Nyarlathotep

The story Nyarlathotep basically provides the insight about the degree of destabilization with regards to the narrator’s existence. The narrative provides the clear understanding of how chaos can readily impose a certain situation which can destroy the very essence of the fixed arrangements of things especially in the physical and emotional aspect of a community. Nyarlathotep is a fictional character that represents chaotic events which crawls gently buy surely involves dismantling sets of pre-arranged structures of human existence. The story provides the readers how this â€Å"creature† sustains long term influence to everything it touches by inducing disorder. Basically, the writer intends to project Nyarlathotep as something which cannot be prevented and that encompasses a great extent of human sanity. In the story, it is personified as a being which induces complexity as well as mystery for it drastically changes everything from a complete orderly situation to turmoil. The writer narrated a story with respect to how Nyarlathotep has influenced his personal life by describing his observations about the changes in the society he was previously immersed in. In this aspect, it seems that he wants to relay to the readers that the same situation may also happen to them and that the story can become a very good reference on what to expect and how the drastic effects can be minimized using the experiences stated by the writer. For further analysis, the overall effect of hearing or reading a particular narrative can be differentiated based on how information is acquired by the person. The effect of hearing a story may provide a direct believable result since there is a third party in reference which relays the information. On the other hand, the effect of reading can provide a definite form of imaginative experience since the information is processed based on how the details are projected to the reader’s mind, therefore increasing its cognitive capability (Weatherston 1). In any case, the same degree effect in capturing the essence of story telling may be developed for both reading and hearing procedures. Works Cited Weatherston, Martin. â€Å"Heidegger's Interpretation of Kant: Categories, Imagination, and Temporality.† University of Notre Dame. 2004. 4 Feb 2008 .

Coffea arabica Essay

I. A. About the Industry Coffee is a brewed beverage with a distinct aroma and flavor, prepared from the roasted seeds of the Coffea plant. A coffee plant is usually a bush or small tree that grows to 10-12 feet (although it can grow up to 32 feet) and can produce coffee beans for decades. It can live for between 60 and 70 years. It can take up to four years for a coffee tree to reach maturity and bear fruit. The English word coffee originates from the Arabic word ‘kaweh’ meaning strength or vigor. The seeds are found in coffee â€Å"cherries†, which grow on trees cultivated in over 70 countries, primarily in equatorial Latin America, Southeast Asia, South Asia and Africa. Green (unroasted) coffee is one of the most traded agricultural commodities in the world. Coffee is slightly acidic (pH 5. 0–5. 1) and can have a stimulating effect on humans because of its caffeine content. Commercial coffee is grown in an area between the Tropics of Cancer and Capricorn affectionately known as the â€Å"bean belt†. In order for the coffee plant to thrive, it needs moderate sunshine and rain, porous soil and constant temperatures between 65 and 75? F. Before the coffee bean can be used to make coffee, it has to be roasted. The roasting process changes the color of the green coffee beans. First they turn yellow and then brown. The longer they roast the darker they become. The strongest roasts result in black beans. At the same time, the heat causes changes in the taste and smell of the beans. Aromatic oils are released that bring out the flavor of coffee. In the nineteenth century, people roasted their coffee at home on their stoves or over open fires. Nowadays, the commercial coffee roasters use enormous ovens to roast the coffee. Temperature and time are carefully controlled, sometimes by computers, because just a few seconds can dramatically change the final flavor of the coffee. The roasting can be done in just a minute. In general, a light roast gives a mild taste, a medium roast produces a well–rounded, rich flavor and aroma and a high roast gives a strong, distinctive flavor. Coffee is one of the most consumed drinks after water. Coffee is one of the most traded commodities in the world after oil. Over 1400 million cups of coffee are drunk around the world each day. The majority of coffee is consumed at breakfast. Coffee berries, which contain the coffee seeds, are produced by several species of small evergreen bush of the genus Coffea. The two most commonly grown are also the most highly regarded Coffea arabica, and the â€Å"robusta† form of the hardier Coffea canephora. The latter is resistant to the devastating coffee leaf rust (Hemileia vastatrix). Once ripe, coffee berries are picked, processed, and dried. The seeds are then roasted to varying degrees, depending on the desired flavor, before being ground and brewed to create coffee. Coffee can be prepared and presented in a variety of ways. An important export commodity, coffee was the top agricultural export for twelve countries in 2004, and it was the world’s seventh-largest legal agricultural export by value in 2005. Some controversy is associated with coffee cultivation and its impact on the environment. Consequently, organic coffee is an expanding market. The top 10 coffee-producing countries are: Brazil, Ethiopia, Colombia, India, Indonesia, Guatemala , Vietnam, Cote d’Ivoire, Mexico and Uganda. The emotional and physical benefits of coffee are numerous. Not only does coffee taste good, it can stimulate, relax and refresh the body. Coffee stimulates the senses through its caffeine content which stimulates metabolism and supports mental alertness and concentration. The body absorbs it within 30 minutes, and its positive effects may last 2-5 hours. Coffee relaxes the body because it hydrates it. Because water is the main ingredient in a cup of coffee, it helps the body work towards its daily water needs and is practically free of calories. Coffee also refreshes the body with its wealth of polyphenols. Polyphenols are nutrients that help maintain the body in good health over time. They are also found in green tea, fruits and cocoa. B. Brief History of Coffee The history of coffee goes at least as far back as the thirteenth century. The story of Kaldi, the 9th-century Ethiopian goat herder who discovered coffee while searching for his goats, did not appear in writing until 1671 and is probably apocryphal. From Ethiopia, coffee was said to have spread to Egypt and Yemen. The earliest credible evidence of either coffee drinking or knowledge of the coffee tree appears in the middle of the fifteenth century, in the Sufi monasteries of Yemen. By the 16th century, it had reached the rest of the Middle East, Persia, Turkey, and Northern Africa. Coffee then spread to Balkans, Italy, and to the rest of Europe, to Indonesia, Asia and then to America. Wild coffee’s energizing effect was likely first discovered in the northeast region of Ethiopia. Coffee cultivation first took place in southern Arabia; the earliest credible evidence of coffee-drinking appears in the middle of the 15th century in the Sufi shrines of Yemen. In East Africa and Yemen, coffee was used in native religious ceremonies that were in competition with the Christian Church. As a result, the Ethiopian Church banned its secular consumption until the reign of Emperor Menelik II of Ethiopia. The beverage was also banned in Ottoman Turkey during the 17th century for political reasons and was associated with rebellious political activities in Europe In the Philippines, coffee has a history as rich as its flavor,† says the National Coffee Development Board (NCDB), whose main objective is to develop and promote the Philippine coffee industry through technical assistance and credit programs for coffee farms and through marketing and promotions of coffee for domestic and export markets. History records show that the first coffee tree was introduced in Lipa, Batangas in 1740 by a Spanish Franciscan monk. From there, coffee growing spread to other parts of Batangas like Ibaan, Lemery, San Jose, Taal, and Tanauan. Batangas owed much of its wealth to the coffee plantations in these areas and Lipa eventually became the coffee capital of the Philippines. â€Å"By the 1860s, Batangas was exporting coffee to America through San Francisco,† the NCDB- records. â€Å"When the Suez Canal was opened, a new market started in Europe as well. Seeing the success of the Batangenos, Cavite followed suit by growing the first coffee seedlings in 1876 in Amadeo. In spite of this, Lipa still reigned as the center for coffee production in the Philippines and Batangas barako was commanding five times the price of other Asian coffee beans. † In 1880, the Philippines was the fourth largest exporter of coffee beans, and. when the coffee rust hit Brazil, Africa and Java (Indonesia), it became the only source of coffee beans around the world. The coffee rust disease almost wiped it out during the last quarter of the 19th century. Coffee registered a total production of 123, 934 metric tons valued at P6818, 18 million in 1995. Today, however, the Philippines produces only . 012% of the world’s coffee supply. Efforts are being undertaken to revive the industry however, with the majority of coffee produced in the mountain areas of Batangas, Bukidnon, Benguet, Cavite, Kalinga, Apayao, Davao, and Claveria.

An Act of Kindness in Langston Hughes’ Short Story, Thank You MaAm

An Act of Kindness in Langston Hughes’ Short Story, Thank You Ma'Am Storyteller Aesop once quipped, â€Å"Any act of kindness, no matter how small, is never wasted.† This truth is illuminated in Langston Hughes’ short story, â€Å"Thank You Ma’am,† when a woman helps a boy from the wrong side of the tracks get back on the right path, even though he has wronged her. The woman’s merciful yet firm stance enlightens the mischievous boy about the error of his ways. Ultimately, a little generosity and kindness will go a long way. As the story begins to take shape, Roger is a misguided young man, as yet untouched by the woman’s kindness. He fails in his attempt to steal a purse from Mrs. Luella Bates Washington Jones, and is already paying the price. Says the author, â€Å"The large woman simply turned around and kicked him right square in his blue-jeaned sitter. Then she reached down, picked the boy up by his shirt front, and shook him until his teeth rattled† (Hughes 1). Evidently, Mrs. Jones is taking matters into her own hands to discipline the wayward boy, rather than leaving it up to the police. She punishes him for his wrongdoing with the sole intent of discouraging him from making similar mistakes in the future. In this way, it is her concern for his welfare and future that makes her take such stern action. Another instance of Mrs. Jones compassionate, nearly maternal, attitude towards Roger plays out when she confronts him verbally. She remarks, â€Å"You ought to be my son. I would teach you right from wrong. Least I can do right now is to wash your face. Are you hungry?† (Hughes 2). Whereas most people would resent their attackers, Mrs. Jones wanted to care for Roger and even take him under her wing. It is a telling fact indeed that her priority was to tend to the boy, not report him to the authorities. Conclusively, Mrs. Jones exhibited tremendous generosity toward Roger, and it has made all the difference. Later, Mrs. Jones continues her motherly role towards Roger, even softening up a bit. She â€Å"did not ask the boy anything about where he lived, or his folks, or anything else that would embarrass him. Instead, as they ate, she told him about her job† (Hughes 4). Noticeably, Mrs. Jones was considerate of the boy by speaking to him in a friendly manner, discussing a carefree topic with him to ease his mind and establish a caring relationship with him, as though he were her son. In another example of her hospitality towards Roger, she says, â€Å"Now here, take this ten dollars and buy yourself some blue suede shoes†¦ The boy wanted to say something other than ‘Thank you, ma’am’†¦but although his lips moved, he couldn’t† (Hughes 4). Astoundingly, Mrs. Jones gave the boy the money he had tried to steal from her in the first place—along with a valuable lesson. As for Roger, he was clearly moved by her charity and dumbstruck to s ee that anyone could be so forgiving; he had obviously learned his lesson. All in all, Mrs. Jones showed great mercy towards Roger and was rewarded with the satisfaction of knowing that she had positively impacted his life. As Aesop brilliantly remarked, â€Å"Any act of kindness, no matter how small, is never wasted.† Langston Hughes shines the light on this reality in his short story, â€Å"Thank You Ma’am.† Roger is surprised to receive compassion and mercy from a woman he had wronged. He comes to see the error in his ways thanks to Mrs. Jones’ profoundly caring nature towards him. Conclusively, even a little kindness and hospitality can change a person’s life.

