Liquid Crystal Display Essay

A thin, flat electronic visual display that uses the light modulating properties of liquid crystals is known as a liquid crystal display. Direct light is not emitted by LCDs. Displaced cathode ray tube (CRT) displays of LCDs are used in most applications. Two sheets of polarizing material, are used in LCD displays, with a liquid crystal solution between them. The crystals align as a result of an electric current, so that light cannot pass through them. Each crystal, therefore, is like a shutter, either blocking the light or allowing light to pass through. Some of the technologies behind liquid crystal display are as follows Illumination-A cold cathode fluorescent lamp that is situated behind the LCD panel is used as an external lighting mechanism as LCD panels produce no light of their own. The conventional backlit LCDs are now being widely replaced by two types of LED backlit LCD displays. Active Matrix-This design depends on the usage of thin film transistors (TFT) — basically, tiny switching transistors and capacitors. One of the most important technologies behind liquid crystal display. These are arranged in a matrix on a glass substrate. They are required to switch the LCD’s pixels on and off rapidly. In LCDs, each colour pixel is created by three sub-pixels with red, green and blue colour filters. Twisted Neman tics-To allow light to pass through, twisted nematic displays containing liquid crystal elements are used, these twist and untwist at varying degrees to allow light to pass though . Any grey level or transmission can be achieved by properly adjusting the level of the voltage. Advanced fringe field switching (AFFS)-This technology provides superior performance and colour gamut with high luminosity. It helps in maintaining a wider viewing angle for a professional display and also minimizing colour distortion. Enhancement of the white/grey reproduction is achieved by optimizing the white gamut which also corrects the colour shift and deviation caused by light leakage. Vertical alignment (VA)-In this technology the need for extra transistors is removed because the liquid crystal material naturally exists in a vertical state. When no voltage is applied a black display is created and a white display is created when voltage is applied. This is one of the most widely used technologies behind liquid crystal display Bluephase Mode-It is used to obtain a better display of moving images; it also helps in improving the temporal response of liquid crystal displays. This technology removes the usage of expensive colour filters also short switching times can be achieved so realization of time sequential colour coding can be done Quality Control-There maybe occurrence of defective transistors in LCD panels which cause permanently lit or unlit pixels which are known as stuck pixels or dead pixels respectively. The presence of few defective transistors does not hamper the stability of the LCD panels. However the location of the defective pixels is important . it may be rendered useless if the defective pixels are clustered or are in the centre of the viewing area . also uneven patches may occur which is termed as clauding.

Music and Tourism in Scotland Essay

Scottish Tourism bloomed in the 1990s due to major cultural changes in society. Scotland began to create a new identity through the use of media that promoted the social and cultural attributes of the country. Scotland’s home-grown artists were used as a voice at the forefront of the promotion of Scotland’s culture and heritage to world tourism. My essay will consider a range of issues surrounding the relationship between Scottish tourism and the development of Scottish music during the 1990s. It will consider the artists and songs that played a key role in the development of Scotland’s national identity through outlining particular advertising campaigns used to promote for Scottish tourism. My essay will also discuss the future plans for Scottish Tourism and how music will be part of them. Scottish Music and Scottish Tourism Tourism contributes an enormous part of the economy in Scotland – boasting a visitor spend of approximately  £4b per year. As a tourist destination, Scotland boasts idyllic opportunities for its visitors such as the hillwalking the Munro Mountains, fishing the River Tay, immersing in the history of Edinburgh or Stirling and admiring the cultural diversities of Glasgow. These opportunities are realised and exploited by Government body: Creative Scotland, which was set up in 1993 and is dedicated to supporting the promotion of culture in Scotland on both national and international levels. Creative Scotland support the current Scottish Governments Corporate Plan, which promises: ‘To focus Government and public services on creating a more successful country, with opportunities for all of Scotland to flourish, through increasing sustainable economic growth.’ Scotland has developed an exceedingly strong worldwide reputation for its diverse culture and is continuing to do so by championing music and the arts through large scale events and festivals such as Celtic Connections, a relatively new festival of traditional Scottish music which is exclusively held across a number of high-profile venues in Glasgow including the flagship Glasgow Royal Concert Hall which was opened as part of the cultural renaissance of Glasgow in 1990 with Glasgow becoming a European City of Culture in 1990. The formation of this festival alone has increased global interest from its multiple televised broadcasts on BBC and HD and a promotional tour to Chicago in 2012 during the Ryder Cup at the nearby Merdinah Country Club. Another notable festival is T in the Park which is sponsored by Scottish Brewery; Tennents. Established in Glasgow in 1993, the festival will celebrate its 20th anniversary in 2013 and showcases international artists with a focus on new and established Scottish acts such as Scottish Band; Travis, who gained international recognition through performing at the festival from 1994 as an unsigned band and subsequently becoming a headlining act of the festival in 2000. The festival moved to Perthshire in 1997 and politicians in the area were united to promote ‘A Soundtrack for Scotland’s Tourism’, linking traditional music and tourism and diversifying the tourist industry. The festival attracts 85,000 people from all over Britain and in some cases worldwide, to Fife, Scotland, the festival has become: ‘One of the most important and critically acclaimed music events on the international festival circuit.’ The festival has been televised on BBC and footage of the festival includes shots of the backdrop landscape of Kinross and Fife regions. Promoting Scottish Nationalism and Tourism with Music in Sports & Branding Branded produce from Scotland provided the tourism sector with an indirect source of advertising the heritage and culture of Scotland during the 1990s. Many advertising campaigns were televised; in particular for the alcohol industry, which used iconic songs synced with images of rural and urban Scottish landscapes which helped create an escapist image of Scotland. An example of this would be Tennents’ Lager, who used Dougie Maclean’s song Caledonia against the imagery of a grimy busy city with arrogant people compared to the contrasting escapist, social, warm and friendly atmosphere of a public house in Edinburgh The sense of nationalism and pride in the cultural diversity in Scotland went from strength to strength in the early 1990s. Scotland celebrated a period of excellence in sport on a global scale which also helped boost the number of visitors to the country. Although Scotland’s national football team failed to advance through the group stages of all the World Cup tournaments in the 1990s including Italy, USA and France respectively, Scotland’s national Rugby team celebrated international success, beating England 13-7 in the 1990 Five Nations Grand Slam. This event penned The Corries lament: ‘Flower of Scotland’ as the unofficial national anthem of Scotland, boosting the national pride and identity and has been used ever since at most sporting events. The song was written to: ‘Kindle a new awareness of what is being lost and what can be regained. Scotland’s resistance, not its defeat is stressed here.’ Another notable use of Scottish music for advertising Scottish Tourism is the 1997 television campaign which used The Silencers version of Wild Mountain Thyme, which is a traditional piece of music popularised by the particular advert which featured iconic scenes of Scotland’s rural landscapes, castles and activities such as travel, surfing and walking. The advert quoted Scottish Poet Norman MacCaig who wrote about Scotland: ‘Only men’s minds could have unmapped into abstraction such a territory.’ Another song of note which relates to a worldwide audience and captures the picturesque imagery of Scottish landscapes would be Runrig’s version of the traditional Scots Lament; ‘Loch Lomond’, which was voted as Scotland’s best song by a reader poll in Scottish publication The List in 2008, beating Dignity by Deacon Blue, Caledonia by Dougie MacLean and 500 Miles by the Proclaimers, all of whom are regarded as Scottish Nationalist artists with Pete Wishart, Keyboardist of Runrig being elected as an SNP MP at Westminster in 2001. Conclusion – The Future of Scottish Nationalism and Tourism Scotland’s culture and heritage will continue to grow in the tourism spotlight through the commitment of Creative Scotland and its relationship with VisitScotland which is evident from its goals: ‘Creative Scotland’s ambition is to see Scotland as one of the world’s most creative nations by 2020.’ An example of this commitment is apparent as 2012 is the ‘Year of Creative Scotland’ which continues the celebrations of Scottish culture and promotes it to the world through festivals such as the Sound Festival which will be held over October and November and aims to bring visitors to the North East areas of Scotland to enjoy alternative music of Scotland. The internet has increasingly become a major role in the promotion of Scotland’s live music events with internet website; www.visitscotland.co.uk, acting as the information and marketing gateway for prospective visitors to find information, link to external websites such as event homepages and furthermore, purchase event tickets directly with great ease. Glasgow will again become City Of Culture in 2014 and will host the Commonwealth Games and the Ryder Cup, which will be an ideal opportunity for sports and Scottish music to join forces once again.

Case Study for International Finance Essay Example | Topics and Well Written Essays - 500 words

Case Study for International Finance - Essay Example Though it aims to promote fair trade in industries, it has remained controversial despite of its long existence in the field of business. The sustainability of an economic justice model is definitely hard. It requires the cooperation of all the people who are involved in its application. If those people will unite to follow all the requisites of that specific economic justice model it may lead to its long term efficacy and success. However, if an organization fails to fulfill its promise of prosperity, it will eventually lose its magnetism among the industry members who believe or are about to believe in it. Organizations tend to be too exaggerated when it comes to setting their rules and limitations to the extent that they no longer mind its effect on the workers and the product. They set their own standards not considering how it will impact those who are at the starting phase of business, most importantly the workers. The structure of modern economic justice at this point in time seems to be too unjust, most especially to the less privileged members of the society. Some critics blame the ineffectiveness of these models to globalization. In spite of the opportunities brought by globalization to the worldwide economy, it has caused income inequality in some nations (Kapstein, 2004).

