Cultural Change and Shifting Views of America Essay

The Chicago World’s Fair in 1893 was a huge event! Not only because the World’s fair is a big deal, but this particular World’s fair was a hard one for Chicago to get. Many other big cities put in their bids to host the event, including New York and Washington D.C. On May 1, 1893, the gates opened at the World’s Columbian Exposition. This fair which was meant to celebrate the 400th anniversary of Christopher Columbus’ first voyage also served as a showcase for a fully rebuilt Chicago. †At the core of the fair was an area that quickly became known as the White City for its buildings with white stucco siding and its streets illuminated by electric lights† (Maranzani, 2013). The Ashcan school was a group of New York city artists who wanted to capture the turn of the 20th century in New York city through realistic portraits of everyday life. These artists captured all aspects. Not just the rich and promising on Fifth Avenue, but the lower class and culturally textured immigrants. Some critics of the time did not like their choice of subjects which often included slums, alleys, and taverns that were frequented by the local working class. The Gilded age was a time when many changes in America were taking place. The economy was flourishing and so was art. Painters were depicting a realistic look at all the glories and hardships of the new age. Wealthy Americans wanted to fill their homes with beautiful things and yearned to have their image captured for posterity by having their portraits painted. These two times have something in common. Both include art that depicted realism and the things going on around them. While both covered the high and the low times, the gilded age was a postwar era that marked a cultural change for the country. Painters in this era like Winslow Homer gained fame for realistic illustrations of the Civil War. Culture inspires art. A lot of artist paint what they know or the things around them. Culture survives man through many things such as, music,  poetry, sculptures, architecture, etc. These things are all art. Think back to the ancient times that we study. Hieroglyphics were a form of communication which used pictures to convey messages. This is part of Egyptian culture, yet it is art at the same time. Art and culture is how humanity makes sense of and shares the world around us. References Maranzani, B., (2013). 7 Things You May Not Know About the 1893 Chicago World’s Fair. Retrieved from http://www.history.com/news/7-things-you-may-not-know-about-the-1893-chicago-worlds-fair U.S History, (n.d.). Painting the Gilded Age. Retrieved from http://www.ushistory.org/us/38f.asp Boundless, (n.d.), The Rise of Realism. Retrieved from https://www.boundless.com/u-s-history/textbooks/boundless-u-s-history-textbook/race-empire-and-culture-in-the-gilded-age-1870-1900-21/the-rise-of-realism-161/the-rise-of-realism-861-10326/

Moving beyond fit: the role of brand portfolio characteristics in consumer evaluations of brand reliability

DelVecchio’s article deals with the effects of brand extensions on company sales, especially with regard to the affected brands. Brand extension is hereby taken to mean how companies offer completely new products under the existing brand names. The target market could be the existing customer base or completely new one.Companies extending their brands are especially interested in increasing sales revenue by offering more products. According to DelVecchio (2000) the extensions could be a double edged sword to the implementing companies; it could increase sales to higher levels or could reduce brand loyalty to brands formerly dear to consumers. Marketing executives in companies intending to extend brands therefore have a hard task of investigating the level of brand loyalty before thinking about extensions.Understanding the risks involved with brand extensions should therefore be taken as the first step laying strong foundation for future sales. DelVecchio (2000) has specificall y stated that having many brands associated with the one being extended increases the possibility of success. This in consideration that respective company brands happen to have already proven themselves in the face of competition.Extensions are therefore seen by consumers as just another attempt for respective company to meet market needs and demands. Coca-Cola Company is the best example of a company that effectively uses its wide products to improve brand extensionality; its Coke drink is available in Zero, Vanilla, and Diet extensions (Makwana 2008)—all which succeed in their mission of satisfying specific market segments’ tastes.DelVecchio’s analysis leads to conclusion that brand loyalty is the foundation for successful brand extensions, which explains why companies that exceed consumer expectations succeed in their brand extension initiatives.Coca-Cola is yet another company whose consumer loyalty has boosted its extended brands, as well as remaining as t he world leader in carbonated drinks market. Ralph Lauren is another company that has been able to use its consumer loyalty to extend its Polo brand from clothing to home decor and furnishings. Consumers highly satisfied with the clothing had confidence in the new line of products and immediately embarked on making purchases.Companies whose products have narrow brand loyalty are on the other hand faced with diluted popularity of products being extended. For instance, Chrysler Motor Company faced with diluting popularity of its Jeep Liberty after extending this product into Jeep Patriot. Fact that Liberty had insignificant consumer base meant that extending it to Patriot would hurt it (Liberty) even further (BusinessWeek 2006). Indeed American car manufacturer’s current declining sales problems develop from extending unpopular products.These car assemblers go to an extent of one brand’s chassis for product extension purposes, such as Ford’s use of the popular F15 0 chassis to make more Ford brands. Unfortunately for such businesses, consumers end up understanding what is happening in the extensions and therefore feel cheated.The only solution is to ditch the affected companies’ products altogether and start patronizing competitors’ products. In retaliation to a point made previously in the paper, it is vital for companies to cultivate consumer loyalty in products they could be planning to extend in the future, failure of which result to loss of business even on well established products.ReferencesBusinessWeek, 2006, Jeep’s Misguided Compass, Available from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.businessweek.com/autos/content/oct2006/bw20061025_140103.htmDelVecchio, D., 2000, Moving beyond fit: the role of brand portfolio characteristics in    consumer evaluations of brand reliability. Journal of Product and Brand   Ã‚  Ã‚  Ã‚  Ã‚   Management. Vol. 9 No. 7, pp. 457-471.Makwana, B., 2008, Coca-Colaâ⠂¬â„¢s Targeting Niche Market through Brand Extension.   Ã‚  Ã‚  Ã‚   Available from   Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   http://www.ibscdc.org/Case_Studies/Marketing/Brands%20and%20Branding/MA  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚   R0089A.htm

Identify the statutory and voluntary agencies who may work together at the scene of an emergency incident Essay

P3 – identify the statutory and voluntary agencies who may work together at the scene of an emergency incident Statutory and voluntary agencies: Statutory agencies are services like the police, fire and ambulance. These will always join an emergency incident. However at some incidents they will be helped by voluntary agencies like: St John Ambulance – St John Ambulance is a charitable organisation staffed by trained volunteers. The organisation responds to hundreds of emergency incidents (including major incidents) such as floods, fires, road traffic collisions and train crashes. The service supports and assists those in need, and is an excellent resource in terms of trained staff, medical aid and emergency vehicles. It can also provide evacuation centres. The St John ambulance has helped the statutory agencies during the floodings 2007 in York. â€Å"Throughout June and July 2007 our volunteers worked tirelessly to help support communities hit by heavy flood waters. We have provided a 24-hour support with volunteers and vehicles in a bid to help people struck by the disaster and set up many rest centres for those evacuated from their homes†. As you can see St John Ambulance makes a huge difference when they help the other emergency services at a major incident as it says above ‘set up many rest centres for those evacuated from their home’. By them doing that they have helped out the police services which saved them plenty of time. British Red Cross – The British Red Cross is a voluntary organisation that provides all sorts of things for example: First Aid, Emergency Response, Heal and Social Care, finding missing family, preparing for disasters and last but not least refugees support. During an incident the organisation can provide emotional support, support with the care of children and pets use of  shower and toilet facilities, provision of toiletries, clothing, light refreshments, use of a telephone and last but not least first aid. â€Å"As a leading voluntary organisation for emergency response, the Red Cross has thousands of specially trained volunteers who provide a range of services to people in emergencies, including practical and emotional support and first aid services. The Red Cross also has well-equipped fire and emergency support service (FESS) vehicles which play a vital role in supporting local fire and ambulance services. Before the flooding began, we launched a co-ordinated response to help vulnerable people across areas threatened by flooding in the UK. Our response included: Evacuation, staffing rest centres, support to the statutory services, distribution of emergency provisions, support from across the organisation, supplies and information. The British Red Cross have done a huge favour not only to the public but to the statutory agencies by supporting them on first aid and evacuation ECT. In my opinion without the British Red Cross it would of been ten times harder to solve the major incident, not only that hundreds more of casualties would of died if it weren’t for the British Red cross. Mountain rescue – Mountain rescue, a voluntary service that is train to rescue people who may have an accident it the mountain or lake area where there is limited ways to contact anybody for help. The Mountain Rescue team has supported the statutory agencies during the Grayrigg train crash at 2007. â€Å"Mr Farron, MP for South Lakes, said: â€Å"It’s only fitting that Network Rail’s fine goes to help those who were first to provide assistance on the night. Sadly it is all too true that these wonderful volunteer services do have to hold out a hand for windfalls and without them they could not survive†. As you can see the mountain rescue team was a huge support. It been said above without them they could not survive that proves a point that mountain rescue team is a hard working and organised organisation. Bibliography Bourley, A. (2012, May 24 ). GIVE MOUNTAIN RESCUE TEAMS GRAYRIGG FINES CASH, SAYS CUMBRIAN MP. Retrieved october 8, 2013, from newsandstar: http://www.newsandstar.co.uk/news/give-mountain-rescue-teams-grayrigg-fines-cash-says-umbrian-mp-1.957516?referrerPath=# Dymond, H. (n.d.). Emergency response. Retrieved 10 8, 2013, from sja: http://www.sja.org.uk/sja/what-we-do/emergency-response.aspx Gray, D. (2010). oublic services level 3 btec nationals book 2. Society, T. B. (2007, august 2). How the UK floods crisis unfolded. Retrieved january 10, 2013, from redcross: http://www.redcross.org.uk/What-we-do/Emergency-response/Past-emergency-appeals/National-Floods-Appeal-2007/How-the-crisis-unfolded

