Marketing Orientation Sample Essay

Marketing orientation is a concept of an organization which underlines that the company`s success is mainly based on customers` satisfaction. The stress here is put on valuing consumers` needs and wants first of all. â€Å"A marketing oriented firm (also called the marketing concept, or consumer focus, or customer focus) is one that allows the wants and needs of customers and potential customers to drive all the firm’s strategic decisions. The firm’s corporate culture is systematically committed to creating customer value. The rationale is that the more a company understands and meets the real needs of its consumers, the more likely it is to have happy customers who come back for more, and tell their friends† (wikipedia). Marketing orientation concept evolved between the late 1960s and early 1970s. Firstly, it was developed at Harvard University. Marketing orientation replaced production orientation and sales orientation which were prevailing before. By this time numerous researches were made in order to investigate marketing orientation more thoroughly and make necessary conclusions about the influence of this concept. However, understanding of marketing orientation is not clear and is discussed from different points of view. There are studies which propose philosophical approach towards marketing orientation and there are those which turn to behavioral notion of marketing orientation. I would like to mention opinions of several researchers towards the topic of marketing orientation. Desphande and Webster, like many others, share ideas of philosophical and cultural qualities of marketing orientation. â€Å"In their study in 1992 they use the term  «customer orientation » to describe a specific set of beliefs that puts the customers’ interests first and ahead of those of all other stakeholders (e.g. owners, managers, employees) which, in their view, should be considered as part of a broader, and more fundamental, corporate culture† (mcm.aueb.gr/†¦/Gounaris/Marketing_Orientation_and_Its_Development.pdf). On other way, marketing orientation is viewed as specific company behavior. Trout and Ries (1985), for example, perceive marketing orientation as an effort to compile market intelligence upon which the effort to build a competitive advantage is based. Elliot (1987) considers satisfying customers` needs important but insufficient, and proposes strategies for achieving customers` satisfaction to be just a part of marketing orientation concept which should combine many other features. More developed marketing orientation improves company`s performance—there is a direct connection. Many companies may prosper using marketing orientation, and some fail. The difficulty is that marketing orientation is specific, it combines particular culture and behavior of a firm. So, once a company decides to concentrate on consumers` satisfaction and apply marketing orientation there are many challenges and innovations coming into company`s philosophy. First step of the company is to investigate customers` expectations. Later, products or services are produced considering the information obtained from performed investigation. The final part is to follow and evaluate consumers` satisfaction in order to make necessary adjustments. And so it becomes a continuous process for the company in order to keep track and continue to improve business. There are many methods and approaches used in marketing orientation. The ideal model of marketing oriented company would include all necessary marketing activities. There is marketing research in order to identify customers` wants, research and development production developing the products according to consumers` wishes, pricing which undermines value of the product to customers, distribution to the right place at the right time, and promotion in order to inform customers of the product. Marketing oriented company should also possess characteristics such as: marketing research and product innovation techniques, broad product lines, possibility of ancillary services, customer support, tight organizational structure. I consider marketing orientation to be a very positive and necessary concept. Basically, customers are those who make business prosper. So, the more company listens to the expectations of consumers and the more loyal and understanding is the philosophy of the company, the more customers it will attract—and more profit will be attained using rather ethical, as to my opinion, approach to business. BIBLIOGRAPHY 1. Avlonitis G. and Gounaris S., â€Å"Marketing Orientation and Company Performance: A Comparative Study of Industrial vs. Consumer Goods Companies†, Industrial Marketing Management, vol. 26, no.5 (1997) 2. Bonoma T., â€Å"The Marketing Edge: Making Strategies Work† (1985) 3. http://en.wikipedia.org/wiki/Marketing_orientation 4. mcm.aueb.gr/†¦/Gounaris/Marketing_Orientation_and_Its_Deve lopment.pdf

Careers In Early Childhood Education Essay

Part AFredrick Frobel believed that children learn when they are lively and free. He also believed that children’s education should be based on their interests and their active involvement. An activity using Frobel’s’ parquet gifts for 3 – 5 year olds would need to be simple enough that they would be able to manipulate the pieces involved and complex enough to challenge their minds. To start our activity I would take thin pieces of wood about 10Ãâ€"10 inches. I would outline a very simple drawing of different animals on the pieces of wood. The children can use the parquet shapes to fill the animal in, or to trace the outline of the animals. The animals would require 7 – 10 shape pieces to complete. This activity would interest the children because of the puzzles and the animal shapes. The constructive play would develop several skills such as hand/eye coordination and mental activity. The children would also be learning about different animals and their parts, like legs, heads and bodies. It also provides a small step towards the next level of play, symbolic play, by mimicking animals out of other materials. Part BMaria Montessori believed that children are internally motivated to interact with the world. She believed that children’s play was a waste of time they could be using to learn. The activity with Frobel’s parquet gifts would use the same animal outlines on the thin 10Ãâ€"10 inch pieces of wood but they would be hollowed out to create the depression of the animal. By adding small knobs to the shape pieces it would teach the children the correct way to hold a pencil. Together these make the puzzles themselves self correcting and keep the children using the activity in the way it was designed. Montessori believed there was only one way to use her education materials. There is a key difference in Fredrick Frobel and Maria Montessori methods. The activity designed for Frobel’s method allows children to create their  own ways to manipulate the pieces, like outlining the puzzle. Since his method was not self correcting it requires more thought to keep the pieces in the right area when adding another piece. Montessori’s method was much more stringent, while she believed children learned by natural exploration she didn’t allow materials to be used other than the designated way. Scenario 2: Learning Activity 1, Pet ParadePet parade is a learning activity where children make pet masks and take turns describing their pet and showing the things their pet like to do. Children naturally like to create and draw. Letting the children choose which animal they would like to represent encourages them to use their minds to make decisions. The children would be creating art by cutting, gluing and coloring their masks as well as planning how they will represent their chosen animal. Standing in front of a class full of children gets the up and moving. They would be speaking and encouraged to answer questions about their pet from the other children. This activity is a fun way to further nurture many skills. Learning Activity 2, What’s Different?What’s different is a real life version of the popular spot the difference books. Children take turns covering their faces or putting heads on their desks while the child whose turn it is changes something about his/her appearance. The change doesn’t have to be big, just rolling up a pant leg, put a sock on their hand or perhaps a funny paper mustache. Then the other children uncover their eyes and take turns guessing what’s different. This activity helps the children to learn about taking turns and being the leader. It also gets them up and moving and helps them with problem solving skills. When the children Letters don’t have to be precise and artistic; they should be fairly constant and readable. They should not float like a balloon or sink below the line and should be formed from the top and not the bottom. Practice forming letters with letter formation drills promotes reading and writing for all children. Children with a visual impairment may have the materials modified. Use brightly colored pens with a black contrasting paper. Enlarge all workbook pages and lined paper, double lines work well for children with visual impairment. For children with epilepsy traditional approaches need to be modified. Some student struggle with motor skills as a result of their epilepsy and they are especially vulnerable to inattention and work incompletion. Further breaking down the letters into simpler steps has been proven to promote writing skills in a child with epilepsy. A few easy steps can be taken to ensure the classroom is suitable for hearing impaired students. When possible, turn off equipment that creates background noises, such as fans and projectors, when not in use. Eliminating extra noise helps students with hearing impairments focus on the class lecture and assignments. Remember that hearing aids amplify every sound, including tapping pencils and air conditioners. Area rugs and heavy curtains can also eliminate a great deal of extraneous noise. Students with Attention Deficit Hyperactivity Disorder, especially those with the inattentive subtype, may take longer to process information. Be sure to give them extended time to complete their assignments. Practice letters that  are similarly formed (l/t/I; c/d; v/w), and work on those that are more frequently used — s, m, r — before he tries those less commonly found in words — j, q, z. Engage in different sensory methods for letter formation such as sand, or on an iPad white board using their finger. Scenario 4- Cause, technique, solution and reason: Temper TantrumCause: Connor wants attention. Guidance Technique: Ignore negative behavior. Appropriate Solution: Move to the other side of the room until Connors tantrum is over and then invite him to sit beside you while you read a story. Praise him for sitting beside you nicely. Reason: By ignoring the negative behavior and giving attention to the positive behavior it will effectively stop the tantrums. â€Å"Mommy, don’t go!†Cause: Insecure attachment Guidance Technique: Encouragement Appropriate Solution: Encourage Angela to play with her favorite toy or read a book when she is dropped off in the morning; also speak to Angela’s mother about becoming a secure base and not leaving without saying goodbye to help Angela acclimate. Reason: Positive support and encouragement can help the transition to a new place easier. BullyCause: Power Guidance Technique: Restructure and Reinforce Appropriate Solution: Restructure the environment so there are fewer opportunities for bullying. Help Jenny realize she has power over her decision by letting her choose and activity and choosing to play with someone instead of taking over. Reinforce positive behavior when she makes the right choice. Reason: Restructuring the environment will provide an assurance of protection to the other children while reinforcing Jenny’s positive behavior shows her that you respect her decisions and care and care for her while paying attention.

