Essay Compare and Contrast - 704 Words

The power of being a parent is infinite; raising your kids the way you think fit for your children to have the success they need in life to be happy. No one parent is like another, each parent does things in their own way. Telling another culture they are doing the wrong thing by raising their children the way they seem fit is wrong; they have that power. Mothers in general have the biggest influence on a kids’ life, because of the connection they share from birth and on. In the essay â€Å"Why Chinese Mothers are Superior†, Chua is claiming Chinese mothers know best when it comes to raising children to become successful in the work force. Sacrificing being happy as children for being happy as adults. In another essay â€Å"Mother Inferior?†Ã¢â‚¬ ¦show more content†¦For fun Chua lets her kids practice the piano or the violin; she taped violin notes on the television screen. Rosin lets her children take part in school activities which includes school plays (w hich Chua thinks should never be allowed). Rosin’s eldest son was accepted into Carnegie Hall, which is the great crescendo if the Chua family story, but Rosin also tells her other children that they are amazing in other things and makes sure that they feel important. Chua believe that if it is not perfect it is a failure; if their child is coming how with a grade any lower than an A, they are failing in her eyes. Not only they need to get an A in that class but if they do not graduate at the top of their class then it is a disappointment in Chinese mothers’ eyes. All though both of these essays are about the extreme opposites between two different kinds of parenting tactics, they do have similarities or middle grounds. Both parents want the best for their children. They want future success for them; they just have different ways in letting them realize how tough the world really is. One extreme case is the strict parents; she shows that being happy later in life invol ves success in the work force. The other extreme is the success through happiness. She teaches her kids that it is ok to be happy, learning what they are good at and stick to it; learning from mistakes. Even though these parents think the other one is wrong, I believe that it is upShow MoreRelatedCompare and Contrast1441 Words   |  6 PagesThe Compare/ Contrast Essay First, let’s explain compare and contrast: When we compare, we show our readers a subjects similarities. When we contrast, we show our readers a subjects differences. Compare and Contrast essays are learning-process essays. You learn about your subject as you gather and organize information. This type of essay takes a bit of organization, and its this organizational process, this gathering of facts, that helps you learn as you go. You will create lists of qualitiesRead MoreCompare and Contrast1427 Words   |  6 PagesThe Compare/ Contrast Essay First, let’s explain compare and contrast: When we compare, we show our readers a subjects similarities. When we contrast, we show our readers a subjects differences. Compare and Contrast essays are learning-process essays. You learn about your subject as you gather and organize information. This type of essay takes a bit of organization, and its this organizational process, this gathering of facts, that helps you learn as you go. You will create listsRead MoreCompare and Contrast1582 Words   |  7 PagesRunning Head: COMPARE AND CONTRAST Compare and Contrast Self Administered Test Mary Coleman May 12, 2008 PSYU 565 Jeffrey A. Stone, PhD. Chapman University Compare and Contrast Self Administered Test The assignment for this week is to compare and contrast the results from three self administered tests we took in class. The tests I will compare and contrast are the 16 Personality Factors (16PF), the Myers Briggs Type Indicator (MBTI), and the Taylor-Johnson Temperament Analysis (T-JTA)Read MoreCompare-Contrast1087 Words   |  5 PagesCompare-Contrast This paper is on compare-contrast of two advertisements dealing with two beauty products. One will be targeted towards men, while the other will be targeted towards women. The two beauty products advertisements that will be compared and contrast are the Axe Body Spray advertisement (18-19) and the Victoria’s Secret fragrance mist advertisement (Bath and Body Works). Both advertisements use different marketing promotions technique to try to get the attention and win over theirRead Morecompare contrast1165 Words   |  5 Pageshe is more interested in men which leads readers to believe he has homosexual tendencies. After this Emily decides to kill Homer and thus resulting in her keeping his lifeless body in the room upstairs until the day she herself passes. When you compare the two stories they have a very similar tone. Though the locations are different they still connect through the same tone. Phoenix Jackson is on a trail walking to town to buy some medicine for her Grandson, while Miss Emily is locked up in her houseRead MoreCompare Contrast1072 Words   |  5 PagesCompare and Contrast Christopher Smith University of Phoenix COM-170 COMPOSITION AND COMMUNICATION I January 14, 2014 Regina Vega Compare and Contrast Growing up, there are countless young boys, who have the dream of someday being a professional football or baseball player. Going outside and letting the imagination of being on the big stage and making the final pitch to win the World Series or the final Hail Mary throw to win the SuperRead MoreCompare and Contrast778 Words   |  4 PagesCompare and contrast the way Seamus Heaney and at least one other poet describe their childhood experiences. The two poets I am writing about are Seamus Heaney and D H Laurence. The two poems by Seamus Heaney I will be writing about are death of a naturalist and blackberry picking. The poem by D H Laurence I will be writing about is discord in childhood. Death of a naturalist Death of a naturalist is about Seamus Heaney as a child going to this pond where every year he went to collect frogspawnRead MoreCompare and Contrast1122 Words   |  5 PagesCompare and Contrast Essay In today’s society the majority of the crimes are still being committed by people who have possessed a firearm that has been obtained illegally or without proper permits. That being said there has been a strong push for gun control because of the rise of shootings involving a large group of people such as the Columbine massacre, Virginia Tech shooting and latest Aurora movie theater shooting involving people who have purchased firearms legally. Gun control laws in theRead MoreCompare and Contrast2738 Words   |  11 PagesCompare and Contrast Economic Market Systems In differentiating between market structures one has to compare and contrast public goods, private goods, common resources, and natural monopolies. All of these are major factors that need to be considered. Public goods are those goods in which all of society benefit from and are equally shared among everyone within. These types of goods can be consumed simultaneously by several individuals without diminishing the value of consumption to any individualRead MoreCompare and Contrast2751 Words   |  12 PagesCompare and Contrast Economic Market Systems In differentiating between market structures one has to compare and contrast public goods, private goods, common resources, and natural monopolies. All of these are major factors that need to be considered. Public goods are those goods in which all of society benefit from and are equally shared among everyone within. These types of goods can be consumed simultaneously by several individuals without diminishing the value of consumption to any individual

Female Repression of the 19th Century as Seen Thru the Two...

For centuries man has created this patriarchal society in which women have been treated as the lesser entity, having no sense of self-being or worth. These feelings led women to feel repressed in their everyday life. It was in the late nineteenth century when literary writers started to expose this female repression. Guy de Maupassant and Kate Chopin clearly express definitive examples of female repression in their stories, The Necklace and The Story of an Hour. During this time period, women’s role in society was that of a submissive, powerless position. They often relied solely on their husband for direction, allowing the husband to make decisions and take lead no matter what. In the story of The Necklace, Maupassant illustrates these†¦show more content†¦The only thing that women could take ownership of was their beauty. â€Å"She danced with intoxication, with passion, made drunk by pleasure, forgetting all, in the triumph of her beauty, in the glory of her succe ss, in a sort of cloud of happiness composed of all this homage, of all this admiration, of all these awakened desires, and if that sense of complete victory which is so sweet to a woman’s heart† (Maupassant 63). In this passage, Mathilde was basting in her own beauty because it was of her own. During this time many women were forced into marriage, resulting in a great unhappiness. Both Kate Chopin and Guy de Maupassant state this lack of joy that was often experienced everyday by women. â€Å"It was only yesterday she had thought with a shudder that life might be long† (Chopin 68). If was as if Mrs. Mallard was sickened by the idea that her life and the way it was, would continue forever. Maupassant portrays Mathilde’s frustration in her marriage with the frequent use of the word â€Å"suffered† in relationship to her higher class wants and desires. â€Å"She suffered ceaselessly, feeling herself born for all the delicacies and all the luxuries. S he suffered from the poverty of her dwelling, from the wretched look of the walls, from the worn-out chairs, from the ugliness of the curtains† (Maupassant 59). These two stories exemplify the epitome of women’s repression in the male-dominated society of the late nineteenth century by conveying the feelings of

Pediatrics Physical Therapy Associated With Hypotonia

Question: Discuss about the Pediatrics Physical Therapy for Associated With Hypotonia? Answer: Orthoses are specifically applied for decreasing the pronation that remains Associated With Hypotonia upon the postural disability in children who has been diagnosed with Down syndrome (Tamminga et al., 2012). In context to the present case study based on Carlos, various factors need to be evaluated in order to determine whether an orthoses is required for Carlos. As Carlos was diagnosed with Down syndrome, at first, it is very much essential to determine the type of Down syndrome from which he is presently suffering. Down syndrome causes some of the major problems that remain associated with hypotonia, joint laxity and disturbances in the postural control (De Knegt et al., 2013). Thus, Carlos need to be examined with the proper diagnosis method that will help in suitably determining the stage of Down syndrome from which he is presently suffering. The ventriculoseptal defect from which he is suffering and the cardiac complications from which he has been reported with needs to be effe ctively monitored to understand the complications that Carlos is facing. The ear infection from which Carlos has been reported to suffer also needs to be examined properly as he has been significantly reported to suffer from otitis media. The changes in sleep pattern that have been observed in case Carlos also need to be figured and monitored properly for better evaluation of the present condition from which Carlos is presently suffering. Consequently the extent of physical therapies that Carlos receives also tends to be measured in order to determine the evidence and the facts supporting whether orthoses is required for Carlos or not. The sitting habits and the postural instability that assumes the wide based position with hips abducted and knees extended. The 30-degree angle of toe out of his right foot also needs to be analyzed effectively which provides a problem in standing and sitting for him. Hence, these are the given factors that need to be evaluated for determining whether orthoses is needed for Carlos or not. The two important types of orthoses that can be used considering the case of Carlos are Suramalleolar Orthoses and Solid Ankle-Foot Orthoses. Application of Supramalleolar orthoses includes management of passive deformity management, passive functioning and active functioning (Martin, 2004). Supramalleolar orthoses will thus be effectively used in case of Carlos that will provide a better platform for monitoring the deformities from which Carlos is presently suffering. SMO does not include any kind of shaft sections that extends proximally above the level of malleoli. This implementation of SMO helps in improving the alignment and abnormal motion of the forefoot that has been observed in a case of Carlos. With the kind of deformities that has been observed in a case of Carlos, implementation of SMO will help in understanding the complications and the present conditions from which Carlos has been reported and diagnose with. Higher trimlines helps in providing the SMO with longer lever arms that will help Carlos in providing a superior level of control for gaining maximalcontrol. On the other hand, application of Solid Ankle Foot Orthoses will provide in better management of the passive deformity as well as the active and the passive function (Wadsworth Laubenthal, 2000). Since Carlos has been diagnosed with saggital plane dysfunction of the ankle because of which a 30-degree tow ankle rotation is observed in a case of Carlos, a marked transverse or mediolateral instability can also be effectively used by using this kind orthoses. The SAFO extends primarily from the proximally up to the shank segment region by providing a progressively longer level of arms control that will help Carlos to have a better control of the arms and the foot. This in turn will also help in controlling the ankle rotation that Carlos has been presently reported with. Since SAFO is associated with providing a better control of both the MTJ and the TCJ to a high degree, it can potentially provide significant control of the superior subtalar in comparison with the SMO (Carse et al., 201 3). Thus, in a case of Carlos implementation of the given technique will provide a maximal control which requires addition of the anterior panel which is associated with effectively transforming the device by providing a rigid wrap around style dissimilar in context to the lower leg cast. Correction of the alignment will thus help Carlos to get rid of the present ankle degree from which he has been reported with suffering. Thus, it provides a proper alignment for the knee by putting it back into the sagittal plane. With consideration to the Carlos present physical status and developmental level, the two therapeutic activities that can be included in the therapy session that will help Carlos to improve his function and play skill will specifically include implementation of physical therapies and occupational therapy. Physical therapy will help in building better motor skills which in turn will remain associated with increasing the muscle strength and which that will ultimately lead to improvement in the balance and posture (Esposito et al., 2012). According to Lobo et al. (2013), physical therapy skills provide the basic foundation for the other skills. This will specifically help Carlos to get rid of the present problems with which he has been associated with that will include betterment of then posture and the alignment of the body structure. Carlos being a patient with Down syndrome will also be able to compensate the physical challenges from which he is presently suffering such a slow muscle tone. This in turn will provide a significant platform for Carlos in avoiding long-term complications and problems. On the other hand, speech and language therapy will provide the suitable platform for Carlos in order to improve his communication skills and make sure that he can effectively make sure of using language in a better and efficient way (Yoder et al., 2014). Thus, children suffering from Down syndrome like Carlos will undergo benefit from that will help them in improving their communication skills with another person. This will also provide the platform for Carlos for getting associated with better understanding of the language that they want to communicate before they can speak. The only perspective that needs to be taken into consideration is the change in the cognition power of Carlos that he has been observed to him after getting the suitable physical therapies. References Carse, B., Bowers, R., Meadows, B. C., Rowe, P. (2014). The immediate effects of fitting and tuning solid anklefoot orthoses in early stroke rehabilitation.Prosthetics and orthotics international, 0309364614538090. De Knegt, N. C., Evenhuis, H. M., Lobbezoo, F., Schuengel, C., Scherder, E. J. A. (2013). Does format matter for comprehension of a facial affective scale and a numeric scale for pain by adults with Down syndrome?.Research in developmental disabilities,34(10), 3442-3448. Esposito, P. E., MacDonald, M., Hornyak, J. E., Ulrich, D. A. (2012). Physical activity patterns of youth with Down syndrome.Intellectual and developmental disabilities,50(2), 109-119. Lobo, M. A., Harbourne, R. T., Dusing, S. C., McCoy, S. W. (2013). Grounding early intervention: physical therapy cannot just be about motor skills anymore.Physical therapy,93(1), 94-103. Martin, K. (2004). Effects of supramalleolar orthoses on postural stability in children with Down syndrome.Developmental Medicine And Child Neurology,46(6), 406. Tamminga, J. S., Martin, K. S., Miller, E. W. (2012). Single-subject design study of 2 types of supramalleolar orthoses for young children with Down syndrome.Pediatric Physical Therapy,24(3), 278-284. Wadsworth, C., Laubenthal, K. (2000).Orthopaedic interventions for paediatric patients(1st ed.). Yoder, P., Woynaroski, T., Fey, M., Warren, S. (2014). Effects of dose frequency of early communication intervention in young children with and without Down syndrome.American journal on intellectual and developmental disabilities,119(1), 17-32.

