Human Resource Management in UK Essay Example | Topics and Well Written Essays - 2500 words

Human Resource Management in UK - Essay Example The name of the organization is to redesign the dressing sense of individuals and generate a positive feeling and developing fashion sense amongst them. The name is selected keeping in consideration the segment of the industry in which, the company is operating. In the year 2011, the worth of the UK clothing market is around  £33.8 billion (UK market leaders 2013). In this amount, 57% is contributed by women clothing, footwear, and accessories. The company is the leading market share holder in UK women wear categories which also further includes women’s dresses. It is the largest retailer in the teens wear segment of UK on the basis of total revenue and holds about 16.1% of the market. The organization has a tall organizational structure, which helps in maintaining a hierarchical arrangement of authority, communications, rights, and duties (Madura 2007). The organization Redesign follows a tall structure, which is diagrammatically represented as under: Organisational culture is the collection behavior shown by a human who is the main assets and their actions add meaning to the organization. They are unique cultural beliefs that are shared among the employees of an organization. The organizational culture of the company is in compliance with pragmatic organization culture (Alvesson 2012). The major emphasis of the company is on the customers and external parties of the business. The main focus of the employees is on customer satisfaction. Customers are treated as Gods and all the rules are followed as expected by them. Every employee of the organization strives hard for meeting the expectations for their client for the fulfillment of maximum business. The main focus of the company is on producing excellent results with the use of straightforward methods. The focus is on encouraging teamwork, investing in processes and constantly creating work challenges (Koekemoer and Bird 2004).

Why Censorship is not the Best Option When it comes to Whistleblowers Essay

Why Censorship is not the Best Option When it comes to Whistleblowers like Wikileaks and why Citizens should not have access to all Information - Essay Example Wikileaks also promised to divulge important information about certain big companies in the United States and abroad. The documents leaked to the press by Wikileaks caused a lot of concerns among nations that many world leaders wanted to have the founder of Wikileaks, Julian Assange, arrested (Entous and Perez). While world leaders cried foul, many people around the world commended Wikileaks for informing the public regarding what governments and big corporations are doing. Many people believe that the public has the right to know what their leaders are doing and that Wikileaks must be allowed to continue providing the public with critical information without being censored (Lang). While some people see Wikileaks as a hero, others feel that the company has breached the bounds of decency and ethics for divulging damaging information without taking into considerations the consequences of its actions. Yet, despite the possible ethical breach on the part of Wikileaks, this does not mean that censorship of the press is the best solution to avert possible harm and prevent potentially embarrassing situations on the part of the government. There is no doubt that the right to information is very important but the question now is whether or not it is morally and politically correct for an organization like Wikileaks to spy on governments and big companies and divulge sensitive information to the public. In other words, to what extent should the public be kept informed about government transactions and when should the government be allowed to withhold information from its constituents. We have to understand that the public does not need to be a privy to all activities of the government and there are things that are better left unsaid to protect the people. Information is very powerful and it can make or unmake a company, a government, an organization or an individual. Since information is very powerful, there is a need to temper the sharing of information and use it only to promote the highest good (Thierer and Anderson). The right to be informed is very important so there is a need for people to be kept informed on the issues that affect them. In the case of Wikileaks, providing the general public with the right information is crucial so there is a need to scrutinize the kind of information that it gives to the general public. Note that certain types of information can cause a lot of damage and put the lives of people in danger. Potentially embarrassing leaks can lead to international tension and may lead to the breakdown of diplomatic ties of some nations. Allegations that the United States is selling nuclear arms to terrorists for instance are a very serious and it can create dangerous backlash. Publishing this kind of information without putting the information in the right context is very dangerous it can undermine the stability of certain nations. The idea that companies like Wikileaks can hack into the database of certain government offices a nd private companies is disturbing because any information that these companies generate can be used against the offices where the information came from. A clear example of this is what happened in Iraq when Wikileaks published sensitive Iraq war documents (BBC News). Note that Iraq had an inconclusive election in March of 2010 and the publication of the war documents added to the uneasiness in the area. According to Prime Minister Nouri Maliki, the war documents published by Wikileaks undermined the efforts of the Iraqis to form a strong government (BBC News). Although some political observers noted that the information published by Wikileaks did not seem to impress the majority of the people in Iraq (BBC News), there is

