International Marketing Strategy Essays

Universal Marketing Strategy Essays Universal Marketing Strategy Essay Universal Marketing Strategy Essay BA (Hons) Marketing †third year Mathieu Chomarat: 06110827Portobello College Year 2006-2007 International Marketing Strategy Assignment 2: Ikea Case Study Lecturer: Carmel GernonRoom: F6 Table of Contents A Brief Introduction to the essay:1 Macro-condition of Ikea in Brazil:1 Politic and legitimate environment:1 Economical environment:2 Social environment:3 Technological environment:4 Environmental factors:4 Market technique entries:4 Wholly possessed stores:4 Joint venture:5 Strategy suggested: franchising6 Success factors in Brazil7 Ability to draw in new customers7 Be ready to sell great quality items at a low price7 Adapt the involvement with the retailing to another market8 Understand the reasons that make Ingvar Kamprad hesitant to enter another market:8 Bibligraphy9 Appendix 1: Brazil maps10 Appendix 2: Diary11 Number of words: 3,324 A Brief Introduction to the paper: With 237 stores the world over and a turnover of â‚ ¬ 17. 6 billion, the Swedish organization Ikea is the world head in home furnishings[ Ikea’s Fact and Figures 2006, from Ikea’s site at http://franchisor. ikea. om/] on account of a DIY idea that empowers them to sell very much structured great quality items at low costs. The Ikea Group intends to facilitate their universal venture into the South American Market. Brazil is the biggest nation in South America and fifth biggest nation on the planet after Russian, Canada, China and USA. It evidently speaks to the most alluring nation to target. The accompanying examination expec ts to feature dangers and openings with respect to the Brazilian market, just as giving arrangements and suggestions to a fruitful implantation around there. Large scale condition of Ikea in Brazil: Politic and legitimate condition: Even if the political soundness in South America isn’t as secure as nations from the European Union for instance, the circumstance remains very consistent as the previous president Luiz Inacio Lula da Silva won a second term in an avalanche triumph toward the finish of October 2006. Silva who used to show solid radical talk before acquiescing to control in 2002, is more observed by eyewitnesses as an anti-extremist with a moderate financial approach in his first term[ â€Å"Brazil’s president wins avalanche victory†, Associated Press, 29th of October 2006]. As he is viewed as more moderate than other South American liberal pioneers like Venezuela’s Hugo Chavez and Bolivia’s Evo Morales, his re-appointment is very greeting for huge organizations ready to enter the Brazilian market, for example, Ikea. Consequently, the nation doesn’t appear to introduce a major political hazard, as the president vowed to help development to arrive at the positions of created countries. Truth be told, the credit insurance agency Durcroire had some expertise in global exchanges surveys a danger of two dependent on a seven levels scale, giving the nation a relative poor political risk[ ducroiredelcredere. e, data from the 02/11/2006]. The legislature is likewise very dynamic for helping its populace to have better ways of life. Various projects, for example, the â€Å"Programa Carta de Credito Individual e Associativa†, â€Å"Habitar Brasil-BID (HBB)†, or the â€Å"Programa de Subsidio a Habitacao de Interesse Social (PSH) † help individuals to obtain appropriate homes, by giving awards and credits to individuals who are the most in the need. It in this way encourages them to leave their ghettos. Such projects can be viewed as a chance, since, while moving into new houses, individuals are bound to be happy to procure furniture too. Other social projects are beneficial for the populace and for Ikea also. For instance, the â€Å"Credito Solidario†, helping needy individuals to send their kids to class prompts an expansion in the quantity of instructed individuals who can be viewed as the objective of Ikea. For example, they can peruse the promotions, comprehend Ikea’s purchasing procedure, and manufacture their own furniture with composed clarifications for instructions[ bresil. organization/list. php? option=com_contenttask=viewid=663Itemid=51cataff=116cataffb=116]. Moreover, the administration is happy to make the nation increasingly liberal. In this plan, Brazil is a piece of the Common Market of the South, Mercosur which has established Common External Tariffs (CET) for Argentina, Brazil, Paraguay and Uruguay, concerning a developing number of items. In the geographic territory of Mercosur, the duties are additionally dispensed with, and components of creation (work or capital for instance) can move uninhibitedly. These CET apply for hardware merchandise at rates included somewhere in the range of 0% and 14%[ septimanie-send out. com/fr/fiches-pays/bresil/acces-au-marche] (numbers given for the taxes applied on the CIF[ Cost Insurance Freight] cost of merchandise). This is a major open door for Ikea, on the grounds that marked down levies would lessen costs on their imports to Brazil in the event that they set up at least one outlets there. There doesn’t appear to have an uncommon law constraining the size for large stores, which very goes in the correct route for Ikea. Affordable condition: With developing markets catching investors’ eye, many are turning their concentration towards South American markets. Solid fares, high product costs and expanded speculations have been contributing elements to development inside a significant number of the Latin American markets[ Ann-Marie Fleming, nineteenth of Jan 2007, seekingalpha. om, securities exchange assessments and examination website]. The absolute Gross Domestic Product (GDP) of Brazil for the second from last quarter of 2006 was about Real 542 billion ($ 253. 5 billion), which speaks to an expansion of 6. 55% contrasted with the past quarter[ SDDS, from the International Monetary Fund, January 2007]. Whenever taken on a for every capita premise, Brazil is positioned in 68th situation out of 181 nations with income of $ 8,561 per year, giving the populace a normal buying power[ International Monetary Fund, World Economic Outlook Database for the year 2005, September 2006]. In this manner, the economy appears to be more than proper to the passageway of Ikea, particularly since the worldwide imports in the nation have encountered a development of 16. 27% during the second from last quarter of 2006, arriving at Real 72 billion ($ 33. 7 billion), which could be gainful for the importation of furniture. Brazil has without a doubt very much recuperated from the 1999’s crisis[ SDDS, from the International Monetary Fund, January 2007]. However, the development of the economy of Brazil, contrasted from one year with another shows numbers very littler, as it developed roughly from 2. 3% in 2005 and 4. 9% in 2004[ state. gov/r/dad/ei/bgn/35640. htm#econ]. With respect to explicitly the furniture showcase, numbers show that in the earlier years, Brazilian imports diminished from $ 111 million of every 2000 to $ 96 of every 2001 (- 3%), which doesn’t appear to be very appealing for Ikea, thinking about its worldwide methodology of having one just provider for every item. The imports of furniture are commanded by the United States with 39%, trailed by Germany with 36% and Italy with 10%[ ABIMOVEL, Brazilian Association of Furniture Manufacturer, numbers from the case study]. The market of furniture in Brazil can be separated in three primary portions: private (60%), office (25%) and institutional associations (15%). Examination show that this keep going section is on the development and imports should increment extensively for the following 3 or 4 years, primarily imports from the United States. That could be fascinating if Ikea would support the institutional section, and on the off chance that they would have providers situated in the United States. The market is likewise controlled by high financing costs (18. 3% every year in 2001) which keep individuals from requesting bank advances, and therefore keep up their buying influence at lower levels than if they could get cash simpler. It at that point badly affects house buying and in arrangement, brings down the purchasing of house decorations as well. A conservative hazard in regards to the imports of furniture is carried with Brazilian high government obligation staying at 51% of the GDP, in spit of a relative decrease in 2004. This obligation could prompt the solidifying of import charges and other item burdens or even cash devaluation which could be horrible for Ikea and its low costs procedure dependent on high volume deals. A potential answer for focus on a market which spoke to around $ 3. 6 billion of every 2000 could be to utilize one of the 13,500 Brazilian furniture makers. The issue there is that the vast majority of these organizations are little, family possessed organizations not really adjusted for large scale manufacturing at a global scale. The points of interest to have plan of action in neighborhood creation are that: The normal pay for November 2006 is of Real 1 139. 8: $ 533. 2; The creation of particleboard which is utilized for 80% by the furniture business has expanded from 13% per year from 1990 to 1998, arriving at 1. 3 million m3. Social condition: Brazil establishes from the start sight a mind boggling opportunity. On one hand, it speaks to a developing populace of 186 million individuals. Then again, it is additionally a market which can be contrasted with European ones: the populace is for the most part Roman Catholic (74%), the greater part of the populace communicates in Portuguese, 86% of the Brazilian grown-ups are proficient and the workforce is of 90. 4 million individuals with just 8. 4% unemployed[ Information from the USA government, state. gov/r/dad/ei/bgn/35640. htm#econ, 2005]. Be that as it may, as the greater part of the creating nations, polarization is a noteworthy issue in the Brazilian culture. There are gigantic pay holes between the rich individuals and the needy individuals. The 10% most extravagant individuals win half of the absolutely pay and the 10% least fortunate individuals just get under 1%. Socia

