Bayer case2 Essay Example for Free

Bayer case2 Essay Gracefully chain factors should likewise be considered in the dynamic if significant limit changes are included †like reintroducing Bayer Aspirin. Key inquiries include: What effect will the progressions have on providers, warehousing, transportation, and merchants? In the event that limit will be expanded, will these components of the gracefully anchor have the option to deal with the expansion? Then again, if limit is to be diminished, what effect will the misfortune in business have on these components of the gracefully chain? At long last, client and popular assessment is exceptionally significant to consider during dynamic. Will they despite everything acknowledge the new reintroduced item as in the past? What might be the regular opinions of the individuals with respect to the conceivable choice? In assessing choices during dynamic, an administrator must consider both quantitative and subjective perspectives. Quantitative examination generally reflects monetary components, and subjective contemplations incorporate intangibles, for example, popular sentiment and individual inclinations of directors. In this way, in choosing for the Bayer Aspirin case, isn't exclusively subject to financial components in light of the fact that these are not by any means the only things that would be influenced when changes are being actualized. As an association, Bayer should draw out what are the quantitative and subjective contemplations nearby, so as to think of productive and successful choices for their organization. 4. ) In what ways is Aspirin Brand important for Bayer? At the point when ibuprofen originally showed up in the spring of 1899 of every a bunch of articles in a couple of German clinical diaries, the writer presented it without display as a useful substitute for the salicylic corrosive and sodium salicylate that had been being used for over twenty years to treat rheumatic issue. Headache medicine decreased fever and aggravation rapidly, yet more significantly it didn't seem to illly affect the stomach. Reactions were negligible, so patients endured it very well and they didn't oppose the treatment. The specialists who tried it and the organization that produced it in this manner suggested the medication as a promising enemy of rheumatic drug and no uncertainty anticipated decent benefits from its utilization in this unobtrusive market. Nobody, nonetheless, clearly foreseen that in under two decades this new compound would turn into the makers smash hit medication and the universes most generally utilized medication (a differentiation it despite everything holds), less due to its job in rewarding ailment but since of its adequacy in overseeing minor agony, particularly migraines. What's more, when Aspirins generally speaking prominence was evident, it was likewise clear that it had accomplished this magnified status not just in view of its significant clinical merits yet in addition as a result of the conscious business arrangements and practices of its producer, the Farbenfabriken vormals Friedrich Bayer und Companie of Elberfeld, Germany, or essentially known as Bayer. Headquartered in Leverkusen, Germany, Bayer is engaged with 20 diverse specialty units that examination, create and fabricate items in the existence sciences, polymers and claim to fame synthetic substances territories. Considered as the â€Å"jewel† at the exceptionally focus of the Bayer crown, Aspirin is something other than a brand name that Bayer procured. It is without question the best over-the-counter medication ever. Indeed, 1999 denoted the 100th commemoration of Aspirin, it is as yet the number two pain relieving drug on the planet with net deals in 1998 of DM1. 1 billion (US$654. 8 million). Just Tylenol surpasses ASPIRIN in deals, however 95% of Tylenols deals are in the US; in the remainder of the world, Bayer is as yet number one (Buchanan and Merker, 2002). As a brand, its prevalence is certain around the globe. Display 3 shows that the market of Aspirin covers 90 nations. At present, Bayer Aspirin is a group of notable brands and items, which incorporates Childrens ASPIRIN ®, ASPIRINProtect ®, ASPIRIN Directâ ®, ASPIRIN+C ®, and numerous others. All are intended for explicit uses, for example, hack and cold, cerebral pain and agony, stroke and cardiovascular failure avoidance. Many have exceptional conveyance frameworks, for example, granules, bubbly tablets, and chewable structures. Of the US$654. 8 million altogether overall net deals of all Aspirin items in 1998, US$37. 5 million (5. 8%) originated from the offer of Childrens ASPIRIN ®. Truly, Aspirin as brand pushed Bayer’s achievement all since its commencement. By advancing Aspirin (not acetylsalicylic corrosive), Bayer had anticipated that the brand name would be so immovably dug in the clinical network that when the patent terminated, rival producers of ASA would be not able to contend in the American market. Genuine enough that by 1909, Aspirin represented 31% of Bayers US deals. Despite the fact that Bayer keeps on holding a trademark on the brand name in numerous nations of the world, it had once lost that directly in a few key nations like the United States. Bayer trademark was lost at first in the US toward the finish of World War I to Sterling Drug, Inc. as the aftereffect of the US governments retaliatory act of appropriating and afterward selling the property of German organizations with possessions in the United States. It wasnt until 1994, 76 years after the confiscation of the trademark Bayer Aspirin, that Bayer Group at last reacquired the brand. As indicated by the Bayer Website, Bayer keeps on searching for additional opportunities for Aspirin, being considered as the marvel or miracle tranquilize. In 1988, Australian disease transmission specialist Professor G. Kune found that individuals who took Aspirin had a 40% lower occurrence of colon disease than the individuals who didn't. Afterward, various examinations, including an enormous scope study directed by the American Cancer Society, affirmed that Aspirin is in fact successful in forestalling colon malignant growth. As per one gauge, Aspirin hinders cell change, a hypothesis that makes ready for future examination and the guarantee of new turns of events. Examination is likewise being led into Aspirins impacts on Alzheimers Disease and diabetes. Along these lines, Aspirin’s esteem for Bayer don't simply rely upon the brand name itself, yet the entirety of its shrouded possibilities that could profit every wiped out individuals on account of its low cost and tried and true helpfulness. 5. ) How is the pharmaceutical market and the market for Aspirin advancing? Is it to the bit of leeway or impediment of pharmaceutical organizations? Initially endorsed for rheumatic issue, headache medicine has made considerable progress of just adrug advertised to decrease fever and aggravation rapidly. As a medication, headache medicine not just has the properties of a pain relieving or painkiller, it is likewise an antipyretic (hostile to fever), a calming and an enemy of platelet (see Table 1). The initial three characteristics make it a cerebral pain, cold, and influenza prescription, however it is the fourth quality that makes Aspirin a preventive medicine. Strikingly, the counter platelet impacts of headache medicine happen at a shockingly low measurements: 30-50 mg. or somewhere in the vicinity, and Children’s ASPIRIN is one of the most reduced portion anti-inflamatory medicine items available. It additionally happens to be the least expensive among the ASPIRIN group of items. The hugeness of these two attributes gave Children’s ASPIRIN another market, as specialists around the globe began prescribing and recommending Children’s ASPIRIN to their moderately aged patients as a methods for counteraction.