Bacillus Subtilis Research Paper Example | Topics and Well Written Essays - 500 words - 1

Bacillus Subtilis - Research Paper Example Further, the use of Mosel agar also helped to isolate the bacteria. This lab report consists of the results obtained for the isolation process. In this lab, the main objective was to isolateBacillus subtilis which is a gram-positive bacteria. The bacteria exist naturally in soil or vegetation; and within a mesophilic temperature range of 25-35 degrees Celsius. The bacterium has rod-shaped cells hence leading to the name bacillus. Usually, it leaves in harsh conditions, a situation leading to the formation of endospores which are stress resistant (Boone et al, 2001). The characteristics of the bacteria which allows for the uptake of of external DNA also provided a hint in isolating the microbe from its culture. The characteristics of the organism makes it significant to make use of gram staining and mosel agar to help in the isolation process. The following is the image showing Bacillus subtilis colony The processed sample of the bacterium was treated through suspending it in a physiological saline for 15 minutes. The temperature for the treatment process was kept at 100 degrees Celsius to ensure that all the vegetative forms involved were all killed. The culture was then isolated in a nutrient agar. Gram staining method was then applied to guide in genus identification (Dworkin & Fulkow, 2006). The shape of the rods and extent was then examined from gram stains. Further , Mosel agar was used in isolating the individual colony. Glucose nitrate was also helpful idenfying the associated growth. The color of the growth was examined and recorded. On performing gram staining, there was formation of slender rods and the realization of gram positive nature, to represent Bacillus subtilis. This helped in isolating the microbe from B. Cereus which assumed the shape of thick swollen rods. The treatment under 100 degrees Celsius was useful in isolating the species from its vegetative forms since the bacteria itself

HRD Essay Example | Topics and Well Written Essays - 1500 words - 2

HRD - Essay Example One of the major roles of human resource management in an organization is staffing as no single organization is in a position to run its operations without employees, both fully functional and support staff. As such human resource development sees the recruitment and selection of human resources, read employees, into the organization. This occurs after human resource development runs planning for human resources where they determine the employees required to meet the goals and achieve set targets for the organization. Recruitment involves attracting qualified applicants for a job that exists in the organization and the qualifications should meet the job description, while selection involves human resource management selecting from the qualified applicants that are best suited (â€Å"Introduction to human†¦Ã¢â‚¬ , n.d.). The other role of human resources is orientation into an organization where after hiring; an employee is expected to familiarize himself or herself with the or ganization and its functions and operations. In this case, human resource development plays its role in orientation, where it acquaints its employees with aspects of the organizations so that the employee is comfortable in the organization and ready to work based on the information that is passed on to him or her during this process. Human resource development provides information on the basics and other information that an employee collects and creates in the process of working in then organization, but most of it is the basics that are provided at orientation (â€Å"Introduction to human†¦Ã¢â‚¬ , n.d.). The third important role of human resource development is training and development, where it provides employees with skills and knowledge to perform their tasks and fulfill their duties responsibly and as per organizational objectives. In this role, human resource development provides training for new employees who

Same Sex Marriage Revelation through Media Assignment

Same Sex Marriage Revelation through Media - Assignment Example From the discussion it is clear that  while Murray dwells upon both sides of the truth, he is also capable to striking at the empathy of the audience by appealing to equality as well as religion for the religious fanatics. Although majority of republicans conform to the norm that states should have the right to formulate their laws themselves, but Congress approves of the Defense of Marriage Act which indicates that marriages performed in other states shall be ignored and the federal denies the recognition of legal gay marriages. Using relevant quotes of scholarly critics, the Murray shows how the law and the politics meet at the flash point, which is the same sex marriage.  This essay highlights that  quite skillfully, both the authors here have avoided laying too much emphasis on the case for same sex marriage and never give any personal opinion of theirs throughout the article. They merely highlight the reality and incidence of same sex marriages.   At the same time they i dentify the legal and political dimensions which support the case in favor of the issue rather than supporting the issue themselves. At the same time they project the opposing opinions of critics and finally by highlighting the legal court cases, they try to prove that same sex marriages are being accepted by the law at a stage where ‘equality’ demands of utmost attention.  Murray is liberal in his outlook and also point out another reality that this is such an issue regarding which different states differ in their judgments.

The Life of Pi book review Essay Example | Topics and Well Written Essays - 1000 words

The Life of Pi book review - Essay Example The story is basically about a boy who is on a boat that is sinking, and escapes to a lifeboat with several zoo animals, who eventually all get eaten by a tiger. I think that one of the main reasons that I liked this book so much is that for a long time I identified with the main character, and felt that I was like him. I think the fact that I enjoyed this book so much, and read it several times in a few month span tells me several things about myself. First I think it tells me that I felt lonely, because I could identify with the main character, and that main character spends most of the book alone on a raft with only a vicious tiger for company, and possibly because the book is also a story about immigration, about leaving a home you know to go to a home that you do not, and that is something that I enjoy thinking about. But I think that this book also indicates that I am thinking too much on the past, and am feeling sorry for myself, and should move on to something else. I do not think that I have fully put this book in the past, but I hope to soon. I hope to put the part of me that it represents in the past as well. One of the most important ideas to this book is probably the idea of loneliness, and of feeling alone when you are not in a place that you are used to. When I first came to this country, I felt very alone because I did not know very many people, and my move to this country had put a large amount of strain on my relationship with my family. There are a few lines from The Life of Pi that I have underlined more than the rest as I read them. On page 163, the main character is starting to think about what he must do to survive, and says these words: â€Å"There was so much I had to do. I looked out at the empty Horizon. There was so much water. And I was all alone. All alone. I burst into hot tears. I buried my face in my crossed arms and sobbed. My situation was patently hopeless† (Martel, 163). I believe that these lines are probably the mos t important of the book in some ways, and are probably the reason that I enjoyed the book so much and why I have read it so many different times. There are many ideas in this lines that I can understand and identify with, and that make me see now that I was probably not doing the things that were best for me when I first came to this country from my homeland, away from my friends and family. I think that, when I first was arriving at this country, there were many things that I felt that I had to do all at the same time. I had to start preparing for school, had to find place to live, had to find friends, had to meet new people, had to start learning where everything is, where to get groceries, where to have dinner, where to have fun. But I also think that I could not do these things. I always had some excuse, and I was so tired, and everything was so hard, so much harder than it probably actually was. And now, reading these lines, I think everything was hard because I felt alone, str anded away from everything I knew. In The Life of Pi, the main character is not actually hopeless here, he can survive for a very long time afterwards, and does survive for such a long time, â€Å"227 days† at sea, and then decades and decades more once he gets back to land (205). But he feels hopeless, because there is no one to share his burden, no one to distract him, no one to help

Assignment Essay Example | Topics and Well Written Essays - 250 words - 38

Assignment - Essay Example egal drinking age pushes teenager to drink in an uncontrolled, unsupervised environment and as a result, do so excessively, which is dangerous (Reid). This, he argues would be different if the drinking age would have been lowered to 18yrs. I tend to agree with Reid, especially on the fact that many Americans teenagers under 21 years are consuming alcohol, excessively, in uncontrolled, unsupervised environment; however, I also disagree with his assertion that lowering the drinking age will make teens drink responsibly and in excessively; these are habits that has nothing to do with legally set drinking age. Richard Keillin basically agrees with the assertion by Reid and argues further that teen/underage drinking is a major contributor to most problems faced by the youth since it is uncontrolled and as such teens fake ID’s, go to dangerous places and at times, deal with dangerous people in the quest of having access to alcohol. Basically Richard is entertaining the suggestion of lowering drinking since he alleges that many college and university heads wish to propose it, arguing that â€Å"lowering teen drinking may reduce the intensity of alcohol consumption in colleges†. In this regard, I concur with both Reid and Richard; most teenagers like doing that which is prohibited and thus lowering the drinking age might actually work towards lowering drinking among teenagers. This assertion is also advanced by the findings of a research by the National Institute of drug Abuse that found the high drinking age of 21 years a failure, since more than 70% of 12-13 years old 8th grad ers easily access drugs. However, Joseph Kolofano, on the other hand, totally disagrees with the idea of lowering drinking age to 18 years arguing that it would basically mean lowering to 16

Promised land Movie Review Example | Topics and Well Written Essays - 250 words

Promised land - Movie Review Example The atmosphere of realism is created by the environmental issues addressed in the film. The town people are introduced to the idea of mining of natural gas, without being given the precise details by a salesperson. The role of the soft spoken but self-driven sales-person Steve Butler is played by Matt Damon. Steve is employed by the oil company in a bid to convince the country folk to sell the drilling rights they hold in their own lands (Vant). The town is rich in oil but highly polluted making it a hazardous place to live in. A retired town scientist tries to educate the town folk on the dangers arising from natural gas mining. In his argument the scientist compels individuals to research on the oil mining method called fracking. Fracking poses a serious problem for everyone in the town, since chemicals and harmful gases get releases during the mining process. In the movie signs of dead cows are shown in protest of natural gas mining (Lemire). The cows are a representation of loss of life due to poisoning from chemicals released by the mining plant. The film is highly centered on an activist theme, since the issue of fracking is felt in America especially in Pennsylvania (Lemire). All in all , the film tries to educate Americans on the dangers of natural gas mining on both plant and animal life. The film is a clear statement against environmental pollution and corporate greed

