Marketing Communication Essay Example | Topics and Well Written Essays - 2500 words

Marketing Communication - Essay Example These marketing strategies includes the slogans â€Å"How are you† and â€Å"Power to who†, video, television, newspapers, banners and magazines, Vodafone VIP, Freebee rewardz, corporate social responsibilities, company website, social media and Sponsorship of racing competitions. On the other hand, T-Mobile emulates social media sites including MySpace, Twitter and You Tube and the slogan ‘Life is for sharing’ to attract its customers. The marketing campaign of the Vodafone has created a positive image on the public thus increasing the company sales and profits. This paper provides recommendations as to how T-mobile can employ various marketing strategies with an aim of enhancing its IMC thus increasing its competitiveness. Introduction Based on stiff competition that companies are faced with in the local and international markets, marketing and brand managers are using all the means to ensure that they attain strong relationship with their consumers. Some of the major strategies that firms emulate in order to attain a competitive edge include improvement of quality of their brands, effective distribution of their products, appropriate pricing of products and effective communication with their customers. Based on the improved technology and the cut-throat competition in the business arena, companies have started to emulate the improved communication system to lure their customers and retain strong positive customer-brand relationship. Integrated marketing communication (IMC) refers to the marketing strategies that are undertaken by marketing managers involving various disciplines such as promotion, advertising, public relations and social media among others to attain to increased customer awareness and loyalty. Other vital aspect of IMC is that it entails effectively coordinating different means of promotion to attain a competitive edge and face off the company rivals. This paper seeks to keenly discuss the marketing communication st rategies and mix adopted by Vodafone and T-Mobile, two of the major mobile service providers. Additionally, the paper will provide recommendation on the strategic marketing and branding tools that T-Mobile can emulate to effectively face off Vodafone in the market. Market Review As the demand for communication among local and international companies increase, mobile services market has attracted large number of telecommunication firms as each one of them is geared towards expanding is customer base. With the growth in the mobile telecommunication industry, competing firms have taken initiatives to control their local market and then adopt more extensive marketing strategies to enter the global market. Some of the main competitors in the mobile services market include Vodafone, O2, Orange, Virgin and T-Mobile among others. Being the second largest mobile telecommunication company after China mobile, Vodafone is a British based company with over 440 million subscribers. Apart from bei ng a leader in the UK market, Vodafone operates in more than 30 countries. Some of the notable services that Vodafone has introduced in the market include Vo

Why Water Is Precious Essay Example for Free

Why Water Is Precious Essay How does it work? Each year, the UPU International Bureau chooses a theme. Participating countries organize the competition at the national level through the post with the support of education authorities and the media. All entries must be submitted through the national Post. Each country chooses a national winner and submits one entry for the UPU international competition. Entries must reach the UPU International Bureau no later than 30 April each year. The theme of the 2013 competition is: Write someone a letter explaining why water is a precious resource The 2013 theme ties in with the International Decade for Action Water for Life 2005–2015. Water serves a multitude of different purposes, and it is vital that we preserve this precious natural resource. Access to water is essential to ensuring the health and well-being of humans and the protection of nature. The United Nations recently announced that the world had achieved the Millennium Development Goal by half, the proportion of the population which is without sustainable access to safe drinking water. Eighty-nine percent of the world population, or 6.1 billion people, now have access to an improved drinking water source. But 11% still does not. 2012 Prize Winners National winner Limpopo Mpumalanga North West KZN Western Cape Free State Eastern Cape Northern Cape Gauteng Tasneem Mahomed, Park Primary School, Lenasia Dipuo Nthane, Taxila Sec School, Polokwane Prudence Lubisi, Mjokwane Sec School, Komatiepoort Seipei Kekana, Maggies Millenium School, Mafikeng Trinity Z. Maphosa, Bayabonga Primary School, Dundee Zara Wichman, Star of the Sea Convent School, St James Lerato Magagula, Laerskool Sentraal, Bloemfontein Siphokazi Ndamase, Butterworth High School, Butterworth Ronaldo Giko, Concordia High School, Springbok Tasneem Mahomed, Park Primary School, Lenasia Rules to enter are as follows: †¢ The competition is open to all South African learners up to 15 years. †¢ It must be presented in a form of a letter of 500 to 1000 words. †¢ The letter must depict and stick to the theme. †¢ The letter should refrain from promoting any political, gender bias or religious opinions †¢ Use proper quality paper and ink not pencil. †¢ The letter can be hand-written or typed †¢ The work must be clean and neat. †¢ The entry form should be attached at the back of the letter for identification. †¢ The entry form can be hand-written, typed or photocopied †¢ One letter one envelope and send by post.

What Similarities and differences can you find between Growing Up :: English Literature

What Similarities and differences can you find between Growing Up and The Son’s Veto? You should pay particular attention to the way the relationships between parents and children are portrayed by the authors. Thomas Hardy Thomas Hardy was a pre-twentieth, post-nineteenth century author, he wrote short stories and novels, even poems. Hardy explores the different levels of relationships between men and women. He delves into the environments and the circumstances in which they live upon. Hardy digs deep to find the love hate and sacrifice in this story, ‘The Son’s Veto.’ It is basically about the relationship between mother and son, husband and wife and two lovers. ‘The Son’s Veto’ is a roller coaster of emotions, happy, sad, frustrating, sorrow, love, remorse and hate, each feeling immense in themselves. Joyce Cary passed away in 1957. When he died he had become accepted as one of the best modern novelists. In ‘Growing Up’ one of his famous novels, there is a moral, ‘no matter how old we are we are never too old to learn.’ This story concentrates on the relationships of the two sisters and their father, it grasps the meaning of love from the father, hate from the daughters to their father but most of all it grasps the meaning of growing up vividly in a more modernist twentieth century way. In ‘The Son’s Veto’ it goes on about a story of a woman in a wheelchair, with beautiful braided hair, and it is basically a story of the relationships revolving around this woman, and with her. This story starts off with a full-blown introduction of this woman, with a description of her hair, and her stance, and her features. Then it goes onto her past, like a premonition, describing the village of where she lived, and the emotions of the goings on around the village. We meet Sophy; Sophy is the woman from the present, with the beautiful braided hair. She is a strong character, the parlour maid in the parson’s house. Then we move on to meet another character, Sam. He is the gardener of Sophy’s acquaintance. ‘He was a young gardener of her acquaintance. She told him the particulars of the late event, and they stood silent,’ this shows us there is some kind of awkwardness between these two people. They begin to converse. They start walking towards Sophy’s mothers door, with Sam presenting his arm around her waist, as you can see from this, Sam likes her in a sexual way, but from Sophy’s reaction, ‘she gently removed it’ the feeling isn’t mutual. We move on to meet the Parson, Mr Twycott.

space :: essays research papers

People arguing over shuttle costs on the net are usually arguing from different assumptions and do not describe their assumptions clearly, making it impossible to reach agreement. To demonstrate the difficulty, here are a range of flight cost figures differing by a factor of 35 and some of the assumptions behind them (all use 1992 constant dollars). $45 million - marginal cost of adding or removing one flight from the manifest in a given year. $414 million - NASA's average cost/flight, assuming planned flight rates are met and using current fiscal year data only. $1 billion - operational costs since 1983 spread over the actual number of flights. $900 million - $1.35 billion - total (including development) costs since the inception of the shuttle program, assuming 4 or 8 flights/year and operations ending in 2005 or 2010. $1.6 billion - total costs through 1992 spread over the actual number of flights through 1992. For more detailed information, see the Aviation Week Forum article by Roger A. Pielke, Jr.: "Space Shuttle Value Open To Interpretation", July 26, 1993, pg. 57. WHAT HAPPENED TO THE SATURN V PLANS Despite a widespread belief to the contrary, the Saturn V blueprints have not been lost. They are kept at Marshall Space Flight Center on microfilm. The Federal Archives in East Point, GA also has 2900 cubic feet of Saturn documents. Rocketdyne has in its archives dozens of volumes from its Knowledge Retention Program. This effort was initiated in the late '60s to document every facet of F-1 and J-2 engine production to assist in any future re-start. The problem in re-creating the Saturn V is not finding the drawings, it is finding vendors who can supply mid-1960's vintage hardware (like guidance system components), and the fact that the launch pads and VAB have been converted to Space Shuttle use, so you have no place to launch from. By the time you redesign to accommodate available hardware and re-modify the launch pads, you may as well have started from scratch with a clean sheet design. Other references: Several AIAA papers delivered in recent years discuss reviving the Saturn V. For example, AIAA paper 92-1546, "Launch Vehicles for the Space Exploration Initiative". This paper concluded that a revived Saturn V was actually cheaper than the NLS vehicle. An overview of the infrastructure still available to support production of a 1990s Saturn V and how that vehicle might be used to support First Lunar Outpost missions can be found in the December 1993 issue of _Spaceflight_, published by the British Interplanetary Society. WHY DATA FROM SPACE MISSIONS ISN'T IMMEDIATELY AVAILABLE

3 Fators of Doom for Macbeth Essay

In Macbeth there were a few factors that contributed to the degeneration of the Macbeth character. There were three factors that destroyed Macbeth. The main force that was predominately responsible for the downfall of Macbeth was his single flaw. Which was his own ambition. Even though his ambition brought him to his height of power, it was also what led him to his downfall. During the play Macbeth’s ambition brought him to achieve his goals but as the play evolves, it forced him to face his fate. Macbeth had become so obsessed with becoming King, and remaining powerful, that he became a completely different man. See more: Satirical elements in the adventure of Huckleberry Finn essay His ambition led him to become greedy, violent, power hunger, and a murder. An example of his new character occurred when he killed King Duncan. After the first murder, killing seemed to be the only solution to keep his reign over the people of Scotland. It was because of these killings and his overbearing ambition that caused him to be overthrown and kill himself. Another force was the prophecies which were told by the witches. If it had not been for the witches telling Macbeth that he was going to be Thane of Cawdor, Thane of Glanis, and King of Scotland, he would still be is ordinary self. After the witches shared these prophecies with Macbeth he started thinking of ways he could become king. The other influential factor that destroyed Macbeth was his wife Lady Macbeth. In the play Lady Macbeth was going to kill King Duncan, but she just could not do it. Although she then provided a scheme which caused Macbeth to kill King Duncan. After the first murder, Macbeth seemed to come to the solution that killing was the way. Therefore Lady Macbeth was the one who introduced the concept of murder to Macbeth, which was another reason why Macbeth was destroyed.