Marketing communications Master Assignment Example | Topics and Well Written Essays - 2500 words

Marketing communications Master - Assignment Example Smith and Nephew is a one of the famous names in health care services. They are proven leaders having three main business units located across the globe offering specialized services in the orthopaedic ,endoscopy and advanced wound management and Reconstruction and trauma. Together as a single business unit, Smith and Nephew offer around 1000 different product ranges. Smith and Nephew is considered as powerful leader in advanced wound management and arthroscopy. Smith and Nephew operate in 32 countries across the globe with the turnover of $3.8 billion pertaining to annual sales. For many decades, Smith & Nephew has produced many advanced devices for all the health care professionals with the help of a premium technology which helps the hospital staff and other surgeons to provide a quick and economical treatment. The advantage of Smith and Nephew is the effective use of ageing demographics and increasing the life span of patients with the ability on technology .Technical equipment helps in rapid recovery from surgery and also to improve the mobility for effective health care design. Objective The objective of the marketing report is to run a communication campaign for Smith and Nephew regarding the announcement of the computer assisted surgery development agreement between Smith and Nephew orthopaedic and Brain Lab. The objectives of the communication planning will be Informing the customer on the latest computer assisted surgery Reminding the customer on the communications campaign Finally persuading the customer to view a demo or lecture on the technical advantages of the computer assisted surgery. The schematic diagram of a communication campaign given below also validates our choice of objectives Source:" Marketing Principles and Perspectives",Bearden,Ingram ,Chapter 16,page 5,,5th edition ,TataMc grw hill publication Steps involved in planning a communication campaign Source : ICFAI Management Journal First step is to identify the target audience If there is more number of target audiences, then we have to prioritize the order which is important for sustainability. Objectives framed for the communication campaign Selection of various messages and rechecks if there is more avenue or scope for the message communication. Choice of media Production of media materials like tapes, ribbon etc .Promotional kits should be used in media materials Formulation of Strategy plan and implementation of the same Evaluation to test the effectiveness of implementation of strategy focused. Analyze and decide on the communication strategies for future benefits. Next step will be design an effective work plan for communication process .The work plan strategy involved allocation of practical resources to facilitate the communications campaign It is important to devise work plan on the basis of the communica

Organizational Culture Essay Example | Topics and Well Written Essays - 1000 words - 1

Organizational Culture - Essay Example stry and providing services such as construction and agricultural products, including tractors, engineering vehicles, bulldozers, loaders, but it has also diversified now keeping in view its potential and also started making the shoes and boots. The company is having the revenue of US $ 36.339 Billion in the year 2005 and is currently employing 77000 employees approximately, the organizational culture the company is showing is strong in terms of services they are providing right now, it was all due to the fierce competition with Komatsu that the company decided to change its culture in 1990s as a result they are having very strong hold in the market, the culture was weak before 1990s as there were so many of the labor strikes and a lot of shutdown processing was there but sooner the company identified its weakness and worked on it, you can see that now the entire union of employees work together and corporate at their level best with the customer as a result the company gained succes s, which was otherwise not possible if there wouldn’t be any team work. The organization is following a dominant culture, there are strict rules that are followed by all executives and employees in the organization, which also includes intact working of supervisors, employees and executives. -The organization and me have few things common, both of us keep on striving to get the better results and also we both have a desire to excel in what we do, the organization has taken it self out of a situation from where no body gets out and eventually results in bankruptcy, nevertheless it kept on striving and today it stands number one in manufacturing construction tools and equipments. -The organization first of all believes in being innovative and risk taking which means that the employees whenever come up with great idea, they are allowed to implement it, also the organization believes in people orientation which means that they consider their employees as they have already paid the

The impact of the Land Registration Act 2002 on the conveyancing Essay

The impact of the Land Registration Act 2002 on the conveyancing process in registered land - Essay Example It served well for nearly 80 years and was able to cope with the fundamental economic and social changes that took place over that time. Today, nearly all land is ‘registered land’ and the system underwent significant reform with the enactment of the Land Registration Act (LRA) 2002 that entered into force on 13 October 2003. The Land Registration Act 2002 has been received with much critical acclaim, and rightly so. It is a work of monumental importance and monumental effort. Law Commission Report No 271 was itself the last in a long series of Reports discussing, proposing, rejecting and recommending changes to the fundamentals of the land registration system established by the Land Registration Act 1925 . As is well known, the Act of 2002 is designed to revolutionize conveyancing in England and Wales and to bring the land registration system established by the 1925 Land Registration Act into the modern age. In fact LRA 2002 was primarily designed to facilitate e-convey ancing: that is the holding and transfer of estates and interests in land electronically. This goal of a virtually paper free conveyancing system has not yet been achieved because the e-conveyancing provisions of the LRA 2002 have not yet been triggered , but the structure of registered land under 2002 Act is designed to ensure that e-conveyancing will work when the remaining technological issues have been resolved.

MGM330-0704A-04 Business Decision-Making - Phase 1 DB Essay

MGM330-0704A-04 Business Decision-Making - Phase 1 DB - Essay Example This discussion describes the different data collection methods, the issues associated with them and the situations each method is more suitable for. Social studies is a field which utilizes a lot of statistics in its studies. In order for some of the data to be unbiased a common method utilized to study human behavior and obtain qualitative or quantitative data is observation. Observation is a controversial data collecting method when utilized without people knowing there are being watched in scenarios such as in a public place. Interviews are very effective data collection methods for statistics involving in fields such as human resources. The data collected is easy and cheap to acquire, but at times sophisticated statistical models involving techniques such as hypothesis tests or multiple regression models are required (McClave & Benson & Sincich, 2001). A survey is a simple to implement data collection method. It can be utilize to obtain data extremely fast and allows the opportunity to be performed electronically because of its simplicity with the assistance of the internet. In the case of Piggy banking this company could utilize this data collection method in a lot of applications at the bank. A bank can create surveys and place them anywhere in the branch for customers to answer while they are waiting for a finance official to provide them with service at the branch. Another method that is commonly used to obtain data that can be utilized in statistical work is research. Research is an effective method to obtain secondary data. Secondary data is obtained utilizing readily available sources, in other words the data is collected by someone else and utilized by the researcher for a statistical study (Fao). This data can be collected extremely fast. On the other primary data which is collected by the researcher himself/herself is a very time consuming task. At times secondary data is not available and the only way to

Campbell's targets growing make grocery shopping Case Study

Campbell's targets growing make grocery shopping - Case Study Example The role of classical conditioning also comes into play at this stage. The advertisement acts as a conditioned stimulus (role of shopping performed by men) and the target audience is exposed to this advertisement to elicit the conditioned response (men go out to shop). Table A reveals that both men and women tend to buy less variety so as to reduce the number of items purchased. In general, both genders do not make a list of the specific brands they intend to buy. More than half; 56% men and 51% women list only the categories they have to buy. Neither men nor women choose products because they fetch discounts on loyalty cards. However 33% men and 36% women buy store brands to save money. A vast majority of shoppers; 73% men and 78 % women rely on previous usage and experience while selecting brands. Very few shoppers base their choice on product label and packaging. More women (43%) tend to shop for ‘all-purpose’ cleaning supplies than men (31%). Women also have a tendency to look at a store circular (59%) and make additional unplanned purchases (54%). On the other hand, 49% of the males go through a store circular and only 44% make unplanned purchases. List making behavior, especially making list based on ingredients needed for recipes, elicits pretty divergent behavior between the two genders. 46% of the women make such lists as against 33% males. A lot of women (52%) select brands on the basis of coupons picked up from home as compared to 40% of the males who base their purchase decision on this parameter. If a product is requested by a household member, 44% of women pick it up while only 30% of the males do so. The aforesaid discussion suggests that marketers of packaged-goods grocery items should have their products and brands listed on the circulars in the stores since 49% of the men tend to read such circulars. The advertising objective should be to make the brand synonymous with the product category since 56% of the men mention only

AET ETO reflection Essay Example | Topics and Well Written Essays - 750 words

AET ETO reflection - Essay Example Drag racing is a sport that anyone can partake in with comparative ease. Grassroots racing created a desire for contest among youthful adults. By associating with the local drag strip, readers are able to encounter drag racing individually. Slingshot provides the magic blend of sounds, the blazing rubber, the howling exhaust, the grit, the nitro and the flames. Turn on the Slingshot video loud and lose oneself in the excitement of drag racing history. The start of the film is a clear indication that drag history is the focus of the film. This is so because it starts by showing that the origins of drag racing is back dated 1930’s in Southern California as youthful gentlemen took to the streets to compete.   Other men prepared this rich bisque of hot riders and generated a land pace cluster that made the long trek along dirt roads into the desiccated lakes of the Mojave Desert so as to race their cars.  This is a fascinating picture to analyze how the world acknowledged motorsport events started from humble settings. Some people state that drag racing is dated together with the domestication of the horse and that people have always disputed others to acts of speed.  This video is approximately 30 minutes long and provides the chronological events of drag racing, employing interviews with a number of the most memorable men to have ever officiated or participated in drag racing.  Slingshot  is an astounding brief doc umentary and at a half hour will glue individual’s attention. In fact, I watched the movie two times and felt that I desired that it could have spent more time.   Since the movie is a sequence of work, part two will almost certainly continue the narrative.   The old video clips and photography are as spectaculars as one could get anywhere.   The backdrop chatter and music is occasionally a bit irritating, but there has to be some sound or the

