Nestle Group free essay sample

On Nestle International Ltd MGT: 141 Principal of the board Prepared For: Afrins farid Assistant Professor Faculty, Business Administration Prepaid By: Km Iftakharul huq| 12310527| Nusrat jahan| 12310305| Estiaq hasan| 12310312| Israt sharmin| 12310217| Farzana sultana| 12310219| Rakib hasan| 12310532| University of Information Technology amp; Science (UITS) Contents December, 12, 2012 To, Afrins farid Assistant Professor Faculty, Business Administration University Of Information Technology amp; Science Subject: Submission of a report. Dear Madam, With due respects and regard we express that we are grateful to you as you doled out us this report on ‘’Management in Nestle International Ltd’’. it is an incredible open door for us to procure the hypothetical amp; down to earth information around five elements of the board in Nestle International Ltd which is a presumed worldwide association . we have attempted our best to accumulate what we accept to be The most complete data accessible. Earnestly THE MANAGER 2. History Settle the universes biggest nutritional category, as far as its deals as well as regarding its item range and its topographical nearness: Nestle covers about each field of sustenance: newborn child equation, milk items, chocolate and candy parlor, moment espresso, dessert, culinary items, solidified instant suppers, mineral water and so on. We will compose a custom paper test on Settle Group or on the other hand any comparable theme explicitly for you Don't WasteYour Time Recruit WRITER Just 13.90/page We are likewise a significant maker of pet food. In a large portion of these item gatherings and in many markets, Nestle is the pioneer or if nothing else a solid number two. We are an engaged Company, with in excess of 94 percent of the business originating from the food and drink division. Settle is available around the world, on all mainlands, with around 230,000 individuals working in additional in a 84 nations with 466 plants and with salespeople in at any rate another 70 nations. A significant number of our image names are natural to you: Nescafe, Nido, Maggi, Polo, Smartest, Milo, Perrier, Friskies, KitKat, Crunch†¦. A portion of our items have broken records: 3,000 cups of Nescafe are devoured each second. furthermore, KitKat justified a section in the Guinness Book of World Records as the universes smash hit chocolate bar with 418 KitKat fingers eaten each second far and wide! Settle the board gave their representatives practically great condition, they likewise impacts their workers different offices like Healthy Salaries, increases. We are gained more understanding to research and investigation this report, help us future occupation execution. We make this by Microsoft office 2007. At long last, we expressed gratitude toward those individuals who are help through significant data of as. Additionally thanks our decent Teacher Afrins farid for her rule 2. 1Background of the Report: Management is a wonder. It is a well known and generally utilized term. All association are engaged with the board since it helps and coordinates the different endeavors towards a clear reason. We are understudy of BBA program, our head of the executives Afrins Farid Assigned as to set up a report on ’Management in Nestle International Ltd’’. We have made a study for required data in Nestle official site in net. We have chosen our themes as ’Management in Nestle International Ltd’’. We have arranged our report on December 07, 2012 which will be presented by December 12, 2012. . 1. 2Objective: The report plans to give data on recommend increasingly important data a report on ‘Management on Nestle International Ltd’. The goal of Nestle is to acquire piece of the overall industry and become the worldwide market pioneer in the Food and Nutrition industry. The organization needs to encounter a difficulty so as to continue that position particularly to remain in front of Cadbury. It is on the grounds that that Cadbury is being obtained by Kraft food which is the world chief in the chocolate business. Settles business objective, and that of the executives and representatives at all levels, is to fabricate and showcase the Company’s items so as to make esteem that can be supported over the long haul for investors, workers, purchasers, colleagues and the huge number of national economies in which Nestle works; 1. 2 Management. Goals: The report means to give 3Primary worker persuaded affected by the Nestle International Ltd however data on recommend progressively significant data to how the 1. 2. 1Scope of the examination: There is a sure limit to cover this report. Our specific report just covers on how the ‘Management on Nestle International Ltd’. we chiefly center five capacity of business amp; administrative abilities. 1. 2. 2. Impediment of the examination: We are sufficiently fortunate to get change to set up a report on ‘Management on Nestle International Ltd’. We attempted heart amp; soul to reason a very much educated a report. Be that as it may, unfortunates we confronted some difficulties’ while setting up this report. We attempted to defeat the challenges. Disregarding trying our level best a few troubles that hamper our timetable report work. The worker of provincial office of Bangladesh was excessively occupied of their work. For this, they didn't adequate chance to satisfy our questions and some of them disregarded us to help. 1. 2. 3. Trouble in gathering information: Many managers of the association were not notable pretty much all data that we asked them. A significant number of them likewise delayed to respond to the inquiries. These things bumped the data assortment. 1. Presentation Nestle with central command in Vevey, Switzerland was established in 1866 by Henri Nestle and is today the universes driving nourishment, wellbeing and wellness Company. Deals for 2007 were CHF 107. 6 boycott, with a net benefit of CHF 10. 6 bn. We utilize around 276â 050 individuals and have plants or activities in pretty much every nation on the planet. The Companys technique is guided by a few essential standards. Settles existing items develop through advancement and remodel while keeping up a parity in geographic exercises and product offerings. Long haul potential is never relinquished for transient execution. The Companys need is to bring the best and most pertinent items to individuals, any place they are, whatever their needs, for the duration of their lives. The Nestle Addresses route at the highest point of this page will give you access to Nestle workplaces and sites far and wide. We show through our method of working together in all the nations where we are available a profound comprehension of the neighborhood idea of sustenance, wellbeing and health; we realize that there is nobody single item for everybody our items are custom fitted to suit tastes and propensities any place you are. 1. 1Nestle initially: Nestle S. A. Industry Food handling Founded Anglo-Swiss Condensed Milk Company (1866) Ferine Lactee Henri Nestle (1867) Settle and Anglo-Swiss Condensed Milk Company (1905) Founder(s) Henri Nestle, Charles Page, George Page * Henri Nestle blessed his organization with the image got from his name. His family crest, the home with a mother feathered creature * securing her young, turned into the Companys logo and an image of the Companys care * and demeanor to deep rooted sustenance. The Nestle home speaks to the sustenance, security and feeling of family that are so basic to life. * Headquarters Vevey, Switzerland * Area served Worldwide * Key individuals Peter Brabeck-Letmathe (Chairman) Paul Bulcke (CEO) * Products Baby food, espresso, dairy items, breakfast grains, ice cream parlor, filtered water, dessert, pet nourishments) * Revenue CHF 83. 64â billion (2011) * Operating salary CHF 12. 53â billion (2011) * Profit CHF 9. 487â billion (2011) * Total resources CHF 114. 09â billion (2011) * Total value CHF 58. 27â billion (2011) * Employees 328,000 (2012) * Website www. settle. com 1. 1. 2 KEY DATES 1866|  | Foundation of Anglo-Swiss Condensed Milk Co. | 1867|  | Henry Nestles Infant grain developed| 1905|  | Nestle and Anglo Swiss Condensed Milk Co. new name after merger)| 1929|  | Merger with Peter, Cailler, Kohler Chocolats Suisses S. A. | 1934|  | Launch of Milo| 1938|  | Launch of Nescafe| 1947|  | Nestle Alimentana S. A. (New name after merger with Maggi)| 1948|  | Launch of Nestea and Nesquik| 1969|  | Vittel (at first value intrigue only)| 1971|  | Merger with Ursina-Franck| 1973|  | Stouffer (with Lean Cuisine)| 1974|  | LOreal ( associate)| 1977|  | Nestle S. A. (new organization name)| |  | Alcon (2002: fractional IPO)| | 1981|  | Galderma (joint endeavor with L’Oreal)| 1985|  | Carnation (with Coffee Mate and Friskies)| 986|  | Creation of Nestle Nespresso S. A. | 1988|  | Buitoni-Perugina, Rowntree (with Kit Kat)| 1990|  | Cereal Partners Worldwide (joint endeavor with General Mills)| 1991|  | Beverage Partners Worldwide (joint endeavor with Coca-Cola)| 1992|  | Perrier (with Poland Spring)| 1993|  | Creation of Nestle Sources Internationals (2002: Nestle Waters)| 1997|  | Creation of Nutrition Strategic Business Division (2006: Nestle Nutrition)| 1998|  | San Pellegrino and Spillers Pet foods| |  | Launch of Nestle Pure Life | 2000|  | Power Bar| 2001|  | Ralston Purina| 2002|  | Scholler and Chef America|  | Dairy Partners Americas (joint endeavor with Fonterra)|  | Laboratories inneov (joint endeavor with L’Oreal)| 2003|  | Move pick and Dreyers| 200 5|  | Wagner, Proteika and Musashi| 2006|  | Acquisition of Uncle Toby’s and Jenny Craig. Production of Foodservices Strategic Business Division|  | Lactalis Nestle Produits Frais (associate)| |  | Jenny Craig, Uncle Toby’s and Delta Ice Cream| 2007|  | Acquisition of Novartis Medical Nutrition, Gerber and Henniez. |  | Re-dispatch of Foodservices as Nestle Pro