Multiple Regression Analysis Statistics Project Example | Topics and Well Written Essays - 750 words

Multiple Regression Analysis - Statistics Project Example Governments’ focus on improving labor force and imports are recommended for economic growth. Economic growth is an important factor to governments, whose responsibilities include availing resources for public utilities and ensuring good living standards that are dependent on economic well being. Governments also have the responsibility of ensuring good macroeconomic environment for economic competitiveness in the international scope. Gross domestic product is one of the indicators of economic growth and its value can be used to understand factors to economic growth and to inform macroeconomic policies in a country. This report analyses factors to economic growth with the aim of identifying significant factors. Human capital is one of the factors that have been associated with economic growth and according to Somashekar (N.d.), is directly proportional to growth. International trade and foreign direct investment inflow have also been associated with effects on a country’s economic growth. Foreign direct investments have diversified indirect and positive effects on economic growth. Imports and exports have also been associated with economic development and the factors have beet correlated with foreign direct investment flows (OECD, 2002). This paper investigate relationships between gross domestic product and employment rate, as an indicator of human capital, foreign direct investments, import, and export. The following hypothesis is tested. A survey design is used in the study with reliance on secondary data. The Central Intelligence Agency library is used as the source of data. Stratified random sampling is used to select countries, the research participants, and respective data identified. Four countries are selected from Europe, Africa, America, and Asia. Descriptive statistics and regression analysis are used to analyze the data. Each of the variables has high standard deviations and this suggest possible variations across other

Frida Kahlo Essay Example | Topics and Well Written Essays - 1000 words

Frida Kahlo - Essay Example The paper "Frida Kahlo" analyzes the life and art of Frida Kahlo. Her father was German, however, his true nationality was Jewish. While his life he was a photographer. Her mother used to be an America originated Spaniard. At the age of six years old, the artist used to suffer from polio. This determined the reason why since then the right leg became shorter and thinner than the left one. At the age of eighteen, Kahlo survived in a car accident: a broken iron rod collector tram stuck in the stomach and left groin, shattering the hipbone. The still painful months of inactivity began. It was that time when Kahlo asked her father for a brush and paint. There was a special frame made for Frida in order to allow her to paint lying. 1929 was an important year for the artist. She enters the National Institute of Mexico. For the year, held in almost total immobility, Kahlo obtained a serious passion for painting. Again, start walking, she attended art school and in 1928 joined the Communist Party. Her work has been praised by the time by the famous artist Diego Rivera of Communist era. When Frida was twenty-two years old, she married him. Their family life is seething passions. They could not always be together, but never – apart. They tied relationship which could be characterized as passionate, obsessive, and sometimes painful. In 1953, Mexico City is hosting the first solo exhibition of Frida Kahlo. None of self-portrait of Frida Kahlo smiles: serious, even mournful face, bushy eyebrows grown together.

Exemplary of the kinds of arguments made by realist, liberal and Essay

Exemplary of the kinds of arguments made by realist, liberal and critical theorists of International Politics - Essay Example The liberal theorists believe that there should be equality for all, while critical theorists critically analyze the mechanisms determining international politics. The liberal theorists believe that the facilities and entertainment offered in the Olympic Games should be available and accessible to all the sections of the interested community. They believe that the fact that the organizing committee has reserved some features exclusively for the athletes and sponsors’ representatives only is unjust and should be available to local community as well. (Boykoff & Tomlinson, 2012) The liberals have argued the fact that since the inception of the International Olympic Committee (IOC) in the 1890’s (known as some other association at that time) was formed as a body consisting of elites only which included lords and princes, and these were the people who would vote and decide the fate of the Olympics. This process then started to include more stakeholders in this decision makin g body but still only a select few that is the big businessmen who would control the commercial aspect of the games. Even today, the voting process is not completely impartial and the votes have been allegedly to be biased with the help of bribery and other benefits to nations who involve in such corruption. Other than this, the security measures taken to protect the Olympic Games involves huge costs which will have huge economic costs as well as psychological ones. The army soldiers deployed in London in areas near the Olympic venue even exceeds the number of British soldiers deployed in Afghanistan. This highlights the fact that the locals have not been treated as equals because the majority of these soldiers are deployed for the security of athletes and organizers’ representatives and not the locals. The realist theorists can present an argument to this according to their beliefs. The realists argue that the security of the nation and in this case, the security of London i s much more important for the good of the nation than sending out more troops to Afghanistan. Sending more troops to Afghanistan will benefit the world overall by fighting the terrorists and keeping them at their home rather than letting them enter into their countries for terrorist attacks. On the other hand, the soldiers deployed in London for the security of the Olympic games is much more important to the nation as it has higher stakes attached to the credibility of England and London to host such a major and prestigious event. Since the reputation, injection of finances and tourists, and credibility of the nation and British government was attached to these games, it is only fitting that the security measures are taken for the good of the country itself. Since the realist theory believes that self-interest has to be the first priority, in this case the security of the nation is more important as self-interest has to take priority. (Dowling, 2012) The realists also argue that in case of an aerial strike with the help of a ground-to-air missile, there may be some damage caused to the residents living in the locality where the incident occurs. However, the damage caused by this will be collateral damage and one that cannot be avoided or rather should not be given the fact that this collateral damage will be much less compared

Children with Special Educational Needs Essay Example | Topics and Well Written Essays - 1500 words

Children with Special Educational Needs - Essay Example It was then things started to improve for the mentally and physically disabled children. Instead of calling the mentally and physically challenged children as handicapped, these children were then referred as special educational needs children; a more respectable name. The government of the United Kingdom started to design policies and take initiatives in order to provide equal status to these special needs children. It was undertaken by the department of education to look after the matter of special needs children and build schools accordingly (Gabbitas Educational Consultants, 2012). After the late nineteen fifties, the government of many countries started to make effort to give the physically and mentally challenged people their deserved rights and status in the society. The children with mental and physical disabilities also have the right to study, play, and work and do whatever normal children are allowed to do in the society and at school. These physically and mentally challen ged people also have feelings and are in fact more sensitive and delicate than normal children. These children must be taken under extra care and a very friendly environment so that their self-confidence is not sabotaged and harmed, so that they can grow up to become strong and responsible citizens of the society. It is a general thought that these physically and mentally challenged people are of no use for the society but in fact this is not the case, if these children are brought under proper care and guidance and are given the liberty to do whatever they can do best like any other normal children, there is no doubt that they can also do wonders for the society. Now many countries have government as well as private... This paper approves the government also initiated a campaign to hire new, young, energetic and enthusiastic teachers who are willing to spend time with these special children and make efforts to improve the life and make their life better. A proper hiring process is followed to hire the right person and the government itself carries the process under the supervision of qualified personnel so that the right person is hired and a capable person is hired who can give proper training and education to the special children. This paper makes a conclusion an act was passed by the government that is the duty of the government bodies to identify the children who require special education and then carry out a complete investigation regarding their health, family and psychological background and make conclusions and appoint the right school accordingly. It is also the duty of the government bodies to make sure that the special children are being taught and educate din the proper way and are being helped out with whatever disability they have. The government has made supervising teams whose job is to travel different schools without prior notice and observe the teaching method and curriculum being followed and the way the children are being treated and taken care of. There are numerous other small and large scale initiatives that have been taken by the government in order to make education available for all and give every child equal status and privilege without any discrimination on any grounds.

Cultural tourism in Newcastle UK as a part of Urban tourism Essay

Cultural tourism in Newcastle UK as a part of Urban tourism - Essay Example al., 2010). Few of the major cultural factors leading to the developments in the tourism sector of Newcastle have been briefly represented hereunder. As similar to the other regions in the UK, Newcastle is also defined for its unique culture that involves a mixed population from different parts of the world. Although majority of population (92%) are from Caucasian and non-Christianity backgrounds, but the mixture of people from different other nationalities such as Indian, Chinese, Jewish and Pakistani minorities often attract global visitors towards the place. In relation to the roles of the cultural aspects, abundance of historical monuments including The Castle, Great North Museum in Hancock, Ravensworth Castle (Tyne and Wear), and The Church of St. Thomas – The Martyr among others have radically increased the number of visitors irrespective of their nationalities. The historical monuments such as Earl Grey’s Monument, the Old Castle Keep along with St. Nicholas Cathedral often reflect Newcastle as a city with multiple cultural aspects (Cameron & Coaffee). Moreover, renovation of Newcastle Quayside that combines the development of Gateshead since the past fifteen years is also witnessed to bring major flow of global tourists into Newcastle (Sacco & et. al., 2008). Stunning nights with numerous ways of fun across the whole city can also be regarded as a unique cultural aspect in collecting wider attention of the global visitors (Cameron & Coaffee). The city is considered as one of the most visited destinations by the global tourists due to the unrivalled experience of nightlife, musical venues along with excellent theatre and art galleries. It is also regarded as one of the leading English metropolitan cities, which compacts numbers of nightclubs, pubs along with shopping centres, which are capable enough to grasp the attention of the global visitors (Miles, 2005). With this regard, the continuous urbanisation of