Sales Of Coca Cola Products In Hyderabad

Sales Of Coca Cola Products In Hyderabad This project has been undertaken to do a detailed analysis of the Retail Outlets. The company aimed that coke, its branded soft drinks, would stand for the highest level of Quality Quantity and an enhanced customer experience. The project aims to do a gap analysis of these retail outlets and find the difference between the actual and the expected performance. The difference in their performance level is measured by visiting these outlets to observe and check the level of services delivered to the customer there. The project also tries to find out the attitude of the dealers of the outlets towards this initiative of the company. It aims to find their motivation level and their satisfaction from the company and how this affects the sales. Customers present at the outlets are also surveyed to find their satisfaction level and their expectations from the company. The survey would also help to understand the behaviour of the customers. An analysis of the sales figures of the outlets is done to see if there has been any change in the sales. The sales figures of every month in different cities of Hyderabad are compared to see if there is any difference between them. The findings from the study would provide the company with insights into areas that need to be improved. Recommendations would be given for further strengthening the proposition in the city of Hyderabad. INTRODUCTION 800px-Coca-Cola_logo Open happiness. Introduction: The purpose of the study is to provide qualitative inputs to the organization about strengthening its proposition in the city of Hyderabad. The project aims to do a gap analysis between the actual performance of the Retail outlets and the expected performance by the company. It also aims to evaluate if the brand has helped increase its sales figures and the customer satisfaction level. OBJECTIVE: The purpose of the study is to give the company a detailed report on the current performance level of the retail outlets and the gap between the actual and the expected performance of these outlets. By identifying the gaps the company would get an insight on areas which can be improved upon. Scope: The report would be useful to the company to: Find the gap between the actual performance and the performance expected by the company in the functioning of the outlets in the city of Hyderabad. Find the dealers perception towards the initiative of the company and his satisfaction level from the company. Analyze the sales figures of the retail outlets before and after the implementation of the concept RED and compare these figures with that of the normal retail outlets to see if there is any significant difference between the two figures. Find the satisfaction level of the customers from the outlets and compare this satisfaction level with that of the customers at the normal retail outlets to see if there is any significant difference. Summarize the findings and give recommendations to the company to improve the proposition of outlets. Limitations: The project had some obvious limitations: It was difficult to make customers understand the questionnaire and fill it. They generally used to be in a hurry and hence did not like to fill the questionnaire. In measuring the customer service level by observation method it often so happened that the customer service level would improve in the presence of the observer than on routine days. Hyderabad is a big city and it is difficult to survey all the customers from every outlet of the city. The sample size for this research was small owing to limitations of time and cost. Methodology: The project was completed in three phases: The first phase involved the source of data about HCCBPL was its website, internet, articles and companys unpublished resources. Competitors study was also done using the internet and articles etc. Second phase involved the survey and observation study. The Outlets in the city were visited. Survey was conducted over the dealers. Also, observations were made to give ratings on the customer service level, infrastructure etc. in order to do the gap analysis. Finally the third phase involved analyzing the results and coming up with the findings and recommendations. Research design: The research is exploratory in nature with the following characteristics: To provide insights and understandings on an aspect. Sample is small Research method is flexible Data collection: The research involved both primary and secondary data collection. Primary data: The primary data (i.e., related to analysis part) was collected from the customers by the Performa designated for the purpose given by the Company. Secondary date: The secondary data was collected from the companys brochures, manuals and journals and also from the websites of Hindustan Coca-Cola Beverages Pvt. Ltd. Questionnaire development and pre-testing: A properly designed questionnaire can tap the necessary information from the respondents. In framing a questionnaire the researcher must ensure that the questions are designed to draw information that will fulfil research objective. Also the researcher must make sure of the target population for the same. A questionnaire can contain both open and close ended questions. Close ended questions give respondents a finite set of specified responses to choose from. Our questionnaire contains structured questions i.e. which have a specified number of responses .We used Likert rating scale for responses that requires the respondent to indicate a degree of agreement or disagreement with each of series of statement about the stimulus objects. We used a rating scale of 1 to 5 in which 1stands for strongly disagree and 5 stands for strongly agree. There were also questions which elicited qualitative responses. The questions wording were kept simple and easy to understand. Pre-testing refers to testing the questionnaire on a small sample of respondents selected on a convenient basis that is not too divergent from the actual respondent. It includes testing all aspects of questionnaire starting from the question content to question sequence. Pre- testing enables the researcher to revise the questionnaire by identifying the flaws and eliminating any ambiguous questions. We will go for pre-testing on 30 respondents. Sampling Technique: Sampling is done to select a target audience for the purpose of determining the characteristic of the whole population. There are two basic approaches to sampling, i.e. probability and non-probability. In our research we have used non-probability sampling which involves the selection of units based on factors other than random chances. Cluster sampling, Convenience sampling, quota sampling, judgment sampling and snowball sampling are few examples of non-probability sampling. Sample Size Dealers Surveyed: 100 Consumers Surveyed: 25 Theoretical Framework: The word MARKET is derived from the Latin word MARCATUS which means MERCHANDISE (Buy Sell products for profit) place where business is conducted. It is usually used to refer a place where actual buying and selling takes place. If we look at this definition in more detail Marketing is a management responsibility and should not be solely left to junior members of staff. Marketing requires co-ordination, planning, implementation of campaigns and a competent manager(s) with the appropriate skills to ensure success. Marketing objectives, goals and targets have to be monitored and met, competitor strategies analysed, anticipated and exceeded. Through effective use of market and marketing research an organisation should be able to identify the needs and wants of the customer and try to delivers benefits that will enhance or add to the customers lifestyle, while at the same time ensuring that the satisfaction of these needs results in a healthy turnover for the organization. The American Marketing Association (AMA) states, Marketing is the process of planning and executing the conception, pricing, promotion, and distribution of ideas, goods, and services to create exchanges that satisfy individuals and organizational objectives. A market-focused, or customer-focused, organization first determines what its potential customer desire, and then builds the product or service. Marketing theory and practice is justified in the belief that customers use a product/service because they have a need, or because a product/service provides a perceived benefit. Two major factors of marketing are the recruitment of new customers (acquisition) and the retention and expansion of relationships with existing customers (base management). Once a marketer has converted the prospective buyer, base management marketing takes over. The process for base management shifts the marketer to building a relationship, nurturing the links, enhancing the benefits that sold the buyer in the first place, and improving the product/service continuously to protect the business from competitive encroachments. Marketing methods are informed by many of the social sciences, particularly psychology, sociology, and economics. Anthropology is also a small, but growing, influence. Market research underpins these activities. Through advertising, it is also related to many of the creative arts. For a marketing plan to be successful, the mix of the four Ps must reflect the wants and desires of the consumers in the target market. Trying to convince a market segment to buy something they dont want is extremely expensive and seldom successful. Marketers depend on marketing research, both formal and informal, to determine what consumers want and what they are willing to pay for it. Marketers hope that this process will give them a sustainable competitive advantage. Marketing management is the practical application of this process. The offer is also an important addition to the 4Ps theory. Within most organizations, the activities encompassed by the marketing function are led by a Vice President or Director of Marketing. A growing number of organizations, especially large US companies, have a Chief Marketing Officer position, reporting to the Chief Executive Officer. Two Levels of Marketing: Strategic Marketing attempts to determine how an organization competes against its competitors in a market place. In particular, it aims at generating a competitive advantage relative to its competitors. Operational Marketing executes marketing functions to attract and keep customers and to maximize the value derived for them, as well as to satisfy the customer with prompt services and meeting the customer expectations. Operational Marketing includes the determination of the marketing mix. Four Ps: Marketing mix: In popular usage, marketing is the promotion of products, especially advertising and branding. However, in professional usage the term has a wider meaning which recognizes that marketing is customer centred. Products are often developed to meet the desires of groups of customers or even, in some cases, for specific customers. E. Jerome McCarthy divided marketing into four general sets of activities. His typology has become so universally recognized that his four activity sets, the Four Ps, have passed into the language. The four Ps are: Product: The product aspects of marketing deal with the specifications of the actual goods or services, and how it relates to the end-users needs and wants. The scope of a product generally includes supporting elements such as warranties, guarantees, and support. Pricing: This refers to the process of setting a price for a product, including discounts. The price need not be monetary it can simply be what is exchanged for the product or services, e.g. time, energy, psychology or attention. Promotion: This includes advertising, sales promotion, publicity, and personal selling, and refers to the various methods of promoting the product, brand, or company. Placement or distribution: This refers to how the product gets to the customer; for example, point of sale placement or retailing. This fourth P has also sometimes been called Place, referring to the channel by which a product or services is sold (e.g. online vs. retail), which geographic region or industry, to which segment (young adults, families, business people), etc. Marketing Mix The Four P Components of the Marketing Mix Target Market PRODUCT PRICE PROMOTION PLACE Product Variety Quality Design Features Brand Name Packaging Sizes Services Warranties List Price Discounts Allowances Payment Period Credit terms Sales Promotion Advertising Sales force Public relations Direct Marketing Channels Coverage Assortments Locations Inventory Transport These four elements are often referred to as the marketing mix. A marketer can use these variables to craft a marketing plan. The four Ps model is most useful when marketing low value consumer products. Industrial products, services, high value consumer products require adjustments to this model. Services marketing must account for the unique nature of services. Industrial or B2B marketing must account for the long term contractual agreements that are typical in supply chain transactions. Relationship marketing attempts to do this by looking at marketing from a long term relationship perspective rather than individual transactions. As a counter to this, Morgan, in Riding the Waves of Change (Jossey-Bass, 1988), adds Perhaps the most significant criticism of the 4 Ps approach, which you should be aware of, is that it unconsciously emphasizes the inside-out view (looking from the company outwards), whereas the essence of marketing should be the outside-in approach. Even so, having made this important caveat, the 4 Ps offer a memorable and quite workable guide to the major categories of marketing activity, as well as a framework within which these can be used. Promotional mix. 1. Advertising: Any paid presentation and promotion of ideas, goods, or services by an identified sponsor. Examples: Print ads, radio, television, billboard, direct mail, brochures and catalogs, signs, in-store displays, posters, motion pictures, Web pages, banner ads, and emails. 2. Sales promotion: Short-term incentives to encourage the purchase or sale of a product or service. Sales-stimulation achieved through contests, demonstrations, discounts, exhibitions or trade shows, games, giveaways, point-of-sale displays and merchandising, special offers, etc. 3. Personal Selling: As the name implies, this form of promotion involves personal contact between company representatives and those who have a role in purchase decisions. Face-to-face communication between buyer and seller Examples: Sales presentations, sales meetings, sales training and incentive programs for intermediary salespeople, samples, and telemarketing. Can be face-to-face or via telephone. 