Compare how the wellness understood in 2 different country(west or Essay

Compare how the wellness understood in 2 different country(west or east) - Essay Example However, the United States of America’s national wellness association has defined wellness as â€Å"an active process of becoming aware of and making choices toward a more successful existence† (Walters, VI) The physical well being of individuals encompasses all the physical and psychological process exhibited by individuals and demands the input of energy by the individual. This includes the physiological process as well as the well being of the individual in terms of lack of disabilities. This is understood in the same perspective in which the two nations put more emphasis on the absence of the diseases and the general health of individuals. People with diseases are perceived not to be healthy and hence are looked at in a different view. The physical well being of individuals therefore depends much on the ability of the government to put infrastructures that are mainly meant to improve on the health status of the people. However, for the Romans sex plays an important role in determining an individual wellness and health as a whole. As documented in the writings of Foucault (157), Pleasure that was derived from the ancient practices played an important part in individuals living long lives. However to the Eastern nations like Pakistan sex is looked at a taboo especially sex before marriage and hence an individuals could be disowned by the society. The social element of wellness includes the activities that are mainly directed towards the understanding of the social relationships (Marsela, 142). This includes the communication and interaction activities that are meant in nurturing such relationships. Nurtured relationship does not only begin at the older age within the communities but begin at an early age since it influences the personality and moral behaviors of individuals in the future. With regard to the social well being of the people, the nations to the east such as Pakistan have placed more emphasis on women. For the western nations, richn ess is important and determines an individual’s wellness and respect from the society. Sex, marriage and the general respect to the women is vital component of the social well being in the Pakistan community. Sex before marriage is therefore viewed as loss of social well being of an individual and for the women it can cost dearly. In other words issues of marriage and the sex before marriage define the wellness of an individual in the society. This is different in the Romans in which the social wellbeing is defined by the ability of the people to interact freely without restrictions. Unlike in Pakistan, it does not put more weight on social wellness with regard to the marriage or sex before marriage. In the Romans, wellness is not just a mere absence of disease but it encompasses even more aspects of the well being such as the self assessment. In this context, it is different from health since health is a subjective term while wellness is more of objective. The argument here is that health can be defined as the absence of disease and can therefore be measured and tested with the scientific methods to ascertain the healthy standard of an individual. The determination by the physician through the laboratory methods is enough to assert that an individual is free from disease and hence is healthy. On the other hand, wellness is different. It is more of subjective attribute of human life and hence difficult to measure. Self assessment and

Role of the Human Resources manager in an organization Essay Example for Free

Role of the Human Resources manager in an organization Essay Executive Summary This report is the result from an informational interview with a professional of Human resources management with a minimum of five years experience in the field. An informational interview is an interview which allows a student or career changer to ask questions to someone working in the field he/she is interested in. The purpose of this informational interview was to gather more information regarding Human Resources Management, the experience of the interviewee and the company under which the interviewee is working for. Jennifer Horne is HR manager generalist, and the interviewee. She is the HR manager of Krug Inc and she has been doing the HR job for six years already. This informational interview was an opportunity for me to improve my communication skills with a professional; to know how people in this field are doing and gain knowledge that I will help in my resume. It was also an opportunity to know some of the challenges encountered by the HR department within an organization example keeping the employee engaged and motivated. Moreover, the informational interview helped me to have a better understanding of the future of the HR; and also know more about Krug Inc which is one of the Canada’s largest manufacturing company. Introduction An Informational Interview is a meeting in which a job seeker asks for career and industry advice rather than employment. The job seeker uses the interview to gather information on the field, and to find employment leads and expand their professional network. The informational interview was held on March 27, 2014 at Krug Inc Manitou drive Kitchener. It was a face to face interview. The interview lasted for 15 minutes. This is because the interviewee was so busy. However these few minutes were useful because I succeeded to have some important information concerning the HR and the ways to get experience in the HR field. During this interview the interviewee answered all the questions that I asked her in a professional manner. Her answers were reflecting her experience in the job. She was feeling very comfortable and confident. I learned more about the contribution of the HR department in the achievement of the company’s mission and goals. Opening paragraph Jennifer Horne is the HR manager of Krug Inc. She is HR manager generalist. She has a HR certificate. From the time she was doing her certification the degree was not required. The degree was required from 2011. Jennifer’s first job was in 2005 as administrator of human resources; then she got a couple of contracts in small companies and then she got this one. Through these jobs she developed a good personality and experience. The experience she had with small companies helped her to get this job at Krug. According to Jennifer Horne, there are some aspects of HR that are not taught in school but she learned through experience for example how to counsel the employee. When an employee comes to her, she shuts down everything and hears about the employee’s concerns because employees are her priority. As advice for the new comers in the HR field, Jennifer says that we should not look only for high positions because we do not have experience. She suggested to newcomers to start with short work opportunities (3-6 months). Additionally, she said that we, new comers, should consider jobs which are proportional to our skills but not above because if we want jobs which are above our skills we won’t get them. In others words, we should start by the entry level position. Hartman Krug was a cabinetmaker of Germany heritage. He founded Krug Inc in 1880. He started his business in Berlin and Kitchener. He was producing upholstered office chairs and carved residential furniture. Krug‘s attention to detail and quality was the force behind its popularity within Canada. Krug goal is to create an elegant and lasting product. In 1930’s, krug was producing office and contract chairs and tables exclusively, and in the war years of 1939 to 1945, virtually all the company’s production was for the Canadian government’s war effort. In the post-war boom period, Krug’s output grew rapidly to supply a market in during which office furniture was in high demand. The implementation of new equipment and procedures were required for Krug‘s entrance into the U.S market mid 1970’s. As a result Krug entered into the desk market, and purchased imperial furniture of Stratford, Ontario in 1980. Krug immediately moved its large lumber and kiln-drying line there, while continuing production at the Ahrens street plant. In 1984, Krug purchased a large building on Manitou Drive in Kitchener and immediately relocated its warehousing and distribution operations to the new facility. A large veneer operation was put in place, and over the next few years the Manitou plant became one of the premier  manufacturing facilities of desks in North America. Today Krug is one of the fastest growing companies in the office furniture industry. Fueled by product development and plant expansions, Krug has enjoyed double- digit growth each of the past four years. Additionally, Krug’s showrooms and outstanding team sales representatives across the United States and Canada have achieved sales of almost 100 million dollars. â€Å"This is a very exciting time for Krug,† says Len Ruby, Krug president. With 125 years of rich heritage we continue to grow by leveraging today’s technology, with Hartman Krug’s vision for detailed craftsmanship.† . Located in the heartland of southern Ontario, Canada, we employ over 500 non-unionized staff members . The human resources department of Krug Inc does not have the entry level position. The branch of Kitchener Manitou has one HR manager generalist and one HR manager specialist who controls the generalist. Krug is a vertically-integrated manufacturer, taking raw materials through state-of-the-art processes to finished products, and delivering them directly to its customers. The customers of Krug include many of North America’s growing companies and its products are specified by designers, architects and major distributors across the continent and beyond. The different products of Krug include private office casegoods, conference tables and meeting room furnishings, and a wide range of office and hospitality seating and tables. Krug encounters many challenges. First of all, the rapid appreciation in the value of the Canadian dollar is the first challenge. Krug and other companies of the same sector are highly exposed to the international trade; and the export prices are fixed in US. The second challenge is the increasing of energy costs. Energy intensive manufacturing industries make up approximately 29% of Canada’s manufacturing gross domestic product and the companies of the energy sector have considerably increased the price of the energy cost. The third challenge is the competition from emerging economies. The Canadian manufacturing sector is impacted by the global competition especially the one from china. The manufacturing sector is facing low cost and high value competition from other emerging economies like India. These emerging economies have a great labor force that is qualified and not expensive. The fourth challenge is the availability of skilled labor. There is a lack of skilled and experience  workforce in Canada. This is because the major part of the Canadian population is baby boomers: The populations is aging and close to the retirement. However, there is a high demand of skills labor in the face of advanced technologies and the â€Å"knowledge based economy. The last challenge is the regulatory environment. The Canadian government wants Canada to become one of the best countries with a small pollution footprint. For this reason, all companies in Canada have to follow the regulations. The protection of the environment is one of Krug’s missions, but the regulations from the government are a little bit difficult and are considered a burden to the company. The HR at Krug has a great influence on the organization because it contributes to the company development by hiring potential employees who can fit to the organization culture. The HR train and develop the new and current employees. The HR department also assists employees through counseling. The HR department coordinates the health and safety program and the workplace safety and insurance board (WSIB). The HR department and the safety staff strive to have a zero lost accidents and continually train the employees to the health and safety purposes. To ensure this, the senior management and the HR department constantly review performance, ensuring that both joint health and safety committees are operating effectively. They promote employees in order to motivate them and make them more engaged. The HR helps the payroll department to calculate the employees’ compensation. They make sure the employees are paid proportionally to their performance and productivity. They also ensure that the work force is diverse and contains all the four designated groups: women, people with disability, minority group and aboriginal. The HR department maintains the pay equity in accordance to the regulations. The HR department is facing a lot of challenges; the biggest challenge encountered by the HR department of Krug Inc is keeping the employees engaged in order to always be productive. The economical situation had an impact on the company and the benefits package of the employees have reduced. This economical situation has made the situation worse for the department. Another challenge is finding the right fit for the organization. The right fit is the candidate who is able to identify himself/herself as a member of the organization and accept the culture of  the organization. Furthermore, the HR manager handles employees’ conflicts. Such conflicts make the employee less productive and encourage job dissatisfaction. To keep the employees engaged the organization has to motivate through rewards and by involving them in the decision making process. The reward is a way for the organization to show their recognition of the employees’ performance and contribution to the succe ss of the company. The reward is a kind of feedback given by the organization which pushes the employees to put in more effort. Get the employees involved in the decision making may be a good way for the organization to always take the right decision because the managers may not have all the information they need to make the decision. Moreover, the involvement of the employees makes them more committed to the decision taken and engaged to carry out the decision. The implication of the employees in the decision making process increases the employee motivation and performance and by the way the productivity of the organization also increases. This informational interview has been a great experience for me because it helps me to know more about the duties of HR and now I actually know what is expected of me in the HR. Primarily, I learned that the HR generalist job required a lot of emotional intelligence (EI) because the manager has to deal with emotions and feelings of employees. The EI helps the manager to understand the needs and feelings of the employees and it also leads to a stronger and more fulfilling t he employees’ satisfaction. The EI helps the manager to resolve workplace conflicts. With EI helps the manager understands what motivate (drivers) the employees. The EI gives the manager the potential to use the diversity of the team to increase the productivity of the each employee in the team. The second major point that I have learned is that the job of HR generalist requires the manager to be more flexible. The flexibility here refers to the ability of the manager to respond to the needs of employees anytime that is necessary and to move easily from one task to another. The generalist does all the responsibilities of the HR department by herself. Therefore, the manager has to be available to hear about the concerns of the employees anytime. The third major point that I learned is that the HR generalist has to be able to work under pressure. The pressure here is caused by the fact that the manager has a lot of responsibilities that are time framed. The HR generalist does all the responsibilities of HR  department for example are hire, train and develop employees , assist the payroll department, responsible for the WSIB and health safety and all others responsibilities. Thus, the manager has to be able to work under the high pressure. These three elements mentioned above are considered as the major points that I have learned because they reflect the real role of the HR manager within an organization, they help me to better understand the HR field. These majors points help me to know where I have to work more if I want to become a good HR manager. The interviewee was a generalist and I do not really appreciate the role of generalist because they touch everything concerning HR but they do not do it deeply. The HR generalist job is more stressful especially in a company like Krug that do not hire for an entry level position. This makes the situation more stressful. I want to know deeply everything concerning the HR field because if I know a lot about the HR job it will not be stressful anymore. I want to be a HR specialist not a generalist. Moreover, the other thing I would like to do differently is the interview process. This was my first time and I was not really acting like a professional. The next time I will ask more questions to the interviewee and act like a professional. However, what I hope to do the same concerning the HR job is to develop an emotional intelligence so that I will be able to manage effectively the emotions and feelings of employees. Conclusion To sum up, the informational interview was a great experience for me because I learned a lot about the HR job, the interviewee and Krug Inc. this interview was an opportunity for me to start building my network and make my resume more interesting. It was a little bit stressful but I succeeded to collect the most important information I needed this is how to get experience in the HR field. For my next informational interview, I think I will be more professional than this first one. Few days after the interview, I sent a thank you carte to the interviewee to thank her for her time and all the information she gave to me. This was a step forward experience.

