Apple Computer Culture Essay Example | Topics and Well Written Essays - 1250 words

Apple Computer Culture - Essay Example The positive feature of Apple is that it uses informal communication method which helps it to achieve the goals. It helps to provide satisfaction of members' social needs, and a sense of personal identity and belonging. This type of communication provides additional channels of communication and provides a means of motivation, for example, through status, social interaction, variety in routine jobs, and informal methods of work. Informal type of communication provides a feeling of stability and security, and through informal 'norms' of behaviour can exercise a form of control over members. "The informal approach to management meant that influence was a primary way of The culture and structure of Apple develop over time and in response to a complex set of factors. "Employees expressed great concerns about both Apple's management and its working environment. Many felt that executive management did not have a clear business direction, and that they did not keep employees adequately informed' (Gibbs, Beer, 1991). Apple management team did not take into account that the nature of the 'business' and its primary function have an important influence on its culture. Usually large organizations like Apple have more formalised structures and cultures. Increased size is likely to result in separate departments and possibly split site operations. Nevertheless, this created a problem for Apple's "old" employees who felt that, "There is not as much chance to talk at Apple now. There is less passion or personal commitment. Hotlinks keeps Apple people passionate." (Gibbs, Beer, 1991). This caused difficulties in communication and inter-departmental rivalries with the need for effective co-ordination. A rapid expansion, or decline, in size and rate of growth, and resultant changes in staffing will influence structure and culture. Unfortunately, Apple management did nothing to improve this situation because information through Hotlinks went round them, and they "need managerial shift from control to context" (Gibbs, Beer, 1991). It is important to note that Apple "encouraged individualism". Individuals in the organisation are not guided at all times by the primary goals of the organisation. On the other hand, Apple culture is based on a team work: "people in Apple valued teamwork and liked to work in teams' (Gibbs, Beer, 1991). Goals and objectives pursues profitability, but this is not by itself very clear for its effective management. Apple must give attention to objectives in all key areas of its operations. The combination of objectives and resultant strategies influence culture, and may themselves be influenced by changes in culture. The problem is Apple is that employees have to complete "immediate objectives". It means that the main focus is made on "to get the job done than to get it right" (Gibbs, Beer, 1991). The primary function of Apple determines the nature of the technological processes and methods of undertaking work, which in turn also affect structure and culture. Employees doe not know long-term strategies which prevent them from effective performance. In order to be effective Apple tries to be responsive to external environmental influences. Apple operates within a dynamic environment and it requires a structure and cul

Third Set of Figures Essay Example for Free

Third Set of Figures Essay Participant Ds errors are the following: The first is with regard to the use of has or have: Mr. Browns have two sons. Second error pertains to the use of verb tenses wherein difference between past and present tenses are appears to be unknown to the participant: They’re call Tom and John; and Tom like reads in the holiday. Participant E has problems in terms of using conjunctions such as: Tom and John they are the twin brothers . In addition with this, there is also an error in terms of using articles: Tom he is a good student, he is a first in his class . Also, there is a problem in terms of the participants spelling: but he dent play ball. Finally, there is also a problem in terms of using punctuations such as the apostrophe: but he dont study, they are special. Participant Fs first problem is with regard to the use of the singular or plural use of auxilliary verbs: Tom and John is brother. Second, is the problem with regard to the use of prepositions such as: They are different have surface; and . Elder brother like study, but younger brother like play basketball†. The third set of figures is a phone conversation among two boys depicting a planned trip to a restaurant and a KTV bar (see Appendix 3 to view the instrument). Participant G: â€Å"At eight oclock , Sams friend calling him up to inviting him out . According to their plan . On the first ,they are going to sing at a KTV . then they going to eat a dinner at a fast food restaurant . They eat fast food ,such as hamburgers ,cola and fries. † Participant H: â€Å"Today morning, Sam’s friend call he go to play. Sam and his friend talk on the phone at a. m. 8:00. Sam said he want go to KTV sing and we can eat dinner in night. But his friend said not eat breakfast. So Sam propose to meet in BigMaclndex Then go to play†. Participant Gs first error could be seen on the proper use of verb tenses: friend calling him up to inviting him out; and They eat fast food . There are also problems in terms of their use of articles: then they going to eat a dinner . On the other hand hand, Participant H also have problems in terms of prepositions: Today morning and Sam and his friend talk on the phone . There are also problems in terms of using articles: Sam said he want go to KTV. There are also problems in terms of using proper verb tenses: So Sam propose to meet in BigMaclndex The fourth set of figures depicts a family composed of a mother, a father and a little boy who went out to eat in a pastry shop. After which, the boy went to a store called W. C. and his mother and father went to the supermarket. The final figure on the set depicts of how well the boy enjoyed his stay on a store called W. C. while his parents listen appears to be listening to his stories while carrying a bag of groceries. Participant I: â€Å"Last Friday, I with my parents want to the big shopping mall to go shopping . First , we bought some milk and read in the basement . then we took the elevator to the second floor . I went to w. c , my parents were wait outside . Finally we bought some fruit and vegetables and we were go home. â€Å" Participant J: â€Å"I went to supermarket with my Dad and Mom last Friday. Maybe was holiday supermarket crowd campany. I with my Dad and Mom choose my breakfast last Saturday. Mom bought two baker and one milk for me. I went to W. C. before away. Aftermost we bought a lot article then get home. † Participant Is errors are with regard to spelling: I with my parents want to the big shopping mall There are also problems in terms of capitalizations: First , we bought some milk and read in the basement   then we took the elevator to the second floor. Errors in terms of the use of linking verbs are seen: I went to w. c , my parents were wait outside. Finally, there are still errors in terms of the verb tenses: Finally we bought some fruit and vegetables and we were go home. Participant Js errors are on the lack of use of pronouns: Maybe was holiday supermarket crowd campany. Also there is a perceived problem in terms of using appropriate nouns for a sentence: Mom bought two baker and one milk for me.

Politics as Media Spectacle - Arnold Schwarzenegger as Governor Essay

Politics as Media Spectacle - Arnold Schwarzenegger as Governor of California Arnold Schwarzenegger’s California recall election gubernatorial victory demonstrates the increasing collapse of the boundaries between entertainment and politics in an era of media spectacle. Over the past decades, major struggles around politics, race, gender, and sexuality have played out in the media. In the 1990s, the O.J. Simpson trial, the Clinton sex scandals, and the proliferation of tabloid journalism made serious political issues and conflicts the stuff of popular entertainment and culture. Moreover, presidential politics on the level of campaigns and governing have also exhibited a growing politics of the image and spectacle. In our media-saturated society, politicians become celebrities who fine tune their image through daily photo opportunities, spin out their message of the day, and, like celebrities, employ image management firms to make sure that their performance is playing well with the public. In an era of media politics, celebrities can become politicians and take on increasingly political roles. Hollywood stars of film and television were prominent opponents of the Bush administration’s 2003 Iraq war, while teams of celebrities were employed by both sides in the California recall election. Arnold Schwarzenegger had a familiar role to play in the California recall election scenario. The people were angry at higher taxes, energy costs, and what appeared to be a deteriorating economy and were looking for a savior. Arnold presented himself as the hero on the white horse who would ride into California and solve the problems. His â€Å"Rescue California† ... ... how the media present his policies, actions, and colorful past. Schwarzenegger has allegedly paid over a million dollars to purchase the original and outtakes from his 1976 film Stay Hungry that allegedly has him singing â€Å"Springtime for Hitler† and prancing about in Nazi regalia and poses, and there are Nazi poses of Schwarzenegger floating through the Internet. In an era of political spectacle, image is all and negative images can produce critical views of politicians and their policies as George W. Bush is learning from images of daily carnage and mayhem in Iraq that put in question his foreign policy decisions. Schwarzenegger too will become an important part of the spectacle of contemporary politics and what role he plays will be determined by his policies and politics, the media, and how a volatile and fickle public perceives him.

