BMW's New Oxford Way Case Study Example | Topics and Well Written Essays - 1000 words

BMW's New Oxford Way - Case Study Example The management allowed the workers in each shift to give a 'team talk' for 45 minutes in a fortnightly manner. Previously the workers were reluctant to join such activities during work, but now they want to air their ideas which worked for the betterment of the company. The team members were also allowed to air their ideas and suggest any change required. This resulted in savings to the tune of 6.3 million pounds. The management and directors also worked closely with the workers on the ground floor. This had led to the better understanding of the working personnel and the employer. The gulf between management and employee was reduced. As a result of the motivated management decisions, the workers were enthusiastic, positive, better informed and more open, which benefited the company a lot. c Benefit of team working at BMW for: I. Employees: 1. The employees were developed as a team and they were empowered to tackle the production related problems themselves. Whereas earlier they had to take help from other departments. 2. The tasks were rotated within members of groups so that they do not get bored by the daily repetitive work. 3. The rules and regulations were not forwarded by the management; it was purely based on the employee's own initiative and self management. 4. The team work also led to the development of the team-work culture which is beneficial for individual and team. 5. The team members could air their ideas and suggest any change in the process. 6. The team members were better informed due to job rotation and multiskilling. 7. They were more enthusiastic. 8. They possessed more positive attitude. 9. They were more open. II. Business: 1. Production problems... The workers were rejuvenated with the own initiative and self management which had broken the traditional hierarchical system of management. The daily duties of each team member were reduced so that he can think about his team members and can suggest any change for the team's work culture. The workers were given external training and coaching so that they can work as a team member. These endeavours from the company thus satisfied the purpose of job enrichment. Heike Schneeweis, HR director at BMW told, "The implementation of Wings concept turnaround the working practice and behaviour". She emphasized that "teamwork diminished the power of traditional hierarchical management model and inculcated responsibility among working teams". The management allowed the workers in each shift to give a 'team talk' for 45 minutes in a fortnightly manner. Previously the workers were reluctant to join such activities during work, but now they want to air their ideas which worked for the betterment of the company. The management and directors also worked closely with the workers on the ground floor. This had led to the better understanding of the working personnel and the employer. The gulf between management and employee was reduced. The success of the Wings system or in that sense, the New Oxford Way solely depends on the empowerment of the workers.

The market segmentation strategy for the manufacturer of the washing Essay

The market segmentation strategy for the manufacturer of the washing machine - Essay Example This research will begin with the definition of target marketing as â€Å"breaking a market into segments and then concentrating your marketing efforts on one or a few key segments†. Thus target marketing involves splitting the market into manageable segments. The choice as to which market segment is to be focused on depends on the manufacturer’s requirements. Many writers have suggested a variety of approaches to understanding the target market process. When making an effort to identify the characteristics of the target market demographics such as age, age group, gender, marital status, the location of the business, incomes of consumers and their preferences matters. Next psychographics such as cultural values, mores, lifestyles, tendencies, propensities, choices and personal concerns matters. In the same way the kind of industry and typical market structure matter. In this instance, the industry is the white goods manufacturing industry and the market structure is oli gopolistic in nature. The latter means there are only a few sellers or rather brand names. Other specifics include what kinds of regulations are applied to the industry by authorities. For instance, consumer electronics and electrical goods industry is subject to EU regulations that seek to ensure minimum safety standards. The incorporation of these safety measures would require a lot of research work and costs. Thus the target market would be approached with a greater degree of conviction and certainty.

