Ethical Dilemmas Of Attorney Client Privilege - 1157 Words

Merriam-Webster dictionary defines an ethical dilemma as a problem where a person has to choose between a moral and an immoral act. Attorneys come into contact daily which involves the attorney-client relationships. The attorney-client privilege is a legal privilege that works to keep communications between a lawyer and his/her client secret (silence is golden). The privilege is a legal doctrine that protects confidential information, the contents and actions related to the privileged communication must preserve the integrity of the attorney-client privilege. This paper presents the ethical dilemmas of the attorney-client privileges, trust and the importance of adequate closure in attorney-client relationships. Ethical Dilemmas Between Attorney-Client Attorneys are to represent their clients as members of a legal profession. As long as there has been an attorney-client case, there has been disputes regarding the attorney s loyalty to their clients. Ethically, the adverse action implicates important professional values which include the obligations of legal professionals to provide services to those that need them, to become fully informed regarding legal matters to ensure competence, and to hold confidential clients communication. The attorney should always be truthful as well as trustworthy. According to Banks, â€Å"trust is an aspect of professionalism, and the encouragement of trust has become a fundamental characteristic in a professional relationship becauseShow MoreRelatedEthical Dilemmas Of Attorney Client Privilege1153 Words   |  5 PagesAbstract Merriam-Webster dictionary defines an ethical dilemma as a problem where a person has to choose between a moral and an immoral act. Attorneys come into contact daily which involves the attorney-client relationships. The attorney-client privilege is a legal privilege that works to keep communications between a lawyer and his/her client secret (silence is golden). The privilege is a legal doctrine that protects confidential information, the contents and actions related to the privilegedRead MoreCase Ethics And Personal Ethics1387 Words   |  6 Pages Attorney Ethics Amberjean M. Gallagher St. Leo University January 28, 2016 Author Note Amberjean Marie Gallagher, Virginia Beach, Virginia No noted changes in affiliation. There were no grants or other financial support for my study. No other colleagues assisted in conducting research and development of this paper. Correspondence concerning this paper should be addressed to Amberjean Marie Gallagher, 1616 Quail Point Rd, Virginia Beach, VA, 23454 E-mail: amberjean.gallagher@emailRead MoreMatters Of Integrity : The Ethics Behind Attorneys Essay1761 Words   |  8 PagesIntegrity: The Ethics behind Attorneys Valeria Ramos and Sabrina Reed Texas AM International University  Abstract As an attorney it is his or her job to make sure the client is at ease and their privacy is being protected. The legal profession has many components in order to be a successful attorney. As attorneys there are ethical dilemmas that correspond with being an attorney. These dilemmas include conflicts of interest, staff-management, attorney-client advocacy, and professional responsibilityRead MoreThe Problems And Dilemmas Of Professional Ethics1410 Words   |  6 PagesThe problems and dilemmas of professional ethics have always existed and have been a complicated subject of discussions. It should be pointed out that relationships between a counselor and a client in some cases can cause ethical issues. The first situation covers the problem of both platonic and sexual relationships between the counselor and his client. The second situation reflects the question of sexual relationships between the counselor and client’s relatives. Regarding the first situationRead MoreThe Ethics Of Confidentiality From Oklahoma s State Regulation1644 Words   |  7 Pagesdemonstrating helpfulness (video 1) and the desire to protect a client (video 2) have in fact violated or up held client’s confidentiality. To demonstrate these outcomes, the ethics of confidentiality will be examined from Oklahoma’s state regulation (2010) and the ACA Code of Ethics (2014). The various dilemmas and the awareness of both personal/professional competencies (both lacking and achieving) are exemplified in these ethical codes and regulations. The subtle/overt nuances of varying worldviewsRead MoreThe Ethical Dilemma of Playing Both a Therapeutic and a Forensic Role: the Difference3154 Words   |  13 PagesThe Ethical Dilemma of Playing both a Therapeutic and a Forensic Role: The difference Amal Long-Labaar Argosy University Professional amp; Ethical Issues in Forensic Psych FP6500 Dr. Andria Hernandez April 20, 2013 Abstract There are specific differences between forensic psychologists and counseling psychologists/therapists. Not just the obvious differences such as the forensic psychologist being retained by the courts, prosecution, or defense, and the counseling psychologist performingRead MoreVirtue Ethics And Teleology1256 Words   |  6 Pagesdevelops a honorable and moral character. According to Aristole by honoring virtuous habits, people will likely make the right choice when faced with ethical challenges. Virtue ethics helps us to understand what it means to be virtuous human beings. It gives us a guide for living life without giving us specific rules for resolving ethical dilemmas. Justice is the call for a fair and even response to wrong behavior. Although it calls for fairness in all things, As a concept it’s often appealedRead MoreThe Legal, Ethical and Managerial Concerns of Employee Monitoring1395 Words   |  6 PagesThe Legal, Ethical and Managerial Concerns of Employee Monitoring Employee monitoring has emerged as a necessity and yet as a very controversial issue due to the widespread use of technology. Employee monitoring is the act of watching and monitoring employees actions during working hours using employer equipment/property. This phrase can be a little scary as an employee, where is the line? The restroom is their property; thankfully there are employers who know their boundaries. Legally employersRead MoreEthical Concepts That Represent Fairness, Honesty, And Respect For All Human Beings792 Words   |  4 Pagesbecomes unconscious. 1. Define 5 ethical concepts. There are five ethical concepts that represent fairness, honesty, and respect for all human beings and these ethical concepts often arise in interactions between healthcare providers and their patients. These concepts are autonomy, beneficence, nonmaleficence, justice, and confidentiality. These concepts are great in theory, but applying some of them to practice can at times be difficult and lead to ethical dilemmas. a. Autonomy means that an informedRead MoreBusiness Ethics Essay1572 Words   |  7 Pages31: Constitutional, Contract, Criminal, Evidence, Property and Tort Law 32: List and explain Nash’s, Drucker’s, Buffet’s, Blanchards and Peale’s comprehensive approach for resolving ethical dilemma Drucker: â€Å"Above all do no harm.† Intentionally making decisions that will not do harm will encourage ethical decision-making. Buffet: front-page-of-the-paper test, it supports critical thinking to envision how the decision may look on the front page of a paper before making the final decision.

Gender Wage Discrimination in Pakistan Free Essays

| Gender Wage Discrimination in Pakistan| Evidence from Pakistan 2008/09 and 2010/11| | | | Table of Contents Introduction2 Literature Review2 Methodology3 Variables Used – Characteristics of Workers5 Results7 Discussion7 Bibliography8 Appendix A9 Selectivity Bias Logit Regression Results:9 Introduction This paper explores the dynamics of gender wage discrimination in Pakistan for two data sets; Labour Force Survey for the year 2008/09 and 2010/11. We will explore whether or not women are discriminated against, as it has been suggested for a predominantly Islamic country like Pakistan. Labour theory addresses many reasons for wage discrimination. We will write a custom essay sample on Gender Wage Discrimination in Pakistan or any similar topic only for you Order Now For the purposes of this research we will concentrate on ‘employer wage discrimination’. Following this our research will be aimed at discovering if women are paid less than their male counter-parts especially with the same set of characteristics. For this purpose we will use the Oaxaca-Blinder method to calculate the coefficient for discrimination across genders. Literature Review The basis of this paper is the work done by Oaxaca and Blinder in 1973 about wage discrimination models. In the paper ‘Interpreting the Decomposition of the Gender Earnings Gap’ (Giaimo R. 2007) this method has been applied to find out how different characteristics change the discriminatory behaviour of employers in Italy. Oaxaca’s method for calculating discrimination was further adapted in the paper ‘Gender Wage Discrimination at Quantiles’ (Javier Gardeazabal 2005), and was used to calculate discrimination coefficients for quintiles. In a study conducted in India (Tilak 1980), it was found that the incidence of unemployment was higher for women than for men with the same characteristics. In this study the only characteristic that was taken was education. This is a different angle to look at discrimination from what this paper will do. Rather than looking at the unemployed, this paper will see the women in the labour force and if they face discrimination with respect to their wages. However, the underlying aim and also the hypothesis formed are the same. The paper ‘Wage Differentials and Gender Discrimination: Changes in Sweden 1981-98’ (Mats Johansson 2005) explored the wage gaps between men and women in Sweden. They found that the wage gap was 14%-18% during the 1990’s. Their study also indicated that this difference could not be explained by applying the job requirements and qualifications to women’s wage function. The conclusion was that there is undoubtedly some other factors other than the characteristics of the workers that determined the wages in the Labour Market. Methodology This paper calculated a coefficient for Gender Wage Discrimination from the Oaxaca-Blinder decomposition. D= Xf? m-Bf+ ? m(Xm-Xf) Here ‘? ’ is a vector of characteristics of workers. Therefore, the first part of the equation shows the wage differential between males and females on the basis of characteristics. Second part of the equation normalizes characteristics, for females in this instance, and then subtracts the wage differential based on characteristics, to give us the overall differential based on discrimination. As a control, we also work out the converse of this Oaxaca Blinder Decomposition as follows; D= Xm? m-Bf+ ? f(Xm-Xf) To control for selectivity bias, we have also used the ‘Heckman Procedure’. A multi-variable Logit model was run and three variables (Lambda1, Lambda 2 and Lambda3) were calculated to act as control for variables missed in our model. This discrimination coefficient has been calculated for two data sets using characteristics such as age, marital status, education level, province, region, professional trainings and status in the family. These characteristics have been selected after being shown significant as the determinant of wage. Natural log of wages was the dependant variable in the following regression; Table [ 1 ]: Wage Determinants – LFS 2008/09 Table [ 2 ]: Wage Determinants – LFS 2010/11 Our results are much better for the data set of 2010/11. The signs of education are expected. For the data set of 2008/09, signs for education are positive which does not support theory. Even after efforts to remove multi-colinearity, they still show positive signs. Most of the variables in the regression are also insignificant. However, when we take the data for LFS 2010/11, and correct it for selectivity bias, we get much better results. Most of the variables are significant as well as show the correct signs. The same algorithm was applied to both the data sets, and the same variables have been taken). Results of Logit models for correcting selectivity bias are attached in Appendix A. Variables Used – Characteristics of Workers Summary tables from LFS 2010/11 1. Age * Theory suggests that this is one of the most important determinants of people’s decision to work. 2. Marital Status * This variable was taken as a dumm y variable in the regression. * It is a significant variable in the decision to work, especially in developing economies like Pakistan. 3. Province This is also taken as a dummy. The Baluchistan province was omitted from this analysis. However, the calculations of the Oaxaca Blinder method take this omitted variable into account. This is because the method takes the vectors of the estimated regression equation. 4. Region * Whether a person is from a Rural or urban background has impact on the opportunities and the job growth pattern. 5. Education Level * This is linked directly with the variable wage. * This is again taken as a dummy variable, and higher education was omitted from the regression. 6. Migration (Rural-Urban) Although not a very significant variable in our regression, there are other empirical studies that have shown how the migrated families have better opportunities for work than those who do not. 7. Literacy * This is a dummy variable, and is significant in our anal ysis. 8. Selectivity Bias Variables * These are Lambda’s in the model. And have been calculated using the Heckman Procedure for controlling selectivity bias. Results To find the discrimination coefficient a matrix exercise was done in Stata using the data from LFS 2007/08. This presented the following equation; D= Xf? m-Bf+ ? Xm-Xf D=10. 030812+-7. 4166332 D= 2. 614212 The discrimination coefficient for LFS 2010/11 was calculated as follows: D= Xm? m-Bf+ ? fXm-Xf D=0. 11964462+0. 31341527 D= 0. 43305989 Just looking at the numbers we can say that discrimination have gone down significantly over the last two years. Whether this is actually the case, or this is just due to the problems in the data, we cannot be sure. However, we think that the result for 2010/11 is a better estimate overall. The results show that women are at a significant disadvantage in Pakistan’s Labour Force. These results are quite expected. However, we also need to take the problems in data collection and measurement into account. Many of the cottage and small scale industries are not counted in the LFS and they are a prime source of employment for women in Pakistan. Discussion There are many limitations of this study. First of all this can be made more powerful if panel data is used, however, there are no sources of such data. Secondly, an easy method of expanding this study would be to do an inter year comparative study. There are more limitations that are related directly to the data that we have used. Many questions have been raised about the methodology and the authenticity of the data in Labour Force Survey of Pakistan. However, this limitation is beyond our control. There have also been questions raised about the Oaxaca-Blinder method of calculating wage discrimination. While we have attempted to review paper that have used this technique and have achieved good results, there are still many questions about the technique, still. There are few policy implications that we can derive from these results, especially if we look at the significance levels in the data for 2008/09. However, this paper does prove to some extent that there is a problem of gender wage discrimination is Pakistan. We can attribute a lot of this to social factors as well; women do not want to work in most professions, so we can also argue that there may be a case for discrimination by the employees rather than the employers. Bibliography Giaimo R. , Bono F. , Lo Magno G. L. â€Å"Interpreting the Decomposition of the Gender Earning Gap. † University of Palermo Journal, 2007. International Standard Industrial Classification of all Economic Activities (ISIC-Rev. 2, 1968). ILO. 2012. http://laborsta. lo. org/applv8/data/isic2e. html (accessed 2012). Javier Gardeazabal, Arantza Ugidos. â€Å"Gender Wage Discrimination at Quantiles. † Journal of Population Economics, 2005. Mats Johansson, Katarina Katz, Hakan Nyman. â€Å"Wage Differentials and Gender Discrimination: Changes in Sweden 1981-98. † Acta Sociologica, 2005. Stat. Stata. 2012. http://www. stata. com/meeting /5german/SINNING_stata_presentation. pdf. Tilak, Jandhyala B. G. â€Å"Education and Labour Market Discrimination. † Indian Journal of Industrial Relations , 1980. Appendix A Selectivity Bias Logit Regression Results: LFS 2008/09 LFS 2010/11 How to cite Gender Wage Discrimination in Pakistan, Essay examples

