Timothy Leary as an American Hero essays

Timothy Leary as an American Hero expositions The term saint infers numerous thoughts, numerous occasions, and numerous individuals. In any case, one face it for the most part neglects to invoke is that of Timothy Leary. Dr. Leary figured out how to make a degree of notoriety barely any Americans have accomplished since this countrys commencement; he is the perfect example of the psyche modifying psychedelic drug LSD and has been named by numerous individuals as the rebellious pioneer of the counter-culture development of the sixties. Very few individuals welcome this incredible keeps an eye on long series of achievements, his commitment to logical advancement, or his happy, powerful character. It is a little hover of individuals without a doubt who might name this man a saint, yet in all actuality Dr. Leary exemplified the standards of mental fortitude, revelation, and consideration, which none can deny are gallant trademarks. No man has indicated more fortitude despite misfortune than Timothy Leary. One extraordinary case of his valor originates from his initial a very long time as a cadet at West Point during the 1940s. In the wake of enjoying an amount of liquor with some upperclassmen after a football match-up one night, Leary wound up before the Cadet Honor Committee of West Point anticipating discipline. The advisory group declared that he should dodge social contact of any sort, in spite of the way that during his court-military the charges brought upon him were hurriedly dropped. For nine months he endure this automatic isolation, until at long last the school solicited him to leave in light of the fact that from moral issues that his discipline was causing. Leary conceded to the condition that his guiltlessness would be reported in the wreckage lobby. After two days, he left West Point. Long a short time later, in the wake of acquiring a doctorate in brain science and serving a few residencies at renowned establishments as Berkley and Harvard, Dr. Timothy Leary built up an enthusiasm for what he would later get acclaimed for: hallucinogenics. Initially his examinations were supported by Harvard, yet after medication misuse turned into a maj... <!

Response Essay :: Essays Papers

Reaction Essay At the point when the issue of Animal Testing is raised over the span of a discussion, pretty much everyone that is associated with this conversation will have feelings that vary here and there, shape, or structure. Numerous individuals will discuss the terrible conditions that creatures are compelled to live under, just as the agony and enduring that they should suffer while being tried. Notwithstanding, these conditions are not too horrendous when you consider the condition of the world we live in. This issue can be bantered to and fro until the finish of time. It is an issue including two absolutely inverse perspectives, experts versus cons. Star Con. The Con side will express that such a significant number of creatures are unnecessarily utilized while in a test, yet as indicated by Roger Marshall, enormous numbers must be utilized in tests so as to represent factually solid outcomes (Marshall 1). The Con side will likewise say it isn't required, and it fills no need, be that as i t may, creature testing is an extraordinary thing, since it can help discover solutions for human ailments, it can help in the headways of clinical systems, and it can likewise discover remedies for diseases of creatures. For a long time, performing research on creatures has had significant advantages for mankind, and without the steady improvements we get from it, we may at present be tormented by the most medieval of infections that we don't consider in this day in age. The likelihood of cardiovascular failures, strokes, and kidney disappointment would significantly increment on the off chance that we didn't have the prescription we would now be able to use to control hypertension. As indicated by the American Medical Progress Education Foundation, extraordinary headways have been made with respect to cardiology, including coronary blood stream, coronary detour methods and hypertension drug (Research 2). Numerous prescriptions have been delivered because of testing on creatures, i ncluding insulin, the medicine used to direct diabetes. In the event that creatures were not utilized in clinical research, we may in any case be experiencing a daily reality such that we should fear ailments like polio, smallpox, and even measles. Human Benefits. Medication alone isn't the main thing that has been immeasurably improved because of creature testing, the manner in which we treat ailments and medical procedures has all radically changed and improved.

Mad scientist

Mad scientist According to Wikipedia, mad scientists are typically characterized by obsessive behavior and the employment of extremely dangerous or unorthodox methods. They are often motivated by revenge, seeking to settle real or imagined slights, typically related to their unorthodox studies. Ok, so maybe Im not a mad scientist. But, when people ask me where I am, the answer is inevitably “In lab.” My class schedule serves to justify my response. I am taking the following: 7.02 Biology Lab A notorious pre-med requirement…with a grueling 18 credits (Each week, we have 2 hours of lecture, 2 hours of “Scientific Communication” class, 8 hours of lab, and approximately 6 hours of homework and lab-prep.) We spend the semester learning pretty much all of the basic biology techniques, from protein biochemistry to genetics. People enter the class with varying levels of lab experience: some have never even held a pipette, and others are Seniors who have published papers. One great thing about the class is the degree of instructor interaction; some really great professors (J. King, T. Orr-Weaver, D. Kim, T. Schwartz) teach the lectures and hang out around the lab to ask us questions and get to know us. 2.004- Dynamics and Controls II- One of the most fun and practical of the Mechanical Engineering requirements. We learn how to model, analyze, and control systems. Control systems are actually all around you (and even in you! For example, your blood sugar is regulated through a very complex control system to make sure that your body has enough juice to function.) There is also a lab component, and though it’s only 2 hours a week, it really helps with learning the concepts presented in lecture. Incidentally, Laura is also taking the class. On the first day of lecture, the professor called on her, proceeded to forget her name, and then called her “Lauren” for the next hour. It was hilarious. So, everyone should call her Lauren now. Prof. Gossard is actually wonderful about learning people’s names and interacting with the class. 21H.302- Ancient Rome- I will be the first to admit that history classes generally scare me. I hadn’t taken a history class since 10th grade…but I chose to take Ancient Rome since I took 3 years of Latin in high school and I think the Romans are ridiculous and really interesting. Professor Ostrow is a really engaging lecturer; he makes the hour go by so quickly! Everyone who completes the class qualifies to go on an IAP trip to Rome to take a guided tour with the professors and see the incredible Roman ruins in person. We will be reading and interpreting many primary texts. HST.S12- Seminar in Human Clinical Investigation- Taught by an assistant program director at the MIT Clinical Research Center, this seminar is shaping up to be really swell =) Not only do we get to meet leaders in Clinical Research in the Boston area, but there’s minimal homework and free lunch! I worked in an NIH Clinical Genetics lab last summer (and I’ll be working there again this summer), so hopefully this seminar will give me a good feel for whether this is something I want to do for the rest of my life. UROP- MIT Bioinstrumentation Lab Today was a really, super fantastic day. I got some really great results, and it was such a wonderful feeling… it definitely makes it all worth it. After my 96-well plate had a yellow reaction in all the right places, my UROP supervisor and I started celebrating. I’ll be starting to write a paper based on the research I’ve been doing for the past year and a half and hopefully I’ll be able to submit it to a journal by the end of the year. So, let’s see…adding it all up: 8 + 2 + 12… 22 hours in lab a week (on average…sometimes even more)! Yay! I wouldn’t have it any other way =)

Enron The Demise Of Enron - 1740 Words

Enron was a corporation that reached heights unknown, only to watch it fall apart from the inside out based on a foundation of falsehoods and cheating. Enron established a business culture that flourished on competition and was perceived in society as an arrogant corporation, mainly because of its corporate leadership. The fairytale of Enron actually ended as a nightmare with it destroyed by one of America’s largest bankruptcies in history. The demise of Enron impacted the livelihood and futures of numerous employees, their pensions, and in due course impacted Wall Street in a significant way. Even people today are amazed at how such a powerful company met its demise so rapidly. Enron’s end was a product of greed when certain executives of Enron were not eager to accept the failure of their company. The company utilized mark-to-market accounting that detailed the projected impending profits from a long-term deal (Lawry, 2015, p. 28) The results of the deals did not gene rate revenue as anticipated, but tremendous loss instead. This resulted in Enron accumulating enormous amounts of debt that they attempted to keep classified from the public. Ultimately the truth came to fruition. Presently, Assurant has many formal policies in place, but as with any Fortune 500 company, informally – there is much work to be done and improved upon. Assurant may not be founded on deceit per say, but the insurance business is â€Å"business† and leaves a bad taste in many people’s mouths. Documents,Show MoreRelatedEnron : The Leading Factor That Had Enron Into Its Demise Essay1608 Words   |  7 PagesThe leading factor that had Enron into its demise revolves around the notion that, â€Å"companies are often so concerned with appearance and damage control that they are unwilling to engage in the degree of examination required to root out the entrenched causes of trust violations† (Hurley, Gillespie, Ferrin Dietz, 2013). The historical performance of Enron’s rising share prices, coupled to the constant positive media attentions, only added fuel to the fire in terms of Enron’s competitive culture.Read MoreOrganizational Culture : The Dem ise Of Enron1489 Words   |  6 Pagescorporations but some, like Enron operate parallel to the all the good they portray but in a vacuum they operate with only their selfish desires and greed. Organizational culture can be difficult to define in a sense because it’s not a palpable concept. For example, culture is more like a tradition, belief, or something cultivated; surely it can be felt, but it can’t be grasped. Thus this paper will examine the definition of organizational culture, the demise of Enron, and discuss ways the leadershipRead MoreThe Ethical Dimension Of The Demise Of Enron Corporation1474 Words   |  6 PagesThis paper explores the ethical dimension of the demise of Enron Corporation an reflection of author, placed in hypothetical situations. Accounting Fraud and Management philosophy will be the main discussion topics, along with the motivations of fraud. The fall of Enron can be directly attributed to a violation of ethical standards in busines s. This makes Enron unique in corporate history for the same actions that made Enron on of the fastest growing and most profitable corporations, at the turnRead MoreEnron‚Äà ´s Demise ~ Where There Warning Signs?1408 Words   |  6 PagesStudy Analysis ~ Enron’s Demise ~ Where There Warning Signs? Janise Baldwin Management Decision Making-Summer 2013 C. Forest Guest July 14, 2013 Executive Summary Enron is a company which headquarters is located in Houston, Texas. Enron was first headed by Samuel F. Segnar. Enron was the result of InterNorth’s acquisition of Houston Natural Gas in 1985. Under the new terms of this acquisition, the company was headed by Kenneth Lay on the first day of 1997. Enron offered employment for 20Read MoreDescribe the Strategic Management Failure in Enron That Led It Into Its Demise?1155 Words   |  5 Pagessome research on the Internet about what has happened with Enron. Now apply the three questions used to test the merits of a winning strategy (text p13) to Enron. Describe the strategic management failure in Enron that led it into its demise? Enron was formed in 1986 from the merger of natural gas pipeline companies Houston Natural Gas and Internorth. At the time of filing for Chapter 11 Bankruptcy protection in December 2001, Enron had a portfolio of diversified activities ranging from the transportationRead MoreReasons for Enrons Business Failure1434 Words   |  6 PagesEnron - Reasons for Business Failure Abstract Various major companies in the past have witnessed unimaginable growth of their businesses, but some of them eventually had to succumb to downfall as their business models failed. Most of these businesses had been deemed as failures due to the management methods, leadership practices and flawed organizational structures. This research paper aims to focus on Enron, a large entity as a failed model of business. This would be achieved by discussing aboutRead MoreEssay on CaseAssignment21409 Words   |  6 PagesAssignment: Enron Case 9 Yesenia Garcia BUSI 472- B07 LUO Introduction In 1985 Ken Lay took over a couple of big name gas pipeline companies that came together and thus the infamous Enron Corporation began. They offered a variety of services that were not limited to natural gas but also included electricity, communications, and many energy related services. Together, CEO Jeffrey Skilling, Chairman Ken Lay, and CFO Andrew Fastow were able to bring transformation to Enron. They createdRead MoreTaking a Look at the Enron Scandal1270 Words   |  5 Pagesreal cash flow had not come to the company yet. Moreover, cause when Enron come to the long term contract, they would assumed that there were long term declines in spot prices (Page 6, journal of economics), there would be the risk of loss if there were the increase in the price of gas in the future and it does not recognize in the financial statement; therefore, to make the income statement made more sense in economics term, Enron had created an accounting structure that help the company to stableRead MoreThe Ethics Of The Enron Scandal1441 Words   |  6 Pagesinfluenced by others. However, in the business world, the influence of power and money has cost people their livelihoods as well as compromised their self-dignity on many levels. One highly publicized scandal that many have known and read about is the Enron Scandal. The motive behind what a person will do remains endless as it is seen in this unfortunate tale of lies and greed in one corporation. The part that many question even to this day is when the story unfolded it was announced that several peopleRead MoreThe Collapse Of Enron And Enron1736 Words   |  7 PagesAbstract Fortune used to rank Enron as the most successful business in the United States. The collapse of Enron was shocked the whole world energy trading market. It caused significant losses to investors. In this paper shows analysis reason of factors that lead to Enron demise and also lessons can be learnt from Enron case study. The approach which have used in this paper to respond, the case study question are the background of the case organization and how business structure had been use by the