4. Publicity: The communication of a product, brand or business by placing information about it in the media without paying for the time or media space directly. Otherwise known as public relations or PR Examples: Newspaper and magazine articles/reports, TVs and radio presentations, charitable contributions, speeches, issue advertising, and seminars. 5. Direct marketing: Direct communications with carefully targeted individual consumers to obtain an immediate response and cultivate lasting customer relationships. That is Contacting and influencing carefully chosen prospects with means such as telemarketing and direct mail advertising. FAST MOVING CONSUMER GOODS: The Fast Moving Consumer Goods (FMCG) business is built on two pillars Brand and Distribution. The comprehensive conceptual coverage of these and other key marketing concepts are as follows: 1. Branding 2. Valuation of Brands 3. Distribution 4. Marketing 5. Market Research 6. Market Segmentation and Positioning 7. Advertising and Promotions INDUSTRY PROFILE INDIAN FMCG INDUSTRY MARKET TRENDS: The latest figures of industrial growths how a continuous strong growth in durable consumer products, as well as of consumer non-durable. There has been a slowing down in production of automobiles but that is after record increase in the last year. As far as Indian Vs foreign companies are concerned there appears to be a continuous decline of Indian owned brands in national consumer markets. Foreign brands are growing in dominance as foreign owners adapt to Indian consumer preferences, market realities, and change management styles accordingly. The lack of strong pre-emptive action by Indian consumer product companies, that was obvious throughout the 1990s continued in the last two years as well. It almost looks as if many of them are tired of trying to compete and prefer to sell out, pocket the gains and move to something else. RURAL MARKETS: Rural markets have shown fast growth when special small pack sizes are available, and more so in the case of necessity and emerging products, while lifestyle products shown good growth even in standard packs. The developed ones stated with good infrastructure (Gujarat, Haryana, Karnataka, Kerala, Maharashtra, Punjab, Tamilnadu) show faster penetration growth than the developing states and even more so for lifestyle products, larger pack sizes are bought in developed than in developing states, as also a large proportion of premium products. Products designed for the rural consumers and taking account of their cultural diversity, lifestyle, standard of living, disposable income, consumption pattern, and communication facilities appear to be key elements in a rural marketing strategy. FOREIGN AND INDIAN: The swadeshi (National) argument, put graphically many years ago as computers chips and not potato chips was primarily directed at the entry of foreign companies into consumer goods. This argument expected that Indian brands would be unable to compete with foreign brands who would take over FMCG markets. In fact Indian brands have declined in national markets and Indian companies have diminishing presence in consumer product markets in India. The national markets are being taken over by foreign brands and foreign companies. This is across the whole spectrum of products with a few rare exceptions. FRANCHISING: There are other service areas where we are now seeing tremendous growth. Many can be labelled under the head franchising. Franchising is now taking off in India. It has already shown spectacular growth in education, particularly in information technology, but many others coming into franchising include for pathology laboratories; entertainment including game parlour, bowling alleys, amusement parks, pool parlours, multiplex cinema theatres etc; specialized food services epitomized by Sub-way sandwich and salads bars, star bucks with coffee cafes. Personal grooming and fitness centres are yet another fast growing franchising area. It is estimated that in franchising, every new franchisee will create new jobs. We can expect franchising to be major source of new employment. RETAIL TRADE: The forthcoming revolution in retail trading in India is also important part of the dramatic changes that are taking place in Indian consumer markets. They are part of the change in life styles that the young and confident new Indian is bringing out and he/she comes to maturity. There is a revolution taking place in clothing for men, women and children. There is an abundance of new entrants with their brands into the market, which within two years have become a major element of the total market and are growing rapidly. Shopping malls are other areas of major new activity. CONCLUSION: There is a revolution taking place in distribution with the entry in the metros as well as smaller cities and towns, of self service stores, super markets, shopping malls, departmental stores, chains stores, and information technology related ones. But that does not mean that morn and pop stores will die. What will certainly happen is that many will become spruced up. At the same time, direct selling by mail order, and door-to-door, will see tremendous growth. Already, a recent entrant kike Amway has crossed Rs 100 crores in turnover and is expecting faster growth, especially as they prepare to tap rural and mass markets. Foreign brands are likely to dominate most Indian consumer products. Indian brands that are in niche markets have a better chance of surviving and growing. Indian business has to overcome their history of past short term thinking modes. SOFT DRINK SECTOR OVERVIEW INTRODUCTION: The term soft drink refers to all types of non-alcoholic and carbonated sweetened, flavoured beverages etc. They are all artificially sweetened. The soft drink industry has undergone many changes with changing consumer needs, wants and also changing Government policies. This formed the basis for different innovations in packaging such as bottles, cans, tetra packs and pet bottles in a variety of flavours. RESTROSPECTION OF INDIAN SOFT DRINK INDUSTRY: The soft drinks market till early 1990 were in the hands of domestic players like Campa, Thums Up, Limca etc, but with the opening of the economy and liberalization of economic policies, many foreign multinationals started ventures in India by buying over competitors, the two American Cola giants have cleared up the arena and are backing all their power behind the Indian Franchise of their global girdling brands. While Pepsi which scores over Coke but this difference is fast decreasing (courtesy huge ad spending by both the players). Pepsi entered Indian market in 1991 and Coke re-entered (after they were sent away in 1977, by then central Government) in 1993. Pepsi has been targeting its products towards the youth and it has struck the right chord with the market, and the sales have been doing well by sticking to this youth bandwagon. Coke on the other hand, struggled initially in the market. In the span 7 years of its operations in the country, it has changed its CEO four times but finally they seem to have started understanding the pulse of the Indian consumers. The soft drink market in India is growing at the rate of 10% every year. With growing urbanization and the younger generation, which had liking for non-conventional foods and beverages, there is a good possibility that the per capita consumption will go up. This sector can be understood in more detail by the following points. Background Segmentation Consumer habits and practices Market players and market share Major players and market share Distribution Network Manufacturing process Retailers perception. MARKET CHARACTERISTICS: The soft drink market is highly skewed in terms of place of consumption, in terms of regional distribution and soft drink flavours as well as in terms of SKUs. While 80% of the consumption is impulse based outside home, 20% comes from consumption at home. This trend is slowly changing with increase in occasion led sales. Changing lifestyle, increasing urbanization and impact of liberalization has slowly and gradually started moving the market from impulse led to occasion led home refrigeration led consumption. The market preference is highly regional based. While Cola drinks have main markets in metro cities and northern states UP, Punjab, Haryana etc, Orange flavoured drinks are popular in southern states. Sodas too are sold largely in southern states besides sale through bars. Western markets have preference towards mango-flavoured drinks. PROBLEMS SPECIFIC TO INDIAN SOFT DRINK INDUSTRY: The government of India has considered the soft drink as non essential. As a result, the government perception levied heavy excise duty on the bottled soft drink. Today soft drink costs Rs.9 to Rs.55 based on the quality to the customers. However, in a country like India where 40% of the population exists below poverty line, consumers cannot afford such price. As a result the trading activity of the soft drinks is concentrated in and around major towns and cities where the purchasing power of the people and standard of living is high. Growth rate of this industry in India is also not encouraging. In fact, date from the Ministry of Food Processing shows that growth rate in the soft drink market was the minimum in 1996. Changes in technology and consumer taste brought about many changes in the Indian soft drink industry from the time of introduction of soft drink in India till today. COMPANY PROFILE COCA-COLA John Styth Pemberton first introduced the refreshing taste of Coca-Cola in Atlanta, Georgia in the year 1886. 2% of all beverages consumed each day (including water) are coca-cola and that percentage is growing. Operated 200+ countries, 55000 direct man power, 400 brands, 4 out of the INDIAS top 5 soft drink brands. 75% of the coke revenue coming from outside of US Coke entered India in 1954 and turns backs in 1977.Re-entered in the year 1993 to refresh Indian consumers. 126 years in business.49 consecutive years with increased dividends. 3500+ Beverages and 139600 worldwide employees. Mission, Vision Values: The world is changing all around us. To continue to thrive as a business over the next ten years and beyond, we must look ahead, understand the trends and forces that will shape our business in the future and move swiftly to prepare for whats to come. We must get ready for tomorrow today. Thats what our 2020 Vision is all about. It creates a long-term destination for our business and provides us with a Roadmap for winning together with our bottling partners. Mission: To refresh the world To inspire moments of optimism and happiness To create value and make a difference. Vision: People: Be a great place to work where people are inspired to be the best they can be. Portfolio: Bring to the world a portfolio of quality beverage brands that anticipate and satisfy peoples desires and needs. Partners: Nurture a winning network of customers and suppliers, together we create mutual, enduring value. Planet: Be a responsible citizen that makes a difference by helping build and support sustainable communities. Profit: Maximize long-term return to shareowners while being mindful of our overall responsibilities. Productivity: Be a highly effective, lean and fast-moving organization. Values: Leadership: The courage to shape a better future Collaboration: Leverage collective genius Integrity: Be real Accountability: If it is to be, its up to me Passion: Committed in heart and mind Diversity: As inclusive as our brands Quality: What we do, we do well Business Model: PITA is a profit Creation Model .By implementing PITA Model, we can increase profit of our Customer as well as companys. P stands for Population I stand for Incidence T stands for Transaction A stands for Average Profit POPULATION: The population can be defined as the shoppers or consumers in given universe or can be defined as number of footfalls in given outlet where Coca-Cola products are available. The main purpose of RED is to attract the population or to increase the footfalls in an outlet where Coca-Cola products are present. As described the main purpose of RED is to increase the footfalls in an outlet so to make it happen following steps are taken, which are described below. Following are the few activation standards that are taken outside the outlet. Cooler at the entrance Standee, Sign at the entrance Combo Boards at the entrance INCIDENCE: Incidence can be described as the percentage of population that buys our product. For an incidence to occur, we do some in shop activation which helps us to increase the percentage of people to buy our products. Incidence mostly plays with the Impulse of the consumer who is getting into the outlet. Following few steps have to be taken to increase the incidence. Cooler in Prime Position Cooler Pure and Clean Rack Display Shelf Display Combo Boards Table Activation Counter Top Display TRANSACTION: Transaction can be described as amount in volume brought per transaction. Suppose a consumer goes into the shop for his personnel consumption by looking and by getting attracted towards the large PET bottles, he / she might go for the large PET bottles. So to increase the transaction size per consumer a few steps have to be taken as follows. Rack display Cooler top Display 300 ML instead of 200 ML 600 ML and 1.5 Lit PET availability Cooler in Prime Position AVERAGE PROFIT: This can be described as the amount of profit in value per transaction. Placing higher Margin pack like Mobile PET, 1.5 Lit, Cans, Maaza 250 ML, Maaza 600 ML, Maaza 1.2 Lit, we can increase the average profit , because the margins on these packs is higher than the RGBs. This can be better understood by the following table: Coca-cola Company is divided into two parts. They are as follows: The main objective of the project is to increase sales of coca-cola products. SALES S- Serve with smile A- Attitude L- lovable by others (outlet) E-efficient (20/80) S-seldom fails In most FMCG, 73% of purchasing decisions are impulsive. Better product assortment wills impulse better product purchase. As the merchandise is more the sales will be increased Coca-cola has two types of Operations. They are as follows: COBO : Company Owned Business Operations. 1. DSD: Direct Sales Distribution. 2. INDIRECT: It is sub divided into 3 parts. AMC: Area Marketing Contractor. ANCHOR MILK POINT FOBO : Franchise Owned Business Operations. The main activity of FOBO is SGA (Sales Generating Asset) CDE (Cool Drinks Equipment) COBO helps FOBO in supp