Anthropological Climate Change and Effect on Organism

Question: Discuss about the Anthropological Climate Change and Effect on Organism. Answer: Introduction Anthropogenic climate change is the greenhouse gas production by activity of human. According to Steen Skagen and Melcher (2016), in last decades, the human activity increases with the production of green increases. This affects the polar ice cores and becomes the main reason of climate change. However, the climate change affects the animal kingdom badly. As a result, many of the species are endangered mainly the reptiles and amphibians. The response of the species towards the climate changes is not clear, which become a major challenge for the scientists. The main aim of the assignment is to find out the effect of climate change on the focal species. During the climate watch, ten focal species are selected. The assignment discusses about the focal species that is found during the climate Watch. The effect of climate change on that species is discussed. Moreover, the assignment discusses about limitation of the citizen science projects. The relevance to human society of the climate change studies is discussed. Result Common name Location Date Time Spur winged lapwing WSU Hawkesbury campus near the building L9 03/24/2017 9.13 am Woylies WSU Hawkesbury campus near the building G6 03/24/2017 12.43 pm Mt Lofty Spotted Quail thrush WSU Hawkesbury campus near the building G5 03/25/2017 8.03 am Short nosed sea snake WSU Hawkesbury campus near the building L8 03/25/2017 11.35 am Spotted tree frog WSU Hawkesbury campus near the building L9 03/25/2017 4.25 pm Southern corroborre frog Sub Alpine region of South Wales 03/26/2017 9.17 am Nangur spiny skink South east Queensland 03/26/2017 13.56 pm Sand tiger shark Coastal area 03/26/2017 20.59 pm Dinosaur ant Hilly area of Australia 03/27/2017 10.45 am Western swamp tortoise Swan coastal plain 03/27/2017 14.26 pm Table 1: Focal species sightings reported to Climate Watch (Source: Allen and Bradley 2016; James and Abbott 2013) Discussion The climate change has a significant on the ecosystem, including mammals, reptiles, amphibians and birds. Baker et al. (2016) mentioned that the mammals have particular climate adaptations like needs for sea ice, temperature and snow. The mammals cannot avoid effects of climate change. They have to face both the positive and negative effects of climate changes. In the climate watch, it is found that Woylies is affected badly due to the climate change. They become the rare marsupial mammal, which belong to genus Betteogia. They can breed all over the year if they find the favorable condition of breeding, which is changing with the time. Therefore, the breeding habit of woylies is reducing and the numbers of woylies are decreasing. In comparison to mammals, the reptiles have the ability of climate change adaptation. However, many reptiles are very sensitive to the climate change (Chambers, Beaumont and Hudson 2014). The reason behind this is the ectothermy. They have to maintain the ambient temperature of the environment for maintaining the crucial physiological processes. It is necessary to consider the location of the species, where they live. Due to the climate changes, the temperature of the locations of that species is not maintained. Therefore, they show the vulnerability towards the climate change and become endangered species. Short-nosed sea snake is one of the endangered species, which belongs to the Elapidae family. This type of snake is found in the coastal area of Western Australia. Some of the turtles need proper temperature like the snakes. Western swamp tortoise is one of the reptiles that need particular temperature to sustain. The sex ratio of the reptiles is changing as well as the mammals se x ratio. It is necessary to save the reptiles and mammals for the wellbeing of the ecosystem. Hedlund et al. (2015) mentioned that the abolishment of mammals and reptiles affects the balance of the ecosystem. Therefore, it is necessary to take proper steps to conserve those endangered species. Various factors contribute to vulnerability of the amphibians, which are affected by the climate change. They are the most threaten species among the all species. The reasons of the threatening are the habit loss, invasive diseases, overexploitation, chemical pollution and diseases due to the climate change. Both the terrestrial and aquatic lifestyle of the amphibians is affected (Dunn and Mller 2014). The temperature of the water is increases, which affects the breeding habit of the amphibians. The numbers of new amphibians are not increasing. The amphibian species, which have less tolerance for the high temperature and moisture regime, are at the high risk. They cannot survive without water and the number of aquatic system is decreasing, which is the other reason of the abolishment of Spotted tree frog and Southern corroborre frog. Another species that is affected by the climate change is the birds. It is found that the birds are laying eggs earlier than time. Therefore, in many cases, the young birds cannot survive and bird death occurs. Another thing that happens due to the climate change is that the migration time of birds is shifting. The temperature of the earth is increasing therefore, the birds face problems about the migration (Bock 2014). Most of the birds in the winter seasons in the cold places. Moreover, behavior of the birds is changing. The life cycle of the birds is changing, which is the main cause of the bird abolishment. The human being needs to be careful, as the ecosystem is dependent on them and their activities (Allen and Bradley 2016). They need to control their activities for the wellbeing of others. Dunn and Mller (2014) mentioned that the climate change can affect the human beings as well as the other species and may cause of the destruction of the earth. Citizen science is the science that deals with the developing concepts of science and lifestyle of citizens. However, the citizen science projects have various limitations. This needs the validity of volunteer generated data. Keatley, Chambers and Phillips (2013) mentioned that some of the volunteers might not have the suitability for volunteering. The volunteers may have proper training and knowledge about the citizen science projects. There are various risks to introduce the data of the citizen science projects in front of wrong persons, who may use this for unauthentic purpose. The volunteers may not monitor the protocols of the projects properly and therefore the risk increases (Quintero et al. 2014). The members of the citizen science projects may lie about the data and this may affect the result of the projects. The members may take wrong data and have lack of knowledge of data collection. They may choose the complex data collection method and the risk increases with this. They can bias with the data and influence the boundaries of the projects. Conclusion Based on the above discussion, it can be concluded that the human needs to modify their habits for the wellbeing of the ecosystem. The use of chloro fluoro carbon (CFC) needs tobe reduced, which mainly affects the ecosystem. The endangered species needs to be reserved so that the balance of the ecosystem can be maintained. The climate change has a significant on the ecosystem, including mammals, reptiles, amphibians and birds. The reasons of the threatening o life of species are the habit loss, invasive diseases, overexploitation, chemical pollution and diseases due to the climate change. It is necessary to take proper steps to conserve those endangered species. The sex ratio of the species is changing as well as the mammals sex ratio. People should be aware of their activity or it may harm their lifestyle as well as the other species. It can be expected that the climate Watch can help the endangered species to sustain that will help in maintaining the ecosystem. References Allen, J.M. and Bradley, B.A., 2016. Out of the weeds? Reduced plant invasion risk with climate change in the continental United States.Biological Conservation,203, pp.306-312. Baker, D.J., Hartley, A.J., Butchart, S. and Willis, S.G., 2016. Choice of baseline climate data impacts projected species responses to climate change.Global change biology. 3(2), pp.565 Bock, A., 2014.Detection of the impacts of climate change on plants from novel unexploited long-term datasets(Doctoral dissertation, Mnchen, Technische Universitt Mnchen, Diss., 2014). Chambers, L.E., Beaumont, L.J. and Hudson, I.L., 2014. Continental scale analysis of bird migration timing: influences of climate and life history traitsa generalized mixture model clustering and discriminant approach.International journal of biometeorology,58(6), pp.1147-1162. Dunn, P.O. and Mller, A.P., 2014. Changes in breeding phenology and population size of birds.Journal of Animal Ecology,83(3), pp.729-739. Hedlund, J.S., Jakobsson, S., Kullberg, C. and Fransson, T., 2015. Long?term phenological shifts and intra?specific differences in migratory change in the willow warbler Phylloscopus trochilus.Journal of Avian Biology,46(1), pp.97-106. James, A.R. and Abbott, K.C., 2013. Phenological and geographical shifts have interactive effects on migratory bird populations.The American Naturalist,183(1), pp.40-53. Keatley, M.R., Chambers, L.E. and Phillips, R., 2013. Australia and New Zealand. InPhenology: An Integrative Environmental Science(pp. 23-52). Springer Netherlands. Quintero, I., Gonzlez-Caro, S., Zalamea, P.C. and Cadena, C.D., 2014. Asynchrony of seasons: genetic differentiation associated with geographic variation in climatic seasonality and reproductive phenology.The American Naturalist,184(3), pp.352-363. Steen, V.A., Skagen, S.K. and Melcher, C.P., 2016. Implications of climate change for wetland-dependent birds in the Prairie Pothole Region.Wetlands,36(2), pp.445-459.a

Relationship Between the Brand Equity and the Sales of Bottled Water Industry free essay sample