UK Government and Measures to Reduce the Alcohol Consume Essay

UK Government and Measures to Reduce the Alcohol Consume - Essay Example The article observes that none of the low-priced alcohol brands would have increased their prices within the new legislations.   Many of these products are on offer on major supermarkets such as Tesco which has such offers as 24 cans of Fosters that goes for a mere 10 pounds or even 3 fifteen packs of Strongbow cider being sold at 20 pounds. The minimum pricing policy is accompanied by VAT additions which the government hopes will help curb the norm of excessive drinking in UK.From this study it is clear that many see that the government efforts at setting minimum prices for alcoholic products will only solve half of the problem because there are many alcohol companies which have the capacity to produce alcoholic beverages at the set price and still rake in millions in profits. All that the legislation is doing to the market is removing any form of competition for the established manufacturers and distributors. Setting minimum prices will not effectively stop people from buying and sometimes, overindulging in alcohol.  In the mixed economy, resources are owned by both the government on behalf of the public, and the private sector.   It is the public sector which intervenes According to economics, the concept of scarcity implies that resources are scarce or limited. The resources that are available are not enough to satisfy the needs of everyone concerned. For instance, if someone’s income is limited, it means that he cannot buy everything that he wants.... All that the legislation is doing to the market is removing any form of competition for the established manufacturers and distributors. Setting minimum prices will not effectively stop people from buying and sometimes, overindulging in alcohol.   2. Explain why, in a mixed economy, the concepts of scarcity and opportunity cost are important for governments. Illustrate your answer with examples. Also explain reasons why governments tax goods like alcohol, cigarettes and petrol. Use economic concepts in your answer. In the mixed economy, resources are owned by both the government on behalf of the public, and the private sector.   It is the public sector which intervenes According to economics, the concept of scarcity implies that resources are scarce or limited. The resources that are available are not enough to satisfy the needs of everyone concerned. For instance, if someone’s income is limited, it means that he cannot buy everything that he wants. Opportunity cost on the other hand is a measure of the cost of a certain choice, or what is refereed in economics to as the next best alternative forgone. For a person whose income is limited, he has to choose between different alternatives so that he can make good use of his limited income (Ward and Forker, 1993). In a mixed economy, opportunity cost is important for governments as it enables them to make strategic decision to control the market in a way that is likely to be more beneficial than the other. The concept of scarcity enables the government to plan and deliver its resources in the way it sees fit in order to meet as many of the market demands as possible. In the mixed

Women With and Without Gestational Diabetes Dissertation

Women With and Without Gestational Diabetes - Dissertation Example From the discussion it is clear that  women with GDM can increase the unborn child’s risk of experiencing more complications after birth. Often times, these complications include: above the normal child’s birth weight, macrosomia resulting to shoulder dystocia, premature birth, and passing the high blood glucose to the fetus via placental pathways and increased risk of becoming obese.This essay highlights that  lack of exercise when combined with poor diet such as eating foods with high sugar content, foods rich in carbohydrates such as pasta, potatoes, and rice or eating foods that contain calories more than what the mother and the fetus needs can lead to the development of GDM. Over the basal metabolic needs or calorie intake of the mother, mothers who are nurturing only one fetus should limit their added calorie intake to only 300 kcal. Pregnant women should take just enough energy requirement from foods. To avoid developing GDM, pregnant women should limit their intake of carbohydrates. Aside from maintaining weight, pregnant women should avoid ketoacidosis or starvation ketosis. Since the intake of foods and nutrients is one of the main factors that can trigger the development of GDM, this study will discussed the proposed research method on how the researcher will use of cases complete food diary for 7 days and the net wisp program to effectively compare the nutrient intakes of women with and without gestational diabetes.

Rare Aging Disease Essay Example for Free

Rare Aging Disease Essay A 12 year old girl named Ontlametse Phalatse lives in Hebron, a small town just north of Johannesburg, South Africa. When she gets home from school, she does homework, watches tv, does her daily chores, and sometimes helps her mother cook. Ontlametse has bright plans for the future, to become a psychologist. This seemingly ordinary child is also known as the only living black person with the disease known as Progeria. This rare disease is a genetic condition that’s speeds up the aging process. There were only two other black children that were diagnosed with the condition, but they died. Ontlametse and a white child are the only Africans diagnosed and they both live in South Africa. They may live there because South Africa has some of the best medical care on the continent. Most children with Progeria die between the ages of 8 and 21, usually suffering from heart failure, strokes, and high blood pressure. By the age of three months Ontlametse suffered constant rashes, and before she was one year old her hair was falling out. Ontlametse At the age of six she was enrolled in school, where teachers and classmates scorned her because they thought she had AIDS. Ontlametse was not diagnosed until she was 10, when a doctor friend hinted on the condition to her mother. Even though she has this condition Ontlametse is a bright and strong little girl. She says â€Å"I don’t care what people say about me† referring to the mean classmates, but she says that she has two friends in her class. At school Ontlametse is self conscious about her bald head and always wears a hat, that’s why one of the things on her wish list is a specially designed wig to wear when she’s not at home. Ontlametse calls herself the first lady because she is the only black child with this condition. Ontlametse says she wants to be a psychologist when she grows up so that she can help others accept themselves for the way that they are, just like she does. This dream of the future would require a miracle knowing that she may only have a couple more years to live. Every school holiday, Ontlametse flies to the Progeria Research Foundation at Children’s Hospital in Boston, Massachusetts. Here she participates in research were she has access to cutting edge drugs. I think that this article is really shocking, interesting and sad. This little girl is the only black person with Progeria on the whole planet. I have seen a show about this condition on tv, there was a three day convention that brought together all of the children with this condition. It was really shocking to see these young children looking like old people and having all of the health related issues that old people have, they are so small and fragile. Even though Ontlametse has all these problems she still attends school, does chores, has dreams, and is so strong, which is very inspiring. She does not let this condition bring her down, she knows that it’s a part of her and she wants to be a model for others to accept themselves as they are. This article is also saddens me because in reality this little girl, so full of life and personality, may only have a few more years left to live.

Nissans external environment

Nissans external environment Natural Environment Nissans â€Å"ultimate goal† Nissans is one of the top producers of automobile company which they used up many environmental resources because cars basically run on fossil fuel and gasoline. As a global manufacturer of automobile, Nissan have set an ultimate goal which is to manage the environmental impact generated by (Nissan Global)Nissans corporate activities, customer use of Nissan vehicles, and the companys use of resources on a level that is within natures capacity to absorb. Nissans aim is also to minimize the impact of earth from (Nissan, 2009) Key Issues of Nissan Nissan now focuses on the 3 Key issues which are:- To reduce the Carbon Dioxide emission, To reduce other emission to preserve earth resources including the atmosphere, soil and water To promote the resources cycle through 3rs, Reduction, Reuse Recycle. Task 1. Reducing carbon dioxide emissions Nissan believe that reducing the CO2 emission requires not only by Nissan alone but also a cooperative efforts by all society. Nissan is also making aggressive efforts in reducing the Carbon Monoxide emission in their business activities and thus, their effort will lead to contribution of the society. Task 2. Reducing emissions*1 (protecting the air, water and soil) Nissans 2nd task is to reduce any emission that will have negative impact on earth resources including the atmosphere, air, water and soil. According to Nissan, it is a requirement for them to consider the life cycle of their vehicle from the vehicles development to production and finally to the vehicles disposal. Task 3. Resource recycling (promoting reducing, reusing, and recycling) Nissans aim is to achieve the mobile society through automobile recycling. According to Nissan basic approach, they are implementing the 3 Rs to use their resource effective and efficiently. The 3 Rs are:- Reduce Reuse Recycle They are planning to reduce the material to its minimal when producing their automobile, reuse the resources whenever possible and recycle their resources for the future use. Technology Environment Nissan has four areas of technological goals which include the environment, safety, dynamic performance and life on board. Nissan create these values in order to provide their customers with trusted driving pleasure. (Nissan Global) Environment Nissan has a long term goal to reducing CO2 help the environmental crisis such as global warming. With this goal, Nissan had set their target of reducing CO2 emission in their new car by 70% in the year 2050. (Nissan Environmental Technologies) Safety Nissan claims that their aim is to reduce the number of serious and fatal injuries from accidents involving Nissans vehicle by halve by the year 2015. Nissan has work hard to progressively design a safer vehicle to the customer based on real world accident analysis. Nissan carried out various crash test from normal driving accident to serious and fatal accidents to be analyzed and to provide continuous improvements onto Nissans vehicle. (Nissan Safety Technologies) Dynamic Performance Nissan focuses on qualities such as quietness of the vehicle and the power response. The vehicle handling however such as steering stability, steering responsiveness and vehicle behavior are very important to please the driver of Nissans vehicle according to Nissan. (Nissan Dynamic Performance) Life on Board Nissan vehicle provides an unprecedented value through their every stage from getting into vehicle, preparation to drive, actual driving experience and to getting out from the vehicle. Nissan is also delivering the three kinds of value on the driving experience on Nissan vehicle. (Nissan Life on Board) Cockpit which are design for easy driving Cabin comfort High quality of the interior Sociocultural Environment Nissan is building and manufacturing cars to meet all types of peoples demand. Different people would prefer different types of cars depending on the consumer itself. Assume that if a person prefer vehicle that can go off-road, he could have prefered Nissan Xterra or Nissan Frontier whereas people who are rich and like fast cars would go for cars like Nissan Silvia, Nissan Skyline or Nissan Fairlady 350z. Not all types of driver are suited for all types of cars. This is the reason why Nissan Build many different types of vehicle to suit different types of driver. Below are the some of the lists of different category of Nissan vehicle that are still on production today. Nissan for the adrenaline and want-to-go-fast guys: Nissan Skyline GT-R 35 Nissan 370z Nissan for the adventurous and explorer: Nissan X-trail Nissan Navara Nissan Frontier Nissan for the budget driver: Nissan Latio Nissan Sentra Nissan March International Environment Nissan Company succeeded in selling their automobiles internationally in every continent. This means that Nissan is an international company. Although its availability all around the world, Nissan has to compete on a global basis because there are many high-quality and low price automobiles from all around the world including Toyota, Ford, Mitsubishi and many other more. The international environment provides new competitors, customers and suppliers from everywhere. Although is a good thing Nissan expands their business internationally, this will make the company even harder to control as there are many branches everywhere in the world where Nissan has to retain the standards of every Nissan branches in terms of their services. Nissan would also have to make their automobile available to every place with Nissan branch where they either ship their automobile internationally or the automobile is manufactured locally. Economic Environment Nissan and Renault established as the Renault-Nissan Purchasing Organization (RNPO) in the year 2001. This was key ways to reduce cost by combining both their resources to be more efficient in the organization. Renault and Nissan currently hold 60% shares some part and raw materials suppliers. (Agrawal, 2007) Legal and Political Environment Nissan vehicle have to meet certain standards to be able to enter certain countries to be sold. This is due to the fact that certain states do not allow high performance vehicle such as Nissan Skyline models to enter the state because driver might misuse the vehicle for illegal street racing. Besides high performance automobile, Nissan also needs to meet the Emission Standards whereby it is a requirement that set a specific limit of the pollution produce by an automobile that are released to the environment. These standards are to protect the environment of any air pollution to the country as this may lead to global warming. Emissions that are being tested include carbon monoxide, hydrocarbon, sulfur oxide and others. Aside from that also, there is also safety standards that should be tested before the vehicle is legally produce to the market. In other words, the vehicle should be safe enough for the driver in meeting the safety standards. The safety standards include: Crash Avoidance Control whereby in an event of emergencies, can the vehicle respond when the driver avoids a crash. Crashworthiness is when the vehicle crashes, the vehicle should be safe enough to protect the driver and its passengers. This test will determine the airbag responsiveness, impacts, safety belts and others. (TRANSPORTATION, 1999)

