Globalization and social change Essay Example | Topics and Well Written Essays - 500 words

Globalization and social change - Essay Example In line with the movements of human resources, a lot of people from Asian countries migrate in the US to find a better work opportunity here in our country. Globalization causes a lot of social changes. In line with these changes, most of my Filipino friends have decided to migrate in US because of higher salary and their advantages over the monetary exchange rate. Most of them need to send a portion of their monthly income to their love ones who have been unemployed in the Philippines for many years. Upon analyzing the situation, thousands of skilled labor jobs have been transferred from developed countries to developing countries. Since there is a huge population in developing countries who are uneducated, millions of people who belong to the low-income families remain unemployed. Due to lack of education, thousands of Filipinos are forced to work in developed countries as nanny or caregiver to support the financial needs of their immediate family who are living in their hometown. The story of Argetsinger (2004) and Argetsinger (2003) highlighted the fact that low-income people who live in rural areas or less developed countries often have a large family size. Personally, I strongly believe that there is truth behind her story that the lack of financial resources to support the educational needs of the youth deprives these people from becoming competitive in the labor markets. Each year, millions of students graduate from different universities around the world. This tightens the competition among the existing labor force. For this reason, it is impossible for uneducated individuals to be able to find high paid jobs that will enable them to support the financial needs of their family members. Kenyan tribe is experiencing new hope when Ntaiya was able to become successful in her educational challenges. In line with this matter, Argetsinger (2003) gave

Simple to carry around Essay Example for Free

Simple to carry around Essay Super computers are the fastest computers and the most expensive computer in the world; these are at least 100 millions pounds. They are mainly used for superior scientific investigations, weather forecasting or advanced engineering applications Mainframe computers can contain massive amounts of data and are capable of processing them. Large utility companies such as gas suppliers and banks etc would these computers to save masses of data in it. Minicomputers are used by smaller businesses to handle their data processing or to run something similar to a city traffic control system. Desktop computers would naturally be supplied with the computer itself (complete with hard disk drive and floppy disk drive) and peripherals such as a screen, a mouse, a keyboard and a CD or DVD drive. These are comparatively cheap and easy to add development cards to. The only disadvantage is that it takes up lots of space and is not easily moved. Notebooks (Laptops) These are little, light and simple to carry around. You open it by his hinges and has a screen on its inside, keyboard and mouse controls. These are really expensive because of their processing power and you cannot use standard expansion cards. Keyboards and screens not as good for extended usage. They are designed to run on rechargeable batteries or the mains and can contain many of the description available on a desktop computer. Touch pads or a button are usually used to control the screen pointer. These are also portable due to their size and ability to run on batteries Palm-tops PDAs (personal digital assistants) These are very portable, small hand-held computers. They are usually supplied with software such as a diary, a contacts database, and some form of word processor. Many now have email facilities and even spreadsheets and databases. They either use a little keyboard or a touch-sensitive screen and writing recognition software. They can be linked to larger computers straight by cable or through a docking station or using an infrared link. These are relatively expensive, limited expansion; non-keyboard versions can be slow to input data. Embedded computers have a vast number of modern devices contain some figure of built-in computer. Examples include: washing machines; camera, hi-fi systems; telephones; microwave ovens; missiles. The inputs are usually sensors so a keyboard may not be needed. The outputs are usually simple displays or motors and relays to control something.

cuba :: essays research papers

Fidel Castro Liss, Sheldon B. Roots of Revolution: Radical thought in Cuba. Lincoln: University of   Ã‚  Ã‚  Ã‚  Ã‚  Nebraska Press, 1987, The document that I chose is the picture of Fidel Castro and his band of revolutionaries at a secret camp somewhere in Cuba. The picture was taken in 1957, on January 1st 1959 Castro and his army took over the authoritarian government of Fulgencio Batista. In the picture all the men are holding rifles and look like they have been fighting in their Guerilla warfare style. Guerilla warfare is where you use your surroundings to your advantage. It often uses sneak attacks, ambushes, hit and run tactics and is known to be extremely brutal. Guerilla warfare does not require a big well trained army, which works to Castro’s advantage because it allowed him to arm the peasants who were fighting for revolution.   Ã‚  Ã‚  Ã‚  Ã‚  January 1st 1959 is one of the most important days in Cuba’s history and has had substantial effects on many other countries. When Castro over took Batista’s government Castro was gaining in popularity, especially with the middle class and peasants who wanted change. Two of the countries most affected by the take over were the Soviet Union and United States. After the take over the Soviet Union paid one hundred million credits for Cuban sugar, it’s primary export. Over the next few years Castro and the Soviet Union became closer. On December 2 1961, Castro publicly announced that he was a Marxist-Leninist and would remain that way until the day died. Cuba became the first Communist country in the Western Hemisphere, and this worried the United States who was in the midst of the Cold War with the Soviet Union In October of 1960 The United States declared a trade embargo against Cuba. Then on January 3, 1961, the United States broke all diplomat ic relations with Cuba. This pushed Cuba closer to the Soviet Union and led eventually to the Cuban missile crisis. The United states has been obsessed with the idea that the Soviet Union is using Cuba as a surrogate foster of Marxist subversion throughout the Caribbean, Central and South America   Ã‚  Ã‚  Ã‚  Ã‚  The Cuban revolution is seen as a bad thing to Americans, but it did give the Cuban people some social gains. Castro was always liked my the peasants and middle class because he promised to improve their living conditions. Two areas that improved were health care and education. cuba :: essays research papers Fidel Castro Liss, Sheldon B. Roots of Revolution: Radical thought in Cuba. Lincoln: University of   Ã‚  Ã‚  Ã‚  Ã‚  Nebraska Press, 1987, The document that I chose is the picture of Fidel Castro and his band of revolutionaries at a secret camp somewhere in Cuba. The picture was taken in 1957, on January 1st 1959 Castro and his army took over the authoritarian government of Fulgencio Batista. In the picture all the men are holding rifles and look like they have been fighting in their Guerilla warfare style. Guerilla warfare is where you use your surroundings to your advantage. It often uses sneak attacks, ambushes, hit and run tactics and is known to be extremely brutal. Guerilla warfare does not require a big well trained army, which works to Castro’s advantage because it allowed him to arm the peasants who were fighting for revolution.   Ã‚  Ã‚  Ã‚  Ã‚  January 1st 1959 is one of the most important days in Cuba’s history and has had substantial effects on many other countries. When Castro over took Batista’s government Castro was gaining in popularity, especially with the middle class and peasants who wanted change. Two of the countries most affected by the take over were the Soviet Union and United States. After the take over the Soviet Union paid one hundred million credits for Cuban sugar, it’s primary export. Over the next few years Castro and the Soviet Union became closer. On December 2 1961, Castro publicly announced that he was a Marxist-Leninist and would remain that way until the day died. Cuba became the first Communist country in the Western Hemisphere, and this worried the United States who was in the midst of the Cold War with the Soviet Union In October of 1960 The United States declared a trade embargo against Cuba. Then on January 3, 1961, the United States broke all diplomat ic relations with Cuba. This pushed Cuba closer to the Soviet Union and led eventually to the Cuban missile crisis. The United states has been obsessed with the idea that the Soviet Union is using Cuba as a surrogate foster of Marxist subversion throughout the Caribbean, Central and South America   Ã‚  Ã‚  Ã‚  Ã‚  The Cuban revolution is seen as a bad thing to Americans, but it did give the Cuban people some social gains. Castro was always liked my the peasants and middle class because he promised to improve their living conditions. Two areas that improved were health care and education.

Jane Addams

Along with her companion Ellen Starr, Addams founded the Hull House, which is located in Chicago. If that is not enough, she was also the first woman from America to be awarded the Nobel Peace Prize. You may wonder how this woman was able to fulfill all of her achievements, eing a girl from a small community In Illinois.She was from a large family; her father was a well-to-do gentleman; her mother was very kind, she also had five brothers and sisters. When her mother died, her father remarried and they had two new step- brothers. Jane and her father had a very special relationship; he was there to encourage her and pursue a higher education. Even though it was expected of most women to get married and become housewives during that time, Jane was not going to settle for an average life. She attended Rockford Seminary for young ladies.She was one of the smartest and well Ilked people In her school, yet she wanted more. Her parents discouraged her aspirations to obtain a degree In medic ine by taking her on a trip to Europe. She became very ill on the duration of this trip and had to return home. upon arrival, her father passed away which sent Jane into a deep depression. After a long recovery period, she left home for Europe again, but this time, she visited the Toynbee Hall in England. This inspired her to open the Hull House with a friend, Ellen Starr.The Hull House, located in Chicago, outlasted the Depression of the 193ffs. The Hull House became the prime meeting spot for all sociologist's no matter the race or gender, who simply wanted their voice heard. It did not matter what you said or how you felt. All that mattered was those who wanted something, were free to say whatever they wished, speaking their minds. These two served many people in need during times of chaos and despair, and knew just how to handle difficult situations.Also, during this time, she was advocating many things, and they were becoming policies under President Franklin Roosevelt's reign. Addams had many great accomplishments in the sociological area of her life. She contributed greatly, but she was never considered as much as she should have been because she was a woman. She was looked down upon with her thoughts and ideas, and some began to question whether her Intentions were safe or not. In a typical life back In Jane Addams' days, women were supposed to deal with the social work. hereas the men were to dominate the sociological portion. She was considered a social worker, but everyone knows that her greatest accomplishments dealt with sociology. Jane far succeeded the necessities of being labeled a sociologist, but she continued to be ignored. She was not the only one to go unrecognized. Even those she worked with or associated with were also paid no attention. Another famous sociologist specifically, W. E. B. DuBois, a black man of that time, was also overlooked. Although many ‘Of2 alsapprovea 0T ner, sne would never let tnem get to ner. ne Knew wnat sne wanted, and what she had to do to get to that point. Later in life, Jane Addams became a very passionate feminist by philosophy. This was before the time of Women's Suffrage, so women did not really have a say. In order to be able to do this, she felt that going to the legislation would help solve this, meaning women would have the right to vote. She also thought that women should earn the right to produce aspirations in search of further opportunities to be made recognized. Jane Addams was a committed pacifist and early feminist, opposing to war and violence.Addams also participated in the International Congress of Women and established the Women's Peace Party in 91 5, while continuing to maintain her pacifist beliefs even after the United States entered World War I in 1917. She supported campaigns for suffering women, and was an outspoken advocate of internationalism, and was always concerned about the needs of others. Her international efforts were actually noticed in 1931 when she was awarded the Nobel Peace Prize. She became the 1st American woman to receive the prestigious award. It is obvious that Addams was a very prominent fgure in developing sociology.Jane was an astonishing woman, and helped us construct ociety in a way that is still used today. She was still working hard in The Hull House and other organizations all the way up until her death in 1935. Addams went on to die of cancer, after only three days of even knowing of the illness. The funeral was held in the Hull House, bringing together thousands of people showing their appreciation and support. She lived a long successful seventy-five years. Jane Addams left this world with something to be proud of; knowing that she influenced thousands of lives with her many accomplishments.

My High School Experience Essay

Everyone has heard or been told, â€Å"high school is what you make of it.† High school is in fact what you make of it, but it is also the time of great change in everybody. They say HIGH SCHOOL is the best part of growing up and being a teenager. It is where we can experience things, which we thought we can never make or do. It is where we discover and learn things in our own and it is where we learn to become independent. In my four years of studying here, I discovered that there is more to life than what we had imagined. I am able to learn many things based on what my teachers had taught me and based on my own experiences. I am able to know and to be acquainted with myself more and I am able to distinguish my capabilities and talents. I am able to gain friends and I am able to socialize and mingle more with the people around me. High School to me seemed like it passed by really fast, almost too fast sometimes. I learned many valuable life lessons as well as made lifelong friends. I learned the value of hard work, dedication, and also how to tell your real friends from the others. It was tough but overall a great experience that I will soon miss. Since being a freshman, I have changed in a major way. Coming into high school I was a shy, unmotivated young man that didn’t really know what he was getting into. I am leaving high school a man who is mature, outgoing, and very sure of himself. If high school has taught me anything, it is that you should always have confidence in yourself. If you believe in yourself and you believe that you can achieve anything you want in life, good things will happen to you. Knowing that I am graduating high school and never coming back hasn’t really hit me yet. These four years has been an overall life changing experience that I will never forget.