declaration :: essays research papers

The Declaration of Independence is perhaps the most masterfully written state paper of Western civilization. As Moses Coit Tyler noted almost a century ago, no assessment of it can be complete without taking into account its extraordinary merits as a work of political prose style. Although many scholars have recognized those merits, there are surprisingly few sustained studies of the stylistic artistry of the Declaration.(1) This essay seeks to illuminate that artistry by probing the discourse microscopically--at the level of the sentence, phrase, word, and syllable. By approaching the Declaration in this way, we can shed light both on its literary qualities and on its rhetorical power as a work designed to convince a "candid world" that the American colonies were justified in seeking to establish themselves as an independent nation.(2) The text of the Declaration can be divided into five sections--the introduction, the preamble, the indictment of George III, the denunciation of the British people, and the conclusion. Because space does not permit us to explicate each section in full detail, we shall select features from each that illustrate the stylistic artistry of the Declaration as a whole.(3) The introduction consists of the first paragraph--a single, lengthy, periodic sentence: When in the Course of human events, it becomes necessary for one people to dissolve the political bands which have connected them with another, and to assume among the powers of the earth, the separate and equal station to which the Laws of Nature and of Nature's God entitle them, a decent respect to the opinions of mankind requires that they should declare the causes which impel them to the separation.(4) Taken out of context, this sentence is so general it could be used as the introduction to a declaration by any "oppressed" people. Seen within its original context, however, it is a model of subtlety, nuance, and implication that works on several levels of meaning and allusion to orient readers toward a favorable view of America and to prepare them for the rest of the Declaration. From its magisterial opening phrase, which sets the American Revolution within the whole "course of human events," to its assertion that "the Laws of Nature and of Nature's God" entitle America to a "separate and equal station among the powers of the earth," to its quest for sanction from "the opinions of mankind," the introduction elevates the quarrel with England from a petty political dispute to a major event in the grand sweep of history.