Corporate Ethics Failure †A Critical Analysis Essay Example for Free

Corporate Ethics Failure – A Critical Analysis Essay Arthur Andersen, in 1913 established a corporate entity that for decades provided a benchmark for auditing and consulting in the accounting industry. From the onset Mr. Andersen worked to build a foundation for his company representative of the principles of excellence in the technical and ethical aspects of his new company. His ethical model focused on Utilitarianism, the greatest amount of good for the greatest amount of people. In the late 1940’s after the founder passed away, newly appointed CEO, Senior Partner Leonard Spacek, further exhibited his leadership and commitment to ethical practices by helping to establish the Accounting Principles Board, their prinmary responsibilities being to set industry accounting and ethical standards. This is a direct reflection on the commitment Arthur Andersons executive staff place on the company’s belief in performing their practice in an honest and trustworthy manner. Spacek was so revered that former Federal Reserve Chairman Paul Volker once refered to as Spacek’s tenure as a time when Arther Andersen was the â€Å"Gold Standard â€Å" for the accounting industry. See more: how to write a critical analysis outline These standards built a reputation in the accounting community which led to tremendous success. Honesty and integrity were trademarks of the company that concentrated on quality, leadership and developing its personnel to be experts in every aspect of the accounting industry . As the business began to grow, Arthur Andersen eventually became a leader in the financial industry, employing as much as 77,000 accounting professionals in 84 countries. A reflection on the many positive aspects of Arthur Andersen, its commitment to the many ethical principles it championed, both in its own corporate structure and that of the accounting community. In this writers opinion, with such metrics in place, it is amazing that such a large entity could implode and collapse. However, if one understands the importance of ethical behavior and the impact of lost trust, the analysis is not difficult. The problems encountered at Arthur Anderson were the result of inappropriate ethical behavior which resulted from compromises of their own ethical standards. These began as small issues for various clients that over time grew creating a slippery slope from which Arthur Andersen could not recover. Corporate enterprises are funded by investors, stockholders and consumers. Likewise, their activities, both internal and external, also affect investor, stockholder, stakeholder and consumer. All depend on the financial health and viability of the company to support their individual interests. The responsibility of the SEC is to verify financial wellbeing and provide a tool for which potential investors and stock buyers can fairly judge the risks involved as they decide which company their money should support. Auditors share the responsibility the provide analysis of the the financial condition while looking for errors in the bookkeeping/ accounting of the company’s financial position. The auditor’s responsibility is to correct or balance any errors thus preventing a misleading view of the true financial strength of the company. If this view is compromised by providing or allowing false data to exist, the company’s position is weakened, investors are led under false pretenses, placing their investments at risk. The SEC depends on a complete, thorough and truthful analysis from an auditor to verify the financial status providing security for those desiring to invest or provide financial support. Arthur Andersen’s problems began precisely as mentioned earlier, when executives began to Behave unethically in a manner against the principles on which the company was founded. It is important to note that while Arthur Anderson employed good business ethics, the company flourished. As it began to compromise it’s integrity the long term consequences eventually to appear. The Enron collapse represents just one of many cases where mistakes were made and hidden. For Arther Andersen, in business almost 90 years, the destruction of Enron documents to prevent the SEC from gaining access to incriminating evidence shows how corrupt the accounting firm had become. While millions of dollars in revenue for Arthur Andersen were at stake, the viability of the company depended on the reputation it garnered. The demise of the company resulted from the dishonest tactics it employed to remain in power. As of June , 2002, the company had laid off 7,000 employees, and lost more that 650 of it’s 2,300 public audit clients with the layoff of thousands pending. The slippery slope to extinction had begun. http://money.cnn.com/2002/06/13/news/andersen_verdict/ In the article â€Å"12 Ethical Principles for Business Executives† by the Josephson Institute, published on December 17, 2010, stated that â€Å" language establishing standards or rules describing the kind of behavior an ethical person should and should not engage in, are ethical principles.† More specifically they are specified as â€Å"Honesty, Integrity, Promise keeping and Trusworthiness, Loyalty, Fairness, Concern for Others, Law Abiding, Commitment to Others, Leadership, Reputation, Morale and Accountability.† http://josephsoninstitute.org/business/blog/2010/12/12-ethical-principles-for-business-executives/ The founder, Arthur Andersen, embodied these principles to the point that he personally reimbursed a client for an accounting mistake made under his watch. While a disclaimer on the part of Arthur Andersen guards against minor mistakes in the accounting audit/ review, it seems this created a gray area that was taken advantage of. Also, management should have developed a zero tolerance mechanism to maintain an ethical culture dedicated to preventing inappropriate behavior. Policy should have mandated regularly documented training on business ethics, and the importance of its implementation as the auditing process ensued. Any issues should have been to the client with reconciliation mandantory prior to an Audit Opinion being submitted. The indictment of Arthur Andersen and subsequent trial provided proof the Audit Opinion and review of Enrons balance sheet and financial statements were submitted with the intention to skew the true condition of the company’s true fiscal condition, thus deceiving the shareholders, board of directors, potential investors and stakeholders. An overview of the measures in place to safeguard against inappropriate accounting behavior provide an insite to the items that were violated during Enron and Arthur Andersens quest to bilk investors share holders of millions. â€Å" These safety measures included Generally Accepted Accounting Principles (GAAP), Generally Accepted Auditing Standards (GAAS), Statements on Auditing Standards (SAS), and all professional ethics. The use of GAAP by accountants is standard protocol. An accountant follows these principles as a matter of daily routine. According to several accounting texts, GAAP is identified as a â€Å"dynamic set of both broad and specific guidelines that companies should follow when measuring and reporting the information in their financial statements.†Ã¢â‚¬  http://faculty.mckendree.edu/scholars/2004/stinson.htm The article â€Å"7 Principles of Admirable Business Ethics† presents seven additional principles which complement ethical behavior. Those are â€Å"Be trustful, keep and open mind, meet obligations, have clear documents, become community involved, maintain accounting control and be respectful. http://sbinformation.about.com/od/bestpractices/a/businessethics.htm In conclusion, legal analyst’s formulate the opinion that â€Å"executives at Arthur Andersen and Enron did not set out to have a positive impact on the accounting industry or any industry. They set out to make as much money for themselves as quickly as possible. They were willing to do whatever it took to make that money. These thoughtless acts and greed led both companies to an eventual downfall in bankruptcy.† The subsequent prosecution of these firms has produced new controls which should serve to prevent this type of financial disaster. Most notably the Sarbanes-Oxley Act which includes requiring companies to reevaluate its internal audit procedures and makes sure the accounting practices either â€Å"meet or exceed the expectations of the auditors.† http://faculty.mckendree.edu/scholars/2004/stinson.htm Statement Regarding Professional Conduct: â€Å"This assignment is my own work. Any assistance I received in its preparation is acknowledged within the assignment in accordance wth academic practice. If I used data, ideas, words, diagrams, pictures, or other information from any source, I have cited the source(s). I understand that copying text word for word from other sources without placing it in quotation marks is considered plagiarism and not acceptable even if I cite the source where the material was copied from. I certify that this assignment was prepared specifically for this class and has not been submitted in whole or in part, to any other class at Walsh or elseware.†