Target Merging in Multiple Object Tracking - MyAssignmenthelp.com

Question: Examine about the Target Merging in Multiple Object Tracking. Answer: Presentation: This report is about the Goodbye Motors discloses new Zest car this is the new marked vehicle propelled by the TATA MOTORS. In this report, there is the short conversation about the objective market and the choices for the Zest. Additionally, a conversation about the elective methods of characterizing the Populace are in this report, and the testing Frame on the Zest likewise examine in this record (Tata Motors discloses Zest car, 2015). Toward the finish of this report, there is a conversation of testing approach. The objective market of Tata Motors reveals new Zest vehicle is the traveler vehicle showcase. This vehicle is a brilliant blend of shrewd styling, upgraded comfort and smooth that expands the profitability of drivers (Tata.com, 2015). In this manner, the organization Tata Motors says that the vehicle Zest car is built worldwide market. The another objective market of Zest vehicle is the market of little vehicles subsequent to propelling this many model organization losing their market shears, for example, Hyundai Motors, Maruti Suzuki and numerous different organizations. So this is the objective market for the vehicle Goodbye Motors Zest Sedan (Mkel and Huhtanen, 2010). The new vehicle of Tata Motors the Zest is a lot of famous in the worldwide market of India and between the all the individuals who like solace (Team, 2014). The new highlights of the vehicle are the explanation behind the populace, for example, new LED board, more solace, and the F-Tronic innovation. Another purpose behind the number of inhabitants in the vehicle among an enormous number of individuals in India is that it is the new vehicle of Tata Motors in four years flaunt the vehicle (Lai and Liu, 2014). Testing Frame of Tata Motors Zest vehicle: There are parcel numerous individuals in New Delhi, India, who purchase the Tata Motors Zest vehicle. A portion of those individuals resemble Mr. Kumar, Mr. Roy and Mr, Das, who are a lot of happy with the Zest Sedan. Mr. Roy said that the vehicle is brimming with new highlights which is give especially comfort at the hour of driving this vehicle, for example, scrape plate with light for front , Power Rear shade with remote and the jug holder on floor reassure and so forth (Lan, et al, 2014). As per Mr. Mayank Pareek, Tata Motors, Passenger Vehicle Business Unit, President, They are pleased to report that Zest from Tata Motors, which is the Company's first pristine item under its HORIZONEXT system, has finished one year in the business. On this event, we might want to stretch out our appreciation to our clients for confiding in the brand. Structured and created with best in class highlights, Zest has changed the substance of Tata Motors and has effectively exemplified the Company's attention on top tier item and administration encounters. With the unique version, we praise its first commemoration with our clients and would like to see the brand develop as a champ in its group in the years to come (Horino et al., 2013). There is some suggestion for the organization Tata Motors that the organization currently need to attempt to be well known in everywhere throughout the world not just in India by improving their model structure and including some new advancements in the vehicles. End The new vehicle model of Tata Motors Get-up-and-go car are a lot of well known among the individuals of India. In any case, the organization need to follow the above suggestion to procure more benefit from this vehicle model of Tata Motors. References Horino, H., Mori, N., Matsugi, A., Kamata, N. furthermore, Hiraoka, K. (2013). The impact of eye development on the control of arm development to an objective. Somatosensory Motor Research, 30(3), pp.153-159. Howe, P., Incledon, N. furthermore, Little, D. (2012). Returning to TARGET MERGING IN MULTIPLE OBJECT TRACKING (MOT). Diary of Vision, 12(9), pp.456-456. Lai, H. furthermore, Liu, X. (2014). The Design on Automobile Elevator Sedan Frame. AMM, 602-605, pp.151-154. Lan, S., Sheng, T. furthermore, Zhang, K. (2014). Promoting Factors of Green Economic Effect on Consumers Purchase Intention for the Market of Family-car in Taiwan. RWE, 5(2). Mkel, P. furthermore, Huhtanen, P. (2010). The impact of study examining outline on inclusion: the degree of and changes in liquor related mortality in Finland as an experiment. Dependence, 105(11), pp.1935-1941. Goodbye Motors discloses Zest car, e. (2015). Goodbye Motors uncovers Zest car, Bolt hatchback, Photo Gallery. [online] NDTV.com. Accessible at: https://www.ndtv.com/photographs/news/goodbye engines discloses get-up-and-go vehicle jolt hatchback-17060 [Accessed 27 Sep. 2015]. Tata.com, (2015). Goodbye Motors discloses the all-new Zest and Bolt through @tatacompanies. [online] Available at: https://www.tata.com/organization/releasesinside/Tata-Motors-uncovers the-all-new-Zest-and-Bolt [Accessed 27 Sep. 2015]. Group, C. (2014). Goodbye Motors discloses new Zest car - CarWale News - CarWale. [online] Carwale.com. Accessible at: https://www.carwale.com/news/12242-goodbye engines uncovers new-get-up-and-go sedan.html [Accessed 27 Sep. 2015].

Working With Legislative Framework Example

Working With Legislative Framework Example Working With Legislative Framework â€" Assignment Example > OutlineTHESIS: Working with the specified legislative framework in any institution is a number one when dealing with legal or disciplinary issues. IntroductionA general overview defining a legal frameworkScenario- A scenario that will be used as an for the assessment III. Assessment - The legal issues arising from the scenario and their critical assessment IV. Action and Reaction from the educational leader involved. Legislative Framework: Educational negligence, child abuse, educational malpractice and supervisionTo start with, we can define a legislative framework as a platform basis in which laws defining a particular body, organization, individuals or company work by. It usually acts as guidance whenever matters concerning certain conflicts that concern the law usually come up. In our case, we are going to concentrate on legislatures specifically based on educational negligence, child abuse, educational supervision and educational malpractice. This, as we see, aligns us to the line of academic circles, so as to maintain the relevance in this assessment where we shall describe a particular scenario in an academic sphere, assess some of its legal issues with respect to several legislative frameworks alongside their bibliography and lastly, action that should be taken by the educational leader or rather the response taken by the educational leader. Working with the specified legislative framework in any institution is a number one when dealing with legal or disciplinary issues. Case Study: A Scenario in High schoolA scenario is hereby presented where concepts of educational negligence, child abuse, educational malpractice and supervision will be contained. A group of students in high school is found breaking a school rule by smoking in the confines of the school compound. the punishment of such grave mistakes are well defined in the punishment framework of the school are well laid down, but in this case, the teacher who finds them, lets call him Mr. Shah, takes it his own responsibility to punish these students in a way he deem fits. He takes the group of students and gives them hard manual labour in his residence that is also in the confines of the school as part of a project of the school to host its teachers in the school compound. ; the manual work include gardening, slashing, fence pruning and other household chores such as washing of clothes and utensils. With the cowardice of this group of students to oppose this move due to the fear of a harsher punishment from the administration, they proceed and do this punishment. The teacher’s irresponsibility makes him abandon the students carrying out the punishment alone and due to lack of supervision; they go on smoking in the confines of Mr. Shah’s compound. Mr. Shah, has been recently separated from his wife and in the course of these students doing the punishment, the estranged wife comes back in Mr. Shah’s house while Mr. Shah is present and a bitter argument leading to a fight that the students witness ensues. The bitter wife ends up hurling insults at the students before leaving. In anger too, the teacher, Mr. Shah, adds more punishment to the students by giving them more chores and other harder gardening work. All this happens without the knowledge of the higher administrative powers of the school.

Your Brain and Behavior Critical Thinking

The cerebral cortex is the seat of mostly voluntary and conscious actions performed by the body. Reading is a complex activity that involves various parts of the brain to function both in consonance and in sequence to bring about the understanding that we require when we read. The occipital lobe of the brain is heavily involved in the process of reading. The occipital lobe of the brain is located at the posterior aspect of the brain. Fibers from the optic nerve that sub serves the eyes terminate in the occipital cortex. The temporoparietal and occipitotemporal cortical regions are also involved in the process of reading. Visual information is mapped into auditory and conceptual information in these areas of the brain. The left hemisphere of the brain is involved in these processes. Neurotransmitters involved in the circuits include serotonin, noradrenaline and acetylcholine. All these three neurotransmitters are distributed to all cortical areas. Gamma amino butyric acid (GABA) is the neurotransmitter used by most cortical interneurones. Other parts of the brain may be involved in the process of reading, depending on the content of the material. Therefore, the amygdala, which is concerned with emotional activities, could actually be activated by the process of reading if the material provokes any emotion. The Hippocampus is heavily involved in the process of reading because it is concerned with memory. In order to understand the material being read, the information must be stored in the short-term memory circuit. Moreover, in order to be able to recall the information later, the information is transferred to the long-term memory. In conclusion, reading is a complex activity that brings together many parts of the cerebral cortex in order to function optimally. Reference P. T. Turkeltaub et al (2003). Development of neural mechanisms for reading. Nature Neuroscience Vol 6. retrieved from http://www.nature.com/neuroscience on 3rd July, 2012.

Karl Marx and His Beliefs About Society Essay - 1608 Words

Karl Marx and His Beliefs About Society In the beginning of the nineteenth century, several aspects of life were coming together for those that lived in Europe, and especially for those that lived in England. The Scientific Revolution had ended in the late seventeenth century; consequently, leaving the lingering aspects of science as a proven way to show that some ideologies of the Catholic Church were incorrect. The Enlightenment of the late eighteenth century had caused all of England and Europe to decide where to let their lives lead them in terms of faith; either towards Christianity, or towards Protestantism. The final time period that had a major impact on the English and European society was the Industrial Revolution,†¦show more content†¦However, the philosophers consisted on getting their evidence through to the Church and the rest of European society. This event in history changed the mindset of most people from believing absolutely everything that the Church said was true, to questioning the beliefs that they had been believing for many years. It allowed people to realize that human reason could be used to devise how things actually were, thus allowing these same people the opportunity to decide their own beliefs. They did not need to rely on the existence of the Church to state all facts, hence, allowing them to have the opportunity to explore new things for themselves. This lead to the realization that Europe needed to be enlightened, and that the people needed to learn values and ideas for themselves. The Enlightenment was a time when the people of Europe used human intellect to help comprehend what to believe, especially in terms of their faith. The Catholic Church did not want the outside influence of those that felt as though there were alternatives to the catechism of what the Church taught as truth. The theory that science is based on the assumption that God is an unnecessary hypothesis in which there is no need to have in faith in order to prove and understand scientific theories is very evident in the ideas that Marx tried to express in the Communist Manifesto.1 Thus, scientists felt as thoughShow MoreRelatedTotalitarian Leaders: Stalin, Marx, and Mustapha Mond Essay1278 Words   |  6 Pagesrulers such as no freedom of religion, speech, or press to name a few. The more famous philosophies of totalitarian rulers, Joseph Stalin and Karl Marx, are reflected by the actions of the World Controllers in Brave New World. From the philosophical beliefs of Karl Marx to Stalin ’s belief in education, the World Controllers actions mirror Joseph Stalin and Karl Marx. Under the rule of Stalin many schools, homes, and hospitals were built (Caulkins 90). Stalin like most totalitarian rulers used the childrenRead MoreAnimal Farm: a Compare and Contrast on Karl Marx Communist Manifesto1037 Words   |  5 PagesTopic: Research the life of Karl Marx. What were the fundamentals of his Communist Manifesto and how do they compare to the ideas expressed by Old Major in Animal Farm. Animal Farm is a novella written by George Orwell in 1945. This particular story by George Orwell reflects on the events leading up to and during Stalin era in Russia. During the time he wrote, the work of Karl Marx’s Communist Manifesto was being followed by the Russian leaders, and some of Marx’s ideas can be foundRead MoreThe Wealth Of Nations By Adam Smith1384 Words   |  6 Pageswritten by Karl Marx and have forever changed the course of history. On May 5, 1818, Karl Heinrich Marx was born in Trier, Prussia (modern day Trier, Germany) to Heinrich and Henrietta Marx. 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Karl Marx’ works, Capital and The Communist Manifesto, have forever changed the course of history. On May 5, 1818, Karl Heinrich Marx was born in Trier, Prussia (modern day Trier, Germany) to Heinrich and Henrietta Marx. Throughout Karl’s schooling years, he was considered to be an ordinary student and did not take school seriously. In 1835, Marx began his college career at the University of Bonn, a college known for their rebellious students and wild parties. All too quickly, Marx was sweptRead MoreThe Radical Nature of Social Contract Theorists Essay1403 Words   |  6 PagesMan is increasingly intrigued by human nature and how society functions. Because of this interest, there is a plethora of concepts surrounding man and his condition. The social contract, an agreement among individuals where individuals must sacrifice something for protection, is a cornerstone in the operation of society. Over the years, various social contract theorists have worked to understand the ties that bind man. Karl Marx, Charles Darwin, and Friedrich Nietzsche, each felt constrained by the irRead MoreKarl Marx, Max Weber and Emile Durkheim offered differing perspectives on the role of religion. Choose the theorist whose insights you prefer and theorists views over the others.991 Words   |  4 Pagesï » ¿Karl Marx, Max Weber and Emile Durkheim offered differing perspectives on the role of religion. Choose the theorist whose insights you prefer and outline how they perceived religion operating socially. Discuss why you chose your preferred theorists views over the others. Marx, Durkheim and Weber each had different sociological views of the role and function of Religion. My preferred theorists view’s on Religion is Karl Marx’s as I feel his ideas are more relevantRead MoreMarx, Emile Durkheim, And Max Weber : The Unjust Theory Of The New World1470 Words   |  6 Pages Karl Marx, Emile Durkheim, and Max Weber were all born from a middle-class background in Europe. First Karl Marx was born in (1818-1883), Durkheim (1858-1917), and Max Weber (1864-1920) was close to Durkheim in age, but forty years later after Marx. Karl Marx, Emile Durkheim, and Max Weber are the most essential theorist of the nineteenth century whose theories are well known today. Their thinking was based on the rising of the preindustrial, and industrial revolution society. Europe went throughRead More Karl Marxs Life and Work Essay1478 Words   |  6 PagesKarl Marxs Life and Work As a German philosopher, a politician, and an important figure within the Communist League, Karl Heinrich Marx birthed a new way of looking at things through his beliefs, ideas, and writings. Karl Marx was considered to be â€Å"†¦certainly one of the most important minds of modern times†(1). He wanted to know more about philosophy, so that he might understand the political and social system better. http://csf.colorado.edu/mirrors/marxists.org/archive/marx/photo/indexRead MoreKarl Marx : An Atheist And Materialist1204 Words   |  5 Pages29, 2014 Karl Marx Karl Heinrich Marx was born on May 05, 1818 in Trier, Germany to Heinrich Marx, a lawyer, and Henriette Presburg Marx, a Dutchwoman. The eldest of five children, Marx was baptized Jewish as his parents however; attended a Lutheran elementary school. He soon rejected both the Christian and Jewish religions, becoming an atheist and materialist. Marx claimed that Religion is the opium of the people† (Karl) He later attended Friedrich Wilhelm Gymnasium where he met his childhood