Create Appealing Biology Personal Statement Essays

Create Appealing Biology Personal Statement Essays Create Appealing Biology Personal Statement Essay Create Appealing Biology Personal Statement Essay At the time of applying in a college with the intention of seeking an advance degree in the field of Biology, the candidate has to write an appealing personal statement. It is kind of a daunting task for those individuals who don’t have even an ounce of experience of writing any documents similar to it. Generally a personal statement highlights the special qualities and character of the candidate that distinguish him from the rest of the candidates who apply for the same field. It allows the candidate to express why he thinks he is the ideal fit with the Biology community and how he intends to contribute to this community. Nonetheless, following are some helpful guidelines that can assist you in creating an appealing biology personal statement. Get in touch with the admission department of the college where you intend to apply and ask them to give you the guidelines regarding the personal statement. Don’t hesitate to ask them some personal advices or tips that can help you in writing an effective statement. Analyze the guidelines of the college carefully and determine what important things are needed to be considered for the drafting a compelling essay. Some colleges give a list of some specific questions and they expect you to respond to those questions only. Determining what the college wants in your statement is the main point that will help you in writing an accurate statement as expected by the officers. Recall what influenced you to study biology and seek higher education in it. Recall the person whose actions or deeds have inspired you greatly and compelled you to explore the field of biology. Develop the biology personal statement by penning down and describing some of those activities or tasks that you have undertaken in the pursuit of your field. Describe how those volunteering activities motivated you and strengthen your passion even more. Also describe some experiences that you have gained in order to pursuit your dream. Tell them your personal story which is related to your passion for studying this field. Describe how you lost a year of your education to take care your sick grandparents. Describe them how much you value life and how far you would go to save someone’s life. Describe the admission committee how your certain qualities distinguish you as an ethical, dedicated, motivated and caring individual. These critical elements will help you with convincing them that you are the best candidate for their college. Relate your interest and passion for exploring the field of biology with the facilities or faculties of the college. You need to tell them what makes their college special and attractive to you. Is it that they have certain special faculties that other colleges don’t have, in your region. Use the name of the college which you are applying to often in the personal statement. Ensure that the introduction of the statement is appealing and the conclusion is inspiring. Also, ensure that the personal statement is immaculate, that is, it doesn’t contain any error or mistake.

Free Essays on Martin Luther King Jr.

The Black Civil Rights movement in the 1950's and 60's was a political, legal and social struggle of the black Americans to gain full citizenship rights and to achieve racial equality. The black struggle for Civil Rights was very hard. No group in America has or has had more difficulty assimilating into the American Culture. Segregation was started by white American southerners to separate everything between the blacks and the whites. It was also knows as the "Jim Crow" system and became common to the southern. Everything possible was separated between the blacks and the whites; schools, toilet, transportation, restaurants were all separated, the blacks were poorly funded compared to the whites (Branch 72). The black people tried to fight discrimination against them whenever possible. The most significant one during the early 50's was the Montgomery Bus Boycott in Alabama led by Martin Luther King. On December 1, 1955, Rosa Parks was told to give up her seat on a city bus to a white person (Hampton 13). When she refuses, she was arrested which caused protest by the black community. Martin Luther King at that time was president of the Montgomery Improvement Association, which organized the protest. These activities included marches, demonstrations, and boycotts. The violent white response to black direct action eventually forced the federal government to confront the issues of injustice and racism in the South. It made him a national figure for fighting the rights of the Black Americans. Civil rights proved to be the crucial test of the l960s. Leadership came from black political and religious organizations such as the Congress on Racial Equality, the Student Nonviolent Coordinating Committee, and Martin Luther King's Southern Christian Leadership Council Sit-ins, Freedom Rides, and other forms of nonviolent protest became the weapons to fight segregation. Over 200,000 men and women joined a freedom march all over America... Free Essays on Martin Luther King Jr. Free Essays on Martin Luther King Jr. The Black Civil Rights movement in the 1950's and 60's was a political, legal and social struggle of the black Americans to gain full citizenship rights and to achieve racial equality. The black struggle for Civil Rights was very hard. No group in America has or has had more difficulty assimilating into the American Culture. Segregation was started by white American southerners to separate everything between the blacks and the whites. It was also knows as the "Jim Crow" system and became common to the southern. Everything possible was separated between the blacks and the whites; schools, toilet, transportation, restaurants were all separated, the blacks were poorly funded compared to the whites (Branch 72). The black people tried to fight discrimination against them whenever possible. The most significant one during the early 50's was the Montgomery Bus Boycott in Alabama led by Martin Luther King. On December 1, 1955, Rosa Parks was told to give up her seat on a city bus to a white person (Hampton 13). When she refuses, she was arrested which caused protest by the black community. Martin Luther King at that time was president of the Montgomery Improvement Association, which organized the protest. These activities included marches, demonstrations, and boycotts. The violent white response to black direct action eventually forced the federal government to confront the issues of injustice and racism in the South. It made him a national figure for fighting the rights of the Black Americans. Civil rights proved to be the crucial test of the l960s. Leadership came from black political and religious organizations such as the Congress on Racial Equality, the Student Nonviolent Coordinating Committee, and Martin Luther King's Southern Christian Leadership Council Sit-ins, Freedom Rides, and other forms of nonviolent protest became the weapons to fight segregation. Over 200,000 men and women joined a freedom march all over America...

Be Sure Your School or Program Is Accredited

Be Sure Your School or Program Is Accredited Accreditation is recognition that an educational institution has a certain standard of quality that other reputable organizations will honor. There are two kinds of accreditation: institutional and specialized. Institutional refers to the entire school. Specialized, or programmatic, refers to specific programs within an institution. When you see that a program or institution is accredited, don’t accept that it is accredited by a reputable agency. Check it out. Make sure you can trust online programs. Be careful not to spend money on programs accredited by agencies not on the following list. They may be okay, but caution and good sense is recommended. When a program offers you a diploma in a matter of days, red flags are blowing. The U.S. Department of Education has the authority and responsibility of recognizing accrediting agencies that can be trusted. Here is their list as of May 1, 2009: Regional Accrediting Agencies Middle States Association of Colleges and Schools, Commission on Higher EducationMiddle States Commission on Secondary SchoolsNew England Association of Schools and Colleges, Commission on Institutions of Higher EducationNew England Association of Schools and Colleges, Commission on Technical and Career InstitutionsNew York State Board of Regents, State Education Department, Office of the Professions (Public Postsecondary Vocational Education, Practical Nursing)North Central Association Commission on Accreditation and School Improvement, Board of TrusteesNorth Central Association of Colleges and Schools, The Higher Learning CommissionNorthwest Commission on Colleges and UniversitiesOklahoma Board of Career and Technology EducationOklahoma State Regents for Higher EducationPennsylvania State Board of Vocational Education, Bureau of Career and Technical EducationPuerto Rico State Agency for the Approval of Public Postsecondary Vocational, Technical Institutions and ProgramsSouthern Ass ociation of Colleges and Schools, Commission on CollegesWestern Association of Schools and Colleges, Accrediting Commission for Community and Junior CollegesWestern Association of Schools and Colleges, Accrediting Commission for SchoolsWestern Association of Schools and Colleges, Accrediting Commission for Senior Colleges and Universities Nationally Recognized Accrediting Agencies Accrediting Commission of Career Schools and Colleges of TechnologyAccrediting Council for Continuing Education and TrainingAccrediting Council for Independent Colleges and SchoolsAssociation for Biblical Higher Education, Commission on AccreditationAssociation of Advanced Rabbinical and Talmudic Schools, Accreditation CommissionCouncil on Occupational EducationDistance Education and Training Council, Accrediting CommissionNational Accrediting Commission of Cosmetology Arts and SciencesNew York State Board of Regents, and the Commissioner of EducationTransnational Association of Christian Colleges and Schools, Accreditation Commission Hybrid Accrediting Agencies Accreditation Commission for Acupuncture and Oriental MedicineAccrediting Bureau of Health Education SchoolsAmerican Academy for Liberal EducationAmerican Bar Association, Council of the Section of Legal Education and Admissions to the BarAmerican Board of Funeral Service Education, Committee on AccreditationAmerican College of Nurse-Midwives, Division of AccreditationAmerican Dietetic Association, Commission on Accreditation for Dietetics EducationAmerican Osteopathic Association, Commission on Osteopathic College AccreditationAmerican Podiatric Medical Association, Council on Podiatric Medical EducationCommission on Accrediting of the Association of Theological SchoolsCommission on Massage Therapy AccreditationCouncil on Accreditation of Nurse Anesthesia Educational ProgramsCouncil on Chiropractic EducationJoint Review Committee on Education in Radiologic TechnologyMidwifery Education Accreditation CouncilMontessori Accreditation Council for Teacher Education, Commission on Accredi tationNational Association of Schools of Art and Design, Commission on AccreditationNational Association of Schools of Dance, Commission on AccreditationNational Association of Schools of Music, Commission on Accreditation, Commission on Community/Junior College AccreditationNational Association of Schools of Theatre, Commission on AccreditationNational League for Nursing Accrediting Commission Programmatic Accrediting Agencies Accreditation Council for Pharmacy EducationAmerican Association for Marriage and Family Therapy, Commission on Accreditation for Marriage and Family Therapy EducationAmerican Dental Association, Commission on Dental AccreditationAmerican Occupational Therapy Association, Accreditation Council for Occupational Therapy EducationAmerican Optometric Association, Accreditation Council on Optometric EducationAmerican Physical Therapy Association, Commission on Accreditation in Physical Therapy EducationAmerican Psychological Association, Committee on AccreditationAmerican Speech-Language-Hearing Association, Council on Academic Accreditation in Audiology and Speech-Language PathologyAmerican Veterinary Medical Association, Council on EducationAssociation for Clinical Pastoral Education, Inc., Accreditation CommissionCommission on Accreditation of Healthcare Management EducationCommission on Collegiate Nursing EducationCommission on English Language Program AccreditationCommission on Optic ianry AccreditationCouncil on Education for Public HealthCouncil on Naturopathic Medical EducationJoint Review Committee on Educational Programs in Nuclear Medicine TechnologyKansas State Board of NursingLiaison Committee on Medical EducationMaryland Board of NursingMissouri State Board of NursingMontana State Board of NursingNational Association of Nurse Practitioners in Womens Health, Council on AccreditationNational Council for Accreditation of Teacher EducationNew York State Board of Regents, State Education Department, Office of the Professions (Nursing Education)North Dakota Board of NursingTeacher Education Accreditation Council, Accreditation Committee

Markan Interpretation of Miracles Essay Example | Topics and Well Written Essays - 750 words

Markan Interpretation of Miracles - Essay Example The setting of the miracles is important and includes the physical environment in which the characters in the gospel lived, as well as, the props that make up the environment. Three settings figure prominently in the gospel of Mark; the wilderness, the sea, and Jerusalem. The sea is important in the gospel of Mark, being referred to forty nine times or brought up directly. There is no other setting is given attention in the gospel of Mark. There is an obvious relationship between the miracles present in the gospel of Mark and the sea and these are stressed in two ways: the placement of references to the sea in the gospel’s first half and the number of miracles happening in the sea. In the story of Mark, the sea is a locale of chaos, destruction, fellowship and instruction (Blackburn 32). In the Markan story events, the two thousand swine and all the demons that possessed them are drowned in the sea. In addition, a dramatic storm in the sea threatens Christ and his disciples wi th destruction. This scene served to demonstrate the faith and dominion of Jesus over evil, as well as reveal the disciples’ lack of faith. At one point, the writer describes Christ as teaching while in a boat. Jesus, in this case, is pictured as a man on the sea. Such images are filled with various possibilities for mediation between the spatial opposites. Such settings in the gospel of Mark cast an unquestionable link between the content of Christ’s parables, as well as his teachings of the kingdom’s in-breaking (Boring 12). The wilderness is encountered in the early parts of the of Mark’s gospel. John the Baptist makes an appearance in the wilderness, then Jesus is driven into the wilderness, and Peter then comes to him in the wilderness. Finally, Christ and his disciples go to the wilderness during a retreat, where the multitude follows them. In the opening chapter, mark points the audience towards the wilderness, four times, which bears importance fr om a symbolic or mythical standpoint. The Jewish scriptures offer two interpretations of the wilderness: a place of divine providence and divine testing, as well as a place containing prophesied transformation in the messianic age (Telford 40). The two aspects are linked into the Markan scheme. The wilderness threatens Yahweh’s people very existence, but also greatly illuminates God’s readiness and power to dispel the threat. There is evidence that the story of the wilderness carries a dual significance. The wilderness at times is threatening and hostile while, at other times it turns into a place of preparation. The wilderness is the locale for the testing of the disciples, as well as, a demonstration of God’s power in Christ. God’s provision of bread is made more dramatic in the gospel, by the harsh nature of the wilderness and can be associated with the incident during which Yahweh provided manna to the Israelites in the desert. Such emphasis on the se tting argues for the view that there is a deeper and parabolic meaning to the miracles performed in the desert (Telford 43). Jerusalem, just like the wilderness and the sea, provides a key setting for the narrative of Mark to take place. Jerusalem in the gospel is representative of the geo-political space within which the gospel can be interpreted. While reading the gospel of mark, the reader becomes gradually aware of the final destination of Christ is Jerusalem. In the gospel of Mar