Theories of Inequality essays

Theories of Inequality essays In briefly evaluating the classical and modern explanations of social inequality, it is essential that we step outside the realm of our own lives, class position, and discard any assumptions we might have about the nature of inequality. This process of critical pedagogy allows us to view our world, not from our perspective, but from a wider, more critical analysis of inequalitys nature. Also, it should be considered within this wider perspective that all theories of inequality have a class perspective, where the theorist, based on the position their theory takes, is making claims from (or for) a particular class (whether they want to or not). With this in mind, it seems that most of these theories come from fairly elite class perspectives and, in turn, tend to be more pessimistic about bringing change to the inequalities they are evaluating. Of the classical (elite) explanations of inequality, Max Webers seemed to be most accepted within the domain of sociology and other social sciences dealing with modes of inequality. Weber, who believes that we are living within a sort of iron cage which cannot allow us to look beyond the rules and regulations of our capitalist system, emphasizes the importance of power relationships in society. Those who are in class positions at the top of the apex (of power distribution) are the people who, one, hold most of the power in society, and two, make the choices for the direction and reproduction of society. The majorities at the bottom of the apex, with very limited power, are unable to make choices that would bring them to their ends. The core attributes of the economic system are alienation and the bureaucracy, which create a dehumanizing effect on the characters within the system. The bureaucracy, with its rational legal authority, clear division of labor, career systems, and impersonality, is technologically more perfect than any other system (according to Web...

Trends of labour (economics) essays

Trends of labour (economics) essays Labour is defined in economics for the real world as the factor of production, which includes all kinds of human effort, bot mental and physical The labour market is a critical feature of every economy and in no two countries of the world is it identical. You will recall that labour is one of the inputs into the production process (refer tp the circular flow model) along with land capital and enterprise. Labour is usually defined as the human effort required to produce goods and services. It can be viewed just as any other commodity in the market place. The labour market is a resource market which is subject to the influences of supply and demand. At any point in time there is a certain supply of labour and a level of demand. Both of these factors are dynamic in nature. The supply of labour can be influenced by the age and health of the population, education standards, government legislation and entry restrictions imposed by labour organisations. The demand for labour tends to be influenced by the state of the economy, the need for labour in the production process and expectations of producers for the future. Factors affecting the demand for labour: Factors affecting the supply of labour: in recent decades we have seen significant changes in the labour market. On the supply side, the quantity of available labour has grown with the increase in population. At the same time adjustments have occurred through changes in the school leaving age and educational requirements for entry into occupations. The increase in population in the latter half of the 20th century has brought with it economic ...

Jesuit Relations essays

Jesuit Relations essays Response to The Jesuit Relations and Allied Documents When I think of the colonization of a new country, I think of the building of new towns, the establishing of new trade routes, and the cultivating of new crops. The Jesuits, however, had quite a different idea. The Jesuits central purpose in all of their expeditions was spreading their religion. While I knew that this was their fundamental goal, I did not comprehend the extent to which they pursued it. In every new area they colonized, from the Caicos Islands to Quebec, the first order of business was to erect a chapel. Before they report on food or resources, the Jesuits report on the building of one or more new chapels and the ensuing missions that will begin. There was even a chapel set up for the Hurons held captive by the Iroquois. In each area they came to, the Jesuits would immediately begin trying to convert the new Indians they found there. One explorer made the comment, the best of all is that there are a number of savages to teach. Obviously, they got pleasure not from acquiring new land or discovering new riches, but from creating new members for the Church. Often, they would pit Indian against Indian in a sense, using those who had already been converted to influence those who had not. The Jesuits did not discriminate between tribes; they attempted to convert everyone, including the Iroquois. Though they definitely pushed their religion on the tribes, the Jesuits seemed to make friends more than foes. Their main threat were the Iroquois, who were eventually defeated and converted. The Jesuits made great efforts to learn the native languages of the Indians they encountered. This enabled them to communicate more freely, thus increasing their ability to teach the Indians about Christianity. Most of the reports in the Jesuit Relations dealt with the number of Indians that had been converted or that were i...

Professor didnt give a topic Essay Example | Topics and Well Written Essays - 1750 words

Professor didnt give a topic - Essay Example deduce from Since Socrates, Plato’s Crito who is an old friend of him went to visit Socrates that was sent to the jail where he was to be executed (Robert & Clancy, 2004). He was trying to persuade Socrates with his prepared plans that were in place and readied for his escape to another country. I believe the final goal or aim of the text is the obedience to the law. Socrates was sentenced to death by the laws that were misused by the people of the city of Athens. Crito tried his best to let the people who supported him to assist him in avoiding the death penalty by suggesting and pleading for escape plans or at least avoiding from being executed. Unfortunately, he largely declined every possible help he could have gotten and will not try to escape execution. He chooses to die with dignity, believing his own principles to keep strong the legal system. We dont laud however are exceptionally suspicious of individuals who are chilly and figuring Star Treks Dr. Spock, for instance. (A regular subject of contrast issues in a conceptual disasterfilms, for example, Invasion of the Body Snatchers is the delineation of overall "typical" people whose status as creatures is checked by their absence of feeling.) In Camus best-known novel, The Stranger, the odd focal character is recognized above all by his absence of emotion no anguish upon his mothers demise, no loathing in the vicinity of his bullhead, ooze ball pimp neighbor Raymond, no adoration in his cozy discussions with his sweetheart Marie, no alarm in the vicinity of a potential professional killer with a blade, no misgiving for a homicide that may effortlessly have been evaded. However it is this absence of feeling (which a large portion of my people discover "cool," even brave) that makes Meursault "a barbaric beast wholly without an ethical sense" in the expressions of the exces sively passionate prosecutor at his trial. It is our emotion that make us human (Solomon, 2009). To be sensible is to have the right

Implementing Leadership Change Term Paper Example | Topics and Well Written Essays - 500 words

Implementing Leadership Change - Term Paper Example Objective The main objective of the company is to remain competitive via product development and to focus on innovations. Strategies to Be Followed Two main strategies can be inculcated by Gene One. They are leadership strategy and the training strategy. Leadership has been a key component for determining the success of for-profit as well as non-profit organizations. Gene One has taken the decision of going public via IPO issuance; however lack of knowledge of effective implementation is becoming the challenge for the company. It is leadership strategies through which the company will effectively be able to implement the decisions that have been taken by the management. When such decisions are taken, it becomes important for the company to opt for effective leaders since they can make even the weak business plan a successful one. It is the leaders who will set a proper direction for the followers and thus help to visualize the goals to be achieved (Mills, 2005). The leaders at Gene O ne needs to have a proper vision of what is to be achieved. He further needs to assume the risk of loss as well as failure and thus formulate his strategies accordingly.

Microhotels Research Paper Example | Topics and Well Written Essays - 250 words

Microhotels - Research Paper Example The most distinguishing feature of micro-hotels therefore is the small room sizes coupled with the availability of the essential amenities within the space (Muther, 2014). Among the leading global brands of micro-hotels are Yotel, Nepcabs, Sleepbox and minute suites among many others. The above are brands just like any other and therefore engage in intense competition as they strive to grow their market shares. The development of micro-hotels is an avid portrayal of the adaptability of the hospitality industry. The unique type of hotels survives on a substantial market niche that requires a unique set of services from such facilities. The hotels main objective is to provide their customers with sleeping space. They do this by maximizing on the space. However, in order to retain a competitive advantage over the many similar hotels, various micro-hotels have begun expanding the nature of their services and products. Such companies as Yotel pride themselves in the provision of high quality services. The small rooms have warm showers and free Wi-Fi among other vital amenities that enhance the comfort and luxury of a hotel. Micro-hotels are relatively new concept in the hospitality industry. This makes it difficult to determine their position in the industry. However, the rapid nature of their expansion shows that they responded to a need in the society. Yotel for example introduced a new strategy to the business by opening a number of its outlets at some of the leading airports in the world. This way, the micro-hotel taps on a market comprising of travelers seeking to rest as they await their flights. In order to meet the demand of such group of customers, the group of micro-hotels formulated an hourly basis form of payment that enables a customer to rent a room for a couple of hours. Micro-hotels have become increasingly popular in the modern society owing to a number of factors key among which is their relatively low prices

Discuss the advantages and disadvantages of UK participation in single Research Proposal

Discuss the advantages and disadvantages of UK participation in single currency euro .will the British business be better or worse off if u decides to participate - Research Proposal Example After establishing the rough draft, it was proof read to see where it was lacking. After identifying the lack in the draft, further evidence and research work was added to authenticate each word and to ensure that the words are meaningful, and depict research and analysis. Again the draft was formulated, again read, revised and the process was conducted a few times, and finally when it was felt that the final version is ready, it was proof read a final time, before adding reference list, in text citations, appendices, etc. I then gave it to a mentor for a check to ensure things were all correct. A few issues were identified which were resolved then and there only. Finally, the work was ready to be submitted. It took me a good 3 days to complete the work and ensure that it was completed.