Doll House Free Essays

Act I Example 1: (p1600) Helmer: â€Å"That is like a woman! But seriously, Nora, you know how I feel about that. No debt, no borrowing† Torvald thinks that every woman is the same and woman is debt and owe from man but he did not accept that his life depend on borrowing. Example 2: (p. We will write a custom essay sample on Doll House or any similar topic only for you Order Now 1605) Nora: â€Å"Tell me, is it really true that you did not love your husband? Why did you marry him? †/ Mrs. Linde: â€Å"My mother was alive then, and was bedridden and helpless, and I had to provide for my two younger brothers; so I didn’t think I had any right to turn him down. † Almost women at that time always think that married a rich man is the only way to be better (about finance). Example 3: (p. 1607) Nora: â€Å"Besides, how painful and humiliating it would be for Torvald, with his masculine pride, to know that he owed me anything! â€Å". Act II Example 1: (p1624) Helmer: â€Å"They already know at the Bank that I’m going to fire Krogstad. Do you think I’m going to let them all say that the new manager has changed his mind because his wife said to† He could not accept that a man listen to his wife. That is an affront. Example 2: (p. 1629) Nora (jumping up and going to him). â€Å"Oh, dear, sweet Doctor Rank, I didn’t mean that way. But surely you can understand that being with Torvald is a little like being with papa† In Nora mind, she is always under pressure of man, even her husband, she respect him, idolize him as her father Act III Example 1: (p1637) Mrs. Linde:†Nils, when a woman has sold herself for someone else’s sake, she doesn’t do it a second time. † Woman must to worship her husband and never remarried or adultery. It is the quality, the standard of woman. Example 2: (p1640) Helmer: â€Å"What? You’re serious, Nora! You won’t? You won’t I’m your husband† Husbands think that He owns his wife (either her soul or her body). She cannot deny every request from him. . How to cite Doll House, Essay examples

Auditing HIH Insurance Ltd

Question: Discuss about the Auditingfor HIH Insurance Ltd. Answer: In relation to HIH Insurance Ltd, it is notable that its insurance business failed to function in an appropriate way, thereby resulting in the appearance of various kinds of risks. In other words, the way by which a proper business must work, could not be undertaken by HIH Insurance Ltd. The key reason to such improper functioning of the company can be attributed to an improper due diligence process and other statutory compliances, thereby forcing Winterthur Insurance to withdraw their interest. In relation to the business risk of the company, it must be kept in mind that investment of public funds in the company must be looked after in an appropriate way. Moreover, such companies are responsible for undertaking prior precautionary measures by adhering to various statutory provisions and maintaining effective due diligence processes (Heeler, 2009). Furthermore, in order to assess business risks of HIH Insurance Ltd, it must be noted that every company must adopt a proper study of market and relevant understanding of their businesses, but this was not prevalent in the case of HIH. Moreover, since the company had attained several businesses and diversified its operations into segments like marine, aviation, etc, without proper due diligence and permission of the Board, various associated risks started to emerge. On a whole, due to lack of proper research into several businesses, the company failed to adopt provisions based on claims settlement. Nonetheless, these irregularities damaged the companys capital structure and made it vulnerable (Christensen, 2011). All the irregularities of HIH Insurance played a key role in enhancing the inherent risk factors. A major setback happened when it took over FAI Insurance at a premium rate. Moreover, prior to such takeover, the company did not undertake proper due diligence processes. This loss became a major disadvantage for the company when it bought the shares of FAI at a premium rate. Furthermore, second risk factor relates with the discontinuation of industrial measures of maintaining prudential standards by the company. Since these standards assist in safeguarding contingencies and natural disasters, the company introduced reinsurance policy instead of these, thereby enhancing its inherent profile of risks (Mock et. al, 2013). Thirdly, the huge sum expended for auditing and consulting services by the company, its accounts, and other activities depicted various flaws that make it questionable in the minds of others. This also resulted in enhancing the inherent risk profile of the company. Furth ermore, lack of non-executive auditors and directors independence made the companys vigilance complicated (Cappelleto, 2010). Therefore, under-reserving measures, incapability to pay off liabilities, the absence of proper supervision, etc, played a role in increasing the inherent risks of HIH Insurance. Lastly, purchasing companies having a relationship with its competitors also destroyed its position because competitors always desire for such opportunities to arise. Hence, these are all the inherent risk factors that contributed to an increase in the inherent risk assessment of the company. In relation to HIH Insurance, it can be witnessed that the directors of the company fraudulently utilized the funds invested by the public, by issuing and holding current annuity rate policies. Moreover, such a scenario was also prevalent in the court case of Equitable Life Assurance Society vs. Hyman wherein the directors of Equitable Life allotted various bonuses to the policyholders against the accepted terms and conditions. Therefore, because of such fraud, Equitable Society was held liable and terminated by the House of Lords. Hence, Anderson can take into account such a court case in ascertaining the possibility of the partnership being held responsible to clients. Furthermore, in relation to the partnership being liable to the creditors, Anderson can take the court case of Harris vs. Balk into account for future reference. Besides, this court case can assist in encountering the declaratory knowledge of the partnership. In this case, it was held by the Supreme Court that the personal service wherein the court stays is appropriate, could offer court personal influence over it. Besides, the situs of a debt aligns with that of the debtor (Kaplan Williams, 2013. Negligence generally comprises of something that an ordinary or reasonable individual would not commit or running away from committing anything that an individual would do after scrutinizing the scenarios (Gilbert et. al, 2005). Hence, if a person intentionally falsifies or contravenes the rules and regulations by taking signatures of policyholders without their permission, it is termed as intentional negligence and punishable as well. Therefore, to ascertain negligence to be upheld, an act of contravention is compulsory, and there must be a proper duty. Besides, it is upon the jury to decide whether an act is a negligent one or not. For this purpose, both plaintiff and defendant must bring forward relevant matters in order to allow the jury to make a proper It is upon the plaintiff to prove whether any injury or loss has occurred because of the defendants negligence. Similarly, the defendant must undertake proper care to the plaintiff, or else the jury may rule the judgment in the f avor of the plaintiff. After bringing forward their matters, the lawyers of both plaintiff and defendant must bring their claims so that the jury is convinced of the actual happening. In relation to HIH Insurance Ltd, its management consisted of three prior partners who worked in the audit firm. The company wanted to hire these prior members of the external audit team because according to the company, such team was already well known with its operations, and therefore hiring the same team would fetch them more opportunities for the future. Moreover, this can assist in effective risk management and the parties can procure an effective level when prior members work in the team. However, it was shocking that investing huge amounts of resources in auditing and consulting services, many loopholes generated, which concludes that such prior members were hired to manipulate the company accounts. It is the auditors duty to understand the business functioning and report in case of any irregularities to the Board. However, in the case of HIH Insurance Ltd, provision of auditing and consulting services by the same firm has raised many objectives. Nevertheless, it has also been witnessed that such combination of services through the same firm can assist in developing expertise in several areas of business that no other consultant can cater to. Furthermore, with an enhancement of a number of transactions in todays businesses, substitute choices such as consultancy, etc, looked after by the auditors are very beneficial in enhancing business operations. In addition, services associated with taxation policies and human resource management can also be offered by such audit firms that are effective for enhancing judgments. On a whole, the more understanding of business procured by auditors, the more developed will be the provision of consultancy services (Baldwin, 2010). Hence, provisi on of both auditing and consulting services through a single firm has its own limitations and advantages, but it depends upon the management to make proper decisions regarding selecting such firms. As per the rules designed under the ethics code, an auditor can offer consultancy services as well as auditing services. However, an auditors independence must not be deteriorated because of such decision, as it directly influences the judgment by making it biased (Sawyer, 2013). Furthermore, there are specific scopes under such code of ethics that avoid the operation of auditing services against the well-being of the company (Hoffelder, 2012). In other words, if an auditor offers consultancy services that are associated with taxation policy or human resource management, it is ethical. However, if such an auditor also plays a key role in managing the books and accounts of the company, it is considered unethical by nature. Hence, in relation to HIH Insurance Ltd, it can be witnessed that the hiring of previous partners of the external audit team is unethical by nature, as they failed to report any loopholes and irregularities prevailing in the companys operations. In relation to HIH Insurance Ltd, it can be witnessed that because of improper decisions and ineffective management on the part of the company, various risks arose that resulted in its downfall. Besides, this example can be very relevant in the case of any insurance businesses. Hence, to avoid any kind of such incidents in the upcoming tenure, the CLERP and Ramsay Report designed several strict frameworks that must be followed by every insurance company. Moreover, the prime goal behind such introduction was to replace the irregularities in the present system. On a whole, it can be stated that the processes of the audit are crucial for the smooth functioning of a company, as it assists in assessing the true and fair value of its financial position. In addition, adherence to every other statutory provision is compulsory as it assists the companies to enhance their reputation in the market, thereby enhancing their performance as a whole (Parker et. al, 2013). Moreover, these statutory c ompliances also accommodate undertaking of prior due diligence before making any relevant decision that can affect the companys operations, thereby resulting in its downfall. References Baldwin, S 2010, Doing a content audit or inventory, Pearson Press. Cappelleto, G. 2010, Challenges Facing Accounting Education in Australia, AFAANZ, Melbourne Christensen, J. 2011, Good analytical research, European Accounting Review, vol. 20, no. 1, pp. 41-51 Gilbert, W. Joseph J Terry J. E 2005, The Use of Control Self-Assessment by Independent Auditors, The CPA Journal, vol.3, pp. 66-92 Heeler, D 2009, Audit Principles, Risk Assessment Effective Reporting, Pearson Press Hoffelder, K 2012, New Audit Standard Encourages More Talking, Harvard Press. Kaplan, S. Williams, D 2013, Do going concern audit reports protect auditors from litigation? A simultaneous equations approach, The Accounting Review, 88(1), 199-232. Mock, T. , , Bdard, J., Coram, P., Davis, S., Espahbodi, R. Warne, R 2013, The audit reporting model: Current research synthesis and implications, Auditing: A Journal of Practice and Theory. 32, 323-351. Parker, L, Guthrie, J Linacre, S 2011, The relationship between academic accounting research and professional practice, Accounting, Auditing Accountability Journal, vol. 24, no. 1, pp. 5-14. Sawyer, L 2003, Sawyer's Internal Auditing, Institute of Internal Auditors.