Incentive Program for Retention of Employees Research Proposal

Incentive Program for Retention of Employees - Research Proposal Example Replacing a staff worker is apparently costly; on top of that, a company’s reputation is also threatened. As it is, nobody feels self-assured when dealing with a business firm that is incapable of keeping their employees intact. It implies volatility, mediocre management and lack of effectual planning. Notwithstanding the reasons why a worker leaves his/her job, more often than not the employee departs with a sour taste in their mouth. Such reaction and sensitivity are taken with them – together with the skills they learned and accumulated and these sentiments are frequently repeated to future employers and within their personal network. Evidently, losing knowledgeable and competent individuals can smash up a company’s reputation for years to come. Finally, continuous high turnover generates strife and psychological instability within a workforce, for one, positions made vacant create bigger workloads for other staff workers, workloads which are usually outside o f their position profiles or job descriptions. This sense of shakiness and aggravation can trigger work log jams which correspondingly slow down productivity. More importantly, workers’ lack of faith in an organization increases when they see their co-workers depart and such will definitely influence productivity work levels in implausibly depressing ways (Lake, 2000, pp. 65-72; Smith, 2000, p. 22). There is a considerable economic effect when an organization loses any of its vital workers, especially with the knowledge that is lost with the employee’s departure. It will become notably more important in the years ahead to be aware of the commitment of individuals to an organization, as well as the organization’s need to produce an environment where one would be willing to stay. In essence, it is imperative for organizations to either create an intellectual capital environment where the diffusion of knowledge come about right through the system or keep on losing significant individual knowledge that has been built up during the length of service.

Improving Transactional Processing in AIS Research Paper

Improving Transactional Processing in AIS - Research Paper Example Purposes of Compliance Checks/Checking Systems a) Enforcement: to enforce company administrative policies, criminal statutes or both. b) Educational: to warn, educate and identify processes, departments or employees that are not meeting required standards. Implementing Compliance Checks/Checking Systems Employees, departments and various are made aware that compliance checks will be conducted at different times annually. They are also informed about potential penalties for lagging behind in the uplifting and maintenance of accounting regulations, standards and requirements (Williams & Spaul, 2011). If employees and personnel keep flaunting or falling short of accounting standards, the company can issue citations either to departments or specific people. These citations stipulate actions that may be taken to address such matters and how they will be addressed so that normal operations are maintained. Importance of Compliance Checking Systems In many companies, maintaining relevant acc ounting standards is a huge challenge. Employees and company officials may find it easier to come up with compliance checks than to maintain them. Compliance checking systems ensure that all relevant and appropriate standards are maintained as is necessary. Compliance checking systems may be the most effective and efficient method for enforcing rules, regulations and other stipulations concerning or relating to accounting standards. Recent studies have shown that compliance checking systems are effective. Two studies found that following the implementation of compliance checking systems, operations became more efficient and effective and employees found it so much easier to meet set targets without having to struggle (Bagranoff, 2008). In one company, for example, operational efficiency increased from 10% to 28% from 28% to 10% following the introduction and implementation of compliance checking systems. In another company, there was an immediate increase in the levels of compliance (12% to 29%). In addition to this, a national survey revealed that 66% of companies approve of compliance checking systems and policies (Williams & Spaul, 2011). Compliance checking systems provide a way through which employees and companies can "police" themselves. This is in addition to providing a source of motivation, participation and support that can greatly enhance overall accounting operations. Considerations for Implementation If compliance checks are not implemented well, they may be legally challenged by employees, suppliers and vendors who can claim unlawful entrapment. Successful compliance checking systems steer clear of tactics that may be viewed as "entrapment." (Gelinas, 2010). Apart from this, compliance checks and checking systems should be carried out, implemented and reviewed regularly in order to prevent laxity and a drop in standards. Companies that carry out checks at least twice a year report an average efficiency and compliance rate of 60%, which is good f or business and efficiency. b) Cash Disbursements Systems Objectives of Compliance Checking Systems include the following: a) Maintaining security of all cash held and received on a company’s premises. b) Banking all cash that are received intact every day c)

E-business models Essay Example | Topics and Well Written Essays - 3500 words

E-business models - Essay Example HTML code is the underpinning of every button that one clicks, every link one sees, how every link works, how every link leads to other pages, and how graphics and text are displayed on a page. Using a complex structure based upon how a page is organized and read, HTML code basically has several different elements which make it a valuable and widely-read and widely-accessible computer language, even for people who are not advanced coders by any means. HTML helps one distinguish where the header of a page is, where the footer of a page is, and other elements such as where paragraphs, graphics, and any buttons should be put on the page. Any kind of features that would be displayed on a website’s pages must be written into the HTML code, otherwise they won’t show up on the pages themselves. HTML code, therefore, is the bread and butter with which the Internet is composed. For, if we didn’t have HTML, there would be no ways to code in and allow for certain new elemen ts to be present on the web pages. Now, what if certain things had to be added onto the web page that had never been added before? In this case, we would have to build in some type of elements into the code that would allow for new features to be added onto the web pages. ... E-Payment ? -Online Credit Card Hosts Online credit card hosts basically take credit card numbers for clients or customers that are utilizing their services. â€Å"In general there is no obligation on hosts to take formal identification of their subscribers. Where the host charges for Internet access, it is probable that credit card details will have been taken and checked† (Reed, 2004, pp. 142). Basically, online credit card hosts have to have a number of detailed security checks that ensure that the people who are accessing these hosts are legitimate individuals and not people who have some type of skullduggery up their sleeves. Identity thieves will stop at nothing in order to fleece people of their hard-earned money, and, in short—separate them from it, ultimately. So, what online credit card hosts have to do is ensure that there are multiple security checks and code words entered—in some cases—in order to verify the identity of the person who is tryi ng to access the account. Of course, it only makes sense that online credit card hosts with more prestige probably have access to more online resources in order to make their systems safer. Therefore, the highest-quality card will probably offer the best protection, without a doubt. - Debit Card Consumer Protection ? Debit card consumer protection—in the past—has not been very good, but it is slowly improving. â€Å"In spite of the fact that there are difficulties involved in the use of debit cards, it is heartening to note that two big institutions in the USA have voluntarily extended some amount of credit card protection to [debit card owners]† (Gurusamy, 2009, pp. 58). In fact, debit card fraud is prosecuted more harshly even than credit card debt that is accrued fraudulently. This

Information Politics Essay Example | Topics and Well Written Essays - 250 words

Information Politics - Essay Example It is not to say that other situations are more important than the others, rather the executor of the informational politics such as the speakers or the representors of the information could play a major role to skew the direction of the information in either way. I have got to witness more attention being given to equipment and machines that military have to their disposal over and above the people who use the equipment and suffer consequences and loss of wars. For instance, the war veterans, victims and their families are accorded least of attention despite the emotional turmoil and suffering that they undergo in their course of action and service. Instead, they are neglected and given least of attention which is not a good reverence and show to the people who get to push the nation’s military agenda in other countries and places (Ward, 2014). In brief, politics of information may hinder the organisation and society by extension from realizing and appreciating the things that truly matter in their simplest and most ordinary

The family a place of instability Essay Example | Topics and Well Written Essays - 1250 words

The family a place of instability - Essay Example   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   A functionalist approach to the family sees this group of people as necessary to meet the wider needs of society, functioning to create a stable and harmonious climate that enables the wider community to function effectively and efficiently. In this way, the family is considered also a haven for its members, as the positive influences this institution has on its members is able to extend outward to the external society. 20th century interactionist theory, which seeks to investigate family relations at a micro-level, echoes this focus on the family unit’s ability to protect and buffer its members form external social sphere.   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   Parsons describes the benefits of the family as being the socialisation of children into social norms and community values; and for the stabilisation of adult psyches that hold positions of power in Western society. The family’s stabilising influence, according to Parson’s, is due t o the division of labour within the family that enables there to be a primary wage-earner and a social sphere primary home-maker that function to reduce conflict and competition that may span into wider society. Hence, the activities and purpose of each family member serves to support and motivate the activities and purpose of other family members. Parson maintained that the changes to family structure in modern times have served as an advantage to the family.... Macionis and Plummer (2002) define a family as a social institution that can be found to exist in all societies. The function of the institution being to unite people into a cooperative group, to enable survival and raising of children, socialization of children and a regulation of the sexual activity of the people within the group. The family unit being a social group of two or more people who may be related through blood or marriage, or through adoption or by virtue of cohabitation or family by choice, and so share in the economic and social responsibilities (Macionis & Plummer, 2002).A functionalist approach to the family sees this group of people as necessary to meet the wider needs of society, functioning to create a stable and harmonious climate that enables the wider community to function effectively and efficiently (). In this way, the family is considered also a haven for its members, as the positive influences this institution has on its members is able to extend outward to the external society. 20th century interactionist theory, which seeks to investigate family relations at a micro-level, echoes this focus on the family unit's ability to protect and buffer its members form external social sphere.Parsons ( ) describes the benefits of the family as being the socialisation of children into social norms and community values; and for the stabilisation of adult psyches that hold positions of power in Western society (). The family's stabilising influence, according to Parson's, is due to the division of labour within the family that enables there to be a primary wage-earner and a primary home-maker that function to