Case study Essay Example | Topics and Well Written Essays - 3000 words

Case study - Essay Example The Town Council decided to create an Advisory Board to guide and promote the activities of SACC because of the huge gathering of public there. Two Town Councilors, the vice Chancellor of the local University, the CEO of the large electronics company, a representative of SACC’s Bank, 2 local media celebrities, the president of the local Chamber of Commerce and two representatives from the theatre were the council members. Along with growth, problems also started to creep in as the local residents started to complain about the activities that Bernard introduced as they suspected that Bernard had raised the profile of the town through new activities and the interests of the local community had been ignored. As an Employer, the centre had grown significantly and now it employs 60 full-time and 120 part-time employees as well using the university students as temporary employees when special events are held. Moreover, the centre struggled to find a replacement for the retiring Bernard. Former Director of a large Cultural and Performing Arts Centre in Chicago, Calvin Spacey became the Artistic and Managing Director of SACC later. This report explains the change management and leadership policies Calvin should adopt in order to steer SACC out of trouble. â€Å"Change management is a systematic approach to dealing with change, both from the perspective of an organization and on the individual level†(Change management, 2010). SACC is growing rapidly and a new leader has already taken charge. Under such circumstances, changes should be happened in SACC both from individual and organizational level. The essence of any Change Management Policy is ‘effective and efficient communication. Internal and external communication is necessary for an organization to send the messages to the employees and the community and also to receive messages from the community and

Discuss the advantages and disadvantages of UK participation in single Research Proposal

Discuss the advantages and disadvantages of UK participation in single currency euro .will the British business be better or worse off if u decides to participate - Research Proposal Example After establishing the rough draft, it was proof read to see where it was lacking. After identifying the lack in the draft, further evidence and research work was added to authenticate each word and to ensure that the words are meaningful, and depict research and analysis. Again the draft was formulated, again read, revised and the process was conducted a few times, and finally when it was felt that the final version is ready, it was proof read a final time, before adding reference list, in text citations, appendices, etc. I then gave it to a mentor for a check to ensure things were all correct. A few issues were identified which were resolved then and there only. Finally, the work was ready to be submitted. It took me a good 3 days to complete the work and ensure that it was completed.

The Synthesis of Sulfanilamide Lab Report Example | Topics and Well Written Essays - 1000 words - 1

The Synthesis of Sulfanilamide - Lab Report Example Sulfanilamide (which is also known as 4-Aminobenzenesulfonamide) is a sulfonamide antibacterial. It belongs to a group of chemotherapeutic agents called sulfa drugs which were discovered in the 1930s. It has a molecular formula of C6H8N2O2S and molecular weight of 172.2049. It contains the sulfonamide functional group that is attached to aniline chemically. It functions by inhibiting competitively enzymatic reactions which involves para - aminobenzoic acid. When it is administered, it facilitates the dying of micro-organisms since the micro-organism are unable to make folic acid which is essential in cell division (TEBBUTT, Peter, 1998). It was the first drugs used successfully to combat diseases such as pneumonia, blood poisoning and meningitis. 2.5 ml of 0.1 Ml NaOH is added to the glass wall and 1.8 grams of acetanilide is placed in a dry 50ml Erlenmeyer flask. The acetanilide is melted by heating it gently with a Bunsen burner after which the flask is allowed to cool in the ice bath. In the hood, 5ml of chrolosulfonic acid is transferred to acetanilide and the flask is attached to the apparatus. After ten minutes, the flask is removed and heated in the additional 10 minutes in a hot water bath that is at a temperature of 70oC to facilitate completion of the reaction. Afterwards, 30 grams of crushed ice are then added to the 250 ml beaker and the mixture transferred using a pipette (while stirring the mixture) onto the ice. The flask is then rinsed using 5ml cold water and then transferred to the beaker containing the ice resulting in the formation of a precipitate. The precipitate is then stirred to facilitate the breakage of bigger lumps. The beaker and the flask are rinsed using ice water. In the hood, a water bath is prepared in the 250 ml beaker at a temperature of 70oC after which the crude is then placed into the Erlenmeyer flask.

The Self In Interpersonal Communication Essay Example for Free

The Self In Interpersonal Communication Essay Sometimes I find it difficult to express myself, even to people who are close to me, especially when it comes to expressing my emotions. When a friend does something that irritates me or makes me angry, I just tend to keep silent and not talk about it. I feel mad at him, but I do not tell him, I try to deal with it on my own. Because of this, whatever he did to make me mad in the first place occurs again. I understand that I cannot really expect him to change his ways or to expect him to know that I am not happy with what he does. For example, I have this friend who I get along with really well except when it comes to food. I do not mind sharing my food, but we have known each other a long time that he no longer asks me if it is okay if he takes food from my plate. Sometimes he even eats my food before I do, and it really irritates me. I just let him at it, waiting for him to realize his bad manners, but he has not changed. It has put strain on our friendship, sometimes I raise my voice at him for seemingly no reason but as I look within me I know that it is because of the vent up feelings of how he is disregarding me. Now of course I realize that I should not wish him to change, instead I should change my ways. I end up feeling bad when I know he has no malice and bad intent. I should just tell him how he makes me feel when he takes my food without even asking me, and simply request him to be more considerate and respectful, he can just ask so we can share equally without anxiety.