Conceptualizing a Business Free Essays

Presentation This paper will give the strategic vision articulations of the Dog and Man. This is a piece of vital arranging. Key administration is characterized as the arrangement of choices and activities that bring about the detailing and execution of plans intended to accomplish a company’s targets (Pearce Robinson, 2009). We will compose a custom paper test on Conceptualizing a Business or on the other hand any comparative point just for you Request Now Regardless of whether a firm is building up another business or reformulating course for a continuous business, it must decide the essential objectives and methods of reasoning that will shape its vital stance (Pearce Robinson, 2009). Before finishing the rundown of key issues, perform what is known as a litmus test to affirm that the vital issues distinguished are really vital (Fire Engineering, p85). This paper will characterize the core values and give an outline of how the crucial vision proclamation cooperate with the qualities and targets of the organization. Statement of purpose The reason for a statement of purpose for a business is to underwrite the implications of the organization by articulating the targets of the business that relates with the item or administration offered in the commercial center and a definitive qualities of the organization that recognizes the organization from the opposition. The Dog and Man Club is a spot that will give a perfect fun and a sheltered situation for hounds and their proprietors to associate with different pooches and proprietors. This club will have exercises all relatives that oblige the pet considering keeping the family. Vision Statement The vision articulation of a business depicts the business’s objectives for the organization for development and the possibilities of the business providing laborers and buyers the things that the business is resolved to achieve. Vision explanations ought to be made for various degrees of the office (Fire Engineering, p85). The Dog and Man Club will offer types of assistance for both the pet and its proprietor. The pets will have a full preparing administration accessible. The proprietors associate with different proprietors over refreshments or book play dates for their pooch. This office will have territory assigned for simply the canine, pooch and proprietor and an owner’s relax. The parlor will oblige the total family with the goal that the preparing experience will be pleasant for both pet and proprietor. Core values The core values are perspectives that direct a business all through its reality in all circumstances, regardless of changes in its destinations, plans, and items or administrations. These standards characterize how the business will work. This organization accepts that the pets and the proprietors ought to be dealt with like family while at the Dog and Man. A sheltered and sound condition causes proprietors and pets to interface with others in the office. We perceive that proprietors see their pets as family and this organization will give a similar air to all clients. Core value #1: This is a family arranged business. Core value #2: All clients will be treated with deference. Core value #3: Conduct ourselves in an expert and moral way. Core value #4: Believe that the joined endeavors achieved through common undertakings are noteworthy to our prosperity. The sythesis of the crucial vision explanation joined with the qualities and targets flexibly the basis for describing and executing the key plans. These center proclamations provide guidance for a company’s key arrangement. It is basic the announcements are communicated to staff and customers to keep them educated about the business’s reason. Imparting these announcements include appraisal and plan advancement at all phases in the business. Statement of purpose The statement of purpose of an organization communicates its inspiration for being good to go. The statement of purpose involves grouping and expressing what kind of business an organization will enter. This fuses an investigation of purchaser necessities and buyer perceptions. A statement of purpose is wide and assumes to proceed for an all-encompassing timeframe. The announcement ought to be short and brief. It should express the social or potentially political prerequisites that are expected to exist to meet, and distinguish what we do to perceive, predict, and respond to those requirements. Vision The vision proclamation is a short certification of where the business needs to be later on. The vision articulation gives an image of the business as it very well may be. It ought to be resolved and very much communicated. Qualities Values are the essential convictions that constrain organization conduct and choice creation. Qualities show key regions to be fulfilled. Most qualities suggest how individuals and organizations should act in the commercial center. For instance, an organization should act with veracity, be moral, and have regard for worker and client. Before conceiving the qualities, an organization should begin a qualities audit. This would incorporate an appraisal of the company’s present qualities. As a part of this review, the inside and outer shopper needs ought to be checked, provider essentials, and workforce abilities used to flexibly those prerequisites. This checking should mull over into takes any outside powers that would affect the business. Targets Objectives decide the way for the business’s procedure. It is the itemized quantifiable end to be accomplished in the nitty gritty time limits. The goals incorporate exactly characterizing how the key destinations will be accomplished, settling on a choice who will achieve what and by what time, and distinguishing how the business will perceive who has finished what and when. When characterizing an association one ought to keep up an away from of the final result. A hazy picture of your business can have a negative outcome the desires for an organization. This can confine and even thwart its development. The mission, vision and qualities statements depict the reason and heading of the business. These announcements are fundamental to key arranging. This will help the business in progressing. This will prevent and potentially kill certain issues due the game plan being exact and the goal is clear. Thought for the purchasers, as an option of the point of convergence being the commercial center, shows that the business comprehends the necessities of the buyers. This will bring about making a spot that an individual would need to support. These announcements produce a noteworthy appearance that goes farther than reports and commercials. It ensures that business destinations are bolstered by the announcements. This gives understanding on how the business will begin, the heading it need to go, and the future objectives it intends to achieve. End Conceptualizing a business starts with an arrangement. There are sure viewpoints that are significant in the stage. The first is the strategic vision articulations. This is the outline for the establishment of an organization. These reasonable plans can help an organization to start the fundamental basis of the business. On the off chance that the plans are executed appropriately, this will empower the business to succeed. It will secure time to situate all the key components. Characterizing the mission, vision and qualities articulations is essential to conceptualizing a business. This is the establishment for a business to succeed. The most effective method to refer to Conceptualizing a Business, Papers Conceptualizing a Business Free Essays Key Plan, Part 1: Conceptualizing a Business Atonio Latu BUS/475 February tenth, 2013 Sarita Wesley, Ph. D. Key Plan, Part 1: Conceptualizing a Business Starting an organization, for example, TL Concrete Service requires vital plans and the elements that will bolster the business advancement fire up stages. We will compose a custom paper test on Conceptualizing a Business or on the other hand any comparative theme just for you Request Now TL Concrete is a little organization with five representatives arranging and executing administrations. The organization offers types of assistance on solid drive ways, yard, and side-strolls. The organization offers free gauge, minimal effort, and 5 years ensure on each activity. It is indispensable for the organization to look for and build up the correct strategic, and qualities. These significant components will go about as a guide to manage and keep up the company’s objectives; customers’ fulfillment and benefit. TL Concrete statement of purpose will characterize the company’s objectives. A decent vision articulation gives guidance and reason for the organization to finish. Basic belief recognizes the significance of the representatives and their conduct toward the company’s objectives. Solid assistance is a decent business since individuals consistently need hard carport surface, smooth walk path outside the house, and a yard for the open air exercises. The organization will appraise, structure the establishment or the stage, pour the solid, and expel soil and waste a while later. It will cost more to put in new surface than to supplant the current one. One of the benefits of this sort of administration is that solid is pre-blend or prepared blend by another specialist co-op. A similar specialist co-op that ‘ready mix’ the concretes additionally convey and pour the solid at the mentioned site. The expense of the concrete is remembering for the gauge. TL Concrete future undertaking is to offer types of assistance for business structures and business buildings. Another tentative arrangement for this organization is to get open agreement on significant tasks. The company’s quality depends on the experience of the workers to offer types of assistance, yet in addition the experience of the organization to lead business. Solid relations between the organization and its clients will ensure to keep up faithful clients. The organization will modify and adjust to any future inside and outside elements that will influence the organization. For instance, most clients are utilizing normal concrete on their garages and walkways. Presently, individuals are beginning to utilize the stepping garage whi

