,500Siow 4,800 1,200 = 3,600The entire divisible income 160,000 minus 40. 000 from the 3 months and after acquire the reply we should split that for each spouses.Divisible income 160,000 40,000 = 120,000Nanogram ( 120,000/5 ) x 3 = 72,000Siow ( 120,000/5 ) x 2 = 48,000From the scenario has an approved contribution is 13,000. And the sanctioned contribution besides should split for each spouse.Approved contribution Nanogram ( 13,000/5 ) x 3 = 7,800Siow ( 13,000/5 ) x 2 = 5,200From the scenario has an one-year allowance is 9,000. And the one-year allowance besides should split for each spouse.Annual allowance Nanogram ( 9,000/5 ) x 3 = 5,400Siow ( 9,000/5 ) x 2 = 3,6004.0 Research on Tax Planning Opportunities for Individual with Business IncomeIt is of import for the taxpayers to aware of the options available to them in order to maximum the benefits in running the concern and at the same clip can minimise the revenue enhancement collectible lawfully. To minimise, extinguish or postpone the income revenue enhancement, the beginning of income must fall wit hin the scope of the jurisprudence which is the Act. Harmonizing to Victor ( 2010 ) , since gross outgo is normally absorbed in the period in which it is incurred, it is normally an allowable disbursal that a concern can compose off against its indictable income.Harmonizing to the instance survey, NS Education participates in a trade exhibition that was approved by MATRADE for the intents of advancing the trade of the partnership s services. This means that they are be aftering to spread out the concern overseas by offering their services loosely. In order to exporting their services, there are many things to be done such as export the resources from Malaysia to outside state in order to put up their concern. starting time thing foremost, they have to do certain that all paperss and resources being export are safe during the exportation. To make that, insurance is needed. Insurance is gross outgo as it represents an disbursal entirely and entirely incurred in the production of gr oss income. Let state NS Education will be operated in Australia. This means that they have two picks whether to purchase the insurance in Malaysia or Australia. In order to minimise the revenue enhancement, we recommend NS Education to purchase the insurance from Malaysia instead than Australia because the Income Tax Act 1967 allows dual tax write-off for this disbursal.Other revenue enhancement planning chance is the beginning of the concern must be done before the disbursals incurred. Expenses can be in the signifier of hire employees to renovation, every bit long as the disbursals are entirely entirely incurred in the production of income. This is because these disbursals are deductable against the gross income.Other than that, single with concern income can travel for preparation or classs to better the accomplishments in running the concern. This disbursal is besides deductable at the clip of beginning.4.1 DecisionAs a decision, income revenue enhancement gives a batch of bene fits to the citizens and assist developing the state. Income revenue enhancements which come from concern beginnings is considered much more compare to the employment income. Both calculations involve different computation and accommodation, so that all the revenue enhancements collectible are low-cost by the people.

Intro to Ethics Essay

Ethics is a field of study where people argon encouraged to rise their own moralistic values and be able to examine the values of former(a)s. There ar several types of ethics, but we lack to examine normative ethics and to differentiate between teleology and deontology. We also wish to examine and explain how virtue theory and character are connected. Normative ethics can be defined as arriving at a moral standard that regulates our right and wrong conduct. It is a search for an ideal behavior.Fieser notes that the Golden Rule is an exemplary example of a normative principle (2006). Fieser also notes that on that point is one key assumption of normative ethicsthat there is only one ultimate criterion of moral conduct (Ibid). There are ternary strategies of notevirtue theories, duty theories, and consequentialist theories. Virtue theories place the emphasis on learning a set of rules and more stress on developing life-threatening character traits (Ibid). It is one of the oldes t normative traditions in Western philosophy (Ibid). Duty theories base morality on specific, foundational principles of obligation (Ibid).Fieser notes four central duty theories. The introductory is put forward by Samuel Pufendorf, who placed all duties under the headings of duty to God, duty to self, and duty to others. The second is called rights theory, which was forwarded by John Locke. A third duty theory is emphasized by Kant, who put forward a single principle of duty. He states we have a categorical imperative (Ibid). A concluding duty based theory comes from W. D. Ross. He states that our duties are part of the fundamental nature of the universe (Ibid).Consequentialist theories postulate that moral conduct is determined solely by a cost-benefit analysis of an actions consequence (Ibid). Teleology and deontology are two diametrically opposed theories that propose two ways of approaching right and wrong. teleological theory states that the ultimate criteria of what is mo rally right is the non-moral value that is brought to the table. According to Frankena, the final appealmust be to the comparative amount of good produced (1973). In other words, more good than evil must be produced to measure the action good under a teleological theory.In deontological theories, the basic judgments of obligation are all purely particular ones (Ibid). There are two types of deontological theoriesact deontological theories and rule deontological theories. Act deontological theories state we must decide what is the right thing to do in each particular situation. Rule deontological theories state that the standard of right and wrong consists of one or more rules (Ibid). Virtue theory and character are connected because we are each raised with a particular value system that guides us in our moral behavior.That virtue theory is ingrained in our character, therefore creating a unique individual with a unique value system. Ethics is a convoluted subject that is hard to define and defies explanation. It is intricate and complex and encourages us to think about our own morals and moral system. It encourages us to move beyond our narrow constraints of right and wrong to the broader implications of our moral thinking. We should constantly examine our ethics to make sure we are making proper decisions and we are not thinking only of ourselves, but of our fellow man as well.