OECD Model Tax Convention: Fixed Place of Business: Analysis

OECD Model Tax Convention: Fixed Place of Business: Analysis Criteria of a fixed place of business under OECD Model Tax Convention on  Income and on Capital 2005 Introduction The OECD Model Tax Convention on Income and Capital (The Convention) regulates the right for one Contracting State to tax both the income and capital of the enterprise of another Contracting State. Chapter two of the Convention describes main terms used throughout the text of this Convention and this includes the concept of ‘permanent establishment’. Under Article 7 of the Convention, a Contracting State may not tax the profits of an enterprise of another Contracting State unless the enterprise carries on its business from a permanent establishment situated within the taxing Contracting State. Clearly the requirement of clear guidance of the ascertainment of a permanent establishment is essential. This paper therefore explores and examines the criterion of a ‘fixed place of business’, which, under Article 5 of the Convention forms the definition of a permanent establishment. Part One of this paper will therefore examine the five tests used to determine the e xistence of a fixed place of business in order to determine liability to tax in the host Contracting State and provide a critical analysis of these criterion. Part two will question the existence of this harmonising principle in light of the political diversity o of tax policies across the globe. Part One: Analysis of the Criteria for the ‘Fixed Place of Business’ under Article 5 of the OECD Model Tax Convention A. Establishing the Fixed Place of Business Test – key considerations 1. Heritage and Moveable Property – Is there a distinction for tax purposes? Article 5(1) of the Convention states that: â€Å"For the purposes of this Convention, the term permanent establishment means a fixed place of business through which the business of an enterprise is wholly or partly carried on.† Rohatgi notes that the ‘place of business’ is one of five requirements to meet the definition of fixed place of business or permanent establishment. This essentially means that a place of business must exist in the jurisdiction of the Contracting, taxing State. As a starting point, the place of business constitutes: â€Å"..all the property and other tangible assets that are commercially used for business activities of the enterprise.[1]† Reference to the place of business including tangible assets is also found in paragraph 2 of the commentary to Article 5 of the Convention which refers to machinery and equipment. The idea that a place of business can in some way include moveable assets does at first seem strange given that a fixed place of business would indicate the presence of heritage as the exclusive test. However, this raises two points in the analysis of Article 5 of the Convention. Firstly, this Convention is an international harmonisation document that endeavours to apply a uniform set of regulations to business enterprises belonging to Contracting states and the success of this regulation is dependent upon achieving a diverse application of ‘place of business’ to cover all possible business entities. Secondly, not all business entities will include heritage as part of their operation and cannot be rendered immune to tax liability on such a trifle. Market stall vendors and outdoor performers who se operations are owned by Contracting States other than the State in which they carry out their business are obvious examples and there are further illustrations under paragraph 4 of the OECD Commentary to Article 5: â€Å"A place of business may thus be constituted by a pitch in a market place, or by a certain permanently used area in a customs depot (e.g. for the storage of dutiable goods).† Leased Equipment (a) Is there a distinction between tangible and intangible property? Paragraphs 8 of the OECD Commentary to Article 5 refers also to leased equipment constituting a permanent establishment so long as the activity is entrepreneurial: Where tangible property such as facilities, industrial, commercial or scientific (ICS)  equipment, buildings, or intangible property such as patents, procedures and similar  property, are let or leased to third parties through a fixed place of business maintained by an  enterprise of a Contracting State in the other State, this activity will, in general, render the  place of business a permanent establishment  Special Consideration of the Leasing of Containers Paragraph 9 of the OECD Commentary states that: â€Å"The leasing of containers is one particular case of the leasing of industrial or  commercial equipment which does, however, have specific features.† Indeed, the Commentary goes on to state that the consideration of the leasing of containers is discussed in the report entitled , â€Å"The Taxation of Income Derived from the Leasing of Containers.[2]† 3. Dependent Agents In addition to heritage, moveable property and leased equipment Article 5(5) of the convention and states that non-independent agents concluding contracts in one Contracting State, for and on behalf of the enterprise of another Contracting State, will themselves satisfy the criterion of a fixed place of business for the enterprise: â€Å"†¦In respect of any activities which that person undertakes for the enterprise.[3]† Analysis of this issue reveals three intriguing points on the matter of determination of the dependent agent. The first is the argument of Civil agency law versus the Common law counterpart. The second relates to the general success of harmonisation and the third is a critical analysis of the appropriateness of harmonising ‘fixed place of business’ for the purpose of establishing a uniform rule for taxation, the most political topic in existence! Each of these points is assessed in detail in relation to the appropriateness of a uniform criteria for a ‘fixed place of business’. For now, the remainder of this chapter of part one, discusses the Model Tax Convention rules on the ascertainment of an independent or dependent agent. As regards independent agents, the first thought is that these individuals are enterprises in their own right and are consequently irrelevant to the tax considerations of their clients. This point is altogether obvious and seems to be superfluously emphasised under Article 5(6). Paragraph 36 of the OECD Model Tax Convention Commentary on Article 5 states that while this factor does ‘stand to reason’ it was nevertheless added into the Convention in order to supply clarity: It is however also worth noting that the consideration of whether an agent is dependent or not is, for tax purposes, not exclusive to the paragraph 37 considerations of whether the agent is employed or self-employed. Paragraph 37 states: â€Å"A person will come within the scope of paragraph 6, i.e. he will not constitute a permanent establishment of the enterprise on whose behalf he acts only if: a) he is independent of the enterprise both legally and economically, and b) he acts in the ordinary course of his business when acting on behalf of the enterprise.† Indeed, further subjective considerations, which are set out in paragraph 38 to the OECD Convention Commentary to Article 5, are used to supply the case-by-case criteria needed to ascertain whether the agent is capable of constituting a fixed place of business. As stated by Vogel: â€Å"The characterization of a person acting on behalf of a company is typically based on the actual facts and circumstances of the relationship between the company and the person.[4]† The criteria that are set out in paragraph 38 to the Article 5 Commentary are as follows: The ‘Control’ test The Control test essentially mirrors the general principles of agency law[5]. The OECD Model Tax Code presents a number of factors that are to be used when considering the extent of principal control over the agent. Firstly, under paragraph 38.3, the agent will only be responsible to the principal for the portion of the work carried out on the behalf of the principal and all other considerations, such as employees, hours and conduct are in the hands of an independent agent. Interestingly, any exerted authority on the scale of the agent’s business by the principal will not, on its own, indicate dependence[6] but where permission is sought for ‘the manner in which the business is conducted[7]’ dependence will be indicated. In addition, dependence is obvious where the economic control over the business of the agent is in the hands of the principal[8] The ‘Number of Principals’ test A further test is to establish independence via the number of principals whereby ‘several’ would suggest more of a client/contractor relationship in which the immediate conclusion would be independence. However, the OECD Model Tax Code Commentary to Article 5 also specify that the consorted actions of several principals to control the actions of the agent cannot be overlooked as this would clearly indicate dependence. (c) Excluded Tests There are, in addition, criteria that are not used to establish independence. Article 5(7) excludes the interaction of parent companies and subsidiaries as binding each other to the jurisdictions of the States in which they are situated. Again, this point seems obvious given that parent companies and subsidiaries are linked exclusively by share ownership and are separate business enterprises in their own right. This means that they are therefore taxed independently of one another with the exception of provisions permitting the offsetting of losses between the parent and subsidiary. In addition, while there may be ongoing contracts between the parent and subsidiary, this relationship does in no way create any cross border tax liability. The principles set out in the OECD Commentary to Article 5 for the establishment of the dependent agent as a fixed place of business in its own right is distinctly discursive. Indeed, the principles laid out in the Commentary are suggestive and this is in fact a wholly appropriate style for the consideration of tax liability, which, for the purpose of preventing gaping loopholes, must provide scope for a case by case analysis. The ‘Disposal’ Test Rohagti asserts that it is a fundamental requirement that, for tax purposes, the fixed place of business is one where there exists a legal right of use for the enterprise: â€Å"The enterprise must have the legal right of use (de facto or legal), such that it cannot be removed from the place of business without its own consent.[9]† Interestingly this contrasts with paragraph 4.1 of the OECD Model Tax Code Commentary to Article 5, which states that: â€Å"†¦the mere fact that an enterprise has a certain amount of space at its disposal which is used for business activities is sufficient to constitute a place of business. No formal legal right to use that place is therefore required. Thus, for instance, a permanent establishment could exist where an enterprise illegally occupied a certain location where it carried on its business†¦Ã¢â‚¬  The fact is that Rohagti has treated the terms ‘disposal’ and ‘right of use’ as though they were interchangeable but, as illustrated in the OECD Model Tax Code Commentary, the two terms are entirely different. Disposal is in fact a tightening of the mere requirement for there to be a business presence and paragraphs 4.3-4.5 provide examples to illustrate the definition. The alternative term, ‘right of use’ is linked to legality and it would clearly be unthinkable to determine that illegal occupation of premises by the overseas enterprise would render it immune to tax liability by the taxing State! The use of examples in paragraphs 4.3-4.5 of the OECD Model Tax Code is a clear attempt to steer away from an abstract principle that, as stated above with reference to dependent agents, would increase the risk of devastating loopholes in the law[10]. Indeed, in order to illustrate the effectiveness of the use of examples, it is wholly appropriate to simply draw from comparison of, for example, the visiting salesman and the employee of one enterprise, using the office of another. In the former there is a clear host/guest relationship whereby the discussion of the sales contract happens to be conducted face to face but could quite easily have been carried out from a distance. On the other hand, the latter is a permitted use of office facilities whereby the visiting employee is free to open drawers, use the IT and other office facilities and even store files in the course of the business of his employer’s enterprise but through the premises of the other company. The facilities a re therefore, ‘at the disposal’ of the employee. There seems to be a very fine line drawn between the two examples and with such large consequences it is prudent to ask whether the test is fair. At this point it is however essential to realise that this is one of five tests which must all be satisfied in order to determine tax liability of the enterprise to the taxing Contracting State. C. The ‘Location’ Test Article 5(2) of the Convention sets out a list of establishments that are deemed to be permanent for tax purposes but upon secondary inspection, there is equally a clear indication of ‘fixed’ location within the jurisdiction of the taxing Contracting State: â€Å"The term permanent establishment includes especially: a) a place of management; b) a branch; c) an office; d) a factory; e) a workshop, and f) a mine, an oil or gas well, a quarry or any other place of extraction of natural resources.† This is supported by paragraph 2 of the Commentary to Article 5 of the OECD Model Tax Code, which states that: â€Å"this place of business must be fixed, i.e. it must be established at a distinct  place†¦Ã¢â‚¬  Further to this, paragraph 2 goes on to state that: â€Å"the carrying on of the business of the enterprise (is) through this fixed place of business. This means usually that persons who, in one way or another, are dependent on the enterprise (personnel) conduct the business of the enterprise in the State in which the fixed place is situated.† It is clear from the simple analysis of this provision of the OECD Model Tax Code that there is no interpretative ambiguity on this matter. One question to pose however is whether a travelling place of business within the geographic area of the taxing Contract State ought to satisfy the requirements for a ‘fixed place of business.’ Rohagti comments on this issue by pointing out that the list is not exhaustive[11] but a second more persuasive argument in favour of the travelling office concept is that the overall concept of the Model Tax Code is to establish parameters for the fixed place of business in order to determine tax liability and it would seem absurd that mobile administration should form a convenient loophole. D. The ‘Permanence’ Test Article 5(3) of the Convention states that: â€Å"A building site or construction or installation project constitutes a permanent establishment only if it lasts more than twelve months.† The Commentary refers to the notion of ‘a certain degree of permanence.’ In Consolidated Premium Iron Ores Ltd[12], Van Fossen, J stated that: â€Å"The descriptive word ‘permanent’ in the characterization ‘permanent establishment’ is vital in analyzing the treaty provisions. It is the antithesis of temporary or tentative. It indicates permanence and stability.[13]† E. The ‘Business Activity’ Test The requirement for there to be business activity is an essential requirement which is deeply rooted in the basic ethos surrounding income and tax on capital. This is that tax can only ever be attributable to profits and chargeable gains and tax is therefore strictly a fiscal contribution following realisation of a financial gain. Without business activity within the jurisdiction of the tax authority there would be no financial gain to speak of and, hence no tax liability. In relation to Article 5(2) and the ‘location’ and ‘permanence’ tests, the list of establishments give rise not only to a sense of geographic placing and longevity but also to business activity. This is due to the fact that the list under Article 5(2) is of obvious commercial premises. This is further illustrated by the fact that the corresponding list of examples of premises that are deemed not to be permanent clearly shows that establishments devoid of business activity will not fall within the definition of fixed place of business. This list is found in Article 5(4) and includes such items as, the use of facilities solely for the purpose of storage, display or delivery of goods belonging to the enterprise[14]; processing[15] collecting information[16], any other activity of a preparatory or auxiliary nature[17]. This concept is also evident from the early case of Consolidated Premium Iron Ores Ltd[18] in which the Canadian company in question had a postal address within the US but no office, telephone listing, no staff, bank accounts or audited accounts. The Court held that this postal address therefore could not constitute a permanent establishment as the term implied the existence of an office that was staffed and capable of carrying out day-to-day business. Van Fossen J Stated: â€Å"The term ‘permanent establishment’ normally interpreted suggests something more substantial than a licence, a letterhead and isolated activities. It implies the existence of an office staffed and capable of carrying on the day-to-day business of the corporation and its use for such purpose, or it suggests the existence of a plant or facilities equipped to carry on the ordinary routine of such business activity.