Qatar Airways Marketing Strategy

Qatar Airways Marketing Strategy Abstract The airline industry has been known to be volatile and competitive. It is volatile in the sense that any negative news either from the services such as air mishap, economic downturn, perceived threat of terrorism, the potential outbreak of the birdflu virus or the factors of production like rise in prices of crude oil impacts negatively on the strategic position of each of the players in the industry be it market leader, follower or challenger. The case of Gulf States (Countries) such as Bahrain, Iran, Qatar, UAE, Oman, Kuwait, Saudi Arabia to mention just a few calls for closer attention. This is because the so Gulf states are have the resources and capabilities to compete in all the four fronts of marketing mix which is often referred as the 4Ps of People, Price, Place, Promotion. In order to wean their economies away from declining oil reserves some Middle Eastern countries pursue substantial investments into their aviation sector. The bulk of these investments concentrates on the United Arab Emirates and Qatar and comprises fleet expansions stoked by massive airport extensions and development projects. The million dollar question is how Qatar airways can turn its fortune from being a market follower in the Gulf airline industry to a leader. In this academic work also, we would use the following framework for evaluating and writing Customers: Who are the organizations customers? Products/services: What are the organizations major products or services? Location/markets: Where does the organization compete? Technology: Is technology a primary concern of the organization? Concern for survival, growth and profitability: Is the organization committed to economic objectives? Philosophy: What are the basic beliefs, values, aspirations, and philosophical priorities of the firm? Self-concept: What is the organizations distinctive competence or major competitive advantage? 1.0 Introduction The airline industry has grown to be one of be one of the largest industries in half century of its existence. Its origin could be deduced from the end of World War l but it was not until World War II that saw peace restored worldwide that accounted for the burgeoning of the business. Statistics have it that the industry often airlift more than 1.5 billion industry worldwide and generates more than $ 300 billion in revenue and employ 1.7 million people worldwide (Hanlon Pg 1,2006). Good to note is the fact that the post World War II airline industry are dominated by state owned airlines known as Flag Carriers and the government which owned them often used them as instruments to further their mercantilist interests or to promote their countries status, power and prestige. Airline business in the Gulf States is often associated with government (Hanlon Pg 2, 2006). Government desire to protect flag carriers often lead to artificial market, in which the profitability of the airlines wer e determined more by the competitors that are allowed to fly the route rather the forces of quality and pricing. Airlines suited in the Middle East currently hold 9% of long haul capacity worldwide. They will be responsible for about 25% of all global long haul aircraft deliveries over the next decade (Flagnagan, 2006). Dubai based emirates airlines accounts for the largest buyer, which approximately 70% of all new long-haul aircraft orders in the Middle East. Some airline commentators predict that come 2012, the airline would double its fleet (Flagnagan, 2006). After Emirates come Qatar airlines. The airline has placed an order of 140 wide body aircraft. The expansion plans of the gulf airline operators are shown in Fig 1 within Qatar airways just like other airlines in the Gulf States is part of the government strategy to diversify its revenue base, economies, commerce, tourism and global transport importance. The airline has a rich mission statement which is Excellence in everything we do. According to a survey carried out by Pearce and David (1987) to analyze the mission contents of airline companies, the mission, it showed that Qatars mission statement is one of the best in the world. Amongst 9 points, it has 6 points. Fleet expansion plans of Middle Eastern carriers (as March 2008). Source Journal of Transport Geography 18 (2008) 388-394 3.0 Current Marketing Mix of Qatar Airways 3.1.1 Product Strategy: New Products Existing ProductsServices is defined as involving one party offering something that is essentially intangible and where the interaction does not result in ownership of anything (Kotler, 2008). Applying Ansoff product grid matrix, it can be said that Qatar airlines is still in market penetration. This is because the airline as was shown in the introductory section of the work, has projected the number of aircraft it wish to buy before 2012. The attributes of a company in growth stage of company life cycle is expansionary qualities. Existing Market Market Penetration Product Development New Market Market Development Diversification ansoffs product / market matrix The attributes of market penetration strategy in which Qatar airways are using include Maintain or increase the market share of current products this can be achieved by a combination of competitive pricing strategies, advertising, sales promotion and perhaps more resources dedicated to personal selling As part of this growth plan, Qatar Airways will extend its route network to 50 destinations by the end of 2003. It has recently added Manchester and Rome to its increasing route network. It will soon be adding Shanghai, Seoul and Tripoli to its route network. (Airhighways Magazine, 2005, p. 1). Secure dominance of growth markets. Qatar airlines have been known to dominate the ever busy African- Middle east air routes. The company always has some flights available from any part of Africa to the Gulf States. The topology of the area has encouraged the airline to operate in product penetration strategy of Ansoff product grid. Its sparsely populated area has encouraged travelling by air for intra-regional transport. Furthermore, a high per capita income that is still increasing quickly, offers a base for a strong aviation industry. But there are socio-economic constraints, limiting both domestic leisure and business travel potential. Increase usage by existing customers for example by introducing loyalty schemes .A market penetration marketing strategy is very much about business as usual. The business is focusing on markets and products it knows well. It is likely to have good information on competitors and on customer needs. It is unlikely, therefore, that this strategy will require much investment in new market research. There is no evidence that Qatar airways is investing on market research because they are not expanding into unknown routes such as Kula-lumpur Sydney route. 3.1.2 Pricing Strategy: Going-rate-pricing strategy Presently Qatar airline practice what is called Going-rate-pricing strategy. The market leader in the middle- east airline industry remains Emirates. Qatar charges its fare based on the price of Emirates which is slightly higher. This is because being the market follower, Qatar does not need to disturb the established market dynamism because it might not be able to compete on the same level with Emirates. Comparing the price of Qatar and Emirates, on the same route of Kuala-lumpur (Malaysia) Johannesburg ( South Africa) Price of Qatar on 21st Nov returning on 23rd Dec from Kuala-Lumpur to Johannesburg Price of Qatar on 21st Nov returning on 23rd Dec from Kuala-Lumpur to Johannesburg 3.1.3 Promotion Strategy: Qatar airlines are not practicing product differentiation but it is practicing promotion differentiation. According to its chief Executive Officer Akbar Al Baker he said that Qatar By offering a variety of entertainment options, we are able to differentiate our passenger service through live entertainment programming while also setting new standards of comfort to ensure we are the airline of choice (Rockwell Collins, 2005, p. 1). Some of their promotion strategies are as listed below and experienced by its passengers are as Biggest and best business class in the Middle East Interactive Audio, Video on Demand Entertainment System Largest personal TV screens in the Middle East Electronic seat controls In-seat back massage First Middle East airline in First Class with flat beds Qatar has engaged the services of Global media industries to help spread the good news. Such internal media include TV Corporate Videos BBC Campaign to position it as a premium carrier CNN testimonials from airline staff Sky News reports as a sponsor of the weather service Sponsors a travel show through Al-Jazeera Qatar is a major sponsor of high profile sporting activities such as World Tourism Day, World Travel and Tourism Council Summit, World Economic Forum, Leading International sports events. Qatar airlines was the official sponsor of 15th Asian Games, Doha 2006. The company has come up with a new product called Flying Oryx Newsletter that it distributes to travel agents. The newsletter is also available through its websites. More links could be established to the newsletter through the Internet. The airlines also give away products to passengers that promote the logo of the Burgundy Oryx and Taking you personally, such as watches, computermice and hand towels. 3.1.3 Place Strategy: This places a little impact on the business strategy of Qatar. Qatar airways like any other airways have developed a system of getting their ticket. Unlike the normal businesses, whose distribution channel goes from the manufacturer wholesaler-retailer-consumer. The normal business cycle Qatar airline and other airways are from the airline operators to consumers when online booking is done or through traveler agent. Airline operator Airline operator Manufacturer Wholesaler Consumer Travelling Agent Retailer Consumer Consumer Traditional Supply channel Online booking channel intermediary booking channel 4.0 MARKET ANALYSIS 4.1 Qatar current market Qatar airways is one of the leading airline industry in the gulf states. There is no hiding from the fact that Qatar airways is building on the booming market of Dubai to feed the ever busy Dubai route. Qatar currently targets those customers who considers Emirates too expensive. Those that want a little bit high quality and class at an affordable price. Qatar market can be divided into two as follows Geographic Segmentation: Qatar Airways is currently operating in most of the regions of the world.They are presently hoping to expand their routes to include the south pacific routes of Australia and its neighbouring countries. Qatar Airways is a dynamic, high service carrier, which utilises the geographic location of its Middle Eastern hub to link 72 international cities. From the UK the airline operates regular services from London Heathrow, London Gatwick and Manchester to Doha. Onward connections are available to cities including Dhaka, Ahmedabad (coming soon), Chennai, Delhi, Hyderabad, Cochin, Mumbai, Nagpur (coming soon), Trivandrum, Malà ©, Kathmandu, Islamabad, Karachi, Lahore, Peshawar, Colombo, Denpasar, Jakarta, Kuala Lumpur, Myanmar, Yangon, Cebu, Manila, Singapore, Bangkok, Ho Chi Minh City, Bahrain, Mashad, Tehran, Amman, Kuwait City, Beirut, Muscat, Dammam/Dhahran, Jeddah, Riyadh, Damascus, Abu Dhabi, Dubai, and Sanaa,Bangkok,Hong Kong, Singapore, Kuala Lumpur, Manila, Cebu, Nairobi, Johanne sburg and the Seychelles. Qatar Airways entering the US market with flights to New York and Washington, DC direct from the airlines hub in Doha, capital of the State of Qatar Demographic Segmentation: Below is the demographic basis for the market segmentation for Qatar airways: Demographic Variables Breakdown Sex Male; Female Age Under 12; 13-25; 26-40; 41-55; 55 + Income (monthly) USD 300.00 and over Religion Muslims (Halal status); Non-Muslims (Non-Halal status) Education Designed for 5.0 STRATEGIC ANALYSIS (SWOT analysis) SWOT analysis helps to explore the internal and external environmental factors affecting Qatar Airways and hence enable us to make strategic decisions (Aaker, 2005). The recommended strategies that would be adopted in this paper would be based on the on the SWOT analysis of the company. External Analysis Strategic decisions Where to compete? How to compete? Identification Trends/Future events Threats/Opportunities Strategic uncertainties How to compete? Analysis Information-Need areas Scenario Analysis Internal Analysis Source: Adapted and modified from Aaker, D. A (1998), Strategic Market Management, 5th Edition, John Wiley Sons, Inc., USA, p 40 5.1 INTERNAL ANALYSIS Strength Weakness Brand Recognition The airline has been able to build a strong brand that was described by Kelly Kaur, Marketing Director, as getting to know the audience and using communication to build loyalty, stimulate desire, create confidence and build awareness. Consistency The airline has been noted for offering consistence services which was one of the criteria that enabled it to get a FIVE STAR RATING. FIVE STAR RATING Qatar Airways is just one of the few airlines in the world ranked Five Star by Skytrax, the independent aviation industry monitoring agency. The same organization Skytrax also named Qatar Airways cabin crew as Best in the Middle East for the third year running and fifth best in the world, following a survey of more than 12 million passengers worldwide. (World Economic Forum, n.d., p. 1). Qatar Airways are the proud winners of the TTG Travel Awards 2009 Airline of the year. In recognition of the world class service and their commitment to offer only the best to over 80 destinations worldwide Numerous Flights The airline currently operates a fleet of 42 all-Airbus aircraft, which is expected to triple in size to 110 aircraft by 2015. Qatar Airways recently made an agreement to buy up to 60 of the new generation Airbus A350s. The airline also plans to acquire 20 Boeing 777s,with a total value for both orders set to be worth US$ 15.2 billion Age Many still believe that Qatar cannot maintain their high standard for a very long time because they are not too experienced in the industry. Arabization Many people still believe that the airline is Arab based because of their Logo. Qatar Airways logo uses an animal (Arabian oryx) that may be familiar to people in the Arabian Gulf, but not to people outside the region. National Carrier History has shown that most national does not last and they are often abused by the government. People would love to invest so that they can control or have shares in the business but thats not the case here. 5.2 EXTERNAL ANALYSIS OPPORTUNITIES THREATS Booming tourism industry The present surge in tourism in the gulf states is plus for the company to expand its business capacity. Image The Airlines has gained some reputation in the region and in Europe and its other sites Strategic alliances The airline has the reputation of forming strategic alliances with some airline operators in the pacific rim. This can be done either via bilateral with the respective government. Terrorism The incident of 9/11 is a wheel in the spanner of most airline industry. It has greatly reduced the ability of airline operators to attract many frequent fliers. New Entrants There is possibility of new entrants to the market especially Etihad. Etihad has the financial capacity to compete on the same level with Qatar Volatility The industry itself is known to exhibit high volatility. This may be in the form of fuel price, technology change or epidemic and natural disasters. 6.0 PROJECT RECOMMENDATION STRATEGIES 6.1. Market penetration via new products: Low cost Qatar airways have the leverage to engage in more competitive prices that what they are offering presently. They should borrow a leave from what Qantas did. Qantas came up with a low cost carrier called JETSTAR. The low cost strategy can compete in the low cost flight category of the airline industry while the parent company keeps their normal standard. Alliances Qatar airways have the brand image to form strategic alliances with many similar airlines where they can get the benefits of economics of scale. This might come in the form choosing one airline company in the continent to form a loop. They might borrow a look from what Singapore airlines deed as shown below. Singapore Airlines Air New Zealand Star Alliance Dinners Club Avis Singapore Airlines alliance network; strategic alliance, follower ( Kotler Pg 812, 2008) 6.2 Maximizing sales revenue Reduction of booking agents Commissions and other incentives to sales staff add to the operational cost of the company. These costs either passed on to the customers or absorbed by the organization lowers the margins of the company. The company should come up with a structure of appointing GSA (General Sales Agent) in major cities and towns. They might even pass it to the post office to sale for them since they post office has their fixed cost already running. Web Friendly Site The company should as a matter of urgency design a friendly user web site. Their current web site is not user friendly. They should borrow a cue at Airasia website. Airasia website is fast, user friendly and updates every minutes. This has greatly encouraged customers to use the web more frequently than physical office space thereby limiting people or place contacts to the barest minimum. 7.0 Conclusion In its relatively few years of operation has shown that they can ranked amongst the best in service delivery. They have grown from a small company to a major player in the airline industry. They have put in place sound management principle and good chief executive Akbar Al Baker believed his airline was leaking significant amounts of revenue. A series of short diagnostic exercises confirmed his hunches needs continuous improvement. The company has adopted a relatively moderate marketing mix by targeting its customers, positioning the company World Class Young, but growing fast Forward Thinking, open-minded On-time, Clean image Friendly/helpful/warm/hospitable airline. The People is good, Price affordable, Place great and Promotion best.

Online Relationships Essay -- Internet Online Communication Essays

Online Relationships Cyberspace relationships have the advantages of time, distance depletion, and fantasy abilities (Suler). Internet users can take on different identities or take part in fantasy games. They can become someone else. James Katz and Philip Aspen report that the Internet is a place to make friends and stay in touch with far away relatives (Stoll). It makes distance disappear. Also, online a person is given time before they must respond to the other person (Suler). They are given the opportunity to better articulate themselves in writing. It is also possible to store conversations with friends on-line (Suler). Sometimes face to face relationships are hard to make. It’s easier for a shy or awkwardly social person to use the internet to make friends. With all of these social advantages, why are there still many lonely Internet users? â€Å"Paradoxically, the Internet is a social technology used for communication, yet it results in declining social involvement and psychological well-being† (Stoll). There is a large gap between people we can touch and people we can onl...