Kant Moral Law Theory Essay Example for Free

Kant Moral Law Theory Essay â€Å"Two things fill the mind with ever new and increasing admiration and awe the oftener and more steadily we reflect on them: the starry heavens above me and the moral law within me. † – Kant (1788), pp, 193, 259 Immanuel Kant introduced and initiated his ‘moral law theory’ in the late 18th century. The doctrine in question sought to establish and constitute a supreme or absolute principle of morality. Kant disputes the existence of an ‘ethical system’, whereby moral obligations are obligations of ‘purpose’ or ‘reason’. The accuracy of actions [i. e. the rightness or wrongness of an individual deed] is determined by its configuration and conformity with regard to ‘moral law’. Evidently, according to Kant, an immoral transaction is invariably contemplated as an illogical or unreasonable occurrence or action. The supreme moral principle is a consistent working criterion that proves to be practically helpful and theoretically enlightening when used by rational agents as a guide for making personal choices (Kant VI). A supreme guiding moral principle must carry with it an absolute necessity and be done out of duty to the moral law in order to be free from corruption. Kant believed in a fair and impartial law. He accredited and affirmed the presence of an objective moral law that we, as humans, were/are able to identify with through the process of reasoning. Kant argued that we are able to recognise and distinguish moral law, without making reference to the possible consequence or outcome. Immanuel Kant declared a differentiation between statements [i.e. posteriori and priori] that he believed to coincide with moral law. A posteriori statement is one that is based on experience of the material world. In opposition, a priori statement requires no such knowledge; it is known independent of the phenomenal world. Furthermore, Kant continued to make additional distinctions with regard to analytic and synthetic statements. An analytic statement, he claims, is one that by its very nature is necessarily true, as the predicate is included within the definition of the subject. Example: – [â€Å"all squares have four sides†]. The previous statement is of an analytic nature, as the predicate, i. e. the square having four sides, is implicit and is part of the definition of the subject – [â€Å"square†]. An analytic statement is necessarily true – true by its own authority, and is purely explicative, as it tells us nothing new about the subject. In contrast, a synthetic statement is one in which the predicate is not included in the definition of the subject, and thus is not necessarily true. A synthetic statement also tells us something new about the subject. Prior to Kant, it was widely accepted that there were only two types of statement: a priori analytic and a posteriori synthetic. Kant accepted these two statements although believed there to be a third: a priori synthetic statement. These are statements that are known independent of experience that may or may not be true. Kant claimed that these priori synthetic principles are inherent within us and therefore subsequently form the basis of all moral decision making. Kant’s theory is based on and is primarily concerned with the aspect of ‘duty’. Kant believed and promoted the notion that to act morally is one’s ‘duty’, and one’s ‘duty’ is to act and proceed in accordance to the principles of moral law. Due to this, Kant’s theory is categorised and distinguished as a ‘deontological argument’. A deontological theory is one that maintains the moral rightness or wrongness of an action and depends on its fundamental qualities, and is independent of the nature of its consequence – â€Å"Duty for duty’s sake†. This perspective can be viewed in contrast to the beliefs and ‘rules’ associated and belonging to teleological arguments, i. e. utilitarianism. Immanuel Kant argued that moral requirements are based on a standard of rationality he dubbed the â€Å"Categorical Imperative. The categorical imperative has derived from the initial belief and notion that humans base their moral judgment on pure reason alone. This view can be viewed in contrast to a ‘morality theory’, which assumed/s that human’s actions are guided by emotions or desires. Example: When deciding what I ought to say to a friend who is distraught. Rationale would dictate that I give sensible advice, whereas my emotions may impulsively tell me to give comfort and sympathy. The categorical imperative declares and differentiates between obligatory and forbidden actions, and places further emphasis on the notion of ‘duty’. This statement can be strengthened through the following quotation – [â€Å"All in imperatives command either hypothetically or categorically†¦ If the action would be good simply as a means to something else, then the imperative is hypothetical; but if the action is represented as a good in itself†¦ then the imperative is categorical. †]. Example: If someone tells me that they will buy me dinner if I give them a lift into town, then this is a conditional action and would fall into the hypothetical imperative category. Conversely, if I think that I should give my friend a lift into town with no other agenda (i. e. she will not buy me dinner because of it), then this is a categorical imperative because it is independent of my interest and could apply to other people as well as myself. There are three principles of the categorical imperative: * Universal law; * Treat humans as ends in themselves; * Act as if you live in a kingdom of ends. 1. The categorical imperative is [â€Å"Do not act on any principle that cannot be universalised†]. In other words, moral laws must be applied in all situations and all rational beings universally, without exception. 2. [â€Å"Act that you treat humanity, both in your own person and in the person of every other human being, never merely as a means, but always at the time as an end. †] – The previous statement declares that we must never treat people as means to an end. You can never use human beings for another purpose, to exploit or enslave them. Humans are rational and the highest point of creation, and so demand unique treatment. 3. The quotation [â€Å"So act as if you were through your maxim a law-making member of a Kingdom of ends†] states Kant’s belief in the fact that humans should behave as though every other individual was an ‘end’. In conclusion, it is arguable that the categorical imperative possesses a sense of authority with regard to what actions are permitted and forbidden under Kant’s moral law theory.