Mark Mathabane’s Kaffir Boy Essay

Racial Discrimination, has already been a long term phenomenon, in existent in almost all societies in different eras and civilization. The idea of discrimination is inevitable. Considering that such discrimination creates social structure as regards what is expected of everybody in a society and what is due to them. However, sometimes this social structure is abused, beyond its limit. People who belong to a higher status quo would definitely do whatever it takes to keep it. To illustrate, colonizers who had way better technology, combat powers and knowledge as compared to areas being colonized, would come to these new conquests are superiors. They would then take the locals as slaves and ravish on the wealth that they have to offer. In their own place, these locals become discriminated and unwanted. In return, locals would do whatever it takes to associate themselves with the colonizers, by looking like them, being friends with them, working for them, or marrying people of their kind. And it always seems that it is the right thing to do. When the British came to South Africa, this is exactly what happened. Mark Mathabane’s Kaffir Boy, tells a real story of a man who chose to fight a different battle to combat discrimination and inequality. While most of his relatives act as freedom fighters, he came to America to educate himself and to excel in a sport he loves. His success has given so much inspiration. His story as depicted in his book will take us with him as he reveals the horrors of his past. Mark Mathabane lived in a country, wherein racial divide, for most of its early years seemed to be the only thing that defines them. South Africa, a country nestled in the continent of Africa, was once invaded by white colonizers too. And they have proven that they came there to stay. In a country such as South Africa, a nation so unique as compared to other nations in the African continent. South Africa can be considered as diverse in a special way, because it is the only African country that has Caucasians as locals. Originally dominated by black Americans, South Africa is now a melting pot of two cultures. Analysis It had never occurred to me that though the two were different as night and day, as separate as east and -west, they had everything to do with each other; that one could not be without the other (94) This statement from Johannes best explains the struggles of Mathabane. In summary it explains how the two dominant races in South Africa has tried to isolate each group against each other, by means of creating physical division such as creating boundaries and naming certain places as black or white territory. Whites are in a way regarded more superior because they are more literate as well. The government also used formal means to strengthen the divide by creating laws such as prohibiting mix marriages, and creating policies in the education system that seems to favor a specific race. Overall, it was almost the generally accepted norm, to- categorize, discriminate. Kaffir Boy, is a tale about Mark Mathabane’s life growing up in South Africa, just outside of Johannesburg. Mark Mathabane lives in the town of Alexandra during industrial colonialism period with his parents, five sisters and a brother. He talks about how he experienced brutality and starvation from the Peri Urban, an Apartheid police group in South Africa. Growing up very poor, he dreamt of having a better life for him and his family. He often questioned the prejudices happening around him and has decided to take the course of his destiny in his own hands. As a young boy, he struggled with his identity. He wonders which religion he should practice, which country or class he should belong. There is so much craving for autonomy that at a young age he began resenting his parents’ religious and tribal heritage and eventually decided to leave Africa. Believing that religion, specifically Christianity was used wrongfully by different groups and races, he eventually rejected it. He believes that government used it to claim that God had given whites the divine right to rule over blacks; the black churches misused it by demanding money from Africans who were already destitute; and black churches further misused it by resigning themselves to the idea that this was their â€Å"lot† in life, God’s will for black men and women (36). Mathabane also recalled how apartheid made use of tribalism as form of torture against Africans. He believes that his father, allowed himself to be controlled by superstitions, Relatively mature for his age, he reiterates his independence by doing what he pleases with his life. For Mathabane, the Christian God is bias in favor of the whites and is oblivious to the African’s pain. Although he recognizes its legitimacy as sign of respect for her mother’s faith, he still rejects it the way he rejects tribalism and African superstition. For him, submitting to any specific belief or religion is synonymous with compromising his free will. In page 208 of the book he further on states African â€Å"superstition† and tribal culture were not for him. His scorn for his father lay in the fact that his father clung to values which had â€Å"outlived† their â€Å"usefulness,† values which discriminated against him while he attempted to function within the white man’s world (208). â€Å"What Mathabane did accept, though it took some trial and error, was his mother’s understanding that education would lead him to a better life. Learning English, he decided, was the â€Å"crucial key† to unlocking the doors of the white world (193). The books that white people read led to the â€Å"power† they had over black people (254). Mathabane eventually decided that literacy was a necessary element in the liberation struggle. How can the illiterate function, he wondered, in a world ruled by signs (201) Books had taught him about places where he could be â€Å"free to think and feel the way I want, instead of the way apartheid wants† (254). He then realizes that he needs to make important decisions in order to make his dreams come true. Thinking that South Africa has nothing much to offer, at least for a poor black African boy like him, he decided to try his luck with American Universities. As he begins to plot his future, his tennis abilities begin to progress faster and better. Being an avid fan of Arthur Ashe, he takes his wins and losses as if his own. The achievements of his â€Å"idol† encourages him to do better every single day. From black state competitions, he started joining the more prestigious white state competitions. His participation in white state competitions led to his banning from joining black state competitions. At this point, he feels as if his progress in his craft takes him away from the things he loved the most. Luckily, Mark later on leaves for the United States as a university scholar, through the help of a famous American tennis player and other white donors. Conclusion â€Å"Deep within me,I knew that I could never really leave South Africa or Alexandra. I was Alexandra, I was South Africa†¦ † (348). This goes to show that despite of all the successes, the author looks back in his roots. At first, his move out of Africa was just his way of â€Å"escaping† the endless circle of failed dreams and lack of opportunities. But his absence in his country makes him reaffirm his identity, and gives him the opportunity, to finally appreciate what his past has to offer for his present and for his future. This book tells a very dark story filled with pain, sadness and loneliness on most of its chapters, but it also provides a strong foundation for the readers to further understand the plight of the narrator. The journey he took was not only of hope, but rather, a journey of rediscovery. How can the illiterate function, he wondered, in a world ruled by signs (201)? The books had taught him and transported him to places where he could be â€Å"free to think and feel the way I want, instead of the way apartheid wants† (254). Why burn the only thing that taught one to believe in the future, to fight for one’s right to live in freedom and dignity? † (285). Here reaffirms his conclusion as we experiences Soweto riots, which was triggered by resentment over the government’s ruling that African education system be taught it Afrikaans instead of English. Upon witnessing the library burn down he inquired for enlightenment from one of his peers, who mentioned that the burning is for the destruction of all the traces of white oppression in the Bantu Education system. The struggles in his youth, leads him to think that literacy is the key to success. by learning English, he will be given better opportunities, the same as the whites. According to the author, literacy has given the whites so much edge and power over the black Africans. Having an education will somehow even out the playing field. Literacy for Mathabane is so important, that for him this will eventually lead them to be liberated from all their struggles. In the end, we really have no control over our government, over the people around us, and over norms and traditions we grew up with. But we do have full control over our perspective, our feelings and destiny. And this is precisely what Mathabane did. He took charge of his own future. This book inspires me to examine the choices I have made as a young person, at the same time, it makes me wonder whether the previous steps I have taken in life will take me closer to my aspirations or take me farther. But then, it makes me think deeper not just about my ambitions, but what I really want to contribute to my society in the end. This book serves as a wake up call. In a society wherein we are given so much opportunity, it seems as if we are left with no excuses not to excel. Reference: Mark Mathabane, 1998, Kaffir Boy, Simon & Schuster Adult Publishing Group

East Timor Assignment

Term 4 Economics Essay –Jack Stickley East Timor is a country surrounded by a picturesque and untouched landscape that has inhabited people for centuries. In today’s society however, East Timor has been economically left behind in comparison to other western world super powers. As the country attempts to rebuild its national identity following their separation from the Indonesia regime, certain obstacles threaten to stop their progress to become a developed nation.Least Developed Countries (LDC’s) can be commonly categorized by their lack of infrastructure and residential development, and visibly through the contrast to well developed countries of the Western world. The United Nations use the following criteria to identify LDC’s. Firstly, a low-income criterion based on a three-year average estimate of the GDP per capita, East Timor’s is under the required amount of $750 at $500. Secondly, a human resource weakness criterion involving a composite Au gmented Physical Quality of Life Index (APQLI), currently in East Timor the adult literacy rate is at 58. % a meek figure in comparison to Australia, a developed country, whose figure is 99%. Finally, there is an economic vulnerability criterion focusing on the instability certain factors including exports and agriculture. East Timor’s trade is out of balance with exports reaching $10 million as apposed to a large import figure of $202 million and, while the Timorese use their land effectively there is only 8. 2% of land area considered to be arable land for agriculture.These figures display that East Timor has the characteristics of a LDC as they continue to be economically undeveloped. East Timor is struggling to emerge onto the global stage as the country has been troubled by past incidents that interfere with the nations attempt to develop economically. The country faces immediate obstacles including agricultural difficulties, the lack of infrastructure due to their previ ous destruction and political unrest and corruption.There is a significantly small amount of skilled Labor in East Timor especially in the urban areas, which is why it is difficult to rebuild many parts of the country destroyed at the end of the Indonesian regime. The country is divided by different religions, traditions and language spoken making it difficult to have an equal economic system. Although primarily an agricultural country, in the past 30 years the economy has been structured to be dependant on external transfers, even for food.East Timor has serious problems of illiteracy; malnutrition and disease, problems that will be intensify in the future due to the anticipated rapid population growth of this youthful population. 70% of the population support themselves by subsistence agriculture including crop farming and fishing, meaning much of the exchange is in the form of barter. Due to East Timor’s relatively poor and fragile soils, constant population relocation and disruption due to colonial laws, production is low but marginally within the bounds of sustainability.East Timor is now faced with the challenges of the decrease in the flow of foreign direct investment (FDI) to developing countries, the decrease in global official development assistance (ODA) and the decrease in trade preferences. A major dilemma for East Timor is to regain an adequate standard of living and with a greater degree of self-sufficiency; a rather difficult task. For East Timor the challenge of achieving economic stability and development is certainly a daunting prospect.When taking steps forward economically it is essential that innovative strategies are produced and an alternative non-western development culture is created. With the world gripped by oil shortage The Timor Sea Treaty, which is split 90% to 10% in favour of Timor, will be useful in the development of the country. Accessing income is currently difficult for workers and therefore they don’t have t he capacity to invest or save what they do earn, but income can be earned and received through providing services and withholding this income from third parties that may interfere. East Timor is in desperate need of foreign dollars.A dependence on aid in the short term with an increased reliance on services in the medium to long term rather than the export of agricultural and manufactured commodities may be an optimum strategy for East Timor. Entrepreneurial skills need to be developed through a strong education system. Continued external support is required as the building blocks for East Timor to develop economically. The Government also has a significant role to play as it is crucial that the country adopts Macroeconomic policies which also generate productive work and income opportunities to develop sustainable livelihoods.It is important that the poor are assisted in their efforts to improve their farming and commodity production. East Timor is currently a country with economic , social and political difficulties and is a country that is fighting back following a difficult phase in the countries political life. However, if assistance is gained from other supporting countries, service and non-production activities gain majority in the economy the nation should be able to develop and be considered as a developed country. East Timor Assignment Term 4 Economics Essay –Jack Stickley East Timor is a country surrounded by a picturesque and untouched landscape that has inhabited people for centuries. In today’s society however, East Timor has been economically left behind in comparison to other western world super powers. As the country attempts to rebuild its national identity following their separation from the Indonesia regime, certain obstacles threaten to stop their progress to become a developed nation.Least Developed Countries (LDC’s) can be commonly categorized by their lack of infrastructure and residential development, and visibly through the contrast to well developed countries of the Western world. The United Nations use the following criteria to identify LDC’s. Firstly, a low-income criterion based on a three-year average estimate of the GDP per capita, East Timor’s is under the required amount of $750 at $500. Secondly, a human resource weakness criterion involving a composite Au gmented Physical Quality of Life Index (APQLI), currently in East Timor the adult literacy rate is at 58. % a meek figure in comparison to Australia, a developed country, whose figure is 99%. Finally, there is an economic vulnerability criterion focusing on the instability certain factors including exports and agriculture. East Timor’s trade is out of balance with exports reaching $10 million as apposed to a large import figure of $202 million and, while the Timorese use their land effectively there is only 8. 2% of land area considered to be arable land for agriculture.These figures display that East Timor has the characteristics of a LDC as they continue to be economically undeveloped. East Timor is struggling to emerge onto the global stage as the country has been troubled by past incidents that interfere with the nations attempt to develop economically. The country faces immediate obstacles including agricultural difficulties, the lack of infrastructure due to their previ ous destruction and political unrest and corruption.There is a significantly small amount of skilled Labor in East Timor especially in the urban areas, which is why it is difficult to rebuild many parts of the country destroyed at the end of the Indonesian regime. The country is divided by different religions, traditions and language spoken making it difficult to have an equal economic system. Although primarily an agricultural country, in the past 30 years the economy has been structured to be dependant on external transfers, even for food.East Timor has serious problems of illiteracy; malnutrition and disease, problems that will be intensify in the future due to the anticipated rapid population growth of this youthful population. 70% of the population support themselves by subsistence agriculture including crop farming and fishing, meaning much of the exchange is in the form of barter. Due to East Timor’s relatively poor and fragile soils, constant population relocation and disruption due to colonial laws, production is low but marginally within the bounds of sustainability.East Timor is now faced with the challenges of the decrease in the flow of foreign direct investment (FDI) to developing countries, the decrease in global official development assistance (ODA) and the decrease in trade preferences. A major dilemma for East Timor is to regain an adequate standard of living and with a greater degree of self-sufficiency; a rather difficult task. For East Timor the challenge of achieving economic stability and development is certainly a daunting prospect.When taking steps forward economically it is essential that innovative strategies are produced and an alternative non-western development culture is created. With the world gripped by oil shortage The Timor Sea Treaty, which is split 90% to 10% in favour of Timor, will be useful in the development of the country. Accessing income is currently difficult for workers and therefore they don’t have t he capacity to invest or save what they do earn, but income can be earned and received through providing services and withholding this income from third parties that may interfere. East Timor is in desperate need of foreign dollars.A dependence on aid in the short term with an increased reliance on services in the medium to long term rather than the export of agricultural and manufactured commodities may be an optimum strategy for East Timor. Entrepreneurial skills need to be developed through a strong education system. Continued external support is required as the building blocks for East Timor to develop economically. The Government also has a significant role to play as it is crucial that the country adopts Macroeconomic policies which also generate productive work and income opportunities to develop sustainable livelihoods.It is important that the poor are assisted in their efforts to improve their farming and commodity production. East Timor is currently a country with economic , social and political difficulties and is a country that is fighting back following a difficult phase in the countries political life. However, if assistance is gained from other supporting countries, service and non-production activities gain majority in the economy the nation should be able to develop and be considered as a developed country.