An Inspector Calls by J.B. Priestley :: Papers

An Inspector Calls by J.B. Priestley An Inspector Calls is set in 1912, and was written in 1947. During these years between these dates, Britain was involved in two world wars, which turned the world upside down and disrupted the old orders forever. Already an established writer, playwright and broadcaster, particularly known for his moral-boosting wartime broadcasts, J.B priestly used his reputation to explore the clash of the old and new orders and the difference between the upper and the lower class. He drew attention to the complacency of Britain after the Industrial Revolution and before the World Wars, supported gathering socialists movement, which began to see the world as a place where all shares responsibility for all. This contrasted with the view that each person is only responsible for him or herself and their family. Priestly sort to warn his audiences of the threat posed by carrying on as before, putting too much faith in outdated values and institutions. The first audiences of 'An Inspector Calls' were receptive to new ideas, which could mend the misery and deprivation of a war-torn nation. This was a society hungry to find ways forward to a better future. The contrast between these views continues in the present-day British politics. In 1987, just three years after Priestly died, Margaret Thatcher who was Prime Minister at the time said, 'There is no such thing as society,' Priestly, like other thinkers of his time, was extremely interested in the brain and the way the mind works. Psychologists explored ideas why we are like we are, what motivate us, and how life events mould our character. Priestly play demonstrates his fascination with the mind as he systematically makes the Inspector penetrate the private thought and consciences of the characters. Priestly cleverly moves us through a jolly gathering dominated by the pompous Arthur Birling to unearth events that reveal some of the worst aspects of the characters. His play is chilling and full of suspense. The pattern the plot is taking becomes more apparent so early on in the play, which makes it more

Psychology in Modern Drama and Buchners Woyzeck Essay -- Psychology B

Psychology in Modern Drama and Buchner's Woyzeck When reading the play Woyzeck by Georg Buchner, one must be willing to delve deep into the surreal as well as the confusing and even uncomfortable. The play hinges upon psychology and the fact (one of the few facts found in the play, even) that the main character of the play (Woyzeck) has obvious psychological problems that none of the other characters seem to pay attention to. Psychology is a constant theme in modern drama, and Buchner seems to bring that to the forefront in Woyzeck, especially. But why is psychology so pertinent to modern drama? Modern drama, specifically, seems to focus on the more dark and twisted things in human nature, and what can be the darkest and most twisted creations besides the mind? C. Bigsby, in his article titled, Drama As Cultural Sign states, â€Å"drama has always had the power to engage the present in a way that is less true of other genres.† Again, modern drama especially seems to focus on psychology. It is engaging to the audience, and an interesting new subject to explore in drama. There are far too many examples of psychology used in modern drama to focus on in this essay, but a few to name have been read in class, such as Machinal, A Doll’s House, The Birthday Party and even Angels in America. It is true that every play in existence incorporates psychology into it, but modern plays, and these specifically, make it much more obvious and almost seem to take it upon themselves to purposely make the audience uncomfort able and push the audience into a position where they are forced to recognize some sense of surrealism in life and a basic sense of â€Å"screwed-up†ness, as it were, that exists in life. If there are so many examples... ...himself and the doctor (the conversations that Buchner provides for the play are creations of his own mind, as his research did not state specifically what Woyzeck said to people). Were it not for the development of modern psychology, modern drama would no doubt be unable to explore the darker side of human nature as thoroughly as it does with plays such as Woyzeck. Works Cited Bigsby, C. W. E. Drama as Cultural Sign: American Dramatic Criticism, 1945-1978. American Quarterly. Vol. 30 (1978), pp. 331-357. Buchner, Georg. Woyzeck. The Longman Anthology of Modern and Contemporary Drama. pp 16-28. Hauser, Ronald. â€Å"Georg Buchner†. 1963. McCarthy, John. Some Aspects of Imagery in Buchner’s Woyzeck. MLN. Vol. 91. April 1976. pp 543-551. Somerville, John. The Strange Case of Modern Psychology. The Journal of Philosophy. Vol. 31. October 1934. pp. 571-577.

Family Created Essay -- essays research papers

The Family Created The dream of a getting married, starting a family , a house with a white picket fence, two kids and a dog eludes a huge number of couples in America and abroad. The perfect picture of a family is usually made complete with the addition of children. There are now more options to create a family than the traditional natural conception. The advances in technology have opened up the option of assisted reproduction such as artificial insemination, invitro fertilization, donor egg or sperm, and assisted hatching. Another option for family creation is adoption. Each option has advantages and drawbacks. With either option there are emotional, financial, and moral issues associated with these options. Finding a perfect fit for the fertility impaired couple, each option, assisted reproduction, or adoption, must be reviewed and weighed for the emotional, moral, and financial aspects, to see whether the end justifies the means. It is important to explain the emotional issues associated with infertility. A couple who has tried for many months to conceive a child and find that there are physical issues that are causing this continued problem, are emotionally mortified. The shock causes feelings of loss and failure that at affect the very core of a person, delivers a terrible blow to their self esteem and self value. Once the shock has passed and decisions need to be made about the option of assisted reproduction or adoption, a whole new slew of emotions arise. In assisted reproduction the initial testing and prodding and digging into the couples lives and sexual history causes a huge amount stress and emotional strain. There are skeletons in the closet for most people that are exposed, in an attempt to find a cause for the infertility. The secrets exposed very possibly can lead to a breakdown of the trust respect and bonds for a couple, discussions then become loaded and judgmental. Once the testing is over and the relationship is back on a somewhat even keel, the treatment plan comes along. The person who is found to have the main infertility problem suffers additional emotional trauma besides being the cause of the problem they are now being pumped with either pills or shots of hormones. These hormones cause such a change in that persons chemistry their emotions are swinging from moment to moment. The time comes near for the plan to ... ...range of $3000.00, just to find the root of the fertility problem. The range of costs for the medications associated with the procedures can be anywhere from $10,000 to $18,000 for one cycle. Many couples do not have insurance policies that will cover the costs, because it is generally deemed as elective. For adoption the costs can be free if state adoption is a consideration. The children that are wards of the court have been victims of some sort of abuse. Infants usually have been abandoned or are drug addicted. The time involved in seeking termination of parental rights is a drawn out process. The other options for adoption would be either private domestic adoption or foreign adoption. The costs for either are in the ranges of $8,000 to $25,000. In review, both assisted reproduction and adoption come at extremely high costs, emotionally, morally and financially. The decision in choosing one or none depend heavily on the situation and desperation of the people who are trying to create a family. The considerations are great and the outcome is dependant on many outside individuals. The question still remains which end justifies the means for the perfect family.