Iraq and India: Energy Trade Relations

Iraq and India: Energy Trade Relations Statement of the Problem The economic openness is the reality of today’s developed world. The asymmetrical distribution of resources and factor of production has required the economist and social scientists for mutual interaction and trade cooperation for the development of the global economy. The trade and economic cooperation between the two countries is more important these days because of the essential for formulating a feasible and beneficial strategy for the development of the both countries. The bilateral trade and Economic Cooperation between Republic of Iraq and Republic of India are unique. The trade and other related relationships between India and Iraq have its own significance for the economic development of both these countries. Both countries have been traditionally collaborative and had strategic and friendly relations. India has supported a free, democratic, pluralistic, federal and united Iraq  [1]. India-Iraqi ties flourished only after India had started cultivating. Iraq, in bila teral terms on the basis of mutuality of interests in the political sphere and complementarities interests in economic sphere subsequently. It is significant to note that Iraq was one of the few countries in West Asia with which India had established relations very early at the embassy level  [2]. However, India’s economic cooperation with Iraq was stronger than other west Asian countries due to its geographical location and natural resources. The looming threat of wars in Iraq had continuous uncertainty and a negative impact on India’s as well as global trade markets. India’s trade with Iraq tremendously weakened during war periods  [3]. But India’s focus on a strengthened and multi-faceted relationship with new Iraqis an outcome of the significant changes in the political and economic relations between two countries. India’s has been cooperating continuously with Iraq on the road to recovery in the post Saddam Iraq. Indo Iraq economic coopera tion was slow Initial Stage of Post Saddam Government. With the democratically elected government of Iraq in year 2005, it received a strongly re-boost to restart trade and cooperation with India. India actively supports the ongoing reconstruction efforts in Iraq  [4]. Both countries Explore cooperation in e-Governance during Deputy Foreign Minister of Iraq, Mr Labeed Majeed Abbawi, visited India on 17-22 May, 2011. Indian business applied for contracts for restart trade and cooperation. Since there is revival in potential for Indo-Iraqi trade and commerce, a number of steps have been taken at the policy level that can positively impact Indian companies looking to do business with Iraq. At a broad strategic level, a Memorandum of Understanding (MoU) has been signed in 2013 between Iraq’s Ministry of Foreign Affairs and India’s Ministry of External Affairs to update and discuss bilateral and international relations of interest. The two countries are looking to enhance the energy trading relationship, which forms a significant part of overall trade between India and Iraq. The government of India has proposed that it should be ‘strategic partnership’, which could include aspects like oil exploration, petrochemical complexes and fertiliser plants. To this extent, Iraq and India have signed MoU on Cooperation in the field of Energy to make further progress in the relationship in the sector. India aims to change the nature of the relationship with Iraq on energy from a buyer-seller one into one with equity partnership. Iraq and India have also signed MoU on Water Resource Development and Management that looks to cooperate and share expertise in the field on national and international levels  [5]. Such as Indian business applied for contracts for reconstruction projects to coalition provisional authority and more recently the activities of Iraqi business in India have been growing rapidly  [6]. H owever Project exports are perhaps the most significant factors in India’s economic relations with Iraq as well as other gulf countries. They are significant not only for their trade generating effect but also for a different kind of interaction they render possible in India’s external relations  [7]. Today in the globalised world the economies of Iraq have assumed a new economic as well as strategic importance for India. The economic reforms in India resulted becoming one of the fastest growing economies of the world. The growth of India’s economy has stimulated growth in the industrial sector. The higher growth in India’s industrial sector has further resulted in significant rise in energy demand. As India is not self sufficient in its energy requirement, major portion of her energy demand is fulfilled by Iraq petroleum imports. Thus in a situation of growing industrial output and demand for energy, India’s dependence on Iraq would significantly increase. Presently Iraq has become second largest supplier of oil to India only after Saudi Arabia. Thus the trade relations between India and Iraq are very crucial for the growth of Indian economy. It was reported that in India crude oil imports account for more than 96 Percent of her total imports from Iraq. This makes India to face severe deficits in her trade balance with Iraq. But the emergence of rich market of Iraq offered opportunities to India for balanced bilateral trade in 2012. Iraq requires India’s exports in terms of more goods, items, instruments and equipments and more investment in infrastructure, agriculture, machinery, power, healthcare and telecommunication. India’s former Commerce and Industry minister Anand Sharma promised him to encourage Indian businessmen to explore business opportunities in Iraq  [8]. India is appearing to correct this deficit with new investment opportunities, specifically in the energy sector, in one of the fastest growing economies in the region. India is also looking to counter the growing presence of China in Iraq. Beijing has already invested heavily in various projects around Iraq, and has even built its own airport near the Iran-Iraq border from where it ferries its workers to various oil fields in the southern part of the coun try  [9]. In the immediate future, India is looking at increasing its import of Iraqi crude and a senior minister in the Iraqi government has offered to up his country’s oil exports to India by as much as 30 per cent. That Indian oil companies shifted from Iranian to Iraqi oil in 2011-12. In recent year, bilateral trade between both the countries accelerated through Indian government maintained the huge demand of Iraqi crude oil. On the other hand Tubes pipe of iron steel products; Meat of bovine animals, frozen products and Indian basmati rice has found good markets in Iraq, overtake US long gained rice market since 2010. The market for exporting basmati rice would increase due to Iraq’s preference for the products and on the other hand Indian market provides a cheaper imports option. An important step to foster stronger economic bilateral ties between countries took place in an interactive session on certification of goods and exports potential of Iraq, organised by federation of Indian export organizations (FIEO) in April 2012 in New Delhi. Hussein Ali Rajab, the commercial councillor, embassy of Iraq, felt that India exports to this market should increase from $ 750 million to about $ 3 billion by 2015. It is directed that all Indian goods imported to Iraq must be certified by their designated inspection agency so that the buyer can release their goods in Iraq. The previous year, Indian tea exports suffered a setback as more than 200 containers of Indian tea that were being exported to Iraq were barred and returned due to quality issues. Indian steel firm Jindal saw won a 25 year contract to build and run a factory for manufacture oil and gas pipelines in south Iraq. This $ 198 million deal was part of Iraqi efforts to revive its long deserted industrial sector. As part of Indian effort in infrastructure development in Iraq, reliance Globalcom, in projects collaboration with Iraqi telecommunications and post company (ITPC), launched the a l-Faw cable landing station (CLS) for providing telecom service in the country. It is set to enhance internet speed for Iraqi domestic consumer. But presently, demand of India’s Indian productto Iraq and mutual business ties temporarily declined due to Iraqi political climate insurgency  [10]. India’s expatriate in Iraq, once substantial has dwindled to almost nothing. In response to high levels of violence, the Indian government in 2004 banned labour brokers from hiring people for Iraq. This ban was for six months and then was extended from time to time. The extended period of the ban was valid up to April 30, 2010 based on the recommendation of the ministry’s Gulf division. it had been decided not to extend the ban beyond April 30,2010. On 4 May 2010 Indian government lifted the ban on grant of emigration clearance for Indians wishing to travel to Iraq but cautioned that people should take care of their security while working or visiting the oil-rich country. After that Indians can now legally travel to Iraq for work  [11]. Lots of Indians (both legal and illegal migrants) came to Iraq via United Arab Emirates (UAE) and other gulf countries in the past 5 years  [12].More than 80,000 Indians are living in Iraq despite an earlier government advisory again st travel to the country that has been in turmoil since Saddam Hussein was ousted  [13]. The lifting of the ban was termed a step towards normalization of relations between India and Iraq  [14]. Indian Migration to Iraq got disturbed in June 2014 due to political as well as economic crisis in Iraq  [15]. [1] Annual Report 2011-12,Ministry of Overseas, GOI [2] Ajay N Jha, Indo-Iraq Relations: 1947-86: Need For Fress Iniciatives, in West Asia and Indias   Foreign Policy, ed. Verinder Grover( New DElhi: Deep Deep Publications, 1992), pp 437-461. [3] Ibid [4] Opcit 1 [5] Opportunities for India in Iraq’s restructuring, Spacesence News. Feb 06, 2014.  http://www.spacesense.in/news/13 (accessed June 2014, 27). [6] Azhar Muhammad, Indo-Iraq Economic Cooperation in Post Saddam Period, Journal of WestAsian Studies (Deptt. of West Asian Studies, AMU, Aligarh) Vol.23 (2009): pp 148-161. [7] Girijesh C Pant, India-Gulf Economic Relations: A Profiles, in West Asia and Indias Foreign   Policy, edited by Verinder Grover (New Delhi: Deep and Deep Publications, 1992) p 65. [8] Iraq Calls for Balanced Bilateral Trade With India, Outlook, FEB 29, 2012. http://www.outlookindia.com/news/article/Iraq-Calls-for-Balanced-Bilateral-Trade-With-India/753569  (accessed June 12, 2014) [9] Kabir Taneja, India looks for larger presence in Iraq, June 22, 2013. http://www.sunday-guardian.com/business/india-looks-for-larger-presence-in-iraq (accessed June 21, 2014). [10] Sonia Roy, Iraq In Persian Gulf 2013: Indias Relations With the Region, by P.R. Kumaraswamy, pp 115-17. New Delhi: Sage Publication, 2014. [11] India lifts ban on travel to Iraq, The Siasai Daily, May 4, 2010. http://www.siasat.com/english/news/india-lifts-ban-travel-iraq-0 (accessed May 23, 2014). [12] Working in Iraq not worth the risks, says Indian worker in the country, IBNLive, June 16,  2014. http://m.ibnlive.com/news/world/working-in-iraq-not-worth-the-risks-says-indian-worker-in-the-country/479447-2.html (accessed August 2, 2014). [13] â€Å"India lifts ban on travel,† The Siasat Daily, May 4, 2010http://www.siasat.com/english/news/india-lifts-ban-travel-iraq-0 (accessed May 23, 2014). [14] Himanshi Dhawan, Ban on Indians travelling to Iraq lifted, January 9, 2010. http://timesofindia. indiatimes.com/india/Ban-on-Indians-travelling-to-Iraq-lifted/articlehow/6025044.cms(accessed  June 21, 2014) [15] â€Å"Indian faces the Iraq test,† The Hindu, June 21, 2014. http://www.hindu.com/opinion/editional/India-faces-the-Iraq-test/articles6134195 ece (accessed July 12, 2014). India: A Mixed Economy India: A Mixed Economy The present chapter is devoted to the introductory issues relating to the role of Direct tax laws in the development of International Business. Focus has also been laid on the need to present a hospitable environment for encouraging foreign investment and to protect the revenue base of the nation. The chapter has been classified on the following lines. 1.1 Introduction 1.2 Indian Tax Structure 1.3 Basic Principles Of International Taxation 1.4 International Business: Concepts, Scope And Structure 1.5 Need For International Business 1.6 Review Of Existing Studies 1.7 Statement Of The Problem 1.8 Objective Of The Study 1.9 Scope Of The Study 1.10 Limitations 1.11 Hypothesis 1.12 Research Methodology1.1 INTRODUCTION Rapid economic development happens to be one of the primary objectives of all developing economies and India is not an exception. This is possible mainly through the accumulation and proper use of capital. The developing economies lack adequate basic infrastructural facilities. In order to develop these, the government takes upon itself the responsibility for building up capital formation, through sound taxation policies. India is a mixed economy. Liberalization, privatization and globalization have further strengthened the role of tax policy in economic development. Both the public and the private sectors have to play an important role in ensuring satisfactory growth rate. For this, the government has to work out and provide adequate avenues for raising funds by private enterprises. This envisages the need to provide adequate incentives, rebates and reliefs in the form of tax deductions to stimulate the private sector. Here again a sound tax policy and a robust tax structure is inevitable. In order to accomplish the above objectives, the government enacted the Income Tax Act, 1961 repealing the act of 1922. The present Act has realized due weight age of taxation of International Business which has assumed much importance to the tax collector as well as to the tax payers. 1.2 INDIAN TAX STRUCTURE The Indian direct tax policy is structured in such a way as to ensure high progressivity both in terms of tax on income as well as on wealth. The act ensures that higher the level of income, higher shall be the tax incidence. By virtue of entry 82 of List I of the seventh schedule of the constitution of India, the Parliament is empowered to levy tax on income other than agricultural income. Therefore with due exercise of this power the Parliament has enacted the Income-Tax Act 1961. It is a comprehensive act embodied with 298 sections, divided in XXIII chapters, fourteen schedules, along with yearly Finance Acts coupled with Income Tax Rules, 1962. 1.3 PRINCIPLES OF INTERNATIONAL TAXATION There are two basic principle in International taxation 1) Residence Based Taxation- The principle of residence-based taxation asserts that individuals are taxable in the country or tax jurisdiction in which they establish their residence or domicile, regardless of the source of income. In the case of companies or firms, the place of incorporation or the place where control or management is exercised is deemed to be the place of residence. The principle of residence-based taxation of income envisages the taxation of global income. Accordingly, India follows residence based taxation in case of Residents. 2) Source Based Taxation- There are individuals/entities whose residence is in one country but their business is actually carried on in another country and their income is earned in the latter country. The principle of residence-based taxation would be inappropriate in such cases. So the country which provides the opportunity and facilities to generate income or profits should be given the right to tax such income. This forms the underlying basis of the principle of source-based taxation of income. India follows source based taxation in case of non-resident. 1.4 INTERNATIONAL BUSINESS; CONCEPT, SCOPE AND STRUCTURE International Business is a term used to collectively describe all commercial transactions (private and government, sales, investments, logistics and transportation) that take place between two or more regions, countries and nation beyond their political boundary. Private companies, usually undertake such transaction for profit while government undertakes them for profit and political reasons. It also refers to all those business activities that involve cross border transactions of goods, services, resources between two or more nations. International Business not only refers to multinational companies having deals with foreign entities and making headways into the foreign market. It also involves small and independent companies or entities engaging in business with international clients through the medium of internet. International Business comprises a large and growing portion of the worlds total business. Almost all large or small companies are affected by global events and competition because most of the companies sell output and/or secure supplies from foreign countries or compete against foreign products and services. A multinational company would always consider its: MISSION i.e. what the company will seek to do and become over the long term. OBJECTIVES i.e. specific performance targets to fulfil its mission. STRATEGY i.e. the means to fulfil its objectives. The following factors have given a boost to the growth of International Business. Rapid increase in and expansion of technology Liberalization of government policies relating cross-border movement of trade and resources Development of the institutions needed to support and facilitate international trade Increased global competition An International Business may take any of the following mode: Import and export (goods and services) Tourism and transportation Licensing and franchising Turnkey operations Management contracts Direct and portfolio investment And much more MERCHANDISE EXPORTS are tangible goods sent out of a country. MERCHANDISE IMPORTS are tangible goods brought in. Imports and exports are countrys key international economic transaction. SERVICES are earning other than those derived from goods. Earning received are service exports and earnings paid are service imports. INTERNATIONAL TOURISM and TRANSPORTATION are important sources of revenue for airlines, shipping companies, travel agencies, and hotel. Greece and Norway is earning a significant amount of revenue from transportation. Bahamian country is dependent more on earning from foreign tourism than earning from the export of merchandise. U.S. has in recent years earned more from foreign tourism than from its exports of agricultural goods. TURNKEY OPERATIONS means construction or any other operation, performed under contract of facilities that are transferred to the owner as and when they are ready to begin operating. Licensing means use of assets such as trade-marks, patents, copyrights or expertise under contracts. This generates earnings called royalties. FRANCHISING is a way of doing business in which one party (the franchisor) allows another party (the franchisee) the use of trademark that is an essential asset for the franchisees business. The franchisee is also assisted on a continuing basis in the operation of business by providing components, management services and technology. Foreign investment involves ownership of foreign property in exchange for financial return. A FOREIGN DIRECT INVESTMENT is one that gives the investor a controlling interest in a foreign company. A PORTFOLIO INVESTMENT is an investment that gives the investor a non-controlling interest in a company or ownership of a loan to another party. CONTRACT MANUFACTURING it refers to a type of International Business where a firm enters into a contract with a few local manufacturers in foreign countries to get certain components or goods produced as per its specification. It is also known as OUTSOURCING. It can take three major forms; Production of certain components such as automobile component to be used later for producing final products. Assembly of components into final product such as assembly of hard disc, mother board, floppy disc drive etc. Complete manufacture of the product such as garments. The major international companies such as NIKE, REEBOK, LEVIS, get their products or components produced in the developing countries under contract manufacturing. 