Differentation strategies and its use by organizations

Differentation strategies and its use by organizations An organization that adopts a differentiation strategy seeks to distinguish itself from competitors through the quality of its products or services. Organizations that successfully implement a differentiation strategy are able to charge more than competitors because customers are willing to pay more to obtain the extra value they perceive. For example in case of Rolex they pursue a differentiation strategy, Rolex watches are handmade precious metals like gold or platinum and stainless steel and are subject to strenuous tests of quality and reliability. The firms reputation enables it to charge thousands of dollars for its watches. (à ¢Ã¢â€š ¬Ã‚ ¦..) Firms use differentiation strategy to achieve a competitive advantage by providing unique products and these products attributes high quality and innovations. Differentiation is not just limited to the product but it also covers the delivery system and many other factors. Firms provide additional services to its customers with these differentiation characteristics which brings more profit with a premium price. Porter (1985), further suggests that these two generic strategies are fundamentally contradictory to each other and its important for the business to choose one of them. Cost leader can only gain the high performance if the business offer a satisfactory level of value to its customers which fulfilling the demand of their customers. Similarly differentiation strategy will only be successfully if the premium price of the product charged to customers characterized with some valuable features and customers are satisfied with that (Porter, 1985). There are many factors which results in differentiation. some of them are, To have a competitive edge on its rivals. To facilitates the entry restrictions for newcomers by building a new product To minimize the threats from its substitutes. To create a differentiation advantage  [1]   Different areas of differentiation While Porter bases his work on manufacturer, Walters Knee (1989) suggest a similar conceptual model for retailers with productivity led (e.g. effective cost management and economies of scales) and marketing led differentiation (e.g. product range, range characteristics or customer services). This model is similar to Porters generic strategies. Only one empirical study focus on differentiation analyses within the retailing. Morschett, Swoboda Schramm-Klein (2006) surveyed managers of food retailers and customers in Germany, Switzerland and Austria. Hypermarkets, supermarket, convenience stores, discounters and other were analyzed based on a pool of items derived by marketing mix elements. It provides evidence of three differentiation strategies: Price, quality (goods and services) and convenience. Reilly (2002) suggests that differentiation is one the key business strategy of Porter. Bauer and Colgan (2001) said that when a company use differentiation strategy, it focus on providing a product or service with unique features. Product differentiation satisfies the specific needs of customer and it allows the company to charge a premium price which helps the organization to capture the market share. The differentiation strategy only gets implemented effectively if the business provides product of superior quality and after sale support. Organizations charge higher prices to its customers when they follow the differentiation strategy based on the product features, their customer service and the delivery system business use. The quality it offers to its customer can be real or distinguished based on the fashion or brand name. The differentiation strategy fulfills the specific or complicated customers interest in a unique and higher quality product and for which he is ready to pay a higher price. When organization use the differentiation strategy then it must be ready to add a premium to the cost but it is not to recommend that costs and prices are not be considered but is not the main focus of the organization. However as the customers likes the product because of its uniqueness and higher quality so they become loyal to the business and do not mind in paying the higher price for the products (Hlavacka et al., 2001) Sources of Differentiation Its not only the low prices of products that can create the differentiation of company from other but offering a unique product to its customer can create a differentiation to its competitors. That unique product should be more valuable to its customers. Differentiation also happened that how a company perform its function and what impacts does it have on its buyers. For example differentiation enables the company to meets the demands of its customers anywhere. It should have uniqueness and must have superior quality of its product as compared to its competitors. Factors/ Drivers for Differentiation Location- This is a very important for an organization to have a uniqueness in respect to its competitors. If the organization have its branch at a location which is easily accessible to its customers as compared to the others companys stores then the store will defiantly will have a competitive edge on the others organizations. Integration- An organization will be considered to have uniqueness its level of integration is high, its mean its level of coordination of value activities is high then it will create differentiation. Timing- An organization can effectively adopt a differentiation strategy if its timing of enchasing the opportunities is well on time. It will create uniqueness in the organization. Interrelationships- Customers can be offered better services by using effectively the different activities in the company. Scale- If the goods are produced at a small scale then the uniqueness of the products will be lost over a long period of time. Larger the scale of goods and services then there will more uniqueness. Differentiation of the organization depends on the volume of uniqueness. Learning- In order to perform well in the market a continuous learning process should be adopted. Institutional factors- If the management will have good relation with its staff that mean company will be having a good impact on its sale. This will also create uniqueness. Waitrose Quality Differentiation Strategy Waitrose has a differentiation strategy of quality product and services to its customers. It has a strategy in providing quality goods which are unique in the market to customers which helps Waitrose to differentiate itself with its competitors. Waitrose also pays too much attention in providing the goods with its own brand name and its specifically target a elite class of the market who dont care paying little bit much for best quality product. Focus Strategy A firm pursuing focus strategy concentrates on a specific regional markets, product line, or group of buyers. This strategy may have either a differentiation focus, whereby the firms differentiate its products in the focus market, or an overall cost leadership focus, whereby the firm manufactures and sell its products at a low cost in a focus market  [2]   Focus strategy is different from other strategies of a business as it remains a segment based and has a comparatively narrow scope in any business. In the focus strategy a organization target a specific segment of the market (Porter, 1979 pp.137-140). So what kind of market to be targeted, McCracken (2002), suggests that a organization can select a specific group of customers, a specific range of product, specific areas or some specific services for the customers. For example some European firm specifically concentrates on the European markets for its products. Aims of adopting a Focus strategy according to Porter (1980), is to achieve a narrow competitive advantage in the market. Focus aims is to concentrate on a niche market with its product that has been ignored by other larger competitors in the market. A specific geography, buyers purchasing behavior, different ethnic peoples demand and product features all makes niches for a organization. David (2000), Focus strategy of a organization can only be successful if the target segment have the potential to make good growth and it does not carry any importance to other competitors. Market penetration and market development can make an important focus strategy. Larger or medium organization use focus strategies but only with the combination of differentiation and cost leadership strategies in some segment of the market. The successfulness of the focus strategies depend only if the people have some specific demands and when there is not competition for other rivals.(David, 2000) Organization which adopts focus strategy in the business concentrates more on niche market and by understanding the dynamics of that particular market and work on the particular needs of the market and then try to produce unique product which fulfill the needs of that particular market. As that organization serves well to their customers in uniqueness, so they create a brand name in the mind of the people and create loyalty brand amongst the customers as well. This makes that particular market segment less attractive to its competitors. As with broad market strategies, it will be essential to decide whether organization pursue Cost leadership strategy or Differentiation strategy once a company have selected a focus strategy as a main approach. Firms that manage to adopt a focus strategy are able to tailor a large number of product developments strengths to relatively narrow market segment that they know very well. Focus strategy has two variants, which are; Cost focus is a variant where the organization looks for a cost advantage in a target segment. This is niche low cost strategy where the organization gets cost advantage in the focusers target segment. According to Porters Cost focus exploits differences in behavior in some segments Differentiation focus is where an organization looks for differentiation in the target segment. In this strategy the organization offers to its customers something different to its customers from rivals. Following are the situations where a focus strategy is efficient; Market segment has to be large enough to be profitable; more customers will bring more profit for the organization. Market segment has good growth potentials. High costs are difficult for the rivals to fulfill the demands of the niche. Focuser has to be able to choose from different segment of the market  [3]   Tesco Express Stores Tesco express stores are neighbor hood convenience shops, stocking mainly food with an emphasis on higher margin products alongside everyday essentials. These are found in busy city centers and small shopping mall in residential areas and on petrol station forecourts. There are more than 700 stores all over UK. Tesco Express is gaining a competitive edge in the small scale grocery market as it is providing additional gasoline facility as well. Cost Leadership Strategy A strategy in which an organization attempt to gain a competitive advantage by reducing its cost below the costs of competing firm. By keeping costs low, the organization is able to sell its products at low prices and still make a profit. Timex uses an overall cost leadership strategy. For decades, this firm has specialized in manufacturing relatively simple low cost watches for the mass market. The prices of the Timex watches starting around 39.95 dollars are low because company has an efficient high volume manufacturing capacity.  [4]   The firms operating in this highly competitive are always desires to be more and more successful. To stay in this competitive environment the company should have an competitive edge on its rivals. In order to have a competitive edge on its rivals the company should be selling its goods to its customers at lowest price with best quality as compared to its competitors. Porter (1980), suggest that in order to achieve the competitive advantage there are fundamentally two different approaches and those two approaches are cost leadership and differentiation strategies. In cost leadership strategy the business look for gaining the above average sale over its competitors with reducing the prices of all the elements of activities. To achieve the cost advantage of this nature, the organizations will employ the considerable efforts to reduce the cost of operating and production and will try hard to use all the available resources to their maximum level, including increasing the utilization of R D and advertising.(Porter, 1980) According to Malburg (2000), there is another strategy of Porters generic strategies which is cost leadership strategy. This strategy is about achieving a competitive advantage in the market by reducing the prices of products. In order to have a competitive advantage, business must focus on the low cost leadership strategy, low cost production and labor which committed to the low cost strategy. The business must be ready to stop all the production activities in which they dont have any cost advantage and must outsourcing all the operations to other businesses which have the cost advantage in the market. He further suggest that there are many areas in which cost leadership can be attained such as production on large scale, mass distribution, innovation of technology, improved product design, access to the raw materials and full utilization of available resources. Porter (1985), purports that only one business in a market can be the cost leader. Porter (1985), stressed there is incompatibility in between cost leadership and differentiation strategy, for instance he believe that differentiation is costly as compared to differentiation. He also used the sentence struck in the middle to put more stress that by combining the cost leadership and differentiation strategy will not results into a prolong competitive advantage. But Hill (1988) and Miller (1992), argued that that it is not only possible to combine both strategies but the combination of these two strategies will produce a competitive advantage for the business. Businesses which adopt differentiation strategy target a specific segment of the market and this strategy also has a broad scope. In the both lower cost strategy and differentiation strategy the businesses concentrates on larger segment of the market. An organization which adopt the lowest cost strategy or differentiation strategy that has a aim to focus on one target segment of the market or few defined segments of the market carry out focus strategy. There are two parts of the focus strategy one is lowest costs focus and the other one is differentiation focus7. (Bas P. Singer, 2007) Product Portfolio Strategy, BCG Matrix The notion of portfolio exists in many areas of life, not just for products. A broad portfolio means that business has a presence in a wide range of products and market sectors. A narrow portfolio implies that the organization operates in only a few or even in one product or market sector. A broad portfolio offers the advantage of robustness in that a downturn in one market will not threaten the whole company. The Boston consulting group matrix offers a way of examining and making a sense of a companys portfolio of product and market interests. It is a way of examining a whole product range to see a companys product as a collection of items in similar way that a holder of shares in several companies might the consider the decision on what to do with the shares. One of looking at the products in a portfolio is to considers each product in its position in the product life cycle and aims to have a balance of products in each stage. A more sophisticated approach is based on the idea that the market share in mature markets is highly correlated with profitability and that is relatively less expensive and less risky to attempt to win a share in the growth stage of the market when there will be many new customers making their first purchase. This is the approach taken by BCG matrix. It is use to analyze the product range with a view to aiding decision on how the products should be treated in an internal strategic analysis. BCG Growth Share Matrix BCG, it is a management tool which helps for four distinct purposes. Product portfolio can be classified into four business types by using BCG matrix based on Stars, Cash Cows, Question Marks and Dogs. In order to determine that what priorities can be given to a companys product portfolio. It can also be use to classify an organization product portfolio according to that how much cash is generation and how much is usage and it helps the management to adopt different available strategies to handle different product lines. Companies like Apple, Semen, Nokia, Sony, Samsung are engaged in diversify the product lines7. According to Boston consulting there are five different types of businesses which require the cash flow in different ratios. First types of businesses require more cash than they generate the cash and these types of businesses are very common. The second type require less cash to invest in but these businesses generate more cash than actually invested in and these are very few in the market. The third types of businesses is self sufficient in cash flow and with the passage of time it generate large amount of cash and the fourth type generate less cash but also requires less cash to invest in. The fifth one is stays in unstable condition. Figure 1: Stars: Stars are the leaders in the high growth market. These products generates large amount of cash but also requires a large amount of money to invest in as well. As time passes on the Stars becomes Cash Cows if these maintain there financial position but if they become unable to maintain their positions in the market, they becomes Dogs. Cash Cow: Cash cows are the products that require low investment but these products generate high amount of cash. These are the market leaders in the low growth market. the cash cows funds themselves for their own growth. They supply the investment funds for other products. These help to justify the debt capacity for the whole company. Dogs: Dogs often have a unsecure future are they are the drainer on the company as they generate very low amount of cash as they have a low market share in a high growth market. Question Marks: Question marks have not achieved a dominant position in the market hence they produce low amount of cash. They require a lot of cash because of the growth market conditions. Tesco has a very good portfolio in the market. Tesco is considered as Cash Cows in the market as it has a fine record of distributing the fine and quality goods and services to its customers. At the same time it is also considered as Stars because they are investing and making a lot of efforts to its customers in creating awareness about the e-commerce and retailing. Many of Tesco stores stocks more than 40000 product lines and express sores stock more than 2000 product line which helps the customers to choose from different product lines and according to their financial positions. Waitrose on the other hands have a different Portfolio as it has a different strategy as compare to Tesco. Waitrose use quality differentiation strategy and concentrate on specific portion of the market and offers them high quality products at a high prices because of this it is not attracting a large number of customers as compared to the Tesco. So this thing makes most of the products of the Waitrose Dogs of the market. Market Growth Strategy, Ansoff Matrix: Ansoff matrix is a strategic tool use to measure or define the strategic future direction of the business. The model categorizes the options into four generic alternatives to simplify the process. Market penetration: existing market/existing product Product development: existing market/existing product Market development: new market/existing market The Ansoff Matrix is used with the strategic objective to determine the future direction of the business. A company might be faced with declining sales of its products in the domestic market and will use the Ansoff Matrix to evaluate the four generic alternatives for the future. e.g company would evaluate strategies to penetrate the existing market through pricing or increased brand loyalty. Another option is to develop the product or change the design, increase the length of the product life cycle and increase the sales. A third option is to export the existing product into other countries or finally stop and completely diversify with new products into new markets.(Diana, 2009) Figure 2: Ansoff Matrix model Market Penetration Ansoff matrix explains that a business attempts to penetrate in a market by using its existing products. Tesco has a history which indicates that it always penetrate in a market with its existing products. It always get benefited from its customers to penetrate into a market. In order to achieve its goals Tesco always uses its strategy in three ways. Tesco attract customers from its competitors then it provides its customers good quality product and then Tesco retains customers as customers feels that it is best provider of goods and services. And thirdly it attract more non user of its products and services by advertising and other promotional strategies. Market Penetration is very important for the Tesco as retaining customers are more important for the Tesco than attracting the new ones. Tesco international expansion strategy has responded to meet the maximum needs of its customers. It is hard to enter into a new country market so Tesco had a strategy to join the local businesses by joint ventures. So this helps Tesco to know that market that what are the demands of the people, their purchasing behavior to foreign goods. Product Development Product development is another strategic approach in which new product has been introduced in the market. Tesco always work on the product development by introducing new products in the market in order to satisfy the needs of the customers. Tesco always maximize its profitability by introducing this strategy into the market. Tesco has produce many products and as a market retailer it distribute into the market. Brand loyalty is very important for the Tesco to develop new product. As Tesco has a good reputation of its brand so it does not have to do more advertising in order to attract more customer to buy any new product. Brand loyalty must be conserved in pricing, quality and uniqueness. Market Development: Market Development happened when a company moves into different countries with its existing products. This strategy is used to find new international markets. Tesco has developed many stores in countries like China, Poland, Japan, Indonesia, Malaysia, Slovakia, South Korea, Turkey and United States. For penetrating into international market, Tesco has adopted a joint venture strategy which helps the company to control its cost and help to know the market. Diversification Tesco is not only sticking to the food items but it also maximizing its profit by selling non food items. Tesco has introduced its own mortgage services, banking and credit card services. It has started to sell the mobiles phones and many other electronic products. The other diversification seen in Tesco is fuel. Tesco has also entered into bio fuel and diesel and bio-diesel and investing more in green energy resources which will help to improve its image as compared to other fuel supplying companies like Shell. B.P8.