[19]† Part Two: Harmonisation and the Politics of Taxation! (a) Civil versus Common Law principles of agency law! The principle of distinguishing the dependent from the independent agent, for tax purposes is related the employment status of the agent. The dependent agent is merely a member of the enterprise’s personnel and therefore forms a remote extension of the business activity of that enterprise into the fiscal territory of another Contracting State. The general civil law is used throughout the OECD Convention which departs from the Common law principles on one key point; namely, that under Civil Law, where the principal is undisclosed, his agent cannot bind him to a transaction with a third party[20]. This directly contrasts with the opposite common law point[21]. The problem however is that common law jurisdictions are free to interpret their own principles of agency law into the OECD Model Tax Code when determining a case falling within their own jurisdiction. Where this occurs, there is a clear departure from the harmonising objective of the OECD Model Tax Code and, consequently, tax consequences will differ between Contracting States. This was the finding of the legal department of the International Monetary Fund in 2004[22]. An additional finding of the IMF was the different treatment of managing partners under the two types of jurisdiction. In Civil jurisdictions, managing partners are not agents whereas, under the Common Law, the opposite holds true. This leads to yet another fundamental flaw in the harmonising objective of the Model Tax Code. The IMF failed in their observations to publish any critique on the matter but two points are raised by the issue. (i) Increasing the Success of Harmonisation The first is the wide implication of the success of harmonisation of laws of which this Convention is merely an example. Clearly one solution to the issue of whether to adopt the Civil or Common law approach is to simply pick one and announce its application. An example of this is found under Article 25 of the 1980 Vienna Convention for the International Sale of Goods (CISG), which has adopted the extremely onerous, Civil test of ‘fundamental breach’ as opposed to the Common Law principle of ‘material breach’ of a term of the contract. By virtue of UK dominance in the history of international carriage of goods, the latter is widely used in contracts of carriage by sea. Therefore, the adoption of the Civil approach in the harmonising Convention is one of the reasons why the UK is not a party to the CISG and indeed why many states expressly contract out of this convention and opt instead for English law as the governing law of their contracts. This therefore suggests that harmonisation should not aim for a single principle of law across the globe but should aim for the less daunting objective of creating international certainty with limited bilateral deviances. This less invasive option would be easily carried out in the current Model Tax Code into which the Contracting States are free, within their bilateral discussions, to fill in the blanks in the course of their own negotiations. Tax and Politics It cannot be denied that taxation policy is one of the most politically entrenched subjects given that the social persuasions of the Government of the day will have a profound impact on rates of tax. In simple terms, capitalist States such as the USA will invoke low taxation as a means to encourage investment and increased entrepreneurial risk taking. By contrast, socialist ideologies of States such as Germany incur higher rates of tax due to the ethos that enterprises are obligated to contribute heavily to the infrastructure of the jurisdiction in which they operate. In addition, taxation of foreign enterprises is highly sensitive given the implications of the Contracting States as regards their Foreign Direct Investment (FDI) policies and this in turn has huge implications for the entire economy. Taken as a whole it is clear that any move to harmonise international tax policies is a mammoth undertaking in its own right and legal interpretative differences under the law of agency is an inevitable compromise towards the wider goal of creating global certainty in bi-lateral tax agreements. Footnotes [1] [2] See Volume II of the loose-leaf version of the OECD Model Tax Convention, at page R(3)-1. [3] The Convention, Article 5(5) [4] K. Vogel, January 2003, Double Taxation Conventions, 3rd Edition, Kluwer Law International, OECD, at p 342 [5] [6] Commentary, paragraph 38.4 [7] ibid [8] ibid, paragraph 38.7 [9] [10] [11] at p 76 add [12] (1959) US 28 TC 127 (US) [13] ibid at p 152 [14] The Convention, Article 5(4)(a) [15] The Convention, Article 5(4)(c) [16] The Convention, Article 5(4)(d) [17] The Convention, Article 5(4)(e) [18] (1959) US 28 TC 127 (US) [19] ibid at pa 152 [20]For further insight see, J.F.Avery Jones and D.A.Ward, 1993, Agents as Permanent Establishments Under OECD Model Tax Convention, British Tax Review 341 [21] [22] December 2004, Tax Law Note: What is meant by the Concept of ‘Agent’ in Tax Legislation? [Available Online] At: http://www.imf.org/external/np/leg/tlaw/2004/notes/eng/agent.htm Beautiful Boxer | Movie Analysis Beautiful Boxer | Movie Analysis Beautiful Boxer is the most peaceful and warm transgender movie I have every watched. Iron Ladies which was put in full swing a few years ago, although funny, it is a sarcasm and mockery for transgender people, while our Beautiful Boxer really traces the most inner world of a transgender person. In a Bangkok clinic, $1,000 can turn a man into a woman. Some call that the price of freedom (Daffyd, 2008). Zach Hines said that But while its a plainly successful international project, it Beautiful Boxer stops short of introspection into a collective Thai subtext. On the contrary, I think that Beautiful Boxer cares more for the changes of inner world of transgender ones and of people around them even the attitude of the whole country and the world. In the 1990s, the term took on a political dimension as an alliance covering all who have at some point not conformed to gender norms, and the term became used to question the validity of those norms or pursue equal rights and anti-discrimination legislation, leading to its widespread usage in the media, academic world and law. (Valentine, 2000) Beautiful Boxer is a poignant action drama that punches straight into the heart and mind of a boy who fights like a man just in order to become a woman. It is based on the true story of Thailands famous transgender boxer, Nong Toom. Believing hes a girl trapped in a boys body since childhood, Parinya Charoenphol sets out to master the most masculine and lethal sport of Thai boxing to earn a living and to achieve his ultimate goal of total femininity. Touching, funny and packed with breathtaking Thai kickboxing sequences, Beautiful Boxer traces Nong Tooms childhood, teenage life as a traveling monk and grueling days in boxing camps. The film is adapted based on the legend of Nong Toom, a champion of Thai fight. Prestigious and legendary, he is invincible and valiant in the ring. The irony is that, it is not reaping name which attracts him, but the financial support for transgender. Growing in a poor nomadic family, Nong Toom was around the home with his family during childhood, until finally settled in Chiang Mai, Thailand. He was often bullied for dressing up as female since very young. Nong Toom was fancied by a Thai Instructor in the occasional opportunity, and attended the training camp. He became a professional boxer at 12 and Shown off his boxing talent soon. One day, he walked onto the ring with a makeuped face, which naturally attracted ridicule and mockery but he shut all of them up with victory of his crisp in the end. His agent realized that it was a great gimmick, so encouraged him to continue to make-up boxing. Sweeping away almost all the obstacles, Nong won twenty times of twenty-two games which m ade him the most famous boxer in the country. Surprisingly, he chose to resolutely retire at the height of his official career and used the money earned hardly from boxing on gender changing operation. Many transsexuals believe that to be a true transsexual one needs to have a desire for surgery (Gaughan, 2006). After that operation, Nong participated in beauty pageants in Thailand four times. Thanks to the naturally model figure and a prominent profile, she won the prize of beauty queen in Thailand for 3 times, even named as the hottest Queen. She is now in Bangkok as an actor, model and Muay Thai instructor. The Beautiful Boxer is the controversial 2003 biopic detailing the helter-skelter life of transgender (kathoey) Muay Thai fighter, Nong Thoom. The film, while winning awards and nominations in Europe, Asia and America raised temperatures in Thailand where censors felt aggrieved by the extreme frontal nudity which made the film popular elsewhere. Still the film did win several high profile Thai film awards in 2004 including awards for Best Actor and Best Makeup. Elsewhere the movie picked up awards in Torinos Gay/Lesbian/Transgender movie festival and new director Ekachai Uekrongtham picked up a prestigious Outfest award for Outstanding Emerging Talent. Simply take the view of its achievement, Beautiful Boxer is a film should not be missed. For those who succeed, there is the promised rewardbefore their battered bodies burn out around 25of modest wealth and seeing their names on the marquees of Bangkok or Chiang Mai. In a country that loves the ancient sport of Muay Thai as Americans do baseball, this is the road to redemption and glory (David, 2010). Although some critics say putting pubescent boys into the ring to beat each other silly represents an exploitation of children, a dark side to a gentle, tolerant country that refers to itself as the Land of Smiles, Muay Thai is part of Thais culture, and these boys are protecting that tradition and getting opportunity at the same time. Although theyre not exactly ostracized, transsexuals live on the fringes of Thai society and struggle to be accepted as women. The movie ties transgender person together with boxing, which is contradiction itself. At the beginning of the movie, director use the way of and comparing to show the controversy of the hero and the two elements of the film, boxing and transgender, Asanee Suwan. Muscle and nail polish, hemp rope and silk stocking, skirt and shorts, strong arms and earrings, the headband and necklace all occurred alternately. It is just a beginning, but it foreshadowed the conflicts of the whole story. The opening of the film was enough to strongly aroused peoples concern for the transgender. There are many scenes that impressing me so much. One of them is the meetings of the little girl with a flower on her hair, maybe just a fantasy of Suwan. The first time they met, Suwan was attracted by her beauty and searched for her trace in the crowd, which lead him to a completely different world from previous days, the girls heaven. That maybe the first time Suwan was aware of he should be a beautiful girl, which changed his whole life. Our hero met his little girl again on the way of traveling monk. What a wishful expressions on his face! He began to realize that what he was doing then was far from what he wanted. The last time they met was on the mountain, while Suwan was trying to make him stronger for fighting. This time, girl left completely, suddenly and sparing no pains. If Suwan kept boxing life, his dreaming will disappear just like the girl. At the end of the movie, two Suwan were talking. Masculine one was going to leave. Feminine one was regret but satisfying. She di d not hate the previous life, but enjoy instant life with a cherishing heart. In my opinion, this kind of mental status is the most perfect one for the transgender person. On the one hand, searching for his or her own way of life, on the other hand, cherishing all the favor granted by God. Another attractive element in this film is dancing. From peeping at dancers making up to performing on the stage, Suwan realized a transition of felling on transgender from disgraced to proud. Before a very serious game, Suwan danced in the old Thai traditional style called Ram Muay which shown his respect to his teacher and bowed to Buddha to ask for protection for himself and his opponent and for an honorable fight. The kissing was also impressive. Audiences were exiting for his extraordinary behavior, while did not know that kissing means his sorry to them. But in the ring, you have no choice this monologue reflected how desperate was he. Boxing do not fit for Suwan, although he was valiant in physical, soft in mental. The challenge tournament held in Japan with a woman was more like a Colosseum. People treated them as playthings, like all entertainment frolic. That was the first time I won the womanà ¢Ã¢â€š ¬Ã‚ ¦who I was or what I had become, a woman in a boxing body or an animal in the circle show. Long Tang had just awaken to know that only when set out from the deep heart, can a person get the maximum pleasure in his life. Beautiful Boxer cares a lot for people around the transgender. Around our hero, there are many great people who have helped him. The first one is a lady called Sister Ni, who is also a transgender. She was so kindhearted and warm, appeared in Suwans life as an angle, providing food, helping his mother leave prison. Sister Ni changed her sex to beg the love from a man. It makes my heart ache and angry to see such sacrifice. She changed sex for others instead of herself, which maybe the reason why she looks so lonely and painful. The Coach and Sister Bo are also kind person to others. It is Coach Cai who led Suwan into the boxing world while we could say that it is Sister Bo who led Suwan into the female world. Cai was tough but full of love to those children in the training camp. He taught them how to be a strong man and how to defeat others. Sister Cai accompany Suwan to do girls things, such like cooking, knitting and making up. She taught him to be brave when facing on the deep desire of the heart and facing on others strange eyes. Days in training camp must be very happy although tough. Since there are those kind-hearted and lenient people, transgender person could face the deepest desire honest. These two person encouraged Suwan to box with a making up face, and his prowess won him a name of beautiful boxer. That made him known around the country, and then defeated Nat, the one he did not want to beat most. Nat was also a student in camp, and a special one to Suwan. He never laughed at Suwan but shown friendly to him. I cannot tell that Suwan loved or just friendly like Net. But I am sure that Suwan developed a special emotion to him in training camp. But this kind of beautiful emotion was completely destroyed by Nets cheat which punched heavily on Suwans heart. Here comes the point I would not appreciate of this film. Maybe it was a true story happened on Nong, but I do not think this plot do any function on the theme of this film. Suwans mother was a great woman. I need not to emphasize her respect on sons choice. The most impressing words from mother were that, I did not blame you behaving like a girl, but how can you allow others to bully yourself? I am not able to accompany you and protect you for your whole life. I think it is these words that impelled Suwans courage to Thai fight and take responsibility of supporting family cost in the later years. I have to say that I have misunderstood Suwans father as an arbitrary and severe man until he signed his name after making sure Suwans safety in the ending part of the film. That indeed shocked me strongly. What I see in the end is a father who loved his son so deeply. At that moment, I knew he loved Suwan all the time, but he just do not know how to express it to a son different from other boys. At the ending part of the film, a boy danced on the ring imitating Suwan. Suwan walked though him and asked did he want to do it voluntarily. Little boy shook his head and peeped at his coach with fear. Suwan told him if wanted to be happy, he should do everything obeying the inner voice of himself. It remind me of the answer from Suwan on the question of what is the most difficult thing. He said that: it is hard to be a man, difficult to be a woman, but the most difficult is trying not to forget who we really want to beà ¢Ã¢â€š ¬Ã‚ ¦ This is the preaching of this film without any prevalent custom nor intentionally. Sex change is only an attitude towards life, not hypocritical speculation. Although the film makes transgender as the gimmick, human life and attitude as the proposition of Beautiful Boxer terminally leads the film to a true sense of the distillation. Just like I said on the beginning of this paper, the Beautiful Boxer is indeed the most peaceful and warm one among transgender films. It tells the one who really want to change sex from others who have to do so. Nong Thoom continued to rise to fame as a successful lady-boy boxer at the prestigious Lumprini Boxing Stadium in Bangkok. At the epicenter of all things Muay Thai, the Beautiful Boxer went on to become a champion in mid 1998. Having revitalized the Muay Thai scene in Thailand (and across the globe), the Beautiful Boxer announced a shock retirement when she had enough money to release her parents from financial hardship and she finally underwent her reassignment operation in early 1999. Nong Thoom is now a model and actress based in Bangkok. She no longer has to hide in toilets to put on her makeupà ¢Ã¢â€š ¬Ã‚ ¦