Japan’s Aging Society Essay

I. Introduction/ Topic Explanation Japan has the fastest aging population in the world. After the second world war, rising productivity and a fast-growing labor force created a growth miracle, in which Japan went from the ruins of war to the world’s second-largest economy. In the next few decades, that process will go in reverse as the working-age population shrinks, along with the declining birth rate. The economy will shrink unless Japan finds a way to make its productivity rise faster than the decline of its workforce. This paper will examine the economic and social effects of an aging society and offer recommendations to alleviate the issue. II. Identification of Problem The extent and impact of a rapidly aging society (koreika shakai) is of great public concern in Japan. Already 23% of Japanese are age 65 or older, with the expectation that over-65s will grow to 41% by 2055. Caught by the dual impact of an aging society and a plummeting birth rate, Japan’s total population is estimated to decrease by 25% from 127.8 million in 2005 to 95.2 million by 2050. By 2050, four out of ten Japanese will be over 65 (PBR, 2010). The impact of these trends will affect every aspect of Japanese society in the decades to come. Source: PDR Source: The Economist Japan’s demographic problem has its roots in decreasing birth rates and longer lifespans. The former have begun to starve the country for young workers to replace those retiring, while the latter ensure that a growing population of retired citizens will be dependent on a diminishing working population. Although every industrialized country faces this problem, Japan’s situation is by far the worst, not least because Japan has no hope of an influx of youthful immigrants to lessen the problem. According to Japan’s Ministry of Health and Welfare, in less than five years the country’s demographic trends will give it a population profile like Florida’s. By 2015, one in four Japanese citizens will be 65 or older. In 2010, Japan had fewer than half the workers per retiree it had in 1997, a mere 2.5 people of working age for every pensioner. And since not all of working age choose to work or can find employment, it is likely that in the early 21st century Ja pan will have fewer than two people at work for every retiree. Death rates have fallen dramatically, and the average life span of a Japanese citizen has increased by about 30 years over the past half century. Life expectancy is now 82 for women and 76 for men. People in their eighties and nineties have become commonplace in Japan, and even the number of centenarians is rapidly increasing. As of September 2012, Japan now has more than 50,000 centenarian citizens. (Wall Street Journal, 2012). Population began to fall in 2008 and in 2012 stood at 127.6 million. The median age is 45.6 years – much higher than the regional average. The aging of Japanese society could undermine economic performance. The government estimates that 40% of the population will be of retirement age by 2060. The marriage rate has fallen by a third from its peak in 1972 and the fertility rate currently stands at just 1.4 births per female, down from 1.9 in 1977. (Passport GMID, 2012). There will soon be a dire shortage of caregivers for the elderly. When visiting elderly facilities and nursing homes, we can see that the elderly are cared for by the near-elderly (Birt, 2010). What happens when the caregivers need care? Who will provide the physically and mentally demanding work of caring for those suffering from dementia, those who are infirm with disease, and those who are most vulnerable? Governments can build hospitals, nursing homes, and long-term care facilities, but there is no immediate solution for supplying caregivers when the population pyramid has been turned upside down. Analysis/ Evaluation Japan’s population is aging faster than that of any other country in the world. The unprecedented increase in retirees relative to the size of Japan’s work force will force extreme change if the nation is to avoid a economic and fiscal crisis, or worse. Japan’s income inequality has worsened over time. One reason is that as the country ages, the income of its elderly falls relative to that of wage earners. These dramatic demographic changes will force Japan to shrink its high savings rate, reverse its trade surplus, send more industry overseas, liberalize its tightly controlled markets, and take on a more active, high-profile foreign policy. As a result of the increasing number of elderly retirees, the Japanese government’s social security spending is predicted to increase dramatically. Between the years 2000 and 2006, two million additional people began using Japan’s social security services. Currently, elderly or retired Japanese workers account to 70% of all social security spending. Between 2000 and 2005, Japanese social security spending for the elderly grew 16%, from 53 trillion yen (532 billion USD) to over 61 trillion (617 billion USD). The 2005 total social security spending comes out to 23% of the Japanese national income, with 12.6% of that accounting for pensions alone. In 2008, social security spending accounted for over 26% of the Japan’s national government expenditures. With the number of participants in these programs projected to increase by 11 million people by 2050, the expenditures will increase at an extremely rapid rate. (Whytock, 2009). The 2011 Earthquake and Tsunami hit the elderly populations of Japan hard, with many of them unable to flee to higher ground. Japan’s elderly were hardest hit by the crisis, as noted immediately in media coverage from both Japan and abroad. Unable to move to higher ground and vulnerable in every sense of the word to natural disasters, the elderly suffered terribly. In one particularly shocking incident, Japan’s Self Defense Force discovered 128 elderly people abandoned by medical staff at a hospital very close to the Fukushima nuclear plant. Many were ill and 14 died shortly afterwards. (East Asia Forum, 2010). IV. Potential Strategies/ Solutions One solution to the unbalanced worker-retiree ratios is that Japan may have to consider allowing and even encouraging more immigration. Japan is frequently thought of as an anti-immigration country, however they have allowed an increasing number of foreigners to take up residence. In 1950, there were 599,000 non-Japanese in the country, the vast majority Koreans.8 By 2006, the number had risen to 2 million from many countries, with the number of Koreans declining and the number of Chinese rising (PBR, 2010). If Japan can overcome its traditional resistance to immigration and become a more diverse society, it may ease the burden in caring for the increasing proportion of elders. In an effort to spur population growth, the government recently introduced a child benefit program which provides parents with  ¥13,000 per month (Passport GMID, 2012). The sum is substantial compared with earlier programs but is not generous relative to the support offered in other industrialized countries. Another possible solution to increase birth rates is for the government to increase funding for similar child benefit programs. V. Concluding Comments Japan has a tremendous capacity for change and adaptation, as evidenced from their Post-War transformation from a country in ruins to a sophisticated world economy and democracy. Now with their population triangle turning upside down, they will again need to transform their society to care for their many elderly. Now they will have to draw on their legacy of technology, entrepreneurship and social innovation to meet challenges they will face in the next few decades. The same demographic forces—rapid aging and plummeting birth rates—are also at work in other Asian countries such as Singapore, Korea, Taiwan, and China. The United States as well has to deal with their aging baby boomers and a social security crisis. However, Japan leads the way in terms of the severity of their elderly crisis, and if they can find a way to solve it, they can lead the rest of the world down the right path.

What Is Cabin Crew

Who is a Cabin Crew? A Cabin Crew for a commercial flight is a person who is hired and employed by the airline’s authority to work for the airline. A cabin crew is also known as flight attendant, steward/stewardesses , air host/ air hostess. The primary job responsibility of a cabin crew or air host/ air hostess is to ensure the safety of the passengers, assist the passengers and to ensure comfort for them. Job Responsibilities of a Cabin Crew: Though the primary and main job responsibilities of a air hostess / cabin crews is to ensure the safety and comfort of the passengers but they have others responsibilities as well. The list of job responsibilities of a cabin crew are listed below: †¢Ensuring the passengers’ pleasant journey. †¢Welcoming passengers on board and directing them to their seats. †¢Administering first aid. †¢Ensuring that safety and security regulations. †¢Preparation and serving or selling of on-board food and beverage. Making announcements on behalf of the pilot and answering passenger questions during the flight. †¢Assuring passengers to follow the correct emergency procedures. †¢Offering comfort items including magazines, newspapers, blankets, pillows, hot towel service to the passengers. †¢Distributing custom forms on international flights and assist passengers with their proper completion prior to landing. †¢Ver ifying Boarding particulars. †¢Conducting cabin checks every 15–30 minutes, especially during night flights. †¢Checking on the passengers, and listen for any unusual noises or situations. Ensuring all equipment such as life-vests, torches and firefighting equipment are on board, in proper condition & in the right quantity. †¢Reporting any unserviceable or missing items prior to takeoff. †¢Monitoring the cabin for any unusual smells or situations. †¢Maintaining certain precautions such as keeping doors disarmed or open during fueling on the ground. †¢Demonstrating the safety features of the aircraft to the passengers. †¢Assisting the loading of carry-on baggage, checking for weight, size and dangerous goods. Securing the cabin by ensuring tray tables are stowed, armrests down and carryovers stowed correctly, seats are in their upright positions, seat belts fastened prior to takeoff. †¢Checking the lavatory to ensure the smoke detector ha sn’t been deactivated. †¢Checking regular cockpit to ensure the pilot’s health and safety. †¢Ensuring passengers disembark safely at the end of a flight & checking if there is any luggage or baggage left in the overhead lockers. †¢Crosschecking prior to landing. †¢Completing paperwork, including writing a flight report.

French Media and Communication Vocabulary

French Media and Communication Vocabulary Media is all around us and frequently comes up in both casual and professional conversation. Learning French vocabulary for communication and media will help you share ideas in French and understand other French speakers. News les actualità ©s: newslactualità ©: current affairsles mà ©dias: the media TV and Radio le cà ¢ble: cable TVla chaà ®ne: channella chaà ®ne publique: public service stationun(e) envoyà ©(e) spà ©cial(e): special reporterune à ©mission: programle journal: news bulletinle lecteur de DVD: DVD playerle magnà ©tophone: tape recorderle magnà ©toscope: VCRla publicità ©: advertisementla radio: radiole reporter: reporterla retransmission: broadcastla tà ©là ©: TVla tà ©là ©vision: television Print Media le journal: newspaperle/la journaliste: reporterle kiosque: newsstandle magazine: magazinela petite annonce: classified adla revue: scholarly or informational publication, journal Computer le courriel, email, mà ©l:  emaille fournisseur daccà ¨s Internet: ISP (internet service provider)lInternet: internetle Minitel: public access information system created by France Tà ©là ©comle navigateur: (internet) browserun ordinateur: computer Letter Writing une adresse: addressla boà ®te aux lettres: mailboxla carte postale: postcardle courrier: (snail) maille destinataire: recipient, To:une enveloppe: envelopelexpà ©diteur: sender, From:la lettre: letterle paquet, le colis: packagela poste: post officele timbre: stamp On the Phone While there are specialized vocabulary words related to using the phone, there are also a number of useful phrases that are commonly used when talking on the phone. la cabine tà ©là ©phonique: telephone boothle fax: fax (machine)la messagerie vocale: voice maille mobile: cell phonela pià ¨ce (de monnaie): coinle rà ©pondeur: answering machinela tà ©là ©carte: phonecardle tà ©là ©phone: telephone Communication Verbs appeler: to calldire: to sayà ©couter la radio: to listen to the radioà ©crire: to writeenvoyer (par la poste): to mail, sendenvoyer par email: to emailenvoyer par fax, faxer: to faxlire: to readtà ©là ©phoner : to call