DECISION MAKING AND INFORMATION POLITICS Essay Example | Topics and Well Written Essays - 1000 words

DECISION MAKING AND INFORMATION POLITICS - Essay Example This discussion includes the exploration of the strengths and weaknesses of my organization’s circumstances and one improvement that I would make to either its structure or process. The IT governance structure and decision-making process in my organization will be a shared one. This structure entails the assigning IT governance duties to five decision-making structures. First, a Technology Architecture Committee would fall under this IT governance structure and be inherent in every operating team (Haes & Van Grembergen, 2014). Each of these teams would be in charge of convening the exclusive requirements of the divisions of the organization. Second, an Enterprise Architect Unit would entail a group of business division IT officials. These officials would take the responsibility of establishing organization-wide criteria for leading the advancements contributions of all functional units (Brisebois, Boyd, and Shadid, n.d.). Third, an IT Council comprised of chief technology officers and chief information officers of every operating team would be part of this governance structure. These representatives would convene monthly to discuss new inventions and methods that the organization can control (Haes & Van Grembergen, 2014). Fourth, a Shared Services Board would comprise of chief information officers and chief financial officers. These officials would convene to pinpoint opportunities to deliver shared IT and fiscal services to the organization. Lastly, an Investment Committee would comprise of a subsection of the executive board that offers ultimate ruling on all of the organization’s big investment plans (Hughes, 2003). Governance structures and decision-making processes echo responsibility for both decisions and contributions made exclusively to those decisions (Haes & Van Grembergen, 2014). This principle applies to my organization’s IT governance structure as well. Five decision-making structures should offer vision as to

Find a small company that does not have a website and writing about Research Paper

Find a small company that does not have a website and writing about the benefits of a website for this company and the benefits of other uses for the the internet for this company - Research Paper Example It is essential for any business to have a website especially at this era of globalization and industrialization so as to be able to compete with the rapid changing world. Most companies have however embraced this type technology, because this is where they communicate their business mission or rather their business requirement. It enables an organization to make information about their business easily available to people and as well as their services offered and products available. Additionally, increased competition among companies producing products that satisfy the same need, has made entrepreneurs look for all possible ways so as to enjoy customer share (Diamond, 2008). A website designed professionally is necessary for such a case. In the following text am going to discuss on a sole proprietorship company. It is an auto repair and tire shop town outside Chicago in a small town (Tire Inc). When the shop was being started, the primary aim was to make it known for its quality repair. However, along the way the owner felt it would be better to satisfy customers need by selling tires. The shop has a wide variety of selection for tires so that the customer can never lack tire there. The staffs are trained and knowledgeable about tire. Therefore, they offer quality services; hence the business of tires has turned out to be more profitable than the initial business. As much as the owner wants to maintain the repair work he also wants to expand the tire business. He believes if he uses the internet he will expand his sales and also benefit from the understanding of his staffs on customer need. The management believes that the right web strategy will help the shop to improve on customer service, increase sales and also create retail outlets in other locations. It is crucial for a business to know what internet business model that is appropriate for them, so as to be able to select right internet business

Estimating Purchasing and Cost Control Essay Example | Topics and Well Written Essays - 1750 words

Estimating Purchasing and Cost Control - Essay Example Cost management is an integral part of financial control and management in any for profit and non-profit organisation, notwithstanding the industry or sector. The same applies particularly to the engineering and construction sector in which the huge amounts of financial and other resources pumped must be accounted for to stakeholders such as the government, project funders and the public/customers.Unfortunately, for various reasons, many countries’ construction sectors lag behind in the use of cost control techniques such as the Cost Value Reconciliation (CVR) and Earned Value (EV), two rather common methods of cost control. Many a stakeholder cites the technical skills and the huge resources required as the reasons many constructions firms and financial managers do not apply CVR in their cost control practices. Most affected by the cost and skill requirements of CVR and other cost control techniques such as CVR and Earned Value (EV) are the small and medium-sized construction and engineering firms that lack the wherewithal to design and implement these techniques of cost control. The other reason for the little use of cost control techniques such as CVR and EV is the apparent lack of literary coverage and information on these methods, implying that stakeholders are not quite conversant with the metho.Nonetheless, these methods are generally used in the construction and engineering industry to measure and monitor project progress, profitability and performance for their strengths. One advantage of EV is that it is capable of combining the assessment of work cost, schedule and scope in a single integrated process or system. What is more, Earned Value gives accurate information and forecasts on project problems, which are important contributory factors in project management. EV has been shown to affect project planning and control aspects more even as it improves project scope and the analysis of project performance. EV is thus a positive predictor of proj ect success. The popularity of EV is evident in the many government contracts that are assessed using this method, more so in its application to assist substantiate contract disputes. This paper explores the use of cost control methods such as the Coat Value Reconciliation (CVR) and the Earned Value (EV) with regards to their effectiveness in providing information on costs, in the monitoring work progress, their benefits, ease of use, advantages and disadvantages. Practicing CVR and EV The importance of using these cost control methods in the construction and engineering sector is the uniqueness and the uncertainties that characterise each project. In fact, every project in the industry has its own set of challenges and hardships that affect not only their successful completion but also their effective use of the available resources. The uncertainties inherent in construction projects result in losses and ultimate project collapse even for big, long-established, sophisticated and fi nancially endowed constructors (Potts, 2008). With more sophisticated structures being ordered by clients every other day with the budgets getting tighter by the day, construction firms must embrace cost control and sound finance management to achieve their objectives. Just like any other cost control measures, CVR has several core elements or principles by which it is successfully applied to give the required data. Important in CVR are the totals for cost and value, which are crucial in establishing a firm’s profitability (Sidwell, 2005). In this regard, CVR’s major objective is to achieve accuracy while displaying a firm’s accounts. CVR’s display of financial accounts and position is thus among the most accurate compared to other methods. It is thus quite apparent that CVR seeks to portray a firm’s statutory accounts as a legal obligation (Sidwell, 2005). Additionally vital is CVR’

Different forms of healing Essay Example | Topics and Well Written Essays - 1000 words

Different forms of healing - Essay Example This research will begin with the statement that healing refers to the restoration of well-being after a state of dysfunction of the mind and body. This may occur spontaneously or over time and is subject to many different factors. These factors help to create a difference of perspective and approach to different kinds of healing. People, therefore, tend to adopt the form of healing that works best for them. This may make all them skeptical of all the other forms, but that belittling is unnecessary. One thing that all do agree in the concept of healing is the occurrence of a state of dysfunction and the subsequent attempt to remedy it. Medical healing is the newest form of healing. It involves the evaluation of a disease state of the body, and this process occurs under the watchful eye a trained physician. The physician makes an attempt of examining the signs and symptoms presented by the ailing individual. An intelligent guess follows, and a series of tests have to be done to rule o ut most of the possibilities. This aims at increasing the chances of a correct diagnosis. Since most disease conditions are elaborate from extensive study, the remedy or relevant management for a correctly diagnosed condition is always at hand. This is the mainstream form of healing that now renders the other entire forms alternative. Energy healing is a form of an alternative process of restoration to full function. Those who prefer this form of healing are rather conservative and not ready to embrace contemporary medicine. Individuals for this form of healing argue that physical pain is only a symptom of a complex or a greater imbalance. These may or may not have its causative origin within the physical body (Sternberg, 2009). Modalities of Energy Healing Energy healing has found vast application today as a form of complementary or alternative form of healing. The few forms described above give a basic concept that energy-healing modalities only differ in scope and method of delivery, whether hands-on, hands-off or even distant. The most common of these methods include Acupuncture, Reiki, Aromatherapy, Yoga, Applied Kinesiology and Hypnotherapy. However, they all tend to agree that in all these methods, an individual has to be viewed in totality and not just as a sum of his or her body parts as seen in contemporary medicine. Energy healing comes in many forms. The four principal forms can be elucidated. Pranic Healing Pranic healing is one of the highly evolved forms of energy healing. It was developed by Master Choa Kok Sui. It is a relatively cheap yet effective method of energy healing. This has a fundamental basis that is, the conviction that the body is a self-repairing living unit. This argument gives the body the ability to heal itself using the readily available prana. Prana, as explained by Master Choa, is an invisible life force or bioenergy that keeps the body alive. This bioenergy is available from the sun, air and even the ground. This form of healing is popular among people who are skeptical to contact healing. This is because it involves no contact whatsoever between the practitioner and the ailing individual or client. It suggests that the practitioner works on the bio-plasmic body and not directly on the physical body. The bio-plasmic body is the aura that as argued, tends to surround and interpenetrate the physical body. It sustains the physical body and affects emotions, how people cope with stress, affairs and even finances. Pranic healing views ailments as energetic disruptions in the aura that later manifest as physical problems and, therefore, can be reversed by manipulating the said aura (Sternberg, 2009).

Cultural Influences on a Childs Health Research Paper

Cultural Influences on a Childs Health - Research Paper Example No one is more dedicated in contributing to a child’s health and welfare than his own immediate family members. It can be seen that the families of South Eastern countries like China and India take extreme care in bringing up their child healthily and prosperously. But with regard to American children, they depend more on medical experts and health centers for their health and medical needs. The US being a developed and advanced nation have all the latest technology and medical care system, but unfortunately, does not giving proper care and nurturing to the children when they need it the most. Illness and health beliefs: Every country has its own ancient beliefs and customs, when it comes to their child’s health and welfare For example, it is widely known fact that Chinese practice a holistic approach, when it comes to health and well –being of their child. As per Garnecki (2007)â€Å" In Chinese culture during post partum, the mother and baby are supposed to remain home-bound to prevent against death and disease†.On the contrary, an American women give least importance to their child’s health in post and pre –delivery stage. Even many European countries have their own traditional means for protecting the children from malignant diseases and illnesses. However, such things can sound hilarious to an American family, but are followed respectfully by couples in South Asian, Mexican and European countries even today. The aim of symptom management is to treat the child in advance stages of an illness.

Different forms of healing Essay Example | Topics and Well Written Essays - 1000 words

Different forms of healing - Essay Example This research will begin with the statement that healing refers to the restoration of well-being after a state of dysfunction of the mind and body. This may occur spontaneously or over time and is subject to many different factors. These factors help to create a difference of perspective and approach to different kinds of healing. People, therefore, tend to adopt the form of healing that works best for them. This may make all them skeptical of all the other forms, but that belittling is unnecessary. One thing that all do agree in the concept of healing is the occurrence of a state of dysfunction and the subsequent attempt to remedy it. Medical healing is the newest form of healing. It involves the evaluation of a disease state of the body, and this process occurs under the watchful eye a trained physician. The physician makes an attempt of examining the signs and symptoms presented by the ailing individual. An intelligent guess follows, and a series of tests have to be done to rule o ut most of the possibilities. This aims at increasing the chances of a correct diagnosis. Since most disease conditions are elaborate from extensive study, the remedy or relevant management for a correctly diagnosed condition is always at hand. This is the mainstream form of healing that now renders the other entire forms alternative. Energy healing is a form of an alternative process of restoration to full function. Those who prefer this form of healing are rather conservative and not ready to embrace contemporary medicine. Individuals for this form of healing argue that physical pain is only a symptom of a complex or a greater imbalance. These may or may not have its causative origin within the physical body (Sternberg, 2009). Modalities of Energy Healing Energy healing has found vast application today as a form of complementary or alternative form of healing. The few forms described above give a basic concept that energy-healing modalities only differ in scope and method of delivery, whether hands-on, hands-off or even distant. The most common of these methods include Acupuncture, Reiki, Aromatherapy, Yoga, Applied Kinesiology and Hypnotherapy. However, they all tend to agree that in all these methods, an individual has to be viewed in totality and not just as a sum of his or her body parts as seen in contemporary medicine. Energy healing comes in many forms. The four principal forms can be elucidated. Pranic Healing Pranic healing is one of the highly evolved forms of energy healing. It was developed by Master Choa Kok Sui. It is a relatively cheap yet effective method of energy healing. This has a fundamental basis that is, the conviction that the body is a self-repairing living unit. This argument gives the body the ability to heal itself using the readily available prana. Prana, as explained by Master Choa, is an invisible life force or bioenergy that keeps the body alive. This bioenergy is available from the sun, air and even the ground. This form of healing is popular among people who are skeptical to contact healing. This is because it involves no contact whatsoever between the practitioner and the ailing individual or client. It suggests that the practitioner works on the bio-plasmic body and not directly on the physical body. The bio-plasmic body is the aura that as argued, tends to surround and interpenetrate the physical body. It sustains the physical body and affects emotions, how people cope with stress, affairs and even finances. Pranic healing views ailments as energetic disruptions in the aura that later manifest as physical problems and, therefore, can be reversed by manipulating the said aura (Sternberg, 2009).