Staff Recruitment and Selection Essay -- Business Management Studies

Staff Recruitment and Selection In this section I will be explaining and discussing the organisations (Southgate college) procedures for recruiting and selecting staff and also identifying the Key factors that have to be considered at every stage of this process. Procedures 1. Job analysis: is there a need for a vacancy? Either because: (i) The nature of the job has changed, which could result in restructuring hence the availability of more jobs. (ii) A person has left or been promoted, leaving an available space in their former position 2. If there is a vacancy a job description is complied: (i) The task of the job (ii) The behaviour to achieve these tasks So Southgate College will have to write a job description to show what the job is (i.e. Admissions Assistant) and what it involves. In the job description there must be a list of tasks required and what will be essential to do the job. 3. Person specification Characteristics and the qualities needed of the person needed for the job: (i) Physical make up: what should the jobholder look and sound like, Gender or ethnicity, generally the law does not allow the employees to specify. (ii) Qualifications: education, formal qualifications and experience (iii) Specific skills (iv) Hobbies and interests (v) Personality: temperament (vi) Personal circumstances The reason for the person specification is to find out more about the candidate and what the person is generally like. A person specification sets out the qualities of an ideal candidate. 4. Job advertisement: based on the applicant's personal profile Plus: 1. Wages and salaries 5. Holidays 2. Hours of work 6. Address telephone number 3. Perquisites 7. Closing date 4. Duties 8. Method of application: Application form Application form and c.v. Letter of application and c.v. 5. Drawing up a short list for interview: The short list consists of 4-5 people who best fit the person specification and the job description. There may be differences in age, experience, and qualifications. 6. Selection interviews: (i) Structuring the interview; depends on the nature of the job, size of the organisation. As Southgate College is a big organisation, interviews are conducted by a panel: Personal officer Head of departm... ...sight before actually applying for the job. The information written in these three documents are very important because in all the documents the information must be written accurately and also not misleading for the applicant e.g. the duties involved in the job. The information must be high quality for the applicant to be able to understand what is written and also to make sure the person knows what each document is telling them for example the applicant can not read a document which tells him a set of duties to do but the other document says something completely different. There is two ways of testing the applicant: 1. Informal method- this way of testing is based on an interview were questions are asked Through this method the employer will be able to find out what the person has to offer and what kind person he is on terms of e.g. appearance, attitude, body language. 2. Psychometric tests- this tests the person’s personality it will show the interviewers what the person is like generally. The questions must be checked before they can be asked the reason for this is to remove bad questions and also to remove social, racial or sex bias.

Flowers for Algernon and The Garden of Eden Essay

Daniel Keyes’s fictional story, â€Å"Flowers for Algernon†, drew on themes, patterns of events, and character types from the Biblical story of the Garden of Eden. Both stories had a mutual theme: Ignorance is bliss. Both stories also shared a similar pattern of events. Charlie Gordon, the protagonist in â€Å"Flowers for Algernon†, and Adam and Eve, the main characters in the Garden of Eden, all started out in a state of innocence, unaware of evil, until they were encouraged to become smarter. After they had gained intelligence, their eyes were opened to all of the badness in the world, and they suffered the consequences. There were also similarities in the characters in both stories, such as between the Serpent and Miss Kinnian and between Eve and Algernon. Daniel Keyes rendered the material new by changing the setting, the characters, and the events of the story to something much more modern. In â€Å"Flowers for Algernon†, Charlie wanted to become smart, but once he did, he realized that people used to make fun of him, and most people stopped talking to him as often as they used to, either because they were scared of him or couldn’t understand him. Algernon died, and Charlie lost all of his intelligence. In the Garden of Eden, God warned Adam and Eve not to eat from the tree of the knowledge of good and evil, but they didn’t listen. The serpent convinced Eve to eat the forbidden fruit, and then Eve convinced Adam to eat it as well. When they ate the fruit, they gained knowledge and wisdom, became aware of evilness, and realized they were naked. God condemned them to a life of suffering and eventually death. The common theme of these two stories is ignorance is bliss. Sometimes it’s better to know nothing than something. The pattern of events in â€Å"Flowers for Algernon† mirror those of the Garden of Eden. In the Garden of Eden, God created Adam and Eve. They were completely innocent and pure, but not perfect. God warned them not to eat from the tree of the knowledge of good and evil. The evil serpent convinced Eve to eat the forbidden fruit anyway. When Adam and Eve ate from the tree of knowledge, their eyes were opened, and they gained knowledge and wisdom, but they were also exposed to evil, and they felt naked. Their state of innocence was lost. When God found out about this, He punished Adam and Eve. In â€Å"Flowers for Algernon†, Charlie Gordon had a disability and lacked intelligence. Miss Kinnian persuaded Charlie to go through with the operation. He agreed to undergo the surgery that the doctors thought would triple his intelligence, even though he was aware of the risks involved. The operation made Charlie incredibly smart, but it also made him aware that people made fun of him. At one point, Charlie stated that he felt as if he was naked. His intelligence eventually deteriorates, and Algernon dies. In both stories, the main characters start off in a state of ignorance, are persuaded to increase their intelligence, decide to gain knowledge, despite knowing the risks involved, and then they have to pay the consequences. Some of the characters in â€Å"Flowers for Algernon† and the Garden of Eden are very similar. For example, Charlie, Adam, and Eve are similar because they are the main characters, they started out in a state of ignorance, and they all received knowledge. Secondly, the serpent and Miss Kinnian are alike because they both persuaded the main characters to become smarter. Lastly, Eve and Algernon were both the first characters to acquire knowledge. Daniel Keyes rendered the material new by changing the setting, the characters, and the events. The Garden of Eden happened in the beginning, while â€Å"Flowers for Algernon† took place in the 20th century. Instead of a talking snake encouraging somebody to eat magical fruit, Daniel Keyes used Miss Kinnian to persuade Charlie to do the operation. Thirdly, in the Garden of Eden, the forbidden fruit gave knowledge to Adam and Eve, but in Flowers for Algernon, an operation caused Charlie to become more intelligent. Themes, patterns of events, and character types found in Flowers for Algernon mirror those found in the Biblical story of the Garden of Eden. The stories both share the same theme: Ignorance is bliss. They both have similar patterns of events: The main characters start out in a state of innocence and ignorance, then they are persuaded to increase their intelligence. The main characters agreed, despite the risks involved. The main characters had to face the consequences of receiving knowledge. Adam, Eve, and Charlie, the serpent and Miss Kinnian, and Eve and Algernon all mirror each other. Daniel Keyes modernized the Biblical story of the Garden of Eden by changing the  setting, the characters, and the events, although the overall theme, patterns of events, and types of characters are similar in both stories.

Class or Mass Mini Case Analysis Essay

‘Neptune Gourmet Seafood’ is worth $820 million, is the third-largest North American seafood producer and is believed to be the most up market player in the $20 Billion seafood industry. Neptune has done everything in terms of their quality and technology for improved, efficient & sustainable production. Therefore, living up to their tagline, ‘The Best Seafood on the Water Planet’. In spite of having the best quality produce and substantial market share, the company is facing inventory problems. The company has purchased six new Freezer Trawlers, thereby increasing their original level of production in threefold, from what it had been a year ago. The company’s sales executive Rita Sanchez suggests that the company must reduce their prices by 40% to 50% and sell the lower priced goods as a new brand, thereby reducing the excess levels of inventory. Neptune’s marketing director Jim Hargrove was unhappy with the idea of slashing their prices since , there were chances for the company to lose their existing customers and it cannot afford to have a fall in their revenue levels, as sunk costs have gone up and there is an increase in competition. Instead, Jim suggests that there be a 10% discount given on the finished goods as the discount rate sounds more realistic and there would be no misrepresentation to the existing consumers about the sudden fall in Neptune’s finished goods. Neptune’s COO Bernard Germain wonders whether Neptune should target a new geographical market viz. South and Central America. On further analysis and study of the case, the three most realistic options that Neptune should implement are enumerated as follows. Firstly, the company can reduce their prices by 40% to 50%; secondly, Neptune can launch a low priced seafood brand through private labeling; and finally, the company should target new geographical markets. With regards to the first option, the company should reduce their prices by 40% to 50% on their finished goods. The advantages of this approach are namely, that the consumers will understand that Neptune is selling a perishable product and its supply varies on a daily basis; jus t like those of other perishables like vegetables, fruits and flowers. Hence, the prices of these perishables are expected to vary on a regular basis. This will in turn normalize the inventory levels. On the other hand, the disadvantages of this approach are enumerated as follows. Firstly, the company’s margins have already shrunk by 10% because of increase in the manufacturing costs on a number of its products, and growing competition. Secondly, the sudden drop in prices might cause retaliation among competitors which will cause some of the smaller companies to incur losses they cannot afford and in turn lead to price wars that none of them in the industry can afford. And finally, it might misrepresent the company’s products to the customers. The customers might wonder, as to why there is a sudden drop in prices when the company was selling their goods at premium price levels, leading them to question the quality of the product that is being sold at discounted prices. The most viable reason for the implementation of this approach is that the loss incurred in slashing prices is much less when compared to loosing large amounts of inventory, being a perishable good. With regards to the second approach, the company can introduce a low-priced seafood brand catering the value -minded customers and distribute them via existing channels, thereby drastically reducing costs. The excess inventory can be distributed through existing suppliers & retailers. The costs we will incur to market and package those goods will be reduced when compared to the costs incurred in creating a mass market brand. The main advantage of this approach is that, since wholesalers and retailers (like Shaw’s Supermarkets and Whole Foods Market) already know about Neptune’s Seafood products; they know the level of quality goods and that Neptune is the only company to have the ‘Gold Seal of Approval’ which is given by the powerful ‘U.S. Association of S eafood Processors and Distributors’, on every product Neptune sells. Hence, the private labelers can make profits in selling Neptune’s frozen seafood but with their own brand. Through this the company will not lose their existing customers and price wars can be avoided. However, the disadvantages to this approach is that, through private labeling the new brand might end up as a competitor to the existing Neptune Gold products as they have the same quality and cannibalize Neptune’s existing sales. Since, there are already a number of competitors in the industry the company must not pave way for, or create a new one to enter the market over a period of time. Consumers might want to try out the new brand as it is priced slightly lower than Neptune’s existing products. Hence, the chance of losing loyal and valuable customers. This approach gives the chance for the company to target those consumers who are in the middle and lower income levels. Thereby, capturing a larger market share and also helps to deal with excess inventory levels in the long run. And finally, elaborating on the third approach Neptune can target new geographical markets outside the country viz., South America and Central America. If Neptune targets a new foreign market the company can grow on a global basis, hence increasing their revenues rather than incurring a loss with their excessive inventory levels. With slightly lower prices Neptune can grab the attention of new consumers and therefore capture all together a new market segment abroad. The disadvantages to this approach are that, there are chances that the product might not be received well because of market leaders in their own country or market. The company will have to incur large amounts of costs to launch the product in a new market. The process of targeting a new geographic market is time consuming as the company will have to study the foreign market as in, the customers and their preferences. Neptune cannot afford to wait as inventory will begin to spoil and the Company might lose its premium image. However, Neptune can treat this as a growth strategy and take the opportunity of growing globally. If Neptune had information pertaining to, whether the excess inventory problem is being faced by other competitors also or if it was only for the company; then they can analyse as to whether the prices should really be slashed. The company can get access to this information by holding a meeting with the U.S. ASPD. But on the other hand, had the company have access to this information and summed up that there are other companies with the same issues with excess inventory; then it would be wise to slash their rates as it is an industry wide phenomenon. From the three approaches mentioned above, the company should consider and implement the third option, where in, Neptune targets a new geographical region. Given that this approach is the most expensive and time consuming, looking in the long run this seems to be the most viable and realistic approach. The company might have to sacrifice future profits for a period of time in order to grow globally. Since we know that the company has invested $9 million in new freezer trawlers, the levels of production are only going to increase. These increased levels of inventory can be marketed in a new market and the company will soon slowly earn back their investments in the form of revenues.