Cellular Phone Buying Guide Essays - Technology, Mobile Phones, ATT

Mobile phone Buying Guide Mobile phones are presently possessed by one out of three individuals living in the United States. It is accepted that this number will approach, and presumably reach, one out of two inside the short future. With such huge numbers of organizations delivering and advertising the utilization of phones, rates for their utilization have significantly diminished inside the last four to five years. The size of the telephones has diminished, while their number of highlights and convenience has expanded. Simple associations are presently getting out of date, for the more clear and battery-sparing computerized association. Numerous units available presently are tri-mode, implying that notwithstanding simple they utilize the advanced signs of TDMA and CDMA. Steps like these have made portable correspondence progressively mainstream just as dependable. With this prevalence, organizations have had the option to decrease their month to month rates while offering numerous highlights complimentary, highlights that the client is familiar with paying for on their home telephone line. This opposition has driven numerous to utilize their mobile phone as their fundamental telephone, or even their solitary telephone. A portion of the highlights that have made cell interchanges so well known are the accompanying: free evenings as well as ends of the week, guest recognizable proof, call sending, three-way calling, voice message, content informing and Internet get to. Huge numbers of these highlights are either free or of ease. At the point when joined with the insightful utilization of pinnacle minutes and free evenings and ends of the week (as a rule between 8 am and 8 pm), a buyer can rapidly locate that a mobile phone plan is less expensive than their home telephone plan. The issue is discovering which supplier, which plan, and which telephone bode well for every person. Inside this report is an extensive manual for the plans currently offered by the three significant suppliers of cell administration in our general vicinity. These suppliers are Sprint, Verizon, and Cingular Wireless (earlier Cellular One). In spite of the fact that their numerous plans are comparable, they can turn out to be very confounding. A calling plan ought to be picked dependent on the accompanying: 1) When the telephone will be utilized. 2) For to what extent every day it will be utilized. 3) Where the calls will be produced using. 4) Whom the client will call. These elements can rapidly get confounding when you think about the diverse home/wandering regions of every supplier. Both Verizon and Cingular now offer three designs for inclusion. One a nearby inclusion territory, which for the most part covers from Buffalo to Albany from east to west, with a constrained inclusion north and south of the I-90. The subsequent arrangement offered by the two covers a decent segment of t he east coast, down through Maryland for Verizon, and through Virginia for Cingular. Both Verizon and Cingular have as of late added national designs to their accessible inclusion alternatives, and in spite of the fact that these plans are more costly than the nearby and local, they can bode well for some. Albeit a few territories are not secured inside these National Plans, they for the most part spread the whole mainland United States. A decent segment of the Midwest for Cingular isn't secured while Verizon covers the majority of this territory. Anyway Verizon doesn't cover a great part of the breadbasket of the US, in particular Nebraska, Kansas and Oklahoma, all of which have no inclusion. Runs plans are generally national, however just for 300 significant metropolitan territories which rejects a great many Americans, this prompts over the top meandering charges which can be gathered due to legitimate need in ones old neighborhood. This is genuine particularly for the Midwest an d the west coast. Contained on this page are the national inclusion territories of the three suppliers. The muddled inclusion of these maps is regularly overlooked while one is in the midst of a get-away or making significant distance calls, that is the reason picking a nearby or territorial arrangement can in many cases bode well. Runs Free and Clear arrangement, as should be obvious by the guide, is neither free nor clear in all regions. In spite of the fact that their inclusion is extending, they are honest when they guarantee that their framework was developed from the beginning. Just their telephones utilize their Personal Communication System (PCS) towers, and a significant number of their telephones don't work on a simple sign by any stretch of the imagination, and those that

VoIP biz free essay sample

VOIP2.biz began in 2005 after a nitty gritty investigation of VoIP market and assessment of current specialist organizations in the market by Harley Services Corporation (HSC). VoIP2.biz considered as a Systems integrator that worked with business clients to assist them with moving their voice interchanges from heritage innovation to VoIP technology.VoIP2.biz was claimed by a few outside speculators, Milkowski, and HSC. HSC held 70 percent of the stock in VoIP2.biz. In June 2006 in the wake of finishing Phase1 plan with total deficit of $86,000 and more slow advancement company’s governing body don't know about the company’s future. Lawrence R. Murkowski, President and CEO of VoIP2.biz Inc. had the test to demonstrate the likely arrangement to the top managerial staff so they can take the correct choice. ISSUES/PROBLEMS (20 Points)* †¢Negative income with overal deficit of $86,000 after phase1 plan execution. †¢Slower development. †¢Competition †¢Selecting new market for extension. †¢Relationship with a CLEC working in the commercial center. We will compose a custom article test on VoIP business or on the other hand any comparative theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page †¢Finding reasonable approved merchants in commercial center. †¢Getting gifted individuals in new commercial center. †¢Correct showcasing and deals exercises. †¢Problem of a low close rate. †¢Investment required and no present financial specialist was eager to contribute the necessary sum. †¢They can't sell the organization at more significant expense because of negative income. †¢If they close the business what will befall their present clients. Arrangements (Taken by the organization) (20 Points)* †¢Market developments by means of beginning deals and tasks in five extra Markets. †¢Selecting and going into new market with appropriate arranging. †¢three-overlay channel system †¢Telco-in-the-container. †¢Providing show and experience for new imminent clients. †¢post-establishment support †¢Hire talented staff and give preparing to current workers. †¢Test and investigate all the parts before utilizing in arrangement set. †¢Complete the establishment at client existing client locales. †¢Secured dissemination and affiliate understandings for the fundamental system and hardware administration parts, †¢Outsource the call place activity. †¢Target call focuses as new customer. †¢Developing an establishment technique for littler geographic markets. Assessment OF SOLUTIONS/ANALYSIS (30 Points)** †¢With advertise extensions they can broaden their limits and open new chances of development. †¢The company’s establishment methodology would permit section into littler geographic markets by collaborating with learned arrangement suppliers. These associations would utilize innovation and business forms from VoIP2.biz and the deals and establishment assets of the accomplice. †¢New markets, the organization would execute a publicizing and advancement plan that presented the advantages of VoIP and the benefits of an open source stage. †¢As indicated before, VoIP2.biz offered arrangements under both a facilitated and a framework deals estimating structure. Under the Phase II Plan, these facilitated arrangements would be estimated at $25 to $30 per client every month, in addition to the month to month cost of Internet get to. They arranged these agreements to ordinarily be multi year understandings. The organization wanted to charge for nonrecurring, which incorporated an establishment expense of $1,000 in addition to the expense of any phone handsets and any discretionary information organizing gear and administrations the client required. †¢The month to month call beginning and end administration could be evaluated very profitablyâ€at 80 to 90 percent edge. With this they can make more benefit. †¢Presentations in each market right off the bat in the market passage process it will make mindfulness about the organization benefits in the public arena. Experience had instructed Milkowski that the possibility would need to see an exhibition and experience VoIP2.biz’s administration so the arrangement called for deals faculty to introduce a show telephone at the customer site. †¢Test and investigate all the segments before utilizing in arrangement set this will give better impeccable assistance to clients. †¢Relationship with wholesalers will give them certainty and strength.

Who Else Wants to Learn About The Best Writing Service?

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Cross Cultural Perspective †Nike Corporation Essay