Taxation Reviewer

Business Law and Taxation Review Class Name:_____________________________________ Course:_____________________ Date:_____________________ INSTRUCTION: Write the letter of your answer in the box provided. The letter must be written in CAPITAL LETTER. D1. Which of the following statement is not correct? a. Taxes may be imposed to raise revenues or to provide disincentives to certain activities within the state b. The state can have the power of taxation even if the Constitution does not expressly give it the power to tax c. For the exercise of the power of taxation, the state can tax anything at any time d.The provisions of taxation in the Philippine Constitution are grants of power and not limitations on taxing powers D2. One of the characteristics of internal revenue laws is that they are: a. Criminal in nature b. Penal in nature c. Political in nature d. Generally prospective application C3. One of the characteristics of our internal revenue laws is that they are: a. Political in na ture b. Penal in nature c. Generally prospective in operation although the tax statute may nevertheless operate retrospectively provided it is clearly the legislative intent d. Answer not given C4.In case of conflict between tax laws and generally accepted accounting principles (GAAP): a. Both tax laws and GAAP shall be enforced b. GAAP shall prevail over tax laws c. Tax laws shall prevail over GAAP d. The issue shall be resolved by the courts C5. The following are similarities of the inherent power of taxation, eminent domain and police power, except one a. Are necessary attributes of sovereignty b. Interfere with private rights and property c. Affects all persons or the public d. Are legislative in implementation A6. Tax as distinguished from license fee: a. Non payment does not necessarily render the business illegal b.A regulatory measure c. Imposed in the exercise of police power d. Limited to cover cost of regulation B7. Which statement refers to police power as distinguished from taxation? a. It can only be imposed on specific property or properties b. The amount imposed depends on whether the activity is useful or not c. It involves the taking of property by the government d. The amount imposed has no limit C8. The distinction of a tax from permit or license fee is that a tax is: a. Imposed for regulation b. One which involves an exercise of police power c. One in which there is generally no limit on the amount that may be imposed d.Answer not given C9. Which of the following is not an example of excise tax: a. Transfer tax b. Sales tax c. Real property tax d. Income tax D10. Value added tax is an example of: a. Graduated tax b. Progressive tax c. Regressive tax d. Proportional tax C11. S1: The power of taxation is inherent in sovereignty being essential to the existence of every government. Hence, even if not mentioned in the Constitution the state can still exercise the power. S2: It is essentially a legislative function. Even in the absence of any c onstitutional provision, taxation power falls to Congress as part of the general power of law-making a.False, False b. False, True c. True, True d. True, False C12. Which of the following is not a scheme of shifting the incidence of taxation? a. The manufacturer transfers the tax to the customer by adding the tax to the selling price of the goods sold b. The purchaser asks for a discount or refuse to buy at regular prices unless it is reduced by the amount equal to the tax he will pay c. Changing the terms of the sale like FOB Shipping Point in the Philippines to FOB Destination abroad, so that the title passes abroad instead of in the Philippines d.The manufacturer transfers the sales tax to the distributor, then in turn to the wholesaler, in turn to the retailer and finally to the consumer A13. The proportional contribution by persons and property levied by the law-making body of the State by virtue of its sovereignty for the support of the government and all public needs is refer red to as: a. Taxes b. Special assessment c. License fee d. Answer not given B14. One of the characteristics of a tax is that: a. It is generally based on contract b. It is generally payable in money c. It is generally assignable d. Answer not given B15.Tax of a fixed proportion of the value of the property with respect to which the tax is assessed and requires the intervention of assessors or appraisers to estimate the value of such property before the amount due from each tax taxpayer can be determined is known as: a. Specific b. Ad valorem c. Special or regulatory d. Answer not given C16. Which of the following statements is not correct? a. An inherent limitation of taxation may be disregarded by the application of a constitutional limitation b. The property of an educational institution operated by a religious order is exempt from property tax, but its income is ubject to income tax c. The prohibition of delegation by the state of the power of taxation will still allow the Burea u of Internal Revenue to modify the rules on time for filing of returns and payment of taxes d. The power of taxation is shared by the legislative and executive departments of government D17. Which of the following has no power of taxation? a. Provinces b. Cities c. Barangays d. Barrios D18. A tax must be imposed for a public purpose. Which of the following is not a public purpose? a. National defense b. Public education c. Improvement of the sugar industry d.None of the above B19. The basic community tax of Php 5. 00 of an individual is: a. A personal tax b. A direct tax c. A national tax d. An ad valorem tax B20. In 2005, a person was given by a special law the privilege to operate a public utility (franchise), in consideration of which, he was required by that law to pay a franchise tax. This franchise can be amended by: a. An amendment of that special law only b. An amendment of that special law or a law of general application c. An amendment of a revenue regulation d. None of t he above B21. Which statement is wrong? A revenue bill: a.Must originate from the House of Representatives and on which same bill the Senate may propose amendments b. May originate from the Senate and on which same bill the House of Representatives may propose amendments c. Must have a House version and a Senate version approved separately, and then consolidated, with both houses approving the consolidated version d. May be recommended by the President to Congress B22. The state has complete discretion on the amount to be imposed, after distinguishing between a useful and a non useful activity a. Tax b. License fee c. Toll d. Customs duty B23.A tax on business is: a. Direct tax b. Indirect tax c. Property tax d. None of the above C24. Which is the correct and best statement? A tax reform at any given time underscores the fact that: a. Taxation is an inherent power of the state b. Taxation is essentially a legislative power c. Taxation is a power that is very broad d. The state can a nd should adopt progressive taxation B25. Which of the statement gives the correct answer? That a feasibility study needs or need not look into the taxes of different political subdivisions of government which may be alternative sites of the business is because: a.Provinces, cities and municipalities must have uniform taxes between and among themselves b. The local taxes of one political subdivision need not be uniform with the local taxes of another political subdivision c. Businesses that are subject to national business taxes are exempt from local business taxes d. Local business taxes may be credited against national business taxes C26. Which statement is wrong? a. A tax is a demand of sovereignty b. A toll is a demand of ownership c. A special assessment is a tax d. Customs duty is a tax B27. A fundamental rule in taxation is that the property of one country may not be taxed by another country.This is known as: a. International law b. International comity c. Reciprocity d. Inte rnational inhibition A28. In this power of the state, the person who is parting with his money/property is presumed to receive a benefit: a. Taxation b. Police power c. Eminent domain d. None of the above D29. In all, except one, there can be a classification of the subject matter being required to shoulder the burden. Which is the exception? a. Tax b. License fee c. Toll d. Eminent domain C30. There can be no tax unless there is a law imposing the tax is consistent with the doctrine or principle of: a. Uniformity in taxation . Due process of law c. Non-delegation of the power to tax d. The power of taxation is very broad and the only limitation is the sense of responsibility of the members of the legislature to their constituents D31. Which of the following is not an element of direct double taxation? a. Two taxes b. Same subject matter c. Same year d. Same amount D32. S1: The value added tax is a property tax S2: The estate tax is a direct tax a. True, True b. False, False c. True , False d. False, True B33. S1: Because the power of taxation is inherent in state, the inherent limitations on the power of taxation always appliesS2: Inherent limitations on the power of taxation must give way to constitutional limitations a. True, False b. False, True c. True, True d. False, False C34. Which statement is wrong? â€Å"The tax should be based on the tax payer’s ability to pay† a. As a basic principle of taxation, this is called â€Å"theoretical justice† b. As a theory of taxation, this is called â€Å"ability-to-pay-theory† c. No person shall be imprisoned for non-payment of a tax d. A graduated tax table is in consonance with this rule C35. S1: The power to tax can be delegated to units of local government, but with limitations as may be imposed by lawS2: The power to tax cannot be delegated to the executive department of the National Government a. True, False b. False, True c. True, True d. False, False C36. Which statement is false? a. A tax is a demand of sovereignty while a toll is a demand of property ownership b. Non-payment of a tax does not make the activity taxed unlawful c. A grant of police power to a unit of local government carries with it a grant of the power to tax d. Customs duty is a tax D37. Some franchise holders who are paying the franchise tax are being required by an amendatory law to pay the value-added tax, while others remain subject to the franchise tax.Which of the following constructional provisions makes the law unconstitutional? a. No law shall be passed impairing the obligation of contracts b. The rule on taxation shall be uniform c. No person shall be deprived of property without due process of law d. None of the above C38. Under this basic principle of a sound tax system, the Government should not incur a deficit: a. Theoretical justice b. Administrative feasibility c. Fiscal adequacy d. None of the above B39. That the legislative body can impose a tax at any amount underscores th e legal truism that: a. Taxation is an inherent power of the state b.Taxation is a very broad power of the state c. Taxation is essentially a legislative power d. None of the above D40. The City of Manila, claiming that it can impose taxes under the Local Government Code, imposed a tax on banks (in addition to the percentage tax on banks imposed in the National Internal Revenue Code). The banks within the City of Manila objected for the various reasons given below. Which would justify the objection of the banks? a. The power of taxation cannot be delegated b. The rule on double taxation c. Uniformity of taxation d. None of the above B41. The amount required is dictated by the needs of the government in: a.License fee b. Tax c. Toll d. None of the above C42. This is a demand of owners: a. License fee b. Tax c. Toll d. None of the above C43. No person shall be imprisoned for non-payment of this: a. Property tax b. Excise tax c. Poll tax d. None of the above C44. As a basic principle o f taxation, that â€Å"taxes must be based on the taxpayer’s ability to pay† is called: a. Equality in taxation b. Ability-to-pay theory c. Theoretical justice d. Equity in taxation C45. Which of the following may not raise money for the government? a. Power of taxation b. Police power c. Eminent domain d. None of the above D46.Which is not an essential characteristic of tax? a. It is unlimited as to amount b. It is payable in money c. It is proportionate in character d. It is a regular payment C47. S1: Direct double taxation involves two taxes by the same taxing authority (e. g. National Government) S2: Indirect double taxation involves two taxes by two different taxing authorities (e. g. National Government and a unit of local government) a. True, False b. False, True c. True, True d. False, False B48. S1: Direct double taxation is prohibited by the Philippine Constitution S2: Indirect double taxation is allowed by the Philippine Constitution a.True, False b. False, True c. True, True d. False, False A49. S1: Tax evasion, which is the use of means to escape a tax that is already a liability, is prohibited by law, and is punishable S2: Tax avoidance, which is the use of means to prevent an accrual of a tax, or to minimize a tax that may accrue is likewise prohibited by law and is punishable a. True, False b. False, True c. True, True d. False, False B50. Which statement is true? The prohibition in the Philippine Constitution on taxation of religious corporations is: a. A prohibition on imposition of excise taxes on the corporation b.A prohibition on imposition of property taxes on the corporation c. A prohibition on imposition of any and all local taxes on the corporation d. A prohibition on imposition of any and all national taxes on the corporation B51. S1: A tax amnesty that forgives tax delinquency of prior years is a legislative act of the Government S2: A tax compromise that lowers the delinquent tax due from a taxpayer is an executive act pursuant to a legislative grant of power to the Executive Department of the Government a. True, False b. False, True c. True, True d. False, FalseC52. S1: A revenue regulation must not be contrary to the provision of the law that is implements S2: A revenue regulation cannot expand the provision of the law that implements by imposing a penalty when the law that authorizes the revenue regulation does not impose a penalty a. True, False b. False, True c. True, True d. False, False D53. Which statement is false? a. A law that imposes a tax on sugar mills and centrals where the revenue collected will be used to improve the sugar industry is a tax for a public purpose, and the law is constitutional b.A law that imposes a tax on movie goers in a city, where the revenues will be used to improve flood control infrastructures in the low areas in the city is constitutional c. A law that gives tax privileges to manufacturers in defined industrial areas, which are not enjoyed by other manufact urers elsewhere is not discriminatory and is constitutional d. None of the above D54. If the taxpayer is a resident citizen of the Philippines, which of the following is not subject to income tax? a. Capital gain on sale of real property in the Philippines b.Interest on bank deposit in the Philippines c. Rent income from property outside the Philippines d. Capital gain on shares of stocks of a domestic corporation sold thru the Philippine Stock Exchange B55. On capital gain tax on real property, which of the following statements is not true? a. The tax should be paid, if in one lump sum, within 30 days from the date of sale b. The term â€Å"initial payment† is synonymous to â€Å"down payment† c. The installment payment of the tax should be made within 30 days from receipt of each installment payment on the selling price d.The tax may be paid in installment if the initial payments do not exceed 25% of the selling price A56. S1: Interest earned on Bangko Sentral treasu ry notes is subject to a final tax at 20% S2: Interest earned on customers trade notes is not subject to final tax a. True, True b. False, False c. True, False d. False, True D57. Which statement is wrong? a. A resident citizen and a resident alien has a final tax of seven and one-half percent (7. 5%) on interest on foreign currency deposit under the expanded foreign currency deposit system b.A non-resident citizen is exempt from income tax on interest on foreign currency deposit under the expanded foreign currency deposit system c. A non-resident alien engaged in business in the Philippines is subject to a final tax of twenty-five percent (25%) on gross income from within the Philippines from cinematographic films d. A non-resident alien engaged in business in the Philippines has a final tax of twenty percent (20%) on interest only if the interest is on bank deposits C58. A non-resident alien not engaged in business in the Philippines, but with income from the Philippines:S1: Is ta xed at twenty-five percent (25%) of gross income from within the Philippines S2: Is entitled to personal exemptions on the basis of reciprocity a. True, True b. False, False c. True, False d. False, True A59. The following, except one, may claim personal exemptions: a. Non-resident alien not engaged in trade or business in the Philippines b. Non-resident alien engaged in trade or business in the Philippines c. Resident alien d. Citizen D60. S1: If a taxpayer marries or has dependents during the year, or dies during the year, or his spouse dies during the year, he/his estate may claim personal exemption in full for such yearS2: If a dependent child dies within the year, or becomes twenty-one years old within the year, the taxpayer may still claim additional exemption a. True, False b. False, True c. False, False d. True, True A61. Who among the following is a non-resident alien? a. An alien who comes to the Philippines for a definite purpose which in its nature may be promptly accomp lished b. An alien who comes to the Philippines for a definite purpose which in its nature would require an extended stay c. An alien who has acquired residence in the Philippines d. An alien who lives in the Philippines with no definite intention as to his stay D62.All the following statements, except one, are correct. Which is wrong? a. April 15, August 15, November 15 of the current year, and April 15 of the succeeding year, are dates (last day) for filing the quarterly income tax returns of the individual who is self-employed b. April 15 is the last day for filing the annual income tax return of an individual who is self-employed c. April 15 is the last day for filing of the income tax return for individuals who have gross compensation income only, but whose income tax returns show income tax due or refundable d.The dates will be other than the dates mentioned in (a) to (c) if the individual has a fiscal year accounting period D63. One of the following statements is not correct. Which is it? a. For domestic corporations, the capital gain tax on sale of shares of stock are the same as the capital gain tax on such assets of resident citizens of the Philippines b. The final tax on interest on foreign currency deposit under the expanded foreign currency deposit system for domestic corporations is the same as that of resident citizens of the Philippines at seven and one-half percent (7. %) c. Dividends received by a domestic corporation from a domestic corporation subject to tax is exempt from the income tax of the corporation receiving the dividend d. Prizes exceeding Php 10,000. 00 received by a domestic corporation is subject to a final tax of twenty percent (20%) A64. S1: The minimum corporate income tax of a trading or manufacturing concern is based on net sales less cost of sales S2: The minimum corporate income tax of a service concern is based on net revenues or receipts less direct cost of services a. True, True . False, False c. True, False d. False, True D65. All the following are true, except one. Which is the exception: a. A domestic corporation is subject to the minimum corporate income tax on MCIT gross income from within and outside the Philippines b. A resident corporation is subject to the minimum corporate income tax on MCIT gross income from within the Philippines c. A non-resident corporation is not subject to the minimum corporate income tax d. The optional gross income tax (GIT) applies to domestic and resident corporations