Alcoholic Fermentation Lab Report Example | Topics and Well Written Essays - 1250 words

Alcoholic Fermentation - Lab Report Example In alcoholic fermentation, the initial process is the breakdown of glucose. The cell breaks down glucose to produce energy in the absence of oxygen. The process is called glycolysis and takes place in the cytosol of the cell.The energy released from this reaction is useful in the conversion of NAD+ to NADH. The energy is also used in binding ADP to inorganic phosphates. Production of two pyruvate molecules follows. Breakdown of the two pyruvate molecules takes place leading to the production of two acetaldehydes and two CO2 as a waste product. It then follows that the two acetaldehydes undergo the conversion to two ethanol using the H+ ions from NADH, which is converted back to NAD+.Alcoholic fermentation has many applications. Some of these applications are the production of ethanol fuel, in bread baking, in the fermentation of foods such as milk and vegetables and the production of alcoholic beverages such as wine and beer. Despite the fact that the general principle of fermentatio n is the same for all products, the method of achieving it and the end results differ. Beer preparation by fermentation involves picking rye, wheat or barley followed by germinating, drying and pulping it into a mash. The mash is mixed together with hot water and transferred to a fermentation vessel to commence the process of fermentation. Yeast is added to the mixture that converts the sugar present in the ash to carbon dioxide and alcohol. Once the beer is filtered and conditioned, it is ready for consumption.

Wireless radio signals Essay Example for Free

Wireless radio signals Essay Coverage area: The space in which the wireless radio signals in one wireless LAN can effectively reach and be used to send and receive data between the WLAN’s APs and its clients. Shared bandwidth: A term referring to how some networks must share the right to send data by taking turns, which limits the total number of bits sent by all devices (the network’s total capacity). Wi-Fi: A term created by the Wi-Fi Alliance as part of its overall wireless LAN branding and marketing strategy; this term has become somewhat synonymous with wireless LAN over time. LAN edge: A reference to the part of the campus LAN with the end-user devices and the switches to which they connect, through an Ethernet switch or a wireless LAN access point, that contains the largest number of physical links. WLAN hotspot: A location, typically in a business like a retailer or restaurant, where customers can come and go and where the company offers a wireless LAN plus Internet access to its customers, often for free. Basic Service Set: In wireless LANs, a single wireless access point (AP) and the client devices that send data to/from that AP. Extended Service Set: A wireless LAN in which all devices communicate through one wireless access point at a time, but the wireless LAN has at least two access points that cooperate to create the single wireless LAN. Unlicensed frequency band: A set of consecutive frequencies reserved by national regulators (like the FCC in the United States), with the regulations allowing anyone’s devices to use the frequencies, although all must follow certain rules (like limiting power) so that all can get along when using the same frequencies. Nonoverlapping channels: In wireless LANs, channels (frequency ranges) used for sending data for which the frequencies do not overlap, which allows multiple devices to send data at the same time in the same space. Management and control frames: 802.11 frames defined for some overhead function in 802.11, instead of being a data frame, which carries upper-layer information. Service Set ID (SSID): The formal term for the name of a wireless LAN, as advertised in Beacon frames.