This research basically pertains to find out the relationship between the brand equity and the sales of the product. The questionnaire was constructed and the pilot study using 15 respondents from ICBS was carried out to ensure that there were no confusions or ambiguities in the questionnaire. All ambiguities or confusions found were removed before administering the final questionnaire. The questionnaires were divided into two parts. On first of June the questionnaires were administered among half of the sample. The other half of the questionnaires among the remaining samples on 1st July 2007. As our research was basically descriptive in nature, we then quantified the values we were given in the questionnaire results and used them to graph the responses of the elements of the research. The results were then analyzed. Introduction The broad area of the research is related to the currently existing situation in the bottled water industry. As the bottle water industry is flourishing in Pakistan and new competitors are entering the market but still Pure Life has managed to maintain the considerable amount of market share due to its brand equity. We will write a custom essay sample on Relationship Between the Brand Equity and the Sales of Bottled Water Industry or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The concept of brand is integral to the success of any given product. Brand equity necessarily affects the performance of a product. The concept of brand equity can have a marked effect on the longevity of a products performance. Brand equity is defined as the bundle of intrinsic features/attributes delivered by a branded product or service. It is measured as the price differential someone is willing to pay for a particular branded product or service over an identical product or service that is unbranded. Alternatively, this definition can be re-crafted to state that brand equity is the difference in utility between two products or services that are perceived to deliver an identical set of tangible benefits at the same price. Consumers see a particular brand name as a contract. A brands name may reduce consumers sense of uncertainty, allowing them to purchase, uncertainty reduction, or trust, thus improving their sense of value. Background Nestle have taken a strong interest in Pakistan at a time when the country’s food, drink and retail industries in general are all actually struggling to attract large-scale multinational investments of this nature. Although these companies all have more profitable product categories, which are their primary concerns in more developed markets, in Pakistan a key element of their business strategy at the present time is a strong presence in the increasingly competitive bottled water industry. Should economic growth continue, the introduction of their added-value, more premium products, will simply prove a bonus at a later date? Such investment cannot help but drive bottled water sales in Pakistan, while inflows from multinationals also provide much needed jobs and contribute to essential infrastructural developments in the country. However, there is a huge flipside to these advantages the creation of a population, which can barely afford to spend beyond necessity, reliant on a product that is still considered a luxury item in some of the worlds most developed economies. Pakistan’s response to this dilemma affects not just its population, but its likelihood of establishing itself as a destination for much sought after food, drink and retail industry investment in the future. Literature Review Brand equity is the value built-up in a brand. It is measured based on how much a customer is aware of the brand. The value of a companys brand equity can be calculated by comparing the expected future revenue from the branded product with the expected future revenue from an equivalent non-branded product. This calculation is at best an approximation. This value can comprise both tangible, functional attributes (e. g. TWICE the cleaning power or HALF the fat) and intangible, emotional attributes (e. g. the brand for people with style and good taste). It can be positive or negative. Positive brand equity is created by effective promotion and consistently meeting or exceeding customer thoughts. Negative brand equity is usually the result of bad management. In the early 2000s, the Ford Motor Company made a strategic decision to brand all new or redesigned cars with names starting with F. This aligned with the previous tradition of naming all sport utility vehicles since the Ford Explorer with the letter E. The Toronto Star quoted an analyst who warned that changing the name of the well known Windstar to the Freestar would cause confusion and discard brand equity built up, while a marketing manager believed that a name change would highlight the new redesign. The aging Taurus, which became one of the most significant cars in American auto history, would be abandoned in favor of three entirely new names, all starting with F, the Five Hundred, Freestar and Fusion. By 2007, the Freestar was discontinued without a replacement, and Ford announced record losses. In a surprise announcement, the discarded Taurus nameplate would be re-used on an improved Five Hundred which had disappointing sales and whose nameplate was recognized by less than half of most people, but an overwhelming majority was familiar with the Taurus. Brand Equity and Market Share Very often only the market share of a brand is looked at as a means of determining how successful the brand is. Although market share is of importance in assessing the performance of a brand, its relationship with brand equity is of great significance, as this relationship can be an indication of the potential success of a brand, or alternatively can direct strategy on how to attain such success. The following diagram illustrates the relationship between brand equity and market share: Brand equity and market share are not always proportionate. As can be seen from the diagram, the ideal place for a brand to be situated is in the top-right quadrant. This shows that the brand is successful in that it has a strong brand equity and high market share. However, this may not always be the case. It is possible that a brand may have high brand equity, but may not have an accordingly high market share (top-left quadrant). In order to improve the market share of a brand in cases such as this, regard must then be had to in-store issues such as display, shelf space, distribution etc. Thus, understanding brand equity plays an important role in that it gives an indication of how a brands performance can be improved. Where there is low brand equity and a strong market share (such as the bottom right-hand quadrant), the situation is extremely tenuous. Although the picture may look good owing to the strong market share, the reality is that, with weak brand equity, the product is vulnerable to competitor or other in-market activity. Therefore, measuring only the strong market share does not give the complete picture brand equity must also be considered, and by improving this, the full potential of the brand can be secured. What is Brand Equity? In layman terms brand equity is the value that a consumer attaches to a certain brand. Although brand equity can be measured tangibly by way of certain indicators, a large component of the concept is intangible, i. e. what perceptions and associations people have of a certain brand, and the familiarity of those brands in the mind of the consumer. The diagram below illustrates how brand equity is made up: From the diagram, it is evident that the sources that drive brand equity (brand awareness, consideration and the factors associated with it) will lead to certain outcomes. And the more powerful the sources are, the more significant these outcomes will be. Thus, a strong brand loyalty and ability to command a price premium will lead to resilience against any negative short-term market factors. And this is why brand equity is essential in assessing the performance of a brand: it has the potential to secure the success of the brand against many variable in-market factors. Further, the importance of brand equity is that, by understanding how brand equity drives market share, it is then possible to make use of this knowledge in order to grow the market share of a brand. Understanding the link between brand equity and market share will thus assist marketers in which strategies are required to grow market share. The Benefits of Brand Equity: What are the benefits of strong brand equity? Well, strong brand equity leads to, inter alia, strong market share, customer loyalty, more favorable response to price increases, less vulnerability to competitor activity, brand extension opportunities, and communication messages which reach the consumer. In attaining these benefits, strong brand equity will ensure that a product is of an enduring nature. Ultimately, strong brand equity will improve profitability. To build a winning brand, therefore, is to understand the relationship between brand equity and market share, and to leverage both to their full potential. In so doing, a brand will be successful and sustainable in the long term. It must be kept in mind that increasing market share does not increase brand equity, whereas increasing brand equity invariably leads to increased market share. Another benefit of brand equity is that it’s an asset which can be sold or leased. The importance of brand equity to customer loyalty: Keller (1998) argues that brand equity is unique from customer loyalty, and can be defined as: †¦ the differential effect that brand knowledge has on consumer response to the marketing of that brand. He argues that a brand possesses positive customer-based brand equity when customers react more favorably to a (brand identified) product and the way that it is marketed as compared to when it is not. Brands can also possess negative customer-based brand equity, expressed when consumers react less favorably to the marketing activities associated with a brand, as compared to an unnamed or fictitious named version of the product. Keller (1998) further states that one of the characteristics of brands possessing strong brand equity is stronger brand loyalty. This position appears consistent wit that of Aaker (1991) who argued that brand loyalty could be considered both a dimension and an outcome of brand equity. Problem Statement The problem statement of the research is to find out that â€Å"Are pure life sales greater than competitors due to brand equity of Nestle? † Nestle pure life was launched in Pakistan in 1998. The brand now holds a solid position as number 1 in Pakistan by having more than 50 per cent of the countrys small bottled-water market of 33 million liters (35 million quarts) a year. Pure Life is everywhere at roadside stalls, gas stations and rest stops. Its hawked at street corners in traffic-clogged Lahore. Middle-class shoppers buy it by the case in supermarkets. On the remote mountain road leading from Islamabad to the hill town of Murree, Pure Life billboards urge drivers to drive only Nestle Pure Life. At small stores along the way, a flurry of banners proclaim: Pure Safety, Pure Trust. The ideal water. From Nestle with love. As the purchase of the bottled water involves low involvement of consumers therefore factors such as price, packaging and taste are not as important as compared to the brand image of the product. Therefore, the research is conducted to find out whether the equity of a brand affects the sales of the product or not Limitations, Delimitations and Assumptions The concept of brand equity is important to every brand therefore it can be applied to every product in the Pakistani market. For the purpose of simplicity, researchers chose water bottled industry of Pakistan. In this industry Nestle Pure Life was chosen due to the fact that as purchase of bottled water involves low involvement of consumer so the only thing that matters for the consumer is the brand name. Furthermore another reason for choosing Nestle Pure life was that the researchers assumed that the sales of Nestle Pure life were greater than competitors due to brand equity of Nestle. There was another limitation that the researchers would only focus on a particular age group of people i. . people between 20-25 yrs of age. Theoretical Framework In the research the independent variable is brand equity, the dependent variable is sales, whereas there are three intervening variables identified which affect the relationship of independent variable and the dependent variable which are, production capacity, distribution and availability. There is a positive relationship between the independent variable and the dependent variable because it’s assumed that the brand equity causes an increase in the sales of a product which is Nestle Pure Life. Coke and Pepsi entered the bottled water industry as their production capacity was 18000 crates but after production of sodas their production plant was idle so they decide to jump in the bottled water. industry. They had the advantage that the industry is developing and consumers are becoming conscious of the importance of pure drinkable water. And their setup was already developed. Their distribution is extensive and they can capture all the consumers who buy their sodas. There is a positive relationship between sales and the intervening variables that are production capacity, distribution and availability. Nestle has an advantage over the other bottled water competitors due to the fact that they are the market leaders and their production and distribution is much more then the other competitors and their production plant and capacity is only used for the bottled water only. Their availability is much more extensive because nestle food products are distributed all over the country and hence they utilize their already developed distribution setup. Hypothesis The hypothesis that the researchers intended to test was the following: â€Å"Pure life sales are greater than competitors due to brand equity of Nestle† Nature of study The type of research is basic or pure because the study aimed to find out the affect of brand equity on sales of Nestle Pure Life and literature review was done to find out the relationship between brand equity and sales and primary study was also conducted by distributing questionnaires to MBA students of various universities. The relationship between the brand equity and sales is also generalizable. No matter what the product is there is always the positive relationship between them. Purpose of Study The purpose of the study is descriptive. The study will help in better understanding of the relationship of brand equity of a product and its sales. It will also help the organizations to make decisions related to brand awareness, brand loyalty and brand preference that will affect the brand equity of a product. It will also help other researchers to work on the similar concept. Throughout the study the researcher interference was minimal as there was no control of researcher on the independent variable which was brand equity. The type of investigation was correlation as the study aimed at finding the relationship between the independent variable and dependent variable. It was a field study done in non contrived settings. Methodology Data Collection The initial data for research was obtained through secondary sources of information, which included internet articles, journals and books. It would not be enough to substantiate the hypothesis; therefore, the data collection technique of questionnaire survey shall be used. Population Our target population consists of business schools students in the age group of 20-25 years using Nestle Pure Life. Sample â€Å"Proportionate stratified random sampling technique† was used for the sample. UniversitiesNumber of Elements Proportionate sampling NCBA250250 * 32% = 80 LSE350350 * 37% = 130 GCU200200 * 25% = 50 Sample Size Out of the total of 800 students the size of the population, the sample was 80 students of National College of Business Administration, 130 Students of Lahore Scholl of Economics and 50 students of Government College University Lahore. The sample sizes were determined using table given by Uma Sekeran, using 90% confidence interval and standard error of 9. 5. Instruments Questionnaires were used as a tool to gather the primary data for the research. The questionnaire consisted of 7 questions and was administered among NCBA, LSE and GCU students. The questionnaire used in this study was a non-standardized instrument constructed solely for the purpose of this study. Copy of the questionnaire is attached in Appendix I in the report. Scale Dichotomous scale was used for five questions. YesNo Category scale was also used. Multiple items were given to elicit a single response from the respondent. From ranking scale forced choice scale was used which enabled the respondents to rank the brands of water bottles according to their preferences. Pilot Study A pilot study using 15 respondents from ICBS was done to ensure that there were no confusions or ambiguities in the questionnaire. All ambiguities or confusions found were removed before administering the final questionnaire. Reliability The reliability of the instruments was ensured through split- half reliability method. The instrument of the study which was questionnaires was divided into two halves. On first of June the questionnaires were administered among 40 NCBA students, 75 LSE students and 25 GCU students. The other half of the questionnaires among the same number of students on 1st July 2007. The reliability test will reflect the correlation between the two halves of the questionnaires. Validity The validity of our instrument was checked by the content and construct validity test. Results Question 1 Do you buy bottled water? Our population included only those elements who are users or buyers of the bottled water. So as the sample is the replica of the population then it can be said that the sample contained all the users or buyers of the bottled water. Question 2 Rank the following brands of water bottles according to your preference. As this question asked to rank the brands in order of preference it helped us to find out what brand people prefer. The results showed that 45% or 117 consumers prefer Nestle Pure life. Aside from that the other preference were 20% or 52 prefer Aqua Fina , 15% or 39 prefer kinley, 13% or 34 prefer Sufi and the least was aqua safe which is 7% or 18. It showed that the highest demand or preference is of Nestle Pure life. The name Nestle Pure Life was used because it is known as Nestle or Nestle Pure Life among people. Question 3 What are the reasons of your preference? This question asks about why the brand is preferred? And what is the reason for there preference? The results showed that 37% or 96 for international brand, 21% or 55 marked companied credibility, 18% or 47 went for quality seal, 11% or 29 marked packaging, 9% or 23 for price and 4% or 10 for certification. By these results we concluded that most people don’t know about quality seal and certification and some brand don’t have them so it wasn’t marked. One aspect was that those who marked nestle as their preferred brand marked international brand and company’s credibility as their reason for preference. Price and packaging was not such a major factor in their reason for the preference. It was only marked by consumers who use aqua safe and Sufi. Question 4 Do you recall any advertisement of your preferred brand? The results showed that 83% or 216 answered yes and 17% or 44 answered no. It showed that one reason of preference was the advertisement showed. Research shows that it has a major impact on people as it repetitive. It leaves the impression and the companies or brands qualities and messages in peoples mind. They do remember and recall it when buying a product. Question 5 How long have you been using your preferred brand? The results showed that most of the people have been using the brand for more than a year 45% or 117. 37% or 96 were using it for a year, 12% or 31 for 6 months and 6% or 16 for a month. The results also showed that most of the people have been using Nestle and Aqua Fina and Sufi and Aqua safe had a few consumers as they have not been using it for so long. Question 6 In your opinion are you brand loyal to your preferred brand? The results showed that 87% or 226 were brand loyal and 13% or 34 were not. The result showed that students are not brand loyal. But it has been observed that when people ask for drinking water they ask for nestle water. We also observed this at super stores that while passing by the water bottle shelves they pick Nestle. This behavior is same as schools and colleges. Question 7 What if your preferred brand is involved in an unethical business or fraud, will you still buy it? The results for this were that 64% or 166 answered as Yes and 36% or 94 answered as No. It showed that if a companied credibility is in doubt people back of from it. It does show a sense of rightness in people and also that for a brand to be successful it’s important that the company should be credible. As brand equity is the goodwill of the company and it’s important for a company to succeed and be reputable. Is also important because now, with media awareness people are becoming more conscious to these factors, so, the companies have to be conscious of these factors. Question 8 Would you prefer a brand which is popular in your social circle? The results of this question were that 55% or 143 answered as Yes and 45% or 117 answered as No. t helped to show that is the preference dependent on the social behaviors. But the result showed that it has a 10 % difference so it is slightly significance. For some people it who look for acceptance from their circle but it’s not that important as it low involvement purchase and it related to thirst which know no boundaries. But for some its status symbol to use bottled water as some peop le don’t care as long as its water. Discussion If the hypothesis is selected it would mean that the brand equity and brand image is important for the customers. They do take it into consideration while buying as its imprinted in their minds. Advertisement helps the customers to see the attributes of the company and the product . It keeps the brand equity in the minds of the customers. If the hypothesis is not substantiated by the questioner’s results, it would mean that some other factors are involved in the greater sales of the brand besides it brand name and the research would have to be conducted again with a new hypothesis. . Conclusions The conclusion of the study is that the Pure Life sales are greater than competitors due to brand equity of Nestle. The company should concentrate on things like brand preference and brand loyalty. They can do this by a lot of advertising and other promotional campaigns like public relations. Brand preference, brand loyalty and trust leads to establishment of brand equity which can be said as goodwill. Implications Brand equity is the customer’s subjective and intangible assessment of the brand, above and beyond its purely perceived value. In a market where many products are rather similar (i. e. commoditization), the brand can have a large effect on whether customers want to buy the product and what price theyre willing to pay. Brands therefore add more and more value to the basic product or service. Example: although a blind test panel taught researchers that most people prefer Pepsi above Coca-Cola, yet Coca-Cola is much stronger on the market. Our research findings shall help marketers understand the relation between brand equity ad sales. We have used Nestle Pure Life as a model for the study to illuminate the same relationship. As mentioned earlier, if there is a relationship between the variables, the marketers need to take it into account while designing their marketing strategies and policies.