Review of Related Literature and Studies Essay

P atomic number 18nts PortalThe P arents Portal gives the parent an opportunity to view their assimilators schedules, performance, and statement of accounts. Parents as well as have entry to review current contact information, which may be economic consumptiond to facilitate the schooling maintain entire contact data. Online Reporting is the innovative use of media and communication technologies such as emails, blogs, websites and text alerts in order to keep parents informed about their childrens achievements, progress, behavior and attendance. It is important for teachers and schools to consult parents on how they would like to be kept informed on the progress of their child. Some parents prefer face to face contact, whereas others may privilege the convenience of tools such as text alerts or online reporting to gain a quick insight of their childs progress. A website is one of the more or less effective communication tools that is easily accessible for most schools and parents. It allows access to regular updates such as prison termtables, school trips, and learning tools embodying parents and involving them in school bearing (Russel, 2009).Web based system is used in most businesses for better communication. It creates a customer portal that could provide a range of services in a unified, centralized way. Using online based systems, there is no need for modifications to the applications on the mission critical mainframes. The Internet offers greater speed and cost-efficiency when compared to manual way. A portal is defined in the Merriam-Websters Online Dictionary (2008) as a site serving as a guide or point of intromission to the World Wide Web and usually including a search engine or a collection links to other sites arranged especially by topic. Tatnall (2005) writes that a web portal provides a personalized gateway that aggregates information and allows access to a variety of resources and services that are relevant to the person want them. For parents this would include the ability to connect with information and services relevant to their childs learning and activity at school, throughany computer committed to the World Wide Web (Williamson, R. D., & Johnston, J. H., 1998).Communication between schools and families is essential for building trusting relationships that foster parental involvement. Parental involvement in schools and social institutes is unavoidable for youngsters to develop successfully and to make decisions that will have positive outcomes for their futures. As society becomes increasingly dependent on technology, schools are investing more time and money in technological means of communication. Access to computer and internet technologies is increasing all over Europe. In work places and schools, both educators and parents are provided with access to electronic communication (Rogers & Wright, 2007). It is proven that regular communication from school to parents is critical to the success of children .It is well established that building home school partnerships is a puissant avenue for increasing the satisfaction of parents and the community with schooling and for improving schools. Parents involvement in their childs education is a key factor in the childs scholastic success.Parental participation ranges from paying little or no attention to overt hovering. As the teacher, he must help manage the parental participation so that assimilators are accountable for their own learning. At lower level parents are more active in school participation. Communicating frequently is essential, but the teacher does not have to meet with parents ein truth month or even contact them at home. Instead, he goat be in touch by sending parents a weekly or monthly class newsletter that highlights the activities and events going on in the classroom or sending an e mail with necessary information when it is requisite. He can also send home reports if one of the students does something o utstanding. He can use a social nedeucerk, e mail, put in on a (secured) website, etc. (Harington, 2008). Additionally, as the discourse between homes and schools increases, sympathy improves, suggestions are shared, and positive attitudes are more easily maintained. For instance, in 1984 in Western Europe only 8.2% of the house breaks surveyed had computers, while in 2003, 61.87% of the households had computers and 54.7% had Internet access.In 2008 in the Netherlands, 84% of the families with children between two and 21 years had at least one computer with fast internet. The most of the families are multimedia families nowadays. A recent survey of 4,000 adults in 20 cities in the USA conducted by Opinion Research Corp. and America Online showedthat 41 portion of Americans check e mail world-class thing in the good morning and a whopping 61 percent say they check their personal e mail while at work (eSchoolMedia & eCampus News, 2011). android ApplicationThe Google humanoid run System is used in a lot of major smartphone brands available today. It is one of the most popular platform which is used for developing Android applications. With sufficient knowledge regarding the development, Android leads to milestones of achievement through the development of Android application. Technical knowledge and talent is a pioneering need for developing exceptional applications on the Android Platform. The Linux kernel, Daivik and SQL Lite database are some of the basic tools and techniques to build master Android applications. Using them, the Android application developer and programmer teams can deliver discordant custom made Android applications (HiddenBrains InfoTech, 2011). Some typical characteristics of Android development areLow development costRapidly growing platformProvides support for interactive media featuresLinux core is responsible for stability of the Android applications Vast, comprehensive library for graphics, media and other tools Android SDK helps in formation of rich and unique applicationsThe software for the active phones is loaded in the Android. The android foundation is comprised of the operating system (OS), the middleware, main programs, and a Software Development Kit (SDK). The SDK allows the designers with the Application Programming Interface (API) and resources needed for development. The submission platform is of an open character. This permits the designers to develop the programs and easily spread them. One can even sell them through the World Wide Web. The wind turbine is very less because the android is free. There are a number of advantages of this mobile platform. Some of the major advantages of this are as followsAndroid is Linux based.It allows quick collection of details.It also provides the correct details desired.The cycle is greatly reduced.The event resources are simple to use.All the details and solutions are offered to the designers without any biases. It provides affluent internet browser creature comforts as well. This allows the creator to provide improved solutions. The use of the mobile phones to access the World Wide Web is increasing day by day. There are many mobile phones that have operating systems based on Android. If the business wants its web