Cross Cultural Perspective – Nike Corporation In this essay, I will attempt to present an analysis of the ethics and social responsibility issues that an organization can face when it is a global organization. One of the most recognized organizations globally would without a doubt have to be the Nike Corporation. Several years ago the Nike Corporation came under fire for using child labor in Pakistan and Cambodia to make their soccer balls. Because Nike came under fire for this unethical and inhumane practice, the organization attempted to reduce this practice. Pakistan and Cambodia have strict child labor and slavery laws, however, the government has done very little to regulate it. Contracts for production are still being granted in†¦show more content†¦When confronted with the findings, Nike issued a statement stating that they would take corrective action to make sure that the child labor laws were followed and that they would not continue to operate forced labor and bad working conditions within any of their factor ies. Nike started focusing on their social responsibility efforts in areas in which they can have the greatest impact and create the greatest value for the organization and for the communities that the various factories are in. Nike has initiated the social responsibility efforts in the materials they design for their products, as well as the process of making those materials and products. An analysis of the ethical and social responsibilities Nike faced with global expansion had many factors that needed consideration. The first consideration was the cost of making their products. To stay competitive in their prices while not reducing the amount of employees, Nike, decided to outsource some of their manufacturing and suppliers on a global scale. This provided Nike cost advantage over their competition and it also allowed Nike to expand into emerging markets. Some could view this as unethical practice because it could take jobs away from manufacturing plants in the United States; how ever, Nike was acting in the best interests of the organization including its employees overseas and the employees back in the United States. If anShow MoreRelatedNike Corporation Essay732 Words   |  3 Pagesresearch a cultural issue that affects this organizations interactions outside the United States. Define the issue and provide an overview of how it became an issue in the organization. Prepare an analysis of the ethical and social responsibility issues your organization must deal with as a result of being global. Write a 1,050- to 1,400-word paper summarizing the results of the analysis. Include the following: Identify ethical perspectives in the global organization. Compare these perspectives acrossRead MoreNike: Cross-Cultural Perspective889 Words   |  4 PagesCross-cultural perspective Nike Nike is among organizations that are known globally. The headquarters of Nike are in Beaverton, Oregon and it has expanded to other countries in order for them to reach the markets which are untapped so that they can increase their profit margins. For a very long time now the organization has been sourcing its labor from other countries. This is because just as other corporations Nike is escaping the strict regulations which the United States gives them. They easilyRead MoreThe Ethical Issues Nike Is Facing Based On Cross Cultural Settings Essay1983 Words   |  8 Pagesof the most valuable brands in sports industries (Forbes, 2016), Nike Inc.’s strong brand portfolio makes it a dominant market position in this field. However, Nike has been accused of using sweatshops in developing countries to produce its products, which has largely influenced its brand reputation among the public (Newell, 2015). By outsourcing its product lines to reduce the cost of products, multinational corporations such as Nike is facing ethical challenges in terms of setting up factories inRead MoreConcept Of Perceived Value Perception And Its Impact On Consumer Oriented1528 Words   |  7 Pagesneeds of each of these consumers and how the marketing team can segment their approach to idealistically capture their attention. How this then affects the influences of consumer behaviour is identified through these three factors; cultural, social and personal. Cultural factor has a key resonance based on their upbringing, social class and the perception of them through their community. For example, the purchasing of an eveningwear differs in its entirety depending on how conservative their familiesRead MoreCelebrity Advertising5486 Words   |  22 Pagespresented, as well as the historical development of celebrity endorsement. Its effectiveness on investments and consumers in developing countries will be critically discussed, as well as the benefits and risks of celebrity endorsement . The deal between Nike and Tiger Woods will also be critically discussed and applied as an example of the effects of celebrity endorsement, as well as the effects of negative publicity. 2. Historical Development The cigarette industry was the first to formally use aRead MoreAn Analysis of Communication Flow2348 Words   |  9 Pagesas more than just a depth charge. To understand the importance of upward flow, it is necessary to understand the psychology of the employee and the beliefs that he or she holds about him or herself in the workplace environment. The Employee Perspective Like CEOs, employees have beliefs, too. D. M. Armstrong states that if we think of beliefs as maps, then we can think of the totality of a mans beliefs at a particular time as a single great map of which the individual beliefs are sub-mapsRead MoreNike Marketing Plan Essay7652 Words   |  31 PagesNike Marketing Plan By: Marketing Management Ââ€" MM522 March 2004 Outline I. Executive Summary II. Table of Contents III. Company History IV. Marcoenvironment a. Demographic b. Economic c. Social d. Political e. Technological f. Ecological V. Competitive Advantage a. Industry Environment b. Operating Environment VI. Four Ps of Marketing a. Product b. Place c. Promotion d. Price VII. Core Competencies a. Strengths b. Weaknesses c. Opportunities d. Threats VIII. BusinessRead MoreNike Innovation7976 Words   |  32 PagesNike Inc. Prepared by: Chuck Viasi MBA 330 - Innovation and Technology Management August 11, 2012 ------------------------------------------------- Executive Summary Nike, Inc. is a globally-recognized athletic sports apparel company with strong brand loyalty. The foundations of Nike’s success today were established by its Co-Founders Phil Knight and Bill Bowerman in 1972. As an athlete and a coach, their relentless pursuit of improved athletic performance instilled a competitive spiritRead MoreWhat Are Cultural Factors That Promote Caribbean Integration6924 Words   |  28 PagesCultural Integration 2.4 enterprise. Specialised knowledge of how a product works creates jobs in areas such as information technology (IT) support. multiculturalism the official Australian Government policy of encouraging immigration from diverse, ethnic backgrounds. It also refers to the promotion and encouragement of the retention of ethnic languages and cultures within Australian society. popular culture considered to be more mainstream than ‘high culture’. It is associated with ‘lighter’ formsRead MoreInternational Marketing Research10714 Words   |  43 Pagesversion. The major differences are †¢ The national differences between countries arising out of political, legal, economic, social and cultural differences and, †¢ The comparability of research results due to these differences. National Differences The main factors that affect the way in which people from different cultures behave are: a. Cultural Differences: Culture refers to widely shared norms or patterns of behavior of a large group of people. It is defined as the values, attitudes

Gun Control And The Rights Of A Free State - 1149 Words

Gun Control Multiple news outlets reported the same number over and over. 74. This is the general estimated number of mass school shootings that have occurred since the massacre at Newton’s Sandyhook Elementary School on December 14, 2012. The Newton massacre once again had a nation grieving for loss of innocent lives in such tragic ways and once again the issue of gun control went to the front of the nation’s agenda. American history shows a fascination with gunfighters and the Old West mentality as well as gangsters from the early 20th century. Billy The Kid, Wild Bill Hickock, Bonnie and Clyde, Al Capone, John Dillinger. These are names from American history that have intrigued society forever. America has always held a†¦show more content†¦Does having more guns make a person more safe? How many guns is too much? Do people need automatic weapons? Would gun restrictions cause normal citizens to be unable to defend themselves appropriately? The National Institute of Justice reported that in 1994, 35% of households owned 192 million firearms, with 65 million of those being handguns. 74% reported owning more than one. By 2000, the number had increased to 259 owned across the nation and 294 million by 2007. Retail prices vary from $75 to $1500 for a typical handgun. A gun is used in a homicide 3.2 times per 100,000 people per the FBI Crime Reports of 2011. In 2009, firearm fatal ities numbered 11,826 homicides, 18,735 suicides, 554 accidental shootings and 232 unknown causes. (Congressional Digest, 5) From a historical perspective, gun control laws have existed as early as 1813 when Kentucky made it a statutory offense to carry a concealed weapon. The National Rifle Association was born in 1871. (ProQuest Staff, 1) On March 30, 1981, President Ronald Reagan, White House Press Secretary James Brady, and two others were wounded during an assassination attempt by John Hinckley, Jr., who was mentally ill. This led to the Brady Bill in 1993 which imposed a five day waiting period on the purchase of handguns and a background check by law enforcement officials. Multiple states across the union have proposed changes to gun control laws in some form. So