Love Story :: essays research papers

I was born into a non-Christian family. We thought we were Christians, because we used to go to church on Sundays. But we didn't know about the Bible verse that says we must be â€Å"born again† if we ever want to see the kingdom of God (John 3:3). Even if we'd heard it, we never stopped to think about how we could get â€Å"born again†. I got a job in a music store. Christine was a sales clerk there. She was one of the sweetest, most honest people I had come across up to that time. And she was open about being a Christian. I could see there was something different about her, and I was sure it had something to do with her Christianity. Her self-assurance, peace, and love for Jesus Christ made a strong impact on me. When I left the music store I got an office job. A young woman there, named Ruth, reminded me of Christine from my former job. It wasn't long before I found out that Ruth was a Christian too. I think these two young women were the only â€Å"born-again† Christians I had ever met up to that time, and they both stood out in a wonderful way. Ruth used to ask me about my beliefs, and I would ask her about hers. Whenever I asked her a question she didn't know the answer to, she said she would ask her pastor and get back to me with the answer. She always did. On the other hand, whenever she asked me a question I couldn't answer I would try to bluff my way through. I made some stupid comments to her at times, and looking back I don't know how she stopped herself from laughing at me. I guess it was her respectful Christian upbringing. I once told her that everyone in the world had been Roman Catholic until the time of Martin Luther. Ruth had no trouble demolishing that argument. In fact, she had no trouble demolishing all my arguments. Ruth was a happy person. She was always doing something exciting with her church youth group while I was doing little with my friends at all. Even after we both left that job, she kept in touch with me a few times, and made it clear that my spiritual life concerned her. Then events started happening in my life that kept me wondering whether I was missing something by not being a Christian.

Physics of Boating Essay -- physics boat boating

The first thing you should know is the physics behind a boat, seeing how you can't have a boating adventure without one. To keep it simple, let's check out the main thing you should know about a boat: Buoyancy. Buoyancy, by definition, is the upward force exerted by a liquid on any immersed object. If the force of the liquid on the object is greater than that of the object on the liquid then the object will float. In other words buoyancy is dependent upon the density of the liquid and the volume of the object submerged. Buoyancy: Fb= d*g*V Where Fb= the magnitude of the buoyant force d= density of the liquid, g= force of gravity (9.8 m/s^2), V= volume of the submerged object All object displace fluid when in a liquid, because no two objects can occupy the same space at the same time. Archimedes principle states that the magnitude of the buoyant force always equals the weight of the fluid displaced by the object. Archimedes Principle Fb=Mw Where Fb= magnitude of buoyant force and Mw= mass of the water displaced. (Equations taken from Physics for Scientists) Buoyancy can be applied to boats. The combined mass of everything on the boat is less than the force of the fluid acting against it, allowing the boat to float. This is nice. The water is cold. The wave height is the vertical distance, usually in feet, between the the trough and the crests. The wavelength is the length in feet between adjacent crests. This is one way to measure the size of waves. Another good way to measure the size of waves is by how many people get sick. More than two people means the waves are big. Enough with waves, lets move on to tides! "Tides are the longest water waves which occur and have a fundamental period of a... ...the heat transport into the ice which cuts into it, making it even less stable." (Ice in the Ocean p. 258) Since an iceberg is 89% underwater, the process of erosion can make the berg very unsafe to be around. A change in the distribution of the weight of the berg can cause it to roll and move rapidly through the water. BIBLIOGRAPHY Serway and Jewett, Physics for Scientists and Engineers. 2004. Wadhams, Peter. Ice in the Ocean. 2000 Kay, H.F. The Science of Yachts, Wind, and Water. 1971. Paterson, W.S.B. The Physics of Glaciers. 1994. http://www.earthlife.net/birds/flight.html. "How birds Fly" 2005. http://www.elasmo-research.org/education/topics/r_haulin'_bass.htm#speeda."ReefQuest Center for Shark Research". Martin, Aidan http://scitation.aip.org "Humpback Whales" http://whale.wheelock.edu/archives/ask97/0432.html. 1997. Kenney, Robert D.

Filipino People and Hardworking Filipinos Essay

Negritos – Negritos represent a resourceful and hardworking Filipinos because in their time, hardwork and patience is the core of surviving in the wild. Indonesians – Their greatest influence is agriculture. Because of agriculture, Filipinos learned to till the land and that is one of the major sources of Philippine Products today. Malays – Their greatest influence is that they’ve introduced a more advance way of living. Barangay Early Philippine Civilization and Subsequent Changes. -What I’ve learned in this topic is that this early type of Philippines civilization helps in the management of the early society that results to more cooperative and systematic community. Spanish Occupation An important impact of Spanish rule in the Philippines is the creation of a mestizo culture with entrenched landed interests and a highly skewed land distribution. The Spaniards made the local datus head of the barangays, who eventually acquired large landholdings. Spanish Occupation – One of the greatest achievements of Spanish Authorities is the centralized and organized government. They also preserve the traditional authority of local leaders that helps in governing the least manageable units of the society. It is good in the side of the Spanish because it is their efficient way of collecting tax and managing the Filipinos. For me the way they want to organized the government is one of their greatest achievement because it helped in the organization of better governance. Other Political Organization Negritos – This is one of the earliest political organization wherein the leadership is vested on the elder men Kalinga – The leadership is vested on the stronger people who has the power to influence people. Benguet Village – composed of formal legal Political structure and the traditional authority. Muslim – One of the greatest political organizations because their government structure is more organized because there are branches of the community that govern every single segment in the society. Political System Encomienda System – Encomienda system has good and bad effects in our country. Because of this system, Filipinos were forced to pay taxes to the Spanish. One of the good effect is that it civilized those Filipinos in the far away places. Other good effect is to protect the inhabitants and maintain peace and order. But this system is abused by higher Spanish officials because they collect too much tax and products from the Filipino people. Central and Local Governance -This government structure is one of way for the Spanish to control over the Philippines. Katipunan This serves as an eye opener for the Filipino citizens to fight for independence and Filipinos were unified.. Because of this, Filipinos were more conscious of what the Spaniards are doing to them. The goal of this movement is to separate the Philippines from Spain, and this is good for the Filipinos because that time Spanish are very cruel to them. But because the organization is discovered by the Spaniards this movement did not materialized. The Pact of Biak na Bato One of the learning of this topic is that Filipinos try other means for their independence. Even though this movement is not successful, this event causes for Filipinos to rely on the Americans. The Philippines Under The American Colonial Rule American Occupation in the Philippines is the best and most important occupation here in the Philippines. One of the greatest influences of the Americans is the organization of school systems in the country. Another is the equalization of women in the society. Americans’ actions in establishing the first formal education in the Philippines was something to which we should be thankful for. We were given the chance to be educated. And since the medium of instruction in public schools were in English, Filipinos were given the chance to learn the language of our occupants: Americans, the chance to learn the universal language. Here, Filipinos were very willing to learn and were glad that they were given the chance. Japanese Occupation Japanese occupation cause severe destruction during the Philippines because they’ve abolished government structures and abuse many Filipinos and Americans. One of the evidence is the Death March. They also established Pro-japanese militants, all of them are Filipinos and these groups were used by the Japanes to spy on the Filipino Activities. Filipinos has not much enthusiasm in returning to school first because the Filipinos as a whole were suspicious of the Japanese intension and second, children focused on helping their parents tide over the difficult times. Even though the Japanese allowed continuing using English as the medium of instruction in teaching.

Reaction: Sin Tax Law Essay

I am so glad of the very purpose of passing the sin tax law which is to protect the health and save the lives of the countrymen. This simply means that the government officials are concern about the good health of all Filipinos but this doesn’t mean that I am into this bill, for some reasons that the government or most of the senate themselves failed to look unto. Firstly, I would like to agree with Sen. Marcos who said that farmers stand to lose their livelihood because of the measure. This is very true, we all know of the fact that Philippines’ one trademark in the field of import and export of raw materials is the tobacco, there have been a lot of Filipino families who are dependent on their incomes from tobacco industries and wine manufactories. And here comes this bill passed without proposing alternatives that would help these people; it should be taken an account in the first place . It is even harder for the government to generate jobs for thousands of jobless Filipinos who have finished their degrees how much more these people. Is the government expecting them to easily shift to another source of income? What kind of income would that be? Smuggling? Second, given the proposed prices of alcohol and cigarettes, I see it as so illogical for the government to risk their time and effort on this issue , giving the people-friendly prices at the end of the day I suggest this is not supporting to their proposal, because for the people who have been addicted to cigarettes and alcohol, like the need of rice no matter how you increase the price since it is what they needed and wanted they’d rather take the risk to get a source of money just to buy those things. Sin tax is a form of an excise tax. It is a tax levied on some commodities but not all commodities unlike sales tax. This is how the government generates more revenues However, the opposition claims that this bill will backfire on its goals. Since the price of the price of the commodities will rise, the demand will decrease. Thus, there will be no revenues to generate which contrast one of the goals of the bill since industries such as tobacco will die. However, the p roducts under sin tax are vices. Some people are already addicted to them. Even if the price of these products will rise , people will still buy though some price conscious such as the poor sector and students will cut their consumption .Plus, even the demand for the sin products will decrease; the increased tax will make up for the loss demand. Thus, the industries will not die. The opposition also said that the rate of smuggling will worsen. Thats all i can say this law. REACTION: SIN TAX LAW Sumptuary taxes are ostensibly used for reducing transactions involving something that society considers undesirable, and is thus a kind of sumptuary law. Sin tax is used for taxes on activities that are considered socially undesirable. Common targets of sumptuary taxes are alcohol and tobacco, gambling, and vehicles emitting excessive pollutants. Sumptuary tax on sugar and soft drinks has also been suggested.[1] Some jurisdictions have also levied taxes on illegal drugs such as cocaine and marijuana.[citation needed] The revenue generated by sin taxes is sometimes used for special projects, but might also be used in the ordinary budget. American cities and countries have used them to pay for stadiums, while in Sweden the tax for gambling is used for helping people with gambling problems. Sin taxes have historically triggered rampant smuggling and black markets, especially when they create large price differences in neighboring jurisdictions.[citation needed] †¢ Critics of sin tax argue[who?] that it is a regressive tax in nature and discriminates against the lower classes, since taxation of a product such as alcohol or cigarettes does not account for ability to pay, therefore poor people pay a greater amount of their income as tax. Sin taxes are not normally value added in nature meaning that expensive, high-quality products more likely to be purchased by the wealthy will have the tax comprise a much smaller proportion of its final purchase price, thus ensuring that the lower classes pay a much greater proportion of their lower income in tax. Sin taxes fail to affect consumers’ behaviorS in the way that tax proponents suggest, for instance increasing smokers’ propensity to smoke high-tar, high-nicotine cigarettes when the per-pack price is raised and increasing the rate of people mixing their own drinks rather than buying pre-mix alcoholic spirits