Research Essay Tips For Beginners

Research Essay Tips For BeginnersAn essay research paper can be quite a challenge. You have to come up with an essay that not only entertains the reader, but also provides your reader with the knowledge and facts he needs to answer the question posed in the essay. In order to be successful in this type of project, you need to consider a few factors such as what type of essay is being presented?Do you want a factual essay or a creative essay? The factual essay seeks to present a specific fact or research into the essay. On the other hand, the creative essay has different requirements. It generally requires an audience to relate back to a character or a concept that has been introduced in the essay.There are several types of research papers which you can choose from to write. They include the chronological essay, the critical essay, the multiple choice essay, the essay report, the thesis statement, the summary essay, the description essay, the research essay, the argument essay, the ju dgment essay, the proof essay, the discussion essay, the dissertation paper, the persuasive essay, the imagination essay, the creative essay, the application essay, the paragraphing essay, the critical analysis essay, the communication essay, the thesis statement and the discussion essay. Each of these essay topics requires different types of skills to successfully write. Before starting to write the essay, it is important to consider the type of essay you want to write.Before you begin to write the essay, take some time to consider what type of essay you want to write. This will help you in the early stages of writing the essay. You must think about the type of topic that you want to write and which type of essay to write. As the essay progresses, you will find that you need to consider these thoughts throughout the entire essay. You should not feel as if the focus of the essay changes because you choose which type of essay to write.Your research should be based on research. This m eans that you should not just read about an idea but you should try to see if that idea actually exists in the real world. If it does, then you can incorporate that idea in your essay. However, if the idea does not exist in the real world, then you should discuss why it does not exist.Once you have decided which type of essay you want to write, you can begin to choose the sources that you will use for your research paper. When you choose sources for your essay, it is important to choose those that can be substantiated. Make sure that you have obtained the sources from reliable sources. Sources that are not substantiated should be avoided. By choosing only reliable sources, you can get a more reliable essay.When you are working on your research paper, do not waste time with tedious writing. Instead, you should concentrate on developing your ideas and following through with them. Use keywords to bring out specific ideas. Be careful not to use too many keywords. A small number of keywo rds is often sufficient.To be successful in writing a research paper, you must be prepared before you begin to write. You should have all of the resources you need before you begin. With this knowledge, you can be prepared and will not let writing a research paper stress you out.

The Influence of Race and Ethnicity on a Persons...

Introduction I decided to write about the influence of race and ethnicity on a person’s educational level. I was born and raised in the Dominican Republic where, within my social group, schooling and education was deemed as an essential part of life. In the United States, however, there exist a greater number of racial and ethnic groups, and it is evident that an achievement gap exists among these groups. Here, Dominicans are marginalized as part of a Hispanic minority group that does not achieve the educational status of other groups, such as Whites or Jewish. I chose to write about the disparity of education within races and seek to answer how race affects a person’s educational level. Through research, I will examine if there is†¦show more content†¦This theoretical framework will help me to present and describe the theory, which explains why the research problem under study exists. According to sociologist there are two main views of inequalities within sociology. One view supports the functionalist theory and the other supports the conflict theory. I preferred to use both theories to help support my research. Ashley Crossman a sociologist says â€Å"Functionalist theorists believe that inequality is inevitable and desirable and plays an important function in society. In the other hand, conflict theory view inequality as resulting from groups with power dominating less powerful groups.†(Crossman, 2000). A functionalist theory perspective on education examines the society. Also, functionalist theories will emphasis on aspects such as schools, education, competition and equality of opportunity. These theories narrate and give structure to my topic. I will talk about the differences between races and the huge gap in education. The education can vary depending on the social capital status, the region of the country, culture, and races, among other variables. If these variables continue to grow then the kids will continue to grow with big disparities. The childhood education is so important; especially childhood is an age that by just monitoringShow MoreRelatedEssay about Educational Achievement and Development1338 Words   |  6 PagesEducational achievement is one of the most important factors of a students’ academic journey. Education as a form of secondary socialisation teaches students, the basic norms and values of society and assists in developing their individual identity. In many cases there are contributing issues that not only hinder, but can dramatically affect a child’s educational achievement and development; but also impacts negatively on their childhood experience. These contributing fa ctors consist of a person’sRead MoreFactors That Influence Human Development1646 Words   |  7 PagesIn your own words, what role does socioeconomic status, cultural context, and ethnicity play in development (show examples of each)? 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Population Control Preventing Unwanted Pregnancies Essay