Essential Tax Law

Question: Discuss about the Essential Tax Law. Answer: Introduction The market of residential property in Australia is distorted due to the implementation of lawful combination between capital gain tax discount and negative gearing. The factors are encouraging assumptions and high income group are using this advantage for saving the tax (Amatucci et al., 2006). According to a survey conducted by The Australia Institute shown that the Australian government is losing an amount to $7 billion each year because of these tax benefits. It has also been revealed that middle income group that faces most of the burden of tax is getting any benefits from the tax advantage (Australian tax reporter, 2001). Around 67 percent of benefits are going to top 20% taxpayers and low income group are just about 4 percent who are getting advantage by this scheme. The combination of CGT discount and negative gearing is encouraging the investors of Australia to invest into the residential property that leads to increase in the price of the houses and is lowering the home owne rship. The financial institutions on the other hand are more investing into the housing finance and investing into a particular sector is alarming. Consequently, investors are taking the advantages of tax by earning income from rental without paying tax (Australian taxation reporter, 2004). Negative Gearing Negative Gearing in the language of taxation is the benefits derived by the taxpayer in form of losses from the investment property. The investors borrow money in order to purchase an investment property and giving the property on lease (Avi-Yonah, 2007). If the income from rental is less than expense incurred by the tax payer on investment property then taxpayer would be allowed to claim the deductions from other income from tax. The loss incurred by the investors from the investment property is compensated by the tax saved on the other income and a deductible expense includes payments of interest on loans that are taken for investment property. The investment is considered to be unusual investments as the loss is being actually being compensated by exchequer. Most of the investments in the business are made by the tax payer is with utmost care with the intention to make more profits but the investments in residential properties are made with the intention of making losses so as to take the benefits of deductions (Barker, 2005). The favorable factors for investors are that when the investment property is incurring losses then by itself the value of the property increases. Capital Gain Tax The investment property sold by an investor then the worth of the property increases. Since, the value of the investment property enhanced the investors of the country has made capital gains as per the Australian Taxation Law which is subject to the capital gain tax. The capital gain tax is referred to the tax paid on net value of asset gain that are earned from the sale of the assets after deducting the expenses that are incurred on the maintenance, repair and for its sale (Barkoczy et al., 2010). In 1999, the Australian taxation office is introduced, 50 percent discount on net value of capital gain is made by the taxpayer on sale of the assets that is subjected to the capital gain tax. The main propose of discount is allow the taxpayers to pay the tax on half capital gain earned from the investment property. The taxpayer can deduct the revenue losses owing period of the investment property under grab of the negative gearing and getting the benefit of paying tax on the proportion of capital gain that is made from sale of investment property (CORTESE, 2006). Therefore, discount on the capital gain tax allows the taxpayers to collect full amount of investments made at expense of the exchequer. The government of Australia has been practicing liberal tax treatment towards the investment made in the rental property. Like most of the wealthy nations such as USA and UK, income tax system of Australia has not set limit on the deductible expenses that a taxpayer can claim for the investment expense that are related to the rental properties. The sale of the assets takes place then the capital gain tax amount is taxed half of the marginal rate that is applicable for the tax payer (Deutsch, 2006). The negative gearing in the investment property means that the interest on the loan and other expense investment includes stamp duty charges and agent fees often exceeds the income from rent. The main issues are that the investors are not able to make losses as the value of the investment property rises year after year (Eccleston, 2013). Another advantage that is being enjoyed by the investors is that capital gains are not to be included in the taxable income of the taxpayer till the inves tment property sold. Therefore, the negative gearing is combination of capital gains that is being taxed at half after the sale of investment property at normal rate tax and benefit to the taxpayer to claim the unlimited deductions for expenses. The following taxation law system is encouraging the taxpayers to borrow more amount of money for the purpose of speculating in investment properties. CGT, Negative Gearing and Housing Affordability The tax revenues are reduced due to combinations provided by CGT discount and Negative Gearing, the factor is contributing to the problem of housing affordability all across Australia. The other issues associated with it is the rise in the prices that are speculative because of the favorable treatment of tax for the investment properties that attracts more number of investors to the market of rental property and outbid the buyers in the country who want to purchase house of their own (Harvey, 2009). The country has shown second highest price of the houses to the income ratio among all member nations of OECD. This was the reason that the housing has become less affordable for the purchaser in Australia and trends of intentional property shows that the country has higher prices of houses in comparison to other advanced nations (Hewson, 2014). The loss size with the taxpayer is claiming on investment properties have been rapidly growing since the year 2000. According to the recent report the net income from rent was $2019 million in the year 2000 and it turned into a net rental loss that has been increasing continuously and it stood at $7.10 billion in the year 2012. Rents and Negative Gearing The growing trend of rental loss shows that the investors in the rental property market in Australia are not concerned with rental yield from the investment but are focusing actually on capital gains because it was being offered by the authorities to them with combo pack incentive that are being provided by the CGT discounts and negative gearing (Ato.gov.au, 2016). The investors put argument against removal of the negative gearing and the authorities will increase the rentals. The negative gearing factors encourage the investors to construct more houses for low income group of tenants. It is significant to decrease the prices of rental as the investing more means increase in the supply of the rental properties. Negative Gearing Facts and Myths Myth 1: The restrictions are made by the government for the creation of the negative gearing in the year 1985-87 which resulted in the increment of the reversing of the current government. Fact: The increment of the price helps in the proper increment of the prices and thus it also helps in the development of the increment of the prices with the increment of the interest rates. Thus it also helps in the creation of the significance investments in the rental property investment (Littlewood, 2010). Myth 2: Negative gearing is not possible for the case of the increment of the gearing of the prices and thus it also helps in the development of the property in the sectors of the improvement. Fact: The reason for this is the boom in the prices of the property in the market and thus it also helps in the proper creation of the speculation in the property sectors. Thus it also helps in the development growth of the investors that are required for the proper creation of the access to the credit in the organisation and thus the discounts are introduced on the capital Gains (Lloyd, 2015). Myth 3: The investors enjoyed the negative gearing and thus it also helps in the middle segmet of the society to enjoy the facility Fact: Thus it is illustrated for the taxation statistics that are taken according to the deductions that are followed for the rental property and thus it also helps in the creation of the negative gearing strategies. Proposed Changes to Negative Gearing and CGT Discount When proposing the changes in the negative gearing and the CGT discount, there are different aspects that are considered for the proper changes into retain the negative changes and thus it also helps in the following of the methods that are requisite for the creation of the current aspects in the policies. Thus it also helps in the consideration of the additional agreements that are required for the proper development of the rental rules and the regulations for the maintenance of the negative gearing in the case of the new houses (Mann, 2009). The proposed reforms helps in the allowing the negative gearing to the stock and hence it also helps in the creation of the limited over the period of the purpose and thus it also helps in creation of the purpose and also helps in the availability the negative gearing of the policies made. Hence such types of the case are created for the proper continuation of the legal framework for the creation of the positive framework for the company. Thus the taxpayers though wanting to invest their money also helps in the creation of the legal framework that are required for the creation of the changes in the existing housing stock. If the negative gearing is affected by the immediate restriction of the properties then the responsibility also helps in the creation of the large number of the unsold investment properties for the creation of the price instability. Thus this also helps in the increment of the low interest rates and thus it also helps in the creation of the sudden changes in the frame policies (Passant, n.d.). Conclusion Housing policy is a type of the difficult subject in the economy of Australia. Thus the experts also wonder that the rise of the price is creating a bad effect or the good effect. Thus the answer seems to be speculated for the creation of the problems and thus it also helps in the development of the dependency that is created for the owing of the house. Such a situation is created with the help fo the creation of the investments in the property which helps in downsizing the home or the other expensive areas for the movement to an less expensive area. On the other side the negative speculations are made for the increment in the size of the family and thus the changing of the houses takes place which is specifically seemed in the case of the shifting (Avi-Yonah, 2007). Hence such complexities rise in front of changing the policies that are required for the provision of the donation that are made in the case of the creation of the policies for the successful consideration. Thus it also helps in considering the policies that are related to the taxation law and thus the failure of the CGT discount is seemed in case of both the areas (CORTESE, 2006). The speculations that are made for the creation of the housing policies also help in the lowering the distorting market that are helpful for the creation of the alternative equity and thus the efficiency is also affected by the effect in buying the houses. Hence the government also helps in the creation of the significant changes that are required for the proper development of the negative gearing and the CGT discount. Thus according to the author, the taxpayers gain a lot and a small amount is lost by the government. It also helps the government to make the significant changes in order to recover the loss es incurred. Jai still consists of 20 years of the services and thus the experienced gained by Jai helps to make him suitable for making choices for the rest of the life after the stage of the retirement. According to the Australian taxation law, it helps in describing that the capital gain taxes should not be applied to the principle residence that is living at the rent of the house owner. If the house is sold to the rent payer, then the taxpayer must collect the taxes from the rent payers who are the householder of the house. Thus, after buyer the property, for at least 12 months that is required for the development of the strategies for the proper enhancement of the taxes (Eccleston, 2013). After disposing off the taxes and tided to surplus the amount $200,000. According to the Australian Taxation Law, the surplusing of the amount as earned by the taxpayer helps in the creation of disposing the assets and thus it also helps in the Capital Gain of the amount. Usually such taxes helps in the cre ation of the taxes at the marginal rates and thus the taxpayer has to be charged for his or her own income or the earnings made during the financial year. But for this case the earnings are made for the creation of the strategies and thus it also helps in the creation of the principle residence that helps in the emption process from the taxes liabilities. Hence for Jai do not have to pay the taxes for the income made by selling his house at $200,000. On the another side, any income or the investments on the property is seemed to be liable for the collection of the taxes that is made by the taxpayer and thus it also helps the taxpayer to claim for the taxes that are required for the creation of the deduction of the expenses made during the maintenance period. Thus, an advice is provided to Jai for investing the amount $200,000 in order to purchase his principle residence but it could be fulfilled by Jai with the help of the loan that was sanctioned by the bank of amount $150,000 for the proposing of the rental investment (Harvey, 2009). As the loan is a type of the interest bearing for the deduction of the incomes, the interest amount for the income also helps in the deduction of the expenses that are claimed during the maintenance of the income. Thus it also helps in the claiming for the deduction that are made during the usage of the rental property and thus it also helps in the reduction of the tax liability with the help of th e tax liability that are required for the reduction of the tax liability and thus it also helps in the creation of the rental income for the purpose of the creation of the income that are earned. References Amatucci, A., Gonza lez, E., Trzaskalik, C. and Amatucci, A. (2006).International tax law. The Hague: Kluwer Law International. Ato.gov.au. (2016).Home page | Australian Taxation Office. [online] Available at: https://www.ato.gov.au/ [Accessed 28 May 2016]. Australian tax reporter. (2001). Southport, Qld.: Australian Taxation Reporter. Australian taxation reporter. (2004). Southport, Qld.: Australian Taxation Reporter. Avi-Yonah, R. (2007).International tax as international law. New York: Cambridge University Press. Barker, D. (2005).Essential Australian law. Sydney, N.S.W.: Cavendish. Barkoczy, S., Rider, C., Baring, J. and Bellamy, N. (2010).Australian tax casebook. North Ryde, N.S.W.: CCH Australia. Cortese, C. (2006). Taxation and the Australian Superannuation System: An International Comparison.Australian Accounting Review, 16(39), pp.77-85. Deutsch, R. (2006).Australian tax handbook. Pyrmont, NSW: Thomson. Eccleston, R. (2013). The Tax Reform Agenda in Australia.Australian Journal of Public Administration, 72(2), pp.103-113. Harvey, C. (2009).Cornerstones of Australian law. Prahran, Vic.: Tilde University Press. Hewson, J. (2014). The Politics of Tax Reform in Australia.Asia the Pacific Policy Studies, 1(3), pp.590-599. Littlewood, M. (2010).Taxation without representation. Hong Kong: Hong Kong University Press. Lloyd, P. (2015). Excise Tax Harmonisation in Australia at Federation.Aust Econ Hist Rev, p.n/a-n/a. Mann, T. (2009).Australian law dictionary. South Melbourne, Vic.: Oxford University Press. Passant, J. (n.d.). Tax Reform in Australia: A View from the Left.SSRN Electronic Journal.