Drivers of Customer Loyalty and Firm Profitability Research

Drivers of Customer Loyalty and Firm Profitability Research Financial institutions perform a vital role in facilitating the aggregation and allocation of capital with the help of conveying individual savings in to loans to businesses, government and individuals. The role of banking division in the concentration and distribution of capital in Ghana can not be disputed. The recent credit crunch has left a deep impact over the performance of various banks all over the world. Thus, in order to survive in the long run, the institutions need to adopt competitive strategies. One and the most important of such strategies in the banking sector constitute customer loyalty to business which makes the banking businesses competent. In this paper, we will analyze the determinants of customer loyalty and their impact on the share market and firm profitability with the help of studying the customer relationship management (CRM) and contact management of Barclays Bank in Ghana. In the late seventies and early eighties, the state owned banks in Ghana dominated the formal banking system of the country as they had monopoly with respect to their spread and operations (Hinson and Hammond, 2006). However, the banking environment has now been evolved. According to Hinson and Hammond (2006; p.45), universal banking law has permitted all categories of banking to be performed under a single body for corporate banking which has greatly restructured the scopes of competency in various banking products in Ghana. Thus, the banking sector in Ghana has been brought in to the competitive arena which is based on the customers and products due to the reforms and deregulations. This infers that the management of the banks in Ghana should employ the strategies that provide customer satisfaction, customer loyalty, customer retention and thereby, increase firm profitability and market shares. 1.1 Service Quality Concept The European school of thought, vastly expressed by the work of Gronroos (1984), explains that the customers recognize service quality from two aspects which are: (1) the technical aspect of service and (2) the functional aspect of the service. Technical quality is determined by knowing if the customers expectations from the service are fulfilled or not. The functional quality is recognized through the customers perception about the service production and its delivery. According to Richard and Allaway (1993), both of these distinctions are correct and needed to define customers service quality analysis and loyalty behaviour. However, this concept does not consider the physical environment of the service. Thus, the American school of thought led by the work of Parasuraman et al., (1985, 1988) has been adopted in various studies which states that service quality is basically the difference between perception and expectation of the delivery of service. According to this model, service q uality has five dimensions on which customers judgement about perceived service quality is based. These dimensions are: Reliability: Performance assurance, accuracy and dependability of the service. Responsiveness: Will to help and provide prompt service to the customers. Assurance: Knowledge, courtesy and ability of the employees that ensures trust and confidence. Empathy: Care and special attention given to the customers. Tangibles: Outlook of the personnel, equipments and other physical facilities. These five dimensions will be measured through a scale called SERVQUAL comprising of 22 items. Service quality is operationalized according to the gap between perception and expectation (P-E). Thus, the SERVQUAL determines the gaps in the service delivery of a firm. SERVPERF is another service quality measure that has been developed by Cronin and Taylor (1992) considering that SERVQUAL was inadequate. According to them, performance and not perception minus expectation determines service quality by proving that expectations have almost no impact on the customers evaluation about service quality. Both of the SERVQUAL and SERVPERF conceptualizations have been incorporated in our research model for this study. Although, our research model includes P E, we measure service quality on the basis of perception only since expectation is insignificant (Cronin and Taylor 1992; Brady et al., 2002). However, the basics of Parasuraman et als., (1988) dimensions of service quality have been retaine d in our model. Moreover, the 22 items of these dimensions in our study are slightly modified according to relevancy. 7 point likert scale will be used to measure P. 1.2 Customer Loyalty Concept In our study, we have incorporated both attitudinal and behavioural concepts of customer loyalty. The following cues will be used to measure customer loyalty in the banking sector of Ghana. Word of Mouth: Recommendations made by the customers to their friends and family for using the services of the bank. Repeat Purchase: Repetition or consistency in making purchases by the customers for the banks products and services. Satisfaction: The level of pleasure or happiness of the customers with their banks services and products. 2. SERVICE QUALITY MODEL The Disconfirmation Paradigm (Parasuraman et al., 1985) allows service quality model to measure disparity between consumers perceptions and their expectations for the quality of service. Figure 1 given below represents the service quality model for the banking sector. This model illustrates that there are five gaps in delivering the quality service to the customers. These gaps are described below. Gap 1: This gap can be referred as Understanding as it depicts the difference between expectations of the customer and the management perceptions of the customers expectations. Gap2: This gap can be referred as Service Standards since it depicts the disparity between management perceptions of customer expectations and specifications of service quality. Gap 3: This gap can be referred as Service Performance as it illustrates the disparity between the service quality specifications and the actual service delivered to the customer. Gap 4: This gap can be referred as Communications since it shows the disparity between service delivery and external communication with the customer about the service. Gap 5: This gap can be referred as Service Quality as it depicts the disparity between customer expectation for the quality of the service and the customers perception about the performance of the firm. Gaps 1 till 4 impact the service delivery leading to Gap 5. Thus, these four gaps have a very strong influence over the gap 5. This study will focus on the potential discrepancies found in all the gaps. The managerial implications associated with these gaps must be assessed in order to formulate proper business strategies. These resultant strategies will then be properly implemented for closing the identified gaps found in the banking sector in Ghana and thereby, to improve service quality and profitability of concerned Bank. Word of Mouth Communication Personal Needs Past Experience Expected Service Perceived Service Gap 5 Service Delivery External Communications with Customers Gap 4 Translation of Perceptions in to Service Quality Specifications Management Perceptions of Costumer Expectations Gap 2 Gap 3 Gap 1 3. PROBLEM STATEMENT The gaps 1 to 4 impact the service delivery and are concerned with the management and service providers of the bank. Thus, the question arises, what variables or factors are responsible for creating these gaps or what is the lacking of the management that refrain them from delivering the quality service to the customers? As for Gap 5, the question arises which business strategies should be adopted to reduce the gaps and thereby, improve service quality and performance of the bank. 4. HYPOTHETICAL MODEL This paper is aimed towards finding loyalty drivers according to the viewpoint of the customers of the Ghanaian retail banking. This chapter of the paper will present a hypothetical model that will be used to determine the relationship among loyalty, loyalty drivers, banks profitability and market share. Figure 2 provided below represents the framework of our hypothetical model. The model presented in figure 2 below explains the service quality as perceived by the customer. This model has been premised on seminal model (SERVQUAL), Cronin and Taylor (1992; SERVPERF), Parasuraman et al., (1988) and Brady and Cronin (2001). The quality of service conceptualized by 2 pathways that are: (1) P-E representing the gap in between perception, P and expectation, E and (2) P that represents only perception as the conceptualization of expectation (E) is not important (Cronin and Taylor, 1992). Thus, perception is what is actually measured. Hence, the questionnaire in the survey will consist of a single set to elicit answers concerning customers perception (Brady and Cronin, 2001) instead of two sets of questionnaires for measuring perception and expectation distinctively and for determining the difference between the two as was done by Parasuraman et al., (1988). The framework provided in this paper demonstrates the fact that fake loyalty may be found abundantly and inco mplete satisfaction will result in customer switching. The model below illustrates a gap which represents the disparity between the customers perception and expectation. Since the expectation of a customer does not influence the actual service delivered to him/her by the bank, thus, it holds an insignificant value. This infers that the actual service delivered will depend on the perceived service quality which in turn is also influenced by various service quality dimensions namely: tangible, reliability, responsiveness, assurance and empathy. Moreover, it is known that these dimensions influence both the customers service quality perceptions and the management designed service quality. Thus, the hypotheses and the hypothetical model are the same for all the gaps mentioned above. This research paper will investigate the disparity between the perceived service quality and the actual quality of service delivered to the customer by measuring the above mentioned service quality dimensions. Service quality dimensions Competitive Price Expectations (Expected Service) Perception  (Perceived Service Quality) Satisfaction Loyalty Actual service Experienced Tangible Reliability Responsiv-eness Assurance Empathy Banks Profitability Bank (image reputation) Market share Dissatisfied customers Switching customers 5. PURPOSE AND OBJECTIVES 5.1 Purpose of the Research The purpose of this study is to empirically analyze the hypothetical model and the related hypotheses. The analysis of the hypothetical model will lead to the formulation of appropriate business strategies that will overcome the potential disparity between perceived service quality and the actual quality of service delivered to the customer upon implementation. 5.2 Research Objectives 5.2.1 Primary Objective The objective of this paper is to investigate the drivers of customer loyalty and firm profitability with the help of collecting empirical evidence through interviewing the customers of various banks in Ghana and also, through assessing a case study of Barclays Bank Ghana. Due to the distinct cultural values of the Ghanaian Society, our study will focus on the extant literature. 5.2.2 Secondary Objectives Businesses conventionally implement aggressive marketing strategies in order to draw the attention of the new customers and thus, increase market share at the cost of competitors. According to the latest trends in competition, those businesses benefit the most that focus on retaining their customers while providing them the goods and services (Roberts, 2005). Customer retention with the help of enforcing quality in products, services, prices and accessing facilities of the bank among others play a critical role in customer satisfaction. Studies have shown that satisfied customers always return to their service providers and also, make their recommendations to friends and families which in turn increase both market share and profitability of the firm. In the banking sector of Ghana, it is generally hypothesized that high performance of the bank is associated with high customer retention. Thus, Bankers appraise customer loyalty as the key factor towards maintaining market share and increasing profitability of the bank. Due to the high customer chum, it is important to know that what drives customer loyalty. Ghauri and Grà ¶nhaug (2005; p. 14) state that assumptions and speculations should not be accepted or rejected unless these assumptions are critically studied to give logical and reliable reasoning for their acceptation or rejection. This study seeks to attain this aim that requires investigation of the drivers of customer loyalty serving as the core of design strategies that result in the increase of customer retention and bank performance by taking in to account the case study of Barclays Bank in Ghana. 6 RESEARCH QUESTIONS AND HYPOTHESES 6.1 Research questions In order to study the optimization of the enterprise contact management through a CRM enabled contact centre platform by taking in to consideration the case study of Barclays Bank in Ghana, the following question are being posed in this paper. What are the factors driving customer loyalty in Ghanas banking sector, in particular Barclays Bank Ghana? What are the factors that set back customer loyalty and retention in the banking sector in Ghana, particularly Barclays Bank Ghana? Does customer loyalty is achieved through customer satisfaction? Do reluctant customers approach other banks in order to get better and improved customer relations and services? 6.2 Hypotheses Our study will test the following hypotheses in this paper. H1- Service quality influences loyalty and satisfaction of the customer. H2- Tangibility, responsiveness, reliability, assurance and empathy are the five dimensions of service quality that vary to the extent to which they instigate customer loyalty and satisfaction. H3- Customer loyalty and satisfaction depend upon competitive pricing. H4- Perceived reputation and image of the bank stimulate customer loyalty. H5- Banks or enterprises profitability can be increased by customer loyalty and market share. H6- Reluctant customers approach other banks in order to get improved service quality from other banks. 7. BACKGROUND- BANKING IN GHANA Ghana has a well structured financial system that is built around the capital market, the Bank and the non Bank Financial Institutions. Banks are further divided in to the following classes on the basis of a licensed system: Universal Banking under Class I banking license. Universal and off-shore Banking under Class II banking license. Universal, off-shore Banking and ARB (Association of Rural and Community Banks) APEX Banking under the general banking license. (Bank of Ghana, Annual report, 2007). At present, the minimum amount of GHC 60 million is required to be possessed by the banks that are operating in Ghana as their stated capital (Bank of Ghana, Annual report, 2007). Ghana has 26 major banks operating under the Universal banking license and 126 rural and community banks that have been licensed for ARB Apex banking system. And also, 41 non Banking Financial Institutions which comprise of Discount Houses, Finance Companies, Mortgage Finance Companies, Savings Companies, Loans Companies and Leasing Companies. All of these NBFIs are supervised by the Bank of Ghana that is the central bank of Ghana. The activity based division of Commercial, Merchant and Development banking operating previously in Ghana have been replaced by this categorization. This was done in the wake of the initiative for the financial reforms that enabled universal banking in Ghana and thus, dissolved the operating limits hypothesized on the initial activity of incorporation. The goal was to transform t he conventional way of banking operation in order to welcome competitive trading in to the banking sector. Dr. Acquah, the Governor of the Bank of Ghana stated in his speech at the Fifth Banking Award Ceremony that universal banking was introduced in order to promote new banks, liberalize the options for the banking services, extend the branch network and increase competition for deposit at the level of retail (Acquah, 2009). Since the banks constitute 70 per cent of the financial sector, thus, they are the most common source for contributing to the economy (Bawumia, 2008). The head offices of all the banks in Ghana are situated in the national capital of the country while their several branches are located in major cities and town of Ghana that are owned by the government, Ghanaians, foreigners or the combination. Currently all the banks in Ghana possess Universal Banking License. Only 12 banks in Ghana are owned by its citizens. The table below shows the banks operating in Ghana with their branch networks, area of activity and proprietorship. Name of Bank Number of Branches Ownership Current Banking Licence Barclays Bank of Ghana Ltd 120 Non- Ghanaian Universal Merchant Bank (Ghana) Ltd 16 Ghanaian Universal Ecobank Ghana Limited 32 Non- Ghanaian Universal Ghana Commercial Bank Ltd 143 Ghanaian Universal National Investment Bank Ltd 24 Ghanaian Universal Standard Chartered Bank Ghana Ltd 19 Non- Ghanaian Universal SG-SSB Bank Limited 36 Non- Ghanaian Universal The Trust Bank Limited 17 Ghanaian Universal Agricultural Development Bank Ltd 50 Ghanaian Universal Amalgamated Bank Limited 10 Non- Ghanaian Universal Prudential Bank Limited 10 Ghanaian Universal Fidelity Bank Limited 6 Ghanaian Universal Zenith Bank Limited 9 Non- Ghanaian Universal Stanbic Bank (Ghana) Limited 10 Non- Ghanaian Universal Unibank Ghana Limited 11 Ghanaian Universal Intercontinental Bank Limited 12 Non- Ghanaian Universal HFC Bank Ghana Limited 11 Ghanaian Universal First Atlantic Merchant Bank Ltd 4 Ghanaian Universal International Commercial Bank Ltd 12 Ghanaian Universal Guaranty Trust Bank Limited 5 Non- Ghanaian Universal CAL Bank Limited 10 Ghanaian Universal United Bank for Africa (Gh) Ltd 16 Non- Ghanaian Universal Bank of Baroda Ghana Ltd 1 Non- Ghanaian Universal BSIC 1 Non- Ghanaian Universal BPI Bank Limited 9 Non- Ghanaian Universal Table 1: Banks in Ghana (Source: Price Waterhouse Banking Industry Survey, 2008). 7.1 The era of post Banking Reform in Ghana Developments in the era of post Banking Reforms in Ghana can be concisely expressed as the transformation of the distressed and dysfunctional banking system with illiquidity and insolvency, credit rationing and interest rate controls in to a market based regime along with improving the bank supervision in order to ascertain that efficiency and profitability is increased (Acquah, 2006). The Economic Recovery Programmed (ERP) introduced the Financial Sector Adjustment Program, generally referred as FINSAP so that the banking sector can play a vital role in promoting the economic development. This program was executed in two in two phases. In the first phase, FINSAP 1, provisions were made for liberalizing the banking industry and restructuring the distressed banks in Ghana (Brownbridge et al., 1998). The restructuring part was very crucial since these banks were either extremely important for the economy or deeply associated with other economic activities such that their demolition may result in disastrous ramifications. The second phase, FINSAP 2 brought new dimensions in the financial industry reform program through privatizing state owned banks, technological advancements, human capital development and careful supervision and regulation by the central bank of Ghana. In addition to this, the second phase of FINSAP characterized cautious banking through revising the Banking Law of 1970 and through introducing the Banking Laws of 1989 and 2004 which enforced the requirement of minimum capital keeping in view the increased number of banks and branches. Due to FINSAP 2, the banking and the financial industry in Ghana experienced strong regulation and supervision along with the advancement in latest payments and settlement system. Above all was the Payment Systems Development Strategy by the central bank of Ghana that focused at the delivery of financial services that enhanced the financial intermediation with the help of the progress of electronic payment products that include ATM (Automated Teller Machine) services, e-money, transfer of funds at the point of sale, SMS (Short Message Service), internet and telephone banking. Recently, e-zwich was brought in to the market in order to build a common platform that assisted in connecting the different banking institutions through a biometric smart card (Acquah, 2009). All the banks responded positively to the introduction of information and communication technology (ICT) in delivery of financial services which in turn improved the financial performance. This outlook over shadowed the competition and distinguished market share and profitability among the banks in Ghana. The new foreign and private banks launched latest technologies whereas the government banks have to cope up with the redundant man power and non-performing assets. The new banks encounter the challenges of market share, spread and size from the conventional banks. In order to overcome this challenge, the new banks employed the strategic option of swift implementation of the prescribed new products and the development of financial services administered by the Bank of Ghana so that the un-banked, banked and under banked customer classes of the population could be captured. 7.2 The Case Study of Barclays Bank, Ghana As shown in the table 2 provided above that Barclays Banks holds a leading position in the Ghanaian financial services market place in addition to an aggressive nationwide branch network. Thus, Barclays being the premier banking institution of Ghana is leveraging its distinct characteristics in order to compete effectively in the highly competitive and fast progressing banking and financial services industry of Ghana. In order to further differentiate itself from the rest in the competition, Barclays Bank is headed towards promoting its strategy of holding its market leadership position through developing its customer management functionality with the help of implementing a robust solution for customer relation management (CRM) with strongly emphasizing over its customer service operations. Barclays commenced this initiative for CRM in order to facilitate the customer facing the banks operations with the technology platform enhancing the banks operations and enabling the bank to compete effectively in addition to becoming a truly customer focused organization. Thus, Barclays is looking forward to working with a reputable organization in order to develop and upgrade its existing customer contact centre along with integrating it with CRM Dynamic Solution by Microsoft. Completely equipped, contact centre of Barclays Bank will eventually enable the customers to interact and deal with the bank via multiple channels such as voice, e-mail, fax, IVR, web, etc.) that fulfils various functionalities of sales, marketing and service at the time of their convenience either with a customer representative or through self service. It is highly vital for Barclays to enhance its processes facing customers in order to develop the business relationship in between its customers and employees for attaining its business goals. The implementation of such an advance and complex customer management project is to be based upon detailed and comprehensive planning, apt consulting and allocation of technical resources to ascertain that the desired goals are achieved with in a certain time period, being as cost effective as possible. Electronic services department of Barclays strongly believes that the goals of this initiative required being in line with the overall business strategies of Barclays Bank. It has been observed from similar engagements that spanning numerous industries is not adequate to ensure desired result. Barclays must recognize the important role that it has to play in the initial stages of the project. Complete commitment and dedication from Barclays is required through out the total time frame of the project in order to ascertain and realize the significance of enhancing its customer management functionality which will ultimately result in the growth in revenue and profitability. 7.2.1 Requirements for the Barclays Bank Ghana Barclays Bank Ghana is looking forward to improving its overall customer management operations through commencing a CRM strategy that is most likely to enhance the banks customer focus strategy. The first stage of this CRM initiative will emphasize over improving the customer service function of the bank through making new advancements in its current platform for the centre. This is achieved by employing latest tools that will improve the interaction of the customers with the bank either through the customer service representation or by means of self service. The first stage of CRM initiatives is most likely to improve the sales and marketing processes of the operation of the bank and set the stage for linking these processes with the customer service operations and allowing them to access the tools that will support in improving their performance, enhance their functions and recognize understand the customer as the Banks primary asset. The bank has recognized the following basic functions necessary for improving its existing contact centre platform. Outbound Calls and Multimedia Channels Automatic Distribution of Calls Caller Line Identification Complaint Management Interactive Voice Response Integration of CRM Computer Telephony Integration Call Recording Reports or Dashboard System Backup Barclays Bank has also recognized the following modules of Microsoft Dynamics CRM platform as the desirable milestones for the project. Marketing module Service Module Sales Module Workflow Module Analytical Module 7.2.2 Recommended Solution The recommended solution is divided in to the following three different components. CRM-Workshop for Business Process Mapping Implementation of Microsoft Dynamic CRM Up gradation of the platform of Contact Centre Technology 7.2.3 Business Process Mapping The aim of this exercise is to recognize the current business processes, future business processes and the gap between the two scenarios. It is formulated to overcome barriers between the business values and its technology. The outcome is strict accountability and a higher probability of customer satisfaction through its deployment. The exercise will determine the metric that need to be tracked down, managers and customers that will be held accountable for these measurements of the performance, required new processes, impact of processes and sub processes on data importing, solution configuration and integration with other technologies and systems used at the back end. The results of this exercise are given below: Detailed Process Map that consists of report on current state as validated by the stockholders. Detailed Process Map consisting of report on future state as validated by the stockholders. Gap Analytical Report Business Requirements Report After the above documents have been produced, the business users will eventually examine and validate the provided information. After approval, these documents will be used to support project execution. 7.2.4 Deployment of CRM System The desired outcome of the successful deployment of a CRM system is determined through the end users usage and willingness to use it daily in order to improve their personal productivity. In this regard, the adapted methodology gives a frame work for dealing with customer relationship management as a business strategy and also as a project for developing technical systems. The concept behind this process is that technology alone with out strategy does not produce business results. Thus, a proper strategy for CRM is required to be adopted side by side with the deployment of the technical system. The success of CRM lies in the implementation of the technology with the clear picture of the improvements in measurable business performance. 7.2.5 Strategy The strategic model used by the Barclays Bank Ghana constitutes of four components that must be understood in order to achieve real business advantage from any CRM based project. Figure 2 (Source: e.Services Africa Ltd. 2010). Performance Management The purpose of any CRM project in an organization is to improve or optimize its performance. However, it is complicated to precisely define: the areas and object to be improved, the extent of this improvement and the enhancement of this improvement measure through the CRM system. This objective is fulfilled by embedding key point indicators, business metrics in the form of understandable charts and graphs in to the user interface of the CRM system. This enables the user to use the system as a routine activity. User can easily find the changes made by them to the system in clear metrics on their dashboard. Users and the management must seriously operate the business in accordance to the embedded metrics on the dashboards. Management Commitment Commitment of the management serves as the basis for success of any CRM project. Senior managers must completely comprehend and be involved in adopting CRM as a strategy and they must also, actively take part in the implementation of CRM project. Existing processes need to be changed for improving performance of any business or system, thus, any CRM project could be referred to an effort for changing management and modifying behavior. Managers are supposed to support such changes. Irrespective of the technological functions, the managers must back the process changes along with communicating the fact that new procedures need to be adopted in order to achieve the desired goals of the business.