Origin of the term black money Essay Essay Example

Origin of the term black money Essay Essay Example Origin of the term black money Essay Paper Origin of the term black money Essay Paper The term black money is of a recent beginning which foremost came to be used around the twelvemonth 2000. It is another fluctuation of progress fee fraud and is besides called a ‘wash wash scam’ . The cozenage came to be known as black money cozenage was originally handled by defrauders or conmen who fraudulently obtained money from their victims by working their assurance. They convinced their victims that a trunk-full of existent money had been dyed black to avoid sensing by imposts. The bole really contained bank-note sized documents dyed black. They would someway carry their victim to pay for the chemicals to rinse the money with a promise to give him / her portion from the returns. In this manner. the conmen duped their clients stating them that the chemical required to take the black dye was really dearly-won and fraudulently obtained a good amount of money from the fleeceable and guiltless Term black money as used in modern times In the modern universe. the term black money is used for the money which is unaccounted and no statutory revenue enhancements are paid to the governments since it is kept within the state of abroad hidden from the eyes of the governments. This belowground. live and irregular billboard of wealth in any signifier is what is said to be running a shadow economic system or a parallel economic system in a state. Black money can besides be termed as production of goods and services whether done lawfully or illicitly but which is non taken into history for the official appraisal of the country’s Gross Domestic Product ( GDP ) because it is neither detected by the governments nor is declared by its Godheads. India’s stands at the tenth place every bit far as the richest people in the state are concerned. This list is created by taking into history the sum of white money which is available for investing and does non include personal assets whether movable or immoveable. Just see what will India’s place among the richest people in the universe if the sum of black money is besides take into consideration while roll uping this list of the affluent individuals in the universe. The paradox is that it is go oning in a state where more than 50 per cent of the population is populating below the poorness line ( BPL ) . Causes for the creative activity of black money Corrupt patterns indulged into by corrupt people at all degrees There are several causes due to which the black money is created in a state. Black money is created by the corrupt patterns indulged in by politicians. administrative officials and other high and low degree civil retainers. They take immense or little payoffs which are unbroken hidden as they illegal beginnings of gaining money. The minutess in black money do take topographic point in the market due to which the term parallel economic system comes into being. Merely really seldom these minutess are caught and most of the wrongdoers of creative activity of black money are neer known to the authorities. The 2nd of import ground that these minutess remain concealed is that both the wrongdoers and the executors of jurisprudence collude with each other and go the partakers in black money. Peoples in all walks of life from the rich concern barons. the high degree politicians. the senior administrative officials. high ranking officers of the authorities. large contractors to the low degree authorities retainers including category IV employees are involved in this phenomenon of black money creative activity. Recently a racket of bogus certifications of OBCs and SCs has been found for admittance into Delhi University. It is reported that Rs. 3 – Rs. 5 hundred thousand were paid to obtain these payoff certifications. Complex revenue enhancement construction and corrupt revenue enhancement functionaries Adding fuel to the fire. is the country’s complex revenue enhancement construction and corrupt revenue enhancement functionaries which is the cause of creative activity of black money. The honest and sincere people who may otherwise be willing to pay revenue enhancements shy off from paying them before the complex processs. signifiers and returns involved in the payment of revenue enhancements. Merely a few sincere authorities employees whose income is paid from the authorities estimations are made to compulsorily pay the revenue enhancements. But the bulk of the concern community. bargainers. professionals and all incomes which do non come within the organized sector are left to the earnestness of the earners to unwrap their wealth. Complicated and drawn-out regulations and ordinances which are even beyond the comprehension of the common earners stand in the manner of revenue enhancements to be paid by them. There are no inducements to the rise the morale of the honest taxpa yers. The honest taxpayer rumblings when he or she sees that how his or her difficult earned money is is swindled by the corrupt functionaries of the authorities. The financess allotted by the authorities for developmental undertakings are drained half manner by the corrupt functionaries before they eventually reach the donees. Foreign Bankss are oasiss for black money hoarders Foreign Bankss particularly the Swiss Banks which do non unwrap the specifics of the history holders have become a safe oasis for the people who want to conceal their income without paying the revenue enhancements. There are different versions by different beginnings as to amount of the black money stashed in Swiss Banks. As alleged by Baba Ramdev during his agitations against black money. the sum of black money stashed in the Swiss Bankss scopes between Rs. 50- 75 lakh crores of rupees. Even if there is merely half the truth in the allegation. so besides the money stashed in the Swiss Bankss is so high that it can do our economic system rather sound if this can be brought back to India and deposited in the authorities exchequer. Harmonizing to one study the Swiss Banks have admitted that Indians stand at the top in the list of the people who have deposited money in the Swiss Bankss. The black money in Swiss Bankss became a hot argument in 2009 general elections when the issue was raked up by the BJP premier ministerial campaigner Mr L K Advani. He quoted from Global Financial Integrity Study undertaken in 2006 which estimated Rs. 43 – Rs. 51 lakh crores lost by developing states over a period of five old ages due to illicit fiscal escapes from these states including India. Lot of black money is transacted during election runs The election procedure of our state is besides a large generator of black money. Election runs run by the campaigners for parliamentary or assembly elections or for any local organic structures generated crores and crores of black money during the period of election. A survey by the Mumbai-based Centre for Monitoring Indian Economics ( CMIE ) found in 2006 that each parliamentary canvass generates between $ 10. 19 billion and $ 11. 33 billion of black money. It will go a shocking and head boggling figure and the black money so created will run into several crores of rupees if we besides include the elections to the legislative assemblies of the provinces and brotherhood districts and the local organic structures. Black money washing fiscal companies and chit financess Money washing fiscal companies and chit financess are another beginning of making black money. Cases have come to detect that several fiscal companies had been running and might still be running without paying any income revenue enhancement paid for their minutess which are non brought to the cognition of the authorities. We know that there are several lakhs of unauthorized chit financess which are running by persons in the settlements of the towns and metropoliss and even in small towns including certain authorities offices and industrial composites where the money is collected and circulated among little clip single earners. The operation of non-banking fiscal companies ( NBFCs ) had become so uncontrolled that the authorities had to convey in a statute law on the Non-Banking Financial Companies in 1997 and a separate Department of Non-Banking Financial Companies was opened in all offices of the Reserve Bank of India in March 1997 to do these companies to follow the ordinances laid down under the Act. Consequently several 100s of those NBFCs which could non follow with the regulations and ordinances of the authorities went out of operation. Unscrupulous charitable trusts and societies create black money Unscrupulous charitable trusts and societies including spiritual establishments manipulate the financess of the establishments run and managed by them and make black money. A blunt illustration of this has come to visible radiation when crores of rupees in difficult hard currency and several more crores of rupees deserving jewelry. diamonds and other valuables have been taken over when the personal Chamberss of the late Satya Sai Baba were opened late at Puttaparthy in Andhra Pradesh. There are a batch of treatments traveling on in the affair whether the money found at Satya Sai Baba’s Ashram at Puttaparthy is accounted or unaccounted money. Merely sincere probes undertaken by the authorities in this affair can happen out the exact truth. This is one illustration which has come to light and many more are still likely to be running this deceitful concern merely because such establishments had been exempted to subject the studies of their income and outgo. It is feared that a batch of black money is being generated by the spiritual. societal and educational trusts throughout the length and comprehensiveness of the state. Hawala concern is a great beginning of black money minutess The minutess of hard currency made through the hawala path are besides one of the greatest beginnings of creative activity and usage of black money. Several hawala rackets were busted by the constabulary on many occasions but the hawala operations are still traveling on. Minutess through hawala path are thought to be the south Asia’s biggest money minutess system. The hawala minutess are common across our national and international boundary lines where money alterations hands through non-banking channels and therefore goes live and becomes black money. The persons running hawala rackets have developed their ain codifications to transact this illegal concern. Such revenue enhancement hedging cozenages have been found several times particularly in Maharashtra and Gujarat. two of India’s rich provinces. Daily hawala minutess are reported to be running transacting in foreign exchange therefore robbing the authorities of the revenue enhancements which should otherwise hold gone to the government’ exchequer. Investings in belongings. jewelry. luxury autos. rare pieces of art etc Investings in belongings. jewelry. diamonds. dearly-won and rare pictures. luxury autos. rare pieces of art etc. are some of the other beginnings where black money is transacted. It was reported sometime back that when the functionaries raided a few builders in Mumbai a few old ages back. it was revealed that the hired comptrollers had advised their clients to conceal their black money in rare art aggregations. It was found that a man of affairs had in invested $ 4. 50. 000 in a picture. The governments found that builders had invested over a crore of rupees of their undeclared income in pictures bought from local art galleries of Mumbai. Investing of unaccounted income is done at a big graduated table in gold and diamond jewelry. It is pertinent to observe that India is one of the largest consumers of gold. Stock market is another channel to put black money. One can gain large net incomes after one pays a little sum of capital additions revenue enhancement @ 10 % . Past instances of stock cozenages have shown that agents. Bankss. industrial houses have all colluded to trip the stock markets. A few old ages back a adult female from Gujarat named Roopal ben Panchal reportedly opened 10. 669 bogus histories. In a handbill dated December 2. 2005 the Reserve Bank of India had alerted the Bankss with sing to the black-money laundering activities traveling on and wanted them to hold ticker on any leery banking activity. But what when the Bankss themselves start conspiring with the stock agents to consequence the monetary values in the stock market. Contributions to educational establishments transacted in black money The heavy contributions paid for admittances in establishments of higher acquisition and even big corporate schools and colleges are another large beginning of creative activity and go arounding black money. Are these contributions received and paid by checks? Are the proper grosss issued for the minutess? Are the minutess written in the official histories of the establishments as they are done? The reply to all these inquiries is possibly is a large ‘No’ . This is non done because many of these private establishments are run by the administrative officials. politicians and industrial houses that are either do it in collusion with the jurisprudence implementing governments or corrupt them the black money they create. Black money minutess take topographic point in the scene and leaking of inquiries documents and aid rendered in scrutiny Centres to acquire certain pupils pass through unjust agencies or to acquire some of them the top ranks in the scrutiny. This non merely involves black money minutess but is besides doing the jeer of our educational system and scrutinies. Issue of licenses. contracts to Indian and foreign companies Large industrial houses. large contractors. administrative officials and politicians all collude with each other in really heavy minutess and underarm traffics are indulged when publishing licenses and come ining into contracts even with the foreign houses. The agents are agents are involved in the minutess on heavy fees. All these minutess among these people are non routed through normal banking channels. The great cozenages like the Bofors. 2 G Scam. the Commonwealth Games Scam. Adarash Society Scam. etc have already come to the visible radiation of the populace. Many such cozenages may be lying concealed and might non be brought out at all. There have been hard currencies where difficult hard currency had been discovered in the ownerships of politicians like Sukhram and others. The Mauritius Route to utilize black money Taking advantages of loopholes in the Double Taxation Avoidance Convention ( DTAC ) concluded two decennaries ago. certain people claiming themselves to be the Mauritanian occupants set up paper companies in Mauritius. These companies so masqueraded at Mauritanian companies. These companies so invested in India. Thus they avoided paying revenue enhancements in India amounting to crores of rupees under the screen of dual revenue enhancement turning away understanding between India and Mauritius. Consequences or the impact of black money Loss of gross to the authorities and running of parallel economic system in state The circulation of black money has a deep impact on the economic system ensuing in a lessening in authorities grosss. A portion of the black money which circulates in the economic system could hold gone into the custodies of the authorities in the signifier of revenue enhancements. Such is the volume of the black money in the state that a parallel economic system is said to be running in the state with the black money entirely. Harmonizing to some estimations the sum of black money in the state equals 40 per cent of our gross domestic merchandise. ( GDP ) Black money and corruptness signifier a barbarous circle Since most of the minutess done in black money are illegal. it adds to already bing high degrees of corruptness. All payoffs for whatever ground they are paid goes unaccounted wrinkling more black money in the society. This barbarous circle of corruptness bring forthing black money and black money bring forthing corruptness will neer come to an terminal. unless some serious stairss are taken by the authorities to control this evil pattern. Black money effects existent capita income and national income of state Since the black money go arounding in the state is non recorded in the government’s books of histories. the existent per capita income of the people and the national income of the state are shown as low. If all the black money go arounding in the economic system is flowed back into the national economic system of the state. there will a significant rise in the existent incomes of the people and the national income of the state. For illustration. although the incomes earned by the immigrant labor of our state aid to better the criterion of life of the people gaining them. yet they don’t acquire added into the revenue enhancement cyberspace of the state if transacted through hawala. So they can non be taken into history in calculating the national income and per capita income of the state. Black money causes lessening in quality of public goods and services When payoff which are to paid as black money to the manufacturers of goods and supplier of services. it is but natural that they will supply the quality of goods and services merely to the people who pay payoffs whereas the general populace has to endure as the same quality and service is non provided to everyone. For illustration. if you have to acquire a occupation done in office. your work will be done without any hold if you pay payoffs to the functionaries who have to make your occupation. But for the same sort of occupation. another individual who does non corrupt the functionaries has to wait for several yearss. hebdomads or even months. Black money consequences in higher revenue enhancement and rising prices The authorities revenue enhancements the people to gain gross for its disbursals in order to equilibrate the budget. It is but natural that if the black money go arounding in the economic system is brought back to the government’s exchequer. the authorities will hold more money in its manus for its disbursals and thereby the revenue enhancement load on the people can be reduced. Similarly the rising prices consequences with excessively much money pursuit excessively few goods available in the market. The accounted money in the market is hyped by the figure of unaccounted money in the market and the existent money in circulation becomes much more to trail the goods produced in the state taking to higher inflationary tendencies. Black money causes trouble in the formation of pecuniary and financial policy Since the authorities can non take into history the black money in circulation in the economic system while organizing its pecuniary and financial policies. the policies so formed by the authorities can non be realistic. It is hard to organize these policies in the absence of the exact computation of the black money and without conveying it in the accounting processs of the authorities. Black money consequences in increased condemnable activities The dirty money in the market consequences in all kinds of condemnable activities that go on in the society including corruptness of all kinds in the society. It encourages its illegal usage particularly during elections. The black money is used to back up terrorist activities which undermine even the security of the state. It is used to acquire illegal arms in the custodies of the groups of unsocial elements. The illegal money is squandered on big graduated table in nines and hotels on all types of illegal activities including drug trafficking. Even slayings are got done for political retaliations where black money alterations hands among the liquidators and the people who engage these liquidators to prosecute in these offense. It is said that money corrupts and the surplus of it corrupts highly. And it is more so when such extra money is in the signifier of black money. The munificent and pretentious manner the hoarders of black money live in India and the uneconomical outgo they indulge in observing their societal. political and even spiritual maps is a societal offense even though the jurisprudence does non take awareness of it. How to command the black money Normally. the authorities has to take two classs to command the black money. The first is to change over the bing black money into white money through assorted steps. The 2nd is to take appropriate steps to forestall the creative activity of black money. So. the controlling of black money can be discussed under these two caputs. Controling black by money by its transition into white money First of all. the authorities should stop up loopholes in its two decennaries old Double Tax Avoidance Convention entered into with Mauritius to look into influx of black money into India by fake companies of Mauritius which evade paying revenue enhancements in India under the screen of this bilateral understanding between India and Mauritius. Voluntary revelation of income strategy ( VDIS ) Though such steps were initiated by the authorities earlier including gilded bond strategies. but this was resorted on a big graduated table when the authorities launched a Voluntary Disclosure of Income Scheme ( VDIS ) on June 18. 1997 whereby the tax-defaulters were given an chance to unwrap their hidden incomes at the prevalent revenue enhancement rates by giving them unsusceptibility from major Torahs associating to economic offenses from 01 July 1997. The so Finance Minister P. Chidambaram said that the VDIS aggregations amounted to collection about Rs. 8. 000 crores from about two hundred thousand declarents when the strategy closed down on December 31. 1997. The authorities may one time once more denote such a strategy with proper guidelines to enable the people concealing their black money to declare the strategy. The authorities at the same must demo its political will to ordain a measure with rigorous penalties against the people who were found with unrevealed income after certain specified day of the month. How to convey back money from the Swiss Bankss A similar option must besides be given to the people concealing their money in the Swiss Bankss giving them a one clip chance to voluntarily convey backtheir money from the Swiss Bankss and sedimentation it in the Indian Bankss by paying the revenue enhancements as per the Indian Torahs. At the same clip a terrible penalty may be threatened for the people who were found with black money in the Swiss Bankss after a specified day of the month. Entering into bilateral understandings with the foreign authoritiess The authorities should take all possible steps to come in into bilateral understandings with the foreign states to unwrap the names of the history holders and the money deposited in foreign Bankss. The authorities has already initiated some stairss in this way by revising the Double Taxation Avoidance Agreement to supply agencies for probes of black money in Swiss Bankss in August 2010. This alteration is likely to take consequence in January 2012. To control black money. the Indian authorities has besides signed Tax Information Exchange Agreement ( TIEA ) with 10 states. viz. – Bahamas. Bermuda. the British Virgin islands. the Isle of Man. the Cayman Island. the British island of Jersey. Monaco. St. Kitts and Nevis. Argentina and the Marshal Islands. The authorities should take immediate stairss to subscribe more such understandings with other states as good. Block loopholes in the Mauritius path The authorities should barricade loopholes in the Double Taxation Avoidance Convention ( DTAC ) entered into about two decennaries ago to forestall unscrupulous investors to get away from paying revenue enhancements in India. Court instances and terrible penalties for economic offenses The tribunals in India should give due importance to the instances affecting black money and must give the severest of the penalties to the individuals involved in the instances. The Supreme Court of India is making a applaudable occupation in this regard. The Supreme Court asked the authorities in January 2011 as to why the names of those have stashed money in the Liechtenstein Bank have non been disclosed. In April 2011. Hasan Ali Khan was arrested on charges of hoarding over Rs. 36. 000 crores in foreign Bankss. This is one case where a individual has been arrested for hoarding black money in the foreign Bankss. but there may be many more against which the authorities can take action merely with a strong political will and strong belief. Baba Ramdev had even gone to the extent of proposing that black money wrongdoer should be treated as treasonists of the state and should be given the severest of the penalties. Demonetization of currency notes of high value like Rs. 500 A ; Rs. 1000 Another step suggested to delve out black money is to demonetize the currency of higher denominations like bank notes of Rs. 500 and Rs. 1000. But the authorities has already rejected this suggestions as it is non economically feasible suggestion. Issue of Particular bonds by the authorities Particular bonds may be issued by the authorities inquiring the black money hoarders to put in them by supplying them unsusceptibility from condemnable continuing bing under the bing jurisprudence. Controling black by money by preventative steps Restructuring revenue enhancement system A ; terrible penalty to errant revenue enhancement functionaries The authorities should reconstitute its revenue enhancement system including GST and VAT doing it more convenient and easy for the income earner to pay the revenue enhancements. All the cumbersome processs in entry of signifiers and returns should be done off with. The authorities has become cognizant of this and have done a batch of work to better the system. It has late come out with an proclamation that salaried employees with salary income up to Rs. 5 hundred thousand and salvaging bank involvement up to Rs. 10. 000 need non to register income revenue enhancement returns for the twelvemonth 2011-12. Much more needful to be done by simplifying the regulations and ordinances in this regard. The authorities should broaden the revenue enhancement base and should convey all people in whatever is the beginning of income including agricultural income if the income exceeds Rs. 5 hundred thousand a twelvemonth. All people above this bound should be taxed with no freedoms. No return needs to be filed by any individual if the income is below Rs. 5 hundred thousand. Similar revenue enhancement reforms should be made in the corporate direct revenue enhancement and all other indirect revenue enhancements. Severe penalty should be mooted out to the revenue enhancement forces who are found to be involved in the corrupt patterns including the individuals who are found to hold paid payoffs to the revenue enhancement functionaries to avoid revenue enhancements. These should include revenue enhancement advisers and hired comptrollers who guide the revenue enhancement remunerators with tips to avoid revenue enhancement taking advantage of loopholes in the revenue enhancement Torahs. Use of electronic media and Bankss for money transportations Maximum usage of electronic media should be made for money transportations. Most of the money minutess should be encouraged to be made through the banking channels. Restriction should be laid down for hard currency minutess in any trade. Use of PAN and individuality card should be made compulsory for all minutess amounting immense sums. There should be a powerful Income Tax and Vigilance section. Peoples should be continuously made aware of the benefits of paying revenue enhancements. Peoples should be made cognizant of the immorality of black money on a continual footing Peoples should be made cognizant of the effects of black money. The recent motions run by certain reputed personalities like Baba Ramdev and Anna Hazare whether successful or non has brought about a societal revolution in the society to do the people aware of this great immorality. It has alerted the authorities at all degrees to take awareness of the affair and the authorities is said to hold constituted a high degree commission to travel into this facet. Decision It may be pointed out that many more steps be taken which might hold been left out in composing this article. There are many masterminds and intelligent individuals in our state including economic experts of distinction who can propose steps to the authorities to make off with the threat of black money afflicting our state. Conversion of black money into white money is merely a short term step. but it is the preventative steps which can root out this evil for good. The most of import facet of nationality and love for one time state in all facets must be taught to our kids from their basic educational system. It should get down from their earlier school instruction because whatever the kid learns in his / her formative old ages is carried frontward towards the ulterior phases in his or her life.