American Identity and the American Dream Essays

American Identity and the American Dream Essays American Identity and the American Dream Essay American Identity and the American Dream Essay The epoch that enveloped the 1920’s and 1930’s in urban America provided a rebirth of traditional folklore, African beats, and ultimate cultural revival in America. When the long days of extreme oppression towards those of color seemed to simmer down, many migrated north to escape their unfathomable pasts in the southern states. The Blacks’ final destination determined their nest of cultural thriving and prosperity. Specifically, Harlem, New York was transformed into a city of unique art and dance. The famous Apollo theater held many great singers who expressed their joy, woe, and newfound belonging in the city. Likewise, many writers and poets of black origin wrote about their â€Å"freedom† and stress for egalitarian standards that were hindered by Jim Crow law since 1874. â€Å"Separate but equal,† was an ideal that separated rightful American citizens of color from those of lighter complexions. Through the Harlem Renaissa nce, blacks could express their determination for recognition in American society as rightful citizens. Though, for some this idea, seemed uncertain. Great examples of the search and affirmation of American identity is seen in four works by Langston Hughes, Claude McKay, Arna Bontemps James Weldon Johnson. Many can agree that the Harlem Renaissance was a catalyst for asserting an American identity, acknowledging blacks as an equal component of American societal structure, as well as questioning the possibility of attaining this goal. In Langston Hughes’ poem â€Å"I, Too†, shows American patriotism on the behalf of the black populace. The speaker begins with his admiration of America through, â€Å"I, too, sing America.† (l). The opening line sets a hopeful tone for the scene depicted. The speaker mentions an account of injustice but does not allow this to quash his beliefs as a rightful American. After his sour encounter in the first stanza of being denied a place at the table, he plans to muster his courage

13 Engaging Ways to Begin an Essay

13 Engaging Ways to Begin an Essay An effective introductory paragraph both informs and motivates. It lets readers know what your essay is about and it encourages them to keep reading. There are countless ways to begin an essay effectively. As a start, here are 13 introductory strategies accompanied by examples from a wide range of professional writers. Introductory Strategies State your thesis briefly and directly (but avoid making a bald announcement, such as This essay is about . . .). It is time, at last, to speak the truth about Thanksgiving, and the truth is this. Thanksgiving is really not such a terrific holiday. . . . (Michael J. Arlen, Ode to Thanksgiving. The Camera Age: Essays on Television. Penguin, 1982)Pose a question related to your subject and then answer it (or invite your readers to answer it). What is the charm of necklaces? Why would anyone put something extra around their neck and then invest it with special significance? A necklace doesnt afford warmth in cold weather, like a scarf, or protection in combat, like chain mail; it only decorates. We might say, it borrows meaning from what it surrounds and sets off, the head with its supremely important material contents, and the face, that register of the soul. When photographers discuss the way in which a photograph reduces the reality it represents, they mention not only the passage fr om three dimensions to two, but also the selection of a point de vue that favors the top of the body rather than the bottom, and the front rather than the back. The face is the jewel in the crown of the body, and so we give it a setting. (Emily R. Grosholz, On Necklaces. Prairie Schooner, Summer 2007) State an interesting fact about your subject. The peregrine falcon was brought back from the brink of extinction by a ban on DDT, but also by a peregrine falcon mating hat invented by an ornithologist at Cornell University. If you cannot buy this, Google it. Female falcons had grown dangerously scarce. A few wistful males nevertheless maintained a sort of sexual loitering ground. The hat was imagined, constructed, and then forthrightly worn by the ornithologist as he patrolled this loitering ground, singing, Chee-up! Chee-up! and bowing like an overpolite Japanese Buddhist trying to tell somebody goodbye. . . . (David James Duncan, Cherish This Ecstasy. The Sun, July 2008)Present your thesis as a recent discovery or revelation. Ive finally figured out the difference between neat people and sloppy people. The distinction is, as always, moral. Neat people are lazier and meaner than sloppy people. (Suzanne Britt Jordan, Neat People vs. Sloppy People. Show and Tell. Morning Owl Press, 19 83) Briefly describe the place that serves as the primary setting of your essay. It was in Burma, a sodden morning of the rains. A sickly light, like yellow tinfoil, was slanting over the high walls into the jail yard. We were waiting outside the condemned cells, a row of sheds fronted with double bars, like small animal cages. Each cell measured about ten feet by ten and was quite bare within except for a plank bed and a pot of drinking water. In some of them brown silent men were squatting at the inner bars, with their blankets draped round them. These were the condemned men, due to be hanged within the next week or two. (George Orwell, A Hanging, 1931)Recount an incident that dramatizes your subject. One October afternoon three years ago while I was visiting my parents, my mother made a request I dreaded and longed to fulfill. She had just poured me a cup of Earl Grey from her Japanese iron teapot, shaped like a little pumpkin; outside, two cardinals splashed in the birdbath in the we ak Connecticut sunlight. Her white hair was gathered at the nape of her neck, and her voice was low. â€Å"Please help me get Jeff’s pacemaker turned off,† she said, using my father’s first name. I nodded, and my heart knocked. (Katy Butler, What Broke My Fathers Heart. The New York Times Magazine, June 18, 2010) Use the narrative strategy of delay: put off identifying your subject just long enough to pique your readers interest without frustrating them. They woof. Though I have photographed them before, I have never heard them speak, for they are mostly silent birds. Lacking a syrinx, the avian equivalent of the human larynx, they are incapable of song. According to field guides the only sounds they make are grunts and hisses, though the Hawk Conservancy in the United Kingdom reports that adults may utter a croaking coo and that young black vultures, when annoyed, emit a kind of immature snarl. . . . (Lee Zacharias, Buzzards. Southern Humanities Review, 2007)Using the historical present tense, relate an incident from the past as if it were happening now. Ben and I are sitting side by side in the very back of his mother’s station wagon. We face glowing white headlights of cars following us, our sneakers pressed against the back hatch door. This is our joyhis and mineto sit turned away from our moms and dads in this place that feels like a secret, as though they are not even in the car with us. They have just taken us out to dinner, and now we are driving home. Years from this evening, I won’t actually be sure that this boy sitting beside me is named Ben. But that doesn’t matter tonight. What I know for certain right now is that I love him, and I need to tell him this fact before we return to our separate houses, next door to each other. We are both five. (Ryan Van Meter, First. The Gettysburg Review, Winter 2008) Briefly describe a process that leads into your subject. I like to take my time when I pronounce someone dead. The bare-minimum requirement is one minute with a stethoscope pressed to someone’s chest, listening for a sound that is not there; with my fingers bearing down on the side of someone’s neck, feeling for an absent pulse; with a flashlight beamed into someone’s fixed and dilated pupils, waiting for the constriction that will not come. If I’m in a hurry, I can do all of these in sixty seconds, but when I have the time, I like to take a minute with each task. (Jane Churchon, The Dead Book. The Sun, February 2009)Reveal a secret about yourself or make a candid observation about your subject. I spy on my patients. Ought not a doctor to observe his patients by any means and from any stance, that he might the more fully assemble evidence? So I stand in doorways of hospital rooms and gaze. Oh, it is not all that furtive an act. Those in bed need only look up to discover me. But they never do. (Richard Selzer, The Discus Thrower. Confessions of a Knife. Simon Schuster, 1979) Open with a riddle, joke, or humorous quotation, and show how it reveals something about your subject. Q: What did Eve say to Adam on being expelled from the Garden of Eden? A: I think were in a time of transition. The irony of this joke is not lost as we begin a new century and anxieties about social change seem rife. The implication of this message, covering the first of many periods of transition, is that change is normal; there is, in fact, no era or society in which change is not a permanent feature of the social landscape. . . . (Betty G. Farrell, Family: The Making of an Idea, an Institution, and a Controversy in American Culture. Westview Press, 1999)Offer a contrast between past and present that leads to your thesis. As a child, I was made to look out the window of a moving car and appreciate the beautiful scenery, with the result that now I dont care much for nature. I prefer parks, ones with radios going chuckawaka chuckawaka and the delicious whiff of bratwurst and cigare tte smoke. (Garrison Keillor, Walking Down The Canyon. Time, July 31, 2000) Offer a contrast between image and reality- that is, between a common misconception and the opposing truth. They aren’t what most people think they are. Human eyes, touted as ethereal objects by poets and novelists throughout history, are nothing more than white spheres, somewhat larger than your average marble, covered by a leather-like tissue known as sclera and filled with nature’s facsimile of Jell-O. Your beloved’s eyes may pierce your heart, but in all likelihood they closely resemble the eyes of every other person on the planet. At least I hope they do, for otherwise he or she suffers from severe myopia (near-sightedness), hyperopia (far-sightedness), or worse. . . (John Gamel, The Elegant Eye. Alaska Quarterly Review, 2009)