Essay on Balanced Scorecard for Ford Motor Inc. - 4105 Words

The Balanced Scorecard for Ford’s North American Business Unit Table of Contents Executive Summary†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.2 Mission Statement†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦2 Balanced Scorecard†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.3 Financial Perspective†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦......5 Customer Perspective†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦....10 Internal Business Process Perspective†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.12 Learning Growth Perspective†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..14 Conclusion†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦.†¦.16 References†¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦Ã¢â‚¬ ¦..17 Executive Summary The Ford Motor Company, founded in 1903 by Henry Ford, is synonymous with American innovation and capitalism. With iconic branding and revolutionary†¦show more content†¦The Balanced Scorecard for Ford’s North American Business Unit Financial Objectives |Metric |2009 |2010 |2011 |Target | |Revenue Growth |Annual Rate of Growth |-19.02% |10.90% |5.67% |5.5% - 6.0% | |Operating Profit Growth |% EBIT/Sales |0.72% |1.11% |1.13% |= or 1.13% | |Solvency |Net Profit + depreciation/Total Liabilities |1.4% |4% |12.3% |13 -14.5% | | Customer Objectives |Metric |2009 |2010 |2011 |Target | |Customer Satisfaction |Global Quality Research System customer satisfaction (3 months in service), percent satisfied1 |n/a |n/a |68 |75 | |Value to Customers |Ford U.S. fleet fuel economy, combined car and truck, miles per gallon (higher mpg reflects improvement) |27.1 |26.9 |27.8 |30 | |Quality/Safety |Percent of Nameplates Achieving IIHS Top Safety Pick by Manufacturer |n/a2 |52% - for 2011 models |75% - for 2012 models |80% for 2013 models | | Internal Business Process Objectives |Metric |2009 |2010 |2011 |Target | |Outsell competition |US Market Share |15.3% |16.4% |16.5% |=16.5% | |Sustainability |Ford U.S. fleet CO2 emissions, combined car and truck, grams per mile (lower grams per mile reflects improvement) |326 |329 |318 |315 or less | |Innovation |U.S. Utility Patents Issued to Ford and Subsidiaries |325 |430 |444 |450 | | Learning Growth Objectives |Metric |2009 |2010 |2011 |Target | |Employee Satisfaction |Pulse survey, overall,Show MoreRelatedTesla Analysis1467 Words   |  6 PagesExecutive Brief for Tesla Motors Inc. To: Elon Musk, CEO of Tesla Motors, Inc. From: Yuan Gao (kiki) Re: Strategic Improvements for Current Situation Date: 5th Aug, 2012 Executive Summary Tesla Motors is a relatively new Silicon-Valley based company that designs and produces electronic vehicles. The company aims at producing consumer affordable price electronic automobiles with zero emissions in the next decade. Currently the CEO Musk is working on introducing the new electronicRead MoreCatalytic2759 Words   |  12 PagesCatalytic Solutions, Inc. Company History Catalytic Solutions, Inc. (CSI) was founded in Santa Barbara, California, in 1996 by Steve Golden and Bill Anderson. Being a young company, CSI is still in a â€Å"pre-profit† stage of operation that is why its performance measurement and incentive systems are primarily based on nonfinancial. For the first few years, CSI had developed innovative catalytic converters to the automobile market, which are used to reduce the pollution caused by combustionRead MoreFord Motor Case Study5714 Words   |  23 Pages– financial institute to achieve strategic success. Ford Motor Company has in recent times lost its market share to emerging Asian companies such as Honda, Toyota, Hyundai and Nissan. As a new landscape of economic might surfaces, new car stereotypes are emerging. Finding a place in these segments is proving difficult for Ford Motors and hence need to change its strategies. Hyper-competition combined with tough economic times has pushed Ford to the edge of insolvency. 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A licence and a Joint Venture agreement was signed between Government of India and Suzuki Motor Company (now Suzuki Motor Corporation of

Letter to Client Advising on the Tax Impact of Sale of Property by Installments Free Essays

I would like to bring to your attention the tax ramifications of your expressed consideration to sell your estate to us. But before I can do that, I consider it very essential for you to understand how ABC Trusts work. This will require initial knowledge of how the more common AB Trusts work. We will write a custom essay sample on Letter to Client Advising on the Tax Impact of Sale of Property by Installments or any similar topic only for you Order Now AB Trust: An AB Trust offers creditor, lawsuit, divorce and bankruptcy protection for the surviving spouse in addition to similar protection for ones heirs when they take charge of their inheritances. The death of the first spouse makes the Living Trust be divided into two distinct Trusts. Trust A is held in the name of the living spouse while trust be is in the name of the deceased spouse. Both the two trusts are meant to be for the benefit of the surviving as long as they are alive, but in the end the assets will go to the spouses’ heirs. The surviving spouse, to a pre-agreed and stipulated level, controls Trust B though it belongs to the beneficiaries named in the Trust. All the assets and properties in Trust B pass to the originally stated beneficiaries upon the death of the surving spouse. The properties and assets in Trust B are considered not to be the surving spouse’s property and for that reason they are usually not subject to tax. ABC Trust: An ABC Trust has clauses that direct the trustee the revocable Living Trust, upon the occurrence of the first spouse’s death, to divide the Trust into three distinct and separate Trusts as opposed to two in an AB Trust. This has the effect of providing a even greater protection from creditors for the living spouse. Just as is the case with AB Trust, the A Trust is a revocable Living Trust for the living spouse. The Band C Trusts are irrevocable and are usually meant to benefit the surviving spouse while they are alive, but the assets in both Trusts eventually transfer to the deceased’s heirs on passing on of the surving spouse. Currently, $3. 5 million is the tax exempt amount per individual and $7million for a couple. Trust C holds any overflow over and above the $7million for couples, and this is contrary to AB Trust where the overflows of Income go to Trust A. This extends the creditor, bankruptcy, divorce and lawsuit protection to the surviving spouse in addition to the same protection offered to heirs, if they wish so. Taxation of installment sales In certain situations the installment sale of property method allows a sale of property without requiring the seller to recognize and report gains made on the property until the actual receipt of the payment. The rules that govern installment sales are well laid down. In addition the gain deferral achieved though installment sale treatment, in particular circumstances, and enables the transferor to spread gain over the period of payment of installments depending on the proportion the gross profit on sale carries to the price of the contract. If the seller and the buyer make an agreement to specifically allocate installments, then tax deferrals can be maximized. The rule for eligibility for installment sale treatment, the seller must receive not less than one payment after the end of year of tax in which the sale occurs . However, there are a number of ineligible transactions, which include among others transactions where the overall sale results into a loss and where transaction involves sale of inventory. Generally speaking, the Taxpayer Relief Act of 1997 (TRA ’97) had the impact of reducing the maximum capital gains rate to twenty per cent. However, some other changes have been made to the taxation of gains on depreciable real property. Complexities have often arose in administration of these new provisions to depreciable real estate sold subject. This however is of little concern for you because your property is non-depreciable. Considering the facts regarding the matter as laid down above, I am pleased to inform you that your effort of reducing the amount of tax that would be due as gain on sale is likely to succeed because the sale will be done at market value thus no losses shall be realized on the sale, in addition to the fact that the property is not an inventory. Furthermore, the tax will de deferred to the beneficiaries of your estate and thus will likely be spread and shared among several beneficiaries and thus the tax burden will be spread among several shoulders as well. The fact that your estate is held in an ABC Trust is even good news because the level of protection provided to the estate, as well as the beneficiaries if they so wish, against lawsuits and creditors after the grantor passes is significantly high. I therefore strongly recommend that you go ahead with the sale as you stand to gain a lot in from such a sale. How to cite Letter to Client Advising on the Tax Impact of Sale of Property by Installments, Papers