CitySuburban Dichotomy essays

CitySuburban Dichotomy essays After LAPD officers Laurence Powell, Theodor Briseno, and Timoty Wind, supervised Sgt. Stacey Koon, were found "not guilty" of beating citizen King, the Los Angeles riots erupted. Why did the riots occur? The rebellion was an outcome of the fiscal and social troubles which conffroting America's city and now. To understand riots, one must understand the causes of social rage, ussually said to be racism, poverty, lack of economic opportunity, and why people who experience this rage manage it in such a destructive manner. America is a suburban country and urban America is still losing population. Today about three-quarters of all Americans live in metropolitan areas. Two-thirds of them - in other words, about half the nation's population - live in suburbs. Furthermore, in every region of the country - even where city population are increasing - the fastest-growing parts of the metropolitan areas are the surrounding suburbs. During the 1980's, for example, Los Angeles grew by 17.4%, while its suburbs grew by 29.5%. Baltimore lost 6.4% of its population while its suburbs grew by 16.5%. Between 1970 and 1990, Chicago was loosing 17% of its population as its suburbs gained 24%. Furthermore, in fact the suburbs dominate politics. The number of Congressmembers who represent cities is declining, while the number who represent suburbs is increasing. For example, in 1992,when the riots in Los Angeles occured, the House had 98 urban districts, 170 suburban districts, and 88 rural districts; the rest were a mix of urban-suburban or rural-suburban populations. Of course, members of Congress who present "suburban" areas may be personally sympathetic to the plight of the central cities,but it does not mean they will vote to spend their constituents' tax dollars to alleviate urban problems. These aspects have led to the movement of businesses to the suburbs, and these forces are extremely difficult to counteract. Because people live...

Participles Fused and Otherwise

Participles Fused and Otherwise Participles Fused and Otherwise Participles Fused and Otherwise By Maeve Maddox If you dont know what a fused participle is, read on. The present participle is the form of the English verb that ends in ing: walk walked walking To function as a verb, the present participle must be used with an auxiliary verb: Jack is repairing the roof. Used without an auxiliary verb, the participle retains some shadow of its verbal origin, but functions as other parts of speech. participle functioning as adjective: Mr. Jones is a loving husband. participle introducing participial phrase: Sitting by the window, I watched the parade. (The phrase is adjectival, describing I) participle functioning as a noun: The ing participle form can also be used as a noun. In that case it gets a new name and is called a gerund. Gerunds Gardening is my favorite hobby. (noun, subject of is) He likes shooting skeet. (noun, object of likes) He loves to talk about hunting. (noun, object of the preposition about) Do you mind my asking a question? (noun, object of mind) NOTE on Example 4: If I had written Do you mind me asking a question, many of my readers would be quick to scold me for having written a sentence containing a fused participle. Fused participles The term fused participle is credited to H.W. Fowler, who hated them. Heres the definition from the OED: fused participle a participle regarded as being joined grammatically with a preceding noun or pronoun, rather than as a gerund that requires the possessive, or as an ordinary participle qualifying the noun. The fused participle resides in the same category as the split infinitive: some writers abhor it and will avoid it any cost, while others recognize that, sometimes, defusing a fused participle is worse than leaving it alone. My practice is to use a possessive noun or pronoun before a gerund in a sentence like the one above. If the result is ugly or nonsensical, I figure out how to rewrite the sentence without using the -ing word. Speaking is another matter. In conversation I probably fuse participles all over the place. Some views regarding the fused participle: H. W. Fowler David Rusinoff (click on fused participle in the frame) American Heritage Book of English Usage Columbia Guide to Standard American English William Safire 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 Grammar category, check our popular posts, or choose a related post below:Passed vs PastCapitalization Rules for Names of Historical Periods and MovementsLetter Writing 101

Corporate social responsibility Essay Example | Topics and Well Written Essays - 1500 words

Corporate social responsibility - Essay Example al, 2005). Activities of Corporately Socially Responsible (CSR) Firms: Coca cola international claims itself as a socially responsible multinational firm. It is currently operating in dozens of countries while honoring its commitment of being CSR efficient. As a sure sign of success not only has it been able to capture and sustain a remarkable 49% of market share in beverage market around the world , rather the increasing revenues have consistently shown a better picture throughout (Cokecsr, 2011). Following are the activities claimed by coca cola as their Corporate Social Responsibilities. Energy Efficiency and Climate Concerns: The Company claims at reducing the carbon emissions throughout the value chain and making their processes more energy efficient (cokecsr, 2011). Emissions of harmful materials are carefully managed. Water Stewardship: Water consumption for running the operations is strictly need based; there is no excessive usage or wastage of drinking water. Water sustainab ility is ensured during operations at coke plants; what is consumed is returned to the environment (cokecsr, 2011). ... Community, Health and Employee Safety: The corporate makes significant investments to ensure a protected community, improved health and employee welfare; enabling the company to sustain its remarkable position as a world leader in beverage market (cokecsr, 2011). Factors to Enhance CSR Image: Companies employ different tactics to improve their CSR image in the eyes of their consumers, it is because they are highly concerned with the social needs of their consumers. The augmented exposure of customers to environment and social issues and crisis is a huge potential threat for large companies. To resolve these supposed threats from customers, large companies take specific initiatives. The basic purpose is to create a higher degree of customer satisfaction. If the society is growing, the environment is protected and people are healthy then it is quite certain that the customers will be satisfied. Media marketing or advertisements are the main aid to generalize the community about corpora te social responsibilities. The investments which a company makes in a community are the ones that really reap the benefits for the company in the longer run. It may include educational investments, health care initiatives and eliminating social evils from the society (Armstrong, 1977). Every company, that employs a CSR policy, publishes an annual report which covers the yearly operations, initiatives and achievements of the company (ckecsr, 2011). This coverage provides a complete picture of how the firm’s projects have turned out. For instance, if investments have been made in long term projects which are beneficial for the firm’s associations; this will create

Employment Business Law Coursework Example | Topics and Well Written Essays - 250 words - 1

Employment Business Law - Coursework Example Firstly, eliminating redundancy amongst individuals and departments increases the overall productivity per employee (Lewis, 2014). As a result, employees’ full potential is fully exploited in order increase output. To achieve this, maximum supervision is fundamental. Secondly, employers should encourage sharing of work amongst employees to finish tasks in a timely manner. Thirdly, automating departments and outsourcing minor tasks would reduce the available work and save money that would be paid as overtime to employees (Lewis, 2014). Several measures can be adopted to structure the above arrangements. Firstly, appointment of supervisors helps in ensuring that employees work to their optimal level. Secondly, sharing work amongst employees is achievable through exchange programs amongst the workers and training the employees on different fields. Office automation involves the increased use of machines to simplify work. As a result, more machines should be purchased. It is important that all employees be covered under the 401(k) plan. The plan is a profit-sharing plan through which employees contribute a certain amount of their wages to individual accounts. In addition, it acts as a retirement benefit plan. As a result, all employees should be enrolled as long as they serve the business. The plan is dependent on performance and age difference. For instance, aged employees should be encouraged to be part of the plan since their service period to the business is relatively less. In addition, young employees should be incorporated in the plan since they ought to serve their employers for long a time. The situation leads to accrual of more individual benefits in the