Australia Taxation Law Times–Changing Taxes

Question: Discuss about the Australia Taxation Law for TimesChanging Taxes. Answer: 1: Capital gain is achieved from the difference between acquisition cost of capital gain tax asset and capital proceeds. Capital gain is calculated by using three methods. First method is Discount method. This method is applied twelve months prior to the capital gain tax event. Second method is Indexation method. This method is applied when assets are obtained before 21st September. Prior to the capital gain tax event, this method will be on hold for more than twelve months. The final and third method is residual method (Woellner et al 2012). When the assets are kept in hold for less than twelve months then this method will be applied. Therefore, the capital gain computation can be calculated by using these three methods (Ato.gov.au, 2016). Exempted items from gain on sale of capital asset: There are certain properties which are obtained before 20th September 1985, are fiven below: Reimbursed amount for any serious injuries Motor vehicles Selling of residential house Any obtained collectable that cost less than $ 500 Carry forward and set off the losses: Short-term capital loss: Short-term capital loss can be gained from long-term capital gain or some source. Then it is carry forwarded to subsequent indefinite Assessment Years. It is obtained against both long-term gain and short-term gain (Taylor and McNamara 2014). Long-term capital loss: Long-term capital loss can be set up against long-term capital gain. There are no other set ups. It can be carry forwarded to subsequent indefinite Assessment years and only it can be set up against Long Term capital loss. According to the provided data, Mr. Dave bought a two-storey building for $ 70,000 and he lived there for last thirty years. on 27th June of the current tax year, he sold that building for $ 8, 50,000 . That house was actually sold through auction and as an advanced token, the buyer paid $85,000 (Sharkey and Murray 2015). However, eventually, the buyer did not have enough money to continue with the purchase. So, the money was deprived. The received $ 85,000 is charged as Income from other sources. Capital gain computation: Sale proceed $8, 65,000 Under CST I.E Family home exemption, it is exempted LONG TERM CAPITAL GAIN NIL On 20thSeptember, 1985, A pro hart painting was bought for $ 15,000 and then sold for$1, 25,000. The obtained Capital Gain: Sale proceed $ 1, 25,000 Less: Indexed acquisition cost 15,000*123.4/71.3 $25,961 LONG TERM CAPITAL GAIN $150,961 In late 2004, A luxury motor cruiser was bought for $ 1, 10,000 and then sold to local boat broker for $ 60,000 on 1st June of the current year. Capital Gain: Sales proceed $ 60,000 Less: Indexed acquisition cost $ 1,10,000 LONG TERM CAPITAL LOSS $ 50,000 On 10 January of the current year, he purchased a share parcel for $ 75,000 and then on 5 June of the current year, he sold that in a newly formed mining company for $ 80,000. He took a loan of $ 70,000 to purchase this share and then on the loan of $5,000, he paid interest. He also paid $250 in stamp duty and $750 as brokerage for sale during purchasing the share. According to income tax law, loan interest is not a part of acquisition cost. Therefore, the interest on loan was not included (Nyst and McAdam 2014). Part A: Capital Gain is described below: Sale proceed $ 80,000 Less: Brokerage $ 750 Less: acquisition cost $75,000 Less: stamp duty $250 SHORT TERM CAPITAL LOSS $ 4,000 Capital Gain for the year is described below: Long term capital gain for residential property sale $ NIL Long-term capital gain for painting sale $ 1, 50,961 Long Term capital loss for Boat sale $ 50,000 Short-term capital Gain for selling share $ 4,000 LONG TERM CAPITAL GAIN $ 1,04,961 Mr. Daves tax return for the previous year and the present year-end presents $10,000 as a net capital loss from the share sales. Therefore, it can be adjusted with long term capital gain of the present year. In the present year, the Net Long term Capital Gain is $1,04,961-$10,000 = $94,961 Part B: Net Capital gain is calculated as summation of all gain obtained from sale of capital assets and all loss incurred on sale of capital asset. The loss on sale of capital assets includes the loss from the previous year also. It can be stated that capital gain tax and separate tax are different. Capital gain assets make a part of assessed income. Gradually, tax should be paid on gain, which is occurred through sale of capital asset in the present income year, when the sale took place. In this way, Mr. Dove had earned gain on asset sale (Lee 2014). Because of that, this fund can be contributed to his personal superannuation fund. Mr. Dave should maintain certain relevant records during certain major and important transactions. These records include, paid bills in order to legal fees or ligation fees, purchase receipt, interest on loan etc. It also includes Records regarding maintainace and repairs of assets and records on paid broker on shares (delisted.com, 2016). Part C: Net Capital Loss is calculated as the summation of all loss achieved from capital asset sale. It also includes loss from the previous year. Capital loss cannot be set off from other source of income but should be carrying forwarded for upcoming years. Assets have the right not to be chosen as capital losses against any type of capital gain. However according to their choices such loss can be deducted against any capital gain (Keogh 2015). In this case, if Dave does not have sufficient Capital Gain, then he can take a loan or can sell his property, so that he can share to his personal superannuation fund. Later he can purchase a rented city apartment. In August of next year, when he will reach 60, he can withdraw tax free amount from that personal superannuation fund (Dabner and Burton 2015). 2: Part A: A bathtub manufacturer company named Periwinkle Pty ltd sells bathtub to the public directly. This company provided a car to Emma, one of its employees on 1st May, 2005. Emma has to do lot of travelling for office work. However that car is not only restricted for work purpose but also can be used for any reason. On 1st May, 2015, the company bought that car for $ 33,000 (Tucker 2013).In the period of 1st may 2015 to 31st March 2016, Emma completed 10,000 kilometers travelling by that car. Emma paid $ 550, as the expenses for the repairing of the car. This amount aws reimbursed by the company. During this repairing, the car was not in use for five days. Even later for 10 days, the car was not in use, as it was parked at the airport. On 1st September, 2015, Emma had taken a loan of $ 5, 00,000 from the company at an interest rate of 4.45%. From that loan amount, Emma bought a holiday home, which costs $ 4, 50,000. He gave Rest of the balance to his husband for share purchasing in Telst ra. Emma bought a bathtub from Periwinkle in the same year, for $ 13, 00 by thinking that the manufacturing cost of the bathtub in periwinkle was $700. However, third was sold at $2600 To public (Sadiq et al 2016). Fringe benefit tax: Fringe benefit is a tax, which has been given by the employer. This tax is paid on the benefits which one employer provides to an employee (Fisher 2015). This tax is applied on nontax benefits that are provided by the company to the employees. Certain exemptions from fringe benefit tax are provided below: Work related exemptions Exempted loans The company provided the car as a benefit to the staff and that car was used for work purpose. taxable value of less than $ 300 as benefit employee relocation cost If the house is located at remote place then housing allowance on behalf of that Fringe benefit tax is applied to Residual, Property, Car parking, transport, Airline, Housing Payment of Expense, and Car Loan. According to Fringe benefit tax, car will be used as any vehicle or station wagon that is used to carry goods on net weight of it or less than one tons. It is also defined as any vehicle which has the capacity to carry less than nine passengers. When the provided car is not meeting the definition of car according to fringe benefit tax, but employees are using it for private purpose, then such benefits provided by the employer to the employees will come under benefit. So the tax will be calculated from that. If the car is used for less than three months then it will be assumed that the employee is holding the car. From this incident, the tax will not be computed (Martin and Manwaring 2015). The car provided to Emma, moments the definition of the car according to Fringe benefit. Therefore, In this case, the tax will be applicable in respect to the car. A car c an be treated for private use when the car will not be at the premises of the employer. Here the car was provided for private use but it was observed that it was parked at employees premises. If the car will be in garage for repairing, then also the same definition will be applicable (Kendall 2014). In two methods, this tax can be calculated: Applying Statutory formula Cost Basis method As per the question: Base value of the car $33,000 Number of days car provided as fringe benefit tax = 335-5 = 3 Note: The 5 days when the car was sent for repairing will not be counted in total days, which were given to Emma for personal use. The days, when the car was parked at the airport will be calculated in total days. The day when the key of the car was given to Emma, will not be included in total days. During fringe benefit period, the car ran less than 15000km. As per the result, the rate will be 20%. Taxable Value $33000*20%*330/365 $5,967 Less expense incurred by employee $550 FRINGE BENEIFT TAX$5,417 Loan treatment by employer to employee at low interest rate: In respect of loan Fringe benefit, tax will be calculated as the loan, which an employer provides to its employee at a low interest rate (Kenny et al 2015). In other way, it also can be told that when an employer provides a loan at lower benchmark rate or interest free loan then the calculated tax fringe benefit is given below: The benchmark rate of Interest is 5.95% while the interest rate of provided company loan is 4.45% So, the fringe benefit tax is 5,00,000* 1.50% = $7,500 Part B: Now if Emma utilize the entire amount of loan by herself i.e. for buying property worth $ 4,50,000 and buying shares worth $ 50,000. Fringe benefit tax would be calculated as follows: a) Taxable value of the loan fringe benefit without the otherwise deductible value $7,5005,00,000*1.50% b) Ignore any interest charged and assume that the loan was interest free $29,750 $5,00,000*5.95% c) Now imagine that the employee had paid interest equal to the amount of taxable value $ 29,750*10/100 $2,975 d) Now think at the real situation if employee is being charged interest on loan $5, 00,000*4.45%*10% $2,225 e) Subtract c-e $ 2,975- $2,225 $750 Taxable value a-e 7500-750 $6,750 Debt Waiver Fringe Benefit: In this case, Emma bought bathtub for $1,300 which was sold in the market to general public for $ 2,600. So, the difference i.e. $ 2600-$1300=$ 1300 is fringe benefit liability. References: Dabner, J.H. and Burton, M., 2015. Changing TimesChanging TaxesChanging Ethical Perspectives: Defining the Limits of the Ethical Obligations of Australian Tax Practitioners.Available at SSRN 2701046. Fisher, R., 2015. Judicial dissent in taxation cases: The incidence of dissent and factors contributing to dissent.eJournal of Tax Research,13(2), p.470. Kendall, W., 2014. A Statutory Comparative Analysis of Dividend Taxation Laws in Vietnam and Australia: Restructuring Regulatory Regimes to Attract Capital Investment.IAMURE International Journal of Business and Management,9, p.37. Kenny, P., Blissenden, M. and Villios, S., 2015. Residency and Australians working overseas: can be an expensive lesson in tax Law.Australian Tax Law Bulletin,2(9-10), p.188. Keogh, E., 2015. The Practical implications of marriage inequality.Legaldate,27(3), p.2. Lederman, L., 2015. Report for the European Association of Tax Law Professors 2015 Congress:Tax Penalties as Instruments of Cooperative Tax Compliance Regimes. InAnnual Congress Milan. Lee, Y.T., 2014. Australian taxation issues for Chinese investors investing in Australian real property. Martin, F. and Manwaring, K., 2015. Online Feedback to Students Studying Taxation and Business LawHow Does it Rate?.Journal of the Australasian Tax Teachers Association,10(1). Nyst, C. and McAdam, R., 2014. Family law: Tax Office takes aim at separation property settlements: Draft ruling impacts private company transfers. Saad, N., 2014. Tax knowledge, tax complexity and tax compliance: Taxpayers view.Procedia-Social and Behavioral Sciences,109, pp.1069-1075. Sadiq, K., Coleman, C., Hanegbi, R., Jogarajan, S., Krever, R., Obst, W., Teoh, J. and Ting, A., 2016. Principles of Taxation Law. Sharkey, N. and Murray, I., 2015. Reinventing administrative leadership in Australian taxation: beware the fine balance of social psychological and rule of law principles.Available at SSRN 2770222. Sharkey, N., 2015. Coming to Australia: Cross border and Australian income tax complexities with a focus on dual residence and DTAs and those from China, Singapore and Hong Kong-Part 1.Brief,42(10), p.10. Taylor, D. and McNamara, N., 2014. The Australian consumer law after the first three years-is it a success?.Curtin Law and Taxation Review,1(1), pp.96-132. Tucker, K., 2013. Library Guides: Commercial law: Home. Woellner, R., Barkoczy, S., Murphy, S., Evans, C. and Pinto, D., 2012.Australian taxation law. CCH Australia.