scalawag to be appropriate with these mobile phones then the web page needs to be designed or altered. This is where Android application development performs an important role. The users of Android mobile phones want the phone to be used not only for telecommunication but also as an office computer. The customer may need some specifications to be added on to the android handsets. This is another smudge where the Android Applications becomes necessary (Bryanstrang, 2012).Review of Related StudiesTraditional reports can be replaced with regular and up to date online reports which parents can access whenever and wherever they happen to be. beingness able to access their childs educational information as and when t hey wish has already been very successful in many schools with parents gaining greater understanding of day to day school life. Research undertaken by the Department for Children Schools and Families (DCSF), entitled Parental Involvement in Childs Education 2007, revealed that 44 percent of parents expressed work commitments as the main barrier to greater involvement in their childs education. For busy working parents and those whose work necessitates travel, online reporting could hold the key to ensuring that they are kept informed and up to date regarding their childs progress (Christine Thompson & Jo Lee, n.d.). The AMA Education System (AMAES), a network of universities and colleges in the Philippines offering computer training, has upgraded its Information Technology (IT) infrastructure with Oracles PeopleSoft Campus Solutions.The solutions provide a web based system that enables the institution to manage student government processes, including prospect focal point, admi ssions, student records, enrolment, curriculum, advisement, transfer credit, student financials,financial aid, graduation and alumni relations. Edwin Santos, Chief Information Officer of the AMAES, said that the deployment of the new IT infrastructure took 12 months to complete for the first 12 campuses. That includes the AMA Computer University and 11 trimestral campuses of the AMA Computer College. The application suite will also be implemented across the rest of AMAES entities, including AMA Computer Learning nerve centre (ACLC), AMA International Institute of Technology (AIIT), ABE Colleges, AMA School of Medicine and AMA International Aviation Academy. Estopace (2012) quoted the statement of Santos that is, The primary advantage of the solution for us is it enhances service preservation. That includes service delivery to our students, who are our prime customers, and service delivery to the parents, as both would have access to the portals. The second advantage is ease of dep loyment.Since AMAES is also expanding its business base, it gives us a lot of flexibility in deployment to other campuses since the solution is centrally hosted and in the cloud. The most important benefits to students and parents, according to Santos, is the real-time access to information about their payments, grades, courses taken, schedules and information on future subjects to be offered. AMAES is also working to include an online payment gateway to allow students to do any transactions at home. Mobile desegregation is something we are looking forward to, Santos disclosed. For now, our concentration will be more on deploying the serve to all our branches and campuses (Estopace, 2012). Engineer Arnel Hibo, First Vice President of AMAES, added that the management side of AMAES will also have access to real time information covering academic and administrate functions for all the campuses (Estopace, 2012).Justification of the Present topicThe system called, Parents Portal with Android Application for the AMA Computer College General Santos City, has similar features with that of the Oracles Peoplesoft Campus Solutions. Both systems provide a wide avenue of information for parents, which is critical to the success of the students. This avenue does not limit information through the traditional method of query. Instead, it provides and facilitates information accessibility such as updates on grades, fees, and student class schedules. On the other hand, the Parents Portal, is limited to the local campusand is only intended for both the parents and the administrators hence, it is not intricate and is easier to use. Moreover, less internet traffic comes as a result of the non complexity of the system. It also has the capability of sending and receiving messages regarding student concerns. Most of all, the system can be integrated to mobile phones, smartphones, and tablets through the Android Operating System and can still provide accessibility even if offline because of its own database.

Precision Worldwide, Inc

Introduction When a competitor develops and introduces a superior product that is less costly to manufacture and verit open(a) many times usable and durable, the delineate to people at Precision Worldwide must decide whether to match the competitors product, when to do so, how to terms or what sustainable competitive advantage it needs to adopt during the next strategic period, given that it stamp downs a large inventory of its now inferior product. This issue cin one caserns the steel and malleable go which the company, Precision Worldwide, Inc. PWI) is opting to produce as a matter of competing intensively with a French company, Henri Poulenc, which was at the same time posing a huge threat to the viability of the steel peal PWI is producing. . PWI is confronted not only with a substitute product which is twain cheap and durable. Com pared to PWIs steel rings, the pliant rings universe produced by Henri Poulenc is both cheaper and lasts longer. PWI is also facing the ris k of earning the ire of its customers if it manufactures but selectively introduces the cheaper plastic rings in areas where it is faced with the plastic competition.As a result, PWI is now confronted with a dilemma of differences in strategic measures to undertake given the differing opinions of its key people. Questions Posted for this Note 1. You collapse to analyze the existing data, the conflicting views of the gross gross sales manager and the Development engineer. And make a finding as to whether PWI should begin the manufacture of a plastic ring. serve up From the standpoint of the qualitative aspect of competition, PWI is back up to start manufacturing of the plastic ring if it is to avert a more(prenominal) serious consequence of being protruding out of the market due to a cheaper, more durable plastic ring.Regardless of the fact that PWI still has an inventory of the special steel material and the completed steel rings, yet PWI should approach the problem with a r esolve in terms of the qualitative factor of competition. The cost of the existing inventory will have to be matched with the opportunity cost of being eased out of the competition that is, pitting the income from the substitute with the potential loss of the opportunity income due to a prompt entry into the plastics market. For PWI, the signs of substitute are showing the aim of a cheaper and better substitute which should not be ignored totally.Hence, this needs to be hard considered as a threat. The presence of alternatives as exemplified by Henri Poulenc should support PWI to explore this option. 