Akitas essays

Akitas essays The Akita or Akita-inu is the heavy-duty work-dog of Japan. Named for the province of Akita on Honshu Island, this breed was used to hunt bear, boar, and deer and as a protector of life and limb. Inu translates to dog in Japanese. The Akita is the largest of the eight dogs regarded as being indigenous to Japan. The Akita eventually came to be used as cattle herders and seeing eye dogs, sled dogs and as police dogs. They were also used to baby sit children while their mothers worked in the fields. The Akita is very loyal, yet remains independent. This large and powerful dog has a thick short-haired coat and a large, curled bushy tail. They have erect ears. They are faithful and devoted to their family, making an excellent first class guard dog. The Akita can be aggressive towards other canines and should be kept on a tight leash when around strange dogs. This dog should also be supervised with children and other family pets. The Akita is obedient, but sometimes spontaneous. They are careful and very affectionate with their family. They are very intelligent, courageous, and fearless. It is very willful and needs firm training and socialization as a puppy. They are extremely faithful and thrive on companionship. Although it may tolerate and be good with children from its own family, it may bite. Children must be taught to treat them nice. They can be very food-possessive and willful. They are capable of rage, but with firm training can make a good pet. Obedience training requires patience, these dogs get bored quickly. The Akita needs to be with its family. It vocalizes with many interesting sounds, but it is not an excessive barker. The Akitas double coat is thick and warm and is shed twice a year. If your potential Akita is to live in the house, then you must be prepared for the coat loss. Most of the coat loss will only take a few weeks to get out with warm baths and regular raking and brushing of the ...

Underbelly vs Chopper Connected Text Essay Example

Underbelly vs Chopper Connected Text Essay Example Underbelly vs Chopper Connected Text Paper Underbelly vs Chopper Connected Text Paper The two types of texts I am comparing are two different types of the underworld in Melbourne Australia. They explain the depth of crimes they committed and the gangs they were in. The novel I am using is Chopper Reads novel. In this he talked about his upbringing and joining the underworld as early as 15. The Movie I am comparing the novel to is Underbelly, written by Peter Gawler and directed by Tony Tilse. Under belly is about to rival gangs competing for complete control for the underworld. In both the texts all the characters were free to make any decisions they wanted, but most of them would affect they lives greatly. In the novel Chopper read explains that almost when he was born his parents thought he was mentally insane. At the age of 7 he was taken to a mental hospital for treatments. But none worked. He got involved with the Melbourne underworld at the age of 15. The Melbourne gangland wars start the night the gangster Alphonse Gangitano, The Black Prince of Lygon Street, and one of the legendary Carlton Crew gang, murders a low-life crim named Greg Workman at a St Kilda party for the sheer hell of it. The charming gangster Alphonse gets away with the murder by convincing two witnesses not to testify but the killing sets the tone for the mayhem that will follow, and sets Alphonse himself on a path to self-destruction. When Mark Copper Read did a crime it did not care if he got caught. He would just be happy that he accomplished what he wanted to do. He once saw a girl getting doing dirty deeds for a drug dealer for some cocaine. Chopper told her to go home and never come back to the city and everything will be alright. The next week he got 5 years for giving the drug dealers feet third degree burns. This is the opposite for the people in Underbelly. They only committed a crime if they were sure that they wont get caught. A lot of the time they just got hit men just to do there dirty work. I liked the concept of the Melbourne underworld from Mark Chopper Read then from underbelly because Mark Chopper Reads novel was pure facts unlike underbelly which was nothing like the underbelly novels. The TV series was just made to entertain. Even though both texts talk about the Melbourne underground, Underbelly is like the kids version of the Melbourne underworld. While they were setting up hit mans to kill there enemy Chopper was some bars cellar burning some drug dealers feet. Over all I think the Chopper Novel takes the prize of best text for the sole fact that he is talking from experience while underbelly is being directed for a big audience. Chopper just wrote the novels to past boredom in jail I couldn’t even spell and now I am international bestseller. Even though the underbelly TV series entertains me greatly, I know that half of it is lies just to get money†¦

The Webster-Ashburton Treaty of 1842

The Webster-Ashburton Treaty of 1842 A major achievement in diplomacy and foreign policy for post-revolutionary America, the Webster-Ashburton Treaty of 1842 peacefully eased tensions between the United States and Canada by resolving several long-standing border disputes and other issues. Background: The 1783 Treaty of Paris In 1775, on the brink of the American Revolution, the 13 American colonies were still part of the 20 territories of the British Empire in North America, which include the territories that would become the Province of Canada in 1841, and eventually, the Dominion of Canada in 1867. On September 3, 1783, in Paris, France, representatives of the United States of America and King George III of Great Britain signed the Treaty of Paris ending the American Revolution. Along with acknowledging America’s independence from Britain, the Treaty of Paris created an official border between the American colonies and the remaining British territories in North America. The 1783 border ran through the center of the Great Lakes, then from Lake of the Woods â€Å"due west† to what was then believed to be the source or â€Å"headwaters† of the Mississippi River. The border as drawn gave the United States lands that had previously been reserved for indigenous peoples of the Americas by earlier treaties and alliances with Great Britain. The treaty also granted Americans fishing rights off the coast of Newfoundland and access to the eastern banks of the Mississippi in return for restitution and compensation to British loyalists who had refused to take part in the American Revolution. Differing interpretations of the 1783 Treaty of Paris resulted in several disputes between the United States and the Canadian colonies, most notably the Oregon Question and the Aroostook War. The Oregon Question The Oregon Question involved a dispute over territorial control and commercial use of the Pacific Northwest regions of North America between the United States, the Russian Empire, Great Britain, and Spain. By 1825, Russia and Spain had withdrawn their claims to the region as a result of international treaties. The same treaties granted Britain and the United States residual territorial claims in the disputed region. Called the â€Å"Columbia District† by Britain and the â€Å"Oregon Country† by America, the contested area was defined as being: west of the Continental Divide, north of Alta California at the 42nd parallel, and south of Russian America at the 54th parallel. Hostilities in the disputed area dated back to the War of 1812, fought between the United States and Great Britain over trade disputes, the forced service, or â€Å"impressment† of American sailors into the British Navy, and Britain’s support of Indian attacks on Americans in the Northwest frontier. After the War of 1812, the Oregon Question played an increasingly important role in international diplomacy between the British Empire and the new American Republic. The Aroostook War More of an international incident than an actual war, the 1838-1839 Aroostook War – sometimes called the Pork and Beans War – involved a dispute between the United States and Britain over the location of the border between the British colony of New Brunswick and the U.S. state of Maine. While no one was killed in the Aroostook War, Canadian officials in New Brunswick arrested some Americans in the disputed areas and the U.S. State of Maine called out its militia, which proceeded to seize parts of the territory. Along with the lingering Oregon Question, the Aroostook War highlighted the need for a peaceful compromise on the border between the United States and Canada. That peaceful compromise would come from the Webster-Ashburton Treaty of 1842. The Webster-Ashburton Treaty From 1841 to 1843, during his first term as Secretary of State under President John Tyler, Daniel Webster faced several thorny foreign policy issues involving Great Britain. These included the Canadian border dispute, the involvement of American citizens in the Canadian rebellion of 1837 and the abolition of international slave trade. On April 4, 1842, Secretary of State Webster sat down with British diplomat Lord Ashburton in Washington, D.C., both men intent on working things out peacefully. Webster and Ashburton started by reaching an agreement on the boundary between the United States and Canada. The Webster–Ashburton Treaty re-established the border between Lake Superior and the Lake of the Woods, as originally defined in the Treaty of Paris in 1783, and confirmed the location of the border in the western frontier as running along the 49th parallel up to the Rocky Mountains, as defined in the Treaty of 1818. Webster and Ashburton also agreed that the U.S. and Canada would share the commercial use of the Great Lakes. The Oregon Question, however, remained unresolved until June 15, 1846, when the U.S. and Canada averted a potential war by agreeing to the Oregon Treaty. The Alexander McLeod Affair Shortly after the end of the Canadian Rebellion of 1837, several Canadian participants fled to the United States. Along with some American adventurers, the group occupied a Canadian-owned island in the Niagara River and employed a U.S. ship, the Caroline; to bring them supplies. Canadian troops boarded the Caroline in a New York harbor, seized her cargo, killed one crewman in the process, and then allowed the empty ship to drift over Niagara Falls. A few weeks later, a Canadian citizen named Alexander McLeod crossed the border into New York where he bragged that he had helped seize the Caroline and had, in fact, killed the crewman. American police arrested McLeod. The British government claimed that McLeod had acted under the command of British forces and should be released to their custody. The British warned that if the U.S. executed McLeod, they would declare war. While the U.S. government agreed that McLeod should not face trial for actions he had committed while under orders of the British Government, it lacked the legal authority to force the State of New York to release him to British authorities. New York refused to release McLeod and tried him. Even though McLeod was acquitted, hard feelings remained. As a result of the McLeod incident, the Webster-Ashburton Treaty agreed on principles of international law allowing for the exchange, or â€Å"extradition† of criminals. International Slave Trade While Secretary Webster and Lord Ashburton both agreed that international slave trade on the high seas should be banned, Webster refused to Ashburton’s demands that the British be allowed to inspect U.S. ships suspected of carrying slaves. Instead, he agreed that the U.S. would station warships off the coast of Africa to search suspected slave ships flying the American flag. While this agreement became part of the Webster–Ashburton Treaty, the U.S. failed to vigorously enforce its slave ship inspections until the Civil War began in 1861. The Slave Ship ‘Creole’ Affair Though it was not specifically mentioned in the treaty, Webster-Ashburton also brought a settlement to the slave trade-related case of the Creole. In November 1841, the U.S. slave ship Creole was sailing from Richmond, Virginia, to New Orleans with 135 slaves on board. Along the way, 128 of the slaves escaped their chains and took over the ship killing one of the white slave traders. As commanded by the slaves, the Creole sailed to Nassau in the Bahamas where the slaves were set free. The British government paid the United States $110,330 because under international law at the time officials in the Bahamas did not have the authority to free the slaves. Also outside the Webster-Ashburton treaty, the British government agreed to end the impressment of American sailors.