1.5 NEED FOR INTERNATIONAL BUSINESS International Business helps both the countries to earn foreign exchange which can be used for meeting imports of capital goods, technology, petroleum products and fertilizers and consumer product and services at affordable price. International Business operates on a simple principle -produce what a country can produce more efficiently, and trade the surplus production so generated with other countries. If such an exchange pool of goods and services is distributed equitably amongst nations, it benefits all the trading nations. Producing solely for the purposes of domestic consumption restricts a countrys prospects for growth and employment. International Business helps developing countries to execute their plan to produce on a larger scale and thus create employment for people as well. International trade of goods and services has made it possible for the world community to consume goods and services produced in other countries. A number of corporate entities have improved prospects of their growth by plunging into overseas markets International Business can be more profitable than the domestic business. When the domestic prices are lower, business firms can earn more profits by selling their products in countries where prices are higher. Many firms set up production capacities for their products which are in excess of demand in the domestic market. By planning overseas expansion and procuring orders from foreign entities, they use their surplus production capacities and improve the profitability of their operation. Production on a larger scale leads to economies of scale, which in turn lowers production cost. 1.6 REVIEW OF EXISTING STUDIES No study seems to have been made in India to cover the various aspects of Taxation of International Business. This section presents a brief review of some of the important studies conducted on the subject of taxation. These studies would provide background material for the proposed work. Goenka (1983)1 emphasized the need for evolving an optimum direct tax planning process for our business entities, which will enable them to maximize their after-tax profits, so that these are available for establishing new industries and expanding the existing ones. Tax planning has emerged as an important tool for management decisions beginning with the settling up of an enterprise to the level of strategic, project and operational planning constituted at different stages of development of an enterprise and at different levels of policy formulation and operation. Tax planning would in no way lead to tax loss to the national exchequer; as the corporate sector progresses at a faster pace, Government can not only recoup the tax loss but improve upon the same. Agarwal (1987)2 has emphasized on tax incentives as an instrument of Fiscal policy to achieve the stated objectives of mobilizing saving and inducing investment. In the opinion of author, tax incentives offer a relatively straight forward means of promoting industrialization compared to other long term or complex measures that are more difficult to implement. However, tax incentive may not be used and may not yield the desired results. So tax incentives may be complemented with some of the other alternative measures to achieve the desired results. The study also revealed that the type, size and magnitude of tax incentives offered in different countries vary widely depending upon the needs and aspirations of their people. So incentive programme in India has undergone a number of changes from time to time and has a wide coverage. India is offering largest number of tax incentives as a part of its tax incentives package. Agarwal (1991)3 observed that significance of personal income tax can be judged in terms of its share in total tax revenue or national income. The contribution of direct taxes in general and of personal income tax in particular to the total tax receipts of Union Government of India has declined over time. India has depended more on indirect taxes for additional resource mobilization. Frequent upward revision of the exemption limit under the personal income tax tends to restrict growth of the tax base. The study covers the single major category of personal income tax payers individual. These account for more than 90% of the total number of personal income tax payers and their taxable income. The observed elasticity, progressivity and re-distribution impact of a tax is the net effect of interaction between tax parameters (such as tax schedule) and non tax parameters (such as income inequality). The study has concentrated on observed empirical functions and not on behaviouristic relations. So the discussion of tax evasion and tax compliance is beyond the scope of the study. Jain (1991)4, revealed that the private corporate sector has been looked upon as an important source of saving in India. The Government has succeeded in influencing the corporate decision processes at different levels and encourages them to save more. In Indian tax structure, there is a heavy tax on companys profits which reduces savings since it is assumed to be borne by the companies themselves; so the question of mechanics of corporate saving behaviour was probed into and she identified the possible channels through which taxes could influence corporate saving decisions. She insisted on revamping the tax structure. A reduction in tax rate would have a favourable impact on retention, resulting in utilization of more internal finance and ploughing back of profits. Tax reductions have to be combined with a corresponding review and reduction of tax incentives and fiscal incentives provided to the corporate sector. KADEL (2000)5 stated that Nepal, a small under developed country of the world economy, started using tax incentives to encourage private investments. The result was the introduction of tax holiday system and providing many other tax related facilities by Industrial Enterprise Act in 1962 and motive was to attract private investment. Since then, series of changes in tax rules were noticed. One of the objectives of all these changes was to create investor friendly environment and in turn increase investment. The author revealed that inflation is the main source of distortion for the corporate tax system in Nepal. Inflation rate and effective tax burden in Nepal are negatively related. The main determinant of fixed asset investment in Nepal is the availability of market or customer. The tax factor too as a determinant of fixed asset investment is playing only a small role in this regard. Across the four techniques of providing tax incentives i.e., tax holiday, accelerated depreciation, investment allowance and tax rate reduction, investment allowance is the best method to reduce the effective tax burden. Full tax holiday system is not preferable for both the reduction of tax burden and getting equity in the tax system. The proposed study will attempt to bridge the gap by focusing on international business. 1.7 STATEMENT OF THE PROBLEM India, the worlds largest democracy, has emerged as a strong player on the international arena. Indias role in international affairs is increasing at a higher pace. The thrust for major changes initiated by the Indian Government is to sweep away much burdensome regulation and create a business friendly environment for domestic and international business. Development took place through many reforms e.g. macro-economics reforms, tax reforms, finance reforms and freeing of capital markets, reforms in the regulation of business firms, revitalization of the Indian private sector, removal of exchange control and convertibility, trade reforms and foreign direct investment, reduction in licensing and quota raj as well as inspectors domain. Tax reforms, initiated in 1991, have sought to rationalize the Indian tax structure and increase tax compliance with the following steps: Reducing the rates of individual and corporate income taxes, excises, and customs and making it more progressive. Simplication of laws and procedures and introduction of Advance Ruling Introducing tax incentives in the form of exemptions and concessions. Easing out the rules relating to filing of returns (E-filing), TDS Laws relating to IB have also been simplified. Despite the above steps initiated by the government, the problem of ambiguity is continuing viz. (1) Business entities are not sure of their future tax liability in terms of rate of tax (to be applied in years to come, changing by virtue of Finance Act) (2) Retrospective amendment in the law has its own impact on foreign business entities.(Vodafone International Holding BV v Union of India) Vodafone was embroiled in a $2.5 billion tax dispute with the Indian Income Tax Department over its purchase of Hutchison Essar Telecom services in April 2007. It was being alleged by the Indian Tax authorities that the transaction involved purchase of assets of an Indian Company, and therefore the transaction or part thereof was liable to be taxed in India. Vodafone Group Plc. entered India in 2007 through a subsidiary based in the Netherlands, which acquired Hutchison Telecommunications International Ltds (HTIL) stake in Hutchison Essar Ltd (HEL)-the joint venture that held and operated telecom licences in India. This Cayman Islands transaction, along with several related agreements, gave Vodafone control over 67% of HEL and extinguished Hong Kong-based Hutchisons rights of control in India, a deal that cost the worlds largest telco $11.2 billion at the time. The crux of the dispute had been whether or not the Indian Income Tax Department has jurisdiction over the transaction. Vodafone had maintained from the outset that it is not liable to pay tax in India; and even if tax were somehow payable, then it should be Hutchison to bear the tax liability. In January 2012, the Indian Supreme Court passed the judgement in favor of Vodafone, saying that the Indian Income tax department had no jurisdiction to levy tax on overseas transaction between companies incorporated outside India. However, Indian government thinks otherwise. It believes that if an Indian company, Hutchison India Ltd., conducts a financial transaction, government should get its tax out of it. Therefore, in 2012, India changed its Income Tax Act retrospectively and made sure that any company, in similar circumstances, is not able to avoid tax by operating out of tax-havens like Cayman Islands or Lichtenstein. In May 2012, Indian authorities confirmed that they were going to charge Vodafone about Rs. 20000 crore (US $4.5 billion) in tax and fines. The second phase of the dispute is about to start. 3.) Lots of disputes and litigation are pending before the various court of law of the country which are deciding factors for tax liability of business entities.( Idea Cellular-ATT, GE-Genpact, Mitsui-Vedanta, Sabmiller-Fosters and the Sanofi Aventis-Shantha Biotech have tax cases pending in various high courts in the country) 4.) Uncertainty regarding the impact of direct tax laws and allied costs arising after the completion of total project particularly where in the international transactions, the gestation period of a project is too long ranging from 3 years or more. 5.) The effect of change of government policy due to tax avoidance treaty with other countries resulting in the total darkness regarding tax incidence on their profit after the completion of project. (India is negotiating the tax treaty with Mauritius to prevent evasion of tax. India wants to retain the right to tax capital gain arising to non-resident. India has already started raising tax demands against the companies and many of these cases are being disputed in various courts.) BRIEFLY, DOUBLE TAXATION, UNRESOLVED TAX DISPUTES, UNCERTAINTY IN THE APPLICATION OF INTERNATIONAL TAX RULES, HEAVY COMPLIANCE BURDENS, ALL CAN ACT AS A BARRIER TO THE EXPANSION OF CROSS-BORDER TRADE AND INVESTMENT, THEREBY HAMPERING INDIAS GROWTH RATE. 1.8 OBJECTIVES OF THE STUDY With a view to extract the gains of globalization and to develop international business in mutual interest, the present study is being undertaken with the following objectives: 1) to examine the role of direct tax laws in the development of International Business. 2) To appraise the Tax Professionals, Tax Executives and Entrepreneurs with the provisions of tax laws, connected with International Business/International Transactions and enabling them to take advantage of all tax benefits concessions (set-off carry forward),rebates (section 89) and reliefs(section 90 91), allowances(section 35), deductions ( section 80) and exemptions (section 10), available in our tax laws with due compliance of the requisites. 3) To suggest and propose measures to our policy makers that by making lawful amendments in the act, how our International Business can be strengthened. Broadly speaking, the study would address the following issues: What are the measures through which our tax professionals can manage their global tax risk and meet cross border obligation? How our business entities can complete their international transactions peacefully without facing any undue litigation or political harassment and thus maintaining effective relationship with tax authorities. What are the loopholes in the act which may be twisted by an assessee for their own benefit. It is required to be plugged or explained properly by the government by making amendments in the Act. The study also intends to make a comparative study of the tax rates of India with a few selected countries to encourage Indian enterprise to deal with countries having comparatively lower rate of tax . 1.10 LIMITATIONS Direct tax laws is a wide term which embraces in itself a variety of tax laws but the present study is restricted to Income Tax Act 1961. Income tax act 1961 is subject to change every year. This study is based purely on aspects of Income Tax Act 1961, for the assessment year 2012-13. 3) The nature of topic in itself is a big limitation. Till date, lacs and lacs of transactions have taken place in International Business and thousands of cases are pending in various Tribunals, High Courts and Supreme Court, waiting for the judgment. Whenever the final judgment will be pronounced, it will become a law and guiding factor for future policy makers and help for tax planning. 4) Other indirect tax laws like Customs Act, FEMA etc. are equally important in international business but we are restricting our study to the Income Tax Act only and leaving the scope for other research scholars willing in the same framework of study. 5) Further, the study has been conducted mainly from the point of view of the tax payer and not from that of the tax assessor or tax collectors, though it may be indirectly helpful to them in formulating appropriate policies and provides a basis for granting fiscal incentives based on national priorities. 1.11 HYPOTHESIS 1) The policy makers do not foresee at the time of framing the law that new techniques of tax evasion and avoidance may arise. The business houses with their expert legal brains, who are engaged mainly to seek loopholes in the law, take the maximum tax advantage due to the Government policy. They keep themselves within the framework of law but do not fulfil the intentions of the law, thereby tax avoidance arises. 2) The tax executives and business houses usually do not calculate the in depth risk of such transactions which arises due to higher gestation period of project. 3) Assessee do not forsee any change in the act with retrospective effect. 4) The assessee prefers a low rate of tax. 1.12 RESEARCH METHODOLOGY The proposed study is descriptive and analytical in nature where in researcher uses facts or information already available and analyse these to make a critical evaluation of the material. Here researcher has no control over the variables. The researcher can only report what has happened or what is happening along with possible suggestions. So the study would be based on the various books, journals, Finance Acts, Explanatory Memorandum on the Budget of the Central Government, Reports of the various committees/commissions, Indian Economic Survey, Income Tax Act 1961, Income Tax Rules 1962, various announcements, circulars and notifications of Central Board of Direct Taxes, Budget speeches of Finance Ministers, Reports of Comptroller and Auditor General of India on Direct Taxes, Economic and Political Weekly, newspapers (Economic Times, Financial Express, Business Lines) etc. Moreover, websites of Income Tax Department, Ministry of Finance, Ministry of Statistics and Comptroller and Auditor General of India have also been used for collection and analysis of data. The methodology may further be modified with the want of the circumstances. CONCLUSION This chapter laid the foundation for the research. It introduced the research problem and research question and hypothesis. Focus is also laid on the review of existing studies, limitation of the study and methodology adopted. Future outline In the upcoming chapters, an attempt has been made to discuss various Direct tax instruments which directly help in the development of International Business. These instruments have been specifically provided by our policy makers in our tax laws, keeping in view the national priority for development, growth and employment. At the same time, the need to augment revenue and resources have been duly kept in consideration, being an equal factor for development of the country. Such instruments as have been discussed in our future chapters have contributed its growth values in the development of International Business. These provisions and their impact with broad outlines and suggestions have been discussed in detail.