2. In addition, a plan needs to be designed as to the price policy to follow for both the steel and the plastic rings. Answer A plan for the pricing policy is similarly considered urgent to explore the opportunities of lower cost or such cost being at par with the competition, both for the steel and plastic rings. Any form of pricing policy will have to be dependent on the cost of production and operations of PWI.Opportunities for cost reductions through outsourcing, reengineering and redundancy layoffs should be seriously considered. Among the avenues that can be explored include outsourcing of the manufacturing of the steel and plastic rings, either with Henri Poulenc or with separate equally cost-effective firms. A number of plastic or steel rings manufacturer may offer a cheaper cost structure for PWI. An additional strategy to a pricing policy for the steel and plastic ring is to reengineer the manufacturing operations for the rings to explore ways of reducing production cost to lower the selling price for the part.Part of this operations restructuring measure include evaluation of the sources of raw materials as means of looking for cheaper suppliers. (Kaplan & Norton, 2004) Comparatively, indeed, the costs of raw materials for both plastic and steel rings are too big to be ignored. PWI has to take the initiative to explore the use of alternatives like plastic which has been found feasible by Henri Poulenc. On the other hand, the labor and overhead cost may be studied in detail to explore automated production to manage the cost-price relationship.Cost variance abbreviation is needed to determine areas for improvements and opportunities. Pricing policies will then come after target costing measures are explored. (Garrison & Noreen, 2003) 3. Finally, some considerations should be given to the effect of the decision upon the firms image in the marketplace. Answer There are a number of considerations that may likely seismic disturbance the image-building processes of PWI are to be seriously considered when making decisions.Thus the effect of decisions involving the following issues is considered (1) the issues involving the cost structure which continue to hamper the pricing policies and market potentials of PWIs products. It appears that PWI has not really looked into the possibility of actively pursuing efforts to compete in the market through cost-effective production processes, lower prices to recognize the availability of better-equality substitutes such as the plastic rings (2) the realizable discovery of distributing the planned cheaper plastic rings in areas where competition is tight.This issue might prove to be an indefensible issue if customers discover such partial selective distribution scheme (3) the disposal of the remaining inventory of special steel and the finished steel rings might not be congenial to the market unless prices are made more attractive and useful to the buyer. However, disposal made at a cheaper price and the prompt introduction of the plastic rings at a competitive price might mitigate the possible losses of the steel materials and steel rings.This can bring a positive impact in favor of the PWI for its initiative at providing its customers with marked down prices of steel rings. And, (4) the production of plastic rings at a cheaper cost will enable the company to bring a message of dynamism to the market despite the prospect of competition. (Hill, 2008) 4. How long is it prudent to sell a short-lived highly profitable replacement part without jeopardizing the companys image and market share?Answer The introduction of the plastic rings into the market should be followed by a market survey to determine the acceptability of the market to the innovation. An analysis of the consumer behavior is important in planning the appropriate action to be taken on the period required to sell the plastic rings. The survey should be able to tell the effects of the innovation for PWI to assess how long the product can be introduced into the market without affecting the image and market share of the company.5. What price relationship is likely to prevail between the steel rings and the plastic rings once the latter become widespread? Answer The price relationship expected to prevail between the steel rings and the plastic rings might at a ratio of 51 which means that five plastic rings is equivalent to one steel ring. This relationship however, can significantly change as the cost structure is reevaluated and inputs analyzed to arrive at a more competitive cost structure enough to sustain the production of both the steel and the plastic rings. . How should the 15,100 finished steel rings that will still be on hand in September be treated for analytic purposes? Answer The inventory of finished steel rings will be used up in due time by September establish on estimates of periodic and regular consumption. The remaining inventory can be classified at scrap and marked down accordingly to encourage sales and turnover. 7. leave behind the price rings hold at $1,350 once plastic rings are introduced? Answer The price will no longer hold at $1,350 for the steel rings.The price of the traditional steel rings will drop accordingly due to the presence of substitutes and the demand to become more competitive. 8. Will the price of steel rings impinge on t o one-fourth of the plastic rings price? Answer It is probable that the price of the steel rings will fall to one-fourth or even beyond as components of the cost become stable, but there are still variables to consider that may affect the pricing that is, the issue of reengineering the production which may lead to lower costs.9. What effects will the decision in respect to plastic rings and steel rings have on the sale of other PWI products?particularly of the industrial machines? Answer Since the pricing policy of PWI will affect the options to be made by the company, the effect of decisions on the plastic and steel rings may rationalize the prices of the machines as the cost burden is shifted from the steel to the plastic area. (Garrison & Noreen 2003) 10. Can the plastic rings be sell in France without affecting PWIs other markets? Answer At the short run, there will be no effect.However, in the long run, when customers are able to gain access to the French market through the glo balization phenomenon, customers will start to shift sourcing of rings from the traditional sources to France where are able to make full use of their financial resources. 11. What action should Hans Thorborg take? Why? Answer Thorborg should explore existing and future capabilities to arrive at the various options. Here, the bottom line is the potential to produce the plastic rings at a competitive price while disposing the inventory of steel materials and the steel rings.Thorborg needs to start retooling the production lines for the plastic rings. The threat from Henri Poulenc is real and may soon take some market share from PWI. The cost structure is a very fluid support for decisions as these can significantly change with a decision to outsource, reengineer or rationalize the labor and overhead component. Whatever options Thorborg choose to act on, needs the support of his key people in the company especially Henk and Eisenbach. (Anthony & Govindarajan, 2003)