The Evil Sides of Esteban Trueba – A commentary on Allendes The House of Spirits pages 65-67

n this particular passage from pages 65-67 of Isabela Allendes book The House of Spirits, Allende presents Esteban Truebas dark sides of his character. She does this by showing the reader what Trueba did but she also presents her views on the society that he lives in, Chile, the early 1900's. In this passage, the author tries to reveal how Esteban Trueba is evil in his actions towards other people. Allende speaks about Trueba as a representative of the whole wealthy male society in that time. She tries to emphasize how the thoughts of the people in that time evolved around politics, family matters and society. In the first part of the passage Allende talks about how the protagonist (Trueba) took care of his family. He did actually support his family financially but, the author emphasizes that he didn't bother too see them and using a flashback she mentions his explanation on why he couldn't visit his dying mother, â€Å"He was so busy in the fields, (†¦ ) that he had no time to waste at the bedside of an invalid†(65). Saying that about his own mother doesn't really make the reader feel sympathy for Trueba. Allende shows Trueba's dark sides by writing about his rapes and that he didn't confess to anyone about that the many children are his, his children. Allende comments on this by using a very negative tone, â€Å"It was better to think that they were not†(66). This wasn't all that the author mentioned about Trueba's sins concerning his rapes, she further mentions how Trueba threw the poor women out, †he would send her flying with his wip†(66). The author shows that Trueba only respected the people in his own class, by using a euphemism, she mentions Truebas opinion that if everyone would be born with the same rights then, â€Å"everybody would go to hell and civilization would be thrown back to the Stone Age†(66). Allende shows Truebas quest to marry a women of high status, â€Å"when he was ready to have children he would find a women of his own class†(66). This actually shows that Trueba would do everything to achieve his goal, to become rich, wealthy and highly ranked in the society, he would even marry a woman just because of her high status in the society and big wealth. Both these quotes show also how Allende presents Trueba full of disgust towards poorer people although he had belonged to the lower part of society for a big part of his life. Allende tries to show the reader how evil and selfish Trueba is by mentioning his comments on Niveas fight for woman rights, â€Å"That woman is sick in the head†. To further get Trueba viewed as a evil man, Allende shows Trueba's bad sides of his character by presenting his sarcastic views on women's rights, â€Å"If women don't know that two and two are four, how are they going to be able to handle a scalpel? (67). This quote shows that Trueba doesn't joke when he puts the woman down, he just is a man with no respect or imagination to the woman suffering during that time. The author uses a hyperbole when she mentions Truebas exaggeration on women's pleads, â€Å"At the rate they're going, the next thing you know they'll be asking to be deputies, judges-even President of the Republic! â€Å"(67). She clearly shows how Trueba is pessimistic to any changes in society and intolerant towards woman. By making comments like, â€Å"It would go against the nature†(67), Allende shows Trueba's hubris which will lead him to a misery later on in the book. She also shows how one-way minded Trueba is by saying that and the reader can clearly see that Allende tries to present Trueba as intolerant as possible. She clearly marks the point that Trueba isn't a happy man, he is rotten from inside and that people with the kind of view on society similar to Trueba's are bad. Allende shows that Trueba isn't a happy man, he does everything to achieve his economical goal, but that he never finds peace in his soul. In this passage, Allende really shows us Trueba's neagaitve views on the society. While the author shows all these dark sides of Trueba's character, she also makes one thing relevant, Trueba's harsh involvement in politics later in his life. She foreshadows this by using the quote, â€Å"What these cases really need is a strong hand†(67). One might wonder how a one-way-minded man like Esteban Trueba is going join the ruling part of society and still be able to stay in power? That does for sure not work in a â€Å"democratic country†. It's up to Trueba to be able to controll his evil sides and bad habits and still live a successful life, both politically and privately. In this passage Allende presented Trueba as not only an evil man but also as an intolerant, ignorant and selfish character. She did this by talking a lot about his bad relations with his family, his many rapes and also his narrow-minded views on the society involving woman rights. The author also expresses Trueba not only in his character but as an representative of the whole upper-class male society of that times.

Like dove and serpent

Brief SummaryThe article depicts the life of an imprisoned priest, Edicio de la Torre, while he was involve with a Christian movement for national liberation in the Philippines under the regime of autocratic leader, President Ferdinand Marcos. His passion for human rights work continued even after he was released from prison that set him off to leave the priesthood.The Priest has made public his idealism through the interview with the representatives from Mennonite Central Committee; Earl Martin, Dave Schrock-Shenk, and Brenda Stoltzfus. The disclosure of his experience, ideas and outlook in life was impelled by three guide questions that encouraged him to freely express his position in some circumstantial events involving the helpless victims suffering from the ruthless governance.When he was asked the first question on how did he survive being imprisoned for nine years, and how did his faith help him, he humbly affirmed that it was his faith that helped him survived. But, he furthe r elucidate that it was his perseverance in living that encourages him to stay focus in order to help the people that seek his assistance even he is in prison. He has accordingly, extended inspirational or counsel or even technical advices to the people that worth him the living. He remained steadfast being part of the movement, even he is in prison.The second question being asked to the priest is about the need for reconciliation in Philippine society and what is necessary for reconciliation considering that Marcos has fallen.   The priest answered citing that reconciliation is quite a problem.   Accordingly, it is difficult to handle reconciliation that demands justice. It might be easy for the oppressor or for the human rights violators to ask forgiveness, but for the victims, it’s not just simply to â€Å"forgive and forget,† it’s a challenge to find the divine grace to forgive. He cited that if a military man is asking for forgiveness from the family of the people he killed, then, he has to be genuinely repentant and initiate restitution and offer penance. With that, just reconciliation could be attained assuring or safeguarding mental, human and Christian values, and acknowledging realities of human wickedness and deceitfulness.The priest calls it as biblical politics which reflects simplicity of heart, like a dove, and assessing the deviousness and intricate ways of human mind, like a serpent. Accordingly, it is the problem of any movement to be both simple and forgiving and at the same time politically clever and cautious to live within a historical world.   The priest further stated that something should happen in the Philippines where reconciliation with justice will be realized, just like what Gandhi of India has proposed for a repentant Indian who set fire a Muslim house and roasted the people there, to raise a Muslim orphaned baby.   This has to be done on an individual basis, but for those who are in the movement, it is not easy to do it and it is also hard on the social and political level. Genuine reconciliation is accordingly, hard to attain with so many victimized people grieving family members who suffered cruelty.The third question on what reflections could the priest would offer on liberation and the movement for democracy in the Philippines after spending nine years in prison and much work in the movement, was   accordingly hard for him. He expressed regret for being with the complicated situation that requires one to be modest and less dogmatic. The priest thought that liberation was just simply witnessing that the sinful world had been redeemed and that God has promised the kingdom.   But, it is accordingly, more than that, everyone should contribute something and should work together to create a better world, a better earth.   It requires full commitment of oneself using resources, skills, strengthens and even weaknesses to claim a part of historical moment where each one could recollect and reaffirm commitments.Finally, the priest did not see anymore himself in traditional or institutional ministry. He has change his vocation, he has see more meaning and the need to be with the people’s movement as a fulfilling task to be part of historical and popular movement toward the coming of the kingdom.Reflection and Relevance to Today’s SocietyGod has given everyone the right to chose what is good and what is bad. Hence, we have to respect the decision of the priest (Edicio de la Torre), in choosing to join the movement and deny his priesthood for the sake of helping the struggle of the many Filipino people who are victims of injustice, social and political oppression, and economic deprivation. Being radical with the movement is the best way for him to help the people than working in traditional institution, in which he implies that it is not enough to evangelize and witness the word of God, but to actually release the people from the bandage of per secution manipulated by oppressors.On the other hand, there had been so many Filipino priests like Fr. Edicio de la Torre, who had changed their vocation (as priest) and joined liberation movements. But their struggle for better future and better world is in vain, some have died along the way. However, this does not stop the struggle, instead, encourages the movement to go on.ConclusionSocietal problems are manipulation of the forces in the dark. Everyone should be aware that the power of darkness wants dominion over the whole world. The problems in the Philippines, whether social, political, economic and even religious are likewise the kind of problems presently faced by the whole world. Solving these problems and healing wounds could be done by addressing the root causes of the problem in a wise and humble way, not using force or rebellious act. As what God has promised; blessed are the peacemakers, for they shall be called children of God, and blessed are they that hunger and thi rst after justice, for they shall have their fill. Lastly, God said that, blessed are they that suffer persecution for justice’ sake, for theirs is the Kingdom of Heaven.

The curriculum NZ Early Years Curriculumhas a role in shaping future Essay

The curriculum NZ Early Years Curriculumhas a role in shaping future identities. (Ross, 2000, p.149) - Essay Example Infants, toddlers and pre-schoolers derive much benefit from a play-based curriculum, and under the supervision of knowledgeable and caring adults, it is a powerful method in facilitating the development of children’s identities. This paper will explore one of the definitions of identity as cited in Webber (n.d.) Identity is a socially constructed phenomenon related to the societal context in which individuals live. It is also very much a personal process. Erikson(1980) â€Å"understood that one’s identity is something that is both self-created and bestowed upon the individual by the culture†(p 13) (as cited in Webber, n.d., p. 14) Pedagogical models with strong sociocultural features such as Te Whariki do not leave play to chance but sustains it through complex reciprocal and responsive relationships as well as provision of activities which are socially constructed and mediated (Wood, 2004). Not only do activities promote self-awareness but also incorporate cult ural awareness which strengthens children’s cultural identities. ... Play is a child’s world. It is an avenue where one can be free to be oneself without anyone imposing rules or restrictions to conform to society’s standards. Play offers many benefits that foster children’s learning. It engages the mind to actively imagine various scenarios for fun or for problem-solving. Te Whariki’s strand of Mana Aoturoa (Exploration) encourages children’s active exploration of the environment because in doing so, they learn many strategies for active exploration, thinking and reasoning as well as developing theories in understanding their world (MOE, 1996). Babies and toddlers play in order to get to know how things work, how people react, etc. They get to explore and discover things that otherwise they will not learn about if they do not actively engage in play. This free exploration is considered Heuristic play by Holland (2003) and encourages it without adult intervention. Adults provide simple materials and allow the childâ €™s imagination to take off. â€Å"The child learns from observing directly what these objects will ‘do’ or ‘not do’, in sharp contrast to much of the ‘educational’ equipment which has a result predetermined by the design which has been devised by the adult maker (Holland, 2003, p. 142). Not only will heuristic play stimulate a child’s thinking, but it also develops his creativity as he will see in his mind endless possibilities in imaginatively transforming ordinary objects into various things with various functions. Young children learn better in play- like settings because they retain concepts better when learned in the spirit of fun. Macintyre (2003) discusses the value of play in all the developmental areas of children. Children love games that stimulate thinking. Such cognitive benefits