Geography and Culture Essay

The speech of Chief Seattle talked about the decline of the race of American Indians in the United States as long as the land that they used to till and call their own. The Whites have taken over their society and their culture is on the decline. Yet, he does not blame the Whites alone for their predicament; the chief also blames their young men and pointed out that change is very much present in the world. The Red men no longer seem to have rights and the need for country. California is a very dynamic society in the world today. If it became an independent country, it would be the fifth largest economy all over the world. Furthermore, it would also become the most populous State with the largest number of ethnicities present. It has the potential to become a cultural hub and exchange where various cultures and attitudes come together. The migration of different ethnic groups to California contributes to its prosperity. When ethnic groups go there, they also bring with them their contacts and their connections. In the process, these ethnic groups can connect with the rest of the world, enhancing the economic and cultural life of California. Through this backdrop of multiculturalism, the import and export trade of California is also enhanced. In this highly globalized world, connection with other nations and economies all over the world is highly desirable and can help enhance the economic prosperity of a nation.

Captain Top of Form

How does Duffy present the theme of time in ‘The Captain of the 1964 Top of the Form Team'? In the poem, ‘The Captain of the 1964 Top of the Form Team' by Carol Ann Duffy, many themes are frequently explored, time is a huge theme presented throughout, there are many relations and connections to time and how it changes people, affects our behaviour etc, this theme if explored by Duffy using a variety of techniques including structure, language, dramatic techniques and imagery used. Firstly time is explored in detail by the structure of the poem. The title of the poem gives us the insight that the poem is stuck in time, due to the date. Shows it must be about past tense or reminiscing. This maybe makes the poem more meaningful and personal. The poem is written in the first person as it is the â€Å"Captain that is speaking to someone. The 4 stanzas in the poem all of various lengths show the structure of the poem is disjointed suggesting that this is his trail of thought and his mind all over the place, maybe trying to understand and relive the past. This is done using pauses and short sentences, the short sentences may also show that the narrator is becoming very excited and erratic, almost childlike that he remembers so much and is excited to tell his story. There is no rhythm to the poem again showing that he hasn’t had time to collect his ideas together, almost in a rush trying to reveal all the information and just blabbing it all out without thinking, the use of no rhythm affects the poem as it makes it seem more playful, if a rhythm had been used it may seem more formal. Language is also important to show the theme of time. The poem is in an informal tone, showing a more chatty/conversation which seems more childlike and friendly. (â€Å"Oh pretty women were in the Top Ten that month†). The use of the informal chat shows he feels bubbly and happy perhaps showing that this is a happier stage in his life, and he prefers talking about the past than the present. Duffy has used a lot of past tense verbs e. g. â€Å"pulled† , â€Å"smiled†, this also shows that the story is about the past and how he keeps reminiscing over and over about the things he did. The choice of persona distances the poem from Duffy and gives her the opportunity to view the issues from a more objective perspective. However the tone of the poem isn’t dull it is very jumpy, highlighting the narrator’s energy, optimism and pride in himself. Duffy demonstrates this by using adjectives like ‘fizzing’, ‘whooped’ and ‘blew like Mick’, she also shows his confidence by using self-assured phases like ‘No snags’, ‘Come on’, ‘I smiled’. Dramatic techniques are also used frequently through Duffy’s poem to help exaggerate the theme of time. She uses music to set the scene in the first stanza,' Do Wah Diddy Diddy, Baby Love, Oh Pretty Woman' emphasizing on the widespread impact of pop music. There is a sense of a boy, cramming information, I can give you the B-side of the Supremes one. Hang on. Come See About Me? Overall the feeling is one of optimism. I think the use of the music and songs is to give the childhood and fun feeling, the use of the old pop music shows he is reminiscing on old times and not focusing on the present, the fact he is singing shows he isn’t afraid to express himself, seeming quite happy and chirpy, the poem would se em more controlled and restricted making us question whether he actually enjoyed his past. The use of these dramatic techniques make the narrator seems he has no care in the world also draws on his freedom. Imagery helps us even more see the theme of the time in the poem. In the third stanza we are presented with the image of a proud mother â€Å"My mother kept my mascot Gonk on the TV set for a year. † There is also an emphasis of British context through the use of road names up ‘Churchill Road’ and ‘up Nelson Drive'. In the second stanza the speaker describes going down a hill on his bike â€Å"I sped down Dyke Hill, no hands, famous, learning† the use of this gives the image of freedom and how children speed away on their bikes without any care in the world. This could also relate to time, like him speeding away on his bike, time seems to be going so fast, flashing before his eyes.