My Ideal University free essay sample

Therefore, when a umber of different materials are pasted together to create a collage it can be said that a work of art has been created. The title of my college is, My Ideal University: University of Pennsylvania, Although it does not portray many aspects of the schools but it shows a summarized picture of what I want to see and like in an educational instruction. I can say that my collage is realistic because it depicts someone or something that actually exist. I decided to make a collage about the University of Pennsylvania because it the institutions where I have planned complete y doctorate degree. University of Pennsylvania offers full-time undergraduate study in four of its 12 schools and interdisciplinary programs that allow students to draw on the resources of the entire University. In as much as it is an ivy-league school, the institution help students shine like the sinking stars. We will write a custom essay sample on My Ideal University or any similar topic specifically for you Do Not WasteYour Time HIRE WRITER Only 13.90 / page The institution was founded by Benjamin Franklin who was one of the founding fathers of the United of States.Looking at my collage once can see different pictures. These pictures depict what I want to see in next school I will attend further my education. The picture of books mean, I want to be able to have access to different kinds of book in order for me to explore across different disciplines. The picture of the Claire M. Fagin Hall is the home of the school of nursing; this is building where I see myself learning in a few years time after completing my studies here at Calvin University.The circled shaped picture with different students means, I want a school that is diverse. At University of Pennsylvania, they take pride in the myriad ways that diversity enriches their curriculum, and the cultural and social life of their campus. Their commitment to achieving eminence through diversity is ultimately a commitment to creating a more vibrant university so that their graduates will be both stimulated and empowered to shape a better world. I want to be part of such students that will make the world a better place.I want to be exposed to the vibrancy, richness and nuance of diverse life experiences. The picture of a large beaker with two test tubes in it means I want an institution where I would not only continue to do cutting edge research, but be able to conduct research in a well-equipped laboratory with smart scientist from efferent part of the word; an institution that will allow me to test-drive ideas in real world setting and preparing me to make impact in established and emerging fields.The picture of a young male on red sweater in collage is an imagination how I will see myself smiling and been happy for achieving my goals at university of Pennsylvania. The other picture on my collage generally shows what a good university should have. I find making a collage fascinating because it is different from the usual art techniques. For example, I can remember when my art appreciation instructor was bout to make a painting or a sculpture; he either starts with a clean board and fresh paints or a block of wood or tub of clay.But when he was making the demonstration for making a collage he started with collection of miscellaneous Junk bits and pieces of papers, magazines and glue. His demonstration was done in six minutes and his collage was created. Although collages differs, generally making a collage is not time consuming especially if the artist knows what he or she was to create. The material the artist gather will have a lot to do with the sort of results they get. When making the collage, I didnt go out looking for specific things.All I did was to cut photographs and pictures that I find interesting. I selected pictures what has a particular quality and suggestion about what I perceive. I ensured that the materials that I have decided to use were arranged and combined to make a dramatic, pleasing, interesting and beautiful composition. To achieve this goal, first of all, I imagined how I want my materials to be combined, I experimented with materials with different lines, shapes, form and colors and images and ideas. This part was fun cause with collage making an imagination was not hard to do.I continued to arrange and rearrange the materials I have chosen until I got a layout or pattern which stratified my artistic taste; I finally and permanently glued them down. When making this collage, I realized that the most important tool was a pair of good, sharp scissors. It was used to cut the pictures into fined shapes and form. Another important tool was a white Lemurs school glue. This was used because it was less expensive, washable, safe and non-toxic. I applied it with a large, soft brush which I eve gotten from the art lab class in Laymans Hall. I ensure the glued was spread to all the edges of each piece which I want to paste on my card board paper. After finishing my work, my hand were messy with the glue, I was sad at first because I thought the dirt would not clean off after I wash them, but I was excited that it did go off after I washed my hands. As an artist, I used a collage to explain my future academic goal of attending an Ivy League school University of Pennsylvania, an institution that is committed to making its education accessible to the most rumoring students from every background through no-loan financial aid.

The War Powers Act of 1973

The War Powers Act of 1973 On June 3, 2011, Representative Dennis Kucinich (D-Ohio) attempted to invoke the War Powers Act of 1973 and force President Barack Obama to withdraw American forces from NATO intervention efforts in Libya. An alternative resolution floated by House Speaker John Boehner (R-Ohio) scuttled Kucinichs plan and required the president to give further details about U.S. goals and interests in Libya. The congressional wrangling once again highlighted nearly four decades of political controversy over the law. What Is the War Powers Act? The War Powers Act is a reaction to the Vietnam War. Congress passed it in 1973 when the United States withdrew from combat operations in Vietnam after more than a decade. The War Powers Act attempted to correct what Congress and the American public saw as excessive war-making powers in the hands of the president. Congress was also attempting to correct a mistake of its own. In August 1964, after a confrontation between U.S. and North Vietnamese ships in the Gulf of Tonkin, Congress passed the Gulf of Tonkin Resolution giving President Lyndon B. Johnson free rein to conduct the Vietnam War as he saw fit. The rest of the war, under the administrations of Johnson and his successor, Richard Nixon, proceeded under the Gulf of Tonkin Resolution. Congress had virtually no oversight of the war. How the War Powers Act Is Designed to Work The War Powers Act says that a President has the latitude to commit troops to combat zones, but, within 48 hours of doing so he must formally notify Congress and provide his explanation for doing so. If Congress does not agree with the troop commitment, the president must remove them from combat within 60 to 90 days. Controversy Over the War Powers Act President Nixon vetoed the War Powers Act, calling it unconstitutional. He claimed it severely curtailed a presidents duties as commander-in-chief. However, Congress overrode the veto. The United States has been involved in at least 20 actions from wars to rescue missions that have put American forces in harms way. Still, no president has officially cited the War Powers Act when notifying Congress and the public about their decision. That hesitation comes both from Executive Office dislike of the law and from the assumption that, once they cite the Act, they start a timeframe during which Congress must evaluate the presidents decision. However, both George H.W. Bush and George W. Bush sought Congressional approval before going to war in Iraq and Afghanistan. Thus they were complying with the spirit of the law. Congressional Hesitation Congress has traditionally hesitated to invoke the War Powers Act. Congressmen typically fear putting American troops in greater danger during a withdrawal; the implications of abandoning allies; or outright labels of un-Americanism if they invoke the Act.