Population Control: Preparing for the Future The world’s population is rising rapidly from seven billion to the estimated nine billion in 2050 (Ellis, Overpopulation is Not the Problem). Every human being adds stress to the Earth’s resources. Numerous places like Africa and China maintain a copious amount starvation and poverty. There are days when people go without food, water, or shelter. There is even such happening in the United States. In such places, it is difficult to find contraception, or birth control, which leads to unplanned pregnancies. These situations are rooted down to overpopulation, which is when there are too many humans. However, there is a multitude of ways to reverse such negative effects. Population control is a†¦show more content†¦The Chinese government has managed to make contraception, public health care, and additional types of birth control more tangible to those who could not afford it. This endeavor was promoted to lower or mai ntain their population. 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Animal Cruelty Essay - 1535 Words

Renà © Descartes, a famous philosopher, once argued that, â€Å"animals are not sentient- they are machines, like mechanical clocks, devoid of feelings and incapable of experiencing pleasure or pain† (Vaughn). Today, unlike Descartes, most people believe that animals are intrinsically or instrumentally valuable, also, whether they have or deserve any rights. Defining what cruelty is has been very subjective. To some people. An animal is just property and they can beat it around as much as they want, to others, animals are part of their family and they would never lay a finger on them. There is legislation against animal cruelty but because there is so much subjectivity, the legislation fails to deter people from abusing their animals. For there†¦show more content†¦They just do not see that as being animal cruelty. Most people believe that it is wrong to be cruel to animals. Within different societies, animals are treated differently. Depending on how and or where a person was raised, an animal could be a loved pet that is part of their family, or they could just treat it as property and a tool that is just there for their personal use. According to Ohio law if a person owns a dog then it is considered a companion animal, no matter if it is kept in their residential dwelling or not. IN one situation the owner keeps their dog in their house and it is a part of the family. They treat their dog like a baby, petting, playing, and cuddling with it. In another situation the owner keeps their fog outside and uses it as a watchdog. The only interaction with the dog is just checking to make sure it has food and water, and maybe a quick pat on the head, and gives it a â€Å"good dog† praise. It is quite easy to see that he first person loves their dog. It is not so easy to tell in the second situation. They may truly love their dog and that was how they were raised to treat it. They could also have emotional attachments to the dog, such as being proud, without really caring about the dog. Kind of like my dog is bigger than your dog pride. Within the law both situations are considered equal, even though they are unequal in the emotional attachment to their animals. Living inShow MoreRelatedAnimal Cruelty And The Prevention Of Cruelty1434 Words   |  6 PagesPrevention of Cruelty to Animals, better known as the ASPCA is a non profit organization that focuses on preventing animal cruelty. The mission of the ASPCA is â€Å"to provide effective means for the prevention of cruelty to animals throughout the United States† (ASPCA). Animal cruelty and neglect are huge problems in the United States, therefore organizations such as the ASPCA are needed to start the process of prevention. 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As a society we have come to see animal cruelty as a heinous crime, and that’s great progress. However, not everyone is following the notion. Animal cruelty is still very prevalent, and sadly its abhorrent results are often neglected and overlooked. Although it isn’t always to the same extent of atrocious consequencesRead MoreThe Cruelty Of Animals And Animal Abusers Lie Behind The Curtain1499 Words   |  6 PagesAnimals have shown their love throughout history to humans and we have shown ours. The love of animals is broad and unlimited, but humans continue to abuse their pets and destroy their loyalty. Why do people do this? Why do humans demolish animals lives? The answer lies behind the curtain. The curtain in which animal abusers lie behind. An impenetrable curtain that law reinforcement cannot take the cruel men out of. Try as they might, the abomination continues. 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ICT Project Management for Planning and Control Techniques