Letter to Client Advising on the Tax Impact of Sale of Property by Installments Free Essays

I would like to bring to your attention the tax ramifications of your expressed consideration to sell your estate to us. But before I can do that, I consider it very essential for you to understand how ABC Trusts work. This will require initial knowledge of how the more common AB Trusts work. We will write a custom essay sample on Letter to Client Advising on the Tax Impact of Sale of Property by Installments or any similar topic only for you Order Now AB Trust: An AB Trust offers creditor, lawsuit, divorce and bankruptcy protection for the surviving spouse in addition to similar protection for ones heirs when they take charge of their inheritances. The death of the first spouse makes the Living Trust be divided into two distinct Trusts. Trust A is held in the name of the living spouse while trust be is in the name of the deceased spouse. Both the two trusts are meant to be for the benefit of the surviving as long as they are alive, but in the end the assets will go to the spouses’ heirs. The surviving spouse, to a pre-agreed and stipulated level, controls Trust B though it belongs to the beneficiaries named in the Trust. All the assets and properties in Trust B pass to the originally stated beneficiaries upon the death of the surving spouse. The properties and assets in Trust B are considered not to be the surving spouse’s property and for that reason they are usually not subject to tax. ABC Trust: An ABC Trust has clauses that direct the trustee the revocable Living Trust, upon the occurrence of the first spouse’s death, to divide the Trust into three distinct and separate Trusts as opposed to two in an AB Trust. This has the effect of providing a even greater protection from creditors for the living spouse. Just as is the case with AB Trust, the A Trust is a revocable Living Trust for the living spouse. The Band C Trusts are irrevocable and are usually meant to benefit the surviving spouse while they are alive, but the assets in both Trusts eventually transfer to the deceased’s heirs on passing on of the surving spouse. Currently, $3. 5 million is the tax exempt amount per individual and $7million for a couple. Trust C holds any overflow over and above the $7million for couples, and this is contrary to AB Trust where the overflows of Income go to Trust A. This extends the creditor, bankruptcy, divorce and lawsuit protection to the surviving spouse in addition to the same protection offered to heirs, if they wish so. Taxation of installment sales In certain situations the installment sale of property method allows a sale of property without requiring the seller to recognize and report gains made on the property until the actual receipt of the payment. The rules that govern installment sales are well laid down. In addition the gain deferral achieved though installment sale treatment, in particular circumstances, and enables the transferor to spread gain over the period of payment of installments depending on the proportion the gross profit on sale carries to the price of the contract. If the seller and the buyer make an agreement to specifically allocate installments, then tax deferrals can be maximized. The rule for eligibility for installment sale treatment, the seller must receive not less than one payment after the end of year of tax in which the sale occurs . However, there are a number of ineligible transactions, which include among others transactions where the overall sale results into a loss and where transaction involves sale of inventory. Generally speaking, the Taxpayer Relief Act of 1997 (TRA ’97) had the impact of reducing the maximum capital gains rate to twenty per cent. However, some other changes have been made to the taxation of gains on depreciable real property. Complexities have often arose in administration of these new provisions to depreciable real estate sold subject. This however is of little concern for you because your property is non-depreciable. Considering the facts regarding the matter as laid down above, I am pleased to inform you that your effort of reducing the amount of tax that would be due as gain on sale is likely to succeed because the sale will be done at market value thus no losses shall be realized on the sale, in addition to the fact that the property is not an inventory. Furthermore, the tax will de deferred to the beneficiaries of your estate and thus will likely be spread and shared among several beneficiaries and thus the tax burden will be spread among several shoulders as well. The fact that your estate is held in an ABC Trust is even good news because the level of protection provided to the estate, as well as the beneficiaries if they so wish, against lawsuits and creditors after the grantor passes is significantly high. I therefore strongly recommend that you go ahead with the sale as you stand to gain a lot in from such a sale. How to cite Letter to Client Advising on the Tax Impact of Sale of Property by Installments, Papers

Coney Island and Victorian Culture free essay sample

Coney Island at the turn of the century was a bustling and growing place. People of all classes traveled from New York City as well as other parts of the world to take part in the famous amusements that helped to loosen the tight corsets of Victorian gentility. Inspired by the Columbian Exposition in 1893 George Tilyou began to build a park on Coney Island beginning with the Ferris Wheel similar to that featured at the exposition which was designed by the Pennsylvania Steel Company. By 1895 Tilyou opened Steeplechase Park and began to fill it with acts and side shows thus inspired by his travels a few years prior. While concentrating on the appeal to all walks of life Tilyou acquired A Ride to The Moon from Fredric Thompson and Elmer Dundy who built the ride specifically for the Pan-American Exposition in Buffalo, New York. A short season later in 1902 Thompson and Dundy left Steeplechase to create Luna Park taking the amusement with them. Playing off the most popular sport on Coney Island, Tilyou obtained a mechanical horse race that took riders on a thirty second ride around a track complete with hills and sharp turns. Other attractions added to the park included the Human Roulette Wheel which threw riders in all directions and Earthquake Stairs which jostled climbers and challenged them to descend a shaking stair case. These attractions as well as the wild side shows caused people to throw off all conventionality and made them rub elbows with other classes while having unrestricted fun. While Steeplechase drew visitors to the peninsula it also increased in the popularity of swimming or bathing as it was referred to in Victorian speak. People on a hot New York day adventured to Steeple Chase and the beach by various means of transportation. Donning the latest in bathing fashions people enjoyed more unrestricted fun regardless of any class system in the water. Although Victorians looked down their noses at the amusements and public bathing, people still flocked to the beaches and splashed in the chilly waters of the Atlantic Ocean. Ruckus rides and the ability to socialize appealed to the younger generations looking to toss off the oppressive garbs of Victorian gentility and just have plain unrestrictive fun. In 1907 tragedy struck Steeplechase as fire ravaged the park leaving a smoking ruin. In the efforts to still turn a dollar Tilyou charged admission to the ruins of the once great park. During the rebuilding, Luna Park benefited from the loss and treated guests to a modern park with rides to thrill everyone. The â€Å"old-fashionedness† of Steeplechase was challenged as Luna Park, the most modern of it’s time dazzled park goers with electric lights and tall white towers bathed in bright bulbs. This enabled the park to operate at night. But still people remained loyal to the original amusement park they knew so well even though built anew from smoldering ruins. George Tilyou sadly passed away in 1914 after seeing his park through another fire in 1911 which claimed Dreamland. Luckily enough the winds shifted and spared his park from a second disaster. By 1914 the amusement park began to fall out of favor. The once well loved and most visited park suffered a loss in the visitors during the hot New York summers. Steeplechase continued to operate and help people socialize and essentially come out of the tight bonds of gentility by offering a carefree time with out restrictions. Then on New Year’s Eve 1964 the last light was turned off for the final time at the ill fated old fashioned park. Luna Park on the other hand was not as popular as the original park but provided new wonders for those curious and daring enough to seek it out. Created after the Beaux-Arts movement of the time Thompson an erratic architect began to design the park as a world where someone could be lost in fantasy. By opening day on May 16th 1903 Luna Park opened its doors to the wonderment of many people seeking out entertainment and new amusements to help them shed the conventionality of the structured Victorian world. Here we can clearly see where still Steeplechase was cherished like a child hugs a ragged teddy bear but the new adventure which was named Luna was embraced for its latest technologies that Steeplechase clearly was lacking. With over 1 million lights, long distance telephone service, telegraph and radio services Luna Park became a city with in a city. With Thompson and Dundy’s success in creating illusion rides for the park guests they still relied on others as well. When they left the employment of Tilyou after the 1902 season they brought their famed â€Å"Ride to the Moon† amusement with them. Counting on its fame from Steeplechase park and the illustrious past of being featured at the Pan-American Exposition in 1901 the creators hoped it would bring the crowds in. With more and more people seeking a day at the park and on the beach both parks helped make Coney Island known world wide and soon became a top tourist destination. At a time when high society still held restrictions of how men and women should act in public in high regards, more and more people used these parks as a way to shed the restrictions of society and seek titillating amusements and fill curiosities each other had that Victorian culture had suppressed over the years with rules and barriers against those who dared to go against the prim and proper societies. Technology in these times were changing and what better place to display these but at amusement parks and expositions. Younger Victorians embraced these changes and viewed them as a move toward the future. We can clearly see where walls were broken down between classes while all walks of life frolicked on the beaches of Coney Island, screamed on the same rides, and traveled faster than they ever had in their lives. Luna Park and Steeplechase side by side were wonderful examples of old an new. While people still embraced the old curious onlookers sought out attractions that displayed futuristic gadgets. By the creation of the final park Dreamland in 1904 tourism and the shedding of Victorian genteel ways were in full swing. Dreamland brought more pleasure seekers to the peninsula and more bathers to the sea shore. The park was built by William Reynolds who is best known for his crooked dealings with Tammany Hall. Dreamland became the park to rival the other 2 on the peninsula. It is said that the park would be anything unlike the modern world has seen. The main tower of Dreamland had a beacon that shined out to sea and confused many ships coming into port. The amusement park sparkled as guests promenaded through the many attractions and thrill rides. With Dreamland promising amusement in a more dignified way the creators tried to offer Culture to those who visited the park. Providing a grand ballroom and upscale restaurants from around the world Dreamland attempted to cater to the upper class leaving lower classes to attend the older less dignified parks. The developers still provided rides and attractions that rivaled the other parks and even stole ideas from them as well. Americans were fascinated by disasters. Fighting the Flames was a good example of this as New Yorkers were most familiar with tenements catching fire and many people dying. People could identify with this ride. As tenement style buildings covered in asbestos were set ablaze, firefighters came to the rescue of the tenants who jumped to their safety in huge nets below. With rides like Shoot the Chutes guests at Dreamland were still treated to rides that caused them to throw off all conventionalities. Dreamland with its intentions to preserve all that is roper and dignified still provided outrageous outlets that caused people to smile and scream like they never had before. Sideshows still prevailed like Bostock’s Circus and Captain Bonavita’s Lion Show. They treated guests to clowns, wild animals, and daring stunts which caused people to gasp and look on in awe. Dreamland gave people a look at the world in their own backyard. Rides like Touring the Alps which provided ride rs with a simulated ride through the Alps complete with blasts of cold air to the Japanese Tea Room which gave people a look at cultures foreign to their own. The achievements of creating an atmosphere of wonderment and awe like that of the previous expositions held in Chicago and Buffalo, Reynolds achieved ultimate success in helping people question their hum drum ways and rules that bound them tightly. On May 27 1911 the wonderment that was known as Dreamland came to an end when it burned to the ground. Complaints by the fire departments that fought the flames were low water pressure. It was said that Reynolds built the park so fast that he built over fire hydrants. The mistakes and rush to greed cost him his park only seven short years later. The fire although sparing because of the winds did not leave Thompson’s railway alone. Sadly but fortunately that was one of a few external victims of the fire caused by greed. Fred Thompson found General Manager Samuel Gumpertz staring blankly at the ruins. Reynolds decided not to rebuild the park and Gumpertz opened a freak show in a large tent. This was the beginning of the end of Coney Island, the most famous playground of the early 20th century. Luna Park and Steeplechase continued to operate through many changes of attractions. The 1920’s ushered in rides like The Wonder Wheel and The Cyclone. It is joked immigrants who came to this country saw The Wonder Wheel first before seeing the Statue of Liberty. Still The Wonder Wheel is a wonderful example of freedom through good times and laughter and the shedding of old ways to a new life. By the close of the season of 1946 Luna Park could no longer afford to keep its gates open to the dwindling visitors. That which was new and exciting became old and worn out. Steeplechase continued to operate and pride itself of being risen from the ashes still provided visitors with aging and familiar rides. By the opening of Astro Park in 1962 this began to spell the end of the turn of the century amusements. At the stroke of midnight New Years Eve 1964 the last light was turned out on the oldest amusement park of the time leaving behind a legacy of fun and a little known waltz written for the opening of Dreamland entitled â€Å"Meet Me Tonight in Dreamland†. By looking at the amusement parks of the early 20th century we can clearly see where proper Victorians were given the opportunity to shed the constrictions of a culture that forced them into a protected part of society. Here creators of parks provided a person all types of amusements and bathing which for proper Victorians swimming with people of the opposite sex was just scandalous. Many of the older generations still held fast to their convictions of manners and proper ways. In many ways Coney Island was a petrie dish for societies and cultures. Could they truly leave behind the tight corsets and stiff collars to have fun with all folks of all classes with out concern for class stratification due to wealth, power or even dress? The writer of this believes yes. This was a place where society began to leave behind their constrictions and just have plain fun. Therefore unmaking Victorian culture as it was known.