Nike case study Example | Topics and Well Written Essays - 1000 words

Nike - Case Study Example Therefore, Nike ought to compel these companies to conform to the already set guidelines meant to protect workers in their respective states. These include both international and national rights usually put in place to safeguard human rights by availing conducive working conditions for workers in states where these companies belong. In addition, Nike Company based on the fact it funds all its subcontracting manufacturing factories, it should be responsible for any act infringing of human rights as outlined by varied states’ constitutions and international law. 2. What labor standards regarding safety, working conditions, overtime, and the like, should Nike hold foreign factories to? Nike ought to implement specific safety standards and humanitarian working conditions in all subcontracted factories globally with the intention of avoiding losing its reputation. This is because for several decades Nike Company has experienced bad publicity due to numerous accusations lodged again st it by trade unions, global regimes and University students based on poor working conditions. Numerous economic experts claim creation of Nike’s wealth is through enslaving poor people especially in developing countries. This is evident when Connor cites Nike Company is a rich Western corporation whose main objective is to provide expensive shoes to the well off people in developed countries while in turn exploiting the less privileged. Nike ought to ensure transparency and accountability in various factories, which it has entered into contract with in quest to market its products globally. In addition, its management ought to encourage workers in airing their grievances without victimization to their respective supervisors and managers (Lichtig & Wisley, n.d). This is by the enforcing adherence of laws in all its factories in order to avail adequate and effective protective equipments especially to workers working in departments dealing with obnoxious chemicals. Some of th ese protective facilities include gloves, masks, industrial boots as well as overall coats, which are vital in avoiding lethal complications caused by uncontrolled exposure to chemicals in the factories. Besides, Nike Company ought to compel its factories to implement both minimum wage and working duration policies stipulated by regimes of varied states in which they operate (Lichtig & Wisley, n.d). 3. In Indonesia, an income of $2.28 a day, the base pay of Nike factory workers, is double the daily income of about half the working population. Half of all adults in Indonesia are farmers, who receive less than $1 a day. Given these national standards, is it appropriate to criticize Nike for the low pay rates of its subcontractors in Indonesia? Yes. Nike Company deserves criticism it currently receives from all global quarters due to poor wages, which almost all its factories situated beyond US borders pays their workers. I think Nike should not pay its workers based on what majority o f casual workers and farmers in Indonesia usually receive. Therefore, it is ethical that Nike and all its subcontracted factories pay their workers decently to enable people live comfortably besides motivating them. In addition, Indonesia being the highest producer of Nike products, its workers ought to receive special privileges as a sign of the mainstream’

Rape Myths and Rape Prevention Essay Example | Topics and Well Written Essays - 500 words

Rape Myths and Rape Prevention - Essay Example The double standard essentially holds that what is good for the goose is not good for the gander. In the context of rape myths and prevention, the double standard applies when a person believes they do not owe to somebody else the same consideration they themselves expect to receive. That sentiment can become dangerous when a man or woman believes that they can take what they want from another person, including sex, regardless of what they would allow someone else to do to them. Media portrayals can have both positive and negative repercussions, and can be hugely influential on people of all ages and stations in life. In particular, young people can be easily swayed and molded by what they witness in the media, be it magazines, internet, or other outlets. For example, young women are constantly accosted by pictures of skinny, pretty supermodels and may be led to believe that they need to look and act the same way in order to be accepted.

Pepsi One Case Study Journal Essay Example for Free

Pepsi One Case Study Journal Essay PepsiCo, along with Coca-Cola, are two firms dominating the U. S beverage market with almost 76% collectively in 1998. This rivalry became more serious as PepsiCo released Pepsi One in order to increase its market. By properly applying the market audit, Pepsi One has succeeded in expanding the market, considered as a Pepsi core displays. Business structures of rivals, PepsiCo and Coca-Cola are virtually similar. As customers demand delicious products, firms have turned to marketing service companies, reducing their role as manufacturers. Its American operations have been transformed into sales and development markets. Innovation and technology departments are established, taking responsibilities of generating new products, packaging, and equipment. PepsiCo and Coca-Cola have the same business objectives which are strengthening brand image, expanding market, and beating their rivals in the beverage market, particularly for carbonated soft-drinks. PepsiCo’s marketing goal was to enhance customer’s awareness of its brand image, inform them about its new products, and reduce the consumer resistance to buy the products. In order to obtain these goals, PepsiCo has applied the market audit. Basing on the current results, it was founded that beverages with cola flavor witnessed a downward trend in sale as the customers were expecting a better tasting soft-drink. Hence, the concept for the new product was to develop a low-calorie drink that was similar to sugared soft-drink while avoiding the bitter aftertaste. Subsequently, by utilizing market analysis, particularly market segmentation and market targeting, the marketing department figured out who was going to be Pepsi One’s market. Pepsi One was then considered as a soft-drink for young men in their 20s and 30s who are afraid of the word diet and the bitter aftertaste. By conducting these tests, Pepsi believed their new product would reach a whole new audience. The role of marketing department in achieving PepsiCo’s marketing goals was undeniable since it is important to comprehend the market trend before launching a new product, the innovation and technology departments also had a significant role because being creative and to differentiate the products is markedly demanded in a highly competitive market. These departments advocated Pepsi One by using a unique marketing strategy to capture the market. At this point, the chairman of PepsiCo (1997) claimed â€Å"This is a real-time business, and we’re going to be a real-time company†. It is clear that Pepsi One flourished due to the contribution of these two departments. In conclusion, Pepsi One has succeeded in the soft-drink market. This is derived from understanding the market through market audit and using an appropriate market strategy. Pepsi One has helped its firm to gain the market and beat its rival Coca-Cola at low calorie soft-drink market.

A Mother Critical Analysis Essay -- essays research papers fc

A Mother’ ‘A Mother’ is one of the short stories that is part of James Joyce’s literary masterpiece Dubliners. The themes that run through this short story, and indeed the book itself, are: Simony, Gnomon and Paralysis. ‘A Mother’ is written in third person omniscient narration and focuses mainly on the point of view of Mrs Kearney. Who is, as I will try to justify further on, a serial simoniac and a victim of social convention. The first example of Mrs Kearney’s simony is her marriage to Mr Kearney, a bootmaker, who is far older than her. She married, not for love, but in order to keep her status in society respectable: â€Å"her friends began to loosen their tongues about her she silenced them by marrying† (pg 153) Another example of Mrs Kearney’s simony is when she manipulates Mr Holohan into signing into a contract with her daughter. She plies him with alcohol and lends a friendly hand in drawing up the terms of the contract. I believe that when Mrs Kearney is being said to have â€Å"slipped the doubtful items in between the old favourites† (pg 155) as she and Mr Holohan are placing the performers in order for the concert, that Joyce is also hinting that this is what Mrs Kearney had done with the contract. She has confused Holohan with drink so that she can secure a high price for her daughter’s part in the concert. This story is full of the theme of the gnomon also. In the beginning we learn that Mr and Mrs Kearney have two daughters, yet we never learn the younger daughter’...