Essay --

The book The Great Gatsby is a detailed drama set during the prohibition era written by author F. Scott Fitzgerald. While reading this book, people might stumble along several coincidences between the book and Fitzgerald’s life. This is because F. Scott Fitzgerald uses his life and everything around him to inspire the different style of writing in the novel. While some people state The Great Gatsby is a creative novel, others think it’s just a reflection. F. Scott Ftizgerald uses things that happened in his life to inspire the situations and complications that the characters go through. He used his imagination in writing the novel, to take him to new heights as a person, and an explorer. Finally Fitzgerald used the government and life of the United States to build the setting of The Great Gatsby. As a writer, F. Scott Fitzgerald wasn’t that versatile or well-known. He started off life in New York, attending a private Catholic school. Even as a child, he was ambitious. When he was a young adult, he attended Princeton, which is an elite college, but he dropped out because he was most likely going to fail. While he was in the army, he fell in love with a woman named Zelda Sayre. Zelda was unwilling to live on such a small income, so she broke off the engagement. After Fitzgerald published a very popular book and becoming rich, Zelda decided to marry him. While they were going through a rough patch and arguing, Fitzgerald discovered the effects of alcohol. He became an alcoholic, but wrote sober. Fitzgerald generally wrote about aspiration. Soon, he and his wife were spending more money than they were taking in. He was unable to control his finances and created high levels of debt for his family. He took a break to California, where... ...almost overnight, and a week later he married Zelda Sayre in New York.† (University) Like Gatsby, as soon as his love found out he was rich, she became interested in him again. Except Daisy never married Gatsby. â€Å"He was an alcoholic, but he wrote sober.† While Gatsby did not drink, it was a result of his mentor Dan Cody was an alcoholic. Fitzgerald used his addiction as a key factor in this novel. â€Å"The chief theme of Fitzgerald’s work is aspirational idealism.† (University) The main character of The Great Gatsby, Gatsby, was a very aspirational person. He always hoped for the best when it came to Daisy. â€Å"The author that wrote so eloquently about the effects of money in character was unable to manage his own finances.† Gatsby always had a ridiculous amount of money. This is what Fitzgerald wished he could have. Nick on the other hand, struggled, just like Fitzgerald.

Person essay Essay

The Most Important Person in my Life We all have someone that is really important to us, someone that has influenced us in our lifetime at some time or another and thanks to that person we are the person we are today. In my case that someone is my mother. My mother is really important to me because thanks to her I exist today, she gave me life .My mother is my best friend, my confident, she is the person that I trust the most in my life .I consider my mother as the most important person in my life because she has always been there for me, gave me all the things that I needed to keep going following my dreams. She is such of a good mother. I love my mother, even though we fight sometimes, I can’t live without her, she is my role model. My mother is a hardworking, supportive, friendly and caring person. My mother is a beautiful woman. She is the youngest of six siblings, she is forty years old. She has light brown skin and is about five feet six inches and 160 pounds. She has black short curly hair, which sometimes she straightens, but she usually keeps it curly. Her eyes are dark brown, like coffee. She has beautiful white teeth which shine when she smiles. On her face she has some freckles. Her eyebrows are black and she likes to shape them square .She also has her ear pierced. My mother wears jeans and blouses most of the time, she is very simple . On Sunday night you would see my mother sitting on the sofa watching T.V. When you first see my mother you will think that she is shy or isn’t a friendly person because of her character, but after you talk to her and know her well you will notice that she is a lovely person, funny, and nice person. On a Saturday morning you would see my mother getting ready to go the church, she usually wears long dress, or a long skirt with jacket, and she is very elegant. My mother is a hardworking woman. She has always worked in order to bring money to our house and to give my little brother and me a better life. She also work hard at home, she always makes sure that everything is okay in our house, she likes to have everything organized. I remember that when I was ten years old , my father moved to the United States in order to find a better way of life, leaving my mother , my brother and me in our country ,the Dominican Republic. After my father left home my mother had to do both roles, be the man and woman. She learned how to fix things at home, so she didn’t have to call someone else to do it. At  first when my father arrived here in the USA he didn’t have a job, so at that moment my mother was the only one that was working and bringing money to our house, but it wasn’t enough to support us. My mother was working in a company, but she didn’t receive a good pay, that’s why she decided to have two jobs. It wasn’t easy for my mother having two jobs, plus she had to do everything at home. I remember that she woke up every day early in the morning in order to prepare something to eat for my little brother and me, and then she had to get ready to work at her first job. After m y mother finished a job, she had to go to the other one, and then when she really ended up working she used to go home to help my brother and me with our homework. I don’t know how she was able to do so many things at the same time, but she did .She always tried to give us a good life. Nowadays, I see my mother, and I feel very proud of her. She taught me that nothing is easy in life that we have to work hard to get the things that we want. Sometimes I feel tired because I work and study at the same time , and sometimes I think that I can’t continue doing this and then I think about my mother, how hard she used to work and never gave up. She is my inspiration and role model. My mother is such a hardworking woman, this is one the qualities that I most admire about her. How nice it is having someone that supports you in every decision that you make in life. No matter what, every time that I need my mother’s support, she is always there for me. Most of the time when I have to make an important decision in my life, I talk to my mother before doing it. I remember that when I started working and studying at the same time, I felt like it was too much for me , because I was working and studying full time. At that moment I did not what to do because I really needed a job to help my mother to pay the bills , but I also wanted to continues my studies in order to have a better life. So one day I decided to talk to my mother about my situation. â€Å"Mommy I feel that working full and being a full time student is too much for me.† â€Å"So, what do you want to do?† She asked me. â€Å"I am thinking to leave my Job.† I replied. â€Å"Dawilsa whatever you think that is the best for you or you want to do, I support you.† She said. After I talked to my mother, I decided to just cut some hours in my job and work part time, so in that way  I would have more time to study, and do my homework on time. Thanks to my mother’s support I got good grades, and I felt most comfortable. I also remember that when I was about twelve years old my dream was to become a famous and professional dancer. So since I knew that my mother supports me in any decision that I make in life I talked to her about it. â€Å"Mom Do you know what is my biggest dream in life?† I asked her. â€Å"Yes, to become a famous dancer has always been your dream.† She replied. â€Å"Mom, Can I go to the dancer school that is in my school?† I insisted. â€Å"Sure, you can go to the dancer school anytime, that’s your dream and I support you. â€Å"She replied. After I talked to my mother I was jumping of happiness because she said yes. Few days later I started taking dance class. I felt so happy because one my dreams was starting to become true. I took one year of class on that dancer school , and then I had to leave it because I was too busy on school with my homework and did have enough time to go the dancer school .So since education comes first I decided to leave the dancer school. My mother is my support, she is like my right hand. My mother is very friendly. My mother has always been friendly with everybody, that’s why she knows a lot of people. It’s nice to be a friendly person because you have a lot of friends and you are also appreciated by other people. When I was a kid I didn’t like to go to the supermarket with my mother because she always found someone that she knew and then stop to talk with that person for a while. Even though I don’t like when I am with my mother and she stops to talk to everybody, it is always good to meet people from everywhere. I remember that one day before coming here I needed a paper from high school in order to be able to register in college, so my mother and I went to the school’s office. When we went and told the secretary what we needed she told us that to get that paper done would take a while. I really needed it right away because I was coming to the USA the day after. After a few minutes talking with the secretary, the manager arrived and since my mother knew him he came and helped us with the paper. Thanks to my mother I learned to be a friendly person and everywhere that I go I know many people. Being friendly is one the qualities that I most like about my mother. It helps to know people. Caring is part of my mother’s personality. It’s like she was born with this quality. My mother always takes care of my  father, my little brother and me. She is always asking me how I am doing in school or in my job. I remember few years ago, I was in the hospital because I was really sick .I stayed at the hospital for a whole week. My mother took vacation from her job because she wanted to stay with me, taking care of me, and making sure that I had everything that need. At that moment my mother showed me that she really care about me and how important I was to her. My mother is always up to me when I need an advice .When I am sad I go to see her and she gives me a hug and good advices and makes me feel much better. When I am sick she gives me medicine and everything that I need to get better .My mother is such blessing in my life. She is always ready to pour out her unconditional caring love to me and those around her. Being hardworking, supportive, friendly and caring are only a few of the attributes that I have learned from my mother. She taught me how to get things in life ,to keep going, it doesn’t matter what happens and never to give up .But ,one the most important things she taught me is how to be a good person. I love my mother, and I am more than proud to say that she is my mother. She has been a huge influence in my life, I will never finish paying and thanking my mother for all the things that she has done for me. Mommy, you are my role model.

Career Pathway Essay

Create a career pathway plan for yourself, indicating what opportunities are open to you as you progress in your chosen career. Indicate what you will need to learn or any qualifications you might need to gain in order to achieve your goals. Identify sources of information to help you achieve your goals. Task D Presentation or report Prepare a presentation or report on an issue or area of public concern related to the care Profession. Your presentation or report should include: †¢ A description of the issue or area of public concern raised †¢ An outline of the different points of view regarding the issue or area of public concern raised †¢ A description of how the issue or area of public concern has affected service provision and methods of working †¢ A description of how public opinion is affected by issues and areas of concern in either the health, social care or children’s and young people’s sectors Question Booklet Task A – Short Answer Questions Ai) Imagine you are a newly appointed supervisor/manager within your service. You need to update your staff handbook to reflect current employment law. Identify three different sources of information you could use to enable you to do this. 3 marks †¢Changes in Employment Law since handbook was last updated. Dircet Gov Website – www.directgov.uk/en/Employment/Employess/index.htm †¢Health and Safety Requirements – www.hse.giv.uk †¢Current company handbook Once you have identified a reliable source of information: Aii a) List three aspects of employment covered by law. 3 marks †¢Your contract and working hours. †¢Holidays, Time Off, Sick, Maternity and Paternity leave. †¢Redundancies, Dismissals and Disciplinarians. b) List three main features of current employment legislation. 3 marks †¢Employment Rights. †¢Equalities and Discrimination Law. †¢Health and Safety Legislation. Understand employment responsibilities and rights in health, social care or children’s and young People’s settings Aiii) Briefly outline why employment law exists. 3 marks †¢Employment law exists to protect employees and workers against circumstances they may face in their work lives. Protection is available to employees and workers differs (generally employees have greater rights than workers), every person who works for an employer is protected from discrimination in the workplace, has the right to receive the national  minimum wage and work no more than 48 hours per week, unless they wish to. These rights apply regards of the employment situation, like temporary worked, fixed term, permanent or length of service to the employer.

