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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.