The code of conduct

Social Performance Business organizations are legal entities. Therefore, they may enter into contracts, own property, sue or be sued (Bouchoux, 2009). Organizations may engage in illegal activities. Therefore, since organizations are legal entities, the government or various parties may sue the organizations.Advertising We will write a custom essay sample on The code of conduct specifically for you for only $16.05 $11/page Learn More Technically, it is impossible to imprison an organization. The sentencing guidelines provide a mechanism for convicting organizations that contravene various laws. This necessitates organizations to monitor their social performance. Failure to monitor the social performance would not only make the organization liable to expensive lawsuits, but would also tarnish the image and reputation of the company. Therefore, most organizations have a code of conduct that ensures that their activities are above board. The code of conduct governs the activities of employees of the organization. The code of conduct ensures the smooth running of the operations of an organization. Cellcom is a wireless telecommunications provider that has its headquarters in the Green Bay, Wisconsin. The company provides mobile phone telephone services to members of the public using CDMA technology. However, Cellcom does not currently have an ethics program. This puts the company at risk of facing expensive lawsuits or tarnishing of the image and reputation of the company. Therefore, it is vital for the company to develop a code of conduct. ATT, one of the leading telecommunications company in the US, has one of the best ethics program in the industry. The code of conduct dictates that employees of the company should act with integrity. The code of conduct also states that there should be no conflict of interest between an employee’s professional duty and personal interests.Advertising Looking for essay on business economi cs? Let's see if we can help you! Get your first paper with 15% OFF Learn More In addition, the code of ethics requires employees to comply with all existing federal or state legislation that governs the activities of the company. This ensures that the code of ethics is always up to date regardless of changes in legislation (ATT, n.d). Verizon wireless has a more detailed code of conduct. The code of conduct details how employees should interact with other employees and their seniors. The code of conduct provides intricate detail of the employees conduct. For example, the company prohibits employees from giving loans of more than $25 to other employees who they have a direct or indirect reporting relationship (Verizon Wireless, 2005). The intricate detail of the code of conduct ensures that employees do not contravene the company’s policies. However, this makes the employees feel like prisoners the code of conduct governs virtually all their activities. Atlantic Tele -Network has a less detailed code of conduct. The code of conduct requires employees to have personal and professional integrity. It also requires employees to treat fellow employees, customers and other parties respectfully. In addition, employees should maintain the confidentiality of company information and use the company property for the benefit of the company and its clients. According to the Atlantic Tele-Network code of conduct, employees should not have a conflict of interest between their professional duties and personal interests (Atlantic Tele-Network, 2009). Atlantic Tele-Network’s code of conduct is very brief. This makes it to be vague.Advertising We will write a custom essay sample on The code of conduct specifically for you for only $16.05 $11/page Learn More Cellcom should use the code of conduct of the above companies as the benchmark for creating its own code of conduct. Cellcom’s employees should ensure that they have personal and professional integrity. They should treat employees, clients and other parties respectfully and honestly. This would prevent any conflicts between employees, or between the company and external parties. Cellcom’s employees should also ensure that there is no conflict of interest between their professional duties and personal interests. This would ensure that employees perform their activities for the benefit of the company and its customers at all times. Employees should also maintain confidentiality of company information to avoid jeopardizing the company. In addition, employees should not use information that they obtain due to their professional involvement with the company for personal benefit. Cellcom’s employees should ensure that they protect the company’s property at all times. Cellcom employees should ensure that they adhere to existing state and federal legislation that governs the activities of the company. This would prevent breach of th e laws, which may lead to tarnishing of the image and reputation of the company and expensive lawsuits. The code of conduct adheres to the sentencing guidelines. The sentencing guidelines attach criminal liability to an organization due to the action of its employees while they are performing their professional duties. This is regardless of whether the employee acted contrary to the organization’s guidelines. Therefore, it is vital for the code of conduct to ensure that employees’ actions are not contrary to the organization’s policies. The sentencing guidelines advocates for policies that ensure there is oversight of employees by high-level personnel.Advertising Looking for essay on business economics? Let's see if we can help you! Get your first paper with 15% OFF Learn More In addition, sentencing guidelines advocate for effective communication between employees. Cellcom’s code of conduct ensures that there is proper communication between employees by ensuring that employees have personal and professional integrity. The sentencing guidelines advocates for consistent implementation of compliance standards (USSC, n.d). This ensures equal treatment of employees who have violated the code of conduct regardless of their rank within the organization. Cellcom’s code of conduct governs the activities of all employees of the company regardless of their rank within the organization. Implementation of the code of conduct is bound to face several challenges. People are always resistant to changes that they perceive curtails their freedom. Therefore, prior to implementation of the code of conduct, it is vital to highlight the importance of the code of conduct to the employees. Employees should appreciate the fact that the code of conduct eases their a ctivities and enables the organization to attain its objective. The management should not put much emphasis on the repercussions of contravening the code of conduct to reduce resistance of the employees to the code of conduct. In addition, there should be fairness in imposing punishments to employees who contravene the code of conduct. All employees should face similar punishment regardless of their rank within the organization. Business organizations exist in a rapidly changing environment. Therefore, it is vital to ensure that the code of conduct remains relevant despite the changes. The code of conduct ensures that the actions of the employees of the organization should always be in the best interest of the company and its customers. Therefore, regardless of changes that may occur, employees will always engage in activities that benefit the company and its customers. In addition, the code of conduct ensures that employees do contravene federal or state legislation that governs th e activities of the company. Therefore, employees will always adhere to the existing legislation, which may change from time to time. The code of conduct ensures that the company and its employees engage in socially acceptable activities. This helps in building the image and reputation of the company. In addition, the code of conduct prevents the company from facing expensive lawsuits, which may cost the company millions of dollars. Therefore, having a code of conduct enables a company to kill two birds with one stone. References ATT (n.d.). ATT Inc. Code of Ethics. Web. Atlantic Tele-Network. (2009). Code of ethics. Web. Bouchoux, D.E. (2009). Fundamentals of business organizations for paralegals, Third Edition. New York: Aspen Publishers. United States Sentencing Commission. (n.d). An overview of the organizational guidelines. Washington, DC: United States Sentencing Commission. Web. Verizon Wireless. (2005). Your code of conduct. Web. This essay on The code of conduct was written and submitted by user Noel Chaney to help you with your own studies. You are free to use it for research and reference purposes in order to write your own paper; however, you must cite it accordingly. You can donate your paper here.

Cold War Ideologies essays

Cold War Ideologies essays There are three main schools of thought that trace the origins of the Cold War. The Orthodox view is that the intransigence of Leninist ideology, the sinister dynamics of a totalitarian society, and the madness of Stalin (Doc 1) cause the Cold War. The Revisionists claim that American policy offered the Russians no real choice...[and] the United States used or deployed its preponderance of power (Doc 2) and these actions caused the Cold War. The Post-Revisionist position is that the Cold War was initiated both by the United States and the USSR. Through the analysis of documents and other sources, the actual cause of the war lies with both powers. Both powers caused the Cold War because, although the US and the USSR were allied during World War Two, the USSR and US had different ideologies and aims of the war that conflicted after the war was over and the threat that each power imposed on the other. The primary cause of the Cold War is the exceedingly bipolar systems of government that the USSR and the US were administered under. The US had a democracy and had, in April of 1945, just said farewell to one of the most liberal presidents that ever had been elected. By making many social reforms, President Roosevelt pulled the US out of the crippling depression and into on of the most prosperous decades ever. The aims of the US are evident in the Atlantic Charter, which was signed by Churchill and Roosevelt in August of 1914. According to the Charter, the US would seek no aggrandizement.... respect the rights of all peoples to choose the form of government under which they will live.... bring about the fullest collaboration between all nations.... [and seek] the abandonment of the use of force (Doc 4). While still early in the war, the Atlantic Charter was later adopted by the United Nations and remains, to this day, one of the cornerstones of the western world. H...