Direct and Online Marketing - the New Marketing Model Essay Example for Free

Direct and Online Marketing the New Marketing Model Essay I. INTRODUCTION With the growth of the Internet community and the limitless possibilities the Internet gives to the single user, it didnt take long before someone realized that the World Wide Web is a really good place for the commercial entrepreneur. So, very quickly the online market was born, offering almost all kinds of goods to be purchased and delivered to your door. This new online sensation was called electronic commerce, or ecommerce. E-commerce is a complex term referring to the process of selling and buying products and services over the Internet or other electronic systems. Considered as the sales aspect of the e-business, the electronic commerce has revolutionized trade as a routine activity for the contemporary man by bringing the marketplace to your home or the office, thus saving you time and efforts. The development of e-commerce has given birth to new terms such as electronic funds transfer, online transaction processing, electronic data interchange (EDI), Internet marketing, automated data collection systems, etc. They all designate certain key components of the sophisticated e-commerce system. The majority of processes running within the e-commerce system are carried out on the World Wide Web. It is on the web where goods and services are presented through variously designed e-commerce websites to match the taste of a particular target audience. From there customers can order the desired items and pay for them in a variety of supported e-payment options such as credit cards, PayPal, etc. Certain e-commerce operations are executed via email as well. These may include sending order placement confirmations or electronic invoice notifications to the buyers personal mailbox after a particular purchase. Depending on the nature of the offered products and services, ecommerce operations may involve virtual and physical items. Due to the increasing use of the Internet in our daily lives, the percentage of the virtual items distributed through ecommerce is rapidly growing. These include services like buying admission to limited access websites or electronic versions of newspapers and magazines, online gaming, etc. Nevertheless, the majority of e-commerce transactions are still related to the purchase and transportation of physical items. As far as the parties involved in the online transaction process are concerned, ecommerce can be thought of as being business-to-consumer, more popular as B2C, and business-to-business, also known as B2B. The B2C ecommerce, conducted between business entities and consumers, includes all online stores (e-shops) offering retail products and services to end customers such as flower stores, shoe stores, furniture stores, etc. The B2B commerce, on the other hand, takes place between business entities only, such as wholesalers and retailers, on not that widely popular web stores. The rapid expansion of ecommerce has made it possible for almost all big retail companies to set up their own online stores with regularly updated content. Thus, it is now easier than ever to obtain an item from the latest collection of your favorite clothes brand, or be among the first to take advantage of a starting clearance campaign. Moreover, the ecommerce fashion is gradually infecting smaller retail companies, which find it as a good chance to expand their reach to potential customers and increase the selling volumes. This trend is stimulated by the attractive low-cost ecommerce hosting services offered by different hosts on the web. II. ONLINE MARKETING Online marketing, also known as online advertisement, internet marketing, online marketing or e-marketing, is the marketing and promotion of products or services over the Internet. Online advertising is a form of promotion that uses the Internet and World Wide Web to deliver marketing messages to attract customers. TYPES OF ONLINE MARKETING * Search Engine Optimization (SEO) is the process of affecting the visibility of a website or a web page in a search engines natural or un-paid (organic) search results. In general, the earlier (or higher ranked on the search results page), and more frequently a site appears in the search results list, the more visitors it will receive from the search engines users. SEO may target different kinds of search, including image search, local search, video search, academic search, news search and industry-specific vertical search engines. As an Internet marketing strategy, SEO considers how search engines work, what people search for, the actual search terms or keywords typed into search engines and which search engines are preferred by their targeted audience. Optimizing a website may involve editing its content, HTML and associated coding to both increase its relevance to specific keywords and to remove barriers to the indexing activities of search engines. Promoting a site to increase the number of backlinks, or inbound links, is another SEO tactic. The plural of the abbreviation SEO can refer to search engine optimizers, those who provide SEO service. * Pay-Per-Click Advertising (also called cost per click) is an Internet advertising model used to direct traffic to websites, where advertisers pay the publisher (typically a website owner) when the ad is clicked. With search engines, advertisers typically bid on keyword phrases relevant to their target market. Content sites commonly charge a fixed price per click rather than use a bidding system. PPC display advertisements, also known as banner ads, are shown on web sites or search engine results with related content that have agreed to show ads. In contrast to the generalized portal, which seeks to drive a high volume of traffic to one site, PPC implements the so-called affiliate model that provides purchase opportunities wherever people may be surfing. It does this by offering financial incentives (in the form of a percentage of revenue) to affiliated partner sites. The affiliates provide purchase-point click-through to the merchant. It is a pay-for-performance model: If an affiliate does not generate sales, it represents no cost to the merchant. Variations include banner exchange, pay-per-click, and revenue sharing programs. Websites that utilize PPC ads will display an advertisement when a keyword query matches an advertisers keyword list, or when a content site displays relevant content. Such advertisements are called sponsored links or sponsored ads, and appear adjacent to, above, or beneath organic results on search engine results pages, or anywhere a web developer chooses on a content site. Among PPC providers, Google AdWords, Yahoo! Search Marketing, and Microsoft adCenter used to be the three largest network operators, and all three operate under a bid-based model. In 2010, Yahoo and Microsoft launched their combined effort against Google and Microsofts Bing began to be the search engine that Yahoo used to provide its search results. Since they joined forces, their PPC platform was renamed AdCenter. Their combined network of third party sites that allow AdCenter ads to populate banner and text ads on their site is called BingAds. The PPC advertising model is open to abuse through click fraud, although Google and others have implemented automated systems to guard against abusive clicks by competitors or corrupt web developers. * Email Marketing is directly marketing a commercial message to a group of people using email. In its broadest sense, every email sent to a potential or current customer could be considered email marketing. It usually involves using email to send ads, request business, or solicit sales or donations, and is meant to build loyalty, trust, or brand awareness. Email marketing can be done to either cold lists or current customer database. Broadly, the term is usually used to refer to: * Sending email messages with the purpose of enhancing the relationship of a merchant with its current or previous customers, to encourage customer loyalty and repeat business, * Sending email messages with the purpose of acquiring new customers or convincing current customers to purchase something immediately, * Adding advertisements to email messages sent by other companies to their customers Researchers estimate that United States firms alone spent US $1.51 billion on email marketing in 2011 and will grow to $2.468 billion by 2016. * Affiliate Marketing is a type of performance-based marketing in which a business rewards one or more affiliates for each visitor or customer brought about by the affiliates own marketing efforts. The industry has four core players: the merchant (also known as retailer or brand), the network (that contains offers for the affiliate to choose from and also takes care of the payments), the publisher (also known as the affiliate), and the customer. The market has grown in complexity to warrant a secondary tier of players, including affiliate management agencies, super-affiliates and specialized third party vendors. Affiliate marketing overlaps with other Internet marketing methods to some degree, because affiliates often use regular advertising methods. Those methods include organic search engine optimization (SEO), paid search engine marketing (PPC Pay Per Click), e-mail marketing, and in some sense display advertising. On the other hand, affiliates sometimes use less orthodox techniques, such as publishing reviews of products or services offered by a partner. Affiliate marketing is commonly confused with referral marketing, as both forms of marketing use third parties to drive sales to the retailer. However, both are distinct forms of marketing and the main difference between them is that affiliate marketing relies purely on financial motivations to drive sales while referral marketing relies on trust and personal relationships to drive sales. Affiliate marketing is frequently overlooked by advertisers. While search engines, e-mail, and website syndication capture much of the attention of online retailers, affiliate marketing carries a much lower profile. Still, affiliates continue to play a significant role in e-retailers marketing strategies. * Display Advertising is a type of advertising that typically contains text (i.e., copy), logos, photographs or other images, location maps, and similar items. In periodicals, display advertising can appear on the same page as, or on the page adjacent to, general editorial content. In contrast, classified advertising generally appears in a distinct section, was traditionally text-only, and was available in a limited selection of typefaces. Display advertisements are not required to contain images, audio, or video: Textual advertisements are also used where text may be more appropriate or more effective. An example of textual advertisements is commercial messages sent to mobile device users, or email. One common form of display advertising involves billboards. Posters, fliers, transit cards, tents, scale models are examples of display advertising.. Display advertising appears on web pages in many forms, including web banners. Banner ad standards continue to evolve. * Blogging. A weblog, also called a blog, is a journal that is maintained by a blogger and contains information that is instantly published to their blog website. Blogging is a very popular activity. The number of online users creating and maintaining blogs has increased dramatically over the past year. The number Internet users who read these blogs has also shot up, with some blogs boasting thousands, even millions of daily dedicated readers. Blog marketing is any process that publicizes or advertises a website, business, brand or service via the medium of blogs. This includes, but is not limited to marketing via ads placed on blogs, recommendations and reviews by the blogger, promotion via entries on third party blogs and cross-syndication of information across multiple blogs. * Community Building. An online community is a virtual community that exists online and whose members enable its existence through taking part in membership ritual. An online community can take the form of an information system where anyone can post content, such as a Bulletin board system or one where only a restricted number of people can initiate posts, such as Weblogs. Online communities have also become a supplemental form of communication between people who know each other primarily in real life. Many means are used in social separately or in combination, including text-based chat rooms and forums that use voice, video text or avatars. Significant socio-technical change may have resulted from the proliferation of such Internet-based social networks. * Social Media Marketing refers to the process of gaining website traffic or attention through social media sites. Social media marketing programs usually center on efforts to create content that attracts attention and encourages readers to share it with their social networks. A corporate message spreads from user to user and presumably resonates because it appears to come from a trusted, third-party source, as opposed to the brand or company itself. Hence, this form of marketing is driven by word-of-mouth, meaning it results in earned media rather than paid media. Social media has become a platform that is easily accessible to anyone with internet access. Increased communication for organizations fosters brand awareness and often, improved customer service. Additionally, social media serves as a relatively inexpensive platform for organizations to implement marketing campaigns. Social media marketing involves the use of social networks, COBRAs and eWOM to successfully advertise online. Social networks such as Facebook and Twitter provide advertisers with information about the likes and dislikes of their consumers. This technique is crucial, as it provides the businesses with a â€Å"target audience†. With social networks, information relevant to the user’s likes is available to businesses; who then advertise accordingly. Consumer’s online brand related activities (COBRAs) is another method used by advertisers to promote their products. An activity such as uploading a picture of your â€Å"new Converse sneakers to Facebook† is an example of a COBRA. Another technique for social media marketing is electronic word of mouth (eWOM). Electronic recommendations and appraisals are a convenient manner to have a product promoted via â€Å"consumer-to-consumer interactions†. An example of eWOM would be an online hotel review; the hotel company can have two possible outcomes based on their service. A good service would result in a positive review which gets the hotel free advertisement via social media; however a poor service will result in a negative consumer review which can potentially ruin the companys reputation. ADVANTAGE OF ONLINE MARKETING These are some of the many advantages that online marketing offers over traditional media outlets: 1. Reduced Cost The starting cost of online marketing is only a fraction of the thousands of dollars that Yellow Pages, television and radio ads cost. For example, you can get a free listing on Google Local that will be just as effective as a costly online Yellow Pages ad. In addition, while traditional ads may only run for a short time, a search engine optimization campaign can deliver long-term results. You can also save money with online Pay-Per-Click advertising where it is easy to experiment with small ad volumes until you perfect your strategy and then expand your marketing budget when you are assured of a positive sales return. 2. Everything Is Measurable When you place an ad in the newspaper or a magazine, it can be difficult to assess the direct sales impact for your business. With online marketing, everything can be tracked and illustrated in detailed graphs that illustrate traffic growth, leads and sales conversions from your specific search marketing campaigns. Using a free traffic analysis tool like Google Analytics, it is easy to calculate your return on investment (ROI) so you can appreciate the excellent value generated from your online marketing budget. 3. Brand Engagement In the crowded market, you need to establish and maintain positive brand awareness and client loyalty. Apart from word-of-mouth and leveraging your personal relationships with your established clients, a website is the most important marketing tool a business can have. A regularly updated website with well-written content that maintains people’s interest is essential to showing people exactly how your business is distinctive and how you offer the best value to your clients. 4. Demographic Targeting The degree to which an online marketing campaign can target and measure the response from specific demographics and regions is often astonishing to business owners who normally use traditional media. New demographic prediction and online advertising platforms allow you to specifically target the specific consumer demographics most likely to buy your products. In particular, if you want to target young people between the ages of 16-30, youll need an online marketing strategy to reach them where they spend the bulk of their time: On the Internet and on social media sites. 5. Real-Time Results With online marketing you don’t have to wait weeks to see a significant boost in your business. With a paid search marketing campaign you can experience real-time results that enable you to fine-tune your marketing message to achieve your desired effect. If your marketing strategy isnt working effectively, real-time monitoring tools allow you to easily pin-point exactly where you are going wrong. 6. Easily Refine Your Strategy Using online marketing analytics and tracking tools you can test conversion rates at a fraction of the cost of a traditional media campaign. Online marketing levels the playing field and allows savvy small businesses to compete in competitive niches that previously would only be open to large corporations and their massive marketing budgets. If your marketing strategy is not bringing in the return on investment (ROI) that you desire, you can work to perfect it without having to launch an expensive new campaign as would be required with most traditional media outlets. 7. Long-Term Exposure The benefit of an organic search marketing campaign that optimizes a website for specific keywords is that you will achieve a long-term return on your investment. Once your website’s visibility is well-established with search engines, it is easy to do regular low-cost maintenance of your strategy. The early adopters of new online marketing platforms like social media marketing will have a significant head start over their competition. 8. Product Information Today’s savvy consumers want to compare reviews and opinions of friends, trusted bloggers and industry experts before they make a decision. If you can provide quality, linkable information that is what people are looking for, then the next step of converting users into paying clients can be very easy. With social media networks like Facebook and Twitter re-enforcing the value of positive word-of-mouth exposure, trust is more important than ever in the marketing field. 9. Less Intrusive Most savvy consumers dislike intrusive traditional marketing methods like direct mailing, print ads and television advertisements. When someone buys a newspaper or magazine, they want to read interesting articles not be bombarded with irrelevant ads. While mediums like television can still be useful for maintaining awareness of large corporate brands, it is not an effective medium for most small and medium-size businesses. With online marketing, you can target consumers precisely when they are searching for products and services that your business can provide. 10. Holds Their Attention When people read the newspaper or a magazine they may scan over the advertisements beside the article but there is no way to engage their attention. With online marketing you can encourage them to take action, visit your website and read about your products and services which results in vastly increased â€Å"stickiness† of your marketing message.