The Matrix

Buddhism In-Class try on Assign custodyt Choose unmatchable (1) of the following seven (7) options and compose a 5 divide in-class quiz of approximately 3-4 pages in length. Please double space and use both sides of the page. Option 1 Morpheus and the clustering of the Nebuchadnezzar ar often viewed as ensamples of Arhats and Bodhisattvas. Do you think this is an accurate portrayal? Explain your resolving employ three criteria. Option 2 Individual pickings argon highlighted throughout the plastic film and argon an example of the Buddhisticic goal to eliminate ignorance.Choose three characters in the movie and discuss the fillings that they were faced with and how these choices illustrate see Buddhist concepts. Option 3 Names are highlighted throughout the film and are used to but apologise religious concepts as well as deepen the plot. Choose three names from the movie and relieve the religious concepts that they are illustrating. Option 4 While The ground substan ce borrows heavily from Buddhist school of thought trusted elements of the film seem out of place in that they directly contradict Buddhist ideas. make unnecessary an evidence that highlights three of these elements and explain how they contradict the beliefs of Buddhism.Option 5 Throughout the movie, neo/Mr. Thomas Anderson is often devise in a delivery boy role. Explain how Neo/Mr. Thomas Anderson is similar to and/or different from versatile saviour figures in the religions we assimilate studied (i. e. Siddhartha Guatama, The Buddha, Jesus, Vishnu/Krishna etc. ). Option 6 Which branch of Buddhism (Mahayana, Theravada or Vajrayana) seems to prevail inspired this film? Explain your answer using three different arguments. Option 7 take a crap your birth question. Write out the question in clear language and deport it approved by your instructor before you begin answering.The MatrixRecently, we have discussed how we bonk. Hilary Putnam, American philosopher, developed a thought experiment which has arrive so popular that it is the basis of blockbuster film The Matrix. In short, the thought experiment calls one to view that your mastermind and the nerves connecting it to your senses has been severed or dis machine-accessible. The brain would actually no longer be in your body it would be placed a vat filled with nutritional fluid to keep your brain alive and functioning. The sensory inputs in your brains are now connected to the outputs of a giant super computer.A piece of music sits at this computer and inputs data, and this data is processed in your brain as if it came from your senses. Consequently, your brain would only know the information which was entered and would not know it was really sitting in a laboratory somewhere. Many philosophers have dealt with the issue of perceiving and knowing universe including Plato and Descartes. A dialogue willing now commence in swan to compare and contrast The Matrix with the piece of writings of these two well-known philosophers.Additionally, science versus mankind, and is ignorance really bliss will be mentioned as these issues came up in the movie and both writings. There are numerous similarities and differences amongst The Matrix and the writings of Plato and Descartes. First a brief description of each piece will be discussed and therefore the similarities and differences. In The Matrix the main character Neo, is a computer hacker who meets a theme of rebels lead by Morpheus. The mission of this group is to get the world to realize the human race is fictionalization unconscious in giant machines that are keeping their bodies alive.Just like the Putnam thought experiment, their brains are all connected to a super computer on which a simulation of the world is running. Humans are unconsciously nutrition out virtual lives in this computer simulation and are not aware of anything however the simulation. After joining Morpheus group of dissenters Neo realizes not e veryone can handle the truth and a section of the group, bet betrays his comrades so he can once again live in the computer simulation. In the Plato cave apologue piece, there is a dialogue taking place between Socrates and Platos companion Glaucon.Here, Socrates describes a scenario in which men are held captive as captives in a cave from childhood. The men have their legs and head fettered so that they can only look straight ahead at the cave wall. For their whole lives they have seen shadows on the wall, objects passing by and all they could do is guess what the objects were. Then, Socrates asks Glaucon to forecast that one of these men was released. Ultimately, they deduce that the freed man would pity the other prisoners because he was able to exist things as they actually were and did not have to imagine what everything was.The reality was far more precious than his imagination. The third writing comes from Meditation I from Meditations on First Philosophy by Rene Desc artes who offers some reasons to doubt his senses. In this piece, Descartes has immovable to forget everything he thinks he knows. He reasons that if he can doubt the basic principles upon which his opinions are founded then he can doubt all his previous opinions collectively. Most of the opinions he has believed to be most straight came from his senses which are only sometimes reliable.Ultimately he realizes from habit or custom or and laziness that it is almost impossible to mixture his way of thinking so he just pretends these opinions are spurious so as to combat his long-held beliefs. There are many similarities between The Matrix and the cave allegory piece by Plato. Most prevalent is the idea of perception versus reality which is illustrated in both works. In The Matrix the perception is that humans are living real lives. Every day they get up, go to work, and come home. They are just normal people living.The reality however is that humans are unconscious, in machines t hat keep their bodies alive while their brains are all connected to the matrix which is simulating real purport. The perception is wholly false. Similarly, in the cave allegory the prisoners perception of objects passing the cave wall in the form of shadows is false. In reality, they are only guessing the consecutive nature of the shadows and never really know what the objects are until one prisoner is freed and allowed to experience things as they really are.Although the perception is all the prisoners have when they are fettered, the truth is as the freed prisonerexperienced much better than any imagined object. When free, the prisoner could look at the sun and disembodied spirit its warmth on his skin something the other prisoners could not imagine. Reality was so much better than the perception that at the end the free man pitied the other prisoners because of this fact. Neo taking the red pill and the prisoner being freed from the cave are moments that have the same impact. For the first time these individuals have the chance to truly experience all that was hidden. The differences between these two pieces were not as pronounced but still apparent.In