African Elephant Essays - Elephants, Elephant, African Bush Elephant

African Elephant Essays - Elephants, Elephant, African Bush Elephant African Elephant The common name is the African Elephant, the scientific name is Loxodonta Africana, the phylum is Vertebrata, the class is Mammalia, the order is Proboscidea, and the family is Elephantidae. The Closest Relatives to the African Elephant are: the Asian Elephant, mammoths, primitive proboscidean (mastodons), sea cows, and hyraxes. Scientists believe that the African Elephant evolved from one of its closest relatives, the Sea Cow. The geographical location and range of the African elephant covers all of central and southern Africa. In Ethiopia there are isolated populations that exist around Lake Chad in Mali and Mauritania. Also in Kenya, Rhodesia, Tanzania, Zambia, Uganda, Zaire, and in National parks located in South Africa, as well as several other countries. African Elephants, originally, were found in all of the Sub-Saharan African habitats except desert steppes. Elephants still occupy diverse habitats such as: temperate grassland, tropical savanna and grass lands, temperate forest and rainforest, tropical rainforest, tropical scrub forest, and tropical deciduous forest despite their drastic decline in numbers. However, their migratory patterns and habitat use have changed, due to the fact that they are restricted to protected areas. The elephant can exist in many types of environments but it prefers places that have many trees and bushes, which the elephant needs both for food and shade. They also like warm areas that have plenty of rainfall. This ensures plenty of food, shade, and water. The elephant prefers a habitat of mixed woodland and grassland which gives them an opportunity to eat a variety of vegetation. African Elephants are considered herbivores, they are both browsers and grazers; they will eat rough sticks, stems and leaves of plants as well as grasses, sedges, and fruit. Their favorites are mangoes, berries and coconuts. An elephant eats up to 500 pounds of vegetation every day and drinks up to 50 gallons of water daily. Elephants must consume these giant quantities of food, due to their poor digestive system. The small intestine is 82 feet long, the large intestine 21 feet long, and the rectum adds a further 13 feet. The problem with the digestive tract lies in their gut; elephants have too few symbiotic bacteria. These are the organisms which help break down the cellulose of plant cell walls by producing enzymes called cellulases. The most remarkable feature of the elephants digestive system is its 5 feet long appendix, bigger than the stomach. Proteins, starches, and sugars are digested in the appendix. The elephant will excrete almost 200 pounds a day of semi-digested food. Elephants live together in strong family units which might have as few as two or as many as twenty members. When the group gets too big, it splits up; but the groups stay in close contact. Elephant life revolves around this unit which is usually headed by the oldest female. The family offers protection, aid, comfort, and teaching to all of its members. Within the units are cows, calves, and bulls. The male bulls are very solitary and most of the time travel only with other males, except during mating season when the bulls travel with the pack looking for a mate. The males remain with the family unit until they are about fourteen and then leave the family to join the other males. The African elephant usually gives birth to one calf every four years. The gestation period is approximately twenty to twenty two years. The newborn calf, which weighs 200-300 pounds and stands about three feet high, is cared for by all of the females in the pack, not just by the mother. The calf may nurse as long as eight years, or until its tusks are too long for the mother. It takes about 14 to 15 years for an elephant to fully mature. They grow to about 10-13 feet tall and 7.5 meters in length and weigh as much as 7 tons. The family will remain together throughout their lives. The elephants body has many special features which it has adapted throughout the centuries to help it survive in its environment. The most important part of the elephants body is its trunk. An elephant uses its trunk for many things. With it, the elephant can pick up objects that weigh as much as 600 lbs. This powerful trunk is also used to beat off attacking animals and sometimes mother elephants use their trunks to swat their babies. The trunk, which is very flexible, can curl over the elephants head so that the elephant can give

how technology affects my life essays

how technology affects my life essays Try imagining your life without technology. Without alarm clocks, refrigerators, computers, telephones and so on. It would be very different from what we are accustomed to today. The truth is, all of us rely on technology a great deal to get through the day. Whether it's at work, at home, or at school, I know my family depends greatly on technology. Without technology our lives would all be much different. My sisters and I use technology at school a lot. We are always on the computers doing research and typing papers. As a student, I am in web page design class where I use computers everyday. My sister Kelly is in her school's web club where she also uses the computers. At school, computers are not the only type of technology we use. At games we use the scoreboard. In math class, we use claculators and during some classes, we listen to books on tape or audio tests. I think that without technology, school would be much more difficult. At home we use technology a great deal. In order to wake up in the morning, we all depend on alarm clocks to wake us up. We have refrigerators to keep all of our food cold. We also use the computer a lot. We are always looking up things for school, talking to friends, or playing games. We use cell phones to keep in touch with everyone too. We use CD players to listen to our favortie music. And of course we use the televison to watch all of our favorite shows, and what's TV without a remote? We use that too. Technology is everywhere you look inside of my house and it helps us get through the day much easier. Technology affects my life in so many ways. It also affects the lives of other people such as the ones in my familyTechnology helps us so much and sometimes we take it for granted. I know that doing this essay has shown me not to take the technological advances we have today for granted becuase someone had to come up with those ideas. I am very thankful to all of the people for making my life ...