Responsibility for the Deaths of Romeo and Juliet in William Shakespear

Taking Responsibility for the Deaths of Romeo and Juliet in William Shakespeare's Romeo and Juliet Romeo and Juliet, the star crossed lovers, the perfect sadly losing there lives for their great love of each other. The tragic death has many characters to blame, but it is impossible to pinpoint the full responsibility on one individual character. Many of the characters in 'Romeo and Juliet' blame each other, for example, the Prince blames the two families and feud for their deaths. He believes that if certain things were different than this whole mess would not have occurred. If this terrible feud were not occurring than there would have been no objection to Romeo and Juliet getting married. "Where be these enemies? Capulet, Montague, see what a scourge is laid apon your hate," ====================================================================== (Act5 Scene3 lines 291-292) (The Prince) The most obvious character to blame in 'Romeo and Juliet' is most probably Friar Lawrence, for it was him who invents the bizarre scheme that will bring them together. Romeo puts his faith and trust in the Friar and he treats him almost like his own father. The Friars character is a very selfish one. At first he shows care and concern for Romeo by not totally agreeing with Romeos actions and decisions, for Romeo was not long ago in love with Rosaline, "Young men's love, then, lies not truly in their hearts, but in their eyes." (Act2 Scene3 lines 67-68) (Friar Lawrence) But as time progresses his thoughts change and he agrees to marry Romeo and Juliet, His intentions were not for the best of Romeo and Juliet but to gain prais... ...s to dealing with situations she acts much more mature, and she plays things much more safely than him. Although her character is very open she, still make sure the decisions she makes in life are the right ones. When she was about to take the potion she thought of all the different scenarios and chose which one was best for her, this is the complete opposite to Romeo. One of the key issues of the play was FATE. . One of the key issues of the play was FATE. You could say all of the events had a certain path and that one thing lead to another. Overall every single character is somewhat involved in the deaths of the star-crossed lovers, and even though they did not kill them literally, they all contributed in leading them in that direction. Works Cited Shakespeare, William. "Romeo and Juliet" 1597. Clark and Wright