Why Do College Students Procrastinate Essay Example | Topics and Well Written Essays - 1000 words

Why Do College Students Procrastinate - Essay Example This paper will take a look into the non-technological reasons that college students often fall prey to and cause them to procrastinate. Procrastination is an activity that is most seen in the undergraduate level of college students. Some of the reasons that professionals have found to cause procrastination include lack of motivation, deficiencies in self-regulation, external locus of control, perfectionism, trait and state anxiety, fear of failure, low self-efficacy, and low self-confidence (Welmer, Maryellen, PhD. â€Å"Why Students Procrastinate and What You Can Do About It†). Since these reasons have been identified as the most common reasons for procrastination, psychological studies have been done in order to identify the extent that these reasons cover procrastination. Known in the psychological community as the â€Å"avoidant coping styles†, 374 undergraduate students explained that their tendency to neglect school work causes them anxiety that they refuse to de al with. (qtd. in Glenn). Therefore procrastination can be seem more as a coping mechanism for the students who lack ample adjustment abilities when it comes to their college classes. These avoidant lifestyles then translate into late term papers and other class requirements. Although not a trivial problem, it is not considered a very serious problem in most circles. But that is not to say that professors ignore these problems when it arises in their class. In reference to this problem, Dr. Joseph Ferrari, associate professor of psychology at De Paul University in Chicago and Dr. Timothy Pychyl, associate professor of psychology at Carleton University in Ottawa, Canada, (Lenker, Caitlin & MacAndrew, Dan â€Å"The Procrastination Epidemic: An Investigative Report†) report that; â€Å"... Twenty percent of people identify themselves as chronic procrastinators.† These people view procrastination as the result of their exra curricular activities that, as mentioned earlier, distract them from completing their college duties. However, some of them also indicated that they tend to procrastinate simply because they wish to have more time to sleep (Lenker, Caitlin and MacAndrew, Dan â€Å"The Procrastination Epidemic: An Investigative Report†). Undergraduates come up with the most creative reasons for procrastinating their way through a semester of college. Whatever their reasons, the truth is that the most important reason they tend to procrastinate is sheer laziness. What these students do not realize is that the procrastination causes stress in their lives and causes a number of negative outcomes for them during their academic career (Todd, Daniel â€Å"Overcoming Procrastination†). We have all been through the college adjustment phase at least once in our lives. While some end up adjusting and getting on quite with their academic careers, the others who allow procrastination to take over their lives end up dropping out of college altoget her. However, procrastination should not be associated merely with undergraduate slackers and underperformers. There are also some procrastinators who are excellent academic students. But they prefer to slack off and procrastinate because of the sense of accomplishment and the rush of having beaten a deadline when it comes to the submission of their class requirements (Lenker, Caitlin & MacAndrew, Dan â€Å"The Procrastination Epidemic: An Investigative Report†). Students such as Paul Rakszwaski say that the rush one gets from completing class requirements before a deadline cannot be beaten. He relates that (qtd. in Lenker & MacAndrew); Procrastinating is really great! I tend to work better when I have a very pressing deadline

Why Does the World Ignore Africa Essay Example | Topics and Well Written Essays - 2000 words

Why Does the World Ignore Africa - Essay Example Despite the abundance in Africa's natural resources it is still one of the world's poorest and most underdeveloped continents. This economy is often the reason for a number of deadly conflicts, guerilla warfare and genocides within different African states: the Darfur conflict. Human rights are also a cause of major cause as they are brutally violated in states like Zimbabwe and Sierra Leone. Basic amenities like healthcare are also severely lacking with deadly diseases and viruses like HIV/AIDS on the rise. With high levels of illiteracy, African states are unable to emerge from their developing status to provide any sort of contribution to the creation of an industrial or service sector. Poverty, illiteracy, malnutrition and inadequate water supply and sanitation affect the African population. The result is that the situation is severe enough for the last 25 ranks in the United Nations Human Development Report to be African states (Reuters). The reasons given for Africa's backwards condition are diverse and complicated. While countries like the United States swoop in to prevent and curb the spread of AIDS in Africa, little is done for the conflicts ranging in the African states. The civil wars are ignored because the world sees them as wars between the Africans to seize and exploit human rights. Tragedies like the Rwandan genocide were shown by the Western media as just another incident of tribal violence in Africa (Heleta 2009). The weapons used to kill the victims were the most simple and brutal available: men, women and children were hacked to death with simple machetes. The death of nearly a million Tutsis and moderate Hutus by the brutal extremists in Rwanda created not a stir of sympathy or assistance. Instead, the UN Security Council was pressurized by its major components: United States and Britain to cut down the number of UN troops in the region from 2500 to 270, right in the midst of the genocide. The French were no less severe as they were held responsible for training the Hutu troops that attacked the Tutsis, all in the name of retaining their French influence in the region. History today sees Ramada as one of the biggest UN failures not only because of its inability to curb the violence but also because while it drew out troops from Rwanda it increased the numbers being sent to Bosnia and Herzegovina. On a trip to Rwanda in 1998 Clinton did apologize stating "We in the United States and the world community did not do as much as we could have and should have done to try to limit what occurred in Rwanda in 1994" (The Radford Reviews). The question arising is that why did the world not do anything Many claim this to be a move to protect the white man while ignoring the black one. Western governments' were said to be aware of this genocide and yet it did nothing to intervene. So after Rwanda's atrocities why did the developed world not prevent the tragedy of Darfur 300,000 people were killed in this region and no action was taken by any government to intervene. The Darfur Daily News complains and rightly so that the United Nations has been created to prevent such atrocities and has been unable to fulfill its responsibilities (2009). So maybe all the accusations placed on the world for favoring a certain race or ignoring the problems of another country is well-founded in the lack of interest shown for Rwanda and Darfur. It has already been mentioned that Africa has

Urban Planning - General Plan Anaylsis Research Paper - 1

Urban Planning - General Plan Anaylsis - Research Paper Example These people come from all over the world and are joined together in the work place thus making the work place the most culturally diverse institution followed by schools. In a typical work place it is obvious and somewhat normal to find an African, an Arab, a European, a Buddhist, a Christian or a Hindu and many others. Cultural diversity has become the norm of the contemporary society such that lack of it is considered weird and it is highly encouraged since it is a way of learning. Indeed there is lack of understanding of cultural diversity in various places. These places include at home, workplace, and in public. For example at the work place certain people because of their cultures do not condone certain behaviors while others are okay with them. In a case of bowing down while speaking to your boss or employer is considered respectful by the Asian community; this is the opposite in the American culture. In public the Arabic community never allows their women to dress in short and provocative dressing in public and insists on the traditional dress code yet many cultures allow women to put whatever they want. At home in an African setting a child is not allowed to talk back at adults even if they are wrong but some cultures like the American culture encourage children to express themselves especially if they are right or feel exploited or misunderstood. In order for people to get along well in workplace and be productive there is a need for understanding the concept of cultural diversity. This calls for training of cultural diversity in the work place. Different resources and training provides for workplaces to better understand cultural diversity. These resources include language: non English speaking workers can be taught English by the natives and fluent L2 speakers talking to them in English and correcting them when they make mistakes(Kim, &Mattila, 2011). Secondly, the employers can organize small weekend