Information Based Decision Making Essay Example | Topics and Well Written Essays - 2500 words

Information Based Decision Making - Essay Example In general a decision is made depending on the situation and the issue. The decision made cannot be favorable for everyone in all circumstances. It may lead to improvement or adverse effects on the situation. The information from the concerned department is the important part of decision making process. A decision is made only after collecting the relevant information. Thus information plays a major role in any decision. As a strategic manager I should design a strategy that helps in the process of decision making. This strategy must incorporate the plans that improve the existing situation. The strategy should consist of step by step procedure. The data and information must be selected when using the information based decision making. The nature of the data is an important aspect of information based decision making. (Johnson, 2008).The decision can be made only based on the nature of data. To get the data the data source must be selected well in advance. Once the data source is selected the corresponding data can be retrieved from the specified source. The identification and selection of data involves ascertaining the nature of data, data selection criteria and analyzing the legal requirements of data collection and storage. These are outlined in the following steps. Data is generally given as an input to the corresponding information system. The raw data is processed in the system after which it is given as an output. This output is referred as the information. Data can be in the form of a text file, image, video or an audio. Hence the data can be in any format that is understandable by the respective information system. This data is processed to form complete information. Data is an abstract type of information. The data can be either quantitative or qualitative. The nature of data has gone through various phases of improvement. Due to the latest technologies and the advancements, data's nature is completely different when compared to the initial stages. The nature of the data and the information must be assessed so that the decision is made according to the nature and type of data. The type of data may also differ from one system to another. The decision will differ based on the type of data. The processed information is then analyzed after which the next step begins. Criteria for Data Selection Data selection is an important aspect of information based decision making. Data selection is done based on various criteria. The data must satisfy the criteria to enter in to the system. The data selection criter

Effective negotiation skills Essay Example | Topics and Well Written Essays - 1000 words

Effective negotiation skills - Essay Example (Lewicki and Hiam, 2006, p. 42) In business situations we very often know when a negotiation situation is likely to happen and this allows us to gather information both on our own position and that of the other party. It is very important to have clear what the goal of the negotiation is. People often forget this, and get trapped into winning the argument for its own sake, without considering whether all the effort is going to bring the desired results in the end. In fact there may be times when winning the argument is not the best outcome: â€Å"There is no value in driving the best deal if it causes resentment and a desire for revenge that will sour business and could cost you more in the future than you could have saved in the short term.† (Steele and Beasor: 1999). It is wise also to consider what the alternatives would be if this proposed deal is not successfully resolved. A company which has many different suppliers, all offering good products at competitive prices will not need to bargain so hard with one particular customer because the fall back position is to go elsewhere. This means that before going in to a negotiation situation we should weigh up how strong our own position is in this respect, and try to figure out how much the other party needs and wants to make this agreement. In the opening phase of a negotiation it is important to try and build a good relationship with the other party and make the discussions pleasant and polite. In personal situations, however, this can be quite difficult at times. In my own personal life, for example, I recall having a very difficult discussion with my parents about going on holiday with my friends. I was in a weak position, because I desperately wanted to go, but relied on my parents for a part of the money, since I was still a teenager with only a part time job which did not pay well. My parents took, in my view, a very hard line and said that I was too young to go on holiday without supervision and t hey refused to give their permission. At the time I got angry and this started a huge family row. I told them that I felt they were old fashioned, out of date, and had fascist rules which were unfair to me. Due to the influence of my sister, who was, and still is, smarter about human relationships, I realized that my parents actually did not want to cause me pain, but were worried about my safety driving south in my friend’s car, and a possible bad influence from a particular boy in my circle of friends. I followed my sister’s advice, apologized to my parents about the outburst, and explained that this was important for me as a step towards independence. My parents clarified their concerns, and I told them, truthfully that the boy they were concerned about was not going on the holiday. They agreed to support my holiday, and I agreed to keep away from drugs and to telephone home every three days. My mistake in this negotiation was in demanding rather than asking, in an aggressive way, and in failing to establish what the reason for my parents’ objections were. I also failed, at first, to understand where my parents were coming from: â€Å"We must start a negotiation thinking about the pictures in the heads of the other party† (Diamond, 2010, p.135). Once I had understood their fears, the facts were clarified and a more respectful tone was adopted, we each put

Principles of Healthcare Essay Example | Topics and Well Written Essays - 750 words

Principles of Healthcare - Essay Example Equitable access to healthcare is an important health parameter. The government and the healthcare sector have been making sincere efforts to deliver quality healthcare to all socio-economic groups. However, there is no proper definition of this concept. Most often, the principles of ethics and universal access are collectively used to define it as the provision of equal treatment to patients with the same medical requirement, regardless of all other factors including origin, ethnicity and income levels. Ashcroft (2007) terms this as the ‘horizontal equity’ in the healthcare system. Although universal and equitable access to healthcare is professed widely, patients often face numerous obstacles in benefiting from this policy. Goldsmith (2011) notes that the only way to overcome these barriers if by transcending beyond the assumptions made under universal access and coverage. He further suggests that these barriers result due to inefficiencies in the supply chain within t he healthcare system. For instance, there are wide variations in the levels of insurance coverage, cost sharing, geographical limitations and the maximum utilization capacity of hospitals and clinics. The primary objective of community participation is to ensure the involvement of everyone in the process of delivering universal healthcare (Pointer, 2009). Often, this is achieved through the promotion of public support for relevant policies and programs and also through compliance with the applicable legislation. Several governments around the world have initiated healthcare programs to engage the active participation of the people and improve transparency across the whole system. However, there are issues in policy definition and the operational methods that are used to facilitate such involvement.

Wildlife of India: An Introduction

Wildlife of India: An Introduction India is a very rich country in terms of bio- diversity. Almost all big mighty creatures roam its jungles. The sight and sounds of a majestic elephant, a peacock ¿Ã‚ ½s dance, the roar of a tiger are unparalleled experiences in themselves.The country offers immense opportunities for wildlife tourism. The immense heritage of wildlife in India comprises of more than 70 national parks and about 440 wildlife sanctuaries including the bird sanctuaries.India has always been a fete for wildlife enthusiasts from around the world with its fascinating myriad of flora and fauna that has remained both unique and mysterious for nature lovers. A paradise for the nature lovers, these forest areas are also crucial for the conservation of the endangered species like the Snow Leopard, Asiatic Lion, Asiatic Elephant, the bengal tiger and One-horned Rhinoceros. Spread across the length and breadth of India, these reserves and forest areas, right from the Ranthambore National Park in Rajasthan to the Hazaribagh Wildlife Sanctuary in Bihar, from the foothills of Himalayas, the Jim Corbett National Park to six national parks in Andaman; the Indian Wildlife circuit is an Incredible treat, unmatched by any other experience.The Indian subcontinent is rich in both floral and fauna species. According to estimates, India has about 18% of the plant and 8% of the total animal species found in the world, which makes the country a paradise for wildlife enthusiasts and nature gazers. India harbours eighty percent of the entire population of the one horned rhinoceros in the world. The parks like Bandhavgarh N.P, Kanha NP support a sizeable population of the mighty tigers. The Kaziranga Game Sanctuary is an ideal habitat for the rhino and a popular destination with the naturalists and environmentalists as well as the wildlife travellers.The Corbett National Park one of the most popular National Parks in the northern region for the wildlife enthusiast as well as the holiday makers These National Parks and Wildlife Sanctuaries are promoters of wildlife tourism in India.A wildlife escapade in India is not complete until one decides to spend a few days amongst the wilderness.Wildlife resorts located in different national parks and wildlife sanctuaries lets you experience just that. Imagine living in a tree house, eighty feet above the ground or an antique wildlife resort where your dinner partner may be a wild beast feasting on its prey. Wake up to the twittering of b irds or the roar of a lion, definitely a spine chilling experience. Interestingly India is immensely rich in avian life the sub-continent witnessed huge migration of birds in the winters.Bharatpur birds paradise Nalsarover in Rajasthan, Sultanpur in Haryana close to Delhi, famous parks like Corbett, Manas, Kaziranga are a treat to the bird lovers. Come, feel, explore this wildlife lovers paradise. Feel free for any kind of information on these national parks.

How do the poets represent the importance of roots in their poetry? E

How do the poets represent the importance of 'roots' in their poetry? Consider how the social and cultural identity of the poets is paramount to the development of the main themes. Other Cultures ============== How do the poets represent the importance of 'roots' in their poetry? Consider how the social and cultural identity of the poets is paramount to the development of the main themes. The four poems that I will be comparing all describe how the poets feel about their roots, background and cultural heritage. Although they are all based on the same issue, they have many different features that are quite different. John Agard is the author of 'Half-Caste'. He was born in Guyana and then moved to Britain in 1977. In 'Half-Caste' the poet is feeling discriminated and he wants to put across that he is one person and by calling him half-caste, they are taking away half of his identity. The author of 'Search For My Tongue' is Sujata Bhatt. She was born in India in 1956 and then moved to the USA in the 1960s. She now lives in Germany. In 'Search For My Tongue' the poet can speak two different languages, her original language and her second language, English. She is saying that her original language is being forgotten, but then discovers that it is returning and progressing. 'Nothing's Changed' was written in South Africa in 1997 by Tatamkhulu Afrika. The poem is autobiographical and was written after apartheid had been abolished in 1994. In 'Nothing's Changed' the poet is saying that even though apartheid had been abolished, he still feels that racism is still around him and he feels that nothing has changed. Moniza Alvi wrote 'Presents From My Aunts In Pakistan'. She was born in Pakistan in ... ...ates this she also wants to be able to feel the same way about her new home in Britain. Even though she says she is, 'of no fixed nationality', the poet still knows in her heart that she wants to celebrate and be proud of her roots in Pakistan. From reading and understanding the four poems, I have learnt that people from ethnic backgrounds can face terrible hardship and that even after large amounts of discrimination drilled into their heads, they still feel proud of their roots and identity. However I have also learnt that by having their roots discriminated against, losing their roots or even not knowing what exactly their roots are, can deeply sadden the people and make them irritated. People react differently to these and we should acknowledge that to make people in situations like those in the poems to feel happier and at ease with themselves.

Adelphia Scandal and Worldcom Scandal Essay

Basic Questions 1. Rigas Entities were entities that shared a common cash management system with Adelphia and Adelphia subsidiaries, which Adelphia controlled and operated. Since the scandal broke, it is commonly referred as off-the-book entities. 2. EBITDA (Earnings Before Interest, Taxes, Depreciation and Amortization) is essentially net income with interest, taxes, depreciation, and amortization added back to it, and can be used to analyze and compare profitability between companies and industries because it eliminates the effects of financing and accounting decisions.-from Investopedia 3. Self-dealing basically refers to when directors of a company improperly uses company finances or resource for personal gain. This can include directors taking company loans that the directors do not intend to repay, using company money for extraordinary personal use, or using company property for personal gain. See more: Is the Importance of being earnest a satirical play essay Advanced Questions 1. Both Adelphia scandal and WorldCom scandal were not prevented by company’s external auditor, though Deloitte and Touche and Arthur Andersen both rated their client as high risk. As for the differences, Adelphia did not have an independent internal auditor. However, WorldCom had an independent internal auditor and blows the whistle. 2. I will say Deloitte and Touche is most responsible for not detecting and stopping. As an external auditor, they should pay attention to organization’s financial records and examine on any mistakes or fraud. At least, Deloitte and Touche should have stopped Timothy Rigas from serving as CFO and Director of Adelphia’s Accounting Committee. After all, it was obviously against the rules. 3. Timothy Rigas received a reasonable prison sentence as we can see from the WorldCom case; Bernard Ebbers was sentenced to 25 years. As for John Rigas, a former CEO who was guilty of more than 15 counts of fraud. Rationally speak ing, it seems to be a fair judgment. However, it sounds too rough to keep an old man who has been suffered from cancer in jail.

Free Essays on Peace And Love

Some people believe Humanity can have Utopia now. They believe Humanity has everything necessary for a Utopia, and that humans just have to better utilize what they have now and enjoy the same. The World Game Institute has prepared the most comprehensive statement of this position and posted the same at worldgame.org/wwwproject/index.shtml. The Institute has identified various programs and policies that could provide for food, water, shelter, health care, energy and education for every person in the world, while eliminating all major environmental problems. Without a solution, more than 800 million people will remain malnourished, large segments of the population will continue to suffer from preventable diseases, and over 40 million people will die each year from starvation or preventable diseases. Additionally, plant and animal extinction, deforestation, soil erosion, ozone depletion, and other major environmental problems will continue. The combined total cost of implementing corre ctive programs is 30% of the world's total annual military expenditures, or 234 billion dollars. Society's bystanding at this mass human slaughter because of improper use of available resources constitutes complicity in murder. If one is not convinced of the imperative need to solve such problems for humanitarian reasons, then it should be noted that the resulting benefits of an overall enhanced quality of life, increased global productivity, and environmental preservation, clearly exceed the costs of these programs. Being in tune with ourselves and nature, and wisely using our current resources is an excellent start for having a better world. Life is full of wonder and beauty and should be cherished and enjoyed by everyone. However, Humanity can, and should, do better, such as finding cures for all disease.... Free Essays on Peace And Love Free Essays on Peace And Love Some people believe Humanity can have Utopia now. They believe Humanity has everything necessary for a Utopia, and that humans just have to better utilize what they have now and enjoy the same. The World Game Institute has prepared the most comprehensive statement of this position and posted the same at worldgame.org/wwwproject/index.shtml. The Institute has identified various programs and policies that could provide for food, water, shelter, health care, energy and education for every person in the world, while eliminating all major environmental problems. Without a solution, more than 800 million people will remain malnourished, large segments of the population will continue to suffer from preventable diseases, and over 40 million people will die each year from starvation or preventable diseases. Additionally, plant and animal extinction, deforestation, soil erosion, ozone depletion, and other major environmental problems will continue. The combined total cost of implementing corre ctive programs is 30% of the world's total annual military expenditures, or 234 billion dollars. Society's bystanding at this mass human slaughter because of improper use of available resources constitutes complicity in murder. If one is not convinced of the imperative need to solve such problems for humanitarian reasons, then it should be noted that the resulting benefits of an overall enhanced quality of life, increased global productivity, and environmental preservation, clearly exceed the costs of these programs. Being in tune with ourselves and nature, and wisely using our current resources is an excellent start for having a better world. Life is full of wonder and beauty and should be cherished and enjoyed by everyone. However, Humanity can, and should, do better, such as finding cures for all disease....