Examples of Post Modernism in Play and Worker Drone Essay

In any situation foreign to the character, anything and everything will be done to try to make sense of ones surroundings. The importance of identifying the type of the movies shown in â€Å"Worker Drone† by Raju, S. (2010) and â€Å"Play† by Kaplan and Zimmerman (2010) are vital to the understanding of not only the plot, but also the common themes presented. For example, common themes in both movies were was the sense of paranoia, a showcase of intertextuality and an ambiguous endings. All three common themes make it clear that these movies are in fact postmodern films, despite the fact that there were also a few common themes also found supporting a modernist and existentialist sense. There were ambiguous ending in both filmsIn both films, there were clear ambiguous endings, which makes them postmodernis a large indicator of a postmodern film. For example, the audience also does not know what how the ending was in the movie â€Å"Play† movie â€Å"Play† ends, and leaves them asking questions such as to who was the little boy and does the female end up tell anyone else what she saw in the ending? In â€Å"The Worker Drone† the audience never finds out if the war had ended or even if Paul has actually told anyone else the truth. These films display ambiguous endings and leave the audience wondering as to what exactly happened, and allows them to create their own version of the ending in their own heads. This common theme displays a postmodern type of storytelling in both â€Å"The Worker Drone† and â€Å"Play†. Another key postmodern theme that I believe was most apparent was the use of intertexting themes in both â€Å"The Worker Drone† and â€Å"Play†. An example of such was used during â€Å"Play† when the story is actually set inside a videogame in which the characters play as characters inside of the game cartages. Also, Wwhile in â€Å"The Worker Drone† this theme is shown with the use of the â€Å"Planet Dogstar† promo commercial that is played as a video inside of a movie. These examples of intertexting are very apparent in both films and represents another aspect of postmodern themes. Lastly, as related to the previous paragraph, most specifically the movie â€Å"Play†, the strange world in which these characters live in create a sense of paranoia and has them begin to question their reality. As mentioned, in the movie â€Å"Play† these characters find themselves in a strange video game world in which they are unsure of who they even are (eg. â€Å"Who am I? Where am I?†). Meanwhile, in â€Å"The Worker Drone† the main characters have developed paranoia in which they believe they are being monitored to the point in which they have nanochips implanted in their brains. In conclusion, both â€Å"The Worker Drone† and â€Å"Play† presented common themes showcasing a postmodern view such as intertexting, ambiguous endings and paranoia. These themes stood out the most in my opinion and made these stories postmodern in my opinion. Task 1, Topic 2: Two Examples of Post modernism FINAL COPY In any situation foreign to the character, anything and everything will be done to try to make sense of ones surroundings. The importance of identifying the type of the movies shown in â€Å"Worker Drone† by Raju, S. (2010) and â€Å"Play† by Kaplan and Zimmerman (2010) are vital to the understanding of not only the plot, but also the common themes presented. For example, common themes in both movies was the sense of paranoia, a showcase of intertextuality an ambiguous ending. All three common themes make it clear that these movies are in fact postmodern films, despite the fact that there were also a few common themes found supporting a modernist and existentialist sense. In both films there were clear ambiguous endings, which is a large indicator of a postmodern film. For example, the audience also does not know how the movie â€Å"Play† ends, and leaves them asking questions such as to who was the little boy and does the female character end up tell anyone else what she saw in the ending? In â€Å"The Worker Drone† the audience never finds out if the war had ended or even if Paul has actually told anyone else the truth. These  films display ambiguous endings and leave the audience wondering as to what exactly happened, and allows them to create their own version of the ending in their own heads. This common theme displays a postmodern type of storytelling in both â€Å"The Worker Drone† and â€Å"Play†. Another key postmodern theme that I believe was most apparent was the use of intertexting themes in both â€Å"The Worker Drone† and â€Å"Play†. An example of such was used during â€Å"Play† when the story is set inside a videogame in which the characters play as characters inside of the game cartages. Also, while in â€Å"The Worker Drone† this theme is shown with the use of the â€Å"Planet Dogstar† promo commercial that is played as a video inside of a movie. These examples of intertexting are very apparent in both films and represents another aspect of postmodern themes. Lastly, as related to the previous paragraph, most specifically the movie â€Å"Play†, the strange world in which these characters live in create a sense of paranoia and has them begin to question their reality. As mentioned, in the movie â€Å"Play† these characters find themselves in a strange video game world in which they are unsure of who they even are (eg. â€Å"Who am I? Where am I?†). Meanwhile, in â€Å"The Worker Drone† the main characters have developed paranoia in which they believe they are being monitored to the point in which they have nanochips implanted in their brains. In conclusion, both â€Å"The Worker Drone† and â€Å"Play† presented common themes showcasing a postmodern view such as intertexting, ambiguous endings and paranoia. These themes stood out the most in my opinion and made these stories postmodern in my opinion. Task 2: Movie Questions Q. What is the name of the movie? A. The Great Gatsby Q. When was the movie made? A. First in 1925 but again in 2013. Q. What is the main setting of the movie? (Time and place) A. Between West Egg and New York in the early 1900s after a war. Q. Who are the main characters? Which one is the protagonist? Which one is the antagonist? (Who are they, describe them briefly). A. Daisy : Gatsby loves her. He met her five years ago but didn’t marry her, now she is married with someone else and Gatsby wants to get back with her. Nick : The cousin of Daisy. Is used by Gatsby to connect with Daisy, and he is the one narrating the story. Jordon: Has a connection between Nick, Tom and Gatsby, and is a â€Å"side character† Protagonist: He is â€Å"Jay Gatsby†. His character is shown as the film progresses, and he is a mysterious man that throws parties every Saturday for what is later revealed to impress Daisy. He is a con man and has made money off of corruption. Antagonist: Tom (Daisy’s husband) is the antagonist in the film. He is originally just loving to his wife, but upon realizing Gatsbys intensions, plans to Gatsbys death Q. What is the essence of the problem or conflict that lies at the heart of this movie? A. Gatsby was unable to marry Daisy five years prior as he was too poor, and is now trying to win her back now that he is rich. The essence of the problem is also the decision by Daisy as to who she wants to spend the rest of her life with (Gatsby or her husband, Tom) Q. How are the attitudes and perspectives on life from that era reflected in the film? A. The language is very clearly an older, more British form of English with many British phrases presented (â€Å"Old Chap†). On top of that, the clothing, buildings, and cars are clearly old fashioned and dates back to the early 1900’s. Lastly, there is clearly a cultural shift between the main characters, and the lesser â€Å"poorer† peoples. This is clear by the lack of disregard to colored and underprivileged peoples in the early 1900’s Q. How is the story helped by camera angles? A. There are close shots during emotional scenes in them such as the only time when Gatsby was angry and when he was shot dead as well. There are shots with Dutch/angle to show confusion during the party scene when Nick met Gatsby for the first time. And when Tom’s lover, was struck by the car that was being driven by Daisy. There were also many long shots from above  to show wider detail like when there is a shot taken of the block/city. Q. How is the story helped by music? Provide several specific examples. A. The music was really relative to the scenes, and clearly emphasized the point playing. For example, there was soothing music during intimate scenes, and in contrast there was loud, fast paced music playing during the party scenes. Also, there was a clear difference in genre of music based on the ethnicity shown. For example more classical music was played during scenes with Daisy’s husband, and hip-hop during scenes with African Americans. Q. How is the story helped by costumes? A. Every scene costumes played a major role on portraying the setting, wither it be representing rich from poor, casual to formal, or night to day, as well as portraying the time this film was set in. The costumes were clearly early 1900s and was showcased by women wearing full dresses with hats, as well as Gatsby even holding a cane for show. An example of formal to casual is showcased by the Butlers wearing tuxedos in comparison to causal night clothes worn by Gatsby and other characters. Q. What is the overarching theme of the movie? Defend your choice. A. This film has one of the clearest themes I’ve even noticed, and it’s that wealth can’t buy you happiness. This is shown by the fact that Gatsby was able to throw rich extravagant parties, yet was unhappy because he was not with Daisy. Eventually he would actually die as a result of trying to get Daisy’s love back to marry him. Simply put, money cannot buy happiness Q. How do these production choices (camera angles, music, costumes) contribute to the overarching feeling that the movie is existentialist, modernist, or postmodernist? Choose one of these three styles and show how production choices helped to illuminate the literary style of the film. A. As mentioned previously, camera angles, music and costumes played a major role in the film. These helped present a Modernist style of movie by presenting costumes in the early 1900s sense. Around this time modernism began to grow, and you can tell by the modernist touches to the clothing. The music along with the costumes presents the Flappers ideology and really presented the modernist feel. Q. How is this like the poems, songs, or stories you have read in this unit? A. I found this movie had a variety of elements in it showcasing not only modernist views, but also existentialist and postmodernist ideas. Now of course these views have been presented in other poems, songs and stories throughout this unit, but it is the first time that all these elements are so clearly together. For example, modernist elements were found in the references to WW1 and Oxford U, while postmodernist elements were showcased in paranoia and suspension of other characters. In conclusion, I find this movie to have been a great blending of all themes, but having modernist as the center point idea. Q. How is this film different from everything else that you have read, heard, etc., in this unit? Make two specific connections. A. I found this film showcased many examples of several elements showcased in this unit (modernist, postmodern, existentialist, etc.). This made it more of an opinion choice based off the evidence as to what type of film was showcased. I did find this film to be much more enjoyable than the other films shown (practically because I knew about the story prior to) and made this film much more enjoyable/realistic to watch. Q. Is this movie mostly existentialist in outlook or mostly modernist in outlook or mostly postmodernist in its style? Why do you think that? A. I believe the movie was modernist for the most part because it had many of the elements required and did not have many postmodernist or existentialist elements throughout. Elements such as alliteration, such as the term â€Å"Old sport† were used for multiple reasons throughout the movie, which showcases a modernist form. Allusions/references were also very apparent, in such forms as references to WW1, Oxford U, etc. The theme of juxtaposition was shown as well when Daisy was deciding who to spend her life with. Task 3: Script The movie had many modern elements and concepts to it, and by adding the following monologue I hope to present the fact that it is such by using a  few theatrical devises used from that era (eg. â€Å"Strong visual images, Free-form poetry†). This scene begins the story as a reflection of the stories events told by Mr. Gatsby before the story its self is presented in full. â€Å"She was unique. A lovely girl for whom I loved from when I laid my eyes first upon her. You see, I was a fool. Her exquisiteness was so mind-blowing, so much in such that I became too nervous to make my presence available to her. We first met in Louisville in 1917, and we fell madly in love. Time changed, we grew apart. Yet here I found myself in the same country, same city and almost the same island yet I was a fool and I stayed reclusive.† â€Å"I don’t know how long it may have been, in fact I might not have ever reacquainted with her had it not been for a swell lad that moved next door named Nick. You see, every Saturday. Over and over again. Week after week. With my incredible wealth I hosted the grandest, most exciting parties that this Grand Island have ever seen, hoping, just hoping that this golden girl would show up.† â€Å"Today my heart is aching For a woman that’s far away I would give anything to hold him And any ransom I would pay† Once finished speaking, Mr. Gatsby finishes typing up what he’s said in story form. Proceeds to the crumple up the paper and throw it in the trash bin. Modified Poem from: http://www.familyfriendpoems.com/poems/love/long-distance/#ixzz3TZLUMIlw