The Writers 5 Ws

The Writers 5 Ws The Writers 5 Ws The Writers 5 Ws By Maeve Maddox Yes, its Journalism 101, but people who should have it engraved upon the doorposts of their hearts still manage to forget that every news story should contain the Five Ws (and sometimes the H of how). As editor for a site for writers, I solicit announcements about events that have to do with writing. I am dismayed by the number of submissions I receive that leave out one of the five Ws. Kipling made it easy for us to remember: I keep six honest serving-men (They taught me all I knew); Their names are What and Why and When And How and Where and Who. For a club announcement, be sure that the five Ws provide enough information to enable a reader to make a decision. For example, the When should include not just the date, but the time of day. Readers will appreciate having an ending time as well as a beginning time, for example, noon until 3 p.m. The Where may be familiar to the person writing the notice, but it may not be to the reader. If the place is a restaurant or a hall, it may be helpful to include an address, or directions for getting there. The Who needs to include more who-ness than just a name. If Who is a speaker, use an appropriate epithet: Forensics expert Max Lewis, Entomology professor Laurie Baxter, literary agent Maggie Smith. If the Who is an organization, dont expect everyone to know that SCBWI stands for Society of Childrens Book Writers and Illustrators. Spell it out at least once. The What, of course, is the event: a monthly meeting, the tour of a new library, an exhibit. The Why should give the reader an idea of why the event is worth attending: an opportunity to see a new facility, to learn about criminal investigation, to find out what an agent wants in a query letter. Next time youre asked to send a notice of an upcoming event to your local media, it might be a good idea to review the five Ws (and sometimes H) before submitting it. Oh, and one more thing thats not in Kiplings list: Be sure to include contact information. This may take the form of a name, telephone number, website, or email address at the end of the story. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Writing Basics category, check our popular posts, or choose a related post below:30 Religious Terms You Should KnowTry to vs. Try and40 Synonyms for Praise

Important challenges museums are facing today and how to respond to Term Paper

Important challenges museums are facing today and how to respond to them - Term Paper Example Museums are important places where people are able to debate upon and shape the public views, cultural views and identity. Museums have been facing several changes inside and out of the country due to the new expectations of the audience such as students, tourists, donors.Museums have been facing several changes inside and out of the country due to the new expectations of the audience such as students, tourists, donors. As a result this has caused challenges to the museum management. As a result this has caused challenges to the museum management. These challenges are in terms of how to organize staff members, creation of exhibitions, shaping of collections and creation of effective programs. Important Challenges Facing Museums Today Financial challenge has become an obvious threat to the museums today. During recession period one of things to be cut off from financing is museum as many view it non-essential services. It is also not considered to have any significant formal role to t he public and especially to education. Participation in museums is mostly considered voluntary and that amounts to why it does not receive much funding like other corporations. Acquiring expert collection staff is another challenge that is facing museums. The lack of expertise in the museums staff makes it impossible for the museums to ensure proper interpretation of collections and how to improve museum education. Many people do not prefer studying on museum issues and in most cases such issues are not in the curriculum. The expert collection staffs are significant people in the museum since they are the ones who provide various collections according to expectation of the audience. They are also able to choose right objects for display and ensure they are relevant for the occasion hence every museum should have these kinds of people. Any collection in a museum without an expert taking care of it, it loses any inherent value attached to it according to Flyyin (2007). Poor management of museums has also been a major challenge facing museums. Museums have often regarded as areas of less duty and this has led to the downfall of the industry. There are several activities which need to be taken care of in the museum so as to make it a place worthy visitation. For instance the need to improve access to collection, improving attract more people, make more relevant exhibitions to those served by the museum and to generate income which important for development .Therefore it is the work of the management to ensure all these activities are taken care of. Lack of information about objects found in the museum has been a major challenge to the industry. This information is as important as the objects since without it, it is unlikely that people will recognize the importance of such objects Many museums have not been able to standardize information of their artifacts and those which have managed to do so have lacked the right data and vocabulary. This can be attributed to t he failure of the government to introduce a national standard for museums. Creation of different classification for different artifacts in the museum has also remained a major challenge in the industry. This can be attributed to the lack of unified standard framework which needs to be single framework for museums. Cultural heritage is playing a major role in the museums and without this standard framework it is unlikely that museums will achieve any significant progress in future. The declining attendance to the museum has also been a major challenge. This is because one of the main sources of cash for the museum is through the entrance fee. On the same note, with the decline of attendance it implies that the museum is not selling out itself as not many people will be aware of what it offers. This is a challenge which needs a lot of attention as it important aspect of the museum. The issue of which works to display and which works not to display has also posed a challenge to the mus eums as suggested by Flyyin (2007). For instance most museums are not sure of whether to display works with sexual content. This is case especially when the museum operates with

12 angry men movie Essay Example | Topics and Well Written Essays - 500 words

12 angry men movie - Essay Example The movie for nominated for three Oscars(Best Director, Best Picture and Best Writing, screenplay based on material from another medium) and finds a place in the list of all time great movies. In 2007, the library of Congress chose â€Å"12 angry men† for preservation in the United States National Film Registry. Here, we analyze the dynamics of the 12 jurors and what might have influenced them in taking a decision in favor of or against the accused. The movie begins with the scene in which the judge is seen giving instructions to a jury consisting of 12 gentlemen. The judge informs the jury that the defendant will have to take the electric chair if proved guilty. The jury is also instructed that their judgment should be unanimous. The jury then moves into the jury room where they get acquainted with the other members of the jury and start their work. The case which opens up as an open and shut case takes a turn when one of jurors (juror #8) decides to veto the decision of the other eleven jurors. He is able to convince the other jurors that the defendant should be acquitted as there is doubt beyond reasonable limit questioning the authenticity of the witnesses. However, the other jurors do not follow the juror #8 quickly. The juror #8 faces strong argument from the other members which sets up the film. The jury decided to vote 12-0 in favor of acquittal and closing scene shows the twelve jurors leaving the jury room to present their findings of fact to the court. Juror #8(Henry Fonda) is the most important character of the plot as he is the first to veto the decision and question the authenticity of the witnesses. Though the juror #8 appears both confident and nervous at the beginning, as the discussion proceeds he succeeds in making the other jurors believe in his argument that there is doubt beyond reasonable limit in declaring the boy as guilty of murder. Juror #9 immediately supports the view of juror #8. Juror #5 and #2 also follow

Apple Employee Training Essay Example | Topics and Well Written Essays - 750 words

Apple Employee Training - Essay Example As per January 2014, the company had over 400 retail stores in more than 15 countries and an online store whereby hardware and software products are sold. However, despite the incredible growth the company has experienced over time, the is a pressing need to keep on training its employees in various departments in order to have a competitive edge over its close rivals like Microsoft, Dell, Samsung, Acer, Lenovo among other global technological giants. In the past, Apple Incorporation has been using a distribution channel that involved intermediaries in this case being authorized dealers. This strategy had proven to be a good idea in most parts of the world and particularly in the past when the company was under leadership of Steve Jobs. However, of late, the strategy has started backfiring as its close rivals adopt other strategies that are highly outdoing the company’s operations. One weakness that this channel of distribution has created is the fact that dealers do not know much about Apple products hence are completely unable to meet the requirements of the customers; they are unable to answer technical questions relating to the products (Apple, 2014). This has ended up making the company start opening its own physical and online stores in order to retain its market share in this competitive wave. As a result, the company requires training of cashiers, public relation personnel in their different stores, managers among human resources. Moreover, the company is under threat of being technologically dormant, a gap that is being created by the fact that its co-founder and a techno genius Steve Jobs is no longer in the management. This has made the company focus on training ambitious young persons in order to fill the gap that was created in hope that they will get another genius. However, this paper will focus on employees training with relation to public relation personnel, cashiers and other positions that