Digital Marketing Essay Example | Topics and Well Written Essays - 2000 words - 2

Digital Marketing - Essay Example Digital marketing strategy for GAME which is a UK based gaming retail organization which commenced its operations under the ownership of The Game Group Plc. in 1991. By briefly evaluating the current digital marketing activities of the firm, the content of this report is guided through the identification of limitations in the organization’s current digital marketing policies so as to generate an examination on how the firm can improve its strategy for fulfilling organizational objectives. Furthermore, the report also draws the establishment of an effective and successful digital marketing strategy by focusing on setting SMART objectives. According to Richman (2011), the establishment of precise and well-defined organizational objectives is important for acknowledging and taking into account what the firm hopes to achieve by the implementation of a specific strategy. Thus, the setting of objectives must fulfill the criterion that has been set by SMART objectives such that the aims should be â€Å"†¦Specific, Measurable, Agreed Upon, Realistic and Time/Cost limited† (Richman 2011, p. 65). With regard to the prior assessment which was conducted in relation with GAME’S current digital marketing strategy, the conclusions of the report were able to establish that the organization’s website is marked and characterized by certain limitations and weaknesses that must be addressed effectively and immediately as a part of the enhancement and improvement measures in GAME’s present digital marketing policy. Most importantly, the conclusions of the report were able to outline that while the organization’s website provides potential visitors with an extensive amount of information on the homepage, there are several weaknesses in website functionality and features which may be preventing visitors from fully accessing online material and benefitting from the availability of the medium. From a concise perspective, it can be identified that problems in GAME’S

International business and International Trade Coursework

International business and International Trade - Coursework Example The competition is increased globally since companies look for the best suppliers offering high quality at low prices, search for international human talents and acquire the best possible know-how in order to satisfy better their customers' needs. As a result of the above mentioned the cooperation of countries is expanded. The countries understood that may gain reciprocal advantages, they can react to problems better when they work together with other countries rather than trying to solve the problems alone. Lastly, the countries with globalization main deal with issues e.g. environmental issues that are not in their territory. 2. After summarizing the positive and negative aspects of offshoring, state whether you support or are against offshoring and why. Include any experiences you or someone you know has had in which offshoring is affected. "improvements in technology will have as a result the need for fewer employees to accomplish the same task/work, particularly for the less ski lled jobs that are easiest to offshore". (Hackos, 2004). The technology improvements will help companies to reduce their costs and thus reduce prices or invest the saved money in Research and Development. As a result, companies will grow and therefore will raise their employment rate and at the same time, they will increase highly paid positions in their countries. Another positive aspect of offshoring is that the poverty level in poor countries has been decreased. This allowed them to decrease their unemployment rate and consequently, people have more income to dispose of thus imports from rich countries have been increased i.e. the decrease of the poverty level in poor countries is beneficial both for the poor and the rich countries. The negative aspects are the following: the product prices are not reduced although the production costs are diminished. Jobs are replaced and working conditions are deteriorated. Jobs in poor countries are low paid. When a country asks for more then the Multinational Companies move to somewhere else, somewhere cheaper. Countries that have benefited from offshoring are China and India whereas the rest of the other underdeveloped countries remain in poverty. According to Joseph Stiglitz, during the last yeast of the last century, the number of people living in poverty conditions has increased by 100 million.(Daniels, Radebaugh & Sullivan, 2007) A personal experience that I have is a person I know in Greece. He had been working for the local cotton industry which was blooming in the country fifteen years ago producing excellent cotton.  

Jet blue case study Essay Example for Free

Jet blue case study Essay The United States airline industry includes roughly 600 companies with combined annual revenue of approximately 170 billion dollars (bts.gov). The major companies include American, Delta, and United Continental (bts.gov). There are air operations of express delivery companies such as FedEx and UPS. This industry is highly concentrated with the 10 largest companies accounting for more than 75 percent of industry revenue (bts.gov). The global airline industry generates about $500 billion annually (tbs.gov). The major international companies include Air China, Deutsche Lufthansa, Air France-KLM, Japan Airlines, and British Airways (bts. gov). Discussion Questions 1. Discuss the trends in the U.S. airline industry and how these trends might impact a company’s strategy. Trends in this industry are numerous. This discussion will include the price of jet fuel, on-time performance, security, and cheaper substitutes. Oil price volatility is the leading player in airline strategy (jetblue.com). Fuel is probably the most significant element in an airline’s base cost (jetblue.com). The new fuel price average for the year 2012 is around 129.7 dollars per barrel (jetblue.com). The impact of this year’s fuel bill for the global airline industry is upwards of 32 billion dollars (jetblue.com). The causes for delays and cancellations of flights are reported monthly to The Bureau of transportation Statistics (bts.gov). On time performance has many factors; a few of these factors are air carrier delays, late arriving aircrafts, security delays, extreme weather, and equipment (bts.gov). Air carrier delays are within the airline’s control. This area includes maintenance/crew problems, aircraft cleaning, baggage loading, fueling, and such (bts.gov). A late arriving previous flight Read Full Essay View as multi-pages