Question: Discuss about theICT Project Management for Planning and Control Techniques. Answer: Definition of Project Methodology Any type of project becomes successful only when the goals as well as objectives are achieved by specific methodologies of project management. This project is successful only when it is strictly followed by a defined schedule and budget. According to Schwalbe, 2015, there are various methodologies that help the organization to complete and execute its project properly. A project management methodology is a specific model that any project manager utilize for the employment to design, to plan, to implement and finally to achieve each and every project objective and goal. These are extremely beneficial for any project. There are various advantages or benefits that a project management methodology has within it and thus it helps to understand the entire scope of their work (Pinto, 2015). The most important advantage of a project methodology is that it helps to capture every element of project upfront and also educate the entire team of the project on several elements with their relations hips. The second advantage of this project methodology is that it helps in the proper implementation of the project by perfectly defining the project objectives. The output of the project completely depends on how much better methodology is being applied in the project (Fleming Koppelman, 2016). This, in turn is responsible for the improvement tracking of the project and for the perfect communication between the project team members. Moreover, the project management methodology also helps to reduce as well manage the risk of the project. This project methodology focuses on the deliberate approach for building the capacity within the project team to execute by proper training and perfect definition of the assets, tasks, roles, responsibilities, assets and anything or any activity related to project could be easily executed with project methodology. As per Burke, 2013, the most critical impediments of any project are timely availability and data consistency. All the structured approa ches remove the short comings with the help of project management methodologies. There are various methodologies that are utilized in project management. These methodologies help the project to be successful and become flexible. The most popular and exclusive project management methodologies majorly involve PMBOK, PRINCE2, Waterfall, Agile, Scrum, Agile XP, RAD, Spiral, SDLC and many more (Kerzner Kerzner, 2017). These methodologies are extremely advantageous for any project and thus help any project manager to understand the scope and benefit of the project perfectly. All the above mentioned project management methodologies are broadly classified into two kinds of approaches, which are modern approach and traditional approach (Walker, 2015). The traditional approach is the basic approach of project management methodology and is utilized for all types of smaller projects. Waterfall methodology is the most important example in the traditional approach. The second kind of project management methodology is the modern approach. Larson Gray, 2013 state that, this ty pe of approaches are majorly utilized in the modern industries like information technology. It provides perfect output and does not follow the previous ideology of project management. PRINCE2, PMBOK, Six Sigma and Scrum are the most famous methodologies in the entire broad concept of modern methodology. The methodology of project management plays the most important role in the project life cycle of any particular project. The major role of this project management methodology is that it helps to execute the entire project by not involving into any type of complexities (Schwalbe, 2015). Te budget of the project is strictly maintained in the methodology and thus is responsible for the overall growth of the project. The project life cycle starts from starting of a project and till ending of that project. Similarities and Dissimilarities between PMBOK and Agile XP PMBOK and Agile XP are considered as the two most significant methodologies in project management (Snyder, 2014). Both of these have their own benefits and disadvantages and they help to achieve the project goals and objectives perfectly. These two methodologies thus have various similarities as well as dissimilarities. The major and the most important similarities between PMBOK and Agile XP are given below: i) Excellent Outputs: The first similarity between PMBOK and Agile XP is that is that both of them excellent and accurate outputs for the projects (Turk, France Rumpe, 2014). These methodologies would be extremely beneficial when they are properly utilized by the project managers. ii) Project types: The second important similarity between PMBOK and Agile XP methodologies is that both of them are utilized in the bigger projects. Although, PMBOK is also used in the smaller projects, Agile XP is only used in the bigger projects or in projects that are bigger in size. Methodology Approach: This is third important similarity between PMBOK and Agile XP (Abrahamsson et al., 2017). Both of them fall under the category of modern approach in project management. PMBOK and Agile XP do have few of the dissimilarities as well. The most important differences between these two methodologies are as follows: i) Guidelines: This is the most important dissimilarity between these two methodologies of project management. PMBOK provides various guidelines for their users and how these could be utilized; whereas, there are no such guidelines present in Agile XP and thus often the project manager faces problem in utilizing this methodology (Popli Chauhan, 2013). ii) Risk Assessment: In PMBOK, the risks of the project are mitigated by proper risk management planning, risk identification and proper risk analysis. However, in Agile XP, this risk assessment is done by creating a specific prototype of the project. Communications Management: In PMBOK, the management of communications in a project is done by communications planning and by information distribution (Mishra Dubey, 2013). However, that in the Agile XP is done by utilizing system metaphor and daily meetings. Relating Agile XP with PLC Agile XP is the type of project management approach that is utilized for developing software under which the relevant requirements as well as the solutions are evolved via the collaborative effort of teams and end users. This approach helps in adaptive planning, early delivery and constant improvement in the project (Popli Chauhan, 2013). Moreover, this particular methodology is solely related with the project life cycle or PLC. The phases of this methodology helps to reduce the complexity of the project by not following the traditional approach. References Abrahamsson, P., Salo, O., Ronkainen, J., Warsta, J. (2017). Agile software development methods: Review and analysis.arXiv preprint arXiv:1709.08439. Burke, R. (2013). Project management: planning and control techniques.New Jersey, USA. Fleming, Q. W., Koppelman, J. M. (2016, December). Earned value project management. Project Management Institute. Kerzner, H., Kerzner, H. R. (2017).Project management: a systems approach to planning, scheduling, and controlling. John Wiley Sons. Larson, E. W., Gray, C. (2013).Project management: The managerial process with MS project. McGraw-Hill. Mishra, A., Dubey, D. (2013). A comparative study of different software development life cycle models in different scenarios.International Journal,1(5), 64-69. Pinto, J. K. (2015).Project management: achieving competitive advantage. Prentice Hall. Popli, R., Chauhan, N. (2013). Agile Software Development.International Journal of Computer Science and Communication,4(2), 153-156. Schwalbe, K. (2015).Information technology project management. Cengage Learning. Snyder, C. S. (2014). A guide to the project management body of knowledge: PMBOK () guide.Project Management Institute: Newtown Square, PA, USA. Turk, D., France, R., Rumpe, B. (2014). Limitations of agile software processes.arXiv preprint arXiv:1409.6600. Walker, A. (2015).Project management in construction. John Wiley Sons.