Police Administration Essay Example | Topics and Well Written Essays - 1500 words

Police Administration - Essay Example Secondly, both of them emphasize on police-community relationship, whereby there is emphasis on communication through mutual understanding, even though such communication is practiced and projected on different levels in both programs. Thirdly, both programs deploy target hardening together with augmented community participation as part of their crime prevention initiative. This is evident through the assignment of specific officers and patrol officers in conducting security surveys (McElvain, Kposowa, & Gray, 2013). The major difference between NYPD Crime Control Model and the Community policing is that, community policing initiative focuses more so on the three Rs of decentralized policing (McDonald, 2002). That is rapid reactions, random patrols, as well as reactive investigations. However, NYPD Crime Control Model focuses on the refined three Rs principles, and which entails directing police resources to modern crime-control strategies, rather than just observing the three Rs pri nciples alone (McDonald, 2002). In other words, the NYPD Crime Control Model key mission and duty of the police is to prevent crimes, while the key mission and responsibilities of police under community policing is to respond to crimes and which is pegged on numbers of arrests, clearance rates, in addition to response time. (McDonald, 2002). CompStat emphasizes on risk taking instead of risk adversity through an accountability-focused strategies and management principles. Community policing has feel-good collaborative frameworks through its watered-down departmental versions, as the objective is to lessen policing to just standard regulations and routines (Walsh & Vito, 2004). Thus, the community-relation specialists under community policing are tasked in performing uncomplicated and repetitive functions, which requires no discretion. As such, the police role is to be law enforcers instead of also entailing crime prevention. In particular, success under community policing is measure d by number of arrests made rather than the level and number of crimes being committed (McDonald, 2002). However, the NYPD Crime Control Model acknowledges long-term service delivery with specific objectives, like decreasing drug sales by a certain percentage of the in general crimes. Furthermore, the model focuses on attaining precise and timely intelligence, so as to direct resources and personnel to crime areas. Hence, the police officers, patrol officers and detectives are deployed more efficiently compared to community policing (McDonald, 2002). On the contrary, Community policing does not place a huge emphasis on crime data or even communication between principal law enforcers, but on making the public to feel that the police are existing. It is this difference that community policing is known for making police leaders together with their units to operate independently. As a consequence, the patrols are not held liable for crimes within their geographic regions since investiga tions are conducted by specialized units separately, in order to attain their own individual objectives (McDonald, 2002). However, NYPD Crime Control Model ensures that patrols are held accountable for crimes in their region, and that, investigators and specialized units support them in patrol activities, so as to attain a common objective under an accountability framework. The assumption in community policing is that commanders are better able to conduct decisions solely, as they are filled with wisdom and creativity in fighting crimes compared to their line officers (McDonald, 2002).

The Renowned Case of Marbury vs Madison Assignment

The Renowned Case of Marbury vs Madison - Assignment Example Moreover, it also evaluates the decision of John Marshall, the Chief Justice of the US Supreme Court regarding the case. The evaluation of this would lead to an understanding of the loopholes in the US Judicial System and improve the US Judicial System. In the case of Marbury v. Madison, there were certain issues that were presented to the court. In this regard, it is observed that the major issue raised was the right of Marbury to serve as the Justice of Peace after being appointed to the same post. Moreover, in this regard, further issues are also presented regarding the infringement of Marbury’s right. Alongside, issues relevant to deal with such circumstances are also illustrated (FindLaw, 2015). The case of Marbury v. Madison had led to the establishment of the Article III of the US constitution. The Article III suggests of the establishment of the Judicial Branches in the US Judicial System. Moreover, the case also suggests of the presence of James Madison, who had been the Secretary of State of the United States. Moreover, it is also important to note that the judgement of the case was drawn under John Marshall. John Marshall had been the Chief Justice of the US Supreme Court during the period of the case (FindLaw, 2015). The case of Marbury v. Madison began when William Marbury on 2nd March 1801was appointed as the Justice of the Peace in Columbia District in the US. During that period, it was the last days of John Adam as the President of the nation. Several others were also appointed in different posts, but their commission was not provided. The discontented candidates in this regard filed a case against the Congress (FindLaw, 2015). Marbury v. Madison case is based on the Judicial Review of the Article III of the US constitution. The decision of the Supreme Court regarding the case distinguished and defined the boundary between the executives and the judiciary branches (FindLaw, 2015). The case of Marbury v. Madison began when William Marbury on 2nd March 1801was appointed as the Justice of the Peace in Columbia District in the US.     

Osteoma of Temporal Bone: A Case of Post Aural Swelling

Osteoma of Temporal Bone: A Case of Post Aural Swelling Introduction:- Osteomas are benign tumours of the lamellar bones. In routine ENT practice they are commonly seen as dense radio opaque shadows arising from within the paranasal sinuses. Osteoma of the temporal bone occurs infrequently, and when they occur, are seen most common in the external ear canal. Osteoma originating from the middle ear is very rare. That from the mastoid are rarer. We document such a rare presentation of osteoma arising from the mastoid. Case report:- Presenting case of a previously healthy 32-year-old woman, referred to the ENT clinic for assessment of a left retroauricular mass that had been slowly increasing in size for past 1 year. This patient was asymptomatic, but reported unsightly appearance of this mass. On examination, she was found to have a 3 cm X 3cm globular hard bony swelling above and behind the left mastoid process fixed to the underlying bone. It was non tender. Detailed ENT examination including facial nerve function was normal. There were no bony exostoses in the external ear canal. CT scan of the petrous temporal bones demonstrated a bone tumour arising from the left mastoid cortex with no other associated abnormality of the petrous temporal bone, suggesting a typical mastoid osteoma (Fig. 2). Surgical resection was performed under local anaesthesia via a retroauricular incision. Following skin dissection and exposure of the bone tumour, the tumour was completely resected by a mastoid drill with cutting burr(fig 3a,b,c). Finally the edges of the bone were polished with a round burr and the incision closed in layers. She had an uneventful postoperative period(fig 4). Histopathology confirmed an osteoid osteoma(fig 5). Discussion:- Osteoma is a slow growing tumor formed by mature bone tissue. Osteoid osteoma is a primary bone tumor accounting for 10% of all primary bone tumors.1  It mostly occurs in long bones. In the skull it mainly affects the  frontoethmoid region. Very uncommonly it affects the temporal bone.  They are rare in the sphenoid sinus and extremely rare on temporal and occipital squama.2 In the temporal region, osteomas are essentially reported in the external auditory canal, or more rarely in the middle ear,along the auditory canal or the styloid process, in the temporomandibular joint, in the apex of the petrous temporal bone or in the internal auditory canal 3 and only exceptionally in the mastoid 4. It has higher incidence in female patients,predominantly in the 2nd and 3rd decade of life and is rare in puberty. 6 As illustrated by the case reported here, osteomas arising from outer cortex of the mastoid are associated with minimal or no symptoms. They are essentially responsible for unsightly deformity of the retroauricular region, or even detachment of the external ear in the case of a very large, anterior tumour. Mastoid osteomas can cause local tenderness and interfere with wearing glasses. Even though it is normally asymptomatic it may produce pain by invasion of surrounding structures or widening of periosteium.If located in the external auditory canal it may lead to occlusion progressing to chronic otitis externa (30% of cases) and conductive hearing loss7,8.In the present case patient did not have any complaints and swelling was removed for cosmetic reasons. While the exact etiology of osteomas is not well understood, they are thought to arise from preosseus connective tissue. There is some evidence that osteomas are of congenital nature 9. The most widely accepted theories for the etiopathogenesis of osteomas include embryogenesis and metaplasia following recurrent local irritation and trauma. Three types of mastoid osteomas have been described, based on structural characteristics.10,11,12 †¢ Compact: The most frequent one. Comprising dense, compact and lamellar bone, with few vessels and Haversian canals system. Those with dense sclerotic bone are called ivory osteoma. Compact osteomas have a wider base and are very slow growing †¢ Cartilaginous: Comprising bone and cartilaginous elements †¢ Spongy: Rare type. Comprised by spongy bone and fibrous cell tissue,with tendency to expand to the diploe and involving the internal and external lamina of the affected bone, have bone marrow and also known as cancellous or osteoid osteomas. They are more likely to be pedunculated and grow relatively faster. †¢ Mixed: Mixture of spongy and compact types. It is important to differentiate osteomas from exostoses. They should be considered separate clinical entities. Osteomas are bony growths that are single,unilateral and pedunculated and arise from the tympanosquamous or tympanomastoid suture lines laterally, whereas exostoses are multiple, usually bilateral and broad based and are found medial to the sutures of the temporal bone 13. Osteomas are true bone tumors and exostoses are thought to be a reactive condition secondary to multiple cold-water immersions or recurrent otitis externa. Disagreement still exists whether external auditory canal exostoses and osteoma should be considered as separate histopathological entities. JE Fenton et al in their study have concluded that they cannot be differentiated on routine histopathological examination 14. Osteoma occurrence may be syndromic or non syndromic. They may occur as a feature of Gardener’s syndrome, which is characterized by multiple intestinal polyps, epidermoid inclusion c ysts, fibromas of the skin and mesentery and osteomas. Osteomas in Gardener’s syndrome have a predilection for membranous bones and as such the mandible and maxilla are more commonly involved 15. Non-contrast computed tomography of the petrous temporal bones is the examination of choice for diagnosis and staging. It reveals a rounded bone lesion of the outer cortex of the mastoid, with regular margins, with a pedunculated or sessile implantation base. Superficial mastoid osteoma presents no signs of intrapetrosal extension and the mastoid air cells remain perfectly aerated. In rare cases, the osteoma can extend medially into the petrous temporal bone adjacent to the facial nerve, lateral semicircular canal or ossicles. In these cases, imaging can define the anatomical relations with these structures before considering surgical resection 3,4,16-18. Imaging is also useful to define the differential diagnosis between osteoma and other mastoid bone tumours, especially osteosarcoma, bone metastases, multiple myeloma, giant cell tumour, lesions encountered in Paget’s disease or fibrous dysplasia 3,4. Signs suggestive of a malignant lesion are rapid growth, pain and a poorly delimited, heterogeneous, osteolytic appearance on CT. Treatment is indicated for osteomas that are symptomatic or cosmetically unacceptable. Excision or drilling of superficial lesions of the mastoid and squama is a simple procedure. At surgery, since the lesions are always limited to the external cortex a cleavage plane is always encountered when tumor meets normal bone19. In mastoid osteomas extending into the fallopian canal and bony labyrinth, complete excision is not indicated since there may be damage to these structures .Follow up is needed in cases where partial excision is  done or where expectant treatment is adopted. Surgical resection usually raises few technical problems: retroauricular incision adapted to the size of the lesion, exposure of the osteoma, then resection with a bone chisel or curette or by reaming, depending on the size of the osteoma and its sessile or pedunculated implantation. A retroauricular subcutaneous depression may be observed after the operation 20. Conclusions:- Osteomas are tumors predominantly arising from the long bones and rarely from the flat bones of the skull. When present they should be treated as per the symptoms of the patient. Osteomas present within the ear need to be dealt carefully, for fear of damage to vital structures.Osteomas present on the mastoid or squamous portion of the temporal bone need to be dealt for cosmetic purposes or if they are causing symptoms. References:- 1. Kransdorf MJ, Stull MA, Gilkey FW, et al. Osteoid osteoma. Radiographics 1991; 11:671 -96 2. Sente M, Topolac R, Peic-Gavran K, Aleksov G. Frontal sinus osteoma as a cause of purulent meningitis. Med Pregl 1999;52(3-5):169-72 3. Dominguez Pà ©rez AD, Rodrà ­guez Romero R, Domà ­nguez Durà ¡nE, Riquelme MontaËÅ"no P, Alcà ¡ntara Bernal R, Monreal Rodrà ­guezC. El osteoma en la mastoids, ActaOtorrinolaringol Esp 2011;62:140—3. 4. KimCW, Oh SJ, Kang JM, Ahn HY. Multiple osteomas in the middle. Eur Arch Otorhinolaryngol 2006;263:1151—4. 5. D’Ottovai LR, Piccirillo E, De Sanctis S, et al. Mastoid osteomas: review of the literature and presentation of two clinical cases.Acta Otorinolaringol Ital 1997;17:136—9. 6. Dugert E, Lagleyre S, Brouchet A, Deguine O, Cognard C, Bonneville F. Osteoid Osteoma Invading the Posterior Labyrinth of the Petrous Bone AJNR Am J Neuroradiol. 2010 Oct;31(9):1764-6 7 .Gupta OP, Samant IC. Osteoma of mastoid.laryngoscope 1972;82:172-6 8. Bruton DM,Gonzalez C.Mastoid osteoma.Ear Nose Throat J 1991;70:161-2 9. Yamasoba T, Harada T, Okunao T, Nomura Y. Osteoma of themiddle ear. Report of a case. Arch Otolaryngol Head Neck Surg 1990;116:1214-6. 10. Varshney S. Osteoma of temporal bone. Indian J of Otol 2001;7:91-2. 11. Probost LE, Shanken L, Fox R. Osteoma of the mastoid bone. J Otolaryngol 1991;20:228-30. 12. Singh I, Sanasam JC, Bhatia PL, Singh LS. Giant osteoma of the mastoid. Ear Nose Throat J 1979;58. 13 Sheehy JJ. Diffuse exostoses and osteomata of the external auditory canal: A report of 100 cases. Otolaryngol Head Neck Surg 1982;90:337-42 14. Fenton JE, Turner J, Fagan PA. A histopathological review of temporal bone exostoses and osteoma. Laryngoscope 1996;106:624-8. 15. Earl H Harley, Robert G Berkowitz. Imaging case study of the month, Osteoma of the middle ear. Ann Otol Rhinol Laryngol 1997;106:714 16. Quesnel AM, Lee DJ. Extensive osteomas of the temporal parietaloccipital skull. Otol Neurotol 2011;32:e3—4. 17.Ben-Yaakov A, Wohlgelernter J, Gross M. Osteoma of the lateral semicircular canal. Acta Otolaryngol 2006;126:1005—7. 18. Gungor A, Cincik H, Poyazoglu E, et al. Mastoid osteomas: reportof two cases. Otol Neurotol 2004;25:95—7. 19. Antonio Denia, Fransisco Perez, Rinaldo R, Canalis R, Malcolm D Graham. Extracanalicular osteomas of the temporal bone. Arch Otolaryngol 1979;105:706-9. 20. Probst LE, Shankar L, Fox R. Osteoma the mastoid bone. J Otolaryngol 1991;20:228—30