Mafia - Original Writing :: Papers

Mafia - Original Writing â€Å"Bang, bang, bang!† Francesco fell to the ground with a thunderous thud. His body on top of Fabio’s, who was taken out only moments earlier. Marco was the only one left; this attack has completely gone wrong. He hid behind a crate in the dark room, surrounded by five other men, all his compatriots have been killed or seriously injured. â€Å"Bang, bang† Marco shot blankly around the room; his inexperienced had just cost him dearly, those two shots gave a clear indication of his whereabouts. One of the men crept up behind him, and smashed his solar plexus with a baseball bat. Soon all five men were circling around him; an elbow struck him in the face, at this point his vision was blurred he couldn’t see clearly anymore. Shortly after the attack towards his face, he received a huge blow in the kidney area, he slowly went down. He could hear the chatter amongst the five men; he could hear their footsteps walking away from him. Marco’s once gigantic figure, lay there motionless, in too much pain to move any part of his body. Thoughts started rushing through his head, the events of the past week, has completely changed his life. A week ago, 16th July 1928, Marco Camoranesi was an ordinary man, earning average income, as a taxi driver in the busy street of New York. That night at about 1:30 in the morning, two middle-aged men entered his taxi. Marco approached them in his usual friendly way, but he soon realized that these men weren’t your ordinary New-Yorker. â€Å"Just loose those two cars behind us, you will be rewarded.† Marco was frightened, he knew that there were Mafia gangs around where he lived, but he was one of those people that thought that he was never going to see or be involved in their activities. â€Å"B†¦..but†¦Ã¢â‚¬  Marco stutters, but he had no chance to finish, as one of the men behind him put a gun on his head, â€Å"Drive!!!† Marco had no

Effects on students having relationship while studying Essay

â€Å"A true relationship is someone who accepts your past, supports your present, loves you and encourages your future.† This research discuss about the effects on students having a relationship or affair to opposite sex while studying. This research will figure out many effects that may lead to a positive or negative outcome that is useful to the students themselves. According to the Merriam Webster dictionary, relationship is a romantic or sexual relationship between two people. A lot of students nowadays get involved to many kind of relationship. Somehow students are getting careless on making decisions on this topic. Due to immaturity and lack of guidance this may result to some negative and positive outcomes. Negative outcomes may be in a form in which students will get unfocused to their studies or even worst may lead to teenage pregnancy. On the brighter side, positive outcome may be in a form of serving as a inspiration and boost students determination to focus on their students to get high marks in school. It may also teach students on how to be responsible, patient and be mature on decisions they make. Thesis Statement: I believe that the effects on students having a relationship or commitment will lead to negative outcomes. 1.1OBJECTIVES OF THE STUDY This research paper aims to: 1.Determine the effects on students having a relationship or affair on opposite sex while studying. 2. Know how far the patience of the students on their relationship is. 3. Determine how guided the students are when it comes to this issue. 4. Know the key on how to manage between studies and relationship. 1.2HYPOTHESIS Having a commitment or relationship while studying may result on students to get unfocused to their studies. 1.3RESEARCH QUESTIONS 1.Why did you decide to get involved in a commitment or relationship? 2Is having a love quarrel before taking examination affect your score? 3Does having a relationship can affect your studies? 4Does your parent know that you’re in a relationship? If so, what is their way on guiding you? 5If you we to choose between boyfriend/girlfriend and studies, what will you choose? Why? 5.1SIGNIFICANCE OF THE STUDY There are 3 groups of people that would benefit this research. First are the students who are in a relationship, especially those who are studying at the University of San Augustine, Iloilo, because this research will help them to determine what are the effects of having a relationship to their studies. Second are the teachers, because they will know that this issue takes a big part or serves as a big factor that student get low marks at school. And for them also to be aware and to be open minded to this issue. And last, to all the parents because this research also reveals the part of the students. By this research, parents will know the thoughts of their children getting involved to this matter and to guide their children in a good and pleasing way. 5.2NEEDS OF THE STUDY We all know for a fact that teenager get involved more often to relationship than adults. It is also a reality that students get involved to negative result due to their carelessness on this issue. Tackling about this issue may contribute a lot for the students who are in a relationship in order for them to realize many things. It also each or reveal many unfold thoughts of the students. The reason why they get in a relationship and how would this effect not only their personal life but also their studies. And how their parents and the people around tem guide or influence them regarding this issue. This topic is needed in 2 important places. 1st at the school, here the students get a lot of influence. It is where carelessness on student’s decision takes place. This research will unfold the rate of influence in every student. This research will also tell you the effects on the people around you when you decide on your relationship to someone. This will show how a love quarrel will will affect your relationship to your classmate or friends. 2nd is at home, where it all started. This research is needed to hear the voice of the students on every problem they face at home. This will  answer many why’s of the topic. Like, why students get involved to this issue? Or why does student find a feeling of love and belonging to other people?

Poverty and Education

OMAR BANDEH # 2122369 ENG 102 PROFESSOR LAWSON Topic Outline Thesis: Education is the most powerful weapon that can bring positive changes in a society. I. Empower an individual to be a model citizen A. Educate him about his Rights B. Develop his self esteem II. Poverty alleviation A. Wide range of job opportunities B. Living standards increased C. Reduction in crime rate III. Eradicate Disease A. How to avoid it B. How to treat it C.How to live with it THE IMPORTANCE OF EDUCATION IN A SOCIETY Every nation especially third world countries should invest a substantial amount of their budget on education for it is the most invaluable asset that could transform an entire society. It was said by Aristotle that educated men are as much superior to the uneducated as the living are to the dead† if that is so then an uneducated society is as good as a dead society.After all education is the most powerful weapon that can bring positive changes in a society, it is the only weapon that can empower an individual in particular and a whole society in general, alleviate poverty and eradicate disease. The foremost aim of education is to empower an individual to be a model citizen and for that to happen he must know his rights and responsibilities. Without education, man is a splendid slave knowing not the difference between good and bad or his rights such as his freedom of speech, worship and movement, for only the educated are free.Free to make decisions, to face life, and to accept successes and failures. More over education is the only tool that can develop one's personality, his self esteem and confidence for it is a combination of these that gives a person the ability to stand up against tyranny and oppression of any form. In a complex modern democracy, citizens must be educated for them to be able to participate in a nation’s democratic and developmental process.For example if Nelson Mandela was not educated he would not have been able to challenge the aparth eid government thereby helping to bring it, to its end and in the process making the whole of South Africa free and colour blind. Secondly, the role of education in poverty eradication is crucial. There is overwhelming evidence that education is the one tool that children from poor families can use to break the cycle of poverty in which they are born in.A poor farmer’s son has the same opportunities to that of a president’s son if he is educated, for education provides the knowledge and skill with which an individual can use to get a job and earned a living on his own. It is only with an affordable education that a society’s poverty can be reduced and its living standards increased. And because poverty is a multidimensional social problem once it is taken care of, high crime and prostitution rates will dramatically reduced. Finally, disease, the one thing that can decimate an entire society especially an uneducated one.For education provides knowledge about dise ases, how to treat them and most importantly how to avoid them. For example diseases such as HIV/AIDS have blighted entire societies in places like Uganda and South Africa before people knew what it is and how it can be avoided. Now, after much sensitization the rates of HIV/AIDS infection have reduced dramatically and those already infected have been adequately educated on how to live with the disease in such a way that life expectancy of an Aids patient have increased compare to before.In addition, the availability of education in a society informs them the use of being hygienic and how to maintain high hygienic standards such as washing one’s hand after using the toilet and also before eating which has help to reduce the prevalence of diseases such as cholera and diarhoea. Therefore, to conclude, the impact of investing in education is profound for it is the only tool that can positively change a society by empowering it, lifting it out of poverty and most important of all enabling its people to live longer healthily.

Roses of Eyam Essay Example

Roses of Eyam Essay Example Roses of Eyam Essay Roses of Eyam Essay After we had read the book Roses of Eyam by Don Taylor in drama class we did some practicals to help us with the understanding of the play and to work on our acting skills. Roses of Eyam is about The Plague and home it came to the small village of Eyam in Derbyshire. In the play The Plague killed many of the characters such as; all of the Sydall family, Edward Thornley and William Torre. The first lesson of practicals consisted of us doing sound tracks and still images. We were placed into groups to do these. A sound track is when you put together sounds o do with a specific topic, this topic being Roses of Eyam, and create an ongoing sound until you reach the finish. A still image is what when you get given a subject to make a picture out of and you freeze into that picture and the audience have to guess what the still image is of. Some groups were better than others in doing the sound tracks. What worked well: the repetition of key facts, certain words were said altogether by the group, which gave it a more dramatic effect, the contrast some groups had between happy and sad with their emotions while speaking, the level of oise because as you increase the level of noise the more suspenseful and dramatic the sound gets. What didnt work well: for sound tracks you must get the beat right for all of the words to it together and if not it Just sounds Jumbled up and it doesnt work well. Still images are fairly easy to do so there was not anything wrong with the still images. What worked well: in some groups they had the different stages of death, how the plague killed people, height levels, with more people low and only a few high it shows the audience who has the authority and power in the still image, and lastly ll groups had a clear understanding of what they were portraying in the still image. In the second lesson of practicals we worked on role-playing. We were in groups of three because we were working on three specific characters: Mopessson, his wife Catherine and Mr. Stanley. We were instructed to act out specific scenes and act them in our interpretation of what it would look like. What worked well: the intensity in some scenes, the expression, both facial and emotional, the connection with the characters, the flow at which everyone spoke, the volume of peoples voices and eye ontact with the audience. What didnt work well: some people begin to laugh while acting and some improvements could have been made to make the scenes more intense and emotional. On the third lesson we acted out our impression of a scene from the past. The scene was about Unwin and Merril fghting over their first love, Jane Dunnet. Both men loved Joan Dunnet and even proposed to her but she ended up marrying a butcher. It was brought up in one of the scenes whilst they were talking to Mr. Howe. What worked well: many groups had lots of humor in their scenes and did very well to ntertain the audience however with humor comes distraction and laughing during the scene which did happen, some groups had placed their characters well enough so we could see who was who and it was not confusing and lastly one group had accents while pertorming. In lesson four, we role-played Unwin and Merrils characters how they are portrayed in the book. All but one group had difficulties and struggled to play old men however some worked while others didnt. We did quite a lot of work on Unwin and Merril because they are very significant to the story because they are the oldest men in the illage and they had survived the plague. What worked well: most groups knew that Unwin and Merril do not really get along therefore they put a lot of attitude into their acting which was very good, some people connected with their characters and people had practiced their scenes very well so they knew when to come in quickly to interrupt each other and have a witty conversation. What didnt work well: some peoples body language didnt work because they werent crouched over like an old man would be and they werent walking slowly so they didnt really recognize that Unwin and Merril are old men so you have to act like old men, some people were blocking while doing their scenes which makes it hard for the audience to see, and some people were not focused and were either forgetting their lines or laughing while they were acting. And finally on the last day we did some more research into Mompessons character however we did it differently this lesson. Instead of Just acting what we think is him we acted out a nightmare Mompesson wouldVe had about the people in Eyam and/or his family. This consisted of making him feel scared because he wasnt going to be here for his family or he would be unable to help the people of Eyam because of the plague and so on. What worked well: some groups ended very well because they ended it with suspense and drama, having a low tone of voice is good in a nightmare because it creates more suspense, the intensity levels, facial expressions, also whoever was acting out Mompesson had to have a lot of emotion because it was a nightmare and it was scary to him. What didnt work well: some groups ended up blocking therefore the audience couldnt see.