Differences between Chimpanzees and Human Essay Example | Topics and Well Written Essays - 500 words - 1

Differences between Chimpanzees and Human - Essay Example Chimpanzees make friends and strengthen by mentoring each other. Researchers state that chimpanzees shave an estimate of 50 close friends and links compared to those of human being that is estimated to be around 150 and 200 (Dale, 26). The human anatomy has a skin that has limited areas that are covered in hair, in a chimpanzee, all parts of the body other than the face is covered in hair. The skull of a human brain is sustained by a vertebral column while the skull of a chimpanzee dangles forward from the vertebral column. Human beings walk in an upright manner that is enabled by the legs that are stronger than legs, feet that are arched and the capability to straighten the knees that enabling walking, on the other side, the chimpanzees walk on four legs since they have longer arms and knees that are bent. The social life of chimpanzees is largely based on survival while that of human beings s based on needs. Human beings show advanced forms of communication whereas chimpanzees use sounds and gestures that are only known to them. In this film, the social behaviors of humans surprised me, especially the fact that their social closeness is based on survival. Unlike in other animals such as the lion, there is no territory for the strongest; the chimpanzees live as one big happy family. The other thing that I found impressive is their ways of displaying affection, love, and kindness. They often play with each other, cuddle and hug each other. The adult chimpanzees take care of the young ones by ensuring that they get food and that they are safe from external threats and risk. Finally, I did not realize that chimpanzee s mourn for the sickness or loss of one of them, they are very compassionate (Dale, 34).

Learning Principles in Video Games Essay Example | Topics and Well Written Essays - 750 words

Learning Principles in Video Games - Essay Example Presently the â€Å"Play- station† has revolutionized gaming as it is fun, trendy, at times violent and at most times intelligent and kindles curiosity. It appeals to all age groups because it includes sped, accuracy with a filmic production values and background. Game Chosen – â€Å"Democracy†: Democracy is a highly educational game. It featured as the best Sim Game of the Year in 2005. It is related to politics where the player finds himself as the President or the Prime Minister of a country. â€Å"Democracy†, lets you find out how you would fare as a leader of a developed country such as The United States of America, France, Germany or Canada. The game allows you to take charge and manage your country’s finances, policies, internal affairs and security. Principles of Democracy: The most important principle of any video game is its multi media form of entertainment involving a unique synthesis of 3D art, CG effects, architecture, dramatic performance, music, sound effects, story telling, artificial intelligence and most importantly inter- activity. The basic principles of this particular game, is to educate a person on how to cope with a situation using good leadership tactics. The player is very often placed in the middle of a dilemma or a crisis where he has to use his skill and intelligence to get out of it. The most difficult aspect faced by the player is in finding the correct balance between finances, taxation and legislation to ensure the country doesn’t go into bankruptcy.

Is the Chinese Currency Undervalued Research Paper

Is the Chinese Currency Undervalued - Research Paper Example Essentially, China enjoys preference as an import destination because its products are cheaper on account of the low value of the yuan. The US loses to China in terms of production and employment especially in industries such as textile, apparel and furniture (Carbaugh, 2012, p. 456). Moreover, concerns are also raised on the impact of the yuans low valuation in relation to the US dollar. In the event of trade where a Chinese exporter sells a product to an American trading partner, he receives the payment in dollar, which is then converted to the yuan. This development leads to the appreciation of the Chinese currency because the demand for it increases. It also means that the supply of the US dollar increases, leading to its depreciation, triggering a series of effects that automatically induces the Chinese government to intervene. This paper will address the issue of whether Chinas currency is, indeed, undervalued. China maintains a fixed exchange rate policy relative to the US dollar as opposed to the convention in most of its trading partners, which follow flexible exchange rate policies. The flexible system allows market forces to determine the value of the currency. China intervenes on its currency exchange on a daily basis. There were recent Chinese declarations that indicate willingness for a more flexible exchange rate policy. In 2010, for instance, US President Barack Obama lauded the Chinese government for its "decision to increase the flexibility of its exchange rate" and promptly stated that it "is a constructive step that can help safeguard the recovery and contribute to a more balanced global economy" (Wei & Bull, 2010 ). The indicated shift in Chinese currency policy is tantamount to an admission that a fixed currency is an unfair practice and that it allows the government to control currency in order to ensure its industries better competitiveness in the international market. Th e International Monetary Fund, used to through Article IV

Learning Principles in Video Games Essay Example | Topics and Well Written Essays - 750 words

Learning Principles in Video Games - Essay Example Presently the â€Å"Play- station† has revolutionized gaming as it is fun, trendy, at times violent and at most times intelligent and kindles curiosity. It appeals to all age groups because it includes sped, accuracy with a filmic production values and background. Game Chosen – â€Å"Democracy†: Democracy is a highly educational game. It featured as the best Sim Game of the Year in 2005. It is related to politics where the player finds himself as the President or the Prime Minister of a country. â€Å"Democracy†, lets you find out how you would fare as a leader of a developed country such as The United States of America, France, Germany or Canada. The game allows you to take charge and manage your country’s finances, policies, internal affairs and security. Principles of Democracy: The most important principle of any video game is its multi media form of entertainment involving a unique synthesis of 3D art, CG effects, architecture, dramatic performance, music, sound effects, story telling, artificial intelligence and most importantly inter- activity. The basic principles of this particular game, is to educate a person on how to cope with a situation using good leadership tactics. The player is very often placed in the middle of a dilemma or a crisis where he has to use his skill and intelligence to get out of it. The most difficult aspect faced by the player is in finding the correct balance between finances, taxation and legislation to ensure the country doesn’t go into bankruptcy.

Differences Between Us and Russian Business Styles Essay Example for Free

Differences Between Us and Russian Business Styles Essay Everyone knows that the key to effective communication is knowledge. And cross-cultural communication is not an exception to the rule. Quite the contrary we have to know not only the basic data about our foreign partner, but also we ought to be acquainted with numerous rules and standards of behavior established in his or her country. To negotiate with our partner we should possess both the minimum personal information about him or her and the maximum information about his or her country. In this essay I’d like to examine differences and common points in styles, traditions and etiquette of the US and Russian negotiations. I believe that present relations between the United States and Russia are quite good. The two countries still have differences, but they increasingly work together on a wide range of political, economic, cultural issues. Despite the fact that we can still destroy each other with our nuclear weapons, our businessmen and entrepreneurs work very closely, and Russian-American enterprises and firms develop with increased speed nowadays. Naturally I reckon it makes no sense to have all those warheads. The Cold War is over, and the best thing our countries can do is to be reconciled and to get along well with each other. And business partnership is one of the factors to establish friendly bilateral relations in all aspects of cooperation. However, sometimes it is very difficult to build relationships with people of different cultures, mentalities and customs. And this point concerns both our peoples too, because the Russians utterly differ from the Americans. In fact I consider that actually we also have much in common. So further in this essay I’m going to compare our countries’ negotiation styles and traditions, and to define how much differences we have and how much we have in common. In the first place I want to compare appearance of business circles in Russia and the USA. Both Russian men and women leading the negotiations usually wear conservative dark, often pinstriped, and well-tailored clothes along with good dress shoes. A Russian man is not supposed to take off his jacket during the negotiations, while a businesswoman is more welcomed to be dressed in a pencil skirt than in pants. However on some shirtsleeve meetings Russian people of business prefer to look more casually, in such cases they untie their ties, take off their jackets and can choose suits of more light classic colors, such as gray or camel. Similarly American business people wear conservative suits and ties of dark colors. But women  are also allowed to put on not only classic skirts and dresses, but also pants. In rural areas American people of business can wear their suits even without jackets and ties. Both Russian and American businesswomen are not supposed to wear jeans even on casual occasions. All in all negotiators of both our countries have an utterly conservative look, avoid vivid colors of fabrics and gaudy accessories. In the second place it’s necessary to compare the ways of behavior of Russian and American negoti ators. Be ready to that your counterpart from Russia will not be in time. It is quite appropriate in this country, so do not wait any excuses. What is more is that the higher is the rank of your colleague in the company the more probability he or she will be late for much time. On the contrary it is inappropriate and very offensive for your counterpart in the USA to be late, as every businessperson in this country follows the rule â€Å"time is money†. Gift giving in the USA is discouraged by many firms and companies, because it can be considered as a bribe. A gracious note will be enough for your partner. In contrast of the USA gift giving in Russia goes without saying. The fact is that it is extremely difficult and even impossible to do business in Russia without help from local authorities, thus a pretty penny, a cognac bottle, a chocolate box, a bouquet of flowers or other items can help you by doing business in Russia. It is necessary to take into account that negotiations with Russians often can be unsystematic, as negotiators in Russia can focus on several issues simultaneously. Moreover, the Russians are very emotional, so tantrums and walkouts can occur during the negotiations. Although the Americans are quite emotional too, the negotiations with them are more ordered, as they prefer focusing only on the one issue. During their negotiations Russian businesspeople can make some pauses, while the Americans seem to fill the silent periods and do most of the talking. The Americans are individualistic aggressive self-reliant businessmen who do not care for cultural customs of other countries and very often just neglect them; they have a greater level of tolerance for a variety of ideas, thoughts, and beliefs within a business team. On the contrary people of Russian business most often resort to collective thinking and take collective decisions. However, there is a great hierarchy within the structure of any company, and the subordinates must respect the chain of command and do not offer any ideas their chiefs do not want to take. The US  businesspeople are really initiative and active in contrast with negotiators from Russia who very often bide their time, demonstrating their well-known patience. Russia is renowned for its hostility, so it will be a serious breach of etiquette, if you refuse to take a drink or to have a toast. In the third place I compare the gestures the Americans and Russians have. Both in Russia and the USA you greet your colleague by a firm and lasting a few seconds handshake, but in Russia this handshake should be a little bit firmer. Also shaking hands with someone in Russia be sure that you have taken off your gloves, as it is considered rude not to. Keep good eye contact during your handshake. In the USA the counterparts who are good friends can briefly embrace, though in Russia it is not appropriate. A smile is a sign of friendliness for the US businessmen, while Russian people of business prefer to maintain gravity during the negotiations and do not smile at every occasion. In Russia it is extremely inappropriate to show soles of your boots, as they are considered to be dirty, while in the USA they can put their legs on the table. To laugh and to talk too loudly is regarded as bad manners in Russia. Just quite the reverse it is regarded as a sign of sincerity of a person in the USA. To summarize everything that has been written above, I want to stress the fact that actually both our peoples, including negotiators, do have too many differences. They have a great heap of differences in all aspects, but nevertheless I assume they have one very important common thing: both the US and Russian strive to maintain economic links and friendly relations with each other. To achieve success, business organizations sand negotiators should follow the culture of every particular country. It can be quite a problem for American and Russian people of business, because they do not pay much attention to cultures of other nations. It is quite a bad trait business circles in these countries have. Without understanding culture of a country in which organization want to do business, the organization cannot achieve success because if they don’t know the norms, values, beliefs and attitude of customers and employees then they cannot run their business successfully.