Marketing Management The Body Shop Essay Example

Marketing Management: The Body Shop Paper The fierce competition at any business has driven entrepreneurs to find out new ideas that will be salable in the market. The situation suggests that suitable marketing approach will be a killing application that would win customers’ hearts. Usually, a product that attracts customers’ attention is the one that unique and different from the rest in the same market. This condition put the product to have perceived value by customers, which further awards the product with better deal. At cosmetics and beauty care industry, the competition is much more intense as companies are racing towards the development of the so-called ‘natural’ products, highlighting the use of natural ingredients. This development of using natural ingredients often used as the marketing jargon to stress the suitability to any kind of skin and free or less side effect to human body. Another challenge that a beauty-care company face is regarding the pricing scheme where it influences the branding campaign that position the products to be perceived high or low in term of values. We will write a custom essay sample on Marketing Management: The Body Shop specifically for you for only $16.38 $13.9/page Order now We will write a custom essay sample on Marketing Management: The Body Shop specifically for you FOR ONLY $16.38 $13.9/page Hire Writer We will write a custom essay sample on Marketing Management: The Body Shop specifically for you FOR ONLY $16.38 $13.9/page Hire Writer Regarding the product development, customization also becomes one feature that is stressed as important factor. In terms of skin types, for example, cosmetics vendors develop different kind of products for people in tropical region, sub-tropical etcetera. Moreover, the pricing scheme also comes in many forms in which branded products like Shiseido, Lancome, and Christian Dior are positioned as expensive products. Meanwhile, The Body Shop is considered as a company that produce high quality product at affordable price, as set up by the founder, Dame Anita Roddick Concerning the challenge of marketing cosmetics product, this paper will elaborate the marketing approach that The Body Shop design to position themselves as a leading beauty care company in the world. The Body Shop is a UK-based company that is well-known for their expertise in manufacturer and retailer of natural skin-care and cosmetics products. 2. Corporate Background: The Body Shop The Body Shop International plc is a well-known brand in beauty care or cosmetics industry since the company stick to their string commitment or philosophy of developing and producing the natural and ethical beauty care and cosmetics product. The Body Shop was established in 1976 in UK by Dame Anita Roddick although some analysts see that the copy of The Body Shop brands from local entrepreneur in California, USA (The Body Shop International plc, 2008a). Currently, after the 30-year journey as well-known cosmetic product, The Body Shop already expands their services and retail shops in more than 55 countries with over 2,100 stores. Currently, while keep developing products continuously, the Body Shop already has more than 1,200 kind of natural-ingredient products (The Body Shop International plc, 2008a; Pirkayastha and Fernando, 2008). One competitive advantage that the Body Shop has is the awards that the company receives for their commitment of developing cosmetic products without conducting test on animals. The company becomes the first company that awarded the Humane Cosmetics Standard for our Against Animal Testing policy. Furthermore, The Body Shop’s philosophy also underlying their action to conduct a Community Trade, their fair trade program, resulting in the company’s complete strategy to trade fairly. To date, The Body Shop already conducts community trade programs with 31 suppliers that spanned in 24 countries, which represent more than 15,000 people across the globe (The Body Shop International plc, 2008a; Pirkayastha and Fernando, 2008). One aspect in determining the competitive position is the capability of a company to deal with issues in respective industry in appropriate manner. In attracting the consumers, especially women, a cosmetic and beauty care-producing company usually develops many kinds of product since there are many skin types, each has to be treated in different manner and thus need particular mix of ingredients as well. Since the development may involve the testing, branding/campaign, and regulation compliance; therefore the three components become three issues in the cosmetic industry. †¢ Internet marketing The use of internet as media for product campaign is rising significantly within the last decade. According to a few reports, internet is considered to increase efficiency and product sales for cosmetic companies since the media offer the ability to develop new channel alternative, complementing the existence of retail shops that located in several locations. Amazon. com, for instances, firstly grows from selling book, but turns out today to sell various kinds of cosmetics in their online stores. Interestingly, it is found that the growing internet users have award several cosmetic with raising number of online purchase. In compliance with the internet marketing, The Body Shop also offers special price for customers who bought via their online stores (http://www. thebodyshop-usa. com/bodyshop/). Figure 2 shows the home page of the Body Shop official online store. Source: http://www. thebodyshop-usa. com/bodyshop/ †¢ Corporate Responsibility Issues (CSR) Another issue that influences the marketing of cosmetic products is about the propaganda in which many companies involve in the corporate social responsibility (CSR) that found to produce real influence on the cosmetic industry. In addition, such CSR initiative is also driven by government control over the distribution of cosmetic product to comply with specific country’s requirement. In the U. S. , FDA (Food and Drug Administration) become the regulator that monitor the safety standards of cosmetics products in the market (Health Reports Co. UK, 2005). †¢ Animal testing Animal testing also considered as vital issues in cosmetic industry since the rising concerns of public about the humanity has brought significant influence towards the use of animal testing in the development of cosmetic products. F or example, in European Union, where the Body Shop located, announces its decision to ban animal testing on cosmetics products, which immediately raise pros and contras. This regional policy follows the previous policy made in several European countries including the Austria, Netherlands, and Britain in which they have already banned animal testing which means that several cosmetic products are receiving tight supervision on their research and production facilities (The Humane Society, 2005) 3. 2 Branding The branding factor also highlights The Body Shop strategy in strengthen their awareness by incorporating their philosophy of natural ingredient products. The company’s brand of becoming the cosmetics manufacturer that only use natural ingredients products is strong since it provides customers with an image that The Body Shop develops and sells safe cosmetics, which in line with customers’ concerns of having safety. This is inline with the customers’ preferences, especially women that wants a secure feeling when using cosmetics. The demands are translated into The Body Shop program to use the highest quality natural ingredients. In addition, the company sticks to five values; they are Protect the Planet, Support Community Trade, Against Animal Testing, Defend Human Rights, and Activate Self Esteem (The Body Shop International plc, 2008). Reference: Health Reports Co. UK. (2005). Cosmetic Industry on Notice. (2005). Retrieved March 5, 2009 form http://www. health-reports. co. uk/content/view/52/2 Perner, Lars. n. d. â€Å"Consumer Behavior and Marketing†. Consumer Psychologist Newsletter. San Diego University. Retrieved March 5, 2009 from http://www. consumerpsychologist. com/#Strategy Pirkayastha, Debaprati and Fernando, Rajiv. (2008). Body Shop Brand: Repositioning to Target the ‘Masstige’ Segment and Impacts of its Acquisition by L’Oreal. Icfai Center for Management Research The Body Shop International plc. (2008a). About Us. Retrieved March 5, 2009 from http://www. thebodyshop. com/bodyshop/company/index. jsp;jsessionid=ERFaLulEQWzSEOutEFWERw**. bsbwilapp03-bsprd-app-102? cm_re=themeB-_-Footer-_-About_Us . (2008b). Support Community Trade. Retrieved March 5, 2009 from http://www. thebodyshop. com/bodyshop/values/support_community_trade. jsp The Humane Society. (2005). French Government Challenges EU Cosmetic Directive. Retrieved March 5, 2009 from http://www. hsus. org/animals_in_research/animals_in_research_news/french_government_challenges_eu_cosmetics_directive. html

The American-German Relationsh essays

The American-German Relationsh essays 2.1 The First German Settlers in the USA 2.2 The American-German Relationship before and during the Second World War 2.3 New Evaluation of the American-German Relationship after the Second World War 2.4 The Vietnam War and the First Protest Movement in the Sixty Eighties 2.5 The American Contribution to the German Reunification and the Development of the German-American Friendship after the East-West Conflict 2.6 Analysis of the Importance of History for the current Friendship 3 Development of the American-German Relationship during George W. Bushs Term of Office War against Terrorism 3.1 George W. Bush and his New Foreign Policy 3.2 11th September 2001 and the German Unrestricted Solidarity 3.3 The War in Afghanistan and Enduring Freedom 3.4 Different View of the Safety Policy in Germany and the United States 4 Analysis and Appraisal of Opinion-Forming Sources during the American- 4.1 Analysis of the Government Declaration of the Federal Chancellor Gerhard Schrder about the attacks in the United States of America on 12th September 2001 4.2 Analysis of the Essay Power and Weakness by Robert Kagan 5 Public Opinion Poll about the American-German Relations Germany and the United States of America are connected by a vital amity. That amity is based on common experiences and common values. From there it is extremely interesting to investigate how this solid friendship could be shaken somehow. During my stay abroad in Mexico I could follow the third Gulf war and the discussion about its justice and unjustness very intensively. There it was also easier than here in Germany to discuss about the conflict with US Americans. That way I got to know the different political positions, above all of the civic American population. But also by internet I always tried to follow the debate. As a result in my expert work I...

The Truaman Doctrine 1947 Research Paper Example | Topics and Well Written Essays - 500 words

The Truaman Doctrine 1947 - Research Paper Example lso established in his speech that the war torn nations of Europe required rebuilding and rehabilitation projects and that is why America, being a major economic and military power, must aid these nations. The immediate cause of his speech was the condition of Greece and Turkey who were under the grave threat from the communism expansion. Truman also reminded in his speech that America had fought the Second World War with the aims of maintaining peace throughout the world, protecting freedom and democracy. He argued that these communists were a threat to the free world and must be contained and prevented from expanding further. He further emphasized that a threat to the free people meant a threat to the United States of America since they were the guardians and protectors of the free world. This is why he convinced the Congress from his speech that Greece and Turkey must be given assistance to tackle Soviet threat. Truman also pointed out in his speech which later became a doctrine that the world was at that time divided into two halves. He tried to explain the ideological differences between the capitalists and the communists. He defined the communists as the bad guys and the capitalists as the good guys. Foner talks about this doctrine which "set a precedent for American assistance to anticommunist regimes througho ut the world, no matter how undemocratic, and for the creation of a set of global military alliances directed against the Soviet Union" (Foner 844) All the clauses of the Truman’s speech hold immense importance in history and especially the period after the World War II. Truman speech became the foreign policy of United States for the years to follow after 1947. It was for the first time that America’s policy took a complete turn from the isolationist policy of Monroe Doctrine to the interventionist policy of Truman Doctrine. This marked the period when United States decided to not remain aloof from the affairs of the world whereas would take