Comparing Mortgage Rates Research Paper Example | Topics and Well Written Essays - 750 words

Comparing Mortgage Rates - Research Paper Example Mortgage quotes that are published such as these are usually rates and terms available under the best of circumstance while your rate will vary according to: credit, down payment, house location and size, and your ability to prove income and assets Verbal rates are not a guarantee and you must get a written quote if you want to be assured the rate is ‘locked’ in and you should always get a letter of confirmation of your rate, rates that go up between the start of your mortgage process and the closing date can cost you thousands of dollars over the life of your loan Do not assume that because you are offered at good rate on one type of loan that you will get the same rate on a different type of mortgage Many people do not consider closing costs and fees when shopping for a mortgage Based on the effective annual rate the Lending tree offers the best rate for a fifteen year fixed interest rate loan. This amount is the percentage paid per year on the mortgage over the lifeti me of the loan. AmeriSave offers the lowest effective annual rate on a thirty year mortgage. Paying some of the interest in advance can reduce the accrual over the course of the year. Any fees or penalties that you accrue during the loan are added to the principle and will increase the EAR. These effective annual rates make sense as being the lowest because they are also in line with the lowest rates. Different lenders are able to offer different rates somewhat based on what type of lender they are, a mortgage lender or mortgage broker, each charging a different commission rate on the loan. Mortgage broker do not actually lend money and are used to help an individual find a direct loan, charging the consumer a fee for this service. While this is advantageous in that they will shop many lenders for you in an attempt to gain the best rate you will pay the associated fees, which are usually between 0.5-1 % of the loan value. The difference in rate will have a material impact on the con sumer because the value of the property will either decrease or increase with the market over the course of the loan. Investors may choose 30 year investment mortgages over other options because the value of the dollar while continue to decrease while the investment property and amount of payment remains the same. This is due to inflation of the economy and other market factors. References Today's Rate Results. (2012). Bank of America. Retrieved 2012, from https://www9.bankofamerica.com/home-loans/mortgage-purchase/TodaysRateResults.go?referrer=/home-loans/mortgage-purchase/rates Mortgage - Home Loans - Refinance - Mortgage Refinancing - Mortgage Rates - Home Equity. (2012). Retrieved 2012, from http://www.lendingtree.com/ Mortgage, Refinancing, Home Loan, Mortgage Rates - GMAC Mortgage. (2012). Retrieved 2012, from http://www.gmacmortgage.com/ Chase Mortgages - Home Lending | New or Refinance Mortgage Loans Online. (2012). CHASE Home: Personal Banking | Personal Lending | Retiremen t & Investing | Business Banking. Retrieved 2012,

Risk Assessment and Risk Management Essay Example | Topics and Well Written Essays - 1500 words

Risk Assessment and Risk Management - Essay Example The essay "Risk Assessment and Risk Management" talks about the knowledge bases in risk assessment and risk management and the consensus-based model of risk assessment. The knowledge base is the foundation of any profession; this refers to a body of specialist knowledge, which acts as the base of professional practice. Therefore, it has become increasingly essential for individuals and organizations to demonstrate underpinning knowledge base while undertaking any task within human services, aimed at achieving professional status. In the development of a framework for risk assessment and risk management, three interweaving features of knowledge bases are needed: theoretical knowledge, practical or personal knowledge, and factual knowledge. The theoretical knowledge base includes the existing literature that analysis risk incidents, situations, or events, literature that analysis our role and tasks in risk assessment and risk management, and literature that offers guidance on the pract ical approaches to be followed in assessing and managing risks. Practical or personal knowledge base refers to the practical skills or knowledge that is acquired at workplace related to risk assessment and risk management. These practical skills may be acquired through training, or through learning from experience, which leads to new knowledge. Finally, factual knowledge refers to the professional standards, rules, regulations, and ethical values developed in the past to provide guidance during professional practice.

The Community Partnership And Oriented Policing Criminology Essay

The Community Partnership And Oriented Policing Criminology Essay The evolution and refinement of Community Oriented Policing its philosophy and practice have had a significant positive impact on the attitudes and behaviors of citizens in previous high crime communities at every level by improving the quality of its residents. Community oriented Policing has allowed communities to take ownership of the communities and making it a socially healthy environment to raise kids and establish long lasting friendships. Every community oriented policing program should seek to meet the textbook goal, to establish A pattern of attitudes and behaviors directed both at reducing the threat of a crime and enhancing the sense of safety and security to positively influence the quality of life and to help develop environments were crime cannot flourish(Peak and Glender. 2004).   In Community Policing and Problem Solving, Community policing is a philosophy of full-service, personalized policing where the same officer patrols and works in the same area on a permanent basis, from a decentralized place, working in a proactive partnership with citizens to identify and solve problems (Trojanowicz, 1992) . These the goals that have been established through police and community input and how they can be enable Community Partnership Programs to establishing; suspicious crime activity hot lines, School Resource Officers, establish faith and non-faith drug prevention and education programs and forming Neighborhood Crime Watch associations are the building blocks of community policing. Each police department must realizes that to effectively  minimize all criminal activity within an specific neighborhoods, will only be accomplished through a collective effort of all members of  the  targeted community which may include; police officers that are assigned to our locals schools, establishing a suspicious (anonymous) illegal activity hotline, creating drug prevention programs community and enforcing local faith lead community programs and neighborhood crime watch programs. As always, individuals should always call 911 immediately  when observing a serious crime in progress or one that has just occurred, or to report crimes after the fact, police department have set up non-emergency numbers. In community oriented policing ,If suspicious  activity is observed that is not place the citizen at any physical or mental harm of an and does not warrant emergency response, the citizens are  encouraged to call the  Suspicious Activity Hotline   at anytime. In addition most police departments provide access to learning and informational material which might provide details on how to recognize and handle  specific  types of suspicious activity in  the participating neighborhoods. As part of the community oriented policing, Police  officers can also be assigned to local schools. At the school campus the majority of the officers time is spent on building relationships with the youth thus reducing the potential for minor crimes to occur. These campus officers may also become   a great resource to the teachers, counselors, students and most of all to the parents in maintaining a safe and crime free campus, by teaching law enforcement and criminal justice related courses.  Ã‚   The Police Department can also assist in the creation and support of faith and not-faith based drug prevention and education programs. These programs can also work with the local law enforcement agencies to aid in the prevention and reduction of drug related crimes. Neighborhood Crime Watch programs encourages minimal participation of the citizens in a neighborhood to organize  block watch programs in cooperation with law enforcement. It is sometimes called Block Watch or Neighborhood Watch, which, is a crime prevention program that enlists the active participation of citizens in cooperation with law enforcement to reduce crime .Neighbors get to meet one  another at these block watch meetings and discuss neighborhood problems and priorities. On many occasions a police officer will attend these meetings to give crime prevention tips and assist in organizing the block club. The Neighborhood Watch Program works by doing the following: Neighborhood Watch teaches citizens crime prevention techniques to reduce the risk of being victimized at home or in public. Citizens are trained on the importance of recognizing suspicious activities and how to report them. Participants are taught how to make their homes more secure and the importance of recording and identifying their property. Block watch Program allows neighbors to interact and get to know each other and their daily routines. Enforcement of block watch program allows the citizen to notice any out of ordinary activities that might need to reported and investigated by the police. As building blocks to a safer community the neighborhood watch program creates a cohesive body of concerned citizens who become the eyes and ears of law enforcement, thus becoming actively involved in the reduction of crime in their community. This program is always ongoing and continued enrollment is always accepted. An effective crime prevention (neighborhood watch) programs enable the active participation of citizens to cooperate with law enforcement to aid in the reduction of larceny, criminal property damages burglaries primarily the reduction of burglaries on the high rate of the fore-closed homes which will the reduce the other neighborhood crimes. By contacting the Buckeye Police department, I learned that the Buckeye Police department has taken the philosophy of Community Oriented Policing in effort to better serve the community. The police departments has established community partnerships thought the path of working with house developers and community house associations to develop and design neighborhoods in a such way as to deflect criminal activity. As a result of these associations citizens enjoy a lesser crime environment with a faster 911 response. Though community oriented policing the Buckeye police department can also strengthen and developed its community based policing to reflect the communitys needs and requests. (Lt.  Dave Hubalik,) The Buckeye police community out-reach program will also teach you the steps that citizens can take to aid in protecting ones home. The police department will also aid in organizing a neighborhood watch group, by making crime prevention part of every person in your community a daily routine, just by learning watching out for yours and your neighbors and safe wellbeing .The Buckeye Lieutenant Dave Hubalik reinforced that it is you job as a member of the community to report all suspicious activity to the police even if you have a doubts it might not be illegal activity. The lieutenant stated that is the sole job to handle the perpetuators the criminals The Buckeye police department believes that neighborhood watch programs are a proven and effective method to aid in the reduction of residential burglaries in specific developments. For example in the Sun Dance ,Tarteso or the Westpark Communities incidents of crimes reported can be tracked and responses logged by a specific geographic area(Buckeye 2010 Crime statistics). By, sharing local crime statistics with the community allows the police department to developed methods of targeting specific types of crime that for the most part can be reduced or eliminated by the activities of the community policing policies. A representative for the Buckeye Community outreach programs states that by combining neighborhood watch programs and though constant communication with our neighbors homes are not as easily accessible to burglars. By being actively involved in preventing crime in our neighborhood citizens are encouraged to hold block meetings that aid in the apprehension of criminals by police enforcement. These types of community oriented police programs, Community Partnership programs, suspicious crime activity hot lines, School Resource Officers, establish faith and non-faith drug prevention and education programs and forming Neighborhood Crime Watch associations are of no cost, they are free programs that mostly involved neighbors working together and by getting acquainted with police enforcement and community organization leaders. Community oriented policing is building block a sure way of making sure all neighbors are looking out for ones propertys yours and your neighbors and safe wellbeing. But most importantly is a great method of getting the opportunity to learn more about effective crime prevention and learning more about crime prevention. When community police work is not maintained street people take over parks and other public areas and make them unusable by families (Peak and Glender. 2004). Community Oriented Policing concepts and theories must be implemented within the police crime prevention departments and all local faith and non-faith community organizations. As responsible citizens we must accept and acknowledge that successful policing requires the active participation about solving our neighborhood crime problems.  Community policing, also acknowledges the dependence of police on citizens for information about the status of neighborhood problems and for help in solving crime (Peak and Glender. 2004).   Community oriented policing is a great idea but, in states, To be successful, community policing requires the total commitment of the five major groups: police; citizens and subgroups like business; media; political leaders; and social service agencies and other institutions of the community (Peak and Gle nder. 2004). We have the option to decide how we choose to live, but we must accept that shared property, the practice of taking decisions is the responsibility of both police enforcement and the community. Work Cited Peak, Kenneth J., and Ronald W. Glensor. Chapter 2: COPPS, Chapter 4: Crime Prevention. Community Policing and Problem Solving Fifth Edition. Ed. Vernon R. Anthony. Upper Saddle River, New Jersey: Pearson Education, Inc., 2008. 39-101.