Money Saving Tips for College Students Essay Example for Free

Money Saving Tips for College Students Essay As for any college student the usual expenses of; school, personal life, food, entertainment, and leisure activities is enough to make you broke or for most of us, in debt. It is Thursday night and the weekend is here but your wallet is full of bank receipts and there is not any cash to been found. Your friend just told you the agenda for the night which involves; dinner, pre-game, party, and then night club. Chances are your staying in for the night unless you have a hidden supply of cash under your bed. This type of scenario is all too common for most college students, which is why I am going to explain in detail how to save and manage your money more effectively. With becoming better educated on how to manage your money properly you will be shocked at the amount of cash you can save. The following tips will help you to save money in the following areas of your college expenses; money management, organization of money, personal life, decision making, jobs, entertainment, leisure activities, food, dating, tuition, and books. Learning how to manage your money and having the proper knowledge on which banks to use with your money is an important part on saving your money. The following bullets will explain in detail on how to effectively manage your money: 1) Track your expenses – By tracking your expenses for 2 weeks to a month will allow you to have a better understanding where your money is going. Are red bulls at the 7-11 and a cappuccino at Starbucks 4 times a week actually needed? You will tend to realize the amount of money wasted on small items that are not necessary. Just by tracking your expenses you will begin to manage your money more effectively. To keep better and more organized track of your money, using a notebook or quicken are great tools to being better organized. Having good records prevents you from spending what you do not have and from over drafting your account. 2) Budget your money – The best way to manage your money over a period of time is to create a budget. Take the time to sit down and look at your incomes and expenses. Examples of income are scholarships, paycheck if working, loans, money saved throughout summer and money from your family. Examples of expenses are books, food, rent, bills, tuition, and entertainment. Create a list of your incomes and expenses, and then decide a way to budget your money from either week to week or month to month. It is important to pace yourself when putting yourself on a budget. If you spend all of your money in the beginning of the month, you will be stuck eating leftovers from the cafeteria for the last week. In addition, it is important to provide yourself with money for leisure and entertainment. You are a college student, it is refreshing to buy yourself something new or have a good time every once and a while. Putting your money on a budget will help you to manage your money very effectively. Remember, you don’t always have to spend the amount you budget yourself. Also, planning ahead is essential when you are properly managing your money. If you know that soon you will be going on a vacation, paying your car insurance, or just an expensive weekend; placing aside $50 a week is more reasonable than coming up with $400 at once. 3) Choosing a bank – Join a credit union. Credit unions are set up as non-profit so they do not charge those high interest rates and hidden fees as, for example, a Bank of America would. Also, look into online banking, this makes for a fast easy to use way of banking. ) Credit Cards – The most helpful tip that I can give to a college student would be to stay away from credit cards. Do not fall into the traps of free giveaway sign up booths, those guys trying to sign you up are only trying to take your money. The reality is that credit card companies see college students as suckers. That is why credit companies swarm campuses and make getting a credit card so easy. These credit companies also charge a high interest rate on these cards. The average interest rate is 18%; this means you will have to pay back an additional 18% on whatever you may purchase. The higher the interest rate, the harder it will be to pay off your bill. It is like a chain reaction that will just continue to bury you in debt. As you can only afford to pay off the minimum, the interest continues to gain as the bill continues to rise. To avoid this, it is important to avoid the temptations that come with having a credit card and to also try to make more than the minimum monthly payments. Although, having a credit card for emergency situations and to build up your credit for the future can be very beneficial. However, for college students reaching for that Visa can be a very hard habit to break. In addition, credit companies will give you a credit line well higher than what you may need. They may set you at a $5,000 credit limit, when you may only be able to afford $1,000. Just call the credit company and tell them the price you would like your credit line set to. With having a credit card it does not mean you can buy whatever you want. It is important to be realistic and to understand what you can and cannot afford. Most expenses tend to occur in the beginning of the school year. To plan accordingly for this, saving money while working your summer job would help to cut the cost of initial expenses. When coming back to school, books and various items for your apartment/dorm are going to be quite costly. To cut cost on buying books, it is often cheaper to buy books offline or off a friend. Buying books online can be easy and up to half the price that it would be in the bookstore. One downside to buying books online is the amount of time it can take for shipping, so be sure to place your order as early as possible. You may also have some friends who have had the same classes before you, buying a book off a friend who is not going to use it anymore can save you a good amount of money. With having the power of the credit card, it is important to keep a focus on what is important. You want to keep your expenses to either academic or personal essentials. It might seem as if the new PS3 is just the item to place on your credit card, but I can assure you it is not. If this may seem as an essential to you then place aside money each week to save and buy that PS3 with cash. When purchasing anything remember cash is king. For most college students; the pressures of going out on the weekend, taking a girl out to dinner, having the latest technology, and still trying to save money can be quite the challenge. Now remember, you’re in college and on your own now, you don’t have your mother yelling at you to brush your teeth before bed or to clean your room. This is an opportunity for you to begin working on your self-discipline. Having your life in order and maintaining a clear head are two things that college students tend to lose sight of. Making the right decisions when it comes to your personal health and responsibilities is an important part of self-discipline. Within this section of personal life I will relate how staying active, eating healthy, nd enjoying your social life can help you to better manage your money. Everyone is in college to better their future and to get prepared for the real-world, but just as any college student, you want to make the best out of your time here. 1)Staying focused and active – Living in dormitory or even in a house with eight roommates, you become very susceptible to catching different illnesses. By staying active and working out or excising several times throughout the week, your immune system will become stronger and fight off most illnesses. Staying in good shape also helps with increasing self-confidence, energy throughout the day, and keeping your mind active and positively focused. In college it is easier to gain the weight than it is to lose if you fall into the outside pressures of drinking, eating fast food, and sleeping all day. With keeping the self-discipline of staying focused and active it helps to keep a clear head which in return will help you to decide what expenses are important and what is a waste of your money. 2)Healthy diet To stay fit and keep your body in good shape, your diet is just as important as your workout. By going to the grocery store once a week and purchasing vegetables, fruits, meats, beverages, and carbohydrates can help you to save close to an additional $50-$100 a week. Not only is cheaper to purchase food at the grocery store but it is much healthier than ordering out or eating fast food. To cut the cost on buying groceries, divide the cost by you and your roommates, buy and share the food. In addition, you will receive more for your money when you purchase weekly groceries. To get the best prices for quality products, look through the newspaper ads for each supermarket and plan out where you can save the most money. Cut back on buying junk food, it is often expensive and is not healthy. If you do decide to eat out, college towns often have restaurants where you order and serve yourself, this cuts on the cost of leaving a tip. The only problem that some college students might have is that they do not know how to shop at the grocery store or how to cook the food. This is where it might be helpful to make a phone call home and get some instructions from your mother. For those that can cook and shop at the grocery store, this is a great way to get more for your money as well as maintain a healthy diet. )Social life – This is often times confused for the reason as to why you are in college. While it may be easy to fall into the trap of going out every weekend and living the party life it is essential to keep focus as to why you are in college. You are here to get an education and better yourself, not to blow all your money on partying and fail out. This is where the significance of self-discip line and managing your money properly should take first priority. Everyone likes to have a good time and enjoy themselves, it is important to keep things in moderation. Learn to limit your vices or â€Å"stress-relievers† (as some college students say) such as, beer, cigarettes, and etc†¦ These vices can be expensive and costly to your health as well. By keeping to your budget and using the allotted amount you give yourself a weekend you can enjoy yourself and still save money. Here are a couple tips on how to keep the expenses of your weekend nights to a minimum; †¢Have a meal before you leave to go out. Leaving the house/dorm hungry can cost you a lot of money that you may not have. †¢Leave your debit card and wallet home. Only bring the money you can afford for the night and your id. This will help to fight the temptations of buying unnecessary items, especially if you are under the influence. †¢If you have friends that have an unlimited bank account and spend lots of cash, try to avoid them and hang with friends that relate to your financial status. You don’t need to spend a lot of money to enjoy yourself in college. The following is a list of inexpensive activities and entertainment for any guy or girl student who is looking to save money and enjoy their social life as well; †¢Newspapers offer listings of inexpensive or free events that are going to take place in your city/town †¢ Going to matinee movies School events, such as sporting events or clubs †¢Spend a day at the local park, go for a walk or fly a kite †¢Bicycle rides with a friend †¢Spending the afternoon baking and relaxing †¢Grab a couple friends and play sports at the school gym †¢Coffee shops often have free local bands play at night †¢Afternoon flea market †¢Depending on the season, apple or pumpkin picking for Halloween, Christmas shopping, Easter decorating or designing eggs, etc†¦ †¢Art gallery Student newspapers often give listings of free events or activities that are taking place around campus †¢Play video games with friends, create tournaments and play for bragging rights †¢Get involved in intramural sports †¢Ladies usually get into clubs for free and get drink specials †¢Go to bars with no cover charge and that have drink specials Throughout college you are going to meet a number of different people, some you will like more than others, and for those you do, you may find yourself taking him or her out on a date. Now for most people, saving money and dating are two notions that don’t connect. For most, on a first date you try to impress and give off the perception that you are not broke or even worse, cheap. To the disbelief of many, dating does not have to be expensive to be impressive, entertaining and unforgettable. Remember, you are trying to stick to a budget and with all other expenses it is challenging enough. The following bullets will explain how to have fun on a date without spending all your cash. †¢Mother Nature – It is all around us everywhere we go, natural scenery is different at every campus and usually the beauty goes unnoticed. A great idea for when the weather is nice is to take him or her down to Narrangansset or Newport and go for a walk on the beach. Take a walk around city blocks and stop somewhere there is nice view overlooking the city. Take time to find these spots at which ever campus you are, this can be extremely cheap and give quality time to build a better relationship. †¢Picnic A picnic in the local park is always a great idea. Bring sandwiches and beverages, it shows that you took the time to actually prepare something. This costs minimal as to what you spend at a restaurant and can be taken almost anywhere. Depending on the mood you are trying to create, you can make a picnic either casual or romantic by adding a few extra accessories. †¢Sporting events – If you get so lucky to find a woman who is interested in sports, this is a great opportunity to either play a sport together or to watch a sporting event at your school. This also allows you to spend quality time with one another as well as have a good time while saving your money. †¢Experience culture and history – In this city there a number of historical buildings, museums, art galleries, cultural centers and landmarks that are either very cheap or free. Often times, there are exhibits that are off campus that have reduced or free admission for college students. This is good for a date on a more intellectual level and gives time to get to know each other as well as the area you are in. †¢Dinner at home – For those of you who are culinary skilled, this is a great opportunity to impress your date and to save the cost of going out to eat. To make the date more interesting, cook the meal together and combine ideas. After the meal, this is a chance to hang out and watch a movie or play a game. This is a great date idea to impress and really have a good time. Miniature golf/go karts – This makes for a great afternoon date and adds a little excitement. Racing each other and fooling around on the race track provides a fun time for one another. In miniature golf, a friendly competition allows to make things more exciting and to fool around. †¢University events – In the school paper, there are listings of events that are taking place for the following week. Usually events are free or reduced admission, which includes concerts, art exhibits, guest speakers, and plays. This can make for a quality date as well as save you money. †¢Coffee houses – Stop at a local coffee shop to relax and have conversation. Coffee is much cheaper than a meal at a restaurant and provides the relaxed atmosphere to get to know each other better. Also, order a dessert and splitting it provides for a romantic experience. Making Money I’ve saved the best for last. If you can master even one of these, you’ll have a head-start on your friends. Master all four, and you’ll be on the road to wealth. No kidding. †¢Spend less than you earn. Don’t earn much? Then don’t spend much. If your spending and income are roughly even, you have two choices: earn more or spend less. When I was in college, I worked as many as four jobs at once. This gave me a lot of spending cash. (Unfortunately, I didn’t do a good job with the spend less part of the equation. ) †¢Be an outstanding employee. Good work habits can pay enormous dividends, leading to recommendations and contacts that you can use after you’re out of school. Several of my classmates turned work-study jobs into launching pads for future careers. †¢Start your own business. Can you install a hard drive? Can you strip a computer of spyware? Can you perform minor car repairs? Do you have a pickup truck you could use to haul furniture? Are you a passable guitar player? Charge cheap rates and exceed expectations. Word will spread. When you’ve built up a customer base, you can raise your rates a little. This is an awesome way to make money. Learn to invest. Find a discount broker and begin making regular investments. Sharebuilder is a great choice for college students. It costs only $4 to make a scheduled stock purchase, and you can invest any amount of money, even $20. Don’t obsess over the details yet. You can worry about high returns and low fees later. Right now the most important thing is to develop the investment habit. (Ad: Buy Stocks for $4 at ShareBuilder. Ten years from now, you’ll thank yourself. If you can find a way to invest $1000 a year for the next ten years, you can set yourself up for life. Organization and Planning Save your receipts. Put them in a shoebox under your bed if you must, but hold onto them. You’ll need to be able to compare them with statements at the end of the month. And some you’ll need to keep for several years. Guard your vital stats. Don’t give out your social security number or your credit card info except to known and trusted sources. Pay your bills on time. Basic advice, but it’s surprising how many people lose track of things. If you pay your bills as they arrive, you won’t have to worry about forgetting them. Tuition Expenses †¢Try looking for scholarships. You may think that youre no longer eligible for scholarships since youre a college student, but this isnt true. Your school or other foundations may offer scholarship programs that can save you loads of money on college tuition. For further information you may want to try www. findaid. org or www. college-scholarships. com. †¢Shop around for student loans. Just like choosing a credit card company, you should try going to different banks to see what types of interest rates are available. You may want to choose the type of loan that begins charging you interest after youre finished with collegenot the type of loan that charges you interest while youre in school. Other Expenses †¢Shop around for a reasonable cell phone plan. Try to find a plan that works best for the type of calls you make the most. Do you call your family or friends most often? Do you need a long distance plan? Do you text message often? †¢Try filling your prescriptions at your schools health center. Sometimes campus health centers will fill your prescriptions for a fraction of the cost of a regular pharmacy. See a doctor on campus. If you feel sick, you may want to consider seeing a doctor or a nurse practitioner on campus. These services are often free. †¢Bike, walk or take the bus to school. These alternatives may help you save money on gas and alleviate some of the stress you may experience trying to park on campus. †¢Go to the on-campus gym. Access to this gym equipment is usu ally free. If you want to take group classes, however, be prepared to pay a fee. http://www. getrichslowly. org/blog/2006/08/30/27-money-tips-for-college-students/