Australian Taxation Law System

Taxation system has been introduced with the prime objective to raise the amount of revenue for the purpose of making government expenditure. Several tax reforms and reviews have been considered to evaluate the stability and sustainability to the extent of revenue generated by the current tax regulations. Accordingly, a mittee review had been adopted to analyse the future tax system of Australia together with the evaluation of sustainability of the present tax reforms[1]. Sources of tax revenue collection involvei e tax from the individual taxpayers, professionals and business organisations along with the duties and tax charges on production and sale of goods and services. One such tax known as value- added tax had been introduced by the Australian legislation in the form of Goods and Service Tax (GST) on July 8 1999. Australian regulations on GST incorporates single rate and assessed under the norms of VAT in accordance with the institutional theory that created the law for domestic consumption. Value- added tax is considered as consumption tax that has been adopted by many countries that is imposed on the production and sales of goods by wholesalers and retailers[2]. However, introduction of Goods and Service Tax under the VAT reforms failed to initiate successive rates on the Australian Government due to several political terms. It has been noted that the tax charges based on GST incorporates certain inherent problems against the prevailing tax system which was more plex and associated higher costs to administer the taxation system. In addition, the existing system of tax reflected inefficiency in the economy that affected the adequate collection of revenue and incorporated tax avoidance practices[3]. Accordingly, Asprey mittee endorsed the legislations of VAT to review the taxation system of Australia considering the various criticism of the existing taxation system in terms of inadequacy as well as inefficiency. The primary objective of the Asprey mittee review is to provide broad- based VAT regulations eliminating the existing inadequate regulations that created the space for tax avoidance practices and inadequate revenue collection. The obje ctive of Asprey mittee review included tax levy on value- added tax at the level of wholesale marketing so that the burden of tax charges should not be on i e taxation rather on goods and services taxation[4]. Further, the review provided by Asprey mittee was established with the view to broaden the base of i e tax with respect to the capital gain taxes and direct business i e to strengthen the tax reforms on estate. Review of the Asprey mittee was established to broaden the aspect to GST that incorporates applicable tax rates, taxable amount and taxable period which was reported in the case of Interchase Corporation Ltd v ACN 010 087 573 Pty Ltd (2000) ATR 445. The decided case incorporated the issue on determination of GST liability for the future liability as the supply of goods was not established. Similar to the case of Walter Construction Group Limited v Walker Corporation Ltd (2001), court held that the liability of the plaintiff to pay the amount of goods and service tax could not arise as the goods were not delivered during the taxation period. It was further held that the meaning of supply in this case was not established as per stated in the Australian legislation. Therefore, Asprey mittee review had been considered to extend the legislation of tax revenue from the supply of goods and services to incorporate the appropriate principles on tax charges[5]. The mittee review had been consi dered with the objective to create the tax collection regulations in accordance with the principles equality and fairness so that the government of Australia can collect the adequate amount of revenue. The objectives of Asprey Reports further associated with the tax regulations on capital gains which in turn related to tax collection from real- estate trading. It was noted in the earlier taxation system that the taxation government was unable to collect sufficient revenue due to excess exemption regulation on the sale of capital asset[6]. Many taxpayers considered the sale of property or estate as capital asset even if it took place under normal business activities or as isolated transaction with the intention of earning profit. Therefore, Australian government experienced inadequacy in revenue since there was no tax applicable on the i e generated from capital asset. Accordingly, Asprey review mittee provided amendments to revise the tax regime on capital asset at different rates s o that the government can collect tax revenues in fair manner[7]. As the mittee r mended to shift the tax burden to the products or services from the i e tax, it was criticized by several other tax munity. It was further noted that the political influence on considering the tax reforms r mended by the mittee of Asprey delayed the implementations. Accordingly, the initial r mendations to widen the scope of tax revenue collection in terms of VAT and GST was never implemented within the Australian Federation. It was further observed that the reports provided by Asprey addressed the concerns of equity by r mending tax collection through capital gains for sale of capital assets during the period of1970s[8]. However, this r mendation of the mittee also failed and was not implemented by the Australian government for several years since the tax levy suggested by the mittee incorporated tax rates on real estate which might affect the country’s economy. On the contrary, the Australian Government considered the single rate on value added tax for supply of goods and services as r mended by the Asprey mittee. Single tax rate on GST was considered to incorporate fair and transparent tax liability for the wholesalers who have little knowledge on measuring the appropriate amount of tax liability. Accordingly, tax ruling 2001/4 has been initiated and considered by the Australian Federation including the amended meaning of supply of goods and services so that the government can collect fair and adequate revenue to strengthen the government revenue[9].   Taxation system incorporates i e from personal purpose as well as i e from business operations that involves several tax reforms based on business resources and i e factors. Tax on business i e is required to be determined by considering i e from business, investment i e and i e from other sources as deducted by the respective costs incurred to generate such the taxable i e. In order to measure business i e, several costs and expenses that are allowed as deduction as per the regulations of federal government include non- cash charges like depreciation charges. Depreciation charges is said to be the significant factor for tax purpose, which affects the corporate tax rates that eventually influence the capital investment at corporate level[10]. It has been examined that the tax reform on the capital investment had been affected through the distribution of corporate plant as well as equipment resulted in several tax benefits under the existing taxation system. Such tax benefits to the c orporate seemed to affect the governmental revenue in Australia due to the negative alliance between the capital investment and capital costs. Accordingly, Ralph Review of Business Taxation had been proposed during the year 1999 providing several tax reform proposals that would impact the capital investment for Australian Corporate[11]. The objective of the proposal provided under the business taxation review established by Ralph was to consider the factor of accelerated depreciation factor to determine the corporate taxable i e. As per the existing tax system in Australia, many taxpayers used the accelerated depreciation charges to reduce the taxable i e, which resulted in decline of capital investment. Therefore, review on business taxation had been established with the objective of removing the extra benefits of accelerated depreciation so that the negative association between the several tax variables can be removed[12]. It was further noted that the major objective of Ralph review on business taxation was to incorporate the changes in basic design to the system of corporate tax in Australia so that the decisions on capital investment could be beneficially effective. In the existing taxation system, it has been noted that the accelerated depreciation method did not constitute the factor of economic life of asset , which resulted in charging the excess amount of depreciation and reduce the taxable i e of corporate. Therefore, the objective of Ralph review involved the potential changes in the accelerated depreciation including the factor of â€Å"effective life† on the basis of asset’s economic life to alter the incentive of corporate fixed assets. In addition, the business taxation review given by Ralph involved the proposal to reduce the tax rates on corporate from 36% to the rate of 34% during the year 2000- 2001. The objective of reduction on corporate tax was to pensate the increase affect of accelerated depreciation so that the investment cash flow of the panies reflects increased balance[13]. Establishment of Ralph review on business taxation was considered with the objective of improving the capital investment so that the country’s economy can be improved. Further, the objective of several tax reforms presented by Ralph review involved to improve the tax regulations for revenue collection by the government considering the factor of certainty and equality. Before the proposal on accelerated depreciation factor, taxation system to determine the business i e used by corporate resulted in consideration of excess benefits from the depreciation provision from large number of assets[14]. Besides, it was a problem for small business organisations since they used to employ small value of assets to operate the business i e therefore, the amount of depreciation charges reflected lower value. Such differences reflected inequality in the tax reforms and uncertainty in deducting the allowable charges measuring the net i e. Therefore, the Ralph review had been presented to mitig ate such differences and inequalities in the corporate tax system as well as to attract the corporate investments system. Considering the tax reforms proposed under the review, the federal government of Australia considered the removal of accelerated depreciation and including the factor of economic life in fixed assets. The federal government of Australia considered the implementation of r mendation provided under the review by including the â€Å"effective life† while calculating the depreciation charges[15]. Australian government implemented this r mendation to place the equality in tax regulations for large as well as small entities so that the excessive deduction amount can be discouraged. In addition, the government also considered the r mendation of reducing the corporate tax rate r mended by Ralph review. Tax reform on reducing the corporate tax rate had been implemented by the federal government of Australia to mitigate the affect of removal of accelerated depreciation as well as to provide certainty in determining the corporate tax liabilities. It has been noted that the decisions for c orporate investment is highly influenced by the corporate tax rate since the expected returns from investments are subjected to taxability at the prevailing corporate tax rates[16]. Further, corporate tax rates involve benefits in terms of tax shields and taxability at marginal rates in the form of tax incentives. R mendation provided under Ralph review considered the factor for corporations having low i e in order to provide them the benefits of tax shield other than the parative treatment on depreciation charges on fixed assets. For the purpose of improvement of country’s economy, panies are provided with the capital assistance in the efficient market if the performance of pany reflects opportunities for investment. Accordingly, tax rates and sources of tax liability should be incorporated on the panies so that the net cash flows of the corporate represent increased balance[17]. Additionally, it is essential to improve the pany’s capital structure to improve the financial leverage so that the scope of return on capital can be established. The panies are required to maintain the capital balance with respect to debts and equity that provides the op portunity for corporate investment. Therefore, the Australian government considered the r mendation of Ralph review on reducing the corporate tax rate so that it attracts the investment opportunities. As a consequence, the panies will generate more i e which will attract tax liabilities and eventually improve the tax revenue for the government of Australia. Similarly, tax reform on accelerated depreciation provision had been implemented to provide equality in the depreciation charges for large business entities as well as for small business organisations[18]. Henry Tax Review originally named as â€Å"Australia’s Future Tax System Review† which was missioned in the year 2008 by Rudd Government. The purpose of Henry Tax Review was to provide guidance to the reforms of taxation system over the future years. It was noted that the review had been established to consider the collection of tax revenue on the basis of efficiency related to the i e from business as well as i e from personal consumption. Considering the existing taxation system, it has been noted that the tax i e from the i es based on economic rents raised from natural resources or from the sources of land did not reflect