The Comprehensive And Flat Tax System Economics Essay

The Comprehensive And Flat Tax System Economics Essay The comprehensive income tax system in its ideal form enjoys a good reputation due to the structure which is based on the ability to pay principle. In general this principle points out that taxpayers with the same low level of income are taxed at the same rate and the ones with higher income are taxed heavier. 4 What makes this taxation system even more attractive to countries is that due to the equalization of capital and labour income, there is no interest in income shifting. This would be a so called tax arbitrage profit. That means it is more profitable to transform labour income into capital income and pay less taxes due to the different tax burden between labour and capital income. 4 2.1.2 Disadvantages of the comprehensive tax system 4 2.2 Flat Tax 5 2.2.1 Advantages of the flat tax system 5 2.2.2 Disadvantage of the flat tax system 5 Introduction In this Paper I will discuss the so called dual income tax. This system is considered to be one of the most auspicious taxation alternatives to existing taxation systems. This paper is build up in three big chapters. Firstly I will describe the environment of the actual taxation systems. On the one hand there is the system which is used in almost all European countries, the so called comprehensive personal income tax. And on the other hand the flat tax system, which can be found in the Este-European countries. Secondly I will point out more accurately the development of the Dual income tax system with its mayor advantages and disadvantages. Finally I will draw my personal conclusion to the dual income taxation system, its possibilities and future evolution. The major objectives of the taxation system in a country are clearly to earn as much tax affordable to obtain a solid and running state. This aim is collateral with the idea that everybody pays the amount of taxes one has to pay according to the ability to pay principle. Therefore leave as little as possible chances to cheat. Aligned with this aim the system should have two additional targets, fairness and simplicity. Fairness as a basis requires a system to be fair in the way that people with same income should be taxed in the same way. Simplicity should make taxpaying as easy and efficient as possible. This means in an ideal world there would be no exceptions or special tax treatments. Through globalization, easier and faster communication, many people start to find more and more possibilities to optimize their tax expenditures. This, for example is possible by investing in foreign countries causing harm to the own. As a consequence of missing tax income and loosing the possibility to keep up the states standards, a change in form of a reform is unavoidable. There are as many possibilities as there are countries on earth to reform a taxation system, by raising / lowering taxes or changing the whole system to become more attractive again. I will now present 3 exemplary systems. The comprehensive tax system The comprehensive income tax system also known by other synonyms as global income tax, unitary income tax or synthetic income tax is the most used taxation system in western European countries. It has got its name due to the fact that all income types are seen as a one and therefore are added together and taxed as one whole income. In Germany it was installed in the late 1950, and since then has been subjected of many changes from its original form. It was seen as the ideal tax system in Europe because in its original form it could align fully with the ability to pay principle and to both tasks of simplicity and fairness. This method is composed as a system which adds together all the taxpayers income (from labor, capital, rent and business) in a single measure and taxes it with a single progressive tax. Labour income is usually defined as income earned from activities as an employed individual. Capital income can take a variety of forms such as dividends, interests, income from real estate and to add further complications capital income is not always from a single organization, but can come from pension funds, life insurance companies, corporations, banks etc. Business income is income earned out of entrepreneurial activities. Normally the minimum subsistence level remains tax free. Income surpassing this minimum level is typically taxed on a progressive scale. For example in Germany it starts with a tax rate of 15% and ends up as high as 50%. Losses of one income type can be offset with gains from other sources. One tax rate will then be applied on the taxpayers total income (Synthetic taxation system). The idea behind the comprehensive tax scale is the assumption that someone with higher income is able not only in absolute but also in relative numbers to pay a higher share of his earnings to the government. This is by the majority of the most western cultures felt as a fair distribution of the tax burden also called tax fairness. This is the reason why there is a progressive tax table lying behind this structure. 2.1.1 Advantages of the comprehensive tax system The comprehensive income tax system in its ideal form enjoys a good reputation due to the structure which is based on the ability to pay principle. In general this principle points out that taxpayers with the same low level of income are taxed at the same rate and the ones with higher income are taxed heavier. What makes this taxation system even more attractive to countries is that due to the equalization of capital and labour income, there is no interest in income shifting. This would be a so called tax arbitrage profit. That means it is more profitable to transform labour income into capital income and pay less taxes due to the different tax burden between labour and capital income. 2.1.2 Disadvantages of the comprehensive tax system Although this taxation system seems to be clear and easy, when installed and worked with there are always specialties and exceptions. These treatments were implemented during many years and destroyed the purity of the comprehensive system. The special treatments came along with a high amount of administrative costs and a loss of the simplicity. The possibility of the capital income to become negative and be cleared with the labour income is just one example. This even can be seen in the tax declaration. Hardly anybody is capable to hand in a correct tax declaration without concerning a tax accountant. All countries with the comprehensive taxation system implied special tax treatment for a particular type of income (e.g. pensions, capital gains or lottery wins) to grant a tax relieve. But there is no systematic reason that for example lottery wins stay completely income tax free in Germany. Theoretically the State should levy taxes to generate income for funding its public tasks, as production public goods (eg. Schools, streets). It should not use the taxation system to channel the spending and investment behaviour of its citizens and tax payers. By doing so the systematic foundation, the justification and the acceptance of the comprehensive taxation system gets lost. The maximum rate should in no case surpass the 50% level because it is perceived as unfair from the tax payers when more than half of the money earned has to be transferred to the government. Some decades ago Sweden had a maximum tax rate of 90% with the consequence that people had no incentive anymore to generate income and tried to transfer their income stream to foreign countries. This effect is described as a so called Laffer curve. (It is used to illustrate the concept of  Taxable Income Elasticity  (that  taxable income  will change in response to changes in the rate of taxation). The curve is constructed by  thought experiment. First, the amount of tax revenue raised at the extreme tax rates of 0% and 100% is considered. It is clear that a 0% tax rate raises no revenue, but the Laffer curve hypothesis is that a 100% tax rate will also generate no revenue because at such a rate there is no longer any incentive for a rational taxpayer to earn any income, thus the revenue raised will be 100% of nothing. If both a 0% rate and 100% rate of taxation generate no revenue, it follows that  there must exist  a rate in between where tax revenue would be a maximu m. The Laffer curve is typically represented as a stylized graph which starts at 0% tax, zero revenue, rises to a maximum rate of revenue raised at an intermediate rate of taxation and then falls again to zero revenue at a 100% tax rate. One potential result of the Laffer curve is that increasing tax rates beyond a certain point will become counterproductive for raising further tax revenue because of diminishing returns.) 2.2 Flat Tax An alternative to the just described global tax system is the so called flat tax system. Herewith a flat proportional taxation for all net income types, capital, labour and other income is installed. This taxation system does not consider the taxpayers ability to pay taxes but sets a flat level for all income types. Some east European countries (Russia and Slovakia) have installed this taxation system. Russia replaced its progressive taxation system with a single flat tax rate of 13%. (Under a pure flat tax without deductions, companies could simply, every period, make a single payment to the government covering the flat tax liabilities of their employees and the taxes owed on their business income.  For example, suppose that in a given year, ACME earns a profit of 3 million, pays 2 million in salaries, and spends an added 1 million on other expenses the IRS deems to be taxable income, such as stock options, bonuses, and certain executive privileges. Given a flat rate of 15%, ACME would then owe the IRS (3M + 2M + 1M) x0.15 = 900,000. This payment would, in one fell swoop, settle the tax liabilities of ACMEs employees as well as taxes it owed by being a firm. Most employees throughout the economy would never need to interact with the revenue authorities, as all tax owed on wages, interest, dividends, royalties, etc. would be withheld at the source.) 2.2.1 Advantages of the flat tax system Aim of this taxation method is to gain a very simplified and transparent Tax system. Those who perceive the comprehensive taxation system with its progressive effects as unfair often are in favor of a flat tax system and claim it to be fairer to apply the same tax rate to all income sources and amounts. Because there is only one tax rate for all income, the administration costs are definitely lower and there is a balance between lower tax and lower cost. Additionally every taxpayer can easily calculate his taxes due which are usually not the case in the very complex progressive taxation system. After Russia installed the flat tax the real revenues from its Personal Income Tax rose by 25.2%, 24.6% and 15.2% in the first three years. 