Birds Die Too :: essays research papers

Birds Die Too   Ã‚  Ã‚  Ã‚  Ã‚  In Kate Chopins â€Å"Story of the Hour†, several elements contribute to the overall meaning of the story itself.   Ã‚  Ã‚  Ã‚  Ã‚  Her death is foreshadowed in the beginning when it mentions that she was â€Å"afflicted with heart trouble†. Because of this, when her sister told her that her husband had died, it was done so delicately. After Mrs. Mallard is told, is where the story really begins to set a tone of elegiac settings, and how she is expressing herself is in direct contrast to weather, i.e. ‘the storm of grief†. When Mrs. Mallard goes to her room and sits down to rest, she begins to notice how lovely the weather is outside, and here the tone takes a sudden change from elegiac to soothing and peaceful. She notices the trees that are â€Å"aquiver with new spring life† and the â€Å"delicious breath of rain†. Not only are these segments directly related to her change of emotion, but they are also foreshadowing the Birjoy she will feel momentarily. She begins to realize she is â€Å"free† from whatever responsibilities she held to her husband, an d is consumed with â€Å"monstrous joy† that she will be living â€Å"for herself†. Other symbols besides the weather, is also the bird she first notices when she first retires to her room to be alone with her grief. The birds are happy, singing, and carefree of any limitations. Also the door when her sister, Louise, begs her to open the door. She is also symbolically opening the door to her new life, the one she will live in total liberation with the restraints of her husband. She begins to also look at life with new eyes, seeing it in a different light, no longer seeing as a life of repression. She loved him, but not as much as she suddenly loves herself. This is a reaction that should be expected from her, however, it is not widely popular (due to when this story was written). She had been married expecting to live her life playing the perfect little wife, and had actually almost managed to convince herself that she enjoyed it. However, when she realizes her freedom, she is ecstatic, as any sane person would be. And even though her husband was obviously a good, kind man whom she â€Å"never looked upon with anything but love† she was still not living for herself, and no one can be truly happy if they aren’t happy with themselves first.

Love And Lovability (wuthering :: essays research papers fc

Love and Lovability   Ã‚  Ã‚  Ã‚  Ã‚  “There is no character in Wuthering Heights who is completely lovable, who wins our sympathy completely.';(Bloom 99) Love, in one way or another is the force which makes people unlikable. In Emily Bronte’s Wuthering Heights, people’s adoration for one another is the reason why no character is completely lovable. Receiving too much attention spoiled Catherine Earnshaw. Heathcliff was disliked because he had to grow up without a real family to love him. Finally, Hindley turned into a pitiful man because of the love that he lost. For some, affection can change people for the better, but for others love can be a poison for their souls.   Ã‚  Ã‚  Ã‚  Ã‚  Being the only daughter, Catherine was endeared by all those around her. The unwavering love that her family and friends gave her soured her disposition. While on a business trip, her father told his children that they could choose any gift that they wanted. Catherine, being a good rider, “chose a whip.';(40) When she learned that Heathcliff was the reason why she did not get her present, she responded “by grinning and spitting at the stupid little thing.';(41) Since she was used to getting everything that she wanted, she became haughty and had no respect for other people’s feelings.';   Ã‚  Ã‚  Ã‚  Ã‚  “Why canst thou not always be a good lass, Cathy?';   Ã‚  Ã‚  Ã‚  Ã‚  And she turned her face up to his, and laughed, and answered,   Ã‚  Ã‚  Ã‚  Ã‚  “Why cannot you always be a good man, Father?'; (47) Even on his deathbed, Catherine chose to vex her father instead of comforting him. Catherine’s faults, which can be attributed to her rich upbringing, do not endear her to readers.   Ã‚  Ã‚  Ã‚  Ã‚  Heathcliff, being the villain of the tale, is the most horrid character in Wuthering Heights. He manipulates everyone around him and has no regard for anyone but himself. His rotten nature can be traced back to his early years when he was a “poor, fatherless child.';(43) The lack of parental love and guidance made his life a difficult one. Heathcliff was an unwanted child who brought turmoil to a previously happy household. “So from the very beginning, he bred bad feelings in the house.';(42) Instead of rising from his poor position, he degenerated into an evil beast. When Catherine had begun to spend more time at Thrushcross Grange with the Linton’s, Heathcliff lost his self-respect and dignity. “If he were careless and uncared for before Catherine’s absence, he had been ten times more so since.