Cognitive Strategy Instruction as it relates to teaching math to Research Paper

Cognitive Strategy Instruction as it relates to teaching math to adolescents, specifically those with mild learning disabilities - Research Paper Example In addition, the National Council of Teachers of Mathematics of 2000 backs offering all the youths equal access to the concepts of mathematics (Montague & Jitendra, 2009). The purpose of this paper is to discuss the cognitive strategy instruction as it relates to teaching math to adolescent students with mild learning disabilities. Students with mild learning disabilities generally often have difficulties in achieving the standards of academic content and excelling in the assessments. Particularly, students with mild learning disabilities usually have difficulties with algebraic reasoning, mathematics basic skills, and problem solving skills. Majority of these students struggle with the means of approaching mathematics problems, carrying out selected plans, and making effective decisions. An effective approach to aid adolescent students with mild learning disabilities in accessing challenging concepts of mathematics is to offer strategy instruction (Montague & Jitendra, 2009). This p aper therefore defines cognitive strategy instructions, identifies significant features of effective cognitive strategies, and identifies key contents necessary for instructing adolescent students with mild learning disabilities in the use of the cognitive strategy.... of the required actions and consists of essential rules and guidelines that are related to making effective decisions during the process of solving problems. Some of the features of cognitive strategy instruction that make such strategies effective for adolescent students with mild learning disabilities include: devices of memory that help the students master the strategy; steps of the strategy using common words and are stated concisely and simply beginning with action verbs in order to enhance involvement and participation of students; steps of strategy are appropriately sequenced and lead to the intended outcome; steps of the strategy using prompts in order to get students apply their cognitive abilities; and metacognitive strategies using prompts in order to monitor performance of problem solving (Ruya, 2009). There are various such cognitive strategy instructions such as evidence based practice and STAR as will be explained in this paper. These cognitive strategy instructions ar e instructional methods that have been applied in multiple tasks in the academics, and have previously provided a way for educators to facilitate student independence competence across secondary, elementary and post secondary settings. Cognitive strategy instruction entails a strong base of evidence and employs systematic and explicit procedures of instructions that have extensively been validated and can be used flexibly. Cognitive strategy instruction as an instructional approach emphasizes the development of processes and skills of thinking as a way to promote learning. For example, the evidence based practice strategy enables students with mild learning disabilities to learn spelling words initially unknown to them and allow them to use techniques of self correction. Cognitive strategy

A Public Place That Has Been Changed by Time Essay

A Public Place That Has Been Changed by Time - Essay Example Some have completely changed with others following the same trend. Some of the changes experienced are at time positive with others being completely negative. Among the public place that have experienced some of the most positive changes include the Bryant Park, a recreational facility located in New York. Bryant Park is a 39, 000 m2 public park that is privately managed and that is situated between the Fifth and the Sixth Avenues in the New York City. The main entrance of the green is along the Sixth Avenue and the facility is managed by a non-profit organization. The good management of the park marks a good and effective partnership between the private and public sector. The park is directly above an underground building that houses New York Public Library. A few years ago, the park experienced one of the major changes that completely changed its appearance and public image. Initially there used to be no buildings around the park, but as time went by new buildings were built around the park to a point that the investors were scrambling for the available spaces for commercial developments including the park’s space. This was due to the rising demand for space since the population in the city was rapidly growing due to immigration and the search for job opportunities in the cit y. In 1980, the park had to be closed temporarily to give room for the construction of the current structure that houses the library. The building is found below the ground level what is commonly referred to as basement with the park being on the ground level as it used to be. This was a prudent idea that the management can only be celebrated for. The public need these two facilities despite the fact that there was no adequate space in the city to have them at different places. Before this significant change had occurred in the area, the park used to be a very unsafe place for recreational activities as it had been dominated by prostitutes, homeless individuals, and drug dealers.

Does the information lifecycle approach eliminate conflicts between Essay - 1

Does the information lifecycle approach eliminate conflicts between operations managers and information technology managers - Essay Example Every corporation at present faces conflicts in the task of managing everlasting amounts of mostly unstructured business data (pictures, emails, documents, videos). In addition, the rising amount of business and functional data lead to complex administration, poorer performance as well as longer backup cycles. Furthermore, workers waste extra time in looking for business information or put extra effort on a variety of versions of documents, exclusive of visibly deliberation that is presently valid (SUN, 2005). At the present, organizations have various concerns, for instance, IT costs require to be minimized, as well as the gain for the business department requires to be optimized. In addition, the information technology structure needs to be modified according to the business requirements as much as probable, as well as store and handle information on the whole lifecycle according to its present value (Oracle, 2007). The better arrangement among IT processes and business objectives have conventionally been considered as the chief information officer’s task. Though, flourishing IT/business configuration involves more than executive-level misunderstanding, for instance, connecting business goal for storage actuality necessitates a complex chain of decisions, information, tools and competent infrastructure. In addition, the corporations require IT management resolutions that offer a perceptive of how technology facilitates, influences as well as facilitates their business-critical aspects and services. Furthermore, corporations require solutions that permit them to evaluate the influence of new business strategies (for instance, business growth or new applications) on IT processes (SUN-2, 2005). The potential conflicts among operations managers and information technology managers can be resolved through information life cycle

Human Engineering Essay Example | Topics and Well Written Essays - 250 words

Human Engineering - Essay Example Such act is against the morals and ethics. Individuals who possess anomalies that are heritable are benefitted from such kind of genetic testing followed by selection of the baby. If the anomaly persists then the parents tend to terminate the pregnancy and opt for the better genetic make-up of the individual. In this genetic epoch where human engineering is being utilized for the betterment of the human race and to safeguard the future of the individuals. As eugenics is directed for the enhancement of the genetic composition of the population couples testing their fetuses for Down syndrome and abort fetus practice eugenics to certain extent as it is a step towards prevention of the hassles as well as elimination of the defective genetic makeup from the gene pool as well as it prevents social discrimination. Genetic testing aids in testing genetic anomalies encompassing Huntingtons, Cystic fibrosis, sickle cell anemia, Thalassemia, congenital malformations, deformations, chromosomal anomalies and also pre diabetics to a greater extent if it runs in the family. Although genetic test and screening does not provide any cure to the condition but affirms the carrier of the genetic anomalies leaving the decision on the parents to go or not to go for the child ("This House Would Allow Parents to Genetically Screen Foetuses For Heritable

Pearson Education Case Study Example | Topics and Well Written Essays - 2750 words

Pearson Education - Case Study Example When the SWOT related perspectives of the company are posited against the STEEPLE - social, technological, economic, environmental, political, legal and ethical - framework of analysis at a macro-environmental level the picture that emerges of the company is essentially a multifaceted business proposition of the current decade (Kallis, Alier & Norgaard, 2009). Pearson Education's SWOT - strengths, weaknesses, opportunities and threats - environment is characterized by a highly competitive external environment of fewer opportunities and more threats as against a highly volatile internal environment of more strengths and equally more weaknesses, the latter arising from competition related phenomena (Clark & Phillips, 2008). Its cultural diversity, organizational culture, supply chain management, employee motivation strategies, modern Human Resource Management (HRM) practices, management structure and style, have contributed in large measure towards this success though as many critics have pointed out the company needs a well defined directional thrust in the current economic and financial turbulence. Articulate business strategy of the company has been responsible for its present achievements in organizational cum corporate objectives though the very direction of the strategy needs a still greater focus on the long term goals rather than the immediate goals (Finlay, 2000). AnalysisPearson Education, proper, as distinct from the Pearson Group is involved in education related activities. These activities can be divided into three broader segments - publishing academic books, publishing non-academic books and education technology related work. Its current operations involving an expansive global network are focused on the North American and European markets (Piercy, 2002). The very strategic perspectives on which the company has evolved have been responsible for its current business strategy. There is a very strong premise on which the company top management has sought to define its growth trajectory. The learning outcomes of this paper would delineate the related aspects of this strategic approach of the company with added emphasis on corporate goals (Mullins, 2005). Changing business strategy of Pearson Education in particular and Pearson Group in general has been responsible for the present revolutionary shift in focus at the company. The underlying principle of this change in business strategy is the successive creation of M&A related synergies through a series of high profile acquisitions and mergers in the recent past (Clarke & Hermens, 2001). This aspect of Pearson Education's organizational behavior requires greater attention because the company has been able to posit itself against competitors with remarkable success due to the positive outcomes related to M&A. The causative elements of this strategic orientation of the company need to be looked at from two different angles. In the first place, Pearson Education is aware of the growing threat of the fast changing technological environment that favors those rivals with technology-based resources. Secondly its own resource base has been expanding at a much faster rate both in diversity and complexity (Davenport, 1994). The latter element includes even

Benetton Case Study Example | Topics and Well Written Essays - 500 words

Benetton - Case Study Example As Ganesan and Krishna (2003) comments, Benetton calls its advertising and marketing activities as its communication strategy. Problems Benetton’s so called innovative communication strategy was not adequate to enhance its sales growth. Although, this advertising strategy had initially produced fruitful effects, it gradually caused dissatisfaction among customers, retailers, government bodies, and various international non-profit organizations. In most of the times, Benetton’s ‘shock value’ advertisements produced negative impacts on the public Customers did not get the opportunity to evaluate Benetton’s products since the company had not adequately advertised its products. Most of the times, company’s advertisements hurt the religious, racial, or political sentiments of different communities. Solution The company should not post advertisements that would hurt racial, political or religious sentiments. It is recommendable for the company not t o practice ‘shock value’ advertisements as its effectiveness depends on the mental perceptions of the viewers. An ultimate customer would always wish to see the company’s product collections. Therefore, the company must give great emphasis on displaying its new clothing collections.