2.2.2 Disadvantage of the flat tax system Despite all the Pro arguments the problem of the flat taxation system is that hardly any country could keep it as a fully flat income tax system due to too many special tax treatments. Because everybody has to pay the same percentage of his total income the ability of pay performance is not considered or minded. This is the biggest contra argument of the flat tax system. It only seems to be a fair system but leaves only a small to no gap for a fair sharing of the tax burden. For many people it is not convincing why rich people should only pay as much as the poorer. And therefore it can hardly survive. In Addition to fairness another adverse point is the fact of the pure flat tax system that the government loses its power to steer the investing behavior. So if it would be of interest to support the private pension reserves, a deduction of capital income taxes on these payments is not possible. The Dual Income Tax Development of the Dual Income Tax (DIT) system The Dual Income Tax (DIT) is a combination of both of the recent presented tax systems. It is not a plain comprehensive system with a single progressive tax development or a flat tax with only a proportional tax, but a combination of both. It attempts to tax the personal capital income at a uniform (low) proportional tax while maintaining a (higher) progressive rate on the labour income. This taxation system was first introduced in Denmark 1987, other northern countries as Finland, Norway or Sweden followed. Until today the Norwegian system is seen as the most experienced one and is seen as very respected for the consistency with which it was implemented. Until today the system as such had to be subject to changes. Germany introduced the dual income tax system in 2009. Income was taxed according to the global tax system with the progressive taxation method whereas capital income was taxed deducted at source at a rate of 25 %, without exception. A unique aspect of the dual income tax system is the problem of how to distinguish labour from cpital income when the two are mixed together. A typical example is the business man who provides labour and capital with one business. These types of business are tempted to declare their gains of labour as capital income to avoid the higher progressive tax. The Finnish Government countered this problem with a division of dividends paid by unlisted companies into two components. Each half is then treated as either labour or capital income. Advantages of the Dual Income Tax system A country with lower capital income taxation becomes more attractive to foreign investors with a higher local capital income tax. This also has a positive effect on the attractivity of corporate investments. The further positive impact on the economic development is obvious. The generation of capital income tax by collecting it at its source, creates a higher possibility of tax payment in comparison to individual tax declaration. The incentive for capital exports and tax avoidance is reduced by a lower tax rate on capital income. It also diminishes the risk of tax evasion. Neutrality or simplicity means an equal treatment of capital income tax without personalized deductions or any other special handling. The main tax income which is raised for public finance can be brought up alone by the labour income tax. Disadvantages of the Dual Income Tax system Compared to the comprehensive taxation system, the dual income tax system has left the tax arbitrage is theory open. This is the (income shifting between higher-taxed labour income and lower-taxed capital income) to gain the difference between these two tax rates. Nevertheless it can reduce the incentives of capital exports to cheaper capital income neighbor countries. A common mentioned disadvantage of the dual income tax system it the so called problem of the double taxation. This taxation problem does not only exist in this taxation system but is characteristic for this system. Double taxations is a  taxation  principle  referring to income taxes that are paid twice on the same source of earned income. The problem herewith is the question when and how the best way is to tax capital income. The current scheme taxes the first time when earned as labour income. The taxpayer now has got two options, one would be to consume directly and have no further problems. In times of shrinking pension accounts many people prefer to save the money in forms of capital investment eg. shares, bondsà ¢Ã¢â€š ¬Ã‚ ¦ The real dual taxation problem now appears when these capital investments start to pay their interests or dividends. The argument behind this contra argument is that the capital to buy a investment was already taxed. 3.4 The dual income tax system in Germany and its impact In this section I will outline the general impact of the dual income tax system for Germany. In 2009 Germany installed the dual income tax system, keeping its progressive tax for labour income and changing its capital income to a flat taxation rate of 25%. The aim of this change from the comprehensive to the dual income tax system was diverse. First of all the German state wanted to stop the emigration of capital income to abroad countries. By implementing the 25% capital income tax Germany became more attractive to investors from foreign countries like Switzerland due to their higher taxation rate of 35%. As an additional positive effect Germany could hold its own capital income taxes in the country. If Germany would have kept it this way, a major relief of administration on the governmental and in the private sector would have been seen. The taxation on capital income would have been done directly as a deduction at source by the capital organization like banks or pension organizati on, as a standard anonymous fee. This as consequents would have meant a higher and more continuous reliable income flow and a real established flat tax for the capital income tax. But this was not the case, due to a minority, the people whose income tax is below the minimum subsistence level. These people claimed that the taxation of capital income at a rate of 25 % compared to their taxation level from the comprehensive taxation system which is lower than 25 % is unfair and not feasible. This is why the German model of the dual income taxation system could not be installed in its pure way, but with a major amount of adjustments. To give people living at the minimum subsistence level a chance to be taxed by their correct tax rate the capital income tax from banks had to be change from anonymous to personalized. On the one hand this meant a huge effort for banks to change their standard fee to a personalized fee tracing every capital movement on bank accounts. And on the other hand the anticipated administration reduction was not fulfilled. Taxpayers below the minimum subsistence level still have to create a tax declaration with a special request form. The problem with one special treatment is that it never comes alone, and so it is the same in Germany. As one of the few countries left which still has got the church tax as a fixed component of the tax system, the simple neglection as it is foreseen in the flat tax system for capital income was not possible, has to keep the church tax specialties in mind. The church fee in Germany is even dependant the federal state you life in and can vary between 8 9 %. In the old comprehensive system it was an easy task to retain the church taxes, due to the fact that this tax was retained as one tax from the hole income. With the new dual income tax system the labour income part of the church taxation is treated in the same way, by deduction of the entrepreneur. But to keep the principle of being a fair state, of course the capital income part of the church tax hast do be discharged as well. In principle this doesnt seem to be that big of a task but as the capital income is deduced by a capital company as banks even more information exchange is necessary. An aligned problem with the further information exchange is the question if a, lets stay with this example, bank should have the right or need to know ones religious orientation. As a diverse and social alert state Germany added another special treatment to the capital income taxation system. Church tax payers who have capital income then have two options. These would be on the one hand, provide your bank with you religious orientation who then would have to check each capital income payment on the capital income tax 25 % the 5,5 % solidarity surcharge tax and then depending on the Information the 8 9% church taxes. Or on the other hand declare your taxes through the normal tax declaration and being charged retroactively. Especially here you can see how the gap between fair and simple is a thin line which Is hard to meet. Either a taxation system is held flat and small so special tax treatments like church taxes or the regard of the Taxpayers below the minimum subsistence level are not concerned, or the system is tried to be held fair and a huge amount of administrative costs is installed. Another side effect of the dual income tax system is a well known problem that in general equity in personal businesses should be intensified. With the flat tax for capital income in Germany unfortunately the opposite is achieved. If an business owner gives a loan to his own company, his interest incomes are taxed according to the normal progressive tax rate (up to 50%). Giving the money to the bank instead of his own company allows him to make use of the favour of the flat tax rate. This lead to an unforeseen out pulls of money of personal businesses and reinvesting it in the capital market. Here again the question can be asked, which aim is the dual income taxation system following? If the main aim was to ensure a larger capital spend in the local market then the aim was fulfilled, but if a long term effect as supporting the increase of equity in private businesses was targeted then a clearly miss must be admitted. Anyhow the change to the dual income tax system for people with income greater than the minimum subsistence level presented a pleasant relief. As the capital amount of exemption in Germany is currently at 801 euros any capital income higher than 800 euros (20000 euros at an interest rate of 4 %) and a labour income tax higher than 25 % can make a noticeable saving. The problem in the Germany state is that it always tries to care for everybody, this is why a simplified system is hard or even impossible to install in Germany. Conclusion Because the fiscal functionality is not a static system there is in my opinion hardly any tax system which can last all too long. This is also the reason way a change in the German taxation system was needed badly. In my opinion the dual income tax system as it is thought of, in its original form without any special treatments is a very attractive and a realizable taxation system. With its aim to simplify the capital taxation by installing a flat tax which is deducted at the source is a major relief to administrative effort. As a critical discussion Point concerning the dual income tax system, is my question: can a taxation system be seen as fair if a person who owns an X amount of Euros (which is enough for him to live from the interests) should be allowed life a nice and easy life and only having to pay a low capital income Tax. on The contrary the taxpayer working 330 days paying the higher labour tax rate according to a comprehensive tax system? To illustrate this a little more clearly lets make a simple example with numbers. In the one hand we have the rich person with a capital of 5 million Euros who, with a interst rate of 4 %, has got a capital gain of 200.000 Euros. As this is seen as capital income it is only taxed at a low rate of 25 % so, the rich person can keep net 150.000 à ¢Ã¢â‚¬Å¡Ã‚ ¬. He can keep his life standard without working and exaggerated be on holiday the whole year. On the other Hand the person who works hard and has got a labour income of 200.000 Euros, hast to pay the top ta x rate of 50% and can only use the remaining 100.000 Euros. Summary Due to new European taxation systems many countries changed their view on taxation and had no other opportunity than to reform their own system. The dual income tax system, as a so called Scheduler Taxation System, because it has different schedules for the different income types originates from two different taxation models, these are a comprehensive, and flat tax taxation methods. The Main aims of the DIT system is the separation of capital and labour income. The dual income tax system underlays a proportional tax rate on all net income (e.g. Capital, interests, dividends, business income, income from real estate) and a progressive tax rate on labour income. With this background I took a look at the previous described Tax systems. Conclusions of the A major problem of the dual income tax in Germany is the sense of unfairness that is implemented by the general application of this tool. This lead to possible individual tax deductions. A general capital income tax, that is collected right where it is generated from the bank and is discharged anonymously is administrated easily. An advantage of a flat tax rate is ideally a simplification of the existing system. In Germany however in order to avoid unequal treatment individual tax deductions are possible. This counterstrikes the hoped effect. Vereinfachungs effect flat tax vereinfachung. A) keine abzà ¼hge b) depot gebà ¼hrenà ¢Ã¢â€š ¬Ã‚ ¦ etc. Æ’Â   wird einfacher aber immer grà ¶ber (ungerecht)Aufantragà ¢Ã¢â€š ¬Ã‚ ¦. Auch die capitalertrà ¤ge.