American Indian Movement Research Paper Example | Topics and Well Written Essays - 1500 words

American Indian Movement - Research Paper Example The revolutionary movement attracted the attention to the FBI agents that set out to destroy them. In the 1970s, there was a conflict between AIM and the FBI agents. Later on, the leaders were tried in court. The paper will highlight the history of the movement using the perspectives of different sociologist authors. Only few sociologists chose the study of American Indian or a Native American population in the country. Some of the reasons on why the topic is popular could be the Indians represent a small group that 1980s statistics illustrates 1 percent of the entire American population. Sociologists perceive that areas of ethnicity, race, and intergroup relations lie in the conflict of the natives to gain citizenship in American society. Most of the sociologists are aware of the Indian problem that is the principal public issue that faces the United States. The story of how Indians change in the view of the dominant society from being a major impediment to the growth of United States to being a minor irritant to the Western states and communities is a fascinating, sociological, historical, and political endeavor that deserves more attention from sociologists than it has received. Josephy (1982) Now That the Buffalos Gone: A Study of Todays American Indians is a culmination of thirty years association with the American Indians. His memoirs explain their needs, concerns, and problems in a personal, revealing, and historical way. The book has seven chapters where three are historical, and three are contemporary, and one projects concerning the future (Josephy, 1982). Each chapter examines a major contemporary Indian concern. Some of the issues explored include Indians will endure, Indian self-determination, hunting and fishing rights, water rights, racial stereotypes, land rights, and spirituality (Josephy, 1982).Each chapter presents a tie of past policies to the present concerns. Indian people voice their feelings, speak, dreams, and frustrations in a

Reactions and Reflections Essay Example for Free

Reactions and Reflections Essay The author Don Berry in his book Moontrap offers a rich history of the plight of mountain men as they are pushed to the edge of their freedom, and left with nowhere else to go. This story is compared to the moonlight on water, which eludes any traps, then fades eternally – like the mountain men whose freedom cannot anymore be returned to them. The book offers opportunity to reflect on how society value and respect the lives of people like the mountain men, and it recalls the sad narrative of their fate. It tells the story of coping and rediscoveries, of how a mountain man would always have that spirit and passion for the wild. The book recounts the history of the 1800s Northwest, in a rich and compelling narrative. Synopsis (Setting and Plot) The story is set in the year 1850 in the territories of Oregon as it is being taken over by the civilized world. The book Moontrap introduces two characters, John Monday, also known as Jaybird, and Webster W. Webster, or Webb as his acquaintances and friends call him. As with the past writing of Don Berry, the two characters are men from the mountains. The story focuses on the life of Jaybird, who longs to be stable and settle as a farmer. He stakes a claim in a land located across Oregon City, in the town of Willamette. As he was beginning to adjust to the life as a farmer, as he was starting to think that perhaps he has the chance to live a life that is normal, Webb comes into the picture. Webb like the typical mountain man came along with an old horse, from a life along the edges of society, ignoring and not having a care for the civilized life, enjoying the offers of nature in the mountains. Webb reintroduces Jaybird in a series of adventures, which eventually ushers a rediscovery of his character and true self. As Jaybird has nearly adjusted to his new life as a farmer, he met a common-law wife Mary, a Shoshone Indian, with whom he conceived a child. When he went to the judge of the town to have the child registered, the judge refused and instead wrote ‘bastard’. This was a clear proof and startling realization how men like the judge who has power and control, and filed with bigotry and disdain, can refuse the life and contentment of people like Jaybird. He then realizes that being a mountain man is something that is eternal; a mountain man would always be a mountain man. The author Don Berry asks the sincere yet poignant question of what is left for mountain men if they have reached the last of the frontiers. Since Oregon has already fallen into the grasps of civilization, with only the great ocean beyond, what are left for mountain men to do? The freedom that the mountain men enjoyed in their seemingly endless ventures have come to cease, and the civilization would forever crush the hope of attaining such same freedom. This message and reality was compared to how the reflections of the moon cannot be forever kept alive in the water, cannot be trapped, just as freedom can eternally be gone when it finally fades. Reactions and Reflections The point for reflection for the book is rich and clear. The author vividly recalls the struggles and eventual disappearance of the lives of mountain men, who relishes the life in the wild and in the mountains. But it was a life that would not last as they had been pushed to the edge of their land by the conquerors who invades in the name of civilization. The story is fascinating yet heartbreaking for it is how cultures and passions die and fade. The spirit of the mountain men died, because the waves of civilization have already swept through the last frontier – Oregon. Based on history, it recalls how the men of the mountains, how the old ways and old traditions has been cast aside as necessarily outcome of adopting the civilized ways. During the mid-1800s, the final vestiges of freedom of the mountain men, which is Oregon, has finally fallen into the hands of the civilized, and the price is clear and non-negotiable. Freedom for the mountain men, who lives at the edge and ignores the confines of the law, is necessary to be forgotten, for the civilized world frowns at their ways. Although the story weaved from the imaginations of the author, it rings true of what occurred in the old America. It is not only mountain men, but also natives and Indians who have gradually lost the freedom in order to give way to progress. The story recalls the unforgiving people in power whose imposition of civilization comes with bigotry and discrimination. The book is a powerful remembrance of the historical struggles of mountain men who no longer exists as they were slowly eliminated by the dictates of civilization. The history of the American Pacific Northwest is indeed field with richness, and has endless stories to tell. This is what makes the book interesting, for it provides a fascinating mixture of reflections and historical recollections. The author recounts how the white populations has taken over the land, and put an end to the lives and culture of the natives living in it. Although whether this imposition of civilization is good or bad is arguable, what is definite perhaps is that there were lost spirits as the lands of the Northwest was taken over. And this is indeed true in history. The book teaches the value of being faithful to your history and to where you come from. Even as Jaybird decides to escape from the life of a mountain man and start anew, his past always confronts him, and he discovers that at the end of the day, the civilization that he chose over his old ways would ultimately be the one to reject him. A mountain man would always be a mountain man. There is no shame in being at home in outside the limits of the civilized world and there is no wrong in relishing nature and the mountains. What is in fact sad is how this life has been forgotten by the society as we have been taken over by the technological advancements that frown on the lives of them mountain men. The author also gives the constant reminder that once upon a time, there were natives that roamed across the American land, who lived the life that was filled with carefree and freedom. This was a life that was given up, voluntary or otherwise, but deserves to be recalled and remembered. Don Berry constantly reminds us that we must not turn our backs on the people that once was, and he tells the world that the civilization that we are relishing now was not for free, it came at a very high price indeed. Reference Berry, Don. (1973). Moontrap. USA: Ballantine Books.