John Stuart Mill Essay

The Indian Tax Structure is quite elaborate, with clear distinction in authority between Central, State and local governments. The taxes levied by the Central government are on income (other than tax on agriculture income which would be levied by the state government), customs duties, central excise and service tax. The State government levies Value Added Tax (VAT), sales tax in states where VAT is not applied, stamp duty, state excise, land revenue and tax on professions. Local bodies levy tax on property, octroi and for utilities like water supply, drainage etc. In the last 10 to 15 years, tax system in India has been subjected to significant reforms. The tax rates have been revised and tax laws have been modified. Since April 1, 2005 many State Governments in India have replaced the sales tax with VAT. Indian Tax Structure After Independence The period after Independence was quite challenging for the tax planners. A huge black economy set in both due to Second World War and the increase in economic activity after independence. Savings and investment were encouraged through the various taxation laws by the way of incentives. There was a need for generating huge amount of revenues to fund the economic growth of the country. The tax department took great care to plan the tax structure not only with the aspect to widen the income tax base, but also to look for alternate taxes and to eradicate tax avoidance . The department was severely tested due to the high volumes of work. Some of the prominent taxes that came into existence were: †¢ †¢ †¢ †¢ †¢ †¢ Business Profits Tax (1947) Capital Gains (1946-48 to 1956) Estate Duty (1953) Wealth Tax (1957) Expenditure Tax (1957) Gift Tax (1958). To check the growth of black money, high denomination notes were demonetized in 1946. The Income tax Act was re modified in 1961, replacing the outdated law of 1922. Income Tax Structure Post Liberalization The wave of tax reforms which started across the world in the second half of 1980’s found its way into India. As part of its policy of liberalization, India introduced tax reforms in the 1990’s. The reforms introduced in the Indian tax structure are different in comparison to other countries. The tax reforms in India took place independent of interference from any external multilateral agency unlike some other countries. But the tax reforms took place in such a way as to ensure its adherence to the prevailing International trends. During the initial stages of reforms, the restructuring of the tax structure took place with a view to increase savings and use the increased savings towards investment, to bring in equitable distribution of income and to rectify the disparities due to oligopolistic market that existed due to co existence of both private and public sector. The tax structure reform in India can be used as an example for many developing countries that are in the same path of development, due to the large size of the country and the disproportion in the socio economic condition across the country. Direct Tax Direct tax is the tax which is charged directly on the tax payer. For e. g. property tax and income tax. In other words direct tax is that tax that is deducted from one’s salary. Direct Taxation in India Direct taxation in India is taken care by the Central Board of Direct Taxes (CBDT); it is a division of Department of revenue under Ministry of Finance. CBDT is governed by the revenue act 1963. CBDT is given the authority to create and control direct taxes in India. The most important function of CBDT is to manage direct tax law followed by Income Tax department. In India the tax structure is divided amongst the central government and state government. The central government levies taxes on income, custom duties, central excise and service tax. While the state government levies tax like state excise, stamp duty, VAT (Value Added Tax), land revenue and professional tax. Local civic bodies levy tax on properties, octroi etc. Capital gains tax, personal income tax, tax on corporate income and tax incentives all come under the purview of direct tax. Direct taxes are charged on the basis of residential status and not on the basis of citizenship. The assessee are charged based upon the following factors †¢ †¢ †¢ Resident Resident but not ordinary resident. Nonresident. Direct Taxes Before Reform They had a major impact on economic policies, creation of savings and the trend of investment. There was no proportion in terms of the impact of direct taxes on the economy and there relative share in total tax revenues. The system of direct taxes was very much complex and inefficient because of the combination of high marginal rates of personal income and wealth taxation and high rates of corporate profits. The corporate tax was pretty high. It leads to large scale evasion. Members Of Parliament and Central Government Ministers get comparatively low salaries, but they are given a sitting allowance which is not taxable. Ministers, MP’s and other high ranking government officials get government allocated accommodation, where the charges are pretty less in comparison to the prevailing market rate. Growth in Direct Tax collection during the Financial Year 2008-09 Net direct tax collection during the fiscal 2008-09 stands at Rs. 338, 212 crore, up from Rs. 312, 202 crore during 2007-08, registering a growth of 8. 33 percent. Growth in Corporate Taxes was 10. 84 per cent, while Personal Income Tax (including FBT, STT and BCTT) grew at 9. 09%. Despite economic slow-down and substantial relief to noncorporate taxpayers, direct tax collections exceeded the previous year’s collection by about Rs. 26, 000 crore. Growth In Direct Tax Collection During The Financial Year 2009-2010. The net direct tax collections grew by 5. 77 per cent during the first two months of the current fiscal (2009-2010). It was Rs 24,158 crore compared to Rs 22,840 crore at the same time last year. Corporate tax grew at5. 56 per cent (Rs 8578 crore against Rs 8126 crore), while personal income tax (including FBT, STT and BCTT) grew at 5. 92 per cent (Rs 15,559 crore as against Rs 14,690 crore0. Overall refund outgo during the period increased by 26. 19 per cent (Rs 11,375 crore as against Rs 9014 crore)while refunds to non corporate taxpayers grew by 61. 7 per cent (Rs 2,149 crore against Rs 1,329 crore). Corporate Tax A company has been defined as a juristic person having an independent and separate legal entity from its shareholders. Income of the company is computed and assessed separately in the hands of the company. However the income of the company which is distributed to its shareholders as dividend is assessed in their individual hands. Such distribution of income is not treated as expenditure in the hands of company, the income so distributed is an appropriation of the profits of the company. Taxable Corporate Income The tax levied on a company’s income is based on its legal residence. Companies of Indian origin are levied tax in India, while International companies are levied tax on earnings from their Indian operations. For International companies’ royalty, interest, gains from sale of capital assets within India, dividends from Indian companies and fees for technical services are all treated as income arising in India. Tax On Distributed Profits Till 1997, a company was not required to pay any income tax on the amount of dividends declared, distributed or paid by such company. But such dividend was included in the income of the shareholders under the head â€Å"income from other sources†. The finance act 1997 brought about changes to the rule. A) Tax On Distributed Profits Of The Domestic Company The domestic company would be required to pay additional income tax on any amount declared, distributed or paid by such company by way of dividend (be it interim or otherwise) on or after 1-06-1997,be it from current or accumulated profits. Such additional income tax shall be payable @ 10 per cent of the amount so distributed. Even if no income tax is payable by the company on it total income, the additional tax would have to be paid. B) Exemption Of Dividend In The Hands Of Shareholders In view of the income tax now payable by the domestic company, any dividends declared, distributed or paid by such company, on or after 01-06-1997 shall be exempt in the hands of the shareholders. Time limit for deposit of additional income tax: Such additional tax will have to be paid by the principal officer of the domestic company within 14 days from the date of: a) Declaration of any dividend. b) Distribution of any dividend. c) Payment of any dividend, whichever is earlier. Additional income-tax is not allowed as deduction: The company shall not be allowed any deduction on account of such additional income tax under any provisions of the income tax act. Indian Budget 2008 Indian Corporate Taxation Minimum Alternate Tax To wipe out the ambiguity on adjustments relating to tax entries in the profit and loss account, it is proposed that the â€Å"book profits† be increased by an amount of DDT paid, amount of deferred tax paid and deferred tax provision debited to Profit and Loss Account. Dividend Distributing Tax In order to overcome the domino effect of DDT, it has been suggested that any dividend received by a domestic company (C1) during any financial year from its subsidiary (C2) shall be allowed to be deducted from dividend to be declared/distributed/paid by C1, to calculate DDT, if the dividends so received by C1 had been scrutinized to payment of DDT by C2. At the same time C1 must not be a subsidiary of any other company. Business Income The Budget 2008 has proposed have a weighted deduction of 125% with respect to any sum paid for scientific research to a domestic company doing scientific research and development. To remove multiple deductions, it has been proposed some Indian companies incurring the expenses would not be able to use the weighted deduction of 150 per cent as prescribed under the provisions of the Act. Income Tax In India Income tax in India is levied by the Central government and is monitored and controlled by Central Board OF Direct Taxes under Ministry of Finance in allay with the provisions of the Income Tax Act. Income earned in a given financial year is subject to tax as per the rates prescribed for that year. A financial calendar is from April 1 to March 31 of the following year. India has adopted the residential form of tax system. It means tax payers will be divided into residents or non residents. A tax payer can also be classified as ordinary residents. Residential Status An individual is resident in India if he is in India in the tax year for: †¢ †¢ †¢ 182 days or more; or 60 days or more (the period of 60 days stands changed to 182 days or more for Indian citizens or persons of Indian origins on a visit to India; and also for citizens of India who leave India for employment abroad as member of a crew of an Indian ship) during the tax year, and an aggregate of 365 days or more during the four years preceding the tax year. An individual who does not satisfy the above conditions is a non-resident. A resident is â€Å"not ordinarily resident† in India in any tax year if he: †¢ †¢ †¢. Has been â€Å"non-resident† in India in nine out of the 10 previous years preceding that year: or Has during the previous seven years, preceding that year, been in India for a total period of 729 days or less. Taxability based on status Taxability Based On Status Residential Status Indian Sourced Income Foreign Sourced Income Resident Taxable In India Taxable In India Resident but not ordinarily resident Taxable In India Not Taxable In India Non resident Taxable In India Not Taxable In India Heads Of Income Income can be divided into five categories. The income that falls within the tax component is disclosed in line with rules for a particular head and then cumulated to determine the aggregate income to be taxed. But losses under certain categories cannot be cumulated with income gained under other categories. Salaries: It covers those monetary gains that are obtained for services performed and would include wages, pension, fees and commission . Standard deduction is taken from the salary and the amount of deduction depends upon the income received. Income From House property: It involves income earned by renting residential and commercial property. Only two authorized deductions are allowed while calculating income. Profits And Gains From Business Or Profession: It covers monetary benefits gained from business or profession minus the permissible deductions, against the revenue earned. Capital Gains: It deals with gains due to transfer of assets. The duration of holding determines the classification of the asset, which then decides the method of taxation. Capital assets held for 36 months (12 months in case of shares/securities) are taken as short term assets, while all other capital assets are taken as long term capital assets. Long term assets have the advantage of lower rate of tax. Income From Other Sources: It is the remaining category of income and takes care of all income not covered by any category. Foreign Nationals The tax law in India allows for exemption of income earned by foreign nationals for services provided in India, under certain condition: †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ Remuneration from a foreign enterprise not conducting any business in India, provided the individual’s stay in India does not exceed 90 days and the payment made is not deducted in computing the income of the employer; Remuneration received by a person employed on a foreign ship provided his stay in India does not exceed 90 days; Remuneration of foreign diplomats, consular staff, trade officials and their staff and family; and Income of an employee or consultant of a government approved foreign charitable institutions. Payment from an International unit not having any business in India on condition that the individual does not reside in India for more than 90 days and the remuneration made is not subtracted in calculating the income of the employer. Payment obtained by a person working on an International ship under condition he does not reside in India for more than 9 days. Payment for foreign diplomats, consular staff, trade officials and their staff and family and Earnings of an employee or consultant of a government approved foreign charitable institutions. India Budget 2008 Personal Taxation Basic Tax Rates Income (INR) Up to 150,0000 150,001-300,000 300,001-500,000 Above Tax Rate Nil 10% 20% 30% *Basic exemption for women and senior citizens will be INR 180,000 and INR 225,000 respectively. Wealth Taxation In India The wealth taxation in India is known as the wealth tax act, 1957. It applies to all the citizens of the country. It is one of the most important direct taxes. It is paid on the property ownership benefits. Till a person retains the ownership of a property, he or she has to pay wealth tax based on the prevailing market rate. Even if the property is not yielding any income, Wealth tax would have to be paid. Payment Procedures Of The Wealth Tax In India An Assessee is one who pays the wealth tax. An assessee can belong to any of the following categories: †¢ †¢ †¢ †¢ †¢ †¢ A Company. A Hindu undivided family. An Association of Persons or a Body of Individuals. Non corporative taxpayers. A dead person’s legal representative, the executor or administrator. A non resident’s agent. For a Hindu Undivided Family the tax is considered on the income derived from joint family collections. But for a non-corporative taxpayers, whose account is audited they have to pay the wealth tax according to the existing tax rate. Chargeability To Wealth Tax In India One of the main factors for a person to pay the wealth tax in India is the persons domicile status. According to the act, the domicile status of the assessee and the domicile status of the same needed for payment of the Income Tax must remain similar. Another factor based on which wealth tax is computed is the status of the assessee, whether he is a citizen or a non citizen. For citizens the wealth of the person within India is taxed, while for non citizens the wealth of the person within India