Free Essays on Kakfkas Metamorphosis

A Bug’s Life; â€Å"Kafka’s ‘Metamorphosis’† Franz Kafka’s, â€Å"Metamorphosis†, is arguably one of the most eccentric, yet exemplary literary works ever published. Kafka uses science fiction to provide insight into the mind of Gregor Samsa, a young man who seems to have fallen into the pits of life’s endless routine. As the story begins Gregor is mysteriously transformed into a large grotesque insect, this represents the insecure feelings he feels about himself. As a selfless, very dutiful man Gregor works extremely hard at a job he truly despises just to support his sister and parents with whom he lives. Betrayal, escape, and self sacrifice are among the many themes explored through Gregor in this truly one of a kind story. As Sheldon Goldfarb, a doctor of English and published critic, so bluntly states, â€Å" The Metamorphosis† is a depiction of the helplessness and disgusting nature of the human race.† Admittedly, after reading this story for the first time, I could not help but question the acceptance of â€Å"Metamorphosis† as a serious literary work. For one, the idea of someone turning into a bug was a little too far-fetched and unrealistic to be taken serious. However, this opinion of mine would change after I was forced to read and interpret this story thoroughly. Upon closer inspection of detail and symbols I’ve concluded that ‘metamorphosis† is honestly one of the best stories I’ve ever read. With a subtle kind of style, Kafka is able to delve into the flaws of humanity and exploit them for everyone to see. One tool of literature that Kafka uses to perfection is imagery. In the first section of this three part story, Kafka paints a visual picture of Gregor lying in his bed after just being transformed into an insect. As Goldfarb points out, the two most memorable images a reader experiences in this story are â€Å".....first, the picture of Gregor Samsa transformed into an insect, lying on... Free Essays on Kakfka's Metamorphosis Free Essays on Kakfka's Metamorphosis A Bug’s Life; â€Å"Kafka’s ‘Metamorphosis’† Franz Kafka’s, â€Å"Metamorphosis†, is arguably one of the most eccentric, yet exemplary literary works ever published. Kafka uses science fiction to provide insight into the mind of Gregor Samsa, a young man who seems to have fallen into the pits of life’s endless routine. As the story begins Gregor is mysteriously transformed into a large grotesque insect, this represents the insecure feelings he feels about himself. As a selfless, very dutiful man Gregor works extremely hard at a job he truly despises just to support his sister and parents with whom he lives. Betrayal, escape, and self sacrifice are among the many themes explored through Gregor in this truly one of a kind story. As Sheldon Goldfarb, a doctor of English and published critic, so bluntly states, â€Å" The Metamorphosis† is a depiction of the helplessness and disgusting nature of the human race.† Admittedly, after reading this story for the first time, I could not help but question the acceptance of â€Å"Metamorphosis† as a serious literary work. For one, the idea of someone turning into a bug was a little too far-fetched and unrealistic to be taken serious. However, this opinion of mine would change after I was forced to read and interpret this story thoroughly. Upon closer inspection of detail and symbols I’ve concluded that ‘metamorphosis† is honestly one of the best stories I’ve ever read. With a subtle kind of style, Kafka is able to delve into the flaws of humanity and exploit them for everyone to see. One tool of literature that Kafka uses to perfection is imagery. In the first section of this three part story, Kafka paints a visual picture of Gregor lying in his bed after just being transformed into an insect. As Goldfarb points out, the two most memorable images a reader experiences in this story are â€Å".....first, the picture of Gregor Samsa transformed into an insect, lying on...

History Course Work Essays

History Course Work Essays History Course Work Essay History Course Work Essay Question 1: Is Racism Still an Issue in the USA? According to Winant (p.315), racism still remains an issue in America in the twenty-first century. The truth of the matter is, regardless of the fact that we work and live around assorted qualities, our spiritual leaders and closest companions, the general population we welcome into our homes and lives, frequently appear as though we are fortifying a de facto segregation. This cultural and social isolation is not limited to uneducated individuals. Additionally, even in the 21st century, a few individuals still refuse to recognize that there is racial discrimination, which does not help to eliminate the issue. Question 2: What are the Major Changes Women Experienced in the 1920s? Women in America in the 1920s got more access to jobs, the right to vote and started performing new roles in the society. They also challenged the conventional Victorian principles of how women ought to act. Additionally, flappers smoked in broad daylight, danced new moves, and were sexually freed. They wore garments more advantageous for action and quit wearing corsets and long skirts. The divorce rate increased as ladies were not satisfied just to remain at home and endure awful spouses (Smith, p.501). However, it is good to note that most ladies were still housewives and were not as liberated as their men. Question 3: What Would You Say was the General Attitude among Americans towards the Idea of Equality for All Americans at the End of the 1920s? The general attitude among Americans towards the idea of equality for all Americans was greeted with contempt and friction. The whites could not picture them being treated as equals with the blacks. Smith, Andrea. Heteropatriarchy and the Three Pillars of White Supremacy: Rethinking Womenof Color Organizing. Women in Culture: An Intersectional Anthology for Gender andWomens Studies. Wiley-Blackwell, 2016. 404. Winant, Howard. The Dark Matter: Race and Racism in the 21st Century. Critical Sociology41.2 (2015): 313-324.

Knickerbocker Story

Knickerbocker Story Knickerbocker Story Knickerbocker Story By Sharon The Oxford Dictionary of Etymology tells an interesting story of the origin of the word knickerbockers. In 1809 Washington Irving, who is famous for the short stories Rip Van Winkle and the Legend of Sleepy Hollow, published a book called History of New York. The book was published under the pen name Diedrich Knickerbocker. Pictures of the supposed author showed him wearing loose breeches, which then took his name. However, thats not the whole story of knickerbockers. Sometime in the 19th century the word was abbreviated to knickers, a word which will send young British children (and even those old enough to know better) into helpless laughter. The reason? Knickers are the common British term for womens underwear. Want to improve your English in five minutes a day? Get a subscription and start receiving our writing tips and exercises daily! Keep learning! Browse the Vocabulary category, check our popular posts, or choose a related post below:What Does [sic] Mean?35 Genres and Other Varieties of FictionHow to Punctuate Introductory Phrases

SUSTAINABILITY AND BUSINESS Research Paper Example | Topics and Well Written Essays - 2250 words

SUSTAINABILITY AND BUSINESS - Research Paper Example This results in degradation of land, accumulation of waste, and depletion of water, oil, fuel, forests, fishing, minerals, and other natural resources. Hence conservation of natural resources is vital. Uncontrolled production of waste has to be reduced, and recycling of used products undertaken. Corporate social responsibility that advocates sustainable business practices is increasingly required. In the information-based environment business and government practices are becoming more transparent. The Triple Bottom Line of economical, social and environmental regeneration underscores corporate operations. Together with creating a more sustainable world, ethical behavior and sustainable business operations provide organizations with a competitive advantage, resulting in increased customer loyalty, greater productivity and profitability. Introduction Sustainability is defined as â€Å"meeting the economic, social, and environmental needs of the present without compromising the similar needs of the future generations†1. It is an ongoing process and includes the regeneration and equitable distribution of resources, awareness of the mutual inter-relationships between the economy, the society and the environment, prevention and control of environmental degradation, waste reduction, and the sparing use of non-renewable and renewable resources. Sustainable businesses replace nationally and internationally produced goods with products created locally and regionally; are responsible for the effects they have on the natural world; grow and develop without the need for exotic sources of capital; and use production processes that take into account the dignity and human rights of individuals and communities. Additionally, sustainable business practices result in durable and harmless products which have long-term use; and they convert consumers to customers by educating them on product purchasing2. Thesis Statement: The pupose of this report is to investigate the impor tance of sustainable business practices and to highlight the sustainable strategies used by contemporary global organizations to tackle the issue. Recommendations will be presented on how global businesses can improve their advocacy of sustainability. CSR Aids Economic, Social, Environmental & Business Sustainability Corporate Social Responsibility (CSR) is business’ contribution to sustainable development. Organizations in a global environment often play an important role beyond the creation of employment and wealth, to include responsibility for societal and ecological issues3. Sustainability of the environment and the natural resources of the earth is one of the most vital concerns underscoring corporate social responsibility. Another important force that drives corporate social responsibility is the practice of business ethics with transparency of information, and corporate accountability for actions taken4. To promote ethical business processes, new regional and bilatera l trade treaties are focusing on human rights issues such as labor rights and fair trade5. Other major trends that drive corporate social responsibility include the greater access to information by consumers on ethical and sustainability issues. Additionally, the rise of globalization creates powerful capitalist development which calls for the harmonizing of corporate interests with the larger public interests. Moreover, the failure of the public sector necessitates the private sector to resolve sustainability issues6. Corporate social initiatives are major activities undertaken to support causes and to fulfill commitments to corporate social responsibility. Six important social initiatives are: cause promotions, cause-related marketing, corporate social marketing, corpor