Conecting history essays

Conecting history essays Throughout history, there have been rules that all people live by. The most important one can be shortened into two words supply and demand. For example if the people of a society suddenly demand the streets to be different colors, and if enough people or powerful people started demanding green left turn lanes the government will send a crew out with an assortment of colored paint to paint the streets. Even though color-coding traffic lanes seems like an ridiculous idea that would not help with any traffic problems, it could be done if there is enough power behind this demand. A good example of a situation where one man used his power to get what he wanted is the crusades. The Crusades were military expeditions planned and carried out by western European Christians. The crusades started around 1100. The purpose of these crusades was to overtake and gain control of the holy land of Jerusalem from the Muslims. The Christians believed that control of Jerusalem was their god given right. The pope (One of the big ringleaders) would gather the people together and incite them. Eventually the crusaders were sent out to recover what they thought was theirs. The crusades also provided almost nothing for the Christians therefore much time and money was wasted on them. The crusades are a perfect example of one man using his powers to gain something he personally desired. A good example of people that were powerless individually but because of their strength in numbers was able to demand reform. The French Revolution was a social revolution caused by the growing middle class. The Revolution caused a change of power in the government. The power went from the kings and nobles to the people of the country. During the revolution the Declaration of the Rights of Man was created. This declaration stated: All men are created equal, natural rights of liberty, security, property, and resistance to oppression were given to all citizens, ...

What is Pirandello implying in this allegory by having characters in Essay

What is Pirandello implying in this allegory by having characters in search of an author. What does the theater of theater implies - Essay Example It also played on Broadway in New York City in 1922. Six Characters has been classified a satirical tragicomedy, meaning that its purpose was satire, but with elements of both comedy and tragedy. This play, as well as many of Pirandello’s other plays and novels, is also considered a forerunner of Theatre of the Absurd, an important artistic movement of the mid-twentieth century and developed by authors like Samuel Beckett and Edward Albee. There is much Theatre of the Absurd in Six Characters. Pirandello, like many later absurdists, rejected realism in drama and art and substituted it with symbolic representations on stage. According to Pirandello, the characters in Six Characters represented the creative process he went through when creating characters. It is fitting that this play’s setting is the rehearsal of another play, one that just happened to also be written by Pirandello, The Rules of the Game. Setting the setting of a play within another play is a common practice today, but not during Pirandello’s day, when it was unheard of and truly absurd. In an essay Pirandello wrote in 1925, about the process of creating Six Characters in Search of an Author, he said, â€Å"The mystery of artistic creation is the mystery of birth itself† (n.p.). He likened the creation of characters to the experience of giving birth. He rejected realism in theatre and drama, so he imagined that his characters, as a result of his creation of them, were actual living entities. The six characters in this play are physical representations of that concept. Even the Director, who goes about helping the characters find the plot of their play, is confused about the reality of the plot and by the end of the play, is unsure about if what he has experienced really happened. The first audience’s experience seems to have imitated this character’s experience. Of course, for Pirandello,

The Soloist Essay Example | Topics and Well Written Essays - 1000 words

The Soloist - Essay Example has long escaped from it, being more disposed to unconventional living where he is caught between schizophrenia and the will which Lopez desperately helps him with for the revival of his exceptional talent and passion for music. The story identifies the premise in the musician’s yielding to profess virtuosity at the time the effect, unconsciously leads him beyond norm. Accordingly thus, his schizophrenic behavior necessarily reflects significant disturbance in the manner he wanders about with his instrument and in an odious external, deed and talking which no real person with common logic seeks to afford. A mentally disordered individual in Nathaniel’s case, may be found to exhibit symptoms such as delusions, hallucinations, disorganized speech, and grossly disorganized behavior (DSM Criteria). The film gives evidence to the fourth sign showing Ayers to have a rather crudely embellished outfit, that strikes an abiding impression as both bizarre and beaten up like his wagon of improvised percussions awkwardly set up. Characterized by unwieldy facial gestures, some repressed desire manifests through his overall countenance. Visual hallucinations have had recurrences in his childhood, the varying instances of which have one element in common. At the early stage of his deepening struggle, Nathaniel sees a rolling cart of fire by the window when he was by himself playing cello one evening. Likewise, when Steve sends him over to watch a classical concerto, he perceives flashes of colorful lights in the middle of raptures, having transported the symphonies to his full attention, earn ing remembrance of his fondness for Beethoven. The time he gets the chance to perform with a live audience however, just when he’s about to hit the bow on string, a brilliant light passing the slits of the upper deck collides his eyes. It comes too bright to blind a sight away from the rest that subsequently makes him recollect an act of rudeness toward his sister, a scene at daybreak

DOES CULTURE IMPACT ON ENTREPRENEURIAL ACTTIVITY Essay

DOES CULTURE IMPACT ON ENTREPRENEURIAL ACTTIVITY - Essay Example Independence was found out to be a vital in entrepreneurial activity. (Hofstede, 2001 p. 225). Hofstede believed that degree of autonomy differed from society to society held that in low poor distance societies. (Wu et al) The second dimension of national culture is uncertainty. Uncertainty avoidance refers to the way people cope with uncertainty. People of high uncertainty avoidance and people with low uncertainty. Entrepreneurial activities are full of uncertainty challenges and risks. (Wu et al) Entrepreneurship has been defined as new venture creation that is growth oriented and generates employment as well as small businesses and micro enterprises that may provide self employment .In this definition among many others' entrepreneurship encompasses small profit oriented economic activities. The scholastic view last centuries on entrepreneurship was not on economic efficiency but rather on social-political terms since small business were the main suppliers of employment. Many economists were convinced that the future of many economies prosperity will be determined by large corporations and that small business would eventually die away. Recently however, the notion among scholars has changed and entrepreneurship is regarded as one of the vehicles to economic prosperity. Entrepreneurial activity has contributed not only in creation of employment but also in terms of innovation and competitiveness (Lowe, 2000, p. 9). John major (then chief secretary to the UK treasury) in May 1 989 said "there is a great deal of evidence to show that the jobs and products of tomorrow are highly likely to come from activity of the small business sectorin my judgment the future belongs to them". The perpetual succession of entrepreneurship contrary to scholar's belief has led classical theorists to review their arguments on entrepreneurship. There is no clear and orchestrated works on entrepreneurship but economic, financial and administrative factors do not sufficiently explain the variations in entrepreneurial activities' these led scholars to consider culture as a determinant to entrepreneurial activities (Lowe 2000, p.16). Studies have been done to determine whether cultural differences impact on entrepreneurial activities Culture is defined a set off values, beliefs and expected behaviors (Hofstede, 1980 pg. 4). It has also been defined as the collective programming of mind which distinguishes the member of one group or category of people from those of another. In his later definition, Hofstede refers to culture referencing to a nation but acknowledges that this yardstick alone cannot be used, not only does culture differ across nation but also differs regionally, ethni cally and socially and from all these angles culture affects organizational behavior (Hofstede, 1980 pg. 25).Culture for the purpose of this study can be analyzed in different set of interdependent and interrelated categories namely personal traits, organizational culture, branch or industry culture and national culture. This paper will look at the look at personal traits

The impact of increased life expectancy on community health, locally and nationally Essay Example for Free

The impact of increased life expectancy on community health, locally and nationally Essay There is constantly a rise in the life expectancy in the US, due to the improved healthcare system. New diagnostic interventions, treatment techniques, incorporation of preventive strategies, and drugs have enabled to increase the quantity of life. Deaths from several diseases including cardiovascular, cancer, etc, continue to decrease. In the year 2003, the life-expectancy of an American was found to be about 77.6 years, whereas in the year 1990, it was 75.4. There continue to be a rise in the life-expectancy. There is also a difference in the life-expectancy between men and women. As in the year 2003, men live about 5.3 years shorter than women. However, individuals in the elderly group are more often affected with chronic diseases such as hypertension, cardiovascular disease, diabetes, musculoskeletal diseases, etc. The problem has become more severe than ever before. About 50 % of the individuals between 55 to 65 years are affected with hypertension, and 40 % have obesity. As the health and the quality of life of the Americans are currently poor, the pressure on the healthcare system has all the more increased. People are having a very poor lifestyle and do not follow proper dietary and exercise patterns, which could increase the risk of chronic diseases. One of the huge impacts has been on the costs of providing healthcare. Inflation needs to be a major consideration. Considering inflation, providing healthcare for a year of increased lifespan, can increase spending by about $ 20, 000 a year. In the 1970’s, this cost was about $ 7, 400. Is it justified to provide healthcare when the effect is going to be severe on public savings? The costs of providing healthcare to senior citizens have increased drastically. The incidence of chronic disease on elders is even greater, and it would be very costly to provide healthcare to manage chronic diseases. An increased life-span would also mean greater need for healthcare professionals belonging to various fields and various specializations. The demand for healthcare in the US has constantly been rising, and an increased lifespan would mean employing more staff especially to care for seniors with special needs. There has been an increasing demand for institutions that provide health education and also students who find the healthcare field promising and would pick up a career in such a field. However, the need for individuals to join the healthcare sector is high and hence, an increasing life-expectancy would create an even greater problem. As the US cannot meet with the demand for healthcare professionals by itself, it would have to obtain the resources from outside the country. These human resources require further training to ensure that healthcare is provided according to the US standards. References: Medical News Today (September 4, 2006). U.S. Health Care System Offers Good Value In Terms Of Life Expectancy Gains Despite Rising Costs, Study Finds, Retrieved on August 22, 2008, from Medical News Today Web site: http://www.medicalnewstoday.com/articles/50922.php Stobbe, M. (2006). U.S. Life Expectancy Hits All-Time High, Retrieved on August 22, 2008, from Breit Brat Web site: http://www.breitbart.com/article.php?id=D8ECEHUO0show_article=1

Fuzzy Systems Essay -- Fuzzy Logic Artificial Intelligence AI

Preface This article is written for an intended audience of undergraduate or graduate students, this article provides an introduction to, and an overview of what fuzzy systems are. Presented in this article is an acknowledgment of the contributions that fuzzy systems are making to the Artificial Intelligence discipline, as well as examples of fuzzy systems which are in use today. Abstract The concept and implementation of fuzzy systems is part of the natural course of evolution for humans who are a part of a society where access to information is plentiful but efficient utilization of massive amounts of information is power. To get at the information, we need systems which can understand what we need, rather than for us to understand what information we can ask for. This paper examines how fuzzy systems are not a new concept, but rather an old concept that is a natural part of the evolution of the human race. As society continues to evolve, the implementation and utilization of fuzzy systems will also continue to evolve. Introduction Using the following dictionary[2] definitions provided for the terms "Fuzzy" and "Systems", Fuzzy is defined as "Not clearly worked out; confused" and Systems can be defined as "A set of objects or phenomena grouped together for classification or analysis." A natural question would be, why do we want a confused system that groups together things for analysis? This is an abuse of the literal definition for fuzzy systems. Fuzzy systems can be more correctly defined as a set of objects or phenomena that have been grouped together in a fuzzy way. This type of grouping allows the computers to make judgments and considerations which are considered closer, in response, to the way that humans o... ...re information than previously thought possible and make analysis recommendations. Humans have a fascination for tools which make their lives easier, and fuzzy systems are such a tool. This allows humans more time to continue using the one thing that computers have yet to come us with, the human imagination. References 1. Edwin B. Dean, "Fuzzy Systems from the Perspective of Competitive Advantage", NASA, May 28, 1997 2. "The American Heritage Dictionary, Second College Edition", Houghton Mifflin Company, Boston 1985 3. James F. Brule', "Fuzzy Systems" - A Tutorial 4. Toshiro Terano, Kiyoji Asai, Michio Sugeno, "Fuzzy Systems Theory and Its Applications", 1992, Academic Press, ISBN 0-12-685245-6 5. "Isn't "fuzzy logic" an inherent contradiction?", April 15, 1993, Only two paragraphs, but contains a good example for the value of fuzzy logic.