Learning importance and a example of essay in learning Essay

Learning is a major part of life. People tend to learn in every steps of their life. Learning does not necessarily involve complex terms, it can also be primitive things that keeps happening in day to day life of an individual. Everybody has different interest, likewise they have a different pattern of learning things. Some people learn faster through visual medium, some through audio, and some just writing down the things depending upon what the subject matter is. I believe that learning process does not start when one settles in a formal environment but it start right from the birth of an individual. Walking, talking, decision making etc. are some examples including every other primary things are the result of learning. Every time anyone has to acquire a new skills, they need to be focused and scrutinize the subject matter thoroughly, that is how learning happens. Learning affects the confidence of a person as well. If someone learn things quickly than they have higher confidence in doing things and learning new things as well. After going through the video couple of times I realized that one who puts hard work and devotion in learning new things can automatically adapt into the ways the things are done and will become successful. I myself am very much interested in music and vaguely inspired by the beauty of it. I think music can be the most influential thing in an individual life. Music can make a person relax after a hard day at work, cure the illness, provides maximum level of comfort to an individual. Being so much influenced on music I have managed to learn a very few instruments and it always gives me pleasure and comfort when I am playing them. But I do not want to stop here. I want to learn more about music. I want to be able to read the music and understand every keys and notation in it. I want to be a musician like David Gilmour from the greatest band ever, â€Å"Pink Floyd,† who is able to play any string musical instrument that exists in planet today. I am currently doing my major in Business with Information Technology however in order to fulfill my ambition in music I have also planned to take music as my minor subject and later on carry it as my profession along with my  Business major degree. It is very much important to me because of my vague interest in it, but mostly it makes me very happy. Finally, I am profoundly inspired from the video that I just watched and it helped me to boost up my morale. I do have much respect for the people attempting to make things happen and these people are just one of those few who dare to take the challenges and do something that makes difference to others.

Cicero On Duty Essay

Cicero’s definition of duty is a term in which in this course, is far reached than what we would have ever thought duty would stand for. Defining duty can be said to be a commitment or obligation to someone or something that causes them to pursue a certain action. Duty is split into two parts which consist of dealing with what is the â€Å"supreme† good and second, practicing rules which are strictly regulated in all means of daily life. Another classification of duties are duties which are middle or complete. Complete duty is link to being what is â€Å"right†. Middle duty is the reasoning behind why has it been done. When Cicero writes about individual activism we consider the duties that are honorable and dishonorable. What is honorable or dishonorable? People’s spirits are often pulled between opposing opinions. The individual then has to see whether or not it will offer him an advantage in life. Cicero discusses the major principal thought on duty which is based on a conservative standpoint. The different forms of duty happened due to human nature. Civic duty takes different forms. Civic duty will always leads back to the people that live in the society. Questions asked is what do we owe? What can I do? Cicero writes how the nature of a person will influence his decisions based on what is the â€Å"honorable† thing to do at a certain time. A individual showing wisdom towards the publics concern is part of the action. Cicero uses a strong example when he speaks about promising to be at a appointment but not showing up due to someone close to you getting ill. He explains how not making the appointment would not be contrary to your duty because you abandoned what you promised. This shows your neighbor that your character can’t be trusted. The fellowship you keep with the community is a responsibility. Fellowship is so important to the form of civic duty according to cicero. He explains how one should be able to share, give advice, and cause no evil to their neighbor. Justice is the foundation of duty. Justice in a society emphasizes on the civic duty to ones state. As a citizen you should never find yourself on an omission state but to be contributing in honest forms towards society. Other principles is that of carrying a great spirit. It would help you have courage in your actions and for that reason you will hold honor towards yourself. When Cicero writes about the reasons for why people have duties towards the public sphere he believes that the individual is part of the community. He contributes it all the to belief of Stoicism. Aristotelian is another close source in which we can speak about duties, but Cicero’s true belief was that virtues is key to duty. Stoicism is the school of thought that holds the belief that the only way we can make sense of our own existence is by devoting ourselves to virtues. People who follow this pathway believe that the majority things of daily life are stuff we can’t control, but yet we can contribute our life to society in a better way. Honor is another reason why individuals choose certain choices that lead you to be seen as a noble person in your society. The wide picture is seen towards how the community sees the individuals actions according to the standards in which have been placed. It doesn’t seem like an individual would ever perform a duty if honor wasn’t the reward. An individual who doesn’t care for much pleasure would mostly likely seek out honor in the public sphere. In conclusion Cicero comes up with the belief that the main stance on duty should always be honor, because honor is the only thing that really brings out the obligations that we owe to ourselves and the society you live in.