Service Operations Management Team Project Essay

Service Operations Management Team Project - Essay Example The third member will be given the task of both internal and external communication and the identifying of new service opportunities for the organization. The member will be engaged on mobile communications and the linkages to the social sites including Facebook and Twitter. The fourth member, will be responsible for marketing, and will have to work together with the third member to leverage on the communication capabilities. The project will majorly pursue Mobile marketing because it has been realized that majority of the target customers are on mobile communication platforms. Every organization and project team requires a decision on the appropriate timings in order to realize the strategic plan. Since this project involves consultancy, it is easier for the project management process to run by dividing the tasks into four subtasks, logistics, co-ordination, communication and marketing. For example, the coordinator will only be concentrating on the decision on the timings of event. When a client needs to be attended to by the organization, the coordinator will decide on the timing of when the client will be attended to depending on the available work force and other resources. The member in charge of logistics will therefore be of great significance when the resources are required, for example, transporting the staff members to the site to offer the consultancy services. In order to get information from or pass information to the clients, suppliers and other service providers, the member in charge of communications does the communication on the various ch annels to present the consultancy services to them and offer necessary information. During the service delivery, the person will maintain the contact with the client until the service is completely delivered. There will be need for the person to collect the opinions of the clients from the communication channels concerning the quality of services they receive from

Puritan tiger beetle controversy Essay Example | Topics and Well Written Essays - 1000 words

Puritan tiger beetle controversy - Essay Example upy beach regions, has been classified as endangered species because of reduced population level of the insects as a result of development along the beaches. Therefore, legislations have been passed in order to promote preservation of Puritan Tiger Beetle in their ecosystems, something that has not been received positively by people with economic interests along the beaches. This essay will discuss the controversy surrounding the preservation of Puritan Tiger Beetle and further explain actions that should be taken to effectively preserve the insects. To start with, the Puritan Tiger Beetles are insects with unique characteristics associated with the name of the insect. According to the Wildscreen Arkive, Puritan Tiger Beetles, whose scientific name is Cicindela puritan, are insects that prey on invertebrate organisms found along the beaches their long legs, tactics that can be associated to those used by tigers to capture their prey (n.d). The insects have brown- like color on their outermost covering and a blue-like color on their lower side (U.S. Fish and Wildlife Service, 2013). In addition, the U.S. Fish and Wildlife Service states that the length of Puritan Tiger Beetles is estimated to be less than half-inch (2013). Of more concern, the distribution of Puritan Tiger Beetles is limited to only two regions namely â€Å"Chesapeake Bay in Maryland and along the Connecticut River in New England† (U.S. Fish and Wildlife Service, 2013). This signifies the extent to which the distribution of Puritan Tiger Beetle species is limited. Secondly, the Puritan Tiger Beetles represent one of the most endangered species existing on earth to date. Entomologists from different parts of the world have demonstrated that insects are capable of inhabiting ecosystems that are distributed in different parts of the world. However, this has not been the case for the Puritan Tiger Beetles that inhabit small ecosystems found in the U.S. According to Wheeler, Maryland remains to be the

Political system of saudi arabia Essay Example | Topics and Well Written Essays - 500 words

Political system of saudi arabia - Essay Example This is all about making judgments in areas of disagreements between religious and supreme interests. In addition to that, the King keeps the tribes together, since there is a tribal structure in the state of Saudi Arabia. The Royal Family has the power to overthrow the king, supposedly. In 2005, the succession of the throne by King Abdullah progressed without any disturbances; just it has been same in the past (Maik et al 3). Recently, King Abdul-Aziz has put in place the rules for the succession by selecting an heir for the post of crown prince and deputy Prime minister. Saudi kings have also fixed a second deputy prime minister, who is next in turn on the unofficial succession line- up, since 1975, in order to maintain their control on the succession progression. Typically, the successors are the sons of the founder of Saudi-Arabia. Usually, the eldest brother is the new king while the second eldest brother, becomes crown prince. The Saudi Arabian Government The crowned king is th e main foundation of power in Saudi Arabian government while other senior princes enjoy immense authority and extensive liberty of action. Though, in practice the King’s powers are restricted and are achieved by consensus. The King has a responsibility to observe Islamic law and other country traditions at all the times. Saudi Arabia has also a heritage of decision making through consultation.

Puritan tiger beetle controversy Essay Example | Topics and Well Written Essays - 1000 words

Puritan tiger beetle controversy - Essay Example upy beach regions, has been classified as endangered species because of reduced population level of the insects as a result of development along the beaches. Therefore, legislations have been passed in order to promote preservation of Puritan Tiger Beetle in their ecosystems, something that has not been received positively by people with economic interests along the beaches. This essay will discuss the controversy surrounding the preservation of Puritan Tiger Beetle and further explain actions that should be taken to effectively preserve the insects. To start with, the Puritan Tiger Beetles are insects with unique characteristics associated with the name of the insect. According to the Wildscreen Arkive, Puritan Tiger Beetles, whose scientific name is Cicindela puritan, are insects that prey on invertebrate organisms found along the beaches their long legs, tactics that can be associated to those used by tigers to capture their prey (n.d). The insects have brown- like color on their outermost covering and a blue-like color on their lower side (U.S. Fish and Wildlife Service, 2013). In addition, the U.S. Fish and Wildlife Service states that the length of Puritan Tiger Beetles is estimated to be less than half-inch (2013). Of more concern, the distribution of Puritan Tiger Beetles is limited to only two regions namely â€Å"Chesapeake Bay in Maryland and along the Connecticut River in New England† (U.S. Fish and Wildlife Service, 2013). This signifies the extent to which the distribution of Puritan Tiger Beetle species is limited. Secondly, the Puritan Tiger Beetles represent one of the most endangered species existing on earth to date. Entomologists from different parts of the world have demonstrated that insects are capable of inhabiting ecosystems that are distributed in different parts of the world. However, this has not been the case for the Puritan Tiger Beetles that inhabit small ecosystems found in the U.S. According to Wheeler, Maryland remains to be the

Parents Who Have a Severely Disabled Child Should Be Allowed to Euthanize Them Essay Example for Free

Parents Who Have a Severely Disabled Child Should Be Allowed to Euthanize Them Essay Some people call it mercy killing, others call it murder. This is a tough question for every parent in the word who has severely disabled child that will never be able to recognize them or even understands who he or she is and why. This problem has occurred over decades and there is a lot of proof that those children are not able to live full lives and some of them are in constant pain. What’s more in some countries euthanasia is allowed (1). Only the improvement of medical treatment is the reason why those children are still alive (2) and this treatment is quite expensive so governmental funds are needed (3). A part of society believes that it is cruel to force severely ill people to live when in normal conditions they would die. Euthanasia is a painless death caused by a medical injection and it is allowed in Brazil, in some occasions in Canada and in some states in the USA. This choice has to be made by the person who wants to be euthanized. If the adult in care or child are not able to make that choice by themselves it automatically means that this procedure cannot be done. In these situations the question of giving rights to choose to another person always occurs. It is a conflict between law and ethics. It would be more ethical to end ones suffering, but the law says that every person has a right to choose and a right to live. Every child has a right to live a life without pain and some of those diseases are incredibly painful even if painkillers are used. So it would be more humane to euthanize the child. As always, if there is seriously ill child a lot of funding is needed. If the parent or guardian does not have money to cover the expenses the governmental funding is needed. Marc Spindelman, a law professor at Ohio State University and an expert in bioethics thinks that politicians starts to look God like, because a single state spends around 2,5 billion a year on severely ill children, yet this amount of money is not enough, so they have to decide who lives and who dies. According to data it costs around 103, 000 $ a year on infant with ventilator and around 100, 000 $ a year on a baby who is connected to feeding tubes (Extreme choices, The right to live or die(n. d.)). If that kind of a choice is given to government there is a question of why it is not given to parents, because they are the ones that will know better whether to continue fighting or to let the child rest in peace. The main reason why nowadays there are more disabled children than in the past is because of medical development. Severely disabled children in past in most cases could not reach adolescence, because of the fact that there was no special medical equipment that could help to keep those children alive, like there is now, for example, feeding tubes. That means that they can survive as long as they are in a hospital or as long as parents or the government have funds to pay medical bills. There is a law in Canada that allows parents to disconnect the feeding tubes, but that means that they will starve to death. That is the main reason why Annette Corriveau wants to euthanize her children Janete and Jeffery. They do not respond and they are not able to move, roll over or even move their hands. They are in vegetative condition for more than ten years and there is only a slight possibility that there will be a medication that might improve their condition. As Annette said in an interview, she thinks that euthanasia would be the best thing that can happen to them, because she would not like to live a life like that and she does not know anyone who would(). Also, some parents are wondering why they can decide to have an abortion during any stage of pregnancy, if a disease is detected, yet cannot give birth to make sure that the child is truly sick and then euthanize him or her. The fact is that despite modern medical equipment there is a slight chance that the doctor might be wrong and parents will kill an innocent and healthy child. If we would follow the law of nature, this kind of question would not even be considered and no one would have to make that kind of a choice. Because of today’s medical equipment we keep alive those who should be resting in peace and putting them through different painful operations and treatments just because of the society’s opinion that euthanasia is considered murder and because we think that living even in vegetative state is better than death. SOURCES: 1. Extreme choices, The right to live or die (n. d.) Retrieved from: http://www.enquirer.com/extremechoices/loc_extremeday2.html ; 2. Taking mercy (8 of March, 2012) Retrieved from: http://www.globalnews.ca/taking+mercy/6442597182/story.html