Social Media and Business

Business Horizons (2010) 53, 59—68 www. elsevier. com/locate/bushor Users of the world, unite! The challenges and opportunities of Social Media Andreas M. Kaplan *, Michael Haenlein ? ESCP Europe, 79 Avenue de la Republique, F-75011 Paris, France KEYWORDS Social Media; User Generated Content; Web 2. 0; Social networking sites; Virtual worlds Abstract The concept of Social Media is top of the agenda for many business executives today. Decision makers, as well as consultants, try to identify ways in which ? rms can make pro? able use of applications such as Wikipedia, YouTube, Facebook, Second Life, and Twitter. Yet despite this interest, there seems to be very limited understanding of what the term ‘‘Social Media’’ exactly means; this article intends to provide some clari? cation. We begin by describing the concept of Social Media, and discuss how it differs from related concepts such as Web 2. 0 and User Generated Content. Based on this de? nition, we then provide a classi? cation of Social Media which groups applications currently subsumed under the generalized term into more speci? categories by characteristic: collaborative projects, blogs, content communities, social networking sites, virtual game worlds, and virtual social worlds. Finally, we present 10 pieces of advice for companies which decide to utilize Social Media. # 2009 Kelley School of Business, Indiana University. All rights reserved. 1. The specter of Social Media As of January 2009, the online social networking application Facebook registered more than 175 million active users. To put that number in perspective, this is only slightly less than the population of Brazil (190 million) and over twice the population of Germany (80 million)!At the same time, every minute, 10 hours of content were uploaded to the video sharing platform YouTube. And, the image hosting site Flickr provided access to over 3 billion photographs, making the world-famous Louvre * Correspondi ng author. E-mail addresses: [email  protected] eu (A. M. Kaplan), [email  protected] eu (M. Haenlein). Museum’s collection of 300,000 objects seem tiny in comparison. According to Forrester Research, 75% of Internet surfers used ‘‘Social Media’’ in the second quarter of 2008 by joining social networks, reading blogs, or contributing reviews to shopping sites; this represents a signi? ant rise from 56% in 2007. The growth is not limited to teenagers, either; members of Generation X, now 35—44 years old, increasingly populate the ranks of joiners, spectators, and critics. It is therefore reasonable to say that Social Media represent a revolutionary new trend that should be of interest to companies operating in online space–—or any space, for that matter. Yet, not overly many ? rms seem to act comfortably in a world where consumers can speak so freely 0007-6813/$ — see front matter # 2009 Kelley School of Business, India na University.All rights reserved. doi:10. 1016/j. bushor. 2009. 09. 003 60 with each other and businesses have increasingly less control over the information available about them in cyberspace. Today, if an Internet user types the name of any leading brand into the Google search, what comes up among the top ? ve results typically includes not only the corporate webpage, but also the corresponding entry in the online encyclopedia Wikipedia. Here, for example, customers can read that the 2007 model of Hasbro’s Easy-Bake Oven may lead to serious burns on children’s hands and ? gers due to a poorly-designed oven door, and that the Firestone Tire and Rubber Company has been accused of using child labor in its Liberian rubber factory. Historically, companies were able to control the information available about them through strategically placed press announcements and good public relations managers. Today, however, ? rms have been increasingly relegated to the sidelines as m ere observers, having neither the knowledge nor the chance–—or, sometimes, even the right–—to alter publicly posted comments provided by their customers. Wikipedia, for example, expressly forbids the participation of ? ms in its online community. Such an evolution may not be surprising. After all, the Internet started out as nothing more than a giant Bulletin Board System (BBS) that allowed users to exchange software, data, messages, and news with each other. The late 1990s saw a popularity surge in homepages, whereby the Average Joe could share information about his private life; today’s equivalent would be the weblog, or blog. The era of corporate web pages and e-commerce started relatively recently with the launch of Amazon and eBay in 1995, and got a right ticking-off only 6 years later when the dot-com bubble burst in 2001.The current trend toward Social Media can therefore be seen as an evolution back to the Internet’s roots, since it retransforms the World Wide Web to what it was initially created for: a platform to facilitate information exchange between users. But does that mean that Social Media is just old wine in new bottles? Probably not! As we will delve into further, the technical advances that have been made over the past 20 years now enable a form of virtual content sharing that is fundamentally different from, and more powerful than, the BBS of the late 1970s.This article discusses the challenges and opportunities that emerge from this evolution for ? rms, and provides structure to better understand the rapidly evolving ? eld of Social Media. We begin by providing a de? nition and classi? cation of Social Media by looking at their historical roots, technical speci? cities, and differences from other entities such as Web 2. 0 and User Generated Content. We then focus on six types of Social Media–—collaborative projects, blogs, A. M. Kaplan, M. Haenlein content communities, social networki ng sites, virtual game worlds, and virtual social worlds–—and present ways in which companies can ef? iently make use of these applications. Based on this analysis, we then derive a set of 10 recommendations companies should follow when thinking about developing their own Social Media strategy, be it with respect to these aforementioned types or other applications which might emerge in the future. 2. What is Social Media–—And what is it not? As highlighted, the idea behind Social Media is far from groundbreaking. Nevertheless, there seems to be confusion among managers and academic researchers alike as to what exactly should be included under this term, and how Social Media differ from the seemingly-interchangeable related concepts of Web 2. and User Generated Content. It therefore makes sense to take a step back and provide insight regarding where Social Media come from and what they include. By 1979, Tom Truscott and Jim Ellis from Duke University had c reated the Usenet, a worldwide discussion system that allowed Internet users to post public messages. Yet, the era of Social Media as we understand it today probably started about 20 years earlier, when Bruce and Susan Abelson founded ‘‘Open Diary,’’ an early social networking site that brought together online diary writers into one community. The term ‘‘weblog’’ was ? st used at the same time, and truncated as ‘‘blog’’ a year later when one blogger jokingly transformed the noun ‘‘weblog’’ into the sentence ‘‘we blog. ’’ The growing availability of high-speed Internet access further added to the popularity of the concept, leading to the creation of social networking sites such as MySpace (in 2003) and Facebook (in 2004). This, in turn, coined the term ‘‘Social Media,’’ and contributed to the prominence it has today. The most rece nt addition to this glamorous grouping has been so-called ‘‘virtual worlds’’: computerbased simulated environments inhabited by threedimensional avatars.Perhaps the best known virtual world is that of Linden Lab’s Second Life (Kaplan & Haenlein, 2009c). Although the list of the aforementioned applications may give some idea about what is meant by Social Media, a formal de? nition of the term ? rst requires drawing a line to two related concepts that are frequently named in conjunction with it: Web 2. 0 and User Generated Content. Web 2. 0 is a term that was ? rst used in 2004 to describe a new way in which software developers and end-users started to Users of the world, unite!The challenges and opportunities of Social Media utilize the World Wide Web; that is, as a platform whereby content and applications are no longer created and published by individuals, but instead are continuously modi? ed by all users in a participatory and collaborative fashio n. While applications such as personal web pages, Encyclopedia Britannica Online, and the idea of content publishing belong to the era of Web 1. 0, they are replaced by blogs, wikis, and collaborative projects in Web 2. 0. Although Web 2. 0 does not refer to any speci? technical update of the World Wide Web, there is a set of basic functionalities that are necessary for its functioning. Among them are Adobe Flash (a popular method for adding animation, interactivity, and audio/video streams to web pages), RSS (Really Simple Syndication, a family of web feed formats used to publish frequently updated content, such as blog entries or news headlines, in a standardized format), and AJAX (Asynchronous Java Script, a technique to retrieve data from web servers asynchronously, allowing the update of web content without interfering with the display and behavior of the whole page).For the purpose of our article, we consider Web 2. 0 as the platform for the evolution of Social Media. When Web 2. 0 represents the ideological and technological foundation, User Generated Content (UGC) can be seen as the sum of all ways in which people make use of Social Media. The term, which achieved broad popularity in 2005, is usually applied to describe the various forms of media content that are publicly available and created by end-users. According to the Organisation for Economic Cooperation and Development (OECD, 2007), UGC needs to ful? l three basic requirements in order to be considered as such: ? rst, it needs to be published either on a publicly accessible website or on a social networking site accessible to a selected group of people; second, it needs to show a certain amount of creative effort; and ? nally, it needs to have been created outside of professional routines and practices. The ? rst condition excludes content exchanged in e-mails or instant messages; the second, mere replications of already existing content (e. g. , posting a copy of an existing newspaper article on a personal blog without any modi? ations or commenting); and the third, all content that has been created with a commercial market context in mind. While UGC has already been available prior to Web 2. 0, as discussed above, the combination of technological drivers (e. g. , increased broadband availability and hardware capacity), economic drivers (e. g. , increased availability of tools for the creation of UGC), and social drivers (e. g. , rise of a generation of ‘‘digital natives’’ and ‘‘screenagers’’: younger age groups with substantial technical knowledge and 1 willingness to engage online) make UGC nowadays fundamentally different from what was observed in the early 1980s. Based on these clari? cations of Web 2. 0 and UGC, it is now straightforward to give a more detailed de? nition of what we mean by Social Media. In our view–—and as used herein–—Social Media is a group of Internet-based applicati ons that build on the ideological and technological foundations of Web 2. 0, and that allow the creation and exchange of User Generated Content. Within this general de? ition, there are various types of Social Media that need to be distinguished further. However, although most people would probably agree that Wikipedia, YouTube, Facebook, and Second Life are all part of this large group, there is no systematic way in which different Social Media applications can be categorized. Also, new sites appear in cyberspace every day, so it is important that any classi? cation scheme takes into account applications which may be forthcoming. To create such a classi? cation scheme, and to do so in a systematic manner, we rely on a set of theories in the ? ld of media research (social presence, media richness) and social processes (self-presentation, self-disclosure), the two key elements of Social Media. Regarding the media-related component of Social Media, social presence theory (Short, Willi ams, & Christie, 1976) states that media differ in the degree of ‘‘social presence’’–—de? ned as the acoustic, visual, and physical contact that can be achieved–—they allow to emerge between two communication partners. Social presence is in? uenced by the intimacy (interpersonal vs. mediated) and immediacy (asynchronous vs. ynchronous) of the medium, and can be expected to be lower for mediated (e. g. , telephone conversation) than interpersonal (e. g. , face-to-face discussion) and for asynchronous (e. g. , e-mail) than synchronous (e. g. , live chat) communications. The higher the social presence, the larger the social in? uence that the communication partners have on each other’s behavior. Closely related to the idea of social presence is the concept of media richness. Media richness theory (Daft & Lengel, 1986) is based on the assumption that the goal of any communication is the resolution of ambiguity and the reductio n of uncertainty.It states that media differ in the degree of richness they possess–—that is, the amount of information they allow to be transmitted in a given time interval–—and that therefore some media are more effective than others in resolving ambiguity and uncertainty. Applied to the context of Social Media, we assume that a ? rst classi? cation can be made based on the richness of the medium and the degree of social presence it allows. With respect to the social dimension of Social Media, the concept of self-presentation states that 2 in any type of social interaction people have the desire to control the impressions other people form of them (Goffman, 1959). On the one hand, this is done with the objective of in? uencing others to gain rewards (e. g. , make a positive impression on your future in-laws); on the other hand, it is driven by a wish to create an image that is consistent with one’s personal identity (e. g. , wearing a fashionable out? t in order to be perceived as young and trendy). The key reason why people decide to create a personal webpage is, for example, the wish to present themselves in cyberspace (Schau & Gilly, 2003).Usually, such a presentation is done through self-disclosure; that is, the conscious or unconscious revelation of personal information (e. g. , thoughts, feelings, likes, dislikes) that is consistent with the image one would like to give. Self-disclosure is a critical step in the development of close relationships (e. g. , during dating) but can also occur between complete strangers; for example, when speaking about personal problems with the person seated next to you on an airplane. Applied to the context of Social Media, we assume that a second classi? ation can be made based on the degree of self-disclosure it requires and the type of self-presentation it allows. Combining both dimensions leads to a classi? cation of Social Media which we have visualized in Table 1. With respect to social presence and media richness, applications such as collaborative projects (e. g. , Wikipedia) and blogs score lowest, as they are often text-based and hence only allow for a relatively simple exchange. On the next level are content communities (e. g. , YouTube) and social networking sites (e. g. Facebook) which, in addition to text-based communication, enable the sharing of pictures, videos, and other forms of media. On the highest level are virtual game and social worlds (e. g. , World of Warcraft, Second Life), which try to replicate all dimensions of face-to-face interactions in a virtual environment. Regarding self-presentation and self-disclosure, blogs usually score higher than collaborative projects, as the latter tend to be focused on speci? c content domains. Table 1. A. M. Kaplan, M. Haenlein In a similar spirit, social networking sites allow for more self-disclosure than content communities.Finally, virtual social worlds require a higher level of self-disclosure tha n virtual game worlds, as the latter are ruled by strict guidelines that force users to behave in a certain way (e. g. , as warriors in an imaginary fantasy land). We will now provide more detail on each of these six different types of Social Media, and discuss the challenges and opportunities they offer companies. 