Cryogenics And The Future :: essays research papers

Cryogenics and the Future Cryogenics is a study that is of great importance to the human race and has been a major project for engineers for the last 100 years. Cryogenics, which is derived from the Greek word kryos meaning "Icy Cold," is the study of matter at low temperatures. However low is not even the right word for the temperatures involved in cryogenics, seeing as the highest temperature dealt with in cryogenics is 100 (C (-148 (F) and the lowest temperature used, is the unattainable temperature -273.15 (C (-459.67 (F). Also, when speaking of cryogenics, the terms Celsius and Fahrenheit are rarely used. Instead scientists use a different measurement called the Kelvin (K). The Kelvin scale for Cryogenics goes from 173 K to a fraction of a Kelvin above absolute zero. There are also two main sciences used in cryogenics, and they are Superconductivity and Superfluidity. Cryogenics first came about in 1877, when a Swiss Physicist named Rasul Pictet and a French Engineer named Louis P. Cailletet liquefied oxygen for the first time. Cailletet created liquid oxygen in his lab using a process known as adiabatic expansion, which is a "thermodynamic process in which the temperature of a gas is expanded without adding or extracting heat from the gas or the surrounding system"(Vance 26). At the same time Pictet used the "Joule-Thompson Effect," a thermodynamic process that states that the "temperature of a fluid is reduced in a process involving expansion below a certain temperature and pressure"(McClintock 4). After Cailletet and Pictet, a third method, known as cascading, was developed by Karol S. Olszewski and Zygmut von Wroblewski in Poland. At this point in history Oxygen was now able to be liquefied at 90 K, then soon after liquid Nitrogen was obtained at 77 K, and because of these advancements scientist all over the world began competing in a race to lower the temperature of matter to Absolute Zero (0 K) [Vance, 1-10]. Then in 1898, James DeWar mad a major advance when he succeeded in liquifying hydrogen at 20 K. The reason this advance was so spectacular was that at 20 K hydrogen is also boiling, and this presented a very difficult handling and storage problem. DeWar solved this problem by inventing a double- walled storage container known as the DeWar flask, which could contain and hold the liquid hydrogen for a few days. However, at this time scientists realized that if they were going to make any more advances they would have to have better holding containers. So, scientists came up with insulation techniques that we still use today.

Taxation Issues

Rental income is generally regarded as a non-business source of income which is assessed under Section 4(d) of the Income Tax Act, 1967 ITA. In the case where rent is a section 4(d) source, rent from each property is treated as a separate source of income. However, as a concession, in computing the adjusted income from rent, the properties of the person can be grouped into the following categories: †¢residential properties, †¢commercial properties, and †¢vacant land The date of commencement of renting is on the first day the property is rented out.In the event a rental loss occurs, it becomes a permanent loss because it cannot be set off against other income sources or even other rental income sources. The loss also cannot be carried forward to the subsequent year of assessment. No capital allowance is given for the premise or assets provided to earn the rent. However, expenses incurred wholly and exclusively in earning the rental income are deductible against the rent al income. This includes the replacement or repair or maintenance cost related to the premise and other assets used to earn the rent.Furthermore, rental income can also be assessed as Section 4 (a) Business Income under certain situations. This is evident in The case of Per Lord Diplock in the American Leaf Blending Co Sdn Bhd v DGIR (1950-1985) MTSC 28 ( Privy Council ) is the issue of whether rent is assessable under Section 4(a) or Section 4(d) of Income Tax Act where it was held that although rent is assed under section 4(a) income it can be a business source of income if it is received in the course of carrying on a business of renting out the taxpayer’s property.In order for rental income to be assessed as business income and not investment income, two aspects need to be considered. 1. The number of units of property owned. This consideration however applies only to companies. A company can have its rental income assessed as Section 4(a) business income if it is letting at least †¢4 units of commercial buildings, †¢4 floors of shop houses, †¢4 units of residential properties or †¢Any combinations of 4 units of the type of premises mentioned.If the premise is a special purpose commercial building like a factory, warehouse, office or shopping complex, then the rental income from these premises can be assessed as business income even if the company is only renting out one premise. This is supported by the case of American Leaf Blending Co. Sdn. Bhd v Director General of Inland Revenue where it was held that an individual who receives rental income may not necessarily be doing a business.However, a company is created with the aim of making a profit for its shareholders and anything that a company does with its assets with the purpose of making a profit would amount to carrying on a business even though it is not the core operation of the company. 2. Active ancillary or support services are being provided to the tenants by the owner . This term specifically applies to non-company taxpayers without regard to the number of units of property they rent out.The taxpayer who is the owner of the premise is required to actively provide services such as security guard, air conditioning system, and supply of hot water, escalator, lift, recreational facilities and cleaning and maintenance of common property. It is important that these services are procured, managed or supplied by the taxpayer and not passively or incidentally derived from the lease of the property where the management corporation of the premise provides such services and not the owner.In the event that rental income is assessed as 4(a) business income, it will be aggregated for all properties as one source of income. Capital allowance or industrial building allowance will be given to be set off against the total rental income from all premises. In the case of River Estates Sdn Bhd v Director-General of Inland Revenue it was held that ‘The statute re cognises the existence of a source consisting of a business and the situation that a taxpayer can have more than one source consisting of a business’.It establishes that a business can have more than one source of income that will be grouped together and will be given capital allowance. Expenses that are incurred wholly and exclusively can also be deducted from the income. If a loss is sustained in the current year of assessment, it can be carried forward to the next year of assessment to be set off from that year’s income or be set off against other income in the current year if there are any. The date of commencement will be the date the premise is available for letting.

Delacroix Of The Renaissance Period - 702 Words

Much of Delacroix’s inspiration, like many other artists, came from the Renaissance period artist Michelangelo. He studied his work closely, reveling in his study of figures as well as the life, and death, he portrayed on canvas. During the later stages of Eugene Delacroix’s life he was commissioned by the government of France to paint enormous paintings on ceilings of buildings, which made him feel a closeness with the late Michelangelo. It’s said that his intensity rivaled that of Michelangelo as well. Delacroix went so far as to create a portrait painting titled ‘Michelangelo in His Studio’, this shows the intense influence this artist had on his work as well in his life. In Delacroix’s personal journal he wrote of Michelangelo saying, ‘Familiarity with the work of Michelangelo has exalted and elevated every subsequent generation of painters.’ We can trace Delacroix’s artistic heritage back to Rubens and Michelangelo, al though his use of colors was a product of his Venetian schooling. Delacroix’s influence throughout the Romanticism art movement is comparable to that of Michelangelo’s influence throughout the Renaissance movements. Delacroix spent time studying and embodying Michelangelo’s work and found his niche in art by studying his predecessor’s realism. Michelangelo is often recognized as the artist who painted the large and detailed piece located in the Vatican City. He painted scenes from The Old Testament, and The Last Judgment in the Sistine Chapel. You can seeShow MoreRelatedStylistic Comparison Essay examples778 Words   |  4 Pageskind of emotion that the artist is passionate about he hopes the viewer will feel. 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