The Methodology of Risk Decreasing and Fraud Operations Avoiding with Essay

The Methodology of Risk Decreasing and Fraud Operations Avoiding with Payment Cards of International Payment Systems - Essay Example As the discussion stresses the great quantity of these methods gives us an opportunity to choose the most suitable for each specific task, for each kind of database. This paper declares that systems analysis of multiple risks is used when we have no considerable database of certainly fraud operations, which represents different fraud kinds. The idea of using this methodology lied in developing of system classification by degree and level of risk and situation recognition of given classification. Alaric, a company, which specializes on banking systems, insists that fractal systems of fraud prevention, based on adjusted rules with using Bayes logic, are more effective then neuronets. But the high result production of there systems can be reached only after 4 months for banks with great quantity of emitted cards and high branched acquirer system. The neuronet can help to create a mechanism of operation stream evaluation, which will be based on special rules. Firstly, these rules are defined by experts, later changed and corrected with system. This function is necessary system component, as the fraud methods are changed as times goes by, and detectin g them mechanically, we’ll miss more refined and, surely, more detrimental for a bank. The second task is trivial enough. For topology identification can be used next algorithms of local optimization with calculation of partial derivatives of first order; local optimization with calculation of partial derivatives of first and second orders.

The Changing Role of Women In Society Today Essay

The Changing Role of Women In Society Today - Essay Example The days when the woman stayed at home and depended on their husbands for household and family responsibilities are being replaced by the scenario where the modern woman has become an equal if not a better contributor in these and other roles that were deemed to belong to men in the past. The advance of education has made women become enlightened and visionary, thus discovering their potential and importance in society. Education has revolutionized women from the notion of only being involved in domestic chores to join their male counterparts in becoming doctors, engineers, Presidents and Prime ministers, mathematicians, economists, teachers, winners of educational and other awards among many other fields. Roles that were branded as only being suited for males like serving in the army, the building industry, the space program and others are seeing the inclusion of women who are handling them with a lot of capability. The past saw women who pursued a career or an education as strange or whose ability to raise up children was hampered, or it was assumed that her husband was not able to provide adequately for his household. This has changed dramatically as women have taken opportunities available to them. Today’s woman has become powerful, independent, competitive , strong and respected in society, and their contribution in society has been immense (Colombo, Cullen, and Lisle, 521). The running of households which was under the control of the husband is now a shared responsibility because the wife’s new status enables her to make a contribution both intelligently and financially, improving the running of the home in this regard. Each of the partners is able to positively impact on raising up children in an enlightened environment, guiding them in their career paths in a world where knowledge is increasingly becoming power.

Drosophila Research Paper Example | Topics and Well Written Essays - 500 words

Drosophila - Research Paper Example The chromosomes are also organized in an orderly manner. In this regard, the sections of darkness and light have high levels of DNA and protein especially in the chromatin. This enables researchers to observe them by use of a light microscope. According to Carter and Jennifer, the appropriate magnification for this observation customarily is 450X (34). Incidentally, the salivary glands of Drosophila are crucial. This partly owes to the fact that these glands help in producing materials in the pupa stage of the life cycle of the Drosophila. Moreover, each dark and light band has a unique number for identification. This enhances the research work of the biological researchers. In addition, the Drosophila has some chromosomes, which have similar fundamental structures, which aids scientists to make informed deductions pertaining to the phenomenon of research. The Drosophila also is not subject to hibernation in the event of a cold climate. Researchers can then easily access this species for studies, as opposed to other similar organisms. In this regard, they are easily found especially near ripe fruits. The other attribute that qualifies the Drosophila as the best model for laboratory experiments is that adults and larva of drosophila usually feed on yeast. Researchers are able to feed the larva on the laboratory yeast cells to make the required scientific studies within the laboratory. The life cycle of the drosophila depends on the environment, which the Drosophila occupies. According to Smeitink, the life cycle period of the drosophila is 26 days for the Drosophila (44). This period is valid for the female, but the cycle for the male Drosophila is 33 days. The Drosophila has only four of its life cycle. This includes egg and three other larval stages. After mating, the sperm from the male is conveyed to the uterus of the female. This is

Selfies Assignment Example | Topics and Well Written Essays - 750 words

Selfies - Assignment Example However, some older people are trying to use selfies in the quest of associating themselves with the young generation. Selfies are though to have more benefits than disadvantages and have attracted the attention of the older generation which has been trying to use selfies to associate with the youth. Selfies are self taken photographs and with the right photo angle and posture, selfies may result in eye catching portraits, images and photos (Kraus, 2005). Selfies were not known before 2005. As camera mobile phones started to be popular, self portraits started to be appreciated. People started taking their own photos in different places and time. When social media came into being, people felt that it would be a good idea to share their selfies with their friends and family. Argument Block One Some people in the society feel that selfies are not good while others believe that they are good for the young adults and teenagers. Critics of selfies claim that the young especially those who have not gotten to adulthood may not know the limits of taking selfies. True to that, some adolescents may go to the extent of taking inappropriate selfies for example naked images. Though they are self taken and probably in secret, they would not have a good image if they are shared through the social media. Proponents of selfies disregard this claim stating that the self taken portraits are for self expression. As such, they should not matter how they are taken as long as they are expressing an issue or concern (Day, 2013). A teenager may take a selfie of some part of the body like to hear the comments of their friends for example. Teenagers that are vulnerable to relatively inappropriate selfies are those that are weight gain sensitive yet their friends are spread across the country or the globe. They would want to request their friends to comment yet they want instantaneous answers or responses after they are informed they look in a certain way, for instance being told they look fat. Some people can go to the extent of taking a selfie of their entire body to get the right response from their friends. People taking such selfies should use friend specific message media that is specific to their friends. Selfies of such nature should only be sent after requesting their friends accordingly and they approve the suggestion. Argument Block Two Other critics claim that selfies may have negative effects on especially young adolescents and teenagers. Material of all nature is shared through the social media and those who do not have certain knowledge may be curious. As such, they may try experimenting and trying out some things on their own. They are usually afraid to ask their parents. Inappropriate selfies may in fact change the behavior and perception of adolescents towards certain things. Even so, those in support of selfies claim that the content is somehow regulated. Most social media websites cannot be used by those less than thirteen years. By the time someo ne is thirteen years, they know a lot about their bodies. In that case, they would not be adversely affected in case they come across inappropriate images. At the same time, the chances of inappropriate images being posted over the social media is relatively low. In addition, social media sites do not encourage posting of inappropriate selfies. People who are likely to post inappropriate images and content are socialites. It would be extremely hard for adolescents and teenagers having socialites as their friend through social media. However, it cannot be ignored that some teenagers know such celebrities and may search for them on the internet and come across inappropriate content. Argument Block Three Critics argue that selfies are not good and may have a negative

Leadership in Shia Islam, Orthodox Judaism, and Roman Catholicism Essay

Leadership in Shia Islam, Orthodox Judaism, and Roman Catholicism - Essay Example The imamate history began with Ali, who is also accepted by Sunni Muslims as the fourth of the "rightly guided caliphs" to succeed the Prophet. Shias respect Ali as the First Imam, and his children, beginning with his sons Hassan and Husain, continue the line of the Imams until the twelfth. When Ali was six years old, he was invited by the Prophet to live with him, and Shia believes Ali was the first person to make the declaration of faith in Islam. Ali also slept in the Prophets bed on the night of the hijra, when it was feared that the house would be attacked by unbelievers and the Prophet stabbed to death. He fought in all the battles the Prophet did, except one, and the Prophet chose him to be the husband of one of his favorite daughters, Fatima. The Shia Imams represent the picture of both the mysterious and transparent dimensions of Islam. The authority of Imams includes both this worldly and other worldly affairs. One of the most significant doctrines underlying the possibility of the Imam’s comprehensive authority is their infallibility. The Sunnis believe that the Imams are infallible to any sin. For them if the Imams were considered to be the subject to sin and error, then there will not be any difference between the leader and the led which will paralyze the structure and operation of their religion. The followers are well advised to keep the authority of the Imam intact since though the Imam only the God is dispersing duties blessings to the followers as per the Shia’s belief. Only the Imams have the authority to reveal the hidden meanings of Qur’an. Since the Imams provide continuous authoritative interpretations of the Qur’an they are supposed to be free of any sin or error. It is a cond ition for Imam. The Imams are considered to be the charismatic leaders through their association with Mohammad as messenger of Allah. Jewish People believe in good and evils and they think that goodness