Accounting and society--litarature review Essay - 2

Accounting and society--litarature review - Essay Example In this case, the two environmental approaches that accounting practices can be conducted include the free market and the pro-regulatory approaches. These approaches have been interchangeably used for the interests of the society (Buckley & Weston 2006, p.16). In the recent past, the adoption of the free market was considered ideal but until the world economic crisis experienced in 2008, several issues have been aroused which necessitate the adoption of regulation approaches. However, the consideration of the ideal environmental approach necessitates the analysis of their effects in the economy. The free-market approach to accounting information entails the treatment of the information as normal goods and services, which are impacted by the forces of demand and supply. For this reason, the preparation and utilization of the accounting information would yield optimal output. For any business entity, they will offer financial information that would address the needs of the economic demand (Flegm 2004, p.56). In addition, business entities would be required to provide the expected financial information without the imposition of any regulation. For instance, when companies would be required to offer the shares in order to be listed, they would be necessitated to offer the required financial information to attract investors. On the other hand, the implementation of the pro-regulatory approach involves the incorporation of regulation that would necessitate all business entities, especially companies so as to offer their accounting information freely to the public. In this regard, the accounting information is considered to be a public need, and for that reason, companies have to set some finances for the preparation and presentation of the accounting information. After the accounting information have been produced, it is essential to realize that they become free and everyone can access them. Through this practice, there is a conception that

Intellectual property law Coursework Example | Topics and Well Written Essays - 3000 words

Intellectual property law - Coursework Example The last named often includes copying of "intellectual property" without authorization in writing from the copyright holder, who in almost all cases is a publisher who has been authorized to act on behalf of the work’s creator (Cornish and Llewelyn, 2007). Through the parliament, the United Kingdom enacted Copyright, Designs and Patents Act 1988 (c. 48), which is also called CDPA. Under section 1 of the Copyright,1 existence of copyright in an original literary work is spelt out. A person is assumed to have violated the Copyright if he does any act that is restricted by the Act, which includes copying literary work without seeking permission from the author or the copyright owner,2 and publicizing copies of the work.3 Breach of the copyright can be committed in respect to the whole of a sizeable part of the work.4 Provided that certain conditions are fulfilled, copyright grants the author of the work exclusive rights over their use. For instance, the author of a work enjoys ex clusive rights to prevent or allow performance of their work in public or its copying. These rights are referred to as economic rights (Intellectual Property Office, 2011). Copyright is violated if someone does any of the exclusive actions prohibited by the copyright devoid of consent from the owner, in respect to the entire or a substantial component of a copyright work. Notably, there are exceptional circumstances where someone may use copyrighted work without violating the copyright. In the case of Paul Gregory Allen v (1) Bloomsbury Publishing plc (2) Joanne Kathleen Murray, 5 it will be discussed, in length, to what extent the judges considered copyrights as infringed or not infringed and the reasons they based their judgements on. Civil Procedure Rules A court is charged with the power to grant a summary judgement on the entire claim or on a particular issue or against a claimant or defendant as per rule 24.2, which is enshrined in the Civil Procedure Rules (CPR).6 However, tw o things must be considered before a summary judgement is granted including that the defendant or the claimant cannot successfully defend the claim and if there is any other gripping purpose why the the case should be taken for trial. Under CPR rule 24.6, security for costs can be put as a condition to act as an option to give a summary judgement (Cornish and Llewelyn, 2007). Facts The famous case between the popular Harry Potter series and the litigant, the Estate of Adrian Jacobs, the author of little known Willy the Wizard, a 16-page 1987 publication, shed new light into copyright issues and brought a completely new perspective into the history of copyright litigation.   Paul Gregory Allen on behalf of the Adrian Jacob estate, alleged that defendant, Scholastic Inc. continued to reproduce, distribute, offer for sale, sell copies of the book by J.K Rowling Harry Potter and the Goblet of Fire, which is "In substance similar to the copyrighted book Willy the Wizard, thus violating the United States Copyright Act. The authors of Harry Potter were therefore accused of violating the right to derivative works and hence the other copyrights of the complainant. This makes the case unique as the court had to decide whether there were ideas that were

Choosing Childs Sex Essay Example | Topics and Well Written Essays - 3000 words

Choosing Childs Sex - Essay Example In this research paper, I will try to give reason to the possible ethical issues that arise from the likelihood parents to be able to choose the sex of their children. The scope of this research paper will try to determine what is the ethical pros and cons in dealing with child sex selection. Whether desirable practice for medical, cultural, social or demographic reasons prohibiting or allowing it by law will likely result in producing harm for the given nation. There are ethical reasons that I will present in this paper - namely the genetic predisposition of female or male fetus to be born with anomalies. These arguments are plausible. The unethical ones go as far as altering the sex ration, further devaluing women and creating social imbalance. It will be further argued whether families having 2 or more children from the same sex will be permitted to keep the balance of their offspring by prenatal sex selection. It will be discussed whether couples have reproductive rights and how they can be infringed and violated. The consequences of forbidding or permitting child sex selection vary considerably from society to society and from individual to individual. Statistical data also varies between North America, Europe and Asian countries - India and China, in particular. Logically a comparison is impossible to be deduction about the child sex selection, because the social, cultural and economic factors that exist in India and Chine for a strong preference for son will be never prevalent and almost absent in Europe and North America. There are four major arguments which oppose sex selection methods: Such practices devaluate either one of the sexes; It reinforces the social attitudes and discriminate against girl/boy preferences; Women are struggling whether to choose abortion of the fetus if it is not from the desired sex or to give birth and kill it; It creates demographic imbalance in the sex ration. Since the introduction of the first sex selection clinic in Europe which happened around 1990, the interests, debates and even hostility surround these procedures. Often the hatred is generated and voiced by media and certain pressure groups, most likely religious organizations or professional bodies (Human Fertilisation and Embryology Authority (HFEA), 1993a). The public is struck by ethical and emotional concern and people have extremely polarized opinions - positive or negative. There are those who demand complete freedom to choose the sex of their children and those who express total disagreement and prohibition of prenatal sex selection which is not done in case of medical reasons. The main objections for sex selection come due to the demographic statistics in countries such as China, Korea and India, where the culture requires a sex preference due to the family policies restrictions. Population Reports (1994) shows that in some of the Asian countries as well as in the Middle East, boys are highly valued for religious, cultural, economic and hereditary purposes. The widespread practice of abortion or infanticide in case of female fetus suggests that the possibility to select the sex of the child in advance will further

Civil Engineering Management Portfolio Essay Example | Topics and Well Written Essays - 4000 words

Civil Engineering Management Portfolio - Essay Example Management is a leading science domain and routine in managing building companies. It is one of the oldest human activities; it activates human abilities on building investment objects in order to assure necessity for civil engineering purposes. It is good enough reason to take place in management development in civil engineering. As there are too many definitions of management depending on an author, only the most important are offered, namely the most acceptable in civil engineering domain. Remarkable attention is given to managing tasks in civil engineering as well to their correlationsIf we speak about management in civil engineering then the total quality management must be proposed. Total quality management is a business philosophy and accessible way of modern companies around the whole world. It is the most contemporary idea of developing and advancing in all life and work domains. The growing urge of efficient use of the earth's resources such as land, air, water and raw mate rials as well as concentration on efficient design, analysis and maintenance of civil structures requires a better insight in the spatial and temporal patterns of resources and activities (Bean, A.L., 2007). In view of the fact that the parameters of civil engineering today are not only confined to design and construction of structures but due to globalization and privatization of civil engineering organizations now civil engineering emerges as a study, which not only pay attention on construction.... Inspection is the activity that assesses by measurement or testing whether an element has conformed to specifications. Corrective work is then ordered to rectify any non-conformance in the element. QC builds upon the inspection efforts and relies largely on statistical techniques to determine trends and detect problems in the processes. Such techniques are being used routinely in manufacturing. With respect to the construction industry, concrete cube testing is one rare example. Both QA and TQM are focused on meeting customer requirements, and this is at the top of the agenda. It may be said that if TQM is necessary for all businesses, it becomes more crucial and critical in case of civil engineering because structures and constructions are the phenomena afford no repetition or revision after completion. In this way, civil engineering project management becomes a dynamic multi-dimensional and multi-pronged strategic field. (Pyzdek, Thomas, (2000) 1.1 Objective of the Study In general and widely adopted sense, civil engineers are considered to design and manage the construction of roads, railways, buildings, bridges, tunnels, dams, airports, water supply and sewage systems. They must have to look into several factors in the design procedure from the production costs and expected lifetime of a project keeping in view the government policies and possible environmental hazards such as hurricanes and earthquakes. Civil engineering, considered one of the oldest engineering disciplines, assimilates many specialties. The most common and crucial fields of civil engineering include structural, water resources, construction, transportation, and geotechnical engineering. (Bean, A.L., 2007) Most of the civil engineers hold administrative or supervisory

The Daily Life of a President Research Paper Example | Topics and Well Written Essays - 1000 words