Parataxis Of Homer :: essays research papers

Throughout the epic poem The Odyssey, Homer employs a technique called parataxis. This technique is used frequently to identify characters in the book or explaining an event. The poem not only covers the story of Odyssey. The poem not only covers the story of Odysseus, but also touches upon other characters as well. By using parataxis, Homer can briefly tell and describe characters and events. Often, characters are identified by their relationships to others, a great deed they have accomplished, to hardships they have come across.   Ã‚  Ã‚  Ã‚  Ã‚  In describing Odysseus in Book V, lines 97 to 115 of which lines 105 to 110 are paratactical, Hermes says â€Å"you have with you the man who is wretched beyond all the other men of all those who fought around the city of Priam for nine years, and in the tenth they sacked the city and set sail for home, but on the voyage home they offended Athene, who let loose an evil tempest and tall waves against them. Then all the rest of his excellent companions perished, but the wind and the current carried him here and here they drove him.† The original conversation between Hermes and Kalypso had little to do with Odysseus’s journey. Hermes in lines 97 to 115 tells Kalypso that Odysseus’s fate lie not on the island, but back home in Ithaka. The parataxis interrupts the line of conversation to inform the reason why Odysseus arrives here. It gives a glimpse the span of Odysseus’s journey and the fate of his companions before the story is told. In this instance, Hermes identifies Odysseus with the obstacles he has overcome.   Ã‚  Ã‚  Ã‚  Ã‚  At times, a parataxis of a certain character in one part of the poem help explain matters later on. In book XI, lines 281 to 297, Odysseus tells of Chloris, a beautiful maiden. Of those lines, lines 287 to 290 are paratactical, â€Å"Also she bore that marvel among mortals, majestic Pero, whom all the heroes round about courted, but Neleus would not give her to any, unless he could drive away the broad-faced horn-curved cattles of strong Iphikles out of Phylake.† It talks of Chloris’s daughter, Pero and the task that all suitors must accomplish before he can have her hand. Later on in book XV, another character is introduced. He is the son of the man who won Pero. Without mentioning Pero or the task of the suitors in the earlier book, much more explanation would be needed to identify other characters. This parataxis links various character and their stories.

Compare/Contrast of Two and a Half Men

The popular television show, Two and a Half Men, has been on the air for just under a solid ten years. Even after ten years, and a complete main character change, it is still one of the most watched and beloved shows on television today. Most would argue, including myself, that the original version starring Charlie Sheen was much better than the current version, starring Ashton Kutcher.Both are very funny and have attempted to keep to the same â€Å"womanizing† main character, though the original pulled it off with much more success. The show was originally about a â€Å"pleasure-seeking† jingle writer, Charlie Harper, his uptight brother, Alan, and Alan's growing son, Jake. Charlie's laid back life becomes complicated when his brother gets divorced and moves in, along with Jake, to Charlie's beach-front Malibu house.The Harper brothers Charlie and Alan are almost opposites but form a great team for comedy. They have little in common except their dislike for their dull, emotionless, and dominant mother, Evelyn. Alan, a compulsively neat chiropractor and control-freak, is thrown out by his manipulative wife Judith who nevertheless gets him to pay for everything and do most jobs in the house. Charlie is a freelance jingle composer and irresistible bachelor who lives in a luxurious beach-house and rarely gets up before noon.Charlie â€Å"temporarily† allows Alan and his son Jake, a food-obsessed, lazy school kid who constantly moves between his parents, to move in with them after Alan's separation/divorce. The sitcom revolves around their conflicting lifestyles, raising Jake (who has the competent, caring dad while having a ball with his fun-loving uncle who teaches him the fun way to live), and bantering with Evelyn and various other friends and family.Other fairly regular characters include Charlie's cleaning lady Berta, who is the sarcastic and sharp-tongued character who merely does nothing more than insult almost every other character unf ortunate enough to cross her path (while completely ignoring her actual job), and his rich, self-confessed stalker neighbor Rose who often sneaks in to spy on Charlie and induce havoc into his already screwy life. Charlie's love life is a recurring theme in his character. He is an alcoholic womanizer who has engaged in decades of frequent one-night stands, prostitutes, casual sex, and â€Å"relationships† of short duration, in stark contrast to his rother Alan's inability to bring in much female attention. Even though Charlie usually never calls any of his partners again after he had sex with them, there are a few relationships on the show that lasted longer than one night, notably his neighbor Rose, who continues to stalk him after they spent one night together, and Jake's ballet teacher Mia, whom Charlie was actually in love with, and almost married in Las Vegas. He usually dated much younger women. Alan is almost the complete opposite of Charlie. He had been divorced twice over the series, and is notably seen as socially awkward with any woman he comes into contact with.Alan is essentially a leech on Charlie’s life, as he was only supposed to stay with Charlie for a short amount of time, that was ten seasons ago. Recently, though, Alan has managed to keep one person tied down and hold a steady, healthy relationship with. This person is Lyndsey MacElroy, who is actually a mother of one of Jake’s stoner friends. At the end of season eight, Charlie leaves in pursuit of Rose, who he admits he loves, to Paris. At the beginning of season nine, it is revealed that Charlie died in Paris, because he â€Å"fell† in front of a train (it is widely believed that Rose murdered him because he cheated on her, a lot).Enter: Walden Schmidt. Now begins the more recent version of the series. Charlie Harper is dead, and Alan and Berta must now move out of the fabulous beach-house and have no idea where to go. Schmidt is introduced to the series as a billionaire internet entrepreneur who has recently been divorced and is now suicidal. After unsuccessfully attempting suicide, he turns up at Charlie Harper's beach house and decides to buy it from Charlie's brother, Alan, to whom Charlie has left the house in his will, after dying in France. Alan has to put the house up for sale as he is unable to afford the mortgage payments and property tax.While Alan is speaking with Charlie's ashes and trying to decide where to spread them, Walden suddenly appears on the house's back deck, scaring Alan and causing him to drop the ashes on the living room floor. When Alan lets Walden in so he can use the telephone, Walden reveals he has just tried to commit suicide by drowning in the ocean. He tells Alan that he is worth $1. 3 billion, but would give it all up to reconcile with his wife Bridget, from whom he had recently separated. Walden and Alan then proceed to bond at the local bar, where Walden tells Alan that e made his money when Microsoft purchased his website. At the end of the episode Walden tells Alan that he is going to buy the house. This is fantastic news for Alan, as he now no longer has to move, Berta can be rehired, and a surrogate family has now been formed. Walden is a hopeless romantic and has had many failed relationships, ranging from divorce and breakups to rejection of marriage proposals. Walden's ex-wife describes him as â€Å"having the emotional maturity of a 12-year-old†, and she, his housekeeper Berta and his girlfriend Zoey have all described him as needy.However, he drives a Fisker Karma as he cares about the environment, and does not believe in lending money, as it is never repaid and leads to resentment of the person to whom the money is lent; instead he prefers to just give it away. He does not like the taste of alcohol and so does not drink much. When Walden met Alan Harper, the two almost instantly formed a friendship. Walden is very generous, which Alan uses to his advantage, such as when Alan's ex-wife Judith drops off their son Jake, and Alan convinces Walden to allow Jake to stay. Despite events such as this, Alan does demonstrate genuine concern for Walden.When Walden discovers that his imaginary childhood gorilla friend, â€Å"Magilla†, was real, and was part of an experiment being conducted by his mother, he becomes very upset, as he thought of Magilla as a brother. Alan climbs a roof to console him, telling him that he knows what it's like to lose a brother. Walden knows that Alan is poor and has offered him money, but Alan refuses because he wants Walden to see him as a friend, rather than a freeloader. From this point on Alan and Jake have fully moved in and Walden considers them family, refusing to kick Alan out of the beach-house, though knowing that he is quite the leech.While there has been much change to the popular television show over the years, it has managed to sustain a fresh comedy to most viewers and appears as if it could continu e airing for the next ten years also. The show is now very different, since the introduction of Ashton Kutcher replacing Charlie Sheen as the main character. But it continues to maintain the viewers, ratings, and new ideas that make a good show great. Comparatively, the older seasons are better than the newer, but the newer are certainly getting the job done.