appropriate revenue collection[19]. In addition, transactions related to the specific policy reflected inappropriate tax reforms in the existing taxation system hence the review had been missioned to consider such issues. Under the Henry Tax Review, certain issues were covered to examine the requirement of councils to set the appropriate and suffic ient tax rates on the taxable i e. Issues on integration of tax rates together with the tax on land had been monitored so that the distribution of financial assistance to the government of Australia would be uniform. Other issues that were examined under the tax review involved problems related to housing affordability by the Australian residents, long- term financial capacity as well as solicitation of economic rent[20]. Accordingly, the Henry Tax Review had been established with the objective to serve significant role to the taxation system for providing quality public services in funding so that it creates benefit to the social members together with the economy. One of the primary objectives of Henry Tax Reviews incorporated greater impact on the growth rate of the economy as well as optimum allocation of resources. In addition, the tax review had been established with the objective of raising revenue for the government without affecting the efficiency of the economy as well as minimising the tax plexity for the members[21]. For an effective tax reforms it is essential for the taxation government to have tax collection principles based on equity and fair structure that deals with the challenges with respect to the social, economic and environmental factors. Accordingly, the objectives of review covered the examination of taxation system to create a fair and transparent tax structure so as to create suitable balance between the i e from business and profession, i e from investment and other savings and consumption of products[22]. As the existing tax system lacks efficiency in the manner of collecting tax, systems for payment transfer and other tax arrangements on transfer of assets or consumption, Henry Tax Review was missioned to monitor the problems. The objective of tax review associated with the improvement in tax systems to be collected from the transfer of investments or assets, taxation for pany’s i e and tax collection system from other forms and sources. In addition, the review was mission with the objective of providing simple regulations to the taxpayers in accordance with the suitable arrangements in the administrative system for the Federation of Australian Government[23]. The Henry Tax review was mission to analyse and monitor the policy of the government with respect to the existing tax rates as well as to preserve the payments for superannuation funds which was tax- free. It was r mended under the tax review that the policy of the Government for tax regulations should be consistent in accordance with the country’s mitments to maintain the gross domestic product (GDP). In order to maintain the adequacy and fair approach in the transfer system, the tax review r mended to incorporate the policies by improving the relevant incentives to the work culture together with the specific concessions[24]. It was further noticed that many taxpayers for payment of tax on personal i e possess little knowledge on the interpretation and application of tax regulations, hence the review r mended to amend the existing legislations in simple and transparent manner. It was contended in the review that imposition of taxation system in equitable and transparent manne r is essential to generate appropriate amount of tax revenues that eventually enhances the country’s economy together with the munity benefits. Other than the tax reforms on personal i e, the tax review r mended to provide efficient taxation system on land acquisition or transfer in association with taxation system on country’s resources[25]. Such tax reforms would assist the country to improve the financial economy and welfare of the munity. The Henry tax review also considered that the taxation system for Australian residents so that the acquisition of housing can be more affordable by considering the regulations on rent assistance, land tax and tax on transfers. In view of the several r mendations provided by the Henry Tax review to improve the transparency in taxation system, integration of tax rates and land tax had been implemented. R mendation on integration of tax had been implemented to provide uniform valuation method for the purpose of tax on land resulting in cost savings and improvement in governmental standards. Further, r mendation on distribution of grants for financial assistance had been implemented to cover the tax shortfall and improve the governmental access to collect adequate revenue. This implementation was based to maintain rational distribution and equalization of tax legislations and tax rates to collect revenue. In addition, r mendation given on the housing affordability for the Australian residents was considered significant since it created the benchmark for Australian economy[26]. It was contended that several factors related to housing affordability involved environmental regulations; provision on infrastructure policy on transport and labour power for construction should provide uniform pliance structure. The r mendation on the policy related to infrastructure was implemented to consider the related charges and housing supply to provide improved tax reforms. For the purpose of creating rational tax system in the Australian economy, r mendation on abolition of inefficient tax reforms like insurance tax, payroll tax, tax on transfer of property or luxury car have been implemented[27]. Such implementation was considered to empower the economy and to create accountable regulations to collect adequate revenue for the benefit of country as well as the munity. Arrow, K.J. and Lind, R.C. Uncertainty and the evaluation of public investment decisions.  Journal of Natural Resources Policy Research,  (2014) 6(1), pp.29-44. Bentley, R.J., Pevalin, D., Baker, E., Mason, K., Reeves, A. and Beer, A. Housing affordability, tenure and mental health in Australia and the United Kingdom: a parative panel analysis.  Housing Studies,  (2016) 31(2), pp.208-222. Braid, R.M., Symmetric tax petition with multiple jurisdictions in each metropolitan area.  The American economic review,  (1996) 86(5), pp.1279-1290. Bryant, L. and Eves, C. The link between infrastructure charges and housing affordability in Australia: where is the empirical evidence?.  Australian Planner,  (2014) 51(4), pp.307-317. Cao, R., Chapple, L.J. and Sadiq, K. Taxation determinations as de facto regulation: private equity exits in Australia.  Australian Tax Review,  (2014) 43(2), pp.118-141. Cheng, C.A., Huang, H.H., Li, Y. and Stanfield, J. The effect of hedge fund activism on corporate tax avoidance.  The Accounting Review,  (2012) 87(5), pp.1493-1526. Dixon, P.B. and Rimmer, M.T. eds.  Dynamic general equilibrium modelling for forecasting and policy: a practical guide and documentation of MONASH (2001). Emerald Group Publishing Limited. Eccleston, R. and Marsh, I., The Henry tax review, cartel parties and the reform capacity of the Australian state.  Australian journal of political science,  (2011) 46(3), pp.437-451. Engel, K., VAT falling on small business: value-added tax.  Tax Breaks Newsletter,  (2016) (360), pp.2-3. Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S. and Vaillancourt, F. Small business and tax pliance costs: A cross-country study of managerial benefits and tax concessions.  eJournal of Tax Research,  (2014) 12(2), p.453. Han, J., Park, K. and Pennacchi, G. Corporate taxes and securitization.  The Journal of Finance,  (2015) 70(3), pp.1287-1321. Kitchen, J. and Knittel, M. Business Use of Section 179 Expensing and Bonus Depreciation, (2016) 2002-2014. Ling, S.C., Osman, A., Muhammad, S., Yeng, S.K. and Jin, L.Y. Goods and Services Tax (GST) pliance among Malaysian Consumers: The Influence of Price, Government Subsidies and I e Inequality.  Procedia Economics and Finance, (2016)  35, pp.198-205. Long, B. A taxing issue: Reflections of Christian economists on tax reform in Australia.  St Mark's Review, (2016) (235), p.v. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.  Journal of Economics,  (2016) 119(2), pp.113-130. Park, J. The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax.  Journal of Public Economics, (2016)  135, pp.87-104. Pomeranz, D., No taxation without information: Deterrence and self-enforcement in the value added tax.  The American Economic Review, (2015)  105(8), pp.2539-2569. Richardson, G. and Lanis, R. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia.  Journal of Accounting and Public Policy,  (2007) 26(6), pp.689-704. Schenk, A., Thuronyi, V. and Cui, W. Value Added Tax (2015). Cambridge University Press. Thomson, N.J. Taxation and the Asprey and Mathews reports.  The Australian Quarterly,  (1976) 48(4), pp.76-87. Tilt, C.A. and Symes, C.F. Environmental disclosure by Australian mining panies: environmental conscience or mercial reality?. In  Accounting Forum  (1999) June (Vol. 23, No. 2, pp. 137-154). von Weizsà ¤cker, E.U. and Jesinghaus, J. Ecological tax reform. In  Ernst Ulrich von Weizsà ¤cker  (2014) (pp. 99-118). Springer International Publishing. Williams, C.C. and Martinez-Perez, A. Why do consumers purchase goods and services in the informal economy?.  Journal of Business Research,  (2014) 67(5), pp.802-806. Thomson, N.J. Taxation and the Asprey and Mathews reports.  The Australian Quarterly,  (1976) 48(4), pp.76-87. Tilt, C.A. and Symes, C.F. Environmental disclosure by Australian mining panies: environmental conscience or mercial reality?. In  Accounting Forum  (1999) June (Vol. 23, No. 2, pp. 137-154). Dixon, P.B. and Rimmer, M.T. eds.  Dynamic general equilibrium modelling for forecasting and policy: a practical guide and documentation of MONASH (2001). Emerald Group Publishing Limited. Schenk, A., Thuronyi, V. and Cui, W. Value Added Tax (2015). Cambridge University Press. von Weizsà ¤cker, E.U. and Jesinghaus, J. Ecological tax reform. In  Ernst Ulrich von Weizsà ¤cker  (2014) (pp. 99-118). Springer International Publishing. Pomeranz, D., No taxation without information: Deterrence and self-enforcement in the value added tax.  The American Economic Review, (2015)  105(8), pp.2539-2569. Engel, K., VAT falling on small business: value-added tax.  Tax Breaks Newsletter,  (2016) (360), pp.2-3. Ling, S.C., Osman, A., Muhammad, S., Yeng, S.K. and Jin, L.Y. Goods and Services Tax (GST) pliance among Malaysian Consumers: The Influence of Price, Government Subsidies and I e Inequality.  Procedia Economics and Finance, (2016)  35, pp.198-205. Engel, K., VAT falling on small business: value-added tax.  Tax Breaks Newsletter,  (2016) (360), pp.2-3. Williams, C.C. and Martinez-Perez, A. Why do consumers purchase goods and services in the informal economy?.  Journal of Business Research,  (2014) 67(5), pp.802-806. Richardson, G. and Lanis, R. Determinants of the variability in corporate effective tax rates and tax reform: Evidence from Australia.  Journal of Accounting and Public Policy,  (2007) 26(6), pp.689-704. Braid, R.M., Symmetric tax petition with multiple jurisdictions in each metropolitan area.  The American economic review,  (1996) 86(5), pp.1279-1290. Evans, C., Hansford, A., Hasseldine, J., Lignier, P., Smulders, S. and Vaillancourt, F. Small business and tax pliance costs: A cross-country study of managerial benefits and tax concessions.  eJournal of Tax Research,  (2014) 12(2), p.453. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.  Journal of Economics,  (2016) 119(2), pp.113-130. Kitchen, J. and Knittel, M. Business Use of Section 179 Expensing and Bonus Depreciation, (2016) 2002-2014. Park, J. The impact of depreciation savings on investment: Evidence from the corporate Alternative Minimum Tax.  Journal of Public Economics, (2016)  135, pp.87-104. Arrow, K.J. and Lind, R.C. Uncertainty and the evaluation of public investment decisions.  Journal of Natural Resources Policy Research,  (2014) 6(1), pp.29-44. Panteghini, P.M. and Vergalli, S. Accelerated depreciation, default risk and investment decisions.  Journal of Economics,  (2016) 119(2), pp.113-130. Eccleston, R. and Marsh, I., The Henry tax review, cartel parties and the reform capacity of the Australian state.  Australian journal of political science,  (2011) 46(3), pp.437-451. Cheng, C.A., Huang, H.H., Li, Y. and Stanfield, J. The effect of hedge fund activism on corporate tax avoidance.  The Accounting Review,  (2012) 87(5), pp.1493-1526. Han, J., Park, K. and Pennacchi, G. Corporate taxes and securitization.  The Journal of Finance,  (2015) 70(3), pp.1287-1321. Long, B. A taxing issue: Reflections of Christian economists on tax reform in Australia.  St Mark's Review, (2016) (235), p.v. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge. Bentley, R.J., Pevalin, D., Baker, E., Mason, K., Reeves, A. and Beer, A. Housing affordability, tenure and mental health in Australia and the United Kingdom: a parative panel analysis.  Housing Studies,  (2016) 31(2), pp.208-222. Bryant, L. and Eves, C. The link between infrastructure charges and housing affordability in Australia: where is the empirical evidence?.  Australian Planner,  (2014) 51(4), pp.307-317. Cao, R., Chapple, L.J. and Sadiq, K. Taxation determinations as de facto regulation: private equity exits in Australia.  Australian Tax Review,  (2014) 43(2), pp.118-141. Mangioni, V. Land Tax in Australia: Fiscal Reform of Sub-national Government (2015). Routledge.