Importance of Book of Romans to the History of the Church Essay Example for Free

Importance of Book of Romans to the History of the Church Essay The Book of Romans is the one of the Letters in the New Testament of the Christian Bible.The Writing is   simply reffered as the Romans and is currently one of the undisputed work of Paul.The book has been described as a masterpiece which overwhelms the reader by the sublimity and the density of the topic which are discussed,the justification of the gospel and the revealing of the uprightness and the grace of God to all the people ,both Jews and the Gentiles. The book is a letter which is written in a Greek first century traditional letter writing style. During this time the writers started by identifying themselves and then names of the person they were sending the letter and then followed by the greetings. The letters usually closed with the final greeting and blessings. The book of Romans followed the same style (Barth, K 1968) There existed a group of believers in Rome who trusted in Jesus as Messiah long before Paul had planned to visit this town. There was a conflict between the Christian Jews and the new group up to the point that the Roman Emperor expelled them from Rome. More often there was a disagreement between the Jews and the gentiles concerning what made one an acceptable person to God and the way the followers of the Christ should conduct their lives. Having noticed the differences that characterized the church in Rome Paul decided to shed some light as far as the differences were concerned. There were people who were going from door to door teaching doctrines which were confusing and misleading to the faithful. There are some who were saying that for one to be accepted in the kingdom of God one has to refrain from eating particular kind of food and had to strictly follow the Law of Moses. These are issues that the book of Romans aimed at addressing so that this confusion that existed in the church can be cleared. Therefore to the church in Rome the book was basically a tool of reference as far as what was expected of them was concerned. One of the reasons for Paul writing this book was to answer some of the question that emerged between the two groups. He boldly put it out in the book that the word of God was for all whether Gentiles or Jews. (Moo, D1996) The book of Roman is basically a treatise which is addressed to the church in Rome where Paul was introducing himself before he made his visit. Justification of the faith was the central theme for his letter. He was delivering the message that it is only through salvation that a man can have a good relationship with God. Anything else did not matter. What was expected from every Christian whether Jews or Gentiles was the faith in God and through this salvation will be achieved. He explained that the Mosaic Law was not enough to make the Christian righteous. This works serves as an eye opener to the early church as some of the issues that were controversial at this time were clearly explained by Paul. The differences that threatened to tear apart the church were tackled in this writing. To the Jewish Christians Paul explained that God had not completely broken his promise with them but he was working towards redemption of all the people in the universe.   For a long time Paul was planning to visit Rome but he was hindered from making such a move. Now he was determined to do it, he wanted to greet them and introduce himself before he made that journey. This visit was very important to him and the church in Rome as both were anxious. Paul was not sure how he was going to be received in this city and the some people there had criticized him before as they did not think he can be the leader of the church which was led by the Gentiles. The book of Romans serves as the assurance to the church in Rome that they are accepted in the kingdom of God like any other group despite them being Gentiles. Therefore Paul was mainly writing this book to assure this group that they also had a right and a share in the kingdom of God. He assures them that Jesus died for all regardless of their status. The most important thing for any Christian was repentance and acceptance of Jesus Christ and leading a holy life. (Moo, D1996) Paul believed that the culture of Romans was very important as far as the church was concerned. It was the most powerful empire in the world and was located in the middle of the world at the time of Paul evangelism. This fact made the Church of Rome very important to the world at large. He understood the great effect this church would have on the rest of the world especially the so called civilized world of that time. He clearly saw the need of systematic and full presentation of the good news in this city. The people in Rome were looking forward to Paul visit in Rome as it would serve a great role as far as their church was concerned. This visit was taken as a formal recognition that a church that was led by the Gentiles. They had for a long time wondered how he can be an apostle of the church yet he fail to visit their church in Rome. This gave the church leaders an opportunity to gauge and judge his courage and honesty as far as the church was concerned. The book of Romans clearly explains the doctrines of the Christian faith. Paul in this book defended the gospel from those people who were claiming that salvation was for a chosen group. The church in Rome was to serve as a pillar where the Christianity would be spread to other regions in the world. The book clearly assures that the Roman church was as legitimate as the other despite the fact that it was led by gentiles. This served as a boost to this church as Paul was taken as the messenger of God and he was presenting the God word to the people who had chosen to follow Christ yet the society was not keen to respect them. Paul addresses them as his brethrens a clear indication that he had accepted them as one of them and they were on the right track as far as faith was concerned. (Moo, D 2002) The book of Romans had a great impact on the early church and the western civilization at large.Scholars has argued that the book is the most influential in Christian history. It is in this book that Paul gives a detailed exposition of the word of God. It is the most fundamental and systematic discussion as far as the whole plan of salvation is concerned. To the Romans the book touched on what they were supposed to do so that they can be saved. This applies to all the Christians and was largely quoted by the protestant reformers as they assured the faithful that the kingdom of god was reserved for all those who had faith in Him and they did not need the blessing of any man on earth for them to be allowed access into this Kingdom. The book was universal in application despite the fact that it was directed to the Church in Rome. (Moo, D1996) The book of Romans had greatly influenced many people in the history of the church. The prominent theologians like Martin Luther had studied the book making them aware of what God expected from them. Martin Luther found the teaching of salvation by the grace clear and he used it to spearhead the reforms in the church where he assured the faithful that it was through faith and grace alone that they were to be saved not from paying indulgences and other kind of injustices that existed in the church during the middle ages. (Dillenberger, J 1961) The protestant reformation was basically a recovery of the right and pure gospel which resulted in the increased gospel spread to the different parts of the world. It was a revival of the Apostle’s Paul work where he made a journey to various parts of the world taking the good news. Through studying the book of Romans Martin Luther’s life was completely changed and so is the history of the church. The protestant reformation was as a result of this great theologian reading the book as the teaching was made available to the public. Lives were changed as the message of hope and righteousness was spread far and wide. The book clearly states that there is no Christianity without Jesus, he who comes to know him shall be saved. Martin preached the same message that Paul wrote to the people of Rome and the early church. Martin Luther described the book of Romans as the purest gospel which is worth and every Christian should understand it clearly. He advises the believers not to take the word law in human terms as through doing this they will be confused as the people in the early church and they will be serving the church rather than living according to the will of God. He teaches them that God judges his people according to the heart. His law can not be satisfied by the works but rather on the inner most heart. He got these ideas from reading the work of Paul to the Romans. A book that he describes as full of inspiration to him and his search for the truth .Paul says that all people are sinners in the eyes of God and for us to be saved we have to seek the kingdom of God through following his teachings rather than following the law or the traditions as was the custom with the Christian Jews. If believers accustom themselves to the language described by Paul in the book of Romans Martin Luther says that they will find that there exists a difference between what the traditions of the church prescribe and what God really expects. (Dillenberger, J 1961) Through the inspiration he received from the book of Romans Luther was able to challenge the church. The evils that characterized the church at this time has made him very disturbed and he set out on a mission to discover what can bring him close to God. The message he got was derived from the book of Romans where he realized that it was only through the grace of God that all will be brought close to God. The church was extremely corrupt where things that were going on were contrary to God’s expectation. Through the inspiration he was able to revolutionize the church and brought the light just as Paul shed the light to the people of Rome concerning what God expected from them. Martin Luther described Romans as the main book in the New Testament .His wish is for every Christian to use the book as a guide in our daily lives. As the systems are bound to confuse them as far as their faith is concerned just like it happened during his time when the Roman Catholic Church used the teachings to justify some of the evil things that were happening. The letter of Paul to the Romans would serve as the guide to the church and the believers if they are interested in the righteousness. Luther says that people should be ready to confess Jesus with their mouth and in such a deed they will lead a righteous life as they will always aspire to do what God expects from them. Good deeds alone do not make a man righteous rather he should have faith in God. The book of Romans has been described as the one that changed the course of the church history right from the early church to the protestant reformation. Therefore it is in order to say that this book contains message which are inspirational and can bring a complete change in ones life. It changed the life of the Augustine together with John Wesley people who had led a life that was not pleasant before the eyes of God. They had struggled with the evils ways up to a point when the word was revealed to them changing their lives completely. John Wesley had set out to preach without being converted, after some years of struggling and failing he heard the teaching of Martin Luther describing the book of Romans. Listening to the true words of Luther the man was inspired and he was converted. He went to preach in many corners and has been described in the history of the church to have played a great role in the evangelical work of awakening the believers. (Moo, D 2002) The kind of life that God expects from every person is what has touched many people in the course of the church history. From martin Luther to John Wesley there was realization that God expects us to be righteous before his eyes as Paul maintained in the book. On the same line God’s wrath does not discriminate, it is expressed impartially to all the sinners neither does He discriminate between the Christian Jews and the gentiles. Before Paul sent the letter to the church in Rome the Jews prided to be the privileged people in the eyes of God but this notion was clearly explained by the book that set out to put the facts straight. On the same line the book of Romans came to be used in the protestant Reformation showing clearly that no one was too holy before the eyes of God to help in pardoning of the sins. Only God had the power to forgive the sins. The book as described by Luther addressed the issue clearly stating that no amount of payment towards indulgences was enough to forgive ones sins. (Moo, D1996) The book of Romans influence to the church has been enormous right from the time Paul wrote the letter to clear the differences that existed in the Church of Rome. It is as a result of that explanation that the Gentiles faith was strengthened after understanding what God stood for as far as righteousness was concerned. The book deals with the issues of sin, progressive sanctification, practical service and the gracious salvation issues that could have divided the church in Rome as Christian Jews and the Gentiles had different views regarding these issues. The book addresses God great plan for saving mankind by his grace. It clearly states that it is only through the grace of God that all those who believe in Him shall acquire this salvation. The book has been described as the comprehensive statement of faith and Christianity as a whole. It has been used by many believers to show what is expected of us and the church in general. The basis of the Christian faith is based on this book and this explains why the book has in many cases changed the course of the church history especially when some people are out to mislead the believers in the matter of faith. Martin Luther used the book to show how the church had turned to be evil and led a revolution that came to bring openness in the church allowing people to read the word for themselves. (Hodge, C 1994) The book of Romans importance to the Christian faith can not be underestimated; it has been relied on several occasions to shed light where misunderstandings have existed. The book has shaped the church making more responsive to the needs of a believer, trying as much as possible to reconcile the two issues of law and righteousness. The strong foundation of the Christian faith is found in this letter of Saint Paul to the people of Rome. Reference Dillenberger, J (1961) Martin Luther: Selections from His Writings, New York, Doubleday and CO Moo, D(1996)The Epistle to the Romans. Wm. B. Eerdmans Publishing Company Moo, D (2002) Encountering the Book of Romans: A Theological Exposition, Michigan, Baker Academic Barth, K (1968) The Epistle to the Romans. Oxford University Press, 1968. Hodge, C(1994) Commentary on Epistle to the Romans. Wm. B. Eerdmans Publishing Company