The Wind in the Willows Questions for Discussions

The Wind in the Willows is a famous book about animals, by Kenneth Grahame. Here are a few questions for study and discussion. What is significant about the title?What are the conflicts in The Wind in the Willows? What types of conflict (physical, moral, intellectual, or emotional) do you see?How does Kenneth Grahame reveal character in The Wind in the Willows?What are some themes in the story? How do they relate to the plot and characters?What are some symbols in The Wind in the Willows? How do they relate to the plot and characters?Is Badger (Mr. Badger) consistent in his actions? Is he a fully developed character? How? Why?Does Badger change and/or develop as a character?How does Badger relate to other characters in the book?Do you find the characters likable? Are the characters creatures you would want to meet?Does the story end the way you expected? How? Why?What is the central/primary purpose of the story? Is the purpose important or meaningful?How does the past figure into the novel?How essential is the setting to the story? Could the story have taken place anywhere else?Would you recommend this book to a friend?​

Analysis Of The Movie The Dance Of The Indian

For Dunbar, the phase of fellowship was insufficient, and he ached to genuinely to dances with the Natives. As the film unfolded, he more than completed this endeavour; and through his accomplishment, he demonstrated how wrong our generalizations of the Natives of America were. We saw Dunbar walking through the grass and earth searching for bison with the Natives. We saw him attempting to take in the Indian dialect, and we even saw him wedding into the Indian gang. Through each of these events, he was getting the opportunity to be incorporated in the dance of the Indian. He began to eat, rest, and think like the Indians. A standout amongst the most climactic snippets of the movie was the point at which we saw Dunbar helping the Indians battles an opponent tribe. The Natives were battling to spare their ladies and kids; Dunbar sees these individuals as the same with him paying little heed to their race and culture and sees them as his own particular ladies and youngsters. Dunbar gave numerous parts of himself to the Indians. He issued them material things like his cap and weapons, yet he additionally taught them how to make coffee and how to talk his English. He brought his complete self and was willing to relinquish for his Indian siblings. The dance in the middle of Dunbar and the Indians was attempted from different perspectives. In another scene, the film gave the onlookers the interruption of the army into Dunbar s camp; the American warriors endeavoured toShow MoreRelatedAnalysis of Western Film Essay524 Words   |  3 PagesAnalysis of Western Film introduction The two films we chose were dances with wolves starring Kevin costner it was made in 1990 and the searchers starring john Wayne it was made in 1950 they both show native Americans been represented in different ways. The searchers Native Americans are portrayed as being stupid for swapping a woman for a hat with a feather in it. In the movie we see a native American man giving a man a woman and taking a hat withRead MoreThe Pact of Hindi Films in India Essay1125 Words   |  5 Pagescommercialization through the film industry is releasing song before the movie itself is released. As previously mentioned, songs are crucial in a Bollywood film. However, it has come to a point where the songs itself are being more important than the film. By releasing the songs earlier, the film industry earns more revenue from the song being heard. It is also believed that if people like the songs of the film, they will enjoy the whole movie itself. Another example which promotes the idea of materialismRead More Dances With Wolves Analysis Essays2123 Words   |  9 PagesDances With Wolves Analysis The movie Dances With Wolves was produced in 1990 and directed by Kevin Costner who starred as the main character. Dances with Wolves tells us the story of a white man who gets acquainted with the Sioux, who learns to love and respect them as valuable people with a culture and who discovers how wrong white peoples preconceived ideas about Native Americans are. A sense of adventure and drama is the feeling Dances with Wolves gives us. With this movieRead MoreAsdf Ghjkl Kkkkk2739 Words   |  11 PagesCan Bollywood Go Global? Case Analysis: Managerial Communication II Section A Submitted By Ankur Jain 0069/52 Executive Summary The movie Industry came into being towards the end of the 19th century and it has grown steadily over the years, incorporating several changes in its outfit and presentation. From the French beginnings, to the British influence and then the American dominance after the 2nd world war, the entertainment industry has seen it all. Bollywood, the Hindi-languageRead MoreIndia: One of the Leaders of the Film Production2656 Words   |  11 Pagesscreening of a motion film, the trend soon followed into European and Indian countries during the 1890’s. By July 1896, the city of Bombay had films produced a variety of films in the same area as where the Lumiere brothers had there first film screened in India. The next year, the first featured show was presented at the Calcutta Star Theatre. The first bioscopes were shown in the theatres in Kolkata during this time as well. The Indian photographer, Hiralal Sen filmed the scenes from a show named TheRead MoreThe Representation Of Native Americans1241 Words   |  5 PagesAnalysis Based on the results of this study, some of the participants think things have improved while others think that there is room for improvement when it comes to the representation of Native Americans in media. The participants were between the ages of 18 and 60. 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It may be subtle, and it could be traumatizing. In â€Å"The Life of Pi† produced by Ang Lee, Pi got the latter. The major running theme throughout the movie is that the loss of innocence is something everyone goes through. Ang Lee shows this in the use of lighting, angles, and sound effects in multiple scenes. When Pi has to change his name because the kids at school were making fun of him, when he is forced to watch the tiger eatRead MoreEvolution of Indian Cinema3329 Words   |  14 PagesEvolution Indian Cinema A scene from  Raja Harishchandra  (1913) – The first full-length motion picture. And Devika Rani  and  Ashok Kumar  inAchhut Kanya  (1936). By GAURAV YADAV CESP (MA), 4th Semester Introduction India has one of the oldest and largest film industries in the world. Indian Cinema  is one of most vibrant cultural  products  and a major  industry  which is as old as  Hollywood  . It produces  around a quarter of the worlds  films; its 13,000 cinema halls have a daily audience of aroundRead MoreSholay2659 Words   |  11 PagesHindi masala movie. Masala movie is a mix of several movie genres, which usually include tragedy, comedy, adventure and action. The plot of the film is about Thakur Baldev Singh, former police officer (played by Sanjeev Kumar) trying to capture the main antagonist of the movie Gabbar Singh, a gang leader (played by Amjad Khan) by hiring two thieves, who are also the main protagonists of the movie Veru (played by Dharmendra) and Jai (played by Amitabh Bachchan). Although this movie is considered

Plato s Allegory Of The Cave Essay - 1764 Words

When you lose the person who matters most to you in this world, time alters. Time is no longer a linear progression of events. Time becomes a memory of another life. Ten years pass within a day, then you wake up and another decade has been added to the distance, an alien life form, a foreign place, another person inhabiting your body in the past, and, yet, the memories flood the goop of your brain, as if the single greatest loss of your life happened this morning. It’s all curved and bended and distorted, like an astronaut turning into spaghetti at the event horizon of some black hole right here on planet earth. Nobody will ever get it. Plato’s allegory of the cave: some dipshit escapes the shadowy cave and returns to tell the other dick holes about this great truth he’s learned, but they just stare at him, like he jerks off to potatoes. This is what it’s like. You’re alone, time becomes a fucking acid trip, and people become about as interesting as potted plants. As I sit on the roof deck of this Wall Street condominium in Manhattan years after my entire life had disappeared and become something unrecognizable, an indistinct memory floats down the back of my skull like an ephemeral spirit in the darkness of night. The night watchman in my building looks suspiciously through the glass door then waves when he sees me. I smile and casually wave back. The memory faintly grabs hold of me again. The screaming and laughing of children softly echoes from the distant past; theShow MoreRelatedPlato s Allegory Of The Cave1716 Words   |  7 PagesIn Plato’s, Allegory of the cave, a key theory I found was the importance of education. Plato uses an â€Å"allegory to illustrate the dilemma facing the psyche in the ascent to knowledge of the imperishable and unchanging forms† (104) Based on my research of the republic, the allegory can reveal multiple hidden messages. Plato describes, ordinary mortals are chained within an underground chamber, which according to Fiero, represents the psyche imprisoned within the human body. These mortals can’t lookRead MorePlato s Allegory Of The Cave1814 Words   |  8 PagesIn Plato’s, â€Å"Allegory of the Cave†, a key theory I found was the importance of gaining knowledge. Plato uses an â€Å"allegory to illustrate the dilemma facing the psyche in the ascent to knowledge of the imperishable and unchanging for ms† (Fiero, 104). Based on my research of the Republic, the allegory can reveal multiple hidden messages. Plato describes in the Allegory, ordinary mortals who are chained within an underground chamber, which according to Fiero, represents the psyche imprisoned within theRead MorePlato s Allegory Of Cave1979 Words   |  8 PagesJaneva Walters December 6, 2016 Dr. T. Brady ENG 391 Plato’s Allegory of Cave The allegory of the cave is regarded as one of the most reputed and acclaimed works by the Greek philosopher Plato in modern literature as well as philosophy. First published and presented in his work known as a Republic (514a–520a), the dialogues that have been used as conversation can be regarded as fictitious as the main conversation takes place between Plato’s brother Glaucon and Socrates. First and foremost, allegoricalRead MorePlato s Allegory Of The Cave1379 Words   |  6 Pagesbeen in a cave? Caves are dark, cold, and often times dangerous. People who lose their source of light in a cave often face death from physical injury or hypothermia, unless otherwise rescued. The Greek philosopher Plato illustrated the difference between reality and illusion through a story about prisoners who lived their entire existence in a cave. 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Truth remains an elusiveRead MorePlato s The Allegory Of The Cave1965 Words   |  8 PagesIn this paper I shall argue for Socrates’ notion in the Allegory of the Cave, saying that the purpose of education is not to place knowledge to the mind where there was none, but instead to recognise the already underlying existence of such insight inside the mind, and to help divert the ones in need of teach ing onto the correct path to find and retrieve such knowledge. Plato in his time was a dedicated student of Socrates, so most of Socrates â€Å"logos† and concepts heavily influenced Plato’s futureRead MorePlato s Allegory Of The Cave910 Words   |  4 Pagesnature within them to reach their potential. Allegory is to reveal a hidden meaning, normally a moral, based on fictional stories. Plato Allegory of the Cave reminds us that the theory of Forms is real and suggests that the one with the empirical science would share his mind with the commoner in society. We must grasp the complex different types of Forms – opinion, knowledge and beauty really meant for Plato. In Plato’s Allegory of the Cave, Plato talks about dualism, mind (soul) and body. InRead MorePlato s Allegory Of The Cave Essay1370 Words   |  6 Pagesflesh to satisfy the god (Ahmed 2010). All of these civilizations were interactive with their environment, but imagine if one knew only of the reality they believed inside of a cave not experiencing e vents within the real world. In Plato’s, Allegory of the Cave, he describes the scenario of prisoners kept isolated in a cave left to come up with a reality that they comprehended with the images that they saw in front of them. This applies especially to politics, because people are left to decipherRead MoreAnalyzing Plato s Allegory Of The Cave874 Words   |  4 PagesI’ll be analyzing Plato’s Allegory of the Cave through my own interpretation. An allegory is defined as â€Å"a story, poem, or picture that can be interpreted to reveal a hidden meaning, typically a moral or political one.† In Plato’s Republic the short excerpt The Allegory of the Cave can be viewed through multiple perspectives. Plato’s image of the cave is known as the â€Å"theory of forms†¦ The theory assumes the existence of a level of reality inhabited by ideal â€Å"forms† of all things and concepts (Revelations:Read MorePlato s Allegory Of The Cave Ess ay1842 Words   |  8 Pagesto find pieces about importance of our ego as well. Plato is one of the most important philosophers in western history. That brings us a question, why ego is such significant for both western and eastern philosophers and religious works? Sigmund Freud, who carried on Plato’s thinking on humanity and our society, pointed out what Plato has vaguely discussed about that the significance and impact the ego has on us. In Plato’s Allegory of the Cave, what the prisoners are actually experiencing the fight