Principles of Australian Taxation Law

Principles of Australian Taxation Law Sita  Samtani Introduction This paper will critically discuss the proposals made by the Organisation for Economic Co-operation and Development (OECD) for a mandatory disclosure regime in Australia. In May 2016, the Australian Government sought input into the framing of the recommendations made by the OECD, in its Discussion Paper.[1] Mandatory disclosure rules are examined in the OECDs Final Report of the Base Erosion and Profit Shifting (BEPS) project.[2] Primarily, these rules seek to combat aggressive tax arrangements, which pose a threat to revenue authorities worldwide. This paper will analyse the purpose and framing of these rules, their advantages and disadvantages and whom and what they should target, having reference to the Discussion Paper and other valuable sources. Additionally, there will be a critical analysis as to whether a mandatory disclosure regime would be an effective addition to Australian taxation legislation and how it may impact solicitors that advise on revenue law. Background Mandatory disclosure rules should be framed having regard to the integrity measures found in current legislation. A key point of distinction is discerning between lawful tax planning activity and unlawful tax evasion. Tax avoidance, which is the focal point of the mandatory disclosure rules, lies between the two polarities. It involves entering into arrangements that exploit loopholes in the legislation.[3] Under Australian taxation law, there are a number of anti-avoidance measures already in place. These include specific anti-avoidance rules (SAARs), general anti-avoidance rules (GAARs) and a promoter penalty regime. There are many types of SAARs that target specific tax avoidance activities, for example, the Personal Service Income (PSI) rules and transfer pricing. On the other hand, GAARs (Part IVA of the Income Tax Assessment Act 1936 (Cth)) act as safety net or fall back provisions. Justice Pagone highlighted the fact that GAARs occupy a special role in tax law because their ro le is to underpin the effectiveness of the primary operative provisions when those primary provisions fail to achieve their purpose.[4] Additionally, the promoter penalty regime in Divisions 290 and 298B of Schedule 1 to the Tax Administration Act 1953 (Cth) seek to force promoters to disclose potential tax exploitation schemes. The promoter penalty regime bears resemblance to what a mandatory disclosure regime might achieve. Therefore, a key priority will be ensuring that a new regime does not unnecessarily overlap with existing disclosure rules.[5] It is vital to avoid duplication of and inconsistency with other legislation, as well as excess compliance costs on the vast majority of taxpayers who voluntarily comply with their tax obligations.[6] This regime must also be framed not to infringe on Australian legal rights such as confidentiality, legal professional privilege (LPP) and the privilege against self-incrimination.[7] It is essential that such legislation be shaped in a way that balances policy considerations, the integrity of revenue authorities and fundamental rights. Definition of a Mandatory Disclosure Regime A mandatory disclosure regime is a mechanism that requires taxpayers to disclose upfront to the tax administration system of the use of tax avoidance schemes with certain features or hallmarks.[8] According to the OECD, the purpose of mandatory disclosure rules is to require tax advisers to make early disclosure of aggressive arrangements (often before income tax returns are lodged) with the view to providing tax authorities with timely information on arrangements that have the potential to undermine the integrity of the income tax system.[9]This statement provides a useful matrix to ascertain the essential elements of a mandatory disclosure regime.[10] The purpose of a mandatory disclosure regime is to supply prompt information to revenue authorities of possible aggressive tax schemes and to identify the promoters and users of such schemes.[11] The purpose of this detection is to improve the effectiveness of compliance activities of tax authorities.[12] In regards to the core purpose of mandatory disclosure rules, the supply of early information would allows administrators to identify, address and counteract tax avoidance schemes in their initial stages before they escalate and potentially subvert the integrity of the revenue base.[13] This information can also be utilised to enhance and better focus existing audit processes.[14] Mandatory disclosure regimes can enable countries to quickly respond to tax avoidance risks by providing early access to potential avoidance schemes. The Policy Rationale of a Mandatory Disclosure Regime The main policy rationale behind implementing a mandatory disclosure regime in Australia is to bolster the current anti-avoidance mechanisms by allowing the Commissioner of Taxation prompt disclosure of potentially aggressive tax schemes. This in turn will prevent the exploitation of loopholes that exist within the tax system. These rules will provide the Australian Taxation Office (ATO) with information as early as possible in relation to certain tax arrangements that are being designed and promoted by certain advisers and engaged in by certain taxpayers.[15] A further policy rationale of the new rules is to deter advisers and taxpayers from engaging in these types of arrangements in the first place.[16] In Australia, the current series of anti-avoidance legislation is elaborate, there are SAARs, GAARs and promoter penalty regimes which all seek to prevent the erosion of the revenue base. Table 1 of the Discussion Paper details the current legislation. There are a range of income tax disclosure rules in relation to large businesses and multinationals. These include disclosures made by companies both before (e.g. Advanced Pricing Agreements) and as part (e.g. Reportable Tax Positions) of their tax returns.[17] Mandatory disclosure rules should capture not only large entities but also high net-worth individuals or individuals that seek to exploit or promote the exploitation loopholes in the Australian taxation system. This is important to ensure a level playing field for all and so that the regime is ubiquitous. In relation to what activities a mandatory disclosure regime should exclude, it may be useful to look to what the GAARs (Part IVA of the Income Tax Assessment Act 1936) do not apply to. The GAARsdo not apply to a typical husband and wife partnership business agreement. Under this set up, the couple conduct a business in partnership and as the relevant Partnership Act provides, share equally in profits and losses, despite the fact that only one party performs the main amount of work.[18] When regard is had to the eight matters in Part IVA, it would not be objectively concluded that the main purpose of the partnership arrangement was to obtain a tax benefit through the equal division of profits and losses.[19] Similarly, it is possible that a mandatory disclosure regime should not apply to these partnership arrangements for the same reasons. A comprehensive disclosure regime in Australia would give rise to several advantages and disadvantages. Firstly, a main advantage would be the expeditious identification of potentially aggressive tax planning schemes. This means that the ATO would have to spend less time and utilise less resources in order reduce tax avoidance.[20] Targeted groups would not be as likely to exploit loopholes which exist if Australia had a mandatory disclosure regime. This would firstly lead to enhanced audit and compliance activities which would ultimately lead to quicker dispute resolution in cases where tax avoidance is ascertained.[21] The rise of the technology has also lead to the proliferation of real time intelligence. The need for revenue authorities to access real time information is particularly critical in the current technologically advanced world, where transactions and information can be transmitted internationally and almost instantaneously.[22] Thus access to fast and accurate informat ion is vital for revenue authorities to monitor and police such transactions. The main disadvantage of a mandatory disclosure regime would be the difficulty in finding an appropriate balance between enhancing information available to the ATO to crack down on tax avoidance and avoiding unnecessary compliance burdens on tax payers.[23] In this regard, the legislation should be very clear on its face that the mandatory disclosure rules would only be triggered in relation to defined tax arrangements with specific features and the rules are targeted at advisers who are actively involved in these tax arrangements.[24] A tension also exists between legal professional privilege (LPP) and a mandatory disclosure regime.[25] LPP is sacrosanct in Australia and is referred as part of the functioning of the law itself.[26] If an entity is obliged to disclose a document that would be protected by LPP, the function of LPP would be undermined which may in turn be a breach of an Australian civil right. In Australia, there are already rules in place that capture and penalise activity by taxpayers and advisers that results in non-compliance with tax laws, particularly in relation to aggressive tax planning schemes. The mandatory disclosure rules adopted into the Australian tax system would therefore need to complement the other integrity measures already in the system. The Drafting, Framing and Targeting of a Mandatory Disclosure Regime Australias rules must be tailored for Australias circumstances and in particular to complement its pre-existing disclosure and anti-avoidance measures.[27] The introduction of a mandatory disclosure regime should be specifically directed at people who are required at law to disclose to the Australian Federal Commissioner of Taxation in relation to certain tax arrangements.[28] Who should disclose under a Mandatory Disclosure Regime? It is great importance that the legislation sets out the meaning of particular terms. The initial views of the Australian Government are that mandatory disclosure rules should apply primarily to tax advisers involved in the design, distribution and management of aggressive tax arrangements. Moreover, the Government is also of the view that where the relevant tax adviser is offshore, the Commissioner may instead require the taxpayer to make the disclosure.[29] The OECD has advised that the rules could apply to tax advisers, taxpayers or both. The mandatory disclosure rules should be narrow and targeted, so that the scope is not too wide to incorrectly identify the actual perpetrators of tax avoidance schemes.[30] Taxpayers will be caught under the mandatory disclosure rules where they have participated in arrangements that become the subject of mandatory disclosure.[31] However, as taxpayers already have a general obligation to disclose information about arrangements and transactions that give rise to tax implications for them, it is not necessary that a separate obligation to disclose be imposed on taxpayers under these rules.[32] Similar to the UK, the suggestion is that disclosure made should be by promoters of schemes with the onus only shifting to the tax-payer in certain situations. In line with the Australian Governments views, the new rules would have to provide a clear definition of tax advisers or promoters for the mandatory disclosure rules. It is logical that the obligation should be in line with promoter definition under the promoter penalty regime under the Taxation Administration Act 1953 as they already have significant obligations. Thus, it is possible that compelling promoters to disclose relevant information in relation to tax arrangements pertaining to the hallmarks would simply consolidate and extend their existing obligations under the promoter penalty regime. Additionally, the promoters of such schemes would be in possession of the information relevant to formation of such avoidance schemes. If this existing definition of a promoter under the current legislation was utilised, then an entity would be a promoter if: they encourage growth of a scheme, they receive consideration in respect of developing a scheme and if they have a substantial role i n advancing the scheme. It is important to note that an entity should not be regarded as a promoter just because they provide advice about a scheme. This is particularly relevant when it comes to legal professionals providing advice which will be discussed later in the paper. What types of arrangements should be targeted? The effectiveness of any disclosure regime will revolve around the drafting of hallmarks or the trigger points for disclosure.[33] It is impractical for a mandatory disclosure regime to target all transactions that raise tax avoidance concerns. Taxpayers will be obliged to disclose transactions that fall within the descriptions or hallmarks set out in a regime.[34] In the Discussion Paper, there is significant emphasis on the targeting of aggressive tax arrangements. However, there is little reference to what this actually means. Both the Canadian and the UK disclosure regimes target arrangements in which the main (or one of the main) purposes of the arrangement are in order to obtain a tax benefit. Under the general anti-avoidance rules, section 177D in Part IVA of the ITAA 1936 sets out factors relating to the schemes used to obtain tax benefits. This section has often proved difficult in its application because the factors are quite narrow. To avoid issues like this, a lower threshold should utilized under a mandatory disclosure regime. It would be preferable that the test should be whether one of the main purposes of the arrangement is obtaining a tax benefit.[35] This lower threshold would mean that a wider range of schemes could be identified and disclosed.   The Australian mandatory disclosure rules should also have an objective test for disclosure, meaning that the administrator would not have to inquire into the subjective state of mind of the taxpayer.[36] Additionally, the Australian Government may also want to consider whether an aggressive tax arrangement may be in line with the definition of a tax exploitation scheme under the promoter penalty rules.   The definition of a tax exploitation scheme is whether it would be reasonable to conclude that an entity that entered into the scheme has a sole or dominant purpose of acquiring a tax benefit in which it is not reasonably arguable that the benefit sought is or would be available at law.[37] The definition of tax exploitation scheme would likely be very similar to that of an aggressive tax arrangement under the mandatory disclosure regime. It would be most effective if mandatory disclosure rules target arrangements in which one of the main purposes is to obtain a tax benefit that may potentially amount to tax avoidance. This should be an objective test, for example, would a reasonable person believe that the arrangement might be in order to obtain a tax benefit that may potentially amount to tax avoidance? What are the benefits and drawbacks of providing the Commissioner of Taxation a broad discretion to determine what is an aggressive tax planning scheme? There are already a number of mechanisms through which information relating to aggressive tax arrangements is disclosed to the Commissioner. Currently, the Commissioner has the broad administrative powers to require the disclosure of information. However, in the case of the proposed mandatory disclosure rules, the Commissioner can require disclosure to be made without knowing who needs to make the disclosure.[38] It is important the mandatory disclosure rules require the Commissioner to have evidence of the tax arrangements that he intends to be disclosed pursuant to the rules before he can exercise his discretion and make a publication requesting disclosure.[39] Otherwise, if the Commissioners powers are too broad, the process may become ineffective and counter-intuitive. The Commissioner should clearly articulate why the arrangement is an aggressive tax arrangement in line with the objective purpose test.   This will then allow advisers to effectively determine whether they are involved in these arrangements and whether they have an obligation to make a disclosure to the Commissioner. In line with the Australian Governments view, the legislation should make it clear that mandatory disclosure rules would only be triggered in relation to aggressive tax arrangements with specifically described features.[40] This will ensure the disclosure rules can be limited to particular arrangements implemented by a specific targeted cohort, rather than imposing more general disclosure requirements on all taxpayers. What are the implications of early disclosure? An early disclosure regime would provide the ATO with information about aggressive tax schemes as well as the parties to such schemes. In comparison with the United Kingdom, the Disclosure of Tax Avoidance Schemes (DOTAS) regime provides early information to Her Majestys Revenue Customs (HMRC). This information enables HMRC to legislate to amend the relevant taxation legislation to better target anti-avoidance activities.[41] The UK mandatory disclosure regime provides prompt information to the revenue authority allowing for easier identification of the users of anti-avoidance schemes.[42] The United Kingdoms DOTAS regime has successfully eliminated over  £12 billion in tax avoidance schemes and loopholes.[43] This is a strong indicator that such a regime in Australia may have the same effect. The UK regime has lead to over 2500 disclosures and the enactment of 60 different measures contained in the UK Finance Acts.[44] Similarly, a regime in Australia may guide in the legislating of better targeted SAARs and GAARs. It is likely that a similar disclosure regime in Australia would have a similar effect. The implications of early disclosure allow for revenue authorities to either use the information to improve risk assessment systems, review guidance and ruling products to determine suitable and contemporaneity, undertake additional educational programs and undertake case reviews and audits where appropriate or necessary.[45] Would mandatory disclosure rules be a necessary and valuable addition to Australian tax legislation? It is likely that a mandatory disclosure regime would be a necessary and appropriate addition to Australias existing anti-avoidance armoury. This paper weighs the advantages and disadvantages of such a regime and the legislative form that the regime should take. The necessity to acquire early information in regards to aggressive tax schemes is crucial to revenue authorities. While there are several ways that Australia acquires information now, it is possible that a mandatory disclosure regime is a more methodical approach. After researching the current anti-avoidance legislation, it is likely that the introduction of a regime would enhance rather than take the place of the current tax legislation. A key aspect of the implementation of a mandatory disclosure regime is the expeditiousness. These rules will allow for the ATO become aware of participators in aggressive tax avoidance schemes quicker which will in turn will prevent exploitation of the tax system. There are different ways in which tax administrations can use the collected information to alter behaviour and to counteract tax avoidance schemes, for example, risk assessments and changes to legislation.[46] There are arguments for the fact that given the plethora of disclosure rules already contained in the Australian law, there is little need for a mandatory disclosure regime to be introduced into the system. Particularly, the existence of the promoter penalty regime is fundamentally similar to what a mandatory disclosure regime may be like. However, cases such as Commissioner of Taxation v Ludekens Anors,[47]highlights that the scope of promoter penalty regime is quite limited.   In that case, Justice Middleton found that one of the parties was a promoter of the Plan within the meaning of section 290-60, but the other was not. However, it was held that the party that was a promoter did not contravene subsection 290-50(1) because his Honour found that the Plan was not a tax exploitation scheme within the meaning of section 290-65. Taking this into consideration, mandatory disclosure rules would likely assist with uniformity and the defining of certain key terms in the realm of tax-avoidance. Moreover, if a mandatory disclosure regime were introduced, the ATO would likely have early information on such schemes before they would need to be litigated. It may also be argued that Australian taxpayers currently only have limited disclosure obligations in relation to reportable tax positions (RTP) and certain international dealings via the International Dealings Schedule (IDS).[48] The introduction of a mandatory disclosure regime may be superior as a single comprehensive regime which would promote administrative efficiency, reduce compliance costs for taxpayers and avoid duplication with existing laws.[49] The Impact of a Mandatory Disclosure Regime on Legal Advice Mandatory disclosure rules would likely impact solicitors which advise on taxation law. Due to the fact that the term tax adviser is broad and vague, legislation would need precisely defined the term so that it is clear to which people the rules apply and the circumstances in which they would apply. In the past, lawyers who hold themselves out to be experienced in a particular area (for example, revenue law) the scope of their duty is quite wide. In the case of Tip Top Dry Cleaners Pty Ltd v Mackintosh,[50] the lawyer was held to have had a duty to give comprehensive advice to the client which touched on all relevant matters. This duty was held to include a duty not only to advise on whether the proposed transaction might come within the tax deductibility provisions of the legislation but also upon the possible application of the anti-avoidance provisions of the transaction.[51] This authority may be applicable if mandatory disclosure regimes come into play because lawyers advising on revenue law may need to provide advice about it. The relationship between a lawyer and a client holds confidentiality in the highest regard so there may be problems in regards to the mandatory disclosure of information. Australias rules must be designed not to infringe established civil rights such as confidentiality, legal professional privilege and the privilege against self-incrimination any more than is necessary or appropriate. In particular, any disclosures made must be on a without prejudice basis so as not to be used as evidence to that effect in proceedings involving the discloser or any other person.[52] Furthermore, there should be strict limits as to the use the ATO may make of the information.[53] There should not be a requirement to disclose previously comprehensively disclosed information and whether a disclosure is comprehensive ought depend upon whether it enables the Commissioner to identify the particular aggressive tax arrangement or the participation of the taxpayer in such an arrangement.[54] Conclusion The implementation of a mandatory disclosure regime in the Australian tax legislation would likely improve Australias anti-avoidance armoury. This new set of rules would improve and support the current mechanisms that are already in place by providing comprehensive and prompt information to the ATO.[55] By drawing upon other regimes such as that in the United Kingdom as well as examining the current views in Australia, this paper has considered how mandatory disclosure rules in Australia should be framed. The framing should take into regards the current tax legislation and also the impact on taxpayers. Furthermore, special contemplation should take place to ensure that the rules do not infringe on Australian civil rights and do not unnecessarily impact legal professionals that provide advise on tax law. A mandatory disclosure regime would significantly increase transparency, a problem faced by many tax jurisdictions. The introduction of mandatory disclosure rules in Australia would need to be incorporated logically into pre-existing legislation to ensure value and efficacy. Overall, it is likely that a mandatory disclosure regime would be a beneficial addition to Australian revenue legislation. Bibliography Articles/Books/Reports Australian Government, OECD Proposals for Mandatory Disclosure of Tax Information Discussion Paper (3 May 2016)https://treasury.gov.au/~/media/Treasury/Consultations%20and%20Reviews/Consultations/2016/OECD%20Proposals%20for%20Mandatory%20Disclosure%20of%20Tax%20Information/Key%20Documents/PDF/OECD_proposals_mandatory_tax_disclosure.ashx> Australian Tax Office, Part IVA: The General Anti-Avoidance Rules for Income Tax (December 2005) https://www.ato.gov.au/assets/0/104/997/1030/6f068803-a0d3-406a-b7bc-4d44615af99f.pdf Australian Tax Office, Promoter Penalty Law (13 September 2016) https://www.ato.gov.au/General/Tax-planning/Promoter-penalty-law/ Carades, Stephanie,   Mandatory Disclosure Is it Necessary? (3 September 2016) http://search.informit.com.au/fullText;dn=310740505898598;res=IELAPA Law Council of Australia, Submission to Australian Government, OECD Proposals for Mandatory Disclosure of Tax Information, 15 July 2016 https://www.lawcouncil.asn.au/lawcouncil/images/3172_-_Mandatory_Disclosure.pdf OECD, OECD/G20 Base Erosion and Profit Shifting Mandatory Disclosure Rules, Action 12: 2015 Final Report (5 October 2015) OECD, OECD/G20 Base Erosion and Profit Shifting Project 2015 Final Reports Frequently Asked Questions (2015)   http://www.oecd.org/ctp/beps-frequently-asked-questions.pdf Oxford University Centre for Business Taxation, The Disclosure of Tax Avoidance Schemes Regime: Paper 2 (3 December 2012) http://www.sbs.ox.ac.uk/sites/default/files/Business_Taxation/Docs/Publications/Reports/DOTAS_3_12_12.pdf Pagone, G.E, Part IVA: The General Anti-Avoidance Prov