The Matrix, Neo was given the option of taking the red pill or the blue pill. He had a choice to learn the truth about the world he was living in or to go cover version to his life in ignorance. Neo decided to live in reality and thus his life was evermore changed. In the cave allegory the prisoner did not have a choice. He was imprisoned since childhood and thus forced to live in ignorance. It was only when his captors decided to free him was he able to experience what life really is beyond the perception of the cave. The Matrix and Meditation I by Descartes had a a few(prenominal) similarities.The most striking similarity between the two is that both Neo and Descartes did not want to line up their way of thinking with that of the whole. A change happened and they questioned all they k raw to be tru e. In each instance, a choice was do and this lead to an enlightenment of sorts. Neo had a feeling that something was not right about his life and chose to live outside of the norm. In the same way, Descartes knew his opinions and beliefs left room for doubt so he questioned the innovation on which he knew what he thought was true.Both men questioned long-held beliefs as a way to determine if what they knew to be true actually was. The major difference between the movie and Descartes piece is the permanency of the change that occurred in Neo and Descartes. Neo was changed forever when he decided to live in the true real world. In the movie once Neo break uped who he really was nothing would be the same for anyone, including those living in the matrix. At the end of Meditation I, Descartes was unsure if he would be able to maintain his new way of thinking and wouldtry to pretend that all his opinions are false.Ultimately, there is a chance he will go back to his old way of thinkin g but this does not happen in Neos situation. There is no chance Neo will go back since his change was more than a change in his thought processes like the change described by Descartes. As a result of these works, questions naturally arise about perception and reality. For example, how do we know the world we are experiencing is real? Can we ever really be sure that we are not living in a matrix right now?Unless someone comes along and shows us different we are geared to believe the things we perceive with our senses are real and the world we live in is real. In the end, we may discover that life is itself a dream and when we die we will wake up to this realization. There is no true way to know if we are living in some sort of matrix unless we are made aware of something else as Neo was. Another question, which is better, the harshness of reality or the ignorance is bliss comes about because of Cyphers betrayal in The Matrix. Ignorance is defined as a lack of knowledge, understand ing, or education, Merriam-Webster.Merriam-Webster, n. d. Web. Bliss mover to be completely happy and thus the saying ignorance is bliss essence if one lacks knowledge they are completely happy. It is much better to escape the cave and live in a world just as it is the good with the perceived bad. If a person is ignorant they do not have the means to fall in an informed decision and thus are at a disadvantage. It is my position that the harshness of reality is best for the human race as a whole because it gives us all the opportunity to make life what we want it to be and not what some computer imagines for us.Having the option there is no choice to make. I want to live my most authentic life why live if I cannot co-create my own masterpiece. There are people who would like to live in ignorance like Cypher, but then you are choosing to end up just like him dead. In conclusion, these works all generate thought into reality and perception. The ultimate truth for anyone is that know ing comes from a desire to know. As long as you live you have a choice to make as Neo did to live in ignorance or knowing anything is possible.The MatrixBuddhism In-Class Essay Assignment Choose one (1) of the following seven (7) options and compose a 5 paragraph in-class essay of approximately 3-4 pages in length. Please double space and use both sides of the page. Option 1 Morpheus and the crew of the Nebuchadnezzar are often viewed as examples of Arhats and Bodhisattvas. Do you think this is an accurate portrayal? Explain your answer using three criteria. Option 2 Individual choices are highlighted throughout the movie and are an example of the Buddhist goal to eliminate ignorance.Choose three characters in the movie and discuss the choices that they were faced with and how these choices illustrate key Buddhist concepts. Option 3 Names are highlighted throughout the film and are used to further explain religious concepts as well as deepen the plot. Choose three names from the mov ie and explain the religious concepts that they are illustrating. Option 4 While The Matrix borrows heavily from Buddhist philosophy certain elements of the film seem out of place in that they directly contradict Buddhist ideas. Write an essay that highlights three of these elements and explain how they contradict the beliefs of Buddhism.Option 5 Throughout the movie, Neo/Mr. Thomas Anderson is often cast in a saviour role. Explain how Neo/Mr. Thomas Anderson is similar to and/or different from various saviour figures in the religions we have studied (i. e. Siddhartha Guatama, The Buddha, Jesus, Vishnu/Krishna etc. ). Option 6 Which branch of Buddhism (Mahayana, Theravada or Vajrayana) seems to have inspired this film? Explain your answer using three different arguments. Option 7 Create your own question. Write out the question in clear language and have it approved by your teacher before you begin answering.

Big Two-Hearted River

What do we know well-nigh Ernest Hemingways story, broad Two-Hearted River, and what do different reviewers have to say about the story. more of the reviewers felt that the story links the author, Ernest Hemingway to his main character, slit Adams when the author uses words, such as up to tie in a good mood and d avouch to refer to feelings of depression. One can easily look into the depths of Ernest Hemingways writing and discover pieces of his take in personality, both good and bad. What can we learn about Ernest Hemingway as we strike about the fictional character slit Adams?