is taxed, while the wealth located outside India is not taxed. Assets On Which Wealth Tax Is Charged The assets on which wealth tax is chargeable in India are: †¢ †¢ †¢ †¢ †¢ †¢ Residence like guesthouse, residential house, urban farmhouse and commercial property. Automobile for personal use. Precious items like jewelry, bullion, furniture, utensils. Yachts, boats and aircrafts used for non commercial purposes. Urban land under the authority of municipality or cantonment board having a population of, 10,000 and more. If the cash in hand is more than Rs 50000 for individuals and Hindu Undivided Families. Indirect tax Charge levied by the State on consumption, expenditure, privilege, or right but not on income or property. Customs duties levied on imports, excise duties on production, sales tax or value added tax (VAT) at some stage in production-distribution process, are examples of indirect taxes because they are not levied directly on the income of the consumer or earner. Since they are less obvious than income tax (because they don’t show up on the wage slip) politicians are tempted to increase them to generate more state revenue. Also called consumption taxes, they are regressive measures because they are not based on the ability to pay principle. Indirect Tax System India Indirect Taxes Pre Reforms The indirect tax structure was extremely irrational between the reforms. The Constitution gives the permission to levy a multitude of indirect taxes. But the most important ones are customs and excise duties charged by the Central government and sales tax excepting inter state sales tax to be charged by the state government. The indirect taxes levied by the centre like customs, excise and central sales tax and the major indirect taxes levied by the states and civic bodies like passenger and goods tax, electricity duty and octroi when taken together did not present a rational system. Indirect Taxes Post Reforms †¢ †¢ †¢ Even post reforms, the indirect tax regime in India is still in the early stages of growth. Both the Central and State governments charge a multitude of indirect taxes. The central government charges tax on goods at the point of import (Customs duty), manufacture (Excise duty), inter state sales (Central sales tax or CST) and on provision of services (Service tax). The state governments charge tax on goods sold within the state (Sales tax/Value Added Tax or VAT), and on the goods that enter the state (Entry tax). In the present scenario corporate would have to analyze the tax cost involved in a transaction, have enough backup documentation to support their tax positions and keep looking for ways for tax maximization. India Budget 2008 Indirect Taxes As per the Ministry Of Finance there has been significant development in planning for introducing the goods and services tax (GST) from April 1 2010. As a first step the rate of central sales tax (CST) is under proposal to be decreased to 2 per cent from April1 2008. The general rate of central value added tax (CENVAT) has been decreased from 16 per cent to 14 per cent across all goods. Custom Duties Customs regulation in India is through the Customs act. The Customs act came into existence in 1962 at a time when the â€Å"License Quota Permit Raj† system existed in the country. It came into existence to check illegal imports and exports of goods. All imports into the country would be charged a duty, to give protection to the Indian industries and to check the amount of imports with a view to secure the exchange rate of the country. Customs duty on goods imported or exported from India are levied according to the Tariff Act 1975. To monitor imports and exports, the Central government has the authority to inform the ports and airports for the unloading of the imported goods and loading of the exported goods, the location for clearance of goods imported or exported, the routes by which above goods may pass by land or inland water into or out of Indian ports. According to the custom laws, the following are the various types of duties which can be charged. Basic Duty As the name suggests, it is the normal duty charged under the Customs Act. Additional Duty This duty is levied under section 3(1) of the Customs Tariff Act and is equal to excise duty levied on a like product manufactured or produced in India. Anti Dumping Duty International sellers may at times export goods into India at prices which would be less than the prices they would be charging in their domestic market. The reason for this is to capture the Indian markets, which is against the interest of the Indian industry. This economic phenomenon is called dumping. To avoid dumping the Central government may charge additional duty equal to the margin of dumping on such articles provided the goods have been sold at less than normal price. Countries which are signatories to the GATT or countries with â€Å"Most Favored Nation Status† cannot be charged dumping duty. India Budget 2008 Custom Duty †¢ †¢ †¢ The peak rate of basic customs duty (BCD) on all agricultural products is 10 per cent. For certain industries, customs duty has been reduced. For project imports the duty has been reduced from 7. 5 per cent to 5 per cent. In place of sales tax/value added tax (VAT) the additional duty of customs at 4 per cent has been induced on power generation projects. A Countervailing Duty (CVD) of 1 per cent has been charged on mobile phones. Double Taxation Relief A condition in which two or more taxes may need to be paid for the same asset, financial transaction or income is known as double taxation. It generally takes place due to the overlapping of the tax laws and regulations of different countries. Thus, double taxation occurs when a taxpayer is charged income tax, both at his country of residence as well as in the country where the income is generated. Taking into account the laws of income tax in India, a non-resident becomes liable to tax payment in India, given that it is the place where the income is generated. Moreover, he has to additionally bear the burden of tax payment in his own country, by virtue of the inclusion of the same income in the ‘total world income’, which forms the tax base of the country where he resides. To effectively deal with the problems related to double taxation, Central Government, under Section 90 of the Income Tax Act of1961, has been certified to enter into Double Tax Avoidance Agreements (DTAA) with other countries. These agreements are meant to alleviate various problems related with double taxation. So far, India has entered into Double Taxation Avoidance Agreements with 65 countries, including U. S. A, Canada, U. K, Japan, Germany, Australia, Singapore, U. A. E and Switzerland. The tax treatises offers relaxation from double taxation, by providing release or by providing credits for taxes paid in one of the countries. Under Section 90 and 91 of the Income Tax Act, relief against double taxation in India is provided in two ways: Double Taxation Relief In India Double taxation relief in India is of two type’s Unilateral relief and Bilateral relief. Unilateral Relief Under Section 91, Indian government can relieve an individual from burden of double taxation, irrespective of whether there is a DTAA between India and the other country concerned or not, under certain conditions. Cases where a person enjoys double taxation relief as per the unilateral relief scheme are: †¢ †¢ †¢ †¢ If the person or company has been a resident of India in the previous year. If the person or company has paid income tax under the laws of the foreign country. The same income should be gained and received by the tax payer outside India in the previous year. The income should have been taxed in India and in a country with which India has no tax treaty Bilateral Relief Under Section 90, Indian government provides protection against double taxation by entering into a mutually agreed tax treaty (DTAA) with another country. Under bilateral relief, protection against double taxation is provided either by completely avoidance of overlapping tax or waiving a certain amount of the tax payable in India. Excise Duty Central excise duty is an indirect tax which is charged on such goods that are manufactured in India and are meant for domestic consumption. The taxable fact is â€Å"manufacture† and the liability of central excise duty arises as soon as the goods are manufactured. The tax is on manufacturing, it is paid by a manufacturer, which is then passed on to the customer. The term â€Å"excisable goods† means the goods which are specified in the First Schedule and the Second Schedule to the Central Excise Tariff Act 1985. The term â€Å"manufacture† refers to any process †¢ †¢ †¢ Related or supplementary to the combination of a manufactured product. Which is specified in relation to any goods in the Section or Chapter Notes of the First Schedule to the Central Excise Tariff Act 1985 as amounting to manufacture or Which in relation to the goods specified in the Third Schedule involves packing or repacking of such goods in a unit container or labeling or re-labeling of containers including the declaration or alteration of retail sale price on it or adoption of any other treatment on the goods to render the product marketable to the consumer. Three different types of Central Excise Duties exist in India. They are listed below: Basic Excise Duty In India Excise Duty, imposed under section 3 of the ‘Central Excises and Salt Act’ of1944 on all excisable goods other than salt produced or manufactured in India, at the rates set forth in the schedule to the Central Excise tariff Act, 1985, falls under the category of Basic Excise Duty In India. Additional Duty of Excise Section 3 of the ‘Additional Duties of Excise Act’ of 1957 permits the charge and collection of excise duty in respect of the goods as listed in the Schedule of this Act. This tax is shared between the Central and State Governments and charged instead of Sales Tax. Special Excise Duty According to Section 37 of the Finance Act, 1978, Special Excise Duty is levied on all excisable goods that come under taxation, in line with the Basic Excise Duty under the Central Excises and Salt Act of 1944. Therefore, each year the Finance Act spells out that whether the Special Excise Duty shall or shall not be charged, and eventually collected during the relevant financial year. India Budget 2008 Excise Duty †¢ †¢ †¢ †¢ †¢ The general rate of CENVAT has been brought down from 16 per cent to 14 per cent. The CENVAT on many goods like cars, writing paper, printing paper and packing paper, drugs and pharmaceuticals, water filtration and purification devices, pan masala not containing tobacco etc have been decreased. For goods like anti AIDS drugs and bulk drugs, packaged tender coconut water, tea and coffee mixes, specified refrigeration equipment, etc have been exempt from excise duty. For packaged software the duty has been increased from 8 per cent to 12 per cent. The duty of 1 per cent on National Calamity and Contingent Duty has been imposed on mobile phones. Permanent Account Number (PAN) Permanent Account Number or PAN is issued by the Income Tax Office of India, to all those who are required to pay income tax in the country. Thus, taxpayers whose income is taxable are issued a Permanent Account Number, which is similar to the Social Security Number issued in United States to citizens and other legal residents. So, PAN in India is nothing, but a national identification number. The main purpose of allotting PAN card is to outline the monetary transactions of individuals and to avert any sort of tax evasion by tax payers. Apart from keeping a track on the various financial dealings of a person, a PAN is also required for many other important activities. As every individual is assigned a unique, national and permanent number as his/her PAN, the number is required while opening an account, applying for a phone line, receiving salary or other professional fees. Thus, it becomes an authentic document, proving the identity of the individual. The PAN of a person remains the same even if there is residential change of address from one state to another. Each individual entitled to a Permanent Account Number receives a PAN card, wherein the number is mentioned. The PAN follows the following structure – XXXXX1111X. The first five characters are letters; the next 4 are numerals, and the last character is again a letter. A Permanent Account Number that doesn’t follow this pattern is deemed as invalid. Moreover, the fourth character of the PAN is one of the following, depending on the type of assessee who is allotted the number. †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ †¢ C – Company P – Person H – Hindu Undivided Family (HUF) F – Firm A – Association of Persons (AOP) T – AOP (Trust) B – Body of Individuals (BOI) L – Local Authority J – Artificial Juridical Person G – Government In addition, the fifth character of the PAN is the first character in the surname of the assessee. Though PAN is generally issued to individuals to keep track of the tax payment, it can however also be issued to non-taxpayers in India. Sales Tax In India Sales Tax in India is a form of tax that is imposed by the government on the sale or purchase of a particular commodity within the country. Sales Tax is imposed under both, Central Government (Central Sales Tax) and State Government (Sales Tax) Legislation. Generally, each state follows its own sales tax act and levies tax at various rates. Apart from sales tax, certain states also imposes additional charges like works contracts tax, turnover tax and purchaser tax. Thus, sales tax acts as a major revenuegenerator for the various State Governments. Sales tax is an indirect form of tax, wherein it is the responsibility of the seller of the commodity to collect and recover the tax from the purchaser. Generally, sale of imported items and sales by way of export are not included in the range of commodities which requires payment of sales tax. Moreover, luxury items (like cosmetics) are levied heavier sales tax rates. Central Sales Tax (CST) Act that falls under the direction of the Central Government takes into account all the interstate sales of commodities. Thus, sales tax is to be paid by every dealer on the sale of any commodity, made by him during inter-state trade or commerce, irrespective of the fact that no liability to pay tax on the sale of goods arises under the tax laws of the appropriate state. He is to pay sales tax to the sales tax authority of the state from which the movement of the commodities commences. However, from April 01, 2005, most of the states in India have supplemented sales tax with a new Value Added Tax (VAT). The practice of VAT executed by State Governments is applied on each stage of sale, with a particular apparatus of credit for the input VAT paid. VAT in India can be classified under the following tax slabs: †¢ †¢ †¢ †¢ †¢ 0% for essential commodities 1% on gold ingots and expensive stones 4% on industrial inputs, capital merchandise and commodities of mass consumption 12. 5% on other items Variable rates (state-dependent) are applicable for petroleum products, tobacco, liquor etc. Service Tax in India Constitutional Provision Article 265 of the Constitution stresses that no service tax in India shall be charged or collected other than by the concerned authority. Schedule VII divides this subject into three different sections †¢ Union list (only Central government has power of legislation). †¢ †¢ State list (only State government has power of legislation). Concurrent list (both central and state government can pass legislation). An amendment (95th amendment) in 2003 was made to enable the Central government to decide the method of charging service tax and the means of collection of proceeds by the central government and state government. Subsequently a new article 268 A has been introduced for levy of service tax by Central government. Creation Of DGST The department of Director General (Service Tax) was created in 1997 to handle the huge workload resulting due to the increasing importance of service tax. The Director General (Service Tax) is in charge of the department and his role and authority are: †¢ †¢ †¢ †¢ .