The Daily Life of a President - Research Paper Example Job of a president includes â€Å"chairing meetings, setting agendas, appointing committees and assuring their proper functioning, and supervising the board administrator† (Stafford). What to talk of the meals, even the breakfast of a president is hardly ever taken in a private setting. Quite often, the president has to attend breakfast out of the house. Such news are typical of a president; â€Å"Georgian College  employees are invited to attend a  President’s Breakfast  at the  Barrie, Midland, Orillia  andOwen Sound  campuses† (â€Å"Have Breakfast†). Almost every day, the president has to deal with unforeseen matters and be present beyond the office time to make decisions of national and international significance. This practically involves the president in the job mentally, if not physically for full 24 hours because most presidents can not escape their job even in their dreams. The day of a president starts with the personal secretaryâ₠¬â„¢s report, who does the night duty to make note of all news, calls and messages for the president that may arrive in the night while the president is sleeping. While he is delivered a glassful of fresh juice or bed-tea as may liked by the president in the bed, the personal secretary narrates the report and the two discuss how to modify the schedule to incorporate the changes. The secretary also confirms the numbers of flights, time of flights. He also checks if the pre-departure arrangements have been made to all local and abroad tours. The president has breakfast with the family, if he is spared the opportunity by the local ministers, government officials or foreign ministers. A heavy breakfast acquaints the president with all the energy that is required during the day. After the breakfast, the president sets off to make guest appearance at some school, hospital or conference. He may or may not accompany his wife with him on such visits. In a vast majority of cases, presidents t ake their wives along with them to the opening ceremonies. On his way to the ceremony or conference, the president tends to take a preliminary in-sight to the speech prepared for him by the personal speech-maker. Most presidents appoint a person with exceptional vocal skills for this purpose. The speech is hardly ever read completely and thoroughly by the presidents as they are so many and have to be made at quite a lot of places on a daily basis. Occasionally, a president may experience difficulty reading a speech if the words are printed wrongly. The president’s visit adds tones to the importance of a ceremony and it is brought in the lime-light. The president may be offered buffet at the location of ceremony for lunch. After the ceremony, the president proceeds towards the press-conference for clarifying public’s doubts over the enforcement of recent alterations in the rules and regulations. A president takes the press-conference as an opportunity to clarify the con fusions that may have cultivated in the minds of the public and the media from time to time and satisfy their queries. Press-conference is a very challenging event for a president because he has to live answer the most critical questions openly raised by media’s representatives. To make it worse, the whole session is telecast live and each and every emotion of the president is recorded. In order to gain public’

Civil Engineering Management Portfolio Essay Example | Topics and Well Written Essays - 4000 words

Civil Engineering Management Portfolio - Essay Example Management is a leading science domain and routine in managing building companies. It is one of the oldest human activities; it activates human abilities on building investment objects in order to assure necessity for civil engineering purposes. It is good enough reason to take place in management development in civil engineering. As there are too many definitions of management depending on an author, only the most important are offered, namely the most acceptable in civil engineering domain. Remarkable attention is given to managing tasks in civil engineering as well to their correlationsIf we speak about management in civil engineering then the total quality management must be proposed. Total quality management is a business philosophy and accessible way of modern companies around the whole world. It is the most contemporary idea of developing and advancing in all life and work domains. The growing urge of efficient use of the earth's resources such as land, air, water and raw mate rials as well as concentration on efficient design, analysis and maintenance of civil structures requires a better insight in the spatial and temporal patterns of resources and activities (Bean, A.L., 2007). In view of the fact that the parameters of civil engineering today are not only confined to design and construction of structures but due to globalization and privatization of civil engineering organizations now civil engineering emerges as a study, which not only pay attention on construction.... Inspection is the activity that assesses by measurement or testing whether an element has conformed to specifications. Corrective work is then ordered to rectify any non-conformance in the element. QC builds upon the inspection efforts and relies largely on statistical techniques to determine trends and detect problems in the processes. Such techniques are being used routinely in manufacturing. With respect to the construction industry, concrete cube testing is one rare example. Both QA and TQM are focused on meeting customer requirements, and this is at the top of the agenda. It may be said that if TQM is necessary for all businesses, it becomes more crucial and critical in case of civil engineering because structures and constructions are the phenomena afford no repetition or revision after completion. In this way, civil engineering project management becomes a dynamic multi-dimensional and multi-pronged strategic field. (Pyzdek, Thomas, (2000) 1.1 Objective of the Study In general and widely adopted sense, civil engineers are considered to design and manage the construction of roads, railways, buildings, bridges, tunnels, dams, airports, water supply and sewage systems. They must have to look into several factors in the design procedure from the production costs and expected lifetime of a project keeping in view the government policies and possible environmental hazards such as hurricanes and earthquakes. Civil engineering, considered one of the oldest engineering disciplines, assimilates many specialties. The most common and crucial fields of civil engineering include structural, water resources, construction, transportation, and geotechnical engineering. (Bean, A.L., 2007) Most of the civil engineers hold administrative or supervisory

Arabic Essay Example | Topics and Well Written Essays - 500 words - 1

Arabic - Essay Example Further, the contents of the media are substantially determined, by the culture; culture informs the beliefs and knowledge stock of people. Therefore, the media should consider issues that are relevant to the culture that the media represent. Cultural beliefs and cultural norms influence the structure and operations,  and the composition of the media. The social, religious and political issues inherent in the Arabic nations and the Arabic culture take precedence in the media while the rest of the issues from other cultures are squeezed in the rest of the space and time. In the 1990s, the governments in the Arab World owned most televisions channels. Satellite televisions are sprouting rapidly. This is not due to freedom of speech and money but due to political influence on their growth. The West has also influenced the growth of Arabian media through the Arab soap operas (Hammond 26). In 2003, Star Academy began when Reality television had entered the Arabic public discourse. That was when women fought for their political rights in Kuwait; election results were contested in Egypt and there erupted escalating violence in Iraq. The political crisis environment framed the current Arab- Western relations. It formed the backdrop that causes controversies surrounding the social and political impact of Reality television that assumes religious, cultural and moral manifestations (Hammond 28). Research in Media has stressed that the moral and social responsibility of news people should not agitate public opinion, but should keep the status quo. It is paramount to preserve national unity by not causing ethnic or religious conflict. Investigative journalism was not allowed in the Arab World due to limited freedom of speech. Personal reputation is a fundamental principle in Arab media; exposure of corruption and weaknesses in policy makers hold the news person in

Chemistry in Our Dailylife Essay Example for Free

Chemistry in Our Dailylife Essay Our entire universe is made up of matter which is constantly changing forms and evolving into other forms of energy. Chemistry is defined as the study or science of this ever changing matter. The other sciences which we study commonly like biology, physics and mathematics are all dependent on chemistry and are known as specific studies under the elaborate subject of chemistry. Since there is chemistry seen in biological forms as well as physical states of nature, there are subjects called biochemistry and physical chemistry which help study these changes. There are many chemical changes which occur around us everyday but we are never aware of them. But this is a great way of teaching children how magical the world of chemistry is! With these real examples you can teach them by taking a chemistry in everyday life quiz, as practical studies are always fun to learn. To make this job easier for you, mentioned below are a few such examples of chemistry in everyday life, take a look! Examples There are chemical reactions in daily life like, in the way you breathe, the food you eat, the water you drink and in every motion which is taking place around you at every second of the day. It is a very important and interesting concept which could be taught to your children as they have to know, how their world works. The best way to explain this to them is to show them practically how and why are a few things in nature the way they are! You can do this by demonstrating a few kids chemistry experiments for them. An essay on this topic can be a great start to teach these kids, what a wonderful thing, chemistry is. Find out what these intelligent mechanisms of nature are, that define presence of chemistry in daily life, read on. Water, which occupies 70% of the earths surface is made by two chemical elements, hydrogen and oxygen. Soap is an emulsifier which allows oil and water to mix and so the oily mixtures on body and clothes can be removed after application of soap and water. Chemistry in kids life can also include why vegetables are colored. Colored vegetables consist of chemical compounds called carotenoids which have an area known as the chromophore. It absorbs certain wavelengths of light and thus there are colored vegetables. Food is cooked because of the steam thats present either in the water added or that which is present inside the food items. Onions make you cry due to the presence of sulfur in the cells which break after the onions are cut. This sulfur gets mixed with moisture and thus irritates your eyes. You feel hungry because of the satiety center in your brain falls short of particular hormones to function and then sends the signal of hunger. You fall in love, get attracted and have a feeling of belonging because of certain monoamines present in your brain which get stimulated through nerve sensors. If you have wondered, why is the sky blue, it is due to a phenomenon called the Rayleigh scattering, which depends on scattering of light through particles which are much smaller than the wavelength. Hence when light passes through gases, there is scattering and the sky appears blue. Coffee keeps you awake because of the presence of a chemical called adenosine, in your brain. It binds to certain receptors and slows the nerve cell activity when sleep is signaled. Anaerobic fermentation is also a great concept which is present in the chemistry of everyday life. It is present in yogurt, breads, cakes and many other baking products. It is the multiplication of certain useful bacteria which increase the size of the food and make it more filling and soft. The food chain present in every ecosystem is also a major part of everyday life chemistry. Even though it has more biological background, it eventually works because of its chemistry. With these great examples, there is no other explanation of the existence of earth and its components other than chemistry. Thus, through so much to learn from, you can easily teach your children the importance of chemistry in our day-to-day life!