Nonverbal Communication in an Emergency Room

For this project I had to decide upon and visit an environment that I would not normally be in. This environment had to be different from my normal and more comfortable surroundings, in which I thought the nonverbal communication patterns would differ from my own. I made my observations over two days. The environment I chose to observe was an emergency room waiting area. I chose this because I figured the people that I would be observing would not necessarily be very different from me, but I figured that they would be in a different emotional state then I was. I was just an observer in the emergency room while everyone else was there because of some sort of serious medical issue. During my observations I tried to identify any emblems, adaptors, affect displays, eye gaze patterns, regulators, and illustrators and interpret why they might be occurring and what they mean. I also studied and interpreted the impact of the environment itself and what effect it might have had on the people in it. I took a seat toward the back of the room to get the largest possible view of the waiting room. The overall feeling was fairly comfortable and it was not intimidating. The first thing I noticed was that the lighting in the waiting room was dimmer than the lighting in the rest of the hospital. It seemed like mood lighting to me and compared to the fluorescent lit rooms in the rest of the hospital it was more relaxing. The wall facing the outside was basically a wall of tinted windows looking into the parking lot. The windows were tinted to let in a comfortable amount of sunlight without it being too bright. I think the goal was to allow as much natural light in as possible. This would be a good idea in a waiting room because the windows can help reduce the feeling of being â€Å"stuck† there. There were a couple televisions mounted on the wall. Obviously, these were put there to help waiting patients and visitors pass the time. But I would also argue that the televisions were placed there to make the waiting room more familiar and comfortable like someone’s living room. The color of the wallpaper was a very dull, khaki, color. I think that color was picked because it is a neutral color that would not evoke any emotion. Another thing I took note of was how the seating arrangement was laid out. The room was a rectangle shape. The chairs lined the walls and outlined the shape of he room. Other chairs were placed in the middle of the room around a couple of coffee tables. It didn’t seem to make sense at first. However, the more I stared at it, the more it made sense. The chairs seemed arranged to accommodate the different types of groups that would be sitting there. Some rows were long and straight without any other rows opposite them, which I thought would be suitable for somebody waiting alone and might not want to be facing any strangers and keep to themselves. Other rows were arranged to give you the option to sit face to face with someone. There were also some rows that were arranged in a square facing each other but further apart, possibly so that if you wanted to talk to somebody you didn’t know, you had the option to do so, without it feeling obligated or awkward. At the end of the rectangle-shaped room, in the back left and right corners, were two additional areas. One was a â€Å"family consultation room† and the other area was the â€Å"children’s play area. † These two environments differed from the rest of the waiting room. The children’s play area was in the corner and was made to be a fun environment. There was a small, pink, round table with four matching chairs. The ceiling dropped down and was lower than the rest of the room as you entered the play area. I felt this made it cozier for children because the ceiling height was more in proportion to a smaller child’s height. The paint on the walls changed also. It had the same color wall as the rest of the waiting room but there was a big, blue, zigzag pattern that started half way up the wall and wrapped around the perimeter of the play area. It seemed appropriate because even without the label on the wall, the area was clearly a children’s play area. The pattern also set a playful mood. The emergency room can be a stressful place and having to a specific place for children to feel comfortable in was a good idea. The second area was a â€Å"family consultation room. † This was an additional room in the back right corner. This room is for families that have received devastating information about a patient in the emergency room. The room has a door but it was open and unoccupied at the times I was there. This room also had a different feel then the waiting room just outside. As you would imagine it had a very comforting feel. The walls were a light blue color that seemed to be painted on with a sponge. This room also had a wall of windows but it had an optional pull-down shade to cover the windows if desired. The chairs in this room were different too. There were a set of two normal chairs, a couch and a two-seat bench. The couch had room for three people and the bench had room for two. The couch and bench were different from the seats in the other rooms because these did not have any dividers between the seats. I think the idea behind that was that the room was an area to be close with friends and family. Having places to sit were you can be close to someone next to you was essential for the purpose of the room. After making notes about the environment I started making notes on everything I saw people doing, and taking note of the different types of people I was observing. I also intentionally put on headphones so that I would only be interpreting non verbal behaviors. Some of the emblems I saw were unique to the individual, while others were repeated among a lot of people. One that I saw a lot of people doing was to put an arm around the person sitting next to them. Along that same line, people were holding each other’s hands, as well as putting a hand on somebody’s leg. The triage nurse that was calling new arrivals into triage rooms used her hands and body movement to direct people to come with her and to direct them into specific rooms. She would call out someone’s name and when that person acknowledged that they heard her she would invite them over with a wave of her hand. I also saw her point to one of the triage rooms without saying anything when a doctor walked into the waiting room. The doctor had come in and looked at her with a questioning facial expression. She answered his non verbal question with a non verbal answer. She pointed to the second of two triage rooms. That was the answer the doctor was looking for because he entered the triage room without a word. Other conversational examples that were simpler were things such as a person shaking or nodding their head as a response to someone else talking to them. One woman was actually nodding and shaking her head in response to whoever she was talking to on her cell phone. There were a lot of adaptors throughout the entire room, visitors, patients and hospital staff alike. A few of them were actually common throughout the room, not always simultaneous, but at some point or another they were repeated by others. One such adaptor was bouncing a leg up and down while talking or waiting. A couple of people also kept shifting in their chairs while talking. The two most common I saw with people’s hands were drumming their fingers on the arm rest, or rubbing their hands incessantly. One that I only saw once was a girl who every few minutes had to switch the position of her feet that were propped up on a coffee table in front of her. She seemed to be doing it out of boredom or restlessness. I felt she was doing it too often for it to have been the result of her feet being uncomfortable from being in the same position for too long. Others that I noticed were small. A security guard that passed through a few times had the consistent habit of playing with his set of keys attached to his belt. I spotted one of the nurses at the information desk had a habit of tapping the end of her pen gently on her two front teeth while she was pausing to look up anything on her computer. Most of the affect displays throughout the room were revealers, and very similar to each other, without much change from when I entered to when I left. The first thing I noticed was that nobody was smiling. The only smiles I noticed were fake smiles. The person smiling was forcing the smile. This occurred a lot within groups sitting together when they weren’t talking. A mother â€Å"smiled† at her son but her eyebrows were furrowed and pulled together, and her eyes remained unexpressive. The mother’s â€Å"smile† was a sign of reassurance and maybe it was interpreted by her son as a real smile, but the mother was clearly worried. Most of the people in the room had blank expressions or just a slight frown. It seemed as if everyone was in deep thought and most people did not look thrilled to be there. Eye gaze patterns throughout the room varied quite a bit depending on the person's situation. A group that was sitting together in the area of chairs facing each other kept the most eye contact with each other while talking and seemed very comfortable with it. There was another group that was not as good at making eye contact. The group consisted of an elderly woman in a wheelchair along with a middle aged man and woman. The man looked very agitated. He sat with his body positioned forward toward his companions, but his head was turned completely to the side so that he was looking out the windows. He had his elbow propped on the back of the chair next to him, his chin was resting in his hand and his fingers were covering his mouth. When one of the women talked to him his eyes darted to the one speaking to him but quickly went back to the windows as he answered. The women exchanged glances with each other that seemed to let the other know that they both picked up on his agitation and should probably let him be. A few people’s gazes were all over the place. Those people seemed to be the ones that had nothing to do. They were sitting there without a magazine or anything to distract them. Another person sitting alone also mainly looked at their lap or the ground, occasionally locking eyes with a stranger sitting across from them and quickly looking away. The same thing happened to me with a girl sitting opposite of me. We kept making eye contact when I was looking around the room for examples. I’m pretty sure she was trying to figure out what I was doing. I do think she did figure out that I was making some sort of observations and recording them because she started to avert her eyes more quickly the next two times we made eye contact. Regulators were hard to spot because, for the most part, nobody was talking to each other, with the exception of the two groups near me. In the corner what I noticed was, while the man was listening to the woman, he sat back in his chair, body turned towards her, and nodded his head. When it was his turn to speak, he did the opposite and sat up and leaned more towards her and looked around more. The family was all fairly reserved while listening; hands in their laps, bodies turned towards the speaker, but were more animated with their hands and body shifting as they spoke. The illustrators I saw were mostly emphasizing or helping illustrate something somebody was saying. I watched one funny example play out between the two girls in front of me. I never heard what they were talking about but at one point they both put their arms out to their sides and touched the tip of their noses with their pointer fingers. They were discussing either a field sobriety test given by a police officer or a balance test given by a doctor. Another example like this helping explain speech was a young man holding both of his closed fists together and snapping them apart while talking to a woman he was with. I determined he was explaining what had happened to his leg since he was in a wheelchair and his leg was wrapped. Those were the only specific illustrators I saw that seemed to have some type of meaning, where the most common thing was just random gesturing of people’s hands as they spoke. This did not always seem to have any direct connection to what they were speaking about. The adaptors I saw had clear and similar messages with each other. One man came off as stressed and anxious because he was rubbing and squeezing his hands together very roughly without seeming to be aware of it. Fidgeting with his hands seemed to help him take away from the stress he was feeling. Similar to the man rubbing his hands was the girl shifting the position of her propped up feet. She was releasing energy through movement of her feet. It seemed as though she didn’t want to be sitting and would rather be moving around. Most of the prescriptive interpretations I came up with for the behaviors observed came to me immediately as I saw them, as most of them seemed to convey a very clear message in my mind. Almost all of the emblems I saw were various people putting an arm around the person’s shoulder sitting next to them, holding their hand, or putting their hand on their leg. Touch is a powerful form communication. These all were ways of conveying to the other person that they were there for them, to comfort them and help them in this emotional time, and that everything would be alright. I didn’t have to do too much adjusting once I entered the room. I didn’t stick out anymore than anybody else did as far as my clothing went. Since this is an emergency clinic, I assumed that none of these people planned to be here so there really was no particular style of dress. Also, the fact that I was there alone and not talking to anybody actually helped me blend in. There were plenty of people alone and keeping to themselves. The only time I felt like I wasn’t blending in was when the girl in front of me noticed I was writing about the room. That happened on the first day. The second day I went into the emergency waiting room, I wore a hat to better conceal my face and what my eyes were doing. Overall I thought what I found was pretty interesting because I have been in this environment before, noticing most of these things, but the observations this time were put in a whole new perspective because I had to consciously interpret each one, instead of casually noting them. What I think was unique and interesting about this environment was the fact that, although everybody in the room could have easily been of a different ethnicity, gender, age, religion, or political affiliation than each other, they all still had a very similar communication style and seemed to convey the same general emotions. The overall communication was mostly nonverbal simply for the fact that there was very little talking. However, the non verbal communication that was happening was easily interpreted by the people I was observing. There are few places you can go where the overall internal state of mind and emotions will be so universally contained within one room and made this an excellent location. This exercise made me realize how much and how effectively we communicate as humans without even talking.