Organ Transplant Essay -- Health, Diseases, Organ Donation

An organ transplant is a surgical operation conducted to replace an organ unable to function properly with a new one. An organ, in turn, is an accumulation of cells and tissues gathered to perform the functions of body. Therefore, any part of the body which acts as a performer of specific function is called an organ. There are two possible ways of how the organ donation (OD) can take place. The first is the donation of cadaveric organs (organs from recently deceased people). The decision to donate in this way requires the consent of a person in the form of an indication on the driver license, like in the USA (Gruessner, Benedetti, 2008, 54) or health care document as an organ donor card, in Netherlands, Sweden, Ireland, for example (Hareyan, 2007). The second option is the organ donation from the living person. This usually occurs in regard to the close people who need an organ, but also takes place in regard to strangers. Although procedure of organ donation developed rapidly in the recent half a century, it can hardly be claimed good enough to manage supply and demand, well-organized and perfect (World Health Organization, 2010). The dramatic character of the situation can be revealed in the statistics of the waiting list for organs, for example kidney. To understand whether the mismatch of supply and demand for organs have sharpened over time, it would be useful to look at the state of affairs in a particular region, such as EU, for instance. There was a significant increase in the demand for kidney in the EU: from 1980s with just above 2000 candidates to 11082 in 2008. Meanwhile, the amount of transplants which have taken place also increased, but not so profoundly: from 1000 (only from deceased donors) to 4000 (from living an... ... organs can be injected in human body to perform the functions of human body’s organ. But there is a critique to this option as there is no guarantee that artificial organs can be an effective substitute the human organs and there is a probability of the next operations which will be needed to normalize the body condition and to reduce the possible rejection (ibid). Nonetheless, if there is even no trial on how to improve the state of affairs, there is a low chance on progress and future success in this sphere. Consequently, the practice of new methods of treatment can ensure the needed effects and identify possible problems, which then, can be avoided in the real operations. The work of the specialists in the Center for Bioethics might demonstrate that there can be several ways of how to increase organ donation rates to diminish current weaknesses in this sphere.