Compare And Contrast Different Organisational Structures And Cultures

Compare And Contrast Different Organisational Structures And Cultures Introduction Organisations are complex, social systems which seek to make the best use of people as a vital and essential resource, especially in today’s increasingly dynamic, globalised and competitive environment (Mullins, 2010: 3–9). They posses distinct identities, which are developed and shaped from a mix of how they choose to create, present and market their business to the world, the type of services and/or products provided and the culture that emerges as a consequence (Clegg et al, 2011, 14-16). Organisational structure should be driven by corporate strategy and the resulting objectives and tasks in order to facilitate the delivery of: Economic and efficient business performance; Performance management and the monitoring of activities; Accountability; Co-ordination across the business; Flexibility and adaptability providing a framework for change and innovation (Hayes, 2010: 270-282); Social satisfaction for those working within the organisation. (Fineman et al, 2010: 1-12). Therefore, organisations are systematically arranged frameworks seeking to create a unified, organic body which relates people, key business assets, knowledge and intellectual property in a design that aims to achieve specific goals (Clegg et al, 2011: 666). Basic models of organisational structure which have evolved in an effort to balance these factors are illustrated in Appendix 1. However, to be successful organisations must not operate in isolation from the environment that surrounds them (Morgan, 2006: 38–42), and some of the key aspects to consider are highlighted in Appendix 2. One of the most complex factors is that of culture – comprised of the habits, values, mores and ways of acting – by which people identify themselves and others (Clegg et al, 2011: 216). Organisational culture therefore relates to those patterns of beliefs, values and learned ways of coping with experience that have developed during the course of an organisation’s history, and which tend to be manifested in its material arrangements and the behaviours of its members (Brown, 1998: 9; Schein, 2010: 7-21). The important, though often intangible, cultural aspects of an organisation ultimately shape which levers of power and influence are the most effective in driving individual and group behaviours, ultimately affecting business performance and success (Linstead et al, :149–194). These factors are summarised in Appendix 3. In essence, culture can be regarded as being the personality of an organisation and as it shapes how people feel it is not something that can be easily managed (Stacey, 2011: 78-89). Organisational structures (particularly those imposed or developed during a period of change) that do not consider these cultural aspects can generate discontent, inefficiency, resistance and resentment from employees (Cunliffe, 2008: 45–68). Consequently, it is vital to reflect upon culture when considering organisational design as the informal structures that result are as important as the formal mechanisms and management arrangements created (Schein, 2010: 177-196). Ultimately, the decisions, actions and major developments of organisations are influenced and determined by shifting coalitions of individuals attempting to protect or enhance their own interests (Burnes, 2009: 197). Comparing organisational structures In developing the organisational designs outlined in Appendix 1, key factors must be considered which will shape the structural decisions taken. These are: Scale. Whilst larger organisations can benefit from efficiencies built around economies of scale, the greater complexity involved in managing large numbers of people with less likelihood of direct interpersonal contact often calls for more sophisticated organisational designs. Technology. This is the combination of resources, knowledge and techniques that creates an organisation’s products or services. The match between structure and technology – the technological imperative – is vital to maintain competitive advantage in modern business. For example, successful mass production operations have rigid structures built around large working groups. Environment. A successful business understands that they need to receive various inputs from the environment within which they operate and also sell their outputs into this environment. Structures therefore need to recognise factors such as global economics/markets, suppliers and competitors. Strategy. Organisational strategy – the process of positioning the organisation in its competitive environment and implementing actions to compete successfully – shapes design. Developing the organisation’s unique selling point or market differentiation by building a structure that protects and develops key competences is a critical issue if business growth is to be maintained. (French et al, 2008: 330–334) Consequently, in considering the relative merits of the structures shown in Appendix 1, the following observations can be made: Functional structure Organisations built around functional structures deliver clear task assignments which can be easily aligned to the skills and training of individuals and teams ((Stewart et al, 1999: 82-88). The structure is easy to explain to employees, suppliers and customers whilst also facilitating internal communications and problem solving as knowledge pools are recognised and shared. Importantly, such structures also assist in the development of leaders and managers as functional peers and superiors are clearly identified and should be accessible (French et al, 2008: 348). Unfortunately, such functional approaches can lead to the growth of sectional interests which may conflict with the needs of the organisation as a whole (Cole Kelly, 2011: 251). In focussing on the organisation’s functional hierarchy for direction and reinforcement, individuals and teams can lose sight of the importance of products, services or clients – the leadership is drawn into cross-functional problems (Adair, 2002: 17-25). As a consequence, conflict between functional units can increase with internal communications becoming ever more complex as they attempt to minimise such issues (French et al, 2008: 348). Product structure Large organisations with a wide product or service range are often attracted to a product-based structure as it can be more responsive to technological change as people are grouped on the basis of their expertise (and supporting infrastructure) within a particular unit (Hayes, 2010: 87-104). Such an approach also enables/supports rapid diversification and skills expansion in that additional product or service areas can be incorporated relatively easily (Cole Kelly, 2011: 251). This organisational methodology can introduce unnecessary internal competition between business units as certain product groups are promoted to the detriment of other elements of the organisation (Nadler Tushman, 1997: 71-88). Senior managers are faced with the challenge of controlling such behaviour whilst also recognising that the associated incentive and reward structures are inevitably built around the success of individual product lines (Burnes, 2009: 104–106). Geographic structure Large national or multi-national entities face significant logistical and communication challenges and this usually makes some kind of regional or area structure essential for effective decision making and control (Nadler Tushman, 1997: 59-70). Whilst this produces the benefits associated with a more decentralised approach (such as a focus on local customers and being responsive to regional market pressures), it does cause concern for senior managers seeking to set a unified corporate direction (Linstead et al, 2011: 225–226). Significant leadership and senior management effort must be spent on visiting geographically dispersed business elements in order to maintain personal relationships through face-to-face contact, thus avoiding corrosive and self-defeating internal competition (French et al, 2008: 350). Vertical specialisation The structures outlined above provide a clear separation of authority and activities on the basis of hierarchical ranking within the organisation. The chain of command created – on the basis of vertical specialisation – ensures that senior leaders plan and set the overall strategy with specific lower-level guidelines, and metrics issued for the implementation of that strategy (Morgan, 2006: 24–25, 104). Those organisations with many levels of hierarchy and control are considered as being â€Å"tall†, whilst those with only a few levels are described as being â€Å"flat† (French et al, 2008: 343). It is usually the case that the flatter structures allow greater decentralisation of decision-making and autonomy through the organisation whilst the taller structures focus on tighter, closer control mechanisms. The most effective balance for the organisation concerned must recognise the critical success factors set, the operating environment of the business and the existing corporate culture in relation to the perceived culture required (Mullins, 2010: 508–512; Stacey, 2011: 94-105). Unity of command, span of control and sensemaking As well as addressing the requirements of vertical specialisation, functional, product and geographic structures also seek to apply two key tenets of classical management theory: Unity of Command – an employee should receive orders and direction from only one superior. Span of Control – the number of people reporting to one superior must not be so large that it creates problems of communication and coordination. (Morgan, 2006: 19) These aspects are shaped by the organisations sensemaking abilities i.e. the skills and competences of managers to make sense of what they do (Clegg et al, 2011: 668). Sensemaking is a complex issue involving: Social context – considering the actual, implied or imagined views or presence of others; Personal Identity – a personal or group view of who they are (and their organisational identity); Retrospection – this is important within organisations, as sometimes the most important decisions are the least visible initially. Salient cues managers using past experiences and relating them to current scenarios in order to shape their actions and attitudes. Ongoing projects – what structure or patterns exist within the organisation to allow managers the time and space to review and reflect upon an issue and change direction or tempo if necessary. Plausibility – developing enough meaning to drive forward with a project. Enactment – The ability to react and shape or amend an evolving situation. Drafting and Doing – the ability to understand an emerging business scenario and then isolate key themes in order to understand what is going on. (Clegg et al, 2011: 22) Given these complexities, many organisations are seeking to develop mixed structures which seek to obtain the benefits potentially provided by the functional, product and geographical forms of organisation whilst also recognising the importance of these inter-personal aspects (Morgan, 2006: 50–52). Appendix 1 illustrates two models that aim to do so – Divisional and Matrix structures. Divisional structure A divisional structure seeks to overcome the problems associated with product or geographic diversity as each division can respond to the specific requirements of its product or market strategy (Johnson et al, 2011: 434). Divisional managers have greater personal ownership of their strategies and their teams, allowing for the development of competences focussed on a particular product range, technology area or customer grouping (Henry, 2011: 318–319). A divisional structure also provides significant flexibility as organisations can add, close or merge divisions as circumstances change (Johnson et al, 2011: 435). Whilst delivering a flexible and responsive organisation, a divisional structure does present a business with three key disadvantages: Divisions can become too autonomous, operating as independent businesses but introducing inefficiency by duplicating the functions and costs of the corporate centre. Personal and team identity is rooted in the division rather than the wider business, inhibiting cooperation, knowledge sharing and fragmenting expertise. Divisions can end up pursing their own strategies regardless of the needs of the corporate centre which loses control and is only able to add minimal value to the operation (Cole Kelly 2011:251–252). Matrix structure A matrix organisation seeks to overlay a horizontal structure based on products, projects, business activities or geographic area upon the more traditional vertical specialisation structure (Clegg et al 2011: 544). This introduces dual or even multiple lines of authority and responsibility in an effort to deliver flexibility in relation to the forming of project teams, improve the utilisation of resources and to encourage cross-functional cooperation (Linstead et al, 2011: 216–218). The vertical specialisation is seen as enduring, with the horizontal interaction often regarded as being temporary with the relationships dissolved as activities or projects are completed (Pettigrew Fenton, 2000: 117–143; Wall Minocha, 2010: 319–321). However, unless carefully controlled, matrix management complicates the unity of command and span of control aspects previously discussed (Morgan, 2006: 19). Without clear boundaries, organisational conflict between functional and project managers can emerge, the autonomy of line managers can be eroded and decision making becomes more inefficient leading to increased overheads (Clegg et al, 2011: 545). Organisational culture Having recognised that organisations do not operate in a vacuum and that it is important to create a structure that maximises the business return from the environment within which it operates, it is important to consider how culture (the shared ways of thinking and behaving) shapes success (Cole Kelly, 2011: 590). Eight cultural characteristics have been identified as being critical for organisational success: A bias for action – doing rather than discussing; Staying close to the customer – learning about their requirements and meeting them in full; Autonomy and entrepreneurship – being encouraged to think; Productivity through people – recognising and rewarding best efforts; Hands on – executives keeping in touch and displaying corporate values; Core competences – focussed on what you do best; Simplicity where possible – lean organisations with the fewest possible layers; Loose-tight properties – focussed on core values whilst allowing tolerance to explore and challenge. (Peters Waterman, 1982: 89-318) In shaping an organisation in an attempt to maximise the potential return from these cultural characteristics, it is sensible to recognise the origins of corporate culture which are essentially: The societal or national culture within which an organisation is physically situated. For large, multi-national organisations this introduces the challenge of understanding and incorporating different and cultural frameworks; The vision, management style and personality of an organisation’s founder or dominant leader; The type of business an organisation conducts and the nature of its business environment. (Brown, 1998: 42) Culture is therefore about an organisations history, stories, language and values rather than the application of theoretical models (Cunliffe, 2008: 55). Culture in the organisational context becomes a critical success factor because: It shapes the image that key stakeholders (including customers) have of the company and can become a crucial element of product or business differentiation within a market segment; It influences performance as a positive culture (supporting the image and success of the business) that is essential to meeting corporate goals and the requirements of the wider business environment. A negative or counter-culture – such as that which could emerge during a period of restructuring – can work against organisational effectiveness; It provides direction, as mission, vision and values statements identify where the business is going and how it plans to get there. A culture that creates a shared ownership of goals and which guides decision making can reduce the need for direct control because people know what is expected of them, how to behave and what they will be rewarded for. It can attract and retain skilled and motivated staff. Strong cultures can have a powerful effect on the behaviour and commitment of employees. (Cunliffe, 2008: 58–59) In terms of cultural analysis, three levels of review can be considered: Observable culture, often described as â€Å"the way things are done†, which are often the methods, rituals, ceremonies and symbols used to impart an organisations shared values and approaches to new members (such as within induction programmes); Shared values, often manifested through statements aimed at delivering direction and cohesion and underpinned by identifiers such as the wearing of a uniform; Common assumptions i.e. the accepted truths (often implicit and unspoken) that members of an organisation share as a result of their joint experiences. (French et al, 2008: 380–382) Attempts have been made to codify the core organisational cultures that are presented and the commonly found models are: Role Culture – focussed on rules, tasks, procedures and job descriptions; Power Culture – power exercised by a central figure with few formal rules; Person Culture – the organisation exists for the benefit of its members; Process Culture – the following of highly regulated processes; Tough-guy Culture – driven by the need to take quick decisions, underpinned by risk-taking and a competitive ethos; Work Hard/Play Hard Culture – aiming to balance performance with work-place enjoyment; Bet-Your-Company Culture – a long-term outlook built upon significant (early) investment; Bureaucratic Culture – a focus on consistency, control, efficiency and conformity; Clan Culture – focussed on commitment, involvement, teamwork and participation; Task/Mission Culture – goal oriented with rewards based on achieving mission and goals; Adaptability Culture – focussed on flexibility, innovation, risk-taking, empowerment and learning. (French et al, 2008: 394–395; Cunliffe, 2008: 65, Cole Kelly, 2011: 146-149) If strategies are to be developed that may change the structure of an organisation then it will also be necessary to potentially challenge and change the underpinning culture (Hayes, 2010: 438-447) – considering purely rational processes such as planning and resource allocation will not be enough (Johnson et al, 2011: 181). However, dangers do exist when conducting any analysis of organisational culture as it is too easy to over-simplify or even trivialise the issues involved – it is not something that can be reduced to a few traits, easily linked to performance issues or readily managed (Johnson et al, 2011: 182). Managers can shape culture through vision and value statements, supported by their own actions and expectations and this includes the organisational structure applied (Cunliffe, 2008: 67). The power levers to be applied within the organisation and the cultural interaction that results should also be considered (see Appendix 3). However, perspectives on culture will influence the corporate view as to its relevance and importance to the sustainable success of the business and these views are essentially: Integration – the culture of the organisation is relatively clear, unambiguous and straightforward; Differentiation – recognising the existence of sub-cultures within groups that are not easily identified or understood and which can inhibit change or development initiatives if not addressed; Fragmentation – no real cultural consensus can be identified around which any business strategy or organisation can be built (Brown 1998: 296-297) Summary and conclusions Ultimately, organisational design is taken forward by corporate leaders and key decision makers whose choices are based upon their own predispositions (experiences, values and beliefs) (Cole and Kelly, 2011: 256, Nadler Tushman, 1997: 21). Therefore, although decisions are overtly based upon what is seen to be the best and most efficient construct for the business, in reality cultural factors prove to be just as important. Organisational culture is the basic assumption and beliefs shared by the members of an organisation, operating unconsciously and which help to define a company’s view of itself and its operating environment (Schein, 2010:219-234). Culture may contribute to the capabilities and strategic direction/effectiveness of an organisation, but it can also stifle necessary development and evolution if internal values and mores do not reflect external changes. Organisational structures and cultural influences can therefore both inform and constrain the strategic development and ultimately the competitiveness of a business In order to maintain competitive advantage and to avoid any strategic drift (where culture and organisational factors drive the business rather than the needs of customers and key stakeholders), both should be critically reviewed and their impact considered regularly by leaders and senior managers. References Adair, J. (2002). Effective Strategic Leadership, Basingstoke: Pan Macmillan Ltd. Brown, A. (1998). Organizational Culture, 2nd Edition, Harlow: Pearson Education Ltd. Burnes, B. (2009). Managing Change, 5th Edition, Harlow: Pearson Education Ltd. Cole, G.A., Kelly, P. (2011). Management Theory and Practice, 7th Edition, Andover: Cengage Learning EMEA. Clegg, S., Kornberger, M., Pitsis, T. (2011). Managing Organizations: An Introduction to the Theory Practice, 3rd Edition, London: Sage Publications Ltd. Cunliffe, A.L. (2008). Organization Theory, London: Sage Publications Ltd. Fineman, S., Gabriel, Y., Sims, D. (2010). Organizing Organizations, 4th Edition, London: Sage Publications Ltd. French, R., Rayner, C., Rees, G., Rumbles, S. (2008). Organizational Behaviour, Chichester: John Wiley Sons Ltd. Hayes, J. (2010). The Theory and Practice of Change Management, 3rd Edition, Basingstoke: Palgrave Macmillan Ltd. Henry, A.E. (2011). Understanding Strategic Management, 2nd Edition, Oxford: Oxford University Press. Johnson, G., Whittington, R., Scholes, K. (2011). Exploring Strategy, 9th Edition, Harlow: Pearson Education Ltd. Kakabadse, A., Ludlow R., Vinnicombe, S. (1988). Working in Organisations, Aldershot: Penguin. Linstead, S., Fulop, L., Lilley, S. (2009). Management Organization: A Critical Text, 2nd Edition, Basingstoke: Palgrave Macmillan. Morgan, G. (2006). Images of Organization, London: Sage Publications Ltd, Mullins, L.J. (2010). Management Organisational Behaviour, 9th Edition, Harlow: Pearson Education Ltd. Nadler, D.A., Tushman, M.L. (1997). Competing by Design: The Power of Organizational Architecture, New York: Oxford University Press Inc. Peters, T.J., Waterman, R.H. (1982). In Search of Excellence: Lessons from America’s Best Run Companies, New York: Harper Row Inc. Pettigrew, A.M., Fenton, E.M. (2000). The Innovating Organization, London: Sage Publications Ltd. Schein, E.H. (2010). Organisational Culture and Leadership, 4th Edition, San Francisco: John Wiley Sons Inc. Stacey, R.D. (2011). Strategic Management and Organisational Dynamics: The challenge of complexity to ways of thinking about organisations, 6 th Edition, Harlow: Pearson Education Ltd Stewart, G.L., Manz, C.C., Sims, H.P. (1999). Team Work and Group Dynamics, New York: John Wiley Sons Inc. Wall, S., Minocha, S., Rees, B. (2010). International Business, 3rd Edition, Harlow: Pearson Education Ltd. APPENDIX 1 MODELS AND ASPECTS OF ORGANISATIONAL