3. The challenges and opportunities of Social Media 3. 1. Collaborative projects Collaborative projects enable the joint and simultaneous creation of content by many end-users and are, in this sense, probably the most democratic manifestation of UGC.Within collaborative projects, one differentiates between wikis–—that is, websites which allow users to add, remove, and change text-based content–—and social bookmarking applications–—which enable the group-based collection and rating of Internet links or media content. Exemplary applications within this category include the online encyclopedia Wikipedia, a wiki currently available in more than 230 different languages, and the social bookmarking web service Delicious, which allows the storage and sharing of web bookmarks.The main idea underlying collaborative projects is that the joint effort of many actors leads to a better outcome than any actor could achieve individually; this is similar to the ef? cient-market hypothesis in behavioral ? nance (Fama, 1970). From a corporate perspective, ? rms must be aware that collaborative projects are trending toward becoming the main source of information for many consumers. As such, although not everything written on Wikipedia may actually be true, it is believed to be true by more and more Internet users. This may be particularly crucial as regards corporate crises. For example, Classi? ation of Social Media by social presence/media richness and self-presentation/self-disclosure Users of the world, unite! The challenges and opportunities of Social Media when online book retailer Amazon started to test the idea of dynami c pricing, comments declaring such a practice as unfair showed up instantaneously under the Wikipedia entry on ‘‘time-based pricing. ’’ Yet, collaborative projects also provide some unique opportunities for ? rms. Finnish handset manufacturer Nokia, for instance, uses internal wikis to update employees on project status and to trade ideas, which are used by about 20% of its 68,000 staff members.Likewise, American computer software company Adobe Systems maintains a list of bookmarks to company-related websites and conversations on Delicious. 63 3. 3. Content communities The main objective of content communities is the sharing of media content between users. Content communities exist for a wide range of different media types, including text (e. g. , BookCrossing, via which 750,000+ people from over 130 countries share books), photos (e. g. , Flickr), videos (e. g. , YouTube), and PowerPoint presentations (e. g. , Slideshare). Users on content communities are not required to create a personal pro? e page; if they do, these pages usually only contain basic information, such as the date they joined the community and the number of videos shared. From a corporate viewpoint, content communities carry the risk of being used as platforms for the sharing of copyright-protected materials. While major content communities have rules in place to ban and remove such illegal content, it is dif? cult to avoid popular videos–—such as recent episodes of comedy dramas–—being uploaded to YouTube only hours after they have been aired on television.On the positive side, the high popularity of content communities makes them a very attractive contact channel for many ? rms; this is easy to believe when one considers that YouTube serves over 100 million videos per day. In 2007, Procter & Gamble organized a contest for its over-the-counter drug Pepto-Bismol, whereby users were encouraged to upload to YouTube 1-minute videos of themsel ves singing about the ailments Pepto-Bismol counteracts, including heartburn and nausea. In a similar spirit, kitchen appliances manufacturer Blendtec became popular for its bevy of inexpensive ‘‘Will it blend? ’ videos, which have been watched by millions of people. Other ? rms, such as Cisco and Google, rely on content communities to share recruiting videos, as well as keynote speeches and press announcements, with their employees and investors. 3. 2. Blogs Blogs, which represent the earliest form of Social Media, are special types of websites that usually display date-stamped entries in reverse chronological order (OECD, 2007). They are the Social Media equivalent of personal web pages and can come in a multitude of different variations, from personal diaries describing the author’s life to summaries of all relevant information in one speci? content area. Blogs are usually managed by one person only, but provide the possibility of interaction with others through the addition of comments. Due to their historical roots, text-based blogs are still by far the most common. Nevertheless, blogs have also begun to take different media formats. For example, San Francisco-based Justin. tv allows users to create personalized television channels via which they can broadcast images from their webcam in real time to other users. Many companies are already using blogs to update employees, customers, and shareholders on developments they consider to be important.Jonathan Schwartz, CEO of Sun Microsystems, maintains a personal blog to improve the transparency of his company; so does automotive giant General Motors. Yet, as is the case with collaborative projects, blogs do not come without risks. These generally present in two fashions. First, customers who–—for one reason or another–—turn out to be dissatis? ed with or disappointed by the company’s offerings may decide to engage in virtual complaints in the form o f protest websites or blogs (Ward & Ostrom, 2006), which results in the availability of potentially damaging information in online space.Second, once ? rms encourage employees to be active on blogs, they may need to live with the consequences of staff members writing negatively about the ? rm. Microsoft’s former ‘‘technical evangelist’’ Robert Scoble, for example, had a tendency to ? ercely criticize the products of his employer–— before he decided to leave the Redmond-based software company in 2006. 3. 4. Social networking sites Social networking sites are applications that enable users to connect by creating personal information pro? les, inviting friends and colleagues to have access to those pro? es, and sending e-mails and instant messages between each other. These personal pro? les can include any type of information, including photos, video, audio ? les, and blogs. According to Wikipedia, the largest social networking sites are U . S. -based Facebook (initially founded by Mark Zuckerberg to stay in touch with his fellow students from Harvard University) and MySpace (with 1,500 employees and more than 250 million registered users). Social networking sites are of such high popularity, speci? cally among younger Internet 4 users, that the term ‘‘Facebook addict’’ has been included in the Urban Dictionary, a collaborative project focused on developing a slang dictionary for the English language. Several companies are already using social networking sites to support the creation of brand communities (Muniz & O’Guinn, 2001) or for marketing research in the context of netnography (Kozinets, 2002). To promote the movie ‘‘Fred Claus,’’ a 2007 Christmas comedy ? lm, Warner Brothers created a Facebook pro? le via which visitors could watch trailers, download graphics, and play games.Likewise, the Adidas custom soccer community on MySpace allows visitors to asso ciate themselves with one of two brands of elite soccer cleats produced by the German sports apparel manufacturer, and to access product reviews and information on professional soccer players who play using ‘‘their’’ shoes. Some ? rms even go one step further and use Facebook as a distribution channel. Consider U. S. -based ? orist 1-800-Flowers. com, which offers a widget on Facebook called ‘‘Gimme Love’’ whereby users can send ‘‘virtual bouquets’’ to friends or, with a click of the mouse, be directly transferred to the company’s website to send real ? wers. A. M. Kaplan, M. Haenlein hunter–—starts to more and more closely resemble their real life personality. Besides their use for ingame advertising (similar in idea to product placement in blockbuster movies), the high popularity of virtual game worlds can also be leveraged in more traditional communication campaigns. Japanese automo tive giant Toyota, for example, used pictures and mechanics from the World of Warcraft application in its latest Tundra commercial to reach the 2. 5 million players in the U. S. lone. 3. 6. Virtual social worlds The second group of virtual worlds, often referred to as virtual social worlds, allows inhabitants to choose their behavior more freely and essentially live a virtual life similar to their real life. As in virtual game worlds, virtual social world users appear in the form of avatars and interact in a three-dimensional virtual environment; however, in this realm, there are no rules restricting the range of possible interactions, except for basic physical laws such as gravity.This allows for an unlimited range of self presentation strategies, and it has been shown that with increasing usage intensity and consumption experience, users of virtual social worlds–—or ‘‘residents,’’ as they prefer to be called–—show behavior that more and more closely mirrors the one observed in real life settings (Haenlein & Kaplan, 2009; Kaplan & Haenlein, 2009a, 2009b). Arguably, the most prominent example of virtual social worlds is the Second Life application, founded and managed by the San Francisco-based company Linden Research Inc.Besides doing everything that is possible in real life (e. g. , speaking to other avatars, taking a walk, enjoying the virtual sunshine), Second Life also allows users to create content (e. g. , to design virtual clothing or furniture items) and to sell this content to others in exchange for Linden Dollars, a virtual currency traded against the U. S. Dollar on the Second Life Exchange. Some residents are so successful in this task that the virtual money earned that way complements their real life income.Virtual social worlds offer a multitude of opportunities for companies in marketing (advertising/communication, virtual product sales/v-Commerce, marketing research), and human resource and internal process management; for a more detailed discussion, see Kaplan and Haenlein (2009c). 3. 5. Virtual game worlds Virtual worlds are platforms that replicate a threedimensional environment in which users can appear in the form of personalized avatars and interact with each other as they would in real life.In this sense, virtual worlds are probably the ultimate manifestation of Social Media, as they provide the highest level of social presence and media richness of all applications discussed thus far. Virtual worlds come in two forms. The ? rst, virtual game worlds, require their users to behave according to strict rules in the context of a massively multiplayer online role-playing game (MMORPG). These applications have gained popularity in recent years, as standard game consoles–—such as Microsoft’s X-Box and Sony’s PlayStation–—now allow simultaneous play among a multitude of users around the globe.Examples of virtual game worlds inc lude the cod-medieval ‘‘World of Warcraft,’’ which counts around 8. 5 million subscribers who explore the virtual planet of Azeroth in the form of humans, dwarves, orcs, or night elves, to ? ght monsters or to search for treasure; and Sony’s EverQuest, in which 16 different races of players (e. g. , wizards, clerics) travel the fantasy world of Norrath. The rules of such games usually limit the degree of self-presentation and self-disclosure possible, although some users spend so much time with these applications that their character–—be it a warrior, a wizard, or a dragon . Ten pieces of advice for companies deciding to use Social Media Social Media is a very active and fast-moving domain. What may be up-to-date today could have Users of the world, unite! The challenges and opportunities of Social Media disappeared from the virtual landscape tomorrow. It is therefore crucial for ? rms to have a set of guidelines that can be applied to any form of Social Media, whether they are part of the aforementioned list or not. Next, we provide such a set of recommendations. Given that Social Media have both a social- and a media-component, we split our advice into two sections: ? e points about using media and ? ve points about being social. 65 4. 1. Five points about using media 4. 1. 1. Choose carefully There are dozens–—if not hundreds–—of Social Media applications, and new ones are appearing on the horizon every day. If you still need time to run your core business, you simply cannot participate in them all, especially since ‘‘being active’’ is one key requirement of success (see below). Choosing the right medium for any given purpose depends on the target group to be reached and the message to be communicated.On the one hand, each Social Media application usually attracts a certain group of people and ? rms should be active wherever their customers are present. For example, if your main target audience is book lovers, a content community via which users share self-written novels or poems is likely better suited to your purpose than a virtual world which centers on ? ghting dragons and ? nding treasures. On the other hand, there may be situations whereby certain features are necessary to ensure effective communication, and these features are only offered by one speci? c application. For example, when the U. S.Army undertook an initiative in 2007 to reach the Hispanic community, it decided to utilize the social networking site Univision rather than the more popular Facebook. This choice was driven in part by the fact that Univision–—a Spanish-language television network in the U. S. and Puerto Rico–—is the social networking application with the largest Latin American audience, due to an extensive range of telenovelas and Mexican programs produced by Grupo Televisa. However, another reason Univision was chosen is becau se it offers a moderating service which checks comments from users for appropriateness before posting them on the site.In contrast, other applications, including Facebook, allow users to post messages without supervision. 