(Gibbs, 1975) Robert Gibbs tells us that He made him up. man-sized, Two-Hearted River begins with a contract displace off prick Adams near the wilderness of the Upper Peninsula of Michigan. We can easily visualize Hemingway riding on the work on his way to the Upper Peninsula. What follows, we find is a straightforward narrative of one of his geezerhood camping alone near the river, thinking abou t Nick Adams. Must we rationalize that Hemingway, much uniform Nick Adams, spent many of his own days alone by the river? That is the impression that the story leaves.It is docile to imagine Hemingway sitting by the river in Michigan Why is Nick intrigued by the river, which he uses to contri juste food for himself and much more? I understood that he finds healing through the river. We are told in the story, Big Two-Hearted River that Much like Hemingway, himself, Nick Adams finds himself continu all(prenominal)y haunted with frightening flashbacks to his past suffering and grief. As he alludes to in other stories, Nick turns to fishing (especially fishing with grasshoppers) to release his mind from the terrible gouge of his support.As he makes coffee, for instance, he is reminded of his old fishing buddy and oil tycoon, Hopkins, who Hemingway suggests took his own life a few months before, after receiving a disturbing telegram, perhaps about his lover. Other disturbing flashba cks in Big Two-Hearted River entangle a tragic execution scene where the man waiting to be hanged loses control of his bladder. Throughout Big Two-Hearted River, as Nick constructs his tent, fishes in the nearby river and cooks his catch, Hemingway describes his mood in two ways-up and down.If he stands up or climbs up a hill (on his way to build his tent, for example), he is in good spirits but if he sits down (as he thinks about Hopkins, his friend who committed suicide, for instance) or descends, his mood is falling. Thus Nicks mood follows his actions-form follows content. We are able to gather much information from this book concerning the story, Big Two-Hearted River, as we learn about Hemingways own mood swings, from low extremes, to high. The author is able to display his own feelings in this story and perhaps he was able to obtain therapy from his own writing.With the description that Ernest Hemingway gives in his book, (Benson, 1975) Benson tells us that, He made him up. Maybe, Benson doesnt think that there is any association between Hemingway and Nick Adams. Hemingway writes that The train went up the track out of sight, around one of the hills of burnt timber. Nick sat down on the bundle of canvas and bedding the baggage man had pitched out of the door of the baggage car. thither was no town, nothing but the rails and the burned-over country.The thirteen saloons that had line the one street of Seney had not left over(p) field a trace. The foundations of the Mansion House hotel stuck up above the ground. The stone was chipped and split by the fire. It was all that was left of the town of Seney. Even the surface had been burned off the ground. (Hemingway, 1924) Hemingway writes that Nick looked at the burned over-stretch of hillside, where he had anticipate to find the scattered houses of the town and then walked down the railroad tracks to the bridge over the river. The river was there.It swirled against the log spires of the bridge. Nick look ed down the clear, brown water, colored from the pebbly bottom, and watched the trout keeping themselves steady in the current with wavering fins. As he watched them they changed their positions again by quick angles, only to hold steady in the fast water, again. Nick watched them a long time. We can see the importance of the water, to Ernest Hemingway. He seems to associate water with day ambition and is able to have flashbacks about a different time in the characters life and possibly his own.On another very enlightening website, we are told more about the story, by Ernest Hemingway. (Svoboda, 1996) At least part of the subtext of Big Two-Hearted River unfamiliar to present readers but likely to have been known by at least some readers at the time the story was writtenand almost certainly known to Hemingway from his geezerhood of summers in Northern Michiganinvolves the history and legends of Seney, a logging town in Michigans Upper Peninsula. Hemingway describes the burned-dow n town, surrounded by blackened timber. We further ourselves in believing that Ernest Hemingway had personal strings inclined to the town of Seney, and are more settled in the belief that Hemingway is speaking from his own experience about his own life. (Baker, 1959) The implication is that Nick Adams had sometime earlier seen and had expected to return to an intact Seney, had once counted the thirteen saloons (an ominous number) and had perhaps stayed at the Mansion House Hotel. Now he seems to have returned after a recent fire to what seems more like a fought-over battlefield than a welcoming place of comfort.Civilization has disappeared with the train that has disappeared behind one of the hills of burnt timber. Nick sits. This implication of earlier experience may well be appropriate in the context of a piece of fiction in which, as Sheridan Baker get-go noted, Hemingway transplants a different rivers name to the prosaically named Fox, the actual stream which runs through Se ney, eventually to spousal relationship the Manistique and empty into Lake Michigan. We should not take that implication to represent a biographical truth about Hemingway, of course. Nor should we overlook Hemingways skill in creating a fictional world. The summary tells us to not associate Hemingways own past life experiences with Nick Adams, but it would be hard not to. Hemingway is so descriptive about the geography of the town of Seney and the Upper Peninsula in Michigan, that its almost impossible not to associate Hemingways life with Nick Adams. (Baker, 1959) Baker says that Nicks fishing becomes something exemplary of larger endeavor(153) What is the larger endeavor? We are told in Hemingways writing that Nick Adams awoke as his tent heated up in the morning. He was excited, but he knew he should have eat before he started fishing.He started the fire and put water on for coffee. Then, he went to collect grasshoppers in a jar for bait. He took only medium-sized ones. He we nt back to his camp and made buckwheat griddle cakes with orchard apple tree butter. He packed one in his shirt pocket and ate two more. He withal made onion sandwiches, which he put in his other pocket. Then, he looked through his fishing equipment. With all of his fishing equipment attached to him, he stepped into the river. The water was very cold. It is clear that Hemingway was on an endeavor to relive the events in his life that hurt him the most.We are able to get a better idea about what Hemingway is laborious to express to us, about his own life in his story when he related words, places and times to his own personal life through Nick Adams. (Benson,) tells us that In the lengthy passage that was Hemingways master copy ending to Big Two-Hearted River, Nick Adams, having caught one good trout Hemingway was expressing his thoughts in the story Big Two-Hearted River as he clearly associated himself to the main character, Nick Adams, and just like Nick Adams, Ernest Hemingway caught one good trout which path that he accomplished one huge success.Svoboda, Frederick J. , 1996, Landscaping Real And Imagined Big Two-Hearted River, Hemingway Review, University of Michigan, Volume 16, Number 1 Baker, Sheridan, Winter, 1959Hemingways Two-Hearted River Michigan Alumnus, Quarterly Review 65, 142-149, Report in Benson, 150-159 Gibb, Robert, 1975, He Made Him Up Big Two-Hearted River as Doppleganger Hemingway notes Report in Reynolds, p. 254-259 Benson, Jackson J. , 1975, The Short Stories of Ernest Hemingway Critical Essays, Durham, NC, Duke UP, Hemingway, Ernest, 1924, The Big Hearted River

Case Analysis Raisio Group And The Benecol Essay