The Chosen Review :: essays research papers

History plays a large role in shaping the character of Rueven and Danny’s characters because they each have strong spiritual fathers that laid a foundation for them, their respective religions have very different roots, and they find that they have differences from these religions.   Ã‚  Ã‚  Ã‚  Ã‚  Both Rueven and Danny have spiritual giants for fathers. While Rueven’s father is not as well respected or as well known as Reb Saunders, he is every bit as caring and spiritual. Mr. Malter has raised Rueven in the Jewish fashion and has taught him to love God. The love that Mr. Malter shows Rueven is evident when Rueven is at the hospital. When Rueven finally wakes up, his father is so excited that he rushes over without even preparing himself. â€Å"His sparse gray hair lay uncombed on his head. That was unusual for my father. I never remembered him leaving the house without carefully combing his hair.† In addition, Mr. Malter developed a cough and got sick, probably attributed to excessive worrying over Rueven. Reb Saunders also loves his son, but has a hard time showing it. Since, Danny and his father never speak unless they are studying; it is a very strained and painful relationship for Danny. Reb Saunders is known all over the Jewish community for being a strong spiritual advisor to all the Hassid and Danny is expected to take his place. Reb Saunders position as rabbi is something of a family dynasty and it has gone on for many generations. Danny has been groomed to become the next rabbi since he was a child. All of this seems too much for Danny and it seems that he just wants to escape his destiny and live a normal life.   Ã‚  Ã‚  Ã‚  Ã‚  The roots of Rueven and Danny’s churches also play a role in their characters. Rueven is an orthodox Jew, and thus comes from very strict values. Rueven is expected to pray many times a day and to study the Talmud frequently. In addition, he eats kosher food, always observes Shabbat and follows Jewish law reverently. He is very faithful and hopes to be a rabbi someday. On the other hand, Danny comes from an even more demanding sect of Judaism. The Hasids have similar beliefs to the Orthodox Jews but hold to even stricter codes of conduct. One of the things that set the Hasids apart from other sects is their dependence on the tzaddikim or spiritual leaders of their communities.