Introduction to Management Science Essay

We are very excited to publish the revised thirteenth edition of a text that has been a leader in the ï ¬ eld for over 20 years. The purpose of this revised thirteenth edition, as with previous editions, is to provide undergraduate and graduate students with a sound conceptual understanding of the role that  management science plays in the decision-making process. The text describes many of the applications where management science is used successfully. Former users of this text have told us that the applications we describe have led them to ï ¬ nd new ways to use management science in their organizations. An Introduction to Management Science is applications oriented and continues to use the problem-scenario approach that is a hallmark of every edition of the text. Using the problem-scenario approach, we describe a problem in conjunction with the management science model being introduced. The model is then solved to generate a solution and recommendation to management. We have found that this approach helps to motivate the student by not only demonstrating how the procedure works, but also how it contributes to the decision-making process. From the very ï ¬ rst edition we have been committed to the challenge of writing a textbook that would help make the mathematical and technical concepts of management science understandable and useful to students of business and economics. Judging from the responses from our teaching colleagues and thousands of students, we have successfully met the challenge. Indeed, it is the helpful comments and suggestions of many loyal users that have been a major reason why the text is so successful. Throughout the text we have utilized generally accepted notation for the topic being covered so those students who pursue study beyond the level of this text should be comfortable reading more advanced material. To assist in further study, a references and bibliography section is included at the back of the book. CHANGES IN THE REVISED THIRTEENTH EDITION The thirteenth edition of Management Science is a major revision. We are very excited about it and want to tell you about some of the changes we have made and why. In addition to the major revisions described in the remainder of this section, this revised edition of the thirteenth edition has been updated to incorporate Microsoft ® Ofï ¬ ce Excel ® 2010. This involves some changes in the user interface of Excel and major changes in the interface and functionality of Excel Solver. The Solver in Excel 2010 is more reliable than in previous editions and offers new alternatives such as a multistart option for difï ¬ cult nonlinear problems. New Member of the ASWM Team Prior to getting into the content changes, we want to announce that we are adding a new member to the ASWM author team. His name is Jeffrey Camm. Jeff received his Ph.D. from Clemson University. He has been at the University of Cincinnati since 1984, and has been a visiting scholar at Stanford University and a visiting professor of business administration at the Tuck School of Business at Dartmouth College. Jeff has published over 30 papers in the general area of optimization applied to problems in operations management. At the University of Cincinnati, he was named the Dornoff Fellow of Teaching Excellence and xxvi Preface he was the 2006 recipient of the INFORMS Prize for the Teaching of Operations Research Practice. He currently serves as editor-in-chief of Interfaces, and is on the editorial board of INFORMS Transactions on Education. We welcome Jeff to the new ASWCM team and expect the new ideas from Jeff will make the text even better in the years to come. In preparing this thirteenth edition, we have been careful to maintain the overall format and approach of the previous edition. However, based on our classroom experiences and suggestions from users of previous editions, a number of changes have been made to enhance the text. Made the Book Less Reliant on Speciï ¬ c Software The ï ¬ rst eight chapters on optimization no longer use output from The Management Scientist software. All ï ¬ gures illustrating computer output are generic and are totally independent of software selection. This provides ï ¬â€šexibility for the instructor. In addition, we provide appendices that describe how to use Excel Solver and LINGO. For every model illustrated in the text we have both Excel and LINGO ï ¬ les available at the website. Prior users of The Management Scientist wishing to upgrade to similar software should consider using LINGO. This will be an easy transition and LINGO is far more ï ¬â€šexible than The Management Scientist. The documented LINGO models  (not available in MS 12e), available at the website, will aide in the transition. Excel Solver and LINGO have an advantage over The Management Scientist in that they do not require the user to move all variables to the left-hand side of the constraint. This eliminates the need to algebraically manipulate the model and allows the student to enter the model in the computer in its more natural form. For users wishing to use The Management Scientist, it will continue to be available on the website for the text. New Appendix A: Building Spreadsheet Models This appendix will prove useful to professors and students wishing to solve optimization models with Excel Solver. The appendix also contains a section on the principles of good spreadsheet modeling and a section on auditing tips. Exercises are also provided. Chapter 15 Thoroughly Revised Chapter 15, Times Series Analysis and Forecasting, has been thoroughly revised. The revised chapter is more focused on time series data and methods. A new section on forecast accuracy has been added and there is more emphasis on curve ï ¬ tting. A new section on nonlinear trend has been added. In order to better integrate this chapter with the text, we show how ï ¬ nding the best parameter values in forecasting models is an application of optimization, and illustrate with Excel Solver and LINGO. New Project Management Software In Chapter 9, Project Scheduling: PERT/CPM, we added an appendix on Microsoft Ofï ¬ ce Project. This popular software is a valuable aid for project management and is software that the student may well encounter on the job. This software is available on the CD that is packaged with every new copy of the text. Chapter 3 Signiï ¬ cantly Revised We signiï ¬ cantly revised Chapter 3, Linear Programming: Sensitivity Analysis and Interpretation of Solution. The material is now presented in a more up-to-date fashion and emphasizes the ease of using software to analyze optimization models. Preface xxvii New Management Science in Action, Cases, and Problems Management Science in Action is the name of the short summaries that describe how the material covered in a chapter has been used in practice. In this edition you will ï ¬ nd numerous Management Science in Action vignettes, cases, and homework problems. Other Content Changes A variety of other changes, too numerous to mention individually, have been made throughout the text in responses to suggestions of users and our students. COMPUTER SOFTWARE INTEGRATION We have been careful to write the text so that it is not dependent on any particular software package. But, we have included materials that facilitate using our text with several of the more popular software packages. The following software and ï ¬ les are available on the website for the text: †¢ †¢ †¢ †¢ LINGO trial version, LINGO and Excel Solver models for every optimization model presented in the text, Microsoft ® Excel worksheets for most of the examples used throughout the text, TreePlanTM Excel add-in for decision analysis and manual. Microsoft Project is provided on the CD that is packaged with every new copy of the text. FEATURES AND PEDAGOGY We have continued many of the features that appeared in previous editions. Some of the important ones are noted here. Annotations Annotations that highlight key points and provide additional insights for the student are a continuing feature of this edition. These annotations, which appear in the margins, are designed to provide emphasis and enhance understanding of the terms and concepts being presented in the text. Notes and Comments At the end of many sections, we provide Notes and Comments designed to give the student additional insights about the statistical methodology and its application. Notes and Comments include warnings about or limitations of the methodology, recommendations for application, brief descriptions of additional technical considerations, and other matters. Self-Test Exercises Certain exercises are identiï ¬ ed as self-test exercises. Completely worked-out solutions for those exercises are provided in an appendix at the end of the text. Students can attempt the self-test exercises and immediately check the solution to evaluate their understanding of the concepts presented in the chapter. xxviii Preface ACKNOWLEDGMENTS We owe a debt to many of our academic colleagues and friends for their helpful comments and suggestions during the development of this and previous editions. Our associates from organizations who supplied several of the Management Science in Action vignettes make a major contribution to the text. These individuals are cited in a credit line associated with each vignette. We are also indebted to our senior acquisitions editor, Charles McCormick, Jr.; our marketing communications manager, Libby Shipp; our developmental editor, Maggie Kubale; our content project manager, Jacquelyn K Featherly; our media editor, Chris Valentine; and others at Cengage Business and Economics for their counsel and support during the preparation of this text. We also wish to thank Lynn Lustberg, Project Manager at MPS Content Services for her help in manuscript preparation. David R. Anderson Dennis J. Sweeney Thomas A. Williams Jeffrey D. Camm Kipp Martin About the Authors David R. Anderson. David R. Anderson is Professor Emeritus of Quantitative Analysis in the College of Business Administration at the University of Cincinnati. Born in Grand Forks, North Dakota, he earned his B.S., M.S., and Ph.D. degrees from Purdue University. Professor Anderson has served as Head of the Department of Quantitative Analysis and Operations Management and as Associate Dean of the College of Business Administration. In addition, he was the coordinator of the College’s ï ¬ rst Executive Program. At the University of Cincinnati, Professor Anderson has taught introductory statistics for business students as well as graduate-level courses in regression analysis, multivariate analysis, and management science. He has also taught statistical courses at the Department of Labor in Washington, D.C. He has been honored with nominations and awards for excellence in teaching and excellence in service to student organizations. Professor Anderson has coauthored ten textbooks in the areas of statistics, management science, linear programming, and production and operations management. He is an active consultant in the ï ¬ eld of sampling and statistical methods. Dennis J. Sweeney. Dennis J. Sweeney is Professor Emeritus of Quantitative Analysis and Founder of the Center for Productivity Improvement at the University of Cincinnati. Born in Des Moines, Iowa, he earned a B.S.B.A. degree from Drake University and his M.B.A. and D.B.A. degrees from Indiana University, where he was an NDEA Fellow. During 1978–79, Professor Sweeney worked in the management science group at Procter & Gamble; during 1981–82, he was a visiting professor at Duke University. Professor Sweeney served as Head of the Department of Quantitative Analysis and as Associate Dean of the College of Business Administration at the University of Cincinnati. Professor Sweeney has published more than thirty articles and monographs in the area of management science and statistics. The National Science Foundation, IBM, Procter & Gamble, Federated Department Stores, Kroger, and Cincinnati Gas & Electric have funded his research, which has been published in Management Science, Operations Resea rch, Mathematical Programming, Decision Sciences, and other journals. Professor Sweeney has coauthored ten textbooks in the  areas of statistics, management science, linear programming, and production and operations management. Thomas A. Williams. Thomas A. Williams is Professor Emeritus of Management Science in the College of Business at Rochester Institute of Technology. Born in Elmira, New York, he earned his B.S. degree at Clarkson University. He did his graduate work at Rensselaer Polytechnic Institute, where he received his M.S. and Ph.D. degrees. Before joining the College of Business at RIT, Professor Williams served for seven years as a faculty member in the College of Business Administration at the University of Cincinnati, where he developed the undergraduate program in information systems and then served as its coordinator. At RIT he was the ï ¬ rst chairman of the Decision Sciences Department. He teaches courses in management science and statistics, as well as graduate courses in regression and decision analysis. xxx About the Authors Professor Williams is the coauthor of eleven textbooks in the areas of management science, statistics, production and operations management, and mathematics. He has been a consultant for numerous Fortune 500 companies and has worked on projects ranging from the use of data analysis to the development of large-scale regression models. Jeffrey D. Camm. Jeffrey D. Camm is Professor of Quantitative Analysis and Head of the Department of Quantitative Analysis and Operations Management at the University of Cincinnati. Dr. Camm earned a Ph.D. in management science from Clemson University and a B.S. in mathematics from Xavier University. He has been at the University of Cincinnati since 1984, has been a visiting scholar at Stanford University, and a visiting professor of business administration at the Tuck School of Business at Dartmouth College. Dr. Camm has published over 30 papers in the general area of optimization applied to problems in operations management and his research has been fu nded by the Air Force Ofï ¬ ce of Scientiï ¬ c Research, the Ofï ¬ ce of Naval Research, and the U.S. Department of Energy. He was named the Dornoff Fellow of Teaching Excellence by the University of Cincinnati College of Business and he was the 2006  recipient of the INFORMS Prize for the Teaching of Operations Research Practice. He currently serves as editor-in-chief of Interfaces, and is on the editorial board of INFORMS Transactions on Education. Kipp Martin. Kipp Martin is Professor of Operations Research and Computing Technology at the Booth School of Business, University of Chicago. Born in St. Bernard, Ohio, he earned a B.A. in mathematics, an MBA, and a Ph.D. in management science from the University of Cincinnati. While at the University of Chicago, Professor Martin has taught courses in management science, operations management, business mathematics, and information systems. Research interests include incorporating Web technologies such as XML, XSLT, XQuery, and Web Services into the mathematical modeling process; the theory of how to construct good mixed integer linear programming models; sy mbolic optimization; polyhedral combinatorics; methods for large scale optimization; bundle pricing models; computing technology; and database theory. Professor Martin has published in INFORMS Journal of Computing, Management Science, Mathematical Programming, Operations Research, The Journal of Accounting Research, and other professional journals. He is also the author of The Essential Guide to Internet Business Technology (with Gail Honda) and Large Scale Linear and Integer Optimization. CHAPTER Introduction CONTENTS 1.1 1.2 1.3 PROBLEM SOLVING AND DECISION MAKING QUANTITATIVE ANALYSIS AND DECISION MAKING QUANTITATIVE ANALYSIS Model Development Data Preparation Model Solution Report Generation A Note Regarding Implementation 1.5 1.4 MODELS OF COST, REVENUE, AND PROFIT Cost and Volume Models Revenue and Volume Models Proï ¬ t and Volume Models Breakeven Analysis MANAGEMENT SCIENCE TECHNIQUES Methods Used Most Frequently 1