Analysis of Blackberry Picking by Seamus Heaney Essay -- Blackberry Pi

Analysis of Blackberry Picking by Seamus Heaney Once the reader can passes up the surface meaning of the poem Blackberry-Picking, by Seamus Heaney, past the emotional switch from sheer joy to utter disappointment, past the childhood memories, the underlying meaning can be quite disturbing. Hidden deep within the happy-go-lucky rifts of childhood is a disturbing tale of greed and murder. Seamus Heaney, through clever diction, ghastly imagery, misguided metaphors and abruptly changing forms, ingeniously tells the tale that is understood and rarely spoken aloud. Seamus Heaney refers to Bluebeard at the end of stanza one. Bluebeard, according to the footnote, is a character in a fairy tale who murders his wives. Why on earth would there be a reference to a murderous pirate in a poem about blackberries? The exact metaphor is â€Å"Our hands were peppered With thorn pricks, our palms sticky as Bluebeard’s,† (lines 15-16). Heaney is comparing the sticky blackberry juice on their hands to the blood shed on Bluebeard’s hands, from his wives. This comparison makes the first reference to murder in the poem, rather the most obvious one. Picking blackberries is being paralleled to greed and murder by Heaney, in this poem. Murdering the blackberries is an interesting thought. Once picked off the bush out of greed, wanting the blackberries for yourself, the blackberries will only rot away, no longer able to sustain their lives. This murderous act is committed in the innocence of the sp...

Foreign Language Learning Essay -- Education, English, Anxiety

Second/foreign language learning can be a demanding task for many language learners. One of the factors that make such process difficult is the existence of anxiety. Most language learners experience a feeling of anxiety in the process of language learning. Although the degree and severity of this feeling may vary from one individual to another, it cannot be claimed that it does not exist at all. The number of students who report that they feel anxious while learning a second/foreign language is surprising. According to [1], more than half of foreign language learners experience some degree of anxiety. It is also argued that language learning anxiety may pose potential problems for language learners [2]. Learners who feel anxious in their foreign language learning may find their study less enjoyable [3], which will in turn have a negative impact on their performance. Such being the case, it is crucial to investigate language learners’ perspectives on language learning anxiety in order to figure out what factors make them feel anxious. It is hoped that by omitting or at least reducing those factors, teachers and educators can create a more relaxing environment, so that more effective language learning would take place. Problem Statement With the increasing number of people who are willing to learn English as a second/foreign language, it is really necessary to find out the factors which may hinder or negatively affect language learning. One of these factors which has not been paid due attention to in academic settings is language learners’ anxiety. Most teachers are not aware of the fact that their students are not able to fully exhibit their potential because of the stressful situation they are in, or even if they know the stu... ...ed the cause of anxiety to the teacher or other people. Most students felt frustrated and helpless, although students who perceived themselves as having higher ability indicated a greater sense of resilience. Other findings were that the effect of and response to anxiety were associated with gender and perceived ability level. Andrade and William [17] reported Japanese university students’ reactions to anxiety-provoking situations in English-as-a-foreign language (EFL) classes. Overall, the findings indicate that some degree of anxiety affected 75% of the learners and that the debilitating aspects of anxiety strongly hindered about 11% of them. Another important finding is that many students enter their university EFL classes expecting to experience an anxiety-provoking situation and that anxiety is likely to significantly hinder the performance of some students.

The Role of Women (Duddy Kravitz)

1) What is the role of women in the novel? Make specific references to female characters. What does this tell us about the Kravitz world? In Mordecai Richler’s novel, The Apprenticeship of Duddy Kravitz, women are represented to have a lower class than men. The women who are present in the novel include Yvette Durelle, Ida Kravitz, Minnie Kravitz, Linda Rubin and Sandra Calder. Each of these female characters are seen as helpless individuals unable to bear for themselves and left unsuccessful without men. Through Duddy’s never ending quest to own land to ultimately be successful, Richler depicts women in a negative way.They are seen as instruments to help men succeed and every so often used as traps for others. Therefore the women in this novel do not have lives of their own as they are portrayed solely as part of other men’s lives. Such exists because the lives of the women were not once explored throughout the novel, it was always through the eyes of a man and since the women are not explored, therefore this results in a male dominated novel. Women are portrayed to be items of sexual desires; worthless and unworthy of a man’s second thoughts. As was the case with Max, his wife and Josette.Josette is one of the whores whom Max is pimping for and is described as being a â€Å"handsome whore with splendid black hair and enormous breast. †(22) Such indicates that she is revered only for looks and her sexual abilities. Another such instance is when a women was being described by Max only for her features while they were at the bar â€Å"†¦sitting beside him is the greatest little piece you ever saw. Knockers? You’ve never seen such a pair. I mean just look at that girl†¦Ã¢â‚¬  (20) Furthermore, Josette’s feelings are disregarded and ignored even though she is human and has every right to be treated fairly and humanely.Max grabs her forcefully and practically drags her. â€Å"You’re hurting me â⠂¬ ¦Ã¢â‚¬  (24) She is thought to be someone who can only perform sexual tasks and the readers read that she has no place in society outside or other than that. Max’s poor treatment of his whores, Josette included, likely influenced Duddy’s poor opinion of women. The way he regards women and the way he is with them is reminiscent of his father being a pimp and man-handling Josette at the beginning of the novel, as such treatment has likely been occurring since the death Max’s wife and Duddy’s mother Minnie Kravitz, if not starting with his treatment of her.In sense, it could be argued that Max disrespects his deceased wife by resorting to pimping, using Josette as an instrument to pay for the bills and having a successful family. This revels that Max does not possess the feelings a man should have for his wife. There were types of woman seen in the novel which were those who could not be trusted because they were only out for themselves. Such women were not treated well and are to be hated and laughed at for their stupidity. One of such women, Linda is featured very briefly during Duddy’s time at Hotel Lac des Sables, who Irwin Shubert convinced to go out with him.She is described in great detail; with more attention on her appearance and no mention whatsoever of her having a personality or feelings at all. â€Å"Soft, curvy, and nifty enough for one of those fashion magazines†¦Ã¢â‚¬  (78). She uses him and is still thought to be more worthwhile than the caring Yvette, and is thrown around later on. Sandra is the girl Lennie attempts to perform an abortion for, and consequently nearly loses his place at school. Her father is on the board for the university and he can convince the board to allow Lennie to stay.She is only depicted as being weak and whore-ish, being impregnated by her boyfriend, Andy Simpson. Not much is known about her, but she is seen as being emotional, desperate and hysterical. Riva Kaplan is Lennie ’s girlfriend and though much is not known about her either she is said, by him to be quite the terrible person. â€Å"She’s not better than a whore† (186). He fights with her and she is not mentioned again, indicating that a woman who fights and stands up for herself against a man is to be left and disposed of, not reasoned with or listened to. Furthermore, Duddy was never fully loved by his family.There is no concrete evidence that shows any of them ever cared for him or wanted to take part in his life. Though Lennie seems to somewhat appreciate Duddy, he is still somewhat distant to him and he focuses on his own studies and life. The first person to truly love him, for who he was, unconditionally, was his â€Å"Girl Friday†, Yvette Durelle. She is treated and shown to be beneath the men she is around, and is to be dominated and ordered around without defiance. Duddy’s girlfriend, Yvette, was the first person, male or female, to ever truly love D uddy for who he was, faults and all.Yvette gave Duddy many chances to be with her, but he consistently turned to his desire for land and money in place of her. â€Å"Three weeks. Duddy, if you start running again, I’ll leave you† (291). The last chance she gave him he ignored, and he preferred to stay alone and unhappy (whether conscience of it or not) with his precious land than the woman who loved him. The only time Duddy seems to show any feelings of affection towards Yvette was shorty after they had relations, just before he was shown the land by her.Her purpose to him then was clear; she would be used for sex and for the acquisition he his precious land. The fact that she stayed with him through his emotional abuse towards her indicated that she was weak and subservient, as all women are to be. His inability to appreciate women can be traced to his opinion of himself, his family, or both simultaneously. Specifically concerning Duddy Kravitz, many women were portra yed as traps, nags and instruments helping him succeed. There was woman in particular who helped Duddy to exponential levels and who ultimately led him to be ‘successful’.Yvette never lived in her own right or more than the foil for Duddy’s ambition, which in the end, consumes everything else in the novel. Therefore Yvette’s portrayal is entirely dependent on Duddy. (Richler never explores her family in Montreal) Yvette is seen as a trap to Duddy, despite wanting to pursue his land, he does not want to commit to Yvette and be trapped by her. She does not want Duddy to fulfill his dreams because she would rather settle down and start a family. Consequently Duddy’s lack of interest in Yvette is shown when â€Å"I feel so good, she said.Do you feel good? He could watch the lake over her shoulder and in his mind’s eye it was not only already his but the children’s camp and the hotel were already going up† (Richler, 100) As a nag, Yv ette constantly suggest her opinion to Duddy; as a result this frustrates him and her â€Å"I’ve seen you do lots of dishonest thing, Duddy, but never in my life did I expect you to cheat a boy like Virgil† (216) Duddy’s French Canadian girlfriend, Yvette functioned not as a person in her own right but simply as a moral conscious for Duddy.This shows that Yvette acts as authority figure in Duddy’s life, something he lacks. Yvette also acts as a mother figure in Duddy’s life. Duddy does not show an interest in Yvette; although she harasses him constantly and keeps showing her affection, it irritates Duddy because he is just using her. Yvette is used as an instrument as although she shows genuine love for Duddy, he never seems to have feelings for her.Since Duddy is a minor he employed Yvette as tool in acquiring his land, and manipulates her to his liking. She is an instrument used to get Duddy his land so he can fulfill his dream. Such goes to say that women during the 1950s were to be disregarded and called upon only for tasks, relations and served only as indicators of a man’s wealth and worth by her attractiveness.