History of Goods and Service Tax in Malaysia Essay

1. Introduction of GST Goods and service tax were first deliberated in 2005 with the intention to introducing it in 1st January 2007. However, it was withdrawn in the following year. In 2009, GST was revived with a proposed rate of 4% to replace current Sales Tax of 10% and Service Tax of 5% in a bid to diversify national revenues. However, the idea of GST still end up floating around as it has now been officially deferred. 2. Concept of GST Goods and Service Tax (GST), also known as Value Added Tax (VAT), is a broad consumption tax. The purpose of the introduction of GST is to spread the burden which borne by consumer in some particular areas into a wide range of goods and services with a lower tax rate. Thus, government’s revenue income will eventually increase to enable the further development and budget control to the country, other than just relying on petroleum and income tax revenues. GST is a multi-stage tax as it is levied on the â€Å"value added† created at the various stages in the importation†production†distribution chain of the product to which the tax is applicable. This tax structure helps to avoid the cascading effect embedded in current Sales Tax and Service Tax (SST) which are single-stage tax. It adopts a credit offset mechanism whereby tax charged on supplies (called output tax) made by a taxable business may be net off against tax paid on inputs (called input tax) to production. Only the difference is remitted to the tax authority. Nevertheless, the cost of GST is actually borne by final customers. However, not all supplies are standard rated supply, which are subject to proposed rate of 4%. Malaysian government has announced that some 40 items, mostly essential consumables and commodities will be free of GST, that is, either the items are exempted or given a zero-rating. The only difference is that input tax credits can be claimed by registered suppliers of zero rated supplies but not the exempted suppliers. Thus, lower income groups are protected. Furthermore, GST is a form of indirect tax as it is not a statutory obligation of a person to pay the tax unless certain GST taxable goods and services are consumed. Besides, the Malaysian government has indicated that Mandatory GST registration for suppliers will be based on a threshold of sales. Current indications are that the threshold will be set at RM500, 000.00 per year. Thus, with the introduction of GST, government is able to shift the reliance on direct tax to indirect tax for sources of revenue income to maintain its competitiveness as well as sustain long-term growth of the country. 3. Fate of GST in Malaysia The passage of GST in Malaysia has not been an easy sailing. As mentioned above, the idea of GST was first announced in 2005. However, it was shelved in 2006. Again, after the GST bill tabled in 2009, the second and third reading for GST is now being deferred again. Over-reliance on the direct tax and depleting petroleum are actually the major concern of government that contributes to the imposition of GST. Furthermore, the government is of the opinion that Sales and Service Tax (SST) has reached its threshold. To increase it the country’s exports uncompetitive. Under SST, exporters were incurring as much as RM1.4 billion annually. Therefore, the only way is to institute GST. GST is considered an equitable and comprehensive system of taxation that minimizes evasion and ensures a broader revenue stream. 3.1 Judgments from Macro-economic aspect By replacing the Sales and Service Tax with GST, the government is able to diversifies its sources of taxation to avoid being dependent on any particular tax base and the stability of tax revenue is ensured. As revenue from imports and taxes from the corporate sector may fluctuate, GST will not fluctuate, thereby bringing in a steady and sustainable revenue stream that is locally generated. However, the immediate outcry is that GST will cause the general price level goes up. However, empirical study in China indicates that GST implementation did not cause any inflation. Furthermore, public do not have to be over-worried of the continuous inflation as recent research also point out that GST may bring about a one-time increase in cost of living, but the impact on inflation is low. Meanwhile, according to the Ministry of Finance, Consumer Price Index is going to reduce 0.1% due to the lower GST rate. This can be further supported by studies that indicate prices did not increase significantly before and after the introduction of GST. Thereby it is clear that imposition of GST will only cause one time increase in general prices but would not necessarily lead to inflation which is continuous increase in the average of price over the time. Furthermore, a study done by Malaysian government also shows that households could enjoy annual savings of between RM14.50 and RM347 under SST system and GST system respectively. Additionally, it is indicated that the business sector could expect total annual savings of some RM4billion under the GST regime, while exporters would save RM1.4billion annually under a zero-rate system. Also, GST improve export competitiveness due to zero-rated and boost tourism because of the refund of GST.However, recent study argues that Malaysia can enjoy this trade competitive advantages only when there is no delay in input tax refund that cause increase in price of exports. Furthermore, there are many arguments against the indirect tax reform in developing countries. A country like Malaysia with presence of a substantial ‘informal’ sector, substituting VAT for border taxes is likely to deter the growth and development of the economy as a whole as VAT might drives firms from the formal sector into the shadow of informal economy. Many studies have indicated that developing countries consists of a very large size of informal economy. Informal economy is defined as the segment of the economy that escapes the tax net; it thus includes both the shadow economy and agriculture. Also, they argue that the imposition of VAT may also retard the development of markets, especially in the rural areas. As mentioned, imposition of GST diversifies government’s revenue sources and increase income. However, a previous study of GST in Mexico indicated that tax revenue increase might not be as large as suggested by standard literature due to the increase of the informal sector, shrinking the tax base. Furthermore, as a developing country, Malaysia may not benefit from the implementing GST due to the high administrative costs. Meanwhile, as GST was deferred, road shows, seminars and public education campaign are still being held by the authorities ever since the first announcement of GST in order to create awareness amongst the public about the oncoming tax transition. On the contrary, in the same time, GST opponents have been expressing negative by starting an anti-GST task force to protests against the implementation. Sentiment is that Malaysia is ranked more corrupt than ever and people are cynical that imposing GST will only be another avenue for corruption. From the discussion above, it can be seen that imposition of GST can improve collection of revenue in a more comprehensive, transparent and effective manner. Furthermore, more savings for households and corporate sectors can be expected with the substitution of SST with GST. Government has been paying effort in educating the public, however, hesitated in implementing the GST several times because of the lack of infrastructure to effectively collect the taxes. Furthermore, Malaysia is currently in a developing stage. There are still many informal sectors like agriculture sector and goods that are exempted from this system. Besides, the corruption issues in the country have yet to be addressed. It seems that the government needs more time to get ready for the implementation of GST and, thus GST might be implemented later rather than sooner. 3.2 Judgments from Micro-economic aspect (i) Corporate aspect GST is tax collected on behalf of government. Given the claimable input tax feature, GST is deemed not to be a business cost. However, GST will place a burden on the corporate sector (especially Small and Medium Enterprises), which will be responsible for collecting the new tax. SMEs may face the problem of cash flow difficulty due to the payment of GST upfront. Also the employment of qualified internal staff with the necessary experience can be quite costly. To add on to the problem, software programs would need to be revised to take into account the GST element hence adding on to the cost of operating a business. As conclude by studies, the compliance cost of SMEs is substantially higher than larger firms. Thus, GST compliance is four times more regressive to SMEs as compared to large firms. Again, representatives of the corporate sector have already expressed fears that corruption and bureaucratic ineptitude could raise the cost of administering the tax, thereby increasing companies’ operating costs. Furthermore, with regards to the threshold limit, survey done by The Associated Chinese Chambers of Commerce & Industry of Malaysia (ACCIM) ,with a small samples of 2000 people, has indicated that a threshold of RM5 million above is the most acceptable level instead of RM500,000. Extra compliance cost has a very high possibility of causing them to have substantial amount of revenue forgone. Even the neighbor country of Malaysia, Singapore, has a threshold limit of SGD$1 million. Shockingly, 80% of the respondents indicated that their computer systems are not ready to cater for the administration of GST. All of the reasons above clearly show that GST compliance is a very big issue to the corporate sectors, especially SMEs. High compliance costs that will be incurred for new software purchasing, staff training and low threshold limit have make them react very negatively towards the proposed GST. Thereby, it takes time for government to allay the fear of the corporate sectors and address the compliance cost issue. Thus, GST might be implemented later rather than sooner. (ii) Individual aspect Public are very reluctant to accept the implementation of GST. Some of them even formed a group representing the public to protest and express their non-approval for the introduction of the proposed GST with the contention of GST will â€Å"feed the rich and starve the poor†. Also, they are worried that those unscrupulous traders might take advantage of the GST to unnecessarily increase prices and pass this down to the final consumer. Actually, government has been spending time creating public awareness about the GST. However, the effort does not seem to be enough that most of the people do not actually realize that the lower income groups are protected as most of the basic necessities are actually zero-rated and tax exempted. Consumers have a choice to a certain extent whether to pay the tax should they decide to consume any of the non-essential goods and services. When it comes to exempting â€Å"basic essentials† from GST, however, there are arguments against list for political popularity. This is because too many exemptions can nullify the purpose of GST as a broad revenue base. Again, the â€Å"bureaucratic culture† in Malaysia further erodes the confidence of public towards GST. To sum up all the reasons above, given political sensitivity of the GST and the difficulty of controlling the reactions of the public and the corporate sector, the government might want to ensure that there is a long gap in between for the introduction of GST even though GST can be beneficial to the country. Besides, the Malaysian government needs time to establish computerization system and trained personnel for the tax transition. However, the budget deficit and depleting natural resources leave the federal government with little choice. Furthermore, the authorities has stressed that SST has reached its threshold, GST is the best option for the tax reform. Thus, given the reasons above and efforts of government create public awareness of GST, it might seen that GST is already in the pipeline and the current deferment was actually to allow the authorities to have more public awareness program and to give the corporate sector more time to get ready for the tax transition. 4. Equity of GST As indicated by government, GST provides equitable treatments as lower income groups are protected by zero-rated and exempted mechanisms. This method has been argued as simplistic as it ignores a number of important facts. First, empirical research indicates that there are significant difference in the pattern of expenditure between the poor and rich. Engel’s law point out that the share of expenditure on food and clothing is very high for the poorest households. According to the estimates of Hossain, VAT can be made less regressive with zero-rating of commodities that are consumed more by the poor households. Zero-rating â€Å"basic-commodities† protecting the poor and also the rich, since they also buy these commodities. In other words, zero-rating is an expensive way of protecting the poor since much of the â€Å"protection† is wasted on the rich. Second, the case for imposing VAT as has long been known a uniform VAT is likely to increase the price of many goods essential to the poor (Ahmad Stern 1987). Research on Bangladesh shows that a uniform VAT that disregards the differences in expenditure spending of the rich and the poor is significantly regressive as the poor suffer 2 to 3.5 percent loss in their income while the rich benefits from such reform. Because the poor may consume a relatively small amount of such products, it is undoubtly true that much of the benefits of such exemptions will go to the non-poor. Third, before the introduction of GST, the price of all commodities in fact has already incorporated an indirect tax component that is the tax charged on inputs for production. Therefore, no commodities will increase in price to the full extent of GST. Moreover, proponents of the tax reform have neglected the presence of a large informal economy in Malaysia. According to Emran and Stiglitz, the dramatic shift in favor of VAT as the main instrument for revenue rising in developing countries which have a large informal sector is misguided both on efficiency and equity grounds. Even a uniform broad-based VAT may be more progressive than more nominally progressive taxes (such as the personal income tax) that in practice burden only a limited group of wage-earners. This can be happen, for instance, informal sector producers that produce a close substitute of the formal GST-liable commodity will get high profit without bearing tax while formal sector producer may get lower profit and bearing tax. Therefore, informal sectors of a Malaysia might distort the equity treatment of GST amongst the corporate sectors. A further consequence is that the tax base of the GST is eroded and either less revenue is available for national expenditure prio rities, or higher rate of GST is required. Thus, the equity of GST still remains a question. The actual impact of a broad-based GST needs to be estimated by econometric model in order to answer the major arguments of broad-based GST. 4. Conclusion GST has been proposed by government to reduce the reliance on direct tax and the petroleum revenue. Also, it was planned to replace current SST. With a broader base for goods and services being subject to GST, the revenue for the government is expected to be higher. However, the implementation GST is being deferred again due to the political sensitivity and the negative reaction of the public. Furthermore, the lacking of infrastructure to effectively collect the taxes, negative responses by the corporate sectors and protests against GST by the public contributes further to the deferment of GST. However, it does not mean GST going to be shelved forever as Deputy Director of Customs, Subromaniam Tholasy, has made a clear statement that the implementation of GST has only been deferred, not cancelled. Also, the officials have been keen to stress that both consumers and businesses are likely to make savings under the GST. Thus, it is obvious that the GST already is in the pipeline. However, many things have to be done for the imposition of GST, thus GST might be implemented later rather than sooner due to the substantial time and cost incurred by the corporate sector and government in the preparation for the transition. Also, equity of GST still remains an issue. In order to make the implementation of GST to be successful, the government should start an extensive education and public awareness drive now to explain how the tax works and its impact on prices. Also, the government should address its major problem which is corruption to regain the confidence of public. Also, they has to take into consideration of the neglected factors such as informal sector and reconsider the equity issue in order to make the implementation of GST to be equitable and efficient.