Business process reengineering Essay

1) Why are information systems (IS) essential in organizations? Information systems are the modern approach to data organization. It allows an effective and efficient way to store, modify, retrieve and manipulate data and information for a specific business or organization. 2) Why do systems analysts need to know who the stakeholders are in the organization? One of the major task and responsibilities of the system analyst is to bridge the connection of all the stakeholders in the organization. The system analyst has experience and/or knowledge in every perspective in a system and delivers their expertise in whatever section the analyst is analysing. Along with this, the system analyst must have good interpersonal communication and relation skills in order to have effective communication/relation with the stakeholders. 3) Who are the typical stakeholders in an information system? What are they roles? Besides the system analyst, the major players in an information system is the project manager, the system owners, designers, builders and users. The project manager is an experience professional who takes on the monitoring of the course of the project being in terms of scheduling and budget. The project manager also ensure quality and standards upon his team. The system designer uses the project requirement and plans out the design of the system. Its their responsibility to create the architecture of the business plan over the database(s) and the network. They visualize the process from input to output which is used by the system users but created by the system builders. The system builders will make the necessary tools that the system users will require. The system users are the ones who put into effect the outcome of the information system. They manipulate data with day-to-day tasks such as entering, storing, validating and exchanging information. System users may be internal or ex ternal (ESP). 4) Please explain the consequences are if an information system lacks a system owner? Many stakeholders are crucial to the development of the system and without a system owner, the project may not come to realization. To start, the team will require funding and without proper financial management, the team members will need to cut corners and may not have the proper equipment or tools to establish the project requirements. To add, without a system owner, the project manager must take on more responsibilities to ensure correct operations and maintenance is being held through the systems development. 5) What are the differences between internal users and external users? Give examples. Internal users take up the majority of the population of workers involved in the system. Internal users are ones to remain in the facilities of the project while external users could either be temporary workers or workers in a different location that the building that holds the business. Internal users can be categorized into clerical/service, technical/professional or supervisor/management workers.Temporary workers may be experts brought in for advice or other external users may be considered remote or mobile users having new or different location than their previous post. 6) What are the differences between the role of system analyst and the rest of the stakeholder? The system analyst has many more responsibilities than a single stakeholder because the system analyst needs to understand each point of view to fill in the communication gaps. For example, a system analyst must understand the responsibilities and view of the system users in order to visualize help for system builders. 7) What skills and knowledge must a system analysts posses The goal of the system analyst is to improve the system. In order to facilitate this burden, the analyst must know how to ‘system think’ and improve their mind into a problem-solving state. To start, he/she must have a vast knowledge in technology and should stay on top of the game by learning new and emerging technologies. In order for the analyst to be able to give expertise to programmers, the analyst must itself have great experience in multiple languages of programming. A system analyst must also be able to connect the bridges from technology to business and to be able to communicate with the business side of the organization. 8) In addition to the business and computing knowledge the system analysts should possess, what are the other essential skills that they need to effectively complete their jobs? 9) Why are good interpersonal skills essential for system analyst? Although an analyst has great practical skills, he also must have a great character and leadership skills to develop a more important skill: communication. It is crucial to be able to reach out to the other stakeholders with qualities such as great interpersonal social, communication and relation skills. A system analyst cannot be someone who isn’t able to handle dynamic groups and must be ready for change with flexible flexibility. Finally, a system analyst must be a respectable worker with good moral ethics. 10) What are some of the business drivers for today’s information systems? Globalization of the economy The information system must be globalized to support access from any country/language/culture. Situation are resolved with international stakeholders who can read/write/communicated in the desired language Electronic commerce and business the information service of a commerce or business going to the internet in order to either buy/sell/exchange goods or inform the public about the business. It modernizing things out in the market, onto the virtual platform for simplicity in accessing information Security and privacy As users/customers raise awareness in security and privacy online, companies/businesses must keep up with preventing a security breach. Information and data must only be viewed with users and/or managers with permission. Collaboration and partnership Within one’s business, it’s necessary to open the connections between departments and outside a single business, its important to establish partnership to have easy cooperations with other organizations and to make better business sense. Knowledge asset management Knowledge is the combination of data into useful information and these three are considered as an importance in business resource Continuous improvement The system analyst is always making the effort to add to process improvement which can be either making price reduction changes or adding value to the current process Total quality management A true key of success is overall quality which can only be achieved by the quality factor of each stakeholders. TQM is approach that is acknowledge by the workers to ensure sastifying quality in the system Business process redesign This is the approach to improvement in business process in effect to cheaper cost and additional value. This differs than CPI by modifying bigger changes in the business 11) What are the difference between electronic commerce and electronic business? E-commerce has the goal of making a financial profit by the sell/buy/exchange of products or services. E-business may be an informant website to display electronic support directly to one’s business. 12) What are the difference between information and knowledge? Both information and knowledge comes from raw data, but it’s information that comes out of the process and organization of data. Considering stand-alone data has no relative meaning, it is formed and group in such that information may be achieved. Knowledge is the deep form of information that may be interpreted as facts, truths, beliefs, judgments, experience or/and expertise. 13) What are the most important technology drivers for today’s information systems? Network and the Internet System informations will use the internet with all their tools which can consist of the languages (HTML, XHTML, PHP, javascript, perl, etc†¦), Intranets and Extranets, portals and web services. Mobile and wireless technologies with nowadays hardware, mobile gadgets are becoming increasingly popular because wireless technologies are becoming more efficient and practical Object technologies The use of high-level programming involved in object-oriented design. The use of objects as data are more efficient and reusable Collaborative technologies consist of technologies to aid communication with tools such as emails, instant messaging, groupware and workflow Enterprise applications business will develop custom software and application in order to achieve desired results with better compatibility than to buy a license for an application

Explanation of Mysticism And Its Relation To Christianity Research Paper - 1

Explanation of Mysticism And Its Relation To Christianity - Research Paper Example Among the religions that are very much associated with mysticism Christianity stands to be a supreme one. Many researchers have clearly recognized this close association and have affirmed the closer relationship of Christianity with mysticism. The proximity between Christianity to mysticism had led many to think to supplement one with another. In a closer look, one can find out that these two are different even though some apparent similarities are there. The closeness of mysticism and Christianity paves for the analytical study between these two. The proposed study is aimed to explore the close association between Christianity and Mysticism. Various factors concerning both Christianity and Mysticism will be analyzed in the paper and specifically, the researcher will endeavor to establish the fact that religion and Mysticism are complimentary. The essay takes note on the relationship of Christian teachings to mysticism and will analyze the major components of mysticism and Christiani ty through comparative studies intended to expose their relationship. Therefore, the study proposes the thesis that, religion and Mysticism are complimentary in nature, and Christianity has a very close association with Mysticism that stresses the need for prayer and meditation in one’s life. Researchers have often been expressed their difficulty in properly defining mysticism. Of course, the word mysticism is originated from Greek culture. Some regard it as quite similar to asking a foolish question like what beauty is.  

Proposal new Essay Example | Topics and Well Written Essays - 500 words

Proposal new - Essay Example in a competitive market, the company needs to invest in their human resource needs (SIMS, 2007). The Dubai Electricity and Water Authority (DEWA) was formed in the year 1992 by a decree issued by His Highness Sheikh Maktoum bin Rashid Al Maktoum (Dubai Electricity & Water Authority, 2014). This company is known for its reliable and efficiency in its operations. This company has made great efforts in meeting the growing demands of its customers. The growth of customers means that DEWA increases its employees. With this increase, there is the need to look at the human resource management policies to make sure that they are motivated to fulfil the goals of the company. To be able to maintain its good reputation with the customers, there is also need to look at the human resource policies. This will help to avoid cases that would damage the company’s reputation as seen in 2008 when an employee insulted and assaulted his superior officer (Khaleej Times, 2008). This will form the primary data collection method in this study. The questionnaires will be structures and will be administered randomly to employees in the operational level (BRACE, 2008). The number of respondents will be thirty employees. This number is arrived at for easier analysis of data collected within the project’s timeframe. Information will also be obtained from the company’s past records. Due to the fact that the company will be reluctant to release its internal information because of confidentiality issues, the study will be limited to past record in the company’s website and from published e-newspapers. Observation method will form as a source of secondary information. Observation does not provide accurate information and for this reason, this method will be used to verify data already collected. This method will also be useful in helping the respondents answer the questionnaires as expected. A number of challenges are expected to be encountered during this study. One major challenge