Mis Five Forces Analysis

A cinque Forces abbreviation of Allscripts, An Electronic Health Records (EHR) engineering science company Robert A. Brinker GBA 530 attention Information corpses prof Billie Whitfield February 6, 2012 The purpose of this paper is to identify agonistic forces at work based on Michael porters beers Five warring Forces from his Competitive Analysis Model (McNurlin, 2009) and append recommendations to Allscripts, an electronic health records (EHR) technology company, as to business technology related amelioratements.Reviewing the coupled States healthcargon persistence would be a massive undertaking, so I leave narrow my analysis specifically to an industry that has great momentum, the Health Information engine room ( pass on) industry. The healthc be industry was said to be in a make e genuinelyplace year in 2010. (PwC, 2010) The U. S. health c be sector includes often than 780,000 infirmarys, doctor offices, emergency cargon units, care for homes, and social se rvices providers with combined yearbook revenue of to a greater extent than $2 wiz thousand million. Ho all all overs, 2011) Many of these health c atomic number 18 sector participants atomic number 18 very fragmented and entropy overlap between them is either insufficient or non-existent. Most experts agree that the current expense on healthcare is unsustainable now representing 17. 3 percent of the nations vulgar domestic product. Many factors are tearaway(a) the high cost healthcare, only virtuoso thing is certain in that the address of healthcare hasnt changed much over the last century at the longanimous and physician level. The delivery of healthcare is an antediluvial paper driven process and in much lead of modernisation.The beg for HIT has been fueled by saucy-sprung(prenominal) healthcare Reform legislation and incentives known as the Health Information Technology for stinting and Clinical Health forge or HITECH, passed by President Obama in 2009 as part of the Ameri foot Recovery and Reinvestment Act (ARRA). The intent of the HITECH Act is to promote the modernization of the healthcare scheme to improve the whole step of longanimous care and decrease general costs by bringing technology to the practice of medicine. More than $88. 6 one million million million was spent by healthcare providers in 2010 on developing nd actioning electronic health records (EHR), health Information exchanges (HIE), and an early(a)(prenominal) HIT initiatives. (PwC, 2010) The HIT industry has undreamed of momentum and such high demand that HIT companies are entering the grocery at an signifi cant rate. Although this industry has reach very belligerent and saturated over the last 2 years, on that particular are several prominent companies leading the EHR industry. Among them are Allscripts, GE Centricity, and eClinicalWorks, which endure been researched for this paper. Below are specific areas where key competitive forces are at wor k relative to Porters Five Forces Competitive Analysis Model. scourge of new entrants providers of EHR brasss and software package to hospitals and physician practices were initially few in number rather in the decade, notwithstanding it has become a fiercely competitive industry. Privately own wee businesses now dominate the communicate and demand for electronic health check checkup examination records (EMRs) over the last several years. (Folino, 2009) As express earlier government regulations have had a great impact on the brat of new entrants given the passing of new healthcare related regulations and proposed financial incentives issued to medical practices that implement EHR technology in their practices.Also, the attach in new entrants is certainly due(p) to the low capital investments required to suffer EHR products to the marketplace. In the past significant investments in sizable servers and data storage was required, which has been replaced in large part by net profit based b sight out technology. This style is very equivalently to continue as cloud technology grows in acceptance and prices decrease. Threat of converts Overall, with demand for EHR systems growing it appears to be a very lucrative industry with square(p) growth potential.As with almost technologies cost impart lead astray to fall as more and more suppliers enter the marketplace. As the prices begin to fall more hospitals and physicians will take it more cost-effective to implement EHR, nonetheless as of now the cost to implement an EHR system is prohibitive for many, especially for short medical practices that dominate the healthcare beautify such as in hot Jersey. As technology evolves through innovations such as cloud based technology and prices drop it can have a positive impact on substitute EHR products by improving affordability and ease of implementation.In short, there will be simple and take down costs alternatives available. Bargaining situati on of suppliers Supplier integration is becoming a trend in the EHR marketplace as well, such as a recent confederacy between eClinicalWorks and Dell electronic computers. Dave Garets, president and chief operating officer of HIMSS Analytics, a Chicago based healthcare information technology company, is a healthcare analyst who has had 30 years of bring in the IT field. He said that coalitions like the one between Dell and eClinicalWorks are strategic and a good stem for larger corporations. (Folino, 2009) These supplier integrations are authorised as most EHR systems are software based and of course admit compatible hardware systems on which to execute the final exam EHR product to the end- roler, the healthcare provider. Compatibility issues abound and have so far been a challenge, specially with the iPad, a trendy device which is luxuriant becoming the hardware tool of select for many applications. Healthcare providers have to take a shit separately for EHR software of fered by EHR vendors and the computer hardware, which is offered by computer companies. Bargaining power of buyersOf Porters Five Forces, this one is quite evident. There is a large concentration of buyers in the EHR market, such as medical groups, primary care and medical specialist practices, hospitals, etc. and they have a lot of EHR vendors to choose from. Although buyers are not staggeringly educated they can be selective. GE Healthcare markets its Centricity EHR system using a grass message that says, Build new standards of Excellence, by building new standards of efficiency. (GE Healthcare, 2012) This messaging can help buyers perceive the note value through extend excellence and efficiencies.Online demonstrations are also a critical looking at of EHR companies attracting buyers. Features such as ease of use and medical practice application can be realized online very easily. This can help healthcare providers determine if an EHR system is worth further exploration. Int ensity of contest Growth in this industry is very promising to continue as the need for modernization of healthcare continues and the a tipping point is reached where the adoption of EHR systems becomes a must for physicians practices and hospital systems.Currently the adoption rate is low but federal incentives continue to fuel an aggravated rivalry amongst competitors in the health information technology arena and the degree of speciality among companies in this space appears to be minimal. irrespective of HITs potential advantages, clinicians in the countrys many small primary care practices can be overwhelmed by it and will need to be convinced that EHRs are affordable, enhance efficiency, and improve care. Then, they will need extensive, ongoing support. (OMalley, 2011) Lyons Advisors, LLC, an IT adviser also states that IT professionals will be most effective if they are helped to understand how a medical practice is different from new(prenominal) worksites (Lyons, 2011) It appears obvious to me that a clear discriminator for companies in the EHR market would be to increase the education, training, and ongoing support of healthcare providers through the implementation of the EHR system. This ineluctably to be through so by IT professionals educated on the inner workings and needs of the medical community that are their customers.As a get out of this review and research, I submit the adjacent recommendations to Allscripts Consider integration partnerships with hardware technology companies with tablet type computer products, as portability will be important for healthcare providers as they move throughout their practices, the hospitals, nursing homes etc. Once such partnership could be with Apple and compatibility with its iPad. This partnership would go far to elevate Allscripts as an pioneer and differentiate itself from its rivals. Make online demos accessible to healthcare professionals so they experience the intuitiveness and application o f the Allscripts EHR system to their practices. Online demos could be made available to healthcare providers through You Tube, company websites, medical golf club websites, etc. Differentiate and promote the Allscripts brand from competitors by educating IT staff on the medical and clinical needs of healthcare professionals, so that IT staff truly understands the specific needs of their customers relative to EHR application.This would bridge the gap that currently exists between the technology and real efficiencies and patient care improvements. It could also minimize likely decreases in revenue as their patient load decreases throughout the implementation phase. Allscripts is a leader in the health IT arena, but like most companies there is much room for improvement to stay competitive in a lucrative, but fiercely competitive marketplace. A marketplace that has a long future as the need for the modernization of the U. S. ealthcare system takes shape, as it is behind(predicate) the curve compared to almost every other service industry. America and patients alike be healthcare that is cost-effective, efficient, and innovative. References McNurlin, B. C. , Sprague, R. H. , Jr. , & Bui, T. (2009). Information Systems Management in Practice (8th ed. ). Upper point River, NJ Prentice Hall unclutter health industry issues of 2011. PricewaterhouseCoopers (PwC) at http//www. pwc. com accessed on January 30, 2012 View Making over healthcare. 2010) subject 14. PricewaterhouseCoopers (PwC) at http//www. pwc. com accessed on January 30, 2012 Healthcare application Description. Hoovers. Retrieved at http//www. hoovers. com/industry/health-care/1374-1. html on September 18, 2011 Big Business eyeball EMR Industry. By Lauren Folino, Oct 6, 2009. Access at http//www. inc. com/ newsworthiness/articles/2009/10/emr. html on February 4, 2012 launch of an Electronic Medical Record System into Physician Practice Offices Why Is It so % &-ing Hard for Everybody? Part III.Jo seph P. Lyons, MA, CPA,* and Stephen Klasko, MD, MBA. Information Systems (2011) Tapping the Unmet authorization of Health Information Technology OMalley, Ann. The raw England Journal of Medicine 364. A12 (Mar 24, 2011) 1090-1091 Allscripts corporate website, accessed at http//www. allscripts. com on February 3, 2012 eClinicalWorks corporate website, accessed at http//www. eclinicalworks. com on February 3, 2012 GE Healthcare corporate website, accessed at http//www. gehealthcare. com on February 3, 2012