Manufactures various varieties of Indian - Free Essay Example

Sample details Pages: 19 Words: 5628 Downloads: 6 Date added: 2017/06/26 Category Statistics Essay Did you like this example? INTRODUCTION BAGGA DISTILLERIES Pvt Ltd is a 20 year old company located at Hyderabad, India that was set up in the year 1989 and manufactures various varieties of Indian liquor comprising different tastes. Looking at the market conditions the company was established and competition has been developed for the local industry to compete with various other brands in the wine spirits trade. Adopting the latest skills of production and marketing, this company established meeting the needs of the market and to stand the competition started other sub activities such as refinement and bottling on behalf of other major established brands of the Indian market thereby following the same quality and procedures with their consent in order to meet the growing demand and cater the huge local customer base. Don’t waste time! Our writers will create an original "Manufactures various varieties of Indian" essay for you Create order Maintaining high quality and attractive packaging has become a very popular trend in the Indian liquor industry within a short span of period. Further the company prospers to establish its firm worldwide build in more technology within the organisation and maintain the highest standards of quality, control and assurance adhering to self enunciated standard operating procedures. The following research project concerns the Critical Success Factors (CSF) in a project while it is off shored thus suggesting Bagga Distilleries (BD) the importance and need of its critical success factors. There has been a tremendous increasing interest pertaining to critical success factors in the field of project management. Project management offers a systematic and well defined structured approach to managing projects. The prime purpose of this study is to provide an in depth understanding of various critical success factors that play a pivotal role in the success of project as Bagga Distilleries (BD) have a mindset of off-shoring their business. Late since 1960s researchers in the field of project management have been trying to discover as to which factors lead to a dynamic project success. Tackling the human and organisational aspects of a project is through the use of critical success factors. Pinto Slevin (1988). Critical Success Factors (CSF) are those factors which if ar e not done right can result in failure of the project. In terms of BD trying to establish successful off shoring in an organized manner, it would never want to fail from a business prospective point of view. Avot (1969) identified the reasons for project failure and concluded that wrong choice of project manager, the unplanned project termination and unsupportive top management were the main reasons for failure. Since then there have been many authors who have listed the factors at times even relating them to specific problems and their associated types of activity thereby referring them to critical success factors. A good implementation process will help develop a definite set of critical success factors which if addressed, will significantly improve the chances of successful implementation. These factors are all about methods, skills and practices that are essential in order to plan, manage, lead and track the project from start till end and to assimilate the change along the way. Bagga Distilleries unaware of the obstacles it may have; finds it difficult while off shoring its business. Although many ways have been proposed to make a project successful but it is the implementation method that plays a major role in real time scenario. A detailed insight at the above factors will allow the researcher to achieve an in-depth understanding of critical success factors relating to risk management, quality, communication, project mission and budgeting which in turn would enlighten the factors for BD to off-shore its business. After this step the researcher will with all the gained information recommend and be able to assist the managers in allocation of proper management services. RESEARCH AIM OBJECTIVES Research Aim How does identification of critical success factors help to gain sustainability in the field of project management in relation to business off shoring? Research Objectives To critically review current literature of critical success factors in the field of project management, identify the key areas concepts and develop an analytical framework in order to support the research. To identify potential barriers and bring out the elements that contributes to the success of projects. To evaluate and explore the learning opportunities and isolate them in order to leverage the successful implementation of projects. To furnish a list of lessons learnt from the entire process and identify the importance of critical success factors in project management. To achieve the above aims, this will be a pure qualitative study involving semi structured individual interviews with various Managers and Supervisors in BD. LITERATURE REVIEW A number of authors have actually found the way for critical success factors. One among them was Pinto Slevin (1988) who identified some critical success factors in the literature based on theoretical and empirical studies that included Top management support, project schedule, monitoring project information and feedback, budgeting and risk management. Cost, Time Quality Remember Time is Money! (Benjamin Franklin, In advice to a Young Tradesman 1748, cited in Lock, D, 2000). Cost, time and quality trade-offs in projects have been the subject of research in a project. These have often been referred to as the golden triangle and are therefore used as a means for any particular project to be successful. Various authors have implemented different models for managing the time and cost of a project. One such model known as the investment model was developed by Majd Pindyck (1987) in which the investment flow is continuous and each single unit of money spent represents next stage of investment which in turn is because of proper cost planning. Another major aspect that needs to be focussed in a project is Quality. According to Turner, R.J (1993: 160) quality is often used to mean expensive, sophisticated or conforming to extremely high specification. whereas Field, M Keller, L (1998: 311) have described quality as the totality of features and characteristics of a product or servi ce that bear on its ability to satisfy stated or implied needs . One good example of a brand that would maintain quality would be Rolex. According to Barry Boehm (1981) cited in Bruke, R (2003) the cost of a project increases if quality is not maintained at the beginning of the project. But then Lock, D (2000) added, Crosbys (1979) theory of quality according to which quality can be achieved without extra cost and emphasized that quality is less necessary in the cost, time and quality triangle. According to Juran (1992), the steps to a quality project arrive from two distinct but interlinked phases i.e. quality planning and quality control. Quality is when it implies to quality planning, quality control and quality assurance. Hence the golden triangle cost, time and quality together ensure a continuum process along with joint effort. Human Resources Motivation Pinto, J, K. (1988) framed a project life cycle involving the four stages of a project as Planning, Conceptualisation, Execution and Completion. This proposed life cycle of a project explains how a project achieves its goals together with its implications and success criteria. Belout, A and Gauvreau, C (2003) criticized Pinto and Slevin (1988) that the key role in a project is played by Human Resource Management (HRM). HRM is required in every organization in order to meet its needs. In each and every project it is the people who manage and deliver. It is also quite important to have team work coordination which would influence and motivate one another including all the departments involved in the organization. Relationship between leader behaviour and individual has three different theories, Transformational leadership, participative leadership and leader member exchange theory (LMX theory). Kahai et al. (2003) cited in (Jong, de, J.P.J Hartog, D.N.D, 2007). Transformational leade rship was opposed by Jaussi Dionne (2003) cited in (Jong, de, J.P.J Hartog, D.N.D, 2007) as they found a little effect on creativity. Belbin cited in Bruke, R (2003) acknowledged it was the low mental ability which stood as a factor for unsuccessful teams however Bruke, R (2003) contradicted this by adding the theory of negative selection which refers to the recruitment process. Project Manager and Top level support The most cited CSF in the project management literature is top management support (Fortune and White, 2006). The top management as a result of this must ensure proper support, guidance and directions to its project managers. This positive support will help managers to ensure team lead and help them take decisions. Top management should take action on request, assist in conflict resolution, and provide continuous feedback. (Kerzner, 2006). Also the importance of top management support has inclined its significance by the introduction of different models like organisational project management maturity model OPM3. (Paulk et al., 1995; Project Management Institute PMI Standards Committee, 2003). The first and foremost thing that the top level managers look for in a project is the deadline, reasons being bonus of the organisations, competitive actions and other methods of the dubious benefit. The above involves anxiety, fear and distrust among the members of the team. According to Dr. Sa muel Johnson, in a letter to James Boswell dated 19th September 1777 cited in Field, M and Keller, L. (1998) when a man knows he is to be hanged in a fort night it concentrates his mind wonderfully. Block (1987) cited in Graham, J. R Englund, L. R (2004), highlighted relationship in an organisation on the basis of peoples agreement and mutual trust. Project Information A well designed and structured Information System (IS) will clearly define all the requirements that a typical project needs and also explain an individuals role in the organization. According to Sims, D (1993) Projects frequently fail. Generally managers most of the time concentrate on the project rather than managing it. One typical reason for this can be attributed to lack of information being translated to the manager. This usually shows how much important information is to a project. According to Daniel (1960), the success of a project largely depends upon information which plays a significant role until its achievement till the end. Information is categorised into three broad areas i.e. Environmental, Internal and Competitive. Internal information: One of the critical factors playing a key role within an organisation can be its internal flow of information as said by Daniel (1960) a projects success is confined to its information. Competitive information: Also from an organizational point of view it is necessary for the organization to know its markets and competitors which would in turn help to understand their methods and plans being used. The above information helps the organization to plan appropriately. Environmental information: Although there might be very few organisations that might consider this factor but neglecting this would definitely lead to inviting problems both in terms of managing a project as well as the organisation. Such factors would definitely help an organisation to analyze its strengths and optimize its weakness. Creating Milestones According to Clarke, A (1999) practical use of factors helps to improve the effectiveness of a project. According to Henry Ford cited in Culp, G and Smith, A (1992) nothing is hard if you divide it into small jobs. Splitting the projects further into smaller achievable projects which would make it easy is a managers duty and helps to a great extent. But for this the manager has to maintain the reports and mention the activity completion on a milestone plan. Francis Tarkenton cited in Culp, G and Smith, A (1992) adds to it, the 80 yard drive is better than 80 yard pass. In short this is how one can experience small victories which will also increase the confidence level of the team. Risk Management A projects risk and uncertainty can be defined as a welcoming threat in a project. According to William James cited in Chapman, C and Ward, S (2003), the art of being wise is the art of knowing what to overlook. At the inception of each project it is necessary for the organization to have a look onto the major performance objectives Demeulemeester and Herroelen (2002) cited in Scatteman, D, Herroelen, W, Van de, S and Boone, A (2008). The first approach that any organisation would imply is to reduce the risk. In order to reduce and avoid this it is important for one to stay in touch with his team mates and supporters Keil et al. (1998) cited in Cervone, F.H (2006) mentioned that the project managers who constantly maintain good relationships with them in the organisation are the ones who tend to finish their projects on time which in a way also helps them to reduce the risk. Budgeting According to Harrison, L.F (1981) the basis for any project control system is project plan and budget. According to Maugham, S. M cited in Culp, G and Smith, A (1992), money is like a sixth sense without which you cannot make a complete use of other five. Also likewise budget stands as a basis for project objective and schedule. Each firm has got budget costs which are differentiated by Maylor, H. (2003) as materials, labour, travel and consumables. Hence each and every organization has got to maintain its budget in a record since it can keep a track of its cost estimates. All of the above factors would confirm that in achieving an objective and goal, well anchored and organized, the Critical Success Factors have an upper hand in moulding a successful project. Thus the researcher proposes that the Critical Success Factor (CSF) approach is a beneficial approach for the organization to achieve success. There have been various critical success factors at different levels of the organisation. CSF has been clearly identified and explained in detail so that every slice of the organization must demonstrate in order to assure success and achieve significant results. Thus the researcher would recommend BD to maintain the transparency of information to flow, maintain its budget accordingly, defending its potential barriers or obstacles etc while off shoring. METHODOLOGY Philosophical Approach to methodology The learning style assessment or questionnaire (adapted from Kolb and McCarthy, 1984) assessed the researchs style as an Accommodator and a Positivist (Refer Appendix 1). As per Saunders et al, 2003 the perception with which a researcher carries out his/her research is known as research philosophy and are classified into three Positivism, Interpretivism and Realism. According to Kolb theory cited in Mangina, E and