Voluntary Executions :: essays research papers fc

  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Ã‚  Voluntary Executions   Ã‚  Ã‚  Ã‚  Ã‚  Legal executions in Californian were authorized under the criminal practice act of 1851. On Feb. 14, 1872 capital punishment was incorporated into the penal code. In 1937, the legislature provided that lethal gas replace hanging with August 27, 1937 as the effective date. The only lethal gas chamber in the state was constructed at San Quentin. The first execution by lethal gas was conducted December 2, 1938. From that date through 1967 a total of 194 persons were executed by gas, all at San Quentin. This total includes four women. For 25 years after 1967 there were no executions in California due to various state and United States Supreme Court decisions. In 1972 the California Supreme Court found that the death penalty constituted cruel and unusual punishment under the state constitution. As a result 107 individuals had their sentences changed to other than death. In November 1972, nine months after the decision, the California electorate amended that state constitution and overruled the state supreme court. The California State legislature re-enacted the death penalty statue in 1977. Under the new statue, evidence in mitigation was permitted. In January 1993, a new law went into effect allowing inmates to choose lethal injection or lethal gas as the method of execution. In October 1994, an U.S. District Judge, Northern District (San Francisco) ruled that the gas chamber was cruel and unusual punishment, barring the state from using that method of execution. (State) â€Å" This clearly permits the death penalty to be imposed and establishes beyond doubt that the death penalty is not one of the cruel and unusual punishment’s prohibited by the Eighth amendment. (Scalia) When the nation was younger, criminal routinely were put to death in public. Now, state prison officials and news media representives are locked in a fight over just how public today’s death row executions should be. News media groups in California contend that have a constitution right to witness executions in their entirety. But state officials have won court permission to bar reporters and the public until moments before poison is pumped into a condemned inmate’s veins. A federal appeals court recently ruled that California officials could bar the public and press while preparing inmates for death. The process takes about 20 minutes and includes strapping inmates onto a gurney and inserting tubes into the condemned inmates veins that will carry the lethal drugs. (Carelli)   Ã‚  Ã‚  Ã‚  Ã‚  The 9th U.S. Circuit Court of Appeals ruled Tuesday that the public and news media have little-if any-constitutional right to see an execution, although the judges stopped short of saying whether a state could bar reporters from executions altogether.

Jamaican Sugar Plantations Essay -- Jamaica Sugar Essays History

Jamaican Sugar Plantations When beginning to discuss sugar plantations in Jamaica, the word slavery comes to mind. This thought occurs because of the crucial role that the slaves played in attempting to make these plantations successful. During the 18th century, "the so-called sugar colonies were the most valuable possessions of overseas empires" (Floyd, 38). Sugar plantations produced money for not only the economy of Jamaica, but for their motherland England as well. Essentially these plantations were created because the aristocrats in Europe needed something to sweeten all of their drinks. However, with lack of space in Europe, the wealthy decided that plantations would flourish in Jamaica. Despite the success of these plantations, they were tools used to discriminate and exploit African-Americans. When the abolition of slavery occurred in Jamaica, the role of the sugar plantation significantly declined. One can say that sugar plantations in Jamaica were mass industries that were designed to belittle the Af ricans and give them little chance at success. The island of Jamaica is roughly 4400 square miles and its size rivals that of Connecticut. "Most of the island comprises a rugged and highly dissected topography, with steeply sloping hills and sharply twisting valleys" (Floyd, vii). With this rugged terrain, it seems to be quite ironic that nearly half of the population lives off the land. The Jamaicans rely on exceptional soil, a good irrigation system and fertilizer to ensure that their most prosperous crops will flourish. Sugar is among these resources that has helped create a stable economy in Jamaica. Jamaica established itself as a leading sugar producer in the 18th century after they decided that they had ... ...ound to become broken down. With the harsh realities slaves faced everyday, it was inevitable that its collapse would come. Nonetheless, sugar cane production was able to produce a stable economy in Jamaica for several years and ultimately led to the success of an entire nation. Bibliography Beckles, Hilary. Caribbean Slave Society and Economy. The New Press: New York, 1993. Cliff, Michele. Abeng. Penguin Books: New York, 1984. Floyd, Barry. Jamaica An Island Microcosm. St. Martin’s Press: New York, 1979. Hall, Douglas. In Miserable Slavery. MacMillan Publishers:London, 1989. Holt, Thomas. The Problem of Freedom. Hopkins Press:London, 1992. Knight, Franklin. The Caribbean: Second Edition. Oxford University Press: New York, 1990. Tomich, Dale. Slavery in The Curcuit of Sugar. Johns Hopkins University Press: Baltimore, 1990.

How does Angela Carter reinterpret Gothic Conventions Essay

Angela Carter reinterprets Gothic Conventions in both ‘The Tigers Bride’, and ‘The Courtship of Mr Lyon. ’ These reinterpreted gothic conventions are not merely used by Angela Carter to shock the reader, (typical of the Gothic), but additionally to add a sub-genre. This is clearly the case in both ‘The Tigers Bride’ and ‘Courtship of Mr Lyon’ as the feminist and Marxist message is provided by the subversion of the genre. For instance, in a conventional gothic novel the female is stereotypically either the â€Å"trembling victim† or â€Å"predator. † In other cases, women remain absent from the Gothic novel all together. However, in both of these short stories from Angela Carters collection ‘The Bloody Chamber,’ this gender role is subverted so the male becomes the victim. This is particularly evident in ‘The Courtship of Mr Lyon’ where Mr Lyon takes the role of the desperate women locked away, needing to be saved. Mr Lyon claims to be â€Å"dying† because Beauty left â€Å"because you left me. † The state of the lion is covered in the description with imagery of death and decay; â€Å"dead† flowers, â€Å"groaning† hinges, and â€Å"drifting cobwebs. † Beauty therefore takes the role of the male protagonist. There is a mention of otherness as Beauty found My Lyons â€Å"bewildering difference intolerable,† whereas, conventionally, the male was the norm and the female the other. Furthermore, in ‘The Tigers Bride’ conventional gothic gender stereotypes are also played with as Beauty breaks out of patriarchal society by rejecting her â€Å"clockwork twin† and taking the form of an animal â€Å"beautiful fur. † Carter uses the gothic conventional symbol of animals but in an alternate way. In both stories she puts animals on a higher level than man for their more moral qualities. The beast for instance is juxtaposed against her farther in ‘The Tigers Bride’ as he is the poor protector who â€Å"bartered,† and lost his â€Å"treasure† (again, objectifying women. ) The use of animals again explores a feminist message, as Carter believed that like animals, females were regarded as soulless. However, in both texts Carter also holds onto many of the stereotypical gender gothic conventions. For example the reference to Beauty as â€Å"Miss Lamb† in ‘The Courtship of Mr Lyon’ and also the mention of the lamb in ‘The Tigers Bride’ â€Å"Lion lies down with the lamb. ’ Furthermore, in both stories Beauty is objectified and the property of her farther, this is introduced immediately in ‘The Tigers Bride’, â€Å"my farther lost me to the Beast at cards. † The female here is clearly still a victim. In regard to setting, Carter does comply with many of the conventional gothic associations. In both ‘The Courtship of Mr Lyon’ and ‘The Tigers Bride’ the home of the Beast is regarded as the ‘isolated castle. ’ However, there is a difference in the habitats of Mr Lyon and Beauty in ‘The courtship of Mr Lyon’ as conventionally the male protagonist is associated with the city with unmoral behaviour, and the female is associated with the pastoral country. This enables Carter to add a message that both man and women need to combine both feminine and masculine qualities to be happy. Another example where Carter subverts the genre using the setting is in the stereotypical class of gothic. Conventionally, the gothic was focused mainly on aristocracy. Whereas, in both short stories Beauty is poor, for instance in ‘The Courtship of Mr Lyon’ her farther refers to his lost riches â€Å"how rich again I may once again be. † This conveys a Marxist reference, which is hinted at again â€Å"all of the world he knew need not necessarily apply. † Gothic symbolism is also reinterpreted in both novels. The reference to the â€Å"white rose† is a widely recognised gothic symbol and is featured in both short storied. However, besides symbolising the innocence of women and their purity, it could also symbolise freedom and salvation, much like a ‘white flag’ as both Beauty’s try to escape patriarchal society. Carter additionally subverts the supernatural. For instance in ‘The Tigers Bride,† despite inter-textuality with ‘Beauty and the Beast’ it is beauty who must transform into the Beast, as he licks her skin off revealing a nascent patina of shining hairs. The sole purpose of this, however, in not purely to shock the reader. Beauty is removing any human elements from herself, giving her, allowing her to break away from society and its limitations on women.