1. ProblemOriginated from a grain-milling company in Finland, the 57-year-old Rasio Group developed a substantive export telephone line which accounted for 39% of its sales by 1996. Its main productions including margarine, pasta and opposite food products were manufactured, interchange locally and exported. In 1995, a blockbuster product Benecol, cholesterol-lowering margarine, attracted the interest of food processors and super market place groups through with(predicate) and throughout the world and provide a surge of investor interest. Stanol ester is the active ingredient that provides the lower cholesterol benefit. There was huge market capability and profit opportunity for Raisio. However, its hold production capacity, limited supply of stanol ester, few facilities, limited experience immaterial Finland, divergent product formulation requirements, different marketing channels and complicated regulations in different countries challenged its encourage outline.2. A nalysis and assessment of dodge to date for commercializing the unveilingsA largely self-sufficient strategy/a strategy of vertical integration Raisio had fabricated stanol ester itself in its own whole kit and boodle using its own technology. Its stanol ester was used besides in its own branded margarine, Benecol, which was leavend in its own factories and marketed and distributed through its own sales and distribution system.This strategy enabled Raisio to have control all everyplace the technology, reduce transactions costs of market contracts and maintain superior coordination through the value chain, but it failed in meeting market demand home and broad due to limited production capacity and limited supply of black material. Besides the demand, it would take a long judgment of conviction for Benecol to fully market in other countries. That would be risky, as it still had 18- to 24-month lead time over its competitors. Its impossible to open all markets by acquisition wh ich entails high cost and various oversight issue. Therefore, the strategy wont allow Raisio to realize the international lance of Benecol during the lead time, or care it meet the worldwide demand.3. Assessment of Raisios competitive position in January 1997Supplier power high. The raw material for producing stanol ester was limited, many companies similar to its current supplier hadnt had the system in place to necessitate the plan sterols.Buyer power low. Because of the new technologys significant effect on diminution cholesterol, Benecol margarine was priced about six times the price of regular margarine, even so the demand was comfort very high.Threat of entry low within 18- to 24-month. The patent bought them that much lead time over its competitors.Substitutes high. A recite of competing products were available for reducing cholesterol such as naturally available plant sterols. The possibility of using plant sterols as a food additive increased the risk of creation su bstituted. A growing array of cholesterol-reducing drugs was available on the market. There are to a fault a number of natural food products that have the effect of reducing cholesterol within the blood, including fish oil, garlic, flax seed, dietary fiber, policosanol, and guggulipid. persistence rivalry temporarily low. It maintained leading position for Benecol because of the innovation. But the product was single, not diversified. The profit moulding was very low, only 4.1%.In short, Raisio had a favorable competitive advantage over its competitors, but would only within the lead time if it couldnt figure out a suitable strategy and feasible plan. 4. The alternative strategies available to Raisio in 1997(1) To establish compact with Johnson & Johnson (J&J) to utilize its extensive experience worldwide.According to the case, it would be exclusive partnership. Considering J&Js experience which was exactly Raisio needs, the partnership was feasible for its international launch o f Benecol.(2) To focus on its key ingredient, stanol ester and exploit its innovation more widely so as to produce and supply to a number of suppliers and food processors.As the key competence of Benecol margarine was the key ingredient, the innovation would diversify the usage of stanol ester in more kinds of drinksand food so as to increase Raisios competence. However, I wont suggest Raision to provide the ingredient to more suppliers and food processor, as it would weaken Benecol products uniqueness.(3) To give its production of stanol ester in-house or authorise this technology.As mentioned above, this technology was the key to its success. I wouldnt recommend license it out. 5.Summary/Proposed StrategyBased on the analysis and assessment, firstly I would recommend Benecol product be diversified and defined as functional food. The diversification and raw material shortage would require more R&D. This not only reflected Raisios technical ingenuity, but also was key to its succ ess. In 1996, R&D only accounted for 2.2% of its revenue. Through R&D, Raisio would probably find more ways to produce stanol ester. It would also be beneficial if Raisio cash in ones chipsed nourish more suppliers of plant stenols to increase its bargaining power as swell up as get stable supply of the raw material. Secondly, I would suggest Raisio establish exclusive partnership with J&J to produce, market and distribute diversified products with the new innovation in other markets other than Finland, the nearby markets and the markets which already had joint ventures. Two important provision should include (1) all products should be nether the brand of Benecol to ensure the increase of the brand value.Once Raisio wants to buy it back, the established brand would be value-added for Raisio, care what many international companies have done to enter a new market with complicated regulations and laws, different marketing channels and culture, etc. (2) J&J involves Rasio in the valu e chain of the brand to enable Raisio gain experience/learning opportunity from J&J. The strategy would solve the problems of production capacity, lack of marketing and distribution experience in many countries, and would help avoid complicated regulatory issues. (3) Regarding different regulations and market conditions, the marketing plan should be promoted progressively. Marketing stage 1 The markets for the first stage should include the US and European Union which were the biggest potential markets for Benecol products and the regulation situation of the two markets were relatively clear and efficient. In US, it allowed the product to gain approval as a dietary supplement.It was thesimplest path which only took 60 days charge notification with supporting evidence before commercial rollout. In European Union, it was possible to go through fast-track approval, as it had already been marketed in Finland. Marketing stage 2 J&J would probably start bring the products into the market s with huge potential simultaneously, as it would take a longer time to gain approval. put out but not least, based on the revenue breakdown in 1997, Raisio would allocate more recourses to the business unit of animal feeds, as the markets for animal feeds would be promising. For chemicals, though it represented 34% of its total sales, I would suggest Raisio take it as byproduct of its R&D. No detailed recommendation for those two units would be made due to limited information.