Mowlds, F (2007), an Accommodator is a person who relies on pragmatism and action, plans things puts them into practice and enjoys the new experience. The researcher in his research is going to plan things accordingly and examine all data. The researcher also enjoys adopting risks and is quite capable to manage them thereby adapting qualitative approach being a positivist. According to Falconer, D. J and Mackay, D R. (1999), a huge amount of research is conformed to a positivist epistemology. The concerned approach makes it easy apart from consuming less time and also helps an accommodator in carrying out plans and experiments. Being an Accommodator and also a Positivist the researcher will be able to plan and experiment new theories. The research approaches are mainly classified into three type namely qualitative, quantitative and mixed-method approach depending on the type of data they collect (Gill, J. Johnson, P., 2002). According to Hyde F. K (2000), the role of quantitative research is to ignore the particular and describe the general. Since the cultural, political and social construction in the quantitative approach is ignored, it is being criticised. According to Bryman, A. and Bell, E. (2003), the research strategy is constructive, inductive and interpretive but the researchers using qualitative approach always do not adopt these methods. There are two approaches to acquisition of new knowledge i.e. inductive and deductive. (Yin, R 1984) defines the qualitative method of research as an empirical inquiry that investigates a contemporary phenomenon in its real-life context when the boundaries between context and phenomenon are not clearly evident and which includes multiple sources of evidence. But Wells ( 1993) cited in Hyde F. K (2000) concluded that any research is not a qualitative stage followed but quantitative stage but it is an inductive followed by a deductive approach. The traditional view is that quantitative enquiry examines data which are numbers; while the qualitative enquiry examines data which are narrative (Easterby-Smith et al, 2002). Qualitative research approach provides the researcher an opportunity to study and understand the issues in depth apart from enabling him to collect data on a large scale basis which in turn makes it applicable for this research to be conducted using the qualitative approach. In contemporary world there exist few authors who dismiss the qualitative research just as an explanatory tool but yet follow this method with success in planning and moulded conclusions when it concerns issues related to real life scenarios. A Qualitative method is a study of how exactly people go about the concepts. This also involves the application of one to one interviewing which acts as a main tool. At times quantitative approaches are confined to it but the necessity of structured schedules is open only for qualitative approach. During interviews the researcher will also bear in mind to maintaining the standards of questions. According to Cassell, C, Symon, G, Buehring, A and Johnson, P (2006), the interview questions focused particularly on how interviewees recognized quality in qualitative research Semi- structured interviews in particular allow the flexibility of the chronology of questions. Another aspect of discussion could be about the interviews that are conducted in qualitative research. According to Kvale (1996) the answers pertaining to a single interview are just not enough and therefore conducting similar interviews on different interviewees would provide an advantage to the interviewers which in turn w ould give out similar outcomes on at a great extent. Therefore looking at the above explanation the researcher decides to support multiple interviews which in turn would also help him in collection of appropriate data. Ethnography is something that has more attention than the participant observation. This bestows thick description as told by Punch (1994) an ethnographer is a research instrument. (Sarsby 1984:96, as quoted in Bryman, A and Bell, E (2003) Each field situation is different and initial luck in meeting good informants, being in the right place at the right time and striking the right note in relationships may be just as important as skill in technique. Indeed many successful episodes in the field do come about through good luck as much as through sophisticated planning and unsuccessful episodes are due as much as bad luck as to bad judgement. Validity and reliability play a credibility of qualitative method. Validity helps in understanding the intensity of the match between the researchers observations his theoretical ideas and reliability is what the members of research team agree to i.e., what they see and hear. The researcher therefore aims to maximize the understanding and knowledg e gained from the above data. Methodology conclusion The researcher thus intends to use a qualitative approach using the deductive and positivist approach and utilize the acquired data in a way to support the research which in turn will improve his ability of understanding. METHODS Individual Interviews Interviews in particular are one of the most widely employed methods in qualitative research. Information through processed data does not give a detailed explanation than interviewing people. Unlike Ethnography, method of interviewing has a complete access to all the areas of interviewing. Since specific topics related to the research are being discussed, Semi structured interviews will be conducted. Arskey, H. and Knight, P. (1999) the researcher will carry out individual interviews with the managers and supervisors (BD) to identify the various management needs. Interview Preparation The researcher will conduct standard interviews and proper scheduling shall be maintained. The researcher will study on the changes in critical success factors to identify questions suitable for the interview for which the information from literature review will provide a suitable platform to ensure proper designing. Interview Settings In order to ensure reliability it is quite important to keep in mind the interview settings (De Vaus, 2001). The researcher will count on each ones opinion to decide the location where the interviews might take place. If possible a location with calm, quite and comfortable ambience would be decided which also would ease the process of recording the interviews. Prior permission from the interviewees would be taken before the recording takes place. Interview Transcription and Analysis After completion of the interview process all the transcriptions will be uploaded and analysed using QSRNvivo (refer protocol 9.1). After loading the transcriptions into the software the nodes within them will be developed in order to make it for the researcher to review and triangulate the emergent themes. Qualitative Data Analysis A daunting and elusive challenge in qualitative research is to provide proper conclusions with supportive evidences. According to Swanson, R and Holton, E (2005) the prime purpose of data analysis is to search for important meanings, themes, and patterns in what the researcher has heard and seen. The process of qualitative data analysis involves collecting data in large amounts. Coding Coding involves the task of organizing information into meaningful categories. According to Swanson, R and Holton, E (2005) coding involves data simplification where the data is broken up and categorised into simpler and more general categories. This useful tool will divide the data into consistent categories thereby making it confined and easy for the researcher to formulate new questions by allocating data appropriately. Documents as sources of data In order to follow the frequency of changes in management such as when and how frequently were the changes made; the documents relating to them would be collected. The researcher will put forth his request for these documents and there is a possibility of the documents coming in hardcopy to which the researcher will then scan them. To gather the essential documents and data required for the research one needs proper access to the organization. Once the researcher receives the documents his main aim would then be to analyse and look at the changes in the organisation. Sampling Semi structured interviews will be conducted which in turn will allow the researcher to conduct an interview using pre planned questions and thus will have an option to change, choose and edit the sequence of questions during the conversation in the interview (Saunders et.al., 2003). According to Bryam, 2008 interviews should be conducted on people who make sense and are knowledgeable and who would also give an added value to the research. It is therefore due to this reason that the researcher has selected various managers, supervisors and employees involved at different levels in the organization that are to be interviewed. PROFILE, PERSONAL SUITABILITY Researchers personal knowledge and skills The researcher is a first class Computer Science Engineering (B.TECH) graduate from University Industry Hub- Jawaharlal Nehru Technological University. During June 2008 until December 2008 the researcher worked with SIERRA ATLANTIC INC as a software developer which helped him realise the importance of the critical success factors in the field of project management. In addition the researcher has carried out some small projects in software project management involving Anti-money laundering system using SQL and JAVA platforms at WIPRO Technologies during his final year of graduation that involved data collection and analysis skills. The above skills of data collection and analysis have provided the researcher with some knowledge and skills that might be useful in the relevant field of qualitative research. Suitability of the writers position in the organisation to carry out the research As the researcher has worked with Sierra Atlantic in the past and is aware of the requirements in a business to off shore, he is extending a helping hand in finding out the possible factors that BD need to follow. The links and contacts developed will enable the researcher to get the required data and interview the key people (management) on the research objective, as permission has been granted from the organisations end. (Refer Appendix 6) The researcher has contacts in this organisation (BD) at the management level to support this research. The area and objective of the research has been highlighted after consulting the management of BD. The organisation understands that the research can help identify the critical success factors of the project, thus the management has vested interest in this research making it easier to explore the subject by being a participant and by providing data relevant to the subject. With the help of his relationships in BD it would be easier for him to g ain access to the organisation and support his research. Research originality Businesses nowadays look onto their comforts to explore its business forgetting the need of knowing the critical success factors. One such business is BD who wants to explore and establish its business worldwide. Just getting equipped with modern technology and resources will not help the business prosper. Maintaining a proper scale of risk, budgets and proper management skills is what this research will make it understand the essence and its importance of critical success factors that it needs to follow. Not only this organisation but other organisations, who fail, lack proper attention in this field. PROJECT MANAGEMENT: PLAN, TIME and COST Project Plan A project plan prepared using Microsoft Office Project 2007 is presented in (Appendix 3). The project started on January 2010 and will finish by the end of April 2010. Certain aspects that are not in direct control of the researcher such as interviews might take longer time and this is the time when the researcher will head back home in the month of February. The required data for data analysis will be collected by the researcher when in home country (India). Part of the written up work will be completed in India along with interviews. The researcher will then produce written up work after returning from India. Resource Required Resources are prime essentials for research methods. Time is something which needs to be maintained by keeping track and could be assessed by the nature of the project. Also another major time consuming procedure is the transcription of interviews recorded. Recording equipment such as a camcorder shall be used to conduct interviews, which already has been approved by the firm as a part of the firms agreement to allow the researcher to conduct interviews. Travel to home country (India) would be required to reach the organisation to conduct personal interviews and meetings and in turn also access individual and confidential data that might be of relevance. As told by many authors that qualitative method is an expensive process therefore the meetings with the managers and supervisors of the organisation are scheduled to take place in the organisations meeting room itself. Necessary documents would be accessed from the organisation as discussed earlier in the methods section. (Refer Appe ndix 4 for consent letter). Access to other resources such as journals to get a detailed knowledge of the literature is required for which the academic library fulfils the above purpose and can be made good use of. The above resources will thus provide a strong basement and good foundation to the research and conclusions made in this project. OTHERS Ethical Issues The researcher guarantees that this research will be carried out in a safe manner and will cause no harm in any sort of physical or personal manner. Interviews will be conducted with the consent of interviewees and will be informed about the recording. All data and information of the body shall be kept confidential and will not be disclosed to anyone without the firms permission (Refer Appendix 5). The researcher will always make sure that the organisation is well informed about the reason for research, and under whose guidance is this being taken. The researcher will also make sure that no questions would be asked during interviews that would break the legal rules and the privacy of the organisation. Limitations Since the researcher is aiming to interview all the managers of the organisation, this would sometimes become challenging as the managers would be scheduled with their priorities and would not be able to allocate sufficient time for the interview process due to which there might be some delays experienced and would therefore become time consuming. PROTOCOLS QSR Nvivo procedure The interview transcript shall be saved in rich text format and the font and style set will be standard Vernada 10. All tables and illustrations will be removed from the documents. Documents will first be uploaded in the QSRNvivo folder and then into QSRNvivo project. After which the nodes will be created in the document and coded using a coder. Later models will be created which in turn will help the researcher to analyze the result. 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