The Metamorphosis by Franz Kafka - 575 Words

Many believe the purpose of life should be to carry out certain responsibilities. Success of these duties creates good feelings and a reason for living, but failure triggers deep remorse. In â€Å"The Metamorphosisâ€Å", Franz Kafka depicts an absurd tale featuring a central character so used to dwelling similar to an insect and burdened with guilt that these qualities of his life take over and cause his downfall. Throughout the novella, Gregor’s main reason for existing had been solely to support his family, which explains his fretting about missing the train for work. When he first became the main source of income, his parents expressed gratitude, but this gradually diminished until Gregor no longer felt happiness or content in sustaining them, only guilt if he would not be able to support them. While working, his â€Å"†¦only concern had been to use everything he had in order to allow his family to forget as quickly as possible the business misfortune which had bro ught them all into a state of complete hopelessness,† (25). Work took over his life, and when he could not work, Gregor had no determination for life. He could not aide his family as an insect and afflicts himself with guilt when they mention their financial problems or jobs they have to take on. A constant pressure always resided on Gregor to take care of both his family and job, and with too many people dictating his life, he became an insect, occupying himself meaninglessly. By the end, Gregor has entirely lost hisShow MoreRelatedThe Metamorphosis by Franz Kafka1052 Words   |  4 PagesFranz Kafka wrote one of his most popular books, The Metamorphosis, during the literary period and movement of existentialism. His novella stresses many existential ideals. The most predominant ideal that is seen through Gregor Samsa and his father in The Metamorphosis is that choice is the opportune of the individual. One’s ultimate goal in life is to successfully find a balance b etween work and leisure. It is through the juxtaposition of Gregor Samsa and his father, the conceding tone of the authorRead MoreThe Metamorphosis By Franz Kafka867 Words   |  4 Pagesincluding rapid growth spurts. Metamorphosis is a biological process by which an animal physically develop after birth or hatching. Involving a conspicuous and relatively abrupt changes in the animal’s body structure through cell growth and differentiation. The author Franz Kafka, who relatively wrote little in his short life and who published less has been enormously influential on later writers. He is considered an export of German expressionism. The metamorphosis is Kafka’s longest story and oneRead MoreThe Metamorphosis By Franz Kafka Essay1496 Words   |  6 Pagesâ€Å"The metamorphosis,† is a story by Franz Kafka, published in 1915 is a story divided in three chapters: transformation, acceptance, and the death of the protagonist. There are many interpretations that can form this tale as the indifference by the society that is concerned with different individuals, and isolation pushing some cases to the solitude. Some consider The Metamorphosis as an autobiography of the author, which tries to capture the loneliness and isolation that he felt at some pointRead MoreThe Metamorphosis By Franz Kafka1246 Words   |  5 PagesIt can be hard to understand the meaning of the novella â€Å"The Metamorphosis,† written by Franz Kafka, without thinking of the background. Due to the fact that, â€Å"using† and knowing â€Å"[the] background knowledge† of a story is important to read a â€Å"text† (Freebody and Luke). In the novella â€Å"The metamorphosis†, â€Å"Kafka’s personal history† has been â€Å"artfully [expressed]† (Classon 82). The novella was written in 1916, before the World War 1 in German {Research}. When the novella was written, in the EuropeRead MoreThe Metamorphosis By Franz Kafka1380 Words   |  6 Pagesâ€Å"I cannot make anyone understand what is happening inside me. I cannot even explain it to myself†: A Psychoanalysis reading of â€Å"The Metamorphosis† by Kafka The Metamorphosis is known to be one of Franz Kafka’s best works of literature. It demonstrates the interconnection between his personal life and the protagonist, Gregor Samsa, of â€Å"The Metamorphosis.† Franz Kafka was born in 1883 and grew up in a financially stable Jewish family in Prague. He was the only son left after the death of his youngerRead MoreThe Metamorphosis by Franz Kafka656 Words   |  3 PagesMuch of Franz Kafkas story â€Å"The Metamorphosis† spends its time talking about Gregor as he struggles to live his new life as a bug. Gregor tries to find a analytical reason as to why he has taken upon this form but later on finds on that he has to accept the truth. From being an ordinary travel salesman and provider for his family to a abomination, Gregor becomes hopeless as he cant work or provide for his family. His new life as an insect causes a hardship as he is faced with isolation from hisRead MoreThe Metamorphosis By Franz Kafka783 Words    |  4 Pages In the story â€Å"The Metamorphosis†, written by Franz Kafka, Gregor’s family represents the causing factor that prompts Gregor to become a cockroach. Gregor’s family is a symbol of a repressive structure that inhibits Gregor’s every thought and action. When Gregor gets up in the morning to get ready for work and finds that he has been transformed into a cockroach, he ponders about how maybe he should just go in to work late and get fired, but then realizes that he cannot because â€Å"if [he] were not holdingRead MoreThe Metamorphosis By Franz Kafka947 Words   |  4 PagesThe Metamorphosis is a novella written by German author Franz Kafka which was first published in 1915. The novella tells the story of Gregor Samsa, a traveling salesman who one day awoke to discover he had transformed into an insect like monstrosity. Throughout the story, Gregor struggles with the horrible prospect of coming to terms with his situation, as well as copin g with the effects of his transformation, such as the fact that his family is repelled by his new form, and that he is no longerRead MoreThe Metamorphosis by Franz Kafka1021 Words   |  4 PagesFranz Kafka’s, The Metamorphosis, is a novella about Gregor Samsa, a man who devotes everything to fulfilling the needs of his family. Kafka’s existentialist perspective on the meaning of life is illustrated through the use of the protagonist of Gregor Samsa. Existentialism is a philosophy â€Å"concerned with finding self and the meaning of life through free will, choice, and personal responsibility† (Existentialism). Gregor is unable to fulfill the existentialist view of finding meaning in one’s life;Read MoreThe Metamorphosis By Franz Kafka1050 Words   |  5 PagesOn the surface, â€Å"The Metamorphosis† by Franz Kafka is an evocative story of a man transformed into a â€Å"monstrous vermin†. It seems to focus on the dark transformation of the story’s protagonist, Gregor, but there is an equal and opposing transformation that happens within Gregor’s family. Although Gregor has physically changed at the beginning of the story, he remains relatively unchanged as the novella progresses. The family, on the other hand, is forced to drastically change how they support themselves