Retrieved From Interactive Tax Consultants -Myassignmenthelp.Com

Question: Discuss About The Retrieved From Interactive Tax Consultants? Answer: Introducation Issue: From the background of the scenario it is understood that Mos. Jenny was a resident of Honking who initially being offered for temporary business travel to Australia in order to give suggestions to the former residents of Honking who are settled in Melbourne, Sydney, and Brisbane during April 2016. She went to visit all the three cities and to complete the training by next three months but the employer further asked her to extend her stay in Australia for nine more months. Further on July, she leases serviced executive apartment for the tenure of nine months till she stays in Sydney. Also, Jenny travels once a week to meet clients outside Sydney. Hence the issue vests to the fact that if Ms Jenny can be considered as the resident of Australia for taxation purpose or not. (Interactivetaxconsultants, 2017) Rules: The understanding of an Australia or foreign resident for taxation purpose need to be understood with the help of the Rules by the national taxation authorities of Australia. The rule says as under: If one leaves Australia temporarily and do not set up in another country permanently, then oneself will be continued to be an Australian resident for taxation purpose. The intention is the key factor which decides the residency status further. Even with short span of time an individual can be considered as the resident if carries the intention to stay back in Australia If an individual is visiting Australia and he is working and living in a location and has taken ample steps to make Australia as his home, then he should be considered as an Australia resident. As it be seen that if somebody is working and staying there it means that he is permanently residing there and seeing a long term perspective. Employment tenure is yet another factor. An employee can be sent to visit Australia for work and may extend beyond the prescribed limit of 183days in an income year but again the intent of keeping the employee again becomes the driving factor to decide the residential status of Australia. (atotaxrates, 2017) If an individual is visiting Australia and for most of the time he is travelling across different locations of Australia, then he will be considered as the foreign resident only. It means that he is not thinking for a long term perspective and is not trying to settle. She went to visit all the three cities and to complete the training by next three months but the employer further asked her to extend her stay in Australia for nine more months. So she had the intention. For the sake of better understanding, the resides test is done which is the primary test of tax for residency of Australia. In case the reside test is not passed out, the individual is classified as resident of Australia provided the any one of the following statutory criteria is satisfied: 183 days test: if an individual is present for more than half of the financial year whether continuously or with irregular travelling, he can be considered having a constructive residency in Australia unless it can be proved that the usual place of adobe is outside Australia and have no intent to stay back in Australia. Other factors which are a healthy decision maker are as follows : Social and living arrangement: The living arrangement decides whether the resident will be staying there or not Intention to stay back: The staying back intention is important. Marital Status: If somebody is married then the case is different. Employment tenure Maintenance and location of assets Physical presence in Australia: the physical presence is important to describe the residency. Frequency and Duration of visit: The duration of visit is very important as its the duration that determines the residency. (ato.gov.au, 2017) The details of the other rime factors are outlined as under: Social and living arrangement: This is yet another degree of understanding to know about the social and living arrangement of an individual in Australia. If the same reflects the daily attribute of staying back long and intended to be the part of Australia, it should be treated accordingly. Intention to stay back: The intention is the key factor which decides the residency status further. Even with short span of time an individual can be considered as the resident if carries the intention to stay back in Australia. If someone ha she intention to stay back then it will not matter whether he or she will have the intention or no. The physical presence in Australia cannot be biased with the days of stay or so. The purpose of stay comes into picture when an individual is having a long physical presence as well. (humanservices.gov.au, 2017) Marital Status: If an individual is married and his spouse is working in Australia and carries intent to stay together, this is again considerable to understand the status of the individual for considering him as resident of Australia from tax point of view. Here migration and other perspective comes in to picture. Employment Tenure : Employment tenure is can be said as a different term. An employee can be sent to visit Australia for work and may extend beyond the prescribed limit of 183days in an income year but again the intent of keeping the employee again becomes the driving factor to decide the residential status of Australia. SO this can be considered a different case Maintenance and locations of assets: An individual is attached to its assets which are their personal effects and hence they try to keep the same safe and to its permanent adobe in order to prevent the same of wear and tear of travelling. Physical presence in Australia: The physical presence in Australia cannot be biased with the days of stay or so. The purpose of stay comes into picture when an individual is having a long physical presence as well. Physical presence is very much required to have a residency stay. Frequency and duration of visit The frequency of travel is again taken ahead with the purpose as well as intent of the travel. The duration of visit can be another factor to decide the residential status of an individual. If the duration of visit id exceeding the limit it can be said that the applicant wants to stay permanently. So it will be said that the resident want to stay permanently. (smh.com.au, 2017) Application: In the given scenario, Ms Jenny has moved to Sydney for some training related assignment assigned by his employer and she was supposed to complete the trip by three months visiting cities like Sydney, Melbourne and Brisbane. The proposal was revisited by the employer and Ms Jenny was advised to stay back in Sydney for another nine months. She accordingly moved her clothes and personal effects too to Australia. She started saying at a leasehold property too. Her parents have visited her twice. Few parameters can be understood well as under: Initially Ms Jenny was merely a business traveller in Australia with no intent to settle down. Further her employer asks her to extend the stay for another nine month from July 2016. With this extension, he attained the criteria of staying back in Australia for more than 183days in an income year. The employment tenure and movement of personal effect has triggered the purpose of the presence irrespective of the expiring tenure of nine months of stay on completion of nine months.(interactivetaxconsultants, 2017) She was settled in Sydney office with rare travelling for official purpose too. Hence she got the property on lease in Sydney itself. The living behaviour and other attributes as discussed further conclude her presence as resident of Australia Since the extension of tenure is there, the communication and seasonal challenges is also expected and hence the freight of clothes and personal effects are brought. The visit of their parents twice on two occasions symbolizes the change of intent of M Jenny or having a connection within local Australia. The intention, living habits, employment tenure and movement of personal effect has triggered the purpose of the presence irrespective of the expiring tenure of nine months of stay on completion of nine months. The intention and the days of stay being more than the prescribed limit of 183 days prohibit Ms Jenny to be foreign residents from the taxation governance of Australia at least for the period of current financial year of 2016. (Hall, 2017) Conclusion: Referring to the detailed discussion and applying the rules of taxation of Australia, Ms Jenny can be concluded as the resident of Australia for the current income year of 2016-17. The living behaviour and other attributes as discussed further conclude her presence as resident of Australia. Ms Jenny cannot be considered as resident of Australia for the income year 2015-16 when she visited for business purpose only and possessing no intent to stay back in Australia Issue: A TV personality has been asked to join a television show of a channel based in Australia with an initial offer of a lump sum amount of USD 400,000 followed by USD 100,000 in addition to the same as monthly salary. The issue vests on the determining both the receipts of USD 400k as well as USD 100K per month as recurring salary income are assessable income or not, for a show based in Australia. (exfin, 2017) Rule: A special professional is an individual having professionalism in literature, music, artistic work or a performing artist or a sports person. The concept of income averaging has to be there in order to derive the special professional income. The assessable professional income is the income arising directly from the performance of the professional service by a special professional. Assessable income is taxable under certain laws and regulation. The following are the incomes included for the calculation of the assessable professional income: (ato.gov.au, ato.gov.au, 2017) Rewards, prizes and gifts which has been received from some individual or company. Fees or the income earned from Advertisement, endorsement, commentating, interviews and similar kind of social participation. Any kind of royalty income which is gained through franchise or from other source. The following are the exclusion for considering it into assessable income for a special professional: A superannuation lump sum payment Net capital gain Payment for unused leave. Ruling 12 and subsection 6(1) further extends the meaning of royalty to the use of motion picture films or video tapes for the purpose of TV or other broadcasting. (ato.gov.au, ato.gov.au, 2017) The lump sum money is dissected then the same will be considered for taxable income. Application: A special professional is an individual having professionalism in literature, music, artistic work or a performing artist or a sports person. In the given situation the TV actor has successfully bagged of USD 40000 as lump sum and a fixed monthly salary component of USD 100000. The following point should be established to concrete the conclusion at the end. The TV actor who has been offered a show based in Australia falls within the definition of Special Professional. In the first situation the actress earned the lump sum of INR 400,000 USD is the result of her pre-established brand name which has been created over a period of time. The brand name so created fetches royalty wherever she has been offered. With the above it can be considered as Royalty income. Royalty income is the income which arises from the company who are having different franchise. The franchise owners pay royalty to the company. (atotaxrates, atotaxrates, 2017) The monthly income of USD 100000 paid as salary is a clear income for the year to for part of the computation of the taxable income. Conclusion: The income received as Royalty as narrated above amounting to USD 400000 as lump sum money and USD 100000 per month of Salary both will be considered as assessable income for the year. References ato.gov.au. (2017, September 21st). ato.gov.au. Retrieved from ato.gov.au: https://www.ato.gov.au/Individuals/Tax-return/2017/In-detail/Publications/Income-averaging-for-special-professionals-2017/?=redirected ato.gov.au. (2017, September 21st). ato.gov.au. Retrieved from ato.gov.au: https://www.ato.gov.au/individuals/international-tax-for-individuals/in-detail/residency/residency---the-resides-test/ ato.gov.au. (2017, September 21st). ato.gov.au. Retrieved from ato.gov.au: https://www.ato.gov.au/Individuals/International-tax-for-individuals/Work-out-your-tax-residency/Residency-tests/ atotaxrates. (2017, September 21st). atotaxrates. Retrieved from atotaxrates: https://atotaxrates.info/individual-tax-rates-resident/income-averaging/income-averaging-special-professionals/ atotaxrates. (2017, September 21st). atotaxrates. Retrieved from atotaxrates: https://atotaxrates.info/individual-tax-rates-resident/income-averaging/income-averaging-special-professionals/ exfin. (2017, September 21st). exfin. Retrieved from exfin: https://www.exfin.com/australian-tax-residency Hall, A. (2017). Tax Guide, 20. humanservices.gov.au. (2017, September 21st). humanservices.gov.au. Retrieved from humanservices.gov.au: https://www.humanservices.gov.au/individuals/enablers/lump-sums-while-income-support Interactivetaxconsultants. (2017, September 21st). interactivetaxconsultants. Retrieved from interactivetaxconsultants: https://interactivetaxconsultants.com.au/tax/income-averaging-eligible-works/ interactivetaxconsultants. (2017, September 21st). interactivetaxconsultants.com.au. Retrieved from interactivetaxconsultants.com.au: https://interactivetaxconsultants.com.au/tax/income-averaging-eligible-works/ smh.com.au. (2017, September 21st). smh.com.au. Retrieved from smh.com.au: https://www.smh.com.au/money/tools-and-guides/what-is-income-20100531-wqvb.h