4. 1. 2. Pick the application, or make your own Once you know which game you’re playing, the next decision involves whether to make or buy. In some cases, it might just be best to join an existing Social Media application and bene? t from its popularity and user base. After all, there is no need to reinvent the wheel if somebody has already done it, especially given that Social Media show positive network externalities in the sense that they get more attractive to join the more participants they already have.But in some cases, the right application might just not be available yet. Japan’s Fuji? lm, for example, recently launched its own social network to build a community of photo enthusiasts. In a similar spirit, U. S. -based department store ? rm Se ars collaborated with MTV music television to create a social network around back-to-school shopping. Yet, whatever the ultimate decision–—to buy, make, or both–— it is vital that there is an understanding of the basic idea behind Social Media. It’s all about participation, sharing, and collaboration, rather than straightforward advertising and selling. 4. 1. 3.Ensure activity alignment Sometimes you may decide to rely on various Social Media, or a set of different applications within the same group, in order to have the largest possible reach. In this case, it is crucial to ensure that your Social Media activities are all aligned with each other. A prime example in this context is computer manufacturer Dell and its ‘‘Digital Nomads’’ campaign. Dell uses a combination of social networking sites (Facebook, LinkedIn), blogs, and content communities (YouTube videos) to show how its range of laptop computers enable individuals to become a nomadic mobile workforce.In a similar spirit, Chrysler’s Jeep brand connects with its customers by combining photos shared on the content community Flickr, with groups on social networking sites such as MySpace and Facebook. Using different contact channels can be a worthwhile and pro? table strategy. But remember: one goal of communication is the resolution of ambiguity and reduction of uncertainty, and nothing is more confusing than contradicting messages across different channels. 4. 1. 4. Media plan integration What is true for different types of Social Media also holds for the relationship between Social Media and traditional media: Integration is key!While you may consider these two arenas to be completely different, in customers’ eyes they are both part of the same: your corporate image. Consider the actions of soft drink giant Coca-Cola. In June 2006, a pair of performance artists shot a video featuring a series of geysers they created by dropping Mentos brand mints into 2-liter bottles of Coke; the clip became a major hit on YouTube. Realizing customers’ enthusiasm for this performance, Coca-Cola fostered the sensation by airing the video on late-night television and ensuring broad digital distribution across different content communities.Besides the advantage of 66 high impact/low cost media coverage, the campaign also resulted in a measurable sales uplift. 4. 1. 5. Access for all Although this might sound elementary, once the ? rm has decided to utilize Social Media applications, it is worth checking that all employees may actually access them. Commonly, ? rms block Facebook, YouTube, and Second Life on corporate PCs for fear that staff might spend too much time networking instead of working. While this is certainly a consideration, it cannot imply that employees must have special permission to be able to access the company blog.At the same time, there is a need to curtail the possibility of the entire organization spending all its time producing funny videos and uploading them to YouTube. One possible approach involves de? ning groups of employees whose primary objective is the management of corporate Social Media; all other staff members are treated as occasional participants. Under this scenario, the ? rst group is given administrator rights–—which allows the opening of new discussion threads and deletion of inappropriate posts–—while the second group is not.Also, at some point, it will be necessary to develop certain guidelines for Social Media usage; as done, for instance, by ‘‘Big Blue’’ IBM, which has a corporate charta for appropriate behavior within Second Life. For example, it is important to highlight that every employee needs to identify himself or herself as such when posting a comment on the corporate blog. Otherwise, end-consumers could get the impression that anonymous accounts are used to enable employees to post fake messa ges and overly-positive feedback, which could severely damage the credibility of your whole Social Media campaign. A. M. Kaplan, M.Haenlein else’s than it is about engaging others in open and active conversation. Participants on Social Media applications have the desire to actively engage and to become both producers and consumers of information, so-called ‘‘prosumers’’ (Tof? er, 1980). Be considerate of this need and act accordingly. 4. 2. 2. Be interesting Let’s face it: nobody is interested in speaking to a boring person. As such, if you would like your customers to engage with you, you need to give them a reason for doing so–—one which extends beyond saying you are the best airline in town, or manufacture the most robust kitchen blender. The ? st step is to listen to your customers. Find out what they would like to hear; what they would like to talk about; what they might ? nd interesting, enjoyable, and valuable. Then, devel op and post content that ? ts those expectations. Coffee powerhouse Starbucks, for example, created the ‘‘My Starbucks Idea’’ platform, via which customers can submit new ideas for the company. These ideas are subsequently voted on by other users, with the winners being considered for implementation by Starbucks top management. As stated by Oscar Wilde in his novel, The Picture of Dorian Grey: The one sin for which there is no forgiveness is ennui. . 2. 3. Be humble Never forget that Social Media existed before you decided to engage in them; indeed, in many cases, even before you knew about their existence. In this light, do not expect that you know better how to use them than others who have spent countless hours on Facebook or Second Life, for example. Before you enter any application, ? rst take some time to discover it and to learn about its history and basic rules. Only once you have gained the necessary understanding, start to participate. When aerosp ace and defense ? rm Boeing decided to launch its ? st corporate blog, the site was designed such that users were not allowed to comment on what they saw. Yet, interaction and feedback are critical elements of all Social Media, blogs included. Hence, many readers perceived the Boeing blog as a fake, and simply corporate advertising in disguise. If there is one certain path to failure, it involves thinking that Social Media is just about posting existing TV spots on YouTube or putting prefabricated press announcements on corporate blogs. 4. 2. 4. Be unprofessional Have you ever noticed that in Hollywood blockbuster ? ms, it’s not usually the handsome guy who ends up with the girl, but rather the clumsy, charming one? The same goes for Social Media, and ? rms 4. 2. Five points about being social 4. 2. 1. Be active If you want to develop a relationship with someone, it is always advisable to take the lead and to be active. Social Media are all about sharing and interaction, so e nsure that your content is always fresh and that you engage in discussions with your customers. Consider the aforementioned blog kept by Sun Microsystems CEO Jonathan Schwartz. Via this outlet, the ? urehead discusses–—on an ongoing basis–—his corporate strategy, new product development projects, and company values, and replies directly to correspondence received. In considering your Social Media efforts, be aware that ? rm involvement must extend beyond responding to negative comments and defending product offerings. Social Media is less about explaining why your baking mix, detergent, or shampoo is better than anyone Users of the world, unite! The challenges and opportunities of Social Media would be wise to avoid overly-professional content offerings.There’s no need to spend $100,000 to design the perfect MySpace presence, or hire a professional writer to manage your corporate blog. Instead, try to blend in with other users and don’t be a fraid to make mistakes! Bill Marriott, Chairman and CEO of the Marriott International Hotel chain, uses his blog, for example, to post regular updates and stories from his travels to Marriott properties around the world–—very much in the same way as would a work colleague when describing her last vacation. Social Media users are people like you, who understand that things do not always go smoothly.And, if you’re nice to them, they may even give you free advice on how to do it better the next time. 4. 2. 5. Be honest Last but not least, be honest and respect the rules of the game. Some Social Media–—such as Wikipedia–— may not allow companies to be involved, so do not try to force your way in. Consider Anheuser-Busch, owner of SeaWorld marine mammal parks. Anheuser-Busch tried to ‘‘rectify’’ misleading information on Wikipedia through the use of PR ? rms, and failed miserably at it. Never expect that other par ticipants may not ? d out who stands behind some anonymous user account; after all, you’re dealing with some of the most technologically sophisticated people on the planet. 67 5. Nothing to lose but their chains Today, everything is about Social Media. Some industry gurus claim that if you do not participate in Facebook, YouTube, and Second Life, you are not part of cyberspace anymore. Social Media allow ? rms to engage in timely and direct end-consumer contact at relatively low cost and higher levels of ef? ciency than can be achieved with more traditional communication tools.This makes Social Media not only relevant for large multinational ? rms, but also for small and medium sized companies, and even nonpro? t and governmental agencies. Using Social Media is not an easy task and may require new ways of thinking, but the potential gains are far from being negligible. Dell, for example, states that its use of Twitter–—a micro blogging application that allows se nding out short, text-based posts of 140 characters or less–—has generated $1 million in incremental revenue due to sales alerts. Some ? ms may even be too successful for their own good, as illustrated by Burger King’s ‘‘Whopper Sacri? ce’’ campaign: In December 2008, the fast food giant developed a Facebook application which gave users a free Whopper sandwich for every 10 friends they deleted from their Facebook network. The campaign was adopted by over 20,000 users, resulting in the sacri? cing of 233,906 friends in exchange for free burgers. Only one month later, in January 2009, Facebook shut down Whopper Sacri? ce, citing privacy concerns. Who would have thought that the price of a friendship is less than $2 a dozen?A new trend is on the horizon, though; Watch out for Mobile Social Media! Mobile Web 2. 0 is very similar to Web 2. 0, as discussed earlier. In contrast to its predecessor Mobile Web 1. 0, which relied on proprietary pr otocols (e. g. , WAP) and use-based pricing, Mobile Web 2. 0 is characterized by open standards (e. g. , a transition to the TCP/IP protocol, the technical foundation of the World Wide Web) and ? at-rate systems. Even the manual entry of web addresses using small and dif? cult-to-handle keyboards is becoming history.Soon, all items around you will be equipped with Radio Frequency Identi? cation (RFID) tags that will be able to automatically connect to your mobile phone and send URLs to them, similar to today’s text messages. This technical evolution is laying the groundwork for moving Social Media applications away from desktop PCs and laptops, toward mobile devices. Why log into Facebook if you can easily update all your friends using Twitter? Why wait until you return home to watch the new YouTube video if you can do so conveniently on your iPhone? According to Jupiter Research, the market for Mobile Web 2. evolutions will grow from a mere $5. 5 billion today to an impressi ve $22. 4 billion by 2013. Mobile Social Media applications are expected to be the main driver of this evolution, soon accounting for over 50% of the market. In one way, this surge toward Mobile Social Media can even be seen as another step toward Internet democratization and closing the digital divide between developed and emerging countries. In India, for example, mobile phones outnumber PCs by 10 to 1. In Thailand, only 13% of the population owns a computer, versus 82% who have access to a mobile phone.It is therefore not surprising that the Pew Research Center–—a Washington-based think tank–—estimates that by 2020, a mobile device will be the primary Internet connection tool for most people in the world. Making Social Media applications mobile is likely to tap a currently unexploited base of new users. Even if percapita spending in these countries may still be low, vast population numbers make them relevant for virtually any ? rm. Obviously, Mobile So cial Media does not come without a price. Some would argue that while it enables the detailed following of friends half-way across the world, it can foster a society where we don’t now the names of our own next-door neighbors. Be that as it may, and independent of 68 whether or not one approves of such an evolution, it seems undisputable that (Mobile) Social Media will be the locomotive via which the World Wide Web evolves. Businesses, take note–—and don’t miss this train! A. M. Kaplan, M. Haenlein Kaplan, A. M. , & Haenlein, M. (2009b). Consumers, companies, and virtual social worlds: A qualitative analysis of Second Life. Advances in Consumer Research, 36(1), 873—874. Kaplan, A. M. , & Haenlein, M. (2009c). The fairyland of Second Life: About virtual social worlds and how to use them.Business Horizons, 52(6), 563—572. Kozinets, R. V. 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